Skip to content
V3899-15 ·4 December 2015 ·consulta-vinculante Medium impact
Tax

Cooperative returns from construction defect compensation are taxed as income from movable capital

A member of a housing cooperative has enquired about the tax treatment of an amount received from the cooperative following a judicial compensation for construction defects. The DGT has ruled that this amount, being a cooperative return, is classified as income from movable capital.

In 6 key points

Lifecycle

2015-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact