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V0507-20 2 March 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · reducción de capital

Member liable for ITP in capital reduction of a protected cooperative

A query was raised regarding whether a cooperative member must pay Transfer Tax (ITP) upon the return of their social contribution following a capital reduction. The DGT ruled that the cooperative's tax exemption does not apply in this instance because the taxable person is the member, not the entity.

The question raised

Cuestión planteada Si debe pagar el socio por la reducción del capital social de la cooperativa a tenor del Texto Refundido del Impuesto sobre Transmisiones patrimoniales y Actos Jurídicos Documentados.

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