Regularisation of taxation ratios

The new wording of article 29 of Law 12/2002, of May 23, which approves the Economic Agreement with the Basque Country, modified by Law 10/2017, of December 28, establishes that in the cases in those in which the taxpayers had been subject to the taxing jurisdiction of a tax administration, whether provincial or common, in the settlement periods prior to the moment in which they began the habitual execution of the deliveries of goods or services and to a different one in the periods of subsequent liquidation periods, or when the proportion in which they pay taxes to the different Administrations, common or regional, has changed substantially in the aforementioned liquidation periods, they will proceed to regularize the returned contributions.

It will be understood that the proportion in which taxes are paid to the different Administrations, common or regional, has changed substantially when the proportion corresponding to any of the Administrations has varied by at least 40 percentage points.

This regularization will be carried out in accordance with the tax percentages to each of the affected Administrations corresponding to the first full calendar year after the start of the usual delivery of goods or services.

Taxable persons must submit a specific declaration to all the tax administrations affected by the regularization, within the same period in which the last declaration-settlement of the first full calendar year following the start of the usual delivery of goods or services must be submitted. of services corresponding to their activity.

The declaration before the AEAT will be made through form 318, which must be submitted, if applicable, within the deadline for submitting the last declaration of the first full calendar year after the start of the deliveries of goods or provision of services.

The declaration models to be presented to the Provincial Councils of the Basque Country will be those that correspond in accordance with the provincial regulations.

This regularization will not have economic effects on taxpayers.

The Administrations must assume the return of the fees corresponding to the settlement periods prior to the moment in which they begin the usual delivery of goods or services, which will result in the corresponding amounts having to be compensated among themselves.