Taxation

The National tax system

The National Tax Administration (www.agenciatributaria.es) is the organization of the Spanish Administration in charge of managing the tax and duty system.

Its main functions are the management, inspection and collection of state taxes such as IRPF (income tax), VAT, Corporate Taxes, Excise Taxes, and customs management.

The Basque Country is an Autonomous Community (Basque Autonomous Community), which is endowed with legislative autonomy and executive competence, as well as the power to administer itself by means of its own representatives. The Basque Country has its own tax system, as we will see below.

Agencia Tributaria

Gipuzkoa Provincial Council tax system

The so-called Economic Agreement dictates the Basque Country’s own tax system, which has autonomy in the drafting of rules and the managing of taxes. This autonomy is bestowed to each province, Bizkaia, Gipuzkoa, and Araba.

Hacienda Gipuzkoa

Taxable residents in Gipuzkoa (one is considered resident if he/she lives more than half of the year in a specific place) are obliged to present their tax declarations at the Tax Department of the Gipuzkoa Provincial Council.

The Tax Department of the Gipuzkoa Provincial Council typically announces the details for the income tax and wealth tax declarations in early March each year.

  1. The declaration of the income tax can be settled as follows, typically from mid-April to end of June each year:
  2. The declaration of the wealth tax can be settled on-line through Zergabidea, typically from mid-April to end of June each year.
  3. On-line declarations need special credentials called ‘firma B@kQ’. You can obtain them at any tax office by the only presentation of the original of your ID/NIE card. More info at https://egoitza.gipuzkoa.eus/es/b-kq.
  4. The 10T form will distributed to all employees in the first quarter of each year. This form contains a summary of the annual gross salary, work income taxes, and social security deductions.
  5. The 720 form for assets located abroad must be settled before 31 March each year. More info at https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/720. ​

Special regime for relocated workers

According with the tax regime approved by the Provincial Council of Gipuzkoa (NF 3/2014 and DF 33/2014), if you have not been resident in Spain for a period of 5 years prior to joining nanoGUNE, you would be eligible for a tax exemption since the year you become resident in Gipuzkoa (meaning that you live more than 183 days per year in Gipuzkoa) for a total of 6 years - the year you become resident plus 5 years) equal to the 30% of your annual gross salary, which means that you would only pay taxes on 70% of your annual gross salary.

In addition to this, you might deduct on your taxes your relocation expenses, some travel costs, school costs, and rental expenses (as long as they can be justified with documentation) up to a maximum of 20% of your annual gross salary. If applicable, you might also enjoy a tax exemption on your assets located abroad.

This is an optional regime to be requested, if the requirements are met, within the tax payment period.

For more details, please refer to the links below.

Special regime for non-residents (European Union residents)

According with the tax regulations approved by the Provincial Council of Gipuzkoa (NF 16/2014 and DF 11/2016), taxpayers who are not tax residents in Gipuzkoa (meaning that you live less than 183 days per year in Gipuzkoa), and who are also residents in another Member State of the European Union, may request to the tax office to calculate their income tax return as if they were tax residents in Gipuzkoa.

If the result of this calculation is lower than the total amount paid during the period by the taxpayer as non-resident (19% deducted from the salary paid by the employer), the taxpayers might request the return of the excess paid.

This is an optional regime to be requested, if the requirements are met, within the tax payment period.

For more details, please refer to the links below.