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The DGT confirms that members of a compensation committee who do not intend to sell, assign or transfer their land do not acquire VAT entrepreneur status.
Cuestión planteada Si los miembros de la Junta que no tienen intención de transmitir sus terrenos pasarían a tener la condición de empresario o profesional a efectos del Impuesto sobre el Valor Añadido en relación con las parcelas adjudicadas a la propia Junta destinadas a la venta y, en caso afirmativo, si les resultaría de aplicación el mecanismo de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
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