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A City Council has requested clarification on the VAT treatment of urbanisation works carried out through a cooperation scheme and the collection of levies from property owners. The DGT has determined that these operations are subject to VAT and that owners may act as taxable persons under the reverse charge mechanism if they are operating as businesses.
Cuestión planteada 1.- Tratamiento de la operación en el ámbito del Impuesto sobre el Valor Añadido.
La realización de obras de urbanización por un Ayuntamiento mediante sistema de cooperación le atribuye la condición de empresario. Las derramas cobradas a los propietarios constituyen la contraprestación de dichas obras y están sujetas a IVA. Si los propietarios actúan como empresarios con intención de destinar los terrenos a actividad profesional, serán sujetos pasivos por inversión del sujeto pasivo. En este caso, el Ayuntamiento debe ser comunicado fehacientemente de dicha condición para que no repercuta la cuota.
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