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The DGT confirms that income from members of work cooperatives under the self-employed regime remains classified as earnings from labour due to the special cooperative rules.
Cuestión planteada Aplicación del artículo 27.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas, respecto de los rendimientos que por su trabajo obtienen los trabajadores de Cooperativas de Trabajo Asociado, cuando están adscritos al Régimen Especial de Trabajadores Autónomos.
Se mantiene la vigencia del artículo 28.1 de la Ley 20/1990 de Régimen Fiscal de las Cooperativas, que establece que los anticipos laborales de socios de cooperativas de trabajo asociado se consideran rendimientos del trabajo. Esta norma especial prevalece sobre la modificación del artículo 27.1 de la Ley del IRPF introducida por la Ley 26/2014. Por tanto, las retribuciones por servicios prestados a la cooperativa son rendimientos del trabajo, independientemente del régimen de afiliación a la Seguridad Social del socio.
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