4+ complexes, in which the rare pyramidal form of H 3 PO 2 is stabilized by coordination to the M' site of the clusters. The reaction proceeds with biphasic kinetics, both steps showing a first order dependence with respect to H 3 PO 2 . These results are interpreted in terms of a mechanism that involves an initial substitution step in which one tetrahedral H 3 PO 2 molecule coordinates to M' through the oxygen atom of the P=O bond, followed by a second step that consists in tautomerization of coordinated H 3 PO 2 assisted by a second H 3 PO 2 molecule. DFT studies have been carried out to obtain information on the details of both kinetic steps, the major finding being that the role of the additional H 3 PO 2 molecule in the second step consists in catalysing a hydrogen shift from phosphorus to oxygen in O-coordinated H 3 PO 2 , which is made possible by its capability of accepting a proton from P-H to form H 4 PO 2 + and then transfer it to the oxygen. DFT studies have been also carried out on the reaction at the Mo centres to understand the reasons that make these metal centres ineffective for promoting tautomerization.