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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 services provided within dependent employment relationships are not subject to 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 26/2015, y tributación en el IVA por los servicios prestados por los socios a la cooperativa.
En IRPF, se consideran rendimientos del trabajo las retribuciones de los socios de cooperativas de trabajo asociado, según el artículo 28.1 de la Ley de Régimen Fiscal de las Cooperativas, lo que impide aplicar la consideración de actividad económica del 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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