• Isabel Gemma Fajardo García


Spanish cooperative laws constitute a modern body of legislation that includes (and is sometimes ahead of) the latest trends in company law. It respects the nature and differential features of cooperatives and encourages them with substantive and fiscal laws appropriate to the social value that these companies contribute. At the same time, Spanish cooperative legislation reflects the country’s political model of government, the “State of Autonomies” (Estado de las Autonomias). This situation has generated a panorama that is complex but at the same time offers a wealth of measures and legal institutions to serve cooperatives. It has aroused enormous interest in cooperatives by scholars and researchers and promoted their study, which has been rewarded by laws that are highly dynamic and constantly being improved.


Work Cooperative General Assembly Share Capital Royal Decree Internal Auditor 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.



This work was carried out with the help of funding from the Spanish Ministry of Education and Science (research project DER2010-17798/JURI). Translation by Mary Georgina Hardinge.


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Further Reading

  1. Colegios Notariales De España (2001) Cooperativas. Comentarios a la Ley 27/1999, de 16 de julio, I [Cooperatives. Comments on Law 27/1999 of 16 July 1999, I], Colegios Notariales de España, IGoogle Scholar
  2. Fajardo García IG (2011) Cooperativas: Régimen jurídico y fiscal [Cooperatives: legal and Fiscal Regime]. Tirant lo Blanch, ValenciaGoogle Scholar
  3. Morillas Jarillo MJ, Feliú Rey M (2002) Curso de cooperativas [Course on cooperatives], 2nd edn. Tecnos, MadridGoogle Scholar
  4. Paz Canalejo N, Vicent Chuliá F (1989/1990/1994) Ley General de Cooperativas, Comentarios al Código de Comercio y Legislación Mercantil Especial [The general law on cooperatives. Comments on the Code of Commerce and Special Commercial Legislation]. Tom. XX Vol. n. 1 (1989), n. 2 (1990), n. 3 (1994). Ed. Revista de Derecho Privado, EDERSA, MadridGoogle Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  1. 1.University of ValenciaValenciaSpain

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