Territorial coverage and legal framework
Saventorino operates from Madrid, at the heart of Spain's social economy sector. The programme's content is anchored in the national cooperative legal framework while recognising Spain's regional legislative diversity.
Where we are based
The Saventorino training centre is located in the Chamberí district of Madrid, at C. de Almagro, 30. Madrid is home to a significant concentration of social economy entities and cooperative organisations. The centre's location reflects the city's role as a reference point for cooperative development in Spain.
The programme is delivered in person at the Madrid centre. Participants should contact the centre directly to confirm scheduling details and practical logistics for the intake they wish to join.
The legal framework addressed
Spain's cooperative legal landscape is shaped by both national legislation — principally the Ley 27/1999, de 16 de julio, de Cooperativas — and regional cooperative laws enacted by the autonomous communities. Many regions have their own cooperative statutes that apply to cooperatives registered within their territory.
The programme addresses this legislative plurality. The national framework is covered in depth as the baseline applicable across Spain. Regional variations are addressed to the extent that they affect the core topics — formation, taxation, governance, and accounting — with particular attention to the autonomous community of Madrid.
The fiscal aspects of the curriculum are grounded in the Ley 20/1990, de 19 de diciembre, sobre Régimen Fiscal de las Cooperativas, which establishes the special tax regime that distinguishes cooperatives from conventional enterprises in their tax obligations. This law applies nationally regardless of where a cooperative is registered.
Accounting follows the Orden EHA/3360/2010, which establishes the General Cooperative Accounting Plan. This plan applies nationally and provides the specific accounting framework that all cooperatives required to keep accounts must follow.
Spain's cooperative legal landscape
Understanding the interplay between national and regional cooperative legislation is an important part of the programme's legal foundation module.
National legislation
Ley 27/1999 de Cooperativas governs cooperatives registered with the national registry. It establishes the baseline rules for formation, governance, and member relations that the programme covers in Module 1 and Module 3.
Regional laws
Most autonomous communities have enacted their own cooperative legislation. Cooperatives registered in those regions are governed by regional law. The programme addresses this plurality with particular focus on the Community of Madrid.
Fiscal law
Ley 20/1990 sobre Régimen Fiscal de las Cooperativas applies nationally. It defines protected and specially protected status and establishes the tax benefits and obligations that Module 2 of the programme examines in detail.
Accounting plan
Orden EHA/3360/2010 establishes the General Cooperative Accounting Plan. This national instrument applies to all cooperatives subject to accounting obligations and forms the basis of Module 4's content.
Visit us in Madrid
The centre is located in the Chamberí district. Get in touch to arrange a visit or ask about the programme.
Contact the Centre