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A query was raised regarding whether income received directly from buyers for sales made on behalf of an associated labour cooperative should be taxed as employment income for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) refers to previous rulings establishing that such remuneration is classified as employment income.
Cuestión planteada Tributación en el IRPF de los rendimientos obtenidos por los socios trabajadores de la cooperativa por las ventas realizadas por cuenta de la cooperativa cuando perciban ingresos directamente de los compradores.
Los rendimientos derivados de los trabajos realizados por los socios trabajadores de una cooperativa de trabajo asociado, en su condición de socios y no de forma independiente, tienen la naturaleza de rendimientos del trabajo. Esta consideración se basa en el artículo 28.1 de la Ley 20/1990, que distingue los rendimientos del trabajo personal de los de capital mobiliario.
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