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

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 prote...

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Autor principal:	Sergio Marí Vidal
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2011
Materias:	Fiscalidad de cooperativas Actualización valor catastral Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/947676740cf54c4894e72cbf75e50d5e
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id	oai:doaj.org-article:947676740cf54c4894e72cbf75e50d5e
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spelling	oai:doaj.org-article:947676740cf54c4894e72cbf75e50d5e2021-11-12T13:14:37ZLa limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma1135-66181885-803110.5209/rev_REVE.2011.v104.6https://doaj.org/article/947676740cf54c4894e72cbf75e50d5e2011-04-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/19456https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031Cooperatives 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.Sergio Marí VidalAECOOP Escuela de Estudios CooperativosarticleFiscalidad de cooperativasActualización valor catastralEconomics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 104, Iss 0, Pp 125-142 (2011)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	Fiscalidad de cooperativas Actualización valor catastral Economics as a science HB71-74
spellingShingle	Fiscalidad de cooperativas Actualización valor catastral Economics as a science HB71-74 Sergio Marí Vidal La limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma
description	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.
format	article
author	Sergio Marí Vidal
author_facet	Sergio Marí Vidal
author_sort	Sergio Marí Vidal
title	La limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma
title_short	La limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma
title_full	La limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma
title_fullStr	La limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma
title_full_unstemmed	La limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma
title_sort	la limitación de las bases imponibles del ibi rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2011
url	https://doaj.org/article/947676740cf54c4894e72cbf75e50d5e
work_keys_str_mv	AT sergiomarividal lalimitaciondelasbasesimponiblesdelibirusticoparalascooperativasagrariasenelregimenfiscaldecooperativasysunecesariareforma
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La limitación de las bases imponibles del IBI rústico para las cooperativas agrarias en el régimen fiscal de cooperativas y su necesaria reforma

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