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Authorization for cooperative societies to acquire holdings in non-cooperative societies to a proportion not exceeding 40%

Article 13 of Act 20/1990 regulates the causes for the loss of the status of cooperative with fiscal protection and among them includes, in paragraph 9, the acquisition of shares in non-cooperative entities for an amount bigger than 10% of their share capital. Exceptionally, it will be possible to acquire shares for a higher amount provided that, when higher than 40%, they are approved by the Ministry of Finance and Public Administrations and provided it is justified that the ownership of such shares "contributes to a better fulfilment of the corporate purposes of the cooperative and does not breach the basic operating principles of this kind of Entities".

Body Responsible: Directorate-General for Taxation

Matter: Taxes

SIA code: 991711