Taxation in the common territory and in the regional territory
In cases where a taxpayer carries out operations in common territory and in the territories of the Basque Country or Navarre , the provisions of the Economic Agreement with the Autonomous Community of the Basque Country approved by Law 12/2002, of May 23, and the Economic Agreement between the State and the Foral Community of Navarre approved by Law 28/1990, of December 26, must be followed.
In application of the provisions therein, a distinction must be made between: