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The applicant asks whether the reverse charge mechanism applies to the construction of a thermoelectric plant. The DGT rules that the application of this rule depends on whether the operation constitutes part of a building construction or renovation process, or the development of land.
Question posed: Apply the assumption of the reverse charge mechanism.
The reverse charge mechanism for the taxpayer applies when the supply including the installation of boilers is part of a new construction or renovation project. It does not apply if the supply is for buildings already completed or does not derive from a construction or renovation process. In isolated maintenance or technical assistance operations, the reverse charge does not apply as they do not constitute construction works.
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