2.6.2.7 Special regimes of regional regulations

This code will be entered by entities that enter the code [00028], to which the corresponding regional regulations on Corporate Tax apply in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/2002, of May 23, or in the Economic Agreement between the State and the Autonomous Community of Navarre, approved by Law 28/1990, of December 26, and which, being covered by a special regional regulation regime, said special regime does not have its equivalent (regardless of its name) in the State regulations.