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A construction company acting as a delegated developer has requested clarification regarding its status as a developer, the applicable tax rate, and the identity of the taxable person. The DGT has determined that the company acts as the main contractor and that the reverse charge mechanism applies to its operations.
Cuestión planteada Condición de contratista principal. Tipo de gravamen. Sujeto pasivo.
El promotor delegado, al no tener título de propiedad sobre la obra, se asemeja más a un contratista principal que a un promotor. Se aplica la inversión del sujeto pasivo en las operaciones que el contratista realiza para el promotor-inversor, y también en las que los subcontratistas realizan para el contratista principal. Las obras destinadas principalmente a viviendas tributan al 10%, mientras que la entrega de una promoción en curso tributa al 21%.
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