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A member of a housing cooperative has enquired about the tax treatment of an amount received from the cooperative following a judicial compensation for construction defects. The DGT has ruled that this amount, being a cooperative return, is classified as income from movable capital.
Cuestión planteada Tributación del importe percibido por el consultante.
La indemnización percibida por la cooperativa por defectos de construcción se considera resultado cooperativo que puede distribuirse entre los socios como retorno cooperativo. Según la Ley 20/1990 y la Ley 35/2006, estos retornos cooperativos se asimilan a los dividendos. Por tanto, el importe percibido por el socio tiene la consideración de rendimientos íntegros del capital mobiliario.
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