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Gaming Duties, Fees and Local Taxes

TAX FIGURE

LEGISLATIVE CAPACITY

LEVYING

TAX ON GAMING ACTIVITIES Increase the tax rates to 20% (inspection according to Corporation Tax rules) Proportion in each gaming mode of the amounts played by residents in the BC (which shall also be applied to the non-residents and when the identification of the person placing the bet is not required)
GAMING DUTIES

ALLOCATING FACTOR

LEGISLATION

LEVYING

Duties on Games of Chance and Gambling

Authorisation for the organization of the game in the Basque Country
(Limits: taxable events and taxable persons )

Taxable event is performed in the Basque Country
Duties on Raffles, Betting and Random Combinations Authorisation must be obtained in the Basque Country
FEES
Collected for the special use or exploitation of the public domain Special use or exploitation of the public domain of the Foral Deputations of the Basque Country
Collected for services rendered under Public Law Services rendered by the Foral Deputations of the Basque Country
Collected for activities performed under Public Law Activities performed by the Foral Deputations of the Basque Country
LOCAL TAXES
Tax on Immovable Property

Rural and urban assets located in the Basque Country

Tax on Business and Professional Activities Minimum municipal rates Payable in favour of the local entities of the Basque Country
Provincial rates Activities performed in the Basque country
State rates Habitual residence or fiscal domicile of the taxpayer in the Basque Country
Motor Vehicle Tax Domicile appearing on the driver’s licence in the Basque Country