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Form 200. Corporate Income Tax Declaration 2019

7.1.5 Cooperative society bonuses (Law 20/1990)

This field will contain the sum of the fee bonuses to which, where applicable, the reporting entity is entitled, among the bonuses regulated by Law 20/1990, of December 19, on the Tax Regime of Cooperatives.

The bonuses regulated in said Law are the following:

Article 34.2 of Law 20/1990.

Two types of bonuses must be distinguished:

  1. In general.

    • Bonus percentage : 50 percent.

    • Entities affected by : Specially protected cooperatives.

    • Bonified income : All income obtained by specially protected cooperatives.

    • Bonus base : Full quota defined in article 23 of Law 20/1990, after any negative quotas from previous years that may be available have been offset. That is, key [00560] "Previous full share" - key [00561] "Compensation of shares for cooperative losses".

  2. As a special measure, the bonus established in article 14 of Law 19/1995, of July 4, on the Modernization of Agricultural Holdings.

    • Bonus percentage : 80 percent.

    • Entities affected by : Specially protected agricultural cooperatives that have the status of priority agricultural association farms.

    • Bonified income : All income obtained by the above entities.

    • Bonus base : Full quota defined in article 23 of Law 20/1990, after any negative quotas from previous years that may be available have been offset. That is, key [00560] "Previous full share" - key [00561] "Compensation of shares for cooperative losses".

Article 35.2 of Law 20/1990.

  • Bonus percentage : 50 percent.

  • Entities affected by : Second and subsequent level cooperatives that do not fall under the circumstances indicated in article 13 of Law 20/1990 and that are associated exclusively with specially protected cooperatives.

  • Bonified income : All income obtained by the above entities.

  • Bonus base : Full quota defined in article 23 of Law 20/1990, after any negative quotas from previous years that may be available have been offset. That is, key [00560] "Previous full share" - key [00561] "Compensation of shares for cooperative losses".

Article 35.3 of Law 20/1990.

  • Bonus percentage : 50 percent.

  • Entities affected by : Second and subsequent level cooperatives that do not fall under the circumstances indicated in article 13 of Law 20/1990 and that associate protected and specially protected cooperatives.

  • Bonified income : Exclusively the results from operations carried out with specially protected cooperatives.

  • Bonus base : Part of the full quota defined in article 23 of Law 20/1990 that corresponds to the results from operations carried out with specially protected cooperatives, after the negative quotas from previous years that may be available have been offset. That is, key [00560] "Previous full share" - key [00561] "Compensation of shares for cooperative losses".

Third Additional Provision of Law 20/1990.

  • Bonus percentage : 90 percent.

  • Entities affected by : Fiscally protected worker cooperatives that have at least 50% of members with disabilities and that prove that, at the time of the cooperative's establishment, said members were unemployed.

  • Bonified income : All income obtained by the cooperative during the first 5 years of its social activity, as long as the aforementioned percentage of members is maintained.

  • Bonus base : Full quota defined in article 23 of Law 20/1990, after any negative quotas from previous years that may be available have been offset. That is, key [00560] "Previous full share" - key [00561] "Compensation of shares for cooperative losses".