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A management entity enquired whether expenses for preparatory work prior to the establishment of a compensation board could qualify for the reverse charge mechanism. The DGT ruled that these preliminary actions are not considered the execution of urbanisation works; therefore, the entity must charge VAT.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º f) de la Ley 37/1992.
La inversión del sujeto pasivo en obras de urbanización requiere que las derramas correspondan a la actuación de urbanización propiamente dicha. Las actuaciones preparatorias realizadas por una comisión gestora antes de la constitución de la junta de compensación no se consideran ejecución de obra de urbanización. Por tanto, los gastos de estos trabajos preliminares no dan lugar al supuesto de inversión del sujeto pasivo del artículo 84.Uno.2º f) de la Ley 37/1992. La entidad gestora debe repercutir el IVA a los propietarios de los terrenos al refacturar dichos gastos.
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