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V0170-26 ·30 January 2026 ·consulta-vinculante Low impact
Tax

Sale of cooperative land to third party deemed extracooperative and taxed at general rate

A cooperative society seeks advice on the tax classification of selling a urban plot. The DGT determines that selling to a non-member results in an extracooperative gain, which cannot be used to fund investments in the Canary Islands.

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2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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