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Practical Manual of Companies 2022.

Box 00047 Entities subject to provincial regulations

Entities that have checked box [00028] «Tribut. joint State/Deputy. Qty. Forales» on page 1 of form 200 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 specialties of the joint taxation regime for the State Administration and the Provincial Councils of the Basque Country and/or Foral Community of Navarra in Chapter 13 of this Practical Manual.