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Practical Handbook for Companies 2021

Box 00080 Unions, federations and confederations of cooperatives

Check this box unions, federations and confederations of co-operatives which, in accordance with the provisions of Article 79 of Law 27/1999, of 16 July 1999, on Co-operatives, are formed by co-operatives of any type and class which form companies, groupings, consortiums and unions among themselves, or with other natural or legal persons, public or private, formalising agreements or arrangements, for the better fulfilment of their corporate purpose and for the defence of their interests.

According to the provisions of Article 36.b) of Law 20/1990, these types of entities shall apply the special tax regime of partially exempt entities regulated in Chapter XIV of Title VII of the LIS.

The development of the tax regime for cooperatives can be found at Chapter 11 of this Practical Handbook.