Joint taxation regime with the Basque Country and Navarra
| Corporate Tax Regulations Concert-Agreement | ||
|---|---|---|
| Tax address | Volume of operations in previous year | Regulations |
| Basque Country | ≤€10 million | Regional regulations of the Basque Country |
| >€10 million | Regional regulations of the Basque Country , 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 | Provincial regulations of Navarra , 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 box: In the case of tax groups, the tax consolidation regime regulated in the regional regulations will be applied when all the entities that comprise it are subject to regional regulations in the individual tax regime.