Joint taxation regime with the Basque Country and Navarra
| Corporate Tax Regulations Agreement-Convention | ||
|---|---|---|
| Tax address | Volume of operations in the previous year | Regulations |
| Basque Country | ≤10 million € | Regional regulations of the Basque Country |
| >10 million € | Basque Country regional regulations , except 75% or more of its operations in common territory in the previous year, in which case, state regulations |
|
| Navarre | ≤10 million € | Navarra regional regulations |
| >10 million € | Navarra regional regulations , except 75% or more of its operations in common territory in the previous year, in which case, state regulations |
|
| Common territory | ≤10 million € | National regulations |
| >10 million € | State regulations, unless:
|
|
Note to the table: In the case of tax groups, the tax consolidation regime regulated by the regional law will apply when all the entities comprising it are subject to regional regulations under an individual tax regime.