Law 6/2004, of 14 April, timely modification of the law on the tax on real estate transfers since the General Council in its session of 14 April 2004 has approved the following: Law 6/2004, of 14 April, timely modification of the law on the tax on real estate transfer preamble in article 4 of the law on the tax on real estate transfers , 29 December 2000, declared exempt from the application of the tax the constitutions and transmissions of real rights over real estate in favor of the General Council, the Government, the communes and the quarter-finals, but not expressly recognizes the exemption of the transmissions and constitutions of real rights over real estate in favor of the co-princes.

Given that the co-princes are instituted as head of State and top representatives of the Andorran people (article 43 of the Constitution), it is considered necessary to amend paragraph 1 of article 4, and expressly exemptar constitutions and transmissions of real rights over real estate in favor of the co-princes as head of the State.

Article only modifies the wording of paragraph 1 of article 4 of the law on the tax on real estate transfers, of 29 December 2000, which is worded as follows: 1. Remain exempt from tax the transmissions and constitutions of rights of real estate made in favor of the co-princes in its capacity as head of the State, the General Council the Government, the communes and the quarter-finals, as well as those made by administered for the redistribution of the land of his property that have been contained in a unit of action defined in the urbanism plans, all in application of the provisions of the general law of spatial planning and urbanism and the regulations that develop.

Final provision this law shall enter into force the day after being published in the official bulletin of the Principality of Andorra.

Casa de la Vall, 14 April 2004 Francesc Areny Casal Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.

Jacques Chirac Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra