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MEDIUM
FISCAL

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

V2019-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2019-25
Published
29 Oct 2025

Summary

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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