The cooperative identity in the tax system of the historical territories of the Basque Country
Abstract
This paper focuses on the role of taxation as an incentive for policies related to the principles inherent to cooperatives and which are recognised in the Basque Country’s Cooperatives Act. Basque cooperativism has distinguished itself, fundamentally, for generating quality work and the Basque cooperative members themselves recognise this social function and the distribution of wealth that this has generated. For this reason, and because of their special operating characteristics, cooperative societies have always been the subject of special treatment by the tax legislator, currently contained in the foral regulations on the tax regime for cooperatives in the Historical Territories of the Basque Country.
Received: 09 May 2025
Accepted: 28 May 2025
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