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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


  • Carlos Artacho Ruiz

    () (Universidad de Córdoba)

  • Nuria Ceular Villamandos

    () (Universidad de Córdoba)

  • Fernando J. Fuentes García

    () (Universidad de Córdoba)


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.

Suggested Citation

  • Carlos Artacho Ruiz & Nuria Ceular Villamandos & Fernando J. Fuentes García, 2001. "La problemática de cálculo del Impuesto sobre Sociedades en las cooperativas de ámbitos estatal y andaluz. Un caso práctico de análisis comparativo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 38, pages 155-170, August.
  • Handle: RePEc:cic:revcir:y:2001:i:38:p:155-170

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    1. repec:mes:challe:v:37:y:1994:i:5:p:59-62 is not listed on IDEAS
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    More about this item


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

    JEL classification:

    • P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies


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