7. Reversal of the passive subject

With effect from January 1, 2023, the following changes are introduced in the reverse charge mechanism:

• Regarding deliveries of goods :

  • Its application is extended to deliveries of waste and waste of plastic and textile material, so the purchasers of said goods must pay VAT for these operations.

  • It excludes from its application the deliveries of goods made in favor of the businessman or professional who facilitates the delivery through the digital interface and the deliveries of goods dispatched or transported outside the Community by whoever holds the status of exporter, other than the transferor. or the acquirer not established in the territory of application of the tax, or by a third party acting in its name and on its behalf.

• In relation to the provision of services , the service provider is excluded from its application and the service provider must pay VAT in the following operations:

  • The provision of real estate leasing services that are subject to and not exempt from the Tax, carried out by persons or entities not established in the TAI in order for them to benefit from the general deduction procedure and return.

  • The provision of intermediation services in the leasing of real estate carried out by businessmen or professionals not established in the TAI.