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On 15 May, at 7 p.m., at the headquarters of the Provincial Library of Bizkaia, 7 Diputación Street, the presentation of a new copy of the Classics of the Provincial Treasury Collection will take place. The presentation will be given by Mikel Erkoreka, doctor and lecturer at the University of the Basque Country.
The new classic, entitled “Reglamentación y tutela financiera de las haciendas locales vascas (1853-1937)”, studies the issue of the Basque local treasuries in the context of the transition between the foral period and the Economic Agreement (1853-1937). The work compiles, reproduces and critically analyses a selection of fundamental documents and rules in order to study the process of regulation of local treasuries during this period. This process had great repercussions in terms of taxation, politics and institutions.
The BOE of today, April 4th has published the laws modifying the Economic Agreement (Law 9/2023, of April 3rd) and approving the methodology of the quota to be paid to the State applicable to the period 2022 to 2026 (Law 10/2023, of April 3rd).
The former incorporates the introduction of two new taxes (the Special Tax on Non-Reusable Plastic Packaging and the Tax on the Deposit of Waste in Landfills, Incineration and Co-incineration of Waste) and adapts the connection point applicable to the Tax on Fluorinated Greenhouse Gases, following the modification of its structure in the State tax regulations. The latest modifications to the connection points have made it advisable to adapt the consumption adjustment mechanism for Value Added Tax and to regulate the consumption adjustment methods for the Tax on Fluorinated Greenhouse Gases and the Special Tax on Non-Reusable Plastic Packaging.
Lastly, the new tax figure, the Temporary Solidarity Tax on Major Fortunes, complementary to the Wealth Tax, has also been agreed, with reference to the connection points already established for the latter tax.
On the other hand, Law 10/2023, of 3 April, has proceeded to determine the methodology for determining the quota to be applied during the five-year period 2022-2026 and to set the provisional liquid quota for the year 2022, the base year of the five-year period. Although the approved methodology is markedly in line with that contained in the previous five-year period, some new features have been introduced in relation to the adaptation of the VAT consumption adjustment methodology, that of the Special Tax on Non-Reusable Plastic Packaging and that of the Tax on Fluorinated Greenhouse Gases, determining the criteria and parameters for the application of the adjustments to consumption of the said taxes by specifying their consumption and collection indices, establishing the rules for their calculation and setting the procedure for their settlement and payment to the Basque Country.
Law 9/2023, April 3rd , which amends Law 12/2002, dated 23rd May, which approves the Economic Agreement with the Autonomous Community of the Basque Country.
Law 10/2023, April 3rd, which approves the methodology for the establishment of the quota of the Basque Country for the five-year period 2022-2026.
On 14 March, the “11th Ituna Conference. Tax Awareness in the Basque Country: strategies to strengthen tax compliance”, organised by the Ituna Centre and Ad Concordiam. The event will take place at 9:00 a.m. in the Baroja Hall of the Bizkaia Aretoa (UPV/EHU) in Bilbao.
The Documentation and Research Centre of the Economic Agreement and the Haciendas Forales announces the II Ituna Award to reward the best Master’s Thesis (TFM) and Bachelor’s Thesis (TFG) defended in 2022 related to the subjects of the Economic Agreement and the Haciendas Forales.
The awarded works will be eligible for publication in the “Research Collection” of the Association for the Promotion and Dissemination of the Economic Agreement-Ad Concordiam.
On 27 January, the Government of the Autonomous Community of Navarre is organising a conference entitled “Economic Agreement, an essential part of the Autonomous Community of Navarre”.
It will be opened by the President of the Government, María Chivite, and after a speech by the former Regional Minister of Economy and Finance, Jose Antonio Asiaín, on the past, present and future of the Agreement, prominent officials from the Foral Treasury will speak on the current status of the Agreement, both in terms of tax and financial aspects.
The conference can be followed by streaming from the Navarrese Government’s website.