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

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Author Info

  • Carlos Artacho Ruiz

    ()
    (Universidad de Córdoba)

  • Nuria Ceular Villamandos

    ()
    (Universidad de Córdoba)

  • Fernando J. Fuentes García

    ()
    (Universidad de Córdoba)

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    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.

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    Bibliographic Info

    Article provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.

    Volume (Year): (2001)
    Issue (Month): 38 (August)
    Pages: 155-170

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    Handle: RePEc:cic:revcir:y:2001:i:38:p:155-170

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    Related research

    Keywords: Co-operatives; corporate tax; case study; co-operative laws; Andalusia.;

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