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Practical Manual of Companies 2022.

Rebates applicable to Cooperative Societies

In box box [00566] “Bonuses for Cooperative Societies (Law 20/1990)” on page 14 of form 200, the sum of the bonuses regulated in articles 34.2, 35.2 and 35.3 and in the third Additional Provision of Law 20/1990, of December 19, on the Tax Regime of Cooperatives, that cooperative societies have the right to apply to the full amount of the Tax.

You can consult the particularities of the application of these bonuses in Chapter 11 "Tax regime for cooperatives" of this Practical Manual.