Box 00080 Unions, federations and confederations of cooperatives

This box will be marked by the unions, federations and confederations of cooperatives that, in accordance with the provisions of article 79 of Law 27/1999 , of July 16, on Cooperatives, are formed by cooperatives of any type and class that constitute companies, groups, consortia and unions among themselves, or with other natural or legal persons, public or private, formalizing agreements or agreements, for the best compliance with its corporate purpose and to defend its interests.

As established in article 36.b) of Law 20/1990, these types of entities will apply the special tax regime of partially exempt entities regulated in Chapter XIV of Title VII of the LIS .

To know the particularities of partially exempt entities, see the section « Who is required to file the Corporate Tax return? » from Chapter 1 of this Practical Manual.

The development of the tax regime for cooperatives is found in Chapter 11 of this Practical Manual.