4.2.6. Collaboration with Regional Treasuries

Both the Convention and the Economic Agreement, signed by the State and the Foral Community of Navarre and the Autonomous Community of the Basque Country (approved respectively by Law 28/1990, of December 26 and by Law 12/2002, of May 23) 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 accordance with this principle, the Tax Agency and the Tax Authorities of Navarre and the Historical Territories of the Basque Country have continued and intensified cooperation in order to improve and coordinate control procedures and relations between both institutions, with the aim of making it easier for taxpayers to comply with their tax obligations, as well as closing possible avenues for tax fraud.