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Tax on Income of non-residents

INCOME

ALLOCATING FACTORS

OBTAINED BY MEANS OF A PERMANENT ESTABLISHMENT Legislation and levying according to the Corporate Income Tax
OBTAINED WITHOUT A PERMANENT ESTABLISHMENT Subject to the same legislation in terms of substance and form as in the Common Territory
From economic transactions or operations Production in the Basque Country
From provision of services, technical assistance, management support services and professional services Performance or usage in the Basque Country
Of the dependent work Personal interests Conducted in the Basque Country
Pensions and similar benefits From employment in Basque territory
Directors’ Fees Exclusive taxation or on volume of operations
From artists or athletes Personal performance in the Basque Country
From real property Location of the property in the Basque Country
Capital gains From real property or rights on it Location of the property in the Basque Country
From other movable goods Meeting or execution in the Basque Country
Capital earnings of public entities or persons Dividends From Basque public entities
Interests, royalties and other earnings on investments Paid by individuals with habitual residence in the Basque Country or Basque public entities
Capital gains arising from securities Issued by Basque public entities
Capital earnings of private entities or permanent establishments Dividends  

 

Entities operating only in the BC

Entities operating both in the BC and in the common territory

 

 

Exclusive taxation in the BC

Province holding the inspection jurisdiction of the non-resident representative

Interests, royalties and other earnings on investments
Capital gains arising from securities
Earnings obtained both in the BC and in the common territory PIf payer is a legal person or a permanent establishment
If payer is an individual Habitual residence of the payer in the Basque Country
Special Tax on Real Property of non-resident entities Location of the property
Special tax on the prizes of certain lotteries and bets Authority of the province where the point of sale is located where lottery ticket (“´decimo” or “cupón”) was bought or bet placed.