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A construction company has enquired whether the supply and installation of windows by a subcontractor allows for the application of the reverse charge mechanism. The Directorate General for Taxes (DGT) has ruled that this constitutes a construction work, provided that the regulatory requirements for this mechanism are met.
Question raised: Application of the reverse charge mechanism provided for in Article 84.One.2.f) of the Value Added Tax Law to services provided by the subcontractor.
The supply of goods subject to installation and assembly, such as windows, is considered a construction work. To apply the reverse charge mechanism, the work as a whole must consist of construction, building renovation, or land development. Furthermore, the recipient must act as a businessperson or professional, and the operation must derive from a main contract with such characteristics.
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