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A compensation board inquired whether passive party investment applies to mixed urbanisation contracts (including project design services) and to works sub-contracted to a public company. The DGT confirms it does apply in both cases if legal requirements are met.
Question posed: Whether the reverse charge rule provided for in Article 84.one.2.f) of Law 37/1992 is applicable to the execution of urbanization works contracted with a third party, as well as whether the aforementioned rule is applicable to works subcontracted to the public company.
The reverse charge mechanism is applicable to mixed contracts that include works execution and other services for a single price, provided that the works constitute the principal supply and are not significantly irrelevant. Likewise, it applies to works subcontracted to a public company if the recipient is the developer and the contract is formalized directly with them. For the reverse charge to apply, the recipient must be a business or professional and the transaction must involve urbanization, construction, or rehabilitation.
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