Skip to main content
Practical VAT Guide 2026.

Navarre

  1. When transactions have been carried out for an amount not exceeding 12,000,000 euros in the previous year, tax will be levied exclusively in the territory where the tax domicile is located, regardless of where the transactions are carried out.

    Example:

    A company domiciled in Córdoba has carried out the following operations in year “n-1”

    • He has provided services located in Pamplona for an amount of 500,000 euros.

    • It has provided services located in common territory for an amount of 500,000 euros.

    Since its volume of operations in year “n-1” does not exceed the amount of 12,000,000 euros, this company will submit its self-assessments in year “n” for VAT, for the total of the operations it carries out, in common territory.

    In the event that the taxpayer changes tax domicile during the year, he or she will pay taxes to the Administration in whose territory the initial tax domicile is located until the date of the change of domicile, and to the Administration in whose territorial demarcation the new domicile is located from the date of the change of domicile.

  2. When the figure of 12,000,000 euros is exceeded in the previous year and operations are carried out exclusively in one territory, taxes will be paid exclusively in the territory in which the operations are carried out, regardless of the location of the company's tax domicile.

  3. When the figure of 12,000,000 euros is exceeded in the previous year and operations are carried out in both territories, tax will be levied in each Tax Administration in the proportion that the operations carried out in each of them represent in relation to the total of those carried out, regardless of the place where its tax domicile is located.

    Example:

    A company domiciled in Córdoba carried out the following operations in year “n-1”:

    • It has provided local services in Pamplona for an amount of 7,000,000 euros.

    • It has provided services located in common territory for an amount of 7,000,000 euros.

    Total operations: 7,000,000 + 7,000,000 = 14,000,000 euros

    7,000,000/14,000,000 x 100 = 50% (percentage of taxation in common territory)

    7,000,000/14,000,000 x 100 = 50% (taxation rate in the chartered territory)

    Since its volume of operations in year “n-1” exceeds the amount of 12,000,000 euros, in year “n” it must submit, in each settlement period, two self-assessments: one in common territory for 50% of its results and another in regional territory for the remaining 50%. These percentages will be provisional and at the end of the year, a regularization must be made according to the final percentages of the operations carried out in the current year.