Intercompany internal double taxation deduction

In box [00577] "Deduction for internal inter-company double taxation at 5/10% (cooperatives)" on page 14 of form 200, members of protected cooperatives must enter the amount of the deduction in the fee resulting from applying 10 percent ( 5 percent in the case of specially protected cooperative societies) on the amount of cooperative returns computed by them, in accordance with the terms established in article 32 of Law 20/1990, of December 19, on the Tax Regime of Cooperatives.

You can consult the specific details of the application of this deduction in Chapter 11 "Tax regime for cooperatives" of this Practical Manual.