In 2011 Bizkaia Economic Administrative Court delivered various Resolutions that analyse the competence allocation criteria applicable in the field of personal income tax and withholding tax on salaries, the regulations applicable for the calculation of bussiness income under the objective evaluation system, in the case of general partnership with joint owners resident both in the Common Territory and in the Foral Territory, and the importance for purposes of notification of submitting personal tax returns to the tax authorities of the new domicile, in case of change of fiscal domicile.
It also confirmed in various Resolutions the criterion adopted by the Board of Arbitration of the Economic Agreement and confirmed by the Supreme Court on the inadmissibility of transferring balances of VAT refundable in the case of change of fiscal domicile.
