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A taxpayer asks what happens if they lose their status as a worker member of a worker cooperative before five years due to force majeure. The DGT responds that the exemption will be lost and they will have to pay tax on the benefit in the year of breach.
Cuestión planteada Si antes del transcurso de los cinco años siguientes a su incorporación a la cooperativa como socia trabajadora no pudiera mantener su participación por causas de fuerza mayor, ajenas a su voluntad, tales como concurso de acreedores o disolución por quiebra de la cooperativa, si perdería el derecho a la aplicación de la exención. En caso afirmativo, en qué ejercicio fiscal se tributaría y si sería aplicable la reducción del 30% por rentas irregulares al importe del pago único.
La exención de las prestaciones por desempleo en pago único exige mantener la participación en la cooperativa durante cinco años. Si no se cumple este requisito, aunque sea por fuerza mayor, se pierde el derecho a la exención y se debe incluir la cantidad en la autoliquidación del periodo impositivo en que se produzca el incumplimiento. No es aplicable la reducción del 30% por rentas irregulares ni por periodo de generación superior a dos años.
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