11.8.1.3 Calculation of the proportions of taxation to each of the Administrations

In order to determine the tax rates corresponding to each of the Administrations, the joint taxation regime for Corporate Tax takes into account the proportion between the volume of operations carried out in each territory (common and regional) during the year.

Without prejudice to the difficulties that may arise from the interpretation of the place where certain operations are carried out, this mechanism significantly simplifies the calculations required to disaggregate the portion of tax debt to be paid to each of the Administrations.

The elements to be taken into account for the completion by the affected taxpayers (and their subsequent verification by the tax authorities) of the portion of tax debt attributable to the State determined in the corporate tax returns-settlements, considered separately for each of the joint tax regimes with the Basque Country and with Navarre, are those listed below.