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A company requested clarification on whether the installation and assembly of a bottling line in a winery allowed for the application of the reverse charge mechanism. The DGT ruled that, as the line becomes part of the building, the operation constitutes a construction work, and the rule applies if the recipient is a developer/entrepreneur.
Question posed: Application of the reverse charge mechanism rule.
The reverse charge mechanism applies when the recipient is a taxable person, the transaction constitutes a construction or urban development work, and a direct contract exists with the developer. The installation of a bottling line that is anchored to the ground and becomes incorporated into the real estate is considered a construction work. For it to be classified as a supply of goods, the cost of materials must exceed 40% of the taxable base; otherwise, it is a supply of services.
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