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A public social housing development cooperative has requested clarification regarding the applicable VAT rate and the point of accrual. The Directorate General for Taxes (DGT) has ruled that member contributions constitute advance payments and that the tax rate depends on the housing classification and the date of accrual.
Cuestión planteada 1.- Tipo impositivo. 2.- Devengo.
Las aportaciones de los cooperativistas para financiar la construcción se consideran pagos anticipados, devengándose el IVA al cobrar los importes efectivamente percibidos. El tipo impositivo aplicable es el vigente en el momento del devengo. Para viviendas de protección oficial de régimen especial o promoción pública, el tipo es del 4 por ciento. Para otras viviendas, el tipo es del 4 por ciento si el devengo ocurre entre el 20 de agosto de 2011 y el 31 de diciembre de 2012, y del 10 por ciento a partir del 1 de enero de 2013.
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