Identifier: TFG:686
Authors: Fosch Curto, Núria
Abstract:
Cooperatives are few corporations whose goal is not to make money but to come to an end they have in common all the members that comprise it. Such companies may be twelve classes, such as consumer, agricultural, community use of land, sea, service, teaching, etc. A main attraction for these companies is the special tax regime established pursuant to that they try to develop a social policy regulated by the Spanish Constitution , why , and because its purpose, are considered to be no common labor companies . Thus, the special tax status of cooperatives provides tax benefits in taxes, such as corporation tax, the Property Transfer and Stamp Duty, and local taxes, which are the Property Tax and Tax Estate Tax property and business taxes. The main incentives are corporate income tax, and indirectly with the most limited in the Income Tax of Individuals character. With respect to these benefits , cooperatives often do not have clear concepts and therefore problems arise. The case study the most common assumption is the loss of the consideration of protected or specially protected cooperative for violating any of the requirements of the law. It notes that the regime is very strict. To enable cooperatives to enjoy tax benefits must comply effectively with all requirements .
Repositori URV