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A taxpayer has requested clarification regarding the taxation of contributions made to a social housing cooperative. The Directorate General for Taxes (DGT) has ruled that these contributions constitute advance payments for the delivery of the property and are therefore subject to VAT at the time of collection.
Cuestión planteada Tributación de las aportaciones que la consultante ha realizado a la cooperativa.
Las cooperativas que promueven viviendas para su adjudicación tienen la condición de empresarios. Las aportaciones de los cooperativistas para financiar la construcción se consideran pagos anticipados de la entrega de las viviendas, devengándose el impuesto en el momento del cobro efectivo, independientemente de su denominación. El tipo impositivo aplicable es el vigente en el momento del devengo, siendo el 4% para viviendas de protección oficial de régimen especial o promoción pública, o para otras viviendas si el devengo ocurre entre agosto de 2011 y diciembre de 2012.
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