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A company asked whether it should apply the passive party investment in an urbanisation project awarded by a municipality. The DGT responds that the mechanism applies if the municipality acts as an entrepreneur and the operation is an urbanisation works execution.
Cuestión planteada Se cuestiona si resulta aplicable la inversión del sujeto pasivo en la facturación correspondiente a la citada obra de urbanización.
La inversión del sujeto pasivo según el artículo 84.Uno.2º.f) de la Ley 37/1992 se aplica si se cumplen cuatro requisitos: el destinatario actúa como empresario o profesional, la operación es de urbanización, construcción o rehabilitación, tiene naturaleza de ejecución de obra y deriva de un contrato directo entre promotor y contratista (o subcontratos vinculados al contrato principal). En este caso, si el Ayuntamiento actúa como empresario en la urbanización, la consultante no debe repercutir el IVA.
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