Category · 4 articles
The Economic Agreement, the Economic Convention and the differences between the four foral territories.
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.
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.
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