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A housing cooperative entering insolvency proceedings has requested guidance on recovering VAT paid in advance by members for homes that will not be built. The Directorate-General for Taxes (DGT) ruled that the cooperative must rectify its tax position via a tax return amendment and refund the funds to members through the appropriate civil or legal channels.
Cuestión planteada Forma por la que la consultante puede obtener el reembolso de las cuotas pagadas en exceso.
Al no existir un ingreso indebido porque la repercusión inicial fue conforme a Derecho, la cooperativa debe optar por la vía del artículo 89.cinco.b) de la Ley 37/1992. Esto implica regularizar la situación en la declaración-liquidación del periodo de rectificación o en las posteriores hasta un año después. La cooperativa tiene la obligación de reintegrar las cuotas a los socios, pero dicha devolución es una cuestión de derecho civil y no tributario.
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