Cooperativas, sociedades laborales y mutualidades de previsión social: 25 años de progreso de la economía social de mercado bajo la constitución de 1978

This paper analyses the evolution of the leading market social economy organisations in Spain since the Constitution of 1978. The first part concerns a study of co-operatives and workers societies; the second refers to mutual societies. An analysis of the institutional framework, this sector's quantitative evolution, the responses to changes in the business background and the social impact of their activities enable us to conclude that over the period studied these companies have very significantly reinforced their position in the market. At the same time, they have consolidated their institutional recognition and their social image. Nevertheless, this very positive result should not obscure certain structural problems limiting their potential for development. The fragmentation of the three sub-sectors examined and the differences in legal treatment in financial and tax matters affecting mutual societies are questions that have to be resolved over coming years, with the aim of improving the competitive position of these organisations.