TAX FIGURE |
LEGISLATIVE CAPACITY |
LEVYING |
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TAX ON GAMING ACTIVITIES |
Increase the tax rates to 20% (inspection according to Corporation Tax rules) |
Proportion in each gaming mode of the amounts played by residents in the BC (which shall also be applied to the non-residents and when the identification of the person placing the bet is not required) |
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GAMING DUTIES |
Allocating factor |
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Legislation |
Levying |
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Duties on Games of Chance and Gambling |
Authorisation for the organization of the game in the Basque Country |
Taxable event is performed in the Basque Country |
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Duties on Raffles, Betting and Random Combinations |
Authorisation must be obtained in the Basque Country |
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FEES |
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Collected for the special use or exploitation of the public domain |
Special use or exploitation of the public domain of the Foral Deputations of the Basque Country |
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Collected for services rendered under Public Law |
Services rendered by the Foral Deputations of the Basque Country |
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Collected for activities performed under Public Law |
Activities performed by the Foral Deputations of the Basque Country |
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LOCAL TAXES |
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Tax on Immovable Property |
Rural and urban assets located in the Basque Country |
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Tax on Business and Professional Activities |
Minimum municipal rates |
Payable in favour of the local entities of the Basque Country |
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Provincial rates |
Activities performed in the Basque country |
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State rates |
Habitual residence or fiscal domicile of the taxpayer in the Basque Country |
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Motor Vehicle Tax |
Domicile appearing on the driver's licence in the Basque Country |