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Form 200. Corporate Income Tax Declaration 2019

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

To determine the tax contributions that correspond to each of the Administrations, the joint taxation regime for Corporate Tax takes into account the proportion of the volume of operations carried out in each territory (common and regional) during the year.

Without prejudice to the difficulties that may arise in interpreting the place of execution of certain operations, this mechanism significantly simplifies the calculations necessary for the disaggregation of 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 Administration) of the portion of tax debt attributable to the State determined in the Corporate Tax declarations-settlements, considered separately for Each of the joint taxation regimes with the Basque Country and Navarra are listed below.