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:
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Tax on Income of non-residents | Taxation on permanent establishments with fiscal domicile in the BC |
I. Corporate Income Tax |
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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 | |
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Excise Duties | Tax rates under the same conditions as in common territory
Filings and payment forms and payments deadlines |
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Increase the tax rate by up to 15 per cent | |
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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 |
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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 |
- 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.