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The consultant asks whether its manufacturing, fitting and commissioning services for a biomass boiler are subject to passive party investment. The DGT responds that the mechanism applies where construction work is carried out and legal requirements are met.
Question posed: Applicability of the reverse charge mechanism provided for in Article 84.One.2º.f) of Law 37/1992 to the operations carried out by the consulting entity.
The reverse charge mechanism applies to real estate construction works when the supplier undertakes to achieve a result through installation and assembly. The supply of goods without installation is considered a delivery of goods, whereas the manufacture, assembly, and commissioning of a biomass boiler constitutes real estate construction works. If tax amounts have been incorrectly charged, rectification via a credit note is mandatory. In the event of a well-founded error of law, the rectification of the input tax must be made in the tax return for the period in which the supporting document is received.
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