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

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