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The DGT confirms that members of a work association cooperative are subject to IRPF under the special cooperative regime, and that dependent labour services are exempt from VAT.
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 26/2014, y tributación en el IVA por los servicios prestados por los socios a la
En IRPF, se consideran rendimientos del trabajo las retribuciones satisfechas a los socios cooperativistas por los servicios prestados a la cooperativa, debido a la vigencia del artículo 28 de la Ley de Régimen Fiscal de Cooperativas, lo que impide aplicar el artículo 27.1 de la Ley del IRPF. Respecto al IVA, los servicios prestados por los socios a la cooperativa de trabajo asociado no están sujetos al impuesto siempre que se realicen en el ámbito de las relaciones de trabajo dependiente.
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