Joint taxation regime with the Basque Country and Navarra
| Corporate Tax Regulations Concert-Agreement | ||
|---|---|---|
| Tax address | Volume of operations in previous year | Regulations |
| Basque Country | ≤€10 million | Regional regulations of the Basque Country |
| >€10 million | Regional regulations of the Basque Country , 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 | Provincial regulations of Navarra , 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, regional regulations of Navarra |
|
| >€10 million | State regulations, unless:
|
|