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V2674-15 ·16 September 2015 ·consulta-vinculante Medium impact
FISCAL

Members of work association cooperatives tax work income under IRPF; services not VAT liable under certain conditions

The DGT confirms that members of a work association cooperative are subject to IRPF under the special cooperative regime, and that services provided within dependent employment relationships are not subject to VAT.

In 6 key points

How it affects those involved

The ruling clarifies that cooperative members are not considered engaged in economic activities for IRPF purposes, and services rendered in employment relationships are exempt from VAT.

Lifecycle

2015-09-16PublishedPublished 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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