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Methodology

Geographical scope

This analysis includes all taxpayers who file their tax returns and pay taxes, either exclusively or based on their turnover relative to the State.

Therefore, entities that carry out operations solely in the Basque Country and Navarre are excluded. Consolidated tax groups subject to the Basque or Navarrese tax regime are also excluded. However, the consolidated tax groups of the regional government are defined in the same way as the regulations established at any given time by the State and, therefore, are obliged to exclude dependent companies subject to regulations other than their own (in the case of Navarre, such exclusion occurs at the discretion of the parent company).

For joint taxation to occur for the State and the chartered territories, one of the following conditions must be met:

  • Those who are domiciled in a common territory and carry out operations in both territories (common and regional) during the tax period and whose operating volume in the immediately preceding fiscal year exceeded 10,000,000 euros.
  • Those who are domiciled in the regional territory and carry out operations in both territories, whose volume of operations in the previous fiscal year exceeded 10,000,000 euros, and whose total operations carried out in the common territory constitute at least 75% of the total operations carried out in the previous tax period.

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 (amended by Law 28/2007, of October 25, by Law 7/2014, of April 21 and by Law 22/2022, of October 19), and in the Economic Agreement between the State and the Foral Community of Navarra, approved by Law 28/1990, of December 26 (amended 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 apply between the State and the Foral Administrations for the distribution of Corporate Tax according to the volume of operations carried out in each of the territories.