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An individual inquires whether constructing a property for tourist rental purposes classifies them as a business entity and if the reverse charge mechanism applies. The DGT rules that the individual is indeed a business entity and that the reverse charge mechanism is applicable to construction works.
Question posed: Applicability of the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992.
The natural person promoting the construction of a dwelling for tourist rental acquires the status of entrepreneur or professional from the acquisition of goods or services with that intention. In this case, the reverse charge mechanism applies to construction or renovation works when the recipient is an entrepreneur and the requirements for a direct contract between the promoter and the contractor are met. However, the input VAT incurred in the construction shall not be deductible if the foreseeable use is a rental subject to and exempt from tax.
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