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A company asks whether acquiring urban plots in ongoing urbanisation, where the buyer assumes pending charges, allows passive investment. The DGT responds that it is applicable if certain conditions of real attribution and expense enforceability are met.
Cuestión planteada Cuestiona la aplicación del mecanismo de inversión del sujeto pasivo previsto en la Ley del Impuesto sobre el Valor Añadido.
La inversión del sujeto pasivo del artículo 84.Uno.2º, letra e), tercer guion de la Ley 37/1992 es aplicable a la transmisión de terrenos afectos al pago de cargas de urbanización cuando el adquirente deba su pago, los gastos estén devengados y exigibles, y esté vigente la afección registral de las parcelas. No será aplicable si ha transcurrido el plazo de caducidad de la afección registral. Para ello, el adquirente debe comunicar fehacientemente su condición de empresario o profesional.
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