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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.
http://www.boe.es/boe/dias/2011/03/30/pdfs/BOE-A-2011-5708.pdf

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
Associations
Foundations
Mutual benefit societies
Insertion companies
Special employment centres
Agricultural processing companies

Cooperatives

Law 20/1990, of 19th of December, on the Tax Regime of Cooperatives
https://www.boe.es/buscar/doc.php?id=BOE-A-1990-30735

Law 27/1999, of 16th of July, on Cooperatives
http://www.boe.es/boe/dias/1999/07/17/pdfs/A27027-27062.pdf

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
http://www.boe.es/boe/dias/2003/10/14/pdfs/A36785-36785.pdf

Ministerial Decree ECO/3614/2003, of 16th of December, adopting the norms about accounting aspects of cooperative societies
https://www.boe.es/buscar/doc.php?id=BOE-A-2003-23748

Law 31/2006, of 18th of October, on the involvement of workers in the European anonymous and cooperative companies
http://www.insht.es/portal/site/Insht/menuitem.1f1a3bc79ab34c578c2e8884060961ca/?vgnextoid=061522583e7d3110VgnVCM100000dc0ca8c0RCRD&vgnextchannel=ff3cc6b33a9f1110VgnVCM100000dc0ca8c0RCRD

Law 3/2011, of 4th of March, regulating the European Cooperative Society domiciled in Spain
http://www.boe.es/boe/dias/2011/03/30/pdfs/BOE-A-2011-5708.pdf

Sheltered employment center

Social Integration Enterprises

Law 44/2007, 13th December, for the Regulation of Social Integration Enterprises' Regime
http://www.boe.es/boe/dias/2007/12/14/pdfs/A51331-51339.pdf

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.
https://www.boe.es/diario_boe/txt.php?id=BOE-A-1998-23789

Other regulations

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
https://www.boe.es/boe/dias/2002/03/26/pdfs/A11981-11991.pdf

Law 50/2002, 26th December, of Foundations
http://www.boe.es/boe/dias/2002/12/27/pdfs/A45504-45515.pdf

Law 3/2001, of 26th of March, on Maritime Fishing of the State
http://www.boe.es/buscar/pdf/2001/BOE-A-2001-6008-consolidado.pdf