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A company has requested a ruling regarding VAT accrual and the application of the reverse charge mechanism within a contract for the construction and maintenance of a building. The DGT has determined that the reverse charge mechanism applies solely to construction works and does not extend to conservation and maintenance tasks.
Cuestión planteada Devengo de la operación y aplicación de la regla de inversión del sujeto pasivo
La ejecución de obra para la construcción de un edificio está sujeta a la inversión del sujeto pasivo si se cumplen los requisitos de contrato entre promotor y contratista. Sin embargo, los trabajos de conservación y mantenimiento no constituyen operaciones de construcción, rehabilitación o urbanización, por lo que no se aplica dicho mecanismo. El devengo de la obra se produce en la recepción (salvo pagos anticipados) y el de los servicios de mantenimiento en el momento de la exigibilidad de cada percepción.
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