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Form 200. Corporate Income Tax Declaration 2019

11.2.1.5 Increases and decreases in assets

In this line, the variations in the value of the cooperative's assets that are revealed on the occasion of any alteration in their composition will be recorded in the field of the column corresponding to non-cooperative results, with their sign.

For these purposes, the following are not considered increases in assets:

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

  • Compensation for partners for social losses attributed to them.

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

Likewise, the fifth Additional Provision of Law 20/1990 establishes that increases in assets obtained as a result of the attribution of assets and rights of the Agricultural Chambers that have taken place after January 1, 1994 will not be considered as increases in assets.

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