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The consulting entity asks whether the delivery with installation of playground elements for a multi-sports complex constitutes passive party investment. The DGT responds that this operation does not constitute execution of works for the construction or rehabilitation of buildings.
Issue raised: Application of the reverse charge mechanism provided for in Article 84.One.2º.f) of Law 37/1992.
The reverse charge mechanism for the taxpayer requires that the operations have as their object the urban development of land or the construction or rehabilitation of buildings. The supply with installation of playground equipment elements is not considered a construction or rehabilitation of buildings. Therefore, the reverse charge rule provided in Article 84.One.2º.f) of Law 37/1992 does not apply.
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