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V0159-25 ·13 February 2025 ·consulta-vinculante Low impact
Tax

The update of contributions received by a partner upon leaving the cooperative is taxed as a capital gain or loss

A cooperative member asks how to tax the amount received as an update of their social contributions upon ceasing to be a member. The DGT responds that this amount constitutes a patrimonial variation that must be included in the savings tax base.

In 6 key points

How it affects those involved

The amount received as an update of contributions is treated as a patrimonial variation and must be included in the savings tax base.

Lifecycle

2025-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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