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 |