Regulation of provincial taxes headed to the Municipalities of Álava
Provincial tax regulations
Provincial Council of Álava
The taxes and excise taxes charged to the Municipalities of Álava by the Provincial Council are: the Territorial Contribution in its different concepts of Real Estate, Cultivation and Livestock, that of Industry and Commerce, which includes that of Luxury Carriages, Casinos and Transportation, the exception that the corresponding Regulation determines, the Tax on Payments, and the Excise Taxes that tax consumer items. The levy of Territorial and Industrial contributions is governed by its special Regulations, the Tax on payments for the agreements adopted or adopted by the Provincial Council regarding it and the Tax on consumer articles, by the provisions of this Regulation and the of the Municipal Exactions Regulation.