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Practical Handbook for Companies 2021

Specific expenses

a) Cooperative outcomes

In the box [C2] you will find the specific expenses necessary to obtain this type of income as set out in article 18 of Law 20/1990, among which the following should be highlighted:

  • The amount of deliveries of goods, services or supplies made by the members, the work services of the members and the income from assets whose enjoyment has been transferred by the members to the co-operative, estimated at their market value in accordance with the provisions of article 15 of Law 20/1990, even if they appear in the accounts at a lower value.

    As an exception to the calculation at normal market value, , Article 15.3 of Law 20/1990 establishes that in the case of consumer and user cooperatives, housing cooperatives, agricultural cooperatives or cooperatives which, in accordance with their articles of association, provide services or supplies to their members, they shall be calculated at the price at which they were actually provided, provided that this is not less than the cost of such operations, including the corresponding part of the organisation's overheads.Otherwise, the latter shall apply.

  • The interest accrued by the partners and associates for their mandatory or voluntary contributions to the share capital.

b) Extra-cooperative results

In the box [E2] the specific expenses necessary to obtain this type of income and attributable to this type of results shall be shown.