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Publication of the modification of the Navarre Agreement
Friday, 21 de October de 2022

The Official State Gazette of 20 October published Law 22/2022, of 19 October, which amends Law 28/1990, of 26 December, approving the Economic Agreement between the State and the Autonomous Community of Navarre. The last modification of the Navarre Agreement took place in 2015, through Law 14/2015, so that the present adaptation incorporates a significant number of modifications that adapt its content to the novelties introduced in the State legal system and which, for the most part, have been the subject of agreement with the Basque Country through Laws 10/2017, of 28 December and 1/2022, of 8 February, such as the Tax on Financial Transactions, the Tax on Certain Digital Services, the Tax on the Extraction of Gas, Oil and Condensates or the adaptation of VAT to the new special regimes introduced in its regulation.

The agreement has also incorporated the connection point of the new Tax on the Deposit of Waste, although it has not done so with respect to the Special Tax on non-reusable plastic containers, both pending agreement with the Basque Country.

Text of Law 22/2022