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An individual member of a housing cooperative has requested information regarding the refund of their contributions following their withdrawal. The DGT has ruled that, as the transaction is no longer in effect, the cooperative must amend its taxable base and refund the VAT charged through regularisation in its tax returns.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la devolución de aportaciones efectuadas por la sociedad cooperativa.
La resolución de la operación entre cooperativa y cooperativista obliga a la modificación íntegra de la base imponible del IVA devengado por las aportaciones. Al no tratarse de un ingreso indebido, sino de una modificación por circunstancias sobrevenidas, el sujeto pasivo debe optar por la alternativa de regularizar la situación en la declaración-liquidación correspondiente o en las posteriores hasta un plazo de un año. Asimismo, la cooperativa tiene la obligación de reintegrar al cooperativista el importe de las cuotas repercutidas en exceso.
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