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V2019-25 ·29 October 2025 ·consulta-vinculante Medium impact
Tax

Loss of tax-protected cooperative status if transactions with non-members exceed 50%

A work association cooperative queries whether it retains its tax-protected status when transactions with third parties exceed 50%. The DGT states that exceeding this threshold with non-members results in the loss of such status.

In 6 key points

Lifecycle

2025-10-29PublishedPublished 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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