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The inquirer asks whether having a corporate entity as a collaborating member prevents a cooperative from being classified as 'specially protected' and under what conditions the requirements would be met. The DGT rules that the presence of a corporate collaborating member precludes this status because a legal entity cannot provide personal labour.
Cuestión planteada 1. Si el hecho de tener un socio persona jurídica supone incumplir el requisito previsto en el artículo 8.1 de la Ley 20/1990. En el supuesto de que se incumpliera, se produciría la salida de la fundación como socio, en este caso a partir de qué momento se entendería cumplido el requisito.
La presencia de una persona jurídica como socio colaborador impide que la cooperativa de trabajo asociado sea especialmente protegida, ya que estos socios no realizan la actividad cooperativizada (el trabajo) y no pueden prestar trabajo personal. Para disfrutar de los incentivos fiscales, la cooperativa debe cumplir todos los requisitos durante todo el ejercicio económico. Los beneficios se pierden en el ejercicio en que se incumplan los requisitos.
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