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.

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 common 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 tax period.