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A cooperative has requested clarification on whether income derived from the transfer of assets linked to its activity can be classified as cooperative income. The Directorate General for Taxes (DGT) has ruled that, because the transfer is made to a non-member third party, it constitutes extra-cooperative income.
Cuestión planteada 1. Si la renta generada con motivo de la transmisión de los elementos directamente vinculados con la actividad cooperativa puede tener la consideración de resultado cooperativo.
Los resultados procedentes de la transmisión de elementos del activo a un tercero que no es socio de la cooperativa tienen la consideración de resultados extracooperativos. Por tanto, no les son aplicables los beneficios fiscales de los resultados cooperativos de la Ley 20/1990, sino el tipo de gravamen general del Impuesto sobre Sociedades. La posibilidad de reinversión prevista en la Ley de Cooperativas no cambia esta calificación, sino que solo afecta a la obligación de informar en las cuentas anuales.
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