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A construction company has enquired whether the waterproofing of a reservoir using polyethylene sheets is subject to the reverse charge mechanism. The DGT has ruled that it is not applicable, as such work does not constitute land development nor the construction or renovation of buildings.
Question posed: Application of the reverse charge mechanism for the supply and installation of the polyethylene sheet for said waterproofing.
The reverse charge mechanism for the taxable person requires that the operation's purpose be the urbanisation of land or the construction or rehabilitation of buildings. The waterproofing of reservoirs, lakes or similar structures is not considered a construction or rehabilitation of a building, as these structures are not considered buildings under the VAT Law. Therefore, the construction company must charge VAT at the standard rate.
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