Which taxes the State transfers to Andalusia and under what conditions

Automatic summary, not yet reviewed

1. The law updates the list of taxes the State transfers to Andalusia. It transfers 50% of personal income taxincome tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings., 50% of VAT and 58% of several special taxes (beer, wine, intermediate products, alcohol, hydrocarbons and tobacco). It also transfers in full the Wealth Tax, the Inheritance and Gift Tax, the Tax on Property Transfers and Documented Legal Acts, the Taxes on Gambling, the Electricity Tax, the Special Tax on Certain Means of Transport and the Tax on Retail Sales of Certain Hydrocarbons.
2. The scope and conditions of the transfer are those set out in Law 22/2009, which regulates the funding system of the Autonomous Communities. Andalusia also takes on the power to resolve economic-administrative claims about the transferred taxes.
3. Andalusia may enact its own legislative rules on the transferred taxes, in the cases provided for in Law 22/2009. It must first send draft rules to the General Commission of the Autonomous Communities of the Senate.
4. For the IVMDH and the tax on means of transport, the State Tax Agency will keep managing these taxes until the services are transferred to Andalusia, at that region's request. The same applies to economic-administrative claims: the Community will take them on together with the transfer of services.
5. For personal income tax in 2010, the tax scales and rates provided in Law 35/2006 apply, as worded by Law 22/2009.
6. The law repeals the previous 2002 transfer law and takes effect the day after its publication in the Official State Gazette, though it applies retroactively from January 1, 2009.

Who it affects

• The Autonomous Community of Andalusia: Receives the revenue from the transferred taxes and gains rulemaking powers and the power to resolve economic-administrative claims.
• Taxpayers in Andalusia: The taxes they pay (personal income tax, VAT, special taxes and others) partly fund their Autonomous Community, which can set some rules on them.
• The State Tax Agency (Agencia Estatal de Administración Tributaria): Keeps temporarily managing the tax on means of transport and the IVMDH until services are transferred.

Words worth knowing

Cesión de tributos (tax transfer)

The State lets an Autonomous Community keep all or part of the money collected through certain taxes.

IRPF (personal income tax)

Impuesto sobre la Renta de las Personas Físicas: the tax paid on income, such as wages.

IVA (VAT)

Impuesto sobre el Valor Añadido: the tax paid when buying most goods and services.

Impuestos especiales (special taxes)

Taxes on specific products, such as alcohol, tobacco, fuel or electricity.

Reclamación económico-administrativa (economic-administrative claim)

An appeal a person can file when they disagree with a decision by the tax authorities.

income tax

The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

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