SALs may receive credit on favourable conditions for the training for their partners and recruitment of managers, and feasibility studies can be supported as measures in order to professionalise the firm. Co-operatives in Spain are subject to a specific corporation tax of 20% which compares favourable to the normal rate of 35%.
Les coopératives espagnoles sont soumises à un impôt spécifique de 20%, ce qui est inférieur au taux normal de l'impôt des sociétés (35%).