Cooperative incorporation, non-profit qualification, protected cooperative taxation and charitable donation deductibility are separate tests. State Ley27/1999 DA1 non-profit qualification requires qualifying community/social activities and statutory restrictions: no surplus distribution, capital interest≤legal interest, free governing office and specified remuneration limits. Territorial cooperative laws may differ; do not apply state qualification mechanically to all regions.
Ley20/1990 art6tax-protected cooperative conditions and loss-of-protection causes apply separately. Art7lists specially protected classes; a housing cooperative is not automatically among them. Therefore do not copy a German cooperative tax model or promise every housing co-op the special tax benefits of worker/agricultural/consumer classes.
Ley49/2002 arts2–3covers specified qualified foundations, public-benefit associations and other listed entities meeting general-interest, expenditure, governance/asset-lock/accounting requirements. Ordinary association/non-profit cooperative status does not automatically make member capital or donations deductible charitable gifts. Regional ITP/AJD/ICIO relief requires its own enacted instrument and eligible taxable act; Catalan relief is handled by CT notes.