Joint taxation regime with the Basque Country and Navarra
| Corporate Tax Regulations Agreement-Convention | ||
|---|---|---|
| Tax address | Volume of operations in the previous year | Regulations |
| Basque Country | ≤10 million € | Regional regulations of the Basque Country |
| >10 million € | Basque Country regional regulations , except 75% or more of its operations in common territory in the previous year, in which case, state regulations |
|
| Navarre | ≤7 million € | Navarra regional regulations |
| >7 million € | Navarra regional regulations , except 75% or more of its operations in common territory in the previous year, in which case, state regulations |
|
| Common territory | ≤7 million € | National regulations |
| >7 million € ≤ 10 million € | State regulations , except 100% of operations in Navarra, in which case, Navarra regional regulations |
|
| >10 million € | State regulations, unless:
|
|