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Determination of the place of transactions

SUPPLIES OF GOODS

Supplies of movable tangible goods

General Criterion

Delivery to the purchaser without transport Delivery to the purchaser performed from the Basque territory
Delivery to the purchaser with transport Dispatch or shipment or goods from the Basque Country

Exceptions

Goods processed by the supplier Final processing of the goods performed in the Basque Country
Supplies involving the installation of industrial facilities Preparation and manufacturing work done in the BC and the cost of the installation or assembly does not exceed 15 per cent of the total remuneration
Community distance-selling system Delivery finalises in the Basque Country (VAT)
Supplies made by electric power producers Power generation plants located in BC
Handing-over of real property Properties located in Basque territory
Supplies made by agricultural, forestry, livestock and fishing operators Fiscal domicile of the entity performing the transaction in the BC

SUPPLIES OF SERVICES

General Criterion

Supplies of services effected from the Basque Country

Exceptions

Services directly related to real property Assets lie in the Basque territory
Insurance and capitalisation transactions According to rules set up for the Tax on Insurance Premiums
Transport services ( including removals, towing and crane operations) Fiscal domicile of the entity performing the transport in the BC
Lease or rental of means of transport Fiscal domicile of the lessor in the BC/td>
TRANSACTIONS CONSIDERED AS PERFORMED ABROAD In proportion to the rest of operations (Corporate Income Tax)
ENTITIES PERFORMING NOR SUPPLIES OF GOODS NOR SUPPLIES OF SERVICES Fiscal domicile of the entity performing the transaction in the BC