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A foundation has requested a ruling on whether the reverse charge mechanism applies to investments made in the rehabilitation of a property intended for free sheltered housing. The Directorate General for Taxes (DGT) has ruled that for this rule to apply, the recipient of the works must hold the status of an entrepreneur or professional.
Question raised: Application of the reverse charge mechanism provided for in Article 84.One.2º, f) of Law 37/1992.
The reverse charge mechanism for the taxpayer's investment in rehabilitation works requires that the recipient acts as a business or professional. If the entity makes gratuitous transfers without consideration, it does not hold the status of a business or professional and acts as a final consumer. The existence of subsidies linked to the price does not change this consideration. Therefore, if the foundation receives no consideration for the use of the property, it cannot apply the reverse charge mechanism.
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