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The DGT determines that the special rules of the Cooperative Tax Regime apply, classifying members' income as earnings from work.
Question posed: Classification for Personal Income Tax purposes of the income received by the members of the cooperative.
Labor advances paid to members of associated labor cooperatives are considered employment income, provided they do not exceed the normal remuneration in the area for the corresponding sector of activity. This special rule of Law 20/1990 prevails over Article 27.1 of the Personal Income Tax Law, regardless of the members' Social Security affiliation regime.
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