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A municipality asks whether urbanisation fees charged to property owners are subject to passive party inversion. The DGT responds that this mechanism applies whenever property owners act as entrepreneurs or professionals and notify the municipality of this status.
Cuestión planteada Si a las derramas que repercute el consultante a los propietarios también 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 en ejecuciones de obra de urbanización de terrenos procede si el destinatario actúa como empresario o profesional. Para que opere, los propietarios deben comunicar expresa y fehacientemente al Ayuntamiento su condición de empresarios. Si los propietarios no son empresarios o profesionales, el Ayuntamiento debe repercutir la cuota del IVA aplicando el tipo general del 21 por ciento.
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