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Cooperative Society: DGT doctrinal evolution

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

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How the DGT's position has evolved

Stable position Medium confidence 29 rulings · 2014–2026

Current position

Specially protected cooperative societies are taxed at a rate of 20 percent on cooperative profits, while extra-cooperative profits are taxed at the general rate. This treatment applies regardless of whether the tax base is positive or negative. In transactions with retailers, both VAT (Value Added Tax) and the equivalence surcharge must be applied, even if the goods are delivered as gifts or samples.

The DGT's position does not show a doctrinal evolution regarding a single concept, but rather addresses diverse matters such as VAT on contributions, the treatment of cooperative returns, demergers, and the taxation of profits. There is no trajectory of change in a central criterion, but rather a dispersion of solutions for different technical scenarios.

Analysis based on 28 of 29 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0907-26 24 Apr 2026

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

SG de Impuestos sobre las Personas Jurídicas
sociedad cooperativaresultado cooperativoresultado extracooperativocooperativa especialmente protegidatipo de gravamen 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
V2265-24 23 Oct 2024

Reduction coefficients may apply to the transfer of shares acquired before 1994

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialampliación de capital liberadavalor de adquisicióncoeficientes reductoressociedad cooperativa LIRPF — Ley 35/2006 del IRPF art. 33LIRPF — Ley 35/2006 del IRPF art. 35
Affects CompanyExpat · Non-residentIndividual
V3036-17 22 Nov 2017

Cooperative costs and expenses attributable to property acquisition are deductible

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por inversión en vivienda habitualadquisición de viviendasociedad cooperativagastos imputablesjustificación documental LIRPF — Ley 35/2006 del IRPF art. 68.1LIRPF — Ley 35/2006 del IRPF art. 70
Affects CompanyExpat · Non-residentIndividual

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