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A compensation committee asks whether urbanisation works carried out for its members are subject to the inversion of the passive party. The DGT confirms that this mechanism applies where works are carried out within an urbanisation process.
Cuestión planteada Si a dicha ejecución de obra le resultaría de aplicación, a efectos del Impuesto sobre el Valor Añadido, la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2.f) de la Ley 37/1992.
El mecanismo de inversión del sujeto pasivo es aplicable cuando el destinatario es empresario o profesional, la operación es de urbanización, construcción o rehabilitación, y tiene la naturaleza de ejecución de obra. En el caso de las juntas de compensación, estas actúan como contratistas principales de las obras de urbanización que realizan en nombre propio pero por cuenta de los juntacompensantes (promotores). Por tanto, las ejecuciones de obras efectuadas a favor de la junta en un proceso de urbanización de terrenos están sujetas a dicha inversión.
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