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A query was raised regarding whether the reverse charge mechanism applies when the compensation board is a community of property. The DGT clarifies that members of the compensation board acquire business status if the levies are charged with the intention of allocating the land to a professional activity, and this status must be communicated to the board.
Cuestión planteada 1.- Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992 cuando el juntacompensante sea una comunidad de bienes.
Los juntacompensantes que no eran empresarios adquieren dicha condición al recibir derramas de urbanización, siempre que tengan intención de destinar el suelo a actividad empresarial. En este caso, opera la inversión del sujeto pasivo por las derramas de obras, gastos previos y de conservación. Para que esto ocurra, los juntacompensantes deben comunicar expresa y fehacientemente su condición de empresarios a la junta de compensación. Asimismo, una comunidad de bienes será sujeto pasivo si existe una ordenación conjunta de medios y asunción conjunta del riesgo.
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