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Study of the agreement

Legislative capacity in agreed taxes

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AGREED TAXES SUBJECT TO AUTONOMOUS LEGISLATION

AGREED TAXES SUBJECT TO COMMON LEGISLATION

TAX FIGURE

LIMITS

TAX FIGURE

LEGISLATIVE CAPACITY

Personal Income Tax

Rates applicable to:

  • Withholding Tax on movable capital
  • Withholding Tax on economic activities
  • Withholding tax on prizes

Tax on Income of non-residents

Taxation on permanent establishments with fiscal domicile in the BC

Corporate Income Tax

  • Rates applicable to Withholding Tax on movable capital
  • Defining corporate groups, dominant companies, dependent companies, representative entity, degrees of control and internal transactions of the group

Tax on Deposits in Credit Institutions

Establishment of the tax rate within the limits in force at any given time in the Common Territory

Filings and payment forms and payments deadlines

Wealth Tax

 

Tax on the Value of Electricity Generation

Filings and payment forms and payments deadlines

Inheritance and Gift Tax

 

Tax on Spent Nuclear Fuel Generation and Radioactive Waste from Nuclear Electric Power Generation

Filings and payment forms and payments deadlines

Transfer Tax and Stamp Duty

Company operations, bills of exchange and documents used in their stead or serving the purposes of a draft

Tax on the Storage of Spent Nuclear Fuel and Radioactive Waste at Centralised Installations

Filings and payment forms and payments deadlines

Gaming Duties

Taxable event and taxable person

Tax on the value of Gas, Oil and Condensate Extraction

Filings and payment forms and payments deadlines

Local Taxes

 

Tax on Added Value

Filings and payment forms and payments deadlines

Tax on Immovable Property

 

Tax on Insurance Premiums

Filings and payment forms and payments deadlines

Tax on Business and Professional Activities

 

Excise Duties

Filings and payment forms and payments deadlines

Motor Vehicle Tax

 

  • Excise Duties of Manufacturing
 

Other municipal taxes

  • Attention to the general structure established for the common regime
  • Non establishment of indirect taxes other than those of the common regime, the revenues from which might be transferred outside the territory of the Basque Country
  • Excise Duty on Certain Means of Transport

Increase the tax rate by up to 15 per cent

   
  • Excise Duty on Coal
 
   
  • Excise Duty on Electricity
 
   

Tax on Fluorinated Greenhouse Gases

Filings and payment forms and payments deadlines

   

Tax on Gaming Activities

Increasing tax rates to 20% to tax payers with their usual place of residence in the Basque Country

Filings and payment forms and payments deadlines