Cooperatives taxation in the eyes of the new Corporate Tax. Proposals for a reform
Abstract
The Act 27/2014, on Corporate Income Tax has introduced measures as the reduction of the tax rate, the amendment of the percentage of participation of the partner in the company in related-party transactions, the reductions in the tax base fund of capitalization and fund of leveling, between others, which demand adjustment of the fiscal regime of the cooperatives to the new regulation. It there join the reforms undertaken in the many cooperative laws from 1990. In the present article there is a review of the mentioned changes and there are reform proposals concerning cooperatives tax system, attending to his essential content, the relative one to the Corporate Income Tax.
Received: 31 May 2016
Accepted: 05 September 2016
Published online: 21 December 2016
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