Las cooperativas de utilidad pública e iniciativa social: aspectos administrativos y fiscales
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2013-12-31
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Universidad de Deusto = Deustuko Unibertsitatea, Asociación Internacional de Derecho Cooperativo
Resumen
En este trabajo se analiza el régimen jurídico administrativo de las cooperativas calificadas como de utilidad pública e iniciativa social, por la singularidad de su objeto, toda vez que se trata de cooperativas dedicadas a la prestación de servicios asistenciales y de atención a las personas. Entre otros, el desarrollo de actividades sanitarias, terapéuticas, educativas, culturales, recreativas, de integración laboral y de defensa de personas o colectivos con especiales dificulta-des de integración. Además, la concurrencia de un interés público hace que la tributación de estas cooperativas se aparte del régimen fiscal especial previsto para las cooperativas, y se les aplique otro régimen fiscal especial más beneficioso.
This paper examines the administrative legal system of cooperatives classified as public benefit and social initiative, due to the uniqueness of their aim, as they are cooperatives devoted to providing people with care and support services. Some of these include the development of healthcare, therapeutic, educational, cultural and recreational activities, and others focused on labour market integration and defence of individuals or groups with special dif-ficulties of integration. In addition, the concurrence of a public interest makes the taxation system of these cooperatives become apart from the special tax system for cooperatives, and apply a more beneficial, special tax system.
This paper examines the administrative legal system of cooperatives classified as public benefit and social initiative, due to the uniqueness of their aim, as they are cooperatives devoted to providing people with care and support services. Some of these include the development of healthcare, therapeutic, educational, cultural and recreational activities, and others focused on labour market integration and defence of individuals or groups with special dif-ficulties of integration. In addition, the concurrence of a public interest makes the taxation system of these cooperatives become apart from the special tax system for cooperatives, and apply a more beneficial, special tax system.
Palabras clave
Utilidad pública
Iniciativa social
Fiscalidad
Interés general
Servicios públicos
Participación
Public benefit
Social initiative
Taxation
General interest
Public services
Participation
Iniciativa social
Fiscalidad
Interés general
Servicios públicos
Participación
Public benefit
Social initiative
Taxation
General interest
Public services
Participation
Descripción
Materias
Cita
Arnáez Arce, V. M., & Atxabal Rada, A. (2013). Las cooperativas de utilidad pública e iniciativa social: aspectos administrativos y fiscales. Boletín de la Asociación Internacional de Derecho Cooperativo: International Association of Cooperative Law Journal, 47, 199-228. https://doi.org/10.18543/BAIDC-47-2013PP199-228