We use cookies to improve our services and user experience. If you continue browsing, we understand that you accept their use.

To learn more

I accept

Study of the agreement

Individuals Direct Taxation

Download pdf

TAX FIGURES

TAXATION OPTIONS

ALLOCATING CRITERIA

PERSONAL INCOME TAX

Individual taxation

Habitual residence of the tax payer in the Basque Country

Family taxable unit: family unit with taxable persons with residence in different territories (Basque Country and Common Territory)

Habitual residence in the BC of the family member having the largest taxable base

 

FISCAL RESIDENCE OF THE TAXPAYER IN SPAIN

FISCAL RESIDENCE OF THE TAXPAYER ABROAD

WEALTH TAX

Habitual residence of the taxpayer in the Basque Country

When the greatest value of the assets and rights lies in the Basque territory

INHERITANCE AND GIFT TAX

   

Inheritance

Bequeather resident in Spain

Decedent's place of habitual residence in the BC

When the greatest value of the assets and rights lies in the Basque territory

Bequeather resident abroad Habitual residence of the taxpayer in the Basque Country

Donation: movable assets or rights

Donee's place of habitual residence in the BC on the date of the accrual of the tax

Donation: real property and rights thereon

Location of the property in the Basque Country

Habitual residence of the beneficiary in the BC if the property is located abroad  

Life insurance policies

Bequeather resident in the BC

Decedent's place of habitual residence in the BC

When the contract was made with insurance entities residing in the BC or when the contract was concluded in the BC with foreign entities operating there

Taxpayer resident in the BC Habitual residence of the taxpayer in the Basque Country

Applicable legislation

Foral
(Except if the bequeather or beneficiary had remained in the rest of the Spanish State for a greater number of days in the immediately previous 5 years, counted from the accrual date of the tax)