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A housing cooperative has requested clarification on when it must refund the VAT amount to a member who withdraws and whether the balance of the tax return affects this refund. The Directorate General for Taxes (DGT) ruled that the cooperative must rectify the taxable base and refund the VAT to the member, noting that the balance of the tax settlement does not influence this obligation.
Cuestión planteada Se plantea por la consultante acerca del momento en que debe proceder a la devolución de la cuota del impuesto correspondiente a las aportaciones del socio. Adicionalmente, se cuestiona si en dicho plazo tiene alguna influencia la circunstancia de que la declaración-liquidación, como consecuencia de la rectificación de las cuotas impositivas, pudiera dar lugar a un mayor saldo a compensar en períodos siguientes.
La cooperativa debe modificar la base imponible y rectificar las cuotas impositivas repercutidas según la Ley y el Reglamento del impuesto. Al producirse una minoración de las cuotas, la entidad está obligada a reintegrar al destinatario el importe de las cuotas repercutidas en exceso. Esta obligación de reintegro existe sin que tenga incidencia la naturaleza positiva o negativa del saldo de la declaración-liquidación del periodo en que se regularice la situación.
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