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A member of a public social housing cooperative has enquired whether contributions to share capital intended to cover cost overruns (such as losses in commercial premises) are subject to VAT. The Directorate General for Taxes (DGT) has ruled that while contributions for housing constitute advance payments subject to the tax, those intended for costs unrelated to housing are not.
Cuestión planteada Si dichas aportaciones adicionales se encuentran sujetas al Impuesto sobre el Valor Añadido. Tipo aplicable a la entrega de las viviendas.
Las aportaciones destinadas a la adquisición de la vivienda son pagos anticipados de la entrega y devengan IVA. Sin embargo, las aportaciones para sufragar costes ajenos a la vivienda, como la construcción de locales o pérdidas en su venta, no constituyen contraprestación por una entrega de bienes o servicios y no están sujetas al impuesto. Para determinar la naturaleza de la aportación, debe atenderse a su verdadera finalidad independientemente de su denominación.
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