Geographical scope

The existence of independent tax regimes in the Provincial Councils of the Basque provinces and Navarre, for the two taxes (Personal Income Tax and Corporation Tax), limits the geographical scope of this statistic for SMEs to the so-called Common Tax Regime Territory which excludes the aforementioned provincial territories.

Although companies that pay taxes to several administrations are included in the scope of corporate tax, this statistic excludes those that have their registered office in the territory of the Basque Country.