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A query was raised regarding whether a compensation board must apply the reverse charge mechanism to urbanisation levies charged to its members. The DGT ruled that members of the board acting as businesses or professionals must be the taxable persons for the transaction.
Question posed: Application of the reverse charge mechanism to the aforementioned operations.
The compensation board acts as the main contractor for the urbanization works. Compensation board members who are not entrepreneurs shall acquire such status upon receiving urbanization levies, provided they intend to sell or transfer the land. In these cases, the reverse charge mechanism applies to the execution of land urbanization works. This includes preliminary expenses (studies, formalities) and conservation expenses until municipal acceptance.
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