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Individuals Direct Taxation

TAX FIGURES

TAXATION OPTIONS

ALLOCATING CRITERIA

PERSONAL INCOME TAX

Individual taxation

Habitual residence of the tax payer in the Basque Country

Family taxable unit: family unit with taxable persons with residence in different territories (Basque Country and Common Territory) Habitual residence in the BC of the family member having the largest taxable base

 

FISCAL RESIDENCE OF THE TAXPAYER IN SPAIN

FISCAL RESIDENCE OF THE TAXPAYER ABROAD

WEALTH TAX

Habitual residence of the taxpayer in the Basque Country

When the greatest value of the assets and rights lies in the Basque territory

INHERITANCE AND GIFT TAX

Inheritance Bequeather resident in Spain Decedent’s place of habitual residence in the BC When the greatest value of the assets and rights lies in the Basque territory
Bequeather resident abroad Habitual residence of the taxpayer in the Basque Country
Donation: movable assets or rights Donee’s place of habitual residence in the BC on the date of the accrual of the tax When the greatest value of the assets and rights lies in the Basque territory
Donation: real property and rights thereon Location of the property in the Basque Country
Habitual residence of the beneficiary in the BC if the property is located abroad
Life insurance policies Bequeather resident in the BC Decedent’s place of habitual residence in the BC When the contract was made with insurance entities residing in the BC or when the contract was concluded in the BC with foreign entities operating there
Bequeather resident abroad Habitual residence of the taxpayer in the Basque Country

Applicable legislation

Foral
(Except if the bequeather or beneficiary had remained in the rest of the Spanish State for a greater number of days in the immediately previous 5 years, counted from the accrual date of the tax)