Transfer Tax And Stamp Duty | Economic Agreement

Transfer Tax And Stamp Duty

TAXABLE EVENT		APPLICABLE LEGISLATION	LEVYING
ONEROUS TRANSACTIONS OF ASSETS
Transfer of real property	Transfers for valuable consideration and leases	Foral legislation	Location of the property in the Basque Country
Transfer of real property	Establishment and assignment for valuable consideration of real property rights, including guarantees	Foral legislation	Location of the property in the Basque Country
Transfer of movable goods, livestock and loans	Transfers for valuable consideration and establishment and assignment for valuable consideration of rights	Foral legislation	Habitual residence or fiscal domicile of the purchaser in the Basque Country
	Transfers of shares	Foral legislation	Formalisation of the transaction in the Basque Country
	Chattel mortgages or pledges without transfer of possession, or concerned with ships, vessels or aircraft	Foral legislation	Registration in the Basque Country
Constitution of simple loans, guarantee deposits, non-property leases and pensions	Without mortgage of real property	Foral legislation	Habitual residence or fiscal domicile of borrower, lessee, receiver of guarantee or pensioner in the Basque Country
	With mortgage of real property	Foral legislation	Inmueble ubicado en el PV o se inscriba en el PV la hipoteca mobiliaria o prenda
Administrative concessions	Of assets	Foral legislation	Location of the assets in the Basque Country
	De ejecuciones de obras o explotación de servicios	Foral legislation	Of execution of works and services provision
SOCIETY TRANSACTIONS AND OPERATIONS		Common legislation	Any of the following circumstances: The entity has its fiscal domicile in the Basque Country Registered Office of the entity in the Basque Country and the effective seat of managements is outside the EU The entity performs business transactions in the Basque Country and the effective seat of managements is outside the EU
STAMP DUTY
Notarised statements, deeds and certificates	Fixed scale	Foral legislation	Authorization or place of issue in the Basque Country
Notarised statements, deeds and certificates	Sliding scale	Foral legislation	Registry where the assets or transactions are to be inscribed or registered in the Basque Country
Administrative documents	Caveats	Foral legislation	Made in the public Registries of the Basque Country
Comercial documents	Bills of exchange and documents used in their stead or for draft purposes (promissory notes, bonds, debentures and similar securities)	Common legislation	Place of issue in the Basque Country
Comercial documents		Common legislation	If place of issue is abroad, when their first holder has habitual residence or fiscal domicile in the Basque Country