Calculation of the tax proportions of each Administration

To determine the tax quotas that correspond to each of the Administrations, the joint taxation regime of the Corporate Tax takes into account the proportion of the volume of operations carried out in each common and provincial territory during the year.

Without prejudice to the difficulties that may arise in interpreting the place of execution of certain operations, this mechanism significantly simplifies the calculations necessary for the disaggregation of 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 subsequent verification by the Tax Administration, 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 taxation regimes with the Basque Country and Navarra, are those detailed throughout this Chapter 13.