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A farmer inquired whether the construction of a well for agricultural irrigation is subject to the VAT reverse charge mechanism. The Directorate General for Taxes (DGT) ruled that it is not, as a well does not qualify as a building or construction work.
Question posed: Application of the reverse charge mechanism for Value Added Tax purposes.
A well for water extraction does not have the classification of a building for Value Added Tax purposes. As it is a site for the extraction of natural products, it is excluded from the concept of a building pursuant to Article 6.Three.d) of Law 37/1992. Therefore, the reverse charge mechanism provided for in Article 84.One.2º.f) of the same law is not applicable.
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