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V0048-18 ·15 January 2018 ·consulta-vinculante Medium impact
Tax

Services provided by members to worker cooperatives are not subject to VAT

A member of a worker cooperative has requested clarification on whether the services they perform for a cooperative project are subject to VAT. The Directorate General for Taxes (DGT) has ruled that these services are not subject to the tax.

In 5 key points

Lifecycle

2018-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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