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V2636-22 ·27 December 2022 ·consulta-vinculante Medium impact
Tax

Income of worker-members in associated labour cooperatives is taxed as employment income

A query was raised regarding whether income received directly from buyers for sales made on behalf of an associated labour cooperative should be taxed as employment income for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) refers to previous rulings establishing that such remuneration is classified as employment income.

In 5 key points

How it affects those involved

This confirms the tax treatment for worker-members of associated labour cooperatives, ensuring that income derived from their activities is consistently taxed as employment income rather than other forms of income.

Lifecycle

2022-12-27PublishedPublished 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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