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A compensation board has enquired whether landowners must provide proof of registration in the Business Activities Tax (IAE) to be considered taxable persons under the reverse charge mechanism for urbanisation works. The Directorate General for Taxes (DGT) has ruled that only the express and reliable communication of their status as business owners or professionals is required.
Cuestión planteada Si un propietario de los terrenos tiene la condición de sujeto pasivo por aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992, únicamente por la comunicación expresa a la Junta de Compensación de que tiene voluntad de vender los terrenos de su propiedad y que actúa como empresario o si es necesario, además, que aporte copia del impreso de alta en el Impuesto sobre Actividades Económicas.
Para la aplicación de la inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.f) de la Ley del IVA, los juntacompensantes deben comunicar expresa y fehacientemente a la junta de compensación que actúan en su condición de empresarios o profesionales. Según el Reglamento del IVA, esta comunicación puede acreditarse mediante una declaración escrita firmada sin necesidad de aportar documentación adicional alguna.
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