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Taxes on the Electricity Sector, on Deposits in Credit Institutions and Tax on the value of Gas, Oil and Condensate Extraction

TAX FIGURE

REGULATION CAPACITY

ALLOCATING CRITERIA

TAX ON DEPOSITS IN CREDIT INSTITUTIONS

Establishment of the tax rate within the limits in force at any given time in the Common Territory

Filing and payment forms and payments deadlines

Location in the BC of the headquarters, branches or offices where the funds are held

In the case of the funds held by means of distance trading systems and those others not eligible to territorialisation, the established proportion is according to their stake in the territorialised deposits.

TAXES ON THE ELECTRIC SECTOR

Tax on the Value of Electricity Generation

Filing and payment forms and payment deadlines Electricity generation plants in the Basque Country

Tax on Spent Nuclear Fuel Generation and Radioactive Waste from Nuclear Electric Power Generation

The spent nuclear fuel generation and resulting radioactive waste plants I the Basque Country

Tax on the Storage of Spent Nuclear Fuel and Radioactive Waste at Centralised Installations

Fuel and waste storage plants in the Basque Country
TAX ON THE VALUE OF GAS, OIL AND CONDENSATE EXTRACTION Filing and payment forms and payments deadlines Location in the BC of the place where the area is located included within the perimeter of reference of the operating concession of the field