Multinational and large-scale groups: 6 months to resolve discrepancies in the complementary tax

The State-Navarra Cooperation Council initiates negotiations to resolve discrepancies regarding the fifth final clause of Foral Law 18/2025, which establishes a complementary tax for multinational and large-scale groups. A six-month period is set to resolve differences, as provided in the fifth final clause of the foral law (art. 5.1). The aim is to ensure a minimum global tax level, directly impacting the fiscal structures of these groups.