Delimitation of competences between the State and the Autonomous Communities under the Economic Agreement and Convention regime (Navarre and the Basque Country)

1. The Foral Community shall be responsible for collecting the Tax on Property Transfers and Documented Legal Acts in the cases provided for in article 38 of Law 28/1990, of December 26, approving the Economic Agreement between the State and the Foral Community of Navarre.

   Article 38 of Law 28/1990

   (BOE, 27-December-1990)

2. The tax on property transfers and documented legal acts shall be levied by the corresponding Provincial Councils of the Basque Country, in the cases provided for in article 31 of Law 12/2002, of May 23, approving the Economic Agreement with the Autonomous Community of the Basque Country.  

   Article 31 of Law 12/2002

   (BOE, 24-May-2002)