Los impuestos personales sobre el capital en las cooperativas y en sus socios en el País Vasco
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...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2018
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6553625 |
| Source: | Boletín de la Asociación Internacional de Derecho Cooperativo = Journal International Association of Cooperative Law, ISSN 1134-993X, Nº. 52, 2018, pags. 137-166 |
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| Summary: |
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. |
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