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A taxpayer inquired whether contributions made to a housing cooperative for the construction of a primary residence qualify for the tax deduction for investment in new or recently created companies. The Directorate General for Taxes (DGT) ruled that this deduction cannot be applied.
Cuestión planteada Si por las cantidades aportadas a una cooperativa de viviendas en calidad de socio para la construcción de su futura vivienda habitual, el consultante puede aplicarse la deducción por inversión en empresas de nueva o reciente creación regulada en el artículo 68.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la deducción del artículo 68.1 de la LIRPF, la entidad debe revestir la forma de Sociedad Anónima, Sociedad de Responsabilidad Limitada, Sociedad Anónima Laboral o Sociedad de Responsabilidad Limitada Laboral. Dado que una cooperativa de viviendas no cumple con ninguna de estas formas jurídicas previstas, las aportaciones no son objeto de la deducción.
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