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:
-
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».
-
-
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».