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

Value Added Tax

Download pdf

BUSSINES TURNOVER AND PLACE OF TRANSACTIONS

COMPETENT ADMINISTRATION

INSPECTION

LEVYING

Taxable persons whose total turnover in the preceding year did not exceed 10 million euros

Fiscal domicile

Fiscal domicile

Taxable persons whose total turnover in the preceding year exceeded 10 million euros

Transactions only in one territory: common or foral

Place of transactions

Business turnover

Transactions both in common territory and in the BC

Fiscal domicile in the BC

 < 75% Transactions in common territory

Basque Country

 > 75% Transactions in common territory

Common territory

Fiscal domicile in common territory

< 75% Transactions in the Basque Country

Common territory

< 75% Transactions in the Basque Country
or
=100% in the Basque Country for entities integrated in tax groups
Basque Country

SPECIAL RULES FOR CERTAIN INTRA-COMMUNITY ACQUISITIONS

 

 

Intra-community acquisitions of new means of transport

Purchased by private individuals or by persons or entities whose transactions are wholly exempt or not subject to Value Added Tax

 

Place of definitive registration

Intra-community acquisitions of taxable goods either by choice or due to having exceeded the set quantitative limits

Purchased by taxable persons who only perform transactions which do not carry the right to total or partial deduction for input tax

 

Fiscal domicile of the taxpayer

Intra-community acquisitions of goods under special regimes

Simplified regime

Special regime for agriculture, livestock and fishing operations

Equivalency surcharge regime

SPECIAL RULES FOR ENTITY GROUPING

Exclusion from the group: dependent companies, whose inspection is performed by an Administration foral or common, different from the dominant entity

ADJUSTMENT OF INPUT TAXES PRIOR TO THE START OF TRADING

The adjustment will be performed in accordance with the taxation percentages to each of the authorities for the first full calendar year subsequent to the start of the regular deliveries of goods or tendering of services corresponding to the operations, when the tax payers had been subject to the levying power of a different tax authority or the proportion paid to the different authorities has varied substantially.

REGULATION CAPACITY

Filing and payment forms and payment deadlines