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V3116-18 ·30 November 2018 ·consulta-vinculante Medium impact
Tax

Taxable base for housing transfers to new members is reduced by simultaneous discount

A query was raised regarding whether VAT must be paid again by new members of a housing cooperative who acquire their share at a discount. The DGT ruled that the cooperative must issue corrective invoices for outgoing members and that the price for new members includes a discount that reduces the taxable base.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for housing cooperatives when membership changes involve discounts, ensuring the taxable base reflects the actual transaction price and requiring corrective invoicing for departing members.

Lifecycle

2018-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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