Los impuestos personales sobre el capital en las cooperativas y en sus socios en el País Vasco
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2018-07-24
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Universidad de Deusto = Deustuko Unibertsitatea: Asociación Internacional de Derecho Cooperativo
Resumen
Existen diferencias notables en la regulación del capital social en una cooperativa y en una sociedad capitalista, así como en la remuneración de ese capital. Debemos ser conscientes de estas diferencias para comprender la regulación fiscal del capital en las cooperativas. La normativa fiscal toma como modelo a las sociedades capitalistas, lo que le obliga a adaptar sus reglas fiscales a las sociedades cooperativas porque sus características difieren de las propias de una sociedad anónima o de una sociedad de responsabilidad limitada. Se ha regulado un régimen fiscal especial en Euskadi para las sociedades cooperativas y para los socios cooperativistas. En este trabajo se analizan, por tanto, las principales reglas especiales que afectan tanto al Impuesto de Sociedades por lo que se refiere a la sociedad cooperativa y a sus socios que a su vez sean cooperativas, como al Impuesto sobre la Renta de las Personas Físicas por lo que hace al socio cooperativista que a su vez sea persona física.
There are remarkable differences in the regulation of equity in a co-operative and in a capitalist company, as well as in the remuneration of that capital. We must realize about these differences to understand properly the taxation of capital in co-operatives. Tax regulations are based on capitalist companies, and therefore, tax regulations must be adapted to co-operative companies because their feature differs from those of a limited liability company. A special tax regime has been regulated in the Basque Country for co-operative companies and co-operative members. In this paper, we analyze the main special rules of the Corporation Tax that affect both the co-operative company and its members if they are also co-operatives, as well as the Personal Income Tax for the co-operative member who is an individual.
There are remarkable differences in the regulation of equity in a co-operative and in a capitalist company, as well as in the remuneration of that capital. We must realize about these differences to understand properly the taxation of capital in co-operatives. Tax regulations are based on capitalist companies, and therefore, tax regulations must be adapted to co-operative companies because their feature differs from those of a limited liability company. A special tax regime has been regulated in the Basque Country for co-operative companies and co-operative members. In this paper, we analyze the main special rules of the Corporation Tax that affect both the co-operative company and its members if they are also co-operatives, as well as the Personal Income Tax for the co-operative member who is an individual.
Palabras clave
Capital cooperativo
Fiscalidad de cooperativas
Socios cooperativos
Capital of co-operatives
Taxation of co-operatives
Co-operative members
Fiscalidad de cooperativas
Socios cooperativos
Capital of co-operatives
Taxation of co-operatives
Co-operative members
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Cita
Atxabal Rada, A. (2018). Los impuestos personales sobre el capital en las cooperativas y en sus socios en el País Vasco. Boletín de la Asociación Internacional de Derecho Cooperativo = International Association of Cooperative Law Journal, 52, 137-166. https://doi.org/10.18543/BAIDC-52-2018PP137-166