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El Fondo De Educación Y Promoción En Cooperativas De Crédito: Gestión Con O Sin Una Fundación / The Education, Traininig And Development Fund In Credit Cooperatives: Management, Through Or Not, A Foundation

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  • Agustín ROMERO CIVERA

    (Centro de Investigación en Gestión de Empresa (CEGEA). Universidad Politécnica de Valencia)

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    Abstract

    Las Cooperativas de Crédito deben destinar un porcentaje de su excedente al Fondo de Educación y Promoción,, por un importe mínimo del 10% del mismo, incluso por la parte procedente de los resultados extracooperativos. Sin duda, es el sector cooperativo con mayores excedentes, y con mayor volumen de FEP a gestionar. Tanto la Ley 20/90 de régimen fiscal de las Cooperativas, como la Ley 49/2002, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos al Mecenazgo, les conceden un trato favorable. Por ello, algunas Cooperativas empiezan a gestionar su Fondo a través de una Fundación, ya que los fines del FEP son compatibles, y además, pueden dotar al FEP o a la Fundación cantidades superiores.. Ante la doble legislación: cooperativa y de mecenazgo, se pretende efectuar un análisis económico comparable de estas actuaciones de las Cooperativas de Crédito. Para ello, se considerarán dos modelos alternativos –con o sin Fundación- . El objeto del análisis será evaluar la optimización de los recursos destinados a estos fines, concretamente, la presión fiscal, los recursos finales obtenidos y el resultado contable tras impuestos y dotaciones de los dos modelos. El análisis utilizará como metodología, hojas de cálculo con iteración. / Credit unions should allocate a percentage of its surplus to the Education, Training and Development Fund (ETDF) for less than 10% of it, even the part from the results from transactions with non-members. No doubt, credit unions are the cooperatives with the highest surplus and ETDF to manage. Some of these credit unions manage their ETDF through a foundation, since the ends of the ETDF are compatible and they can provide with higher amounts to the Foundation or the ETDF. The Law 20/90 of cooperatives’ taxation and the Law 49/2002 of non-profit organizations’ taxation incentive a favorable treatment. This work make a comparable analysis of economic performances of these credit unions. Thus, we consider two alternative models, with or without foundation. The aim of this analysis is to evaluate the optimization of the resources for these purposes, emphasizing the tax burden, the resources and income after tax and allocations of the two systems. The analysis is made through spreadsheets iteration.

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    Bibliographic Info

    Article provided by Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales in its journal Articulos de REVESCO Revista de Estudios Cooperativos.

    Volume (Year): ( 2010)
    Issue (Month): (Primer Cuatrimestre)
    Pages: 58-78

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    Handle: RePEc:sto:artrev:101-03

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    Keywords: Cooperativas; excedentes; fiscalidad; fondos sociales; mecenazgo; cooperatives; superplus; taxation; social funds; sponsorships;

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