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Legislative capacity in agreed taxes

AGREED TAXES SUBJECT TO AUTONOMOUS LEGISLATION AGREED TAXES SUBJECT TO COMMON LEGISLATION

TAX FIGURE

LIMITS

TAX FIGURE

LEGISLATIVE CAPACITY

I. Personal Income Tax Rates applicable to:

  • Withholding Tax on movable capital
  • Withholding Tax on economic activities
  • Withholding tax on prizes
I. Tax on Income of non-residents Taxation on permanent establishments with fiscal domicile in the BC
I. Corporate Income Tax
  • Rates applicable to Withholding Tax on movable capital
  • Defining corporate groups, dominant companies, dependent companies, representative entity, degrees of control and internal transactions of the group
I. Tax on Deposits in Credit Institutions Establishment of the tax rate within the limits in force at any given time in the Common Territory

Filings and payment forms and payments deadlines

I. Wealth Tax I. Tax on the Value of Electricity Generation Filings and payment forms and payments deadlines
I. Inheritance and Gift Tax I. Tax on Spent Nuclear Fuel Generation and Radioactive Waste from Nuclear Electric Power Generation Filings and payment forms and payments deadlines
I. Transfer Tax and Stamp Duty Company operations, bills of exchange and documents used in their stead or serving the purposes of a draft I. Tax on the Storage of Spent Nuclear Fuel and Radioactive Waste at Centralised Installations Filings and payment forms and payments deadlines
Gaming Duties Taxable event and taxable person I. Tax on the value of Gas, Oil and Condensate Extraction Filings and payment forms and payments deadlines
Local Taxes I. Tax on Added Value Filings and payment forms and payments deadlines
  • I. Tax on Immovable Property
I. Tax on Insurance Premiums Filings and payment forms and payments deadlines
  • I. Tax on Business and Professional Activities
Excise Duties Filings and payment forms and payments deadlines
  • I. Motor Vehicle Tax
  • I. Excise Duties of Manufacturing
  • Other municipal taxes
  • Attention to the general structure established for the common regime
  • Non establishment of indirect taxes other than those of the common regime, the revenues from which might be transferred outside the territory of the Basque Country
  • I. Excise Duty on Certain Means of Transport
Increase the tax rate by up to 15 per cent
  • I. Excise Duty on Coal
  • I. Excise Duty on Electricity
I. Tax on Fluorinated Greenhouse Gases
Filings and payment forms and payments deadlines
I. Tax on Gaming Activities Increasing tax rates to 20% to tax payers with their usual place of residence in the Basque Country

Filings and payment forms and payments deadlines