Regulation of the tax on profits from movable wealth of Álava

Regulation of the tax on profits from movable wealth of Álava

Nature, subject, subject and amount of the profit tax

Provincial Council of Álava

The provincial contribution on the profits of movable wealth, established by the Excma. Provincial Council of Alava will tax: 1° Profits that, without the help of capital, are obtained in reward for services or personal work provided in Álava. 2° Interest, dividends, profits, premiums and any other products of the capital invested under any form of civil or commercial contract, of companies or individuals that carry out their businesses in this province. 3° The profits that labor, together with capital, produce in the exercise of industries not taxed in any other way and that are carried out in Alava.