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A construction company inquires whether the reverse charge mechanism applies to its contract for the execution of works with the supply of materials. The DGT explains the necessary requirements for this mechanism and the applicable tax rate depending on the object of the works.
Question raised: Applicability of the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992, as well as the applicable tax rate.
To apply the reverse charge mechanism in the execution of works, three objective requirements must be met: that the operation involves the urbanization, construction, or rehabilitation of buildings; that it has the legal nature of the execution of works; and that it derives from direct contracts between the developer and the contractor. The tax rate shall be 10% if the building is primarily intended for housing (at least 50% of the surface area), or 21% in other cases.
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