Advisory Tax advisory
The tax advisory service of Grupo Asegi covers the full tax cycle of companies and self-employed workers that pay tax to the Foral Tax Authority of Bizkaia, Gipuzkoa or Araba, under the Economic Agreement, and to that of Navarra, under the Economic Convention: tax registrations, VAT, withholdings, foral Corporate Income Tax, deductions and representation in inspections.
What's included
- Tax registrations, deregistrations and amendments for companies, self-employed workers and communities of property before the relevant Foral Tax Authority
- Calculation and filing of the periodic returns for VAT, withholdings and payments on account
- Preparation and filing of the foral Corporate Income Tax return and of the personal income tax return
- Annual review of the applicable foral deductions: R&D and innovation, job creation, investment in assets and training
- Representation before the Foral Tax Authority in formal requests, reviews, inspections and appeals
- Roll-out and monitoring of TicketBAI and, in Bizkaia, of the Register Book of Economic Operations under Batuz
Each territory has its own tax authority and its own rules. Bizkaia, Gipuzkoa and Araba regulate their direct taxes under the Economic Agreement, and Navarra does so through the Economic Convention: these are different legal frameworks, with their own forms, deadlines and deductions. What works in one territory does not always work in the one next door. Since 1982 we have worked with all four foral regimes.
What determines where your company pays tax
The starting criterion is the registered tax address, not preference. If it is in Bizkaia, Gipuzkoa or Araba, the company pays tax to the corresponding Foral Tax Authority; if it is in Navarra, to the Foral Tax Authority of Navarra. When activity and turnover are split between several administrations, the allocation stops being automatic and is worth analysing before the authorities analyse it.
The recurring calendar
We take care of tax registrations, deregistrations and amendments, of the periodic returns for VAT, withholdings and payments on account, and of the year-end tax close. The foral Corporate Income Tax return is filed within the 25 calendar days following the six months after the year end: for a company with a calendar financial year, until 25 July.
Deductions: where the tax bill is decided
Foral deductions are subtracted from the gross tax liability and not from the taxable base, so their effect is direct. A company under the foral regime applies only the deductions of its own territory: they do not add to the state ones. Each year we review which ones apply to you — R&D and innovation, job creation, investment in assets, training — and what documentation has to be prepared to support them if they are reviewed.
Electronic invoicing: TicketBAI, Batuz and NaTicket
TicketBAI is compulsory in Bizkaia, Gipuzkoa and Araba: every invoice is signed and submitted with a QR code and a TBAI identifier. In Bizkaia it forms part of Batuz, which adds the keeping of the Register Book of Economic Operations. Navarra falls outside TicketBAI and is developing its own system, NaTicket, still with no firm date on which it becomes compulsory. We adjust your invoicing process to the regime that applies to you.
When the formal request arrives
A formal request is not answered off the cuff. We take on the dialogue with the Foral Tax Authority in reviews and inspections, we prepare the supporting documentation and we file whatever appeals are appropriate.
Frequently asked questions
- Does my company pay tax under the foral regime or the common regime?
- The main criterion is the registered tax address. If it is in Bizkaia, Gipuzkoa or Araba, the company pays tax to the corresponding Foral Tax Authority under the Economic Agreement; if it is in Navarra, under the Economic Convention. It is not something you choose.
- When is the foral Corporate Income Tax return filed?
- Within the 25 calendar days following the six months after the end of the financial year. For a company with a calendar financial year, the deadline ends on 25 July of the following year. The form is the territory's own, not the state one.
- Do foral deductions add to the state ones?
- No. A company that pays tax under the foral regime applies only the deductions of its own territory. They are subtracted from the gross tax liability, not from the taxable base, so their effect on the tax bill is direct.
- Do I need tax advice if I already have accounting software?
- The software resolves the daily mechanics, but it does not decide which deductions you are entitled to, it does not reply to a request from the Foral Tax Authority and it does not represent your company in a review or an inspection.