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Corporate Income Tax

BUSSINES TURNOVER AND PLACE OF TRANSACTIONS

COMPETENT ADMINISTRATION

LEGISLATION AND INSPECTION

LEVYING

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