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What it is

New municipal tax for Ceuta and Melilla on production and imports

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 11 May 1990. Introduced by: Gobierno.

Official title: Government bill approving the levy on production and import in the cities of Ceuta and Melilla.

Follow this law

Source: Congreso de los Diputados, file 121/000024· updated 11 Nov

Automatic summary, not yet reviewed

  1. It creates the Arbitrio A municipal tax figure, that is, a tax managed by the city councils. on Production and Imports, an indirect municipal tax on the production, processing and importation of tangible movable goods in Ceuta and Melilla. It replaces the old levy known as «Aforo».
  2. The tax applies to the habitual production or processing of goods by businesses and to the importation of goods, whatever their origin. Operations meant only to preserve or present goods do not count as production.
  3. There are exemptions for basic food items, original works of art, unprocessed farm and livestock products, ships and aircraft, equipment for protected sectors, fertilizers and seeds, among others. Exports to the rest of Spain or abroad are also exempt.
  4. The tax rates are set by the city councils and must be between 0.5 and 10 percent. The tax due is calculated by applying the rate to the taxable base, and taxpayers may deduct the tax they paid on their purchases.
  5. The city councils of Ceuta and Melilla manage, assess, collect and inspect the tax, and approve the tax ordinances with the rates and exempt goods. Businesses must file returns, keep accounts and issue invoices.
  6. The old levy on the entry of goods is abolished once the new tax takes effect, without prejudice to collecting debts accrued earlier. The city councils have six months from the entry into force to approve the tax ordinances.

Who it affects

  • Businesses that produce or process goods in Ceuta and Melilla: They are taxpayers and must file returns, invoice and pass on the tax.
  • Importers of goods into Ceuta and Melilla: They pay the tax on imports, unless exempt.
  • Consumers and buyers of goods: They bear the tax passed on in the price.
  • City councils of Ceuta and Melilla: They manage the tax and approve the tax ordinances and rates.

Words worth knowing

Arbitrio
A municipal tax figure, that is, a tax managed by the city councils.
Hecho imponible
The specific transaction that triggers the duty to pay the tax.
Devengo
The moment when the obligation to pay the tax arises.
Base imponible
The amount of money on which the rate is applied to calculate the tax due.
Sujetos pasivos
The people or entities required to pay the tax.

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.

  1. Introduced11 May 1990Someone registers the text in the Congreso.
  2. Admitted16 May 1990The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendmentsno dateGroups propose changes.
  4. Committeeno dateA committee goes through the text in detail.
  5. Plenaryno dateAll 350 deputies vote.
  6. Senateno dateThe Senate can pass it, amend it or veto it.
  7. BOEno dateIt is published in the Official State Gazette (BOE) and comes into force.
See the 2 official steps on a timeline
May 199011. 11 May 1990: Presentación22. 16 May 1990: Calificación

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 8/1991, of March 25, approving the levy on production and importation in the cities of Ceuta and Melilla.

Sources

Where does all this come from?

  • 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.

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