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Modification of the Economic Agreement
Tuesday, 28 de November de 2017

The meeting of the Joint Committee on the Economic Agreement held on July 19 agreed to the most significant amendment of the text agreed in recent years. Under this agreement, several collaborations have been initiated to analyse its content. Several of them are contained in issue number 235 of Forum Fiscal.

Javier Armentia Basterra describes the agreements reached at the Joint Committee on the Economic Agreement of July 19 to amend the text agreed in a detailed, schematic manner in his article “Comentario a las modificaciones introducidas en el Concierto Económico por el acuerdo de la Comisión Mixta de 19 de julio de 2017” (Commentary on the amendments made to the Economic Agreement by agreement of the Joint Committee on July 19, 2017).

Iñaki Alonso Arce, a regular contributor to the magazine, focuses on what seem to him to be the most relevant aspects of the agreement and, specifically, on those where the focus is put on the position of taxpayers who have to simultaneously interact with several administrations, in his paper “Regularización de operaciones entre contribuyentes forales y de territorio común en la modificación del Concierto Económico de 2017: luces y sombras” (Regularisation of operations between contributors to the provincial and common Spanish tax systems in the 2017 amendments to the Economic Agreement: pros and cons).

Taking advantage of the amendment to the Economic Agreement, Forum Fiscal has incorporated a new section as of issue number 236, in which Javier Armentia Basterra, under the ambitious title “Todo sobre el Concierto Económico” (All about the Economic Agreement), will attempt to explain clearly and simply the content of this provision, which is key to the welfare of all residents in the Basque Country. Thus, important aspects such as its nature, characteristics, legislative capacity and enforcement of provincial taxes, management and procedural rules, tax domicile, reporting obligations, determination of the quota and the bodies provided for in the Economic Agreement, i.e. Joint Committee, Coordination and Regulatory Evaluation Committee and Arbitration Board, will be addressed.

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