BUSSINES TURNOVER AND PLACE OF TRANSACTIONS

COMPETENT ADMINISTRATION

LEGISLATION AND INSPECTION

LEVYING

Entities whose total turnover in the preceding year did not exceed 7 million euros

Fiscal domicile

Fiscal domicile

Entities whose total turnover in the preceding year exceeded 7 million euros

Transactions only in one territory: common or foral

Place of transactions

Business turnover

Transactions both in common territory and in the BC

Fiscal domicile in the BC

 < 75% Transactions in common territory

Basque Country

 > 75% Transactions in common territory

Common territory

Fiscal domicile in common territory

Common territory

SPECIAL RULES  FOR ECONOMIC INTEREST GROUPINGS, JOINT VENTURES AND CORPORATE TAX GROUPS

Economic interest groupings and joint ventures

All the entities involved subject to foral legislation

Foral legislation

Entities shall attribute to their partners their share of turnover from the operations performed in each territory, which they shall take into account in determining the proportion of operations

All the entities involved subject to common legislation

Common legislation

Entities involved subject both to common and foral legislation

Common legislation

Corporate tax groups

All the entities involved subject to foral legislation

Foral legislation

Business turnover (calculated before the elimination of intra-group operations)

All the entities involved subject to common legislation

Common legislation

Entities involved subject both to common and foral legislation

Entities subject to the other legislation are excluded from the corporate tax group