Rebates applicable to Cooperative Societies

Cooperative societies shall record in box [00566] "Cooperative Society Bonuses (Law 20/1990)" on page 14 of form 200, the sum of the fee bonuses to which, where applicable, they are entitled, among the following bonuses regulated by Law 20/1990, of December 19, on the Tax Regime of Cooperatives:

1. Bonuses of article 34.2 of Law 20/1990

In this section, two types of bonuses applicable to specially protected cooperatives are distinguished:

As a general rule, the bonus established in article 34.2 of Law 20/1990 will be applied, in the following terms:
- Bonus percentage : 50 percent.
- Entities affected: Specially protected cooperatives.
- Bonified income: All income obtained by specially protected cooperatives.
- Bonus basis: 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, box [00560] “Previous full fee” - box [00561] “Compensation of fees for cooperative losses”.
With special character, the bonus established in article 14 of Law 19/1995, of July 4, on Modernization of Agricultural Holdings, will be applied in the following terms:
- Bonus percentage: 80 percent.
  
  Entities affected: Specially protected agricultural cooperatives that have the status of priority agricultural association farms.
- Bonified income: All income obtained by the above entities.
- Bonus basis: 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, box [00560] “Previous full fee” - box [00561] “Compensation of fees for cooperative losses”.

2. Bonus of article 35.2 of Law 20/1990

This bonus will be applied under the following terms:

Bonus percentage: 50 percent.
Entities affected: 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 basis: 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, box [00560] “Previous full fee” - box [00561] “Compensation of fees for cooperative losses”.

3. Bonus of article 35.3 of Law 20/1990

This bonus will be applied under the following terms:

Bonus percentage: 50 percent.
Entities affected: 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 basis: 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, box [00560] "Previous full quota" (in the part that corresponds to operations carried out with fiscally protected cooperatives) - box [00561] "Compensation of quotas for cooperative losses" (in the part that corresponds to operations carried out with specially protected cooperatives).

4. Bonus of the Third Additional Provision of Law 20/1990

This bonus will be applied under the following terms:

Bonus percentage: 90 percent.
Entities affected: Fiscally protected worker cooperatives that have at least 50 percent of disabled members and that prove that, at the time the cooperative was established, 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 basis: 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, box [00560] “Previous full fee” - box [00561] “Compensation of fees for cooperative losses”.