Joint taxation by the State and the Provincial Administrations of the Basque Country and/or Navarra

In this section on page 26 of form 200, the percentages of taxation for each Administration are calculated in the cases of joint taxation to the State and the Provincial Councils of the Basque Country and/or the Foral Community of Navarre.

Likewise, the breakdown is included for each of these Administrations of the data corresponding to the fee, fractional payments and others necessary to calculate the net amount to be paid or returned to each of them.

In accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country approved by Law 12/2002, of May 23 (amended by Law 28/2007, of October 25, by Law 7/2014, of April 21 and by Law 10/2017, of December 28), and in the Economic Agreement between the State and the Foral Community of Navarra approved by Law 28/1990, of December 26 (amended by Law 48/2007, of December 19 and by Law 14/2015, of June 24), joint taxation regimes apply between the State and the Foral Administrations for the distribution of Corporate Tax according to the volume of operations carried out in each of the territories.