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A real estate promoter in insolvency asks whether delivery of a buildable plot during the insolvency agreement phase is subject to the inversion of the passive party. The DGT responds that this mechanism applies if the buyer is a business operator or professional.
Cuestión planteada Si debe aplicar la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.e) de la Ley 37/1992 a la entrega de un bien inmueble, suelo edificable, que realice por importe superior a la deuda pendiente en convenio.
La regla de inversión del sujeto pasivo del artículo 84.Uno.2º.e) de la Ley 37/1992 se aplica a las entregas de bienes inmuebles efectuadas en cualquier fase de un proceso concursal, incluyendo la fase de convenio. El sujeto pasivo será el adquirente siempre que este actúe en su condición de empresario o profesional. La base imponible será el importe total de la contraprestación pactada.
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