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Practical Handbook for Companies 2025.

Total tax liability

1. Types of tax applicable to cooperatives

The full prior fee (box [00560]) is the sum of the amounts resulting from applying to each portion of the disaggregated tax base in the cooperative and non-cooperative results (boxes [00553] 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.

With effect for tax periods beginning on or after 1 January 2025, the following tax rates will apply (paragraphs 1 and 2 of Article 29 and the forty-fourth transitional provision of the LIS): 

  1. Fiscally protected or specially protected cooperative societies:

    • That they apply the general tax rate of article 29.1 of the LIS:

      • 20 percent on the part of the taxable base, positive or negative, made up of the cooperative results of the tax period.

      • 25 percent on the part of the taxable base, positive or negative, made up of the non-cooperative results of the tax period.

    • That they apply the general tax rate provided for in article 29.1 of the LIS for cooperatives whose net amount of the turnover of the immediately preceding period (computing for this purpose both the cooperative and extra-cooperative results) had been less than 1 million euros:

      • On the taxable base, positive or negative, constituted by the cooperative results of the tax period:

        • 18 percent on the part of the taxable base between 0 and 50,000 euros.

        • 19 percent on the remainder of the taxable base.

      • On the taxable base, positive or negative, constituted by the non-cooperative results of the tax period:

        • 21 percent on the part of the taxable base between 0 and 50,000 euros.

        • 22 percent on the remainder of the taxable base.

    • That meet the requirements of article 101 of the LIS to be considered small entities:

      • 20 percent on the part of the taxable base, positive or negative, made up of the cooperative results of the tax period.

      • 24 percent on the part of the taxable base, positive or negative, made up of the non-cooperative results of the tax period.

    • That they meet the conditions to be considered newly created cooperatives:

      • 12 percenton the part of the taxable base, positive or negative, made up of the cooperative results of the tax period.

      • 15 percent to the part of the taxable base, positive or negative, made up of the non-cooperative results of the tax period.

      Example:

      The taxable base of the Agricultural Cooperative "X" (fiscally protected) in the year (which coincides with the calendar year) is 2,000 euros, with "+16,000 euros" being the part made up of cooperative results and "-14,000 euros" being the part corresponding to non-cooperative results.

      Applying the tax rate to each portion of the tax base, the following will result:

      • (+ 16,000) x 20%: 3,200 euros

      • (- 14,000) x 25%: - 3,500 euros

      • Full fee prior (box [00560]): - 300 euros

  2. Credit cooperative societies and rural banks:

    • That they apply the general tax rate of article 29.1 of the LIS:

      • 25 percent on the part of the tax base consisting of the cooperative results of the tax period.

      • 30 percent on the part of the tax base consisting of the cooperative results of the tax period.

    • That they apply the general tax rate provided for in article 29.1 of the LIS for cooperatives whose net amount of the turnover of the immediately preceding period (computing for this purpose both the cooperative and extra-cooperative results) had been less than 1 million euros:

      • On the taxable base, positive or negative, constituted by the cooperative results of the tax period:

        • 21 percent for the portion of the taxable base between 0 and 50,000 euros.

        • 22 percent for the remaining portion of the taxable base.

      • On the taxable base, positive or negative, constituted by the non-cooperative results of the tax period:

        • 30 percent for the portion of the taxable base between 0 and 50,000 euros.

        • 30 percent for the remaining portion of the taxable base.

    • That meet the requirements of article 101 of the LIS to be considered small entities:

      • 24 percent on the part of the taxable base, positive or negative, made up of the cooperative results of the tax period.

      • 30 percent on the part of the taxable base, positive or negative, made up of the non-cooperative results of the tax period.

    • That they meet the conditions to be considered newly created cooperatives:

      • 15 percent on the part of the taxable base, positive or negative, made up of the cooperative results of the tax period.

      • 30 percent to the part of the taxable base, positive or negative, made up of the non-cooperative results of the tax period.

  3. Cooperative societies that are not considered tax-protected:

    • That they apply the general tax rate from article 29.1 of the LIS:

      They will be taxed at the general tax rate of 25 percent of the Corporate Tax, for all of its cooperative and non-cooperative results.

    • That they apply the general tax rate provided for in article 29.1 of the LIS for cooperatives whose net amount of the turnover of the immediately preceding period (computing for this purpose both the cooperative and extra-cooperative results) had been less than 1 million euros:

      • 21 percent for the portion of the taxable base between 0 and 50,000 euros.

      • 22 percent for the remaining portion of the taxable base.

    • That meet the requirements of article 101 of the LIS to be considered small entities:

      They will be taxed at the reduced tax rate of 24 percent of Corporate Income Tax in the first tax period in which the taxable base is positive and in the following period, for all of its cooperative and non-cooperative results.

    • That they meet the conditions to be considered newly created cooperatives:

      They will be taxed at the reduced tax rate of 15 percent of the Corporate Tax in the first tax period in which the tax base is positive and in the following one, for all of its cooperative and non-cooperative results.

The sum of the amounts resulting from applying to each portion of the disaggregated tax base in the cooperative and extra-cooperative results can be negative, and its amount may be compensated with positive full quotas from the following tax periods, under the terms established in article 24.1 and in the eighth Additional Provision of Law 20/1990.

Cooperative societies Tax rates
Cooperative results Extra-cooperative results
Fiscally protected cooperatives:
– General type 20% 25%
• Microenterprises (INCN < 1,000,000):
– BI up to 50,000 euros 18% 21%
– Rest BI 19% 22%
• Small Size 20% 24%
– Newly created 12% 15%
Credit cooperatives and rural banks:
– General type 25% 30%
• Micro-enterprises (INCN < 1,000,000):
– BI up to 50,000 euros 21% 30%
– Rest BI 22% 30%
• Small Size 24% 30%
– Newly created 15% 30%
Non-tax protected cooperatives:
– General type 25%
• Micro-enterprises (INCN < 1,000,000):
– BI up to 50,000 euros 21%
– Rest BI 22%
• Small Size 24%
– Newly created 15%
(on the sum of cooperative and extra-cooperative results)

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 tax-protected cooperative societies or specially protected that have to apply the corresponding tax rate to each of the parts of the tax base (consisting of cooperative and non-cooperative results, respectively), must record in this box with their sign, the result of carrying out the following operations:

    • If they apply the general tax rate of article 29.1 of the LIS (they must have previously marked boxes [00017] or [00018]), they will record in box [00560] the result of performing the following operation:

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

    • In addition, these companies that are considered fiscally protected or specially protected must take into account the following: specialtys:

      • If your net turnover for the immediately preceding tax period is less than 1 million euros (they must have previously checked box [00088] on page 1 of form 200), they will enter in box [00560] the result of performing the following operations:

        • For the portion of the taxable base between 0 and 50,000 euros:

          [00560] = [00553] x [00558]/100 + [00554] x 21%

        • For the remaining portion of the taxable base:

          [00560] = [00553] x [00558]/100 + [00554] x 22%

      • If they apply the tax rate established for the small entities (they must have previously checked box [00006] on page 1 of form 200), they will enter in box [00560] the result of performing the following operation:

        [00560] = [00553] x [00558]/100 + [00554] x 24%

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

        [00560] = [00553] x [00558]/100 + [00554] x 15%

    Keep in mind:

    For the sole purpose of completing box [00558] "Tax rate" on page 14 of form 200, fiscally protected cooperative societies must enter the following information regarding the cooperative results the following tax rates:

    • The guy from 20 percent for companies that apply the general type of article 29.1 of the LIS.

    • For companies whose net turnover for the immediately preceding tax period is less than 1 million euros:

      • The guy from 18 percent for the portion of the taxable base between 0 and 50,000 euros.

      • The guy from 19 percent for the remaining portion of the taxable base.

    • The guy from 20 percent for small cooperative societies. 

    • The guy from 12 percent for newly created cooperative societies. 

  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%

    Keep in mind:

    For the sole purpose of completing box [00558] "Type of tax" on page 14 of form 200, credit cooperative societies and rural banks must record with respect to the cooperative results the following types of tax:

    • The rate of 25 percent for companies that apply the general type of article 29.1 of the LIS.

    • For companies whose net turnover for the immediately preceding tax period is less than 1 million euros:

      • The guy from 21 percent for the portion of the taxable base between 0 and 50,000 euros.

      • The guy from 22 percent for the remaining portion of the taxable base.

    • The guy from 24 percent for small cooperative societies. 

    • The guy from 15 percent for newly created cooperative societies.

  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 to be fiscally protected, box [00552] "Taxable Base" on page 14 of form 200, shows the result of adding boxes [00553] "Cooperative Results" and [00554] "Non-cooperative Results" on page 14 of form 200.

    In addition, these societies that They are not considered fiscally protected They must take into account the following specialties:

    • If they apply the tax rate established for small businesses (they must have previously checked box [00006] on page 1 of form 200), they will enter in box [00560] the result of performing the following operation:

      [00560] = [00552] x 24%

    • 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 (they must have previously checked box [00088] on page 1 of form 200), they will enter in box [00560] the result of performing the following operations:

      • For the portion of the taxable base between 0 and 50,000 euros:

        [00560] = [00552] x 21%

      • For the remaining portion of the taxable base:

        [00560] = [00552] x 22%

Keep in mind:

As explained above, in the case of fiscally protected cooperative societies, the box [00560] "Previous full share" may be negative and will be entered with a minus sign (-).

In these cases, the cooperative may offset its amount with the positive total quotas of the following tax periods, taking into account the limits provided for in article 24.1 and in the eighth Additional Provision of Law 20/1990.

Furthermore, and regardless of the compensation indicated, if box [00560] is negative, the cooperative must record "zero"in the boxes [00562], [00582] and [00592], going directly to fill in, where appropriate, the boxes corresponding to the withholdings for the year (boxes [01785] and following), until determining the net amount resulting from the settlement (boxes [00621] and, where appropriate, [00622] relating to the "Result" on page 14 bis of form 200).