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A cooperative has requested clarification regarding VAT taxation on monthly fees for the use of housing and communal services, as well as on contributions to share capital. The DGT ruled that the transfer of use of housing may be exempt if its purpose is exclusively residential and does not include hotel services, whereas contributions made to become a member are not taxable if they do not constitute consideration for a service.
Cuestión planteada Aplicación a las cuotas mensuales del Impuesto sobre el Valor Añadido o del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, así como tipo de gravamen aplicable. Tributación de dichas cuotas si se ofrecen los servicios dotacionales descritos, adicionalmente a la mera cesión de uso de las viviendas. Tributación si la vivienda incluye además el uso de un trastero, una plaza de garaje o ambos. Tributación de las aportaciones realizadas en concepto de capital social. Tratamiento de las operaciones cuando un nuevo cooperativista se subrogue en la posición del anterior, satisfaciendo la totalidad de las aportaciones del anterior y otorgándose un nuevo derecho de uso de la vivienda en su favor.
Las cesiones de uso de viviendas están sujetas a IVA, pero pueden estar exentas si el destino efectivo es la vivienda y no se prestan servicios propios de la industria hotelera. Si la cesión no es exenta, se aplicará el tipo general del 21%. Las aportaciones al capital social para obtener la condición de socio no están sujetas a IVA si no constituyen la contraprestación de una entrega de bienes o prestación de servicios. Este criterio se aplica también en caso de subrogación de un nuevo socio.
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