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BUSSINES TURNOVER AND PLACE OF TRANSACTIONS
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COMPETENT ADMINISTRATION
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INSPECTION
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LEVYING
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Taxable persons whose total turnover in the preceding year did not exceed 7 million euros
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Fiscal domicile
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Fiscal domicile
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Taxable persons whose total turnover in the preceding year exceeded 7 million euros
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Transactions only in one territory: common or foral
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Place of transactions
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Business turnover
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Transactions both in common territory and in the BC
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Fiscal domicile in the BC
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< 75% Transactions in common territory
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Basque Country
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> 75% Transactions in common territory
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Common territory
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Fiscal domicile in common territory
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Common territory
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SPECIAL RULES FOR CERTAIN INTRA-COMMUNITY ACQUISITIONS
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Intra-community acquisitions of new means of transport
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Purchased by private individuals or by persons or entities whose transactions are wholly exempt or not subject to Value Added Tax
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Place of definitive registration
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Intra-community acquisitions of taxable goods either by choice or due to having exceeded the set quantitative limits
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Purchased by taxable persons who only perform transactions which do not carry the right to total or partial deduction for input tax
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Fiscal domicile of the taxpayer
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Intra-community acquisitions of goods under special regimes
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Simplified regime
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Special regime for agriculture, livestock and fishing operations
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Equivalency surcharge regime
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SPECIAL RULES FOR ENTITY GROUPING
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Exclusion from the group: dependent companies, whose inspection is performed by an Administration foral or common, different from the dominant entity
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REGULATION CAPACITY
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Filing and payment forms and payment deadlines
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