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A municipality asks whether it qualifies as an investor under investment rules when paying urbanisation fees for residential land development, and whether it must disclose its status as an entrepreneur. The DGT responds that investment applies if the municipality acts as an entrepreneur by paying urbanisation fees with the intent to develop the land for business purposes.
Cuestión planteada 1º Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992, en la medida que el sector sobre el que se realiza la actuación urbanística es residencial y no terciario y si es necesaria la comunicación de la condición de empresario o profesional por parte del Ayuntamiento a la entidad que realiza las obras de urbanización.
La inversión del sujeto pasivo se aplica si el destinatario actúa como empresario o profesional, la operación es de urbanización o construcción y es una ejecución de obra. El Ayuntamiento adquirirá la condición de empresario cuando comiencen a imputársele costes de urbanización mediante derramas, siempre que estas se abonen con la intención de afectar el suelo resultante a una actividad empresarial, sea el sector residencial o terciario. Si no hay intención de venta, cesión o adjudicación posterior, no adquirirá dicha condición. En caso de concurrir los requisitos, el Ayuntamiento debe comunicar fehacientemente su condición de empresario al contratista principal.
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