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The consultant asks whether joint compensation bodies should charge VAT on contributions or whether the investment of the passive subject applies. The DGT responds that if joint compensation bodies act as entrepreneurs with the intention of using land for professional activities, the investment of the passive subject applies to urbanisation contributions.
Question posed: Possible exemption from the Tax and the admissibility of its imposition by the Compensation Boards.
The Compensation Board acts as the main contractor for the urbanization works. The members of the board who were not entrepreneurs acquire such status upon receiving urbanization assessments, provided they intend to allocate the land to a business activity. In this case, the reverse charge mechanism applies to the urbanization assessments, including prior expenses (studies, formalities) or maintenance expenses until municipal acceptance. The board members must expressly communicate their status as entrepreneurs to the Board.
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