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A query was raised regarding whether levies collected by a management committee to promote an urban development plan allow for the application of the reverse charge mechanism. The DGT ruled that these actions are preparatory and do not constitute urbanisation itself.
Cuestión planteada Cuestiona la consultante si las derramas incurridas por la Comisión Gestora sobre los miembros de la misma y necesarias para sufragar las tareas descritas determinarían la aplicación de la regla de la inversión del sujeto pasivo prevista en el artículo 84.Uno.2, letra f, de la Ley del impuesto.
La comisión gestora actúa como empresario y debe repercutir el IVA en las derramas de sus gastos. Para que opere la inversión del sujeto pasivo, las derramas deben corresponderse con obras de urbanización de terrenos. Las actuaciones preliminares, como estudios o trámites administrativos previos a la ejecución material, no dan lugar a este supuesto.
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