Identidad, competitividad y creación de empleo : retos para una nueva fiscalidad de las cooperativas de trabajo asociado

In accordance with traditional positions, the European Commission decision about compatibility between cooperatives special taxation system in Spain and state aid EU regulations, considers the prohibition or restriction in operations developed with non-member third parties as an important element in order to accept different taxation for these companies. In worker cooperatives, the aim of the company is to put partners' work in common, so the third parties in them are those workers who are not partners in the cooperative. This affirmation means that the volume of work developed by those non-member third parties must be considered to be affected by the rules of prohibition or limitation, if the cooperative wants to enter the special cooperative taxation system. A revision of this aspect is required for worker cooperatives as far as it has a direct relationship with its competitiveness and its position as a job creation agent.