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The taxpayer asks whether they must continue to apply the reverse charge mechanism to their real estate transfers while executing an approved insolvency agreement. The DGT responds that the rule remains applicable to all real estate transfers occurring within the framework of the insolvency proceedings, including the agreement phase.
Question raised: Clarification of the binding ruling of June 28, 2022, inquiry V1552-22. In particular, whether the reverse charge rule provided for in Article 84.One.2º.e) of Law 37/1992 must continue to be applied to all real estate transfers made until the conclusion of the insolvency proceedings.
The reverse charge rule under Article 84.One.2º.e) of Law 37/1992 applies to real estate transfers carried out within the framework of insolvency proceedings in any of its phases. This includes transfers made during the agreement phase. As long as the entity is in the execution phase of the approved agreement, it must continue to apply the reverse charge mechanism to the real estate transfers it makes in its activity until the definitive conclusion of the insolvency proceedings.
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