2.7.2.6 Entities subject to regional regulations

This code will be entered by entities that enter the code [00028] and to which the corresponding Corporate Tax regulations 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 Foral Community of Navarra, approved by Law 28/1990, of December 26.