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A management committee of owners has enquired whether levies intended to cover urban planning management tasks trigger the reverse charge mechanism. The Directorate General for Taxes (DGT) has ruled that, as these are preliminary actions and not the actual physical execution of the urbanisation, the committee must charge VAT to the owners.
Question raised: Whether the assessments issued by the applicant to its members, necessary to fund the described tasks, would determine the application of the reverse charge rule provided for in Article 84.One.2, letter f), of Law 37/1992.
The management commission holds the status of entrepreneur or professional when performing urban development management activities. However, the exemption for the taxable person under Article 84.One.2, letter f), only applies when the assessments correspond to the execution of land development works. Preparatory actions prior to the constitution of the compensation board are not considered the execution of development, therefore the commission must charge VAT on the assessments.
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