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A housing cooperative sought guidance on how to rectify VAT overcharged to its members and the subsequent impact on their principal residence tax deductions. The Directorate-General for Taxes (DGT) ruled that the procedure for the refund of undue payments is not applicable and that members must repay the deduction applied to the excess amount.
Cuestión planteada 1º.) Cómo proceder a la rectificación de las cuotas del Impuesto sobre el Valor Añadido repercutidas por la entidad consultante a los cooperativistas.
En el IVA, al haberse repercutido el impuesto conforme a derecho, no cabe el procedimiento de devolución de ingresos indebidos, debiendo la cooperativa regularizar su situación en la declaración o en el año siguiente y reintegrar el exceso a los socios. Respecto al IRPF, las cantidades devueltas por la cooperativa no forman parte de la base de la deducción por inversión en vivienda habitual, por lo que el contribuyente debe reintegrar la deducción indebidamente aplicada más intereses de demora.
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