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A municipality asks whether the subject passive investment applies to the transfer of a plot subject to urbanistic encumbrances. The DGT replies that this rule applies depending on whether the municipality acts as an entrepreneur or professional in the transaction.
Cuestión planteada a. Aplicación de la regla de inversión del sujeto pasivo del art.84.Uno.2º.e) tercer guion a la referida transmisión.
La transmisión de terrenos afectos al pago de cargas de urbanización está sujeta a la inversión del sujeto pasivo del art. 84.Uno.2º, letra e), tercer guion de la Ley 37/1992. Para que se aplique, el adquirente debe ostentar la condición de empresario o profesional actuando como tal. En el caso de Ayuntamientos, esto dependerá del destino que se pretenda dar al solar adquirido. La deducibilidad de las cuotas soportadas estará sujeta al cumplimiento de los requisitos legales de deducción.
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