I the right to a quality healthcare constitutes one of the pillars of the welfare State with which the Government is firmly committed.
With respect to such assistance inadequacies are appreciating in financing that lead to the need to adopt urgent measures at this time if you do not want that the service provided to citizens could suffer significantly in the immediate future.
Although there is no doubt that health benefits are competence of the autonomous communities - whose media are, in addition, except for very specific, fully transferred cases-, the Government, precisely because of this commitment that before referred to, has decided to include in its economic policy measures to strengthen health financing.
Thus, the Prime Minister filed the II Conference of Chairmen of the autonomous measures which were approved. Similarly, the subsequent Council of Fiscal policy and financial of the autonomous communities, held on 13 September 2005, approved the details of such measures, with the specification of the distribution between autonomous communities to the extent that the nature of each one of them allowed it.
The Government's proposal is set up as a policy measure economic, urgent, and added to the current system of regional funding. Not intended now to alter this system (except in the technical adjustments that might be necessary), because this would require a long time process - for study and the agglutination of the necessary agreements-which would be incompatible with the fast performance that is demanded and is intended to meet.
The implementation of these agreements requires, by its diverse nature, different legal instruments that must be effect in the most urgent manner possible, given the need before exposed.
And as one of those instruments, through the Royal Decree-Law, compliance is given two of these measures - the authorization of advances from Treasury and the rise of certain excise - requiring standard of legal rank for their implementation as well as an especially fast action given its nature.
II to the effects described, firstly, this Royal Decree-Law authorizes the Minister of economy and finance to you remember grant imprest cash to the autonomous communities of common system and cities with statute of autonomy, on account of the liquidation of the system of financing.
According to the existing system of financing, common regime autonomous communities come receiving in concept of deliveries on account of the final settlement, 98 per cent of liquid recovery by transferred tributes planned in the initial budget for the period to which they correspond. Performance of assigned taxes is subject to liquidation when final data collection are known.
Equally, in relation to the Fund's adequacy, the autonomous communities of common system and cities with statute of autonomy receive as delivery to account the 98 per cent of the amount foreseen for the Fund, and the rest, when the final data of the Fund sufficiency that corresponds to them is known.
Intends to now give a legal instrument that can achieve, in his case, a greater approximation in the time between the financing of the autonomous communities and cities with statute of autonomy and the increase in fundraising that may arise over the transferred taxes.
III second, agreed solutions is the increase of taxation that consumption of alcoholic beverages and tobacco. This measure is especially coherent with the purpose to be achieved, since it has an impact on products whose consumption can be detrimental to health and therefore, generators of health expenditure. Therefore, such increase in taxation produces the dual effect of providing funds that financed health spending, at the same time that own spending is reduced in so far as it discourages the consumption of these products. In what refers to taxes on alcohol and alcoholic beverages, their tax rates are increased 10 percent. In terms of the manufactured tobacco tax, the specific rate applicable to cigarettes is increased 5.3 percent, while the "ad valorem" type is increases almost by one percentage point. 'Ad valorem' tax rates applicable to the rest of manufactured tobacco are increased in a similar proportion to global rise affecting the taxation of cigarettes by application of the new rates. In all cases respecting the conditions required by the legislation.
Finally, as a legal figure through which approve these measures, should be noted that, on the one hand, it's amendments concerning the amount of types of assessment which are subject to the principle of reservation of law. On the other hand, the existence, within the framework of a parliamentary processing ordinary, a long period of time between the knowledge of the measure and its entry into force, would negatively affect its own effectiveness and could cause, in addition, distortions and speculative behavior in the market of the products concerned. Therefore it is considered that recourse to the figure of the Royal Decree-law is fully justified.
Virtue, in application of the authorization contained in article 86.1 of the Spanish Constitution, a proposal from the Minister of economy and finance and prior deliberation of the Council of Ministers at its meeting of September 16, 2005, D I S P O N G O: article 1. Authorization to the Minister of economy and finance to agree the granting by the Treasury advances cash to account the definitive settlement of transferred taxes and fund adequacy.
One. In order to approach the financing of autonomous communities and cities with statute of autonomy to raise real income from transferred taxes, it authorizes the Minister of economy and finance so that, at the request of those, and at least six months of the year, agreed to the granting by the treasure of cash advances to the final of transferred taxes settlement account and the Fund's adequacy.
These advances can reach an amount of up to four per cent of the basis of calculation used for the initial fixation of deliveries on account transferred taxes and fund adequacy of the financial year in which they are requested, as set out in the law 21/2001, of 27 December, which regulates tax measures and administrative of the new system of financing of the autonomous communities of common system and cities with statute of Autonomy.
The cash advances will be cancelled at the moment that is practiced the liquidation final year financing system respect which have been granted.
Two. The provisions of the preceding paragraph, the maximum amount that may reach the cash advances during the year 2005 will be two per cent of the basis of calculation used for the initial fixation of deliveries on account by transferred taxes and fund adequacy of exercise.
Second article. Modification of the rates of excise duties on alcohol and alcoholic beverages.
With effect from the entry into force of this Royal Decree, law 38/1992 of 28 December, excise, is modified in the following terms: one. Paragraphs 5 and 6 of article 23 are drafted as follows: «(5. El Impuesto sobre Productos Intermedios será exigible en Canarias a los siguientes tipos impositivos: a) intermediate products with an actual alcoholic strength by volume of not more than 15 per 100 vol.: 26,09 EUR per hectolitre. "
(b) other intermediate products: 43.47 euros per hectolitre.
6. the tax on Alcohol and beverages derived shall be required in the Canary Islands to the type of 649,66 euros per hectolitre of pure alcohol, without prejudice to the provisions of articles 40 and 41 of this Act.»
Two. Article 26 is worded as follows: «article 26. Tax rates.
1 tax shall be required, with regard to products falling within its target area, according to the following headings: heading 1.a). Products of an actual alcoholic strength by volume of not exceeding 1.2 per 100 vol.: 0 euros per hectolitre.
Item 1.b). Products with an alcoholic strength exceeding 1.2 per cent vol. and not more than 2.8 per 100 vol.: 2.75 euros per hectolitre.
Heading 2. Products with an acquired alcoholic strength by volume exceeding 2.8 per 100 vol. and a degree lower plate to 11: 7.48 euros per hectolitre.
Heading 3. Products with a degree not lower plate 11 and not greater than 15: 9.96 euros per hectolitre.
Heading 4. Products with a degree plate greater than 15 and not more than 19: 13.56 euros per hectolitre.
Heading 5. Products with a degree plate greater than 19: 0.91 euros per hectolitre and per degree Plato.
2. for the purposes of the provisions of the preceding paragraph, the determination of the degree dish shall be allowed a tolerance of up to 0.2 degrees.»
3. Article 34 is worded as follows: «article 34. Tax rate.
Without prejudice to the provisions of article 23, the tax shall be required to the following tax rates: to) intermediate products with an actual alcoholic strength by volume of not more than 15 per 100 vol.: 33,32 EUR/HL.
"(b) other intermediate products: 55,53 euros per hectolitre."
Four. Article 39 is worded as follows: «article 39. Tax rate.
The tax shall be required to the type of 830,25 euros per hectolitre of pure alcohol, without prejudice to the provisions of articles 23, 40 and 41.»
5. The number 5 paragraphs a) and b) of paragraph 2 and paragraph 4 of article 40 are written as follows: «5 ° type of lien. The tax shall be required at the rate of 726,54 euros per hectolitre of pure alcohol. When tax is payable in the Canary Islands, the type will be 565,66 euros per hectolitre of pure alcohol. Provisions of this number is understood without prejudice to the provisions of article 41.'
«4 introduction of derived drinks manufactured in other Member States by small distillers.
The rate applicable in relation to derived drinks manufactured by independent producers located in other Member States that obtain an annual production not exceeding 10 hectolitres of pure alcohol, will be 726,54 euros per hectolitre of pure alcohol. When tax is payable in the Canary Islands, the type will be 565,66 euros per hectolitre of pure alcohol."
6. Article 41 is worded as follows: «article 41. Harvest regime.
When derived drinks obtained from artisan distillation arrangements intended directly from factory to the consumption of the growers, in the form and with the conditions established by regulation, the applicable tax rate will be 195,98 euros per hectolitre of pure alcohol. When tax is payable in the Canary Islands, the rate applicable shall be 151,86 EUR per hectolitre of pure alcohol. The application of these rates shall be limited to the amount of drink equivalent to 16 litres of pure alcohol per harvest per year.»
Third article. Modification of the rates of tax on the manufactured tobacco.
Article 60 of the law 38/1992, of 28 December, excise, shall be worded as follows: 'article 60. Tax rates.
The tax is required with the following tariff: heading 1. Cigars and cigarillos: 12.71 per 100.
Heading 2. Cigarettes: Will be taxed at the same time to the following tax rates: a) proportional: 54,95 per 100.
(b) specific type: 4,20 euros per each 1,000 cigarettes.
Heading 3. Sting for bundling: 38,46 per 100.
Heading 4. «The other manufactured tobacco: 22.87 100.»
Sole final provision. Entry into force.
The present Royal Decree-Law shall enter into force the day of its publication in the «Official Gazette».
Given in Madrid, on September 16, 2005.
JUAN CARLOS R.
The President of the Government, JOSÉ LUIS RODRÍGUEZ ZAPATERO