INCOME |
ALLOCATING FACTORS |
||
OBTAINED BY MEANS OF A PERMANENT ESTABLISHMENT | Legislation and levying according to the Corporate Income Tax | ||
OBTAINED WITHOUT A PERMANENT ESTABLISHMENT | Subject to the same legislation in terms of substance and form as in the Common Territory | ||
From economic transactions or operations | Production in the Basque Country | ||
From provision of services, technical assistance, management support services and professional services | Performance or usage in the Basque Country | ||
Of the dependent work | Personal interests | Conducted in the Basque Country | |
Pensions and similar benefits | From employment in Basque territory | ||
Directors’ Fees | Exclusive taxation or on volume of operations | ||
From artists or athletes | Personal performance in the Basque Country | ||
From real property | Location of the property in the Basque Country | ||
Capital gains | From real property or rights on it | Location of the property in the Basque Country | |
From other movable goods | Meeting or execution in the Basque Country | ||
Capital earnings of public entities or persons | Dividends | From Basque public entities | |
Interests, royalties and other earnings on investments | Paid by individuals with habitual residence in the Basque Country or Basque public entities | ||
Capital gains arising from securities | Issued by Basque public entities | ||
Capital earnings of private entities or permanent establishments | Dividends |
Entities operating only in the BC Entities operating both in the BC and in the common territory |
Exclusive taxation in the BC Province holding the inspection jurisdiction of the non-resident representative |
Interests, royalties and other earnings on investments | |||
Capital gains arising from securities | |||
Earnings obtained both in the BC and in the common territory | PIf payer is a legal person or a permanent establishment | ||
If payer is an individual | Habitual residence of the payer in the Basque Country | ||
Special Tax on Real Property of non-resident entities | Location of the property | ||
Special tax on the prizes of certain lotteries and bets | Authority of the province where the point of sale is located where lottery ticket (“´decimo” or “cupón”) was bought or bet placed. |