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A housing cooperative requested clarification on the tax rate applicable to income from the sale of dwellings and premises. The DGT ruled that, as sales are made to third-party non-members, this income is classified as extra-cooperative results.
Cuestión planteada A qué tipo impositivo tienen que tributar en el Impuesto sobre Sociedades las rentas derivadas de la venta de las viviendas y locales.
Los resultados procedentes de la transmisión de viviendas y locales a favor de terceros no socios tienen la consideración de resultados extracooperativos. Por tanto, no se aplican los beneficios fiscales de los resultados cooperativos, sino que se aplica el tipo general del Impuesto sobre Sociedades. El tipo aplicable será el del 28% para periodos iniciados a partir de 2015 y el del 25% para los iniciados desde 2016.
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