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V0120-26 ·23 January 2026 ·consulta-vinculante Low impact
Tax

Reduction in a cooperative and capital return treated as patrimonial gain or loss

A member of a worker cooperative asks about the tax treatment of their exit and receipt of real estate as capital repayment. The DGT states that this operation results in a patrimonial variation subject to income tax.

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2026-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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