Spain: foral nonresident income tax for2026

Who this applies to

The Basque route is substantively different from the State route in2026. Navarra currently continues State substantive IRNR by express official instruction,while retaining its own collector and formal rules. Treat governing law,collector,withholding and return deadline as separate outputs. This Guide supplies ordinary non-PE receipts and trading PEs; its earlier supplied ordinary scope passed independent source and calculation review at the pinned earlier version. The added reasoned PE surcharge-reference interpretation is a separate source-cited method requiring its own exact implementation review. No licensed accountant has attested to it.

Set residence, PE status, income type and governing territory

Confirm genuine nonresidence under the ordinary residence/treaty tests before using IRNR. Record the actual accrual date, recipient identity and residence, PE facts, payer identity, work/service/property location, and any evidenced treaty exemption or cap. A short Spanish stay alone does not exempt locally exercised employment paid by a local employer. CE 21 defines a PE through habitual premises or a habitually contracting dependent agent and includes construction/installation lasting more than six months; apply any controlling treaty definition to the actual facts. Ordinary rent is not automatically a PE.

For a non-PE receipt, use the connecting factors, then choose the substantive law:

Receipt	Collector connecting factor
Direct property rent and direct property sale	Where the immovable property lies. Thus ordinary Bilbao rent/sale belongs to Bizkaia, Vitoria property to Álava, Donostia property to Gipuzkoa, Pamplona property to Navarra.
Work	Where the personal activity was actually performed; the specific public-remuneration rules still apply.
Pension	Employment from which the pension derives under CE 22/CN 29, rather than simply the pension payer's bank address.
Services	Actual performance/use; where those differ, the statutory use rule controls.
Public-entity dividends/interest and other capital receipts	The expressly identified public entity, payer or capital-use connection.
Private-entity/PE dividends, directors' remuneration, specified interest/royalties/securities gains and simultaneous-territory cases	The payer's corporate/PE territorial taxation proportions under CE 22.4/CN 29.3, rather than allocating every dividend solely to the payer's street address.

In those shared-payer cases, governing substantive law follows the law applicable to the paying entity/PE in CIT/IRNR under CE 21.1 or CN 28.1. Collection follows the relevant proportions, with the representative-liquidation central-collection/refund exception below. Outside that exception, the competent province's actual IRNR law controls Basque-source receipts. Navarra's selected substantive route currently applies State IRNR under N-continuation. Basque provincial art. 13.4 supplies each province's share, rather than treating Navarra as a fourth Basque province. (CE 21–23; CN 28–30; B/A art. 1 and G art. 2; B/A/G art. 13.)

A non-PE receipt is calculated separately at each accrual. Do not offset losses from one taxable receipt against an unrelated positive receipt merely because both are reported together. Any permitted grouping is a filing rule with its own same-recipient/type/payer/rate/asset conditions. (B/A/G art. 15; State art. 15; local 210 orders.)

Law/source shorthand

• CE: Ley 12/2002, current Basque Economic Agreement, especially arts. 14–18, 21–23 bis. Autonomous non-PE rule effective 1 May 2025; the actual Basque substantive changes below operate from 1 January 2026.
• CN: Ley 28/1990, current Navarra Economic Agreement, especially arts. 18–23, 28–30 bis. Autonomous-law selection amendment effective 26 July 2025.
• B: Bizkaia NF 12/2013, consolidation dated 1 January 2026.
• A: Álava NF 21/2014, live current consolidated text. Its old taxpayer-page PDF link is dead; this live link comes from the current normative inventory. DNUF 2/2025, art. 1 Segundo separately proves the 2026 substantive changes. The older taxpayer FAQ is not current substantive authority.
• G: Gipuzkoa NF 16/2014, current 2026 consolidation, obtained from the official normative catalogue's current IRNR category 2460117. Its footnotes date the relevant NF 2/2025 changes to periods beginning 1 January 2026.
• N-continuation: Navarra's current official IRNR normative page, updated 27 October 2026, expressly states that Navarra's Parliament has not approved this tax and that State rules apply until Navarra approves its own. This is positive evidence of continued application, not an inference from a failed search. Accordingly use current RDL 5/2004 for substantive IRNR, with Navarra CIT incorporation for PEs under LF 26/2016 art. 135.
• Local PIT: B NF 13/2013, A NF 33/2013, G NF 3/2014, current versions already independently reviewed in the foral PIT work. Their actual PDFs were hash-verified and reread for this incorporation. Articles 9.24, 22, 32, 44–49 are particularly relevant. No State rental deduction table is substituted for them.

Rates, bands and thresholds

Item	Amount or rule	Tax year	Official source
Basque general non-PE income	24%;19% for qualifying EU/EEA residence	2026	B NF12/2013, A NF21/2014, G NF16/2014 art25
Basque taxable dividends,interest and gains	19%;apply actual exemptions first	2026	B NF12/2013, A NF21/2014, G NF16/2014 arts14/25
Basque own-use/vacancy imputation	No charge solely from urban-property ownership	2026accruals	B NF12/2013, A NF21/2014, G NF16/2014 arts13/24/27,dated2026amendments
Basque qualifying individual dividends	Annual exemption1,500 across qualifying payments	2026	B NF12/2013, A NF21/2014, G NF16/2014 art14.1(a),localPIT9.24
Basque residential bonuses	20/30/70%;Álava35% only in its qualifying rural category	2026	B NF12/2013, A NF21/2014, G NF16/2014 art24,localPIT32
Ordinary bought nonresidential building depreciation	At most3% of acquisition cost excluding land,remaining-cost ceiling	2026	B DF47/2014 arts37–38,A DF40/2014 arts36–37,G DF33/2014 arts35–36
Property buyer advance	3% of gross agreed consideration	2026	B NF12/2013, A NF21/2014, G NF16/2014 art25.2;local211orders
PE domicile collection threshold	Prior-period operations at most12million,annualised if short	2026	CE21–22/14–18,CN28/18–23
Basque ordinary PE rate	24%;20% only for qualifying micro/small nonresident entity	2026	B NF12/2013, A NF21/2014, G NF16/2014 art19.1,localCIT13/56.1
Nonexempt PE remittance	Basque20%;continuedState/Navarra19%	2026	B NF12/2013, A NF21/2014, G NF16/2014 art19.2–3;State19
Navarra non-PE substance	ContinuedState IRNR,including its actual property-imputation rules	2026	Official Navarra continuation,RDL5/2004

The base

Basque ordinary non-PE base, exemptions and rates

All three provinces removed urban-property own-use/vacancy imputation from 2026: art. 13.2(j) has no content, and the imputation base/accrual provisions are deleted. Therefore a nonresident individual's vacant or personally used Basque dwelling produces no 2026 imputed-income charge merely through ownership. Actual rent and sale gains remain taxable. A 2025 imputation filed during 2026 is a different accrual and still follows its old rule. CE's connecting factor does not itself create an imputation charge after the local charging rule is removed. (B/A/G arts. 13, 24, 27 and dated amendments; Bizkaia FAQ 900007013.)

For ordinary work/rent/capital receipts, start with gross income classified under local PIT and remove actual statutory exemptions. The general non-PE rule does not import the resident annual scale, personal/family credits, resident employment bonus or loss-pooling system. General rate is 24%, or 19% for qualifying EU/EEA residents with the required information-exchange condition. Dividends, interest and disposal gains use 19% where taxable, regardless of the general-rate category. Apply an evidenced treaty exemption or lower applicable treaty cap; do not invent a treaty rate. (B/A/G arts. 14, 24–26.)

EU/qualifying EEA expenses: for an individual, deduct only the expenses actually permitted by the relevant local PIT provision and demonstrably directly and inseparably related to the Spanish receipt. For an entity use its corresponding local CIT expense provisions, with the same nexus proof. Ordinary nonqualifying third-country recipients use the enacted gross-income rule; the separate art. 24.2 non-PE activity provision permits its specified personnel/material/supply costs and is not a general landlord expense election. (B/A art. 24.6; G art. 24.5; ordinary third-country litigation or a specific ruling must not be silently turned into a universal statutory amendment.)

For EU/qualifying EEA individual residential rent, select the actual local PIT art. 32 category before calculating the base. The method below applies the incorporated provision; Bizkaia's current official 2026 landlord example independently confirms using the local bonus and limited expenses. The equivalent Álava/Gipuzkoa application is a direct statutory incorporation, not a separately published agency example:

• Ordinary LAU art. 2 residential letting: 30% of gross rent bonus; Álava 35% only for its qualifying DA 34 rural zone/nucleus.
• Specified Bizigune/ASAP/similar public programme: 70% bonus and that category's financing-only expenses.
• Qualifying tense-market/reference-rent or voluntarily limited reference/public-intermediation-price letting: 70%, requiring the actual statutory rent ceiling and supporting evidence. A tenant's nationality or an ordinary lease alone does not establish this category.
• Other dwelling category outside the above, without business activity in the dwelling: 20% bonus and that category's financing-only expenses.
• For ordinary LAU/reference-price classes, allowable financing costs concern acquisition/rehabilitation/improvement, net of exempt financing grants; qualifying rent-default insurance is limited to EUR 300. Each property's bonus plus expenses cannot create a negative result. The public-programme/other-dwelling classes have their own expressly narrower expense lists.

For those classes set base = max(0, gross_rent × (1−bonus_rate) − qualifying_finance_costs − allowed_default_insurance), omitting insurance where the selected class does not allow it. Do not additionally deduct IBI, community charges, repairs or State-style depreciation merely because State IRNR would allow such an expense. For genuinely nonresidential premises, use the separate art. 32 necessary-expense/depreciation limb: evidenced qualifying finance, property taxes/charges without punitive or lateness components, administration/services, lease/legal costs, repairs/conservation, property insurance, utilities and effective depreciation; improvements are capital cost. The total cannot create a negative result for the property. For an ordinary purchased building, effective annual depreciation is at most 3% of acquisition cost excluding land, capped by remaining depreciable cost. Allocate land from the actual known amount; if unknown, Bizkaia/Gipuzkoa use each year's cadastral land/building proportions, while Álava uses the acquisition-year cadastral proportions. Do not use the State rule taking the greater of acquisition and cadastral construction value. For movables let with the property,use evidenced effective depreciation capped annually at the minimum coefficient derived from the local CIT maximum depreciation period,and by remaining depreciable cost; that coefficient is a maximum for this effective-depreciation test,not a compulsory deduction. Do not apply an automatic State furniture10%. A finite-duration acquired usufruct/use right uses cost divided by its years; a lifetime right uses3%, with the cumulative cost ceiling. Match any part-year allocation to the actual income-producing period. Example: full-yearEU owner, gross12,000, evidenced other deductible costs2,000,purchased building cost100,000 excluding land and adequate unamortised balance: depreciation3,000,base7,000,tax1,330. (B PIT regulation47/2014 arts.37–38; A40/2014 arts.36–37; G33/2014 arts.35–36.) This does not convert the residential rule into a universal property-expense rule. (Local PIT art. 32; B/A/G IRNR art. 24; Bizkaia FAQ 900007012.)

For ordinary work, qualifying EU/EEA employment expenses include evidenced directly connected mandatory social contributions under local PIT art. 22; the separate resident art. 23 employment bonus is not an expense deduction in this branch. Bizkaia and Álava art31.2 expressly omit the special EU/EEA expense paragraph from withholding. In either of those two territories, a EUR20,000 taxable wage, EUR1,200 qualifying contributions and no treaty exemption gives final tax (20,000−1,200)×19%=3,572, versus gross withholding 3,800, refund 228. Gipuzkoa's final expense deduction is in current24.5, while its31.2 still excludes24.2 and24.6. Reading the retained6 as current5 would give gross withholding, but the selected own texts do not confirm that concordance. This Guide therefore does not settle Gipuzkoa's prospective gross-versus-net withholding basis for this expense population. Its final taxable expense/base method remains supplied under24.5; use the actual lawful payment certificate when crediting withholding. Do not infer a Gipuzkoa228 refund or zero withholding from the two-territory example. This is the statutory method at current rates; the official Bizkaia work example is historical 2020 and its obsolete State-PIT reference is not the authority for the 2026 expense list. (B/A/G arts. 24, 25, 31.2; local PIT art. 22.)

For ordinary dividends of a nonresident individual, current local IRNR art. 14.1(a) incorporates local PIT art. 9.24's EUR 1,500 annual exemption for the qualifying art. 34(a)/(b) dividend population. This is the derived application of the current incorporation; it is not State IRNR's abolished old exemption. Keep one annual consumed-cap ledger; do not give EUR 1,500 for every payment or collector. Exclude IIC distributions, cooperative-share interest and the statutory acquired-before/quickly-disposed homogeneous-share cases (two months for the specified quoted shares; one year for unquoted shares). An ordinary qualifying EUR 6,000 dividend with the annual cap unused gives (6,000−1,500)×19%=855, before eligible expenses/advances or a treaty cap. The statutory exemptions refer to individuals; do not give a corporate recipient this individual exemption. (B/A/G IRNR 14.1(a); local PIT 9.24 and 34.)

For ordinary direct interest, test the EU/qualifying EEA interest exemption, public-debt and registered nonresident-account exemptions before applying 19%. Preserve their statutory conditions and noncooperative-territory exclusions. Dividends are not automatically exempt merely because the recipient is EU-resident; the separate qualifying parent/subsidiary or institutional exemptions need their own facts. (B/A/G art. 14.1(b)/(c)/(e), art. 14.2.)

Where a pension is taxable, annual quota is 8%×min(P,12,000) + 30%×min(max(P−12,000,0),6,700) + 40%×max(P−18,700,0). Use the annual pension's average rate on the payment, rather than charging every payment independently through the annual bands. The statutory special diplomatic-work 8% and seasonal-worker 2% routes require their actual categories. (B/A/G art. 25.)

Basque property sale computation

Use the local PIT gain provisions incorporated by art. 24, not the State capital-gain Guide's unindexed acquisition cost:

1. Establish actual acquisition cost plus evidenced acquisition taxes/costs (excluding interest), later qualifying improvements, ownership share and dates. Reduce for required minimum depreciation when applicable.
2. Apply the sale year's approved local monetary-update coefficient separately to each cost/improvement component according to its payment year, and separately to depreciation by its year. Do not multiply only the purchase price if the costs/improvements belong to other years.
3. Net sale proceeds are the actual consideration subject to the market-value floor, less seller-paid disposal costs/taxes. Gain is those net proceeds minus updated net cost, using the specific local exclusions and any proved relief. For an ordinary taxable disposal apply 19%; do not put the gain into the resident progressive savings scale or offset another separate non-PE disposal loss.
4. The buyer withholds 3% of agreed gross consideration, using local Modelo 211 within one month. It is an advance, not 3% of the gain. The seller's Modelo 210 credits the actual advance against the final tax and settles the balance/refund; a loss does not dispense with the seller's return needed to recover the advance. The specific qualifying contribution-of-property-to-resident-company exception remains.

Example with actual Bizkaia 2026/2019 coefficient 1.249: sale400,000; seller cost1,500; acquisition200,000 plus same-year3,000 costs; no improvements/depreciation/relief. Updated basis253,547; net proceeds398,500; gain144,953; tax27,541.07; buyer advance12,000; seller balance15,541.07. Bizkaia's current official sale example independently confirms the coefficient and arithmetic. (B/A/G IRNR arts. 24–26; local PIT arts. 44–46 and each year's coefficient decree.)

Historic pre-1994/2012 relief, former-main-home/reinvestment and specialist share disposals require their own local transitional/exemption provisions, rather than importing every State historic relief. They are bounded outside this ordinary example; this method does not erase those existing historic limitations.

Navarra non-PE computation

Use State substantive IRNR, positively continued by N-continuation. The ordinary State method already supplied in the common-territory IRNR Guide therefore supplies Navarra's taxable rental base and eligible EU/EEA expenses, operative 2026 imputation rule, unindexed ordinary property gain, 19%/24% rates, pensions, statutory interest/dividend exemptions and 3% property-sale advance. Do not import the new Basque zero-imputation or individual1500 dividend exemption into Navarra. Ordinary own-use Navarra property therefore still needs the actual State imputation base and days/ownership proportion; e.g. a qualifying1.1% case with cadastral100,000,full-year/full-owner and19%rate gives209. The substantive handoff does not import State filing deadlines: local OF231/2013 controls those below.

Complete2026 non-PE property-gain coefficients

For a disposal accruing in calendar 2026 under the Basque local non-PE IRNR method, use the following PIT coefficient table for the acquisition-cost/gain calculation incorporated by IRNR24. Apply each coefficient to the relevant acquisition/improvement/expense amount by its payment year and each depreciation amount by its corresponding year, then subtract updated depreciation from updated eligible cost. Use actual eligible/minimum depreciation under the selected local law. Do not apply one acquisition-year coefficient to later improvement costs or to the entire historical depreciation balance. Local PIT45.2 expressly supplies those separate timing rules. Seller expenses reduce proceeds under PIT45.3; they are not acquisition cost. Preserve applicable pre-1994 transitional relief as a separate subsequent legal test; this table alone does not resolve every historic acquisition.

Exact date exception in all three decrees: for an asset acquired 31 December 1994, use the 1995 coefficient 2.156, despite the ordinary 1994-and-earlier row being2.030. The later improvement/expense/depreciation-year rules remain separate.

The lookup below applies to 2026 disposals, including a 2026 return filed in2027. A2025 disposal filed in2026 requires the2025 decree instead. Navarra's currently retained State non-PE substantive IRNR method does not acquire Basque indexation merely because Navarra collects the tax.

Primary authorities: Bizkaia DF115/2025 art.1, BOB15December2025 p.2, Álava DF41/2025 art.1, BOTHA26December2025 p.2, Gipuzkoa DF27/2025 DA1, BOG30December2025 pp.22–23. These are enacted provisions, not draft schedules. The Gipuzkoa correction published26February2026 changes the numbering of a housing transitional provision, not DA1/DA2 or their coefficients.

Year	Bizkaia	Álava	Gipuzkoa	Official source
1994 and earlier	2.030	2.030	2.030	B art.1,A art.1,G DA1
1995	2.156	2.156	2.156	B art.1,A art.1,G DA1
1996	2.076	2.076	2.076	B art.1,A art.1,G DA1
1997	2.030	2.030	2.030	B art.1,A art.1,G DA1
1998	1.985	1.985	1.985	B art.1,A art.1,G DA1
1999	1.931	1.931	1.931	B art.1,A art.1,G DA1
2000	1.866	1.866	1.866	B art.1,A art.1,G DA1
2001	1.796	1.796	1.796	B art.1,A art.1,G DA1
2002	1.732	1.732	1.732	B art.1,A art.1,G DA1
2003	1.685	1.685	1.685	B art.1,A art.1,G DA1
2004	1.635	1.635	1.635	B art.1,A art.1,G DA1
2005	1.583	1.583	1.583	B art.1,A art.1,G DA1
2006	1.531	1.531	1.531	B art.1,A art.1,G DA1
2007	1.489	1.489	1.489	B art.1,A art.1,G DA1
2008	1.430	1.430	1.430	B art.1,A art.1,G DA1
2009	1.426	1.426	1.426	B art.1,A art.1,G DA1
2010	1.402	1.402	1.402	B art.1,A art.1,G DA1
2011	1.360	1.360	1.360	B art.1,A art.1,G DA1
2012	1.330	1.330	1.330	B art.1,A art.1,G DA1
2013	1.309	1.309	1.309	B art.1,A art.1,G DA1
2014	1.307	1.307	1.307	B art.1,A art.1,G DA1
2015	1.307	1.307	1.307	B art.1,A art.1,G DA1
2016	1.307	1.307	1.307	B art.1,A art.1,G DA1
2017	1.281	1.281	1.281	B art.1,A art.1,G DA1
2018	1.261	1.261	1.261	B art.1,A art.1,G DA1
2019	1.249	1.249	1.249	B art.1,A art.1,G DA1
2020	1.249	1.249	1.249	B art.1,A art.1,G DA1
2021	1.212	1.212	1.212	B art.1,A art.1,G DA1
2022	1.121	1.121	1.121	B art.1,A art.1,G DA1
2023	1.082	1.082	1.082	B art.1,A art.1,G DA1
2024	1.050	1.050	1.050	B art.1,A art.1,G DA1
2025	1.020	1.020	1.020	B art.1,A art.1,G DA1
2026	1.000	1.000	1.000	B art.1,A art.1,G DA1

PEs: select one law, calculate one result, then allocate collection

Use CE21→14 and CN28→18 for governing law; use CE22→15 and CN28.2(b)→19 for collector selection. For 2026 the preceding-period operations threshold is EUR 12 million inclusive on the domicile route. Annualise a short period and retain the actual startup estimate/reconciliation rules. Above the threshold, allocation follows current-period territorial operations, with the statutory two-decimal percentage; governing-law selection separately uses preceding-period75% tests and applicable fiscal-group exceptions. Apply the foral-CIT connecting-factor ledger and provincial law-selection rules to the PE; do not infer law from the largest current-year tax payment. A combined Navarra/Basque case still needs the actual agreements applied together, not a four-province shortcut. (CE14–18/21–23; CN18–23/28–30.)

For a Basque-law ordinary trading PE, B/A/G arts. 16–19 provide these indispensable changes to the CIT handoff:

• Include all income attributable to that PE, wherever obtained; maintain separate accounts and the actual assets/functions/related transactions. Do not mix unrelated establishments' income or credits.
• Start with the selected province's ordinary CIT accounting-to-tax method, then apply IRNR18's overrides: add back head-office/other-PE royalties,interest,commissions and the listed assistance/use payments. The foreign-bank interest exception is specific. Deduct a reasonable head-office management/administration allocation only if recorded, accompanied by the required allocation statement and based on rational,consistent factors. No notional head-office equity-capital cost is deductible.
• Do not apply CIT arts.38,47 or TitleIV ChapterV, expressly excluded by IRNR18.1(d). In particular, CIT capitalisation/profit-application reserves cannot be copied into a PE return through a blanket link. Apply the actual IRNR loss incorporation to CIT55.
• SME incentives/rate classification require that the nonresident entity itself could qualify under CIT13, with the actual group/ownership/size/activity tests; a small local branch of a large foreign company does not become a qualifying microcompany solely from its local receipts.
• IRNR19.1 incorporates CIT56.1's applicable rate: ordinary general24%, eligible micro/small20%, with actual category evidence. Apply the incorporated local credits and CIT59 minimum/credit limits and local advance-payment rules as IRNR19.4 specifies; keep other-PE credits separate. Deduct only attributable actual payments.

For a Navarra-law PE, LF26/2016 art.135 applies the State IRNR regime but replaces its CIT references with the Navarra CIT law. Thus use State IRNR18's head-office/equity/expense overrides, Navarra's incorporated ordinary CIT base/loss/rate/credit/minimum method and actual size tests, rather than automatically applying State25%. Navarra's normal rates are28%, conditional25%, eligible small23%/micro19%, with all existing Guide conditions preserved. Use the Navarra instalment/annual return route. A PE selected into State law continues the State method even if part of its collection belongs to a foral treasury. (LF26/2016 arts.51,68,75,135; State IRNR18–23; Navarra OF36/2026 confirms the PE legal/formal framework for its stated2025 return population.)

An ordinary Basque-law PE outbound remittance has a separate 20% complementary tax under IRNR19.2 on the transferred PE-income amounts, including the specified nondeducted head-office payments. Exclude it where19.3's EU-residence or qualifying treaty/reciprocity branch applies. Navarra's continued State19.2 rate is 19%, subject to its own exclusions. A nonexempt10,000 remittance is2,000 under Basque law versus1,900 under continued State law. Do not use a State19% remittance box for every foral PE.

Surcharge precision, reasoned own-primary interpretation for an ordinary foreign-company PE: Bizkaia CIT57bis/DA34, Álava CIT56.7/DA31 and Gipuzkoa CIT56.7/DA29 concern taxpayers of their corporate tax; own CIT11.1 requires residence in Spain. In each province, IRNR5 instead charges the nonresident entity; IRNR18.1 imports the general corporate base rules, IRNR19.1 expressly imports the applicable CIT56.1 rate (and56.6 for its specified hydrocarbon activity), and IRNR19.4 imports the named ChapterII/III deductions/minimum and payment rules. Those references do not incorporate B57bis or A/G56.7. Read own IRNR3's concordant-interpretation clause with these specific provisions: under this reference-scope interpretation, the ordinary nonresident-company PE computation applies its19.1 rate without adding that separate corporate surcharge. This is a labelled interpretation of each own charging chain, not an express statutory blanket exemption or a binding ruling. An actual different charging/incorporation provision or controlling interpretation must be applied to its own facts; a proposal to charge a positive PE surcharge cannot rely merely on the corporation's accounting growth or the resident-company example. The remittance charge in19.2–3 remains separate. Sources: own B NF12/2013 arts.3/5/18/19, A NF21/2014 arts.3/5/18/19, G NF16/2014 arts.3/5/18/19 and each own CIT11 plus B57bis/A56.7/G56.7, linked in Sources. The resident-company surcharge method and its precise remaining limits are distinct.

For a general24% nonresident-company PE with independently established taxable base190,000, no credit, payment, remittance or treaty variation, this own19 interpretation gives gross quota45,600. Even if its accounts show the same250,000/100,000 growth figures as the resident-company example, those figures alone do not add816 to the PE charge. This is a numerical separator for the expressly stated interpretation, not an independently enacted zero-rate surcharge. Source: each own IRNR19.1/19.4 and CIT11/surcharge scope above.

Calculate the one selected-law liability/result and use the agreement's territorial allocation. Retentions/payments on account and instalments have their own allocation/payment ledger; reconcile actual administration payments, then apply the relevant agreement result-allocation rules rather than inventing separate provincial taxable bases. Example: correctedPEbase104,000,24%quota24,960,attributable advances5,000,result19,960. Where final result is allocated60/40 with compatible advance allocation, the balances are11,976/7,984. This arithmetic example assumes no credit,positive surcharge,branch-remittance or other special claim; it is not an official ruling.

Separate2026 PE/CIT monetary-correction coefficients

Where the selected PE law incorporates the local CIT monetary-correction method, do not use the PIT table above. The same three decrees publish the following separate CIT coefficients for tax periods beginning during2026: Bizkaia art.2; Álava art.2; Gipuzkoa DA2. Apply acquisition/production cost by its year, improvements by their own year and accounted depreciation by its year, within the incorporated CIT40.9 method, eligible asset/population rules and its positive-income ceiling. This is not general inflation indexation of every PE receipt or of its entire annual base. No31December1994 PIT exception is stated for this CIT table. Ordinary non-PE property gains continue the PIT table through IRNR24, including gains of a nonresident entity without a PE where that rule governs.

Year	Bizkaia	Álava	Gipuzkoa	Official source
1983 and earlier	3.137	3.137	3.137	B art.2,A art.2,G DA2
1984	2.850	2.850	2.850	B art.2,A art.2,G DA2
1985	2.631	2.631	2.631	B art.2,A art.2,G DA2
1986	2.477	2.477	2.477	B art.2,A art.2,G DA2
1987	2.359	2.359	2.359	B art.2,A art.2,G DA2
1988	2.254	2.254	2.254	B art.2,A art.2,G DA2
1989	2.146	2.146	2.146	B art.2,A art.2,G DA2
1990	2.062	2.062	2.062	B art.2,A art.2,G DA2
1991	1.993	1.993	1.993	B art.2,A art.2,G DA2
1992	1.934	1.934	1.934	B art.2,A art.2,G DA2
1993	1.916	1.916	1.916	B art.2,A art.2,G DA2
1994	1.879	1.879	1.879	B art.2,A art.2,G DA2
1995	1.793	1.793	1.793	B art.2,A art.2,G DA2
1996	1.729	1.729	1.729	B art.2,A art.2,G DA2
1997	1.701	1.701	1.701	B art.2,A art.2,G DA2
1998	1.701	1.701	1.701	B art.2,A art.2,G DA2
1999	1.639	1.639	1.639	B art.2,A art.2,G DA2
2000	1.530	1.530	1.530	B art.2,A art.2,G DA2
2001	1.508	1.508	1.508	B art.2,A art.2,G DA2
2002	1.482	1.482	1.482	B art.2,A art.2,G DA2
2003	1.460	1.460	1.460	B art.2,A art.2,G DA2
2004	1.443	1.443	1.443	B art.2,A art.2,G DA2
2005	1.416	1.416	1.416	B art.2,A art.2,G DA2
2006	1.390	1.390	1.390	B art.2,A art.2,G DA2
2007	1.342	1.342	1.342	B art.2,A art.2,G DA2
2008	1.309	1.309	1.309	B art.2,A art.2,G DA2
2009	1.295	1.295	1.295	B art.2,A art.2,G DA2
2010	1.292	1.292	1.292	B art.2,A art.2,G DA2
2011	1.276	1.276	1.276	B art.2,A art.2,G DA2
2012	1.266	1.266	1.266	B art.2,A art.2,G DA2
2013	1.258	1.258	1.258	B art.2,A art.2,G DA2
2014	1.258	1.258	1.258	B art.2,A art.2,G DA2
2015	1.251	1.251	1.251	B art.2,A art.2,G DA2
2016	1.243	1.243	1.243	B art.2,A art.2,G DA2
2017	1.221	1.221	1.221	B art.2,A art.2,G DA2
2018	1.204	1.204	1.204	B art.2,A art.2,G DA2
2019	1.189	1.189	1.189	B art.2,A art.2,G DA2
2020	1.179	1.179	1.179	B art.2,A art.2,G DA2
2021	1.167	1.167	1.167	B art.2,A art.2,G DA2
2022	1.113	1.113	1.113	B art.2,A art.2,G DA2
2023	1.071	1.071	1.071	B art.2,A art.2,G DA2
2024	1.040	1.040	1.040	B art.2,A art.2,G DA2
2025	1.020	1.020	1.020	B art.2,A art.2,G DA2
2026	1.000	1.000	1.000	B art.2,A art.2,G DA2

Deadlines and filing

Withholding, representative collection and local filing windows

For non-PE withholding, compute the selected-law tax/treaty amount under art.31, ignoring the paragraphs actually excluded by the selected own provision and the final donation/advance credits. Bizkaia and Álava expressly exclude their EU/EEA expense paragraph; Gipuzkoa retains the24.5/31.2 cross-reference boundary explained above, so its EU/EEA expense withholding basis is not supplied as settled. Apply the statutory exemption/documentation and noncash rules. For private shared-payer cases, split withholding by the payer's CIT/PE territorial operations proportions under CE23.2/CN30.2; the substantive law follows the payer as specified above. A nonexempt6,000 dividend to an ineligible corporate recipient has1,140 gross withholding at19%; a60/40 allocation gives684/456. This is not an example of the individual1500 exemption.

Where the qualifying payer/person/PE presents a liquidation in representation of the nonresident, CE22.4/CN29.3 centralise collection of the whole amount and the refund at the administration competent to inspect that representative, with interadministration compensation for the other territorial share. Do not demand a second direct payment from the nonresident merely to reproduce an internal compensation. This exception is distinct from the ordinary withholding split and from filing one's own return without such representation. Preserve the representative's actual legal capacity and the inspection-law criterion.

Use local210/211 and216/296 routes, certificates and proof of advance payment. Properly withheld/exempt receipts have the actual non-filing exceptions; a final refund or property-sale settlement follows its specific return route.

Local return	Bizkaia	Álava	Gipuzkoa	Navarra
Seller210,propertysale	Three months after the first month from sale; any result	Same	Same	Same
Buyer211	One month from sale	Same	Same	Same
Ordinary210 positive quarterly	First25 days followingQ1–Q3; January extends to31	First25 days afterquarter; Q4January	First25 days April/July/October; Q4January1–31	First20 days afterquarter; Q2ends5August,Q4ends31January
Eligible annual-grouped rent210	January following accrual,with actual grouping conditions	January following accrual,annual grouping when tenants unchanged	January1–31 following accrual if annual grouping elected; current option covers rents from2025	January following accrual when annually grouped under currentorder
Other210 zero	January1–31 following accrual	Its quarterly/January route undercurrentorder/calendar	January1–31 following accrual	January1–31 following accrual
Other210 refund	From1February following accrual,within4-year statutory clock	Within5 years from end of withholding-return/payment period	From1February following accrual,within4-year clock	From1February following accrual,within4-year clock
Own-use imputation	No2026charge solely on ownership; retain2025accrual procedure	Same	Same	State substantive imputation,local210order: followingcalendar year
Ordinary216 quarterly	First25 days April/July/October; January31 override	First25 days April/July/October; January1–31	First25 days April/July/October; January1–31	First20 days afterquarter; Q2to5August,Q4to31January
Annual296	January1–31	January following year	January1–31	January1–5February;specified type2 securities annexes use the month following210

Large-employer monthly216 differs locally: Bizkaia/Gipuzkoa normally25 days followingmonth,December throughJanuary31 and July's special August/September25 window; Álava normally25 days,December throughJanuary31 and July throughSeptember10; Navarra normally20 days,June throughAugust5,July throughSeptember20 andDecember throughJanuary31. Apply the actual large-enterprise/mandatory-monthly tests. Actual weekends/holidays extend the ordinary filing endpoint to the competent business day; do not confuse an earlier bank direct-debit cutoff with that filing endpoint. The 2026 Bizkaia calendar confirms the January filing through2February,April27,July27 andOctober26 business-day endpoints for its displayed216 periods.

For ordinary continuing Basque PEs, IRNR21 sets25 calendar days after the six months following period end; cessation/transfer has its own earlier non-PE-style clock. Navarra's annual S90/PE route follows the governing statutory annual clock and actual operative order. Future2027 operational models do not yet supply published2026-return schemas; retain current law's clocks and the actual existing instalment methods rather than claiming no annual method exists. Basque art23 and Navarra's StateIRNR/LF135 incorporation require the relevant CIT advance/withholding method.

Filing authorities: current B210 FAQ900006999; B OF1564/2015 art.3 plus DF153/2022DF1 amending DF112/2009DA1 (all periodic January filings extend to31 fromJanuary2023); B296instructions; Álava2026calendar; current G210, G216, G296; NavarraOF231/2013arts2–5, OF59/2013art5, OF183/2009art5. All read27October2026; the source links are listed below.

Penalties and interest

Use the procedure law of the administration assessing the liability. Voluntary correction before a qualifying prior request, an underpayment offence and enforced collection are separate events. Interest uses the applicable period's statutory rate and actual accrual days; do not transplant the common-territory monthly surcharge into a foral return.

Administration	Voluntary late correction and collection	Underpayment offence before conditional reductions	Primary law
Bizkaia	Art. 27's declaration-based assessment surcharge is 5% of assessed payable quota, or 0.5% if the declaration is filed within the next three working days. It preserves the art. 203 exception. Under art. 26.7, late self-assessments accrue interest from the original deadline except when both voluntary filing and payment occur within six months. Art. 28 collection is 5%, reduced to 0.5% for full effective payment in the first three working days of the executive period; 20% applies after the notified enforcement order's extraordinary payment term expires. The two collection surcharges are incompatible.	Art. 196:100–250% of unpaid tax for a culpable self-assessment underpayment; qualifying voluntary regularisation is excluded. Art. 203 ordinary late-return offence:400, with separate census/information amounts and narrowly specified no-request reductions. Do not halve the ordinary400 by borrowing the State rule.	NF 2/2005 arts. 26–28/196/203
Álava	Art. 27:5% within six months without interest; months7–12:5% plus interest from after the sixth month; beyond12months:10% plus interest from after the twelfth month. These voluntary routes exclude sanctions on their conditions. Art. 28 collection stages:5% before enforcement-order notification,10% where debt plus reduced surcharge are paid by its statutory term,20% otherwise.	Art. 195:50–150% without concealment,100–150% with concealment; actually withheld/on-account/repercuted amounts instead75–150%/125–150%. Concealment's debt incidence must exceed10%. The specified later wrong-period regularisation has a separate30% rule.	NF 6/2005 arts. 26–28/195
Gipuzkoa	Art. 27:2% within three months;5% from the fourth through twelfth month;10% after twelve months. Unlike Álava, these exclude sanctions but retain interest from the original deadline. Art. 28 collection:5% before enforcement-order notification; reduced5% where debt plus surcharge are paid within its term;20% otherwise.	Art. 195:50–150% without concealment,80–150% with concealment; actually withheld/on-account/repercuted amounts75–150%/105–150%. Concealment's debt incidence must exceed10%.	NF 2/2005 arts. 26–28/195
Navarra	Art. 52.3:1% within the following month;5% after the first month but before three months have elapsed;10% after three but before twelve;15% beyond twelve plus interest after that twelfth month until payment. The earlier routes exclude interest and sanctions. Identify expressly one tax/return period and include only that period. Unpaid filing can also attract the executive-period collection surcharge. An improper refund has its own amount and clock from receipt.	Arts. 76–77:ordinary serious offences75–180% of the relevant unpaid/unduly obtained amount; actually withheld/on-account/repercuted nonpayment90–200%. The specified later wrong-period regularisation has a separate55% rule. Apply art. 71's graduation and agreement/payment conditions before any reduction.	LF 13/2000 arts. 50/52/68–77

For Álava/Gipuzkoa, filing an unpaid late self-assessment without the prescribed contemporaneous deferral, instalment or compensation request does not prevent executive collection costs. For all four, preserve notice dates, the exact declaration/self-assessment route, payment evidence, correction period and any reduction conditions. Incorrect refunds, false invoices, information omissions and failure to provide an assessment declaration have their own offences. A percentage range is not an automatic assessment: establish culpability, statutory base, classification and applicable reductions under the cited law.

Basic2026 interest and narrow exceptions

Ordinary tax default interest is4.0625% annually in all four territories. “Legal interest”, used where the local law specifically substitutes it, is3.25% for2026. The statutory uplift is25% of legal interest, so3.25%×1.25=4.0625%, not3.25%+25 percentage points. These are interest rates, not new flat penalties on every late return.

Territory	Basic tax default interest2026	Primary route
Bizkaia	4.0625%	NF7/2025 DA1, expressly1January–31December2026; current NF2/2005 art.26.3.
Álava	4.0625%	NF6/2005 art.26.6: legal interest increased25%, absent a different enacted rate. The current 2026 budget NF20/2025 reviewed supplies no different rate. Legal3.25% is confirmed by the official2026 legal-interest table.
Gipuzkoa	4.0625%	NF6/2025 DA1, expressly1January–31December2026; NF2/2005 art.26.6.
Navarra	4.0625%	LF13/2000 art.50.2(c): legal interest increased25%, absent a different Foral Act; the official2026 debt-deferral conditions expressly confirms fiscal4.0625% and nonfiscal3.25%.

A selected law's exception matters. Álava26.6 substitutes legal interest for qualifying fully guaranteed deferral/instalment/suspension and includes any guarantee the administration regards as sufficient; Gipuzkoa26.6 and Navarra50.2(c) enumerate the qualifying full bank/reciprocal-guarantee/caution-insurance guarantees. Do not transfer those exception lists automatically to Bizkaia or to an unsecured debt. Álava's additional compliant-taxpayer interest concession under NF21/2025 art.7 starts 1January2027; it is not a2026 concession. Retain statutory excluded periods and the existing reviewed procedures. For a debt spanning years, split interest by the actual years/rates and applicable accrual periods; this addendum does not authorise interest where the surcharge rule excludes it.

Illustrative arithmetic, assuming the local law actually requires interest for every stated day and an unchanged principal:10,000 for a whole365-day2026 accrual year produces406.25;73days on a365-day basis produces81.25. A100,000 eligible acquisition on30December1994 updates to203,000, while the same amount acquired31December1994 updates to215,600 before other adjustments or historic relief.

Cross-border points

Apply the actual treaty residence,PE and income articles to the evidenced recipient. A treaty cap limits the selected-law tax; it does not establish a different collector or replace local filing rules. Use the common-territory Guide for its supplied residence/departure methods only after establishing the governing law. Historic pre-1994/2012 relief,main-home reinvestment,transparent entities,specialist sectors and unusual PE attribution/elections need their own local provisions and facts. The selected-law calculation and interadministration payment ledgers remain separate under CE21–23 and CN28–30.

Two worked examples that recompute

Example1: qualifying reference-price dwelling,not an ordinary ungated70% claim

An Italian-resident individual owns the whole Bizkaia dwelling,lets it throughout2026 under a proved qualifying reference-price rent restriction and receives12,000. There are no financing costs or qualifying default-insurance premiums. The70% local bonus leaves3,600;19% gives684. IBI500 and community charges1,200 do not reduce this residential base. No payment on account was made. This follows the current Bizkaia official example's substantive calculation with its missing reference-price condition made explicit; use the separate filing table for timing.

name: Bizkaia2026 EU residential reference-price rental
inputs:
  gross_rent: 12000
  bonus_rate: 0.70
  qualifying_finance: 0
  allowed_insurance: 0
  tax_rate: 0.19
  advances: 0
steps:
  bonus: gross_rent * bonus_rate
  base: max(0, gross_rent - bonus - qualifying_finance - allowed_insurance)
  tax: base * tax_rate
  balance: tax - advances
expected:
  bonus: 8400
  base: 3600
  tax: 684
  balance: 684

Example2: Bizkaia indexed property gain and buyer advance

A nonresident sells an ordinary Bizkaia property in2026 for400,000 and pays1,500 disposal costs. The2019 purchase price was200,000 plus3,000 same-year acquisition costs. There is no depreciation,improvement,legacy exemption or treaty exemption. The actual2026coefficient for2019is1.249: updated basis253,547,gain144,953,tax27,541.07. The purchaser's3%advance is12,000; the seller's210balance is15,541.07. Keep cost/improvement/depreciation years separately where they differ; do not generalise1.249 to every purchase year or province.

name: Bizkaia2026 sale with2019 indexed basis and3percent advance
inputs:
  sale_price: 400000
  sale_cost: 1500
  acquisition_price: 200000
  acquisition_cost: 3000
  update_coefficient: 1.249
  gain_rate: 0.19
  buyer_rate: 0.03
steps:
  updated_basis: (acquisition_price + acquisition_cost) * update_coefficient
  net_proceeds: sale_price - sale_cost
  gain: net_proceeds - updated_basis
  tax: max(0, gain) * gain_rate
  buyer_advance: sale_price * buyer_rate
  seller_balance: tax - buyer_advance
expected:
  updated_basis: 253547
  net_proceeds: 398500
  gain: 144953
  tax: 27541.07
  buyer_advance: 12000
  seller_balance: 15541.07

Ask the client first

1. Where is the recipient treaty-resident,and what current certificate and entitlement evidence supports that?
2. What actual property,work,service,payer or PE facts select law and collector,and what are the payer's/PE's prior/current territorial percentages?
3. What income category,accrual,lease/rent restriction,expenses,ownership and acquisition/improvement/depreciation history applies?
4. What dividends have already consumed the annual exemption,and what holding/disposal or excluded-distribution facts matter?
5. For a PE,what foreign-entity group/size facts,head-office charges,losses,credits,remittances and actual payments reconcile the result?
6. What returns,withholding certificates,advance payments,representation and notices establish settlement and correction dates?

Sources

Official source	Provisions read	Read on
gipuzkoa-216.html	Currentofficial216windows	2026-10-27
gipuzkoa-296.html	Currentofficial296annualwindow	2026-10-27
navarra-216-order.html	CurrentOF59/2013 art5local216windows	2026-10-27
bizkaia-216-calendar2026.html	Currentactual2026calendarconfirmingJanuaryextensionandbusinessdaymoves	2026-10-27
bizkaia-original216-order2015.pdf	OF1564/2015 art3;JanuaryoverriddenbyDF153/2022DF1	2026-10-27
araba-2025-adapt.pdf	DNuf2/2025 enacted2026changes;displacesstaleArabaFAQ	2026-10-27
bizkaia-deadlines.html	FAQ900006999 current210windows	2026-10-27
gipuzkoa-irnr-0.pdf	NF16/2014 officialcurrent2026inventory;core articles anddatedamendments	2026-10-27
gipuzkoa-irnr-1.pdf	DF11/2016 current2026regulation	2026-10-27
basque-agreement.html	Concierto21–23,14–18: separate law, collector, withholding and PE allocation	2026-10-27
navarra-agreement.html	Convenio28–30bis,18–23: separate law, collector and withholding	2026-10-27
bizkaia-irnr.pdf	NF12/2013 current01Jan2026;13/14/18/19/24–31	2026-10-27
araba-irnr-reg.pdf	DF3/2016 currentregulation	2026-10-27
bizkaia-no-imputation.html	FAQ900007013 confirms2026own-use deletion;historical2025separated	2026-10-27
araba-calendar2026.pdf	Currentofficial210/211/216/296windows;own-useentrycanstillapplyto2025income	2026-10-27
navarra-296-current.html	CurrentOF183/2009 art5annual296window:1January–5February,with specifiedtype2annex exception	2026-10-27
bizkaia-296.pdf	Official296annualJanuarywindow	2026-10-27
navarra-210-order-current.html	OF231/2013 currentconsolidation,local210/211formalrules	2026-10-27
araba-irnr-current.pdf	NF21/2014 live currentconsolidation;same core articles;2026imputation deletion and localPIT	2026-10-27
bizkaia-irnr-reg.pdf	DF48/2014 currentregulation,property3%/one-monthadvance	2026-10-27
state-irnr-current.html	CurrentTRLIRNR:RDL5/2004,Navarrasubstantivemethod	2026-10-27
navarra-state-irnr.html	Officialnormativepage updated27Oct2026 expresslycontinuesStateIRNR untilNavarrapassesitsownlaw	2026-10-27
navarra-s90-order2026.html	OF36/2026 expresslyusesTRLIRNRforPE;form2025notnew2026form	2026-10-27
bizkaia-rent2026.html	FAQ900007012 localresidentialrentbonification/limitedexpenses;internaltiming/gateomissionsidentified	2026-10-27
bizkaia-sale2026.html	FAQ900007014 confirmslocal2026indexationandnumericalexample	2026-10-27
bizkaia-216-order47-2024.pdf	OF47/2024actualannex/retentionbreakdownamendment,notJanuaryextension	2026-10-27
gipuzkoa-210.html	Currentofficial210groupingandwindows;obsoleteown-useparagraphnotsubstantive2026authority	2026-10-27
02.pdf	IRNR art24 localPIT incorporation:arts21,32,40–49 and2026coefficients	2026-10-27
03.pdf	IRNR art24 localPIT incorporation:arts21,32,40–49 and2026coefficients	2026-10-27
04.pdf	IRNR art24 localPIT incorporation:arts21,32,40–49 and2026coefficients	2026-10-27
10.pdf	ordinarynonresidentialpropertyexpenses/depreciation;B37/38,A36/37,G35/36	2026-10-27
11.pdf	ordinarynonresidentialpropertyexpenses/depreciation;B37/38,A36/37,G35/36	2026-10-27
12.pdf	ordinarynonresidentialpropertyexpenses/depreciation;B37/38,A36/37,G35/36	2026-10-27
bizkaia-cit-current	PE incorporated CIT law/rates/credits	2026-10-27
alava-cit-current	PE incorporated CIT law/rates/credits	2026-10-27
gipuzkoa-cit-current	PE incorporated CIT law/rates/credits	2026-10-27
navarra-cit-current	PE incorporated CIT law/rates/credits	2026-10-27
Bizkaia DF153/2022 DF1	DF153/2022DF1/DF3,January31overridefromJan2023	2026-10-27
Bizkaia NF2/2005 arts26–28/196/203	Applicable local procedural law,late correction/collection/offences	2026-10-27
Álava NF6/2005 arts26–28/195	Applicable local procedural law,late correction/collection/offences	2026-10-27
Gipuzkoa NF2/2005 arts26–28/195	Applicable local procedural law,late correction/collection/offences	2026-10-27
Navarra LF13/2000 arts50/52/68–77	Applicable local procedural law,late correction/collection/offences	2026-10-27
coef-bizkaia-2026	2026coefficient decree or interest source used in the linked tables above	2026-10-27
coef-araba-2026	2026coefficient decree or interest source used in the linked tables above	2026-10-27
coef-gipuzkoa-2026	2026coefficient decree or interest source used in the linked tables above	2026-10-27
coef-gipuzkoa-correction	2026coefficient decree or interest source used in the linked tables above	2026-10-27
budget-bizkaia-2026	2026coefficient decree or interest source used in the linked tables above	2026-10-27
budget-gipuzkoa-2026	2026coefficient decree or interest source used in the linked tables above	2026-10-27
interest-bizkaia-2026	2026coefficient decree or interest source used in the linked tables above	2026-10-27
budget-araba-2026	2026coefficient decree or interest source used in the linked tables above	2026-10-27
interest-navarra-2026	2026coefficient decree or interest source used in the linked tables above	2026-10-27
interest-araba-nfgt	2026coefficient decree or interest source used in the linked tables above	2026-10-27
interest-bizkaia-nfgt	2026coefficient decree or interest source used in the linked tables above	2026-10-27
interest-gipuzkoa-nfgt	2026coefficient decree or interest source used in the linked tables above	2026-10-27
interest-navarra-general	2026coefficient decree or interest source used in the linked tables above	2026-10-27

This Guide provides sourced computation support. Obtain a qualified professional's review and sign-off before filing or acting on the result.

Not yet confirmed: Gipuzkoa's own24.5/31.2 EU/EEA-expense withholding concordance and prospective basis; a positive PE extraordinary-profit charge under a distinct applicable incorporation/charging provision or controlling interpretation, beyond the supplied reasoned own19 ordinary reference-scope method; specialist mixed-Navarra/Basque fiscal-group allocation and unusual attribution/elections; detailed historic property/share reliefs beyond the supplied ordinary method; future2027operational schemas. The annual-law clocks and ordinary methods are supplied. The complete2026non-PE and separate PE/CIT coefficient tables are supplied above; use the proper population and exact asset date. Independent source and calculation review covers the supplied ordinary scope,with the stated unresolved branches excluded.

Contributed by Jeff Watts.