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Practical Handbook for Companies 2021

Calculation of the tax proportions of each Administration

For to determine the tax quotas that correspond to each of the Administrations, the joint taxation system for Corporation Tax takes into account the proportion between them of the volume of transactions carried out in each common and foral territory during the financial year.

Notwithstanding the difficulties that could give rise to the interpretation of place of execution of certain transactions, this mechanism greatly simplifies the calculations required for the breakdown of the portion of tax debt payable 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 Income Tax returns, and which must be considered separately for each of the joint taxation regimes with the Basque Country and Navarre, are those detailed throughout this Chapter 13.