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TAX FIGURE |
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| TAX ON GAMING ACTIVITIES |
LEGISLATIVE CAPACITY |
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| Increase the tax rates to 20% | |||
| COMPETENT ADMINISTRATION FOR INSPECTION | |||
| If amounts played < €7M: Según domicilio fiscal | |||
| If amounts played > €7M: according to tax address | Basque Country (BC), if | Fiscal domicile in BC and amounts played in BC > 25% | |
| Fiscal domicile in CT and amounts played in BC= 100% | |||
| Common territory (CT), if | Fiscal domicile in CT and amounts played in BC < 100% | ||
| Fiscal domicile in BC ans amounts played in CT > 75% | |||
| COMPETENT ADMINISTRATION FOR LEVYING | |||
| 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) | |||
| OTHER GAMING DUTIES |
ALLOCATING FACTOR |
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LEGISLATIVE |
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 | |
| Duties on Raffles, Betting and Random Combinations | Authorisation must be obtained in the Basque Country | ||
