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The DGT confirms that income from members of work cooperatives under the self-employed regime is considered earnings from labour due to the special cooperative rules.
Cuestión planteada Aplicación del artículo 27.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas, respecto de los rendimientos que por su trabajo obtienen los trabajadores de Cooperativas de Trabajo Asociado, cuando están adscritos al Régimen Especial de Trabajadores Autónomos.
Se mantiene la vigencia del artículo 28.1 de la Ley 20/1990 de Régimen Fiscal de las Cooperativas. Esto implica que 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. Por tanto, no se aplica el tercer párrafo del artículo 27.1 de la Ley del IRPF para estos casos.
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