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BUSSINES TURNOVER AND PLACE OF TRANSACTIONS |
COMPETENT ADMINISTRATION |
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LEGISLATION AND INSPECTION |
LEVYING |
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Entities whose total turnover in the preceding year did not exceed 10 million euros |
Fiscal domicile |
Fiscal domicile |
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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 |
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Transactions both in common territory and in the BC |
Fiscal domicile in the BC |
< 75% Transactions in common territory |
Basque Country |
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> 75% Transactions in common territory |
Common territory |
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Fiscal domicile in common territory |
< 75% Transactions in the Basque Country |
Common territory |
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| < 75% Transactions in the Basque Country or =100% in the Basque Country for entities integrated in tax groups | Basque Country | ||||
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SPECIAL RULES FOR ECONOMIC INTEREST GROUPINGS, JOINT VENTURES AND CORPORATE TAX GROUPS |
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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 |
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All the entities involved subject to common legislation |
Common legislation |
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Entities involved subject both to common and foral legislation |
Common legislation |
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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) |
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All the entities involved subject to common legislation |
Common legislation |
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