Box 00080 Unions, federations and confederations of cooperatives

This box will be checked by 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 form companies, groups, consortia and unions among themselves, or with other physical or legal persons, public or private, formalizing conventions or agreements, for the best fulfillment of their corporate purpose and for the defense of their interests.

As established in article 36.b) of Law 20/1990 this type of entities will apply the special tax regime partially exempt entities regulated in Chapter of Title of the

To find out the specifics of partially exempt entities, see the section " Who is required to file a corporate income 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.