What it is
New transfer of State taxes to Cantabria
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 Cantabria and on the determination of the scope and conditions of such transfer.
Source: Congreso de los Diputados, file 121/000066· updated 11 Nov
Automatic summary, not yet reviewed
- The law updates the taxes the State transfers to Cantabria: 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 Impuesto sobre la Renta de las Personas Físicas, Spain's personal income tax, paid on wages and other income.) and VAT, 58% of the special taxes on beer, wine, intermediate products, alcohol, hydrocarbons and tobacco, plus full transfer of the wealth tax, inheritance and gift tax, patrimonial transfers tax, gambling taxes, the electricity tax, the vehicle registration tax and the retail hydrocarbons sales tax.
- The scope and conditions of the transfer are those set out in the general 2009 regional financing law. Cantabria also takes on the power to resolve economic-administrative appeals on the transferred taxes.
- Cantabria may enact its own legislative rules on the transferred taxes, in the cases provided for in the general law, sending draft rules beforehand to the General Commission of the Autonomous Communities of the Senate.
- For the IVMDH Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos, a tax on gasoline and other fuels applied at the final retail sale to consumers. and the vehicle registration tax, the State Tax Agency will keep managing these taxes until services are transferred to Cantabria. 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 provided for in the 2009 general financing law apply.
- The law repeals the previous 2002 transfer law for Cantabria as of January 1, 2009. It takes effect the day after its publication in the official State gazette (BOE), but applies retroactively from that same 2009 date.
Words worth knowing
- Cesión de tributos
- Transfer of taxes: the State lets an autonomous community keep all or part of the revenue from certain taxes.
- Reclamación económico-administrativa
- Economic-administrative appeal: a claim filed when someone disagrees with a tax assessment or decision by the tax authorities.
- IVMDH
- Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos, a tax on gasoline and other fuels applied at the final retail sale to consumers.
- IEDMT
- Impuesto Especial sobre Determinados Medios de Transporte, the tax paid when registering a new car.
- IRPF
- Impuesto sobre la Renta de las Personas Físicas, Spain's personal income tax, paid on wages and other 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 Cantabria 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 Cantabria 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 Cantabria and on the determination of the scope and conditions of such transfer.
Published in the BOE: Law 20/2010, of July 16, on the regime of transfer of State taxes to the Autonomous Community of Cantabria and the fixing of the scope and conditions of said transfer.
Sources
Where does all this come from?
- Congreso de los Diputados, file 121/000066
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- BOE, BOE-A-2010-11414
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.