Doctrine by topic · DGT Observatory

Specially Protected Cooperative: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2026

Current position

Specially protected cooperatives enjoy an exemption from ITP (Transfer Tax and Stamp Duty) and AJD (Stamp Duty) for the acquisition of goods and rights intended for their social purposes. However, this exemption is not applicable to the deed of horizontal division, as this is taxed as documented legal acts and does not constitute an acquisition of goods. Regarding Corporate Income Tax (IS), cooperative results are taxed at the reduced rate of 20%, while non-cooperative results are taxed at the general rate.

The DGT's position remains constant in the application of the benefits of Law 20/1990, focusing its analysis on strict compliance with social purposes and the nature of the operations. A tendency is observed to rigorously delimit the scope of exemptions, rejecting applications by analogy in acts that do not qualify as acquisitions of goods. The doctrine confirms the distinction between cooperative and non-cooperative results for the determination of the tax rate.

Turning points

  1. V0617-15

    Establishes that sales under inter-cooperative agreements do not count towards the 50% limit of operations with non-member third parties.

  2. V0118-25

    Clarifies that the exemption does not extend to the deed of horizontal division as it does not constitute an acquisition of goods, prohibiting application by analogy.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0907-26 24 Apr 2026

Consumer cooperatives with special protection taxed at 20% on cooperative profits

SG de Impuestos sobre las Personas Jurídicas
cooperativa especialmente protegidaresultados cooperativosresultados extracooperativostipo de gravamenbase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 7.1.aLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 29
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Corporate tax advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact