130002 20240731103307.0 doi 10.1108/JPEO-10-2022-0022 sideral 136317 ART-2023-136317 eng Marcuello, Carmen Universidad de Zaragoza (orcid)0000-0003-1745-8037 Employee ownership in Spain: worker cooperatives and sociedades laborales 2023 Access copy available to the general public Unrestricted Purpose: The aim of this paper is to describe the main characteristics of het two most recognised models in Spain: worker cooperatives and worker-owned companies (Sociedades Laborales). Design/methodology/approach: To this end, a review will be carried out of the main factors from the regulatory and financial framework and the support structures of these organisations model. Findings: The main findings are the constant decrease in the number of SSLL over the past ten years and a certain decrease in the number of worker cooperatives. Some of the reasons put forward for this decline are the lack of effective favourable tax treatment; the establishment of more favourable measures for capitalist companies; the change of the single payment of unemployment benefits; the lack of knowledge and training professionals and politicians. Originality/value: The main contribution of this paper is to provide a recent analysis of the regulatory changes and developments in the field of worker cooperatives and worker-owned companies in Spain. info:eu-repo/grantAgreement/ES/DGA/S28-23R info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 1.2 2023 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion 4012 650 Universidad de Zaragoza Dpto. Direcc.Organiza.Empresas Área Organización de Empresas 6, 2 (2023), 149-165 J. partic. empl. ownersh. Journal of participation and employee ownership 2514-7641 297865 http://zaguan.unizar.es/record/130002/files/texto_completo.pdf Postprint 508329 http://zaguan.unizar.es/record/130002/files/texto_completo.jpg?subformat=icon icon Postprint oai:zaguan.unizar.es:130002 articulos driver 2024-07-31-09:38:17 ARTICLE