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A housing cooperative in liquidation has enquired whether the refund of contributions to its members is subject to VAT. The DGT indicates that if the contributions were consideration for the housing, their refund modifies the taxable amount and allows for the rectification of the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las restituciones que pretende efectuar la sociedad cooperativa.
Si las aportaciones de los socios fueron contraprestación por la entrega de viviendas, su devolución supone una modificación de la base imponible. La cooperativa puede rectificar las cuotas repercutidas en exceso mediante la regularización en declaraciones posteriores, reintegrando el importe a los socios. Para las aportaciones destinadas exclusivamente a adquirir la condición de socio, sin recibir bienes o servicios, la devolución no está sujeta a IVA.
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