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A company has requested clarification on whether the reverse charge mechanism applies when a City Council executes urbanisation works subsidiarily that the company was originally required to carry out. The DGT has ruled that it is applicable provided the legal requirements are met, as the City Council acts as a business entity when performing such works.
Cuestión planteada Tratamiento de las operaciones a efectos del Impuesto sobre el Valor Añadido, y en particular aplicación de la regla de inversión del sujeto pasivo.
La ejecución subsidiaria de obras de urbanización por parte de un Ayuntamiento implica la realización material de las obras a costa del obligado. En este supuesto, el Ayuntamiento actúa con la condición de empresario o profesional al ordenar medios personales y materiales para el servicio. Por tanto, se aplica la inversión del sujeto pasivo si se cumplen los requisitos del artículo 84.Uno.2º, letra f) de la Ley 37/1992, debiendo el destinatario comunicar su condición de empresario al Ayuntamiento.
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