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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 aims to facilitate the search for certain existing support measures and aid in the food and wood value chain sector, as well as rural and coastal development. In any case, please remember that this tool does not necessarily centralise or include all the possible existing measures or aid at any given time. Therefore, it is not nor does it intend to be an exhaustive list of all the possible aid from all the organisations or entities that are granting them. Although it tries to keep the information as up to date as possible, given the volume and constant publication of new measures and aid, the HAZI Fundazioa foundation cannot guarantee the permanent updating of the aid and measures that can be checked in this section, nor can it guarantee that any of them may not be in effect at the time of checking it using this tool. This tool is intended solely as an assistance tool and is for information purposes only. In order to find out the access requirements and all the conditions applicable to the respective aid and measures, the HAZI Fundazioa foundation recommends checking the calls and announcements published in the bulletins and official sources of each agency or entity concerned in all cases.

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INFORMACIÓN RELATIVA AL TRATAMIENTO DE SUS DATOS PERSONALES

Responsable: La FUNDACIÓN HAZI trata los datos personales por encargo del Gobierno Vasco. Finalidad: Gestión de las actuaciones derivadas del programa ONEKIN. Derechos e información adicional: Pueden ejercerse los derechos relativos al tratamiento de sus datos y obtener información adicional sobre dicho tratamiento en la política de privacidad de nuestro sitio web.

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