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V4749-16 ·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 query was raised regarding whether compensation received by a housing cooperative should be taxed first at the entity level or directly at the partner level. The DGT has determined that if the cooperative is the holder of the credit right, it must record the income and pay Corporate Income Tax.

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2016-11-10PublishedPublished 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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