Back to index
V0176-18 29 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Invoiced income treated as business income if labour inspection classifies professional as self-employed

A professional invoiced services through an associated labour cooperative; however, the labour inspection did not recognise their status as a working member and instead registered them as self-employed. The Tax Agency has ruled that, given this classification, the income must be taxed as income from economic activities rather than as employment income.

The question raised

Taxation in the Personal Income Tax (IRPF) of the invoiced amount.

The DGT's ruling

Although advances in associated labor cooperatives are usually considered income from employment, the classification by the labor inspectorate prevails. If the inspectorate establishes registration in the Special Regime for Self-Employed Workers, income from the provision of services must be classified as income from economic activities pursuant to Article 27.1 of Law 35/2006.

Book your free first meeting