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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.
Question posed: Application of Article 27.1 of the Personal Income Tax Law regarding the income obtained through work by members of Associated Labor Cooperatives when they are registered under the Special Regime for Self-Employed Workers.
The validity of Article 28.1 of Law 20/1990 on the Tax Regime of Cooperatives is maintained. This implies that labor advances paid to members of associated labor cooperatives are considered income from employment, regardless of their Social Security affiliation regime. Therefore, the criterion of economic activities under Article 27.1 of the Personal Income Tax Law does not apply to these cases.
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