Arbitration Board of the Economic Agreement with the Autonomous Community of the Basque Country
The Arbitration Board of the Economic Agreement is a deliberation body and dispute resolution arising between the State Tax Administration of Spain and the Regional Governments in tax matters:
- Applying the connecting point of the tax agreements: the "connecting point" is the criterion by which the Economic Agreement determines which regulation, national or local to the autonomous community, is applied and which public body is responsible for the tax revenue.
- Determing the proportion corresponding to each public body in the cases of joint taxation for Corporate Income Tax or Value Added Tax: the Economic Agreement determines the cases in which the company must pay taxes exclusively to one entity and the cases in which it must pay taxes jointly to entities exclusive of the Basque Country and to national bodies of the Spanish state. In the latter case, rules are established to determine what percentage of the debt must be paid in each region.
- Interpreting and applying the Economic Agreement with the Autonomous Community of the Basque Country to specific cases concerning individual tax relations.
- Discrepancies concerning the taxpayers' address.
