Skip to main content
Practical Handbook for Companies 2021

Joint taxation by the State and the Provincial Administrations of the Basque Country and/or Navarra

In this section on page 26 of form 200, the calculation of the taxation percentages for each Administration is made in the cases of joint taxation to the State and to the Provincial Councils of the Basque Country and/or the Community of Navarre.

It also includes the breakdown for each of these Administrations of the data corresponding to the tax liability, instalments and other data necessary to calculate the net amount to be paid or refunded to each of them.

In accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country approved by Law 12/2002, of 23 May (amended by Law 28/2007, of 25 October, by Law 7/2014, of 21 April, by Law 10/2017, of 28 December and by Law 1/2022, of 8 February), and the Economic Agreement between the State and the Autonomous Community of Navarre approved by Law 28/1990, of 26 December (amended by Law 48/2007, of 19 December and by Law 14/2015, of 24 June), joint taxation regimes are applied between the State and the Autonomous Community Administrations for the distribution of Corporate Income Tax according to the volume of transactions carried out in each of the territories.