La limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma

Abstract

Cooperatives in Spain, as in other countries, have been enjoying tax benefits under the protection that legislator intended to confer on them. The legislation currently in force in Spain is the Cooperative Tax Systme (CTS), which provides different levels of benefits depending on the degree of protection afforded to the cooperative. In the case of agricultural cooperatives certain requirements are established to achieve the highest degree of protection, which is the Tax Base on the Land Tax. It can’t exceed € 39,065.79. In the present paper we analyze whether the failure to update this limit since the publication of the CTS in 1990 can be a problem for the performance thereof by the agricultural cooperatives to continue to enjoy special protection. In this sense we will show how cadastral values (which determine the tax base of the Land Tax) have been updated annually, with their consequent increase and therefore it becomes necessary to reform this limit in CTS.