TAX FIGURE

REGULATION CAPACITY

ALLOCATING FACTORS

EXCISE DUTIES OF MANUFACTURING

Excise Duties on Alcohol, Alcoholic Beverages and intermediate products

Filing and payment forms and payment deadlines

Income

Accrual of the tax in the BC (disposal for consumption)

Excise Duty on Beer

Excise Duty on Mineral Oils

Returns

Duties paid in the BC (entitlement to the refund is generated in BC)

Excise Duty on Manufactured Tobacco

Excise Duty on Electricity

EXCISE DUTY ON CERTAIN MEANS OF TRANSPORT

Increase of 15% in the tax rates

Vehicles definitively registered in PV

EXCISE DUTY ON COAL

Filing and payment forms and payment deadlines

Accrual of the tax in the BC (disposal for consumption or auto-consumption in the BC)

• Consumption
  •  First sale or delivery of coal following production, extraction, importation or intra-community acquisition
  •  Subsequent sales for resale by business owners when the acquisition is exempt
• Auto-consumption: use or consumption of coal by producers or extractors, importers, intra-community purchasers or business owners

TAX ON RETAIL SALES OF CERTAIN MINERAL OILS

• Filing and payment forms and payment deadlines
• Amendment of tax rates (within the limits in force for the Autonomous Communities)

Sales or supplies

• executed in public retail establishments located in Basque territory
• supplies executed from common territory to end consumers in ten BC

Imports or intra-community acquisitions

• intended for direct consumption by the importer or purchaser at a service station located in the BC