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A member of a housing cooperative has enquired whether they can recover VAT paid on advance payments if the development fails due to insolvency. The Directorate General for Taxes (DGT) has ruled that if the transaction is rendered void, a modification of the tax base occurs, allowing for a tax rectification.
Cuestión planteada En caso de que, por insolvencia del promotor, no se lleve a cabo la entrega de las viviendas, si el consultante tendrá derecho a recuperar el Impuesto pagado.
Si la operación de promoción de viviendas queda sin efecto por resolución judicial, administrativa o por usos de comercio, la base imponible debe modificarse íntegramente. La cooperativa debe expedir una factura rectificativa y regularizar la situación tributaria en la declaración correspondiente. Asimismo, la cooperativa tiene la obligación de reintegrar el importe de las cuotas inicialmente repercutidas al socio que las soportó.
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