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INCOME |
ALLOCATING FACTORS |
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LEGISLATION |
LEVYING |
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| EARNED INCOME | |||
| Wages and salaries |
Foral legislation |
Work or services performed in the Basque Country (the attachment centre will be used, in the case that the work is carried out in Basque territory and the rest of Spain or where the place of supply cannot be established; also in the case of working from home or work or services rendered abroad, or on ships, vessels, naval craft or platforms moored at sea.) |
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| Pensions and passive income |
Foral legislation |
Habitual residence of the beneficiary is in the Basque Country | |
| Remunerations received by company chairpersons and members of boards of directors |
Legislation of the payer entity |
Fiscal domicile of the payer entity in the Basque Country (or else, Business turnover) |
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| ECONOMIC OR PROFESSIONAL ACTIVITIES | |||
| Professional activities or agricultural, livestock and forestry activities |
Common legislation |
Habitual residence or fiscal domicile of the withholder in the BC | |
| Economic activities (estimated tax) |
Foral legislation |
Habitual residence of the taxpayer in the Basque Country | |
| REAL PROPERTY INCOME | |||
| Leasing and subleasing of property |
Foral legislation |
Habitual residence or fiscal domicile of the lessee in the Basque Country | |
| CAPITAL GAINS | |||
| Transfer or redemption of shares and holdings in Collective Investment Institutions, along with subscription rights |
Foral legislation |
Habitual residence or fiscal domicile of the shareholder or stakeholder in the Basque Country | |
| Withholdings associated to the corresponding special tax rates for prize money won in certain lotteries and bets |
Common legislation |
-Habitual residence or fiscal domicile of the recipient in the Basque Country
-Non-resident tax payers without permanent establishment, according to the location of the point of sale |
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| Prizes | Habitual residence or fiscal domicile of the withholder in the Basque Country | ||
| CAPITAL INCOME | |||
| Equity holdings, interest from bonds and securities |
Common legislation |
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 | When issued by Basque public administrations | ||
| Interest and other revenues from deposit transactions at Banks and similar entities | Habitual residence of the recipient in the Basque Country | ||
| Capitalisation and life or disability insurance transactions | Habitual residence or fiscal domicile of the beneficiary in the BC | ||
| Income from industrial property, or technical assistance and from intellectual property when the taxable person is not the author | Fiscal domicile of the withholder in the Basque Country | ||
| Rental of goods, rights, businesses or mines and similar | When goods and rights are located in the Basque Country | ||
| Loans | Real estate mortgages | Real estate property in the Basque Country | |
| Chattel mortgages | Place of registration in the Basque Country | ||
| Simple loans and deferral of purchase-sale price | Habitual residence or fiscal domicile of the withholder in the BC | ||
| PAYMENTS ON ACCOUNT | |||
| Corporate Income Tax | Legislation of the payer entity (foral or common) |
Fiscal domicile of the payer entity in the Basque Country (or else, Business turnover) |
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| Non-Resident Income Tax (with permanent establishment) | Legislation of the payer entity (foral or common) |
Fiscal domicile of the payer entity in the Basque Country (or else, Business turnover) |
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| Non-Resident Income Tax (without permanent establishment) | Legislation of the territory where income is understood | When the income in question (turnover in this case) are deemed to have been obtained in the BC | |
| Tax on Deposits in Credit Institutions | Common legislation | Province where the headquarters, branch or office is located where the funds are held | |
| Taxes on the Electricity Sector | Common legislation | Province where the production or storage facilities are located | |
| Tax on the Value of Extraction of Gas, Oil and Condensates | Common legislation | Province of the place where the area is located included within the perimeter of reference of the operating concession of the field | |
