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A query was raised regarding whether levies demanded by a compensation board to cover urbanisation costs are subject to VAT. The DGT ruled that if the board acts as a fiduciary without acquiring ownership of the land, the urbanisation services constitute taxable supplies that the board must charge to its members.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido de las cantidades exigidas por la Junta de compensación.
Cuando la junta de compensación actúa como mera fiduciaria sin que haya transmisión de la propiedad de los terrenos, los servicios de urbanización que realiza en nombre propio pero por cuenta de sus miembros son prestaciones de servicios sujetas a IVA. En este caso, la junta es empresario y los miembros son los destinatarios de los servicios, debiendo la junta repercutir el impuesto en las derramas. Asimismo, las cantidades retenidas en garantía no forman parte de la base imponible mensual, sino que su devengo se produce al pagarse o al ponerse la obra a disposición.
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