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V1385-16 ·4 April 2016 ·consulta-vinculante Medium impact
Tax

Obligation to refund VAT to withdrawing members, regardless of the tax return balance

A housing cooperative has requested clarification on when it must refund the VAT amount to a member who withdraws and whether the balance of the tax return affects this refund. The Directorate General for Taxes (DGT) ruled that the cooperative must rectify the taxable base and refund the VAT to the member, noting that the balance of the tax settlement does not influence this obligation.

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2016-04-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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