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The applicant seeks clarification on the VAT treatment regarding the construction of a building intended for an olive oil mill. The DGT determines that the reverse charge mechanism applies.
Question posed: Treatment of said operations for Value Added Tax purposes.
In the construction of a building intended for use as an olive oil mill, the reverse charge mechanism applies to the taxable person pursuant to Article 84.One.2, letter f) of Law 37/1992. To this end, the recipient must be an entrepreneur or professional and the operation must be an execution of construction work or building rehabilitation derived from a contract with the developer or contractor.
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