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The applicant seeks clarification regarding the application of the reverse charge mechanism in construction works, as well as the applicable VAT rates for fertilisers and waste management services. The DGT rules that the reverse charge mechanism is applicable provided all legal requirements are met, and that the 10% reduced rate applies to specific fertilisers and waste management services.
Question raised 1.- Applicability of the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 to the operations carried out by the consulting entity.
The reverse charge mechanism for the taxpayer applies if the recipient is a business person, the work consists of urbanization, construction, or rehabilitation, and there is a direct or derivative contract. The reduced rate of 10% applies to fertilizers that are objectively suitable for agricultural, forestry, or livestock activities. Likewise, the 10% rate applies to the collection, transport, recovery, and disposal of what the law defines as waste. Deliveries of electricity are taxed at the general rate of 21%.
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