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V0666-21 ·22 March 2021 ·consulta-vinculante Medium impact
Tax

Cooperative members are not liable for Economic Activities Tax if the activity is ordered by the cooperative on its own account

A query was raised regarding whether members of an associated labour cooperative must register for the Economic Activities Tax (IAE) as self-employed. The Directorate General for Taxes (DGT) ruled that it depends on who orders the activity on their own account: if the cooperative does so, it is the taxable person; if the member does so individually, they are the taxable person but would be exempt.

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2021-03-22PublishedPublished 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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