Skip to main content
Practical Handbook for Companies 2021

Box 00049 Special systems under provincial regulations

This box should be ticked by entities that have ticked box [00028] "Tribut.joint State/Deput.State and theForales", to which the corresponding foral corporate income tax regulations are applicable according to 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, and which, being covered by a special regime of foral regulations, such special regime does not have its equivalent (regardless of its name) in the regulations of the State.

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.