State-Navarra Agreement on Global Minimum Tax for Multinationals
23 Apr 2026Effective: 30 Mar 2026192 views
Who is affected:
Multinational and domestic groups with income exceeding 750 million euros
Summary
The State and Navarra agree to coordinate the application of the 15% global minimum tax for large multinational and domestic groups. This tax ensures that these companies pay at least that percentage in any territory.
Detailed analysis
PRO
The cooperation agreement between the General State Administration and the Foral Community of Navarra is published to coordinate the application of Foral Law 18/2025, which regulates the global minimum complementary tax (OECD Pillar 2). This tax requires multinational groups and large domestic groups to pay at least 15…
PRO exclusive content
Implicaciones prácticas, plazos y recomendaciones específicas para tu sector.
Resolución de 30 de marzo de 2026, de la Secretaría General de Coordinación Territorial, por la que se publica el Acuerdo de 25 de marzo de 2026, de la Junta de Cooperación Administración General del Estado-Comunidad Foral de Navarra, en relación con la Ley Foral 18/2025, de 22 de diciembre, del impuesto complementario para garantizar un nivel mínimo global de imposición para los grupos multinacionales y los grupos nacionales de gran magnitud.
The Tax Administration reactivates the tax identification numbers of several companies whose NIFs had been revoked due to non-compliance. These entities can res...
Companies with restored NIF, their partners, suppliers and clients operating with them
The Bank of Spain publishes the yield rate on public debt 2-6 years in September 2026, setting it at 2.983%. This figure is relevant as an official reference fo...
Banking entities and clients with loans or products referenced to official interest rates
The AEAT and the Barcelona City Council renew their tax information exchange agreement, updating data security and control measures. The agreement allows the mu...
Barcelona City Council, AEAT and municipal officials with access to tax data
