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A cooperative member asks how to tax the amount received as an update of their social contributions upon ceasing to be a member. The DGT responds that this amount constitutes a patrimonial variation that must be included in the savings tax base.
Question posed: Taxation under Personal Income Tax (IRPF) of the aforementioned amounts.
La renta obtenida por la baja de un socio se califica como ganancia o pérdida patrimonial al producirse una variación en el valor de su patrimonio. El resultado se calcula restando el valor de adquisición de la participación a la cantidad percibida. El valor de adquisición incluye las cuotas de ingreso satisfechas y las pérdidas de la cooperativa reintegradas en metálico o compensadas con retornos incorporados a un Fondo Especial. Esta ganancia se integra en la base imponible del ahorro.
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