Skip to content
Back to index
V0170-26 30 January 2026 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · resultado extracooperativo

Sale of cooperative land to third party deemed extracooperative and taxed at general rate

A cooperative society seeks advice on the tax classification of selling a urban plot. The DGT determines that selling to a non-member results in an extracooperative gain, which cannot be used to fund investments in the Canary Islands.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

View on PETETE (Hacienda) →

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact