A Catalan housing cooperative qualifies as sense ànim de lucre for public procurement, public contracts, tax benefits and support measures only when its statutes expressly state the requirements in Cooperative Act 12/2015, article 144. After obligatory fund allocations, freely disposable surplus must not be distributed to members; it must go to an irrepartible statutory reserve for the cooperative’s activities, which may absorb losses. Member governing-board and accounts-auditor roles are unpaid, though nonmember board members may be paid and officeholders may recover expenses. Member capital interest cannot exceed the legal rate, subject to updates. Pay to worker-members, work-members and employees cannot exceed 150% of pay in the applicable collective agreement for the same activity and professional category in that sector and area. Verify the actual registered statutes and call bases. Housing-cooperative status alone is not nonprofit status, HPO qualification, or proof of eligibility for an ICF loan.
This statutory cooperative status differs from Spanish association/public-utility status, a foundation, or a public developer. Each may have different rights and call eligibility. See ct-cooperativa-habitatges, ct-generalitat-reserva-publica-solars, and ct-icf-habitatge-social-promocio.
Related
- ct-cooperativa-habitatges — underlying legal person
- ct-generalitat-reserva-publica-solars — current public-solar call and promoter gates
- cessio-us-model
- ct-ajd-cessio-us-cooperatives
- ct-barcelona-icio-cooperatives
- ct-cooperativa-integral
- ct-generalitat-projectes-singulars
- ct-generalitat-rehabilitacio-rural
- ct-habitatge-protegit
- ct-icf-habitatge-barcelona
- ct-icf-habitatge-social-adquisicio
- ct-tpo-cooperativa-sense-anim-lucre