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A query was raised regarding whether members of an associated labour cooperative must register for the Economic Activities Tax (IAE) as self-employed. The Directorate General for Taxes (DGT) ruled that it depends on who orders the activity on their own account: if the cooperative does so, it is the taxable person; if the member does so individually, they are the taxable person but would be exempt.
Cuestión planteada Se desea saber si los socios cooperativistas, como trabajadores autónomos, están obligados a darse de alta en las correspondientes rúbricas de las Tarifas del Impuesto sobre Actividades Económicas.
Si la cooperativa ordena la actividad por cuenta propia, el sujeto pasivo es la cooperativa y no los socios individualmente. Si el socio ejerce la actividad por cuenta propia, será el sujeto pasivo pero le será aplicable la exención para personas físicas. En caso de que la cooperativa sea el sujeto pasivo y no tenga exenciones, debe usar el modelo 840; si tiene exenciones, el modelo 036. Los socios que sean sujetos pasivos deben usar el modelo 036 o el 037 si cumplen los requisitos.
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