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INCOME
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ALLOCATING FACTORS
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LEGISLATION
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LEVYING
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EARNED INCOME
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Wages and salaries
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Foral legislation
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Work or services performed in the Basque Country
(presumption: affiliation center of work)
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Pensions and passive income
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Foral legislation
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Habitual residence of the beneficiary is in the Basque Country
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Remunerations received by company chairpersons and members of boards of directors
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Legislation of the payer entity
(foral or common)
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Fiscal domicile of the payer entity in the Basque Country
(or else, Business turnover)
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ECONOMIC OR PROFESSIONAL ACTIVITIES
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Professional activities or agricultural, livestock and forestry activities
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Common legislation
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Habitual residence or fiscal domicile of the withholder in the BC
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Economic activities (estimated tax)
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Foral legislation
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Habitual residence of the taxpayer in the Basque Country
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REAL PROPERTY INCOME
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Leasing and subleasing of property
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Foral legislation
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Habitual residence or fiscal domicile of the lessee in the Basque Country
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CAPITAL GAINS
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Transfer or payment of shares and holdings in Collective Investment Institutions
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Foral legislation
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Habitual residence or fiscal domicile of the shareholder or stakeholder in the Basque Country
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Prizes
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Common legislation
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Habitual residence or fiscal domicile of the withholder in the BC
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CAPITAL INCOME
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Equity holdings, interest from bonds and securities
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Common legislation
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Fiscal domicile of the payer entity in the Basque Country
(or else, Business turnover)
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Interest on bonds and debentures issued by public Administrations
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Common legislation
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When issued by Basque public administrations
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Interest and other revenues from deposit transactions at Banks and similar entities
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Common legislation
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Habitual residence of the recipient in the Basque Country
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Capitalisation and life or disability insurance transactions
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Common legislation
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Habitual residence or fiscal domicile of the beneficiary in the BC
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Income from industrial property, or technical assistance and from intellectual property when the taxable person is not the author
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Common legislation
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Fiscal domicile of the withholder in the Basque Country
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Rental of goods, rights, businesses or mines and similar
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Common legislation
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When goods and rights are located in the Basque Country
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Loans
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Real estate mortgages
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Common legislation
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Real estate property in the Basque Country
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Chattel mortgages
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Place of registration in the Basque Country
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Simple loans and deferral of purchase-sale price
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Habitual residence or fiscal domicile of the withholder in the BC
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