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V1544-15 ·22 May 2015 ·consulta-vinculante Medium impact
Tax

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 is considered earnings from labour due to the special cooperative rules.

In 6 key points

How it affects those involved

Income from members of work cooperatives under the self-employed regime is classified as earnings from labour under the special cooperative rules.

Lifecycle

2015-05-22PublishedPublished 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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