• 1. Acquiring certification for the name: certifying that no other cooperative possesses the same name. Where: the central cooperative resgistry.
• 2. Drafting the statutes: they must at least include these points:
the name of the society
address and social purpose
conditions and requirements for becoming a member and procedure for ceasing to be a member
rights and obligations of members
rules relating to fees payable to become a member
composition of the governing bodies
When: before the granting of the articles of association.
• 3. Making public the articles of association and statutes:
o by signing before a notary. The promoters must make public the agreements relating to the constitution of the cooperative, the statutes and the selection of individuals to occupy positions.
o From the moment of the formal act of constitution of the cooperative before the notary, the situation of the cooperative shall be “in constitution”. At this stage, it is possible to enter into contracts with third parties.
• 4. Payment of asset transfer and documented legal acts tax:
o cooperatives are exempt from this tax in their constitutions.
• 5. Registering the articles of association in the cooperatives registry.
• 6. Requesting a tax identification code (CIF) and communicating the start of the cooperative’s activities.
Where: at the tax office by presenting a 036 form, which must include the start of the cooperative´s operations.
• 7. Registering the cooperative and the working members with the social security office.
• 8. Communicating the opening of the workplace:
When: within 30 days of the start of activities
Where: at the Department of Employment
• 9. Buying visitors books and obligatory corporate books
o The visitor’s book is compulsory and all companies must have one for each place of work.
With regards to corporate matters, the cooperative must have an up-to-date minute book and a registry of members.
• 10. Requesting opening and special licences from the town hall.