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Practical Manual of Companies 2022.

Calculation of the taxable base (page 22 of form 200)

According to the provisions of article 16.1 of Law 20/1990, to determine the tax base, cooperative societies must consider separately the cooperative and non-cooperative results.

Therefore, although article 57.4 of Law 27/1999, of July 16, on Cooperatives establishes that cooperative societies can opt in their Statutes for not separate accounting of extra-cooperative results , the tax regime for cooperatives requires, to carry out the liquidation of Corporate Tax, disaggregate the tax base of these companies into two parts: one corresponding to cooperative results and another to extra-cooperative results.

To determine their tax base, cooperative societies must transfer to boxes [00553] "Cooperative results" and [00554] "Extra-cooperative results" of the page 14 of model 200, the amount they have entered in these same boxes, obtained from the breakdown of the tax base carried out in the "Cooperative regime" section on page 22 of said model .

Keep in mind:

The result obtained in boxes [00553] and [00554] on page 22 of model 200 will automatically be transferred to the same boxes on the page 14.

Consequently, box [00552] "Tax Base" on page 13 of form 200 must be equal to the sum of boxes [00553] and [00554].

Cooperative societies will not obtain the amount in box [00552] "Tax base" in the manner indicated in the general tax settlement (see Chapter 5 of this Manual), but rather must transfer with their sign, the amount from box [00550] «Taxable base before the application of the capitalization reserve and compensation of taxable bases negative» to box [00552].

Below, is detailed how the disaggregation of the tax base should be carried out in the special regime for cooperatives , following the structure included in the section "Cooperative regime" on page 22 of model 200 :

  1. Eligible income
  2. Specific expenses
  3. Allocated general expenses
  4. Education and Promotion Fund expenses
  5. Equity increases and decreases
  6. Result
  7. Increases (positive adjustments)
  8. Decreases (negative adjustments)
  9. Reduction due to compulsory endowment to the mandatory reserve fund (art. 16.5 Law 20/1990)
  10. Canary Islands investment reserve (Law 19/1994)
  11. Exhaustion factor
  12. Taxable base