The School of Agri-Food Cooperativism of the Chair for Agri-Food Cooperatives is offering a new online course ‘The tax regime for members of an agri-food cooperative’. It will be held from 19 April to 3 May 2023.
This course, which will be taught by María Pilar Bonet Sánchez, retired tenured university professor in Financial and Tax Law at the Universitat de València, aims to analyse the tax regime for the operations of the members of an agri-food cooperative with this one. It is aimed at people who are involved in agri-food cooperatives or who are going to join them.
The contents of the course ‘The tax regime for members of an agri-food cooperative’ include the study of the effects of the cooperative's corporate operations with the member: contributions made when the member joins the cooperative, the write-off of losses, the return on capital, and the withdrawal of membership.
The module analyses the treatment of the agri-food activity carried out by the members of a cooperative in terms of personal income tax and VAT. In the case of the personal income tax, both the direct and objective assessment scheme are analysed; and in the case of the VAT, the taxation of the member's operations with the cooperative is taken into account according to the system under which they are taxed: under the general regime or under the special regime for agriculture, livestock and fisheries.
This course falls within the activities of the School of Agri-Food Cooperativism, which is part of the Chair for Agri-Food Cooperatives. The main objective of the School is to offer training on the relevant aspects of agri-food cooperatives at a reduced price. The training is usually online and carried out through ADEIT (University-Business Foundation).
