4.2.6. Collaboration with Foral Treasury

Both the Agreement and the Economic Agreement, signed by the State and the Foral Community of Navarra and the Autonomous Community of the Basque Country (approved respectively by Law 28/1990, of December 26 and by Law 12/2002, of December 23 May) establish as an essential principle the coordination and mutual collaboration between said Foral Communities and the State in the application of their respective tax regimes.

In execution of this principle, the Tax Agency and the regional Tax Treasury of Navarra and the Historical Territories of the Basque Country have continued and intensified cooperation in order to improve and coordinate the control procedures and relations between both institutions, with the objective of making it easier for taxpayers to comply with their tax obligations, as well as closing possible avenues for tax fraud.