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A member of a cooperative of associated work seeks clarification on the IRPF withholding applicable to their receipts. The DGT states that, under the special cooperative regime, such income is considered earnings from work and must follow the general IRPF withholding procedure.
Cuestión planteada Tipo de retención en nómina que debe realizarse.
Los anticipos laborales de los socios de cooperativas de trabajo asociado, siempre que no superen las retribuciones normales del sector, se consideran rendimientos del trabajo. Por tanto, el tipo de retención se determina mediante el procedimiento general de los artículos 80 y siguientes del RIRPF. El cálculo debe seguir los pasos de determinación de la base, el mínimo personal y familiar, la cuota y el tipo de retención según el artículo 82 del Reglamento.
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