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A company has requested clarification on whether the reverse charge mechanism applies to redevelopment works for streets and sports areas. The DGT has ruled that it only applies if the works meet the legal requirements for land development or the construction/rehabilitation of buildings.
Question posed: Application of the reverse charge mechanism for the execution of works mentioned in the relationship existing between the consulting company and the subcontractors.
The reverse charge mechanism for the taxable person applies to a contractor if the works constitute land development, construction, or building rehabilitation. The rule does not apply if the main contract's purpose is the conservation and maintenance of streets, such as paving or routine repairs, even if real estate works are carried out during the process. Land development includes the substantial reform or renovation of already developed land and endowment activities that increase public facilities.
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