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A query was raised regarding how to calculate capital gains from the transfer of shares in a cooperative when part of the increase is allocated to a reserve fund. The Directorate General for Taxes (DGT) ruled that such contributions are not included in the transfer value for the purpose of calculating gains or losses.
Cuestión planteada Forma de cálculo de la ganancia patrimonial obtenida por la transmisión de las citadas participaciones.
La transmisión de participaciones de una cooperativa genera una ganancia o pérdida patrimonial por la diferencia entre los valores de adquisición y transmisión. El importe destinado al Fondo de Reserva Obligatorio, según la normativa de cooperativas andaluzas, no formará parte del valor de transmisión de las participaciones al calcular la ganancia o pérdida patrimonial. Si las participaciones se adquirieron antes del 31 de diciembre de 1994, se aplicará el régimen transitorio de la LIRPF para determinar la parte de la ganancia generada con anterioridad a 2006.
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