What it is
The State transfers taxes to Castilla-La Mancha with new percentages
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 Castilla-La Mancha and on the determination of the scope and conditions of such transfer.
Source: Congreso de los Diputados, file 121/000067· updated 11 Nov
Automatic summary, not yet reviewed
- The State transfers the revenue from several taxes to Castilla-La Mancha. Some are transferred in full, such as the Wealth Tax or the Inheritance and Gift Tax, and others only in part: 50% of personal income 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, alcohol, hydrocarbons and tobacco). Gambling taxes, the electricity tax, the tax on new vehicle registrations and the retail sales tax on hydrocarbons are also transferred.
- The scope and conditions of the transfer are those set by the general 2009 regional financing law. In addition, Castilla-La Mancha takes on the power to resolve economic-administrative claims about the transferred taxes, that is, taxpayer complaints against tax administration decisions.
- Castilla-La Mancha may pass its own legislative rules on the transferred taxes in the cases provided by law. Before approving them, it must send the draft rules to the General Commission for Autonomous Communities of the Senate.
- For the tax on new vehicle registrations and the retail sales tax on hydrocarbons, the State Tax Agency will keep managing these taxes until the related services are transferred to the region. The State may also inspect taxpayers operating in more than one autonomous community.
- For personal income tax in 2010, the tax scales and rates set in the income tax law, as amended by the 2009 regional financing law, apply.
- The law repeals the previous 2002 transfer law, takes effect the day after its publication in the Official State Gazette, and applies retroactively from January 1, 2009.
Who it affects
- Taxpayers in Castilla-La Mancha: They pay taxes transferred to the region, which gains power to regulate them and resolve their claims.
- The Autonomous Community of Castilla-La Mancha: It receives the revenue from the transferred taxes and new regulatory and review powers.
- The State Tax Agency: It keeps managing two transferred taxes temporarily until services are handed over.
Words worth knowing
- Cesión de tributos (tax transfer)
- The State lets an autonomous community keep the money raised by certain taxes, in whole or in part.
- Reclamación económico-administrativa (economic-administrative claim)
- An appeal filed by a taxpayer who disagrees with a tax administration decision.
- Impuestos especiales (special taxes)
- Taxes on specific products such as alcohol, tobacco or fuel.
- IEDMT
- Special Tax on Certain Means of Transport: the tax paid when registering a new car, motorcycle or boat.
- 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 Castilla-La Mancha 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 Castilla-La Mancha 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 Castilla-La Mancha and on the determination of the scope and conditions of such transfer.
Published in the BOE: Law 25/2010, of July 16, on the regime of transfer of State taxes to the Autonomous Community of Castilla-La Mancha and the fixing of the scope and conditions of said transfer.
Sources
Where does all this come from?
- Congreso de los Diputados, file 121/000067
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- BOE, BOE-A-2010-11419
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.