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V2829-21 16 November 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

A solar park can be considered a building for VAT input tax deduction

A company asked whether the construction of a solar park and its subcontractors qualify as a building for input tax deduction. The DGT states that the entire installation of a solar park constitutes a building.

The question raised

Consideration of the construction of the solar plant as a "building construction" for the purposes of applying the reverse charge mechanism of the Value Added Tax. If so, whether the works carried out by the previously described subcontracted companies would be included therein. Consideration of the services provided by the Portuguese company and the Bulgarian company as intra-Community supplies of services not included in the reverse charge mechanism under Article 81.One.2º.f) of Law 37/1992.

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