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A physical person engaged in transporting soil and sand asks whether the inversion of the passive subject applies when working for a contractor. The DGT responds that it does not apply because transporting sand and soil does not constitute the execution of a construction project.
Question raised: Application of the reverse charge mechanism scenario provided for in Article 84.One.2, letter f) of Law 37/1992.
The reverse charge mechanism for the taxable person requires that the recipient be a business person, that the operation be the execution of works or the provision of personnel, and that it derives from an urbanization or construction contract. In this case, the transport of aggregates and soil does not have the legal nature of the execution of works, therefore the rule of Article 84.One.2, letter f) of Law 37/1992 does not apply.
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