Critical analysis of the taxation of second-tier cooperatives as integration formula

• Main Author: Marina Aguilar Rubio
• Format: Article
• Language: English
• Published: AECOOP Escuela de Estudios Cooperativos 2018-01-01
• Series: Revista de Estudios Cooperativos
• Subjects: Tributación; Intercooperación; Integración; Dimensión; Cooperativas de segundo grado; Grupos cooperativos.
• Online Access: http://revistas.ucm.es/index.php/REVE/article/view/58393

<p>Second-tier cooperatives are one of the basic instruments for business concentration in the cooperative law and the formula traditionally used by cooperatives when it comes to building an integration project.</p><p>The work tries to show the special taxation of the second-tier cooperatives, that we are interested especially because it is the instrument of integration most used in Spain by cooperatives to undertake concentration processes in the agri-food field, key sector in our geographical environment.</p><p>We will focus the study of its taxation in the Corporate Tax due to the tax peculiarities that it presents in this type of company. Second-tier cooperative societies may choose to tax as simple cooperative societies, as regulated in Law 20/1990, of December 19, on Cooperative Tax Regime, or to make as cooperative group, accepted in the special regime of consolidated taxation system established for this social type.</p>