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An agricultural cooperative asks whether allocating its Education and Promotion Fund to a digital skills training project in its locality constitutes an improper use of funds. The DGT responds that such use does not constitute a breach of the cooperative's protected status if it serves the cultural, professional or social promotion of the local area or community.
Cuestión planteada Si la aplicación de saldos del Fondo de Educación y Promoción de la Cooperativa con destino al proyecto expuesto constituye un destino que cumple con alguna de las finalidades de aplicación del Fondo de Educación y Promoción, y en concreto con la establecida en la letra c) del artículo 56.1 de la Ley 27/1999 de Cooperativas, y no constituiría en consecuencia causa de exclusión de la condición de cooperativa fiscalmente protegida prevista en el artículo 13.3 de la Ley 20/1990 de Régimen Fiscal de las Cooperativas.
Si el Fondo de Educación y Promoción se aplica a la promoción cultural, profesional y asistencial del entorno local o de la comunidad en general, no se incumple la causa de pérdida de la condición de cooperativa fiscalmente protegida del artículo 13.3 de la Ley 20/1990. El cumplimiento de estas finalidades debe estar alineado con las líneas básicas fijadas por los Estatutos o la Asamblea General. La Administración tributaria podrá comprobar la concurrencia de los requisitos necesarios para el disfrute de los beneficios.
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