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V0193-17 ·26 January 2017 ·consulta-vinculante Medium impact
Tax

Transferring membership in a housing cooperative generates a capital gain or loss

A member of a housing cooperative has enquired about the tax implications of transferring their interest to another member. The DGT has ruled that such a transfer constitutes a capital gain or loss.

In 5 key points

Lifecycle

2017-01-26PublishedPublished 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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