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A company has requested clarification on whether the reverse charge mechanism applies to both the construction of its headquarters and the purchase of the land. The DGT has ruled that it applies to construction works provided specific requirements are met, but it does not apply to the purchase of land, except in exceptional circumstances.
Question raised: Application of the reverse charge rule provided for in Article 84.One.2, letter f), of Law 37/1992, both for the work to be performed and for the purchase of the land.
The reverse charge mechanism applies to construction or renovation works when the recipient is a business person and a contract exists between the developer and the contractor. For the acquisition of buildable land, the reverse charge only applies if the delivery is a consequence of insolvency proceedings or the enforcement of a guarantee. In all other cases, the seller of the land shall be the taxable person.
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