Skip to main content
Form 200. Corporate Income Tax Declaration 2019

11.2.1.5 Capital increases and decreases

In this line, the variations in the value of the cooperative's assets that are revealed due to any alteration in its composition will be entered in the field of the column corresponding to extra-cooperative results, with its sign.

For these purposes, capital increases are not considered:

  • The obligatory or voluntary contributions of the partners and associates to the social capital, the entry fees and the deductions in the mandatory contributions made by the partners, in the event of their withdrawal from the cooperative, destined to the Mandatory Reserve Fund.

  • Compensation by partners for social losses that have been attributed to them.

  • The results of the regularization of the elements of the asset when so provided by the special Law that authorizes it.

Likewise, the fifth Additional Provision of Law 20/1990 establishes that those obtained as a consequence of the patrimonial attribution of assets and rights of the Agrarian Chambers that have taken place after January 1, 1994 will not be considered asset increases either.

Finally, article 22.3 of Law 20/1990 establishes that reductions in share capital due to the withdrawal of partners will not be considered a decrease in assets.