Taxation in the common territory and in the regional territory
In cases where a taxable person carries out operations in common territory and in the territories of the Basque Country or Navarra , the provisions of the Economic Agreement with the Autonomous Community of the Basque Country must be complied with. approved by Law 12/2002, of May 23, modified by Law 10/2017, of December 28 ( BOE of December 29), 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 14/2015, of June 24 (BOE of June 25).
In application of their provisions, it is necessary to differentiate between: