Information on Regional Tax Authorities
Know the regional regulations to which the entity is subject regarding Corporate Tax.
Navarre
We inform you of the place, deadline and form of presentation
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:
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The model S90 for the individual presentation of declarations (FORAL ORDER 45/2024, of March 27, of the Minister of Economy and Finance, published in the Official Gazette of Navarra of April 29, 2024).
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The model 220 Foral for the presentation corresponding to tax groups (FORAL ORDER 44/2024, of March 27 of the Minister of Economy and Finance, published in the Official Gazette of Navarra of April 25 2024).
Law 28/1990, of December 26, which approves the Economic Agreement between the State and the Foral Community of Navarra, was modified by Law 22/2022, of October 19, with effects for the tax periods that have been started as of January 1, 2022 and have not been completed before the entry into force of said Law (October 21, 2022), increasing from 7 to 10 million the Threshold figure of volume of operations that serves to delimit the jurisdiction for the levy and verification of Corporate Tax, as well as the applicable regulations.
In addition, the application of Navarrese regulations is established and inspection competence is attributed to the Foral Treasury of Navarra, in the case of taxpayers with tax domicile in common territory who pay taxes jointly to both administrations and who have made in the previous year 75 percent or more of its operations in Navarra, unless they are entities that are part of a tax group, in which case 100 percent is required.
The S-90 model has been adapted to the regulatory modifications introduced by Regional Law 36/2022, of December 28, modifying various taxes and other tax measures, in the Regional Corporate Tax Law.
Form S90 and Autonomous Community form 220 are required to be filed electronically by all taxpayers regardless of turnover.
For both models, the common term is the period between the first day of the fifth month and the twenty-fifth day of the seventh month, following the conclusion of the tax period, whether Navarra or regional regulations apply. if they apply different regulations than Navarre.
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 filing of forms 200 and 220 for taxpayers who, in accordance with the Economic Agreement between the State and Navarre, pay taxes to both Administrations and apply common regime regulations may be filed as followed:
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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.