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A carrier of soil and aggregates at a construction site asks whether the reverse charge mechanism should be applied. The DGT rules that the transport of materials constitutes a provision of services rather than the execution of a construction project.
Question posed: Application of the reverse charge rule to said operations in Value Added Tax.
The reverse charge mechanism requires that the transaction has the legal nature of the execution of works. Material transport operations, such as soil and aggregates, are the provision of services but not the execution of works. Therefore, the reverse charge mechanism of Article 84.One.2º.f) of Law 37/1992 does not apply to these transport services.
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