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The applicant asks whether the construction of a 'turnkey' biomass thermoelectric plant is subject to the reverse charge mechanism. The DGT rules that this mechanism applies provided the operation is classified as the construction of a building.
Question raised: Clarification of the binding ruling of December 4, 2017, number V3126-17, regarding the appropriateness of applying the taxpayer's reverse charge mechanism to the operation in question.
The reverse charge mechanism for the taxable person under Article 84.One.2, letter f) of Law 37/1992 applies when the work as a whole consists of the construction or rehabilitation of buildings or the urbanization of land. For the operation in question, the rule applies to the extent that the construction of the thermoelectric plant is classified as a building construction activity. It does not apply to supplies involving installation in completed buildings that are not the result of a rehabilitation.
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