Through Foral Decree-Law No. 5/2021, tax measures focused on responding to the impact generated by the Covid-19 health crisis were approved. These measures are additionally added after the continuation of the economic impact of the health crisis during the current year, 2021.
1. Gambling taxes
The regulation states that in the case of the exploitation of «type B» or recreational machines with the prize, regulating the Taxes on Gambling in the Provincial Community of Navarra, the quotas corresponding to the second, third, and fourth quarters of 2021 will be reduced by 50%.
2. Income tax exemption
On the other hand, on March 8, aids granted are exempt from Individuals Income Tax and Corporate Tax according to the Resolution 18/2021 of the General Director of Tourism, Trade, and Consumer Affairs, approving the call for aid to the tourism, hotel, catering, nightlife sectors, wholesale trade linked to the above activities, and services for the organization of congresses and assemblies to compensate for the economic effects caused by COVID-19.
3. Modifications in the concession conditions
Regarding the call for grants to Sports Federations of Navarra for the period between September 1, 2020, and August 31, 2021, the Department of Culture and Sports may modify the conditions for granting the call for subsidies when the activities execution or provision of the subsidized services becomes totally or partially impossible as a result of the COVID-19 or of the measures adopted by the Public Administrations to combat it.
In any case, it will be guaranteed that the Sports Federations of Navarre will receive the total amount of the subsidies granted within the framework of said call and foreseen in the General Budgets of Navarre for 2021, adapting the corresponding call or subsidies granting for this purpose.