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A housing cooperative sought clarification on whether court-awarded compensation for defective works should be taxed at the cooperative level or directly at the member level. The DGT has determined that, as the cooperative is the claimant, the income belongs to the entity and must be taxed under Corporate Income Tax, after which it may be distributed as a cooperative return.
Cuestión planteada Si la indemnización percibida por la cooperativa consultante debe tributar primero en sede de la cooperativa y posteriormente en sede de los socios cooperativistas con ocasión de su distribución, o si sólo debe tributar en sede del socio cooperativista.
Si la cooperativa es la titular del derecho de crédito y no actúa por cuenta de terceros, debe reconocer el ingreso en el periodo en que la resolución judicial sea firme. Este ingreso se integra en la base imponible del Impuesto sobre Sociedades al ser un resultado cooperativo que minora el coste de las viviendas. Posteriormente, el excedente resultante puede distribuirse entre los socios como retorno cooperativo, sujeto a las retenciones legales correspondientes.
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