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General principles of tax systems established by the Historical Territories
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- Respect for the solidarity principle
- Regard for the taxation structure of the State
- Coordination, tax harmonization and collaboration with the State
- Coordination, tax harmonization and collaboration with the State among the institutions of the Historical Territories.
- Submission to International Agreements or Treaties
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Tax harmonization principles of the tax legislation of the Historical Territories
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- Respect the General Tax Law in matters of terminology and concepts
- Maintain an overall effective fiscal pressure equivalent to that in force in the rest of the State
- Respect and guarantee freedom of movement and establishment of persons and the free movement of goods, capital and services throughout the territory of Spain, without giving rise to discrimination or a lessening of the possibilities of commercial competition or to distortion in the allocation of resources
- Use the same system for classifying livestock, mining, industrial, commercial, service, professional and artistic activities as is used in the so-called common territory, without prejudice to further itemisations that might be made.
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