11.2.2.3 Income corresponding to reductions by agreement with unrelated creditors of cooperatives (at the quota level) (DT 8th Law 20/1990)

The eighth transitional provision of Law 20/1990 of December 19, on the Tax Regime of Cooperatives establishes that the limitation on the compensation of negative contributions will not be applicable to the amount of income corresponding to reductions and waits resulting from an agreement. with creditors not related to the taxpayer.

Therefore, cooperative societies must enter in code [00593] the amount resulting from applying to the income corresponding to write-offs for agreements with creditors not related to the taxpayer, the type of tax to which said cooperative societies pay taxes.