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A company constructing or expanding moorings in marinas has queried whether the reverse charge mechanism applies. The DGT ruled that it only applies if the works are classified as the construction or renovation of buildings and if the main contract has that specific purpose.
Question raised 1st Application of the reverse charge mechanism contained in Article 84.One.2nd, letter f) of Law 37/1992, to the operations subject to consultation insofar as the developer has communicated that they act as a business person or professional for Tax purposes.
The construction of mooring points may be considered building if they are permanent structures that allow for an autonomous and independent activity. To apply the reverse charge mechanism, the main activity must be new construction or the rehabilitation of the port. The mechanism does not apply if the main contract is for conservation or maintenance, even if it includes works execution. The recipient must reliably communicate their status as a business person and the object of the works.
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