Box 00049 Special procedures under provincial regulations

This box will be checked by entities that have checked the box [00028] «Tribut. joint State/Deputy Qty. Forales» on page 1 of form 200, to which the corresponding regional regulations of the Corporate Tax is applicable according to the provisions of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/2002, dated May 23, or in the Economic Agreement between the State and the Foral Community of Navarra, approved by Law 28/1990, dated December 26, and that, being covered by some special regime of regional regulations, said special regime does not have its equivalent (regardless of its name) in the State regulations .

You can consult the special features of the joint taxation regime for the State Administration and the Provincial Councils of the Basque Country and/or the Foral Community of Navarre in Chapter 14 of this Practical Manual.