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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
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
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 Tax1 Tax on the Value of Electricity Generation Filings and payment forms and payments deadlines
I. Inheritance and Gift Tax 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 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 Tax on Added Value Filings and payment forms and payments deadlines
Local Taxes Tax on Insurance Premiums Filings and payment forms and payments deadlines
  • I. Tax on Immovable Property
Excise Duties Tax rates under the same conditions as in common territory

Filings and payment forms and payments deadlines

  • I. Tax on Business and Professional Activities
  • Excise Duties of Manufacturing
  • I. Motor Vehicle Tax
  • Excise Duty on Certain Means of Transport
Increase the tax rate by up to 15 per cent
  • 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
  • Excise Duty on Coal
  • Excise Duty on Non-Reusable Plastic Packaging
Financial Transaction Tax Filings and payment forms and payments deadlines
Tax on Certain Digital Services Filings and payment forms and payments deadlines
Tax on Fluorinated Greenhouse Gases Filings and payment forms and payments deadlines
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

Tax on Landfilling, Incineration and Co-incineration of Waste Raising of tax rates within the limits and under the conditions in force from time to time in the common territory.

Tax return forms and deadlines for payment

  1. According to the 5th Additional Provision of the Economic Agreement, the Temporary Solidarity Tax on Great Fortunes, complementary to the Wealth Tax, in force in principle during the years 2022 and 2023, is an agreed tax of autonomous regulation which shall be governed by the same terms as those foreseen for the latter.