Carmina Ordoñez de Haro () (Universidad de Málaga)
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.
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Find related papers by JEL classification: H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises