Ley 28/1990

Published in the Boletín Oficial del Estado as BOE-A-1990-31117. Cadrumo’s calculations cite 1 provisions of this text; each one links below to its official wording in the BOE.

Ley 28/1990, art. 19

In force from 2003-07-17 (published on 1990-12-27).

Official text, in extract (in Spanish)

Comunidad Foral de Navarra

Impuesto sobre Sociedades

tributarán conjuntamente a ambas Administraciones

en proporción al volumen de operaciones

porcentaje redondeado con dos decimales

Read Ley 28/1990, art. 19 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

ley-28-1990:art-19

Kind of instrument:

ley

BOE document:

BOE-A-1990-31117

Bundled corpus:

corpus/normatives/html/ley-28-1990-art-19.html#a1-22

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-06-28

Reviewed by:

verified against official BOE-A-1990-31117 consolidated art. 19; corpus excerpt bundled

Cataloguer’s note:

Convenio Economico Navarra art 19: Impuesto sobre Sociedades taxpayers operating in common and Navarra territories tribute jointly to both Administrations in proportion to operation volume, expressed as a percentage. Grounds the Modelo 200 Estado/Navarra percentage profile fact.