Tax measures promoting cooperatives: a fiscal driver in the context of the sustainable development agenda

The social economy (SE) is becoming increasingly present in the Spanish business network. Its special characteristics make it attractive for the development of economic activities, since they are respectful of the environment and they promote the creation of stable and quality employment, even in economically degraded areas or for groups with labour market integration problems. These characteristics, moreover, are particularly important for the consolidation of a new business network that combines economic growth and sustainability, in the context of the commitments undertaken in the 2030 Agenda for the Sustainable Development Goals (SDGs).