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La fiscalidad de las sociedades cooperativas en España


  • Carmina Ordoñez de Haro

    () (Universidad de Málaga)


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.

Suggested Citation

  • Carmina Ordoñez de Haro, 2006. "La fiscalidad de las sociedades cooperativas en España," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 54, pages 187-204, April.
  • Handle: RePEc:cic:revcir:y:2006:i:54:p:187-204

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    References listed on IDEAS

    1. Ricardo Server Izquierdo & Amparo Melián Navarro, 1999. "Estrategias competitivas y eficiencia de las secciones de crédito en la Comunidad Valenciana," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 32, pages 39-83, August.
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    More about this item


    Cooperatives; tax treatment; tax concessions; taxation; Spain.;

    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


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