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A member of a housing cooperative has requested clarification on how to tax compensation received following litigation over construction defects. The Directorate General for Taxes (DGT) has ruled that this amount, when distributed as a cooperative return, is classified as income from movable capital.
Cuestión planteada Tributación del importe a percibir por el consultante.Tributación del importe a percibir por el consultante.
El importe que perciba el socio como consecuencia del reparto del excedente derivado de la indemnización tendrá la consideración de rendimientos del capital mobiliario. Esto se debe a que los retornos cooperativos se asimilan a los dividendos según la Ley 20/1990. Por tanto, se aplica lo dispuesto en el artículo 25.1.a) de la Ley 35/2006 sobre rendimientos obtenidos por la participación en los fondos propios de una entidad.
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