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Practical manual for VAT 2022.

Taxation in the common territory and in the regional territory

In cases where a taxpayer carries out operations in common territory and in the territories of the Basque Country or Navarre, it must be in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country approved by Act 12/2002 of 23 May, as amended by Act 1/2022 of 8 February (Official State Gazette of 9 February), and in the Economic Agreement between the State and the Autonomous Community of Navarre approved by Law 28/1990 of 26 December, as amended by Act 22/2022 of 19 October (Official State Gazette of 20 October).

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

  1. Basque Country
  2. Navarre