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A construction finishing company inquired whether its cleaning, floor polishing and rubble removal services were subject to the inversion of the passive subject. The DGT responds that, as these are service provisions and not works execution, the mechanism does not apply.
Question posed: Appropriateness of applying the reverse charge mechanism provided in Article 84.One.2º.f) of Law 37/1992 to the operations carried out by the consulting entity.
The reverse charge mechanism for the taxable person requires that the operations have the legal nature of such works executions. Floor polishing, final construction cleaning, and the transport of debris are considered services and not works executions. Therefore, the reverse charge rule provided in Article 84.One.2º.f) of Law 37/1992 does not apply.
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