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A collaborative urban development entity has enquired whether it can apply the reverse charge mechanism to expenses charged to its members for the acquisition of electrical infrastructure. The DGT indicates that to apply this mechanism, the activities must fall within an urbanisation project and the recipient must act as a business or professional.
Cuestión planteada Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.uno.2º.f), de la Ley 37/1992 a los gastos imputados por la entidad consultante a sus miembros.
Para que opere la inversión del sujeto pasivo en ejecuciones de obra, el destinatario debe ser empresario o profesional y la operación debe ser de urbanización de terrenos o construcción/rehabilitación de edificaciones. En entidades que actúan en nombre propio pero por cuenta de sus miembros, los gastos imputados se consideran derivados de la urbanización si se cumplen los requisitos. No obstante, elementos como bases, torres o cables no tienen la consideración de edificaciones.
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