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A compensation committee asks whether urbanisation costs allocated to shareholders allow the inversion of the passive party. The DGT confirms this is permissible if the payments relate to urbanisation activities, even if they cover pre-construction expenses.
Question posed: Application of the reverse charge mechanism scenario contained in Article 84.One.2º. letter f) of Law 37/1992 and, in particular, when it can be understood that the assessments charged by the board correspond to urbanization works on the land.
The compensation board acts as the main contractor for the urbanization works on behalf of the compensation participants. The reverse charge mechanism applies to the assessments corresponding to the urbanization activity, including costs for preliminary services (lawyers, architects, or formalities) or maintenance following the works. Compensation participants who are not entrepreneurs shall acquire said status upon receipt of the first assessment, provided they intend to allocate the land for sale, transfer, or allotment.
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