Seminar on 2026 tax updates: analysis of tax deductibility for governing board remuneration, the new 4% VAT rate for special breads, and the impact of Pillar II/BEFIT.

The Chair of Agri-Food Cooperatives of the University of Valencia, in collaboration with AgroBank, held the seminar 2026 Tax Updates for Cooperatives on February 26th. This session, part of the #SeminariosCoops cycle, is an initiative by the Chair aimed at bringing the main legal and tax developments affecting their activity closer to agri-food cooperatives.

Key Experts and Presentations The event brought together leading specialists in Financial and Tax Law to address current tax issues from an academic perspective:

• Pilar Alguacil Marí: Professor of Financial and Tax Law, who delivered the lecture Taxation of Cooperatives: Special Regime and Corporate Tax.

• Pilar Bonet Sánchez: Professor of Financial and Tax Law, with the presentation VAT and member regime.

• Teresa Puchol Tur: Assistant Professor Doctor of Financial and Tax Law, who analyzed The complementary tax and the BEFIT proposal: impact on agri-food cooperatives.

The session was moderated by Félix Corchero Albarrán, representative of Agri-food Cooperatives of Spain, who was responsible for conveying the main concerns and interests of the sector during the debate.

Access to the Seminar For those professionals who were unable to attend, the full recording of the session can be accessed via the following link: https://www.youtube.com/watch?v=jSBWtCVT3-s