As economic and legal literature uses to point out, social cooperatives are usually able to meet social goals that are at the core of the welfare state, and, in Spain, are even avouched by the Spanish Constitution. These provisions are, on the other hand, in harmony with the contents of the Social business Initiative of the European Commission. So, taxation being a tool of public interest objectives, the tax treatment of social cooperatives should be designed to make them as efficient in this aims as possible. However, after the analysis of this treatment, we doubt it, so the main question of this research would be: is the current Spanish tax law on social cooperatives being an impulse or a drawback for them to accomplish their general interest goals?
That would be divided in these sub-questions:
- Which are the main problems that the tax treatment poses on Spanish social cooperatives?
- Are there some clauses in the tax treatment of Spanish social cooperatives that are incompatible with the goals included in the Social Business initiative?
So we should able to know if the tax system in Spain is accomplishing the aim of encourage the creation and work of this kind of Social business, such as the Social Business Initiative suggest the Member States to do.