Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-7047
FELIPE VI KING OF SPAIN to all that the present join together and act.
Know: that the Cortes General have approved and I come in sanction the following law.
EXPLANATORY STATEMENT the current economic agreement between the State and the region of Navarre, approved by law 28/1990, of 26 December, envisaged in its third additional provision that in the event of a substantial reform in the tax law of the State, shall be by both administrations, by common agreement, the adaptation of the economic agreement.
From the last modification of the Convention, by law 48 / 2007, of 19 of December, will have produced a series of news in the ordering legal tax of the State that require the adaptation of the Convention.
With this modification are incorporated into the Convention various taxes approved by the Cortes Generales, in particular tax game activities, laid down in the Act 13/2011, may 27, of regulation of the game; the tax on the value of the production of it energy electric, the tax on the production of fuel Nuclear spent and waste radioactive resulting of the generation of energy nuclear and the tax on the storage of fuel Nuclear spent and waste radioactive in facilities centralized, introduced by the law 15 / 2012, of 27 of December, of measures tax for it sustainability energy; the tax on deposits in credit institutions, regulated in article 19 of the law 16/2012, December 27, by which adopt different tax measures aimed at the consolidation of public finances and to boost economic activity and, finally, the fluorinated greenhouse gas tax, established by law 16/2013 , of 29 of October, by which is established certain measures in matter of taxation environmental and will adopt other measures tax and financial.
Equally, competition is needed to require retention of the special tax on awards of certain lotteries and betting, created by law 16/2012, December 27, that several tax measures aimed at the consolidation of public finances and the impetus of economic activity, and that has been reproduced by the tax legislation of Navarre.
Other modifications of the State tax system to which the Convention must adapt are the replacement of tax sales retailers of certain hydrocarbons by a regional type of tax on hydrocarbons, carried out by the law 2/2012, of 29 June, the State budget for the year 2012 and the recent modification of the configuration of the excise duty on electricity conducted by law 28/2014 November 27.
Besides the adaptation of the Convention to the latest reforms of the system tax, is incorporate some improvements technical and systematic in the text of the same. In this regard, it was considered convenient to advance coordination between the State and the autonomous region when new state taxes are established. On the other hand, adapt the connection points of the income of non-resident tax and enters a competition rule management and inspection of this tax in relation to income derived through a permanent establishment.
To this same purpose of improves technical respond them adaptations in the procedure of change of address for service tax and in the presentation of certain statements informative.
Also modifies the rule about rules applicable to tax groups, form which will be integrated by companies subject to the same standards. In relation to another regime special of the tax on societies, the applicable to them mergers, spin-offs and other operations of reorganization business, is provides that the normative approved by the community Foral have the same content that the normative of territory common.
Also will include modifications of aspects institutional of the Convention. So, is streamlines it remission to the Board arbitration of them consultations tax on which not is has reached agreement in the Commission Coordinator and is expand them possibilities of constitute subcommittees of the same.
On the other hand, provides a rule relating to tax debts relating to management and who are admitted to another, in a way that the taxpayer may request extinction of tax debts by indirect taxes which can claim you an administration in the equivalent part of debt effectively fulfilled in the other, when there are certain requirements.
Finally, joining the usual transitional rules on the effects of the new Convention.
The present law is consequence of the agreement reached by both administrations in the sessions of the Commission negotiating of the Convention economic of 17 of February and 23 of March of 2015 (records 1 / 2015 and 2 / 2015).
Single article. Modification of law 28/1990, of 26 December, which approves the economic agreement between the State and the region of Navarre.
Approves the modification of the existing economic agreement between the State and the Comunidad Foral de Navarra, approved by law 28/1990, of 26 December, and this in accordance with the provisions of article 45 of the Act 13/1982, of 10 August, reintegration and improvement of the Foral regime in Navarre, and at the disposal additional third of that Convention in the terms set out in the annex of the present law.
Sole final provision. Entry in force.
One. This law shall enter into force the day following its publication in the "Official Gazette".
Two. Taxes agreed by virtue modification of the economic agreement that incorporates this law understand applicable with effect from 1 January 2013.
Therefore, command to all Spaniards, private individuals and authorities, which have and will keep this law.
Madrid, 24 June 2015.
The Prime Minister, MARIANO RAJOY BREY ANEJO agreement of the Commission negotiating the agreement economic. Records 1/2015 and 2/2015 agreement approving the modification of the economic agreement between the State and the region of Navarre, agreeing on the new wording to be given to the two articles, six, fourteen, twenty-seven, thirty-five, thirty-six, forty, forty-three, forty-six, forty-seven, sixty-seven, and the third additional provision in the addition of the thirty articles bis Thirty-one bis, ter thirty-one, thirty-one quater, the eleventh additional provision and transitional provisions fourteenth, fifteenth, sixteenth and seventeenth.
«Article 2.» Tax authority.
(1. in the exercise of the Authority tax to is concerns the article earlier, it community Foral of Navarre must respect: to) them criteria of harmonization of the regime tax of Navarra with the regime general of the State established in this Convention economic.
(b) the powers which, in accordance with the provisions of the present economic agreement, corresponding to the State.
(c) treaties or international agreements signed by the State, especially those signed to avoid double taxation, as well as the rules of tax harmonisation in the EU, and must assume returns that appropriate practice as a result of the implementation of such conventions and standards.
(d) the principle of solidarity referred to in article 1 of the organic law of reintegration and improvement of the Foral regime in Navarre.
(e) institutions, powers and competencies of the State inherent in the constitutional unit, as provided for in article 2 of the law of reintegration and improvement of the Foral regime in Navarre.
2. without prejudice to the provisions of the legislation of regime general of the State, the region of Navarre may establish and regulate taxes other than those referred to in the Convention, respecting the principles set out in paragraph 1 above and the harmonization criteria provided for in article 7 of this Convention.»
«Article 6. Modification.
Any modification of this economic agreement shall conform to the same procedure followed for its elaboration and adoption.
The same procedure should follow is to harmonize the regime tax of Navarra with them new tributes that the State can establish in the future.
«When is present a project of law by which the State set a new tax, is convened the Commission Coordinator, or it Subcommittee in that delegate, for evaluate and analyze it adaptation of the Convention to the new figure tax projected by the State, in accordance with the procedure planned in the available additional third of the Convention.»
«Article 14.» Withholding and income to has by certain increments of heritage.
1. them retentions e income to has relating to them increases of heritage derivatives of the transmission or refund of actions and shares of institutions of investment collective is will require, according to its own normative, by it community Foral when the shareholder or participant have its domicile fiscal in Navarra.
2. the withholdings corresponding to the special tax on the awards of certain lotteries and betting shall be exacted by the Foral community of Navarra when the beneficiary has his habitual residence or fiscal domicile in the territory. In the levying of these withholdings Navarra apply rates identical to those of the common territory.
3. withholdings and payments on account associated with awards other than those specified in the preceding paragraph which are delivered as a result of participation in games, contests, raffles or random combinations, whether or not linked to the offer, promotion or sale of certain goods, products or services, shall be exacted, according to its own regulations, by the Foral community when the payer thereof have their fiscal domicile in Navarrese territory. In any case, shall be exacted by the administration of the State or the autonomous region when they correspond to prizes for them satisfied.»
«Article 27. Tax system of groupings, joint and corporate groups.
1. the tax regime of temporary unions of companies and economic interest groups shall correspond to Navarra when all of the entities that comprise them are subject to Basque legislation.
These entities charged to their partners the part corresponding of the amount of them operations performed in one and another territory, that will be dyed in has by these to determine the proportion of their operations.
2. to determine the taxation of corporate groups, the following rules shall apply: 1 the tax consolidation system will be that corresponding to the Foral community when the parent company and all subsidiaries were subject to Basque legislation on individual tax regime, and will be that corresponding to the regime of fiscal consolidation of the common territory when the parent company and all subsidiaries were subject to the tax regime of the common territory in individual tax regime. To these effects, is considered excluded of the Group tax them societies that were subject to the other rules.
2nd tax groups in which the parent is subject to Basque legislation on individual tax regime, are deemed equivalent in their tax treatment tax groups to which the parent is a non-resident in Spanish territory.
3rd in all case, is apply identical rules to the established in each time by the State for the definition of group fiscal, society dominant, societies dependent, grade of domain and operations internal of the group.
3. for the application of the system of fiscal consolidation of the corporate groups that pay tax to both administrations will follow the following rules: 1st the companies making up the Group presented, in accordance with the General rules, the Declaration established for the individual tax regime.
Without prejudice of it willing in the paragraph above, the society dominant will present to each an of them administrations them States accounting consolidated of the Group tax.
2nd the tax group will be taxed at one or the other administration depending on the volume of operations performed in each territory.
«To these effects, the volume of operations performed in each territory will be constituted by the sum or aggregation of them operations that each an of the societies members of the Group fiscal carried out in the same, before them deletions Intergroup that come.»
«Article 30 bis.» Management and inspection of the tax when it is payable in respect of income obtained through permanent establishment.
1. When is graven revenue obtained through establishment permanent, in them cases of taxation to both administrations, is apply them rules of management of the tax provided for in the article 22 previous.
2. the inspection of the tax, when it is payable in respect of income obtained through permanent establishment, will be held by the administration which is competent to apply the rules laid down in article 23 before.»
«Section 6th tax on the value of the production of the energy electric article 31 bis.» Regulations applicable and levying of the tax.
1. in the levy of the tax on the value of the production of the electric power the Foral community of Navarre apply the same substantive and formal rules established at any time by the State.
However, the Foral community can adopt their filing and payment which shall contain at least the same information as those of the common territory and set the payment deadlines for each settlement period, that will not differ substantially from those set by the administration of the State.
2. the tax levied by the Foral community of Navarre when the electric power production facility is situated in their territory. When the installation is located in territory navarro and in territory common the levying of the tax will correspond to the Administration competent for its authorization.
3. the payments on account of tax shall be exacted, by one or the other administration, according to the criteria contained in paragraph 2.
4. callbacks which must be made by the respective administrations in the amount that corresponds to each.»
«Section 7 imposed on the production of fuel nuclear spent and waste radioactive resulting of the generation of energy nuclear e tax on the storage of fuel nuclear spent and waste radioactive in facilities centralized article 31 ter.» Applicable legislation and levying of the tax.
1. in the levy of the tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power and of the tax on the storage of spent nuclear fuel and radioactive waste in centralised installations the Foral community of Navarre apply the same substantive and formal rules established at any time by the State.
However, the Foral community can adopt their filing and payment which shall contain at least the same information as those of the common territory and set the payment deadlines for each settlement period, that will not differ substantially from those set by the administration of the State.
2. the levying of the tax on the production of spent nuclear fuel and radioactive waste from nuclear power generation will be the Foral community of Navarre when the production facility of spent nuclear fuel and radioactive waste from nuclear power generation is situated in their territory. When the installation is located in Navarrese territory and common territory the tax levied by the competent administration for approval.
3. the tax on the storage of spent nuclear fuel and radioactive waste in centralised installations levied by the Foral community of Navarre when the installation where it is stored the fuel and waste is situated in their territory.
4. payments on account of these taxes shall be charged by one or the other administration, the criteria contained in paragraphs 2 and 3 of this article.
5 returns which must be made by the respective administrations in the amount that corresponds to each.»
«Section 8th tax on deposits at the credit institutions article 31 quater. Regulations applicable and levying of the tax.
1. in the levying of the tax on deposits in credit institutions the Foral community of Navarre apply the same substantive and formal rules established at any time by the State.
However the foregoing, Navarra can establish the types of assessment of this tax within the limits and on the conditions in force at each point in the common territory.
Addition, the Foral community may adopt their filing and payment which shall contain at least the same information as those of the common territory, and set the payment deadlines for each settlement period, which does not differ substantially from those set by the administration of the State.
2. the tax levied by the Foral community of Navarre when headquarters, branches and offices are maintained where third party funds are located in its territory. The tax funds held by non-Presential marketing systems and those other not susceptible of territorialization will be attributed to the Foral community in the proportion corresponding according to their participation in the territorializados deposits.
3. payments on account of tax are required by one or the other administration in accordance with the criteria contained in the preceding paragraph.»
«Article 35. Levying of excise.
1 it shall be for the Foral community the levying of the excise when the accrual thereof in Navarrese territory.
The returns of them taxes special of manufacturing will be made by the Administration in which had been entered them quotas whose return is requested. However, in them cases in that not is possible determine in what administration were entered them fees, the return is made by the corresponding to the territory where is generate the right to the return.
It control, as well as the regime of authorization of the establishments located in Navarra, will correspond to the community Foral. However, for the authorization of them deposits tax will be required the prior communication to the administration of the State.
2. the tax special on certain means of transport is will require by the community Foral of Navarra when them means of transport are object of registration final in territory navarro.
Registration shall be carried out in accordance with the criteria laid down by the regulations in force on the matter. In particular, them people physical shall be the registration of the medium of transport in the province in that is find his address fiscal.
Returns of contributions of this tax must be made by the Administration in which they were entered.
However it willing in the paragraph 5, it community Foral may establish them types of assessment of this tax within the limits and in them conditions existing in each time in territory common.
3 excise duty on coal will be required by the Foral community of Navarra when the accrual thereof in Navarre.
Be produced the accrual at the time and in the place of release for consumption.
Is understands produced it put to consumption in the time of the first sale or delivery of coal after its production, extraction, import or acquisition intra-Community. They shall also be regarded as first sale or delivery sales or subsequent deliveries carrying businessmen intended coal for resale when they have been applicable to acquire him exemption for destination to resale.
Also the release for consumption means produced at the time of the consumption of coal. Will have the consideration of autoconsumo the use or consumption of the coal made by them producers or extractors, importers of, acquiring intra-Community or entrepreneurs that is concerns the paragraph previous.
4. the excise duty on electricity is required by the Foral community of Navarre when the accrual thereof in Navarre.
In the case of the supply of energy electric, is considered produced the accrual in the moment and in the place of the put to consumption of the person or entity acquirer.
In the case of consumption by the producers of electric energy of that electricity generated by themselves, is deemed produced the accrual at the time of consumption.
5. in the levying of excise duties that correspond to the autonomous region, it apply the same basic principles, substantive and formal standards at each time in the territory of the State. However, the administration of the Foral community of Navarra can adopt their filing and payment, which shall contain at least the same information as those of the common territory and set the payment deadlines for each settlement period, that will not differ substantially from those set by the administration of the State. «However it earlier, the community Foral of Navarra may establish them types of assessment of these taxes within them limits and in them conditions existing in each time in territory common.»
«Section 3 tax the 36 gas fluorinated of effect greenhouse article. Applicable legislation and levying of the tax.
1. in the levy of the tax on the fluorinated greenhouse Gases the Foral community of Navarre apply the same substantive and formal rules established at any time by the State.
However, the community Foral may approve them models of statement e income that shall contain, at least, them same data that them of the territory common and noted deadlines of income for each period of liquidation, that not will differ substantially of them established by the administration of the State.
2. the tax levied by the Foral community when consumers referred to in the State regulations using products subject to tax in facilities, equipment or appliances in its territory.
When fluorinated greenhouse gases are subject to consumption, the levied by the Foral community of Navarre when this consumption occurs in its territory.
In the rest of alleged not referred in them paragraphs earlier, the levy will correspond to the community Foral of Navarra when the establishment of the taxpayer in which is produce the made taxable file in its territory.
3 the return that will be made by the Administration in which the quota whose return is requested with the limit of the amount had been entered.»
«Article 40.» Levy of the taxes and regulations applicable.
1. the tax on games of chance, gambling or gambling shall be levied by the Foral community where the taxable transactions takes place in Navarre.
2. the tax rate on raffles, Tombolas, betting and random combinations shall be levied by the Foral community when your authorization must be in Navarre.
3. the game activities tax levied the Foral community of Navarra, the administration of the State or both administrations in proportion to the volume of operations performed in each territory during the exercise.
Taxpayers will be taxed, either that is the place they have their fiscal domicile, the different administrations in proportion to the volume of operations performed in each territory during the exercise.
The proportion of the volume of operations performed in each territory during the exercise is determined by the relative weight of the playbook amounts corresponding to players resident in Navarre and in the common territory. This proportion applies also to liquid quotas derived from game modes in which the residence of the player not identifiable and the contributions for non-resident players in the Spanish territory.
Notwithstanding the provisions of the preceding paragraph, the tax levy for the realization of deportivo-beneficas mutual betting and horse racing totalizator betting State, in which the residence of the player, is not identified will correspond to the Foral community of Navarre when point of sale where the bet is made is situated in its territory.
4 taxable persons shall submit the tax due before the competent administration for levying, which shall include, in any case, the applicable proportions and quotas resulting with each of the administrations. In any case, taxable persons of the tax incorporated in models to present to each of the administrations involved all information pertaining to the activities taxed by this tax.
5 returns that apply will be carried out by the respective administrations in the amount corresponding to each.
6. in the taxes referred to in paragraphs 1 and 2 of this article, when your authorization must be in Navarra, Navarra apply the same standards as established in each moment by the State in regards to the passive fact taxable and subject.
7. in the levying of the tax on activities of game the Foral community of Navarre shall apply the same substantive and formal rules as those established at any time by the State.
However the above, with respect to activities that are exercised by operators, organizers or by those who develop the activity taxed by this tax with tax residence in its territory, the region of Navarre may raise tax rates up to a maximum of 20 per cent of the rates established in each moment by the State, increase to be applied exclusively, on the proportion of the taxable base corresponding to the participation in the game of tax residents in the Navarrese territory.
Also, the community Foral of Navarra may approve them models of statement e income that will contain, at least, them same data that them of the territory common, and noted deadlines of income for each period of liquidation, that not will differ substantially of them established by the administration of the State.
8 game activities tax inspection will be carried out by the organs of administration where lies the fiscal domicile of the taxpayer or his representative in the case of non-resident taxable persons, without prejudice to the collaboration of the rest of tax administrations concerned, and shall take effect against all the relevant authorities, including the proportion of the tax that corresponds to them.
However, it is up to the administration of the State inspection of taxable persons whose tax domicile is situated in Navarrese territory when in the previous year, the aggregate amount of the sums played had exceeded 7 million euros and the proportion of these made in the common territory, in accordance with the connection points specified in paragraph 3 above It was equal to or greater than 75 by 100.
Also, will correspond to the community Foral of Navarra the inspection of them subject passive whose address fiscal file in territory common when in the year previous the amount added of them amounts played had exceeded of 7 million of euros and had made, in accordance with them points of connection specified in the paragraph 3 previous, the whole of their operations in territory navarro.
If, as consequence of them performances inspectors, is a debt to enter or a quantity to return that corresponds to both administrations, the collection or the payment corresponding will be effected by the administration acting, without prejudice of the compensation that between those come.
Them organs of it inspection competent shall communicate the results of their performances to the rest of the administrations affected.
The provisions of the preceding paragraphs shall be without prejudice of the faculties corresponding in their territory to the Comunidad Foral de Navarra in matters of verification and research, without their actions can have economic effects taxpayers in connection with final returns filed as a result of actions of the agencies of the competent administrations.
The proportions set in verifications by the competent administration shall affect the taxable person concerning liquidated obligations, notwithstanding that, subsequent to these checks, be agreed definitively between both administrations."
«Article 43. Discrepancies and change of address for service tax.
1 natural persons residing in the common territory or the Government from having their habitual residence in one to have it in the other, completed their tax in accordance with the new residency obligations, when this serves as connection point.
Also, when under it planned in the number following should consider is that not has existed change of residence, them people physical must present them statements complementary that correspond, with inclusion of the interests of delay.
2 do not produce effect residence changes that relate to main achieve a lower effective taxation.
Is presumed, unless it new residence is prolong of way continued during, at least, three years, that not has existed change, in relation to the tax on the income of them people physical and with the tax on the heritage, when converge them following circumstances: in first place, that in the year in which is produce the change of residence or in the following it base taxable of the tax on the income of them people physical is top in, at least 50 percent of the year prior to the change; Secondly, that in the year in which occurs this situation taxation effective by physical persons income tax is lower than which would have corresponded in accordance with the regulations applicable in the territory of former residence to change and, thirdly, that to have the residence in said territory.
3 it shall be presumed, unless there is evidence to the contrary, that there has been no change of fiscal domicile of legal persons when in the previous year or the next to change accrued inactive or cease its activity.
4. them subject passive of the tax on societies, as well as them establishments permanent of entities not resident, will come forced to communicate to both administrations them changes of address fiscal that originate changes in the competition for demand the tax.
Physical persons income tax communication means produced by the submission of the tax return.
5. the change of domicile of the taxpayer may promote by any of the administrations involved. The Administration promoter will give transfer of your proposed, with them background necessary, to it another so is pronounced in the term of four months on the change of domicile and the date to have of roll back is them effects. If the answer confirming the proposal, resulting competent administration shall notify the taxpayer.
If not had conformity, can continue is the procedure in the form provided in the number following of this article.
Prior to submitting a proposal for change of address, interested Administration may carry out, in collaboration with the other administration, census the fiscal domicile verification actions.
When is produce a change of trade of domicile, prior agreement of both administrations, or as consequence of a resolution of the Board arbitration, is presumed, except test in contrary, that the new domicile fiscal thus determined is will keep during them three years following to the date of resolution.
6. the discrepancies between administrations that may arise with regard to the domicile of taxpayers will be resolved, after hearing these, by the Board of arbitration, which envisaged and regulated in article 51 of this economic agreement.»
«Article 46. Obligations of information.
1 summaries of withholdings and payments on account practiced shall submit, pursuant to their respective legislation, in the competent administration for levying of withholdings and payments on account to be included in the same.
Organizations that are depositaries or manage the collection of income from securities that in accordance with the relevant regulations come to the presentation of the annual summaries on withholdings and payments on account shall be carried out, in accordance with their respective legislation, to the Administration with the corresponding competition for verification and investigation of such entities.
Entities that are taxable persons of the tax payable by the State and the autonomous community shall submit annual summaries on withholdings and payments on account associated with income referred to in the articles 10.1. f), 12.1 and 30.2 this economic Convention, in accordance with the rules on place, form and deadline for submission of statements that set each of the competent administration for levying including the total yields and retentions corresponding to them in the Declaration presented to each of them.
2 statements designed to comply with the various obligations of general provision of tax information legally required must submit, pursuant to the respective regulations, before the administration of the State or the regional community, according to the following criteria: to) in the case of forced tax to develop business and professional activities to the Administration with the corresponding competition for the inspection of such activities.
b) in the case of forced tax to not develop entrepreneurial or professional activities according to which are fiscally resident in common or Basque territory.
For the purposes of the provisions of the previous letters, when inheritance is confining, joint property or other entities without legal personality, concerned statements must also be submitted to the Administration in which are domiciled tax their members or participants.
3 census declarations must be submitted, pursuant to the respective regulations, before the Administration where the fiscal domicile of the person or entity required to make them, in addition, before the Administration where such person or entity to submit, in accordance with rules laid down in the present economic agreement, any of the following statements (: a) Declaration of withholdings and payments on account.
(b) statement by the tax-settlement.
(c) statement-settlement by the tax on the value added.
(d) statement by the tax on economic activities."
«Article 47. Mergers and divisions of companies.
The special system of taxation applicable to mergers, divisions and contributions of assets, an exchange of values and change of registered office of a European company or European cooperative society from one Member State to another of the European Union in the regulations adopted by the Foral community of Navarra will have the same content as in the common territory regulations.»
«Article 67. Coordinating Commission.
1 shall constitute a coordinating Commission, whose composition shall be as follows: to) six representatives of the administration of the State.
(b) six representatives of the autonomous community appointed by the Government of Navarra.
2 the powers of this Committee Coordinator will be: to) carry out studies that may be coming to an appropriate structural and functional articulation of the foral regime with the State fiscal framework.
b) provide the competent administrations uniform criteria, plans and software.
(c) examine them alleged or issues that are have raised in matter of inspection between the administration of the State and the of the community Foral.
(d) issue the reports that are requested by the Ministry of Hacienda, the Department of economy and Hacienda of the Government of Navarre and by the Board arbitration.
(e) examine the problems of valuation to effects tax.
(f) assess the adequacy of the regulatory tax to the Convention economic with character prior to its approval.
To these effects, when, as consequence of the exchange of projects of provisions regulatory, is exacavation observations in relation to them proposals contained in them, any of both administrations may request, by written and of form motivated, the call of this Commission, to reach an agreement on them possible discrepancies existing in relation to the content of the normative tax.
(g) to solve queries that arise on the application of the connection points contained in the economic agreement. These consultations is move by the Administration receiving to the another administration for its analysis, together with the proposed of resolution, in the term of two months from its reception. In the event that within two months had not made comments on the proposal for a resolution, this shall be approved. In case of existing observations and not be supported, you can reach an agreement on them in the bosom of the Coordinating Commission. In all case, after two months since these observations have been formulated without arrive to an agreement on them same, the Commission Coordinator, as well as any of them administrations concerned, may proceed to move the disagreement to the Board arbitration in the term of two months.
(h) to determine the economic contribution, both the base year and the remaining of each quinquennium, it referred to article 59 in order to raise it to both administrations for the adoption of the corresponding agreement.
(i) set the update of it figure to is concerns the provision additional second for its approval by both administrations.
(j) establish the method for quantification and settlement of adjustments for indirect taxes regulated in articles 65 and 66 of the present economic agreement.
(k) quantify the valuation annual, provisional and final, of the cost of the competencies exercised by the community Foral of Navarra in matter of police.
(l) agree on commitments of collaboration and coordination in matters of budgetary stability in the terms provided for in the organic law 2/2012, of April 27, budgetary stability and financial sustainability.
3. the Commission Coordinator is meet, at least two times to the year, an inside each semester natural and, also, when thus it request any of the administrations represented.
4. the Coordinating Committee may create subcommittees to delegate to them the exercise of the powers contained in paragraph 2 of this article. Such subcommittees shall be made up of three representatives of each administration, and can incorporate advisers choosing voice and no vote, and the resolutions they adopted will have efficacy from the moment they are taken, without prejudice to its subsequent ratification by the co-ordinating Commission.»
«Third additional provision.
«In case of produce is a reform substantial in the ordering legal tax of the State, is will proceed by both administrations, of common agreement, to the adaptation of the present Convention to them modifications made and to the review, in its case, of it contribution liquid of the year base of the five years that corresponds, in the form and amount from, with effects starting from the time in that between in force it cited reform.»
«Eleventh additional provision.
1 the taxpayer may request the total or partial extinction of the tax debts that can claim you the administration of the State or of Navarra, in the equivalent part of debt effectively fulfilled in the other administration, when the following circumstances occur concurrently: to) to proven irrefutably have scheduled the self-assessments of the indirect taxes accrued fees corresponding to the same economic operation , in the Administration tax State or in it of the community Foral different to one that you claim the income.
In the case of self-assessments to also enter payment of the result of the autoliquidación, in accordance with the general tax legislation of each administration must provide proof.
To these effects, the income may have is made by the same taxpayer or by other entities that meet them circumstances to is concerns the article 42 of the code of trade for form part of the same group of societies, with independence of the residence and of the obligation of formulate accounts annual consolidated.
(b) that the debt tax have their origin in quotas deduced or returns obtained unduly in the frame of the imposition indirect, regularized through performances of checking and with amount upper to 600 million of euros.
(c) that has raised a conflict of competences between the State administration and the autonomous region before the Arbitration Board of the economic agreement unless its resolution determined the jurisdiction of any of the administrations involved.
This requirement shall be deemed fulfilled when ever a prior resolution of the Arbitration Board in the direction indicated in the preceding paragraph on the same tax, the same economic operation and the same taxpayers.
(d) that had existed not sanctionable action by the taxpayer or his group in income or return request, carried out before the start of administrative proceedings leading to the regularization of the same tax liability for any of the tax administrations.
The provisions of the preceding paragraph shall not prevent the possible regularization that appropriate conduct by any of the tax administrations.
((e) that the entity that would have made the income, the taxpayer or his group of companies in the terms set forth in paragraph a), expressly renounces the right to the return of improper income against the Administration that had been such income, as well as to any remedy or claim against the settlement that has been initially entered already filed or which could be lodged.
This administration must issue a certificate acknowledging receipt of the waiver of the right to the return of improper income, as well as any resource or claim against the settlement, certifying compliance with the provisions of paragraph a) and with accordance to the legal impact recognized in this provision.
The agreement of the corresponding administration shall declare the extinction of the tax debt partly concurrent with the previously entered number, once has found compliance with the above requirements.
The competence to enact the agreement, at the heart of the administration of the State, shall be responsible to the Director of the Department of revenue of the State Agency of tax administration. Competition to dictate such agreement within the Foral community, will be Managing Director of the tax Treasury of Navarre.
Without which consequently fit any claim for this cause between administrations. "
«Fourteenth transitory provision.
The transitional arrangements of new taxes agreed with effect from January 1, 2013, shall conform to the following rules: first. It community Foral of Navarre is subrogated in them rights and obligations, in matter tax, of the Hacienda public State, in relation to the management, inspection, review and fundraising of them tributes to is concerns the present available.
However, the Hacienda public State shall exercise them skills previous when has made performances with forced tax before the entry in force of this law, referred to the tax to which is concerns the article 31 bis of this law. These skills will be limited to those exercises that affect the performances made.
The second. The amounts liquidated and incurred prior to January 1, 2013 for situations that would have corresponded to the region of Navarre have been agreed, the taxes referred to in this provision, and that they enter subsequent to January 1, 2013, includes in its entirety the Foral community.
Third. The amounts earned prior to January 1, 2013 and settled that date under tax proceedings will be distributed by applying the criteria and points of connection of the taxes referred to in this provision.
-Fourth. When appropriate, corresponding to practiced liquidations returns, or that they had due practice, prior to January 1, 2013, will be carried out by the administration which would have been competent at the time of the chargeable event, in accordance with the criteria and points of connection of the taxes referred to in this provision.
Quinta. Them acts administrative dictated by the community Foral of Navarra will be enforceable in via administrative before the organs competent of said territory. By the contrary, them dictated by the administration of the State, any that is your date, will be enforceable before the organs competent of the State.
However, the income corresponding is attributed to the Administration that is won in accordance with the rules contained in them rules earlier.
6th. To them effects of it rating of infringements tax, as well as of them sanctions that to them same correspond in each case, will have full validity and efficiency them background that on the particular held in it Hacienda public State with previously to the entry in force of the Convention of them tributes to is refers it present available.
Seventh. The entry into force of the Convention of the taxes covered by this transitional provision shall not prejudice the rights acquired by the taxpayer in accordance with laws issued prior to that date."
«Available transient fifteenth.»
The tax on gaming activities that gravel deportivo-beneficas totalizator betting and horse racing totalizator betting State levied by the administration of the State, insofar as marketing is carried out by the Sociedad Estatal de Loterías y Apuestas del Estado, without prejudice to the financial compensation that corresponds to the region of Navarre, which shall be calculated by applying the territory in which the point of sale is as a point of connection. «The society State of lotteries and bets of the State will present statements informative annual of them amounts played attributable to Navarra according to the article 40.3 of the agreement economic.»
«Sixteenth transitional provision.
Article 36 of the economic agreement in its original wording approved by law 28/1990, of 26 December, which approves the economic agreement between the State and the region of Navarre, will remain in force from January 1, 2013, in connection with the tax on sales retailers of certain hydrocarbons with respect to non-prescribed exercises."
«Seventeenth transitory provision.
Them groups tax subject to normative common in periods tax initiated with previously to 1 of January of 2015 that include entities dependent subject to the normative foral of Navarra in regime individual, may opt by keep to such entities in the Group fiscal in them periods tax that is start with after, whenever the date of home of these not is rear to 31 of December of 2024 and is meet them requirements established in the article 58 Law 27/2014, November 27, the corporate income tax.
The option referred to in the preceding paragraph should be exercised in the first tax period starting from 1 January 2015 and will be communicated to Navarre's estate tax and the tax administration of the State. Exercised the option, the Group fiscal will be linked to the same during them periods tax following, as is meet them requirements of the article 58 and while not is resign to your application. The resignation should be exercised within the period of 2 months starting from the end of the last tax period of its application and shall be notified to both administrations."
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