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A worker cooperative engaged in street vending has requested clarification regarding the taxable person for operations carried out by its self-employed members. The Directorate General for Taxes (DGT) has ruled that services provided by members to the cooperative are not subject to VAT, provided they occur within the scope of dependent employment relationships.
Cuestión planteada Determinación del sujeto pasivo en dichas operaciones.
Los servicios prestados a las cooperativas de trabajo asociado por sus socios no están sujetos al IVA según el artículo 7.6 de la Ley 37/1992. No obstante, esta exención de sujeción solo se aplica si los servicios se prestan en el ámbito de relaciones de trabajo dependiente. El resto de las relaciones internas entre la cooperativa y sus socios permanecen sujetas al impuesto.
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