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A housing cooperative has requested a ruling on the taxation of the surplus funds during its liquidation and the subsequent taxation for its members. The DGT has determined that no income is generated for the cooperative if the surplus is distributed solely in cash, whereas members will be taxed on any capital gains or losses incurred.
Cuestión planteada Tributación del fondo sobrante en el Impuesto sobre Sociedades y tributación que corresponde a los socios personas físicas por la percepción de dichas cantidades.
La regla especial de valoración de la Ley 20/1990 impide reconocer resultado fiscal por la adjudicación de elementos patrimoniales a los socios. Si la liquidación consiste solo en adjudicar un remanente en metálico, no se integra renta en la base imponible de la cooperativa. Para los socios, la diferencia entre el valor de adquisición (ajustado según el art. 30.c de la Ley 20/1990) y la cantidad percibida constituye una ganancia o pérdida patrimonial. Estas variaciones se integran en la base imponible del ahorro, salvo excepciones temporales de la Ley del IRPF.
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