State-Navarra Agreement on Global Minimum Tax for Multinationals
23 Apr 2026Effective: 30 Mar 2026169 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
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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…
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