What it is
The State transfers taxes to the Canary Islands under new terms
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 the Canary Islands and on the determination of the scope and conditions of such transfer.
Source: Congreso de los Diputados, file 121/000065· updated 11 Nov
Automatic summary, not yet reviewed
- The State transfers to the Canary Islands 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), 58% of the special taxes on beer, intermediate products, and alcohol and alcoholic beverages, and the full yield of the Wealth Tax, the Inheritance and Gift Tax, the Tax on Property Transfers and Documented Legal Acts, the taxes on gambling, and the Electricity Tax.
- The scope and conditions of the transfer are those set out in Law 22/2009, on the new regional financing system. The Canary Islands also take on the power to resolve economic-administrative appeals on transferred taxes, and may pass their own legislative rules in the cases provided, sending them first to the Senate.
- The Canary Islands will exercise the power to resolve economic-administrative appeals once the related services are transferred to them; until then, the current bodies keep handling them. For 2010, the personal income tax scales and rates set out in Law 35/2006 apply.
- The law repeals the previous Law 27/2002 on the transfer of taxes to the Canary Islands as of January 1, 2009. It takes effect the day after its publication in the Official State Gazette, but applies retroactively from January 1, 2009.
Who it affects
- The Autonomous Community of the Canary Islands: Receives the transfer of the listed taxes and takes on new regulatory and appeal-resolution powers.
- Taxpayers in the Canary Islands: Are affected by the regional powers over personal income tax and the other transferred taxes.
- The Senate: Receives the draft rules the Canary Islands prepare before their approval.
Words worth knowing
- Cesión de tributos (transfer of taxes)
- The State lets an Autonomous Community collect and manage part of certain taxes.
- Reclamación económico-administrativa (economic-administrative appeal)
- An appeal a person files with the administration when they disagree with a tax decision.
- IRPF (personal income tax)
- Impuesto sobre la Renta de las Personas Físicas: the tax individuals pay on their income.
- Impuestos especiales (special taxes)
- Taxes on specific products, such as alcohol, tobacco, or electricity.
- 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 the Canary Islands 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 the Canary Islands 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 the Canary Islands and on the determination of the scope and conditions of such transfer.
Published in the BOE: Law 26/2010, of July 16, on the regime of transfer of State taxes to the Autonomous Community of the Canary Islands and the fixing of the scope and conditions of said transfer.
Sources
Where does all this come from?
- Congreso de los Diputados, file 121/000065
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- BOE, BOE-A-2010-11420
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.