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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.
Question posed: Whether the remunerations received by the sole working member should be considered income from employment or income from economic activities.
Article 28.1 of the Law on the Tax Regime of Cooperatives remains in force for Personal Income Tax. This special rule establishes that in the case of members of associated labor cooperatives, income from employment must be distinguished from income from movable capital. Therefore, remunerations paid to the member for services rendered are considered income from employment, regardless of their social security affiliation status.
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