Adequate taxation as a driving tool for the creation of cooperative societies in the fishing and aquaculture sector

  • Edriga Aranburu University of Deusto, Spain
DOI: https://doi.org/10.18543/baidc.3070
Keywords: sea cooperative societies, taxation, economic agreement, VAT, corporate income tax

Abstract

The aim of this work is to analyse the taxation applied to cooperative societies operating in the fishing and aquaculture sector so that they can opt for the creation of these without having to choose the usual model of commercial companies governed by the Royal Legislative Decree 1/2010, of July 2, which approves the revised text of the Law of Capital Companies. In this way it is intended to value the cooperative societies of the sea as a model to follow in the globalized world in which we live.

Received: 27 May 2024
Accepted: 23 October 2024

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Author Biography

Edriga Aranburu, University of Deusto, Spain

Profesor de Derecho Financiero y Tributario de la Deusto Business School, Universidad de Deusto.

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Published
2024-12-22
How to Cite
Aranburu, Edriga. 2024. “Adequate Taxation As a Driving Tool for the Creation of Cooperative Societies in the Fishing and Aquaculture Sector”. International Association of Cooperative Law Journal, no. 65 (December), 325-40. https://doi.org/10.18543/baidc.3070.
Issue
No. 65 (2024)
Section
Articles

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