The bill updates Navarra's Economic Agreement for new taxes

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1. The bill would add to the Economic Agreement between the State and Navarra the new taxes passed by the Cortes: the tax on non-reusable plastic packaging, the tax on fluorinated greenhouse gases, and the Temporary Solidarity Tax on Large Fortunes.
2. For the plastic packaging tax, a new article would be added that splits collection between Navarra and the State depending on the case: manufacturing, purchases within the EU, or irregular entry. It also covers refunds and inspections.
3. Article 36 of the Agreement would be amended to adapt the rules on the tax on fluorinated greenhouse gases to its new structure, and new sections would be added to Article 65 with a mathematical formula to split the revenue from both taxes between Navarra and the common territory.
4. The Temporary Solidarity Tax on Large Fortunes would apply in Navarra on the same terms as the Wealth Tax, for as long as the tax remains in force.

Words worth knowing

Convenio Económico (Economic Agreement)

Agreement setting out how Navarra collects its own taxes and what it pays the State for common services.

Punto de conexión (connecting factor)

Rule that decides which authority, Navarra's or the State's, collects a tax in each case.

Territorio común (common territory)

The part of Spain under the State's general tax system, that is, every region except the Basque Country and Navarra.

Adquisición intracomunitaria (intra-EU acquisition)

Purchase of goods from a seller in another European Union country.

It summarizes the text passed by the full Congreso. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries