TAXABLE EVENT |
APPLICABLE LEGISLATION |
LEVYING |
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ONEROUS TRANSACTIONS OF ASSETS | |||
Transfer of real property | Transfers for valuable consideration and leases | Foral legislation | Location of the property in the Basque Country |
Establishment and assignment for valuable consideration of real property rights, including guarantees | |||
Transfer of movable goods, livestock and loans | Transfers for valuable consideration and establishment and assignment for valuable consideration of rights | Habitual residence or fiscal domicile of the purchaser in the Basque Country | |
Transfers of shares | Formalisation of the transaction in the Basque Country | ||
Chattel mortgages or pledges without transfer of possession, or concerned with ships, vessels or aircraft | Registration in the Basque Country | ||
Constitution of simple loans, guarantee deposits, non-property leases and pensions | Without mortgage of real property | Habitual residence or fiscal domicile of borrower, lessee, receiver of guarantee or pensioner in the Basque Country | |
With mortgage of real property | Real property located in the Basque Country or mortgages or pledges registered in the Basque Country | ||
Administrative concessions | Of assets | Location of the assets in the Basque Country | |
Of execution of works and services provision | Execution or provision in the Basque Country | ||
SOCIETY TRANSACTIONS AND OPERATIONS
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Common legislation | Any of the following circumstances:
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STAMP DUTY | |||
Notarised statements, deeds and certificates | Fixed scale | Foral legislation | Authorization or place of issue in the Basque Country |
Sliding scale | Registry where the assets or transactions are to be inscribed or registered in the Basque Country | ||
Administrative documents | Caveats | Foral legislation | Made in the public Registries of the Basque Country |
Comercial documents | Bills of exchange and documents used in their stead or for draft purposes (promissory notes, bonds, debentures and similar securities) | Common legislation | Place of issue in the Basque Country |
If place of issue is abroad, when their first holder has habitual residence or fiscal domicile in the Basque Country |