Taxation on Social Enterprises: the Case of Spanish Co-operatives

Dr Marta Montero and Dr Alfonso C Morales

This report studies the extent to which current Spanish legislation favours an efficient co-operative model for labour insertion. Our first step will be to analyse the reality of social enterprises (co-operatives and nonco-operatives) in Spain today. Then, focusing on co-operatives, two aspects will be considered from a legal point of view: a) How do the autonomous regions regulate this type of co-operative and to what point do State and Autonomous Region regulations contribute to the creation of ‘labour insertion co-operatives’?; b) What fiscal measures exist for these co-operatives? A study will be carried out comparing the fiscal regime for co-operatives in the Basque Country to the fiscal regime for co-operatives in the rest of Spain.