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Arbitration Board of Navarre

The Arbitration Board of Navarre is a body that deliberates on and resolves the conflicts that may arise between the State Tax Administration and the tax administration of this Foral or charter system Autonomous Region, or between the latter and the Administration of any other Autonomous Region regarding the following:
  1. Application of the connection points of agreed taxes. The so-called "connection point" is the criteria whereby the Economic Agreement determines what legislation is applicable - common or charter - and which administration is given the tax collected or power to collect a certain agreed tax.
  2. The determination of the proportion corresponding to each Administration in the cases of joint taxation of Corporation Tax or Value-Added Tax. The Economic Agreement determines the cases in which a company must exclusively pay tax to one administration and the cases in which it must pay tax jointly to Navarre and to the rest of Spain. In this latter case, rules are established in order to set the percentage of the tax liability that must be paid in each territory.
  3. The interpretation and application of the Economic Agreement with the Navarre region in the specific cases concerning individual tax relationships.
  4. Disagreements about taxpayers' place of residence.

Regulatory legislationIt is regulated in Article 51 of the Economic Agreement between the State and the Navarre Charter system Autonomous Region, passed by Law 28/1990, of 26 December 1990Open in new window, according to the draft given by Law 25/2003, of 15 July 2003, whose implementing regulations are regulated by Royal Decree 353/2006Open in new window, 24 March 2006, approving the Regulations of the Arbitration Board provided for in the Economic Agreement between the State and the Navarre Charter system Autonomous Region, Modified by Royal Decree 530/2017Open in new window, May 26th. (Access to consolidated version of Royal Decree 353/2006Open in new window).

 Composition

The Board consists of three members who are appointed by the Ministry of the Treasury and the Economic and Treasury Council Member of the Government of Navarre, who must be experts of recognised prestige regarding tax or treasury matters.The board currently comprises the following members:

  • Chairman: Mr. Eugenio Simón Acosta
  • Members: Mr. José Antonio Asiaín Ayala and Mrs. Ana María Muñoz Merino

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