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A local authority has enquired whether it holds the status of a business for the purpose of applying the reverse charge mechanism to urbanisation works carried out on a subsidiary basis. The DGT ruled that if the local authority lacks a commercial nature and does not receive consideration, it acts as a final consumer and cannot apply the reverse charge.
Cuestión planteada Si el Ayuntamiento ostentará a estos efectos la condición de empresario o profesional. Si sería de aplicación el supuesto de inversión del sujeto pasivo y, en caso de ser así, si se puede instar la rectificación de la factura recibida.
Para que se aplique la inversión del sujeto pasivo, el destinatario debe actuar con la condición de empresario o profesional. Un Ayuntamiento solo tendrá dicha condición si ordena medios personales y materiales bajo su responsabilidad para una actividad económica, asumiendo riesgo y ventura. Si no tiene naturaleza mercantil ni recibe contraprestación, no es empresario y no puede deducir la cuota, actuando como consumidor final.
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