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Practical Handbook for Companies 2021

Tax system for cooperatives:Mandatory reserve fund

The development of the adjustment to be made by co-operative societies in box [00400] "Co-operatives:Obligatory Reserve Fund (Law 20/1990)" on page 13 of form 200, for the reduction in their taxable base of the amount allocated to the Obligatory Reserve Fund, in accordance with the provisions of Article 16.5 of Law 20/1990, of 19 December, on the Tax Regime for Cooperatives, can be found at Chapter 11 dedicated to cooperative societies.