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What it is

New Economic Agreement between the State and Navarre

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 12 November 1990. Introduced by: Gobierno.

Official title: Government bill approving the Economic Agreement between the State and the Foral Community of Navarre.

Follow this law

Source: Congreso de los Diputados, file 121/000045· updated 11 Nov

Automatic summary, not yet reviewed

  1. The Law approves a new Economic Agreement replacing the 1969 one, which no longer fit the current territorial organization or the reforms of the State tax system.
  2. Navarre may keep and regulate its own taxes, but must respect the harmonization criteria in the Agreement, the State's powers, and international treaties.
  3. Navarre collects personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. from people who usually reside in its territory, more than 183 days a year, and also the wealth tax in the same cases.
  4. For corporate tax and VAT, companies based in Navarre with operations under 300 million pesetas pay only to Navarre; those above that figure operating in both territories pay to both in proportion to their operations.
  5. Navarre pays the State an annual contribution to fund general State expenses. It is calculated by applying an imputation index, set at 1.60% for the 1990-1994 five-year period, to State expenses not assumed by Navarre, with later adjustments.
  6. The Agreement creates an Arbitration Board to resolve disputes between administrations and a Coordinating Commission with six representatives from each side, meeting at least twice a year.

Who it affects

  • People residing in Navarre: They pay personal income tax and wealth tax to Navarre's treasury instead of to the State.
  • Companies based in Navarre: They pay taxes to Navarre or to both administrations depending on their volume of operations and where they do business.
  • Workers and pensioners: Withholdings from their wages and pensions are split between the State and Navarre under set rules.
  • Local entities of Navarre: They collect taxes such as those on real estate and vehicles and share in State revenue for taxes Navarre does not manage.

Words worth knowing

Convenio Económico (Economic Agreement)
Agreement setting how tax powers and economic contributions are shared between the State and Navarre.
Régimen foral (foral regime)
Navarre's own system for managing its taxes and treasury, recognized by the Constitution.
Índice de imputación (imputation index)
Percentage applied to State expenses to calculate how much Navarre must pay each year.
Retenciones en la fuente (withholding tax)
Money the payer of a wage or pension advances to the tax authority on account of the recipient's tax.
Volumen de operaciones (volume of operations)
Total amount a company bills for selling goods or services, excluding VAT.
income tax
The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries

Where it stands

How far did it get?

It took 7 of 7 steps. It reached BOE, and today it is passed.

  1. Introduced12 November 1990Someone registers the text in the Congreso.
  2. Admitted13 November 1990The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendmentsno dateGroups propose changes.
  4. Committeeno dateA committee goes through the text in detail.
  5. Plenaryno dateAll 350 deputies vote.
  6. Senateno dateThe Senate can pass it, amend it or veto it.
  7. BOEno dateIt is published in the Official State Gazette (BOE) and comes into force.
See the 2 official steps on a timeline
Nov 199011. 12 November 1990: Presentación22. 13 November 1990: Calificación

Was there a plenary vote?

We have no plenary vote linked to this law in the Congreso’s data.

What happens next

What happens now?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

Published in the BOE: Law 28/1990, of December 26, approving the Economic Agreement between the State and the Foral Community of Navarre

Sources

Where does all this come from?

  • The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
  • Each deputy’s province is the one of their seat on the day of the vote.
  • We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.

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