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VAT practical manual 2022.

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 1/2022, of February 8 ( BOE of February 9), 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 22/2022, of October 19 (BOE of October 20).

In application of their provisions, it is necessary to differentiate between:

  1. Basque Country
  2. Navarre