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Practical Manual of Companies 2021.

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:

  1. 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»
  2. With special character, the bonus established in article 14 of Law 19/1995, of July 4, on the Modernization of Agricultural Holdings, will be applied, 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 to say:

    Box [00560] "Previous full fee" - Box [00561] "Compensation of fees for cooperative losses" (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»