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An individual has requested clarification on how to settle VAT when purchasing property at a public auction, given they are neither a business owner nor a professional. The DGT has ruled that, as the purchaser is not a business owner, the reverse charge mechanism does not apply and the developer must charge the tax on the invoice.
Cuestión planteada Forma de liquidar el Impuesto sobre el Valor Añadido, al no ser el adquirente un empresario o profesional que pueda emitir factura.
La entrega de bienes por parte de un promotor es una actividad empresarial sujeta a IVA. Al no tener el adquirente la condición de empresario o profesional, no procede la inversión del sujeto pasivo prevista en el artículo 84.1.2º.e) de la Ley 37/1992. Por tanto, el promotor debe cumplir con las obligaciones de devengo, ingreso y repercusión del impuesto en factura al comprador.
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