Box 00047 Entities subject to provincial regulations

This box will be marked by the entities that have marked the box [00028] «Tribut. joint State/Deputy. Qty. Provincial» and that the corresponding provincial regulations of Corporate Tax apply to them in accordance with the provisions of the Economic Agreement with the Autonomous Community of Basque Country, approved by Law 12/2002, of May 23, or in the Economic Agreement between the State and the Foral Community of Navarra, approved by Law 28/1990, of December 26.

The development of the joint taxation regime for the State Administration and the Provincial Councils of the Basque Country and/or Foral Community of Navarra is found in Chapter 13 of this Practical Manual.