Royal decree of July 27, 1920
Partial modification of 1920
Treasury
The law of March 27, 1900 was promulgated, by which a new contribution was created that would tax the reward of personal services and work, interests, dividends, profits and capital premiums, and the returns that man's work, together with capital, produce in the exercise of certain industries, and later approved, by Royal Decree of December 13, 1906, the Economic Agreement held between the representatives of the Basque Provincial Councils and a Government Commission, doubts arose about the application and scope, in regulated territory, of article 4 of said Agreement, an article that is considered to be included within the quota indicated therein for industrial and commercial contribution to Alava, Guipúzcoa and Vizcaya, the tax to which the headings cited below refer. the rates of said law.