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Practical Handbook for Companies 2021

Joint taxation regime with the Basque Country and Navarre

Criteria for determining the applicable legislation for corporate income tax purposes in the Basque Country and Navarre
Corporate Income Tax Regulations Agreement-Concerto-Convention
Tax addressVolume of operations previous yearRegulations
Basque Country ≤10 million € Regional regulations of the Basque Country
> €10 million Basque Country by-laws,
except for 75% or more of its operations in the common territory in the preceding financial year, in which case, state legislation
Navarre ≤7 million € Navarra regional regulations
> €7 million Navarre's foral regulations,
except for 75% or more of its operations in the common territory in the preceding financial year, in which case, state legislation
Common Territory ≤7 million € State regulations
>7 million € ≤ 10 million € ≤ 10 million € State regulation,
except for 100% of operations in Navarre, in which case, Navarre's foral regulation
> €10 million State regulations, except:
  • 75% or more of its operations, or 100% for tax groups, in the previous financial year in the Basque Country, in which case, Basque Country provincial legislation

  • 100% of operations in Navarre, in which case, Navarre's foral regulation