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A query was raised regarding whether a cooperative must apply personal income tax (IRPF) withholding when refunding contributions to a member who withdraws. The Directorate General for Taxes (DGT) ruled that the amount constitutes a capital gain or loss and is not subject to withholding.
Cuestión planteada Obligación de practicar retención en el Impuesto sobre la Renta de las Personas Físicas por las cantidades que se satisfagan al socio.
El reembolso de la participación por la baja de un socio se califica como ganancia o pérdida patrimonial al producirse una variación en la composición del patrimonio. El cómputo se realiza por la diferencia entre la cantidad percibida y el valor de adquisición de la participación. Esta ganancia se integra en la base imponible del ahorro en el periodo en que se produzca la liquidación. La ganancia patrimonial derivada de la separación de la cooperativa no está sujeta a retención de IRPF.
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