Regularisation of taxation ratios
The amended text of Article 29 of Law 12/2002, of 23 May 2002, approving the Economic Agreement with the Basque Country, amended by Law 10/2017, of 28 December, establishes that in cases where taxpayers have been subject to taxation by a tax administration, whether local or common, in the settlement periods prior to the time at which they start the regular supply of goods or services and to a different administration in the subsequent settlement periods, or when the proportion in which they pay taxes to the different administrations, common or local, in the aforementioned settlement periods has changed substantially, they shall regularise any tax refunds.
It shall be understood that the proportion in which they pay taxes to the different tax administrations, whether common or local, has changed substantially when the proportion corresponding to any of the tax administration has changed by at least 40 percent.
This adjustment shall be performed pursuant to the rates of taxation for each of the administrations concerned corresponding to the first full calendar year following the start of the normal supply of goods or services.
Taxpayers must submit a specific tax return to all the tax administrations affected by the adjustment, within the same period in which they must submit the last tax return for the first full calendar year following the start of the normal supply of goods or services corresponding to their activity.
The tax return before the AEAT shall be filed using form 318, which must be filed, where applicable, within the deadline for filing the last tax return of the first full calendar year following the start of the supply of goods or services.
The declaration forms to be filed with the Provincial Councils of the Basque Country shall be those that correspond in accordance with the provincial regulations.
This correction shall have no economic impact on the taxpayers.
The administrations shall assume the refund of the payments corresponding to the settlement periods prior to the time at which they start the normal provision of goods or services, resulting in the corresponding amounts having to be offset against each other.