State-Navarra Agreement on Global Minimum Tax for Multinationals
23 Apr 2026
Effective: 30 Mar 2026
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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…
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.