Consideraciones sobre el régimen fiscal de las cooperativas. Problemas actuales y líneas de reforma.

Law 20/1990, which governs the tax regime for cooperatives in Spain, is in a delicate situation. On the one hand, its technical or adjustment rules need to be adapted and brought up to date in view of the modifications that have been made to all types of law (fiscal, accounting, company) since it was passed. On the other hand, despite the tax relief provisions' having lost most of their coverage, paradoxically they are being questioned by the European Commission and the European Courts. This paper analyses the deficiencies of this tax regime and its possible reform from a critical viewpoint. [ABSTRACT FROM AUTHOR]