Regulations and rates for the application and administration of the profit contribution in Guipúzcoa

Regulations and rates for the application and administration of the profit contribution in Guipúzcoa

Regulations and rates

Provincial Council of Gipuzkoa

The provincial contribution on the profits of movable wealth, established by the Excma. Provincial Council of Guipúzcoa will tax: 1º Profits that, without the help of capital, are obtained in reward for services or personal work. 2º Interest, dividends, profits, premiums and any other products of the capital invested under any form of civil or commercial contract indicated in this Regulation. 3º The profits that man's work, together with capital, produce in the exercise of industries not otherwise taxed and expressly determined by this Regulation.