In general, cooperatives (sociedad cooperative) are companies that conduct an enterprise whose priority objective is to promote the economic and corporate activities of their members and to meet their needs with their active participation, following the principles of the cooperative movement and serving the surrounding community.-

Farming and food cooperatives associate owners of agricultural, forestry, livestock or blended operations. Their purpose is to sell, provide supplies, production equipment and services, and conduct operations designed to improve, in any area or economic-social aspect, the operations of their members, elements or components, of the cooperative itself, or life in the rural setting, including, but not limited to, providing services through the cooperative and its staff. This consists of conducting farming or other similar tasks at the aforementioned operations and for members.

A cooperative’s main characteristics are:

  • They follow the principles of cooperatives: the principle of voluntary, open membership, of democratic member management, of autonomous and independent economic participation for members, of education, training and information, and of interest for the community.-
  • They are based on the values of self-help, self-responsibility, democracy, equality, fairness, solidarity, honesty, transparency, and social vocation.-


  • Limitations in hiring non-member staff
  • Tax allowances on Corporate Tax, as well as property tax and the Property Transfer and Legal Document Tax and local taxes.-

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