Main differences of Cooperatives in Corporate Tax in common regime territory and in the historical territories of the Basque Country. Some reflections and proposals

  • Iván Zaldua Azkuenaga Universidad de Deusto, Spain
DOI: https://doi.org/10.18543/baidc.2872
Keywords: taxation of cooperatives in The Basque Country, second-degree cooperatives, tax groups, related parties’ transactions

Abstract

The tax regime of cooperative societies is one of the mechanisms in the hands of the legislator to comply with the constitutional mandate provided in article 129.2 CE. This paper aims to provide a summary of the tax regime of Cooperatives in the Basque Country, in its three historical territories, in comparison with the regime applicable in the common regime territory. In particular, the Basque fiscal regulation of second- and subsequent-degree cooperatives, fiscal consolidation as a special regime to undertake cooperative integration processes and the existing problems in relation to the related-party operations regime will be analysed. It is also intended to carry out a reflection to propose alternatives that can make the use of cooperative societies outside of traditional sectors more attractive, from a tax point of view, adapting them to the new economy.

Received: 30 October 2023 
Accepted: 10 June 2024

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Author Biography

Iván Zaldua Azkuenaga, Universidad de Deusto, Spain

Abogado y doctorando de la Universidad de Deusto.

References

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Published
2024-07-27
How to Cite
Zaldua Azkuenaga, Iván. 2024. “Main Differences of Cooperatives in Corporate Tax in Common Regime Territory and in the Historical Territories of the Basque Country. Some Reflections and Proposals”. International Association of Cooperative Law Journal, no. 64 (July), 111-33. https://doi.org/10.18543/baidc.2872.
Issue
No. 64 (2024)
Section
Articles

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