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

According to the provisions of article 16.1 of Law 20/1990, in order 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 may opt in their Statutes not to separately record non-cooperative results , the tax regime of cooperatives requires, in order to liquidate the Corporate Tax, to break down the tax base of these societies into two parts: one corresponding to cooperative results and another to extra-cooperative results.

In order to determine their tax base, cooperative societies must transfer to boxes [00553] "Cooperative results" and [00554] "Non-cooperative results" on page 14 of form 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 form.

Keep in mind:

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

Consequently, box [00552] “Taxable Base” on page 14 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 liquidation of the Tax (see Chapter 5 of this Manual), but they must transfer with its sign, the amount in box [00550] "Tax base before application of the capitalization reserve and offsetting of negative tax bases" to box [00552].

Below is a detail how the tax base must be broken down in the special cooperative regime, following the structure included in the "Cooperative regime section on page 22 of form 200: