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The taxpayer asks whether the transfer of land with outstanding urbanisation costs allows for the application of the reverse charge mechanism due to the enforcement of a guarantee. The DGT rules that it does apply when the urbanisation costs are due, as these charges constitute a real security interest over the land.
Question raised: Application of the taxpayer reverse charge mechanism under Art. 84.One.2.e) third indent to the aforementioned transfers.
La inversión del sujeto pasivo del art. 84.Uno.2º.e) tercer guion de la Ley 37/1992 se aplica a la transmisión de terrenos afectos al pago de cargas de urbanización, ya sea por asunción expresa, tácita o sin asunción, siempre que los gastos se hayan devengado y sean exigibles. Por el contrario, no se aplica si los gastos de urbanización no son exigibles, salvo que se trate de otros supuestos previstos en el mismo artículo.
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