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A cooperative member has enquired about the taxation of the amount received upon withdrawal and whether they can apply for relief by reinvesting those funds into their new activity as a self-employed individual. The Directorate General for Taxes (DGT) has ruled that the amount constitutes a capital gain or loss and that reinvestment does not trigger any specific tax exemption.
Cuestión planteada Tributación de la cantidad recibida por la separación y posible exención o reducción por reinversión del importe obtenido.
La renta por la baja voluntaria de un socio de una cooperativa se califica como ganancia o pérdida patrimonial al producirse una variación en la composición del patrimonio. El cálculo se realiza restando el valor de adquisición de la participación (incluyendo cuotas de ingreso y pérdidas reintegradas) de la cantidad percibida. Esta ganancia se integra en la base imponible del ahorro. La LIRPF no contempla la reinversión de este importe como supuesto de exención o reducción.
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