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A foundation managing a public building for use as a technology innovation centre contracts rehabilitation works and asks what criteria must be met to qualify as such, how the acquisition price is determined for quantitative thresholds, and whether the passive investment under Article 84.1 of the VAT Law applies to all works carried out within a global rehabilitation project. The DGT explains the qualitative and quantitative criteria under Article 20.2.2.b of the VAT Law and confirms that passive investment applies to all works within a global rehabilitation project.
Question raised: Conditions to consider works as rehabilitation works for Value Added Tax purposes. In particular, what the acquisition price of the property would be. Whether the execution of said works would be subject to the reverse charge mechanism of Value Added Tax provided for in Article 84.One.2º.f) of Law 37/1992.
The reverse charge mechanism applies to the taxable person if the recipient is a businessperson or professional and the works consist of the construction or rehabilitation of buildings. To be considered rehabilitation, the works must meet a qualitative requirement (more than 50% of the cost in structural elements, facades or roofs, or analogous/related items) and a quantitative requirement (total cost exceeding 25% of the value of the building excluding the land). Compliance with these requirements is a matter of fact that must be proven through appropriate means of evidence.
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