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V4748-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Compensation received by a cooperative is taxable at its registered office if it holds the credit right

A housing cooperative has requested a ruling on whether compensation and interest received due to housing defects should be taxed at the cooperative level or at the member level. The Directorate General for Taxes (DGT) indicates that if the cooperative is the claimant and the holder of the right, it must record the income and pay tax on it.

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Lifecycle

2016-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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