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A municipality asks whether urbanisation works and the payments to property owners are subject to passive subject inversion and how IVA deductibility should be managed. The DGT responds that inversion applies if property owners act as entrepreneurs and must expressly communicate this.
Cuestión planteada Si a las obras de urbanización contratadas por el consultante, así como a las derramas que repercute el consultante a los propietarios les resultaría de aplicación la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.f) de la Ley 37/1992. Deducibilidad de las cuotas soportadas por el consultante en la ejecución de dichas obras, en particular, posibilidad de aplicar la prorrata especial y forma de solicitar su aplicación.
La inversión del sujeto pasivo se aplica en ejecuciones de obra de urbanización cuando el destinatario es empresario o profesional y comunica dicha condición. Los propietarios se consideran empresarios si las derramas se imputan con intención de destinar los terrenos a actividad económica. Para la deducibilidad, el Ayuntamiento debe aplicar un criterio razonable de imputación si realiza operaciones sujetas y no sujetas, pudiendo optar por la prorrata especial.
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