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Practical Manual of Companies 2022.

Intercompany internal double taxation deduction

In box 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 this deduction in Chapter 11 “Tax regime for cooperatives” of this Practical Manual.