Personal taxes on capital in cooperatives and their partners in the Basque Country
Abstract
There are remarkable differences in the regulation of equity in a co-operative and in a capitalist company, as well as in the remuneration of that capital. We must realize about these differences to understand properly the taxation of capital in co-operatives. Tax regulations are based on capitalist companies, and therefore, tax regulations must be adapted to co-operative companies because their feature differs from those of a limited liability company. A special tax regime has been regulated in the Basque Country for co-operative companies and co-operative members. In this paper, we analyze the main special rules of the Corporation Tax that affect both the co-operative company and its members if they are also co-operatives, as well as the Personal Income Tax for the co-operative member who is an individual.
Received: 13 March 2018
Accepted: 25 April 2018
Published online: 23 July 2018
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References
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