La fiscalidad de las sociedades cooperativas en España

Carmina Ordoñez de Haro ()
Additional contact information
Carmina Ordoñez de Haro: Universidad de Málaga

CIRIEC-España, revista de economía pública, social y cooperativa, 2006, issue 54, pages 187-204

Abstract: In Spain, cooperatives enjoy a favourable tax treatment, as they are governed by a specific law: Law 20/1990 on the Tax System applied to Cooperatives. Nevertheless, for all issues that are not expressly provided for in this particular law, the regulations of Common Tax Law must be taken into account. This paper provides an overview of the tax treatment of cooperatives, considering not only the aforementioned specific regulations but also the current stipulations of tax law, in general terms, with regard to three taxes: corporation tax, transfer tax and stamp duty, and value added tax. Moreover, this study refers to some new aspects affecting the taxation of cooperatives, which were introduced by Law 27/1999.

Keywords: Cooperatives; tax treatment; tax concessions; taxation; Spain. (search for similar items in EconPapers)
JEL-codes: H20 H32 P13 (search for similar items in EconPapers)
Date: 2006
View list of references

Downloads: (external link)
http://www.ciriec-revistaeconomia.es/banco/08_Ordonez_54.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:cic:revcir:y:2006:i:54:p:187-204

Access Statistics for this article

CIRIEC-España, revista de economía pública, social y cooperativa is edited by Jose Luis Monzon

More articles in CIRIEC-España, revista de economía pública, social y cooperativa from CIRIEC-España
Contact information at EDIRC.
Series data maintained by Rafael Chaves ().