{"id":1802,"date":"2022-11-30T08:38:15","date_gmt":"2022-11-30T07:38:15","guid":{"rendered":"https:\/\/kooperatibenkontseilua.coop\/legislacion\/"},"modified":"2026-07-22T07:33:56","modified_gmt":"2026-07-22T06:33:56","slug":"legislacion","status":"publish","type":"page","link":"https:\/\/kooperatibenkontseilua.eus\/es\/legislacion\/","title":{"rendered":"Legislaci\u00f3n"},"content":{"rendered":"[vc_row type=\u00bbfull_width_content\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-19-percent\u00bb column_padding_tablet=\u00bbpadding-20-percent\u00bb column_padding_phone=\u00bbpadding-20-percent\u00bb column_padding_position=\u00bbtop-bottom\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; 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background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbnone\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; gradient_direction=\u00bbleft_to_right\u00bb shape_divider_position=\u00bbbottom\u00bb bg_image_animation=\u00bbnone\u00bb gradient_type=\u00bbdefault\u00bb shape_type=\u00bb\u00bb][vc_column column_padding=\u00bbpadding-3-percent\u00bb column_padding_tablet=\u00bbinherit\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bb50px\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/2&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbadvanced\u00bb border_left_desktop=\u00bb1px\u00bb border_top_desktop=\u00bb1px\u00bb border_left_tablet=\u00bb1px\u00bb border_right_tablet=\u00bb1px\u00bb border_bottom_tablet=\u00bb1px\u00bb column_border_color=\u00bb#000000&#8243; column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][nectar_responsive_text inherited_font_style=\u00bbdefault\u00bb text_direction=\u00bbdefault\u00bb]\n<h2 style=\"text-align: center;\">Reglamentos sobre cooperativas<\/h2>\n[\/nectar_responsive_text][nectar_responsive_text inherited_font_style=\u00bbdefault\u00bb text_direction=\u00bbdefault\u00bb]\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/pdf\/2020\/BOE-A-2020-615-consolidado.pdf\">Ley 11\/2013, de 20 de diciembre, de Cooperativas de Euskadi, con tres modificaciones derivadas de la Ley 5\/2021, de 7 de octubre; y de la Ley 15\/2023. Ley de 21 de diciembre de Empleo y Ley 7\/2024, de 13 de diciembre, de modificaci\u00f3n de la Ley 11\/2013, de 20 de diciembre, de Cooperativas de Euskadi. <\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/bopv2\/datos\/2024\/02\/2401041a.pdf\">DECRETO 12\/2024, de 13 de febrero, sobre inspecci\u00f3n y procedimiento sancionador en materia de cooperativas.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/web01-bopv\/eu\/bopv2\/datos\/2023\/11\/2305150a.pdf\">DECRETO 162\/2023, de 31 de octubre, por el que se regula la calificaci\u00f3n de las empresas de inserci\u00f3n y se establece el procedimiento de acceso y registro de las mismas.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/bopv2\/datos\/2023\/07\/2303268a.pdf\">DECRETO 84\/2023, de 13 de junio, por el que se aprueba el Reglamento de organizaci\u00f3n y funcionamiento del Registro de Cooperativas de Euskadi.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/web01-bopv\/es\/bopv2\/datos\/2005\/04\/0501979a.shtml\">Decreto 58\/2005, de 23 de marzo, por el que se aprueba el Reglamento de la Ley de Cooperativas de Euskadi, modificado por el Decreto 152\/200C, de 18 de julio.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/bopv2\/datos\/2000\/05\/0001870a.pdf\">DECRETO C1\/2000, de 4 de abril, por el que se regulan las cooperativas de iniciativa social.<\/a><\/li>\n<li><a href=\"https:\/\/www.euskadi.eus\/web01-bopv\/es\/bopv2\/datos\/1999\/02\/s99_0033.shtml\">DECRETO C4\/1333, de 2 de febrero, por el que se aprueba el Reglamento sobre procedimientos y requisitos relativos a las sociedades cooperativas de utilidad p\u00fablica.<\/a><\/li>\n<\/ul>\n[\/nectar_responsive_text][\/vc_column][vc_column column_padding=\u00bbpadding-4-percent\u00bb column_padding_tablet=\u00bbpadding-2-percent\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb 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width=\u00bb1\/2&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbadvanced\u00bb border_left_desktop=\u00bb1px\u00bb border_top_desktop=\u00bb1px\u00bb border_left_tablet=\u00bb1px\u00bb border_right_tablet=\u00bb1px\u00bb border_bottom_tablet=\u00bb1px\u00bb column_border_color=\u00bb#000000&#8243; column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][image_with_animation image_url=\u00bb783&#8243; image_size=\u00bbfull\u00bb animation_type=\u00bbentrance\u00bb animation=\u00bbNone\u00bb animation_movement_type=\u00bbtransform_y\u00bb hover_animation=\u00bbnone\u00bb alignment=\u00bb\u00bb border_radius=\u00bbnone\u00bb box_shadow=\u00bbnone\u00bb image_loading=\u00bbdefault\u00bb max_width=\u00bb100%\u00bb max_width_mobile=\u00bbdefault\u00bb][\/vc_column][vc_column column_padding=\u00bbpadding-4-percent\u00bb column_padding_tablet=\u00bbpadding-2-percent\u00bb column_padding_phone=\u00bbinherit\u00bb column_padding_position=\u00bball\u00bb column_element_direction_desktop=\u00bbdefault\u00bb column_element_spacing=\u00bbdefault\u00bb desktop_text_alignment=\u00bbdefault\u00bb tablet_text_alignment=\u00bbdefault\u00bb phone_text_alignment=\u00bbdefault\u00bb background_color_opacity=\u00bb1&#8243; background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb column_position=\u00bbdefault\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/2&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbadvanced\u00bb border_top_desktop=\u00bb1px\u00bb border_right_desktop=\u00bb1px\u00bb border_left_tablet=\u00bb1px\u00bb border_right_tablet=\u00bb1px\u00bb column_border_color=\u00bb#000000&#8243; column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][nectar_responsive_text inherited_font_style=\u00bbdefault\u00bb text_direction=\u00bbdefault\u00bb]\n<h2 style=\"text-align: center;\">Normativa tributaria b\u00e1sica<\/h2>\n[\/nectar_responsive_text][nectar_responsive_text inherited_font_style=\u00bbdefault\u00bb text_direction=\u00bbdefault\u00bb]\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, de 12 de diciembre, de r\u00e9gimen fiscal de las cooperativas del Territorio Hist\u00f3rico de Bizkaia (BOB 28 diciembre).<\/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\">NORMA FORAL 2\/1337, de 22 de mayo, sobre R\u00e9gimen Fiscal de las Cooperativas (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\">Norma Foral 1C\/1337, de 14 de octubre, sobre R\u00e9gimen Fiscal de las Cooperativas (\u00c1lava).<\/a><\/li>\n<li><a href=\"https:\/\/www.araba.eus\/botha\/Boletines\/2021\/146\/2021_146_04194_C.pdf\">Norma Foral 35\/2021, de 23 de diciembre, de r\u00e9gimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo (\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\">Decreto Foral 55\/2013, de 21 de mayo, de la Diputaci\u00f3n Foral de Bizkaia, por el que se aprueba el Reglamento para la aplicaci\u00f3n del r\u00e9gimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo.<\/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\">DECRETO FORAL 87\/2004, de 2 de noviembre, por el que se aprueba el Reglamento para la aplicaci\u00f3n del r\u00e9gimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo (Gipuzkoa).<\/a><\/li>\n<\/ul>\n[\/nectar_responsive_text][\/vc_column][\/vc_row][vc_row type=\u00bbfull_width_content\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb scene_position=\u00bbcenter\u00bb text_color=\u00bbdark\u00bb text_align=\u00bbleft\u00bb row_border_radius=\u00bbnone\u00bb row_border_radius_applies=\u00bbbg\u00bb overflow=\u00bbvisible\u00bb overlay_strength=\u00bb0.3&#8243; 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