BUSSINES TURNOVER AND PLACE OF TRANSACTIONS |
COMPETENT ADMINISTRATION |
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LEGISLATION AND INSPECTION |
LEVYING |
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Entities whose total turnover in the preceding year did not exceed 10 million euros | Fiscal domicile | Fiscal domicile | |||
Entities whose total turnover in the preceding year exceeded 10 million euros | Transactions only in one territory: common or foral | Place of transactions | Business turnover | ||
Transactions both in common territory and in the BC | Fiscal domicile in the BC | <75% Transactions in common territory | Basque Country | ||
>75% Transactions in common territory | Common territory | ||||
Fiscal domicile in common territory | < 75% Transactions in the Basque Country | Common territory | |||
> 75% Transactions in the Basque Country or =100% in the Basque Country for entities integrated in tax groups | Basque Country | ||||
SPECIAL RULES FOR ECONOMIC INTEREST GROUPINGS, JOINT VENTURES AND CORPORATE TAX GROUPS | All the entities involved subject to foral legislation | Foral legislation | Entities shall attribute to their partners their share of turnover from the operations performed in each territory, which they shall take into account in determining the proportion of operations | ||
All the entities involved subject to common legislation | Common legislation | ||||
Entities involved subject both to common and foral legislation | Common legislation | ||||
Corporate tax groups | All the entities involved subject to foral legislation | Foral legislation | Tax groups pay taxes, in any event, on turnover (determined prior to intragroup adjustments) | ||
All the entities involved subject to common legislation | Common legislation |