Which state taxes are transferred to Catalonia and under what conditions

Automatic summary, not yet reviewed

1. The law updates the list of taxes the State transfers to Catalonia: 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. (IRPF) 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, Asset Transfers and Documented Legal Acts Tax, gambling taxes, the Electricity Tax, the IEDMTIEDMT Special Tax on Certain Means of Transport, paid when registering some cars. and the IVMDHIVMDH Tax on Retail Sales of Certain Hydrocarbons, a tax on the final sale of some fuels..
2. The scope and conditions of the transfer are those of Law 22/2009, on the new regional funding system. Catalonia also takes on the power to resolve economic-administrative appeals about the transferred taxes.
3. Catalonia may issue its own legislative rules on 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.
4. For the IVMDH and the IEDMT, the State may set, as a supplement, the essential elements of management, assessment, inspection and collection, and the state tax agency may inspect taxpayers operating in more than one autonomous community.
5. Until services are transferred, the State Tax Agency keeps managing the IEDMT and the IVMDH, and current bodies keep resolving economic-administrative appeals. For 2010 personal income tax, the rates and scales of Law 35/2006 apply.
6. The law repeals the previous transfer law for Catalonia, Law 17/2002, as of January 1, 2009. It takes effect the day after publication in the BOE, but applies retroactively from that same 2009 date.

Who it affects

• The Generalitat and taxpayers in Catalonia, because the region receives the revenue from these taxes and gains rule-making power over them.: directly affected
• People filing economic-administrative appeals on transferred taxes in Catalonia, because regional bodies will resolve them once the power is assumed.: directly affected
• Companies and individuals operating in several autonomous communities in IEDMT or IVMDH matters, because the state tax agency may inspect them.: directly affected

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.

Reclamación económico-administrativa (economic-administrative appeal)

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

IEDMT

Special Tax on Certain Means of Transport, paid when registering some cars.

IVMDH

Tax on Retail Sales of Certain Hydrocarbons, a tax on the final sale of some fuels.

Traspaso de servicios (transfer of services)

Handover to the autonomous community of the staff and resources needed to run a power.

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