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A taxpayer has queried whether services provided to an associated labour cooperative are subject to VAT and how they are taxed for Income Tax purposes. The Directorate-General for Taxes (DGT) clarifies that these services are exempt from VAT and that the remuneration is classified as employment income.
Cuestión planteada Requisitos y circunstancias que determinan la sujeci´pon al Impuesto sobre le Valor Añadido de los servicios prestados por el consultante a la cooperativa. Tributación de los servicios prestados por el Impuesto sobre la Renta de las Personas Físicas, obligación de efectuar pago fraccionado por el Impuesto.
Los servicios prestados por los socios trabajadores a las cooperativas de trabajo asociado no están sujetos al IVA según el artículo 7.6 de la Ley 37/1992. En el IRPF, las retribuciones satisfechas al socio cooperativista se consideran rendimientos del trabajo, de acuerdo con la Ley de Régimen Fiscal de las Cooperativas. Por tanto, los socios trabajadores de estas cooperativas no están obligados a realizar pagos fraccionados del IRPF.
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