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Form 200. Corporate Income Tax Declaration 2018

7.1.5 Cooperative society bonuses (Law 20/1990)

In this field, the sum of the bonuses in the quota to which, if applicable, the reporting entity is entitled will be entered, among the bonuses regulated in Law 20/1990, of December 19, on the Fiscal Regime of Cooperatives.

The bonuses regulated in said Law are the following:

Article 34.2 of Law 20/1990.

Two types of bonuses must be distinguished:

  1. On a general basis.

    • Bonus percentage : 50 percent.

    • Entities affected by : Specially protected cooperatives.

    • Subsidized income : All income obtained by specially protected cooperatives.

    • Bonus basis : Full quota defined in article 23 of Law 20/1990, after the negative quotas from previous years that may be available have been offset. That is, key [00560] «Previous full fee» - key [00561] «Compensation of fees for cooperative losses».

  2. As a special feature, the bonus established in article 14 of Law 19/1995, of July 4, on the Modernization of Agricultural Farms.

    • Bonus percentage : 80 percent.

    • Entities affected by : Specially protected agricultural cooperatives that have the status of priority agricultural associative holdings.

    • Subsidized income : All income obtained by the previous entities.

    • Bonus basis : Full quota defined in article 23 of Law 20/1990, after the negative quotas from previous years that may be available have been offset. That is, key [00560] «Previous full fee» - key [00561] «Compensation of fees for cooperative losses».

Article 35.2 of Law 20/1990.

  • Bonus percentage : 50 percent.

  • Entities affected by : Second and subsequent degree cooperatives that do not fall into the circumstances indicated in article 13 of Law 20/1990 and that associate exclusively with specially protected cooperatives.

  • Subsidized income : All income obtained by the previous entities.

  • Bonus basis : Full quota defined in article 23 of Law 20/1990, after the negative quotas from previous years that may be available have been offset. That is, key [00560] «Previous full fee» - key [00561] «Compensation of fees for cooperative losses».

Article 35.3 of Law 20/1990.

  • Bonus percentage : 50 percent.

  • Entities affected by : Second and subsequent degree cooperatives that do not fall into the circumstances indicated in article 13 of Law 20/1990 and that associate protected and specially protected cooperatives.

  • Subsidized income : Exclusively the results from operations carried out with specially protected cooperatives.

  • Bonus basis : Part of the full quota defined in article 23 of Law 20/1990 that corresponds to the results from the operations carried out with specially protected cooperatives, after the negative quotas from previous years that may be available have been offset. . That is, key [00560] «Previous full fee» - key [00561] «Compensation of fees for cooperative losses».

Third Additional Provision of Law 20/1990.

  • Bonus percentage : 90 percent.

  • Entities affected by : Fiscally protected associated work cooperatives that make up at least 50% of members with disabilities and that certify that, at the time of establishing the cooperative, said members are unemployed.

  • Subsidized income : All income obtained by the cooperative during the first 5 years of its social activity, as long as the aforementioned percentage of members is maintained.

  • Bonus basis : Full quota defined in article 23 of Law 20/1990, after the negative quotas from previous years that may be available have been offset. That is, key [00560] «Previous full fee» - key [00561] «Compensation of fees for cooperative losses».