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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 Statute of Autonomy of Catalonia, approved by Organic Law 6/2006, of July 19, in advance of the provisions of article 10.2 of Organic Law 8/1980, of September 22, regulates in the seventh additional provision the taxes transferred to the Autonomous Community of Catalonia. 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 additional provision in force of the Statute of Autonomy provides that its content may be modified by agreement between the Government and the Autonomous Community, which will be processed as a bill, without being considered a modification of the Statute of Autonomy. Statute.
For these purposes, the Mixed Commission for Economic and Fiscal Affairs State-Autonomous Community of Catalonia, in a plenary session held on September 26, 2022, has approved the Agreement accepting the assignment 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 Catalonia 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 Catalonia.
The sole article modifies the content of the seventh additional provision of the Statute of Autonomy of Catalonia in order to specify that the performance of the Tax on the deposit of waste in landfills, incineration and co-incineration of waste is transferred to this Autonomous Community .
Regarding the entry into force, the entry into force of this law is provided from January 1, 2023.
Sole article Modification of Law 16/2010, of July 16, of the regime of assignment of taxes from the State to the Autonomous Community of Catalonia and setting the scope and conditions of said assignment
Article 1 of Law 16/2010, of July 16, on the regime for the assignment of taxes from the State to the Autonomous Community of Catalonia and setting the scope and conditions of said assignment, was amended to read as follows:
Article 1 Assignment of taxes
The seventh additional provision of Organic Law 6/2006, of July 19, reforming the Statute of Autonomy of Catalonia is amended, which reads as follows:
Assign to the Autonomous Community of Catalonia 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 content of this provision may be modified by agreement between the State Government and the Generalitat, which will be processed as a Bill by the former. For these purposes, the modification of this provision will not be considered a modification of the Statute.
The scope and conditions of the assignment were established by the Mixed Commission referred to in article 210 which, in any case, will refer it to actions in Catalonia. The Government will process the Agreement of the Commission as a Bill.
LE0000233117_20100718
LE0000422860_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.
