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Study of the agreement

Corporate Income Tax

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BUSSINES TURNOVER AND PLACE OF TRANSACTIONS

COMPETENT ADMINISTRATION

LEGISLATION AND INSPECTION

LEVYING

Entities whose total turnover in the preceding year did not exceed 10 million euros

Fiscal domicile

Fiscal domicile

Entities whose total turnover in the preceding year exceeded 10 million euros

Transactions only in one territory: common or foral

Place of transactions

Business turnover

Transactions both in common territory and in the BC

Fiscal domicile in the BC

 < 75% Transactions in common territory

Basque Country

 > 75% Transactions in common territory

Common territory

Fiscal domicile in common territory

< 75% Transactions in the Basque Country

Common territory

< 75% Transactions in the Basque Country or =100% in the Basque Country for entities integrated in tax groups Basque Country

SPECIAL RULES  FOR ECONOMIC INTEREST GROUPINGS, JOINT VENTURES AND CORPORATE TAX GROUPS

 

 

Economic interest groupings and joint ventures

All the entities involved subject to foral legislation

Foral legislation

Entities shall attribute to their partners their share of turnover from the operations performed in each territory, which they shall take into account in determining the proportion of operations

All the entities involved subject to common legislation

Common legislation

Entities involved subject both to common and foral legislation

Common legislation

Corporate tax groups

All the entities involved subject to foral legislation

Foral legislation

Tax groups pay taxes, in any event, on turnover (determined prior to intragroup adjustments)

All the entities involved subject to common legislation

Common legislation