TAX FIGURE

ALLOCATING FACTORS

LEGISLATION

LEVYING

GAMING DUTIES

Duties on Games of Chance and Gambling

Authorisation for the organization of the game in the Basque Country
(Limits: taxable events and taxable persons )

Taxable event is performed in the Basque Country

Duties on Raffles, Betting and Random Combinations

Authorisation must be obtained in the Basque Country

FEES

Collected for the special use or exploitation of the public domain

Special use or exploitation of the public domain of the Foral Deputations of the Basque Country

Collected for services rendered under Public Law

Services rendered by the Foral Deputations of the Basque Country

Collected for activities performed under Public Law

Activities performed by the Foral Deputations of the Basque Country

LOCAL TAXES

Tax on Immovable Property

Rural and urban assets located in the Basque Country

Tax on Business and Professional Activities

Minimum municipal rates

Payable in favour of the local entities of the Basque Country

Provincial rates

Activities performed in the Basque country

State rates

Habitual residence or fiscal domicile of the taxpayer in the Basque Country

Motor Vehicle Tax

Domicile appearing on the driver's licence in the Basque Country