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V3721-16 5 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

The reverse charge mechanism may be applied by the taxable person in renovation works, including subcontracting

A contracting company has enquired whether subcontracting facade cleaning via sandblasting allows for the application of the reverse charge mechanism. The DGT has ruled that it does, provided the operation constitutes the execution of works within a construction or renovation process carried out for other businesses or professionals.

The question raised

Question raised: Application of the reverse charge mechanism provided for in Article 84.One.2º, f) of Law 37/1992.

The DGT's ruling

Las operaciones de limpieza de fachadas mediante chorro de arena se consideran ejecuciones de obra. Si estas se realizan en el marco de un proceso de construcción o rehabilitación de edificaciones y se efectúan para otros empresarios o profesionales, se aplica la inversión del sujeto pasivo según el artículo 84.Uno.2º, letra f) de la Ley 37/1992.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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