Calculation of the tax proportions of each Administration

In order to determine the tax quotas that correspond to each of the Administrations, the joint taxation regime for Corporate Tax takes into account the proportion between them of the volume of operations carried out in each common and regional territory during the fiscal year.

Without prejudice to the difficulties that may arise from the interpretation of the place where certain operations are carried out, this mechanism significantly simplifies the calculations required to disaggregate the portion of tax debt to be paid to each of the Administrations.

The elements to be taken into account for the completion by taxpayers, as well as for their subsequent verification by the Tax Authority, of the portion of tax debt attributable to the State determined in the Corporate Tax returns, and which must be considered separately for each of the joint tax regimes with the Basque Country and with Navarre, are those detailed throughout this Chapter 13.