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A ham drying company has requested a ruling on whether the construction of its drying cellars and a financial leasing contract for machinery are subject to the reverse charge mechanism. The DGT has determined that construction does trigger this mechanism as it constitutes building work, whereas financial leasing does not qualify as the execution of works.
Question posed: Application of the reverse charge mechanism provided for in Article 84.One.2, letter f), of Law 37/1992, both for construction works and for the financial leasing operation.
The reverse charge mechanism applies to construction or building renovation works when the recipient is a business or professional. A ham drying facility is considered a building as it is an industrial installation permanently attached to the ground. Financial leasing is a provision of services (or a supply of goods if there is a purchase option commitment) and does not constitute a construction work, therefore the reverse charge mechanism does not apply.
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