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A machinery manufacturing company asks whether it must apply the reverse charge mechanism to its assembly services and how to rectify invoices. The DGT explains the requirements for this mechanism to apply and the procedure for rectifying tax amounts.
Question posed: Whether the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 would apply to the aforementioned operation and, if so, how the taxpayer should proceed to modify the invoices initially issued.
The reverse charge mechanism applies when the recipient is a business or professional, the operation is a work execution (with or without materials), and the contract's purpose is the urbanization of land or the construction or rehabilitation of buildings. If these requirements are met, the taxpayer must rectify the incorrectly charged tax amounts pursuant to Article 89 of Law 37/1992, with the option to use the self-assessment rectification procedure or to regularize the situation in the corresponding tax return by refunding the amount to the recipient.
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