Intercompany internal double taxation deduction

In box [00577] "Deduction for internal inter-company 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 fee resulting from applying 10 percent ( 5 percent in the case of specially protected cooperative societies) on the amount of cooperative returns computed by them, in accordance with the terms established in article 32 of Law 20/1990, of December 19, on the Tax Regime of Cooperatives.

You can consult the particularitiesof this deduction in Chapter 11 "Tax regime of cooperatives" of this Practical Manual.