What it is
Expanding the tax powers handed to Spain's regions
BOE step 7 of 7 · PassedIt is a government bill. Introduced by the Government. It was introduced on 6 October 1987. Introduced by: GOBIERNO.
Official title: Government bill on the extension of the scope and conditions of the transfer of the Tax on Property Transfers and Documented Legal Acts to the Autonomous Communities.
Source: Congreso de los Diputados, file 121/000052· updated 11 Nov
Automatic summary, not yet reviewed
- The law expands the scope of the transfer to the Autonomous Communities of the Tax on Property Transfers and Documented Legal Acts, so that documented legal acts are now included in the transfer.
- It amends Law 30/1983 to add to the transfer notarial deeds, minutes and certificates, bills of exchange and similar documents, and preventive entries in public registries concerning valuable rights not ordered by a court.
- It also amends Law 30/1983 to set when each Community handles these cases and to regulate collection of the transferred taxes, including the power to defer or split payments.
- The expanded transfer takes effect on January 1, 1988 for thirteen Autonomous Communities, including Andalusia, Catalonia, Galicia and Valencia.
Who it affects
- The Autonomous Communities covered by the law, which will now also manage and collect documented legal acts.: Expansion of the tax transfer.
- People who sign notarial deeds, bills of exchange or preventive registry entries in the territory of those Communities.: The regional government will handle the related tax.
Words worth knowing
- Cesión de tributos (transfer of taxes)
- The State lets the Autonomous Communities manage and collect certain taxes and keep the revenue.
- Actos jurídicos documentados (documented legal acts)
- Part of a tax that applies to official documents, such as notarial deeds or bills of exchange.
- Anotación preventiva (preventive entry)
- A note recorded in a public registry to protect a right, for example of someone who has claimed payment of a debt.
- Comisión Mixta Estado-Comunidad Autónoma (joint State-Region commission)
- A body where the State and the Region negotiate the terms of the tax transfer.
It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries
Where it stands
How far did it get?
It took 7 of 7 steps. It reached BOE, and today it is passed.
- Introduced6 October 1987Someone registers the text in the Congreso.
- Admitted6 October 1987The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsno dateGroups propose changes.
- Committeeno dateA committee goes through the text in detail.
- Plenaryno dateAll 350 deputies vote.
- Senateno dateThe Senate can pass it, amend it or veto it.
- BOEno dateIt is published in the Official State Gazette (BOE) and comes into force.
See the 2 official steps on a timeline
Was there a plenary vote?
We have no plenary vote linked to this law in the Congreso’s data.
What happens next
What happens now?
It is law, or will be once published in the BOE. It comes into force on the date its own text sets.
Published in the BOE: Law 32/1987, of December 22, on the extension of the scope and conditions of the transfer of the Tax on Property Transfers and Documented Legal Acts to the Autonomous Communities.
Sources
Where does all this come from?
- Congreso de los Diputados, file 121/000052
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- BOE, BOE-A-1987-28352
The law as published.
Retrieved 11 November 2026
- The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
- Each deputy’s province is the one of their seat on the day of the vote.
- We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.