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Ley Nº 20/1990 - Régimen Fiscal de las Cooperativas.

Country/Territory
Spain
Document type
Legislation
Date
1990
Source
FAO, FAOLEX
Original source
Boletín Oficial del Estado Nº 304, 20 de diciembre de 1990.
Subject
Agricultural & rural development
Keyword
Cooperative/producer organization Legal proceedings/administrative proceedings Fiscal and market measures
Geographical area
Europe, Europe and Central Asia, European Union Countries, Mediterranean, North Atlantic, North-East Atlantic, Southern Europe
Abstract

La presente Ley tiene por objeto regular el régimen fiscal de las Sociedades Cooperativas en consideración a su función social, actividades y características.

Full text
Spanish
Website
www.boe.es

References - Legislation

Amended by

Ley Nº 2/2011 - Ley de Economía Sostenible.

Legislation | Spain | 2011

Keyword: Sustainable development, Sustainable use, Policy/planning

Source: FAO, FAOLEX

Ley Nº 13/2013 - Ley de fomento de la integración de cooperativas y de otras entidades asociativas de carácter agroalimentario.

Legislation | Spain | 2013

Keyword: Cooperative/producer organization, Subsidy/incentive, Registration, Capacity building

Source: FAO, FAOLEX

Ley Nº 27/2014 - Ley del Impuesto sobre Sociedades.

Legislation | Spain | 2014

Keyword: Cooperative/producer organization, Business/industry/corporations, Non-governmental entity, Fiscal and market measures, Tax/levy

Source: FAO, FAOLEX