Box 00047 Entities subject to provincial regulations

This box will be checked by entities that have checked the box [00028] «Tribut. joint State/Deputy Cdad. Forales» and that the corresponding Foral regulations of the Corporate Tax apply to them in accordance with the provisions of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/2002, of May 23, or in the Economic Agreement between the State and the Foral Community of Navarra, approved by Law 28/1990, of December 26.

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 Foral Community of Navarre in Chapter 13 of this Practical Manual.