Delimitation of powers between the State and the Foral Communities under the Economic Agreement and Convention regime (Basque Country and Navarre).
- The levying of Inheritance Tax corresponds to the Regional Community of Navarre, in the cases established in article 31 of Act 28/1990, of 26 December, approving the Economic Agreement between the State and the Regional Community of Navarre.
- The levying of Inheritance Tax corresponds to the corresponding Regional Communities of the Basque Country, in the cases established in article 25 of Act 12/2002, of 23 May, which approves the Economic Agreement with the Autonomous Community of the Basque Country. Act 10/2017, of 28 December, amending Act 12/2002, has reworded the text of article 25, attributing the levying of the tax accrued from acquisitions by taxpayers who live abroad to the Regional Councils, when the majority of the value of goods and rights transmitted corresponds with those located in the Basque Country, as well as tax accrued from inheritances from taxpayers who do not live in Spain, when the heir lives in the Basque Country, and from donations to residents in the Basque Country of property located abroad (effective as of 30/12/2017).