期刊名称：Boletín de la Asociación Internacional de Derecho Cooperativo
印刷版ISSN：1134-993X
出版年度：2017
卷号：50
页码：209-230
出版社：University of Deusto
摘要：From a tax point of view, becoming a member of a co-operativehas no consequences except the creation of a contractual link between the cooperativeand its member to explain the payments that will be made betweenthem. On the other hand, the cease to be a member is indeed regulated bytax law. We must study the tax consequences that arise when a member, whois an individual, leaves a co-operative. The leaving of the individual membermeans that equity will be transferred from the co-operative to the member asreturn of the contributions that the member made in its day. This return is subjectto the Income Tax of Individuals. Secondly, the return received when themember leaves the co-operative might be subject to the Tax on Equity Transfersand Documented Legal Acts, in the Corporate Transactions modality, forthe contributions returned to the member leaving the co-operative.
关键词：member leaving; capital contributions return; co-operative;taxation
