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A member of a wine cooperative has enquired whether the VAT charged on services received and the special regime compensation are correct. The DGT has ruled that services provided by the cooperative arising from its cooperativised activity are subject to 10% VAT, and that the lump-sum compensation is 12%.
Cuestión planteada 1.- Si es correcta la repercusión del Impuesto sobre el Valor Añadido que le realiza la cooperativa.
Las prestaciones de servicios de una cooperativa agraria a sus socios, que resulten sujetas al IVA y deriven de su actividad cooperativizada en cumplimiento de su objeto social, tributan al tipo del 10%. La compensación a tanto alzado del régimen especial de agricultura que debe satisfacer la cooperativa a la socia por las entregas de uva es del 12% sobre el precio de venta. En el IRPF por estimación objetiva, los gastos de la actividad no son deducibles ya que están incluidos en el índice de rendimiento neto, salvo las amortizaciones previstas en la Orden correspondiente.
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