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192-790: The origin of the Economic Agreement lay in the Third Carlist War defeat of 1876, with 40,000 Spanish troops occupying the Basque Provinces , and held under martial law. There was a need to reach an agreement of some type by which the Basque Provinces ( Álava , Gipuzkoa and Biscay ) would pay taxes to the State following the approval of the Law of July 21, 1876, which obliged the citizens of "these provinces to pay taxes according to their means, in

384-511: A Roman road between Asturica and Burdigala . A unit of Varduli was stationed on Hadrian's Wall in the north of Britain for many years, and earned the title fida (faithful) for service to the Emperor. Romans apparently entered into alliances ( foedera , singular foedus ) with many local tribes, allowing them almost total autonomy within the Empire. Livy mentions the natural division between

576-728: A buffer state between the Basques and the Cordovan Umayyads that helped consolidate the independent Kingdom of Pamplona after the second Battle of Roncevaux , when a Frankish expedition led by the counts Eblus and Aznar (sometimes identified as the local Frankish vassal toppled in Aragon some 10 years earlier) was defeated by the Pamplonese and maybe the Banu Qasi, after crossing the Pyrenees, probably in

768-763: A contribution to all the costs of the State that are not assumed by the Autonomous Community of the Basque Country, fixed for five years with annual updating. The third chapter details the commissions that come into play in the Agreement. There is the Mixed Commission of the Economic Agreement, with parity between the Basque side (one representative for each Provincial Council and three for the Basque Government) and

960-517: A critical blow on the government by laying siege to the important city of Bilbao . At the same time, a strong Carlist force was ordered to Gipuzkoa to secure the region, which it finally did after capturing Tolosa on February 28. The siege of Bilbao would last from February 21, 1874, until May 2, 1874, and was the turning point of the Third Carlist war in the Basque Provinces and Navarre , with brutal fighting between both sides for possession of

1152-666: A formula for responding to the tax requirements of the European Commission, the Economic Agreement was adapted with respect to budget stability, and there was agreement on the composition of the Arbitration Board envisaged in the Agreement, which had not been set up until then. In the spring of 2017, due to the parliamentary minority of the Popular Party, parliamentary support for the General State Budget for that year

1344-686: A loan of 100 million francs, signed in September 1872, six months after the outbreak of the Third Carlist War. However, in February 1873, after the abdication of Amadeo I , the First Spanish Republic was proclaimed, prompting the collapse of political and economic relations between France and the new Spanish republic. The Rothschilds and Ignacio Bauer came back to Spain in November 1873. They found

1536-575: A male heir, the succession was disputed, despite the abrogation of the Salic law in 1830. As the new queen Isabel was only a child, her mother, Maria Cristina , became regent until Isabel was ready to reign in her own right. Because conservatives backed Carlos , Maria Cristina was forced to side with the Liberals, who sympathized with the ideals of the French Revolution . Liberals were well-represented in

1728-556: A more complex array of political goals and tensions. Prior to the war, the Spanish government struggled to balance its finances. The Treasury's leeway in 1871 was virtually non-existent. It was unable to buy gold or silver to earn solvency because it would require further loan requests from international financiers, either the House of Rothschild or Paribas . Under Amadeo I, the Treasury received

1920-502: A new king resulted in the coronation of the Italian prince Amadeo I , who was supported by the moderate liberals. However, this decision was not welcomed by the Carlists, who elevated their leader Carlos VII to the position of claimant to replace the foreign king. Once again, Spain appeared to be on the brink of another fight for the crown between two declared enemies, but was actually hiding

2112-660: A new loan of 143,876,515 pesetas. 72.34% of the loan was provided by the Rothschild's Houses of Paris and London, for which Alphonse Rothschild and his Spanish agent Ignacio Bauer were awarded the Great Cross of Charles III. However, the loan only briefly patched the financial gaps. Soon, the Treasury required another loan to cover the staggering public debt. Successive Spanish governments during La Gloriosa attempted to combat financial woes by making new loan requests to pay back existing debt, accepting ever-higher interest rates. At

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2304-530: A par with the Germanic peoples hostile to Carolingian expansion (8th-9th century), such as the Saxons . However, it remained a slow internal process that stretched from the 4th century to the 12th century, with some scholars extending it up to the 15th century. The Christian poet Prudentius sings to the prominent Vasconic town of Calahorra in his work Peristephanon (I) written in the early 5th century, reminding to

2496-495: A result, the Carlists in the Basque Provinces were left disorganized for nearly the rest of the year. The Battle of Orokieta threatened to end the Third Carlist war almost as soon as it began. The government's victory at Orokieta was a huge setback for the Carlists, but the war was not yet ended. Following their defeat at Orokieta, Carlists from Biscay , under the leadership of Fausto de Urquizu, Juan E. de Orúe and Antonio de Arguinzóniz, laid down their arms and surrendered, signing

2688-568: A result. After 456, the Visigoths crossed the Pyrenees twice from Aquitaine, probably at Roncesvalles , in an effort to destroy the Suevic kingdom of Rechiar, but as the chronicle of Hydatius , the only Spanish source of the period, ends in 469, the actual events of the Visigothic confrontation with the Basques are obscure. Apart from the vanished previous tribal boundaries, the great development between

2880-512: A scheme to marry Isabel II with the Carlist claimant, Carlos Luis de Borbón . Fighting was concentrated in the mountains of South Catalonia and Teruel until 1849. The context was an agricultural and industrial crisis that hit Catalonia in 1846, together with unpopular taxes and military service laws introduced by the government of Ramon Maria Narvaez . Another critical factor was the presence of lingering trabucaires , or Carlist fighters, from

3072-632: A series of regime changes in Spain, beginning with the declaration of the First Spanish Republic after the abdication of Amadeo I in February 1873. Over one year later, in December 1874, a military coup installed a new Bourbon monarch, Alfonso XII , marking the beginning of the Bourbon Restoration in Spain. After four years of war, on 28 February 1876, Carlos VII was defeated, and went into exile in France. On

3264-598: A setback in the Basque Provinces, they were far from beaten and still posed a serious threat to the government. Furthermore, the arrangement signed in Amorebieta was rejected by both sides; Serrano was forced to leave his post, while Carlists denounced those who surrendered as traitors. Meanwhile, in Catalonia , the uprising started earlier than Carlos VII had expected. Seventy men led by Joan Castell revolted and started raising supporters to form new war parties. The command post

3456-451: Is best attested from an early period is Gascony in France, to the north of the present-day Basque region, whose ancient inhabitants, the Aquitani , spoke a language related to Basque. Although little is known about the prehistory of the Basques before the period of Roman occupation owing to the difficulty in identifying evidence for specific cultural traits, the mainstream view today is that

3648-521: Is far from certain. The contemporary chronicler Hydatius was well aware of the existence of the Vasconias, but does not identify the Bagaudae rebels as Basque. While the Visigoths seem to have claimed the Basque territory from an early date, the chronicles point to their failure to subdue it, punctuated only by sporadic military successes. The years between 435 and 450 saw a succession of confrontations between

3840-613: Is named after the infant Carlos Maria Isidro (1788–1855), count of Molina and Ferdinand's brother. The pragmatic sanction , published by Ferdinand in 1830, abolished the Salic Law , allowing women to be queens of Spain in their own right. This meant that Isabel , Ferdinand's daughter, became heir instead of Carlos , his brother. Carlos almost instantly became a cause around which Spain's conservative groups could unite. The anti-liberalism of authors such as Fernando de Zeballos , Lorenzo Hervás y Panduro and Francisco Alvarado during

4032-669: The Ager and the Saltus Vasconum , i.e. between the fields of the Ebro basin and the mountains to the north. It has been held by historians that Romanisation was significant in the fertile Ager but almost null in the Saltus , where Roman towns were scarce and generally small. However, the latest 21st century findings have called into question that assumption, highlighting the importance of fishing (fish processing factories, caetariae ) and mining sector on

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4224-512: The Bidasoa river into France for exile, but Carlists in Catalonia and Aragon continued fighting until July 1840, when they escaped to France led by the Carlist general Ramón Cabrera . Prominent figures emerged on both sides during the war. On the Liberal side, Baldomero Espartero rose to prominence and replaced Maria Cristina as regent in 1840, although his subsequent unpopularity meant that he

4416-466: The Carlist pretender, Carlos VII , tried to earn the support of various Spanish regions by promising to reintroduce various area-specific customs and laws. The Carlists proclaimed the restoration of Catalan , Valencian and Aragonese fueros (charters) which had been abolished at the beginning of the 18th century by King Philip V in his unilateral Nueva Planta decrees . The call for rebellion made by

4608-520: The Castilla la Vieja , Aragon and Catalonia , where Carlist armies and guerrillas operated until the end of the war. Expeditions outside these areas resulted in limited success. The Basque Country was subdued on August 31, 1839, with the Convenio de Vergara and Abrazo de Vergara signed between the Liberal general Baldomero Espartero and the Carlist general Rafael Maroto . Carlos, the pretender, crossed

4800-617: The Catholic Church and the nobility. Many nobles and Church lost real estate, which in turn was sold to high-ranking Liberals, contributing to unrest among those two important parts of Spanish society. However, the Church and the nobility were not the only important groups to feel threatened by the advance of new bourgeois liberalism—in both its economic and political forms. The drive for Spanish centralization (a rising Spanish nationalism ) collided with long-running sources of authority other than

4992-507: The Conveno de Amorebieta with General Serrano in exchange for a general indult and the possibility of escaping to France or of being incorporated into the national army. However, in other areas of Spain , such as in Castile , Navarre , Catalonia , Aragon and Gipuzkoa , Carlist parties remained active, engaging government forces in heavy fighting across the area. Though the Carlists suffered

5184-546: The Ejército Real de Cataluña , or the Royal Army of Catalonia. However, Carlist failures in the rest of Spain, in addition to the campaign conducted by government commander Manuel Gutiérrez de la Concha to weaken the Carlist presence in Catalonia during fall 1848, condemned the Carlist cause to failure. In January 1849, the Liberal army in Catalonia numbered 50,000, while the Carlist army numbered only 26,000. The detention of

5376-847: The First Carlist War who had neither surrendered to the government nor fled to exile. Those circumstances resulted in the creation of the first Carlist parties in 1846, usually consisting of no more than 500 men and always directed by a cabecilla , or chief, often a veteran from the first war. These groups attacked politicians and military units. As 1847 ended with an escalation of fighting, Carlists, backed by progressives and republicans, gathered 4,000 men in Catalonia . In 1848, Carlists rose up in many parts of Spain, especially in Catalonia , Navarre , Gipuzkoa , Burgos , Maestrat , Aragon , Extremadura and Castille . The uprisings failed in almost all parts of Spain except for Catalonia and Maestrat , where Ramón Cabrera arrived in mid-1848 to create

5568-569: The Infante Alfonso to take command in December 1872 strengthened the Carlist cause, but the work of other Carlist leaders such as Marco de Bello, who added more men to the cause by organizing several Carlist battalions and the Compañias del Pilar in Aragon , was also valuable. The first major encounter between the opposing armies was at Alpens on July 9, when a government column, led by Jose Cabrinety,

5760-530: The Novempopulania , but the actual influence of these centers on the different domains of the society is not well known. The collapse of the Roman Empire seems to have turned the tide. Basques are not identified anymore with Roman civilization and its declining urban life after the late 5th century, and they prevailed over Roman urban culture, so that paganism remained widespread among the Basques at least up to

5952-552: The Pyrenees , were settled by Cro-Magnons , who gradually displaced the region's earlier Neanderthal population. The settlers brought the Aurignacian culture with them. At this stage, the Basque Country formed part of the archaeological Franco-Cantabrian province which extended all the way from Asturias to Provence . Throughout this region, which underwent similar cultural developments with some local variation, Aurignacian culture

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6144-521: The ancien regime in Spain. Mistrust and rivalry among members of the royal family also enlarged the conflict. The three Carlist wars were started for diverse reasons: the establishment of the Pragmatic Sanction of Ferdinand VII caused the First Carlist War , the inability to find a compromise led to the Second Carlist War , and the proclamation of a foreign king as Spanish monarch sparked

6336-646: The "treacherous" Basques, as put by Frankish chroniclers, suggesting that the Basques overall and Duke Lupus backed down on their 769 allegiance vow. After 781, tired of the Basque uprisings, Charlemagne appointed no more dukes, instead opting for a direct rule by creating the Kingdom of Aquitaine. The Basque-Muslim state of the Banu Qasi (meaning "heirs of Cassius" in Arabic), founded c. 800 near Tudela ( Tutera in Basque), acted as

6528-549: The 1820s was a precursor to the Carlist movement. Another important aspect of the Carlist ideology was its defense of the Catholic Church and its institutions, including the Inquisition and the special tributary laws, against the comparatively more liberal crown. The Carlists identified themselves with Spanish military traditions, adopting the Burgundian cross of the 16th- and 17th-century tercios . This nostalgia for Spain 's past

6720-454: The 2017 reform did not address the problem of import VAT discrimination suffered by importing companies in the Basque Country since 2015. Since that year, it has been allowed throughout Spain (except in the Basque Country and Navarre) that importers of a certain volume do not have to advance import VAT before Customs and settle it later within their ordinary VAT liquidation, which implies offsetting it directly against their output VAT. In this way,

6912-574: The Agreement to the changes in VAT and Excise Duty; in 1997 concerning the methodology for determining the Quota for the 1997–2001 five-year period; and the final adaptation of August 4, 1997 incorporated other taxes on Mineral Oils and Tobacco (previously subjected to Tax Monopolies and thus not covered by the agreement) and the Personal Income Tax on non-resident citizens, and increased the normative autonomy in

7104-600: The Aquitanian tribes were subjugated by Crasus, lieutenant of Caesar, in 65 BC. However, prior to this conquest (celebrated apparently, on the Tower of Urkulu ), the Romans had reached the upper Ebro region at the beginning of the 2nd century BC, on the fringes of the Basque territory (Calagurris, Graccurris). Under Pompey in the 1st century BC, the Romans stationed in and founded Pompaelo (modern Pamplona , Iruñea in Basque) but Roman rule

7296-511: The Atlantic arch (the Atlantic route of cabotage), as well as other settlements dotting the Atlantic basin. The Bagaudae seem to have produced a major impact on Basque history in the late Empire. In the late 4th century and throughout the 5th century, the Basque region from the Garonne to the Ebro escaped Roman control in the midst of revolts. Several Roman villas (Liédena, Ramalete) were burned to

7488-725: The Atlantic region. Undecorated pottery continued from the Neolithic period up until the arrival of the Bell Beaker culture with its characteristic pottery style, which is mainly found around the Ebro Valley. Building of megalithic structures continued until the Late Bronze Age. In Aquitaine, there was a notable presence of the Artenacian culture , a culture of bowmen that spread rapidly through Western France and Belgium from its homeland near

7680-470: The Bagaudae and Romano-Gothic troops, the best documented of which were the battles of Toulouse , Araceli , and Turiasum . Just about the same period, in 449–51, the Suevi under their king Rechiar ravaged the territories of the Vascones, probably looting their way through the region on their way back home from Toulouse. Settlements were clearly damaged after the raids and, while Calahorra and Pamplona survived, Iruña (Veleia) seems to have been abandoned as

7872-408: The Basque Country by Royal Decree 1441/2010, of November 5th (Section G.2) is not included in this amount as an Assumed Charge. Once Pedro Sanchez , leader of the PSOE, came to the Government, a new parliamentary majority had to be organized since 1918. And for this, as happened with the Popular Party in 2017, the Economic Agreement was modified by incorporating new taxes and a new Five-Year Quota Law

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8064-411: The Basque Country the Agreement was extended once again to cover all of the Autonomous Community. Indeed, Article 41.1 of the Autonomy Statute of the Basque Country of 1979 (Organic Law 3/1979 of December 18) states: “The relations of a tax character between the State and the Basque Country will be regulated through the traditional foral system of Economic Agreement or Contracts”. Article 41.2 establishes

8256-407: The Basque Country, as well as in the inheritance of deceased persons not resident in Spanish territory when the heir resides in the Basque Country and in donations to residents in the Basque Country of real estate located abroad. With respect to the taxation of Tax Groups, it is established that the proportion of the group's volume of operations must be taken into account for withholding tax purposes in

8448-458: The Basque area shows signs of archaeological continuity since the Aurignacian period. Many Basque archaeological sites, including cave dwellings such as Santimamiñe , provide evidence for continuity from Aurignacian times down to the Iron Age , shortly before Roman occupation. The possibility therefore cannot be ruled out of at least some of the same people having continued to inhabit the area for thirty millennia. Some scholars have interpreted

8640-413: The Basque sound " SORIONEKU " (Modern Basque: Zorioneko; English: blessed, fortunate, lucky ) among other words. This evidence suggests that the Vasconic substrate predates the timeline previously estimated, and that preindoeuropean language were in common use among inhabitants of this side of the Pyrenees twenty-two centuries ago. After the Roman invasions, in the 1st century BC, Strabo wrote that

8832-450: The Basque words aizto 'knife' and aizkora (variants axkora , azkora ) 'axe' as containing aitz 'stone', which they take as evidence that the Basque language dates back to the Stone Age . Others postulate that aizkora is considered a latin loaned to asciola ; cf. Spanish azuela , Catalan aixol . A high concentration of Rh- among Basques, who have the highest level worldwide, had already been interpreted as suggestive of

9024-487: The Basques ̶ the Duchy of Cantabria in the south and the Duchy of Vasconia in the north (602). In the south-western marches of the Frankish Duchy of Vasconia, extending at certain periods during the 6-8th centuries across the Pyrenees, Cantabria (maybe including Biscay and Álava) and Pamplona remained out of Visigothic rule, with the latter sticking to either self-rule or under Frankish suzerainty (Councils of Toledo unattended between 589 and 684). After much fighting,

9216-412: The Basques managing thereafter to fend off Frankish rule to the south of the western Pyrenees. The line of the Aristas ruled Pamplona side by side with the Banu Qasi of Tudela up to the decline of both dynasties (early 10th century). When Sancho I Garces rose to prominence in 905, Pamplonese allegiances switched to their neighbour Christian realms, with the new royal lineage starting its expansion south to

9408-499: The Basques, establishing a link between them and such populations as the Irish and the Welsh . The following alternative theories about the prehistoric origins of the Basques have all had adherents at some time but are rejected by many scholars and do not represent the consensus view: In 2015, a new scientific study of Basque DNA was published which seems to indicate that Basques are descendants of Neolithic farmers who mixed with local hunters before becoming genetically isolated from

9600-491: The Book' (Christians). Still in 816, Muslim chroniclers attest not far from Pamplona a so-called 'Saltan', "knight of the pagans", certainly a distorted name maybe referring to Zaldun, literally in Basque "Knight". Later Muslim historians cite Navarrese leaders of the early 9th century (but not only them) as holding onto polytheist religious practices and criticize the Banu Qasi for allying with them. In 409, Vandals , Alans , and Suevi forced their way into Hispania through

9792-465: The Carlist banner, forming regular infantry, cavalry and artillery units. The real strength of these forces, however, was questionable due to the lack of military training and discipline among the volunteers. Carlist forces lacked a defined supply line, resulting in a constant lack of horses, ammunition, and weapons. The weapons they actually received were often obsolete. Finally, Carlist forces were severely limited in mobility because they were unable to use

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9984-401: The Carlist commander in Somorrostro, had 17,000 men able to repel the attack. After three days of heavy fighting around Carlist positions, government forces were driven back. The siege was finally lifted with a renewed offensive on May 1, which succeeded in turning the Carlist flank, forcing them to retreat. Serrano entered Bilbao the next day. By the time government forces liberated Bilbao ,

10176-429: The Carlist emphasis on guerilla warfare restricted the fighting to specific areas of Spain, limiting the Carlist range of action. Regardless, the suppression of Carlist guerrillas was a hazardous and costly task that required enormous amounts of manpower and resources that, in the first stages of the war, the Liberals were unable to provide. Only with the stabilization of the government under King Alfonso XII in 1874, were

10368-457: The Carlist pretender, Carlos VI , on the frontier when he was attempting to enter Spain put an end to the uprising in April 1849. Outnumbered, without a leader and having failed to achieve a victory in all fronts, Ramón Cabrera and the Carlists in Catalonia fled to France in April and May 1849. Later, an amnesty announced by the government convinced some to return to Spain, but most stayed in exile. Amidst opposing political ideals in Spain,

10560-448: The Carlists was echoed in Catalonia and especially in the Basque region ( Gipuzkoa , Álava , Biscay and Navarre ), where the Carlists managed to erect a temporary state. During the war, Carlist forces occupied several inland Spanish towns, the most important ones being La Seu d'Urgell and Estella in Navarre . They also laid siege to the cities of Bilbao and San Sebastián , but failed to seize them. The Third Carlist War saw

10752-417: The Carlists will be a great victory for the government... [However,] it would be a better victory to discard all this cancer of financiers that devour the country. That does not seem very probable though, and soon there will be no wealth in Spain. It is not really in our interest to associate with this looting more or less legal. The most important fronts of the war were the Basque Provinces and Navarre and

10944-433: The Commander-in-Chief of the Carlist forces in the Basque Country . A new date was established for another uprising, which would start on December 18, 1872. With the intention of supporting the uprising, small cadres of trained officers entered Spain to create a Carlist Army in November 1872. New war parties were raised during this period, such as the one famously led by priest Manuel Santa Cruz . The second Carlist uprising

11136-432: The Decree of May 9, 1942, the tax reforms of December 1940 and October 1941 were incorporated into the Agreement with Álava. In brief, the Agreement included the Tax on Luxury Consumption, the Tax on Use and Consumption (a revival of the taxes on consumption abolished in 1911) and the Exceptional Tax on extraordinary profits. Besides, the collection of Income Tax was transferred to the Provincial Council of Álava, although with

11328-447: The Duchy of Vasconia was consolidated as an independent polity between 660 and 678 ruled by the Duke Felix, who by means of a personal union with the Duchy of Aquitaine established a de facto realm detached from the distant Merovingian rule. Synergies between "Roman", non-Frankish urban elites and a rural militarised Vascon power base enabled a strong political entity in south-west Gaul. The Basque-Aquitanian realm reached its zenith at

11520-559: The Eastern Front ( Valencia , Alicante , Maestrat , Catalonia ). Other minor fronts included Albacete , Cuenca , and Castilla La Mancha As in previous Carlist Wars , the Carlists focused on raising war parties commanded by provisional commanders. These war parties would carry out irregular warfare, focusing on guerrilla or partisan activities, attacking telegram posts, railways, outposts using hit and run tactics. The Carlists tried to avoid large cities such as Bilbao or San Sebastian , because they were not powerful enough to commit to

11712-463: The Ebro river. The unilateral decision was regarded as a hostile government move by the Basque people, precipitating a general uprising in the Basque Provinces and Navarre in support of the traditionalist Carlists, resulting in the First Carlist War. The resulting success allowed Carlists to gain control of the countryside, although cities like Bilbao , San Sebastián , Pamplona and Vitoria-Gasteiz stayed in Liberal hands. The insurrection spread to

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11904-403: The Extraordinary Wealth Tax, Corporation Tax (with autonomous regulations for companies operating exclusively in the Basque Country; State regulations are applied to those also operating outside the Basque Country, without detriment to the payment of taxes in the Basque Country due to the so-called “relative volume of business”), and the Inheritance and Gift Tax. Amongst the indirect taxes agreement

12096-432: The Foral Organisations of its Historical Territories). In essence, this imitates the model of the Quota with the State since article 16 mentions that “the Historical Territories will contribute to the maintenance of all the general costs of the Basque Country that they have not assumed, to which end the Provincial Councils will make their contributions to the General Treasury of the Basque Country”. Article 20 establishes that

12288-443: The Franks launched a second attack on the Basques, but they were defeated on the plains of Aquitaine, implying that Basque settlement or conquest had begun north of the Pyrenees. However, the theory of a Basque expansionism in the Early Middle Ages has often been dismissed and is not necessary to understand the historic evolution of this region. Soon afterwards, the Franks and Goths created their respective marches in order to contain

12480-455: The Garonne c. 2400 BCE. In the Late Bronze Age, parts of the southern Basque Country came under the influence of the pastoralist Cogotas I culture of the Iberian plateau. In the Iron Age , bearers of the late Urnfield culture followed the Ebro upstream as far as the southern fringes of the Basque Country, leading to the incorporation of the Hallstatt culture ; this corresponds to the beginning of Indo-European, notably Celtic influence in

12672-453: The Government, and the representatives of the Chartered Councils (Diputaciones Forales - the specific Basque governments), the former dissolved the Juntas Generales (the assemblies) and the Chartered Council of Biscay. Between late November and early December 1877, he did the same with the Chartered Councils of Álava and Gipuzkoa. However, the immediate problem was how to collect taxes in provinces where there had been only scarce activity by

12864-446: The Government. In short, they enjoyed a broad margin of administrative autonomy. The system changed in 1937 in the cases of Biscay and Gipuzkoa. Following the fall of Bilbao to the Nationalist troops on July 19, 1937, and the end of the Civil War in the Basque Country, the military rebel Technical Board of Burgos ( Junta Técnica de Burgos ), by the Decree of June 23, 1937, abolished the Economic Agreement with Biscay and Gipuzkoa. The move

13056-419: The Hydrocarbons Sector, and regulating certain tax and non-tax measures in relation to the exploration, research and exploitation of hydrocarbons. In relation to the Inheritance and Gift Tax, the Provincial Councils are assigned the responsibility of levying the tax due on acquisitions made by taxpayers resident abroad when most of the total value of the assets and rights transferred corresponds to those located in

13248-429: The Liberals able to start turning the tide of the war in their favor. The Carlists' plans called for a general uprising across Spain , hoping to gain recruits among the least content groups of the Spanish population. On April 20 Carlos VII , the Carlist pretender, appointed General Rada as the commander-in-chief of what would become the Carlist army. After this, plans for a general uprising were established, and April 21

13440-438: The Liberals' superior training, equipment and leadership would prove decisive. These advantages included the control of the railway system, which enabled the transport of troops and supplies from one critical sector to another within days, the experienced troops and officers of the regular Spanish army, the support of large cities such as Bilbao , and superior weapons and manpower. These advantages were, however, somewhat negated by

13632-419: The Mixed Commission on the Economic Agreement (previously the Quota). This argument had been one of the points on which the Provincial Councils had held a firm position from the beginning of the system, since in their understanding it was the contingent element (the agreed taxes and the Quota) that was variable but not the agreement itself. In this agreement of 2002 there was a reduction in the taxation powers of

13824-620: The National Academy of Sciences of the United States of America . "Our results show that the Basques trace their ancestry to early farming groups from Iberia, which contradicts previous views of them being a remnant population that trace their ancestry to Mesolithic hunter-gatherer groups," says Prof. Jakobsson. About 35,000 years ago, the lands that are now the Basque Country , together with neighbouring areas such as Aquitaine and

14016-561: The Provincial Councils respectively (article 2). Amongst the principles to be respected by the Basque tax system are found: solidarity, respect for the tax structure of the State, internal and external coordination with the State, tax harmonisation, respect for International Agreements and Treaties, and the interpretative criteria of the General Tax Law (articles 3 to 6). The State reserves to itself Customs Duties, Tax Monopolies and

14208-579: The Quota) and another new part concerning the Commissions and the Arbitration Board. In the first part on taxes (articles 1 to 47), after setting out some general regulations, it then details the applicable regulation for each tax and the sum exacted in each of them: Personal Income Tax (IRPF), Corporations, Personal Income of Non-residents, Wealth, Inheritance and Gift Tax, VAT, Capital Transfer Tax and Stamp Duty, Tax on Insurance Premiums, Excise Duty, Excise Duty on

14400-620: The Retail Sale of Certain Mineral Oils, Gaming Duties and Fees. The municipal taxes are also considered to be regulated by the Historical Territories (Property, Real Estate, Tax Licences (Impuesto de Actividad Económica), Mechanical traction...). The second chapter deals with Financial Relations on the basis of some general principles: the fiscal and financial autonomy of the institutions of the Basque Country and respect for solidarity in

14592-646: The Romans to current south-west France, the Pyrenees and its threshold up to Cantabria, the territory was occupied by a number of tribes, most of them non Indo-European (the nature of others remain unclear, e.g. the Caristii). The Vascones show the closest identification with current Basques, but evidence points to Basque-like people extending around the Pyrenees and up to the Garonne, as evidenced by Caesar's testimony on his book De Bello Gallico , Aquitanian inscriptions (person and god names), and several place-names. Most of

14784-502: The Spanish centralist constitution based in Madrid. Institutions specific to certain territories, such as the fueros of the Basque Country, were removed by the liberal 1812 Constitution proclaimed in Cádiz, but were largely restored on the installation of Ferdinand VII of Spain to the Spanish throne in 1814. The conflict over home rule in the Basque Country (Basque Provinces and Navarre)

14976-758: The Special Tax on Non-Reusable Plastic Containers and that of the Tax on Fluorinated Greenhouse Gases. Thus, Annex I of this last provision published the quota for that base year, 2022. (*) This amount does not include the provisional valuation of the cost associated with the public programs and actions in the field of labor, such as employment and vocational training transferred to the Basque Country by Royal Decree 1441/2010, of November 5th (Section G.2). Basque tax holidays Third Carlist War Liberal and republican victory The Third Carlist War ( Spanish : Tercera Guerra Carlista ), which occurred from 1872 to 1876,

15168-479: The State (importation rights or importation duties relating to Excise Duty and VAT), while reserving to itself the High Inspection (a concept that has never been clarified) in the application of the Agreement (article 5). Another more structural novelty of the Agreement itself is that while in 1981 it contained two parts, taxes and the Quota, it now has three differentiated parts: taxes, financial relations (not only

15360-431: The State (the Quota) increased. As the taxes subjected to the agreement were extended, and the economy of the provinces prospered - especially that of Biscay due to the strong development of mining, metalworking and ship building - the Quota increased: Thousands of Pesetas. These quantities were invariable between one agreement and the next. Hence the Provincial Councils were able to maintain their own tax system (within

15552-670: The State Treasury (since 1841 only the collection of Customs duties had been of any importance). This led to Antonio Cánovas to negotiate with the Government-appointed Provincial Councils over the form in which these provinces would enter the "Economic Agreement" of the Nation. Between December 1877 and February 1878 the representatives of the Provincial Councils and the Government attempted to reach an agreement. This took

15744-409: The State Treasury without any problem; the Provincial Councils had kept many of the powers deriving from the earlier Fueros, and had their own means for tax collection. The Treasury Ministry did not collect the agreed taxes, but State investments in the Basque Country were very limited since the bulk of public investment was carried out by the Provincial Councils. The taxes that were initially agreed were

15936-419: The State collects due to income not included in the agreement; and, in order to avoid the quota representing an extra burden over and above the generation of effective resources of the State, the deficit. A proportion of this expenditure and income had to be assigned to the Basque Country. Through an approximate calculation, which takes account of the weight of the income and population within the Spanish total, it

16128-585: The State) which is responsible for adjusting the tax regulations prior to their publication. Finally, an Arbitration Board is formed, made up of three members appointed by the Treasury Minister and the Basque Treasury Councillor. This Board is made up of experts with recognised prestige, appointed for six years, responsible for resolving any conflicts between the State and Basque Administrations. After

16320-472: The State, independent of how the conjuncture of the country evolves or whether the tax collection increases or not. Besides these agreements, it was also decided to set up Peer Commissions: one of these concerned the Quota and was responsible for an annual review of the Quota and a five-yearly review of the index of imputation (which has not altered since 1981); an Arbitration Board; and a Coordinating Commission (neither of which have ever met). The evolution of

16512-524: The State, with decisions taken by unanimity. This Commission agrees on the modifications to be made to the Agreement and the methodology of the Quota every five years. In addition to this commission there is the Coordination and Evaluation Commission, formed by eight members (half from the Basque Country - one representative for each Provincial Council and another for the Basque Government – and half from

16704-425: The Third Carlist War. Some contemporary authors described the Third Carlist War as deadly, especially for civilians on the sidelines of the conflict. The bell rings to the dead across the heroic town of Igualada ...Horrible details...People [killed] by bayonets, burned houses, factories attacked at dawn, robberies, rap[es], insults... About the Carlists' entrance on Vendrell thousands atrocities are told, done by

16896-536: The agreed Quotas has followed a logical course insofar as agreed taxes have increased and untransferred costs have fallen. In fact, in 1996 the Quota fell to minimum levels and it was necessary to introduce a reform in the Economic Agreement to agree on new taxes (mineral oils, alcoholic drinks) in order to increase it. As can be seen, the system of the Agreement has undergone certain changes in its content which, in general, have broadened it. However, due to this greater breadth, it has also encountered problems inherent in

17088-560: The agreed taxes and with a generic State authorisation); they could collect, or not collect, the taxes subject to the agreement, or even other taxes that had no equivalent in the rest of the country (such as the Hoja de Hermandad in Álava , or the tax on bars in Biscay). After paying the Quota to the Treasury Ministry, they could carry out their own policy of expenditure without prior permission from

17280-602: The aim of modernizing and simplifying the taxation of cross-border e-commerce and, on the other hand, to incorporate to the Agreement the new tax figures created with the approval of Law 5/2020, of October 15, on the Tax on Financial Transactions (Tobin Tax) and Law 4/2020, of October 15, on the Tax on Certain Digital Services (Google Tax). However, new tax modifications made further changes necessary, already embodied in 2023. The reform texts were published on April 4, 2023 by means of

17472-530: The antiquity and lack of admixture of the Basque genetic stock. In the 1990s Luigi Luca Cavalli-Sforza published his findings according to which one of the main European autosomal components , PC 5, was shown to be a typically Basque trait believed to have receded owing to the migration of Eastern peoples during the Neolithic and Metal Ages . X chromosome microsatellites also seem to point to Basques being

17664-458: The area. Burials become collective (possibly implying families or clans) and the dolmen predominates, while caves are also employed in some places. Unlike the dolmens of the Mediterranean basin which show a preference for corridors, in the Atlantic area they are invariably simple chambers. Use of copper and gold, and then other metals, did not begin in the Basque Country until c. 2500 BCE. With

17856-407: The arrival of metal working, the first urban settlements made their appearance. One of the most notable towns on account of its size and continuity was La Hoya in southern Álava, which may have served as a link, and possibly a trading centre, between Portugal ( Vila Nova de São Pedro culture) and Languedoc (Treilles group). Concurrently, caves and natural shelters remained in use, particularly in

18048-432: The attempted coup of February 23...) final approval had to wait until May 1981, when it was approved by a Single Article Law (Law 12/1981 of May 13 Official State Gazette (BOE) ). The Economic Agreement was approved by a Single Article Law, which allowed for no amendment to its content that had been previously agreed upon between the parties; it could either be approved or not approved, but it could not be amended, following

18240-452: The battles of Mañeru and Montejurra led to the victory of Belabieta near Villabona in Gipuzkoa , reaffirming the Carlist cause in the surrounding areas, and strengthening their army and morale. Unlike the situation in the Basque Provinces and Navarre , the Carlist cause in Catalonia , Aragon , Maestrat and Valencia had been successful since the initial uprising in 1872. The arrival of

18432-411: The case of direct taxes (IRPF and Corporations). The Provincial Councils collect the greater part of the taxes, leaving aside municipal taxes, and have to finance the Basque Government. Their internal relations are regulated by the Law of Historical Territories (Ley de Territorios Históricos) (Law 27/1983 of November 25, concerning relations amongst the common institutions of the Autonomous Community and

18624-512: The cases referred to in the second paragraph of letter c) of article 7.One, the second paragraph of letter a) of article 9.One and the second paragraph of article 23.Two of the Tax Agreement. On the other hand, improvements have been introduced in tax management and coordination between Administrations by stablishing, among other measures, a new procedure for the regularization of VAT refunded installments corresponding to liquidation periods prior to

18816-420: The city began the same day, with Carlist artillery opening fire from their positions in the hills near Bilbao . The initial objectives were civilian structures such as food stores, bakeries and markets which provided food to the besieged citizens. Trying to undermine the determination and willingness of the citizens to resist, the Carlists continued with the bombardment until mid-April, when the attempts of lifting

19008-496: The city on the brink of surrender of starvation due to food shortages caused by the Carlist siege. History of the Basques#1st Carlist War and the end of the fueros The Basques ( Basque : Euskaldunak ) are an indigenous ethno-linguistic group mainly inhabiting the Basque Country (adjacent areas of Spain and France ). Their history is therefore interconnected with Spanish and French history and also with

19200-604: The city. The Carlist siege of Bilbao began on February 21, 1874, with the entrenchment of the Carlists in the hills around Bilbao , and the cutting-off of the government supply line and communications along the Ibaizabal River. Carlist besiegers, led by Joaquin Elio and Carlos VII himself, numbered around 12,000 men, and faced 1,200 government forces in addition to citizens of Bilbao recruited to serve as auxiliaries. Bombardment of

19392-424: The classification of transactions differently from the way they have been declared by the taxpayer when this implies a modification of the taxes borne or charged in indirect taxes in which the charging mechanism has been established. Likewise, it has been agreed to modify the precepts regulating the connection points in various taxes: Personal Income Tax, Corporate Income Tax, VAT and Non-Resident Income Tax. However,

19584-484: The command of Dorregaray and Rada won an important victory at Eraul (Navarre), inflicting heavy casualties on a government army led by General Navarro, taking many prisoners. Three months later, Carlos VII entered the Basque Provinces , and in August, Carlist forces captured the city of Estella , establishing their capital and a provisional government under the leadership of Carlos VII . The Carlist advance continued with

19776-627: The command of generals Tristany, Savalls and Castells), Castile , Galicia , Aragon , Navarre , Gipuzkoa ,... Arriving from France on May 2, Carlos VII himself crossed the Bidasoa River from France into Spain, and took command of his forces in Orokieta. However, a quick counterattack of 1,000 government troops led by General Moriones assaulted the Carlist camp in Orokieta during the night of May 4, forcing Carlos VII to retreat to France . Fifty Carlists were killed and over 700 were taken prisoner. As

19968-542: The connection point applicable to the Tax on Fluorinated Greenhouse Gases, following the modification of its structure operated in the State tax regulation. Also included was the new tax figure, complementary to the Wealth Tax, of the temporary Solidarity Tax of the Great Fortunes, with reference to the connection points already stablished for the latter tax. The new Quota Law (Law 10/2023, of April 3), proceeded to determine

20160-400: The constant political unrest during the reign of Isabel II , caused by numerous changes in government and the discontent of army officers sent to fight the unsuccessful Hispano-Moroccan War , convinced many traditionalists to favor an armed uprising to restore their lost privileges. After Isabel II was overthrown in 1868 by the generals Prim , Topete and Serrano , the resulting search for

20352-490: The death of Hydatius and the events accounted for in the 580s is the appearance of the Basques as a "mountain roaming people", most of the times depicted as posing a threat to urban life. The Franks displaced the Visigoths from Aquitaine in 507, placing the Basques between the two warring kingdoms. In 581 or thereabouts both Franks and Visigoths attacked Vasconia ( Wasconia in Gregory of Tours ), but neither with success. In 587

20544-439: The development of the European framework, something that was unforeseeable to those who initially negotiated it. For this reason, the concrete application of the system by the Provincial Councils has recently been the subject of judicial arguments and lawsuits. The changes in the Agreement of 1981 have been made insofar as reform became necessary to adapt it to new situations. By the Law of December 27, 1985, it had to be adapted to

20736-444: The difference between the sum collected and the sum paid to the State Treasury through the Quota. One important aspect was that the State would not be involved in the collection of the agreed taxes, leaving it to the Provincial Councils to decide whether or not to collect them. The Provincial Councils could collect those taxes, or continue employing their own tax system, which was essentially based on taxes on consumption (surcharges on

20928-556: The diplomatic service or the army), together with the contribution of the Autonomous Community to the Inter-territorial Compensation Fund. The part to be paid by the Autonomous Community is basically established according to its proportional weight within the national income. To reach this figure a more general formula is employed that simplifies its calculation. The starting point is a basis that takes account of: State expenditure in Spain on untransferred powers; what

21120-409: The fight, Weyler was able to emerge victorious by leading an effective counter-attack which routed Carlist forces. 1874 would be the turning point of the war in this region, marking the limit of the Carlist advance with the failure of the siege of Bilbao and the battles near Estella . Carlists, encouraged by their recent successes and the instability of the republican government, decided to attempt

21312-523: The financial flows between the State and the Autonomous Community . But, above all, the most important element was unquestionably its stating that the Agreement had an indefinite character. It had previously been of indefinite duration in 1886, but periods of expiry had been set that had given rise to friction in the months prior to the renewals. Thus the agreement is of indefinite duration although it has mechanisms of modification by common agreement on

21504-547: The financial problem of the advance payment of import VAT disappeared in the rest of Spain. Since 2015, an extension of this benefit to Basque importers has been demanded, by means of a negotiation between the Basque and the State Administrations, which either modifies the text of the Agreement that still establishes that the levying of VAT on imports is a State competence or reforms the mechanisms of liquidation and compensation between administrations of said VAT that allow

21696-508: The first dedicated to general principles and the tax section itself, and the second dedicated to the Quota (the financial part). The first chapter contains the general regulations, the distribution of powers with the State and the regulation of agreed taxes. Normative powers and the powers of exaction, management, liquidation and collection correspond to the Historical Territories, the Representative Assemblies (Juntas Generales) and

21888-467: The first five years of its being in effect, it was reformed subject to the agreement of July 2007 and approved by Law 28/2007 of October25th, which modified Law 12/2002 of May 23, which approved the Economic Agreement with the Autonomous Community of the Basque Country (see Official State Gazette (BOE) ). Besides renewing the Five-yearly Law of the Quota, the Basque and Spanish Administrations agreed on

22080-410: The followers of absolutism... If our brothers fell to the edge of the Carlist dagger, why we the liberals have to be considered with them?... It is necessary to fight the war with war and to employ all kind of resources to exterminate the bandits that burn, steal and kill in the name of a religion and a peace. The Carlist party was formed in the last years of Ferdinand VII 's (1784–1833) reign. Carlism

22272-511: The following: At the end of the Ice Age , Magdalenian culture gave way to Azilian culture. Hunters turned from large animals to smaller prey, and fishing and seafood gathering became important economic activities. The southern part of the Basque Country was first settled in this period. Gradually, Neolithic technology started to filter through from the Mediterranean coasts, first in the form of isolated pottery items (Zatoia, Marizulo) and later with

22464-414: The form of a first Decree, dated February 28, 1878, by which the provinces would pay taxes to the State in a specific manner for a transitional period of eight years. The Provincial Councils were to be responsible for collecting the agreed taxes ( impuestos concertados ); they would then pay the State Treasury the equivalent of what the latter calculated it could collect, while employing for their own expenses

22656-518: The foundations of its content, with the definition of the Quota as the most innovative aspect: “d) The contribution of the Basque Country to the State will consist in a global Quota, made up of those corresponding to each of the Territories, as a contribution to all of the costs of the State that are not assumed by the Autonomous Community”. That is to say, the conception of the Quota changed from

22848-407: The government-held railway network. These handicaps put Carlists at a severe disadvantage in conventional warfare . As such, Carlists attempted to avoid direct confrontation with the Liberals, and instead relied on guerrilla warfare to achieve their goals. In response to Carlist weaknesses, the Liberals planned to conduct a pacification war to drive the Carlists into a direct confrontation where

23040-481: The ground. The proliferation of mints is interpreted as evidence for an inner limes around Vasconia , where coins were minted for the purpose of paying troops. After the fall of the Empire, the struggle against Rome's Visigoth allies continued. Despite early Christian testimonies and institutional organization, Basque Christianization was slow. The Basques hung onto their own pagan religion and beliefs (later transfigured into mythology ), and were Christianized at

23232-559: The growing Industrial Revolution and constant conflict in Spanish politics, the Third Carlist War was a culmination of a long political process. The political appearance of the conflict, exemplified by the struggle for the Spanish crown, masked a more crude reality. The growth of liberal ideals after Napoleon Bonaparte's occupation of Spain and Spain's subsequent fight for independence alarmed Spain's traditional groups, who decided to fight for their beliefs. Tumultuous reigns of monarchs Ferdinand VII , Isabel II and Amadeo I exemplified

23424-482: The growing liberalism of the Spanish state. Carlism found most of its supporters in rural areas, especially in places which had previously enjoyed special status before 1813, such as Catalonia and especially the Basque Country . In these parts of the country, Carlists enjoyed support from the Catholic peasantry and minor nobles, with occasional support from the major nobility. After Ferdinand VII 's death in 1833 without

23616-424: The high echelons of the army and among the large landowners, and drew some support from the middle classes. The Liberals promoted industrialization and social modernization. Reforms included the confiscation and sale of church lands and other institutions that supported the old regime, the establishment of elected parliaments, the construction of railways and the general expansion of industry throughout Spain. There

23808-611: The historically consistent toponymy of the area and by a few personal names on tombstones dating from the Roman period. Three different peoples inhabited the territory of the present Basque Autonomous Community : the Varduli , Caristii and Autrigones . Historical sources do not state whether these tribes were related to the Vascones , the Aquitani or the Celts . The area where a Basque-related language

24000-687: The history of many other past and present countries, particularly in Europe and the Americas , where a large number of their descendants keep attached to their roots, clustering around Basque clubs which are centers for Basque people. The Hand of Irulegi , a 2,200 years old (1st century BC) bronze hand silhouette was unearthed in June 2021 from a Navarrese Lakidain hillside and is the oldest Basconic text to date. Basconic scripts appears to reflect Celtiberian regional influence, with archaeo-linguists able to identify

24192-457: The hosts of Frankish king Pippin crossed the Loire, attacked Bourges and Clermont defended by the Basques and ransacked Aquitaine. After several military setbacks, the Basques pledged submission to Pippin on the river Garonne ( Fronsac , c. 769). At this time (7-8th centuries), Vasconia is sometimes mentioned as stretching from the lands of Cantabria in the south-west all the way to the river Loire in

24384-648: The income derived from the management of the Economic Agreement, once the quota has been discounted, will be distributed amongst the General Treasury of the Basque Country and the Foral Treasuries, with the size of the contributions that the latter pay to the former set by the Basque Finances Council, formed by six members (three from the Basque Government and one from each Provincial Council). Different Laws of Contribution have resulted from these meetings,

24576-428: The inconclusive battle of Mañeru , where both sides claimed victory over the other. One month later, government general Moriones attempted an assault on Estella, defended by the Carlist general Joaquin Elio, but was repulsed with heavy casualties in the nearby town of Montejurra . Although the battle was inconclusive, both sides claimed victory once again. Estella would remain as a Carlist stronghold until 1876. Combined,

24768-558: The introduction of sheepherding . As in most of Atlantic Europe, this transition progressed slowly. In the Ebro valley, more fully Neolithic sites are found. Anthropometric classification of the remains suggests the possibility of some Mediterranean colonisation here. A comparable situation is found in Aquitaine, where settlers may have arrived via the Garonne . In the second half of the 4th millennium BC, Megalithic culture appeared throughout

24960-552: The introduction of VAT as a result of Spain's entry into the EEC. Then, through the Laws of June 2, 1990, December 27, 1990, and December 28, 1988, the initial law was adjusted to meet the rules regulating Local Treasuries, Municipal Taxes and Public Service Costs (precios públicos), resulting in the Updated Text of the Agreement of January 1, 1991. Other reforms took place: in 1993 in order to adapt

25152-503: The late 7th century and the failed mission of Saint Amandus . However, less than a century later, no reference is made by Frankish chroniclers to Basque paganism in the Frankish assault on Basques and Aquitanians , despite its powerful propaganda value, Odo was even recognized as champion of Christianity by the Pope. Charlemagne started a policy of colonization in Aquitaine and Vasconia after

25344-518: The laws modifying the Economic Agreement (Law 9/2023, of April 3) and approving the methodology of the quota to be paid to the State applicable to the period 2022 to 2026 (Law 10/2023, of April 3). The first one incorporated the establishment of two new taxes (the Special Tax on Non-Reusable Plastic Containers and the Tax on the Deposit of Waste in Landfills, Incineration and Co-incineration of Waste) and adapts

25536-501: The liquidation before the Regional Treasuries in the case of importers of a certain volume. Such opportunity was lost in the important negotiation of 2017. In 2021 the problem persists and given that in that year a new reform of the Agreement has to take place, to include the two new taxes on Digital Services and Financial Transactions, the moment should be used to eliminate this important discrimination affecting Basque importers. At

25728-408: The methodology for setting the quota during the five-year period 2022-2026, as well as to establish the provisional liquid quota for the year 2022, the base year of the five-year period. Although the approved methodology is markedly similar to that contained in the previous five-year period, some novelties are introduced in relation to the adaptation of the VAT consumption adjustment methodology, that of

25920-431: The modification carried out in 2014, other novelties had been introduced in the tax system which made it necessary to adapt the Agreement, as required by its second additional provision. Therefore, in the first place, the Agreement has been adapted to several legislative changes that have taken place in the State legislation and that were pending its incorporation to the Agreement. It has been agreed to update, among others,

26112-603: The moment in which the taxpayer's operations began to be carried out, agreeing on the rules for the assignment and revocation of the Taxpayer Identification Number, regulating the collaboration between Administrations in relation to the actions of verification and investigation and of obtaining information in order to levy taxes and introducing new rules for the coordination of tax collection and inspection competences between Administrations in cases of regularization of transactions between related persons or entities and

26304-497: The most direct descendants of prehistoric Western Europeans, having the highest percent of "Western European genes" but found also at high levels among neighbor populations, as they are also direct descendants of the same people. However, mitochondrial DNA have cast doubts over this theory. Along the same lines, a genetic study carried out in 2001 revealed that the Y-chromosome of Celtic populations do not differ statistically from

26496-469: The most important of those collected by the State Treasury, except for Customs duties: the five original taxes were the Territorial Tax, Industrial Tax, the Tax on Capital Transfer (Impuesto de Derechos Reales), Stamp Tax and Consumption Tax. Starting from these five original taxes, the number of taxes subjected to the agreement was extended in successive renewals, with the result that the sum to be paid to

26688-403: The most recent of which is Law 2/2007; official Bulletin of the Basque Country (BOPV) no. 70, of April12th and BOPV no. 80, of April 26. Following a complex negotiating process, which began in the summer of 2001, and after a unilateral extension by the State by the Law of December 27, 2001, given that there was no agreement in the Mixed Commission on the Quota at the appropriate time, an agreement

26880-477: The north pointing to a not preponderant but clearly significant Basque presence in Aquitaine (i.e. between Garonne and Loire). Vasconia's newly suppressed resistance cleared the way for the Frankish army to deal with Charlemagne 's interests in the Spanish marches (siege of Zaragoza). After pulling down the walls of Pamplona, Roland's rear guard headed north and were defeated in the first Battle of Roncevaux (778) by

27072-468: The northern parts of what are now Navarre ( Nafarroa in Basque) and Aragon (Basque: Aragoa) were inhabited by the Vascones . Despite the evident etymological connection between Vascones and the modern denomination Basque , there is no direct proof that the Vascones were the modern Basques' ancestors or spoke the language that has evolved into modern Basque , although this is strongly suggested both by

27264-539: The outbreak of the Third Carlist War in 1872, half of the Spanish Treasury's overall revenue was destined to pay interest on public debt, with rates as high as 22.6%. At any moment, the government could officially declare bankruptcy. The House of Rothschild, a major beneficiary of this arrangement, soon lost hope of a recuperation of the Spanish finances, and refused to engage in any further major operations. The government turned to Paribas for new loans, which agreed to

27456-511: The overthrow of Isabella II in La Gloriosa revolution in 1868 and the subsequent coronation of Amadeo I of Savoy as King of Spain in 1870. The selection of Amadeo I as King instead of the Carlist pretender, Carlos VII , was considered a great insult to the Carlists who had strong support in northern Spain, especially in Catalonia , Navarre and the Basque Provinces ( Basque Country ) After some internal dissensions in 1870–1871, ending with

27648-423: The pattern of international treaties. Thus, when mention is made of an article of the Law of the Agreement, it is understood that reference is being made to an article of the annex, and not to the Law which only has one article. The text of the Agreement of 1981 is divided into two fundamental parts: the section corresponding to taxes and the section corresponding to the Quota. This structure was derived logically from

27840-441: The political instability of the government and the lack of available resources, such as financing, to suppress the Carlist uprising. The guerrilla attacks carried out by the Carlists were challenging for the Liberals to deal with because of the Carlists' ability to use the terrain to their benefit. All the aforementioned Liberal advantages were largely irrelevant in this kind of warfare, putting both sides on similar footing. However,

28032-582: The political unrest present in Spain, and resulted in the loss of traditionalist predominance, especially during the reign of Isabel II . Political reforms, carried out between 1833 and 1872 by moderate liberals such as De la Rosa , Cea Bermudez and Baldomero Espartero , as well as the government formed after " La Gloriosa ", left Carlists and other traditional circles in a weakened position. The expropriations of ecclesiastic property carried out by Mendizabal (1836), followed by those of Espartero (1841) and Pascual Madoz (1855), were considered an attack on

28224-542: The precepts relating to tax groups, the Electricity Tax, the option for non-residents to pay personal income tax, as well as the adaptation of the regulation of the tax crime in accordance with the new regime established in the Penal Code. Likewise, it has been approved the arrangement of the Tax on the value of the extraction of gas, oil and condensates, created by Law 8/2015, of May 21, amending Law 34/1998, of October 7, of

28416-456: The prices of food products, fuels, alcoholic drinks, etc.). This agreement, which should have ended in 1886 given its provisional character, has been renewed continually up until now. The most recent agreement was reached in 2017, after a 10-year-long gridlock. After the Decree of February 28, 1878, the Economic Agreement was renewed in 1886 since the Provincial Councils had promptly paid the Quota to

28608-400: The prior existence of the Agreement with Álava. Article 1 of the text approved in 1981 established its duration, which was to be for 20 years. This 20-year period was not out of synchronisation, since it fitted in with the 25 years agreed with Álava in 1976, and thus maintained the traditional rhythm of 25-year periods established in 1925. The content of the Law was distributed in two chapters,

28800-550: The reactivation of the war parties, Carlists were able to muster 3,000 men in Catalonia , 2,000 in Valencia , and 850 in Alicante . With the failure of the uprising in the Basque Provinces and Navarre and the escape of Carlos VII to France , Carlist forces regrouped and reformed themselves for the next strike. All high-ranking officials were removed and replaced with new ones, including General Dorregaray who replaced General Rada as

28992-421: The region. In the Basque Country, settlements now appear mainly at points of difficult access, probably for defensive reasons, and had elaborate defense systems. During this phase, agriculture seemingly became more important than animal husbandry . It may be during this period that new megalithic structures, the (stone circle) or cromlech and the megalith or menhir , made their appearance. On arrival of

29184-599: The regulation of the Quota. The principal difference between the Quota of 1878 and that of 1981 is that in the first case it was understood that the Quota was to be the equivalent of what the Treasury Ministry would have collected if it had applied the common system. However, from 1981 onwards, it is the payment corresponding to the expenditure that the central government continues making in the Basque Autonomous Community, whether directly for services situated here, or for others that benefit its inhabitants (for example

29376-484: The removal of Ramón Cabrera as the head of the Carlist party , the Carlists started a general uprising against Amadeo I's government and its Liberal supporters. The Third Carlist War became the final act of a long fight between Spanish progressives (centralists) and traditionalists which started after the Spanish Peninsular War (1808–1814) and the promulgation of the constitution of Cadiz in 1812 which ended

29568-693: The rest of Europe for millennia. Juan Lizariturry from Uppsala University in Sweden analysed genetic material from eight Stone Age human skeletons found in El Portalón Cavern in Atapuerca , northern Spain. These individuals lived between 3,500 and 5,500 years ago, after the transition to farming in southwest Europe. The results show that these early Iberian farmers are the closest ancestors to present-day Basques. The official findings were published in Proceedings of

29760-613: The same day, King Alfonso XII of Spain entered Pamplona . After the end of the war, the Basque charters ( fueros/foruak ) were abolished, shifting the border customs from the Ebro River to the Spanish coast. In the chartered territories, home rule provisions, left over from the resolution of the First Carlist War , were abolished, and conscription of youth in the Spanish army became compulsory. The war resulted in between 7,000 and 50,000 casualties. The Third Carlist War began in 1871, after

29952-458: The same regulation as in other Spanish territories. In February 1952, with the completion of the previous period of 25 years, the Agreement was renewed for a further 25 years. As had been the case in the agreement of 1925, a five yearly increase was established so that the Quotas would not remain frozen. This revision would be carried out in equal proportion to the variation in budgeted State income for

30144-425: The same time, a new Quota Law had to be agreed for the five-year period 2017-2021,2 in addition to liquidating the quotas from 2007 -the year of the last approved Quota Law- until 2017. Thus, the quota for the base year, 2017, was established as follows: Note: The provisional valuation of the cost associated with the public programs and actions in the field of labor, employment and vocational training transferred to

30336-614: The same way as other Spaniards," as put by the fueros abolition law pushed by the Spanish premier Canovas del Castillo . The process of discussing this obligation was highly complex, due to these provinces having up to that point their own jurisdiction, territorial statutes, and their own bodies for political representation (the Juntas Generales or "Representative Assemblies"), which regulated their own internal tax systems, according to their Fueros (Charters) . Following fruitless contacts between Antonio Cánovas del Castillo, President of

30528-430: The siege and capture of such cities. Instead, they showed great skill in attacking undefended towns or isolated outposts, employing their knowledge of the terrain to their benefit. In addition to guerilla parties, there were also several Carlist armies operating in the main theaters of the war under the command of Carlos VII 's most trusted officers. These armies were composed of royalist volunteers which were united under

30720-408: The siege by the government army under Serrano forced Carlists to divert attacks to the liberating army and cease the bombardment of the city. Government commanders, determined to lift the siege and liberate Bilbao , launched a counteroffensive. On February 24, Marshal Serrano sent General Moriones with a relief force of 14,000 men. Carlist besiegers under the command of Nicolas Ollo, entrenched near

30912-567: The situation of public finances so ruinous that they avoided embarking in any financial operations. The Spanish government took emergency measures aimed at collecting the funds necessary for their campaign against the Carlist outbreak in the north, some of which broke the boundaries of what could be ethical and economically viable. In 1874, after General Serrano's military victory in Bilbao, Alphonse Rothschild wrote to his cousins in London: The fall of

31104-421: The start of the Democratic Transition, the demands for Autonomy Statutes were revived in Catalonia and the Basque Country, and this process spread to the rest of the State. The 1st Additional Regulation of the 1978 Constitution recognised and protected the Historical Rights of the Foral Territories. One of these historical rights was the Economic Agreement, which is why in the negotiation of the Autonomy Statute of

31296-464: The submission of both territories in 768–769. Enlisting the Church on his side to strengthen his power in Vasconia, he restored Frankish authority on the high Pyrenees in 778, divided the land between bishops and abbots and began to baptize the pagan Basques of this region. Muslim accounts from the period of the Umayyad conquest of Hispania and beginning of 9th century identify the Basques as magi or 'pagan wizards', they were not considered 'people of

31488-409: The system of the Economic Agreement only continued to be in effect in the province of Álava. The renewals of the Agreement with Álava, as in the previous phase, responded to two main causes. The first was the expiry of the period of the agreement (the case in 1952 and 1976), and the second was the need to modify the agreement to adjust it to changes in State regulations (the case in 1940 and 1967). By

31680-414: The tax on alcohols, as well as issues relating to the income of non-residents and the tax system of businesses whose activities extend beyond the Basque territory or which are subjected to different tax legislation (article 6). The agreed taxes subjected to autonomous regulations, whose exaction corresponds to the Foral Treasuries, cover the main direct taxes and some indirect ones: Personal Income Tax (IRPF),

31872-408: The terms envisaged in the Constitution and the Autonomy Statute; coordination and collaboration with the State on questions of budget stability and the assignment of the financial tutelage of the Municipal Councils to the Institutions of the Basque Country without their having any less autonomy than the municipal councils of the rest of the State. The basis of the Quota is maintained: a global Quota as

32064-440: The territory of their former allies. In 844, the Vikings sailed up the Garonne to Bordeaux and Toulouse and raided the countryside on either bank of the river, killing the Duke of the Basques Sigwinum II (recorded as Sihiminum too, maybe Semeno) in Bordeaux. They took over Bayonne, and attacked Pamplona (859), even taking the king Garcia prisoner, only released in exchange for a hefty ransom. They were to be overcome only in 982 by

32256-457: The time of Odo the Great , but the Umayyad invasion of 711, at which time the Visigoth Roderic was fighting the Basques in Pamplona, and the rise of the Carolingian dynasty posed new threats for this state, eventually spurring its downfall and breakup. Vasconia's submission to the Franks after Odo's death in 735 was interrupted by frequent outbreaks of resistance, led by the latter's son Hunald (735–744) and grandson Waifer (+768). In 762,

32448-407: The town of Somorrostro , repelled the attackers and inflicted heavy casualties; 1,200 government troops were killed, and many more were wounded. As the assault was halted, Moriones was removed from command due to mental instability. Another attempt was made between March 25–27. Serrano took command of 27,000 men and 70 pieces of artillery and attacked the town of Somorrostro once again. Joaquin Elio,

32640-419: The town's "one-time pagan Vascones " of the martyrdom gone through in it formerly (305). Calahorra itself became episcopal see in the 4th century, with its bishop holding an authority over a territory that extended well into the lands of present-day central Rioja ( Sierra de Cameros ), Biscay , Álava , a large part of Gipuzkoa and Navarre . In the 5th century, Eauze (Elusa) is attested as episcopal see in

32832-411: The traditional conception of the hypothetical income of the Treasury, to payment of State expenditure on costs not assumed by the Autonomous Community. On the basis of these principles, the negotiation of the Economic Agreement entered its definitive phase in the last months of 1980. A final agreement was reached on December 29, 1980, although for conjunctural reasons (the resignation of President Suárez,

33024-421: The wake of Basque rebellions north of the Pyrenees. In the west fringes of Basque territory, Álava arose first in history attacked by Asturian and Cordovan hosts and comprising a blur territory previously held by the Duchy of Cantabria (current Cantabria, Biscay, Álava, La Rioja and Burgos). After the battle, Enecco Arista (Basque Eneko Aritza , i.e. Eneko the Oak ), re-asserted his power in Pamplona c. 824,

33216-426: The western Pyrenees, chased closely by the Visigoths in 416 as allies of Rome, while the consequences of their advances are not clear. In 418 Rome gave the provinces of Aquitania and Tarraconensis to the Visigoths , as foederati , probably with a view to defending Novempopulana from the raids of the Bagaudae . It has sometimes been argued that the Basque were underlying these roving armed hosts, but this claim

33408-406: The year of reference. From 1967 onwards an annual revision was carried out. The Royal Decree of November 26, 1976 approved another renewal of the Agreement with Álava, once again to be in effect for 25 years. However, the new period ushered in by the death of Franco and the beginning of the Transition resulted in a clear and radical change in the Agreement. Following the death of general Franco and

33600-442: Was agreed with, among other parties, the Basque Nationalist Party. Among other agreements, there were several reforms in the Economic Agreement and, above all, the approval of a new Quota Law, since ten years had passed since 2007 and another one should have been approved for the five-year period 2012-2017. Thus, after the corresponding parliamentary procedure, the Economic Agreement was modified by Law 10/2017, of December 28th. Since

33792-456: Was also a strong current of anti-clericalism among them. After Ferdinand's death, the government undertook a division of Spain into provinces and "historic regions" with the 1833 territorial division of Spain . The division overruled the traditional administration of the Basque districts , who held a specific autonomous status within Spain. For example, Navarre was still a Basque-based kingdom with its own decision-making bodies and customs on

33984-413: Was ambushed by Carlist forces under Francisco Savalls . In the ensuing slaughter, Cabrinety was killed, and his column of 800 men were either killed or captured by Carlists. Another important clash occurred at Bocairente on December 22, when a government force commanded by General Valeriano Weyler was attacked by a numerically superior Carlist force led by Jose Santes. Driven back in the initial stage of

34176-424: Was an important point of confrontation. Catalonia and Aragon had lost their specific institutions and laws during and after the War of the Spanish Succession due to the Nueva Planta decrees of 1707–1716, and wanted to win them back. Carlists upheld these former institutions during the two major Carlist wars, resulting in Catalonia and the Basque Country becoming the epicentres of fighting. Finally,

34368-455: Was an important rallying point for Carlism . There was also a perceived support for the feudal system displaced by the French occupation, although this is disputed by historians. The Carlists summarized their beliefs in the motto: "For God, for the Fatherland and the King." In the deeply religious and conservative atmosphere of 19th century Spain, Carlism attracted a large number of followers, particularly among sections of society which resented

34560-402: Was approved. The negotiating process was relatively lengthy (although it must be taken into account that the COVID-19 crisis was in the middle). In 2022 there was a first modification of the Agreement, by means of Law 1/2022, of February 8, with the aim of adapting it, on the one hand, to the reform of the Value Added Tax carried out to transpose the Community Directives that modified this tax with

34752-407: Was assumed by Rafael Tristany until Carlos VII replaced him with the Infante Alfonso , Carlos's own brother. Several efforts were made to form a common military structure during the summer of 1872 but were unsuccessful until the arrival of the Alfonso in December 1872. At the same time, Carlist Pascual Cucala gained popular support in the Maestrat . With the arrival of the infant Alfonso and

34944-434: Was intended to further chastise the coastal Basque Provinces for their role in the defence of the Republican legality during the initial far-right military uprising (July 1937), in a way that they were branded "traitor" provinces . In contrast, the Economic Agreement remained in place in Álava, as well as in Navarre, the latter basing its Economic Agreement on the 1841 Compromise Act ( Ley Paccionada ) . Between 1937 and 1980

35136-407: Was later overthrown by a coalition of politicians and moderate military figures. On the Carlist side, Ramón Cabrera rose to become the head of the Carlist party, a position he would hold until 1870. His future move to change his allegiance to the Spanish regime during the Third Carlist War would prove crucial to the government's success. The Second Carlist war started in 1846, after the failure of

35328-414: Was little developed by the Romans. There was a significant Roman presence in the garrison of Pompaelo, a city south of the Pyrenees founded by and named after Pompey. Conquest of the area further west followed a fierce Roman campaign against the Cantabri (see Cantabrian Wars ). There are archaeological remains from this period of garrisons protecting commercial routes all along the Ebro river, and along

35520-413: Was not consolidated until the time of the Emperor Augustus . Its laxness suited the Basques well, allowing them to retain their traditional laws and leadership. Romanisation was limited on the lands of the current Basque Country closer to the Atlantic, while it was more intense on the Mediterranean basin . The survival of the separate Basque language has often been attributed to the fact that Basque Country

35712-410: Was reached in this Commission on March 6, 2002, that took concrete form in Law 12/2002 of May 23. This Law, which also consists of a single article, introduced relevant innovations with respect to earlier texts. In the exposition of reasons for enacting the new law, emphasis was placed on the Agreement's character as historical law, with a widening of foral normative authority, and on the need to regulate

35904-473: Was reached on the Capital Transfer Tax, Stamp Duty, the Tax on Company Traffic (Impuesto de Tráfico de Empresas) and the Luxury Tax, Special taxes (telephones and refreshments) and taxes on gaming. Finally, the following were also recognised as taxes falling under autonomous regulation, in collaboration with the municipal treasuries: Rural and Urban Territorial Contribution, as well as the Tax Licence for Professional and Industrial Activities. Chapter II deals with

36096-433: Was set as the opening day of the uprising. In response to the uprising, thousands of sympathetic volunteers, most without training and some without weapons, gathered in Orokieta-Erbiti (Oroquieta-Erbiti), north of Navarre , awaiting Carlos's arrival. As in Navarre , groups in Biscay also rose in arms against the government on the same day. Several raiding parties carried out guerrilla activities across Catalonia (under

36288-481: Was stipulated that the proportion was 6.24%. The Quota has a five-yearly periodicity, although there is an annual adjustment of the quantity on the basis of the figures budgeted for and liquidated by the State. This is an essential difference from the design of the Quota up until that time, inasmuch as it involves the unilateral risk represented for the Basque Country of assuming a part of the expenditure on powers that have not been transferred and that depend exclusively on

36480-422: Was successful, resulting in the growth of Carlist forces in the first months of 1873. In February, the Carlist army numbered around 50,000 men on all fronts. In February, after the abdication of King Amadeo I and the proclamation of the First Spanish Republic , General Dorregaray arrived to lead the Carlist army in the Basque Country , starting a campaign against government forces. At May 5, Carlist forces under

36672-437: Was successively replaced by Gravettian , Solutrean , and Magdalenian cultures. Except for the Aurignacian, these all seem to have originated in the Franco-Cantabrian region, which suggests no further waves of immigration into the area during the Paleolithic period. Within the present-day Basque Country, settlement was limited almost exclusively to the Atlantic area, probably for climatic reasons. Important Basque sites include

36864-408: Was the last Carlist War in Spain . It is sometimes referred to as the "Second Carlist War", as the earlier "Second" War (1847–1849) was smaller in scale and relatively trivial in political consequence. Leading up to the war, Queen Isabella II abdicated the throne in 1868, and the unpopular Amadeo I , son of King Victor Emmanuel II of Italy, was proclaimed King of Spain in 1870. In response,

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