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An architect asks whether drafting a urban planning project for landowners before forming a compensation committee is subject to passive investor investment. The DGT responds that, as these are preliminary actions and not part of the physical development of the development, the architect 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 no se aplica a las actuaciones preparatorias realizadas antes de la constitución de la junta de compensación. Los servicios de redacción de proyectos de planificación urbanística, aunque definan la urbanización y reparcelación, no se consideran parte de la actuación de urbanización que activa el supuesto del artículo 84.Uno.2º f). Por tanto, el profesional debe repercutir el impuesto a los propietarios.
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