Doctrine by topic · DGT Observatory

Associated Labor Cooperative: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 29 rulings · 2014–2026

Current position

The remuneration of members of associated labor cooperatives is considered income from employment, allowing for the deduction of RETA (Self-Employed Regime) contributions. To maintain the status of being specially protected, the limit on salaried workers must be respected, computing part-time contracts according to their contracted working hours. The income from the activity carried out by members is considered cooperative results, while that of non-member persons is considered extra-cooperative results.

The DGT's position remains constant regarding the classification of members' remuneration as income from employment and the exemption from IVA (VAT) under dependency relationships. Clarifications have been provided regarding the calculation of working hours for the limit on salaried workers and the distinction between cooperative and extra-cooperative results.

Turning points

  1. V2241-24

    Establishes that for the limit on salaried workers, part-time contracts must be computed based on the contracted working hours relative to a full-time working day.

  2. V5205-26

    Distinguishes that the income from the activity carried out with members constitutes cooperative results, as opposed to that of non-member persons, which constitutes extra-cooperative results.

Analysis based on 29 of 29 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0219-26 4 Feb 2026

Cooperatives can claim employment creation deduction for disabled workers

SG de Impuestos sobre las Personas Jurídicas
sociedades cooperativasdeducción por creación de empleotrabajadores con discapacidadcooperativa de trabajo asociadopromedio de plantilla Ley 20/1990LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 38
Affects CompanyExpat · Non-residentIndividual
V2019-25 29 Oct 2025

Loss of tax-protected cooperative status if transactions with non-members exceed 50%

SG de Impuestos sobre las Personas Jurídicas
cooperativa de trabajo asociadocooperativa fiscalmente protegidaoperaciones con tercerosrégimen fiscal de cooperativasbeneficios tributarios LIS — Ley 27/2014 del Impuesto sobre Sociedades art. Disposición Final primeraLRFC Ley 20/1990
Affects CompanyExpat · Non-residentIndividual
V2241-24 18 Oct 2024

Hiring two part-time employees does not forfeit protected cooperative status if their combined hours do not exceed a full working day

SG de Impuestos sobre las Personas Jurídicas
cooperativa de trabajo asociadocooperativa protegidatrabajador asalariadocontrato a tiempo parcialpermanencia efectiva Ley 20/1990 sobre Régimen Fiscal de las CooperativasLIS — Ley 27/2014 del Impuesto sobre Sociedades art. disposición final primera
Affects CompanyExpat · Non-residentIndividual
V0627-24 11 Apr 2024

Societies' advance payments deemed earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajocooperativa de trabajo asociadoretenciónanticipos laboralesbase de retención LIRPF — Ley 35/2006 del IRPF art. 27.1Ley 20/1990 (Régimen Fiscal de las Cooperativas)
Affects CompanyExpat · Non-residentIndividual
V2636-22 27 Dec 2022

Income of worker-members in associated labour cooperatives is taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
socios trabajadorescooperativa de trabajo asociadorendimientos del trabajoanticipos laboralescapital mobiliario Ley 20/1990 de Régimen Fiscal de las CooperativasLIRPF — Ley 35/2006 del IRPF art. disposición derogatoria primera 2.2º
Affects CompanyExpat · Non-residentIndividual
V0259-21 16 Feb 2021

Exemption for foreign work cannot be claimed by cooperative worker members

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajos en el extranjerosocio trabajadorcooperativa de trabajo asociadorendimientos del trabajorelación societaria LIRPF — Ley 35/2006 del IRPF art. 7.pLIRPF — Ley 35/2006 del IRPF art. 17.1
Affects CompanyExpat · Non-residentIndividual
V2841-15 1 Oct 2015

Associate cooperative members' income considered as earnings from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajocooperativa de trabajo asociadoanticipos laboralesactividades económicassocios cooperativistas LIRPF — Ley 35/2006 del IRPF art. 27.1Ley 20/1990 de Régimen Fiscal de las Cooperativas
Affects CompanyExpat · Non-residentIndividual

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