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A consulting company has requested clarification regarding VAT treatment, accrual, and the reverse charge mechanism for urbanisation works carried out by a City Council on a subsidiary basis. The DGT has ruled that if the City Council acts as an entrepreneur, the reverse charge mechanism applies and the tax accrues at the time of payment.
Question posed: Treatment of operations for Value Added Tax purposes, and in particular the application of the reverse charge rule, the accrual of operations, and the deduction of the tax incurred, where applicable, by the consultant.
La inversión del sujeto pasivo en ejecuciones de obra de urbanización se aplica si el destinatario actúa como empresario o profesional y la operación es realizada por un empresario en su actividad. El Ayuntamiento tendrá la condición de empresario si ordena medios personales y materiales para desarrollar la actividad de urbanización asumiendo el riesgo. El impuesto se devengará en el momento del cobro total o parcial del precio si existen pagos anticipados. La consultante debe comunicar fehacientemente al Ayuntamiento su condición de empresario para que proceda la inversión.
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