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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

Through investment in agricultural and housing cooperative societies

Regulations: Art. 612-12 Legislative Decree 1/2024, of March 12, approving Book Six of the Tax Code of Catalonia, which integrates the consolidated text of the legal provisions in force in Catalonia regarding ceded taxes

Amount and maximum limit of the deduction

  • He 20 percent of capital contributions, both mandatory and voluntary, invested and effectively disbursed in agricultural or housing cooperative societies, existing or newly created.

  • A maximum limit of 3,000 euros per year per taxpayer.

Requirements for applying the deduction

  • On behalf of taxpayer:

    1. Be partner of any type provided for in Law 12/2015, of July 9, on cooperatives, excluding the temporary partner.

    2. He total vote of the member It cannot, under any circumstances, exceed 25% of the total social votes.

  • The The cooperative must be duly registered in the Register of Cooperatives of the Generalitat of Catalonia such as an agricultural cooperative or a housing cooperative and comply with the provisions of Law 12/2015, of July 9, on cooperatives.

    The deduction does not apply to contributions made to housing cooperatives for tourist or short-term use.

  • The application is conditional upon the availability of the certification issued by the cooperative that proves compliance with the above requirements.

  • Contributions must be maintained for a minimum period of 5 years counting from the date of the contribution, a period in which the first 2 requirements must also be met.

Loss of the right to deductions made

Failure to comply with the above requirements within the five-year period will result in the loss of the tax benefit; In this case, the taxpayer will have to include in the tax return for the year in which the non-compliance occurred the part of the tax that has not been paid as a result of the deduction made, plus the corresponding late payment interest.

The tax benefit is not lost if the taxpayer leaves the cooperative and reinvests the contribution in another cooperative that meets the requirements set out in this article. Nor does it occur if, according to the cooperative's statutes, the taxpayer transfers the contribution to the share capital.

Outstanding balances to be applied

If the taxpayer does not have sufficient regional tax liability to apply the full amount of the deduction generated in each period, The amount not deducted may be offset in future tax years.

The deduction for investment in agricultural and housing cooperative societies should be applied once practiced the regional part of the state deductions and the rest of the regional deductions for the year.

Note: Once the information necessary for its calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information to the regional deduction of Catalonia for investment in agricultural and housing cooperative societies" of Annex B.14 of the declaration.