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Form 100. Personal Income Tax Return 2025

10.9.12. Through investment in agricultural and housing cooperative societies

Amount

He 20 % of the capital contributions, both mandatory and voluntary, invested and effectively paid in newly created or existing agricultural or housing cooperative societies with the limit of 3,000 euros per taxpayer.

Requirements and conditions

  1. The taxpayer must:

    • Being a member of any type provided for in Law 12/2015, of July 9, on cooperatives, excluding temporary members.

    • The total number of votes of a member cannot, under any circumstances, exceed 25%. % of the total social votes.

  2. The cooperative must be duly registered in the Register of cooperatives of the Generalitat of Catalonia as an agricultural cooperative or housing cooperative and comply with the requirements of Law 12/2015, of July 9, on cooperatives.

    This deduction does not apply if the contribution is made to a housing cooperative for tourist or short-term use.

  3. To apply for the deduction, it is necessary to have the certification issued by the cooperative that proves that the requirements set out in the previous sections are met.

  4. Contributions must be maintained for a minimum period of five years, starting from the date of the contribution, during which time the requirements of paragraphs 1 and 2 must also be met.

  5. Failure to comply with the requirements and conditions of all the above sections within the five-year period will result in the loss of the tax benefit; In this case, the taxpayer will have to include in the tax return for the year in which the non-compliance occurred the part of the tax that has not been paid as a result of the deduction made, plus the corresponding late payment interest.

    The tax benefit is not lost if the taxpayer leaves the cooperative and reinvests the contribution in another cooperative that meets the requirements set out in this article. Nor does it occur if, according to the cooperative's statutes, the taxpayer transfers the contribution to the share capital.

  6. In case of insufficient quota, the deduction may be applied in future years.

Completion

For each entity, the amount invested and the entity's tax identification number (NIF) will be stated.

The data will be transferred by the program to Annex B.14 of the declaration.