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V0746-19 ·2 April 2019 ·consulta-vinculante Medium impact
Tax

Grants for joining a worker-owned cooperative as a worker-member are treated as employment income

A taxpayer received a grant from their Autonomous Community for joining a worker-owned cooperative as a worker-member. The DGT has ruled that this amount must be taxed as employment income.

In 5 key points

Lifecycle

2019-04-02PublishedPublished 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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