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A self-employed partner in a work cooperative asks whether their income is considered income from labour or from economic activities. The DGT responds that, under the special cooperative regime, such earnings are classified as income from labour.
Cuestión planteada Si se deben considerar las retribuciones percibidas por el único socio trabajador como rendimientos del trabajo o de actividades económicas.
El artículo 28.1 de la Ley de Régimen Fiscal de las Cooperativas sigue vigente en lo relativo al IRPF. Esta norma especial establece que en el caso de socios de cooperativas de trabajo asociado se deben distinguir los rendimientos del trabajo de los del capital mobiliario. Por tanto, las retribuciones satisfechas al socio por los servicios prestados se consideran rendimientos del trabajo, con independencia de su régimen de afiliación a la Seguridad Social.
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