Legal information on Social Entrepreneurship... in Spain
In Spain there is a Law of Social Economy (Law N. 5/2011 – 29th of March 2011) since 2011, which was unanimously adopted by the Spanish Parliament, meaning that all groups representing the different political parties agreed to adopt this law.
As established by Law, the following entities are a part of the Social Economy:
Cooperative societies, in their different modalities, and amongst them, those of associated work, consumerism, housing, agricultural, services, sea, credit, teaching, health-related, insurances, of transport
Worker-owned societies / labour societies
Mutual benefit societies
Special employment centres
Agricultural processing companies
Law 20/1990, of 19th of December, on the Tax Regime of Cooperatives
Law 27/1999, of 16th of July, on Cooperatives
Decree 258/2001, of 27th of November, on inspection and sanction procedure in the field of cooperatives http://www.juntadeandalucia.es/boja/2002/11/19
Royal Decree 136/2002, of 1st of February, on the adoption of the Registry of Cooperative Societies https://www.carm.es/web/pagina?IDCONTENIDO=24202&IDTIPO=60&RASTRO=c154$m5845,5862
Ministerial Decree ECO/2801/2003, of 3rd of October, fixing the contributions to the Guarantee Fund in credit cooperatives
Ministerial Decree ECO/3614/2003, of 16th of December, adopting the norms about accounting aspects of cooperative societies
Law 31/2006, of 18th of October, on the involvement of workers in the European anonymous and cooperative companies
Law 3/2011, of 4th of March, regulating the European Cooperative Society domiciled in Spain
Sheltered employment center
- Law 8/2005 of 6th of June to make compatible invalidity pensions in their non-contributory modality with remunerated work.
- Law 13/1982, of 7th of April, on social integration of disabled people.
- Royal Decree 469/2006, of 21st of April, regulating the units of support to professional activity in the framework of the services of personal and social adjustment of the Special Employment Centres.
- Royal Decree 377/2006, of 24th of March, regulating the direct attribution of certain grants in the fields of employment and occupational vocational training.
- Royal Decree 290/2004, of 20th of February, regulating the labour enclaves as a measure to boost the employment of people with disabilities.
- Royal Decree 27/2000, of 14th of January, establishing alternative exceptional measures to the fulfilment of the reservation quota of 2% in favour of disabled workers of companies of 50 or more workers.
- Royal Decree 2273/1985, of 4th of December, regulating the special employment centres for disabled people. http://noticias.juridicas.com/base_datos/Anterior/r1-rd2273-1985.html
- Royal Decree 1368/1985, of 17th of July, regulating the employment relationship of special character of the disabled people working in the special employment centres.
- Ministerial Decree TAS/2787/2005 of 29th of August, authorising the utilisations of the donations received, on the basis of article 2.1 c) of the Royal Decree 364/2005, of 8th of April, for the promotion of Paralympic sport and the subsequent access to the labour market of sportspeople.
- Ministerial Decree of 24th of July of 2000, regulating the administrative procedure related to the alternative exceptional measures to the fulfilment of the reservation quota of 2% for disabled workers of companies of 50 or more workers regulated by the Royal Decree 27/2000.
Social Integration Enterprises
Law 44/2007, 13th December, for the Regulation of Social Integration Enterprises' Regime
Worker-owned / labour companies
Law 4/1997 of 20th of March on Workers-owned Societies. To clarify the legal gaps that can arise from the application of this rule, it is necessary to consult the consolidated text of the Law of Limited liability Societies of 28th of December, in the first case, and the Law 2/1995 of 23rd of March, of societies of limited liability for the second case. https://www.boe.es/diario_boe/txt.php?id=BOE-A-1997-6258
Royal Decree 2114, of 2nd of October of 1998, regulating the Administrative Registry of Workers-owned Societies.
Royal Decree 1776/1981, 3rd August, approving the statues regulating Agrarian Societies of Transformation http://www.boe.es/boe/dias/1981/08/14/pdfs/A18736-18738.pdf
Organic Law 1/2002, 22nd March, regulating the Right of Association
Law 50/2002, 26th December, of Foundations
Law 3/2001, of 26th of March, on Maritime Fishing of the State