Régimen Fiscal de las Cooperativas
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2018-06
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Jaén: Universidad de Jaén
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[ES] De acuerdo con la importancia que presentan las sociedades cooperativas en nuestro país, y más concretamente en nuestra provincia, este trabajo analiza las especialidades del régimen fiscal de estas. Definiendo los presupuestos económicos y jurídicos que presentan dichas entidades, así como la repercusión de estas en nuestro país. En cuanto a la Unión Europea, estudiaremos el tratamiento fiscal dado a estas sociedades, donde haremos gran hincapié en las ayudas de Estado, que tanta problemática presentan. Posteriormente, nos centraremos en definir los tipos de sociedades cooperativas que existen en función de la fiscalidad, así como en determinar y analizar todas las singularidades que dichas entidades poseen en el Impuesto sobre Sociedades, como tributo principal, así como en otros impuestos.
[EN] According to the importance that present cooperative societies in our country, and more specifically in our province, this work examines the taxation of these specialties. Defining the economic and legal budgets presenting such entities, as well as the impact on our country. As regards the European Union, we will study the tax treatment given to these societies, where great emphasis on State aid, presenting so many problems we. Subsequently, we will focus on defining the types of cooperative societies that exist in terms of taxation, as well as in identifying and analysing all the singularities that such entities have in tax, as main tribute, so as in other taxes.
[EN] According to the importance that present cooperative societies in our country, and more specifically in our province, this work examines the taxation of these specialties. Defining the economic and legal budgets presenting such entities, as well as the impact on our country. As regards the European Union, we will study the tax treatment given to these societies, where great emphasis on State aid, presenting so many problems we. Subsequently, we will focus on defining the types of cooperative societies that exist in terms of taxation, as well as in identifying and analysing all the singularities that such entities have in tax, as main tribute, so as in other taxes.