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A cooperative member inquired whether the refund of their capital contributions upon leaving the entity is exempt from Transfer Tax (ITP). The Directorate General for Taxes (DGT) ruled that the transaction is subject to the tax and that the member is the person liable for payment.
Cuestión planteada Con respecto a la reducción de capital que tiene lugar al producirse la baja del socio y devolvérsele íntegramente su aportación obligatoria al capital social, se plantean las siguientes cuestiones:
La reducción de capital es un hecho imponible de la modalidad de operaciones societarias. La exención de la Ley 20/1990 solo se aplica a operaciones donde la cooperativa es el sujeto pasivo (constitución, ampliación, fusión o escisión). En la reducción de capital, el sujeto pasivo es el socio por los bienes recibidos, por lo que no le alcanza la exención y debe presentar la autoliquidación correspondiente.
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