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V0589-26 ·11 March 2026 ·consulta-vinculante Medium impact
Tax

Loss of one-off unemployment benefit exemption if worker cooperative membership is lost due to force majeure

A taxpayer asks what happens if they lose their status as a worker member of a worker cooperative before five years due to force majeure. The DGT responds that the exemption will be lost and they will have to pay tax on the benefit in the year of breach.

In 6 key points

How it affects those involved

Taxpayers who lose their status as a worker member of a worker cooperative before five years due to force majeure will lose the exemption from one-off unemployment benefit and must pay tax on it in the year of the breach.

Lifecycle

2026-03-11PublishedPublished 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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