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A housing cooperative has requested clarification on when and how it should distribute cash reserves among its members following the sale of a plot of land. The Directorate-General for Taxes (DGT) has stated that determining the timing and method of such distributions exceeds its scope of competence.
Cuestión planteada 1º) ¿En qué momento debe procederse a repartir el dinero de caja entre los socios? Si el reparto entre los socios debe ser proporcional a su cuota de participación de los inmuebles adquiridos en esta promoción o puede existir otro tipo de reparto.
La Dirección General de Tributos manifiesta que las cuestiones relativas al momento y la forma de efectuar el reparto de los retornos cooperativos entre los socios exceden de su ámbito de competencias. No obstante, aclara que los retornos cooperativos se asimilan a los dividendos y están sujetos a retención en el IRPF. Asimismo, señala que la distribución de excedentes no es un gasto deducible en el Impuesto sobre Sociedades.
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