Skip to main content

New regulations for 2018

Skip information index

Criteria applicable for filing of VAT self-assessments after the modification of the Basque economic agreement

As a result of the recent publication of Act 10/2017, of 28 December, modifying Act 12/2002, of 23 May, and approving the Economic Agreement with the Autonomous Community of the Basque Country, some provisions have been changed that affect the levy of VAT. Therefore, the following table has been created, with a view to present the criteria applicable for filing VAT self-assessments, pending a modification of the Economic Agreement between the State and the Regional Community of Navarre.