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A compensation board has requested clarification on whether the taxpayer investment rule applies to levies for urbanisation works and maintenance costs. The DGT has ruled that while the rule applies to urbanisation works, it does not apply to maintenance costs once the urbanisation has been formally accepted by the municipal administration.
Question posed: Application of the reverse charge rule contained in Article 84.One.2º f) of Law 37/1992.
The reverse charge mechanism for the taxpayer applies to assessments for urbanization works, including preliminary studies or administrative procedures. It also applies to conservation and administrative expenses accrued prior to municipal acceptance. However, once the urbanization has been accepted by the Administration, new maintenance expenses are not subject to this mechanism.
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