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V0123-16 ·18 January 2016 ·consulta-vinculante Medium impact
FISCAL

Socios of work cooperatives: advances taxed as earnings from labour

The DGT confirms that income from members of work cooperatives under the self-employed regime remains classified as earnings from labour due to the special cooperative rules.

In 6 key points

How it affects those involved

The classification of advance payments from work cooperatives members as earnings from labour is maintained under the special cooperative regime.

Lifecycle

2016-01-18PublishedPublished 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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