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General principles applicable to tax and financial relations

General principles of tax systems established by the Historical Territories
  • Respect for the solidarity principle
  • Regard for the taxation structure of the State
  • Coordination, tax harmonization and collaboration with the State
  • Coordination, tax harmonization and collaboration with the State among the institutions of the Historical Territories.
  • Submission to International Agreements or Treaties
Tax harmonization principles of the tax legislation of the Historical Territories
  • Respect the General Tax Law in matters of terminology and concepts
  • Maintain an overall effective fiscal pressure equivalent to that in force in the rest of the State
  • Respect and guarantee freedom of movement and establishment of persons and the free movement of goods, capital and services throughout the territory of Spain, without giving rise to discrimination or a lessening of the possibilities of commercial competition or to distortion in the allocation of resources
  • Use the same system for classifying livestock, mining, industrial, commercial, service, professional and artistic activities as is used in the so-called common territory, without prejudice to further itemisations that might be made.
Cooperation principle
  • Exchange of draft bills on tax regulations prior to their coming into effect
  • Collaboration of the Basque Country Institutions in any international Agreements
  • Exchange of information and cooperation concerning inspection competence
Interpretation principle
  • The rules laid down in the Economic Agreement shall be interpreted in accordance with the provisions contained in the General Tax Law for the interpretation of tax regulations.
General Principles
  • Fiscal and financial autonomy of the Institutions of the Basque Country in the development and execution of their competences
  • Respect for the principle of solidarity in the terms laid down in the Constitution and in the Statute of Autonomy
  • Coordination and cooperation with the State in matters of budgetary stability
  • Contribution by the Basque Country to the charges of the State not assumed by the Basque Autonomous Community
Principles related to Local Entities
  • Conferring to the competent Institutions of the Basque Country of the same faculties of financial supervision exercised by the State at any time
  • Participation of the municipalities of the Historical Territories in non-agreed taxes