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V2578-18 20 September 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Requirements for the application of the reverse charge mechanism by the taxable person in real estate construction works

A company inquired whether the construction or renovation of jetties in a marina allows for the application of the reverse charge mechanism. The DGT ruled that it is applicable if the works are classified as the construction or renovation of a building (the port) rather than mere maintenance.

The question raised

Question raised: Application of the reverse charge mechanism provided for in Article 84.One.2, letter f) of Law 37/1992, to the operations subject to this inquiry, insofar as the developer has communicated that they act as a business or professional for Value Added Tax purposes.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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