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A developer inquired whether the transfer of land with pending urban encumbrances but with expired registration encumbrance allows the application of the inversion of the passive party of VAT. The DGT responds that this rule does not apply if the registration encumbrance has lapsed due to the expiry of its validity period.
Cuestión planteada Si en la transmisión del terreno resultará de aplicación la regla de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido prevista en el artículo 84.Uno.2º.e) de la Ley 37/1992.
La inversión del sujeto pasivo del artículo 84.Uno.2º.e) tercer guion de la Ley 37/1992 requiere que esté vigente la afección registral de las parcelas al cumplimiento de los deberes urbanísticos. Si la afección registral no está vigente por haber transcurrido el plazo de caducidad legal, no se aplica la regla de inversión del sujeto pasivo. Los gastos de urbanización se consideran devengados y exigibles siempre que la afección registral esté vigente.
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