Process for the preparation of glycerophospholipids

A process for the preparation of single deacylated phospholipids with high purity degree of formula (I) ##STR4## wherein R is a residue of formula (II), (III) or (IV) ##STR5## and X is OH when R is (II) or (IV) or X is O when R is (III), characterized in that acylated derivatives of formula (V) of natural or synthetic origin, ##STR6## wherein X and R are as above defined and R.sup.1 and R.sup.2, which can be the same or different from each other are C.sub.13 -C.sub.25 alkyl, or C.sub.13 -C.sub.25 mono or polyunsaturated alkenyl, are subjected to deacylation reaction by means of alcoholysis and fractionation in a single step in a reactor containing a basic ion-exchange resin wherein said basic ion-exchange resin is conditioned in the basic form in the presence of the alcohol used for the alcoholysis.