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A housing cooperative sought clarification on whether member contributions for the construction of dwellings and commercial premises were subject to VAT. The DGT ruled that contributions for housing constitute advance payments subject to the tax, whereas those intended for commercial premises that remain the property of the cooperative are not.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las distintas aportaciones.
Las aportaciones de los socios para la construcción de viviendas se consideran pagos anticipados de la entrega de la vivienda y devengan IVA al momento del cobro. Por el contrario, las aportaciones destinadas a la construcción de locales que permanecen en propiedad de la cooperativa no están sujetas a IVA, ya que no constituyen una contraprestación por la entrega de un bien o servicio. Para determinar la naturaleza de la aportación, debe atenderse a su verdadera finalidad independientemente de su denominación.
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