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SUPPLIES OF GOODS |
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| Supplies of movable tangible goods |
General Criterion |
Delivery to the purchaser without transport | Delivery to the purchaser performed from the Basque territory |
| Delivery to the purchaser with transport | Dispatch or shipment or goods from the Basque Country | ||
|
Exceptions |
Goods processed by the supplier | Final processing of the goods performed in the Basque Country | |
| Supplies involving the installation of industrial facilities | Preparation and manufacturing work done in the BC and the cost of the installation or assembly does not exceed 15 per cent of the total remuneration | ||
| Community distance-selling system | Delivery finalises in the Basque Country (VAT) | ||
| Supplies made by electric power producers | Power generation plants located in BC | ||
| Handing-over of real property | Properties located in Basque territory | ||
| Supplies made by agricultural, forestry, livestock and fishing operators | Fiscal domicile of the entity performing the transaction in the BC | ||
|
SUPPLIES OF SERVICES |
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|
General Criterion |
Supplies of services effected from the Basque Country | ||
|
Exceptions |
Services directly related to real property | Assets lie in the Basque territory | |
| Insurance and capitalisation transactions | According to rules set up for the Tax on Insurance Premiums | ||
| Transport services ( including removals, towing and crane operations) | Fiscal domicile of the entity performing the transport in the BC | ||
| Lease or rental of means of transport | Fiscal domicile of the lessor in the BC/td> | ||
| TRANSACTIONS CONSIDERED AS PERFORMED ABROAD | In proportion to the rest of operations (Corporate Income Tax) | ||
| ENTITIES PERFORMING NOR SUPPLIES OF GOODS NOR SUPPLIES OF SERVICES | Fiscal domicile of the entity performing the transaction in the BC | ||
