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V0278-24 ·4 March 2024 ·consulta-vinculante Medium impact
Tax

Cooperative returns are attributed to the period in which they become due according to the distribution agreement

A query was raised regarding the tax period in which members must declare received cooperative returns. The DGT ruled that these are considered income from movable capital and must be attributed to the period when they become due.

In 6 key points

Lifecycle

2024-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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