The most relevant novelties concern the content of the Economic Agreement and the Navarre Agreement, which have been updated through the conclusion of the new tax figures introduced in the State tax system (the tax on financial transactions and the tax on certain digital services), as well as the adaptation of VAT to the new one-stop-shop regimes (OSS). In addition, the Navarre Agreement has introduced pending amendments which, in the case of the Basque Country, had been subject to agreement in 2017, such as the tax on the value of gas, oil and condensates extraction.
The modification of the Agreement has been carried out through the approval of Law 1/2022, dated 8th February, while the modification of the Agreement has been carried out through Law 22/2022, dated 19th October.
Moreover, on 17th November last, a meeting of the Joint Commission of the Economic Agreement was held in order to agree on the new Quota methodology for the five-year period 2022-2026, which sets the provisional quota for the base year at 1. 472M€, the agreement of two new tax figures (the Special Tax on Non-Reusable Plastic Containers and the Tax on the Deposit of Waste in Landfills, Incineration and Co-incineration of Waste) as well as the adaptation to the changes introduced in the Tax on Fluorinated Greenhouse Gases.
Link to the news item on the modification of the Economic Agreement
Link to the news on the modification of the Navarre Agreement
