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A cooperative asks whether contributions from its members for a collective self-consumption project and services provided by members are subject to VAT. The DGT responds that if such activities are limited to self-consumption, no entrepreneur status is acquired and the operations are not subject to tax.
Cuestión planteada -Si las aportaciones realizadas por los socios de la cooperativa para realizar la instalación y el pago por los servicios asociados a su mantenimiento y gestión posterior resultarán sujetos al Impuesto sobre el Valor Añadido.
Si la cooperativa solo realiza autoconsumo colectivo con excedentes acogido a compensación, no adquiere la condición de empresario por no tener intención de intervenir en el mercado. En ese caso, las operaciones no están sujetas al IVA y las aportaciones de los socios no son contraprestación de una operación sujeta. No obstante, si presta otros servicios a terceros, sí será empresario y sus entregas de bienes o servicios estarán sujetas al impuesto.
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