What it is
New taxes transferred by the State to Aragon
BOE step 7 of 7 · PassedIt is a government bill. Introduced by the Government. It was introduced on 30 March 2010. Introduced by: Gobierno.
Official title: Government bill on the regime for the transfer of State taxes to the Autonomous Community of Aragon and on the determination of the scope and conditions of such transfer.
Source: Congreso de los Diputados, file 121/000064· updated 11 Nov
Automatic summary, not yet reviewed
- The law expands the list of taxes the State transfers to Aragon: 50% of personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. (IRPF Personal Income Tax: taxes individuals' income.) and VAT, 58% of the special taxes on beer, wine, intermediate products, alcohol, hydrocarbons and tobacco, and in full the Wealth Tax, Inheritance and Gift Tax, Transfer Tax and Stamp Duty, Gambling Taxes, the Electricity Tax, the IEDMT Special Tax on Certain Means of Transport: paid when registering certain cars, depending on their emissions. and the IVMDH Tax on Retail Sales of Certain Hydrocarbons: taxes the final sale of some fuels..
- The scope and conditions of the transfer are those of Law 22/2009 on regional financing. Aragon also takes on the power to resolve economic-administrative appeals about the transferred taxes.
- Aragon may enact its own legislative rules on the transferred taxes, in the cases set out in Law 22/2009, and must send draft rules to the General Commission of the Autonomous Communities of the Senate before approving them.
- The State Tax Agency will keep managing the IEDMT and the IVMDH until services are transferred to Aragon, if Aragon requests it. The same applies to economic-administrative appeals, which current bodies will keep handling until the effective takeover.
- For personal income tax in 2010, the tax scales and rates set in Law 35/2006, as amended by Law 22/2009, apply.
- The law repeals the previous Law 25/2002 on tax transfers to Aragon as of January 1, 2009. It takes effect the day after publication in the Official State Gazette (BOE), but applies retroactively from January 1, 2009.
Who it affects
- The Autonomous Community of Aragon, which receives the revenue from more taxes and gains the power to issue rules on them.: It gets more revenue and more regulatory and appeal-resolution powers.
- Taxpayers in Aragon, because the transferred taxes are managed and their appeals are handled by the Community.: Their economic-administrative appeals can be resolved by Aragon's bodies.
- The Senate, which receives the draft rules Aragon prepares on the transferred taxes.: It must review them before approval.
Words worth knowing
- Cesión de tributos (tax transfer)
- The State gives a regional government all or part of the revenue from certain taxes.
- Reclamación económico-administrativa (economic-administrative appeal)
- An appeal filed with the tax administration when someone disagrees with one of its decisions, such as a tax assessment.
- IEDMT
- Special Tax on Certain Means of Transport: paid when registering certain cars, depending on their emissions.
- IVMDH
- Tax on Retail Sales of Certain Hydrocarbons: taxes the final sale of some fuels.
- IRPF
- Personal Income Tax: taxes individuals' income.
- 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
Where it stands
How far did it get?
It took 7 of 7 steps. It reached BOE, and today it is passed.
- Introduced30 March 2010Someone registers the text in the Congreso.
- Admitted6 April 2010The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendments9 April 2010Groups propose changes.
- Committee12 May 2010A committee goes through the text in detail.
- Plenaryno dateAll 350 deputies vote.
- Senate15 June 2010The Senate can pass it, amend it or veto it.
- BOE7 July 2010It is published in the Official State Gazette (BOE) and comes into force.
See the 10 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.
The same initiative in the other chamber:
- IX Legislature, Senate Government bill on the regime for the transfer of State taxes to the Autonomous Community of Aragon and on the determination of the scope and conditions of such transfer.
Presented before in:
- VII Legislature, Congreso de los Diputados· Passed Government bill on the regime for the transfer of State taxes to the Autonomous Community of Aragon and on the determination of the scope and conditions of such transfer.
- VII Legislature, Senate Government bill on the regime for the transfer of State taxes to the Autonomous Community of Aragon and on the determination of the scope and conditions of such transfer.
Published in the BOE: Law 24/2010, of July 16, on the regime of transfer of State taxes to the Autonomous Community of Aragon and the fixing of the scope and conditions of said transfer.
Sources
Where does all this come from?
- Congreso de los Diputados, file 121/000064
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- BOE, BOE-A-2010-11418
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.