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The taxpayer enquires about the application of the reverse charge mechanism in the transfer of a plot containing old buildings. The DGT clarifies that if the exemptions for rural land or subsequent deliveries of buildings are waived, the purchaser shall be the taxable person.
Question posed: Application of the reverse charge rule contained in Article 84.One.2º.e) in the delivery of the plot.
The delivery of real estate occurs when there is a transfer of the power of disposal, even if legal ownership is not transferred. If a rural estate with buildings is transferred, the operation may be decomposed into the delivery of the land (exempt) and that of the buildings (exempt if it is a second delivery). If the transferor waives these exemptions, the reverse charge mechanism shall apply pursuant to Article 84.One.2º.e) of Law 37/1992.
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