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Practical Handbook for Companies 2021

Box 00047 Entities subject to provincial regulations

This box should be ticked by entities that have ticked box [00028] "Tribut.joint State/Deput.State and theForal" and which are subject to the corresponding foral corporate income tax regulations 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, or the Economic Agreement between the State and the Autonomous Community of Navarre, approved by Law 28/1990, of 26 December.

You can consult the special features of the joint taxation regime for the State Administration and the Provincial Councils of the Basque Country and/or the Community of Navarre at Chapter 13 of this Practical Manual.