Basque Country

1. When operations have been carried out for an amount not exceeding 10,000,000 euros in the previous year, tax will be paid exclusively in the territory where the tax domicile is located, regardless of where the operations are carried out.

   Example:

   A company domiciled in Cáceres has carried out the following operations in year “n-1”:

   • It has provided services located in Bilbao for an amount of 500,000 euros.
   • It has provided services located in common territory for an amount of 500,000 euros.

   As its volume of operations in year “n-1” does not exceed the amount of 10,000,000 euros, this company will present its self-assessments for VAT in year “n”, for total of the operations carried out in common territory.

   In the event that the taxable person changes his tax domicile throughout the year, he will pay taxes to the Administration in whose territory the initial tax domicile is located until the date of change of domicile, and to the Administration in whose territorial demarcation the new one is located. address as of the date of change of address.

2. When the figure of 10,000,000 euros is exceeded in the previous year and it operates exclusively in one territory, it will be taxed exclusively in the territory in which it operates, regardless of the place in which it has its tax domicile.

3. When the figure of 10,000,000 euros is exceeded in the previous year and it is operated in both territories, it will be taxed in each Tax Administration in the proportion represented by the operations carried out in each of them in relation to the totality of those carried out. wherever you have your tax domicile.

   Example:

   A company domiciled in Cáceres carried out the following operations in year “n-1”:

   • It has provided services located in Bilbao for an amount of 6,000,000 euros.
   • It has provided services located in common territory for an amount of 6,000,000 euros.

   Total trading volume: 6,000,000 + 6,000,000 = 12,000,000 euros

   6,000,000/12,000,000 x 100 = 50% (percentage of taxation in common territory)

   6,000,000/12,000,000 x 100 = 50% (percentage of taxation in provincial territory)

   When its volume of operations in year “n-1” exceeds the amount of 10,000,000 euros, in year “n” it must present, in each settlement period, two self-assessments: one in common territory for 50% of its results and another in provincial territory for the remaining 50%. These percentages will be provisional and at the end of the year, a regularization must be carried out according to the definitive percentages of the operations carried out in the current year.