Entrepreneurship supporting taxation measures

ARABA

Corporate Tax
PROVINCIAL REGULATION 37/2013 OF 13 DECEMBER
CHAPTER III ADJUSTMENTS TO EXPENSES CHAPTER 5 ADJUSTMENTS TO ALLOCATION OF INCOME
  • Article 32.4 Tax offset for micro-enterprises.
  • Article 53 Special reserve to foment entrepreneurship and reinforce productive activity.
Personal Income Tax
PROVINCIAL REGULATION 33/2013 of 27 November
  • Article 9.13 Exemption unemployment benefits in single-payment modality.
CHAPTER III ECONOMIC ACTIVITY YIELD
  • Article 25.5 General rules for calculating net yield. 10% reduction of net positive yield in economic activities to commence activity.
CHAPTER V DEDUCTIONS TO FOMENT ECONOMIC ACTIVITIES
  • Article 89 Deduction for employees holding in the employing entity.
  • Article 90 Deduction for investment in micro, small or medium companies that are new or recently created or innovative.
  • Article 90 bis. Deduction for beginning economic activity.
  • Article 90 ter.Deduction for investment in European funds to drive innovation.
PROVINCIAL DECREE 40/2014 of 1 August – ECON. ACTIVITY YIELD
  • Article 92 Reduction of withholding taxes on economic activities that commence activity.

BIZKAIA

Corporate Tax
PROVINCIAL REGULATION 11/2013 OF 5 DECEMBER
CHAPTER III ADJUSTMENTS TO EXPENSES CHAPTER 5 ADJUSTMENTS TO ALLOCATION OF INCOME
  • Article 32.4 Tax offset for micro-enterprises.
  • Article 53 Special reserve to foment entrepreneurship and reinforce productive activity.
Personal Income Tax
PROVINCIAL REGULATION 13/2013 OF 5 DECEMBER
  • Article 9.13 Exemption unemployment benefits in single-payment modality.
CHAPTER III ECONOMIC ACTIVITY YIELD
  • Article 25.5 General rules for calculating net yield. 10% reduction of net positive yield in economic activities to commence activity.
CHAPTER V DEDUCTIONS TO FOMENT ECONOMIC ACTIVITIES
  • Article 89 Deduction for employee company holding.
  • Article 90 Deduction for investment in micro, small or medium companies that are new or recently created or innovative.
  • Article 90 bis. Deduction for investment in European funds to drive innovation.
DPROVINCIAL DECREE 47/2014 of 8 April – ECON. ACTIVITY YIELD
  • Article 94 Reduction of withholding taxes on economic activities that commence activity.

GIPUZKOA

Corporate Tax
PROVINCIAL REGULATION 2/2014 of 17 January
CHAPTER III ADJUSTMENTS TO EXPENSES CHAPTER 5 ADJUSTMENTS TO ALLOCATION OF INCOME
  • Article 32.4 Tax offset for micro-enterprises.
  • Article 53 Special reserve to foment entrepreneurship and reinforce productive activity.
Personal Income Tax
PROVINCIAL REGULATION 3/2014 of 17 January
  • Article 9.13 Exemption unemployment benefits in single-payment modality.
CHAPTER III ECONOMIC ACTIVITY YIELD
  • Article 25.5 General rules for calculating net yield. 10% reduction of net positive yield in economic activities to commence activity.
CHAPTER V DEDUCTIONS TO FOMENT ECONOMIC ACTIVITIES
  • Article 89Deduction for employees holding in the employing entity.
  • Article 89 bis. Deduction for investment in new or recently-created companies.
  • Article 89 ter. Deduction for funding entities with high growth potential.
  • Article 89 quater. Deduction for employees establishing entities.
PROVINCIAL DECREE 33/2014 of 14 October – ECON. ACTIVITY YIELD
  • Article 108 Reduction of withholding taxes on economic activities that commence activity.

Supporting Agents

Scope of application:

Araba - Bizkaia - Gipuzkoa

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DISCLAIMER

This section contains a series of materials and tools provided free of charge by the HAZI Fundazioa Foundation to any interested party for the purpose of providing general guidance on certain aspects linked to the food and wood value chain, as well as rural and coastal development. Please note that these materials and tools are provided for informational and informational purposes only and are of a general nature, therefore meaning they may not correspond to the specific needs or circumstances of each particular case. The provision of these tools is not intended to replace professional advice that may be necessary for its correct interpretation, completion, application or adaptation under any circumstances. The HAZI Fundazioa foundation disclaims any liability with regard to the use of the tools and materials available in this section and offers no guarantee as to their usefulness, update, accuracy or suitability.

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