Geographical scope

2.2. GEOGRAPHICAL SCOPE

These statistics include transactions carried out within the scope of the tax. Section one of article 3 of Law 37/92 on Value Added Tax establishes the Spanish territory as the spatial scope of the tax, including the adjacent islands, the territorial sea up to the limit of twelve nautical miles and the airspace corresponding to said territory. Section two of Article 3 of this Law excludes operations carried out in the Canary Islands, Ceuta, and Melilla from the scope of the tax.

The tax regulations establish specific rules governing the special territorial regime affecting the historical territories of the Basque Country and the Autonomous Community of Navarre. Consequently, these statistics only include transactions carried out in the corresponding taxable territories of those entities that pay taxes to several administrations under the relative turnover regime, which are those required to file the annual summary declaration within the territorial jurisdiction of the State Treasury. Those exclusively taxed by the regional treasuries are excluded.