Intercompany internal double taxation deduction

In box [00577] "Deduction for internal intercorporate double taxation at 5/10% (cooperatives)" on page 14 of form 200, members of protected cooperatives must enter the amount of the deduction in the quota resulting from applying 10 percent ( 5 percent in the case of specially protected cooperative societies) on the amount of the cooperative returns computed by them, in the terms established in article 32 of Law 20/1990, of December 19, on the Fiscal Regime of Cooperatives.

You can consult the particularities of the deduction for internal intercorporate double taxation in Chapter 11 "Tax regime for cooperatives" of this Practical Manual.