Estaría sujeto ya que las cooperativas de viviendas son sujetos pasivos del Impuesto y, en todo caso, tendrán la consideración de empresarios o profesionales por tratarse de una prestación de servicios que supone la explotación de un bien corporal con el fin de obtener ingresos continuados en el tiempo.
I had a really urgent problem in the middle of the summer that I needed to get fixed. I tried contacting a bunch of agencies but they were either unavailable, slow, had terrible service or were crazy expensive (one company quoted me 1000€!). Josep replied to me within 10 minutes and managed to submit my forms on the deadline and all for a great price. He saved my life - 100% recommend!