The bill updates the Basque Economic Agreement for new state taxes

Automatic summary, not yet reviewed

1. The bill would add the special tax on non-reusable plastic packaging to the Economic Agreement as a coordinated tax that follows state rules, with rules to decide which administration collects it in each case (manufacturing, intra-community acquisition or irregular entry).
2. It would update the rules on the Tax on Fluorinated Greenhouse Gases to match its new structure, revising the connecting points that split revenue between the State and the Foral Councils.
3. It would add the tax on the deposit of waste in landfills and on its incineration or co-incineration. The Foral Councils would collect it when the landfill or facility is in their territory, and they could raise the rate within the limits set in the common territory.
4. It would create consumption adjustment mechanisms for the plastic packaging tax and the fluorinated gases tax, using mathematical formulas to better allocate revenue between administrations. The Cupo Law would set the index values.
5. The Temporary Solidarity Tax on Large Fortunes would become a coordinated tax with autonomous rules, charged in the same terms as the Wealth Tax for as long as it remains in force.
6. It would include a transitional rule for the two new environmental taxes: the Historical Territories would take over the tax rights and obligations of the State Treasury, with rules on amounts already assessed, refunds and appeals.

Who it affects

• Companies that make or import non-reusable plastic packaging: They would follow the rules of the newly coordinated special tax and know which administration applies to them.
• Companies that sell or use fluorinated greenhouse gases: The collection rules and connecting points of the tax would change.
• Operators of landfills and waste incineration facilities in the Basque Country: The waste deposit tax would become coordinated and managed by the Foral Councils.
• Large estates subject to the Temporary Solidarity Tax on Large Fortunes: The tax would also apply in the Basque Country on the same terms as the Wealth Tax.
• Basque taxpayers with situations predating entry into force: The transitional rule would set who assesses, who refunds and where to appeal.

Words worth knowing

Concierto Económico (Economic Agreement)

The rule that governs how the Basque Country collects taxes and how it coordinates with the State Treasury.

Tributo concertado (coordinated tax)

A tax that also applies in the Basque Country, with rules agreed between the State and that region.

Puntos de conexión (connecting points)

Criteria that decide which administration (state or foral) collects a tax in each case.

Diputación Foral (Foral Council)

The governing institution of each historical territory of the Basque Country, with tax powers.

Ley de Cupo (Cupo Law)

The law that sets the Basque Country's contribution to the State and other values under the Agreement.

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