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Practical Manual for Companies 2023.

Joint taxation regime with the Basque Country and Navarra

Criteria for determining the applicable regulations for the purposes of Corporate Tax in the Basque Country and Navarre
Corporate Tax Regulations Agreement-Convention
Tax addressVolume of operations in the previous yearRegulations
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:

  • 75% or more of its operations in the previous year in the Basque Country, in which case, Basque Country regional regulations

  • 75% or more of its operations in the previous year in Navarra, in which case, Navarra regional regulations

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.

  1. Joint tax regime with the Basque Country
  2. Joint taxation system with Navarra