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An insolvency company asks whether the inversion of the passive party applies to immovable deliveries planned under its agreement. The DGT confirms that it does, as the rule applies to immovable transfers at any stage of the insolvency process.
Question raised: Whether the reverse charge mechanism of taxpayer provided for in Article 84.One.2º.e) of Law 37/1992 must continue to apply to the supply of real estate carried out in execution of said agreement.
The reverse charge mechanism of taxpayer under Article 84.One.2º.e) of Law 37/1992 applies to the supply of real estate carried out within the framework of insolvency proceedings, both in the common phase and in the liquidation phase. Since the agreement phase is part of the insolvency proceedings, the acquirer shall be the taxpayer provided that they are an entrepreneur or professional acting as such.
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