Insights
Guides and analysis on foral tax, employment, company law and audit in Bizkaia, Gipuzkoa, Araba and Navarre. Every article ends at the service that covers it, in case you would rather we handled it for you.
General information only; it is not a substitute for professional advice.
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A startup with its registered tax address in the Basque Country is taxed under the foral regime, which offers a reduced Corporate Income Tax rate for newly created companies and stronger R&D&I deductions than the common regime, combined with the Basque support ecosystem (SPRI, BIC, Seed Capital, Beaz).
In the Basque Country the annual return is governed by the foral IRPF, which each Provincial Council (Bizkaia, Gipuzkoa and Araba) regulates and administers with its own bands, deductions and calendar. The Foral Tax Authorities send a self-assessment proposal to many taxpayers, but it is worth reviewing it first.
In the Basque Country, Inheritance and Gift Tax is regulated by each Provincial Council (Bizkaia, Gipuzkoa and Araba), so how an inheritance is taxed depends on the territory and on the degree of kinship.
An employment advisory firm in the Basque Country takes care of the whole staff management cycle: payroll and social security contributions, hiring and rebates, registrations and deregistrations with the Social Security system, and representation before the Labour Inspectorate.
Setting up a Sociedad Limitada in Vitoria-Gasteiz follows the same steps as in the rest of Spain, with two key differences: the company is registered at the Araba Commercial Registry and its tax obligations are handled by the Foral Tax Authority of Araba, not by the AEAT.
Batuz is the tax control system of the Bizkaia Foral Tax Authority, mandatory for every self-employed worker and company with a tax domicile in Bizkaia since 1 January 2026. It combines two obligations: TicketBAI, the signed, chained invoice with a QR code, and the LROE or Libro Registro de Operaciones Económicas.
TicketBAI, Verifactu and the SII are not the same thing and do not apply to the same people. We clarify which one applies to you depending on where you pay tax, what happens if you operate inside and outside the Basque Country, and how to avoid setting up (or paying for) two systems by mistake.
The foral regime is not about “paying less”: it is a tax system of its own, with its advantages and its burdens. We compare the foral regime of the Basque Country and Navarra with the common regime on what really decides the matter: Corporate Income Tax, deductions, VAT and digital obligations.
There is no “better” foral territory for every self-employed worker: there is the one that matches where you work. We compare personal income tax (IRPF), invoicing obligations and grants in Bizkaia, Gipuzkoa, Araba and Navarra, and explain which differences really matter and which are marginal.
An administrative agency, a tax advisory firm and a full-service advisory firm are not the same thing, and the difference can be worth thousands of euros a year. We explain what each one does, when an administrative agency is enough and when you need a full-service advisory firm.
What a tax advisory firm costs for an SME in the Basque Country in 2026: real ranges by size (self-employed workers, small and medium-sized SMEs), what the base fee should include and what is billed separately, with Grupo Asegi's transparent billing model.
Five objective criteria for choosing a tax advisory firm in Bilbao: foral specialisation, full-service coverage, in-house audit, technology and track record. With the red flags to avoid and the real difference between a gestoría and an advisory firm.
A company is required to be audited if it exceeds, over two consecutive financial years, at least two of these three thresholds: €2,850,000 in total assets, €5,700,000 in turnover or 50 employees.
The Basque Country has one of the strongest grant ecosystems in Spain: the Basque Government, the Provincial Councils, SPRI, the chambers of commerce and European funds. We explain what support is available for SMEs in 2026, how to apply for it and how to justify it without losing it.
The succession of a family business takes between 5 and 10 years of planning and combines tax, the family protocol and the corporate structure. With the foral Inheritance Tax reliefs (95-99%), the tax cost can fall from 30% to less than 5%.
A step-by-step guide to setting up a Sociedad Limitada in Bilbao in 2026: company name, capital, notary, the Bizkaia Commercial Registry and registration with the Foral Tax Authority (not the AEAT). Timescales of 2-4 weeks and real costs of €700-1,500.
Foral deductions (R&D&I, job creation, investment and training) are far more generous than those of the common regime. A well-advised SME can cut its tax bill by between 15% and 40%. We explain what they are and how to apply them without risk in an inspection.
Foral Corporate Income Tax applies a general rate of 24% (20% for SMEs, 15% for new companies) and deductions for R&D&I, employment and investment that are stronger than in the common regime. We explain the rates, the deductions and the step-by-step calculation for 2026.
The Economic Agreement allows Bizkaia, Gipuzkoa and Araba to regulate and collect their own taxes. We explain what it is, which taxes the Foral Tax Authority manages and how it differs from the common regime and from the Navarra Convention.
Moving from self-employed to SL may save you tax, or it may not, depending on the case. We explain from what level of profit it pays off in the Basque Country, the differences between personal income tax (IRPF) and foral Corporate Income Tax, the real costs and the process step by step.
What TicketBAI is, who it applies to in Bizkaia, Gipuzkoa and Araba and how to comply step by step in 2026: deadlines by territory, penalties and approved software. (Navarra is separate, under NaTicket.)
If a customer fails to meet a payment on its due date, you can claim the costs you have incurred as a result of the non-payment, a fixed sum of 40 euros and late payment interest.
The penalties applicable in the employment field have been revised upwards and increase from 1 October 2021.
Almost none of them fit exactly. Tell us your situation and a specialist from the office that covers you will reply.