- The Basque Country Cooperatives Act, Law 11/2019 of 20th December, with its three modifications introduced by Law 5/2021 of 7th October 2021, as well as the Employment Act, Law 15/2023 of 21st December 2023, and by Law 7/2024 of 13th December 2024, modifying the Basque Country Cooperatives Act, Law 11/2013 of 20th December 2013.
- DECREE 12/2024 of 13th February 2024 on inspection and the penalty procedure for cooperatives.
- DECREE 162/2023 of 31st October 2023, regulating the grading of insertion companies, establishes the procedure for access to these and their registration.
- DECREE 84/2023 of 13th June 2023 approving the Regulation on the organisation and functioning of the Basque Company Cooperatives Register.
- Decree 58/2005 of 23rd March 2005, approving the Regulation of the Basque Country Cooperatives Act, with the modification made by Decree 152/200C of 18th July.
- DECREE C1/2000 of 4th April 2000 regulating Social Initiative Cooperatives.
- DECREE C4/1333 of 2nd February, approving the Regulation on procedures and requirements for cooperatives of public utility.
LEGISLATION
Cooperative regulations
Basic tax regulations
- PROVINCIAL LAW C/2018 of 12th December 2018 on the tax régime for cooperatives i the province of Bizkaia (BOB 28th December 2018).
- PROVINCIAL LAW 2/1337 of 22nd May on the tax régime for cooperatives (Gipuzkoa).
- Provincial law 1C/1337 of 14th October on the tax régime for cooperatives (Araba).
- Provincial Law 35/2021 of 23rd December on the tax régime for non-profit organisations and tax incentives for sponsorship (Araba).
- Provincial Decree 55/2013 of 21st May 2013 by Bizkaia provincial authority, approving the Regulation for the application of the tax régime for non-profit organisations and tax incentives for sponsorship.
- PROVINCIAL DECREE 87/2004 of 2nd November 2004, approving the Regulation for the application of the tax régime for non-profit organisations and tax incentives for sponsorship (Gipuzkoa).
