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V2937-18 14 November 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · junta de compensación

Recipient of urbanisation invoices depends on who bears the costs relative to the buyer

A query was made regarding who should be named as the recipient in invoices for urbanisation services issued by a Compensation Board. The DGT ruled that the recipient is the creditor of the payment obligation, distinguishing between cases where the developer bears the costs and cases where these are transferred to the purchasers.

The question raised

1.- Who must be designated as the recipient of the urbanization services on the invoice issued by the Compensation Board.

The DGT's ruling

The recipient is the party holding the position of creditor in the legal relationship where the professional is the debtor. If the developer assumes the urbanization costs towards the buyers, the developer is the recipient. If the developer transfers the land without assuming said costs, a subrogation of the new acquirers occurs, making them the recipients of the additional assessments.

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