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Form 200. Corporate Income Tax Declaration 2018

2.6.1.10 Specially protected cooperative

The protected cooperatives listed below will mark this field, provided that they also meet the requirements demanded by "Law 20/1990, on the Fiscal Regime of Cooperatives" to enjoy the status of specially protected:

  • Associated work cooperatives.
  • Agricultural cooperatives.
  • Community land exploitation cooperatives.
  • Sea cooperatives.
  • Consumer and user cooperatives.

You can consult in section 11 of this Help the specialties of completing form 200 for these entities.