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Study of the agreement

Transfer Tax And Stamp Duty

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TAXABLE EVENT

APPLICABLE LEGISLATION

LEVYING

ONEROUS TRANSACTIONS OF ASSETS

 

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

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

Transfers of shares

Formalisation of the transaction in the Basque Country

Chattel mortgages or pledges without transfer of possession, or concerned with ships, vessels or aircraft

Registration in the Basque Country

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

With mortgage of real property

Real property located in the Basque Country or mortgages or pledges registered in the Basque Country

Administrative concessions

Of assets

Location of the assets in the Basque Country

Of execution of works and services provision

Execution or provision in the Basque Country

 

SOCIETY TRANSACTIONS AND OPERATIONS

 

Common legislation

Any of the following circumstances:

  • The entity has its fiscal domicile in the Basque Country
  • Registered Office of the entity in the Basque Country and the effective seat of managements is outside the EU
  • The entity performs business transactions in the Basque Country and the effective seat of managements is outside the EU

STAMP DUTY

 

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

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