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V0746-19 2 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Grants for joining a worker-owned cooperative as a worker-member are treated as employment income

A taxpayer received a grant from their Autonomous Community for joining a worker-owned cooperative as a worker-member. The DGT has ruled that this amount must be taxed as employment income.

The question raised

Classification of said subsidy in Personal Income Tax.

The DGT's ruling

The subsidy received must be classified as employment income for Personal Income Tax purposes. This is because the aid derives indirectly from the personal work performed by the applicant in the company to which they have joined, pursuant to Article 17 of Law 35/2006.

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