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V2241-24 ·18 October 2024 ·consulta-vinculante Medium impact
Tax

Hiring two part-time employees does not forfeit protected cooperative status if their combined hours do not exceed a full working day

A query was raised regarding whether an associative work cooperative with three members can hire two part-time employees without losing its special tax regime. The DGT ruled that, as their combined hours do not exceed one full working day, the requirement for effective membership is met.

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2024-10-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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