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Implicaciones fiscales en el cálculo del impuesto de sociedades tras la nueva Ley Valenciana de Cooperativas (8/2003)

Author

Listed:
  • Agustí Romero Civera

    (Universidad Politécnica, CEGEA)

  • Elíes Seguí Mas

    (Universidad Politécnica, CEGEA)

Abstract

Law 8/2003, on Cooperatives in the Valencia Region, modifies a substantial number of the points that were in force prior to the new law being passed. It also introduces significant new features that considerably affect the taxation of these organisations. Consequently, with the new law, all profits are shared before Corporation Tax is applied, rather than after (as was the case with the previous legislation). Corporation Tax is therefore considered as simply another part of the share in the organisation’s business results. This study aims to deal with the fiscal optimisation of Corporation Tax from an essentially practical point of view, based on the opportunity presented by this new law and the determination of the minimum amount assigned to Mandatory Funds in the Articles of Association.

Suggested Citation

  • Agustí Romero Civera & Elíes Seguí Mas, 2006. "Implicaciones fiscales en el cálculo del impuesto de sociedades tras la nueva Ley Valenciana de Cooperativas (8/2003)," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 54, pages 205-230, April.
    • Handle: RePEc:cic:revcir:y:2006:i:54:p:205-230
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    More about this item

    Keywords

    Cooperative association; cooperative legislation; tax treatment of cooperatives; corporation tax; Valencia Region.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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