Information on Regional Tax Authorities

Navarre

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:

• He S90 model for the individual submission of declarations (FORAL ORDER 39/2025, of April 11, of the Minister of Economy and Finance, published in the Official Gazette of Navarra on April 29, 2025).

• He model 220 Foral for the corresponding presentation to tax groups (FORAL ORDER 38/2025, of April 11, of the Minister of Economy and Finance, published in the Official Gazette of Navarra on April 29, 2025).

Law 28/1990, of December 26, which approves the Economic Agreement between the State and the Foral Community of Navarra, was amended by Law 22/2022, of October 19, with effect for tax periods that have started on or after January 1, 2022 and that have not ended before the entry into force of said Law (October 21, 2022), increasing from 7 to 10 million the threshold figure for the volume of operations that serves to delimit the jurisdiction for the levying and verification of Corporate Tax, as well as the applicable regulations.

In addition, the application of Navarrese regulations is established and the Tax Authority of Navarre is given the power to inspect, in the case of taxpayers with tax domicile in common territory who pay taxes jointly to both administrations and who have carried out 75 percent or more of their operations in Navarre in the previous year, unless they are entities that form part of a tax group, in which case 100 percent is required.

Form S-90 has been adapted to the regulatory changes introduced by Regional Law 22/2023, of December 26, amending various taxes and other tax measures, in the Regional Law on Corporate Income Tax.

The presentation of the S90 model and the 220 foral model will be by via electronics mandatory for all taxpayers, regardless of their trading volume.

For both models, the common term It is the period between the 1st day of the fifth month and the 25th day of the seventh month following the end of the tax period, whether they apply Navarrese regional regulations or regulations other than those of 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:

1. 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.

2. The aforementioned computer file will be submitted to the Navarre Regional Treasury, following the following process:

   1. Access the procedure "Submission of corporate tax files: common regulations", from the Navarra Portal through the following address: https://hacienda.navarra.es.

   2. Select the regulations and model of the declaration to be made, and import the file.

   3. Once the import is complete, use the send option.