2026-01-292026-01-29201810.5209/REVE.583962-s2.0-85047614100https://www.scopus.com/inward/record.uri?eid=2-s2.https://ucocris.uco.es/handle/123456789/29221Economics and EconometricsSocial Sciences (miscellaneous)Economics and EconometricsSocial Sciences (miscellaneous)Structural modifications in cooperatives. The transformation of a cooperative in a limited partnership and determination of the calculation and amount of funds to reimburse. A practical case; [Modificaciones estructurales en cooperativas. La transformacióresearch article