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Practical Manual of Companies 2022.

Joint taxation by the State and the Provincial Administrations of the Basque Country and/or Navarra

In this section on page 26 of model 200, the calculation of the tax percentages for each Administration is carried out in the cases of joint taxation to the State and the Provincial Councils of the Basque Country and/ o Foral Community of Navarra.

Likewise, the breakdown is collected for each of these Administrations of the data corresponding to the fee, fractional payments and other necessary to calculate the liquid amount to be deposited or returned to each of 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 (modified by Law 28/2007, of October 25 , by Law 7/2014, of April 21, by Law 10/2017, of December 28 and by Law 1/2022, of February 8), and in the Economic Agreement between the State and the Foral Community of Navarra approved by Law 28/1990, of December 26 (modified by Law 48/2007, of December 19, by Law 14/2015, of June 24 and by Law 22/2022, of October 19 ), joint taxation regimes are applied between the State and the Provincial Administrations for the distribution of Corporate Tax according to the volume of operations carried out in each of the territories.