What it is
The State transfers taxes to La Rioja under new conditions
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 La Rioja and on the determination of the scope and conditions of such transfer.
Source: Congreso de los Diputados, file 121/000073· updated 11 Nov
Automatic summary, not yet reviewed
- The law updates which taxes the State transfers to La Rioja: 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.), 50% of VAT, 58% of several special taxes (beer, wine, alcohol, hydrocarbons and tobacco) and other taxes such as Wealth Tax, Inheritance and Gift Tax, the Electricity Tax or the tax on certain means of transport.
- The scope and conditions of the transfer are those set out in Law 22/2009, which regulates the new regional financing system.
- La Rioja takes on the power to resolve economic-administrative appeals on transferred taxes, and may also pass its own legislative rules in the cases provided by law, sending draft rules to the Senate beforehand.
- Until services are transferred, the State Tax Agency will keep managing the tax on certain means of transport and the retail sales tax on certain hydrocarbons, and appeals will keep being resolved by the current bodies.
- For personal income tax in 2010, the tax scales and rates in Law 35/2006 apply, as worded by Law 22/2009.
- The law repeals the previous 2002 transfer law and takes effect the day after its publication in the Official State Gazette, though it applies retroactively from January 1, 2009.
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 appeal)
- An appeal a person files with the administration when they disagree with a tax assessment or act.
- IRPF
- Impuesto sobre la Renta de las Personas Físicas: Spain's personal income tax.
- Impuestos especiales (special taxes)
- Taxes on specific products such as alcohol, tobacco, fuel 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 La Rioja 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 La Rioja 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 La Rioja and on the determination of the scope and conditions of such transfer.
Published in the BOE: Law 21/2010, of July 16, on the regime of transfer of State taxes to the Autonomous Community of La Rioja and the fixing of the scope and conditions of said transfer.
Sources
Where does all this come from?
- Congreso de los Diputados, file 121/000073
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- BOE, BOE-A-2010-11415
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.