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Study of the agreement

Withholding taxes and estimated taxes (Personal Income Tax, Corporate Tax and Tax on Non-residents Income with permanent establishment)

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INCOME

ALLOCATING FACTORS

LEGISLATION

LEVYING

EARNED INCOME

 

 

Wages and salaries

Foral legislation

Work or services performed in the Basque Country
(the attachment centre will be used, in the case that the work is carried out in Basque territory and the rest of Spain or where the place of supply cannot be established; also in the case of working from home or work or services rendered abroad, or on ships, vessels, naval craft or platforms moored at sea.)

Pensions and passive income

Foral legislation

Habitual residence of the beneficiary is in the Basque Country

Remunerations received by company chairpersons and members of boards of directors

Legislation of the payer entity
(foral or common)

Fiscal domicile of the payer entity in the Basque Country
(or else, Business turnover)

ECONOMIC OR PROFESSIONAL ACTIVITIES

 

 

Professional activities or agricultural, livestock and forestry activities

Common legislation

Habitual residence or fiscal domicile of the withholder in the BC

Economic activities (estimated tax)

Foral legislation

Habitual residence of the taxpayer in the Basque Country

REAL PROPERTY INCOME

 

 

Leasing and subleasing of property

Foral legislation

Habitual residence or fiscal domicile of the lessee in the Basque Country

CAPITAL GAINS

 

 

Transfer or redemption of shares and holdings in Collective Investment Institutions, along with subscription rights

Foral legislation

Habitual residence or fiscal domicile of the shareholder or stakeholder in the Basque Country

Withholdings associated to the corresponding special tax rates for prize money won in certain lotteries and bets

Common legislation

-Habitual residence or fiscal domicile of the recipient in the Basque Country

-Non-resident tax payers without permanent establishment, according to the location of the point of sale

Prizes

Habitual residence or fiscal domicile of the withholder in the Basque Country

CAPITAL INCOME

 

 

Equity holdings, interest from bonds and securities

Common legislation

Fiscal domicile of the payer entity in the Basque Country
(or else, Business turnover)

Interest on bonds and debentures issued by public Administrations

When issued by Basque public administrations

Interest and other revenues from deposit transactions at Banks and similar entities

Habitual residence of the recipient in the Basque Country

Capitalisation and life or disability insurance transactions

Habitual residence or fiscal domicile of the beneficiary in the BC

Income from industrial property, or technical assistance and from intellectual property when the taxable person is not the author

Fiscal domicile of the withholder in the Basque Country

Rental of goods, rights, businesses or mines and similar

When goods and rights are located in the Basque Country

Loans

Real estate mortgages

Real estate property in the Basque Country

Chattel mortgages

Place of registration in the Basque Country

Simple loans and deferral of purchase-sale price

Habitual residence or fiscal domicile of the withholder in the BC

PAYMENTS ON ACCOUNT

   
Corporate Income Tax Legislation of the payer entity
(foral or common)
Fiscal domicile of the payer entity in the Basque Country
(or else, Business turnover)
Non-Resident Income Tax (with permanent establishment) Legislation of the payer entity
(foral or common)
Fiscal domicile of the payer entity in the Basque Country
(or else, Business turnover)
Non-Resident Income Tax (without permanent establishment) Legislation of the territory where income is understood When the income in question (turnover in this case) are deemed to have been obtained in the BC
Tax on Deposits in Credit Institutions Common legislation Province where the headquarters, branch or office is located where the funds are held
Taxes on the Electricity Sector Common legislation Province where the production or storage facilities are located
Tax on the Value of Extraction of Gas, Oil and Condensates Common legislation Province of the place where the area is located included within the perimeter of reference of the operating concession of the field