La presión fiscal en las sociedades cooperativas agrarias de segundo grado: repercusión de la Ley 3/2002, por la que se modifica la Ley 2/1999 de Sociedades Cooperativas andaluzas

Dado el notable crecimiento del sector cooperativo en nuestro país se hace cada vez más necesario un estudio de la presión fiscal que soporta el mismo. Los estudios existentes hasta el momento sobre presión fiscal son escasos, y más concretamente en el ámbito cooperativo, a pesar de la importancia que el mismo tiene en la economía global. En este trabajo más que analizar la fiscalidad favorable de este tipo societario, la cual ha sido objeto de estudio en multitud de trabajos, nos centraremos en determinar la presión fiscal soportada por una muestra de Cooperativas de Segundo Grado agrarias, todo ello a través del Tipo Impositivo Efectivo. Constituye el grueso del artículo el análisis comparativo de la presión fiscal que se realiza tomando en cuenta la Ley 2/1999 de cooperativas andaluzas, antes y después de la modificación de ésta por Ley 3/2002, de 16 de diciembre, así como la Ley de Régimen fiscal de cooperativas y la Ley del Impuesto sobre Sociedades al objeto de comprobar como afecta la consideración de una u otra normativa sobre la carga fiscal.Given the remarkable growth of the cooperative field in our country, it is more and more necessary to study the tax pressure that is beared by it. Until now the existing studies about the tax pressure are scarce, and more concretely in the cooperative field, in spite of the importance of it in the global economy. In this work, rather than analyse the favorable tax of this kind of societies, what has been the object of multiple works, we will focus on determining the taxpressure of our agrarian second degree cooperatives, through the efective tax rate. The bulk of the article is constituted by the comparative analysis of the tax pressure taking into account the Law 2/1999 of analusian cooperatives, before and after the modification of it by the Law 3/2002, of December 16th, as well as the Law of the tax of Cooperatives and the Law of Income Tax to check how the consideration of one or another law affects the tax charge

Análisis contable-mercantil de las reducciones de capital en las cooperativas: breve referencia fiscal

Capital reduction, from our point of view, has not been sufficiently studied in the literature, in spite of its great interest for the area of accountancy. In this paper we set out to analyze the net worth effects of contribution restitution, as well as the legal and countable consequences derived from the losses suffered by the cooperatives in the Autonomous Communities. These effects are observed from the point of view of both the Cooperatives General Law and their own regional regulation. For a better analysis of this statutory modification, we offer some practical examples that allow us to show some differences caused by capital reduction, depending on the Autonomous Comunity in which this operation has taken place.Capital reduction, cooperative, Autonomous Community, Cooperatives Law, partner, losses, Spain.

Working in the recicled inner city: insertions and extractions

The idea of recicled inner city is conceived from its own account as a living heritage in constant transformation that does not depend on a deliberate formal strategy but on the intertwining time, materials and activities. In the last fifteen years we have studied its many forms and scales through our own work of constructing sites and projects. These projects assume that the activity builds different cities at all times: superimposed cities, running in parallel, continuously enriched. In this sense we can highlight two of our proposals that can clearly reflect this way of understanding the act of recycling the European city, both of them located in Granada (Spain): The first one, Atelier in San Jerónimo street, is a cheap intervention, our own architectural atelier. On a small scale, we propose a course of action based on recycling material and symbolic of a collection of fragments of the city that are physically and conceptually displaced within an old premises (a mortuary and a parlour afterwords). The second one, Babydog Office, is an advertising office inserted in an old building in which the existing brick loading walls are cut, forming, through the reflections, an infinite interior landscape of discharge arcs.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tec

Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal

The work aims at analysing the Second Grade Cooperative Societies from an accounting and fiscal perspective. Consequently, their accounting obligations are stated first, followed by the implications arising from the recent publication of the Cooperative Societies Accounting Standards. Secondly, an accounting model which cooperatives could use in their transactions with their members (grass roots cooperatives are put forward). Lastly, a brief summary of the taxation laws applicable to these societies is made, examining the peculiarities of the Company Tax Law (Impuesto sobre Sociedades) in their particular case, and outlining the differences between accounting standards and confronting fiscal Law.First and second grade cooperatives, Accounting in cooperative societies, Company Tax (Impuesto de Sociedades), Taxation (items).

LA PRESIÓN FISCAL EN LAS SOCIEDADES COOPERATIVAS AGRARIAS DE SEGUNDO GRADO: REPERCUSIÓN DE LA LEY 3/2002, POR LA QUE SE MODIFICA LA LEY 2/1999 DE SOCIEDADES COOPERATIVAS ANDALUZAS

Given the remarkable growth of the cooperative field in our country, it is more and more necessary to study the tax pressure that is beared by it. Until now the existing studies about the tax pressure are scarce, and more concretely in the cooperative field, in spite of the importance of it in the global economy. In this work, rather than analyse the favorable tax of this kind of societies, what has been the object of multiple works, we will focus on determining the taxpressure of our agrarian second degree cooperatives, through the efective tax rate. The bulk of the article is constituted by the comparative analysis of the tax pressure taking into account the Law 2/1999 of analusian cooperatives, before and after the modification of it by the Law 3/2002, of Decembre 16th, as well as the Law of the tax of Cooperatives and the Law of Income Tax to check how the consideration of one or another law affects the tax charge

Los tiempos de San Jerónimo 17: inserciones, continuidades y desplazamientos en un paisaje interior

Copyright de la publicación compartido por la editorial y los autores Premios obtenidos por la obra: Finalista en la X BEAU: Bienal Española de Arquitectura y Urbanismo, 2016. Finalista Premios FAD 2016. Categoría de Diseño. Seleccionada por el Pabellón de España para la 15 Bienal de Venecia de Arquitectura. Seleccionada para la IV Luso-Espanhol de Arquitectura. Comisarios Rafael Moneo y Eduardo Souto de Moura Seleccionada en la VII Edición de los Premios Enor, 2017. Más información: http://www.cuacarquitectura.com/#!/archivo/trabajo/estudio-en-san-jeronimo/Cerca de la iglesia de la que recibió su nombre, el número 17 de la calle San Jerónimo de Granada muestra un espacio que revela sus múltiples alteraciones durante siglos. Su nueva transformación obedeció a la necesidad de convertir un antiguo local comercial en un estudio-taller situado en el centro histórico de la ciudad. Desde el principio, el objetivo fue superar las normas que priorizan una cierta idea constructiva sobre la arquitectura real, "contaminada", olvidando que estas alteraciones indican su verdadera historia con más precisión que una pretendida materialidad ideal. Ya sea una funeraria a mediados del siglo XX o un locutorio con conexión a internet, las diferentes actividades que ocuparon su interior dejaron impresas en sus paredes una serie de vestigios que sugieren nuevas posibilidades. A través de la estrategia de inserción, introduciendo "infraestructuras" dentro de un "paisaje interior" fue posible hacer visible esta dinámica, así como revelar sus diferentes estratos, modelando cada ladrillo y sus heridas, dignificando su presencia como parte de una historia de continua superposición de elementos. San Jerónimo 17 es un proyecto nacido de la oportunidad, de lo que encontramos en el lugar, con el movimiento de materiales de trabajos anteriores o incluso con el descubrimiento de contigüidades inesperadas. // Close to the church from which it received its name, number 17 of San Jerónimo Street in Granada shows a space reveiling its multiple alterations for centuries. Its new transformation obeyed the need to turn an old commercial premises into an atelier situated in the historic center of the city. From the beginning, the aim was to overcome the regulations that prioritize a certain constructive idea over the real, "contaminated" architecture, forgetting that these alterations indicate its true history more accurately than an ideal materiality. Whether it was a funeral home in the mid-twentieth century or a telephone booth center, the different activities that occupied its interior left imprinted on its walls a series of traces that suggest new possibilities. Through the strategy of insertion, introducing “infrastructures” within an “interior landscape” it was possible to make visible this dynamic, as well as reveal their different strata, mapping and modeling each brick, its wounds, dignifying its presence as part of a continuous history of overlapping elements. San Jeronimo 17 is a project born of opportunity, made of what we find in the place, with the movement of materials from previous works or even with the discovery of unexpected artistic contiguities.Universidad de Málaga. Campus de Excelencia Internacional Andalucía Tec

Shock : Parte I. Generalidades

En este artículo se lleva a cabo una revisión general del shock abarcando desde su definición y clasificación, pasando por la fisiopatología y los signos clínicos hasta el tratamiento. En ella se pretende que el lector obtenga una visión global y general de los procesos mas comunes en medicina de urgencias.

Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado

Given that the tax information provided by companies in their Annual Accounts is a key factor in providing a reliable image of themselves, it is essential for them to submit this information in accordance with the standards of the General Accounting Plan, as well as providing additional information. This study therefore endeavours to measure the degree to which a sample of Second Level Agrarian Cooperatives follow accounting and tax regulations, bearing in mind the level of obligatory tax information provided in the Annual Accounts and the amount of information voluntarily supplied.Second Level Agrarian Cooperatives, Annual Accounts, Tax Information, Corporation Tax.

Deporte y pandemia: el caso del baloncesto

En el momento en que las autoridades supieron del primer caso de coronavirus todo se paralizó. Se cerraron negocios, restaurantes, bibliotecas. Los centros de entrenamiento, parques y canchas también cerraron. Para cualquiera que practique un deporte el encierro implica una pérdida de libertad, pero para los basquetbolistas profesionales significa que no hay público, ni torneos, ni premios, ni sueldo. Pasó el tiempo y el discurso de las medidas de bioseguridad empezó a resonar en la calle. Tomar distancia, decían, lavarse las manos cada hora, andar con tapabocas siempre. ¿Cómo puede un jugador volver a la cancha con tapabocas?¿Cómo puede mantener distancia en un deporte de contacto? &nbsp