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AGREED TAXES SUBJECT TO AUTONOMOUS LEGISLATION
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AGREED TAXES SUBJECT TO COMMON LEGISLATION
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TAX FIGURE
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LIMITS
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TAX FIGURE
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LEGISLATIVE CAPACITY
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Personal Income Tax
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Rates applicable to:
- Withholding Tax on movable capital
- Withholding Tax on economic activities
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Tax on Income of non-residents
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Taxation on permanent establishments with fiscal domicile in the BC
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Corporate Income Tax
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- Rates applicable to Withholding Tax on movable capital
- Defining corporate groups, dominant companies, dependent companies, degrees of control and internal transactions of the group
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Value Added Tax
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Filings and payment forms and payments deadlines
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Wealth Tax
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Tax on Insurance Premiums
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Filings and payment forms and payments deadlines
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Inheritance and Gift Tax
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Excise Duties
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Transfer Tax and Stamp Duty
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Company operations, bills of exchange and documents used in their stead or serving the purposes of a draft
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Excise Duties of Manufacturing
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Filings and payment forms and payments deadlines
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Gaming Duties
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Taxable event and taxable person
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Excise Duty on Certain Means of Transport
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Increase the tax rate by up to 15 per cent
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Local Taxes
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Excise Duty on Coal
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Filings and payment forms and payments deadlines
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Tax on Immovable Property
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Tax on Retail Sale of Certain Mineral Oils
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Establishment of the tax rate within the limits in force at any given time in the Common Territory
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Tax on Business and Professional Activities
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Motor Vehicle Tax
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Other municipal taxes
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- Attention to the general structure established for the common regime
- Non establishment of indirect taxes other than those of the common regime, the revenues from which might be transferred outside the territory of the Basque Country
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