Joint taxation regime with the Basque Country and Navarre
| Corporate Income Tax Regulations Agreement-Concerto-Convention | ||
|---|---|---|
| Tax address | Volume of operations previous year | Regulations |
| 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:
|
|