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The query asks whether transferring land in urbanisation process, where the buyer assumes urbanisation costs due and unpaid by the seller, allows applying the inversion of the passive party. The DGT confirms that this mechanism is applicable.
Cuestión planteada Aplicación de la inversión del sujeto pasivo del art.84.Uno.2º.e) tercer guion a la referida transmisión.
Es aplicable la inversión del sujeto pasivo del art. 84.Uno.2º.e) tercer guion de la Ley 37/1992 a la transmisión de un terreno afecto al pago de cargas de urbanización. Esto ocurre tanto si la asunción de los gastos es expresa o tácita, como si no hay asunción, siempre que los gastos se hayan devengado y sean exigibles. Se fundamenta en que estas obligaciones constituyen una afección real o garantía real sobre el terreno.
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