Foral Income Tax Investment Credits in Spain

This Guide holds part of es-foral-income-tax, moved here unchanged on 6 November 2026 so that each Guide stays within the size the site can deliver. Built from the law; not yet approved by an accountant.

Who this applies to

An ordinary resident of Bizkaia, Álava, Gipuzkoa or Navarra under the residence tests in es-foral-income-tax who invests in a company, carries on a business with investment credits, or gives to a qualifying entity. Compute the bases and quotas in es-foral-income-tax first; the corporate-tax credit rules referred to below are in es-foral-corporate-tax.

Rates, bands and thresholds

Ordinary Basque employee share purchases

These are personal quota credits for a direct purchase/subscription in the employer or its qualifying group company. They are separate from the article88 business-investment pool. Establish the territory, cash actually paid, employer/group relationship, issuer eligibility and ownership history before calculating. The ordinary direct routes below do not cover worker-holding vehicles, the Bizkaia89.3 Basque-public-fund loan enhancement or a stock-option classification question. Álava/Gipuzkoa89.6 expressly exclude acquisition by exercising share options. B89; A89; G89.

Direct employee route	Own eligibility gates	Credit and unused amounts
Bizkaia89.1/2	Cash paid for employer/group shares; values unlisted on regulated markets; issuer qualifies as micro/small/medium under own corporate13. For a Commercial Code42 group, the relevant group issuer must meet those conditions. Offer to all workers on equal nondiscriminatory terms. Employee, spouse/partner and family through fourth degree aggregate direct/indirect participation must not exceed 5% in the entity or any other group entity. Hold shares for at least5years; cooperative capital contributions must be mandatory. Do not import A/G's2-of5 prior-service condition or dismissal exception.	10% for men,15% for women, annual maximum 1,200/1,800. Thus nominal=eligible_cash×rate, limited by the annual ceiling and available quota. Article89 supplies no basic lifetime ceiling or four-year carry; neither is imported from A/G.
Álava89.1(a)/(b),2–7	Worked for employer/group in at least2of the prior5years; count voluntary family-care leave. Values unlisted on regulated markets. Issuer must not meet own corporate14.1(a)'s asset condition, rather than merely fail the complete patrimonial-company definition. Hold shares at least5years, except death or liquidation through insolvency proceedings. Continue employer/group employment for5years, except death or recognised total/absolute permanent incapacity or great invalidity; care leave counts. Employee, spouse/partner, ascendants/adoptive parents, descendants/adopted children and collaterals through third degree must not exceed 40% direct/indirect participation throughout5years, tested for each group company. Mandatory cooperative contributions only. Dismissal is not an express Álava exception.	15% men/20% women; annual 1,500/2,000 and lifetime 6,000/8,000 per taxpayer. Credit unused because the annual limit or gross quota is insufficient carries to the four following exercises, subject to those limits. Pre2016 employee-credit use does not consume the lifetime ceiling (DT25).
Gipuzkoa89.1(a)/(b),2–7	Own2-of-prior5 employer/group service, family-care leave, unlisted, corporate14.1(a) asset test,40%/third-degree family and mandatory-cooperative gates. Hold≥5years with death, dismissal or insolvency-liquidation exceptions. Continue employer/group service5years, except dismissal, death or recognised total/absolute permanent incapacity or great invalidity; care leave counts.	15% men/20% women; annual 1,500/2,000, lifetime 6,000/8,000, four-following-exercise unused annual/quota carry. Own DT32 excludes pre2016 employee-credit use from the lifetime ceiling.

Apply the own incorporated issuer tests. B/A corporate13 uses the economic-operation test (at least85% qualifying business/professional income), micro/small/medium size and staff limits, shareholder and group aggregation rules;13.5 limits a corporate shareholder's disqualification tests to quantitative13(b)/(c). Use the foral corporate company-size method, including the correct prior/current-period reference and annualisation. Bizkaia published entry exception: own2026 Instruction15.10.1.2 expressly deems the SME condition satisfied where the issuer was disqualified because a large company held more than25%, but becomes micro/small/medium precisely because its employees acquire the shares. Do not deny that entry solely by applying the generic prior-period test above. For an otherwise eligible20-worker trading small company, assume the large shareholder held30% in2025 and sells that entire stake in an equal2026 offer to all20 unrelated employees: each pays10,000 for1.5%, removing that disqualifying holding and creating qualifying SME status, with all remaining issuer/89 gates met. A male employee's credit is 10,000×10%=1,000 with adequate quota; the prior-year large ownership alone does not make it zero. If the acquisition does not actually create SME status, this exception does not cure that failure or any unequal-offer, family-ownership or holding-period failure. Own B Instruction1/202615.10.1.2. For A/G employee shares, calculate the asset condition over at least90days: more than half the adjusted assets in values/nonbusiness assets under the territory's own14.1(a)/14.2 fails this gate even if the shareholder or income limbs of the complete patrimonial-company definition fail. Apply the actual own14.2 exclusions/adjustments to accounting assets; do not substitute an unadjusted balance or a complete-patrimonial-status yes/no answer. B corporate13; A corporate13/14; G corporate14.

For an eligible2026 direct employee purchase of10,000, with sufficient quota and unused lifetime capacity where applicable, the male credit is 1,000 in B and1,500 in A/G; the female credit is 1,500 in B and2,000 in A/G. In A/G, a man's20,000 payment produces3,000 nominal credit: use1,500 now and carry1,500 to2027–2030, subject to later annual/quota/lifetime capacity. If previous post2015 use is5,500, only500 lifetime capacity remains; do not carry the excess as though it could exceed6,000. A prior2015 credit is excluded from that lifetime sum. Bizkaia's own2026 Instruction15.10.1 expressly discusses the1,200 annual limit and says it is not doubled on a joint return or prorated for a shorter tax period; it does not print the current1,800 female limit, so the female/mixed-joint allocation is not inferred from that sentence; Álava's own2024 Instruction14.7.3 confirms no short-period annual-limit proration. Do not infer an unverified G joint-return allocation from those instructions. B Instruction1/202615.10.1; A Instruction202414.7.3; current A89/DT25 and G89/DT32 linked above.

Retain payment/acquisition evidence, the employer/group/related-party register, service/leave records and dated issuer eligibility. B89.2(f) recaptures a breached5-year holding period; A89.5 recaptures breaches of its paragraph4 conditions; G89.5 literally enumerates4(b)–(e), alongside its vehicle rule. Add the wrongly deducted credit plus late interest to the breach-year differential quota, with earlier voluntary repayment permitted by those clauses. Do not read G's different enumeration as a supplied permission to list previously unlisted shares. Maintain acquisition, five-year completion, used-credit and expiry ledgers; an ordinary5-year holding requirement is satisfied at5years, unlike the strict new-company holding tests below. Own B89.4/A105/G104 return-election rules apply; do not import the separate foreign-work exemption's election finality.

Ordinary Basque new/recent-company investment

Use this basic personal credit for qualifying2026 direct subscriptions/acquisitions. Enhanced innovative/silver-economy rates, employee-holding vehicles and G89ter financing need their separately named methods; they are not silently treated as the basic transaction here. Establish eligible acquisition value, company/ownership/timing gates and the mandatory issuer certificate before use. B90; A90; G89bis.

Basic direct investor	Eligibility and holding	Calculation before available-quota restrictions
Bizkaia90.1,3–9	Issuer is own corporate13 micro/small/medium; genuinely new economic activity with staff/material means, not merely a merger, split, transferred assets/business or another arrangement lacking a real new activity. SA/SL/cooperative/SAL/SLL or analogous foreign form, with no organised-market listing throughout holding. Incorporation, capital increase or secondary acquisition within 5years after incorporation; hold strictly more than5years. Exclude acquisition value implicating ownership above 25%, aggregating own corporate42.3 related parties and the expressly named spouse/partner/second-degree family/direct-indirect holdings. This basic method uses aggregate≤25%; it does not invent a partial-value allocation above that boundary. Apply the EU exclusions described below and obtain the90.6 issuer certificate.	25% men/30% women; annual credit maximum 20% of the taxpayer's BL. Same funds cannot generate this deduction for more than one person/entity. Amounts not deducted because the statutory limits are exceeded carry to periods ending in the next5years, subject to those limits.
Álava90.1,3–8	Apply its own SME13, real-new-activity, permitted form/foreign analogue, unlisted,≤25% related ownership, entry≤5years/holding>5years, EU exclusions and90.6 certificate clauses. Its basic rate change under NF3/2025 art1(8) takes effect from1January2025 and applies to these2026 transactions.	25% men/30% women; 20%BL annual credit ceiling; same-funds and five-following-period statutory unused-limit rules.
Gipuzkoa89bis	Subscription, at incorporation or capital increase within5years; a secondary purchase is insufficient. SA/SL/SAL/SLL; genuine new activity with staff/material means, no patrimonial/restructured/old same activity under another owner. Issuer own funds ≤400,000 at the start of its acquisition-year tax period, aggregated across the Commercial Code42 group regardless of residence/consolidation duty. No organised secondary listing at subscription or official secondary listing during holding. Hold strictly>3 and<12years. Taxpayer, spouse/partner and second-degree family aggregate direct/indirect capital or votes≤40% on every day of the holding calendar years. No separate paid labour/mercantile relationship with the investee throughout holding, except a loan or a board/director role without a labour relationship. Obtain89bis.6 certificate for issuer paragraph2 conditions in the acquisition period.	20% men/25% women; annual eligible subscription-value base 50,000; annual credit ≤10%BL; statutory unused-limit carry to periods ending in the next5years. Do not replace the10%BL ceiling with the B/A20% rule.

B/A incorporated EU gates and the exact unresolved ceiling. Current B/A90.5 exclude a firm subject to a pending European Commission illegal/incompatible-aid recovery order, a firm in crisis under EU651/2014 art2(18), and a firm above the total risk-finance amount named as art21(9). Actually establish the issuer's recovery-order, crisis and total financing facts, including the new issuance; the personal investor's small payment does not establish them. The original2014 art21(9) says15million. The2023/1315 art1(18) replacement puts16.5million outstanding risk finance at21(8), while21(9) now describes public contributions to intermediaries. This Guide does not decide whether/how that amendment changes the B/A incorporated cap or substitute a current cap by analogy. Threshold-decisive claims remain an ordinary incorporation/source question. Under the actual crisis definition, consider capital-loss and insolvency criteria, outstanding rescue/restructuring aid and applicable SME exceptions; use the current amended2(18)(a)/(b), not only the original text. Original EU651/20142(18),21(9); EU2023/13151(2)(a),1(18); current B/A90.5 linked above.

A fully specified below-both-ceilings control. An independent man subscribes10,000 in2026, acquires10% capital/votes with no other direct/indirect/related holdings, and has BL30,000 and ample unused quota. The stand-alone Spanish SL was incorporated in2024, has five full-time workers and the material resources for an actually new trading activity,200,000 business assets and100,000 annual turnover, all from that trade, in the relevant prior/current periods. Its remaining owners are unrelated natural persons, with no corporate/group ownership; it has no old business/restructure, listing or other paid relationship with the investor. It has no securities/nonbusiness-asset condition. At the start of its acquisition period its capital is90,000 and own funds100,000; this10,000 capital increase gives the investor10% of the resulting100,000 capital. There is no pending aid recovery, insolvency criterion, rescue/restructuring aid or accumulated-capital-loss crisis; all capital provided since incorporation is the founding90,000 plus this10,000, with no other capital/quasi-capital, loans or guarantees. Thus even the complete historic100,000 funding, rather than merely the personal10,000 payment, is below both referenced ceilings; the outstanding amount is no larger. It issues the required certificate, and the investor will retain the shares for6years. These stipulated facts give B/A 10,000×25%=2,500, below20%×30,000=6,000, and G 10,000×20%=2,000, below10%×30,000=3,000 and the50,000 base ceiling. The15m/16.5m difference cannot change this control's numeric result; this is not legal settlement of the B/A incorporation issue. A threshold-sensitive issuer with15.5m relevant financing must not be labelled eligible from this example. A woman on the same eligible facts has3,000 B/A or2,500 G before quota use.

With BL10,000, the same B/A man's2,500 nominal credit meets a2,000 annual ceiling, leaving500 under the statutory five-following-period limit carry. A G man subscribing50,000 with BL30,000 has10,000 nominal credit, uses3,000 and retains7,000 under that carry; the original2026 balance expires after2031 for calendar tax periods. This fixture does not decide the distinct treatment of subscription value above50,000. Keep origin-year balances, actual use and expiry separately; a new investment does not restart the old clock. Ordinary quota-insufficiency alone where the particular new-company carry wording is decisive, G above-base-limit allocation and overlapping claims on the same payment require their exact own treatment rather than an invented refund or duplicated deduction.

Keep the actual issuer certificate and supporting eligibility records. B/A regulations still call the certificate paragraph5, whereas current B/A90 place it in paragraph6; G's regulation likewise retains the older89bis.5 reference while the current certificate is89bis.6. B DF47/2014117.8 and A DF40/2014123.13 require the issuer's 1–31January following-year information report: issuer identity, incorporation date/own funds and each investor's name,NIF,acquisition amount/date/percentage. G DF33/201489.6 supplies the annual report/data and89.10 delegates its exact model/window/form to an order; the applicable2027 model/procedure remains to be reconciled and no guessed model or another province's window is supplied. Keep issuer reporting separate from the investor's annual return/election. B regulation117.8; A regulation123.13; G regulation89.6/10.

For a breached B/A90 or G89bis condition, repay the wrongly deducted amount plus late interest in the breach-year return under the named recapture clause; G expressly permits earlier repayment. B90.9/A105/G104 govern the return option and modification before a prior administration request. Do not transplant a foreign-exemption election deadline, or assume a missing issuer certificate is cured by the arithmetic. These direct methods preserve separate enhanced/vehicle/financing regimes and the precise ordinary source/operational boundaries stated above.

Territorial business-investment credits: calculate first, then limit use

For each qualifying business investment or activity, first calculate the credit under the relevant territory's corporate-tax provision, using its rate, eligible expenditure, exclusions, timing and documentary requirements. The PIT incorporation provisions then determine where the credit can be used. An incorporated corporate credit is not a deduction from business receipts and is not a common-territory IRPF credit.

In Bizkaia, Álava and Gipuzkoa, art 88 incorporates the local corporate-law investment/activity credits with their percentages and limits. Apply the limits to IRPF gross quota attributable to the general taxable-base portion consisting of business income, rather than the whole return's salary and savings quota. Art 88.3 carries unused amounts arising from insufficient gross quota for thirty following tax periods with the same limits. The corporate art 67 ordinary limit is 35%; the separately enumerated R&D/innovation group has a 70% limit and the specified creative-production group a 50% limit, with the statutory sequential residual-quota ordering. Use the local article's actual credit list and any applicable five-period block election; these groups are not interchangeable.

Bizkaia art 88.1 overrides the listed 64 bis/65 bis/66 quinquies financing credits to a 25% PIT limit and extends that treatment to its specified AIE 66 quater case. Art 88.4 requires the funding contract and communications within its prescribed pre-return-period timetable. Álava art 88.4 instead refers to the contract/communication timetables in its corporate arts 64 bis, 65 bis and 66 quater. Gipuzkoa art 88.1 also incorporates corporate DAs 26–28; its art 88.4 is repealed. Do not transplant one province's special financing rule to the other two.

Mixed salary and business income: Bizkaia and Álava credit pool

For the ordinary positive general-BI case in Bizkaia and Álava, the published territorial instructions give the allocation explicitly: business_quota_pool = general_gross_quota ×business_income_in_general_BI /total_general_BI. The denominator is base imponible general, not base liquidable after pension/joint reductions, and not general-plus-savings income. The numerator is the actual admitted business-income component in that general BI, aggregated over the person's relevant businesses, not gross turnover. Use the general quota after the applicable article77 minoración and statutory general-quota adjustments; savings quota and the separate listed-share3% levy are outside this pool. Establish the annual tax calculation first rather than taxing the business profit alone through a new copy of the progressive bands.

Bizkaia's Instruction1/2026,15.9.1, page162 expressly supplies the proportional allocation. Álava's IRPF2024 Instruction14.7.1, page70 prints that formula; read it with current Álava88.2's unchanged attribution target and the 2025 official manual, pages192–193/230–231, which define general quota after minoración and the credit pool. The older instruction/manual are evidence of those unchanged methods, not sources for2026rates or2026personal amounts. Current territorial74/75/77/88 and the2026scales supplied here control those amounts.

A hypothetical2026 individual in either territory has admitted net salary24,000 and net business income16,000, making general BI40,000; no signed offset, prior business-loss compensation, business-asset gain, exempt-progression income or Álava rural extra minoración applies. A proved allowable general-base reduction5,000 gives liquidable general base35,000. The2026scale yields 18,080 ×23% +16,920 ×28% =8,896; ordinary minoración1,615 leaves general gross quota7,281. The business pool is 7,281 ×16,000 /40,000 =2,912.40, not 7,281 ×16,000 /35,000. Under the ordinary annual35% group, with an already entitled2,000 credit, no earlier credit priority and no five-period-block election, the present cap is 2,912.40 ×35% =1,019.34; use1,019.34 and retain980.66 under the actual carry rules. Other savings tax does not enlarge that pool. These inputs avoid a disputed intermediate-cent boundary; the calculation does not assert a universal filing-program rounding sequence.

This sourced example covers total_general_BI >0 with 0 ≤business_income_in_general_BI ≤total_general_BI and the stated ordinary adjustments. The ordinary positive-income Gipuzkoa branch is supplied below as an expressly labelled inference from its own statutory target and own FAQ attribution formula; an explicit ordinary88 instruction is not claimed. Attribution where signed offsets make the business numerator exceed total general BI or the denominator is nonpositive remains precisely unconfirmed here. Do not insert an unsupported zero denominator, clamp or cross-territory formula. The five-period-block option and special25/50/70% groups retain their own actual rules; this is the ordinary annual35% route. Sources: the instructions/manual above and current Bizkaia74/75/77/88, Álava74/75/77/88.

Gipuzkoa ordinary positive-income business-credit pool: stated inference

Source-backed inference for ordinary article88. Gipuzkoa88.2 expressly targets the part of IRPF gross quota corresponding to general BI made up of economic-activity income. Its own2025 manual12.6.1.11 repeats that statutory target. Its own TicketBAI FAQ15.22, updated15October2026, physical94 expressly calculates that same business-attributable quota as general_gross_quota ×sum_of_business_income /general_BI in the TicketBAI context. The ordinary88 proportional worksheet below is a stated inference applying that own-Gipuzkoa attribution formula to the identical statutory target; neither art88 nor the ordinary manual prints this formula as an express ordinary88 instruction. It is not derived from Bizkaia or Álava and is not represented as a separate binding ruling. CurrentG88.2; own2025 manual12.6.1.11.

For the ordinary individual branch general_BI >0 and 0 ≤business_income_in_general_BI ≤general_BI, calculate G_business_quota_pool = G_general_gross_quota ×business_income_in_general_BI /general_BI. The numerator is admitted net business income included in that general BI, not turnover. The denominator is BI before pension/joint base reductions, not general liquidable base or general-plus-savings income. CurrentG74 defines general gross quota after the current75scale and77minoración, with a zero floor. Thus the pool uses that postminoración general quota, excluding savings quota and the separate listed-share levy. Foreign-assignment salary exempt under the local9.17 method is not inserted into taxable general BI. G74/75/77/88.

For a hypothetical2026 individual, admitted net salary24,000 and business income16,000 give general BI40,000. A proved eligible5,000 pension/base reduction gives general BL35,000. Assume no signed offsets, prior business losses, business-asset gains, exempt-progression income, earlier priority credits or five-period-block election. CurrentG75gives 18,080 ×23% +16,920 ×28% =8,896; G77minoración1,615 leaves7,281. The derived pool is 7,281 ×16,000/40,000 =2,912.40. With an independently entitled ordinary annual35%-group credit2,000, the cap is1,019.34; use1,019.34 and retain980.66 under88.3's actual carry rules. UsingBL35,000 in the denominator would give the wrong pool3,328.457142…; using8,896 before minoración would give the wrong pool3,558.40. These controls do not establish credit eligibility or a universal intermediate-cent rounding sequence. CurrentG74/75/77/88; current corporate67 incorporated by88; own ordinary credit manual.

Only the attribution formula is used from the FAQ. Its TicketBAI eligibility, credit percentages, expenditure limits and separate liquid-quota cap are not imported into ordinary88. Ordinary annual35%group limits, thirty-period carry and credit priority follow the actual88/currentcorporate67 provisions supplied above; other25/50/70%groups and a five-period-block election still need their own rules. Signed/nonpositive general BI, a business numerator above total BI, business-asset quota adjustments, exempt progression and other decisive exact-rounding/attribution cases remain outside this supplied branch. Do not replace those cases with a guessed clamp or zero-denominator result. This inference narrows the previous blanket ordinaryGpool gap only for the specified positive-income branch.

Navarra art 62.3 incorporates corporate investment/employment incentives, deductions and refunds with the same percentages, conditions and limits. Art 64.2 applies those limits jointly to the PIT liquid quota determined under art 61. Current corporate art 67.4 places arts 58, 64(B) and 66 in a combined 25%-of-liquid-quota pool; the art 58 pre-activity exception can absorb the whole liquid quota. Eligible unused credit carries fifteen following periods under art 67.4. Apply art 67.5's order, including prior-period limited credits before current-period limited credits, then the specified unlimited groups. There is no general 25% limit on every Navarra business credit. Keep the ordinary nonbusiness art 64.1 deduction-base ceiling separate.

Bizkaia NF13/2013 Álava NF33/2013 Gipuzkoa NF3/2014 art.88; Navarra PIT arts.62.3/64.2. Incorporated corporate provisions: Bizkaia NF11/2013 art.67 Álava NF37/2013 art.67 Gipuzkoa NF2/2014 art.67 Navarra LF26/2016 art.67. Use the foral corporate credits Guide for each supplied expenditure/rate method; incorporation does not create eligibility for an investment outside that method.

For an already eligible ordinary Basque credit1,500 and valid business-attributable gross-quota pool4,000, the35% pool permits1,400 now and carries100. An already eligible Navarra ordinary art.58 credit1,500 with liquid-quota pool4,000 permits1,000 and carries500, unless the actual pre-activity exception applies. These are use-limit controls, not assumed entitlement to the underlying investment.

Ordinary and designated charitable giving: additional territorial methods

Territory and route, 2026	Tax-credit computation	Primary source
Bizkaia ordinary qualifying gift	30% of the eligible valued donation. Combined qualifying donation base≤35% of general+savings taxable income; excess base carries 5 following years respecting the same limit. Verify eligible entity/gift and certificate under local law; claim as a return option.	NF 4/2019 arts 19–22; current art 22 text https://www.bizkaia.eus/ogasuna/guregida/noticia.asp?IdRegistro=900010980&idioma=ca ; PIT 91 Bizkaia NF13/2013, current2026 consolidation
Álava ordinary qualifying gift	30% of eligible valued donation; combined mecenazgo base≤35% of general+savings taxable income; excess base carries 5 following years. The specific priority-activity 45% route requires a valid annual designation/certificate, not merely a socially useful purpose.	NF 35/2021 arts 19–22,31; https://web.araba.eus/documents/1247685/1248445/%C3%8DNDICES_NF%2BMECENAZGO-CAS.pdf/b51493c8-e36d-2090-bec3-908084e051c2?t=1673261049711
Gipuzkoa ordinary qualifying gift	20% of eligible valued donation; the donation base cannot exceed 30% of the liquidable base, after applicable base reductions. The current PIT 90 reporting/certificate condition applies; cultural/basic-research/priority routes need their separately designated law and cannot borrow Bizkaia/Álava 45%. The ordinary route does not establish entitlement to a designated priority project.	NF 3/2004 arts 18–21; https://www.gipuzkoa.eus/documents/2456431/2461522/NF%2B3-2004%2B%282020-1%29.pdf/a421e3bf-fdd3-35c8-25b2-3c756fc0be0c ; Gipuzkoa NF3/2014,2026 consolidation90
Navarra ordinary gift to qualifying regime entity	25% of eligible gift/service value. Cash gift uses actual amount; specified heritage gift uses tax-authority value; ordinary qualifying asset/right uses PIT acquisition value or proven production cost≤market; free service uses actual cost including qualifying depreciation. Base enters the aggregate 25%-of-taxable-base limit in PIT 64.1.	DFL 2/2023 arts 15–18,48; https://www.boe.es/buscar/act.php?id=BOE-A-2023-16401
Navarra designated cultural mecenazgo	80% first 250 of annual eligible base,40% excess, per taxpayer/year. Designated project/beneficiary and statutory contribution modality required. Apply cash/asset/service/usufruct/commodatum valuation under 30; eligible aggregate base enters PIT 64.1 limit.	DFL 2/2023 arts 24–30,48–50, current law above
Navarra designated social/environmental/sport mecenazgo	80% first 250 and 40% excess for each type annually, only after requisite beneficiary/project recognition. Valuation: cash/asset/free-service as 30.2; use/commodatum 4% annual statutory property value prorated by days (sport premises uses cadastral value), collaboration agreement under 30.4. Apply combined modalities within each type and the PIT 64.1 aggregate-base ceiling; do not give first 250 anew to each recipient.	DFL 2/2023 arts 33–43,48–50, current law above

Navarra certificate 48 requires donor/recipient identity andNIF, qualifying regime/project, date/value, authentic noncash transfer or service/use evidence, irrevocability for gifts, use-loan duration and charitable destination; recipient must file required information. The law's relief routes are mutually incompatible for the same contribution. The ordinary 25% gift route is not automatically the cultural/social 80% first-band route. The donation capital gain/loss is disregarded under 18/32/45 where applicable, rather than taxed and then credited again. [DFL 2/2023]

For all 4 preserve donor evidence and the actual eligible recipient status; bank transfer alone does not establish designation or eligible charity status. Business advertising costs and charitable gifts are distinct inputs and cannot be counted twice.

Worked example

The text's own controls: Gipuzkoa positive-income business-credit pool and the 35% use limits

These are the controls stated in this Guide, recomputed. Net salary 24,000 and business income 16,000 give general BI 40,000; a 5,000 pension reduction gives general BL 35,000. Gipuzkoa art. 75: 18,080 × 23% + 16,920 × 28% = 8,896; the art. 77 minoración 1,615 leaves 7,281. The pool is 7,281 × 16,000 / 40,000 = 2,912.40. A 2,000 credit is capped at 35% of the pool, 1,019.34, carrying 980.66. Separately, a Basque ordinary credit 1,500 against a business-attributable pool 4,000 permits 1,400 and carries 100; a Navarra art. 58 credit 1,500 against a liquid-quota pool 4,000 permits 1,000 and carries 500.

name: Gipuzkoa business-credit pool and Basque/Navarra use limits
inputs:
  salary: 24000
  business: 16000
  pension_reduction: 5000
  credit: 2000
steps:
  general_bi: salary + business
  general_bl: general_bi - pension_reduction
  gross_quota: 18080 * 0.23 + (general_bl - 18080) * 0.28
  after_minoracion: gross_quota - 1615
  pool: after_minoracion * business / general_bi
  cap: round(pool * 0.35, 2)
  used: min(credit, cap)
  carried: credit - used
  basque_used: min(1500, 4000 * 0.35)
  navarra_used: min(1500, 4000 * 0.25)
expected:
  general_bi: 40000
  general_bl: 35000
  gross_quota: 8896.00
  after_minoracion: 7281.00
  pool: 2912.40
  cap: 1019.34
  used: 1019.34
  carried: 980.66
  basque_used: 1400.00
  navarra_used: 1000.00

Sources

Official source	Provisions read	Read on
Bizkaia NF13/2013, current2026 consolidation	Current residence/base/scales/credits/settlement and withholding allocation provisions cited above	2026-10-27
Álava NF33/2013, current2026 consolidation	Current residence/base/scales/credits/settlement and withholding allocation provisions cited above	2026-10-27
Gipuzkoa NF3/2014,2026 consolidation	Current residence/base/scales/credits/settlement and withholding allocation provisions cited above	2026-10-27
Navarra DFL4/2008, current revision20April2026	Current residence/base/scales/credits/settlement and withholding allocation provisions cited above	2026-10-27
B: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
A: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
G: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
AR: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
GR: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
P: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
Bizkaia NF4/2019 art.22, official current text	Ordinary donation percentage,35% base ceiling and five-year excess carry	2026-10-27
Álava NF35/2021 arts.19–22/31	Ordinary/priority giving eligibility, rates, valuation and base/carry limits	2026-10-27
Gipuzkoa NF3/2004 arts.18–21	Ordinary charitable-giving rate/base, valuation and eligibility	2026-10-27
Navarra DFL2/2023 arts.15–50	Ordinary/designated giving, contribution valuations, certificates, rates and incompatibility	2026-10-27
Bizkaia NF11/2013 art.67	Corporate investment/activity credit groups and use limits incorporated by PIT art.88	2026-10-27
Álava NF37/2013 art.67	Corporate investment/activity credit groups and use limits incorporated by PIT art.88	2026-10-27
Gipuzkoa NF2/2014 art.67	Corporate investment/activity credit groups and use limits incorporated by PIT art.88	2026-10-27
Navarra LF26/2016 art.67	Credit pools, pre-activity exception, ordering and15-year carry incorporated by PIT arts.62.3/64.2	2026-10-27
Bizkaia instruction1/2026 section17.4	Preserved pre-2026 first-capital benefit integration/election	2026-10-27
B DF47/2014, A DF40/2014, G DF33/2014	Entire operative instalment chapters B109–112/A105–108/G121–125: obligations, reference years, computations, offsets and filing	2026-10-28
Navarra regulation, IRPF law, OF40/2009, 2011 enacted amendment, 2026 enacted amendment, entrepreneur DA3	R78/91–94, L80.6/DA44/DA62, OF40art2 with enacted6500 correction, current electronic filing and actual entrepreneur instalment exemption	2026-10-28
Bizkaia, Álava, Gipuzkoa	Entire art75.2–3, two-decimal average and territorial business-gain/prior-loss differences	2026-10-28
Bizkaia, Álava, Gipuzkoa	Entire local protected-property, direct home-energy, environmental-vehicle and charger articles: beneficiary limit, claim-year/carry, cap-before-grant and Álava proportional charger aid	2026-10-28
Álava art. 87.4 ter/5(c), Bizkaia care/return provisions, Gipuzkoa arts. 83 bis/quater	Certified dependency adaptations, account/joint exceptions, professional-caregiver amount and separate return/accrual endpoints	2026-10-28
Bizkaia NF2/2025DF3, Álava NF3/2025DF1, Gipuzkoa current effect notes219/228	Housing68000gate:2026+signed/extendedrentalcontracts and2026+home/assimilatedacquisitions, preserving earlier eligible payments	2026-10-28

F29/F30 official source	Actual selected read	Read on
Bizkaia Instruction1/2026,15.9.1, Álava IRPF2024 Instruction14.7.1, Álava2025manual	Ordinary positive mixed-income business-credit quota allocation; current local statutory amounts used separately; G positive ordinary branch separately supplied by the labelled own-source inference above; signed boundary retained	2026-10-28

Gipuzkoa ordinary business-quota source	Actual selected read	Read on
CurrentG74/75/77/88	Statutory quota definition,2026scale/minoración and explicit business-BI attribution target/carry; selected operative scopes, not whole law	2026-10-28
OwnG2025 deduction manual12.6.1.11	Physical172–173 selected attribution/ordinary limits/carry;172 visually read;2025 source is not used for2026personal amounts	2026-10-28
OwnGFAQ15.22	Actual physical94 visually read;15October2026footer and explicit formula in TicketBAI context. Applying it to ordinary88 is labelled inference, not an explicit ordinary instruction	2026-10-28
CurrentGcorporate67	Selected ordinary35%limit/order and separate special/block limits; incorporated target supplied by IRPF88	2026-10-28

Basic share-credit source	Actual selected provisions/use	Read on
B current PIT89/90/93ter/105, A current PIT89/90/105/DT25, G current PIT89/89bis/104/DT32	Complete selected basic direct-employee/new-company clauses, ownership/service/holding/carry/certificate/election/recapture and named transition; selected current effect notes, not unrelated regimes	2026-10-28
B original NF2/2025, A original NF3/2025	B employee female-rate/mandatory-cooperative and A basic new-company25/30 amendments and their2025 effective provisions	2026-10-28
B corporate13/42.3, A corporate13/14/42.3, G corporate14	Selected incorporated own SME, strict asset-condition/adjustments and related-party gates; no generic State definition substituted	2026-10-28
Original EU651/2014, original2023/1315 amendment	Actual selected crisis definition/amendment and original21.9/new21.8/9 distinction. B/A incorporated-ceiling reconciliation remains explicit, not a settled current threshold	2026-10-28
B DF47/2014117.8; A DF40/2014123.13; G DF33/201489.6/10, linked in the method; own B2026 Instruction15.10.1 and A2024 Instruction14.7.3	Selected issuer-reporting/evidence clauses, precise1,200 B joint/short-period rule, B15.10.1.2 employee-acquisition SME entry exception and A short-period instruction; no invented G2027 filing model/window	2026-10-28

Ordinary mixed-income business-credit boundary: the sourced positive-general-BI Bizkaia/Álava method supplies the explicit ratio, base-reduction and article77-minoración case above. The own-source Gipuzkoa positive-income method is separately supplied as a labelled inference from current88.2's explicit target and the ownTicketBAI FAQ's formula for that same quota target. The ordinary2025manual repeats the target without printing an ordinary88formula, and no explicit ordinary88instruction or B/A analogy is claimed. Signed/nonpositive-denominator or numerator-above-total attribution, business-gain/progression adjustments and decisive exact-rounding cases beyond the supplied positive branch remain unconfirmed; no unsupported clamp is supplied.

Not yet confirmed: B/A new-company incorporated EU risk-finance ceiling reconciliation; applicable2027 share-certificate information-model/procedure reconciliation; employee-share female/mixed-joint or G joint/short-period allocation beyond the expressly supplied own instructions; decisive new-company quota-only carry, G above50,000-base allocation and same-payment overlap; G employee later-listing/mandatory-cooperative effect beyond the literal recapture enumeration. These are precise ordinary limits of the supplied direct employee/new-company methods, separate from enhanced/vehicle/financing populations. Designated charitable projects and specialist impatriate/agricultural/forestry regimes require their own eligibility review. No accountant attestation is claimed.