Rebates applicable to Cooperative Societies

The cooperative companies will enter in the box [00566] "Company Discounts Cooperatives (Act 20/1990)" on the page 14 of Form 200, the sum of the bonuses in the payment to which, if applicable, they are entitled, among the following bonuses regulated by Act 20/1990, of 19 December, on the Tax Regime of Cooperatives:

1. Discounts of article 34,2 of Act 20/1990

In this section, two types of bonuses are distinguished for particularly protected cooperatives:

In general, the bonus established in article 34,2 of Act 20/1990 shall be applied, under the following terms:
- Percentage of bonus: 50%.
- Entities to which it affects: Particularly protected cooperatives.
- Subsidised incomes: All incomes obtained by particularly protected cooperatives.
- Bonus base: Full payment defined in article 23 of Act 20/1990, after the negative payments of previous years that may be drawn down on it have been offset, i.e.:
  
  Box [00560] "Full prior payment"-Box [00561] "Compensation of fees for losses of cooperatives"
Special terms, the bonus established in article 14 of Act 19/1995, of 4 July, on the Modernisation of Agricultural Exploitations, shall be applied, in the following terms:
- Bonus percentage: 80%.
  
  Entities to which it affects: Particularly protected agricultural cooperatives that have the status of priority agricultural associative holdings.
- Subsidised incomes: All the income obtained by the previous entities.
- Bonus base: Full payment defined in article 23 of Act 20/1990, after the negative payments of previous years that may be drawn down on it have been offset, i.e.:
  
  Box [00560] "Full prior payment"-Box [00561] "Compensation of fees for losses of cooperatives"

2. Bonus of article 35,2 of Act 20/1990

This bonus will be applied in the following terms:

Bonus percentage: 50%.
Entities to which it affects: Second and subsequent cooperatives that do not incur in the circumstances indicated in article 13 of Act 20/1990 and that are exclusively associated with particularly protected cooperatives.
Subsidised incomes: All the income obtained by the previous entities.
Bonus base: Full payment defined in article 23 of Act 20/1990, after the negative payments of previous years that may be drawn down on it have been offset, i.e.:

Box [00560] "Full prior payment"-Box [00561] "Compensation of fees for losses of cooperatives"

3. Bonus of article 35,3 of Act 20/1990

This bonus will be applied in the following terms:

Bonus percentage: 50%.
Entities to which it affects: Second and subsequent cooperatives that do not incur in the circumstances indicated in article 13 of Act 20/1990 and that associate cooperatives with particularly protected.
Subsidised incomes: Exclusively the results from operations carried out with particularly protected cooperatives.
Bonus base: Part of the total payment defined in article 23 of Act 20/1990 corresponding to the results of operations carried out with particularly protected cooperatives, after the negative amounts of previous years that may be drawn down on it have been offset, i.e.:

Box [00560] "Full prior payment"-Box [00561] "Compensation of fees for losses of cooperatives" (in the part corresponding to operations carried out with specially protected cooperatives)

4. Bonus for the third additional provision of Act 20/1990

This bonus will be applied in the following terms:

Bonus percentage: 90%.
Entities to which it affects: Work cooperatives associated with tax protection that comprise at least 50% of disabled members and that prove that, at the time of the establishment of the cooperative, these members were unemployed.
Subsidised incomes: All the incomes obtained by the cooperative during the first 5 years of its social activity, as long as the percentage of members remains unchanged.
Bonus base: Full payment defined in article 23 of Act 20/1990, after the negative payments of previous years that may be drawn down on it have been offset, i.e.:

Box [00560] "Full prior payment"-Box [00561] "Compensation of fees for losses of cooperatives"