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A commercial entity asks whether the transfer of a plot in urbanisation process, registered as liable for urbanisation costs, allows the application of the inversion of the passive party. The DGT confirms it is applicable under certain conditions.
Cuestión planteada Si a la transmisión le resultaría de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.e), tercer guion, de la Ley 37/1992.
La transmisión de terrenos afectos al pago de cargas de urbanización está sujeta a la inversión del sujeto pasivo del IVA (art. 84.Uno.2º.e, tercer guion) cuando al adquirente le corresponda dicho pago. Para ello, los gastos deben estar devengados y ser exigibles, y debe estar vigente la afección registral de las parcelas. Esta regla se aplica cuando la operación se realiza entre empresarios o profesionales.
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