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A municipality asks whether urbanisation works and contributions paid to property owners are subject to the inversion of the passive party. The DGT responds that this mechanism applies whenever the recipient acts as an entrepreneur or professional and the conditions for carrying out the works are met.
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.
La inversión del sujeto pasivo aplica a las ejecuciones de obra de urbanización realizadas por una entidad a favor del Ayuntamiento, así como a las derramas cobradas por este a los propietarios. Para que las derramas se sometan a esta regla, los propietarios deben actuar como empresarios o profesionales y comunicar dicha condición al Ayuntamiento. Si los propietarios no son empresarios o profesionales, el Ayuntamiento debe repercutir el IVA aplicando el tipo general del 21 por ciento.
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