Multinational and large-scale groups: 12 months to adjust taxable base under new complementary tax

The Foral Law 18/2025 modifies Articles 23.1.b of Foral Law 26/2016 and Article 139.1.b) of Foral Law 13/2000, after transposing Directive (EU) 2022/2523, to establish a complementary tax ensuring a minimum global tax level for multinational and large-scale groups. This change directly affects the taxable base of these entities, with effects from the entry into force of the text. The transposition is carried out in accordance with the Statute approved by Organic Law 13/1982.