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Practical Handbook for Companies 2021

Rebates applicable to Cooperative Societies

In the box [00566] "Allowances for Cooperative Companies (Law 20/1990)" on page 14 of form 200, the sum of the allowances regulated in articles 34.2, 35.2 and 35.3 and in the third additional provision of Law 20/1990, of 19 December, on the Tax Regime for Cooperatives, which the cooperative companies are entitled to apply to the full amount of the Tax, shall be entered.

You can consult for details of the application of these allowances in Chapter 11 "Tax regime for cooperatives" of this Practical Handbook.