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An association of gas companies has enquired whether the installation of a new gas network in a street or town always requires the application of the reverse charge mechanism. The DGT has ruled that this only applies if the installation itself constitutes an urban development process or forms part of a provision project.
Question posed: Clarification is requested regarding the response to the consultation with reference number V0118-14, dated January 21.
The installation of a new gas network carried out independently of urbanization, construction, or rehabilitation processes is not subject to the taxpayer investment mechanism. It shall only apply if such operations constitute an urbanization process or are carried out within the framework of a provision action according to the Land Law. In the case of service connections, the investment would only proceed if they are carried out during a construction or rehabilitation process of the building.
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