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Practical Handbook for Companies 2021

Intercompany internal double taxation deduction

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

For the specifics of the deduction for internal intercompany double taxation, see in Chapter 11 "Taxation of cooperatives" of this Practical Handbook.