Sphere of responsibility State/Autonomous Communities under agreed tax regime and economic agreement (Basque Country and Navarre)
- The levying of Donations Tax corresponds with 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 Donations Tax corresponds with the corresponding Regional Community of the Basque Country, in the cases established in Article 25 of Act 12/2002, of 23 May, approving the Economic Agreement with the Autonomous Community of the Basque Country. Act 10/2017, of 28 December, which amends Act 12/2002, has reformulated the text of Article 25, to attribute the levying of the tax accrued in acquisitions by resident taxpayers abroad to the Regional Communities (Chartered Regime Communities), when the majority of the combined value of goods and rights transmitted corresponds to those located in the Basque Country, as well as in tax accrued from estates belonging to taxpayers who are not residents in Spain, when the heir lives in the Basque Country, and in donations to residents in the Basque Country of property located abroad (effective as of 30/12/2017).