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A taxpayer queried the status of VAT on contributions and Personal Income Tax (IRPF) implications if a housing cooperative cancels a development. The Directorate General for Taxes (DGT) ruled that the cooperative must issue credit notes to refund the VAT and that the member may declare a capital loss in their Personal Income Tax return.
Cuestión planteada Tratamiento en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas.
La cooperativa es empresaria y la entrega de viviendas está sujeta a IVA, devengándose este en el cobro de aportaciones anticipadas. Si la operación queda sin efecto por resolución, la base imponible del IVA debe modificarse íntegramente mediante factura rectificativa. En el IRPF, el reembolso de aportaciones por un importe inferior al entregado genera una pérdida patrimonial que se integra en la base imponible del ahorro.
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