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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.
Question posed: Whether members of the Board who do not intend to transfer their land would acquire the status of entrepreneur or professional for VAT purposes in relation to the plots allotted to the Board itself intended for sale and, if so, whether the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 would be applicable to them.
The compensation board is an entrepreneur by organizing production factors, but the members of the compensation board only acquire the status of entrepreneurs if they urbanize with the intention of sale, transfer, or allotment. If the owners do not intend to carry out such transfers, they are not VAT entrepreneurs even if urbanization costs are imputed to them through assessments. In this case, the reverse charge mechanism is not applicable to them.
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