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Form 200. Corporate Income Tax Declaration 2018

11.8 Joint taxation regime for the State Administration and the Provincial Councils of the Basque Country and/or Foral Community of Navarra

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 (modified by Law 28/2007, of October 25, by Law 7/2014, of 21 of April and by Law 10/2017, of December 28), and in the Economic Agreement between the State and the Foral Community of Navarra approved by Law 28/1990, of December 26 (modified by Law 48/2007 , of December 19 and by Law 14/2015, of June 24), joint taxation regimes are applied between the State and the Provincial Administrations for the distribution of Corporate Tax according to the volume of operations carried out in each of them. the territories.

  1. 11.8.1 Tax specialties
  2. 11.8.2 Specialties for completing form 200