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V0627-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

Societies' advance payments deemed earnings from work

A member of a cooperative of associated work seeks clarification on the IRPF withholding applicable to their receipts. The DGT states that, under the special cooperative regime, such income is considered earnings from work and must follow the general IRPF withholding procedure.

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2024-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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