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

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.