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Form 200. Corporate Income Tax Declaration 2018

2.6.1.10 Specially protected cooperative

This field will be marked by the protected cooperatives listed below, provided that they also meet the requirements of "Law 20/1990, on the Tax Regime of Cooperatives" to enjoy the status of specially protected:

  • Worker cooperatives.
  • Agricultural cooperatives.
  • Community land exploitation cooperatives.
  • Sea cooperatives.
  • Consumer and user cooperatives.

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