Associate, and voluntary withdrawal regime , to carry out business activities, aimed at satisfying their economic and social needs and aspirations. There are two types of cooperative societies according to its regulations (law 27/1999, of july 16, on cooperatives): the first degree, formed by a minimum of three members and the second degree , formed by the union of two cooperatives. The liability of the partners for company debts is limited to the contributions to the subscribed share capital, whether or not they are fully paid up.
These companies are taxed in the corporation tax, a special regime established in law 20/1990 on the fiscal regime of cooperatives is applied. It should be noted that the competence in terms of legislation on cooperative societies has been transferred to the autonomous communities and many of them have their own legislation on the matter. Limited society in e commerce photo editing service limited companies, the social capital is divided into social participations, indivisible and cumulative. The capital is made up of the contributions of all the partners, with a minimum of €3,000. The partners are not personally liable for company debts, their liability is limited to the capital contributed. The limited company is taxed by corporation tax.
This corporate form is appropriate for small and medium-sized companies, with partners who are perfectly identified and involved in the project with the intention of permanence. Anonymous society the public limited company has a commercial nature , the share capital is divided into shares and is made up of the contributions of the partners, who are not personally liable for company debts, their liability is limited to the contributed capital. The share capital, constituted by the contributions of the partners, cannot be less than € 60,000 . It must be fully subscribed at the time of incorporation of the company and paid up at least 25%. The public limited company is taxed by