Toda la información
del Concierto a tu servicio

Transfer Tax and Stamp Duty

TAXABLE EVENT

APPLICABLE LEGISLATION

LEVYING

ONEROUS TRANSACTIONS OF ASSETS
Transfer of real property Transfers for valuable consideration and leases Foral legislation Location of the property in the Basque Country
Establishment and assignment for valuable consideration of real property rights, including guarantees
Transfer of movable goods, livestock and loans Transfers for valuable consideration and establishment and assignment for valuable consideration of rights Habitual residence or fiscal domicile of the purchaser in the Basque Country
Transfers of shares Formalisation of the transaction in the Basque Country
Chattel mortgages or pledges without transfer of possession, or concerned with ships, vessels or aircraft Registration in the Basque Country
Constitution of simple loans, guarantee deposits, non-property leases and pensions Without mortgage of real property Habitual residence or fiscal domicile of borrower, lessee, receiver of guarantee or pensioner in the Basque Country
With mortgage of real property Real property located in the Basque Country or mortgages or pledges registered in the Basque Country
Administrative concessions Of assets Location of the assets in the Basque Country
Of execution of works and services provision Execution or provision in the Basque Country
 

SOCIETY TRANSACTIONS AND OPERATIONS

 

Common legislation Any of the following circumstances:

  • The entity has its fiscal domicile in the Basque Country
  • Registered Office of the entity in the Basque Country and the effective seat of managements is outside the EU
  • The entity performs business transactions in the Basque Country and the effective seat of managements is outside the EU
STAMP DUTY
Notarised statements, deeds and certificates Fixed scale Foral legislation Authorization or place of issue in the Basque Country
Sliding scale Registry where the assets or transactions are to be inscribed or registered in the Basque Country
Administrative documents Caveats Foral legislation Made in the public Registries of the Basque Country
Comercial documents Bills of exchange and documents used in their stead or for draft purposes (promissory notes, bonds, debentures and similar securities) Common legislation Place of issue in the Basque Country
If place of issue is abroad, when their first holder has habitual residence or fiscal domicile in the Basque Country