{"id":2080,"date":"2022-11-30T08:38:15","date_gmt":"2022-11-30T07:38:15","guid":{"rendered":"https:\/\/kooperatibenkontseilua.coop\/legislation\/"},"modified":"2026-07-22T07:33:56","modified_gmt":"2026-07-22T06:33:56","slug":"legislation","status":"publish","type":"page","link":"https:\/\/kooperatibenkontseilua.eus\/en\/legislation\/","title":{"rendered":"Legislation"},"content":{"rendered":"[vc_row type=&#8221;full_width_content&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;padding-19-percent&#8221; column_padding_tablet=&#8221;padding-20-percent&#8221; column_padding_phone=&#8221;padding-20-percent&#8221; column_padding_position=&#8221;top-bottom&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; background_image=&#8221;785&#8243; background_image_position=&#8221;center center&#8221; background_image_stacking=&#8221;default&#8221; background_image_loading=&#8221;default&#8221; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;advanced&#8221; border_bottom_desktop=&#8221;1px&#8221; column_border_color=&#8221;#000000&#8243; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; centered_text=&#8221;true&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;none&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;padding-3-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;50px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;advanced&#8221; border_left_desktop=&#8221;1px&#8221; border_top_desktop=&#8221;1px&#8221; border_left_tablet=&#8221;1px&#8221; border_right_tablet=&#8221;1px&#8221; border_bottom_tablet=&#8221;1px&#8221; column_border_color=&#8221;#000000&#8243; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][nectar_responsive_text inherited_font_style=&#8221;default&#8221; text_direction=&#8221;default&#8221;]\n<h2 style=\"text-align: center;\">Regulations on cooperatives<\/h2>\n[\/nectar_responsive_text][nectar_responsive_text inherited_font_style=&#8221;default&#8221; text_direction=&#8221;default&#8221;]\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/pdf\/2020\/BOE-A-2020-615-consolidado.pdf\">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. <\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/bopv2\/datos\/2024\/02\/2401041a.pdf\">DECREE 12\/2024, of 13 February, on inspection and sanctioning procedure in the field of cooperatives.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/web01-bopv\/eu\/bopv2\/datos\/2023\/11\/2305150a.pdf\">DECREE 162\/2023, of 31 October, regulating the qualification of insertion companies and establishing the procedure for their entry and registration.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/bopv2\/datos\/2023\/07\/2303268a.pdf\">DECREE 84\/2023, of 13 June, approving the Regulation on the Organization and Functioning of the Register of Cooperatives of the Basque Country.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/web01-bopv\/es\/bopv2\/datos\/2005\/04\/0501979a.shtml\">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.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/bopv2\/datos\/2000\/05\/0001870a.pdf\">DECREE C1\/2000, of 4 April, regulating Social Initiative Cooperatives.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/web01-bopv\/es\/bopv2\/datos\/1999\/02\/s99_0033.shtml\">DECREE C4\/1333, of 2 February, approving the Regulation on procedures and requirements for cooperative societies of public utility.<\/a><\/li>\n<\/ul>\n[\/nectar_responsive_text][\/vc_column][vc_column column_padding=&#8221;padding-4-percent&#8221; column_padding_tablet=&#8221;padding-2-percent&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; centered_text=&#8221;true&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;advanced&#8221; border_top_desktop=&#8221;1px&#8221; border_right_desktop=&#8221;1px&#8221; border_left_tablet=&#8221;1px&#8221; border_right_tablet=&#8221;1px&#8221; column_border_color=&#8221;#000000&#8243; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][image_with_animation image_url=&#8221;787&#8243; image_size=&#8221;full&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;None&#8221; animation_movement_type=&#8221;transform_y&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;center&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;100%&#8221; max_width_mobile=&#8221;default&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;none&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;padding-4-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;50px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;advanced&#8221; border_left_desktop=&#8221;1px&#8221; border_top_desktop=&#8221;1px&#8221; border_left_tablet=&#8221;1px&#8221; border_right_tablet=&#8221;1px&#8221; border_bottom_tablet=&#8221;1px&#8221; column_border_color=&#8221;#000000&#8243; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][image_with_animation image_url=&#8221;783&#8243; image_size=&#8221;full&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;None&#8221; animation_movement_type=&#8221;transform_y&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;&#8221; border_radius=&#8221;none&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;100%&#8221; max_width_mobile=&#8221;default&#8221;][\/vc_column][vc_column column_padding=&#8221;padding-4-percent&#8221; column_padding_tablet=&#8221;padding-2-percent&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;advanced&#8221; border_top_desktop=&#8221;1px&#8221; border_right_desktop=&#8221;1px&#8221; border_left_tablet=&#8221;1px&#8221; border_right_tablet=&#8221;1px&#8221; column_border_color=&#8221;#000000&#8243; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][nectar_responsive_text inherited_font_style=&#8221;default&#8221; text_direction=&#8221;default&#8221;]\n<h2 style=\"text-align: center;\">Basic tax regulations<\/h2>\n[\/nectar_responsive_text][nectar_responsive_text inherited_font_style=&#8221;default&#8221; text_direction=&#8221;default&#8221;]\n<ul>\n<li><a href=\"https:\/\/www.bizkaia.eus\/documents\/880307\/15187815\/ca_c_2018.pdf\/0f400fcd-bbe3-5bbc-4072-f3fe0adcf47b?t=1c7S4834S103S\">NORMA FORAL C\/2018, of 12 December, on the tax regime of cooperatives of the Historical Territory of Bizkaia (BOB, 28 December).<\/a><\/li>\n<li><a href=\"https:\/\/www.gipuzkoa.eus\/documents\/245C431\/1523301C\/NF+2-1337+%282022-1%23.pdf\/3e0C2Ced-C211-4C04-cf74-4774f12f342e?t=1C473424C0000\">FORAL Standard 2\/1337, of May 22, on the Tax Regime of Cooperatives (Gipuzkoa).<\/a><\/li>\n<li> <a href=\"https:\/\/web.araba.eus\/documents\/105044\/S854cS\/NORMA+FORAL+SOBRE+R%C3%89GIMEN+FISCAL+DE+LAS+COOPERATIVAS+%281%2S.pdf\/5774342d-cbSb-S4Sc-1c5c-b2f3eScd75ee?t=1c73S541227S0\">Provincial Regulation 1C\/1337, of October 14, on the Tax Regime of Cooperatives (\u00c1lava).<\/a><\/li>\n<li><a href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2021\/146\/2021_146_04194_C.pdf\">Provincial Regulation 35\/2021, of 23 December, on the tax regime of non-profit entities and tax incentives for patronage (\u00c1lava).<\/a><\/li>\n<li><a href=\"https:\/\/www.bizkaia.eus\/Ogasuna\/Zerga_Arautegia\/Indarreko_arautegia\/pdf\/ca_55_2019.pdf?hash=7a26382a08c83012436546accc696850&#038;idioma=CA\">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.<\/a><\/li>\n<li> <a href=\"https:\/\/www.gipuzkoa.eus\/documents\/245c431\/152SS005\/DF+872004+%282024-0%2S.pdf\/0c5e384a-1a4c-1c83-Sb5f-014cb102b3ce?t=172553175371c\">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).<\/a><\/li>\n<\/ul>\n[\/nectar_responsive_text][\/vc_column][\/vc_row][vc_row type=&#8221;full_width_content&#8221; 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