Foral Income Tax Savings 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 whose foral IRPF is Bizkaia, Álava, Gipuzkoa or Navarra under the residence tests in es-foral-income-tax, with savings income, a disposal or rental income. Apply those residence tests and the competent territory first; the general and savings scales and the annual settlement stay in es-foral-income-tax.

Rates, bands and thresholds

The general and savings scales of each territory are in es-foral-income-tax; the amounts this Guide applies sit in the rules under The base.

The base

Basque resident property-gain measurement

Basque resident ordinary non-business property disposals: under local PIT44–45, compute net proceeds as the actual sale amount, subject to the statutory normal-market-value floor, less qualifying seller-paid disposal expenses and taxes. Acquisition value comprises purchase cost plus qualifying acquisition expenses/taxes and investment/improvement costs, excluding interest, less the depreciation required by the local rule, including its minimum depreciation. Apply the2026 PIT coefficient table separately to acquisition/cost components by payment year and depreciation by corresponding year; preserve the31December1994 exception and any applicable historic relief. If there are improvements, distinguish the proceeds attributable to each component under44.2. This is the same gain-measurement rule incorporated by non-PE IRNR24. For a resident, place the resulting non-business disposal gain/loss in the local savings-disposal sub-basket, apply local66 netting/carryforward rules and then the resident savings scale in76 and applicable credits. The IRNR flat19% tax and nonresident purchaser-advance example do not determine the resident's liability. Business-asset disposals retain the business-income route in this Guide.

Authorities: Bizkaia NF13/2013 arts.25,44–45,63(c),66,76, Álava NF33/2013 same articles, Gipuzkoa NF3/2014 same articles.

Ordinary home and small-disposal gain exemptions

Calculate the gain under the selected territory's disposal rules before applying an exemption. In Bizkaia, Álava and Gipuzkoa, local article42(b)/(c) exempts an onerous disposal of the habitual home by a person in recognised severe or great dependency, or by a person older than65. The age-based route covers the first400,000 of gain and one disposal only. It is not a400,000 sale-proceeds ceiling. The dependency route is a separate paragraph without that age-based400,000 limit. For a qualifying first age-based disposal with gain450,000, exempt400,000 and retain50,000 for the applicable savings computation. A second disposal does not obtain a fresh age-based allowance. A person aged66 can meet the Basque age condition; that age alone does not meet Navarra's different condition. Bizkaia42, Álava42, Gipuzkoa42.1/2.

In Navarra, article39.5(b) covers the first onerous disposal of the habitual home by a person older than70, or in recognised severe/great dependency. Its exempt gain is capped at 300,000, with the excess taxable; the provision expressly denies a further claim to taxpayers who already used this exemption in an earlier tax period. A qualifying gain350,000 therefore leaves50,000 taxable, including under the Navarra dependency route. Article39.5(d) separately covers onerous disposals whose aggregate proceeds for the calendar year do not exceed3,000: exempt gain up to50% of those aggregate proceeds and tax the excess. With annual proceeds3,000 and gain1,800, exempt1,500 and retain300 taxable; with proceeds3,000 and gain1,200 the whole gain is exempt. Annual proceeds3,000.01 fail the proceeds condition, so this small-disposal paragraph gives no exemption. Aggregate all relevant disposals before testing the annual ceiling. Navarra39.5.

Habitual-home status is an evidence condition, not the address label on the sale deed. The ordinary Basque definition requires at least three years' continuous residence and effective permanent occupation within twelve months of acquisition/completion, subject to the stated necessary-move, death and employment-housing exceptions. For the age/dependency and reinvestment exemptions, a home qualifying at disposal or on any day within the previous two years remains within the specific former-home rule. B67.4 and G64.4 also preserve status after a required move to specified relatives' homes or residential care because of dependency/serious illness, provided there is no different use of the old home; do not insert that additional text into A61.4. B/A/G have their own annex/single-registered-property and family-main-home conditions. B regulation67, A regulation61, G regulation64. Navarra's own regulation40.1/6 supplies its three-year, twelve-month and previous-two-year conditions and necessary-move exceptions; its reinvestment definition includes a simultaneously acquired storage room and at most two garages, rather than the Basque single-registered-property test. Navarra regulation40.

Basque42(e) also exempts qualifying habitual-home mortgage dation in payment and judicial/notarial foreclosure, including the stated debtor/guarantor cases. It requires the specified professional mortgage creditor and insufficient other assets/rights to pay the whole debt and avoid disposal. It is not an exemption for every distressed sale. A42 and G42.2 contain additional former-family-home provisions for judicial separation/partnership dissolution; apply their actual residence conditions. B42(e), A42, G42.

Replacement-home reinvestment method

Use B/A/G law49 with B regulation49, A46 or G45, or Navarra law45.1 with regulation40. Establish both homes' local habitual-home conditions and qualifying acquisition/rehabilitation evidence. Álava and Gipuzkoa law49 expressly require full ownership of both homes, allowing shared full ownership with other co-owners; bare ownership/usufruct alone does not satisfy that sentence. B/A law49.3 separately admits the specified former family home left under a judicial separation/partnership-dissolution decision, subject to continuing habitual-home status for the former spouse/partner and, in B, the applicable descendants. Obtain that judicial/residence evidence before using the exception. For an ordinary positive-gain case, let G be the properly measured gain, P the tax transfer value and L outstanding principal of the loan used to acquire the sold home. The reinvestment target is T = P − L, not the gain and not the original mortgage amount. Let R be the eligible timely amount reinvested. If R ≥ T, the gain is fully exempt; if 0 ≤ R < T, exempt_gain = G × R / T and taxable_gain = G − exempt_gain. These formulas assume a positive target and gain; a zero/negative-target case needs its own actual transaction treatment rather than division by zero. A sale with P300,000, outstanding acquisition principal100,000, gain100,000 and eligible reinvestment150,000 gives target200,000 and exempt gain75,000, leaving25,000 taxable. Dividing by gross300,000 would incorrectly leave50,000 taxable. B law49, A law49, G law49, N45.1.

The ordinary window is two years after disposal; the local regulations also admit the stated qualifying new-home acquisition within the two preceding years. Keep the actual acquisition/payment dates and destination of proceeds. For an instalment-price disposal, apply the rule requiring each receipt to be devoted to the qualifying purpose within the tax period in which it is received. If reinvestment is deferred beyond the disposal year, state the intention to reinvest in that gain year's return. The Basque regulations assimilate qualifying rehabilitation under local law87.6. Navarra40.3 includes acquisition/rehabilitation payments and buyer-borne acquisition costs;40.8 requires the competent body's certificate for qualifying rehabilitation. Its40.7 construction route requires completion within four years from investment commencement, with a further four years for the stated developer-insolvency case and investment/insolvency documents attached to the initial-breach-year return. For other exceptional construction delays beyond the taxpayer’s control, request an extension within thirty days after the initial deadline is missed, with reasons and the necessary completion period (at most four additional years); silence for three months permits treating the request as refused. The twelve-month occupation clock in the insolvency case starts on delivery; do not treat an unfinished build as an unconditional completed acquisition. B49, A46, G45, N40.

Basque acquisition-date gate: the new law49 justification-of-move condition applies to habitual homes acquired from1January2026, under B NF2/2025 DF3, A NF3/2025 DF1 and G NF1/2025 DF2/current law49 effect note143. Do not turn that acquisition gate into a blanket rule for every2026 sale. The statutory causes include family inadequacy, employment relocation/first or new employment, marriage/registered partnership or separation/dissolution, inability to pay and analogous circumstances. B's actual DF133/2025 art1(Tercero1) aligns regulation49 from2026; A's regulation46 older opening does not displace the later statute's applicable condition. B enactment, A enactment, G current law49/effect note143, B implementing amendment.

Gipuzkoa's new regulation45.3 requires a qualifying circumstance arising after acquisition of the sold home. It gives concrete family-size, recognised disability/dependency or medical-inadequacy cases; first/new work in a different municipality, changed work centre/job conditions; and marriage/partnership or separation/dissolution. Its economic-payment cases include job loss, work-preventing incapacity, insolvency, acquisition-mortgage commitments greater than30% of available income (sum of taxable bases less liquid quotas), or the home's share of planned community rehabilitation/improvements greater than5% of its cadastral value. Its business cases include cessation through economic unviability or net income in two consecutive tax periods reduced more than20% against the average of the three preceding years; the activity must represent more than50% of total net business and employment income. Exactly30%,5%,20% or50% does not meet its respective strict numerical limb, although another proved statutory cause can still apply. For example, commitments12,000 with available income40,000 are exactly30%;12,000.01 exceed30%. Do not import these Gipuzkoa regulatory numerical limbs into B/A by analogy. The enacted DF27/2025 art1(Segundo1)/DF2 applies the new45 to homes acquired from1January2026; the consolidation's embedded former45 text is historical. G45.2 separately admits the specified judicial-separation former family home while it is the family home or within two years after that status ceases, with spouse/partner and applicable descendants' residence evidence. G actual amendment and commencement, G current45.

Later breach: B49.4, A46.4 and G45.6 restore the corresponding nonexempt gain to its original gain year, with delay interest, within the period from breach to the end of the ordinary filing period for the breach year; A/G expressly prescribe a supplementary self-assessment. In Navarra, use current law83.4 instead: add the full tax corresponding to the lost incentive, plus delay interest, with the breach-year quota. The annotated regulation40.9 showing an original-year supplementary return is expressly repealed from31July2019. It is not the current Navarra filing method. B49, A46, G45, N83.4, N annotated40.

Disposal proceeds reinvested in an insured life annuity

For a person older than65, B42(f)/regulation49bis, A42(f)/46bis, G42.1(f)/45bis and N45.3 provide their own asset-disposal-gain exemption where proceeds constitute an insured life annuity in that taxpayer's favour. This is a disposal-gain method, separate from the pension/annuity-yield exemptions later in this Guide. Constitute the annuity within six months of disposal, contract with an insurer with the taxpayer as beneficiary, notify the insurer that it is a disposal-proceeds reinvestment, start payments within one year of constitution, pay at least annually, and ensure annual payments do not decrease by more than5% from the preceding year. The provisions permit the stated reversion, certain-payment-period or death-counterinsurance mechanisms. An annual payment falling from10,000 to9,500 meets the5% condition;9,499 does not. A periodic investment product without an insured life-annuity contract does not satisfy these provisions. B49bis, A46bis, G45bis, N45.3.

Track the 240,000 aggregate reinvestment ceiling, subtracting prior qualifying reinvestments. B/A/G expressly share that ceiling with their respective law9.37/9.43/9.38 qualifying annuity exemption. Do not grant a new240,000 for each disposal or for each of those two Basque routes. Navarra45.3(e) likewise subtracts previous reinvestments for its own240,000 total. For a positive gain and proceeds, calculate eligible_R = min(actual_qualifying_reinvestment, max(240000 − prior_counted_reinvestment,0), disposal_proceeds) and exempt_gain = gain × eligible_R / disposal_proceeds. Do not deduct an acquisition mortgage from this annuity denominator. For proceeds300,000, gain120,000, prior counted reinvestment100,000 and new qualifying reinvestment200,000, only140,000 counts: exempt56,000 and retain64,000 taxable. With no prior use and240,000 reinvested, exempt96,000 and retain24,000. B42(f), A42(f), G42.1(f), N45.3(e).

If the gain is subject to withholding and all proceeds net of that withholding constitute the annuity within six months, the named local provisions extend the time for reinvesting the withheld amount only to the end of the calendar year following disposal. This is not a general extension for uninvested net proceeds. With proceeds100,000 and withholding10,000, investing all90,000 within six months opens the extension for10,000; investing only89,000 does not. State the intention in the disposal-year return where constitution occurs in a later year, and retain the insurance contract, amounts, dates, notice and payment schedule. Breach of any condition or total/partial anticipation of economic rights recaptures the corresponding gain. B49bis5/A46bis5/G45bis5 require an original-gain-year supplementary return plus interest, filed between breach and the ordinary deadline for the breach-year return. N45.3(f) instead expressly applies law83.4's breach-year tax-plus-interest method. Do not copy the Basque filing route into Navarra. B49bis, A46bis, G45bis, N45.3/83.4.

Ordinary resident dividends and financial-income expenses

In Bizkaia, Álava and Gipuzkoa, article9.24 exempts eligible article34(a)/(b) dividends/profit participations up to EUR1,500 annually in aggregate, not for every company, payment or account. Establish the gross entitlement before withholding, classify the actual distribution and subtract only the remaining exemption capacity. It does not cover IIC/fund distributions, interest paid by a cooperative on members' contributions, or the specified dividend-capture transactions: securities acquired within two months before payment followed by a disposal of homogeneous securities within two months after payment. For securities outside the provision's defined listed-market population, those before/after windows are one year. Obtain acquisition, payment and later-disposal dates before using the exemption; a broker's net receipt does not prove eligibility.

For an otherwise eligible ordinary dividend, calculate exempt = min(eligible_gross_dividend, max(1500 −exemption_already_used_this_year, 0)), then taxable_dividend = gross_dividend −exempt. Do not apply the exemption to a specifically excluded payment. Under B/A99.2 and G98.2, the quantitative limit remains 1,500 on a joint return, without multiplication by the number of family members. Under each territory's article39.1, ordinary dividend net income equals the relevant gross income after the exemption: the article39.2 necessary-expense exception is for its named technical-assistance/movable-property/business/mine/subletting income, not a general custody-fee deduction from dividends. Do not copy the State or Navarra expense rule into a Basque return.

For example, assume one eligible6,000 ordinary dividend, unused annual exemption, no other savings income/losses or applicable credit. The taxable financial-income amount is4,500. It is within the supplied first7,500 savings band, giving 4,500 ×19% =855 gross savings quota. If500 of annual exemption capacity has already been used, only1,000 remains and taxable dividend is5,000, producing950 on the same stipulated first-band facts. An excluded6,000 IIC distribution has no article9.24 exemption and, on otherwise identical ordinary savings facts, gives1,140 gross savings quota. If two qualifying joint filers each receive3,000 ordinary dividends, total eligible6,000 less the single1,500 joint ceiling again leaves4,500, not3,000. Actual payments on account are credited at the differential-tax stage; they do not reduce the declared gross dividend. Sources: current B/A/G articles9.24/34/39 and B/A99.2/G98.2: Bizkaia, Álava, Gipuzkoa.

In Navarra, establish ordinary dividend gross income under28(a), allowable net-income expenses under32, then the financial-income savings basket under54.1(a)/54.2 and the article60 scale. Do not import the Basque1,500 exemption or use a historical preamble as the current charging rule. Article32.1(a) allows qualifying administration/deposit costs of negotiable securities only up to3% of their nonexempt gross income, with the actual statutory custody/administration-service definition. Discretionary individual portfolio-management fees are expressly excluded. A sale commission belongs in the applicable disposal computation rather than becoming a dividend expense by its broker label.

For a taxable6,000 ordinary dividend and no allowable expenses/other savings items/credits, the first6,000 at20% gives1,200 gross savings quota. If the same negotiable holding has250 of genuinely qualifying administration/deposit charges and no other relevant income, its expense ceiling is 6,000 ×3% =180; allowed expense180 gives net5,820 and 5,820 ×20% =1,164. A discretionary-management bill of250 gives no deduction under that provision. Apply the actual pooled savings netting, current bands and final credits/withholding after this measurement; these are stipulated gross-quota controls, not unconditional final annual tax bills. Sources: Navarra28/32/54/60.

Ordinary listed and unlisted share disposals

For ordinary nonbusiness equity disposals, use B/A/G article47.1(a)/(b) and47.2, or Navarra article43.1(a)/(b) and43.2. Confirm the actual statutory market population before treating a security as listed. For listed shares in that population, the transfer reference is the higher of quotation at disposal and agreed price. For unlisted shares, actual proceeds alone do not displace the local minimum-valuation rule. Establish acquisition value and qualifying transfer expenses under the selected territory's own general rules; retain acquisition dates/lots and any applicable local cost update rather than borrowing a State basis by analogy. The following examples stipulate an already established tax acquisition value and zero expenses.

Absent evidence that the actual price is what independent parties would agree in normal market conditions, the unlisted transfer-value floor is the greater of the holding's net-asset value from the last closed financial year before tax accrual and its share of average results for the three closed financial years before tax accrual capitalised at20%. Thus the second amount is average_results /0.20. Count distributed dividends and reserve allocations in those results, excluding the specified regularisation/revaluation reserves. Use the actual agreed amount if higher than the floor. Valid independent-price proof permits the actual-price route. All four current provisions use the tax-accrual reference date, not an assumed last balance before the disposal date. The calculated statutory transfer value is also relevant to the acquirer's acquisition value.

For example, with tax acquisition value EUR5,000, actual sale EUR7,000, proportional net assets EUR10,000 and attributable three-year average results EUR3,000, the capitalised amount is EUR15,000. Without the required independent-price proof, transfer value is EUR15,000 and gain EUR10,000 in each of the four territories on these stipulated facts. Verified EUR7,000 independent-party pricing instead gives gain EUR2,000. A EUR18,000 actual price gives EUR13,000 gain even though the computed floor is only EUR15,000. Apply the territory's savings-disposal netting and scale after measurement; the common/nonresident flat-rate examples do not replace the resident scale.

Use FIFO for homogeneous securities. Partially paid bonus shares take the actual paid amount; fully paid bonus shares divide the original cost across old and new shares and retain the source shares' seniority. Subscription-right proceeds follow the named local gain rule (B/A/G47.1(a)/(b), N43.1(k)). Before using a loss, apply B/A/G43(g)/(h) or N39.6(f)/(g): acquisition of homogeneous listed securities within the two months before/after disposal, or unlisted securities in the year before/after, defers the corresponding loss until the retained securities are disposed of under the local rule. Keep the blocked-loss ledger instead of deducting the same loss and carrying it again. Patrimonial-company shares, actual worker/labour-company price concessions, funds and tax-neutral restructurings use their own named provisions; this ordinary method does not establish those special populations' entitlement.

Basque small listed-disposal option: B DA24 and A/G DA20 allow the alternative 3% levy on transfer value, only where the annual aggregate transfer value of the relevant article47.1(a) securities is strictly below EUR10,000. It is not a3% rate on the gain and not a separate EUR10,000 allowance for each broker or sale. Subscription-right disposals are excluded from this election and from the aggregate for this threshold; tax those rights under their own gain rule. FIFO still applies. Under the election, add the special levy to gross quota instead of also including that elected disposal's ordinary gain in the savings base. In Bizkaia the election must be expressly recorded on the return and cannot be changed after its voluntary filing deadline. The local provisions also permit the specified provisional-assessment route where a disposal was omitted or its stated gain is not substantiated.

For an eligible annual listed-share transfer value EUR9,000 and already established basis EUR2,000, ordinary gain is EUR7,000 and, with no other savings income/losses, the supplied19% first savings band gives EUR1,330 gross savings quota before other reliefs. The valid alternative levy is 9,000 ×3% = EUR270, added through its own quota route. Compare actual full return outcomes before electing. At exactly EUR10,000 aggregate proceeds the option is unavailable; two sales of EUR6,000 and EUR5,000 cannot each use the threshold separately. This Basque election is not imported into Navarra. Sources: current B articles43–47/DA24, A articles43–47/DA20, G articles43–47/DA20, N articles39–43.

Ordinary nonbusiness crypto sales, swaps and loss timing

Select the actual territory before computing a fungible coin disposal. The following ordinary investment method uses the local property-gain and savings rules already supplied above and below. It does not classify a service, mining or staking receipt as an investment disposal merely because it is paid in coins. Keep euro acquisition and disposal records, fractional units, transaction-specific expenses, execution times and both market values for a swap. Retain opening lots and remaining units across the taxpayer's exchanges and wallets. The local crypto FIFO definition is based on units originating in the same protocol with the same characteristics, rather than an exchange's ticker or an account-level accounting election. Authorities: B NF13/2013 arts.43–47, A NF33/2013 arts.43–47, G NF3/2014 arts.43–47, N DFL4/2008 arts.39–43.

Ordinary transaction or gate	Local computation	Actual primary source
B/A/G fungible-crypto fiat sale	Transfer reference is the higher of the supply/demand market reference at disposal and the agreed price. Deduct inherent seller-paid disposal expenses under local45. Acquisition value includes the relevant inherent acquisition expenses/taxes, excluding interest, and the applicable local acquisition-year update. Subtract the tax acquisition value of the units disposed.	B47.1(p)/44–45, A47.1(p)/44–45, G47.1(e)/44–45
B/A/G same-type fungible lots	Dispose of the first acquired units, across the taxpayer's holdings; allocate the acquisition value proportionally on a partial disposal and retain the unused units/cost. The express crypto amendments apply from 1 January2025.	B NF6/2025 DF2.Primero1–3, A NF21/2025 art.2.Segundo3–5, G NF2/2025 art.4.Primero3–5; current local47.2
Different-crypto swap, including no fiat payment	Compute outgoing gain as max(market value given, market value received) − outgoing tax acquisition value. Retain evidence of both values. Current G47.1(e) expressly preserves its swap paragraph (j); the crypto paragraph is not current G47(p). The fee-free method does not assume how a mixed swap commission is split between outgoing and received assets.	B47.1(i), A47.1(i), G47.1(j), N43.1(h)

Acquisition costs and update: use the existing full2026 coefficient table linked in the property-gain method, applied to the relevant cost components by year. The actual2026 enactments give a factor of 1.000 for2026 acquisitions; that factor is not a general exemption from the Basque update for older lots. Álava's own instruction8.25(a) expressly applies45.2 to crypto and8.25(b) confirms that a different-coin swap realises a gain and that the received asset's acquisition value is the transfer valuation used for that exchange. Its2024 administrative explanation is kept separate from the later2025 statutory FIFO/valuation amendments. Translate each relevant amount into euros at the operation's date; an eventual bank withdrawal or one year-end exchange rate does not replace the transaction record. Sources: A instruction8.7/8.25, B2026 coefficient enactment art.1, A2026 coefficient enactment art.1, G2026 coefficient enactment DA1.

Fiat/FIFO calculation: suppose each Basque taxpayer buys one same-type unit in2026 for EUR2,000 plus EUR20 inherent acquisition expense, then another for EUR3,000 plus EUR30. They sell0.5unit for EUR1,800 when its market reference is EUR1,750 and pay EUR18 inherent seller expense. The factor is1.000; FIFO acquisition value is 2,020 ×0.5 = 1,010, net transfer value is max(1,800,1,750) −18 = 1,782, and gain is EUR772. Selecting the later lot would incorrectly give EUR267. If these are the only savings items and no savings-base reduction applies, the supplied2026 first19% band produces EUR146.68 gross savings quota, before credits and the rest of annual settlement. If agreed proceeds instead fall below the statutory market reference, use the latter before deducting the qualifying seller expense. This example uses the local44–47 measurement and76 scale, not a common-territory rate table. To distinguish the update, a separate2025 lot costing EUR1,000 plus EUR10 inherent acquisition expense uses the actual2026 table's 2025 factor1.020: updated cost EUR1,030.20. With2026 transfer reference EUR1,450 and EUR14.50 seller expense, gain is EUR405.30, rather than EUR425.50 without the update. The three actual annual coefficient enactments linked above establish both factors.

Swap calculation: with outgoing tax acquisition value EUR1,000, outgoing market value EUR4,000 and received-token market value EUR4,500, a fee-free swap gives EUR3,500 gain, even though no euro cash is received. Reversing the two market values still gives EUR3,500. For Álava, the own instruction above establishes EUR4,500 received-asset acquisition value on the first facts. Own-law received-basis derivation for B/G/Navarra: carry the same gross swap valuation M = max(market value given, market value received) into the acquired lot before its own acquisition expenses. This is an expressly labelled derivation from each territory's own ordinary acquisition-value and taxable-swap provisions, not an assertion that an own crypto instruction prints that algebra: B44/45/47.1(i), G44/45/47.1(j), and N40/41/43.1(h) measure the outgoing property's realised exchange consideration and the acquired property's onerous cost. The computation treats the value recognised in that taxable exchange as the incoming tax cost, rather than taxing that same recognised exchange value again as a zero-cost receipt. The cited own G/Navarra manuals confirm the greater-of-two swap measure; they are not cited as explicit received-basis rulings. Álava's explicit own instruction is distinguished above. On either ordering of the EUR4,000/EUR4,500 quotations in this example, the derived B/G/Navarra incoming basis is EUR4,500, dated at the swap. This method uses each territory's own acquisition/swap structure; neither the State ruling nor Álava's instruction is legal authority for B/G/Navarra. Preserve both market quotes and the legal rights exchanged. A special deferral, gift or income receipt requires its own basis rule.

Direct mixed-fee worksheet: under B/A/G45.1(b)/45.3 and N41.1(b)/41.2, assign only taxpayer-borne inherent acquisition/disposal expense to its actual side of the transaction. Write Eout for disposal expense and Ein for incoming acquisition expense: outgoing gain = M − Eout − outgoing tax acquisition value; incoming initial acquisition value = M + Ein. Apply the Basque annual update by the year of each acquisition-cost/expense component when the lot is later sold, using the actual disposal-year table; Navarra's examined41 has no such update. Do not carry the net M−Eout into the received lot or count one cost on both sides. For a combined fee, use the invoice/contract service split; if a single price covers both, an evidenced consistent driver such as the provider's separately quoted prices for the same services gives the derived allocation Eout = E × wout/(wout+win), Ein = E−Eout. No own provision cited here mandates50:50 or another fixed percentage. Establish the underlying services, bearer and pricing evidence rather than inventing a split; an unsupported breakdown remains an evidence question. A network/funding/withdrawal label alone does not establish inherency. Sources: the respective B40/44/45/47, A40/44/45/47, G40/44/45/47 and N39–43.

Fee paid to a provider in another owned ordinary coin: the transferred fee coin also leaves the taxpayer's ownership for service consideration. Under each territory's property-alteration and onerous-disposal rules above, calculate that separate disposal from the euro service consideration with the own market floor and its own acquisition value. Use the applicable Basque fungible FIFO/update; for Navarra use established actual provenance as explained below, without importing Basque FIFO. Record the qualifying expense for the main operation at the euro service value actually paid, not at the fee coin's historic cost. This is a derived application of those same own provisions, not a special deduction or an exemption for gas. A protocol burn, unidentified recipient or unclear ownership/consideration first requires those facts. An own-wallet movement does not sell the principal; any separate paid-provider fee still needs this classification. For fee and principal of the same type, remove the actual combined units once and preserve execution order; unsupported simultaneous ordering that changes the answer remains an ordinary evidence/attribution boundary.

Four-territory fee calculation: all cost components arise in2026, making the Basque2026 factor1.000 applicable; Navarra has no update. The outgoing ordinary lot costs EUR1,000, M=5,000, and an evidenced EUR100 provider invoice allocates60 to disposal and40 to acquisition. A different ordinary fee token with established EUR60 tax cost pays that invoice at evidenced EUR100 market/service value. Main swap gain is EUR3,940; incoming basis is EUR5,040; separate fee-token gain is EUR40. A later2026 sale of the whole received lot for EUR6,000 with no further expense gives EUR960, total EUR4,940 before annual rules. For B/G/Navarra the incoming-basis leg uses the labelled own-law derivation above; A has its own explicit instruction. For Navarra, actual lot provenance is established and annual onerous proceeds exceed EUR3,000, so39.5(d) does not shelter this example. No loss-denial issue, special token right or additional income classification is assumed. These facts distinguish a complete calculation from an unexplained platform net-balance report.

Loss recognition precedes annual netting. In B/A/G, local43(i) blocks the corresponding loss on same-type fungible crypto when acquisitions occur in the two months before or after disposal. Keep the computed loss, affected units, acquisition/disposal dates and later matching disposals in a blocked-loss ledger. B's final release paragraph expressly names(g)/(h)/(i), although its remaining noun is securities/participations; own B Instruction1/2026 section8.10 expressly includes fungible crypto and release as the matching number of retained units is disposed of. G's actual amendment expressly names(g)/(h)/(i) and retained assets, supplying its release route. For a B/G loss of EUR1,000 blocked against one matched retained unit, a later qualifying disposal of0.4unit releases EUR400 and leaves EUR600 on these simple matching facts; test the later acquisition windows rather than presuming every later sale releases an unconditional loss. The ordinary four-year loss carry is for a recognised negative savings balance, not an automatic deduction of a loss still blocked by43(i). Authorities: current B43, G43 and actual2025 amendment.

Álava release boundary: current43's release sentence names only(g)/(h) and precedes the new(i). The actual NF21/2025 art.2.Segundo3 inserts(i) without changing that release sentence. Apply the express two-month block and retain the affected loss/units; the exact own-Álava release bridge remains an ordinary source question. Neither permanent forfeiture nor the B/G release method is established for A by analogy.

Navarra identified-lot computation: own41 supplies acquisition cost plus qualifying acquisition expenses/taxes excluding interest, and actual proceeds subject to the market-value floor less qualifying seller expenses/taxes; the examined current41 does not supply the Basque acquisition update. A single identified lot bought for EUR10,000 plus EUR100 inherent acquisition expense and sold for EUR16,000 less EUR160 inherent seller expense gives EUR5,740 gain. If annual onerous proceeds exceed EUR3,000, no39.5(d) small-disposal exemption applies; with this as the only savings amount and no base reduction, the supplied60 first20% band gives EUR1,148 gross savings quota, before credits. For a separate fee-free annual-proceeds EUR3,000/gain EUR1,800 case,39.5(d) exempts EUR1,500 and leaves EUR300; EUR3,000.01 annual proceeds fails that threshold. Reuse the existing small-disposal method rather than taxing every small crypto gain in full. N39.5(d)/41/60.

Navarra fungible-unit boundary: N43.2's FIFO text still refers to homogeneous securities. N39.6(e) blocks a loss where the transferred asset is reacquired within the following year and recognises it on that asset's subsequent transfer;39.6(f)/(g) separately address homogeneous securities and their release. No actual own-Navarra rule establishing FIFO or the precise application of that reacquisition rule to interchangeable coin units was established by the selected current law/manual reading. The identified-lot sale, statutory different-asset swap measure and labelled received-basis derivation above are supplied. Do not assume a zero acquisition value or use B/A/G's two-month crypto rule.

Navarra actual-provenance ledger: N39/40/41 require the acquisition value of the property actually transferred. Where ownership, acquisition and disposal documents establish which individually traced holding/right was transferred, use that actual lot's price and inherent expenses, retaining the unsold holdings' dates and costs. This applies also when other holdings exist; it is not a tax election to select the highest-cost lot. For example, two contractually segregated, individually traced holdings cost EUR1,000 and EUR3,000 in2026. If the disposal documentation establishes that the first holding is the property sold for EUR6,000 with no expenses, the measured gain is EUR5,000, and the unsold holding retains EUR3,000 cost. Merely moving fungible units to another wallet, naming an exchange subaccount, or supplying a transaction identifier does not by itself establish that legal identity. If the actual holdings cannot be distinguished, those records do not choose a Navarra statutory FIFO rule:43.2's examined wording remains securities-only, and interchangeable multi-lot attribution remains an ordinary legal question. Missing acquisition evidence is a separate factual problem, not authority to invent zero cost.

Navarra same-asset loss/release worksheet: when N39.6(e)'s actual same-asset reacquisition condition is established, carry the measured original loss separately until that asset's subsequent transfer, without adding it to the new purchase basis. A EUR10,000-cost asset sold for EUR6,000 on1July2026 measures EUR4,000 loss. Reacquiring that very asset for EUR6,500 on1November2026 blocks the loss; its subsequent sale for EUR7,000 on1February2027 measures EUR500 new gain and releases EUR4,000 old loss, net EUR3,500 loss before annual offset/other restrictions. Annual onerous proceeds exceed EUR3,000 in each example year. This conditional calculation comes directly from N39.6(e); whether an ordinary repurchase of interchangeable coin units satisfies its identity gate remains an own-Navarra legal interpretation question. Neither transaction completeness nor a State DGT explanation silently supplies that answer. For A43(i), the explicit cross-reference conflict recorded above remains unresolved; the Navarra worksheet does not repair A by analogy. N39.6/43.

Annual savings routing: put measured and admissible nonbusiness disposal results into the local savings-disposal basket, then use the existing full territorial scales and annual settlement. B/A/G63(c)/66 do not permit a disposal loss to cross-offset financial returns; the ordinary negative disposal balance carries against the same basket for four following years. N54 permits its25% cross-offset with the other positive savings basket and the four-year carry in statutory order. For a recognised disposal loss EUR2,000 and positive savings returns EUR4,000, with no other balances, B/A/G retain the EUR2,000 loss in the disposal carry. Navarra permits EUR1,000 cross-offset, leaving EUR3,000 positive returns and EUR1,000 loss carry. The Basque securities-only3% small-listed-disposal election above is not a crypto election. Sources: B63/66/76, A63/66/76, G63/66/76, N54/60.

Landlord income, expenses, depreciation and tax basket

For every property, retain the lease and its actual use, ownership share, rented period, gross consideration including recoveries of owner expenses, acquisition/improvement invoices, financing, grants and the necessary registration/programme/index evidence. Gross rent excludes VAT. First distinguish a property investment from an economic rental activity under the relevant PIT law. The following methods cover investment rental income. Do not deduct a loan's principal as landlord interest or deduct a capital improvement immediately as a repair. B arts 24, 30–32; A arts 24, 30–32; G arts 24, 30–32; P arts 24–25.

The three Basque territories calculate a housing bonus on gross, then deduct only the expressly permitted actual expenses. Use net = max(0, gross × (1 − bonus) − eligible financing − eligible nonpayment insurance) separately for each property. Eligible financing is acquisition, rehabilitation or improvement interest and other financing charges, reduced by exempt grants received to pay those charges. There is no cross-property loss from this calculation. These housing routes do not add repairs, property tax, ordinary insurance or depreciation to the listed deductions. B, A, G art 32.

Actual housing lease	Bizkaia	Álava	Gipuzkoa	Permitted nonpayment insurance and basket
Permanent residence lease within LAU art 2	30%, art 32.2	30%, art 32.1; 35% if the home is in a zone/nucleus actually listed in DA 34	30%, art 32.2	Up to 300 per year; savings basket
Bizigune, ASAP or similar autonomous/foral/municipal public housing programme	70%, art 32.3	70%, art 32.2	70%, art 32.3	Programme branch permits financing only; do not add the insurance deduction from another branch; savings basket
Permanent residence in a declared stressed market with rent limited to its reference index	70%, art 32.4	70%, art 32.1	70%, art 32.4	Up to 300; savings basket; retain declaration, index and contractual rent evidence
Voluntary rent restriction to reference indices/public intermediation prices	Art 32.5 extends arts 32.3/4	Art 32.1	Art 32.4	Apply the actual programme or permanent-index branch and its expense conditions; Álava expressly requires sufficient proof that rent corresponds to the relevant index/price; savings basket
Other investment housing, including a seasonal lease outside the above routes	20%, art 32.1	20%, art 32.3	20%, art 32.1	Financing only; general basket

The basket distinction follows B art 63(a), which specifies only art 32.2–5; A art 63(a), which specifies only art 32.1–2; and G art 63(a), which specifies only art 32.2–4. Do not put every residential building into savings merely because it is a dwelling. Álava's 35% landlord bonus uses the named DA 34 depopulation list; it is not the separate population≤500 test used by another personal credit. A art 32.1 and DA 34.

For a nonhousing investment property, deduct necessary financing, qualifying nonsanctionary property taxes/charges, administration/security/concierge costs, lease formalisation and legal defence, repairs/replacement that maintain normal use, property insurance and utilities. Deduct effective depreciation under the next table. The sum cannot produce a negative net for an individual property. These provisions do not grant Navarra's four-year expense carryforward; do not import it. Route the net to the general basket. B art 32.6 and BR arts 37–38; A art 32.4 and AR arts 36–37; G art 32.5 and GR arts 35–36.

Depreciation item	Bizkaia	Álava	Gipuzkoa
Building excluding land	Effective annual depreciation up to 3% of paid acquisition cost	Same 3% of paid acquisition cost	Effective annual depreciation up to 3% of acquisition value, in the regulation's wording
Unknown land allocation	Allocate paid acquisition cost by land/building cadastral values of each year	Allocate acquisition cost by cadastral values in the acquisition year	Allocate paid acquisition cost by land/building cadastral values of each year
Furniture supplied with property, usable for more than one year	Paid cost × the minimum coefficient derived from the maximum amortisation period in corporate-tax rules	Same	Same
Paid fixed-term property right	Paid acquisition cost divided by its duration in years	Same	Same
Paid life interest/right	3% of paid acquisition cost	Same	Same

The applicable Basque depreciation articles limit cumulative depreciation to acquisition value/paid cost under their respective wording. Track prior deductions and stop at the remaining value. These are not the State rule allowing a comparison with a higher cadastral building value. BR art 38; AR art 37; GR art 36. The nonhousing regulations in Bizkaia and Álava contain an outdated paragraph-number cross-reference after the 2025 housing reform; use the current law's nonhousing category together with the substantive depreciation method, not that old number as permission to depreciate housing covered by a gross bonus.

Example: permanent LAU housing has gross 12,000, financing 2,000 and qualifying nonpayment premium 400. Its ordinary net is 12,000×70%−2,000−300=6,100, or 5,500 for a qualifying Álava DA 34 home. At a qualifying 70% index bonus, the net is 1,300. A public-programme-only property with those same figures gives 12,000×30%−2,000=1,600, because the programme branch does not list nonpayment insurance. A seasonal property gives 12,000×80%−2,000=7,600 in the general basket. B, A, G arts 32, 63.

In Navarra, calculate each property's gross less all necessary expenses and depreciation first. Total current deductions cannot exceed that property's gross. Carry any excess to the next four years; apply current-year expenses first and then the oldest surviving carried expenses within the remaining gross-income capacity. Keep origin-year and expiry records by property/right. Permitted expenses include financing, qualifying property taxes/charges, management and services, contract/legal costs, property insurance, utilities, maintenance and repairs, and qualifying doubtful debts. A debtor in insolvency proceedings qualifies for the bad-debt condition; alternatively more than six months must have elapsed between the first collection effort and year-end, with no credit renewal. Later collection is income. The three-month COVID rule was only for 2020/2021. Improvements and extensions are capital expenditure. Since 2025 the ceiling covers all property expenses; do not use the repealed interest-plus-repairs-only ceiling. P art 25.1; R art 12, operative from 2025.

Navarra building depreciation is up to 3% of paid acquisition/improvement cost excluding land. If land cost is unknown, estimate it at 25% of paid acquisition cost. Furniture with useful life over one year supplied with the property uses the art 26 table: furniture maximum 15% annually, maximum period ten years; installations and machinery 15%/ten years; information-processing equipment 25%/six years; other tangible assets 10%/15 years. Do not apply the building's business table rate of 4% to rental building depreciation: art 13 supplies its own 3% rule. A paid fixed-term right uses paid cost/years; a life right uses 3% paid cost, subject to gross income for that right and the overall art 25 ceiling. R arts 13, 26.

Apply one of the following reductions to the resulting positive net, not gross. The lease must be registered in Navarra's rental-contract register by tax accrual/year-end, and the reduction is confined to income declared by the taxpayer. P art 25.2, current wording from LF 17/2025 effective 1 January 2025.

Navarra letting	Reduction of positive net
Public instrumental-company intermediation under housing-law art 13 and DF 61/2013 art 77	70%
Same public intermediation and property in a declared stressed residential market	90%
Other permanent-residence LAU art 2 lease in a declared stressed residential market, excluding room rentals	50%
Ordinary letting outside those cases	0%

After any housing reduction, a qualifying nonrecurring receipt generated over more than two years or a specifically defined irregular receipt has a 30% reduction; only the part attributable to gross qualifying receipts up to 300,000 is eligible, and collection spread across tax periods disqualifies that reduction. Ordinary periodic annual rent does not qualify. Navarra's net property income enters the general computation, not the Basque savings housing route. P arts 25.3, 53–54; R art 14.

Example: gross 12,000, current allowable costs including depreciation 15,000 gives zero net and 3,000 carryforward. Next year gross 12,000 and current costs 8,000 leave capacity for the 3,000 carry, producing 1,000 positive net. A qualifying public-intermediated stressed-zone registered lease reduces this to 100; public intermediation outside a stressed zone to 300; another qualifying stressed-zone permanent lease to 500; an ordinary nonqualifying lease remains 1,000. The reduction does not enlarge an expense carryforward. P art 25.

For2026, the annual Navarra dependent-income ceiling is 8,400, and the specified double family-unit ceiling is 16,800. Income means taxable income including imputations less fiscally deductible expenses, excluding exempt income; do not subtract base reductions or prior-year loss offsets. Exactly8,400 meets this income gate;8,400.01 fails. The authority's 2025 manual, updated in2026, printed pp227/230 establishes Navarra's actual annual basis. Applying that same basis to2026 follows the unchanged art62.9 reference and unchanged 2026 IPREM values, set in LPGE31/2022 DA90. This does not assert that a2026-income Navarra manual has been published. Keep all age, family, disability, support and apportionment conditions; the amount alone does not establish entitlement.

Deadlines and filing

Foreign crypto custody:2026 balances and the2027 procedure

This information return is separate from the disposal-gain computation and annual IRPF payment. Select the competent foral administration, actual contracting custodian and information year. Test ownership, beneficiary status, disposal powers/beneficial ownership and any cessation during the year under the selected local provision. The foreign-custody report concerns assets for which a third party safeguards private keys on the person's behalf; genuine self-custody does not satisfy that third-party-custody fact. Neither the exchange's commercial name nor its website establishes the statutory foreign test. Authorities and dated routes follow.

Territory	Actual substantive rule examined for2026 balances	Model/procedure distinction for filing in2027
Bizkaia	Current DF205/2008 53quater, replaced by DF84/2026 with effects from 1January2026. It uses the MiCA cryptoasset definition and the Spain authorisation/notification/operator-register foreign-custodian test. Its regulatory window is 1January–31March of the following year.	OF560/2023 arts.2–5 approve Modelo721, require electronic filing and state Jan–Mar. Retain the applicable model/technical requirements for the actual2027 filing; this is not a full provider/DAC8 implementation. Current53quater, actual DF84/2026, OF560/2023
Álava	DF36/2026, published 23October2026, replaces DF111/2008 23bis, with information/due-diligence effects from 1January2026. The foreign-custodian test uses the corresponding MiCA/Spain authorisation/notification/register conditions. The new regulatory window is 1January–30June.	Existing OF61/2024 art.4 says 1January–31March. The new wider regulatory window does not by itself establish that the approved model's narrower deadline has been extended. The applicable2027 model/procedure bridge remains unconfirmed; do not grant a June filing extension on this evidence. Actual DF36/2026 new23bis/final effect provision, OF61/2024 arts.1–5
Gipuzkoa	Actual current DF47/2013 54bis, amendment note118: DF26/2025 applies from 1January2026. It supplies the corresponding MiCA/Spain authorisation/notification/register conditions and 1January–30June regulatory window. The actual current body controls despite its older-looking PDF URL.	Existing OF571/2023 art.4 says 1April–30June. The current public721 page also retains an annual EUR50,000 later-year wording and older foreign-custodian explanation, which differ from actual current54bis. Follow54bis for the substantive gate; keep the narrower model window and applicable2027 procedure separately unresolved. Current54bis/effect note118, OF571/2023 arts.3–5, older-worded public721 page
Navarra	Current own OF29/2023 art.1, as amended by OF19/2024, defines foreign custody by whether the key-custody provider is subject to the domestic reporting obligation in DFL4/2008 DA4.8. Do not substitute the new B/A/G test or a common AEAT FAQ.	Arts.1.6/3 provide 1January–31March; arts.2/4/7 require electronic messages through the specified Navarra web service, under the actual format/procedure. Competence follows Economic Agreement46.2. Current own order arts.1–7

For B/A/G, record the custodian's Spain authorisation under MiCA63, the corresponding Spain notification under MiCA60 where applicable, and operator-register status. The actual local foreign definition is framed through lack of the named authorisation, applicable notification or operator-register entry; apply those limbs to the actual provider category rather than equating a foreign brand with foreign custody. Navarra's selected order instead uses the provider's own domestic-reporting duty described above. A taxpayer's coin-gain tax residence and the information-return collector are separate questions governed by the relevant Economic Agreement and local filing law.

Under each selected local provision, value the qualifying31December holdings in euros using the prescribed major-platform/price-tracking quotation or a reasonable supported market estimate where needed; retain the value used and coin quantities. The initial aggregate threshold is strictly over EUR50,000: EUR50,000 does not cross it, EUR50,000.01 does, and exceeding it requires the qualifying holdings to be reported rather than only the excess. In subsequent years, the examined current texts require an aggregate increase strictly over EUR20,000 against the balance determining the last declaration; EUR20,000 does not cross that increase limb. Separately test the mandatory cessation clause for persons losing the stated ownership/power condition during the year, with the required values at cessation; do not use an unchanged or low year-end balance as an automatic exemption from that clause. Test the local exempt-entity and individually identified mercantile-book exceptions, including the precise requirements for an individual economic activity; a personal spreadsheet is not that books exception. Sources: B53quater5–6, A23bis5–6, G54bis5–6 and Norder1.5–6 linked in the table.

These local substantive gates and model distinctions do not establish every2027 electronic validation, an annual IRPF campaign deadline, provider/DAC8 obligations or a local sanction assessment. Retain those actual procedural/source boundaries without replacing the supported custody/threshold computation with a blanket “foral method unavailable” statement.

The annual return deadlines are in es-foral-income-tax.

Penalties and interest

Late filing, late payment, interest and offences are in es-foral-income-tax.

Cross-border points

Residence, the competent territory and treaty points are in es-foral-income-tax.

Two worked examples that recompute

Example 1: resident dividends, Basque exemption against Navarra expenses

These are the controls stated under "Ordinary resident dividends and financial-income expenses", recomputed. Basque territory: an eligible ordinary dividend of 6,000 with the unused annual exemption of 1,500 leaves 4,500 taxable; inside the first 7,500 savings band at 19% that is 855. If 500 of the exemption was already used, 5,000 is taxable and the quota is 950. An excluded IIC distribution of 6,000 has no exemption: 1,140. Navarra: a taxable 6,000 dividend at 20% gives 1,200; with 250 of qualifying administration charges the expense ceiling is 6,000 × 3% = 180, net 5,820, quota 1,164.

name: Foral dividends, Basque exemption and Navarra expense ceiling
inputs:
  dividend: 6000
  basque_exemption: 1500
  exemption_used: 500
  navarra_charges: 250
steps:
  basque_taxable: dividend - basque_exemption
  basque_quota: basque_taxable * 0.19
  basque_taxable_part_used: dividend - (basque_exemption - exemption_used)
  basque_quota_part_used: basque_taxable_part_used * 0.19
  iic_quota: dividend * 0.19
  navarra_quota: dividend * 0.20
  navarra_expense: min(navarra_charges, dividend * 0.03)
  navarra_quota_after_expense: (dividend - navarra_expense) * 0.20
expected:
  basque_taxable: 4500
  basque_quota: 855.00
  basque_taxable_part_used: 5000
  basque_quota_part_used: 950.00
  iic_quota: 1140.00
  navarra_quota: 1200.00
  navarra_expense: 180.00
  navarra_quota_after_expense: 1164.00

Example 2: unlisted-share floor and a crypto swap

These are the controls stated under "Ordinary listed and unlisted share disposals" and "Ordinary nonbusiness crypto sales, swaps and loss timing", recomputed. Unlisted shares: tax acquisition value 5,000, actual sale 7,000, net-asset value 10,000 and three-year average results 3,000. The capitalised amount is 3,000 / 0.20 = 15,000; without independent-price proof the transfer value is the greater of the floor and the price, 15,000, and the gain 10,000 in each territory. With verified independent pricing the gain is 2,000. Crypto swap: outgoing acquisition value 1,000, market value given 4,000, market value received 4,500: M = max(4,000, 4,500) and the gain is 3,500, the same if the two market values are reversed.

name: Unlisted-share transfer-value floor and fee-free crypto swap
inputs:
  share_basis: 5000
  actual_price: 7000
  net_assets: 10000
  average_results: 3000
  token_basis: 1000
  value_given: 4000
  value_received: 4500
steps:
  capitalised: average_results / 0.20
  transfer_value: max(net_assets, capitalised, actual_price)
  share_gain_no_proof: transfer_value - share_basis
  share_gain_with_proof: actual_price - share_basis
  swap_gain: max(value_given, value_received) - token_basis
expected:
  capitalised: 15000
  transfer_value: 15000
  share_gain_no_proof: 10000
  share_gain_with_proof: 2000
  swap_gain: 3500

Ask the client first

1. Which territory is competent for your IRPF in 2026, and were you resident there all year?
2. What did you sell, swap or let, when and how was each item acquired, and what were its acquisition value, expenses and any earlier reinvestment?
3. For a home: was it your habitual home, are you over 65 or 70 or dependent, and do you intend to reinvest or buy an annuity?
4. For dividends and shares: are the shares listed, and what were the net assets and three-year results of an unlisted company?
5. For crypto: which units were sold, swapped or held abroad, with dates, market values and fees?

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
Navarra DF174/1999, annotated current regulation with historical versions distinguished	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
BR: 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
R: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
M: official housing/IRPF source	Current landlord/home/advance method or expressly preserved historical provision cited above	2026-10-27
LPGE31/2022 DA90, official2026 IPREM values	Indicator and current-year continuation, combined with Navarra manual basis	2026-10-27
Bizkaia instruction1/2026 section17.4	Preserved pre-2026 first-capital benefit integration/election	2026-10-27
Bizkaia DF115/2025 art.1	2026monetary-correction coefficients used through the linked complete table	2026-10-27
Álava DF41/2025 art.1	2026monetary-correction coefficients used through the linked complete table	2026-10-27
Gipuzkoa DF27/2025 DA1	2026monetary-correction coefficients used through the linked complete table	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

Implementation source	Actual read scope	Read on
B DF47/2014 articles 66 bis/ter, actual DF133/2025 article1.Primero.10/11	Complete selected qualification/deemed-return provisions and enacted insertion/effective date; broader qualification list and certificate alternative, AND evidence, precise refusal/recapture; not whole regulation	2026-10-28
G DF33/2014 articles63bis/ter, actual DF27/2025 article1.Primero.4/5, February2026 correction	Complete selected implementation provisions; 2025 effect, qualification incorporation and precise jobseeker/refusal/recapture; correction concerns housing numbering	2026-10-28
Current B/A/G9.24/34/39 and B/A99.2/G98.2; N28/32/54/60 (linked in resident-dividend method)	Eligible annual dividend exemption/exclusions, undoubled joint cap, distinct financial-income expense methods and resident savings-quota calculations	2026-10-28

F29/F30 official source	Actual selected read	Read on
B13-2013-current.pdf	Entire current42(a–g) and49; ordinary home/dependency/annuity clauses and adjacent startup clause read, latter outside this repair.	2026-10-28
A33-2013-current.pdf	Entire current42 and49 including former family-home provisos; startup content read but not repaired.	2026-10-28
G3-2014-current.pdf	Entire current42.1/2 and49. Current49 opening5630–5648/continuation5685–5702; historical49footnote5660–5679 separately distinguished. Effectnote143 read; separate originalNF1/2025 enactment not acquired/read in this phase.	2026-10-28
B47-2014-current.pdf	Entire current49/49bis and67 habitual-home definition; six-month/withholding/240k joint pool and recapture.	2026-10-28
A40-2014-current.pdf	Entire current46/46bis and61 habitual-home definition;46.4 original-year recapture, distinct from46bis5.	2026-10-28
G33-2014-current.pdf	Entire current45/45bis and64, embedded former45 footnote expressly historical. Current45 starts3664, historical3627–3662/3717–3723 not current. Actual2026 justification gates and annuity supplied.	2026-10-28
B133-2025-original.pdf	Actual art1Tercero1 replacing49.1/4 from2026; not entire enactment.	2026-10-28
G27-2025-original.pdf	Actual art1Segundo1 full replacement45 andDF2 acquisition-date commencement. Bilingual Spanish operative column read; not full enactment.	2026-10-28
bizkaia-2025-enactment	Actual newlaw49 and acquisition-date commencement; selected enactment provisions, not whole enactment.	2026-10-28
alava-2025-enactment	Actual newlaw49 and acquisition-date commencement; selected enactment provisions, not whole enactment.	2026-10-28
N-law-current	Full current39 including5, full45 including all3(a–f), and83.4; current statute directly supplies annuity implementation and breach-year recapture.	2026-10-28
N-reg-current	Full annotated40: current1–8 distinguished from former wordings, COVID/historic windows and expressly repealed9. Current home definition in40.6, not old51 cross-reference.	2026-10-28

Ordinary crypto official source	Actual selected read	Read on
B NF13/2013 arts.43–47/63/66/76, NF6/2025 DF2.Primero1–3, Instruction1/2026 section8.10	Current crypto valuation/FIFO/loss and savings provisions; actual crypto amendment with2025 effects; own matching-unit release explanation. Selected operative scopes, not complete enactment/instruction.	2026-10-28
A NF33/2013 arts.43–47/63/66/76, NF21/2025 art.2.Segundo3–5, own2024 instruction8.7/8.25, own2025 manual6.3.15	Selected current cost/crypto/FIFO/loss/savings provisions and actual amendment. Release sentence still only(g)/(h); own fiat/swap/received basis/update explanation distinguished from later statutory amendments.	2026-10-28
G NF3/2014 arts.43–47/63/66/76, NF2/2025 art.4.Primero3–5, own2025 manual6.3.5/6.3.10	Current new47(e), swap(j), express FIFO, loss/release and savings scopes; actual2025 amendment and selected own manual explanations.2025 manual does not establish2026 scales.	2026-10-28
N DFL4/2008 arts.39–43/54/60, own2025 manual permutation section	Current identified-lot cost/swap, small-disposal, loss and savings provisions read; manual selected permutation section and crypto keyword search, not a full manual read or own crypto FIFO ruling.	2026-10-28
B2026 coefficient enactment art.1, A2026 coefficient enactment art.1, G2026 coefficient enactment DA1	Entire operative annual tables selected/read; acquisition-year factors, including2026 factor1.000, not full enactments.	2026-10-28
B current DF205/2008 art.53quater, actual DF84/2026, OF560/2023 arts.2–5	Current53quater, actual replacement/effect provision, selected approved-model obligations/window; not full provider/DAC8 annex or electronic schema review.	2026-10-28
A actual DF36/2026 new23bis/effect provision, OF61/2024 arts.1–5	Full new23bis and selected commencement; actual old model order. New2026 substantive gate versus narrower model deadline expressly distinguished; applicable2027 bridge unconfirmed.	2026-10-28
G current DF47/2013 art.54bis/note118, OF571/2023 arts.3–5, public721 page	Full current54bis/note118; selected model order and actual public answer text. Separate originalDF26/2025 read not claimed; older page's inconsistent later-year/custodian wording and narrower order window distinguished.	2026-10-28
N own current OF29/2023 arts.1–7	Actual current custody/foreign/threshold/exclusion/cessation/competence and electronic model provisions, amended byOF19/2024; technical annex fields not fully validated.	2026-10-28

Basic share-credit source	Actual selected provisions/use	Read on
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

Álava ordinary jobseeker continuation	Own actual selected source	Read on
OriginalNF3/2025, NF21/2025, own2025 manual12.2.10	Added from2025;2026 first-degree/cohabiting-parent wording changed while jobseeker clause remains; actual2025 published registration method supports labelled continued2026 application, not a new campaign instruction	2026-10-28

Not yet confirmed: Ordinary crypto boundaries remain: the own-Álava43(i) loss-release cross-reference conflict; Navarra indistinguishable-unit identification/FIFO and fungible reacquisition identity; unsupported fee allocation or simultaneous ordering; applicable2027 local reporting-model/procedure reconciliation. The Guide supplies actual-provenance and conditional same-asset loss worksheets, labelled own-law B/G/Navarra received-basis derivations and evidenced mixed-fee/separate fee-token calculations. Remaining legal identity questions are distinct from missing transaction/service evidence; they are ordinary limits, not blanket absence of the supplied sale/swap/savings methods. No accountant attestation is claimed.