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A construction company asks whether renting cranes and containers with driver allows applying the passive subject investment. The DGT responds that these operations do not constitute construction executions and therefore the mechanism does not apply.
Question posed: Application of the reverse charge mechanism assumption contained in Article 84.One.2, letter f) of the Value Added Tax Law.
Leasing operations of lifting machinery, with or without an operator in their charge, are not considered works executions of a general nature. Consequently, the reverse charge mechanism rule provided for in Article 84.One.2, letter f) of the VAT Law does not apply to this type of services.
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