Tax Advisory in Navarra: Economic Agreement, Hacienda Foral, and the Autonomous Community's Own Tax Regime
Specialists in the Navarra Economic Agreement: CIT under Foral Law 26/2016, foral IRPF, Hacienda Foral de Navarra, and connection points for foral companies.
Navarra's Economic Agreement: why Navarra's tax regime is unique and must not be confused with the Basque regime
Does this apply to your business?
Do you know whether your company must pay to the Hacienda Foral de Navarra or to the AEAT under Economic Agreement rules?
Are you correctly applying the Economic Agreement connection points for CIT and VAT?
Are you aware of the Foral Law 26/2016 deductions that do not exist in the state CIT?
Have you analysed the differences in Navarra's foral IRPF for your employees resident in the Autonomous Community?
0 of 4 questions answered
Our foral tax advisory team in Navarra: specialists in the Economic Agreement and Foral Law 26/2016
Economic Agreement connection point analysis
We determine which administration — Hacienda Foral de Navarra or AEAT — has jurisdiction over your company's tax in each tax (CIT, VAT, IRPF), applying the Economic Agreement rules of Law 28/1990 as updated by Foral Law 36/2022. We identify double taxation risks and cross-administration overlaps.
Tax strategy under Foral Law 26/2016 CIT
We develop a plan exploiting the Navarra CIT's own rates and deductions: differentiated rates for SMEs (25% general, 23% for bases below EUR 60,000, 20% for newly created companies in the first year), foral R&D deductions, and foral Navarra tax consolidation.
Compliance before the Hacienda Foral de Navarra
We manage all tax obligations before the Hacienda Foral de Navarra: foral CIT (Form 200 N), foral VAT (Form 130 N), foral Navarra IRPF, foral Wealth Tax, and informative returns. We file self-assessments on time before the competent body.
Coordination with common territory and other foral territories
Where the company operates in both Navarra and common territory or the Basque Country, we coordinate taxation between administrations under Economic Agreement and Concierto Económico allocation rules, avoiding both double taxation and cross-assessment.
The challenge
Navarra operates under a tax system radically different from Spanish common territory: the Economic Agreement between the State and the Autonomous Community of Navarra — governed by Law 28/1990 and updated by Foral Law 36/2022 — grants the Hacienda Foral de Navarra full normative and revenue powers over the main direct and indirect taxes. Navarra's Corporate Income Tax is governed by Foral Law 26/2016 — not by the state Law 27/2014 — with its own rates and deductions that many companies with activity in Navarra are unaware of. Unlike the Basque Provincial Treasuries (Bizkaia, Gipuzkoa, Álava), whose foral system operates through the Basque Economic Agreement (Law 12/2002), Navarra has its own legal instrument: the Economic Agreement, with its own connection-point rules and a Hacienda Foral with full management and inspection autonomy.
Our solution
BMC serves companies and groups with activity or a registered office in Navarra through a model of specialist advisory in the Economic Agreement: analysis of connection points to determine which administration — Hacienda Foral de Navarra or AEAT — has jurisdiction for each tax, compliance under Foral Law 26/2016 CIT, foral Navarra IRPF planning, foral Wealth Tax, foral ISD, and coordination where the client's activity extends simultaneously to common territory and foral Navarra. Routine advisory is provided remotely, with video conferences, digital documentation, and electronic representation before the Hacienda Foral.
Navarra is the only Spanish Autonomous Community with a fully foral tax system articulated through the Economic Agreement between the State and the Autonomous Community of Navarra (Law 28/1990, most recently updated by Foral Law 36/2022). Unlike the common regime, the Hacienda Foral de Navarra has normative, management, and inspection competence over the main taxes: Corporate Income Tax is governed by Foral Law 26/2016, with its own rates and deductions; foral IRPF has its own consolidated text; and Wealth Tax and Inheritance and Gift Tax also follow differentiated Navarra legislation. Navarra's foralidad must not be confused with the Basque foral systems (Bizkaia, Gipuzkoa, Álava), which have their own Concierto Económico (Law 12/2002) with similar characteristics but structurally different features.
Navarra’s Economic Agreement: Why It Is Unique and Must Not Be Confused with the Basque Regime
The Navarra Economic Agreement is one of Spain’s two major foral tax regimes, alongside the Basque Economic Agreement. Both have historical roots that predate the 1978 Constitution and were expressly recognised by its First Additional Provision. However, they present first-order institutional and normative differences.
In Navarra, the management of the main taxes falls to the Hacienda Foral de Navarra (a body of the Autonomous Community), not a Provincial Council. This means there is a single foral tax administration for the whole of Navarra, with its seat in Pamplona. The Economic Agreement Law 28/1990, as updated by Foral Law 36/2022, governs the connection points that determine when a company pays to the Hacienda Foral de Navarra and when to the AEAT.
Our Foral Tax Advisory Team in Navarra: Specialists in the Economic Agreement and Foral Law 26/2016
BMC serves companies with activity or a registered office in Navarra through a remote specialist advisory model focused on the Economic Agreement. Our Madrid tax team has hands-on experience analysing Navarra Economic Agreement connection points, compliance under Foral Law 26/2016, and coordinating between the Hacienda Foral de Navarra and the AEAT for groups with simultaneous activity in several territories.
For proceedings requiring a physical presence in Pamplona — Hacienda Foral inspections, TEAFNA proceedings, in-person dealings with the Navarra Tax Agency — we collaborate with local members who know the internal workings of the foral tax administration.
What a Company with a Registered Office in Navarra Can Save
Foral Law 26/2016 sets rates that in some brackets are more favourable than the state CIT:
| Company type | State CIT (Law 27/2014) | Navarra foral CIT (Foral Law 26/2016) |
|---|---|---|
| General regime | 25% | 25% |
| SME (base < EUR 60,000) | 23% | 23% |
| New creation (1st year) | 15% (state law) | 20% (own foral rate) |
| Protected co-operatives | 20% | Own foral rate |
Beyond rates, the Foral Law 26/2016 deductions can represent a significant advantage over state CIT in R&D, job creation, and productive investment sectors.
What Our Tax Advisory Service in Navarra Includes
Initial connection point analysis: we review your company or group’s position to determine precisely which administration — Hacienda Foral de Navarra, AEAT, or Basque Haciendas Forales — has jurisdiction for each tax and for what proportion of turnover, under the current Economic Agreement.
Foral Navarra CIT compliance: preparation and filing of Form 200-N (Navarra foral CIT), with correct application of Foral Law 26/2016 rates, own foral deductions, and foral consolidation rules where applicable.
Foral VAT and IRPF compliance: periodic VAT self-assessments before the Hacienda Foral de Navarra for companies with a foral registered office, and management of foral Navarra IRPF for payroll withholdings and for members or directors resident in Navarra.
Foral Wealth Tax and ISD planning: analysis of the family business exemption in foral Navarra IP and of the foral ISD reductions for transfers on death and inter vivos.
Cross-administration coordination: for groups operating simultaneously in Navarra and common territory or the Basque Country, we manage proportional taxation under applicable connection points, coordinate with the AEAT and the Basque Diputaciones Forales as needed, and document the adopted approach to protect the group against cross-audits.
Request a connection point analysis with our team specialising in the Navarra Economic Agreement.
What a company with a registered office in Navarra can save compared with the common tax regime
We had a subsidiary in Pamplona and had been filing CIT with the AEAT for years when we should have been paying mostly to the Hacienda Foral. BMC analysed the connection points, regularised the situation, and designed a plan that exploits the Foral Law 26/2016 deductions. The tax saving and legal certainty are incomparable.
Experienced team with local insight and international reach
What our tax advisory service in Navarra includes
Economic Agreement connection point analysis
Determination of the competent administration (Hacienda Foral de Navarra or AEAT) for each tax, under Economic Agreement rules of Law 28/1990 as updated by Foral Law 36/2022.
Foral Wealth Tax and ISD
Planning of foral Wealth Tax and Navarra foral ISD: reliefs, exemptions, and foral family business.
Cross-administration coordination
Management of proportional taxation for companies operating in Navarra and common territory or the Basque foral territories, avoiding double taxation and cross-assessments.
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Frequently asked questions about the Economic Agreement, the Hacienda Foral de Navarra, and the foral CIT
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Tax Advisory in Navarra: Economic Agreement | BMC
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