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A Mutual Society collaborating with Social Security has requested clarification on whether its operations are not subject to VAT or are exempt. The DGT has determined that these mutual societies act as entrepreneurs and their operations are subject to the tax, although they may be exempt under Article 20.One.7º.
Cuestión planteada Tributación a efectos del Impuesto sobre el Valor Añadido de las operaciones del patrimonio afecto a la gestión de la actividad propia de la Seguridad Social y en concreto, si a estas operaciones le es de aplicación el supuesto de no sujeción previsto en el artículo 7.8º de la Ley 37/1992, o bien la exención prevista en el artículo 20.Uno.7º.
Las mutuas colaboradoras con la Seguridad Social tienen la condición de empresarios y sus operaciones están sujetas al IVA. No se aplica la no sujeción del artículo 7.8º porque no son Administraciones Públicas, aunque formen parte del sector público. Las operaciones para el cumplimiento de sus fines específicos están exentas según el artículo 20.Uno.7º, siempre que no reciban contraprestación distinta de las cotizaciones. Estas operaciones exentas deben computarse en el volumen de operaciones y en el denominador de la prorrata.
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