TAX FIGURES |
TAXATION OPTIONS |
ALLOCATING CRITERIA |
|||
PERSONAL INCOME TAX |
Individual taxation |
Habitual residence of the tax payer in the Basque Country |
|||
Family taxable unit: family unit with taxable persons with residence in different territories (Basque Country and Common Territory) | Habitual residence in the BC of the family member having the largest taxable base | ||||
|
FISCAL RESIDENCE OF THE TAXPAYER IN SPAIN |
FISCAL RESIDENCE OF THE TAXPAYER ABROAD |
|||
WEALTH TAX |
Habitual residence of the taxpayer in the Basque Country |
When the greatest value of the assets and rights lies in the Basque territory | |||
INHERITANCE AND GIFT TAX |
|||||
Inheritance | Bequeather resident in Spain | Decedent’s place of habitual residence in the BC | When the greatest value of the assets and rights lies in the Basque territory | ||
Bequeather resident abroad | Habitual residence of the taxpayer in the Basque Country | ||||
Donation: movable assets or rights | Donee’s place of habitual residence in the BC on the date of the accrual of the tax | When the greatest value of the assets and rights lies in the Basque territory | |||
Donation: real property and rights thereon | Location of the property in the Basque Country | ||||
Habitual residence of the beneficiary in the BC if the property is located abroad | |||||
Life insurance policies | Bequeather resident in the BC | Decedent’s place of habitual residence in the BC | When the contract was made with insurance entities residing in the BC or when the contract was concluded in the BC with foreign entities operating there | ||
Bequeather resident abroad | Habitual residence of the taxpayer in the Basque Country | ||||
Applicable legislation |
Foral |