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Practical Manual of Companies 2022.

Tax system for cooperatives: Mandatory reserve fund

The development of the adjustment that cooperative societies must make in box [00400] «Cooperatives: Mandatory reserve fund (Law 20/1990)» on page 13 of model 200, due to the reduction in their tax base of the amount allocated to the Mandatory Reserve Fund, in accordance with the provisions of article 16.5 of Law 20/ 1990, of December 19, on the Tax Regime of Cooperatives, is found in Chapter 11 dedicated to cooperative societies.