Rebates applicable to Cooperative Societies

In box [00566] "Cooperative Societies Bonuses (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, which cooperative societies have the right to apply to the full tax rate, will be recorded.

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