Tax & Revenue BOE Importance: 6/10

State-Navarra Agreement on Global Minimum Tax for Multinationals

23 Apr 2026 Effective: 30 Mar 2026 73 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.

Crear cuenta gratis Ver planes PRO

Full official title

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.

View original source (BOE)

Affected sectors

SMEs Technology

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

PRO Plan

Alerts, detailed analysis and private Telegram channel.

From 9.99 EUR/month

Related regulations

Tax & Revenue BOE

State Bonds and Obligations Auctions in May 2026

The Public Treasury convenes public debt auctions for May 2026. Investors and financial entities can participate in the purchase of these fixed-income securitie...

Institutional investors, financial entities and public debt markets
15 May 2026 Read more
Tax & Revenue BOE

Cantabria Tax and Administrative Measures Act for 2026

Cantabria approves its annual accompanying law with tax and administrative changes for 2026. It affects regional taxes, fees and public management in the commun...

Taxpayers, companies, self-employed individuals and public administration of Cantabria
14 May 2026 Read more