Regulations on cooperatives
- Law 11/2013, of 20 December, on Cooperatives of the Basque Country, with the three amendments introduced by Law 5/2021, of 7 October; 15/2023. Law 7/2024, of 13 December, amending Law 11/2013, of 20 December, on Cooperatives of the Basque Country.
- DECREE 12/2024, of 13 February, on inspection and sanctioning procedure in the field of cooperatives.
- DECREE 162/2023, of 31 October, regulating the qualification of insertion companies and establishing the procedure for their entry and registration.
- DECREE 84/2023, of 13 June, approving the Regulation on the Organization and Functioning of the Register of Cooperatives of the Basque Country.
- Decree 58/2005, of 23 March, approving the Regulation of the Law on Cooperatives of the Basque Country, as amended by Decree 152/200C of 18 July.
- DECREE C1/2000, of 4 April, regulating Social Initiative Cooperatives.
- DECREE C4/1333, of 2 February, approving the Regulation on procedures and requirements for cooperative societies of public utility.
Basic tax regulations
- NORMA FORAL C/2018, of 12 December, on the tax regime of cooperatives of the Historical Territory of Bizkaia (BOB, 28 December).
- FORAL Standard 2/1337, of May 22, on the Tax Regime of Cooperatives (Gipuzkoa).
- Provincial Regulation 1C/1337, of October 14, on the Tax Regime of Cooperatives (Álava).
- Provincial Regulation 35/2021, of 23 December, on the tax regime of non-profit entities and tax incentives for patronage (Álava).
- Provincial Decree 55/2013, of 21 May, of the Provincial Council of Bizkaia, approving the Regulation for the application of the tax regime of non-profit entities and tax incentives for patronage.
- DECREE FORAL 87/2004, of 2 November, approving the Regulation for the application of the tax regime of non-profit entities and tax incentives for patronage (Gipuzkoa).
