Total tax liability

1. Types of tax applicable to cooperatives

The prior full quota (box [00560]) is the sum of the amounts resulting from applying to each portion of the taxable base broken down in the cooperative and non-cooperative results (boxes [00053] and [00554] on page 14 of form 200), the corresponding tax rate (box [00558] on page 14 of form 200).

The special tax regime for cooperatives establishes that these entities must apply different types of tax depending on their classification and the nature of the results:

1. Tax-protected cooperative societies

   • 20 percent on the part of the tax base consisting of the cooperative results of the tax period ( 25 percent in the case of credit cooperatives and rural banks)

   • 25 percent to the part of the tax base consisting of non-cooperative results of the tax period ( 30 percent in the case of credit cooperative societies and rural banks).

2. Cooperative societies that, in accordance with the provisions of article 13 of Law 20/1990 are not considered fiscally protected, will pay taxes at the general tax rate of 25 percent of the Corporate Income Tax, for all of their cooperative and non-cooperative results.

The sum of the amounts resulting from applying to each portion of the tax base broken down into cooperative and non-cooperative results may be negative, and its amount may be offset with positive integral quotas from the following tax periods, in accordance with the terms established in article 24.1 and in the eighth Additional Provision of Law 20/1990.

2. Filling in form 200

Taking into account the provisions of this section, cooperative societies must complete box [00560] "Prior full fee" on page 14 of form 200 as follows:

1. The fiscally protected cooperative societies that have to apply the corresponding tax rate to each of the parts of the tax base (made up of cooperative and non-cooperative results, respectively), must indicate in this box with its sign, the result of carrying out the following operation:

   [00560] = [00553] x [00558]/100 + [00554] x 25%

2. The cooperative credit societies and rural banks will record in this box the result of carrying out the following operation:

   [00560] = [00553] x [00558]/100 + [00554] x 30%

   For the sole purpose of completing box [00558] "Tax rate" on page 14 of Form 200, tax-protected cooperative societies must indicate the 20 percent tax rate corresponding to cooperative results (25 percent in the case of credit cooperatives and rural banks).

3. As regards the cooperative societies that are not considered tax protected, which must apply the general tax rate of 25 percent to all cooperative and non-cooperative results, they will record in this box the result of carrying out the following operation:

   [00560] = [00552] x 25%

   In the case of cooperative societies that are not considered tax protected, box [00552] "Taxable Base" on page 13 of Form 200 contains the result of adding boxes [00553] "Cooperative Results" and [00554] "Non-cooperative Results" on page 14 of Form 200.

   In addition, these companies that are not considered tax protected must take into account the following:

   • If you apply the tax rate established for newly created entities in article 29.1 of the LIS (you must have previously checked box [00071] on page 1 of form 200), you will enter in box [00560] the result of performing the following operation:

     [00560] = [00552] x 15%

   • If they apply the tax rate established for newly created entities in the twenty-second transitional provision of the LIS (they must have previously checked box [00063] on page 1 of form 200), they will record in box [00560] the result of performing the following operation:

     • If the taxable base for the tax period is equal to or less than 300,000 euros:

       [00560] = [00552] x 15%

     • If the taxable base for the tax period is greater than 300,000 euros:

       [00560] = 300,000 x 15% + ([00552] – 300,000) x 20%

     In the event that the tax period of these newly created entities has a duration of less than year ## , the calculation in box [00560] will be:

     • If the taxable base for the tax period is equal to or less than 300,000 euros xd/365:

       [00560] = [00552] x 15%

     • If the taxable base for the tax period is greater than 300,000 euros xd/365:

       [00560] = 300,000 xd/365 x 15% + ([00552] – 300,000 xd/365) x 20%

       Note: being "d" the number of days of duration of the tax period , understanding that when it has a duration of 1 year it will contain, in any case, 365 days.

   • If they are considered emerging companies according to the provisions of Law 28/2022, of December 21 (they must have previously checked box [00083] on page 1 of form 200), and they apply in the first tax period in which the tax base is positive and in the following three (provided they maintain this status) the reduced tax rate of 15 percent in the terms established in article 29.1 of the LIS, they will record in box [00560] the result of carrying out the following operation:

     [00560] = [00552] x 15%

   • If your net turnover for the immediately preceding tax period is less than 1 million euros and in accordance with the provisions of article 29.1 of the LIS, you apply the reduced tax rate of 23 percent (you must have previously checked box [00088] on page 1 of form 200), you will enter in box [00560] the result of performing the following operation:

     [00560] = [00552] x 23%