4.2.79 Code 00400 cooperatives: mandatory reserve fund (Law 20/1990)

In the case of cooperative societies, the completion form will automatically enter in this field 50% of the mandatory allocation to the Mandatory Reserve Fund, which, according to the provisions of article 16.5 of Law 20/1990, on the Fiscal Regime of the Cooperatives correspond. In this sense, the article establishes that the tax base corresponding to one or another type of results will be reduced by 50 percent of the part thereof that is obligatorily allocated to the Mandatory Reserve Fund. The content of this key must be obtained as the sum of the keys [C9] and [E9] that appear on page 22 of model 200.