IN USE OF THE POWERS GRANTED BY THE ROYAL DECREE-LAW THIRTY-ONE-THOUSAND NINE HUNDRED AND SEVENTY-SEVEN, OF TWO JUNE, TO ADAPT THE ORGANIZATION AND STRUCTURE OF THE COOPERATIVE MOVEMENT TO THE PRINCIPLES OF AUTONOMY AND FREEDOM ASSOCIATIVE, THE ROYAL DECREE TWO THOUSAND FIVE HUNDRED OR THOUSAND NINE HUNDRED AND SEVENTY-SEVEN, OF SEVENTEEN OF JUNE, IN GIVING A NEW REGULATION TO THE COOPERATIVE MOVEMENT, WHILE STRENGTHENING THE ASSOCIATIVE FREEDOM OF THE COOPERATIVE ENTITIES, ESTABLISHES A CLEAR SEPARATION BETWEEN THE INTEGRATION OF THE SAME FOR BUSINESS EXPANSION-TO TO DEVELOP BY THE COOPERATIVES OF SECOND AND SUBSEQUENT DEGREES-AND THE ASSOCIATION OF THE COOPERATIVES FOR THE PURPOSE OF REPRESENTATION AND DEFENSE OF THE COOPERATIVE MOVEMENT.

THIS MEANT THAT THE ECONOMIC AND COOPERATIVE ACTIVITIES THAT THE NATIONAL AND TERRITORIAL UNIONS OF COOPERATIVES HAD DEVELOPED WERE TO BE CARRIED OUT BY THE COOPERATIVES OF SECOND AND SUBSEQUENT DEGREES, WHICH, IN TURN, DEMANDED, BY THE GRANTING OF A PERIOD FOR THE TRANSFER OF ECONOMIC ACTIVITIES FROM THE SAID UNIONS TO THE COOPERATIVES OF THE SECOND AND THE SUBSEQUENT DEGREE TO BE CREATED, AND, ON THE OTHER, FOR REASONS OF EQUITY, THE ADEQUACY OF THE TAX RULES IN FORCE, WHICH DID NOT COVER THE FIGURE OF SECOND AND SUBSEQUENT COOPERATIVES HOWEVER, THEY REGULATED THE TAXATION OF THE ECONOMIC AND COOPERATIVE ACTIVITIES OF NATIONAL AND TERRITORIAL UNIONS.

THE REAL DECREE-LAW OF TWO OF JUNE PRIOR TO THIS NEED TO ADAPT THE TAX REGULATIONS TO THE SITUATION THAT EMERGED AS A CONSEQUENCE OF THE NEW STRUCTURE OF THE COOPERATIVE MOVEMENT, EMPOWERING THE GOVERNMENT TO THE EFFECT, THAN FOR REAL DECREE ONE THOUSAND EIGHT HUNDRED AND FIFTY-FIVE HUNDRED AND SEVENTY-EIGHT, OF TWENTY-NINE OF JUNE, ESTABLISHES THE FISCAL REGIME OF THE COOPERATIVES OF SECOND AND SUBSEQUENT DEGREES.

GIVEN THAT AT THE ENTRY INTO FORCE OF THE ROYAL REFERRED TO DECREE ONE THOUSAND EIGHT HUNDRED AND FIFTY-FIVE-HUNDRED AND SEVENTY-EIGHT IS ABOUT TO END THE ONE-YEAR PERIOD FORESEEN BY THE ROYAL DECREE TWO THOUSAND FIVE HUNDRED OR THOUSAND NINE HUNDRED SEVENTY-SEVEN SO THAT NATIONAL AND TERRITORIAL UNIONS CAN ADAPT TO THE NEW REGULATORY NORMS OF THE COOPERATIVE MOVEMENT, AND DURING WHICH THEY COULD CONTINUE TO DEVELOP ECONOMIC ACTIVITIES, UNTIL THEY HAVE AGREED, THEY WILL CREATE COOPERATIVES OF SECOND OR SUBSEQUENT DEGREES CONTINUING ECONOMIC ACTIVITIES WHICH THEY WERE DEVELOPING THE SAME ONES, IT BECOMES NECESSARY, IN ORDER TO AVOID IRREPARABLE DAMAGE TO THE COOPERATIVE MOVEMENT, TO EXTEND THE DEADLINE SET IN THE NUMBERS ONE AND TWO OF THE TRANSITIONAL ARRANGEMENT THIRD OF THE ROYAL DECREE TWO THOUSAND FIVE HUNDRED OCHO/XX_ENCODE_CASE_CAPS_LOCK_ON thousand nine hundred and seventy-seven, of seventeen June.

IN ITS VIRTUE, ON THE PROPOSAL OF THE MINISTER OF LABOR AND AFTER DELIBERATION OF THE COUNCIL OF MINISTERS AT ITS MEETING OF THE TWENTY-NINE DAY OF SEPTEMBER OF A THOUSAND NINE HUNDRED AND SEVENTY-EIGHT, I HAVE:

UNIQUE ARTICLE. -IT IS EXTENDED TO THE THIRTY OF APRIL OF A THOUSAND NINE HUNDRED AND SEVENTY NINE, AND UNDER THE SAME CONDITIONS, THE DEADLINE SET IN THE NUMBERS ONE AND TWO OF THE THIRD TRANSITIONAL ARRANGEMENT OF THE ROYAL DECREE TWO THOUSAND FIVE HUNDRED OCHO/XX_ENCODE_CASE_CAPS_LOCK_ON thousand nine hundred and seventy-seven, of seventeen June.

GIVEN IN MADRID TO TWENTY-NINE IN SEPTEMBER OF A THOUSAND NINE HUNDRED AND SEVENTY-EIGHT.-JUAN CARLOS. -LABOR MINISTER, RAFAEL CALVO ORTEGA.