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A company has requested clarification on whether the construction of a warehouse via a civil engineering contract including the supply of materials is subject to the reverse charge mechanism. The DGT has ruled that this mechanism applies provided that the recipient is a taxable person, the operation constitutes a works contract, and it is carried out within the framework of construction or land development.
Question posed: Application of the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992, of December 28, on Value Added Tax.
The reverse charge mechanism applies when the recipient is a business or professional, the operation is a work execution (with or without materials), and the contract's purpose is the development of land or the construction/renovation of buildings. This criterion extends to subcontractors if the main contract has such a purpose. It does not apply if the main contract's purpose is not the development or construction of buildings.
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