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Information on Regional Tax Authorities

Knows the provincial regulations to which the entity is subject with respect to corporate income tax.

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Navarre

We inform you of the place, deadline and form of presentation.

Information helpline:948.50 51 52

Website:www.navarra.es

The regulations to which the company is subject with respect to Corporation Tax determines the manner of filing.Companies subject to Navarre regulations must file their returns using the following forms:

  • The model S90 for the individual filing of returns (ORDEN FORAL 27/2022, of 16 March, published in the Official Gazette of Navarre of 13 April 2022).

  • The form 220 Foral for filing corresponding to tax groups (ORDEN FORAL 26/2022, of 15 March, published in the Official Gazette of Navarre of 12 April 2022).

The S-90 form has been adapted to the changes introduced by the Foral Law 21/2020, of 29 December, on the modification of various taxes and other tax measures and modification of the Revised Text of the Foral Law on Territorial Planning and Urban Development, in the Foral Tax Law.

Form S90 and Autonomous Community form 220 are required to be filed electronically by all taxpayers regardless of turnover.

For both forms, the filing period is between the first day of the fifth month and the 25th day of the seventh month following the end of the tax period both in the case of autonomous Navarre and other tax legislation.

However, taxpayers whose filing period would have ended before the 25th calendar day following the implementation of Autonomous Community orders regulating both forms may file their return within the 25 calendar days following such implementation.

The presentation of the forms 200 and 220 corresponding to taxpayers who, in accordance with the provisions of the Economic Agreement between the State and the Autonomous Community of Navarre, pay taxes to both Administrations and apply the common system regulations will be carried out as follows:

  • To obtain returns that must be filed with the Autonomous Community of Navarre, taxpayers will retain a copy of the return filed with the State Administration in an electronic file that adheres to the relevant form designs defined by the latter.This electronic file is sent electronically to be filed with the Autonomous Community of Navarre, with the taxpayer making the payment or requesting the refund as applicable.