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A company requested clarification on whether the reverse charge mechanism applies to all its operations as a property developer, including construction, marketing, and after-sales service. The DGT ruled that it applies exclusively to the execution of construction works, excluding marketing and after-sales services.
Question raised: Application of the reverse charge mechanism provided for in Article 84.One.2, letter f), of the Value Added Tax Law to the operations carried out by the applicant for the developer of the works, as well as those carried out in favour of the applicant by the persons or entities subcontracted by the latter for the execution of the project.
The taxpayer's liability arises in operations involving the construction and completion of dwellings, with the developer being the taxpayer. This also applies to works executed by subcontractors of the applicant. It does not apply to marketing services for completed dwellings or to after-sales services, meaning the applicant must charge the tax in these cases.
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