Income tax in the Basque Country and Navarre (foral regimes)

Terms used

• IRPF — The IRPF is Spain's personal income tax, paid on your yearly income.
• Hacienda Foral — The Hacienda Foral is the tax office of a Basque province or Navarre, which collects income tax there.
• AEAT — The AEAT is Spain's national tax agency, which handles income tax outside the foral territories.
• Modelo 100 — The modelo 100 is the national annual income tax return form.
• Cl@ve — Cl@ve is a government online identity system used to sign in to tax portals.

Key rules

• Tax office: Your territory's Hacienda Foral handles your income tax, not the AEAT.
• Residence test: More than 183 days a year in the territory, or your main centre of interests there, puts you under the foral regime.
• Rates: Scales, brackets and deductions are set by each territory, so check your own Hacienda Foral's current figures.

Do the national rules apply to you?

Not directly. The three Basque provinces (Álava, Gipuzkoa and Bizkaia) and Navarre run their own IRPF with their own authorities, forms and rates, so national guidance does not transfer directly. If you live in the rest of Spain, this page does not apply to you.

Who is taxed under the foral regime

You are taxed there if you are tax resident in one of these territories. That means you spend more than 183 days a year there, or your main centre of interests is there. Everyone else in Spain is under the common regime.

Who you deal with

You deal with your territory's tax office, called the Hacienda Foral, not the AEAT:

• Álava: Hacienda Foral de Álava
• Bizkaia: Hacienda Foral de Bizkaia
• Gipuzkoa: Hacienda Foral de Gipuzkoa
• Navarre: Hacienda Foral de Navarra, part of the Government of Navarra

The AEAT does not run IRPF for residents of these territories.

What is different

Each territory passes its own income tax law. It sets its own tax scale and brackets, deductions, allowances and some rules on savings income and capital gains. There is no split between a state part and a regional part. Your territory collects all of it.

Top rates and brackets differ from the common regime and between territories. Family deductions, housing relief and business incentives also differ. The three Basque provinces are broadly aligned, but not exactly. Do not copy figures from national guides. Use the current scale published on your own Hacienda Foral's website.

How you file

You file on your territory's own forms and portal, not the national modelo 100. Each Hacienda Foral sets its own campaign, usually April to late June. You file online with a digital certificate or Cl@ve. Bizkaia and Gipuzkoa also offer a draft return you can check and confirm. Navarre uses its own online system and form. You can also book a phone or office appointment.

The checklist and questions below cover the practical steps.

Checklist

• Check whether you spend more than 183 days a year in a Basque province or Navarre, or have your main centre of interests there.

• Find your territory's Hacienda Foral: Álava, Bizkaia, Gipuzkoa or Navarra, not the AEAT.

• Look up your territory's current tax scale and brackets on its Hacienda Foral website instead of using national tables.

• Compare the family, housing and business deductions in your territory's own law, as they differ from the common regime and between territories.

• Open your territory's own online return portal and sign in with a digital certificate or Cl@ve.

• Check the dates of your Hacienda Foral's filing campaign, usually April to late June.

• Book a phone or office appointment with your Hacienda Foral if you prefer not to file online.

Frequently asked questions

Does the AEAT handle my income tax if I live in the Basque Country or Navarre?

No, the AEAT, Spain's national tax agency, does not run income tax for residents of the Basque Country or Navarre. Your provincial Hacienda Foral does: Álava, Bizkaia or Gipuzkoa in the Basque Country, or the Hacienda Foral de Navarra, part of the Navarre government.

Can I file my return with the national modelo 100 form?

No, foral residents file on their own territory's form and portal, not the national modelo 100. Bizkaia, Gipuzkoa and Álava use their own versions of a form numbered 100, and Navarre uses its own Renta system.

When is the filing campaign in the foral territories?

Each Hacienda Foral runs its own campaign, usually from April to late June. Confirm the exact dates on the website of the territory where you live.

Can I get a draft return prepared for me in the Basque Country?

Yes, Bizkaia and Gipuzkoa offer draft-based filing, where you check and confirm a prepared return online. Navarre uses its own Renta system instead.