Doctrine by topic · DGT Observatory

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 13 rulings · 2014–2026

Current position

To maintain the status of a tax-protected cooperative, the entity must comply with the requirements of Law 4/1999 of the Community of Madrid and not exceed the 50% limit on operations with non-member third parties. In the calculation of salaried workers, part-time contracts must be included based on the contracted working hours relative to full-time working hours. Income derived from activities with members constitutes cooperative results, whereas income obtained from non-members constitutes extra-cooperative results.

The DGT's position remains stable regarding the definition of the protected cooperative status and the treatment of its results. The most recent rulings focus on specifying the calculation of the salaried workforce and the application of indirect taxes, without altering the basic structure of the protection.

Turning points

  1. V2241-24

    Specifies that for the limit on salaried workers, part-time contracts must be calculated according to the contracted hours in relation to full-time hours.

  2. V2364-24

    Clarifies that the status of a protected cooperative does not exempt from the payment of the Stamp Duty (Impuesto sobre Actos Jurídicos Documentados) upon the creation of mortgages.

Analysis based on 12 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V2241-24 18 Oct 2024

Hiring two part-time employees does not forfeit protected cooperative status if their combined hours do not exceed a full working day

SG de Impuestos sobre las Personas Jurídicas
cooperativa de trabajo asociadocooperativa protegidatrabajador asalariadocontrato a tiempo parcialpermanencia efectiva Ley 20/1990 sobre Régimen Fiscal de las CooperativasLIS — Ley 27/2014 del Impuesto sobre Sociedades art. disposición final primera
Affects CompanyExpat · Non-residentIndividual
V0507-20 2 Mar 2020

Member liable for ITP in capital reduction of a protected cooperative

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducción de capitaloperaciones societariassujeto pasivocooperativa protegidaexención TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 19.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 23
Affects CompanyExpat · Non-residentIndividual
V0053-15 12 Jan 2015

Freedom of depreciation may apply to property renovation if it extends useful life

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizacióninmovilizado materialreducida dimensióncooperativa protegidaamortización acelerada TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 28TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 108
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