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The applicant asks whether the reverse charge mechanism should be applied to works carried out for subcontractors. The DGT clarifies that for this mechanism to apply, the work must involve construction, renovation, or urbanisation, and the recipient must be acting as a business or professional.
Cuestión planteada Aplicación de la inversión del sujeto pasivo en las obras ejecutadas para la consultante por los subcontratistas.
La inversión del sujeto pasivo en ejecuciones de obra requiere que la obra sea de construcción, rehabilitación de edificaciones o urbanización de terrenos. Además, el destinatario debe actuar como empresario o profesional, comunicándolo fehacientemente al contratista. Si el cliente es una Administración que no actúa como empresario, no se aplica la inversión en la relación con ella, aunque sí podría aplicarse en las subcontrataciones que realice el contratista principal.
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