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Practical Manual of Companies 2022.

Update of the Economic Agreement between the State and the Foral Community of Navarra

Law 22/2022, of October 19, with effects for tax periods that begin on January 1, 2022 and that have not ended before the entry into force of said Law (October 21, 2022), modifies Law 28/1990, of December 26, which approves the Economic Agreement between the State and the Foral Community of Navarra, to update from 7 to 10 million the threshold figure for the volume of operations that serves to delimit the jurisdiction for the levy and verification of Corporate Tax, as well as the applicable regulations.

In addition, articles 18 and 23 of Law 28/1990, of December 26, are modified, which determine the application of the Navarra regional regulations and the inspection competence in the Corporate Tax of the Foral Treasury, in the case of taxpayers with tax domicile in common territory who pay taxes jointly to both Administrations and who in the previous year had carried out 75 percent or more of their operations in Navarra , except in the case of entities that are part of a tax group, in which case it is required that all entities in the group be subject to Navarra regional regulations under an individual tax regime, pursuant to the provisions of article 27 of the Economic Agreement. , in such a case, the inspection competence corresponds to the Foral Treasury.

Finally, modifications are introduced with respect to article 27 of Law 28/1990, of December 26, on the taxation of tax groups .