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
|
Interests, royalties and other earnings on investments |
|||
Capital gains arising from securities |
|||
Earnings obtained both in the BC and in the common territory |
If 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. |