NAVARRA: Start of the Companies campaign

Next, we remind you of some issues to consider for the annual tax return:

Which model should be used?

The S-90.

What is the filing deadline?

There is no single filing deadline; it depends on the date on which the tax period ends. Thus, the return must be filed between the 1st day of the fifth month and the 25th day of the seventh month following the end of the tax period.

How should the self-assessment be filed?

• Electronic means will be the only system for filing the self-assessment.
• The taxpayer or authorized presenter must have a NIF and an electronic certificate accepted by the Foral Treasury.
• A help program must be used to obtain the file with the declaration to be transmitted. It can be the one developed by the Treasury, or another one that generates a file in the same format (the file must comply with the record layouts established at https://www.navarra.es/es/hacienda).

What if I pay taxes jointly in Navarra and in another territory?

If you pay taxes jointly in Navarra and in another territory (State or Basque Country) and apply different regulations than those of Navarra, to obtain the return to be filed in Navarra, you must:

• Keep a copy of the return filed with the AEAT or the Foral Treasuries of the Basque Country, in a computer file adjusted to the model defined by these Administrations.
• Send the file electronically for filing in Navarra, and make the payment or request the refund as appropriate.