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What it is

Cash advances for Spanish regions and higher alcohol and tobacco taxes

BOE step 7 of 7 · Passed

It is a royal decree-law. It was introduced on 16 September 2005. Introduced by: Gobierno.

Official title: Royal Decree-Law 12/2005, of September 16, approving certain urgent measures in matters of health financing.

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Source: Congreso de los Diputados, file 130/000023· updated 11 Nov

Automatic summary, not yet reviewed

  1. The Minister of Economy and Finance may grant treasury advances to the common-regime autonomous communities and the cities with Statutes of Autonomy, on account of the final settlement of ceded taxes and the Sufficiency Fund. These advances may reach 4% of the calculation base for on-account payments, although in 2005 the limit will be 2%.
  2. It raises the tax rates on alcohol and alcoholic beverages by 10%, setting new amounts per hectoliter for each type of product, with different rates for the Canary Islands in some cases.
  3. It changes the rates of the Tax on Manufactured Tobacco: cigarettes pay a proportional rate of 54.95% plus a specific rate of €4.20 per 1,000 cigarettes, and the rates for cigars, rolling tobacco and other manufactured tobacco also change.
  4. The rule takes effect the same day it is published in the Official State Gazette.

Who it affects

  • Common-regime autonomous communities and cities with Statutes of Autonomy: They can request treasury advances on account of the final settlement of their funding.
  • Producers and sellers of alcohol and alcoholic beverages: They pay tax rates 10% higher from the day the rule takes effect.
  • Tobacco manufacturers and sellers: New tax rates apply to cigarettes and other manufactured tobacco.
  • Consumers of alcohol and tobacco: They face higher prices for these products, which the rule also seeks to discourage because of the harm to health.

Words worth knowing

Anticipo de tesorería (treasury advance)
Money paid in advance, on account of what will be received later in the final settlement.
Tributos cedidos (ceded taxes)
Taxes collected by the State but whose revenue goes to the autonomous communities.
Fondo de suficiencia (Sufficiency Fund)
Money the State gives to the autonomous communities to cover their spending needs.
Tipo específico y tipo ad valorem (specific rate and ad valorem rate)
The specific rate is a fixed amount per unit of the product; the ad valorem rate is a percentage of the price.
Real decreto-ley (royal decree-law)
A rule with the force of law that the Government can approve urgently in situations of extraordinary need.

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. Introduced16 September 2005Someone registers the text in the Congreso.
  2. Admitted20 September 2005The 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. Plenary20 September 2005All 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 4 official steps on a timeline
Sept 200511. 16 September 2005: Presentación22. 20 September 2005: Calificación33. 20 September 2005: Pleno Convalidación desde 20/09/2005 hasta 29/09/200544. 29 September 2005: Concluido - (Convalidado) desde 29/09/2005 hasta 04/10/2005

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: Royal Decree-Law 12/2005, of September 16, approving certain urgent measures in the field of health financing.

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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