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Study of the agreement

Determination of the place of transactions

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SUPPLIES OF GOODS

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

 

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

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