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A local council asks about IVA treatment in urbanisation works carried out under a cooperative system. The DGT clarifies that the inversion of the passive party applies if property owners act as entrepreneurs and declare their status and notify advance payments.
Cuestión planteada Si a las obras de urbanización contratadas por el consultante, así como a las derramas que repercute el consultante a los propietarios les resultaría de aplicación la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.f) de la Ley 37/1992. Devengo del Impuesto en las ejecuciones de obra recibidas por el consultante y en las derramas emitidas por el mismo a los propietarios. Deducibilidad de las cuotas del Impuesto soportadas por el consultante derivadas de las obras de urbanización contratadas a la entidad adjudicataria de las mismas.
La inversión del sujeto pasivo opera en las ejecuciones de obra de urbanización cuando el destinatario es empresario o profesional y comunica dicha condición. El Ayuntamiento actúa como contratista principal y las derramas son la contraprestación de las obras. El devengo se produce en el momento del cobro de los pagos anticipados (derramas o certificaciones). La deducibilidad del IVA para el Ayuntamiento dependerá de su actividad mixta y de la aplicación de la regla de prorrata.
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