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The DGT confirms that members of a work cooperative continue to apply the special regime of the Cooperative Fiscal Regime, and not the new rule on economic activity income.
Cuestión planteada Si resulta de aplicación a los socios de la cooperativa el párrafo tercero del apartado primero del artículo 27 de la Ley del Impuesto, introducido por la Ley 26/2015.
Se aplica el artículo 28.1 de la Ley 20/1990 de Régimen Fiscal de las Cooperativas, que obliga a distinguir los rendimientos del trabajo personal de los de capital mobiliario. Por tanto, los anticipos laborales de los socios de cooperativas de trabajo asociado se consideran rendimientos del trabajo, independientemente de su régimen de afiliación a la Seguridad Social. Esto implica la inaplicación del párrafo tercero del apartado primero del artículo 27 de la Ley del IRPF para estos casos.
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