Rebates applicable to Cooperative Societies

Cooperative societies will enter in box [00566] "Bonuses for Cooperative Societies (Law 20/1990)" on page 14 of form 200, the sum of the bonuses in the quota to which , if applicable, are entitled to one of the following bonuses regulated in Law 20/1990, of December 19, on the Tax Regime of Cooperatives:

1. Bonuses of article 34.2 of Law 20/1990

In this section, two types of bonuses applicable to specially protected cooperatives are distinguished:

With a general nature, the bonus established in article 34.2 of Law 20/1990, will be applied in the following terms:
- Bonus percentage : 50 percent.
- Entities affected: Specially protected cooperatives.
- Subsidized income: All income obtained by specially protected cooperatives.
- Bonus basis: Full quota defined in article 23 of Law 20/1990, after the negative quotas from previous years that may be available have been offset. That is, box [00560] «Previous full fee» - box [00561] «Compensation of fees for cooperative losses».
With special character, the bonus established in article 14 of Law 19/1995, of July 4, on the Modernization of Farms, will be applied Agrarian, in the following terms:
- Bonus percentage: 80 percent.
  
  Entities affected: Specially protected agricultural cooperatives that have the status of priority agricultural associative holdings.
- Subsidized income: All income obtained by the previous entities.
- Bonus basis: Full quota defined in article 23 of Law 20/1990, after the negative quotas from previous years that may be available have been offset. That is, box [00560] «Previous full fee» - box [00561] «Compensation of fees for cooperative losses».

2. Bonus of article 35.2 of Law 20/1990

This bonus will be applied in the following terms:

Bonus percentage: 50 percent.
Entities affected: Second and subsequent degree cooperatives that do not fall into the circumstances indicated in article 13 of Law 20/1990 and that associate exclusively with specially protected cooperatives.
Subsidized income: All income obtained by the previous entities.
Bonus basis: Full quota defined in article 23 of Law 20/1990, after the negative quotas from previous years that may be available have been offset. That is, box [00560] «Previous full fee» - box [00561] «Compensation of fees for cooperative losses».

3. Bonus of article 35.3 of Law 20/1990

This bonus will be applied in the following terms:

Bonus percentage: 50 percent.
Entities affected: Second and subsequent degree cooperatives that do not fall into the circumstances indicated in article 13 of Law 20/1990 and that associate protected and specially protected cooperatives.
Subsidized income: Exclusively the results from operations carried out with specially protected cooperatives.
Bonus basis: Part of the full quota defined in article 23 of Law 20/1990 that corresponds to the results from the operations carried out with specially protected cooperatives, after the negative quotas from previous years that may be available have been offset. . That is, box [00560] «Previous full quota» (in the part that corresponds to operations carried out with fiscally protected cooperatives) - box [00561] «Compensation of quotas for losses of cooperatives» (in the part that corresponds to operations carried out with specially protected cooperatives).

4. Bonus of the third Additional Provision of Law 20/1990

This bonus will be applied in the following terms:

Bonus percentage: 90 percent.
Entities affected: Fiscally protected associated work cooperatives that make up at least 50 percent of disabled members and that certify that, at the time the cooperative was established, said members were unemployed.
Subsidized income: All income obtained by the cooperative during the first 5 years of its social activity, as long as the aforementioned percentage of members is maintained.
Bonus basis: Full quota defined in article 23 of Law 20/1990, after the negative quotas from previous years that may be available have been offset. That is, box [00560] «Previous full fee» - box [00561] «Compensation of fees for cooperative losses».