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V0775-16 ·25 February 2016 ·consulta-vinculante Medium impact
Tax

Capital increase in a cooperative is exempt from ITP and AJD due to corporate operations

An agricultural cooperative has requested clarification on the taxes arising from a capital increase through the contribution of land by its members. The DGT has determined that the transaction is exempt from ITP and AJD; however, it cannot rule on the tax implications for the members due to the applicant's lack of standing.

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2016-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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