INCOME |
ALLOCATING FACTORS |
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LEGISLATION |
LEVYING |
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EARNED INCOME |
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Wages and salaries |
Foral legislation |
Work or services performed in the Basque Country |
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Pensions and passive income |
Foral legislation |
Habitual residence of the beneficiary is in the Basque Country |
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Remunerations received by company chairpersons and members of boards of directors |
Legislation of the payer entity |
Fiscal domicile of the payer entity in the Basque Country |
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ECONOMIC OR PROFESSIONAL ACTIVITIES |
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Professional activities or agricultural, livestock and forestry activities |
Common legislation |
Habitual residence or fiscal domicile of the withholder in the BC |
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Economic activities (estimated tax) |
Foral legislation |
Habitual residence of the taxpayer in the Basque Country |
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REAL PROPERTY INCOME |
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Leasing and subleasing of property |
Foral legislation |
Habitual residence or fiscal domicile of the lessee in the Basque Country |
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CAPITAL GAINS |
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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 |
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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 |
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Prizes |
Habitual residence or fiscal domicile of the withholder in the Basque Country |
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CAPITAL INCOME |
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Equity holdings, interest from bonds and securities |
Common legislation |
Fiscal domicile of the payer entity in the Basque Country |
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Interest on bonds and debentures issued by public Administrations |
When issued by Basque public administrations |
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Interest and other revenues from deposit transactions at Banks and similar entities |
Habitual residence of the recipient in the Basque Country |
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Capitalisation and life or disability insurance transactions |
Habitual residence or fiscal domicile of the beneficiary in the BC |
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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 |
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Rental of goods, rights, businesses or mines and similar |
When goods and rights are located in the Basque Country |
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Loans |
Real estate mortgages |
Real estate property in the Basque Country |
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Chattel mortgages |
Place of registration in the Basque Country |
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Simple loans and deferral of purchase-sale price |
Habitual residence or fiscal domicile of the withholder in the BC |
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PAYMENTS ON ACCOUNT |
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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) |
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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) |
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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 |