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V0048-18 15 January 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Services provided by members to worker cooperatives are not subject to VAT

A member of a worker cooperative has requested clarification on whether the services they perform for a cooperative project are subject to VAT. The Directorate General for Taxes (DGT) has ruled that these services are not subject to the tax.

The question raised

Liability for Value Added Tax and invoicing of the services to be performed by the member to the cooperative.

The DGT's ruling

The services provided to associated labor cooperatives by their members are not subject to Value Added Tax, pursuant to Article 7.6 of Law 37/1992. This exclusion from taxation applies to the services that the working members provide to said cooperatives.

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