Regional differences in the concept of protected cooperative and specially protected cooperative and specially protectedRATIVE

Abstract

Following several studies on regional differences in fiscal impact produced by the application of tax law (Law 20/90) in Spanish cooperatives because of the existence of very different substantive regional law, we have considered to investigate only the requirements for the application of the special tax regime. These requirements, as set forth in Articles 6 and 13, refer to the substantive law, with significant turbulence and some important differences in taxation. So it would be convenient to consider to improve greater homogenization in future legislative for equity’s sake. Even for the more special scheme, the requirements set out in Articles 8 to 12, that are in a greater degree independent of the substantive law, are clearly outdated. The paper discusses the huge differences in legislation, quantifying the tax burden of it, when possible, and highlights the similarities, commonalities and inconsistencies between different laws with surprising results in some cases