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A subcontractor installing children's games in a multi-sports complex asks whether the investment of the passive party applies. The DGT confirms it does, provided the requirements for real estate construction execution are met.
Question raised: The question concerns the application of the reverse charge mechanism to the operations carried out by the applicant for the main contractor.
The reverse charge mechanism applies when the work as a whole consists of urbanization, construction, or rehabilitation of buildings. The contract or subcontract must be considered a works execution contract and the recipient must be an entrepreneur or professional. The supply of goods intended for installation and assembly is considered works execution. In this case, the delivery of playground equipment with installation and assembly in a sports complex constitutes real estate works execution.
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