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V2467-16 ·7 June 2016 ·consulta-vinculante Medium impact
FISCAL

Members of work association cooperatives tax work income in IRPF; labour services exempt from VAT

The DGT confirms that members of a work association cooperative are subject to IRPF under the special cooperative regime, and that dependent labour services are exempt from VAT.

In 6 key points

How it affects those involved

Members of work association cooperatives are taxed on work income under the specific cooperative IRPF regime, and labour services are not subject to VAT.

Lifecycle

2016-06-07PublishedPublished 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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