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Practical Handbook VAT 2021

Taxation in the common territory and in the regional territory

In cases where a taxable person carries out transactions in common territory and in the territories of the Basque Country or Navarre, the provisions of the Economic Agreement with the Autonomous Community of the Basque Country approved by Law 12/2002, of 23 May, amended by Law 10/2017, of 28 December (BOE of 29 December), and in the Economic Agreement between the State and the Autonomous Community of Navarre approved by Law 28/1990, of 26 December, amended by Law 14/2015, of 24 June (BOE of 25 June), shall apply.

In application of these provisions, a distinction must be made between:

  1. Basque Country
  2. Navarre