TAXABLE EVENT |
APPLICABLE LEGISLATION |
LEVYING |
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ONEROUS TRANSACTIONS OF ASSETS |
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Transfer of real property |
Transfers for valuable consideration and leases |
Foral legislation |
Location of the property in the Basque Country |
Establishment and assignment for valuable consideration of real property rights, including guarantees |
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Transfer of movable goods, livestock and loans |
Transfers for valuable consideration and establishment and assignment for valuable consideration of rights |
Habitual residence or fiscal domicile of the purchaser in the Basque Country |
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Transfers of shares |
Formalisation of the transaction in the Basque Country |
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Chattel mortgages or pledges without transfer of possession, or concerned with ships, vessels or aircraft |
Registration in the Basque Country |
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Constitution of simple loans, guarantee deposits, non-property leases and pensions |
Without mortgage of real property |
Habitual residence or fiscal domicile of borrower, lessee, receiver of guarantee or pensioner in the Basque Country |
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With mortgage of real property |
Real property located in the Basque Country or mortgages or pledges registered in the Basque Country |
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Administrative concessions |
Of assets |
Location of the assets in the Basque Country |
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Of execution of works and services provision |
Execution or provision in the Basque Country |
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SOCIETY TRANSACTIONS AND OPERATIONS
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Common legislation |
Any of the following circumstances:
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STAMP DUTY |
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Notarised statements, deeds and certificates |
Fixed scale |
Foral legislation |
Authorization or place of issue in the Basque Country |
Sliding scale |
Registry where the assets or transactions are to be inscribed or registered in the Basque Country |
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Administrative documents |
Caveats |
Foral legislation |
Made in the public Registries of the Basque Country |
Comercial documents |
Bills of exchange and documents used in their stead or for draft purposes (promissory notes, bonds, debentures and similar securities) |
Common legislation |
Place of issue in the Basque Country |
If place of issue is abroad, when their first holder has habitual residence or fiscal domicile in the Basque Country |