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PHILIP VI KING OF SPAIN
To all who see this and try.
Know: That the Cortes Generales have approved and I come to sanction the following law:
PREAMBLE
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The Spanish Constitution provides, in its article 156.1, that the Autonomous Communities will enjoy financial autonomy for the development and execution of their powers, in accordance with the principles of coordination with the State Treasury and solidarity among all Spaniards; that is, it recognizes the need for these territorial entities to have their own resources to make their respective powers effective as a consequence of the very configuration of the State of the autonomies. Thus, among the resources mentioned above, there are the taxes ceded in whole or in part by the State, as expressly stated in article 157.1.a) of the constitutional text; with the mandate, in addition, of a regulation, by means of an organic law, of the exercise of the powers contained in section 1 of the cited article 157.
It constitutes, therefore, Organic Law 8/1980, of September 22, on Financing of the Autonomous Communities (LOFCA) - recently modified by Organic Law 9/2022, of July 28, which requires rules that facilitate the use of financial and other types of information for the prevention, detection, investigation or prosecution of criminal offenses, modification of Organic Law 8/1980, of September 22, on Financing of the Autonomous Communities and other related provisions and modification of Organic Law 10/1995, of November 23, of the Penal Code -, the general organic framework by which the regime for the assignment of taxes from the State to the Autonomous Communities must be governed. By means of the aforementioned modification, Organic Law 8/1980, of September 22, has incorporated, in its legal body, the aspects related to the transfer to the Autonomous Communities of the Tax on the deposit of waste in landfills, incineration and waste coincineration.
In addition, in relation to the Tax on the deposit of waste in landfills, incineration and co-incineration of waste, this general organic framework has been complemented and approved with the modification of Law 22/2009, of December 18, by the that regulates the financing system of the Autonomous Communities of common regime and Cities with Statute of Autonomy and certain tax regulations are modified.
The Tax on the deposit of waste in landfills, incineration and co-incineration of waste, created by Law 7/2022, of April 8, on waste and contaminated soil for a circular economy, is articulated as a tribute to the indirect nature that recording the delivery of waste to landfills, incineration or co-incineration facilities for its disposal or energy recovery, being enforceable throughout the Spanish territory, without prejudice to the regulations of Agreement and Economic Agreement with the Basque Country and the Foral Community of Navarra, respectively.
Said law contemplates the possibility of ceding the tax and attributing regulatory competence and management to the Autonomous Communities. In particular, it is established that the Autonomous Communities may increase the tax rates included in the law with respect to deposited, incinerated or co-incinerated waste in their respective territories.
In addition, the law establishes that the collection of the tax will be assigned to the Autonomous Communities based on the place where the taxable events levied by it will take place; and that the competence for the management, liquidation, collection and inspection of the tax corresponds to the State Tax Administration Agency or, where appropriate, to the offices with similar functions of the Autonomous Communities, in the terms established in the Statutes of Autonomy of the Autonomous Communities and the laws on the transfer of taxes that, where appropriate, are approved.
Likewise, it establishes that all those provisions that imply the territorialization of the tax yield and the assignment of normative powers to the Autonomous Communities will only be applicable when the corresponding agreements are produced in the institutional frameworks of cooperation in matters of autonomous financing established in our and legal regulations. the regulatory norms of the financial system are automatically modified as necessary to configure the plenary session as a tribute.
II
The Andalusian Statute of Autonomy, reformed by Organic Law 2/2007, of March 19, in advance of the provisions of article 10.2 of the LOFCA, regulates in article 178 the taxes ceded to the Autonomous Community of Andalusia. Consequently, the cessation of the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste requires the adaptation of the content of this precept of the Statute of Autonomy incorporating the cessation of this tax.
On the other hand, the same article 178 of the Statute of Autonomy provides that its content may be modified by agreement between the Government and the Autonomous Community, which must be processed as a bill, without being considered a modification of the Statute.
For these purposes, the Mixed Commission on Economic and Fiscal Affairs State-Autonomous Community of Andalusia, in a plenary session held on September 27, 2022, has approved the Agreement accepting the transfer of the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste and setting the scope and conditions of said cessation to the Autonomous Community.
Likewise, the law that is now promulgated proceeds to adapt the content of the Statute of Autonomy of the Autonomous Community of Andalusia to the new assignment of the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste that are contemplated in the Law Organic Law 8/1980, of September 22 and in Law 22/2009, of December 18, and also proceeds to regulate the specific regime of said assignment to the Autonomous Community of Andalusia.
The single article modifies the content of article 178.1 of the Statute of Autonomy for Andalusia in order to specify that the yield of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste is transferred to this Autonomous Community. Likewise, a new fourth transitory provision is added that regulates the transitory regime for the exercise of the functions inherent to the application of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste.
Regarding the entry into force, the entry into force of this law is provided from January 1, 2023.
Sole article Modification of Law 18/2010, of July 16, of the regime of cessation of State taxes to the Autonomous Community of Andalusia and of fixing the scope and conditions of said cessation
Law 18/2010, of July 16, on the regime for the assignment of taxes from the State to the Autonomous Community of Andalusia and setting the scope and conditions of said assignment, is modified in the following terms:
- A. Article 1 was modified, it is worded as follows:
Article 1 Assignment of taxes
Section 1 of article 178 of Organic Law 2/2007, of March 19, reforming the Statute of Autonomy for Andalusia, was amended, which reads as follows:
1. Transfer to the Autonomous Community of Andalusia the performance of the following tributes:
- a) Personal Income Tax, partially, in the percentage of 50 percent.
- b) Wealth Tax.
- c) Inheritance and Donation Tax.
- d) Tax on Patrimonial Transfers and Documented Legal Acts.
- e) Gambling Tributes.
- f) The Value Added Tax, on a partial basis, in the percentage of 50 percent.
- g) The Special Tax on Beer, on a partial basis, in the percentage of 58 percent.
- h) The Special Tax on Wine and Fermented Beverages, partially, in the percentage of 58 percent.
- i) The Special Tax on Intermediate Products, on a partial basis, in the percentage of 58 percent.
- j) The Special Tax on Alcohol and Derived Beverages, partially, in the percentage of 58 percent.
- k) The Special Tax on Hydrocarbons, on a partial basis, in the percentage of 58 percent.
- l) The Special Tax on Tobacco Works, on a partial basis, in the percentage of 58 percent.
- m) The Special Tax on Electricity.
- n) The Special Tax on Certain Means of Transportation.
- ) The Tax on Retail Sales of Certain Hydrocarbons.
- o) The Tax on the deposit of waste in landfills, incineration and co-incineration of waste.
The possible suppression or modification of any of said taxes will imply the extinction or modification of the cessation.
LE0000242262_20100718
LE0000422862_20100718 - Behind. A new fourth transitory provision is added, which is worded as follows:
Fourth transitory provision Transitional regime for the exercise of the functions inherent to the application of the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste
The functions inherent to the application of the Tax on the deposit of waste in landfills, the incineration and co-incineration of waste are exercised by the State Tax Administration Agency until they have been effectively assumed by the Autonomous Community. .
If the Autonomous Community subsequently assumes these functions, the transfer to it of the material or human resources used by the State Tax Administration Agency for this purpose will not proceed.
LE0000422862_20100718
Single final provision Entry into force
This day will enter into force the day after its publication in the Official State Gazette, although it will take effect from January 1, 2023.
Therefore,
I command all Spaniards, individuals and authorities, to keep and have this law kept.
