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What it is

Which state taxes are transferred to the Balearic Islands

BOE step 7 of 7 · Passed

It 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 Balearic Islands and on the determination of the scope and conditions of such transfer.

Follow this law

Source: Congreso de los Diputados, file 121/000072· updated 11 Nov

Automatic summary, not yet reviewed

  1. This law updates the taxes that the State transfers to the Autonomous Community of the Illes Balears. It transfers 50% of personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. and 50% of VAT, plus the wealth tax, the inheritance and gift tax, the tax on asset transfers and stamped legal documents, gambling taxes, the electricity tax, the tax on certain means of transport and the retail sales tax on certain hydrocarbons. Of the special taxes on beer, wine, intermediate products, alcohol, hydrocarbons and tobacco, it transfers 58%.
  2. The scope and conditions of the transfer are those set by Law 22/2009, on the financing system of the Autonomous Communities. In addition, the Illes Balears take on the power to resolve economic-administrative claims about the transferred taxes.
  3. The Autonomous Community may enact its own legislative rules on the transferred taxes, in the cases provided by Law 22/2009. It must first send those draft rules to the General Commission of the Autonomous Communities of the Senate.
  4. For the IVMDH Tax on retail sales of certain hydrocarbons, a tax on fuel sales. and the tax on certain means of transport, the State Tax Agency will keep managing these taxes until the related services are transferred to the Community. The same applies to economic-administrative claims: current bodies will keep resolving them until the takeover takes effect.
  5. For personal income tax in 2010, the tax scales and rates are those set by Law 35/2006, as worded by Law 22/2009.
  6. The law repeals the previous 2002 transfer law and takes effect the day after its publication in the Official State Gazette, although it applies retroactively from January 1, 2009.

Who it affects

  • The Autonomous Community of the Illes Balears: Receives the transfer of state taxes and new regulatory and claim-resolution powers.
  • Taxpayers in the Illes Balears: Pay taxes such as personal income tax or VAT that are partly managed by the Autonomous Community.
  • The State Tax Agency: Keeps temporarily managing the IVMDH and the tax on certain means of transport until the transfer.

Words worth knowing

Cesión de tributos (tax transfer)
The State lets an Autonomous Community collect all or part of certain taxes.
Reclamación económico-administrativa (economic-administrative claim)
An appeal filed by a taxpayer who disagrees with a tax authority decision.
IVMDH
Tax on retail sales of certain hydrocarbons, a tax on fuel sales.
IEDMT
Special tax on certain means of transport, which taxes the registration of some vehicles.
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.

  1. Introduced30 March 2010Someone registers the text in the Congreso.
  2. Admitted6 April 2010The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments9 April 2010Groups propose changes.
  4. Committee12 May 2010A committee goes through the text in detail.
  5. Plenaryno dateAll 350 deputies vote.
  6. Senate15 June 2010The Senate can pass it, amend it or veto it.
  7. BOE7 July 2010It is published in the Official State Gazette (BOE) and comes into force.
See the 10 official steps on a timeline
Mar 2010Apr 2010May 2010Jun 201011. 30 March 2010: Presentación22. 6 April 2010: Comisión de Economía y Hacienda Publicación desde 06/04/2010 hasta 09/04/201033. 6 April 2010: Calificación44. 9 April 2010: Comisión de Economía y Hacienda Enmiendas desde 09/04/2010 hasta 19/05/201055. 12 May 2010: Comisión de Economía y Hacienda Mesa - Calificación desde 12/05/2010 hasta 12/05/201066. 12 May 2010: Comisión de Economía y Hacienda Debate de totalidad desde 12/05/2010 hasta 20/05/201077. 20 May 2010: Comisión de Economía y Hacienda Informe desde 20/05/2010 hasta 08/06/201088. 8 June 2010: Comisión de Economía y Hacienda Aprobación con competencia legislativa plena desde 08/06/2010 hasta 15/06/201099. 15 June 2010: Senado desde 15/06/2010 hasta 07/07/20101010. 7 July 2010: Concluido - (Aprobado sin modificaciones) desde 07/07/2010 hasta 03/09/2010

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:

Presented before in:

Published in the BOE: Law 28/2010, of July 16, on the regime of transfer of State taxes to the Autonomous Community of the Balearic Islands and the fixing of the scope and conditions of said transfer.

Sources

Where does all this come from?

  • 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.

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