La tributación de las empresas de participación de los trabajadores: cooperativas de trabajo y sociedades laborales. apuntes para una reforma

Abstract

The worker’s owned enterprises (worker cooperatives and worker societies) carry out social and economic goals valued by the Spanish Constitution and the European primary law. This characteristic would justify a better tax treatment, which would take notice of their specialties and the handicaps provoked by their structure and organization, as much as because their small size. The current fiscal regimen, however, doesn’t fulfill these criteria. The paper points out the constitutional and European parameters for a change in this fiscal regimen.