Navarra has a high degree of autonomy that allows it to maintain its own differentiated tax regime, with a clear focus on encouraging productive investments.
The rates described above are theoretical tax rates. However, if you take the tax write-offs, reductions on the tax base and tax deductions on the amount detailed below, it can be concluded that the average effective rate in Navarra in 2020 was 17.5% compared to an average of 20,6% in Spain.
Source: The Spanish Tax Administration Agency (AEAT) and the treasury of the Government of Navarra
Deductions for investments in new elements of fixed material and real estate investments.
Deductions for R&D activities.
Deductions for innovation activities.
Deductions for investments in new elements of fixed assest related to sustainable development and envioremental protection (Green Hydrogen and wind turbine blade recycling) .
Deductions for investments in renewable energy installations.
Deductions for investments in electric mobility.
Deductions for investments in cinematographic or audiovisual productions.
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