Skip to main content
Practical Handbook for Companies 2021

Chapter 11.Tax system for cooperatives

Cooperative societies that apply the tax regime regulated in Law 20/1990, of 19 December, on the Tax Regime for Cooperatives, must take into account not only the general aspects of the Corporate Income Tax regulations (set out in Chapter 5 and in Chapter 6 of this Manual relating to the liquidation of the Tax), but also the special rules laid down in the aforementioned Law 20/1990.

A tener en cuenta:

The rules in Chapter IV of Title II ("Special rules applicable to corporation tax") and Title III ("On the members and associates of cooperatives") of Law 20/1990 of 19 December 1990 are applicable to all cooperatives duly constituted and registered in the Register of Cooperatives, even should they incur in any of the circumstances stripping them of their status as tax protected cooperatives.