La problemática de cálculo del Impuesto sobre Sociedades en las cooperativas de ámbitos estatal y andaluz. Un caso práctico de análisis comparativo

Carlos Artacho Ruiz (), Nuria Ceular Villamandos () and Fernando J. Fuentes García ()
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Carlos Artacho Ruiz: Universidad de Córdoba
Nuria Ceular Villamandos: Universidad de Córdoba
Fernando J. Fuentes García: Universidad de Córdoba

CIRIEC-España, revista de economía pública, social y cooperativa, 2001, issue 38, 155-170

Abstract: Three basic regulations determine the tax levied on co-operative companies, which makes it extremely difficult to calculate as, according to the Law that regulates co-operative tax, sums that are obligatorily destined for social funds are deductible from taxable income. Moreover, the co-operative law to be applied in each case has a decisive effect on taxing aspects, regulating as it does not only the specific procedure to be followed in determining the obligatory funding, but also whether to consider co-operative tax itself as a deductible expense. This influences the complexity in calculating co-operative taxation, as far as quantity is concerned and also the sums finally destined to social funds. This study evaluates the practical repercussions inherent in considering co-operative tax as a deductible expense for co-operatives, with a comparative analysis between the general legal framework and Andalusian autonomic legislation.

Keywords: Co-operatives; corporate tax; case study; co-operative laws; Andalusia. (search for similar items in EconPapers)
JEL-codes: H25 P13 (search for similar items in EconPapers)
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2001:i:38:p:155-170

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