Skip to content
V0259-21 ·16 February 2021 ·consulta-vinculante Medium impact
Tax

Exemption for foreign work cannot be claimed by cooperative worker members

The consultant asks whether members of a nautical cooperative can claim exemption from foreign work income. The DGT responds that this is not possible because the relationship between worker members and the cooperative is of a societarial nature, not a labour or statutory one.

In 5 key points

How it affects those involved

Worker members of cooperatives cannot benefit from foreign work income exemption due to their societarial rather than employment relationship.

Lifecycle

2021-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact