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V2738-15 22 September 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Business members of compensation boards are liable for reverse charge on urbanisation levies

A query was raised regarding the application of the reverse charge mechanism to levies imposed by a compensation board for urbanisation works. The DGT ruled that members of the compensation board who are entrepreneurs or professionals shall be the liable parties under the reverse charge mechanism concerning urbanisation levies, including prior or maintenance costs.

The question raised

Question posed: Application of the reverse charge mechanism contained in Article 84.One.2º f) of Law 37/1992.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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