I

The fifth additional provision of Law 19/2003 of 4 July on the legal regime for the movement of capital and economic transactions with the outside world and on certain measures for the prevention of It adds an additional provision in the thirteenth to Law 51/2002 of 27 December, of reform of Law 39/1988 of 28 December, regulating local farms, establishing that the Government will prepare and approve within one year from the entry into force of this law the recast text of the Law Regulatory of the Haciendas Local.

The period of this rating was extended to 15 months by the final provision of Law 62/2003 of December 30, of Law 62/2003, of fiscal, administrative and social measures, which amends the additional provision Thirteenth of Law 51/2002, of December 27, of reform of Law 39/1988, of December 28, regulating the local farms.

This enablement is intended to give greater clarity to the tax and financial system applicable to local entities through the integration into a single body of law 39/1988, of December 28, and of the Law 51/2002 of 27 December, in particular certain additional and transitional provisions of the latter, thereby contributing to increase the legal certainty of the tax administration and, in particular, of taxpayers.

However, this legislative delegation has the most limited scope of those provided for in Article 82 (5) of the Constitution, since it is limited to the mere formulation of a single text and does not include authorization for regularise, clarify and harmonise legal texts to be recast.

II

Law 39/1988 of December 28, published in the "Official State Gazette" of 30 December 1988, approved a new regulatory regulation for local farms, in their tax and financial aspects. Since its entry into force, however, this law has undergone a number of amendments, including its recent character and its importance, those carried out by Law 50/1998 of 30 December 1998 on tax measures, In the case of law 51/2002, of 27 December, which has been amended, it is necessary to amend the provisions of Law No 39/1988 of 28 December 1988 and a reform of great importance throughout the tax system. and financial own of local farms.

The recast text approved by this royal legislative decree integrates Law 39/1988 of 28 December, both its articulated and the additional and transitional provisions whose incorporation is relevant, and determined additional and transitional provisions of Law 51/2002 of 27 December, in particular those whose incorporation into the recast text is appropriate to give it greater clarity in the conjunction between Law 39/1988 of 28 December, and Law 51/2002 of 27 December.

In particular, the first, second, seventh and eighth additional provisions and the first, second, third, fourth, fifth, sixth, seventh, eighth, tenth, eleventh and second transitional provisions are incorporated into the recast text. twelfth, all of them from Law 51/2002, of December 27, in some cases with the adaptations of precise wording to give them the sense that they had in their incorporation to the law cited.

In addition, in the recast text, the quotas for the Tax on Mechanical Traction Vehicles, as well as the amount of the minor expenditure not subject to prior intervention, are already expressly included in the text. Rules of Law 46/1998 of 17 December 1998 on the introduction of the euro.

The final provision of Law 62/2003, of December 30, of fiscal, administrative and social order measures, amends the additional provision of Law 51/2002, of December 27, of the reform of the Law 39/1988, of 28 December, regulating the local farms, which was added by Law 19/2003 of 4 July, and sets a period of 15 months from the entry into force of that Law 51/2002, of 27 December, for the elaboration and approval of the recast text of the Local Law Regulatory Law.

As a result of the extension of the deadline for approving the recast text of the Local Government Law Regulatory Law, the amendments have been incorporated into this text as Articles 15 and 64 of Law 62/2003 of 30 December, of tax, administrative and social order measures, in accordance with Law 39/1988 of 28 December, regulating local farms.

III

This royal legislative decree contains an article approving the recast text of the Local Government Law Regulatory Law, two additional provisions: the first one regulates the normative references to the texts repealed, and the second refers to the application of the special scheme provided for in Title X of Law 7/1985 of 2 April, Regulation of the Basis of the Local Regime; two transitional provisions governing the application of the General Law Tax and the General Budget Law until the entry into force of the new texts adopted on 17 In December and 26 November 2003 respectively, three transitional provisions governing the participation of local authorities in State taxes for exercises prior to 1 January 2004 and the application of the references to the new General Tax and General Budget Laws until their entry into force; a derogation provision providing for the repeal of Law 39/1988 of 28 December and of Law 51/2002 of 27 December, and a provision final entry into effect.

The recast text is structured in a preliminary title, six titles, 223 articles, 12 additional provisions, 17 transitional provisions, and a final disposition.

Also, an index of its articles is included, the purpose of which is to facilitate the use of the standard by its addressees by means of a rapid localization and systematic location of its precepts.

In its virtue, on the proposal of the Minister of Finance, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting of March 5, 2004,

D I S P O N G O:

Single item. Approval of the recast text of the Local Law Regulatory Law.

The recast text of the Local Government Law Regulatory Law, which is included below, is approved.

Single additional disposition. Regulatory referrals.

The normative references made in ordinances and in other provisions to Law 39/1988, of December 28, regulating the Local Government, and to Law 51/2002, of December 27, of reform of the former, will be understood made to the corresponding precepts of this recast text.

Additional provision second. Special scheme for municipalities with a large population.

The provisions of this law will apply without prejudice to the special scheme provided for large population municipalities under Title X of Law 7/1985 of 2 April, Regulatory of Local Regime Bases.

First transient disposition. Regulation before 1 January 2004.

The participation of local entities in State taxes, corresponding to the exercises initiated prior to January 1, 2004, will be governed by the legislation repealed by this royal legislative decree.

Second transient disposition. Law 58/2003, of December 17, General Tax.

Until June 1, 2004, the date of entry into force of Law 58/2003, of December 17, General Tax, the references made in the recast text that approves this royal legislative decree to Law 58/2003, of 17 of December, shall be construed as being made to the corresponding of Law 230/1963 of 28 December, General Tax, and of Law 1/1998, of 26 February, of Rights and Guarantees of the Taxpayers, in the terms provided by Law 39/1988, of 28 December, regulating local farms.

Transitional provision third. Law 47/2003 of 26 November, General Budget.

Until January 1, 2005, the date of entry into force of Law 47/2003, of November 26, General Budget, the references made in the recast text that approves this royal legislative decree to Law 47/2003, of 26 of November, shall be construed as having been made to the corresponding recused text of the General Budget Law, approved by Royal Decree No 1091/1988 of 23 September 1988, in the terms laid down in Law 39/1988 of 28 December 1988, regulatory for local farms.

Single repeal provision. Regulatory repeal.

1. All provisions of the same or lower rank which are opposed to this law and in particular the following shall be repealed:

(a) Law 39/1988 of 28 December, regulating local farms, except for the first, eighth and 19th additional provisions.

(b) Law 51/2002 of 27 December 2002 on the reform of Law 39/1988 of 28 December on Local Government Regulations, with the exception of the third, fourth, fifth, sixth, tenth, 11th and 12th provisions, as well as the transitional provision novena.

2. The provisions of this derogating provision shall not prejudice the rights of the public treasury in respect of obligations arising during its lifetime.

Single end disposition. Entry into force.

1. This royal legislative decree and the recast text it approves will enter into force on the day following its publication in the "Official State Gazette".

2. Notwithstanding the foregoing, the financing model for the local authorities described in Chapters III and IV of Title II and Chapters III and IV of Title III of the attached recast text shall enter into force on 1 January 2004 and shall be the subject of annual development by the General Budget Laws of the State, in accordance with the guidelines set out in the aforementioned recast text.

Dado en Madrid, a 5 de marzo de 2004.

JOHN CARLOS R.

The Minister of Finance,

CRISTOBAL MONTORO ROMERO

RECAST TEXT OF THE LOCAL HACIENDAS REGULATORY ACT

Index

Preliminary Title. Scope of application.

Article 1. Scope of application.

Title I. Resources for local farms.

Chapter I. Enumeration.

Article 2. Enumeration of local entities ' resources.

Chapter II. Private law income.

Article 3. Definition.

Article 4. Legal regime.

Article 5. Target limitation.

Chapter III. Tributes.

Section 1. General Rules.

Article 6. Principles of local taxation.

Article 7. Delegation.

Article 8. Collaboration.

Article 9. Tax benefits, regime and compensation.

Article 10. Surcharges and interest on late payment.

Article 11. Tax infringements and penalties.

Article 12. Management.

Article 13. Queries.

Article 14. Review of acts on the administrative path.

Section 2. Inposition and local tax management.

Article 15. Tax ordinances.

Article 16. Content of the tax ordinances.

Article 17. Elaboration, publication and publicity of tax ordinances.

Article 18. Interested in the effects of claiming against interim agreements.

Article 19. Litigation-administrative resource.

Section 3. Fees.

Subsection 1. Rd Taxable.

Article 20. Taxable fact.

Article 21. Non-fastening and exemption assumptions.

Article 22. Compatibility with special contributions.

Subsection 2. Th Passive Subjects.

Article 23. Taxable persons.

Subsection 3. Amount and accrual.

Article 24. Tax quota.

Article 25. Fee-setting agreements: technical-economic report.

Article 26. Accrual.

Article 27. Management.

Section 4. Special Contributions.

Subsection 1. Rd Taxable.

Article 28. Taxable fact.

Article 29. Local public works and services.

Subsection 2. Passive Subject.

Article 30. Taxable person.

Subsection 3. Taxable Base.

Article 31. Tax base.

Subsection 4. Th Quota and accrual.

Article 32. Tax quota.

Article 33. Accrual.

Subsection 5. Th Imposition and Sort.

Article 34. Taxation and management agreements.

Article 35. Management and collection.

Subsection 6. Citizen Collaboration.

Article 36. Citizen collaboration.

Article 37. Administrative association of taxpayers.

Section 5. Taxes and surcharges.

Article 38. Taxes and surcharges.

Chapter IV. Participations in the taxes of the State and the Autonomous Communities.

Article 39. Participations in the taxes of the State and the Autonomous Communities.

Chapter V. Grants.

Article 40. Grants.

Chapter VI. Public prices.

Section 1. Concept.

Article 41. Concept.

Article 42. Excluded services and activities.

Section 2. Required for payment.

Article 43. Required to pay.

Section 3. Cantia and obligation to pay.

Article 44. Amount.

Article 45. Management.

Section 4.

Article 46. Collection.

Section 5.

Article 47. Fixing.

Chapter VII. Credit operations.

Article 48. Subjective and objective scopes.

Article 49. Purpose, real and financial instruments and guarantees.

Article 50. Inclusion of credit operations in the approved budget.

Article 51. Short-term credit operations.

Article 52. Credit operations concertation: legal regime and powers.

Article 53. Long-term credit operations: authorisation regime.

Article 54. Long-term credit operations of autonomous bodies and commercial companies.

Article 55. Central to risk information.

Title II. Municipalities ' resources.

Chapter I. Enumeration.

Article 56. Municipalities ' resources.

Chapter II. Own taxes.

Section 1. Fees.

Article 57. Fees.

Section 2. Special Contributions.

Article 58. Special contributions.

Section 3. Taxes.

Subsection 1. General disposition.

Article 59. Tax enumeration.

Subsection 2. Inmovable Property Tax.

Article 60. Nature.

Article 61. Taxable fact and non-subjection assumptions.

Article 62. Exemptions.

Article 63. Taxable person.

Article 64. Actual condition in the transmission and joint and joint responsibility.

Article 65. Tax base.

Article 66. Liquidable Base.

Article 67. Reduction in rateable value.

Article 68. Duration and amount of reduction.

Article 69. Base value of the reduction.

Article 70. Computation of the reduction period in special assumptions.

Article 71. Full quota and liquid quota.

Article 72. Type of charge. Surcharge for unoccupied residential residential buildings on a permanent basis.

Article 73. Mandatory bonuses.

Article 74. Potestative bonuses.

Article 75. Accrual and tax period.

Article 76. Statements and communications to the Real Estate Catastro.

Article 77. Tax management of the tax.

Subsection 3. Tax on Economic Activities.

Article 78. Nature and taxable fact.

Article 79. Economic activity taxed.

Article 80. Proof of the exercise of taxed economic activity.

Article 81. Non-fastening assumptions.

Article 82. Exemptions.

Article 83. Taxable persons.

Article 84. Tax quota.

Article 85. Tax rates.

Article 86. Weighting coefficient.

Article 87. Situation coefficient.

Article 88. Mandatory and potestative bonuses.

Article 89. Tax and accrual period.

Article 90. Tax management of the tax.

Article 91. Registration of the tax.

Subsection 4. Mechanical Traction Vehicle Tax.

Article 92. Nature and taxable fact.

Article 93. Exemptions.

Article 94. Taxable persons.

Article 95. Quota.

Article 96. Tax and accrual period.

Article 97. Tax management of the tax.

Article 98. Self-validation.

Article 99. Justification for payment of tax.

Subsection 5. Constructions, Installations, and Works Tax.

Article 100. Nature and taxable fact.

Article 101. Taxable persons.

Article 102. Tax base, share and accrual.

Article 103. Tax management of the tax.

Potestative Bonuses.

Subsection 6. Tax on the Increase in the Value of Urban Nature's Land.

Article 104. Nature and taxable fact.

Assumptions not to hold.

Article 105. Exemptions.

Article 106. Taxable persons.

Article 107. Tax base.

Article 108. Type of charge. Full quota and liquid quota.

Article 109. Accrual.

Article 110. Tax management of the tax.

Chapter III. Cession of tax collection from the State.

Section 1. th Scope and general conditions of the assignment.

Article 111. Subjective scope.

Article 112. Purpose of the assignment.

Article 113. Yields on which the percentages to be transferred shall apply.

Article 114. Review.

Section 2. th Scope and specific conditions of the assignment.

Article 115. Scope of the assignment and connection points in the Income Tax of the Physical Persons.

Article 116. Scope of the assignment and connection point in the Value Added Tax.

Article 117. Scope of the assignment and connection point in the Special Taxes on Manufacturing.

Chapter IV. Participation of municipalities in state taxes.

Section 1. Complementary Funding Fund.

Article 118. Subjective scope.

Article 119. General rule for determining participation in the Supplementary Fund for funding.

Article 120. Rule for determining the participation in the Supplementary Fund for the base year.

Article 121. Index of evolution.

Section 2. Participation of other municipalities.

Article 122. Subjective scope.

Article 123. Determination of the total amount of participation.

Article 124. Distribution of the total amount of participation.

Article 125. Tourist municipalities.

Section 3. Model Review described in this chapter.

Article 126. Review.

Chapter V. Public prices.

Article 127. Public prices.

Chapter VI. Personal and transport provision.

Section 1. Common Rules.

Article 128. Common rules.

Section 2. Personal Prstation.

Article 129. Personal benefit.

Section 3. Transport Prstations.

Article 130. Transport capabilities.

Title III. Resources of the provinces.

Chapter I. Enumeration.

Article 131. Resources of the provinces.

Chapter II. Tax resources.

Section 1. Fees.

Article 132. Fees.

Section 2. Special Contributions.

Article 133. Special contributions.

Section 3. Recargos of the provinces.

Article 134. Surcharge of the provinces on the Tax on Economic Activities.

Chapter III. Cession of tax collection from the State.

Section 1. th Scope and general conditions of the assignment.

Article 135. Subjective scope.

Article 136. Purpose of the assignment.

Section 2. th Scope and specific conditions of the assignment.

Article 137. Scope of the assignment and connection points in the Income Tax of the Physical Persons.

Article 138. Scope of the assignment and connection point in the Value Added Tax.

Article 139. Scope of the assignment and connection point in the Special Taxes on Manufacturing.

Chapter IV. Participation of the provinces in state taxes.

Section 1. Participation in the complementary funding fund.

Article 140. Subjective scope.

Article 141. General rule for determining participation in the Supplementary Fund for funding.

Article 142. Rule for determining the participation in the supplementary funding fund for the base year.

Article 143. Index of evolution.

Section 2. Health Care Financing.

Article 144. Funding of healthcare.

Section 3. Participation of other provinces and similar entities.

Article 145. Subjective scope.

Article 146. Determination of the amount of participation.

Chapter V. Grants.

Article 147. Grants.

Chapter VI. Public prices.

Article 148. Public prices.

Chapter VII. Other resources.

Article 149. Other resources.

Title IV. Resources of other local entities.

Chapter I. Resources of supramunicillate entities.

Section 1. Common Rules.

Article 150. Resources of the supramunitial entities.

Article 151. Special contributions.

Article 152. Tax revenue.

Section 2. Mth Areas.

Article 153. Resources in metropolitan areas.

Section 3. Associative Municipal Entities.

Article 154. Resources of the associative municipal entities.

Section 4. th Comarcas and other supramunitial entities.

Article 155. Resources of the coffers.

Chapter II. Resources of entities with a territorial scope lower than the municipality.

Article 156. Resources of entities with a territorial scope lower than the municipality.

Title V. Special regimes.

Chapter I. Baleares.

Article 157. Funding.

Chapter II. Canary Islands.

Article 158. Funding.

Chapter III. Ceuta and Melilla.

Article 159. Funding.

Chapter IV. Madrid.

Article 160. Special financial regime.

Chapter V. Barcelona.

Article 161. Special financial regime.

Title VI. Budget and public expenditure.

Chapter I. Of the budgets.

Section 1. Content and Approval.

Article 162. Definition.

Article 163. Temporary scope.

Article 164. Contents of the general budget.

Article 165. Contents of the budget members of the general budget.

Article 166. Annexes to the general budget.

Article 167. Structure of income and expense statements.

Article 168. Initial elaboration and approval procedure.

Article 169. Advertising, definitive approval and entry into force.

Article 170. Administrative complaint: Active legitimisation and causes.

Article 171. Litigation-administrative resource.

Section 2. of the credits and their modifications.

Article 172. Specialty and limitation of credits.

Article 173. Enforceability of obligations, prerogatives and limitation of expenditure commitments.

Article 174. Expenditure commitments of a multiannual nature.

Article 175. Low for cancellation of credits.

Article 176. Timing of credits.

Article 177. Extraordinary credits and credit supplements.

Article 178. Extensible credits.

Article 179. Credit transfers: formal limits and competition.

Article 180. Credit transfers: objective limits.

Article 181. Generations of credit.

Article 182. Credit additions.

Section 3. Execution and Settlement.

Article 183. Legal regime.

Article 184. Phases of the expenditure management procedure.

Article 185. Responsibilities for the management of expenditure.

Article 186. Ordering of payments.

Article 187. Plan of disposition of funds.

Article 188. Personal responsibility.

Article 189. Prerequisites for the issue of payment orders.

Article 190. Payments to justify. Fixed cash advances.

Article 191. Closure and settlement of the budget.

Article 192. Closure and liquidation of the budget of autonomous bodies.

Article 193. Settlement of the budget with negative cash balance. Referral to other public administrations.

Chapter II. From the treasury of the local entities.

Article 194. Definition and legal status.

Article 195. Control and accounting system.

Article 196. Functions.

Article 197. Box and bank accounts.

Article 198. Means of income and payment.

Article 199. Treasury management.

Chapter III. Accounting.

Section 1. General Provisions.

Article 200. Legal regime.

Article 201. Accountability.

Article 202. Accounting year.

Article 203. Competence.

Article 204. Accounting function of the Intervention.

Article 205. Local public accounting purposes.

Article 206. Support for accounting annotations.

Article 207. Regular information for the corporation's plenary session.

Section 2. States of annual accounts of local entities.

Article 208. General account training.

Article 209. Content of the general account of local entities.

Article 210. Competence.

Article 211. Memories that accompany the general account.

Article 212. Surrender, publicity and approval of the general account.

Chapter IV. Control and audit.

Article 213. Internal control.

Article 214. Scope and modalities for the exercise of the intervention function.

Article 215. Repair.

Article 216. Effects of the repair.

Article 217. Discrepancies.

Article 218. Report on discrepancies resolution.

Article 219. Prior audit.

Article 220. Scope and purpose of financial control.

Article 221. Effectiveness control.

Article 222. Powers of the controller staff.

Article 223. External control.

Additional disposition first. The tax authority of the Autonomous Communities on taxable matters taxed by the Tax on Mechanical Traction Vehicles and by the Municipal Tax on Suntuary Expenses, in its mode of harvesting of hunting and fishing.

Additional provision second. Periodic rate requirement as a consequence of the variation of the service or activity being performed.

Additional provision third. Tax benefits.

Additional provision fourth. Debts of local entities with public creditors: way of compensation and liability.

Additional provision fifth. Grants to local entities for urban collective transport services.

Additional provision sixth. Updating the structure of local entities ' budgets.

Additional provision seventh. Application to the uniprovincial autonomous communities.

Additional disposition octave. Special arrangements for the Historical Territories of the Basque Country in municipal matters.

Additional provision ninth. Tax effort.

Additional provision 10th. References in the Tax on Economic Activities.

Additional provision eleventh. Local Canary Islands.

Additional disposition twelfth. Temporary application in the Tax on Economic Activities of the Potestative Allowances and the exemption provided for in Article 82.1.b) of this Law.

First transient disposition. Scheme of the tax benefits prior to Law 39/1988, of 28 December, regulating local farms.

Second Transitional Provision: Property Tax.

Transitional provision third. Tax benefits on the Real Estate Tax.

Transitional disposition fourth. Tax benefits in the Tax on Economic Activities.

Transient disposition fifth. Tax benefits on the Mechanical Traction Vehicle Tax.

Transitional disposition sixth. Municipal Tax on Suntuary Expenses.

Transitional disposition seventh. Financial regime in Madrid and Barcelona.

Transient disposition octave. Taxation of real estate of special characteristics.

transient disposition ninth. The liquidable base of the rustic real estate.

Transient disposition tenth. Procedures in processing.

Transient disposition eleventh. Tax ordinances and time limits for the approval of the tax rate on the Real Estate Tax and the value of the securities, the notification of cadastral values and the delivery of the cadastral rolls.

Transient Disposition twelfth. Determination of the liquidable property tax base.

transient disposition thirteenth. Bonuses for the start of activity in the Tax on Economic Activities.

Transitional disposition fourteenth. Exemptions in the Tax on Mechanical Traction Vehicles derived from article 94 of Law 39/1988, of December 28, in its wording prior to Law 51/2002, of December 27.

15th transient disposition. Tax rates of the Real Estate Tax.

Transient disposition sixteenth. Notifications.

transient disposition seventeenth. Census management and inspection of the Economic Activities Tax.

Single end disposition. Regulatory authority.

RECAST TEXT OF THE LOCAL HACIENDAS REGULATORY ACT

PRELIMINARY TITLE

Scope

Article 1. Scope of application.

1. They have the consideration of bases of the financial legal regime of the local administration, dictated under the protection of article 149.1.18. of the Constitution, the precepts contained in this law, with the exception of paragraphs 2 and 3 of article 186, except Those who regulate the local tax system, dictated by the provisions of Article 133 of the Constitution and those who take part in the State taxes referred to in Article 142 of the Constitution; prejudice to the exclusive powers conferred on the State by virtue of the provisions of the Article 149.1.14. of the Constitution.

2. This law shall apply throughout the national territory, without prejudice to the financial regimes of the Historical Territories of the Basque Country and Navarre.

3. This law shall also apply without prejudice to international treaties and conventions.

TITLE I

Resources from local haciendas

CHAPTER I

Enumeration

Article 2. Enumeration of local entities ' resources.

1. The local authorities ' finances shall consist of the following resources:

(a) The income from his or her estate and other private law.

(b) Own taxes classified in taxes, special contributions and taxes and surcharges payable on the taxes of the Autonomous Communities or other local entities.

c) The participation in the taxes of the State and the Autonomous Communities.

d) Grants.

e) Those perceived as public prices.

f) The product of credit operations.

g) The product of fines and penalties in the field of their competencies.

h) Other public law benefits.

2. For the collection of taxes and amounts which as revenue from public law, such as non-tax public property benefits, public prices, fines and pecuniary penalties, must be levied on the local entities in accordance with the provisions of the preceding paragraph, such Hacienda shall hold the prerogatives legally established for the State's finances, and shall act, where appropriate, in accordance with the administrative procedures corresponding.

CHAPTER II

Private Law Revenue

Article 3. Definition.

1. Yields or products of any nature derived from their assets, as well as acquisitions for inheritance, legacy or donation, constitute private law income of local entities.

2. For these purposes, the assets of their property, as well as for the actual or personal rights, which are subject to economic valuation, shall be deemed to be the assets of the local authorities, provided that each other does not found affections to public use or service.

3. In no case shall be the consideration of private-law revenue which, by any means, comes from local public domain goods.

4. The amount obtained in the disposal of assets belonging to the assets of the local authorities as a result of their disaffection as public domain goods and after sale shall also be considered as private income. even though they were subject to administrative concession. In such cases, unless the development legislation of the autonomous communities provides for anything else, who is the last concessionaire before the disaffection will have preferential right of direct acquisition of the goods without the need for an auction public.

Article 4. Legal regime.

The effectiveness of local finance rights included in this chapter will be carried out in accordance with the rules and procedures of private law.

Article 5. Target limitation.

Revenue from the disposal or taxation of goods and rights which are considered to be of property shall not be used for the financing of current expenditure, except in the case of surplus parcels of land non-buildable public or non-usable effects in municipal or provincial services.

CHAPTER III

Tributes

SECTION 1 GENERAL RULES

Article 6. Principles of local taxation.

The taxes established by local authorities under the provisions of Article 106.1 of Law 7/1985, of April 2, Regulatory of the Bases of the Local Regime, will in any case respect the following principles:

(a) Do not subject to lien located property, developed activities, yields or expenses incurred outside the territory of the respective entity.

(b) Not to tax, as such, business, acts or acts concluded or performed outside the territory of the Impostive Entity, or the exercise or the transfer of goods, rights or obligations which have not been born or otherwise fulfilled. in that territory.

c) Not to imply any obstacle to the free movement of persons, goods or services and capital, nor to affect in an effective manner the establishment of the residence of persons or the location of undertakings and capital within the Spanish territory, without this obstinate so that local authorities can implement the urban planning of their territory.

Article 7. Delegation.

1. In accordance with the provisions of Article 106.3 of Law 7/1985 of 2 April of 2 April, the local authorities may delegate to the Autonomous Community or to other local authorities in the territory of which they are located. integrated, the powers of management, liquidation, inspection and tax collection that this law attributes to them.

In addition, local authorities may delegate to the autonomous community or other local entities in the territory of which they are integrated, the management, settlement, inspection and collection powers of the other Public law that corresponds to them.

2. The agreement adopted by the plenum of the corporation will have to fix the scope and content of the aforementioned delegation and will be published, once accepted by the corresponding organ of government, always referred to the plenary, in the case of Local Entities in whose territory is integrated into the "Official Bulletins of the Province and the Autonomous Community", for general knowledge.

3. The exercise of the delegated powers shall be in accordance with the procedures, procedures and measures in general, legal or technical, relating to the tax management established by this law and, in addition, to those provided for in the General Tax Law. The acts of management carried out in the exercise of that delegation shall be contested in accordance with the procedure corresponding to the managing body and, in the final analysis, before the Administrative-Administrative Jurisdiction.

The delegated powers shall be exercised by the body of the delegated entity that proceeds in accordance with the internal rules of distribution of the entity's own powers.

4. Entities which, under the provisions of this Article, have assumed by delegation of a local entity all or some of the powers of management, liquidation, inspection and collection of all or some of the taxes or resources of law public of that local authority, may exercise such delegated powers in all its territorial scope and even in that of other local entities that have not delegated such powers to it.

Article 8. Collaboration.

1. In accordance with the provisions of article 106.3 of Law 7/1985, of April 2, Regulatory of the Bases of the Local Regime, the tax administrations of the State, the Autonomous Communities and the local authorities will collaborate in all the management, settlement, inspection and collection of local taxes.

Similarly, the Administrations referred to in the preceding paragraph shall collaborate on all orders for the management, settlement, inspection and collection of the remaining public-law revenues of the local entities.

2. In particular, such administrations:

(a) All information that is mutually requested shall be provided and, where appropriate, the precise technical intercommunication shall be established through the respective IT centres.

(b) They shall be provided to each other, in the manner that is regulated by law, the assistance that is of interest to the effects of their respective tasks, and the data and antecedents to be claimed.

(c) They shall immediately communicate, in the manner in which they are regulated, the facts with significance for the taxes and other public-law resources of any of them, which are shown as the consequence of the verification and investigation of the respective inspection services.

(d) They may develop and prepare joint or coordinated inspection plans on targeted objectives, sectors and procedures.

This paragraph is without prejudice to the legal regime to which the use and transfer of the tax information is subject.

3. Action in matters of inspection or executive recovery to be carried out outside the territory of the respective local authority in relation to its own public-law revenue shall be carried out by the competent authorities of the Member State concerned. the corresponding autonomous community when they are to be carried out in the territorial scope of the community, and by the competent authorities of the State in another case, upon request of the president of the corporation.

4. Entities which, under the provisions of this Article, have established arrangements for collaboration with local authorities for the management, settlement, inspection and collection of taxes and other public-law revenue of such entities. local entities, may develop such collaborative activity in all their territorial scope and even in that of other local entities with which they have not established any form of collaboration.

Article 9. Tax benefits, regime and compensation.

1. No other tax benefits may be recognised in local taxes than those expressly provided for in the rules with a range of law or those arising from the application of international treaties.

However, it will also be possible to recognize the tax benefits that local authorities establish in their tax ordinances in the cases expressly provided for by law. In particular, and under conditions which may provide for such ordinances, they may provide for a bonus of up to five per cent of the share in favour of taxable persons who are domiciled in their periodic maturity debts in an institution. financial, anticipate payments or perform actions that involve collaboration in revenue collection.

2. The laws establishing tax benefits in respect of local taxes will determine the compensation formulas to be obtained; these formulas will take into account the possibilities of future growth of the resources of the institutions. Premises from the taxes in respect of which the said tax benefits are established.

This will not apply in any case when it comes to the tax benefits referred to in the second subparagraph of paragraph 1 of this article.

3. Where the State grants moratoriums or deferrals in the payment of local taxes to any person or entity, it shall be obliged to arbitrate the formulas for compensation or advance payment in favor of the respective local entity.

Article 10. Surcharges and interest on late payment.

In the levy of local taxes and of the remaining public-law revenues of local authorities, the surcharges and interest on late payment will be required and determined in the same cases, form and amount as in the State taxes.

Where the tax ordinances so provide, no interest will be required to delay the payment deferral or fractionation agreements that would have been requested on a voluntary basis, under the terms and conditions provided for by the an ordinance, provided that they relate to debts of periodic maturity and collective notification and that the total payment of such debts occurs in the same financial year as that of their accrual.

Article 11. Tax infringements and penalties.

In the matter of local taxes, the regime of violations and penalties regulated in the General Tax Law and the provisions that complement and develop it will be applied, with the specifications resulting from this law and the which, if applicable, are established in the tax systems under the law.

Article 12. Management.

1. The management, liquidation, inspection and collection of local taxes shall be carried out in accordance with the provisions of the General Tax Law and the other laws of the State of the Regulatory State, as well as in the provisions laid down for their development.

2. By means of their tax systems, local authorities may adapt the rules referred to in the preceding paragraph to the arrangements for the organisation and internal operation of each of them, without such adaptation being in breach of the rules of procedure. material content of such legislation.

Article 13. Queries.

In relation to the management, liquidation, inspection and collection of local taxes, the competence to evacuate the consultations referred to in Article 88 of Law 58/2003 of 17 December, General Tax to the entity exercising those functions.

Article 14. Review of acts on the administrative path.

1. With regard to the special procedures for the review of acts on tax management, the provisions of Article 110 of Law No 7/1985 of 2 April, Regulation of the Basis of the Local Regime and in the following:

(a) The return of undue income and the rectification of material errors in the field of local taxes shall be in accordance with the provisions of Articles 32 and 220 of Law 58/2003 of 17 December, General Tax.

b) In no case shall the administrative acts confirmed by a final judgment be reviewed.

The acts dictated in the management of the remaining public law revenues of the local authorities will also be subject to the special review procedures as provided for in this paragraph.

2. In the case of acts of application and effectiveness of the taxes and other public-law revenue of the local authorities, only the replacement resource which is then regulated may be brought in.

(a) Object and nature. -They are impugable, by means of the present replenishment, all the acts dictated by the local entities in the way of management of their own taxes and their remaining revenues of public law. The above is without prejudice to the cases in which the law provides for the possibility of making economic and administrative complaints against acts which are dictated by the management of local taxes; in such cases, where the acts have The present replacement resource will be prior to the economic-administrative complaint.

b) Competition to resolve. -Will be competent to know and resolve the replenishment facility of the body of the local entity that has dictated the contested administrative act.

(c) Deadline for interposition. The replacement facility shall be filed within one month from the day following that of the express notification of the act whose review is requested or at the end of the reporting period. public exposure of the corresponding register or register of taxpayers or obliged to pay.

d) Legitimation. -They will be able to interject the replacement resource:

1. The taxable persons and, where applicable, the persons responsible for the taxes, as well as the persons who are obliged to make the income of public law in question.

2. No one other person whose legitimate and direct interests are affected by the administrative act of management.

e) Representation and technical direction. -The appellants may appear on their own or through a representative, without requiring the intervention of a lawyer or a prosecutor.

f) Initiation. The replenishment facility shall be brought in by means of a document stating the following:

1. The personal circumstances of the appellant and, where applicable, his/her representative, with an indication of the number of the national identity document or the identifier code.

2. The organ to whom the resource is formulated.

3. The administrative act that is used, the date on which it was issued, the number of the file and other data relating to the file that are deemed to be appropriate.

4. º The address that the appellant points to for notification purposes.

5. The place and date of the resource's interposition.

In the interposition paper, the allegations are made on both matters of law and fact. The document shall contain the documents which serve as a basis for the claim to be exercised.

If the suspension of the contested act is requested, the statement of initiation of the appeal shall be accompanied by the supporting documents of the guarantees set out in accordance with paragraph (i) below.

(g) Manifest of the file.-If the person concerned requires the management file or the administrative action to make his claims, he must appear before the management office from the day on following the notification of the administrative act being challenged and before the end of the period of the appeal.

The office or management unit, under the responsibility of its boss, shall be required to disclose to the data subject the file or administrative actions required.

(h) Presentation of the appeal.-The document of appeal shall be lodged at the seat of the body of the local authority which issued the administrative act which is contested or in its absence in the offices or offices to which it is Article 38 (4) of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

i) Suspension of the contested act. The interposition of the replacement remedy shall not suspend the execution of the contested act, with the consequent legal consequences, including the collection of shares or the payment of duties, interest and surcharges. Acts of taxation of tax penalties shall be automatically suspended in accordance with the provisions of the General Tax Law.

However, and on the same terms as in the State, the execution of the contested act may be suspended for as long as the substance of the appeal is applied in accordance with the provisions of Royal Decree 2244/1979 of 7 September 1979, Regulation of the use of pre-order for the economic-administrative, and in Royal Decree 391/1996, of March 1, for which the Rules of Procedure are approved in the economic-administrative complaints, with the following Specialties:

1. º In any case it will be competent to process and resolve the request of the organ of the local entity that dictated the act.

2. Deestimatory resolutions of the suspension will only be amenable to impeachment in the administrative-administrative way.

3. When an administrative dispute is brought against the decision of the replacement, the suspension agreed on administrative basis shall be maintained, provided that there is sufficient guarantee, until the judicial body competent to take the appropriate decision in relation to that suspension.

(j) Other interested parties. -If the initial statement or subsequent action is made by other persons other than the appellant, they shall be notified of the action to be taken within a period of five days of right.

k) Extension of the review.-The review submits to the competent body, for its resolution, all issues that the file offers, whether or not they have been raised in the appeal.

If the body considers it appropriate to examine and resolve issues not raised by the parties concerned, it shall expose them to those who are in the proceedings and give them a period of five days to make representations.

(l) Resolution of the appeal. The appeal shall be resolved within one month from the day following that of its filing, with the exception of the cases referred to in paragraphs (j) and (k) above, in which the time limit is shall be counted from the day following the submission of the claims or the time limits laid down.

The resource shall be deemed to be dismissed when no time limit has been passed.

The alleged denial does not absolve the obligation to resolve the resource.

m) Form and content of the resolution. -The express resolution of the resource will always be produced in written form.

Such a resolution, which shall be always reasoned, shall contain a brief reference to the facts and arguments of the appellant, and shall clearly state the reasons for which the act is confirmed or revoked in whole or in part. contested.

n) Notification and communication of the resolution. The express resolution shall be notified to the appellant and to the other persons concerned, if any, within the maximum period of 10 days after the date of the decision.

(n) Impeachment of the decision. -Against the resolution of the replacement appeal, this appeal cannot be brought again, and the interested parties may be brought directly to the administrative dispute, all without prejudice to the of the cases in which the law provides for the interposition of economic and administrative complaints against acts dictated by the management of local taxes.

SECTION 2. IMPOSITION AND MANAGEMENT OF LOCAL TAXES

Article 15. Tax ordinances.

1. Except in the cases provided for in Article 59.1 of this Act, local authorities shall agree to the imposition and removal of their own taxes and to approve the corresponding regulatory tax ordinances.

2. With regard to the taxes provided for in Article 59.1, the municipalities which decide to make use of the powers conferred on them by this law in order to determine the elements necessary for the determination of the respective tax quotas, they shall agree to the exercise of such powers, and to approve the appropriate fiscal ordinances.

3. In addition, local authorities shall exercise the regulatory powers referred to in Article 12 (2) of this law, either in the regulatory tax systems of the various local taxes or by the approval of ordinances. Specifically, tax authorities for the management, settlement, inspection and collection of local taxes.

Article 16. Content of the tax ordinances.

1. The tax arrangements referred to in paragraph 1 of the preceding Article shall contain at least:

(a) The determination of the taxable fact, taxable person, liability, exemptions, reductions and bonuses, taxable and liquidable basis, tax rate or tax rate, tax period and accrual.

b) The declaration and income regimes.

c) The dates of your approval and the start of your application.

In addition, these tax ordinances may contain, where appropriate, the rules referred to in Article 15 (3).

The approval agreements of these tax ordinances must be adopted simultaneously with the imposition of the respective taxes.

The arrangements for amending such ordinances shall contain the rewording of the rules concerned and the dates of their approval and the commencement of their application.

2. The tax arrangements referred to in paragraph 2 of the preceding Article shall contain, in addition to the elements necessary for the determination of the tax quotas of the respective taxes, the dates of their approval and the commencement of their duties. application.

In addition, these tax ordinances may contain, where appropriate, the rules referred to in Article 15 (3).

Tax ordinances approval agreements must be adopted simultaneously with the fixing of the regulated elements in those agreements.

The modification agreements for those ordinances shall be in accordance with the last paragraph of the previous paragraph.

Article 17. Elaboration, publication and publicity of tax ordinances.

1. The provisional agreements adopted by the local authorities for the establishment, abolition and management of taxes and for the fixing of the necessary elements in order to determine the respective tax quotas, as well as the approvals and modifications of the corresponding tax ordinances shall be displayed in the notice board of the Entity for at least 30 days, within which the parties may examine the file and submit the claims that you deem appropriate.

2. The local authorities shall publish, in any case, the notices of exposure in the official gazette of the province, or, where appropriate, in that of the uniprovincial autonomous community. The provincial deputies, the governing bodies of the supramunicialpales and the town halls of more than 10,000 inhabitants will have to publish them, in addition, in a daily of the most widespread of the province, or of the community. uniprovincial autonomy.

3. After the end of the period of public exposure, the local authorities shall adopt the definitive agreements which they proceed, resolving the complaints which have been submitted and approving the final wording of the ordinance, their repeal or the amendments to the provisional agreement. In the event that no complaints have been filed, the agreement, until then provisional, shall be deemed to be definitively adopted without the need for a plenary agreement.

4. In any event, the definitive agreements referred to in the preceding paragraph, including the provisional ones automatically lifted to that category, and the full text of the ordinances or their modifications, shall be published in the bulletin. official of the province or, where appropriate, of the Autonomous Community of the Autonomous Community, without entering into force until such publication has been carried out.

5. The provincial councils, councils, island councils and, in any case, the other local authorities when their population exceeds 20,000 inhabitants, will edit the full text of the fiscal ordinances of their taxes within the the first quarter of the relevant financial year.

In any case, local entities will have to issue copies of the published tax ordinances to those who demand them.

Article 18. Interested in the effects of claiming against interim agreements.

For the purposes of paragraph 1 of the foregoing Article, they shall be considered as interested:

(a) Those who have a direct interest or are affected by such agreements.

(b) Official colleges, official chambers, associations and other entities legally constituted to ensure professional, economic or neighborhood interests, when acting in defense of their own.

Article 19. Administrative litigation resource.

1. The tax systems of the local authorities referred to in Article 17 (3) of this Law shall be governed by the time limit, determined or indefinite, provided for in them, without any recourse to them other than the administrative dispute which may be to bring, on the basis of their publication in the official gazette of the province, or, where appropriate, the single-provincial community, in the form and time limits laid down by the regulatory rules of that jurisdiction.

2. If the local agreements or the text of the tax systems are annulled or amended by a final judicial decision, the local authority shall be obliged to comply with the terms of the judgment in all the proceedings it carries out with after the date on which it is notified to it. Unless expressly prohibited by the judgment, the acts or consents issued under the ordinance shall be maintained and subsequently annulled or amended.

SECTION 3 TASAS

Subsection 1. Taxable Fact

Article 20. Taxable fact.

1. Local authorities, as provided for in this law, may establish fees for the private use or special use of the local public domain, as well as for the provision of public services or the carrying out of activities. (a) local competition authorities which relate, affect or benefit in a particular way to taxable persons.

In any case, they will have the consideration of rates the property benefits that the local entities establish by:

A) The private use or special use of the local public domain.

B) The provision of a public service or the performance of an administrative activity under public law of local competition which relates, affects or benefits in particular the taxable person, when it occurs any of the following circumstances:

a) That are not of voluntary application or reception for the managed ones. For these purposes, the application or the receipt by the administered persons shall not be considered voluntary:

When imposed by statutory or regulatory provisions.

When required goods, services or activities are essential for the private or social life of the applicant.

(b) Not to be provided or made by the private sector, whether or not it has established its reserve in favour of the public sector in accordance with the current rules.

2. An administrative or service activity shall be understood to affect or refer to the taxable person when he has been directly or indirectly motivated by reason that his actions or omissions require the local authorities to carry out their duties activities or to provide services for reasons of safety, health, supply of the population or urban planning, or any other.

3. As provided for in paragraph 1 above, local authorities may establish fees for any alleged private use or special use of the local public domain, and in particular for the following:

a) Sand and other building materials on local public domain land.

b) Construction on local public land use of snow wells or cisterns or aljibes where stormwater is collected.

c) Spas and other water-relished waters that do not consist of the common use of the public.

d) Vertid and drainage of gutters and other similar facilities on local public land.

e) Occupation of the subsoil of local public land.

f) Opening of ditches, calicatas and coves on local public land, including roads, roads and other local public roads, for the installation and repair of pipes, pipelines and other installations, as well as any pavement removal or sidewalks on the public road.

g) Occupation of land for local public use with goods, construction materials, debris, fences, struts, knobs, scaffolding and other similar facilities.

h) Vehicle entries through sidewalks and public road reservations for exclusive parking, vehicle stop, loading and unloading of goods of any kind.

i) Installation of floor bars, light-breading, vents, entrance doors, loading mouths or similar elements that occupy the floor or subsoil of all kinds of local public roads, to give lights, ventilation, people's access or entry of articles to basements or semi-cellars.

j) Occupation of the flight of all kinds of local public roads with closed construction elements, terraces, viewpoints, balconies, marquees, awnings, paravents and other similar installations, flying over the public road or protrude from the front line.

k) Tended pipes and galleries for electrical energy, water, gas or any other fluid including poles for lines, cables, pallets, tie boxes, distribution or registration boxes, transformers, rails, scales, automatic vending machines and other analogues to be established on public roads or other areas of local public domain or fly over them.

(l) Occupation of local public land with tables, chairs, stands, tables and other similar items, for a lucrative purpose.

m) Installing kiosks on the public road.

n) Installation of stalls, barracks, sales booths, shows, attractions or recreation, located on local public land as well as street and street industries and film filming.

n) Ports, storefronts, and showcases.

o) Roddling and dragging of vehicles that are not taxed by the Mechanical Traction Vehicle Tax.

p) Transit of livestock on public roads or local public domain land.

q) Muros of containment or sustainment of land, buildings or fences, whether definitive or provisional, on local public roads.

r) Deposits and fuel distributors and, in general, any item or commodity, on land for local public use.

s) Installation of ads occupying local public domain grounds.

t) Construction on roads, roads and other local public roads of sunsets and steps on ditches and on embankments for vehicles of any kind, as well as for the passage of livestock.

u) Parking of mechanical traction vehicles on the roads of the municipalities within the areas to be determined for this purpose and with the limitations that may be established.

4. As provided for in paragraph 1 above, local authorities may establish fees for any provision of services or for the performance of local administrative activities, and in particular for the following:

a) Documents that are issued by or understood by local authorities or authorities, at the request of a party.

b) Authorization to use in plates, patents and other similar flags the shield of the local entity.

c) Grant of licenses or administrative authorizations for autocabs and other rental vehicles.

d) Rural Guarderia.

e) Public voice.

f) Special surveillance of establishments that request it.

g) Local competition services that are particularly motivated by the celebration of public spectacles, large transports, caravan steps and any other activities that require the provision of such services special.

h) Granting the urban planning licenses required by land legislation and urban planning.

i) Granting the opening licenses of establishments.

j) Inspection of vehicles, steam boilers, engines, transformers, lifts, hoists and other appliances and similar installations of industrial and commercial establishments.

k) Services for the prevention and extinction of fires, for the prevention of ruins, constructions and derribos, saves and, in general, for the protection of persons and property, including the maintenance of service and disposal the use of machinery and equipment attached to these services, such as scales, vats, motor pumps, boats, etc.

(l) Health inspection services as well as chemical, bacteriological and other analysis of a similar nature and, in general, laboratory services or any other health and hygiene establishment of the local entities.

(m) preventive health services, disinfection, diseasement, dearisation and destruction of any kind of material and products which are contaminants or spreaders of germs which are harmful to public health provided at home or by order.

n) Assistants and stays in hospitals, clinics or surgical, psychiatric and special medical clinics, dispensaries, recovery and rehabilitation centres, health ambulances and other similar services, and other (a) the benefit of the local authorities, even where the costs are to be borne by other entities of any nature.

n) Assistants and stays in homes and nursing homes, nursery schools, hostels and other establishments of a similar nature.

o) Houses of bathrooms, showers, swimming pools, sports facilities and other similar services.

p) Local cemeteries, cadaver driving and other local-character funeral services.

q) Colocation of pipes, wires, and cables on posts or in service galleries of the ownership of local entities.

r) Sewerage services, as well as wastewater treatment and purification, including special surveillance of particular sewers.

s) Collection of urban solid waste, treatment and disposal of these, monda of black wells and cleaning in particular streets.

t) Distribution of water, gas, electricity and other public supplies including the rights of line coupling and the placement and use of similar counters and facilities, when such services or supplies are provided by local entities.

(u) slaughterhouse, auction and market services, as well as the delivery of meat if it is to be used in a compulsory manner; and inspection services in the field of supplies, including the use of weighing and measuring means.

v) Special teaching in teaching establishments of local authorities.

w) Visits to museums, exhibitions, libraries, historical or artistic monuments, zoos or other similar centres or places.

x) Use of columns, posters, and other similar local facilities for display of advertisements.

and) Enarening public roads at the request of individuals.

z) Realization of singular activities of regulation and control of urban traffic, aimed at facilitating the circulation of vehicles and other than the usual signs and traffic management by the Municipal Police.

Article 21. Non-fastening and exemption assumptions.

1. Local entities may not require fees for the following services:

a) Water supply in public sources.

b) Lighting of public roads.

c) Public surveillance in general.

d) Civil protection.

e) Cleaning the public path.

f) Teaching at levels of compulsory education.

2. The State, the Autonomous Communities and the local authorities shall not be obliged to pay the fees for the private use or special use of the public domain for the advantages inherent in the public communications services. directly and by all those who are immediately interested in citizen security or national defense.

Article 22. Compatibility with special contributions.

The fees for the provision of services do not exclude the levy of special contributions for the establishment or expansion of those.

Subsection 2. Th Passive Subjects

Article 23. Taxable persons.

1. They are taxable persons, in terms of taxpayers, natural and legal persons as well as the entities referred to in Article 35.4 of Law 58/2003, of 17 December, General Tax:

(a) That they enjoy, use or especially take advantage of the local public domain for particular benefit, in accordance with any of the assumptions provided for in Article 20.3 of this Law.

(b) That they request or benefit from or are affected by the local services or activities that the local authorities provide or perform, in accordance with any of the assumptions provided for in Article 20.4 of this Law.

2. They will have the status of taxpayer substitutes:

(a) In the case of fees established for the purpose of services or activities which benefit or affect the occupants of dwellings or premises, the owners of such buildings, who may, where appropriate, pass on the fees to the respective beneficiaries.

b) In the rates established by the granting of the urban planning licenses provided for in the regulations on land and urban planning, the builders and contractors of works.

(c) In the rates established by the provision of services for the prevention and extinction of fires, the prevention of ruins, constructions and thribos, saves and, in general, the protection of persons and property, also the maintenance of the service, the entities or insurance companies of the risk.

(d) In the fees established for the private use or special use for vehicle or carriage entrances through the sidewalks and for their construction, maintenance, modification or deletion, the owners of farms and premises to be granted access to such vehicle entries, who may, where appropriate, pass on the fees to the respective beneficiaries.

Subsection 3. Amount and accrual

Article 24. Tax quota.

1. The amount of the fees provided for the private use or special use of the local public domain shall be determined in accordance with the following rules:

(a) As a general rule, taking as a reference the value that would have on the market the utility derived from such use or use, if the goods concerned were not in the public domain. To this end, the tax systems may, in each case, indicate the specific nature of the private use or the special use in question, the criteria and parameters for defining the market value of the derived utility.

(b) Where public tender procedures are used, the amount of the fee shall be determined by the economic value of the proposal on which the concession, authorisation or award is placed.

(c) In the case of fees for private use or special use made of the land, subsoil or flight of municipal public roads, in favour of companies operating supplies of supplies that result of general interest or affect the generality or an important part of the neighborhood, the amount of those shall consist, in any case and without exception, in the 1.5 percent of the gross receipts from the billing that they obtain Each year in each municipal term, the companies concerned.

For these purposes, the companies that distribute and market these services will be included among the companies operating these services.

Mobile telephony services will not be included in this special rate quantification regime.

This special quantification regime shall apply to the undertakings referred to in this subparagraph (c), whether they are the holders of the corresponding networks through which the supplies are made or not, of such networks, are rights of use, access or interconnection to these networks.

For the purposes of this paragraph, gross income from invoicing shall be understood as those which, being imputable to each entity, have been obtained by the entity as a consideration for the services provided at each municipal term.

Not included in gross receipts, for this purpose, are indirect taxes on services rendered, or items or amounts charged on behalf of third parties that do not constitute an income of the entity to the This special scheme for the quantification of the levy is applied. In addition, the gross receipts from invoicing shall not be included in the quantities collected by those supply services which are to be used in those facilities which are listed in Section 1 or 2. Administrative registration of electricity production facilities of the Ministry of Economy, as a necessary raw material for the generation of energy susceptible to taxation by this special regime.

Companies that use foreign networks to make supplies will deduct from their gross billing revenue the amounts paid to other companies in terms of access or interconnection to their networks. The companies holding such networks shall compute the amounts received for such a concept from their gross billing revenue.

The amount resulting from the application of this special scheme may not be passed on to the users of the supply services referred to in this

.

The rates regulated in this paragraph (c) are compatible with other charges that may be established by the provision of services or the performance of local competition activities, of which the undertakings referred to in this paragraph (c) must be taxable persons in accordance with Article 23 (1) (b) of this law, with the exception of the levy of other fees resulting from the use of the private or special use made on the ground, for the payment of this fee; subsoil or flight of municipal public roads.

2. In general, and as provided for in the following subparagraph, the amount of the fees for the provision of a service or for the performance of an activity may not exceed, as a whole, the actual or foreseeable cost of the service or activity of which whether or not the value of the benefit received is treated.

For the determination of this amount, the direct and indirect costs, including those of a financial nature, depreciation of the fixed assets and, where appropriate, the necessary to ensure the maintenance and a reasonable development of the service or activity for which the fee is required, regardless of the budget or body that satisfies it. The maintenance and reasonable development of the service or activity concerned shall be calculated on the basis of the budget and project approved by the competent body.

3. The tax quota shall consist, as provided for in the relevant tax ordinance, in:

a) The amount resulting from applying a tariff, b) A fixed amount pointed to the effect, or c) The amount resulting from the joint application of both procedures.

4. For the determination of the amount of the fees, generic criteria for the economic capacity of the subjects required to satisfy them may be taken into account.

5. Where the private use or the special use takes away the destruction or deterioration of the local public domain, the beneficiary, without prejudice to the payment of the fee to which it would have taken place, shall be obliged to recover the total cost of the the respective reconstruction or repair costs and the prior deposit of their amount.

If the damages are irreparable, the entity shall be compensated in amount equal to the value of the goods destroyed or the amount of damage to the damaged.

Local entities may not fully or partially condone the indemnities and refunds referred to in this paragraph.

Article 25. Fee-setting agreements:

technical-economic report.

The arrangements for establishing fees for the private use or special use of the public domain, or for the full or partial financing of new services, must be taken in the light of reports. technical-economic in which the market value or the foreseeable coverage of the cost of those, respectively, is shown.

Article 26. Accrual.

1. The fees may be payable, depending on the nature of their taxable event and as determined by the respective tax ordinance:

(a) Where private use or special use is initiated, or when the provision of the service or the performance of the activity is initiated, although in both cases the prior deposit of its total amount may be required; or partial.

(b) When the application initiating the action or the file is submitted, it shall not be made or processed without the payment being made.

2. Where the material nature of the levy requires the periodic accrual of the levy, and so determined in the corresponding tax ordinance, the accrual shall take place on 1 January of each year and the tax period shall comprise the calendar year, except for cases of initiation or cessation of the private use, special use or use of the service or activity, in which case the tax period shall be adjusted to that circumstance with the consequent apportionment of the quota, in terms of set out in the relevant tax ordinance.

3. Where, for reasons not attributable to the taxable person, the public service, the administrative activity or the right to use or use the public domain is not provided or developed, the corresponding amount shall be returned.

Article 27. Management.

1. The local authorities may require the rates on the basis of self-validation.

2. Local entities may establish collaboration agreements with institutions, institutions and representative organisations of the taxable persons in order to simplify the fulfilment of the formal and material obligations. derived from those, or the winding-up or recovery proceedings.

SECTION 4. SPECIAL CONTRIBUTIONS

Subsection 1. Taxable Fact

Article 28. Taxable fact.

It constitutes the taxable fact of the special contributions to obtain by the taxable person a profit or an increase in the value of his assets as a result of the performance of public works or of the establishment or extension of local public services by the respective entities.

Article 29. Local public works and services.

1. They will have the consideration of local works and services:

(a) Those who perform local entities within the scope of their competencies to fulfill the purposes assigned to them, except for those executed by them in the title of owners of their assets.

(b) Those who hold such entities for having been assigned or delegated by other public entities and those whose ownership they have assumed in accordance with the law.

(c) Other public entities, or their dealers, with financial contributions from the local entity.

2. They shall not lose the consideration of local works or services as referred to in subparagraph (a) of the previous paragraph, even if they are carried out by autonomous bodies or commercial companies whose capital is wholly owned by a local authority, by dealers with contributions from that entity or by taxpayer associations.

3. The amounts raised by special contributions may be used only to cover the costs of the work or service for which reason they have been required.

Subsection 2. Passive Subject

Article 30. Taxable person.

1. The natural and legal persons and entities referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, particularly benefited by the performance of the works, are taxable persons of the special contributions. or by the establishment or extension of local services which give rise to the obligation to contribute.

2. Specially benefited persons shall be considered:

(a) In special contributions for the performance of works or the establishment or extension of services that affect real estate, its owners.

(b) In special contributions for the performance of works or the establishment or extension of services as a result of business holdings, the persons or entities holding them.

(c) In special contributions for the establishment or extension of fire extinguishing services, in addition to the owners of the goods concerned, the insurance companies which carry out their business in the field, in the relevant municipal term.

d) In special contributions for the construction of underground galleries, the supply companies to use them.

Subsection 3. Taxable Base

Article 31. Tax base.

1. The taxable amount of the special contributions is, at most, 90% of the cost of the local institution for the performance of the works or for the establishment or extension of the services.

2. The cost will be integrated with the following concepts:

(a) The real cost of expert work, project writing and management of works, plans and technical programmes.

b) The amount of the works to be performed or the work of establishing or extending the services.

(c) The value of the land which has permanently occupied the works or services, except in the case of public goods, of land transferred free of charge to the local entity, or the property of immovable property in the the terms set out in Article 145 of Law 33/2003 of 3 November of the Heritage of Public Administrations.

(d) Indemnities resulting from the demolition of buildings, the destruction of plantations, works or installations, as well as those arising out of the tenants of the goods to be destroyed or occupied.

(e) The interest of capital invested in works or services where local authorities would have to appeal to the credit to finance the portion not covered by special contributions or the cover for them in case of general fractionation of those.

3. The total budgeted cost of the works or services shall be of a mere forecast. If the actual cost is greater or less than the intended cost, the actual cost shall be taken for the calculation of the corresponding quotas.

4. In the case of works or services referred to in Article 29 (1) (c), or those made by dealers with contributions from the local authority referred to in paragraph 2 of the same Article, the taxable amount of the special contributions be determined on the basis of the amount of these contributions, without prejudice to those which may be imposed by other public authorities on the basis of the same work or service. In any event, the limit of 90% referred to in paragraph 1 of this Article shall be respected.

5. For the purposes of determining the taxable amount, the cost shall be understood as the cost incurred by the institution of the amount resulting from subtracting from the total cost the amount of the grants or aid that the local authority obtains from the State or from any another person, or public or private entity.

6. If the grant or aid referred to is granted by a taxable person of the special contribution, the amount of the grant or aid shall be used primarily to offset the share of the respective person or entity. If the value of the subsidy or aid exceeds that quota, the excess shall, in proportion, reduce the quotas of the other taxable persons.

Subsection 4. Quota and accrual

Article 32. Tax quota.

1. The taxable amount of the special contributions shall be shared among the taxable persons, taking into account the class and nature of the works and services, subject to the following rules:

(a) In general, they shall be applied jointly or separately, as distribution modules, meters

linear facade of the buildings, their surface, their buildable volume and the cadastral value for the purposes of the Property Tax.

(b) If this is the establishment and improvement of the fire extinguishing service, they may be distributed among the entities or companies that cover the risk for goods in the municipality of the imposition, in proportion to the amount of premiums collected in the year immediately preceding the year. If the fee payable to each taxable person exceeds five per cent of the amount of premiums collected by the taxpayer, the excess shall be transferred to the successive financial years until their total depreciation.

c) In the case of works referred to in Article 30 (2) (d) of this law, the total amount of the special contribution shall be distributed among the companies or undertakings to be used for the purpose of the reserved for each or in proportion to the total section of those, even if they do not use them immediately.

2. In the event that the international laws or treaties grant tax benefits, the quotas that may correspond to the beneficiaries will not be distributed among the other contributors.

3. Once the quota has been determined, the corporation may grant, at the request of the taxable person, the fractionation or postponement of that fee for a maximum period of five years.

Article 33. Accrual.

1. Special contributions shall be paid at the time the works have been executed or the service has begun to be provided. If the works are fractionable, the accrual shall be produced for each of the taxable persons after the execution of the works for each tranche or fraction of the work.

2. Without prejudice to the provisions of the previous paragraph, the local authority may, after the adoption of the specific tax and management agreement, require in advance payment of the special contributions according to the amount of the estimated cost of the the following year. The advance of a new annuity may not be required without the work being carried out for which the corresponding advance was required.

3. The time for the accrual of the special contributions shall be taken into account for the purposes of determining the person liable for payment in accordance with Article 30, even if the specific arrangement is listed as a subject a liability who is a liability with reference to the date of its approval and who has anticipated the payment of quotas in accordance with paragraph 2 of this Article. Where the person who appears as a taxable person in the specific arrangement and has been notified of this, transmits the duties on the goods or holdings which motivate the imposition in the period between the approval of the said the agreement and the date of birth of the accrual, shall be required to give account to the Administration of the transmission effected within a period of one month from the date of the transfer, and, if it does not do so, the administration may direct the action for recovery, who was listed as a taxable person on that file.

4. Once the total or partial completion of the works has been completed, or the service has begun, the taxable persons, the base and the final individual quotas shall be indicated, by turning the liquidations which they have obtained and compensating for as delivery on account of advance payments that would have been made.

Such a definitive statement shall be made by the competent bodies of the institution in accordance with the rules of the specific arrangement of the tax arrangements for the work or service concerned.

5. If the advance payments have been made by persons who do not have the status of taxable persons on the date of the payment of the tax or exceed the final individual quota corresponding to them, the town hall shall practise ex officio the relevant return.

Subsection 5. Imposition And Ordering

Article 34. Taxation and management agreements.

1. The levy of special contributions shall specify the prior adoption of the tax agreement in each individual case.

2. The agreement relating to the performance of a work or to the establishment or extension of a service to be provided through special contributions may not be implemented until the specific management of the work has been approved.

3. The management agreement shall be of inexcusable adoption and shall contain the determination of the cost of the works and services, the amount to be allocated between the beneficiaries and the allocation criteria. Where appropriate, the particular arrangement may be referred to the general special contributions ordinance, if any.

4. Once the specific arrangement for the management of special contributions has been adopted, and the quotas to be met, they shall be notified individually to each taxable person if he or his domicile is known, and, failing that, by edicts. The persons concerned may make use of a replacement to the town hall, which may cover the origin of the special contributions, the percentage of the cost to be met by the persons in particular benefit or the fees allocated.

Article 35. Management and collection.

1. Where the works and services of local competition are performed or provided by a local authority with the economic cooperation of another, and provided that special contributions are imposed in accordance with the provisions of the law, its management and the collection shall be made by the entity taking charge of the performance of the works or the establishment or extension of the services, without prejudice to the fact that each entity retains its respective jurisdiction in order of the imposition and/or sorting.

2. In the event that the particular arrangement of management is not approved by one of those entities, the unit of action shall be without effect, each decision being taken separately by each of them.

Subsection 6. Citizen Collaboration

Article 36. Citizen collaboration.

1. The owners or owners affected by the works may be constituted in administrative association of taxpayers and promote the construction of works or the establishment or extension of services by the local entity, committing to defray the the party concerned to contribute to it when its financial situation does not permit it, in addition to the nature of the work or service.

2. In addition, owners or operators affected by the performance of the works or the establishment or extension of services promoted by the local authority may be set up as administrative associations of taxpayers in the period of exposure to the public of the special contributions arrangement agreement.

Article 37. Administrative association of taxpayers.

For the constitution of the administrative associations of taxpayers referred to in the previous article, the agreement shall be taken by the absolute majority of the parties concerned, provided that they represent at least two thirds of the of the quotas to be satisfied.

SECTION 5 TAXES AND SURCHARGES

Article 38. Taxes and surcharges.

1. Local entities shall require the taxes provided for in this law without the need for an imposition agreement, except in cases where such an agreement is required by the law.

2. Apart from those expressly provided for in this law, local authorities may establish surcharges on the own taxes of the respective autonomous community and other local entities in the cases expressly provided for in the laws of the autonomous community.

CHAPTER IV

Participation in State and Autonomous Community Taxes

Article 39. Participations in the taxes of the State and the Autonomous Communities.

1. The local authorities shall participate in the State taxes on the amount and according to the criteria laid down in this law.

2. Local authorities shall also participate in the own taxes of the autonomous communities in the form and amount determined by the laws of their respective parliaments.

CHAPTER V

Grants

Article 40. Grants.

1. Grants of any kind obtained by local authorities, for their works and services, may not be applied to services other than those for which they were granted, except where applicable, the non-reintegrable surplus use was not provided for in the concession.

2. In order to ensure compliance with the provisions of the previous paragraph, public entities granting grants may verify the destination given to them. If, after the verification measures, the grants were not intended for the purposes for which they were granted, the granting public entity shall require the reimbursement of the amount or may compensate it with other subsidies or transfers to which the institution concerned is entitled, irrespective of the responsibilities to which it is responsible.

CHAPTER VI

Public Prices

SECTION 1. CONCEPT

Article 41. Concept.

Local entities may establish public prices for the provision of services or the conduct of competition activities of the local entity, provided that none of the circumstances specified in the Article 20.1.B) of this law.

Article 42. Excluded services and activities.

Public prices may not be required for the services and activities listed in Article 21 of this Act.

SECTION 2. REQUIRED TO PAY

Article 43. Required to pay.

You will be obliged to pay public prices who benefit from the services or activities for which those services are to be satisfied.

SECTION 3 AMOUNT AND OBLIGATION TO PAY

Article 44. Amount.

1. The amount of public prices shall cover at least the cost of the service provided or the activity performed.

2. Where there are social, charitable, cultural or public-interest reasons which give advice, the institution may set public prices below the limit laid down in the previous paragraph. In such cases, the appropriate allocations for the coverage of the resulting difference shall be entered in the institution's budgets if there is one.

Article 45. Management.

Local entities will be able to demand public prices under self-settlement.

SECTION 4. COLLECTION

Article 46. Collection.

1. The obligation to pay the public price arises from the start of the service or the performance of the activity, although the entities may require the prior deposit of their total or partial amount.

2. Where, for reasons not attributable to the obligation to pay the price, the service or activity is not provided or developed, the corresponding amount shall be returned.

3. Public price debts may be required by the administrative award procedure.

SECTION 5. FIXATION

Article 47. Fixing.

1. The establishment or modification of public prices shall be the responsibility of the full board of the corporation, without prejudice to its powers of delegation in the Government Committee, in accordance with Article 23.2.b) of the Law.

7/1985, April 2, Local Regime Bases Regulatory.

2. Local authorities may attribute to their self-employed bodies the fixing of the public prices, as laid down by them, for the services provided by those bodies, except where the prices do not cover their costs. Such attribution may also be made in equal terms with respect to the consortia, unless otherwise stated in their statutes.

In both cases, the autonomous bodies and the consortia will send to the local authority that they are dependent on the proposal and the economic state from which the public prices cover the cost of the service.

CHAPTER VII

Credit operations

Article 48. Subjective and objective scopes.

In the terms provided for in this law, local entities, their autonomous bodies and dependent and commercial entities may enter into credit operations in all their modalities, both in the short and the long term. period, as well as financial operations for hedging and risk management of the interest rate and the exchange rate.

Article 49. Purpose, real and financial instruments and guarantees.

1. For the financing of their investments, as well as for the total or partial replacement of pre-existing operations, local entities, their autonomous bodies and dependent commercial entities and companies, which provide services or produce goods that are not primarily financed by market revenues, may be able to go to public and private credit in any form in the long term.

2. The credit may be used by:

a) Public debt issue.

b) Hiring of loans or loans.

c) Any other appeal to public or private credit.

d) Full or partial replacement or conversion of pre-existing operations.

3. The public debt of the local authorities and the securities of an equivalent character issued by them shall enjoy the same benefits and conditions as the State's public debt issued.

4. In the case of exceptional cases provided for in Articles 177.5 and 193.2 of this Act, the credit may be used only by means of loans or credit agreements with financial institutions.

5. The payment of the obligations arising from the credit operations may be guaranteed in the following form:

A) Dealing with short-term credit operations:

(a) In the case provided for in Article 51.a) by the affectation of the tax resources which are the subject of the advance, accrued in the financial year, up to the maximum limit of advance or advances granted.

(b) In the case of loans or credit operations agreed by autonomous bodies and dependent commercial companies, with guarantees granted by the corresponding corporation. Where social participation is held by several local authorities, the endorsement shall be limited, for each participant, to its share of participation in the share capital.

c) With the effect of revenue from special contributions, rates and public prices.

B) Dealing with long-term credit operations:

(a) With the constitution of collateral on property assets.

b) With the instrument provided for in subparagraph (A) (b) above.

c) With the effect of income from special contributions, rates and public prices, provided that there is a direct relationship between these resources and the expenditure to be financed by the credit operation.

d) in the case of investments co-financed with funds from the European Union or with contributions from any public administration, with the capital grant itself, provided that there is a direct relationship between the the expenditure financed by the credit operation.

6. Local corporations may, when they consider it appropriate to their interests and in order to facilitate the performance of works and the provision of services within their jurisdiction, grant their approval to credit operations, whatever their nature and always individually for each operation, which have people or entities with whom they engage in works or services, or who exploit concessions that they have to revert to the respective entity.

7. Local corporations may also grant endorsements to commercial companies engaged by persons or private entities, in which they have a share of share in the share capital of not less than 30 percent.

The endorsement may not guarantee a percentage of the credit higher than that of its participation in the company.

8. The operations referred to in the preceding two paragraphs shall be subject to prior audit and the amount of the guaranteed loan shall not exceed the amount of direct financing provided by means of credit for the work or service. by the entity itself.

Article 50. Inclusion of credit operations in the approved budget.

The concertation of any of the credit arrangements provided for in this law, except as provided for in Article 149, shall require the appropriate corporation or entity to have the budget approved for the financial year in question. course, which must be justified at the time of signing the relevant contract, policy or commercial document in which the transaction is supported, to the relevant financial institution and to the public service provider who intervenes or formalize the document.

Exceptionally, when the budget extension situation occurs, the following modes of credit operations may be arranged:

(a) Treasury operations, within the limits set by the law, provided that the agreements are reimbursed and that such extreme is justified in the form specified in the first paragraph of this article.

(b) Long-term credit operations for the financing of investments directly linked to credit changes dealt with in the manner provided for in Article 177 (1), (2), (3) and (6

.

Article 51. Short-term credit operations.

To meet cash-flow needs, local entities may arrange short-term credit operations, which do not exceed one year, provided that they do not exceed 30 percent of their income. for current operations in the preceding financial year, unless the operation is to be carried out in the first half of the year without the liquidation of the budget for such financial year, in which case the liquidation shall be taken into account of the financial year before the latter. For these purposes, short-term credit operations shall be considered, inter alia, as follows:

(a) advances to be made by financial institutions, with or without the intermediary of the management bodies, to account for the collection of taxes on taxes due in respect of each financial year and through a register or register.

(b) Loans and loans granted by financial institutions to cover transitional cash flows.

(c) Time-to-term debt issues not exceeding one year.

Article 52. Credit operations concertation: legal regime and powers.

1. In the conciliation or amendment of any kind of credit operations with financial institutions of any kind, the activity of which is subject to rules of private law, linked to the management of the budget in the form provided for in the Section 1 of Chapter I of Title VI of this Law, as provided for in Article 3.1.k) of Royal Decree-Law 2/2000 of 16 June, approving the recast text of the Law on the Contracts of Administrations Public.

If there are no budgetary forecasts for this purpose, it will be applicable, in any case, to Article 9.1 and 3 of the aforementioned recast of the Law on Public Administration Contracts, unless the appropriate adjustment of the budget or its implementing bases, as a precondition for the viability of the commitments entered into in order to subscribe to the corresponding credit operation. Such modification shall be carried out by agreement of the plenary of the corporation, in any case.

2. The consultation or modification of any operations shall be agreed upon prior to the intervention report, in which the capacity of the local authority to deal, in time, with the obligations arising from those operations shall be analysed. derived for this one.

The presidents of local corporations will be able to arrange long-term credit operations provided for in the budget, the amount of which, within each financial year, does not exceed 10 percent of the resources. of the ordinary nature provided for in that budget. The coordination of short-term credit operations shall correspond to the amount of the cumulative amount of the outstanding operations of this type, including the new operation, not exceeding 15% of the current resources settled in the previous exercise.

Once these limits have been exceeded, the approval will correspond to the local corporation's plenary session.

Article 53. Long-term credit operations: authorisation regime.

1. No new long-term credit operations may be concluded, including transactions that modify contractual terms or add additional collateral with or without third-party intermediation, or grant collateral, or replace transactions (a) a prior agreement by local authorities, their self-employed bodies and dependent commercial entities and companies, which provide services or produce goods which are not primarily financed by market revenue; without prior authorisation from the competent bodies of the Ministry of Finance or Case of operations denominated in euro which are carried out within the territorial space of the countries belonging to the European Union and with financial institutions resident in one of those countries, of the autonomous community to which the local authority is a member of the European Parliament and of the Council of the European Communities, and is a member of the European Parliament and the Council of the European Communities. deduce a negative net savings.

For these purposes, net savings of local authorities and their autonomous administrative bodies shall mean the difference between the rights settled by chapters one to five, inclusive, of the state of (a) income, and of the obligations recognised by Chapters one, two and four of the statement of expenditure, which shall be reduced by the amount of a theoretical annuity for the depreciation of the planned operation and each of the loans and loans of its own; and endorsed to third parties to be reimbursed.

The amount of the theoretical amortisation annuity, of each of the agreed long-term loans and of the outstanding amounts by the corporation to be repaid, as well as that of the planned operation, will be determined in all case, in constant terms, including interest and the annual amortization fee, whatever the mode and conditions of each transaction.

Net savings in autonomous commercial, industrial, financial or analogue bodies are considered to be the current results of the financial year and, in local commercial companies, the results of ordinary business, excluding interest on loans or borrowings, in both cases, and under a theoretical amortisation annuity, as defined in the preceding paragraph, also in both cases.

Net savings shall not include any recognised obligations arising from credit modifications which have been financed with a liquid cash balance.

Not included in the calculation of theoretical annuities, credit operations secured by mortgages on real estate, in proportion to the portion of the loan affected by such collateral.

If the object of the activity of the autonomous agency or local mercantile society, is the construction of houses, the calculation of the net saving will be obtained by taking the average of the last two exercises.

When net saving is a negative sign, the plenary of the respective corporation must approve a plan of financial consolidation to be carried out within a period of not more than three years, in which management measures, taxes, financial and budgetary means to allow at least to adjust to zero the negative net savings of the entity, the autonomous body or the trading company.

This plan must be submitted in conjunction with the application for the corresponding authorization.

2. They shall require the approval of the bodies referred to in paragraph 1 above, the long-term credit operations of any kind, including the risk deducted from the collateral, where the total amount of the capital of the operations of the In the short and long term, including the amount of the planned operation, credit exceeds 110% of the current income settled or accrued in the immediately preceding financial year or, failing that, in the preceding year. where the calculation is to be carried out in the first half of the year and the budget has not been settled corresponding to that, according to the figures deducted from the consolidated accounting statements of the entities referred to in paragraph 1 of this Article.

The calculation of the percentage set out in the preceding paragraph shall be calculated by considering the credit operations in force, both in the short and long term, which are valued at the same criteria used for inclusion in the balance sheet. The risk derived from the endorsements shall be computed by applying the same criterion prior to the approved operation.

3. The presentation of the financial consolidation plan referred to in paragraph 1 above shall not be required in the case of the authorisation of credit operations which are intended to replace long-term credit operations. in the form provided for by law, in order to reduce the financial burden or the risk of such operations, in respect of the obligations arising from those due.

4. By way of derogation from paragraphs 1 and 2 above, the local authorities of more than 200,000 inhabitants may choose to replace the authorisations in them prescribed by the presentation of a budgetary consolidation scenario for their approval by the competent body.

The budgetary consolidation scenario will contain the commitment on the part of the local entity, approved by its plenary, of the ceiling of the non-financial deficit, and the maximum amount of indebtedness for each of the three The following exercises.

The body responsible for approving the budgetary consolidation scenario will be the one to whom the authorization of the debt operations corresponds, after the Ministry of Finance's report in the event that the competence be from the autonomous community. In the event that the budgetary consolidation scenario contains some operation of the ones listed in paragraph 5 of this Article, the authorization shall be the responsibility of the Ministry of Finance, subject to report, if any, of the autonomous community. with competence in the field.

5. In any event, they shall require the authorization of the Ministry of Finance for short and long-term credit operations, the granting of guarantees, and other operations which modify the contractual conditions or add additional guarantees, with or without third-party intermediation, in the following cases:

(a) Those which are formalised abroad or with non-resident financial institutions in Spain, whichever currency is used to determine the capital of the proposed transaction, including transfers to financial institutions non-residents of holdings, which have resident entities, in loans granted to local authorities, their self-employed bodies and dependent commercial entities and companies, which provide services or produce goods which are not finance mostly with market revenue.

(b) Those that are implemented by debt issues or any other form of appeal to the public credit, without prejudice to the provisions of Law 24/1988 of 28 July of the Securities Market.

In relation to what is provided for in subparagraph (a) above, external financing shall not be considered as euro-denominated transactions which are carried out within the territorial space of the countries belonging to the European Union and with financial institutions resident in one of these countries. Such operations shall in any event be communicated to the Ministry of Finance in advance.

6. In cases where, in accordance with the rules laid down in this Article, authorization is required to conclude the debt transaction, the commitments of expenditure linked to such an operation may not be established in a firm manner, until such time as of the corresponding authorization.

7. For the granting of the authorization of the operations referred to in the preceding paragraphs, the authorising officer shall take into account, on a preferential basis, compliance with the principle of budgetary stability laid down in the Law. General of budgetary stability.

The economic situation of the entity, autonomous body or local merchant company shall also be dealt with by deducting at least the analyses and the accounting information referred to in paragraph 1 of this Article. this article, including the calculation of the cash balance, the state of forecast of movements and the situation of the debt and, in addition, the period of depreciation of the transaction, the future economic profitability of the investment to be made and the other conditions of any kind that entail the credit to be made or to be modified.

8. The competent bodies of the Ministry of Finance shall be aware of the credit operations authorized by the Autonomous Communities and of those which do not require authorization in the form in which they are regulated. set.

9. The General Budget Laws of the State may, on an annual basis, set limits on access to the credit of local authorities where circumstances may arise which may be such as to advise such a measure for reasons of general economic policy.

Article 54. Long-term credit operations of autonomous bodies and commercial companies.

The autonomous bodies and dependent commercial entities and companies will require the prior authorization of the corporation's plenary and report of the intervention for the coordination of long-term credit operations.

Article 55. Central to risk information.

1. The Ministry of Finance shall maintain a risk centre providing information on the various credit operations agreed by the local authorities and the financial burdens they entail. The banks, savings banks and other financial institutions, as well as the various public administrations, shall forward the necessary data to that end, which shall be publicly available in the form specified by them.

2. The Banco de España will collaborate with the competent authorities of the Ministry of Finance in order to provide the information received through its Central Risk Information Service, established under Article 16 of the Decree Law. 18/1962, of 7 June, of Nationalization and Reorganization of the Bank of Spain, on the indebtedness of local corporations in the form and with the scope and periodicity to be established.

3. Regardless of the above, the competent authorities of the Ministry of Finance may require the Banco de España to obtain other specific data relating to the indebtedness of local corporations with reporting financial institutions. Central Risk Information Service in terms to be regulated.

4. Similarly, the local authorities shall inform the competent authorities of the Ministry of Finance of the remainder of their indebtedness and financial burdens, in the form and with the scope, content and periodicity, which they regulate set.

TITLE II

Municipalities resources

CHAPTER I

Enumeration

Article 56. Municipalities ' resources.

The finances of the municipalities shall be constituted by the resources listed in Article 2 of this law in the terms and with the specialties listed in this title.

CHAPTER II

Own tributes

SECTION 1. TASAS

Article 57. Fees.

Councils may establish and require fees for the provision of services or the performance of their competition activities and for the private use or special use of public domain goods. According to the rules contained in Section 3 of Chapter III of Title I of this Law.

SECTION 2. SPECIAL CONTRIBUTIONS

Article 58. Special contributions.

Councils may establish and require special contributions for the performance of works or for the establishment or extension of municipal services, in accordance with the rules laid down in Section 4. of Chapter III of the Title I of this law.

SECTION 3. TAXES

Subsection 1. General disposition

Article 59. Tax enumeration.

1. The municipalities shall require, in accordance with this law and the provisions implementing it, the following taxes:

a) Property Tax.

b) Tax on Economic Activities.

c) Tax on Mechanical Traction Vehicles.

2. Likewise, the municipalities may establish and demand the Tax on Constructions, Installations and Works and the Tax on the Increase of Value of the Land of Urban Nature, in accordance with this law, the provisions that develop it. and the respective tax ordinances.

Subsection 2. Unmovable Property Tax

Article 60. Nature.

The Real Estate Tax is a direct, real-character tribute that taxes the value of real estate in the terms set forth in this law.

Article 61. Taxable fact and non-subjection assumptions.

1. It is the taxable fact of the tax that the following rights are imposed on the real and urban real estate and on the properties of special characteristics:

(a) An administrative concession on the buildings themselves or on the public services to which they are affected.

b) A real surface right.

c) A real usufruct right.

d) The property right.

2. The conduct of the taxable event corresponding to those defined in the preceding paragraph by the order in which it is established shall determine the non-subjection of the immovable property to the other arrangements provided for therein.

3. For the purposes of this tax, they shall have the consideration of rustic real estate, urban real estate and real estate of special characteristics defined as such in the regulatory norms of the Real Estate.

4. In the event that the same property is located in different municipal terms, it will be understood, for the purposes of this tax, that it belongs to each of them for the area occupied in the respective municipal term.

5. They are not subject to this tax:

(a) Roads, roads, other land routes, and the goods of public and water-maritime public domain, provided that they are public and free of charge.

b) The following real estate owned by the municipalities in which they are located:

Public domain names affected by public use.

The public domain affects a public service managed directly by the city council, except in the case of real estate transferred to third parties by way of consideration.

Property assets, except as well as transferred to third parties by way of consideration.

Article 62. Exemptions.

1. The following properties shall be exempt:

(a) Those that are the property of the State, of the Autonomous Communities or of the local entities that are directly affected by the citizen's security and the educational and penitentiary services, as well as those of the State affected by the national defense.

b) communal goods and neighborhood mounts in common hand.

c) Those of the Catholic Church, in the terms provided for in the Agreement between the Spanish State and the Holy See on Economic Affairs, of 3 January 1979, and those of non-Catholic confessional associations legally recognised, in the terms set out in the respective cooperation agreements concluded under Article 16 of the Constitution.

d) The Spanish Red Cross.

e) The buildings to which the exemption applies under international conventions in force and, on the condition of reciprocity, those of foreign governments intended for their diplomatic, consular or their representation official bodies.

(f) The area of the populated mountains with specific, regulated, slow-growing species, the main use of which is wood or cork, provided that the density of the tree is the normal or normal of the species in question.

g) Land occupied by railway lines and buildings located on the same grounds, which are dedicated to stations, warehouses or any other service indispensable for the operation of such lines. The establishments of hotels, entertainment, commercial and leisure establishments, houses intended for employees ' housing, offices of management and manufacturing facilities are therefore not exempt.

2. They shall also be exempt on request:

(a) Real estate which is intended for teaching by educational institutions, which are wholly or partly covered by the educational concert scheme, in respect of the area affected by concerted education.

This exemption must be compensated by the competent Administration.

(b) The declared express and individualized monument or historical garden of cultural interest, by royal decree in the form established by article 9 of Law 16/1985, of 25 June, of the Spanish Historical Heritage, and registered in the general register referred to in Article 12 as members of the Spanish Historical Heritage, as well as those included in the first, second and fifth provisions of that law.

This exemption will not reach any classes of urban goods located within the delimitation perimeter of the archaeological zones and historical sites and sets, globally integrated in them, but exclusively, to which meet the following conditions:

In archaeological areas, those included as the object of special protection in the instrument of urban planning referred to in article 20 of Law 16/1985, of 25 June, of the Spanish Historical Heritage.

In historical sites or sets, those with an age equal to or greater than fifty years and are included in the catalogue provided for in Royal Decree 2159/1978 of 23 June, approving the Regulation of planning for the development and implementation of the Law on Soil Regime and Urban Planning, as an object of integral protection in the terms provided for in Article 21 of Law 16/1985 of 25 June.

c) The surface of the mountains in which forest repopulations are carried out or regeneration of tree-lined masses subject to management projects or technical plans approved by the forest administration. This exemption shall be for a period of 15 years from the tax period following that in which the application is made.

3. Tax ordinances may regulate an exemption in favour of the goods from which the public health centres of public ownership are holders, provided that they are directly affected to the fulfilment of the specific purposes of the said centres. Regulation of the remaining substantive and formal aspects of this exemption will be established in the tax ordinance.

4. The local authorities may, on the basis of efficiency and economic criteria in the management of the levy, provide for the exemption of rural and urban buildings for which the liquid quota does not exceed the amount determined by means of an ordinance. (a) to which effect may be taken into consideration, for the former, the pooled quota resulting from the provisions of Article 77 (2) of this Act.

Article 63. Taxable person.

1. They are taxable persons, as taxpayers, natural and legal persons and entities referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, which hold the ownership of the right which, in each case, is constitutive of the taxable fact of this tax.

In the case of multiple dealers ' concurrence on a single special feature building, it will be a substitute for the taxpayer to satisfy the largest royalty.

2. The provisions of the preceding paragraph shall apply without prejudice to the right of the taxable person to pass on the tax burden borne in accordance with the rules of common law. The municipalities will have an impact on all the liquid tax quotas on those who do not meet the condition of taxable persons, make use of their demanial or property assets.

In addition, the taxpayer's replacement may pass on to the other dealers the share of the liquid quota that corresponds to them in proportion to the fees to be met by each of them.

Article 64. Actual condition in the transmission and joint and joint responsibility.

1. In the case of change, for any reason, in the ownership of the rights that constitute the taxable fact of this tax, the real estate that is the object of those rights will be affected to the payment of the entire tax quota, in subsidiary liability regime, as provided for in the General Tax Law. For these purposes, the notaries will request information and will expressly warn the companies in the documents that they authorize about the outstanding debts of the Real Estate Tax associated with the real estate that is transmitted, over the period within which the interested parties are obliged to make a declaration of the tax, where such an obligation exists because the cadastral reference of the building has not been provided, in accordance with Article 43 (2) of the recast of the Law of Property Catastro and other tax rules, on the condition of the goods to the payment of the tax rate and, likewise, on the liabilities incurred by the failure to submit declarations, the failure to make them in time or the presentation of false, incomplete or inaccurate statements, as provided for in the Article 70 of the recast of the Law of the Land Registry and other tax rules.

2. They respond jointly and severally to the share of this tax, and in proportion to their respective shares, the co-members or co-holders of the entities referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, if are registered as such in the Real Estate Registry. If they are not registered, the liability will be required in equal parts in any case.

Article 65. Tax base.

The tax base of this tax will be constituted by the cadastral value of the real estate, which will be determined, notified and will be susceptible of challenge according to the regulations of the Catastro Real estate.

Article 66. Liquidable Base.

1. The liquidable basis of this tax shall be the result of the reduction to which the following Articles refer to the tax base.

2. The liquidable basis shall be notified in conjunction with the tax base in the collective valuation procedures. Such notification shall include the statement of reasons

of the reduction applied by the indication of the base value corresponding to the real estate as well as the amounts of such reduction and the liquidable basis of the first year of validity of the new cadastral value in this tax.

Without prejudice to the foregoing, which shall be applicable in the general collective valuation procedures, in the partial and simplified procedures, the statement of reasons shall consist of the expression of the data indicated in the the preceding paragraph, referring to the exercise in which the notification is carried out.

3. Where changes in municipal terms occur and as long as a new value is not approved, the immovable property which becomes part of another municipality shall maintain the same system for the allocation of taxable and liquidable bases. that they have on the source.

4. In the collective valuation procedures, the determination of the liquidable base will be the responsibility of the General Directorate of the Catastro and can be used before the State-Administrative Courts of the State.

Article 67. Reduction in rateable value.

1. The reduction in the tax base will be applicable to those urban and rural real estate located in some of these two situations:

(a) Infurniture whose cadastral value is increased, as a result of collective valuation procedures of a general nature by virtue of:

1. The application of the first total value of securities approved after 1 January 1997.

2. The application of successive total values of values to be approved after the period of reduction established in Article 68.1 of this law has elapsed.

(b) Furniture located in municipalities for which a value-setting has been approved which has resulted in the application of the reduction provided for in paragraph (a) above and whose cadastral value is altered, before the end of the reduction period, for any of the following reasons:

1. General collective valuation procedures.

2. Part-character collective valuation procedures.

3. Simplified Collective Valuation Procedures.

4. Registration procedures by means of declarations, communications, requests, subhealing of discrepancies and cadastral inspection.

2. This reduction shall be applied ex officio without the need for prior application by the taxable persons of the tax and shall not give rise to the compensation provided for in Article 9 of this Act.

3. The reduction laid down in this Article shall not apply in respect of the increase in the taxable amount of the buildings resulting from the updating of their cadastral values by application of the coefficients laid down in the Budget Laws. State generals.

4. In no case shall this reduction be applicable to real estate classified as having special characteristics.

Article 68. Duration and amount of reduction.

1. The reduction shall apply for a period of nine years from the entry into force of the new cadastral values, without prejudice to the provisions of Article 70 of this Law.

2. The amount of the reduction shall be the result of applying a reduction coefficient, unique to all the buildings concerned in the municipality, to an individual component of the reduction, calculated for each building.

3. The reduction coefficient shall be the value of 0,9 in the first year of application and shall be reduced by 0,1 annually until its disappearance.

4. The individual component of the reduction shall be, in each year, the positive difference between the new cadastral value corresponding to the building in the first year of its validity and its base value. This difference shall be divided by the last reduction coefficient applied when the cases referred to in Article 67 (1) (b) (2) and (b) (3) are met.

Article 69. Base value of the reduction.

The base value shall be the liquidable basis for the immediate financial year preceding the entry into force of the new cadastral value, except where the following circumstances are present:

(a) For those buildings in which, having produced alterations susceptible to cadastral registration prior to the modification of the planning or to 1 January of the year before the entry into force of the values The value of the value of the basic value shall be the amount of the liquidable basis which, in accordance with the above, the value of the basic value shall be the amount of the final value of the securities referred to in Article 67. changes corresponds to the immediate exercise prior to the entry into force of the new cadastral values by the application to the aforementioned goods of the value of the value before the last approved.

(b) For the buildings referred to in Article 67 (1) (b) .4.o, the base value shall be the result of multiplying the new cadastral value by a ratio, determined by the General Directorate of the Catastro which, calculated with its first two decimal places, it is obtained to divide the mean cadastral value of all the buildings of the same class of the municipality included in the last register between the mean of the cadastral values resulting from the application of the new setting of values.

In the collective valuation procedures of a general nature, once the corresponding value presentation has been approved, the General Directorate of the Catastro will make public the average cadastral value of all the properties of the class of which is included in the last register of the municipality and the average cadastral value resulting from the application of the new paper, before the start of the notifications of the cadastral values. Notices of public exposure of these average values shall be published by edicts in the official gazette of the province, indicating the place and time limit, which shall not be less than 15 days.

Also, this base value will be used for those properties that need to be again valued as different class goods than they had.

Article 70. Computation of the reduction period in special assumptions.

1. In the cases referred to in Article 67 (1) (b) .1 the calculation of a new reduction period shall be initiated and the right to apply the remainder of the reduction to be applied shall be extinguished.

2. In the cases referred to in Article 67 (1) (b) (2), (3) and (4), the calculation of a new reduction period shall not be initiated and the reduction coefficient applied to the buildings concerned shall take the value corresponding to the rest of the buildings. of the municipality.

Article 71. Full quota and liquid quota.

1. The full quota of this tax shall be the result of applying to the liquidable basis the rate of charge referred to in the following Article.

2. The liquid quota will be obtained by minoring the full quota in the amount of the legally provided bonuses.

Article 72. Type of charge. Surcharge for unoccupied residential residential buildings on a permanent basis.

1. The minimum and extra tax rate will be 0.4 percent for urban real estate and 0.3 percent for rustic real estate, and the maximum will be 1.10 percent for urban real estate and 0.90 percent for urban real estate. rustics.

2. The rate of charge applicable to the real estate of special characteristics, which shall be of an additional nature, shall be 0,6%. The municipalities may establish for each group of them existing in the municipality a differentiated rate which, in no case, will be less than 0.4 percent and not more than 1.3 percent.

3. The respective municipalities may increase the rates set out in paragraph 1 with the percentage points which are indicated for each case where one of the following conditions is met. In the case of several, you may choose to make use of the intended increase for a single one, some or all of them:

points	Urban assets	Rustic
A) Municipalities that are provincial capital or autonomous community	0.07	0.06
	0.07	0.05
C) Municipalities whose municipalities provide more services those who are bound by the provisions of Article 26 of Law 7/1985, April 2	0.06	0.06
(D) Municipalities in which land of a rustic nature accounts for more than 80% of the total term of the term	0.00	0.15

4. Within the limits resulting from the provisions of the preceding paragraphs, the town halls may establish, for urban real estate, excluding those for residential use, differentiated rates on the basis of the uses laid down in the cadastral regulations for the valuation of buildings. Where the buildings are assigned several uses, the type corresponding to the use of the main building or dependency shall apply.

Such rates can only be applied, at most, to 10 percent of the urban real estate of the municipal term that, for each use, has higher cadastral value, to which effect the tax ordinance of the tax will point out the corresponding value threshold for each or all uses, from which the increased rates will apply.

In the case of residential buildings that are permanently unemployed, for compliance with conditions that are determined to be regulated, local councils may require a surcharge of up to 50 percent of the total. the liquid tax quota.

Such a surcharge, which shall be required of the taxable persons of this tax and which shall be applicable, as not provided for in this paragraph, its regulatory provisions, shall be due on 31 December and shall be settled annually by the (a) town halls, after the vacancy of the building has been established, together with the administrative act for which the property is declared.

5. By way of derogation, in the municipalities where new land and urban land registry values come into force, resulting from collective valuation procedures of a general nature, the municipalities may, for a period of time, establish not more than six years, reduced rates of charge, which may not be less than 0.1 per cent for urban real estate or 0,075 per cent, in the case of rustic buildings.

6. The municipalities which agree on new rates of charge, due to the fact that the respective municipality is in general collective valuation procedures, will have to approve these rates provisionally prior to the start of the individual notifications of the new securities and, in any case, before 1 July of the year immediately preceding the year in which they are due to take effect. This agreement will be transferred to the General Directorate of the Catastro within that period.

7. In the cases referred to in Article 66 (3) of this Law, the town halls shall apply to the rural and urban real estate which becomes part of its municipal term the rate of charge in the municipality of origin, unless you agree to set a different one.

Article 73. Mandatory bonuses.

1. They shall be entitled to a bonus of between 50% and 90% of the full share of the tax, provided that this is requested by the persons concerned before the start of the works, the buildings constituting the object of the business of the undertakings concerned. development, construction and real estate promotion of both new work and rehabilitation which is comparable to this, and does not appear among the assets of its fixed assets. In the absence of a municipal agreement, the maximum allowance provided for in this article shall apply to the real estate concerned.

The period of application of this allowance shall comprise from the tax period following the period in which the works are initiated until after completion, provided that the construction works are carried out during that time or effective construction, and without, under any circumstances, exceeding three tax periods.

2. They shall be entitled to a 50% reduction in the full tax rate, during the three tax periods following the granting of the final qualification, the official protection houses and those which are comparable to these according to the regulations of the respective autonomous community.

This bonus shall be granted at the request of the person concerned, which may be effected at any time prior to the termination of the three tax periods of duration of that person and shall take effect, if appropriate, from the period of tax next to the one on which it is requested.

Councils may provide a bonus of up to 50 percent in the full tax rate, applicable to such buildings after the deadline set in the previous paragraph. The tax ordinance will determine the duration and the annual amount of this bonus.

3. They shall be entitled to an allowance of 95% of the full quota and, where appropriate, of the tax surcharge referred to in Article 153 of this Law, the rustic goods of agricultural cooperatives and

of Community land exploitation, in the terms established in Law 20/1990 of 19 December on the Tax Regime of Cooperatives.

4. The tax ordinances shall specify the substantive and formal aspects of the allowances referred to in the preceding paragraphs, as well as the conditions of compatibility with other tax benefits.

Article 74. Potestative bonuses.

1. The tax ordinances may regulate a bonus of up to 90 percent of the full tax rate in favor of urban real estate located in areas or areas of the municipality that, according to the legislation and urban planning, correspond to population settlements singularized by their involvement or preeminence of primary activities of a agricultural, livestock, forestry, fishing or analogous nature and which have a level of municipal competition services, Infrastructure or collective equipment less than existing in the areas or areas the consolidated municipality, provided that its economic characteristics give a special protection.

The peculiar characteristics and scope of the population centres, areas or areas, as well as the typologies of the buildings and land uses necessary for the application of this bonus and its duration, annual amount and other substantive and formal aspects will be specified in the tax ordinance.

2. For each financial year, the municipalities may agree to the application to the real estate of a bonus in the full tax equivalent to the positive difference between the full share of the financial year and the liquid share of the financial year the latter multiplied by the annual maximum increase coefficient of the liquid quota provided by the tax ordinance for each of the tranches of cadastral value and, where appropriate, for each of the various classes of crops or (a) to take advantage of or to use the construction of buildings which are fixed at the time of the construction; different real estate in the municipality.

Such a bonus, the maximum duration of which may not exceed three tax periods, shall be effective from the entry into force of new cadastral values of immovable property of the same kind, resulting from a the procedure for collective valuation of a general municipal nature. The ordinance shall also lay down the conditions for the compatibility of this bonus with the others benefiting the same buildings.

Subject to the provisions of the preceding paragraph, in the event that the application of another bonus is terminated in the period immediately preceding the period in which the bonus is applied to the same property. (a) the quota for which the annual maximum increase coefficient shall be applied, where appropriate, shall be the full quota for the preceding financial year.

When in any of the tax periods in which this allowance is applied, a change in the cadastral value of the buildings, resulting from alterations susceptible to cadastral registration, of the change of (a) class of the building or a change of use as determined by the modification of the urban planning, for the calculation of the allowance shall be considered as a liquid quota for the preceding financial year resulting from the application of the rate of that year to the base value determined in accordance with Article 69 of this Law.

The tax settlements resulting from the application of this bonus will be governed by the provisions of article 102.3 of Law 58/2003 of 17 December, General Tax, without the need for their individual notification. in cases of establishment, modification or deletion of that as a result of the approval or amendment of the tax ordinance.

3. The municipalities by means of ordinance may regulate a bonus of up to 90 percent of the full tax quota in favor of each group of real estate of special characteristics. The ordinance shall specify the duration, annual amount and other substantive and formal aspects relating to this allowance.

4. Tax ordinances may regulate a bonus of up to 90 per cent of the full tax rate in favour of those taxable persons who have the status of large family holders.

The ordinance must specify the class and characteristics of the real estate to affect, duration, annual amount and other substantive and formal aspects of this bonus, as well as the conditions of compatibility with other tax benefits.

5. The tax systems may regulate a bonus of up to 50% of the full rate of the tax for real estate where systems for the thermal or electrical use of energy from the sun. The application of this bonus shall be conditional on the installation of heat production facilities including collectors having the corresponding approval by the competent authority. The other substantive and formal aspects of this bonus will be specified in the tax ordinance.

Article 75. Accrual and tax period.

1. The tax shall be payable on the first day of the tax period.

2. The tax period coincides with the calendar year.

3. The facts, acts and businesses that must be the subject of a declaration or communication to the Real Estate Registry shall be effective in the accrual of this tax immediately after the time they produce cadastral effects. The effectiveness of the cadastral inscriptions resulting from the procedures of collective valuation and the determination of the cadastral value of the real estate of special characteristics will coincide with that previewed in the regulatory norms of the Real Estate.

Article 76. Statements and communications to the Real Estate Catastro.

1. The alterations concerning the real estate susceptible of cadastral registration that are of importance for the purposes of this tax will determine the obligation of the taxable persons to formalize the declarations conducive to their registration in the Real Estate Registry, in accordance with its regulatory standards.

2. Without prejudice to the right of the General Directorate of the Catastro to require the data subject, in each case to be relevant, in the municipalities covered by the tax ordinance to the communication procedure provided for in the rules The statements referred to in this article shall be understood when the circumstances or alterations referred to in the corresponding license or municipal authorization, of course in which the the taxable person shall be exempt from the obligation to declare mentioned above.

Article 77. Tax management of the tax.

1. The liquidation and recovery, as well as the revision of the acts dictated by way of tax management of this tax, will be the exclusive competence of the municipalities and will comprise the functions of recognition and denial of exemptions and -subsidies, implementation of the liquidations leading to the determination of the tax debts, the issuance of the recovery documents, the resolution of the cases of return of undue income, the resolution of the resources that are interposed against such acts and actions for assistance and information to the taxpayer referred to the matters covered by this paragraph.

2. The municipalities may group together in a single charging document all the quotas of this tax relating to the same taxable person in the case of rustic goods in the same municipality.

3. The local authorities shall determine the liquidable basis where the tax base results from the processing of the declaration, communication, application, sub-healing of discrepancies and cadastral inspection procedures provided for in the regulatory rules of the Real Estate.

4. The individual notification of tax settlements shall not be required in cases where, in accordance with Articles 65 and following of this law, notifications of the cadastral value and the liquidable basis have been previously carried out. provided for in the collective valuation procedures.

After the period of impeachment provided for in the above notifications has elapsed without the use of the relevant resources, the notified tax and liquidable bases shall be deemed to be consensual and firm, without any be the subject of a new challenge as the annual levy is charged.

5. The tax is managed on the basis of the information contained in the cadastral register and in the other expressive documents of its variations made to the effect by the General Directorate of the Catastro, without prejudice to the municipal competence for the qualification of unoccupied residential buildings. Such register, which shall be formed annually for each municipal term, shall contain the information relating to the immovable property, separately for those of each class and shall be sent to the tax authorities before 1 March of each year.

6. The data contained in the cadastral register and in the other documents referred to in the preceding paragraph shall be included in the collection lists, income documents and supporting documents for the payment of the Property Tax.

7. In the cases where it is established, after the issuance of the documents referred to in the preceding paragraph, the non-coincidence of the taxable person with the cadastral holder, the corrections to which he may agree the managing body for the purposes of winding up the tax due for the relevant financial year, shall be immediately notified to the General Directorate of the Catastro in the manner in which it is determined. This settlement shall be provisional in the absence of a delegation of functions agreement between the Catastro and the relevant local authority or local authority.

In this case, in the light of the information submitted, the General Directorate of the Catastro will confirm or modify the cadastral holder by agreement that will inform the local council or entity to practice, if necessary, final settlement.

8. The jurisdiction which in relation to the Property Tax is attributed to the municipalities in this article will be exercised directly by those or through the conventions or other formulas of collaboration that are celebrated with any of the General government in the terms provided for in Law 7/1985 of 2 April, Regulatory of the Bases of the Local Regime, with application of the provisions of Title I of Law 30/1992, of 26 November, of Regime Legal of Public Administrations and of the Common Administrative Procedure.

Without prejudice to the foregoing, the local authorities recognized by the laws and the uniprovincial autonomous communities in which the respective municipalities are integrated will assume the exercise of these powers when This is requested by the city council concerned, in the form and time-limits to be established.

Subsection 3. Tax on Economic Activities

Article 78. Nature and taxable fact.

1. The Tax on Economic Activities is a direct tribute of a real nature, the taxable fact of which is constituted by the mere exercise, in national territory, of business, professional or artistic activities, whether or not they are carried out at local level determined and are found or not specified in the tax rates.

2. For the purposes of this tax, business activities are considered to be livestock farming activities, when they are independent, mining, industrial, commercial and service. They do not, therefore, have such consideration for agricultural activities, dependent livestock, forestry and fisheries, not being taxable for the tax at all.

For the purposes of the preceding paragraph, the livestock set that is included in any of the following cases shall be considered as an independent animal husbandry:

a) That it grazes or is primarily fed on land that is not exploited by agriculture or forestry by the livestock owner.

b) The stabulate outside the rustic estates.

c) The trashumant or trasterminant.

(d) The one that is primarily fed with non-produced feed on the farm where it is reared.

Article 79. Economic activity taxed.

1. It is considered that an activity is carried out on a business, professional or artistic basis, when it involves the own-account management of the means of production and human resources or of one of the two, in order to intervene in production or distribution of goods or services.

2. The content of the taxed activities will be defined in the tax rates.

Article 80. Proof of the exercise of taxed economic activity.

The exercise of the taxed activities shall be proved by any eligible means in law and, in particular, by those referred to in Article 3 of the Trade Code.

Article 81. Non-fastening assumptions.

The exercise of the following activities is not taxable in this tax:

1. The disposal of assets integrated into the fixed assets of the undertakings which would have been duly figured out

inventoried as such immobilized more than two years in advance of the date of transmission, and the sale of private and private use of the seller as long as it had been used for the same period of time.

2. The sale of products that are received in payment of personal works or professional services.

3. The exhibition of articles for the exclusive purpose of decoration or decoration of the establishment. On the contrary, it will be subject to the tax on the exposure of gift items to customers.

4. In the case of retail sale of a single act or an isolated operation.

Article 82. Exemptions.

1. They are exempt from the tax:

(a) The State, the Autonomous Communities and the local authorities, as well as the autonomous bodies of the State and the public law entities of similar character of the Autonomous Communities and of the local entities.

(b) taxable persons who initiate the exercise of their activity on Spanish territory, during the first two tax periods of this tax in which that tax is developed.

For these purposes, the commencement of the exercise of an activity shall not be deemed to have occurred where it was previously developed under another ownership, which shall be understood to be among other assumptions, in cases of merger, division or input of branches of activity.

c) The following passive subjects:

The physical persons.

The taxable persons of the corporate tax, civil society and the entities of article 35.4 of the Law 58/2003, of December 17, General Tax, that have a net amount of the turnover of less than 1,000,000 euros.

As for taxpayers for the Non-Resident Income Tax, the exemption will only reach those who operate in Spain by permanent establishment, provided they have a net amount of the business figure less than 1,000,000 euros.

For the purposes of applying the exemption provided for in this paragraph, the following rules will be taken into account:

1. The net amount of the turnover shall be determined in accordance with the provisions of Article 191 of the consolidated text of the Law on Companies, approved by Royal Decree-Law 1564/1989 of 22 December 1989.

2. The net amount of the turnover shall be, in the case of the taxable persons of the Tax on Companies or the taxpayers for the Income Tax of non-residents, that of the tax period (a) presentation of statements by such taxes would have ended the year before that of the tax. In the case of civil societies and entities referred to in Article 35.4 of Law 58/2003 of 17 December 2003, General Tax, the net amount of the turnover shall be that corresponding to the penultimate year preceding that of the accrual of the this tax. If the tax period has been shorter than the calendar year, the net amount of the turnover shall be raised per year.

3. For the calculation of the amount of the business figure of the taxable person, account shall be taken of all economic activities carried out by him.

However, when the entity is part of a group of companies within the meaning of Article 42 of the Trade Code, the net amount of the business figure shall relate to the set of entities belonging to that group.

For the purposes of the preceding paragraph, the cases in Article 42 of the Trade Code shall be understood to be those referred to in Section 1 of Chapter I of the rules for the formulation of annual accounts. consolidated, approved by Royal Decree 1815/1991 of 20 December.

4. In the case of taxpayers for the Non-Resident Income Tax, the net amount of the turnover attributable to all the permanent establishments located on Spanish territory shall be considered.

(d) Social Security Management Entities and Social Welfare Mutuals governed by Law 30/1995, of 8 November, on the management and supervision of private insurance.

(e) Public research bodies, educational establishments in all their degrees, which are fully funded by State resources, the Autonomous Communities or local authorities, or by established foundations In the case of a public service or a public utility, the educational establishments in all their grades, which are not for profit, are in a system of educational concert, even if they provide their students with books or articles of desk or lend them the services of half board or boarding school and even if by exception they sell in the same establishment of the products of the workshops devoted to such education, provided that the amount of such sale, which is of no use to any individual or third person, is exclusively intended for the purchase of raw materials or for maintenance of the establishment.

(f) Associations and foundations for physical, mental and sensory handicapped, non-profit, for the educational, scientific, care and employment activities which for teaching, education, rehabilitation and the protection of disabled persons, even if they sell the products of the workshops devoted to such purposes, provided that the amount of such sale, which is of no use to any individual or third person, is exclusively intended for the acquisition of materials premiums or the maintenance of the establishment.

g) The Spanish Red Cross.

(h) The taxable persons to whom the exemption is applicable under international treaties or conventions.

2. The taxable persons referred to in paragraphs (a), (d), (g) and (h) of the preceding paragraph shall not be obliged to make a declaration of discharge in respect of the registration of the tax.

3. The Minister of Finance shall establish in which cases the application of the exemption provided for in paragraph 1 (c) above shall require the submission of a communication addressed to the State Tax Administration Agency in which it is made the requirements laid down in that paragraph for the application of the exemption are satisfied. Such an obligation shall in no case be required in the case of taxpayers for the Income Tax of the Physical Persons.

The taxable persons who have applied the exemption provided for in paragraph 1 (b) above shall submit the communication, where appropriate, the year following the year after the start of their business.

For these purposes, the Minister of Finance shall establish the content, the time limit and the form of presentation of such communication, as well as the assumptions in which it shall be submitted by means of telematics.

As to variations likely to affect the exemption provided for in paragraph 1 (c) above, the third subparagraph of Article 90 (2) of this Law shall be as provided for

the third subparagraph of Article 90 (2).

4. The exemptions provided for in paragraphs (e) and (f) of paragraph 1 of this Article shall be rogated and shall be granted, where appropriate, at the request of a party.

Article 83. Taxable persons.

The taxable persons and entities referred to in Article 35.4 of Law 58/2003, of December 17, are taxable persons, provided that they carry out on national territory any of the following: the activities that originate the taxable event.

Article 84. Tax quota.

The tax rate will be the result of applying the tax rates, in accordance with the precepts contained in this law and in the provisions that complement and develop it, and the coefficients and bonuses provided for by law and, where applicable, agreed by each city council and regulated in the respective tax ordinances.

Article 85. Tax rates.

1. The tax rates, in which the minimum quotas will be fixed, as well as the Instruction for their implementation, will be approved by real legislative decree of the Government, which will be dictated by the present legislative delegation under the auspices of the Article 82 of the Constitution. The fixing of the minimum quotas shall be in accordance with

following bases:

First. -Delimitation of the content of the activities taxed according to the characteristics of the economic sectors, making them generally classified by fixed elements which must be present at the time of the accrual of the tax.

Second. -Epigraps and rubrics that classify the activities subject shall be ordered, as far as possible, according to the National Classification of Economic Activities.

Third. -Determination of those activities or modalities of these activities to which, due to their low economic performance, zero quota is pointed out.

Fourth. -The quotas resulting from the application of the tariffs may not exceed 15% of the average presumed profit of the taxed activity, and in their fixing will be taken into account, in addition to that provided for in the first above, the area of the premises where the taxed activities are carried out.

Fifth. -Also, the tax rates may set provincial or national quotas, pointing out the conditions under which the activities may be taxed by those quotas and fixing their amount, taking into account their respective scope space.

2. The period for the exercise of the legislative delegation granted to the Government in paragraph 1 of this Article shall be one year from the date of entry into force of this law.

3. By way of derogation from Article 91.2 of this Law, the tax administration of the provincial and national quotas fixing the rates of the tax shall be the responsibility of the State's tax administration, without prejudice to the collaboration which, in relation to such management, can be established with other entities.

The provincial and national quotas may not be established either by the provincial coefficient or by the provincial surcharge, respectively, in Articles 87 and 134 of this Law.

4. The tax quotas shall be charged and distributed in accordance with the following rules:

(A) The levy of the minimum municipal quotas shall be carried out by the municipality in whose municipal term the respective activities take place.

When premises, or facilities that are not considered such, radiate in more than one municipal term, the corresponding fee will be required by the city council in which the majority of those, without prejudice of the obligation to distribute the amount of that quota among all the others, in proportion to the area in which the installation or premises concerned is occupied in each municipal term, in the terms laid down in the Instruction for the the application of tax rates and regulatory standards.

In the case of hydraulic power stations, the quotas shall be distributed among the municipalities in which the plant is located, without including the reservoir, and those in which it is terminated. the reservoir is extended, in the terms that are established in the Instruction for the application of the rates of the tax and in the regulatory norms.

Dealing with the activity of producing electrical energy in nuclear power stations, the corresponding quota will be required by the city council in which the power station is located, or by the one in which the majority of it radiating. In both cases, the said quota will be distributed, in the terms of the instructions for the application of the tax rates and in the regulatory rules, among all the municipalities affected by the plant, although in these radiate facilities or buildings affected by it.

For these purposes, it is considered municipalities affected by a nuclear power plant in whose respective term the whole or part of their facilities, as well as those other, in which the circumstance does not exist. before, they have part or all of their municipal term in a circular area of 10 kilometers of radius with center in the facility.

Municipal quotas corresponding to activities that are developed in port areas that are extended over more than one municipal term will be distributed by the city council of all the municipalities on which it is extend the port area concerned, in proportion to the area of the port area occupied by the port area.

B) The levy of the provincial quotas shall be carried out by the Provincial Delegation of the State Agency of Tax Administration in whose territorial scope the corresponding activities take place.

The amount of these quotas will be distributed by the Delegation of the State Agency to all the municipalities of the province and the corresponding provincial deputation, in the terms that it regulates set.

C) The national quota levy shall be carried out by the Provincial Delegation of the State Tax Administration Agency in whose territorial scope the taxable person has his tax domicile.

The amount of national quotas will be distributed among all municipalities and Provincial Diputations of common territory on the terms that are regulated.

5. The General Budget Laws of the State may modify the rates of the tax, as well as the

Instruction for your application, and update the quotas on them.

The Government is authorized to make any provisions necessary for the development and implementation of the tariffs and the Instruction of the Tax.

Article 86. Weighting coefficient.

The municipal, provincial or national quotas fixed in the tax rates shall in any case apply a weighting coefficient, determined on the basis of the net amount of the taxable person's turnover.

This coefficient shall be determined according to the following table:

amount of business figure (euros)	Coefficient
From 1,000,000.00 to 5,000,000.00
5.000,000.01 to 10.000,000.00
	From 10.000,000.01 to 50,000,000.00
50,000,000.01 to 100,000,000.00
More than 100,000,000.00
net business figure	1.31

For the purposes of applying the coefficient referred to in this Article, the net amount of the taxable person's business figure shall be that corresponding to the set of economic activities carried out by him and shall be determined by agreement with the provisions of Article 8 (2) (c) of this Law.

Article 87. Situation coefficient.

1. With regard to the quotas amended by the weighting coefficient provided for in the previous Article, the municipalities may establish a scale of coefficients to weigh the physical situation of the local within each municipal term, taking into account the category of the street in which radique.

2. This coefficient shall not be less than 0,4 and not more than 3,8.

3. For the purposes of setting the situation coefficient, the number of street categories to be established by each municipality shall not be less than 2 and not more than 9.

4. In municipalities where it is not possible to distinguish more than one street category, the situation coefficient cannot be established.

5. The difference in the value of the coefficient attributed to a street with respect to that attributed to the upper or lower category may not be less than 0,10.

Article 88. Mandatory and potestative bonuses.

1. The tax rate will, in any case, be applied as follows:

(a) The cooperatives, as well as the unions, federations and confederations of those and the agricultural processing companies will have the bonus provided for in Law 20/1990, of 19 December, on Tax Regime of the Cooperatives.

(b) A 50% allowance for the corresponding quota for those who initiate the exercise of any professional activity during the five years following the end of the second tax period development of that. The period of application of the allowance shall expire five years after the end of the exemption provided for in Article 82.1.b) of this Act.

2. Where the tax ordinances so establish, the following allowances shall apply:

(a) A bonus of up to 50% of the corresponding fee, for those who initiate the exercise of any business activity and pay for municipal fees, during the five years of activity following the conclusion of the second development tax period of that.

The application of the bonus will require that the economic activity has not been previously exercised under another ownership. It is understood that the activity has been previously exercised under another ownership, among others, in the assumptions of merger, division or contribution of branches of activity.

The period of application of the allowance shall expire five years after the end of the exemption provided for in Article 82 (1) (b) of this Act.

The allowance shall be applied to the tax rate, consisting of the fee-weighted fee for the coefficient laid down in Article 86 and amended, where appropriate, by the coefficient laid down in Article 87 of this Law. If the allowance referred to in subparagraph (a) of paragraph 1 is applicable, the allowance provided for in this subparagraph shall apply to the quota resulting from the application of the allowance referred to in paragraph 1 (a).

b) A job creation bonus of up to 50 percent of the corresponding fee, for taxable persons who are taxed for municipal share and who have increased the average of their workforce with an indefinite contract during the immediate tax period prior to that of the application of the bonus, in relation to the period before that.

The tax ordinance may provide for different bonus percentages, without exceeding the ceiling set in the previous paragraph, depending on the average increase in the number of employees under contract. indefinite.

The allowance shall apply to the fee resulting from applying, where applicable, the allowances referred to in paragraph 1 of this Article and paragraph (a) above.

c) A bonus of up to 50 percent of the corresponding fee for taxable persons who are taxed for municipal share and which:

Use or produce energy from facilities for the use of renewable energy or cogeneration systems.

For these purposes, facilities for the use of renewable energy will be considered as those defined as such in the Renewable Energy Development Plan. Cogeneration systems shall be considered as equipment and facilities for the joint production of electricity and useful thermal energy.

Perform your industrial activities, from the start of your activity or by subsequent transfer, in premises or facilities away from the most populated areas of the municipal term.

Establish a transport plan for workers that aims to reduce energy consumption and emissions caused by displacement to the workplace and to promote the use of means of transport more efficient, such as collective or shared transport.

The allowance shall apply to the fee resulting from applying, where applicable, the allowances referred to in paragraph 1 of this Article and paragraphs (a) and (b) above.

d) A bonus of up to 50 percent of the corresponding fee for taxable persons who

be taxed by municipal quota and have a net income or return on economic activity negative or less than the amount determined by the tax ordinance, which may fix different percentages of bonus and limits depending on the division, grouping or group of the tax rates in which the economic activity is classified.

The bonus will apply to the fee resulting from applying, where applicable, the bonuses referred to in paragraph 1 of this article and the preceding paragraphs of this paragraph.

3. The relevant tax ordinance shall specify the other substantive and formal aspects referred to in the previous paragraph. Among other matters, the tax ordinance will determine whether or not all or some of the aforementioned bonuses are applicable simultaneously.

Article 89. Tax and accrual period.

1. The tax period coincides with the calendar year, except in the case of high declarations, in which case it will cover from the date of commencement of the activity until the end of the calendar year.

2. The tax shall be imposed on the first day of the tax period and the quotas shall be irreducible, except where, in the case of a declaration of discharge, the day of commencement of the activity does not coincide with the calendar year, in which case the quotas shall be calculated in proportion to the number of natural quarters remaining to end the year, including the start of the year of the activity.

In addition, and in the case of termination of the activity, the quotas shall be pro-rata for natural quarters, excluding those in which the cessation of the activity occurs. To this end, taxable persons may request the return of the share of the share corresponding to the calendar quarters in which the activity was not exercised.

3. In the case of spectacles, where the quotas are established by isolated action, the accrual is produced by the performance of each of them, the corresponding declarations being made in the form to be established regulentarily.

Article 90. Tax management of the tax.

1. The tax is managed from the registration of the tax. Such registration shall be formed annually for each term and shall consist of comprehensive censuses of economic activities, taxable persons, minimum fees and, where applicable, of the provincial surcharge.

Tuition will be made available to the public in the respective town halls.

2. The taxable persons shall be obliged to submit the corresponding high-level census declarations by stating all the elements necessary for their inclusion in the registration in the terms of Article 90.1 of this Law and within the time limit which Regulation is established. The appropriate settlement shall then be carried out by the competent authority, which shall be notified to the taxable person, who shall make the entry as appropriate.

Likewise, taxable persons shall be obliged to communicate changes in physical, economic or legal order which occur in the exercise of the activities taxed and which are of importance for the purposes of this tax, and formalise within the timescales and regulentarily determined terms.

In particular, taxable persons who do not apply the exemption provided for in Article 82 (1) (c) of this Law shall inform the State Agency of Tax Administration of the net amount of his business figure. In addition, the taxable person shall report any changes in the net amount of his business figure where such variation involves the modification of the application or not of the exemption provided for in paragraph 1 (c) of the Article 82 of this law or a change in the tranche to be considered for the purposes of applying the weighting coefficient provided for in Article 86 of this Law. The Minister of Finance shall establish the cases in which such communications shall be submitted, their content and time and form of presentation, as well as the cases in which they shall be submitted by telematics 3. The inclusion, exclusion or alteration of the data contained in the censuses, resulting from the actions of tax inspection or the formalization of high and communications, shall be considered administrative act, and shall entail the modification of the census. Any change in the number of registration fees referred to in the census shall, inexcusably, require the prior alteration of the latter in the same sense.

4. This tax may be imposed on the basis of self-clearance, in terms of the rules laid down.

Article 91. Registration of the tax.

1. The formation of the registration of the tax, the qualification of the economic activities, the marking of the corresponding quotas and, in general, the census management of the tribute will be carried out by the State Administration of Taxation.

Without prejudice to this, the notification of these acts may be carried out by the municipalities or by the State Administration, together with the notification of the liquidations leading to the determination of the debts. tax.

In the case of municipal quotas, the functions referred to in the first subparagraph of this paragraph may be delegated to the municipalities, provincial councils, town councils or island councils and other entities recognized by the laws and autonomous communities that request it, in the terms that it regulates.

2. The liquidation and recovery, as well as the review of the acts dictated by tax management of this tax, shall be carried out by the municipalities and shall comprise the functions of granting and refusing exemptions and bonuses, (i) the implementation of the liquidations leading to the determination of the tax debts, the issuance of the instruments for recovery, the resolution of the cases of repayment of undue revenue, the resolution of the resources to be brought against them; acts and actions for the information and assistance to the taxpayer relating to the materials included in this section.

3. The inspection of this tax shall be carried out by the competent authorities of the State's tax administration, without prejudice to the delegations that may be made in the municipalities, provincial deputies, town councils and island councils, and other local entities recognised by the laws and autonomous communities which so request, and any collaboration arrangements which may be established with those entities, all in the terms set out by the Minister of Finance.

4. In any event, the knowledge of the complaints lodged against the acts of management censated by the tax administration of the State referred to in the first subparagraph of paragraph 1 of this Article, as well as the acts of equal the nature of the delegation provided for in the third subparagraph of the same paragraph shall be the responsibility of the State-Administrative Courts of the State.

In the same way, it will be up to the aforementioned Economic and Administrative Courts to know the complaints that are brought against the acts dictated by the delegation provided for in paragraph 3 of this article. involving the inclusion, exclusion or alteration of the data contained in the tax censuses.

Subsection 4. Mechanical Traction Vehicle Tax

Article 92. Nature and taxable fact.

1. The Mechanical Traction Vehicle Tax is a direct tribute that taxes the ownership of vehicles of this nature, suitable to circulate on public roads, whatever their class and category.

2. It is considered a vehicle suitable for circulation that would have been registered in the relevant public registers and as long as it has not caused a loss in the public registers. For the purposes of this tax, vehicles with temporary permits and tourist registration shall also be considered suitable.

3. They are not subject to this tax:

(a) Vehicles which have been discharged in the records by the age of their model may be permitted to circulate exceptionally on the occasion of exhibitions, competitions or races limited to those of the nature.

(b) Trailers and semi-trailers carried by mechanical traction vehicles, the payload of which is not more than 750 kilograms.

Article 93. Exemptions.

1. They will be exempt from tax:

(a) The official vehicles of the State, autonomous communities and local entities assigned to national defense or citizen security.

(b) The vehicles of diplomatic representations, consular posts, diplomatic agents and consular officers of career accredited in Spain, who are subjects of the respective countries, externally identified and condition of reciprocity in its extension and degree.

Likewise, vehicles of international organizations with headquarters or office in Spain and their officials or members with diplomatic status.

(c) Vehicles in respect of which this is derived from the provisions of international treaties or conventions.

(d) ambulances and other vehicles directly intended for health care or for the movement of injured or sick persons.

(e) Vehicles for persons with reduced mobility referred to in Annex II (A) to the General Regulation of Vehicles, approved by Royal Decree 2822/1998 of 23 December 1998.

Also, vehicles registered in the name of the disabled are exempt for exclusive use. This exemption shall apply as long as those circumstances are maintained, both for vehicles driven by persons with disabilities and for vehicles intended for transport.

The exemptions provided for in the previous two paragraphs shall not apply to taxable persons who are beneficiaries of them by more than one vehicle at the same time.

For the purposes of this paragraph, persons with disabilities shall be deemed to have this legal status to a degree equal to or greater than 33 percent.

(f) Buses, minibuses and other vehicles intended or assigned to the urban public transport service, provided that they have a capacity exceeding nine seats, including that of the driver.

g) Tractors, trailers, semi-trailers and machinery provided with Agricultural Inspection Cart.

2. In order to be able to apply the exemptions referred to in paragraphs (e) and (g) of paragraph 1 of this Article, the persons concerned shall be required to grant their concession indicating the characteristics of the vehicle, their registration number and the cause of the benefit. Declared exemption by the municipal administration, a document shall be issued stating its concession.

In relation to the exemption provided for in the second subparagraph of paragraph 1 (e) above, the person concerned must provide the certificate of the disability issued by the competent body and justify the destination of the vehicle before the city council of the imposition, in the terms that it establishes in the corresponding tax ordinance.

Article 94. Taxable persons.

The taxable persons and entities referred to in Article 35.4 of Law 58/2003, of 17 December, General Tax, to whose name the vehicle is placed on the permit, are taxable persons of this tax. circulation.

Article 95. Quota.

1. The tax will be required according to the following table of tariffs:

From 20 tax horses onwards

D) Tractors:

and Class of Vehicle	Cuota - Euros
A) Turisms:
than eight fiscal horses	12.62
8 to 11.99 Fiscal Horses	34.08
	71.94
	89.61
112.00
	B) Buses:
than 21 places	83.30
21 To 50 places	118.64
than 50 places	148.30
C) Trucks:
than 1,000 kilograms of payload	42.28
From 1,000 to 2,999 kilograms of payload	83.30
From more than 2,999 to 9,999 kilograms of payload	118.64
148.30
148.30
fewer than 16 fiscal horses	17.67
	16 to 25 fiscal horses	27.77
25 fiscal horses	83.30
E) Trailers and semi-trailers dragged by mechanical traction vehicles:
than 1,000 and more than 750 Payload kilograms	17.67
1,000 to 2,999 kilograms of payload	27.77
than 2,999 kilograms of payload	83.30
F) Vehicles:
Cyclomotors	4.42
Motorcycles up to 125 cubic centimeters	4.42
Motorcycles over 125 to 250 cubic centimeters	7.57
Motorcycles of more than 250 to 500 centimeters cubic	15.15
Motorcycles of more than 500 to 1,000 cubic centimeters	30,29
Motorcycles of more than 1,000 centimeters cubic	60.58

2. The table of quotas may be amended by the General Budget Law of the State.

3. The concept of the various kinds of vehicles and the rules for the application of the tariffs will be determined.

4. The municipalities may increase the quotas set out in paragraph 1 of this Article by applying a coefficient to them, which may not exceed 2.

The municipalities may fix a coefficient for each of the classes of vehicles provided for in the table of rates set out in paragraph 1 of this Article, which may be, in turn, different for each of the sections fixed in each class of vehicle, without in any case exceeding the maximum limit laid down in the preceding paragraph 5. In the event that the municipalities do not make use of the power referred to in the preceding paragraph, the tax shall be required in accordance with the fees of the tariff table.

6. The tax systems may regulate, on the fee, whether or not increased by the application of the coefficient, the following bonuses:

(a) A bonus of up to 75% depending on the class of fuel consumed by the vehicle, due to the impact of the combustion of such fuel on the environment.

(b) A bonus of up to 75% depending on the characteristics of the engines of the vehicles and their impact on the environment.

(c) A bonus of up to 100 per cent for historic vehicles or for those with a minimum age of 25 years, counted from the date of their manufacture or, if this is not known, taking as such the of its first registration or, failing that, the date on which the corresponding type or variant was ceased to be manufactured.

The regulation of the remaining substantive and formal aspects of the bonuses referred to in the preceding paragraphs shall be established in the tax ordinance.

Article 96. Tax and accrual period.

1. The tax period coincides with the calendar year, except in the case of first purchase of the vehicles.

In this case the tax period will begin on the day that the acquisition takes place.

2. The tax becomes the first day of the tax period.

3. The amount of the tax shall be apportioned for natural quarters in the case of first purchase or final reduction of the vehicle. The proportion of the quota shall also be apportioned on the same terms in the case of a temporary low for subtraction or theft of a vehicle, and this from the time the temporary discharge occurs in the relevant public register.

Article 97. Tax management of the tax.

The management, settlement, inspection and collection, as well as the review of the acts dictated by tax management, corresponds to the town hall of the address that consists of the vehicle's circulation permit.

Article 98. Self-validation.

1. Councils may require this tax on a self-settlement scheme.

2. In the respective tax ordinances, the municipalities shall have the class of instrument supporting the payment of the tax.

Article 99. Justification for payment of tax.

1. Those who apply to the Provincial Head of Traffic for the registration or certification of the ability to move a vehicle must first prove that the tax is paid.

2. The owners of the vehicles, when they communicate to the Provincial Traffic Headquarters their reform, as long as they alter their classification for the purposes of this tax, as well as in the cases of transfer, of change of domicile that consists in the If the vehicle is not in circulation, or if the vehicle is low, it must first prove to the Provincial Head of State the payment of the last receipt submitted for the recovery of the tax, without prejudice to the fact that it is payable by way of management and (a) the payment of all the debts owed by that concept, which have been paid, settled, submitted to recovery and not prescribed. The assumption of the definitive losses of vehicles with 15 or more years of age is exempted from the said accreditation obligation.

3. The Provincial Traffic Headquarters shall not process the files if the payment of the tax is not credited, in the terms set out in the preceding paragraphs.

Subsection 5. Constructions, Installations, and Works Tax

Article 100. Nature and taxable fact.

1. The Tax on Constructions, Facilities and Works is an indirect tribute whose taxable fact is constituted by the realization, within the municipal term, of any construction, installation or work for which the obtaining of the a corresponding licence for works or town planning, whether or not such a licence has been obtained, provided that the issue corresponds to the town hall of the tax.

2. It is exempt from the payment of the tax the realization of any construction, installation or work of which the State, the autonomous communities or the local entities, that being subject to the tax, will be directly destined to roads, railways, ports, airports, hydraulic works, sanitation of populations and their waste water, even if their management is carried out by autonomous bodies, whether they are new investment or conservation works.

Article 101. Taxable persons.

1. Taxable persons, natural persons, legal persons or entities of Article 35.4 of Law 58/2003, of 17 December, General Tax, who own the construction, installation or work, are taxable persons. whether or not they own the building on which the building is carried out.

For the purposes set out in the preceding paragraph, the owner of the construction, installation or work shall be considered to be responsible for the costs or costs incurred.

2. In the event that the construction, installation or work is not carried out by the taxable taxpayer, it shall be the condition of the taxpayer's substitute taxable persons who apply for the corresponding licences or make the buildings, installations or works.

The substitute may require the taxpayer to pay the amount of the tax paid.

Article 102. Tax base, share and accrual.

1. The tax base of the tax is constituted by the actual and actual cost of the construction, installation or work, and is understood as such, to these effects, the cost of material execution of that.

The value added tax and other similar taxes of special schemes, fees, public prices and other related local public property benefits are not part of the tax base. where appropriate, with the construction, installation or work, neither the professional fees, the business benefit of the contractor nor any other concept that does not, strictly, integrate the cost of the material execution.

2. The share of this tax will be the result of applying the tax rate to the tax base.

3. The tax rate shall be that fixed by each city council, without such a rate exceeding four per cent.

4. The tax will be imposed at the time of the construction, installation or construction, even if the corresponding license has not been obtained.

Article 103. Tax management of the tax.

Potestative Bonuses.

1. Where the compulsory licence is granted or where, in the absence of a request for, or refusal of, such a compulsory licence, the construction, installation or work is initiated, an interim clearance shall be carried out on the basis of the basis of the taxable:

(a) On the basis of the budget submitted by the parties concerned, provided that it has been endorsed by the relevant official college where this is a mandatory requirement.

b) When the tax ordinance so provides, depending on the indices or modules that it establishes to the effect.

Upon completion of the construction, installation or work, and taking into account its actual and actual cost, the city council, by appropriate administrative verification, will, where appropriate, amend the tax base referred to in the previous paragraph practicing the corresponding final settlement, and requiring the taxable person or reintegrating, if applicable, the amount corresponding to it.

2. Tax ordinances may regulate the following bonuses on the tax rate:

(a) A bonus of up to 95% in favour of buildings, installations or works that are declared of special interest or municipal utility for the purpose of competing social, cultural, historical artistic or (a) to promote employment to justify such a declaration. That declaration shall be the responsibility of the Corporation and shall be agreed upon, upon request of the taxable person, by a favourable vote of the simple majority of its members.

(b) A bonus of up to 95% in favour of buildings, installations or works in which systems are incorporated for the thermal or electrical use of solar energy. The application of this bonus shall be conditional on the installation of heat production facilities including collectors having the corresponding approval of the competent authority.

The allowance provided for in this paragraph shall apply to the fee resulting from applying, where applicable, the allowance referred to in paragraph (a) above.

c) A bonus of up to 50 percent in favour of buildings, facilities or works linked to plans to promote private investments in infrastructure.

The allowance provided for in this paragraph shall apply to the fee resulting from applying, where applicable, the allowances referred to in paragraphs (a) and (b) above.

d) A bonus of up to 50% in favour of buildings, installations or works relating to official protection housing.

The allowance provided for in this paragraph shall apply to the fee resulting from applying, where applicable, the bonuses referred to in the preceding paragraphs.

e) A bonus of up to 90 percent in favor of buildings, facilities or works that favor the conditions of access and habitability of the disabled.

The allowance provided for in this paragraph shall apply to the fee resulting from applying, where applicable, the bonuses referred to in the preceding paragraphs.

The regulation of the remaining substantive and formal aspects of the bonuses referred to in this paragraph will be established in the tax ordinance. Among other matters, the tax ordinance will determine whether or not all or some of the aforementioned bonuses are applicable simultaneously.

3. The tax systems may be regulated as a deduction of the full or bonus amount of the tax, the amount satisfied or the taxable person must satisfy as a fee for the granting of the urban planning licence corresponding to the construction, installation or work in question.

The regulation of the remaining substantive and formal aspects of the deduction referred to in the preceding paragraph shall be established in the tax ordinance.

4. Councils may require this tax on a self-settlement scheme.

5. Councils may establish in their tax ordinances joint and coordinated management systems for this tax and the fee for the granting of the licence.

Subsection 6. Tax on the Increase in the Value of Urban Nature's Land

Article 104. Nature and taxable fact. Non-fastening assumptions.

1. The Tax on the Increase in the Value of Urban Nature is a direct tribute that taxes the increase in value that will be experienced by those lands and is revealed as a consequence of the transfer of ownership of the grounds for any title or the constitution or transmission of any real rights of enjoyment, limited to the domain, on those grounds.

2. This tax is not subject to the increase in value that the land that has the consideration of rustics for the purposes of the Real Estate Tax. As a result, the increase in value is subject to the use of the land to be taken into account for urban purposes, for the purposes of the Property Tax, irrespective of whether or not they are referred to as such in the Cadastro or on the register of the person. For the purposes of this tax, it shall also be subject to this increase of value that the land integrated in the real estate classified as special characteristics for purposes of the Property Tax.

3. The tax shall not be subject to tax in the case of contributions of property and rights made by the spouses to the spousal society, awards which are then verified and transferred to the spouses in their favour and in payment. in payment of their common assets.

Nor will the tax be subject to tax in the case of transfers of immovable property between spouses or in favour of children, as a result of the enforcement of judgments in cases of invalidity, separation or divorce. marriage, regardless of the matrimonial property regime.

Article 105. Exemptions.

1. Value increases that are expressed as a result of the following acts shall be exempt from this tax:

a) The constitution and transmission of rights of servitude.

(b) The transmissions of goods within the perimeter defined as a Historical-Artistic Set, or have been declared individually of cultural interest, as laid down in Law 16/1985, of 25 June, of the Spanish Historical Heritage, when their owners or holders of real rights credit that they have carried out works of conservation, improvement or rehabilitation in these buildings. For these purposes, the tax ordinance shall establish the substantive and formal aspects of the exemption.

2. In addition, the corresponding value increases shall be exempt from this tax where the obligation to satisfy the requirement is borne by the following persons or entities:

(a) The State, the Autonomous Communities and the local authorities, to which the municipality belongs, as well as the autonomous bodies of the State and the public law entities of similar character of the Autonomous Communities and of those local entities.

(b) The municipality of the imposition and other integrated local entities or in which that municipality is integrated, as well as their respective entities governed by public law of similar character to the autonomous bodies of the State.

c) Institutions that have the qualification of charities or teachers.

(d) Social Security Management Entities and Social Welfare Mutuals governed by Law 30/1995, of 8 November, on the management and supervision of private insurance.

e) The holders of administrative concessions revertible to the land affected by them.

f) The Spanish Red Cross.

g) Persons or entities to whom the exemption has been recognised in international treaties or conventions.

Article 106. Taxable persons.

1. Is taxable person liable for tax on a taxpayer basis:

(a) In the transfer of land or in the constitution or transfer of real rights of the right to profit, the natural or legal person, or the entity referred to in Article 35.4 of the Law 58/2003, of 17 December, General Tax, which acquires the land or to which the actual right in question is constituted or transmitted.

(b) In the field of land transmissions or in the constitution or transfer of real rights of the limited enjoyment of the domain for consideration, the natural or legal person, or the entity referred to in Article 35.4 of Law 58/2003, of 17 December, General Tax Office, which transmits the land, or which constitutes or transmits the actual right in question.

2. In the cases referred to in subparagraph (b) of the preceding paragraph, the taxable person shall be a substitute for the taxpayer, the natural or legal person, or the entity referred to in Article 35.4 of Law 58/2003, 17 of (a) December, General Tax, which acquires the land or to which the actual right in question is constituted or transmitted, when the taxpayer is a non-resident natural person in Spain.

Article 107. Tax base.

1. The tax base of this tax is constituted by the increase in the value of the land, as evidenced at the time of the accrual and experienced over a maximum period of 20 years.

For the purposes of determining the tax base, account shall be taken of the value of the land at the time of the accrual, in accordance with paragraphs 2 and 3 of this Article, and the corresponding percentage in function of the provisions of paragraph 4.

2. The value of the land at the time of the accrual will result from the following rules:

(a) In the field of land transfers, the value of such land transfers shall be the value of the property at that time for the purposes of the Real Estate Tax.

However, where such value is the result of a stock paper that does not reflect planning modifications approved after the approval of the said paper, it may be provisionally liquidated this value. tax according to that. In such cases, the value of the land shall be applied in the final settlement once it has been obtained in accordance with the collective valuation procedures which are instructed, referred to as the date of the accrual. When this date does not coincide with the effectiveness of the new cadastral values, they will be corrected by applying the corresponding updating coefficients, established to the effect in the General Budget Laws of the State.

When the land, even being urban in nature or integrated into a real property of special characteristics, at the time of the tax accrual, does not have a certain cadastral value at the time, the city council can practice the settlement when the referenced cadastral value is determined, referring to such value at the time of the accrual.

(b) In the constitution and transmission of the actual rights of the domain, the annual percentages contained in paragraph 4 of this Article shall apply to the part of the value defined in paragraph (a)

prior to representing, in respect of that, the value of those rights calculated by applying the rules set for the purposes of the Tax on Proprietary Transmissions and Documented Legal Acts.

(c) In the constitution or transmission of the right to raise one or more plants on a building or land, or the right to perform construction under ground without implying the existence of a real area right, the percentages the annual content of paragraph 4 of this Article shall apply to the part of the value defined in subparagraph (a) which represents, in respect of that part, the module of proportionality fixed in the writing of the transmission or, failing that, that which results from the establish the ratio between the surface or the volume of the plants to be constructed in flight or subsoil and the total built-up area or volume once built.

(d) In the case of forced expropriations, the annual percentages referred to in paragraph 4 of this Article shall be applied on the part of the Justiprice corresponding to the value of the land, unless the value defined in the (a) of the preceding paragraph 2 is lower, in which case the latter shall prevail over the price.

3. Where the cadastral values are modified as a result of a collective valuation procedure of a general nature, it shall be taken as the value of the land or of the part thereof corresponding to the rules set out in the preceding paragraph, the amount resulting from the application of the reduction in each case by the respective local authorities to the new cadastral values. This reduction will be applied in respect of each of the first five years of effectiveness of the new cadastral values.

The reduction will have a minimum limit of 40 percent and a maximum limit of 60 percent, in any case, at its maximum limit in the municipalities whose municipalities do not fix any reduction.

Councils may set a different reduction rate for each of the five years of application of the reduction.

The reduction provided for in this paragraph shall not apply to cases where the cadastral values resulting from the collective valuation procedure to which he refers are lower than that until then in effect.

The reduced cadastral value in no case may be less than the land cadastral value prior to the collective valuation procedure.

4. On the value of the land at the time of the accrual, as referred to in paragraphs 2 and 3 above, the annual percentage determined by each city council shall be applied, without exceeding the following limits:

a) Period of one to five years: 3.7.

b) Period of up to 10 years: 3.5.

c) Period of up to 15 years: 3.2.

d) Period of up to 20 years: 3.

To determine the percentage, the following rules apply:

1. The increase in the value of each operation taxed by the tax shall be determined in accordance with the annual percentage fixed by the city council for the period covering the number of years for which it has been established manifest such an increase.

2. The percentage to be applied to the value of the land at the time of the accrual shall be the result of multiplying the annual percentage applicable to each individual case by the number of years throughout which it has been established manifest the increment of the value.

3. To determine the annual percentage applicable to each individual operation in accordance with Rule 1 and to determine the number of years for which the annual percentage is to be multiplied according to Rule 2.a, only consider the full years of the period of the reporting period for the increase in value, without any such effects being considered as the fractions of years of that period.

The annual percentages set out in this section may be amended by the General Budget Laws of the State.

Article 108. Type of charge. Full quota and liquid quota.

1. The tax rate will be fixed by each city council, without the tax rate to exceed 30 percent.

Within the limit set out in the preceding paragraph, the municipalities may fix a single rate of charge or one for each of the periods of generation of the value increase indicated in paragraph 4 of the previous article.

2. The full share of the tax will be the result of applying the tax rate to the tax base.

3. The liquid quota of the tax shall be the result of applying the allowance referred to in the following paragraph where appropriate.

4. The tax systems will be able to regulate a bonus of up to 95% of the full quota of the tax, in the transfer of land, and in the transmission or constitution of real rights of the domain, made to A lucrative title for the cause of death in favor of the descendants and adoptees, the spouses and the ascendants and adopters.

The regulation of the remaining substantive and formal aspects of the bonus referred to in the preceding paragraph shall be established in the tax ordinance.

Article 109. Accrual.

1. The tax will be stopped:

(a) Where ownership of the land is transmitted, either for consideration or free of charge, between living or death, on the date of transmission.

(b) When any actual right of the domain's limited enjoyment is constituted or transmitted, on the date on which the constitution or transmission takes place.

2. Where a judicial or administrative decision is declared or administratively granted, the nullity, termination or termination of the act or contract determining the transfer of the land or the establishment or transfer of the actual right of establishment shall have taken place. the taxable person shall be entitled to the refund of the tax paid, provided that such act or contract has not produced any profit-making effect and that he claims repayment within the five-year period since the decision was taken firm, it being understood that there is a lucrative effect when it is not justified that the interested parties carry out the reciprocal returns referred to in Article 1,295 of the Civil Code. Even if the act or contract has not produced any lucrative effects, if the termination or termination is declared for non-compliance with the obligations of the taxable person, there shall be no return.

3. If the contract is without effect by mutual agreement of the contracting parties, the return of the tax shall not be returned and shall be deemed to be a new act subject to taxation. As such mutual agreement will be considered the compromise in act of conciliation and the simple raid on the demand.

4. In the acts or contracts in which they measure some condition, their qualification shall be made in accordance with the provisions of the Civil Code. If the tax is suspended, the tax shall not be settled until the tax is satisfied. If the condition is resolvable, the tax will of course be required, subject to compliance with the condition of making the appropriate return in accordance with the rule of the previous paragraph.

Article 110. Tax management of the tax.

1. The taxable persons shall be obliged to submit to the corresponding city council the declaration to be determined by the respective ordinance, containing the elements of the tax relationship essential for the practice of the liquidation.

2. Such a declaration shall be made within the following time-limits, from the date on which the tax accrual occurs:

(a) In the case of inter-live acts, the period shall be 30 working days.

(b) In the case of death, the time limit shall be six months, which may be extended for up to one year at the request of the taxable person.

3. The declaration shall be accompanied by the document containing the acts or contracts which give rise to the imposition.

4. The municipalities are empowered to establish the system of self-validation by the taxable person, which shall take the revenue of the quota resulting from that system within the time limits provided for in paragraph 2 of this Article. With regard to such self-measures, the relevant city council may only verify that they have been carried out by the correct application of the rules governing the tax, without the possibility of any different values, bases or quotas resulting from such rules.

In no case may the tax under self-settlement be required in the case of the assumption referred to in the third paragraph of Article 107.2.a) of this law.

5. Where the municipalities do not establish the system of self-settlement, the tax settlements shall be notified in full to the taxable persons with an indication of the time limit for the entry and expression of the resources.

6. Irrespective of the provisions of paragraph 1 of this Article, they are also obliged to communicate to the city council the conduct of the taxable event within the same time limits as taxable persons:

(a) In the cases referred to in paragraph (a) of Article 106 of this Law, provided that they have been produced by legal business between the living, the donor or the person who constitutes or transmits the actual right in question.

(b) In the cases referred to in paragraph (b) of that Article, the acquirer or the person in whose favour the actual right in question is constituted or transmitted.

7. Also, notaries will be required to submit to the respective city council, within the first fortnight of each quarter, a comprehensive relationship or index of all documents approved by them in the preceding quarter, in which they are legal acts, acts or businesses which make it clear that the tax is taxable, with the exception of acts of last will. They shall also be obliged to send, within the same period, the relationship of the private documents of the same facts, acts or legal businesses, which have been presented to them for knowledge or legitimization of signatures. The provisions of this paragraph are without prejudice to the general duty of collaboration established in the General Tax Law.

In the relationship or index that the notaries refer to the city council, they must record the cadastral reference of the real estate when that reference corresponds to those that are the object of transmission. This obligation shall be enforceable as from 1 April 2002.

The notaries will expressly warn the parties in the documents that they authorize the deadline within which the interested parties are obliged to make a declaration of the tax and, also, about the responsibilities in which they incur the lack of presentation of statements.

CHAPTER III

Disposal of State Tax Collection

SECTION 1. GENERAL SCOPE AND CONDITIONS OF DISPOSAL

Article 111. Subjective scope.

With the scope and conditions laid down in this chapter, the proportion established in Article 112 is given the yield obtained by the State in the taxes related thereto, in favor of the municipalities in which Either of the following conditions:

(a) That they are provincial capitals, or autonomous community, or (b) that they have a population of law equal to or greater than 75,000 inhabitants. For this purpose, the population resulting from the update of the municipal Register of inhabitants shall be considered as valid for the entry into force of the model set out in this Section.

Article 112. Purpose of the assignment.

1. Each of the municipalities included in the subjective field before fixed shall be given the following percentages of the yields which have not been transferred to the autonomous communities, obtained in the state taxes mentioned:

(a) 1.6875 percent of the liquid income tax quota of the Physical Persons.

b) 1.7897 percent of the liquid collection for Value Added Tax attributable to each municipality.

c) 2.0454 percent of the liquid collection attributable to each municipality for the Special Taxes on Beer, on Fermented Wine and Drinks, on Intermediate Products, on Alcohol and Derived Beverages, on Hydrocarbons and on Tobacco Labors.

2. The bases or yields on which the above percentages shall apply shall be determined in accordance with the following Article 113.

3. In any event, the municipalities may not assume any regulatory, management, liquidation, collection and inspection powers for the taxes on which they are paid, nor for the review of the acts adopted on the basis of the management of the such taxes, the ownership and exercise of which shall be exclusively for the State.

Article 113. Yields on which the percentages to be transferred shall apply.

1. For the purposes of paragraph 1 of the foregoing Article, the amount of the quota shall be understood

liquid in the Income Tax of the Physical Persons:

1. º The state portion of the liquid quotas that the residents of the territory of the municipality have entered in the declaration of the Income Tax of the Physical Persons presented and entered within the deadlines established by the Tax Regulatory Law, which is based on the corresponding share of the double taxation of dividends and international double taxation.

2. º The state share of the liquid quotas of the taxpayers resident in the territory of the municipality that are not obliged to declare and request a refund, which is reduced in the corresponding part of the double deduction taxation of dividends.

3. The result of applying 67 percent of the withholding tax paid by taxpayers resident in the territory of the municipality that are not obliged to declare, that they have not applied for refunds, and that they obtain income above EUR 6,010,12.

4. The part of the tax liability that, corresponding to the State, is entered by inspection records, liquidations practiced by the Administration and declarations submitted outside the deadlines established by the regulations Regulation of the tax. For these purposes, the tax liability shall be the amount of the liquid quota plus the concepts referred to in Article 58 (2) of Law 58/2003 of 17 December 2003, General Tax, with the exception of the surcharges provided for in the paragraphs (c) and (d). This item shall be reduced in the amount of refunds for undue income to be charged to the State, including legal interest.

2. For the same purposes as in the preceding paragraph, the amount of the amount of the tax on the value added tax, in the tax on beer, on wine and fermented beverages, on intermediate products, on the Alcohol and Beverages Derived, on Hydrocarbons, and on Tobacco Labors, the percentage not given to the autonomous communities of the total liquid income of the State Treasury by the concepts that make up each of these taxes, with Box criterion, obtained once discounted from the gross collection the returns and the transfers or adjustments (positive or negative) established at the concert and agreement with the forales of the Basque Country and Navarre, respectively.

Article 114. Review.

On a four-year basis, the set of municipalities to be included in the cession model described in this chapter shall be reviewed, taking into account compliance at the time of the review of the requirements laid down for the delimitation of the subjective scope of Article 111 of this Law.

SECTION 2. ASSIGNMENT AND SPECIFIC CONDITIONS OF THE ASSIGNMENT

Article 115. Scope of the assignment and connection points in the Income Tax of the Physical Persons.

1. Each of the municipalities included in the subjective area of Article 111 is transferred to 1.6875% of the yield not given to the Autonomous Communities of the Income Tax of the Physical Persons produced in its territory, defined in Paragraph 1 of Article 113 above.

2. In the territory of a municipality, the yield of the Income Tax of the Physical Persons that corresponds to those taxable persons who have their habitual residence in that municipality is considered to be produced.

3. Where taxable persons integrated into a family unit have their habitual residence in different municipalities and opt for joint taxation, the yield to be transferred shall be understood as being in the territory of the municipality in which they are situated. habitual residence of the member of that unit with the largest liquidable base in accordance with the rules of individualisation of the tax.

4. For the purposes of this Chapter, natural persons resident in Spanish territory shall be deemed to be a municipality in the territory of a municipality where a greater number of days of the tax period remain on their territory. on the Income of Physical Persons.

To determine the length of stay, temporary absences will be computed.

Unless proof to the contrary, a natural person shall be deemed to remain in the territory of a municipality when in that territory the habitual dwelling, being defined in accordance with the provisions of the regulatory rules of the Income Tax of the Physical Persons.

5. Where it is not possible to determine the permanence referred to in the preceding paragraph, they shall be considered to be resident in the territory of the municipality in which they have their principal centre of interest, the territory where they obtain the largest Part of the tax base of the Income Tax of the Physical Persons, determined by the following income components:

a) Workups of the job, which will be understood to be obtained where the respective job center is located, if it exists.

(b) Real estate capital and property gains derived from real estate, which shall be understood to be derived from the place where they are located.

(c) Business or professional activities resulting from economic activities, which shall be understood as having been obtained where the management centre of each of them is located.

(d) Bases attributed to the professional transparency regime, which shall be understood as being obtained at the place where the professional activity is carried out.

6. Where the residence cannot be determined in accordance with the criteria laid down in the two preceding paragraphs, it shall be considered to be resident in the place of its last residence declared for the purposes of the Income Tax of the Physical Persons.

7. Natural persons resident in Spanish territory who do not remain in that territory more than one hundred and eighty-three days during the calendar year shall be considered to be resident in the territory of the municipality in which the main core or the base of their activities or of their economic interests.

8. Natural persons resident in Spanish territory by application of the presumption provided for in the second paragraph of Article 9 (1) (b) of Law 40/1998 of 9 December 1998 on the Income Tax of the Physical Persons shall be considered to be resident. in the territory of the municipality in which the non-legally separated spouse is habitually resident and the minor children who are dependent on them.

Article 116. Scope of the assignment and connection point in the Value Added Tax.

1. Each of the municipalities included in the subjective area defined in Article 111 is given to 1.7897% of the yield not given to the Autonomous Communities of the Value Added Tax that is charged on its territory.

2. This imputation shall be determined by the application of the consumption index of the autonomous community to which each municipality belongs to the liquid collection corresponding to the State, in the terms of Article 113 (2) above, weighting the result by the representativeness, in the field of the respective autonomous community, of the population of law of the municipality, in the following terms:

PIVA_t^m = 0.017897 x RLIVA_t x IC_tⁱ x (P_t^m /P_tⁱ)

Representing:

The term PIVA_t^m the amount of the Value Added Tax yield given to the municipality m in the year t.

The term RLIVA_t the collection of the value added tax on the State in the year t, which has not been transferred to the autonomous communities.

The term CI_tⁱ the index of territorial consumption certified by the National Institute of Statistics and elaborated for the purpose of the allocation of Value Added Tax by Autonomous Communities, determined for the autonomous community i to which the municipality belongs, for the year t.

The terms P_t^m and P_tⁱ the right populations of the municipality m and the autonomous community i, respectively, according to the update of the municipal register of inhabitants in force 31 of December of year t.

Article 117. Scope of the assignment and point of connection in the Special Taxes on manufacturing.

1. Each of the municipalities included in the subjective area defined in Article 111 is given out 2.0454% of the yields not given to the Autonomous Communities of the Taxes on Beer, on the Wine and Fermented Drinks, on Intermediate Products, on Alcohol and Derived Beverages.

2. As regards the Tax on Beer, on Fermented Wine and Drinks, on Intermediate Products and on Alcohol and Derived Beverages, this imputation will be determined by the application of the index of territorial consumption of the community autonomous to which each municipality belongs to the liquid collection corresponding to the State, in the terms of Article 113 (2) above, for each of the Special Taxes cited, weighting the result by the representativeness, in the field of the respective autonomous community, of the population of law of the municipality.

With regard to the taxes referred to in the preceding paragraph, the calculation method will be determined by the following wording:

PIIEE (h)_t^m = 0.020454 x RL IIEE (h)_t x IC_tⁱ (h) x (P_t^m /P_tⁱ)

Representing:

The term PIIEE (h)_t^m the amount of the yield that is given by the Special Tax h to the municipality m in the year t. Corresponding to the taxes referred to in this paragraph.

The term RL IIEE (h)_t the liquid collection by the Special Tax h corresponding to the State in the year t, which has not been the object of cession to the autonomous communities.

The term CI_tⁱ (h) the index of territorial consumption, certified by the National Statistics Institute, of the autonomous community i to which the municipality belongs, for the year t, and elaborated for the purposes of the Allocation of Special Tax h by Autonomous Communities.

The terms P_t^m and P_tⁱ the right populations of the municipality m and the autonomous community i, respectively, according to the update of the municipal register of inhabitants in force 31 of December of year t.

3. For the purposes of paragraph 1 above, the yield on the yield of the hydrocarbon tax corresponding to the rate of deliveries of gasolines, gasoils and fuel oils in the territory of a municipality shall be deemed to have been produced in the territory of a municipality. According to data from the Ministry of Economy, weighted by the corresponding tax rates.

In addition, the yield on the yield of the Tobacco Labors Tax corresponding to the sales index for tobacco durations in the respective municipal term will be considered to be produced in the territory of a municipality, according to Data from the Commissioner for the Tabacos Market, weighted by the corresponding tax rates.

4. Where the rates referred to in the preceding paragraph are not available at the municipal level, the wording referred to in paragraph 2 shall, where appropriate, be applied as a method of determining the yield to the municipalities. of this Article, considering, for these purposes, and as appropriate, as consumption indices those for deliveries of gasoline, gas oils and fuel oils or sales to the vending machines of tobacco, corresponding to the autonomous communities.

CHAPTER IV

Participation of the Municipalities in State Taxes

SECTION 1. SUPPLEMENTARY FUNDING FUND

Article 118. Subjective scope.

They shall participate in State taxes in accordance with the model described in this section of the municipalities referred to in Article 111 of this Law.

Article 119. General rule for determining participation in the Supplementary Financing Fund.

The participation in the Supplementary Financing Fund will be determined, for each financial year and for each municipality, applying an index of evolution to the participation that corresponds to it, for this concept, in the base year of the new model, based on this general formula:

PFC_t^m = PFC₂₀₀₄^m x IE_t/2004

Being:

PFC_t^m and PFC₂₀₀₄^m, Participation in the Municipality's Financing Supplementary Fund m in year t and year 2004, respectively.

IE_t/2004 the evolution index between base year and year t.

For these purposes, the first application of this model, i.e. 2004, shall be understood as the base year.

Article 120. Rule to determine participation in the Financing Supplementary Fund of the base year.

1. Participation in the Supplementary Financing Fund for the base year shall be calculated

by deducting the amount corresponding to the sale of the yield on state taxes, in accordance with the provisions of Chapter III of this Title, of the total participation that would result from increased participation in State taxes of the year 2003 on the rate of evolution established in accordance with Article 121:

PIE₂₀₀₄^m = PIE₂₀₀₃^m x IE_2004/2003

PFC₂₀₀₄^m = PIE₂₀₀₄^m -PIPRF₂₀₀₄^m -PIVA₂₀₀₄^m -Σ PIIEE (h)₂₀₀₄^m

Representing:

PIE₂₀₀₃^m and PIE₂₀₀₄^m the total revenue share of the State corresponding to the municipality m in the last year of application of the previous model, year 2003, and in the base year of the new model, year 2004, respectively.

IE_2004/2003 the evolution index between 2003 and 2004.

PFC₂₀₀₄^m the municipality's participation in the Supplementary Financing Fund in 2004.

PIRPF₂₀₀₄^m, PIVA₂₀₀₄^m , and PIIEE (h)₂₀₀₄^m amounts of the returns transferred to the municipality m in relation to the Income Taxes of the Physical Persons, on the Value added and with the set of Special Taxes on manufacture for the year 2004 and determined in accordance with Articles 115, 116 and 117.

2. The participation in taxes of the State of 2003, these effects will be understood in gross terms, including, in relation to each of these municipalities, all the elements and considering the particularities referred to in the paragraphs two, three, four and five of Article 65 and Article 72 (3) of Law 52/2002 of 30 December 2002 on the general budget of the State for the year 2003.

Article 121. Index of evolution.

The rate of evolution will be determined, in any case, by the increase in the tax revenue of the State (ITE) between the year to which the participation corresponds and the base year, in the following terms:

IE_t/2004 = ITE_t /ITE₂₀₀₄

The State Tax Revenue (ITE) is constituted by the state collection, excluding the granting of the transfer to the autonomous communities, by the Tax on the Income of the Physical Persons, the Tax on the Value Added and Excise on the Beer, on the Wine and Fermented Drinks, on Intermediate Products, on Alcohol and Derived Beverages, on Hydrocarbons and on Tobacco Labors. It will be in line with the provisions of Law 21/2001 of 27 December 2001 regulating the fiscal and administrative measures of the new system of financing of the Autonomous Communities of the common system and cities with a status of Autonomy.

SECTION 2. PARTICIPATION OF OTHER MUNICIPALITIES

Article 122. Subjective scope.

They will participate in state taxes according to the model described in this section of the municipalities not included in article 111 of this law.

Article 123. Determination of the total amount of participation.

1. The total participation for each financial year shall be determined by applying an evolution rate to that corresponding to the base year, in the following terms:

PIE_t^* = PIE₂₀₀₄^* x IE_t/2004

Being:

PIE_t^* and PIE₂₀₀₄^* the total revenue share of the State in the year t and in 2004, respectively, corresponding to the municipalities to which this model applies.

IE_t/2004 the evolution index between base year and year t.

2. For these purposes, the rate of evolution shall be determined by the increase in the tax revenue of the State between the year to which the participation corresponds and the base year, in the terms of the previous Article 121, that is to say

IE_t/2004 = ITE_t /ITE₂₀₀₄

3. The total participation corresponding to the base year shall be determined by increasing the participation in State taxes resulting in 2003 for the set of municipalities mentioned in the previous article.

PIE₂₀₀₄^* = PIE₂₀₀₃^* x Δ ITE_2004/2003

4. The participation in taxes of the State of 2003, these effects will be understood in gross terms, including, in relation to the aforementioned group of municipalities, all the elements and considering the particularities referred to in the paragraphs two, three, four and five of Article 65 of Law 52/2002 of 30 December 2002 on General State Budgets for the year 2003.

Article 124. Distribution of the total amount of participation.

1. The total participation determined in accordance with the provisions of the previous Article shall be distributed among the municipalities included in this financing model according to the following criteria:

(a) 75 percent according to the number of inhabitants of each municipality, according to the population figures approved by the government, which appear in the last municipal register in force, weighted by the following figures: multiplier coefficients:

Stratum	Number of inhabitants	Coefficient
1	Over 50,000
2
1.30
3	From 5,001 to 20,000
4	Up To 5,000	1.00

(b) 12.5% according to the average fiscal effort of each municipality obtained in the second financial year preceding that of the General Budget Law of the corresponding State, weighted by the number of inhabitants of right.

For these purposes, the average fiscal effort of each municipality shall mean that for each financial year, the General Budget Laws of the State shall be determined according to the implementation of the taxes by the municipalities. contained in this law.

c) 12.5 percent on the basis of the inverse of the tax capacity in terms of the General Budget Laws of the State.

2. In no case shall the financing of any municipality, determined in accordance with the provisions of this Section, be lower than that resulting, in gross terms, from the final settlement of the participation in State taxes of the year 2003, being understood in the same terms as the last paragraph of the previous article. The application of this rule shall not result in a total amount exceeding that resulting from the provisions of Article 123 of this Law for each financial year.

Article 125. Tourist municipalities.

1. For the purposes of this Article, tourist municipalities shall be considered as tourist municipalities, which, in the subjective field defined in Article 122, also fulfil two conditions:

a) Have a population of more than 20,000 people.

b) That the number of second-residence dwellings exceeds the number of main dwellings, according to the official data of the last Census of Buildings and Housing.

2. The total participation of each of the tourist municipalities in the State taxes shall be determined in accordance with the following paragraph 4 and, for their calculation, the following elements shall be taken into account:

(a) Cession of the collection of the Taxes on Hydrocarbons and on the Labors of Tobacco, in the form set out in the following paragraph.

b) Participation in State taxes, in the form provided for in Article 124 (1) of this Law.

3. Each of the tourist municipalities will be given 2.0454 percent of the yields that have not been transferred to the Autonomous Communities for the Taxes on Hydrocarbons and on the Labors of Tobacco.

For these purposes, the revenue from the liquid collection attributable to each municipality for the Taxes on Hydrocarbons and on the Tobacco Labours that have not been the subject of cession to the communities shall be understood as yield. standalone.

The bases or yields on which the percentage will be applied, as well as the scope and specific conditions of the transfer, shall be determined in accordance with the provisions of Article 113 (2) and Article 117, respectively. The tourist municipalities shall be subject to the provisions of Article 112 (3).

4. Once the distribution of the participation in State taxes in the form laid down in Article 124 (1) has been effected, the individual participation of each tourist municipality shall be reduced by the amount resulting from the development of the Index defined in Article 123 (2), the amount of the disposal of the tax collection on Hydrocarbons and on the Tobacco Labours calculated in the base year 2004 for that municipality.

The participation in State taxes, reduced in the form described in the previous paragraph, will be increased by the calculated amount of the cession of the tax collection on Hydrocarbons and on the Labors of the Tobacco corresponding to the year in question.

SECTION 3. REVIEW OF THE MODEL DESCRIBED IN THIS CHAPTER

Article 126. Review.

On a four-year basis, the set of municipalities to be included in each of the models regulated in the previous two sections will be reviewed, taking into account compliance at the time of the review of the requirements. established for the delimitation of the subjective areas covered by Articles 118 and 122.

CHAPTER V

Public Prices

Article 127. Public prices.

Councils may establish and require public prices for the provision of services or the performance of municipal competition activities, in accordance with the rules contained in Chapter VI of Title I of this Law.

CHAPTER VI

Personal and transport capability

SECTION 1. COMMON RULES

Article 128. Common rules.

1. Municipalities with a population of law of no more than 5,000 inhabitants may impose personal and transport services for the performance of works of municipal competence or which have been transferred or transferred by other entities. public.

2. The personal and transport services are compatible with each other, being able to be applied simultaneously, so that, when such concurrency is given, those who are obliged to the transport may make the personnel with their own elements of transport.

3. The lack of concurrency to the benefit, without the prior redemption, shall, except in the case of force majeure, require the payment of the amount of this plus a penalty of the same amount, both concepts being demanded by executive way for its collection.

4. The city council will take into account to fix the periods of the benefit that these do not coincide with the time of greater labor activity in the municipal term.

5. The imposition and management of the benefits referred to in this Article shall be in accordance with the requirements of this law on tax resources.

SECTION 2. PERSONAL BENEFIT

Article 129. Personal benefit.

1. The residents of the respective municipality shall be subject to the personal benefit, except the following:

a) Minors of eighteen years and over fifty-five.

b) Physical, psychic and sensory decreases.

c) Prisoners in prison facilities.

d) Mozos as long as they remain in ranks in compliance with military service.

2. The municipality of taxation shall cover the risk of accidents which may occur to those who are required to do so.

3. The personal benefit shall not exceed 15 days per year or three consecutive days and may be redeemed in cash for a double of the inter-professional minimum wage.

SECTION 3 TRANSPORT CAPABILITIES

Article 130. Transport capabilities.

1. The obligation to provide transport is general, without any exception, for all natural or legal persons, whether resident or not in the municipality, who have transport elements in the municipal term affected by business located in this.

2. The provision of transport, which may be reduced to cash, in the amount of three times the minimum inter-professional salary, shall not exceed five days a year for mechanical traction vehicles, without any of them being able to be consecutive. In other cases, their duration shall not exceed 10 days per year or two consecutive days.

TITLE III

Province resources

CHAPTER I

Enumeration

Article 131. Resources of the Provinces.

The Finance of the provinces shall be constituted by the resources expressed in Article 2 of this Law in the terms and with the specialties that are collected in this Title.

CHAPTER II

Tax Resources

SECTION 1. TASAS

Article 132. Fees.

1. The Provincial Members may establish and require fees for the provision of services or the performance of their activities, and for the private use or special use of goods in the provincial public domain, according to the the rules contained in Section 3 of Chapter III of Title I of this Law, except as provided for in the third paragraph of Article 24.1.

2. The Provincial Deputies will continue to edit and publish the "Official Gazette" of the province, which can establish and demand fees and prices for the insertion of advertisements and edicts, and the subscription and sale of copies.

SECTION 2. SPECIAL CONTRIBUTIONS

Article 133. Special contributions.

Provincial Members may establish and require special contributions for the performance of works or for the establishment or extension of services, in accordance with the rules contained in Section 4. Title I of this law.

SECTION 3. PROVINCES SURCHARGES

Article 134. Surcharge of the Provinces on the Tax on Economic Activities.

1. The Provincial Members will be able to impose a surcharge on the Tax on Economic Activities.

2. Such a surcharge will be required for the same taxable persons and in the same cases covered by the tax rules and will consist of a single percentage which will fall on the municipal quotas modified by the application of the The weighting provided for in Article 86 of this Law and its rate may not exceed 40%.

3. The management of the surcharge shall be carried out, together with the tax on which it falls, by the entity which has the responsibility for the management of the surcharge.

4. The amount of the collection of the provincial surcharge shall be given to the respective Diputations in the form that is determined, taking into account the formula for the management of the Tax on Economic Activities.

5. The State shall, at the request of the creditor public authorities, retain from the participation of the municipalities in the State taxes the amounts necessary to satisfy the firm debts which they have incurred with the Provincial councils, town councils and island councils, single-provincial autonomous communities on account of the provincial surcharge on the tax on economic activities, when their collection has not been delivered in the form envisaged regulentarily.

For these purposes, the debt shall be deemed to be firm if the amount of the claim is certified by the local Financial Controller at the request of the interested party.

The amounts withheld will be delivered by the State to the respective Public Administration within the month following that in which the holds were verified.

Such amounts may not, as a whole, and at most, exceed the percentage that is established each year in the General Budget Laws of the State for the compensation of the municipalities ' debts.

CHAPTER III

Disposal of State Tax Collection

SECTION 1. GENERAL SCOPE AND CONDITIONS OF DISPOSAL

Article 135. Subjective scope.

With the scope and conditions set forth in this chapter, the yield obtained by the State in the taxes related to it, in favor of the provinces, is given in the proportion established in Article 136 of this law. as well as the Autonomous Community of the Autonomous Communities which, at the entry into force of this Law, have not integrated their participation in State taxes as an entity analogous to the provinces in which they may correspond according to their institutional nature as a stand-alone community.

Article 136. Purpose of the assignment.

1. Each of the provinces and similar entities included in the subjective field before fixed shall be given the following percentages of the yields which have not been transferred to the autonomous communities, obtained from the taxes State that are cited:

a) 0.9936 percent of the liquid income tax share of the Physical Persons.

b) 1.0538 percent of the liquid collection by the Value Added Tax attributable to each province or entity assimilated.

c) 1,2044 per cent of the liquid collection imputable to each province or entity assimilated by the

Special Taxes on Beer, on Fermented Wine and Drinks, on Intermediate Products, on Alcohol and Derived Beverages, on Hydrocarbons and on Tobacco Labors.

2. The bases or yields on which the above percentages shall be applied shall be determined in accordance with Article 113 for the municipalities and the provinces shall be given the reference to the references made to them by the municipalities.

3. In any event, the provinces and entities in the same way may not assume, in any event, regulatory powers, management, liquidation, collection and inspection of taxes which are given to them, nor in the case of revision of the acts in question. the management of such taxes, the ownership and exercise of which is exclusively the State's responsibility.

SECTION 2. ASSIGNMENT AND SPECIFIC CONDITIONS OF THE ASSIGNMENT

Article 137. Scope of the assignment and connection points in the Income Tax of the Physical Persons.

1. Each of the provinces and similar entities included in the subjective area of Article 135 is given 0.9936 percent of the yield not given to the Autonomous Communities of the Income Tax of the Physical Persons produced in its territory, as defined in Article 113 (1) of this Act.

The mentions that are made in this last article to the municipalities will be understood to be made to the provinces and entities assimilated.

2. The yield of the Income Tax of the Physical Persons corresponding to those taxable persons who have their habitual residence in that province is considered to be produced in the territory of a province or entity.

3. As regards the general rule for determining the habitual residence of natural persons, presumptions and rules applicable in specific cases, the provisions of Article 115 (3) to (8) of this Law shall be provided for. The references which these paragraphs include to the municipalities shall be understood to have been made to the provinces and entities.

Article 138. Scope of the assignment and connection point in the Value Added Tax.

1. Each of the provinces and similar entities included in the subjective area of Article 135 is transferred to the Autonomous Communities of the Value Added Tax, which has been produced in its own country. territory.

2. This allocation shall be determined by the application of the territorial consumption index of the autonomous community to which each province belongs and which is treated as a liquid collection corresponding to the State, in accordance with the terms of paragraph 2 of the Article 113 of this law, weighting the result by the representativeness, in the field of the respective autonomous community, of the population of law of the province and entity assimilated, in the following terms:

PIVA_t^p = 0.010538 x RLIVA_t x IC_tⁱ x (P_t^p /P_tⁱ)

Representing:

The term PIVA_t^p the amount of the Value Added Tax yield given to the province p in the year t.

The term RLIVA_t the collection of the value added tax on the State in the year t, which has not been transferred to the autonomous communities.

The term CI_tⁱ the index of territorial consumption certified by the National Institute of Statistics and elaborated for the purpose of the allocation of Value Added Tax by Autonomous Communities, determined for the autonomous community i to which the province belongs p, for the year t.

3. The terms P_t^p and P_tⁱ the right populations of the province p and the autonomous community i, respectively, according to the update of the municipal register of inhabitants in force at 31 December of the year t.

Article 139. Scope of the assignment and connection point in the Special Taxes on Manufacturing.

1. It is given to each of the provinces and entities assimilated included in the subjective scope of Article 135 the 1,2044 percent of the yields not given to the autonomous communities of the Taxes on the Beer, on the Wine and Drinks Fermentadas, on Intermediate Products, on Alcohol and Derived Beverages, on Hydrocarbons and on Tobacco Labors that are imputed in their territory.

2. As regards the Tax on Beer, on Fermented Wine and Drinks, on Intermediate Products and on Alcohol and Derived Beverages, this imputation will be determined by the application of the index of territorial consumption of the community (a) to which each province belongs to the liquid collection corresponding to the State, in the terms of Article 113 (2) of this Law, for each of the Excise Excise cited, representativeness, in the field of the respective autonomous community, of the population of law of the province. The calculation method will be determined by the following formulation:

PIIEE (h)_t^p = 0.0012044 x RL IIEE (h)_t x IC_tⁱ(h) x (P_t^p /P_tⁱ)

Representing:

The term PIIEE (h)_t^p the amount of the yield ceded by the Special Tax h to the province p in the year t.

Corresponding to the taxes referred to in this section.

The term RL IIEE (h)_t the liquid collection by the Special Tax h corresponding to the State in the year t, which has not been the object of cession to the autonomous communities.

The term CI_tⁱ(h) the territorial consumption index, certified by the National Statistics Institute, of the autonomous community i to which the province belongs p, for the year t, and elaborated for the purposes of the Allocation of Special Tax h by Autonomous Communities.

The terms P_t^p and P_tⁱ the right populations of the province p and the autonomous community i, respectively, according to the update of the municipal register of inhabitants in force 31 of December of year t.

3. The yield on the yield from the hydrocarbon tax corresponding to the rate of deliveries of gasolines, gasoils and fuel oils in that territory shall be deemed to be produced in the territory of a province or equivalent, according to the Ministry of Economy, weighted by the corresponding tax rates.

In addition, the yield on the yield of the Tobacco Labors Tax corresponding to the sales rate for tobacco durations in that territory shall be deemed to be produced in the territory of a province or entity. according to data from the Commissioner for the Market in Tabacos, weighted by the corresponding tax rates.

4. Where the rates referred to in the preceding paragraph are not available at the provincial level, the formulation shall, where appropriate, be applied as a method of determining the yield to the provinces and entities treated as such. (a) in paragraph 2 of this Article, in the light of these effects, and as appropriate, the consumption rates for the supply of gasoline, gas oils and fuel oils and/or sales to tobacco products for the purposes of the Community standalone.

CHAPTER IV

Involvement of the Provinces in State Taxation

SECTION 1. PARTICIPATION IN THE COMPLEMENTARY FUNDING FUND

Article 140. Subjective scope.

Participate in the model regulated in this section of the provinces, as well as the uniprovincial autonomous communities, which, at the entry into force of this law, would not have integrated their participation in state taxes as an entity. analogous to the provinces in which it may correspond according to its institutional nature as an autonomous community, to which reference has been made in Article 135 of this law.

Article 141. General rule for determining participation in the Supplementary Fund for funding.

The participation in the Supplementary Financing Fund will be determined, for each financial year and for each province, applying an index of evolution to the participation that corresponds to it, for this concept, in the base year of the new model, in the same terms established for the municipalities in Article 119 of this law.

For these purposes, the first application of this model, that is, the year 2004, shall be understood as the base year.

Article 142. Rule for determining participation in the Supplementary Financing Fund for the base year.

1. The participation in the Supplementary Financing Fund for the base year shall be calculated by deducting the amount resulting from the participation block defined in the previous paragraph of the total participation resulting from the increase of the participation in State taxes of 2003 in the rate of evolution established for the municipalities, all in the same terms as in Article 120 (1) of this law.

2. The participation in taxes of the State of the year 2003 shall be understood in gross terms, including, in relation to each of the entities referred to in this Section, all the elements and considering the particularities of the referred to in Article 66 (4) and (6) of Law 52/2002 of 30 December 2002 on the General Budget of the State for the year 2003.

Article 143. Index of evolution.

The rate of evolution will be determined, in any case, by the increase in the tax revenues of the State (ITE) between the year to which the participation corresponds and the base year, in identical terms to those defined for the municipalities, in Article 121 of this Law.

SECTION 2. FUNDING OF HEALTHCARE

Article 144. Funding of healthcare.

1. The General Budget of the State shall include a credit to cover the allocations to the entities referred to in Article 140 above for the maintenance of their non-psychiatric healthcare facilities.

2. These amounts shall be determined for each financial year and for each entity applying the rate of evolution defined in Article 143 of this law to the financing which, by this concept, corresponds to them in the base year.

3. The participation of the specified entities, corresponding to the base year, will be determined by increasing the participation in taxes of the State that is in its favor in 2003 by this same concept, determined according to the provisions of Article 66 (3) of Law 52/2002 of 30 December 2002 on the General Budget of the State for the year 2003.

SECTION 3 PARTICIPATION OF OTHER PROVINCES AND SIMILAR ENTITIES

Article 145. Subjective scope.

They will participate in state taxes according to the model described in this section by entities not included in Article 135 of this law.

Article 146. Determination of the amount of participation.

1. The participation of each of the entities referred to in the preceding article, for each financial year, shall be determined by applying an evolution rate to that corresponding to the base year.

For these purposes, the rate of evolution shall be determined by the increase in the tax revenue of the State between the year to which the participation corresponds and the base year, in the terms of Article 121 of the law.

2. The participation of the specified entities, corresponding to the base year, will be determined by increasing the participation in taxes of the State that corresponds to them in 2003 in terms of unconditional financing, calculated in accordance with the provisions of paragraphs 4, 5 and 7 of Article 66 of Law 52/2002 of 30 December 2002 on the general budget of the State for the year 2003.

CHAPTER V

Grants

Article 147. Grants.

1. They shall be included in the grants agreed by the State and the Autonomous Communities, in accordance with Article 40 of this Law, in favour of the Members of the European Parliament, to finance the Provincial Plans for Cooperation in the Works and Services of (a) municipal jurisdiction, as referred to in Article 36.2 of Law 7/1985, of 2 April.

2. Participating in the nature of the grants are the stakes that the Provincial Diputations currently have in the State Sports Mutual Betting.

CHAPTER VI

Public Prices

Article 148. Public prices.

Provincial Members may establish and demand public prices for the provision of services or the performance of their activities, in accordance with the rules contained in Chapter VI of Title I of this Law.

CHAPTER VII

Other Resources

Article 149. Other resources.

1. Where the provincial authorities manage the own services of the autonomous communities, they may, in accordance with their legislation, fix operating and financing modules and minimum levels of performance, giving them the corresponding economic allocations. Provincial MPs will be able to improve these modules and levels using their own budget availabilities.

2. When the provincial councils assume, on behalf of the municipalities in their territorial area, the collection of the Taxes on Property and Economic Activities, which are regulated in Title II of this Law, they will be able to any entities listed in Article 48, special treasury operations with the sole purpose of anticipating to the local councils, each year, up to 75% of the amount of the budget collected by them taxes.

The operations referred to in the preceding paragraph shall be cancelled before the end of each financial year, shall not entail any financial burden on the members and shall not be taken into account for the purposes of the limits provided for in Articles 51, 52 and 53 of this Act.

TITLE IV

Resources from other local entities

CHAPTER I

Resources of the supramunicial entities

SECTION 1. COMMON RULES

Article 150. Resources of the supramunitial entities.

1. They constitute resources of the supramunitial entities provided for in their respective rules of creation and those established in this law and in the provisions that develop it.

2. The provisions of this law regarding the resources of the municipalities shall apply to the supramunitial entities, with the specialties that come from each case.

Article 151. Special contributions.

1. In the case of special contributions by the supramunitial entities for the purpose of carrying out works or the establishment or extension of services affecting one or more municipal terms, the higher body (a) in determining the areas affected by the work or the special benefit it represents for each of these areas, it may distinguish between the direct interest of the taxpayer and the interest of the individual in a term municipal or in several.

2. In this case, the municipalities concerned which are integrated into these entities will have the character of a taxpayer, in order to pay the corresponding individual quotas, which will be collected by those, according to the rules Regulatory for this municipal tribute.

3. The quotas referred to the local authorities, as taxpayers, will be compatible with those which the local authorities themselves can impose on the basis of the costs incurred by the grants, aid or other forms of cooperation which have lent to the public works, facilities or services of the entities to which they belong.

Article 152. Tax revenue.

1. The regions, metropolitan areas, associative municipal entities and other supramunitial entities may establish and require fees, special contributions and public prices, in accordance with the provisions of their respective rules of procedure. and in the terms set forth in this law and provisions that develop it.

2. The financial regime of the supramunicial entities shall not alter the own of the municipalities that integrate them.

SECTION 2. METROPOLITAN AREAS

Article 153. Resources in metropolitan areas.

1. Metropolitan areas may have the following resources:

(a) Metropolitan areas may establish a surcharge on the Real Estate Tax in the territory of the entity. Such a surcharge shall be required for the same taxable persons and in the same cases referred to in the regulatory rules of this tax, and shall consist of a single percentage falling on the taxable base of that tax, and its rate may not exceed 0,2%. percent.

(b) Finalist grants which may be set out in the General Budget of the State for the financing of specific services constituting the object of the metropolitan areas and the amount of which, perceptor and form of distribution is determined annually.

2. The laws of the Autonomous Communities which, in accordance with the provisions of their Statute, create in their territory metropolitan areas shall determine the resources of their respective estates from among those listed in subparagraph (a) of the previous paragraph this Article and Article 152.

SECTION 3. ASSOCIATIVE MUNICIPAL ENTITIES

Article 154. Resources of the associative municipal entities.

in addition to the resources referred to in Article 151, the communities and other associative municipal entities shall have the contributions of the municipalities which are part of or are part of the municipalities, determined in accordance with the established in the respective statutes of creation.

SECTION 4. COMARCAS AND OTHER SUPRAMUNICIAL ENTITIES

Article 155. Resources of the coffers.

1. The comarcas may not require any of the taxes and surcharges regulated in this law or to receive participation in state taxes.

2. The laws of the autonomous communities which, in accordance with the provisions of their statutes, believe in their territory or other entities that group several municipalities shall determine the economic resources assigned to them.

CHAPTER II

Resources for entities with a territorial scope lower than the municipality

Article 156. Resources of entities with a territorial scope lower than the municipality.

1. Local entities with a territorial scope lower than the municipality may not have their own taxes or participation in state taxes, but in those of the municipality to which they belong.

2. The laws of the Autonomous Communities on a local regime that regulate the entities of territorial scope inferior to the municipality will determine the resources belonging to their respective estates, among those provided for in this law for the municipalities, even the personal and transport provision, except where the town hall was agreed with a general nature.

3. The provisions of this law relating to the municipality's property shall apply to the resources referred to in the preceding paragraphs, with the adjustments resulting from the nature of the revenue of its holding entities.

TITLE V

Special Regimes

CHAPTER I

Balears

Article 157. Funding.

The island councils of the Balearic Islands will have the same resources as in this law for provincial deputies.

CHAPTER II

Canary Islands

Article 158. Funding.

The local authorities will have the resources regulated in this law, without prejudice to the peculiarities provided for in the legislation of the fiscal economic regime of the Canary Islands. For these purposes, the island's island councils will have the same treatment as provincial deputies.

In particular, to the municipalities of the Canary Islands referred to in Article 111 of this Law, as well as to the island councils, only the corresponding percentage of the Income Tax of the Persons will be given to them. Physical and Excise Duties on Beer, on Intermediate Products and on Alcohol and Derived Beverages, and consequently these amounts are the only ones to be deducted for the purposes of Articles 120 and 142 of the this law.

CHAPTER III

Ceuta and Melilla

Article 159. Funding.

1. The cities of Ceuta and Melilla shall have the resources provided for in their respective special tax systems.

2. The tax quotas corresponding to the municipal taxes regulated in this law will be the subject of a 50 percent bonus.

3. The participation of Ceuta and Melilla in the State taxes will be determined by applying the rules contained in Section 2. of Chapter IV of Title II of this Law with regard to the municipalities. For these purposes, the tax effort referred to in Article 124.1.b) of this law shall be calculated by taking into account the full shares of the municipal taxes determined before applying the allowance provided for in the previous paragraph. That participation shall also be determined by applying the rules set out in Section 3 of Chapter IV of Title III of this Law as regards the provinces.

CHAPTER IV

Madrid

Article 160. Special financial regime.

The municipality of Madrid will have a special financial regime, from which the provisions of this law will be supplanted.

CHAPTER V

Barcelona

Article 161. Special financial regime.

The municipality of Barcelona will have a special financial regime, from which the provisions of this law will be supplanted.

TITLE VI

Budget and public spending

CHAPTER I

From Budgets

SECTION 1. CONTENTS AND APPROVAL

Article 162. Definition.

The general budgets of the local authorities constitute the encrypted, joint and systematic expression of the obligations which, at the most, can be recognised by the entity and its autonomous bodies and the rights they provide for to liquidate during the corresponding financial year, as well as the revenue and expenditure forecasts of the commercial companies whose share capital is wholly owned by the local entity concerned.

Article 163. Temporary scope.

The financial year shall correspond to the calendar year and shall be charged against:

(a) The rights settled in the financial year, whatever the period of the financial year; and (b) the obligations recognised during the financial year.

Article 164. Contents of the general budget.

1. Local entities shall annually develop and approve a general budget in which they shall be integrated:

a) The budget of the entity itself.

b) Those of the self-governing bodies that are dependent on it.

(c) The estimates of expenditure and revenue of commercial companies whose share capital is wholly owned by the local entity.

2. The autonomous bodies of local authorities are classified, for the purposes of their budgetary and accounting arrangements, as follows:

a) Self-governing bodies of an administrative nature.

(b) Autonomous bodies of a commercial, industrial, financial or similar nature.

The rules for the establishment of each autonomous body must expressly indicate their character.

Article 165. Contents of the budget members of the general budget.

1. The general budget shall comply with the principle of stability in accordance with the terms laid down in Law 18/2001, General Budget Stability, and shall contain for each of the budgets which are included in it:

(a) The statements of expenditure, which shall include, with due specification, the appropriations necessary to meet the obligations.

(b) Income statements, in which estimates of the various economic resources to be settled during the financial year shall be included.

It will also include the implementation bases, which will contain the adaptation of the general provisions in budgetary matters to the organization and circumstances of the institution itself, as well as those necessary for its sound management, establishing how many prevention measures are considered appropriate or appropriate for the best performance of the expenditure and collection of resources, without being able to modify the legislated for economic administration or to understand precepts of administrative order requiring legal proceedings and solemnities different than expected for the budget.

2. The resources of the local authority and of each of its autonomous bodies and commercial companies shall be used to satisfy all of their respective obligations, except in the case of specific revenues affected by specific purposes.

3. The rights to be settled and the recognized obligations shall apply to the budgets for their full amount, it shall be prohibited to meet obligations by way of minoring of the rights to be liquidated or already entered, unless the law authorizes it in a way express.

Income returns that are declared as undue by competent court or authority are excepted from the foregoing.

4. Each of the budgets included in the general budget should be approved without an initial deficit.

Article 166. Annexes to the general budget.

1. The general budget will be joined as annexes:

(a) Investment and financing plans and programmes which, for a period of four years, may be formulated by municipalities and other local entities with a supramunicial scope.

(b) Annual programmes for the performance, investments and financing of commercial companies with the sole holder of the social capital or the majority of the local entity.

c) The state of consolidation of the entity's own budget with that of all budgets and estimates of its autonomous agencies and commercial companies.

d) The state of forecast of movements and the situation of the comprehensive debt of the details of credit or debt transactions outstanding at the beginning of the financial year, of the new operations planned to be carried out the length of the financial year and the volume of debt at the end of the financial year, with the distinction of short-term transactions, long-term operations, recurrence of the capital market and made in foreign currency or the like, as well as of the write-downs that are expected to be performed during the same financial year.

2. The investment plan to be coordinated, where appropriate, with the action programme and planning stages of urban planning, shall be supplemented by the financial programme, which shall contain:

a) The planned investment to be made in each of the four exercises.

b) Income from grants, special contributions, urbanisation charges, wealth resources and other capital income to be obtained from such exercises, as well as a projection of the rest of the income provided for in the said period.

c) The credit operations that are necessary to complete the financing, with an indication of the costs to be generated.

3. The investment and financing plans and programmes shall, where appropriate, be given to the Corporation's plenary session in conjunction with the approval of the budget, and shall be subject to annual review, adding a new financial year to its forecasts.

Article 167. Structure of income and expense statements.

1. The Ministry of Finance shall, in general, establish the structure of the budgets of the local authorities, taking into account the economic nature of the revenue and expenditure, the purposes or objectives which the latter has propose to achieve and in accordance with the criteria set out in the following paragraphs of this Article.

2. Local authorities may classify expenditure and revenue on the basis of their own structure in accordance with their organisational regulations or decrees.

3. The statements of expenditure of the general budgets of the local authorities shall apply the functional and economic classifications according to the following criteria:

(a) The functional classification, in which it will be integrated, as the case may be, by programs, will consist of three levels: the first relative to the function group, the second to the function and the third to the subfunction. This classification may be extended by one or two levels, relating to the programme and sub-programme respectively.

In any case, the function and function group levels must be the same as those set for the State Administration.

(b) The economic classification shall present with separation the current expenditure and capital expenditure, in accordance with the following criteria:

Current expenditure appropriations shall include those for the operation of services, interest and current transfers.

In capital expenditure credits, real investments, capital transfers, and changes in financial assets and liabilities.

c) The economic classification shall consist of three levels, the first relating to the chapter, the second to the article and the third to the concept. This classification may be extended by one or two levels, relative to the sub-concept and the heading respectively.

In any case, the chapter and article levels will have to be the same as those set for the State Administration.

4. The budget item whose encrypted expression constitutes the budgetary credit shall be defined at least by the combination of the functional and economic classifications at the sub-function and concept level respectively.

If the local entity chooses to use the organic classification, this will also integrate the budget item.

The accounting control of expenditure shall be carried out on the pre-defined budget item and the tax on the level of binding as determined in accordance with Article 172 of this Act.

5. Local entities of less than 5,000 inhabitants will be able to present and execute their budgets at the function group level and article.

Article 168. Initial elaboration and approval procedure.

1. The budget of the local entity shall be composed of its president and the following documentation shall be attached to it:

(a) The explanatory note of its content and the main changes it makes in relation to the current one.

(b) Settlement of the budget of the previous year and advance of the current budget, referred to at least six months of the current year.

c) Staff attachment of the local entity.

d) Annex of the investments to be made in the financial year.

e) An economic and financial report, in which the bases used for the assessment of the revenue and the credit operations envisaged are laid down, the adequacy of the appropriations to meet the obligations and the operating costs of the services and, consequently, the effective levelling up of the budget.

2. The budget of each of the self-employed bodies of the general body, initially proposed by the competent body of those bodies, shall be sent to the local authority of which they are dependent before 15 September of each year, together with the documentation detailed in the previous section.

3. Commercial companies, including those in the capital of which the local authority is a majority, shall forward to the local entity before the 15th of September each year its estimates of expenditure and revenue as well as the annual programmes of performance, investments and financing for the following financial year.

4. On the basis of the budgets and estimates referred to in paragraphs 1 and 2 above, the President of the institution shall form the general budget and forward it, informed by the Intervention and with the Annexes and Documentation supplementary details of Article 166 (1) and in this Article to the Plenary Session of the corporation before the 15th of October for approval, amendment or refund.

5. The approval agreement, which will be unique, will have to detail the budgets that make up the general budget, and none of them can be approved separately.

Article 169. Advertising, definitive approval and entry into force.

1. Initially approved the general budget, shall be published to the public, prior notice in the official gazette of the province or, if appropriate, of the single-provincial community, for 15 days, during which the persons concerned may examine them and to submit complaints to the plenary session. The budget shall be deemed to have been definitively adopted if no complaints have been lodged during the said period; otherwise, the plenary session shall have a period of one month to resolve them.

2. The final approval of the general budget by the assembly shall be carried out before 31 December of the year preceding the year in which it is to be applied.

3. The general budget, definitively approved, will be inserted in the official bulletin of the corporation, if it has, and, summarized by chapters of each of the budgets that integrate it, in that of the province or, where appropriate, of the community uniprovincial autonomy.

4. A copy of the general budget definitively adopted shall be sent to the State Administration and the corresponding Autonomous Community. The referral shall be made at the same time as the official bulletin referred to in the previous paragraph.

5. The budget shall enter into force in the relevant financial year once published in the form provided for in paragraph 3 of this Article.

6. If, at the beginning of the financial year, the corresponding budget has not entered into force, the budget of the previous budget shall be deemed automatically extended, with its initial appropriations, without prejudice to any changes made in accordance with the provisions of this Regulation. provided for in Articles 177, 178 and 179 of this Law and until the entry into force of the new budget. The extension shall not affect the appropriations for services or programmes which are to be concluded in the previous financial year or which are financed by credit or other specific or affected revenue.

7. The copy of the budget and its amendments shall be made available to the public for information from its final approval until the end of the financial year.

Article 170. Administrative complaint: Active legitimisation and causes.

1. For the purposes of paragraph 1 of the preceding Article, they shall be considered as interested:

a) The inhabitants in the territory of the respective local entity.

(b) Those that are directly affected, even if they do not live in the territory of the local entity.

(c) Official colleges, official chambers, trade unions, associations and other entities legally constituted to ensure professional or economic interests and neighborhood interests, when acting in defense of their own.

2. Only claims against the budget may be filed:

(a) For the purposes of not having adjusted their preparation and approval to the formalities laid down in this law.

b) By omitting the credit necessary for the fulfilment of obligations payable to the local entity, by virtue of legal precept or any other legitimate title.

(c) The income in relation to the budgeted expenditure or the needs for which it is intended to be expressed is insufficient.

Article 171. Litigation-administrative resource.

1. Against the final adoption of the budget, it may be brought directly to the administrative-administrative appeal, in the form and time-limits laid down in the rules of that jurisdiction.

2. The Court of Auditors shall inform the decision of the appeal in advance where the challenge concerns or relates to the level of budgetary levelling.

3. The interposition of resources shall not in itself suspend the implementation of the budget definitively approved by the corporation.

SECTION 2 OF THE APPROPRIATIONS AND THEIR AMENDMENTS

Article 172. Specialty and limitation of credits.

1. The appropriations for expenditure shall be used exclusively for the specific purpose for which they have been authorised in the general budget of the local authority or for their duly approved amendments.

2. The authorised appropriations are limited and binding. The levels of linkage shall be those established at any time by the State's budgetary legislation, unless otherwise provided for in regulation.

Article 173. Enforceability of obligations, prerogatives and limitation of expenditure commitments.

1. Payment obligations shall only be payable from the local hacienda where they result from the execution of their respective budgets, with the limits set out in the previous article, or with a final judgment.

2. The courts, judges and administrative authorities shall not be able to issue any order of execution or to provide for the freezing of the rights, funds, securities and assets of the local hacienda or to require sureties, deposits and local entities, except in the case of assets not affected by public use or service.

3. Compliance with judicial decisions determining obligations under the responsibility of local authorities or their self-employed bodies shall be exclusively for those bodies, without prejudice to the powers of suspension or enforcement of judgments. provided for in the laws.

4. The administrative authority responsible for the implementation shall agree to the payment in the form and with the limits of the respective budget. If an extraordinary credit or a credit supplement is necessary for the payment, it shall be requested from plenary one or the other within three months of the day of notification of the judgment.

5. No commitments on expenditure in excess of the amount of the appropriations authorised in the statements of expenditure may be made, the agreements, resolutions and administrative acts which infringe the said rule being null and void. loss of responsibilities to which there is a place.

6. By way of derogation from the preceding paragraph, the availability of the budget appropriations shall, in any event, be subject to:

(a) the existence of documents showing firm commitments for the provision, in the case of aid, grants, donations or other forms of transfer of resources by third parties taken into account in the initial forecasts of the budget for the purposes of its levelling up and up to the amount provided for in the income statements in order to affect those resources in the form provided for by the law or, where appropriate, for the specific purposes of the contributions to be made.

(b) The granting of the authorizations provided for in Article 53, in accordance with the rules contained in Chapter VII of Title I of this Law, in the event of initial forecasts within the meaning of Chapter IX of the State of revenue.

Article 174. Expenditure commitments of a multiannual nature.

1. The authorisation or implementation of the multiannual expenditure shall be subject to the appropriation for each financial year for the respective budgets.

2. Commitments may be made for expenditure which has to be extended to subsequent years in which they are authorised, provided that they are implemented in the financial year itself and that they are in any of the following cases:

a) Investments and capital transfers.

(b) Other contracts and supply contracts, consultancy contracts, technical and scientific assistance, provision of services, the execution of maintenance and leasing works of non-standard equipment of local authorities, subject to the rules of the Royal Legislative Decree 2/2000 of 16 June, approving the recast text of the Law on Public Administrations Contracts, which cannot be stipulated or are uneconomic for one year.

c) Real estate leases.

d) Financial loads of the debts of the local entity and its autonomous bodies.

e) Current transfers resulting from agreements entered into by local corporations with other public or private non-profit entities.

3. The number of years to which the expenditure referred to in paragraphs (a), (b) and (e) may be applied shall not exceed four. In addition, in the cases covered by paragraphs (a) and (e), the expenditure charged to each of the future financial years may not exceed the amount to be applied to the corresponding credit for the year in which the transaction was committed. the following percentages: in the following immediate year, 70 percent; in the second financial year, 60 percent, and in the third and fourth, 50 percent.

4. Irrespective of the provisions laid down in the preceding paragraphs, for investment programmes and projects which are laid down in the budget, commitments may be made for expenditure which may be extended to: future exercises up to the amount that is determined for each of the annuities.

For these purposes, where projects of the above mentioned characteristics are included in the budget appropriations, the percentages referred to in paragraph 3 of this Article shall apply to such projects. credits after deduction of the annuity corresponding to those projects.

5. In exceptional cases, the plenary session of the corporation may extend the number of annuities as well as raise the percentages referred to in paragraph 3 of this article.

6. The commitments referred to in paragraph 2 of this Article shall be the subject of adequate and independent accounting.

Article 175. Low for cancellation of credits.

The appropriations for expenditure which the last day of the financial year is not affected by the fulfilment of obligations already recognised shall be cancelled in full, with no exceptions other than those referred to in Article 182 of the Treaty. this law.

Article 176. Timing of credits.

1. The appropriations in the statement of expenditure for each budget may be incurred only in respect of obligations arising from acquisitions, works, services and other services or expenses in general carried out in the calendar year of the financial year budget.

2. By way of derogation from the above paragraph, the following obligations shall apply to the appropriations in the budget in force at the time of their recognition:

(a) Those resulting from the settlement of arrears in favour of staff who receive their remuneration from the general budgets of the local institution.

(b) Those arising from commitments of expenditure duly acquired in previous years, subject to the incorporation of the appropriations in the case referred to in Article 182.3.

Article 177. Extraordinary credits and credit supplements.

1. Where there is to be some expenditure which cannot be delayed until the following financial year, and does not exist in the budget of the credit corporation or is insufficient or not extensible the consignment, the president of the corporation shall order the opening of the an extraordinary credit concession file, in the first case, or a credit supplement, in the second case.

2. The file, which will have to be previously informed by the Intervention, will be submitted to the approval of the plenum of the corporation, subject to the same formalities and requirements as the budgets. The rules on information, complaints and publicity for the budgets referred to in Article 169 of this Law shall also apply.

3. If the absence or failure of credit is in the budget of an autonomous body, the special credit or credit supplement file proposed initially by the competent body of the autonomous body to which the it shall be transmitted to the local entity for processing in accordance with the provisions of the previous paragraph.

4. The dossier must specify the specific budget item to be increased and the means or resources to be financed by the proposed increase.

This increase will be financed from the liquid treasury surplus, with new or higher revenues collected on the totals provided for in the current budget, and by means of cancellations or losses of other expenses. Budget items not committed, the allocations of which are estimated to be reduced without disruption of the respective service. The file shall show that the revenue provided for in the budget is carried out normally, unless the revenue is a finalist.

5. Exceptionally, and by agreements adopted with the quorum established by Article 47.3 of Law 7/1985 of 2 April, resources will be considered effectively available to finance new or higher expenditure, by current operations, which expressly required and urgent, those arising from credit operations in which the following conditions are met:

Your total annual amount does not exceed five percent of the resources for current operations of the entity's budget.

That the entity's total financial burden, including the derivative of the projected operations, does not exceed 25 percent of the expressed resources.

That operations be cancelled before the Corporation is renewed to make them aware of them.

6. The agreements of local authorities which are intended to enable or supplement appropriations in cases of public or similar calamities of exceptional general interest shall be immediately enforceable, without prejudice to the claims to be promoted, which must be substantiated within eight days of the submission, with the understanding that they are not notified of their decision to the appellant within that period.

Article 178. Extensible credits.

By way of derogation from Article 172 (2) of this Law, the conditions for the extension of appropriations which are, in the form of a tax and duly explicit, relate to the implementation of the budget and, in particular, to the its virtue may be increased, subject to compliance with the requirements laid down by regulation, in the light of the effectiveness of the resources concerned.

Article 179. Credit transfers: formal limits and competition.

1. The local authorities shall regulate the transfer system in the budget implementation bases by establishing, in each case, the competent authority to authorise them.

2. In any event, the approval of credit transfers between different function groups shall be the responsibility of the corporation's plenary session except where the losses and the high level of credit are affected by staff appropriations.

3. The autonomous bodies may carry out credit transfer operations subject to the provisions of the preceding paragraphs.

4. The budgetary changes referred to in this Article, as soon as they are approved by the plenary, shall follow the rules on information, complaints, resources and publicity referred to in Articles 169, 170 and 171 of the Law.

Article 180. Credit transfers: objective limits.

1. Credit transfers of any kind shall be subject to the following limitations:

(a) They shall not affect the extensible credits or the extraordinary credits granted during the financial year.

(b) Loans which have been increased with supplements or transfers may not be reduced, except where they concern staff appropriations, or the appropriations incorporated as a result of uncommitted remains of closed budgets.

(c) Do not increase appropriations which, as a result of other transfers, have been subject to minorations, except where they concern staff appropriations.

2. The foregoing limitations shall not affect credit transfers which relate to unforeseen and non-classified functions and shall not apply in the case of credit modified as a result of reorganisations. Administrative procedures adopted by the plenary.

Article 181. Generations of credit.

They may generate credit in the expense statements of the budgets, in the form that is regulated, non-tax income derived from the following operations:

(a) Contributions or firm commitments for the contribution of natural or legal persons to finance, together with the local entity or any of its self-employed bodies, expenditure which is, by its nature, included in its own objectives.

(b) Enajenations of assets of the local entity or its autonomous bodies.

c) Service provision.

d) Loan repayment.

e) Reintegration of undue payments from the current budget, in terms of replenishment of the credit in the corresponding amount.

Article 182. Credit additions.

1. By way of derogation from Article 175 of this Law, the following shall be incorporated in the corresponding appropriations in the expenditure budgets for the following financial year, provided that sufficient financial resources are available:

(a) Extraordinary appropriations and credit supplements, as well as credit transfers, which have been granted or authorised respectively in the last quarter of the financial year.

(b) The appropriations to be covered by the expenditure commitments referred to in Article 176 (2) (b) of this Act.

c) Credit for capital operations.

(d) The credits authorised according to the effective collection of rights affected.

2. The remaining items incorporated as prevented in the preceding paragraph may be applied only within the financial year to which the incorporation is agreed and, in the case of subparagraph (a) of that paragraph, for the same expenditure as have, in each case, motivated their granting and authorisation.

3. The appropriations to be covered by projects financed from assigned revenue must be incorporated, unless they are totally or partially removed from initiating or continuing the implementation of the expenditure.

SECTION 3 EXECUTION AND SETTLEMENT

Article 183. Legal regime.

The implementation of the appropriations entered in the expenditure budget of the local authorities shall be carried out in accordance with the provisions of this Section and, in addition, by the rules governing each institution and shall be translated into on the budget execution bases.

Article 184. Phases of the expenditure management procedure.

1. The management of the expenditure budget shall be carried out in the following stages, the content of which shall be established in a regulated manner:

a) Expense authorization.

b) Disposition or commitment of expense.

c) Recognition or settlement of the obligation.

d) Payment ordering.

2. Local authorities may in such a way as to regulate in a single administrative act two or more stages of implementation of those listed in the preceding paragraph.

Article 185. Responsibilities for the management of expenditure.

1. Within the amount of the appropriations authorised in the budgets, the approval and provision of the expenditure shall be the responsibility of the President or the Plenary of the institution in accordance with the allocation of powers laid down in the rules in force.

2. The President of the corporation shall be responsible for the recognition and settlement of obligations arising from legally acquired commitments.

3. The powers referred to in the preceding paragraphs may be de-concentrated or delegated in accordance with Article 23 of Law No 7/1985 of 2 April, which shall be collected for each financial year at the time of the execution of the budget.

4. In the autonomous bodies the powers indicated shall be exercised in the terms set out above, corresponding to the bodies of those to which their statutes attribute those powers.

Article 186. Ordering of payments.

1. The chair of the local entity is responsible for the payment ordering functions.

2. The plenary session of the local authority may, on a proposal from the president, set up a payment management unit which, under the authority of the latter, exercises the administrative functions of the payment order.

3. The plenary of the local authorities of more than 500,000 inhabitants, on a proposal from the president, may also establish a central treasury unit which, under the authority of the latter, exercises the functions of the payment order.

4. The organisation of payments in the autonomous bodies shall be carried out by the body of the self-governing bodies which, by statute, has it attributed.

Article 187. Plan of disposition of funds.

The issuance of the payment orders shall be made in accordance with the plan for the provision of treasury funds to be established by the President, who shall, in any event, collect the priority of the expenditure of staff and of the obligations incurred in previous years.

Article 188. Personal responsibility.

The authorising officers for expenditure and payments, in any case, and the financial controllers of the local authorities, when they do not give written notice of their origin, shall be personally responsible for any expenditure which they authorize and for any obligation which recognize, liquidate or pay without sufficient credit.

Article 189. Prerequisites for the issue of payment orders.

1. Prior to the issuing of the payment orders from the premises of the local authority and its self-employed bodies, it shall be documented before the body that the obligations have been recognised for the performance of the benefit or the right of the creditor in accordance with the agreements which he authorised in his day and committed the expenditure.

2. The recipients of grants awarded from the budgets of local authorities and the self-employed bodies will be obliged to accredit, before their receipt, that they are aware of their tax obligations under the entity, as well as, subsequently, to justify the application of the funds received.

Article 190. Payments to justify. Fixed cash advances.

1. Payment orders whose documents cannot be accompanied at the time of their issue, as provided for in the previous Article, shall be justified and shall apply to the corresponding budgetary appropriations.

2. The basis for the implementation of the budget may, after the intervention report, lay down the rules governing the issue of payment orders to be used for expenditure budgets, in accordance with the general criteria, the limits laid down in the budget. quantitative and the budgetary concepts to which they apply.

The recipients of these payment orders shall be obliged to justify the application of the amounts received within the maximum period of three months, subject to the rules of liability established by the rules in force.

In no case may new payment orders be issued to justify, by the same budgetary concepts, recipients who still have funds remaining in their possession.

3. In the case of periodic or repetitive care, the funds to be justified may have the character of fixed cash advances. The recipients of these funds shall be obliged to justify the application of the amounts received during the financial year in which the advance was established.

Article 191. Closure and settlement of the budget.

1. The budget for each financial year shall be settled in respect of the collection of duties and the payment of obligations on 31 December of the corresponding calendar year, with the local Treasury remaining the revenue and outstanding payments, according to its respective contractions.

2. The recognised and settled liabilities not satisfied on the last day of the financial year, the receivables and the liquid funds at 31 December shall set out the cash balance of the local institution. The quantification of the cash balance must be made taking into account the possible assigned revenue and by minorating according to what is regulated by the rights to be recovered which are considered difficult or impossible. collection.

3. Local authorities shall draw up the settlement of their budget before the first day of March of the following financial year.

The approval of the budget settlement corresponds to the president of the local entity, prior to the Intervention report.

Article 192. Closure and liquidation of the budget of autonomous bodies.

1. The clearance of the budgets of the autonomous bodies shall be in accordance with the provisions of paragraph 1 of the previous Article. The operations to close the financial year and the liquidation of the budgets shall be regulated in accordance with the nature of the said bodies.

2. The clearance of the budgets of the autonomous bodies, informed by the appropriate intervention and proposed by the competent body, shall be forwarded to the local authority for approval by its chairman and for the intended purpose. in the following article.

Article 193. Settlement of the budget with negative cash balance. Referral to other public administrations.

1. In the event of the liquidation of the budget with a negative cash balance, the plenary of the corporation or the competent body of the autonomous body, as the case may be, shall, in the first session to be held, carry out the reduction of the new budget for the amount equal to the deficit produced. The expressed reduction may be revoked only by agreement of the plenary, on a proposal from the president, and after the Financial Controller's report, when the normal development of the budget and the situation of the treasury consents to it.

2. If the reduction of expenditure is not possible, the credit transaction may be used for its amount, provided that the conditions set out in Article 177.5 of this law are met.

3. If none of the measures provided for in the previous two paragraphs are adopted, the budget for the following financial year shall be approved with an initial surplus of no less than the repeated deficit.

4. For the purposes of the liquidation of each of the budgets of the general budget and of the financial statements of the commercial companies which are dependent on the institution, once its approval has been made, the plenary session shall be taken into account in the first session. celebrate.

5. The local authorities shall send copies of the settlement of their budgets to the State Administration and the Autonomous Community before the end of March of the following financial year.

The failure to refer the settlement within the prescribed period shall entitle the Administration to use as current, for any purpose, the data it knows relating to the entity concerned.

CHAPTER II

From the treasury of local entities

Article 194. Definition and legal status.

1. All financial resources, whether money, securities or loans, of the local entity are the cash flow of the local authorities, both for budgetary and non-budgetary operations.

2. The provisions contained in this Chapter shall also apply to the autonomous bodies.

3. The treasury of the local authorities shall be governed by the provisions of this Chapter and, as soon as they are applicable, by the rules of Chapter 3 of Title IV of Law 47/2003 of 26 November, General Budget.

Article 195. Control and accounting system.

The availability of cash and its variations are subject to intervention and to the public accounting system.

Article 196. Functions.

1. They are functions entrusted to the treasury of the local authorities:

a) Raise the rights and pay the obligations.

b) Serve at the beginning of a cash unit, by centralizing all funds and securities generated by budgetary and extra-budgetary operations.

c) Distribute in time the funds available for the timely satisfaction of the obligations.

d) Reply of the avals contracted.

e) Perform the others that are derived or related to the previously numbered ones.

2. The functions listed in the preceding paragraph shall be exercised, where appropriate, by the central treasury unit referred to in Article 186 of this Act.

Article 197. Box and bank accounts.

1. Local authorities may arrange the financial services of their treasury with credit and savings institutions by opening the following types of accounts:

a) Operating income and payments accounts.

b) Collection restricted accounts.

c) Payment restricted accounts.

d) Financial accounts for the placement of cash surpluses.

2. Local authorities may also authorise the existence of cash boxes, for the funds of day-to-day operations, which shall be subject to the limitations which they regulate shall be established.

Article 198. Means of income and payment.

1. Local authorities may lay down special rules for the proceeds of the proceeds from the collection of the resources which may be made in cash boxes or in credit institutions by cash, transfers, cheques or any other means or payment documents, whether or not they are banking, to be established.

2. Local authorities may also pay their obligations for any of the means referred to in the previous paragraph.

Article 199. Treasury management.

1. Local authorities, in accordance with Article 51 of this Law, may, with any financial institution, be able to arrange cash operations to cover temporary liquidity deficits arising from differences in maturity. of your payments and income.

2. Local authorities may also be able to make their temporary cash surpluses profitable by means of investments that meet the conditions of liquidity and security.

CHAPTER III

From Accounting

SECTION 1. GENERAL PROVISIONS

Article 200. Legal regime.

1. Local entities and their autonomous bodies are subject to the public accounting regime in the terms set out in this law.

2. Commercial companies in the capital of which the local authorities have full or majority participation shall also be subject to the public accounting system, without prejudice to the provisions of the Code of Commerce and the other trade legislation and the existing General Accounting Plan for Spanish companies.

Article 201. Accountability.

Subject to the public accounting system, the obligation to account for the respective transactions, whatever their nature, is required by the Court of Auditors.

Article 202. Accounting year.

The accounting year shall coincide with the financial year.

Article 203. Competence.

1. The Ministry of Finance shall be responsible for the proposal of the General Intervention of the State Administration:

(a) Approve the general accounting rules to which the organisation of the accounts of local authorities and their autonomous bodies will have to be adjusted.

b) Approve the General Accounts Plan for local entities, in accordance with the General Public Accounting Plan.

c) Set the books that, as a rule of thumb and mandatory, must be carried.

d) Determine the structure and justification of accounts, statements and other documents relating to public accounting.

2. For the purposes referred to in the preceding paragraph, the local authorities whose characteristics so require and which shall be regulated by the Ministry of Finance shall be subject to simplified accounting treatment.

Article 204. Accounting function of the Intervention.

1. It is up to the local authorities to carry out and develop financial accounts and to monitor, in financial terms, the implementation of the budgets in accordance with the general rules and those laid down by the plenary session of the European Parliament. corporation.

2. The Commission shall also be responsible for the inspection of the accounts of the autonomous bodies and of the commercial companies which are dependent on the local authority, in accordance with the procedures laid down by the plenary.

Article 205. Local public accounting purposes.

Local authorities ' accounting will be organized for the following purposes:

a) Establish the local entity's balance sheet, highlighting the composition and status of its assets, as well as its variations.

b) Determine the results from an economic-heritage point of view.

c) Determine the analytical results by highlighting the cost and performance of the services.

d) Record the execution of the entity's overall budgets, highlighting the budgetary results.

e) Register local treasury movements and situation.

(f) Provide the data necessary for the formation of the entity's general account, as well as the accounts, statements and documents to be drawn up or referred to the Court of Auditors.

g) Provide the necessary information for the preparation of economic and financial statistics by the Ministry of Finance.

(h) Facilitate data and other records that are accurate for the production of public sector economic accounts and Spanish nationals.

i) To provide the financial and economic information that is necessary for decision-making, both in the political and management order.

j) Enable the exercise of the controls of legality, financial and effectiveness.

(k) to enable the inventory and control of tangible, intangible and financial immobilised, debt control and individualised monitoring of the debtor or creditor situation of the persons concerned relating to the local entity.

Article 206. Support for accounting annotations.

1. Public accounts shall be kept in books, records and accounts in accordance with the technical procedures which are most appropriate for the nature of the operations and for the situations in which they are to be recorded and in such a way as to facilitate compliance with the purposes mentioned in the previous article.

2. In those books, records and accounts, all acts or operations of an administrative, civil or commercial nature shall be accounted for, with financial, financial or economic impact in general.

Article 207. Regular information for the corporation's plenary session.

The intervention of the local entity shall forward to the plenary of the institution, through the chairmanship, information on the implementation of the budgets and the movement of the treasury for independent budgetary operations and (a) auxiliary to the budget and its situation, within the time limits and at the intervals laid down by the Plenary.

SECTION 2. ANNUAL ACCOUNTS OF LOCAL ENTITIES

Article 208. General account training.

Local entities, at the end of the financial year, shall form the general account which shall demonstrate the management carried out in the economic, financial, financial and financial aspects.

Article 209. Content of the general account of local entities.

1. The general account shall be composed of:

a) The entity's own.

b) The self-governing bodies.

c) Those of the capital market companies wholly owned by the local authorities.

2. The accounts referred to in paragraphs (a) and (b) of the preceding paragraph shall reflect the economic and financial situation, the economic and economic performance and the execution and settlement of the budgets.

For local entities with simplified accounting treatment, simplified models of accounts will be established that will reflect, in any case, the financial situation and the execution and settlement of budgets.

3. The accounts referred to in paragraph 1 (c) above shall in any event be those to be drawn up in accordance with the rules of trade.

4. Local entities shall join the general account with the integrated and consolidated statements of the various accounts to be determined by the corporation's plenary.

Article 210. Competence.

The content, structure and rules for drawing up the accounts referred to in paragraphs (a) and (b) of paragraph 1 of the previous Article shall be determined by the Ministry of Finance, on a proposal from the General Intervention of the State administration.

Article 211. Memories that accompany the general account.

The municipalities of more than 50,000 inhabitants and the other local higher-level entities will accompany the general account:

a) A justification for the cost and performance of public services.

(b) A demonstrative memory of the degree to which the programmed objectives have been met with indication of the intended and achieved, at their cost.

Article 212. Surrender, publicity and approval of the general account.

1. The states and accounts of the local authority shall be surrendered by their chairman before the 15th of May of the following year. Those of the autonomous bodies and commercial companies whose capital is wholly owned by it, and which are initially submitted and proposed by the competent bodies, shall be referred to the local authority within the same time limit.

2. The General Account formed by the Intervention will be submitted before June 1 to the report of the Special Commission of Accounts of the local entity, which will be constituted by members of the various political groups members of the corporation.

3. The general account with the report of the Special Commission referred to in the previous paragraph shall be exposed to the public for 15 days, during which time and eight more interested parties may submit complaints, objections or observations. Examined by the Special Commission and practiced by this as many checks as it deems necessary, will issue a new report.

4. Accompanied by the reports of the Special Commission and the complaints and objections formulated, the general account shall be submitted to the plenary of the corporation, so that, if necessary, it can be approved before 1 October.

5. The local authorities shall render the general account duly approved to the Court of Auditors.

CHAPTER IV

Control and Audit

Article 213. Internal control.

To be exercised in the local entities with the extent and effects that are determined in the following articles the functions of internal control with respect to their economic management, of the autonomous agencies and of the societies They are dependent on them, in their triple acceptance of the financial controller, financial control function and function of effectiveness control.

Article 214. Scope and modalities for the exercise of the intervention function.

1. The intervention function shall be aimed at monitoring all the acts of the local authorities and their autonomous bodies which give rise to recognition.

and the settlement of rights and obligations or expenses of economic content, the income and payments to which they are derived, and the collection, investment and application, in general, of the public funds administered, in order to the management complies with the applicable provisions in each case.

2. The exercise of the expressed function shall comprise:

(a) Critical or prior intervention of any act, document or file liable to produce rights or obligations of economic content or movement of securities funds.

b) The formal intervention of the payment order.

c) The material intervention of the payment.

d) The intervention and material verification of the investments and the application of the grants.

Article 215. Repair.

If, in the exercise of the financial function, the financial organ is in disagreement with the fund or in the form of the acts, documents or files examined, it shall make its reservations in writing before the adoption of the agreement or resolution.

Article 216. Effects of the repair.

1. Where the disagreement relates to the recognition or settlement of rights in favour of local authorities or their autonomous bodies, the opposition shall be formalised in a note of repair which shall in no case suspend the processing of the file.

2. If the repair concerns the provision of expenses, recognition of obligations or payment arrangements, the processing of the file shall be suspended until the file has been settled in the following cases:

a) When based on credit failure or the proposed failure is appropriate.

(b) Where the acts that gave rise to the payment orders were not audited.

c) In cases of omission in the essential requirements or paperwork case.

d) When the repair derives from material checks of works, supplies, acquisitions, and services.

Article 217. Discrepancies.

1. Where the body concerned is not in agreement with it, it shall be the responsibility of the president of the local authority to resolve the dispute, being its executive decision. This faculty will not be delegated in any case.

2. By way of derogation from the preceding paragraph, the resolution of the discrepancies shall be the responsibility of the Plenary

:

a) Be based on insufficient or insufficient credit.

(b) They relate to obligations or expenses whose approval is their competence.

Article 218. Report on discrepancies resolution.

The financial organ shall report to the plenary session of all the resolutions adopted by the president of the local authority contrary to the objections made, as well as a summary of the main anomalies detected in relation to the revenue.

Article 219. Prior audit.

1. The costs of non-inventoried material, minor contracts, as well as those of a periodic and other successive character, shall not be subject to prior intervention after the expenditure corresponding to the initial period of the act or contract of the which may be derived or amended, as well as other costs of less than EUR 3,005,06 which, in accordance with the rules in force, are made effective through the system of fixed cash advances.

2. The plenary session may, on a proposal from the president and after the report of the financial controller, agree that the prior intervention shall be limited to the following:

(a) The existence of budgetary credit and that the proposal is appropriate to the nature of the expenditure or obligation that it proposes to contract.

In the case of contracting multi-annual expenditure commitments, it shall also be verified whether the provisions of Article 174 of this Law are complied with.

b) That obligations or expenditure are generated by competent body.

c) Those other extremes which, due to their importance in the management process, are determined by the plenary on a proposal from the president.

The financial controller may make any additional comments which it considers appropriate, without in any event having suspensive effect on the processing of the files concerned.

3. The obligations or expenditure under the limited audit referred to in paragraph 2 of this Article shall be the subject of a later date on a representative sample of the acts, documents or files which they gave. origin to the said audit, by means of the application of sampling or audit techniques, in order to verify that they comply with the applicable provisions in each case and to determine the degree of compliance with the legality in the management of the credits.

The internal control bodies which carry out the audits subsequently must issue a written report stating how many observations and conclusions are to be drawn from them. These reports shall be forwarded to the plenary session with any comments made by the managing bodies.

4. The local authorities may, by means of the plenary agreement, determine the replacement of the prior audit of rights in respect of the taking of account in accounting and subsequent verification by means of the use of sampling or auditing techniques.

Article 220. Scope and purpose of financial control.

1. The purpose of the financial control shall be to verify the economic and financial aspects of the services of the local authorities, their autonomous bodies and the commercial companies of which they are dependent.

2. Such control shall be aimed at informing the appropriate presentation of financial information, compliance with the rules and guidelines which are applicable and the degree of effectiveness and efficiency in achieving the objectives. intended.

3. The financial control shall be carried out by audit procedures in accordance with the public sector audit standards.

4. As a result of the checks carried out, a written report shall be issued stating how many observations and conclusions may be drawn from the examination. The reports, together with the allegations made by the audited body, shall be sent to the plenary for examination.

Article 221. Effectiveness control.

The effectiveness control shall be the subject of periodic verification of the extent to which the objectives are met, as well as the analysis of the cost of operation and the performance of the respective services or investments.

Article 222. Powers of the controller staff.

Officials who are responsible for the intervention function and those appointed to carry out the financial and efficacy controls shall exercise their function in full independence and may obtain a number of records. consider necessary, carry out the examination and verification of books, accounts and documents which they consider to be accurate, verify tonnage and counts and request from whom, where the nature of the act, document or file to be This is required, the technical reports and advice you consider necessary.

Article 223. External control.

1. The external audit of the accounts and the economic management of the local authorities and of all the agencies and companies of which they are dependent is a function of the Court of Auditors, with the scope and conditions laid down in its organic law. regulatory and its operating law.

2. To this end, the local authorities shall give the general account referred to in Article 209 of this law for the preceding financial year before the 15th of October of each year.

3. Once the Court's accounts have been audited, the local authority shall be treated as a proposal for the correction of the anomalies observed and for the exercise of the actions, without prejudice to any action taken by the local authority. may be referred to the Court in the case of an accounting liability requirement.

4. The provisions of this Article are without prejudice to the powers which, in matters of external oversight of local authorities, have been attributed by the Autonomous Communities to their Statutes.

Additional disposition first. The tax authority of the Autonomous Communities on taxable matters taxed by the Tax on Mechanical Traction Vehicles and by the Municipal Tax on Suntuary Expenses, in its mode of harvesting of hunting and fishing.

1. In accordance with Article 6.3 of the Organic Law 8/1980 of 22 September 2000 on the financing of autonomous communities, they may lay down and require a tax on taxable taxable income on the basis of the tax on vehicles Mechanics.

2. The autonomous community exercising that power shall provide for appropriate compensation in favour of the municipalities within its territory covered by one or more of the following formulae:

a) Unconditioned grants.

(b) Participation in the taxes of the autonomous community concerned, other than those provided for in Article 142 of the Constitution.

3. The compensation referred to in the previous paragraph may not imply a reduction in the income of the local authorities for the Tax on Mechanical Traction Vehicles, nor does it diminish its potential for future growth. that tax.

4. The exercise of the power referred to in paragraph 1 of this additional provision involves the creation of a new tax, of the own autonomous community, and the abolition of the tax on Mechanical Traction Vehicles the law in respect of municipalities falling within the territorial scope of that law.

5. In those cases where the autonomous communities abolish the own tax which they have established under the provisions of this additional provision, the municipalities integrated into the respective territories of those communities shall be required to automatically require the Mechanical Traction Vehicle Tax.

6. In addition, and in accordance with Article 3 (1) referred to in paragraph 1 above, the autonomous communities may establish and require a tax of their own on the taxable amount imposed by the Municipal Tax on Suntuary Expenditure, in their form of use of hunting and fishing quotas.

The tax to be imposed by the autonomous communities under this power will be compatible with the municipal tax, although the latter's share will be deducted from that of the municipality.

Additional provision second. Periodic rate requirement as a consequence of the variation of the service or activity being performed.

When the provision of a service or the performance of an activity is requiring the payment of a public price of a periodic character, and by variation of the circumstances in which the service is provided or the activity is the payment of a fee must be required, the individual notification referred to in Article 102 of the Law 58/2003 of 17 December, General Tax, shall not be required, provided that the taxable person and the fee share the fee required for payment and the amount of the public price to which it replaces.

The provisions of the preceding paragraph shall apply even where the fee for the fee is increased in respect of the amount of the public price to which it replaces, provided that such an increase corresponds to a General character update.

Additional provision third. Tax benefits.

The General Budget Laws of the State may establish tax benefits in the local taxes regulated in this law, without prejudice to the provisions of Article 9.2 thereof.

Additional provision fourth. Debts of local entities with public creditors: way of compensation and liability.

The State may compensate for the firm debts owed to it by the local entities under the payment orders that are issued to satisfy their participation in State taxes.

Likewise, it will be possible to retain the firm debts that those have contracted with the autonomous agencies of the State and the Social Security for the purpose of their extinction through the implementation of the the provision of the above funds for the provision of the relevant funds.

For the purposes set out in the preceding paragraphs, the joint responsibility of the local authorities for tax or social security debts, as opposed to the entities referred to in the preceding paragraphs, is declared. (b) and (c) of Article 85 (3) of Law 7/1985, of 2 April, regulating the bases of the Local Regime, as well as those which, if any, are contracted by the manor, comarcas, metropolitan areas, and lower-level entities the municipality and by any public voluntary associative institutions in which they participate, in proportion to their respective shares, and without prejudice to the right to repeat that they may assist them, where appropriate.

Additional provision fifth. Grants to local entities for urban collective transport services.

The General Budget of the State of each year shall include credit for those local entities which, whatever the form of management, are responsible for the urban collective transport service.

The distribution of the credit, which will be determined by the corresponding laws, may be made through one of the following formulas:

a) Establishment of program contracts.

(b) Grants for the financing of transport infrastructure investments.

c) Finalist grants for the support of the service, granted according to the number of users of the service and its specific territorial scope.

Additional provision sixth. Updating the structure of local entities ' budgets.

The Ministry of Finance will modify both the structure of the budgets of the local authorities and the criteria for classification referred to in Article 167 of this Law in order to adapt them to the established ones. for the state public sector at any time.

Additional provision seventh. Application to the uniprovincial autonomous communities.

The provisions laid down in this law for provincial deputies will apply to the autonomous communities of the province, as long as they do not oppose the provisions of their Statute of Autonomy.

Additional disposition octave. Special arrangements for the Historical Territories of the Basque Country in municipal matters.

The Historical Territories of the Basque Country will continue to retain its special regime in municipal matters in terms of the economic and financial regime in the terms of the Law of the Economic Concert, without this being able to (a) mean a level of autonomy of the local Basque corporations less than that of other local authorities, without prejudice to the application of the provisions of Law 7/1985, of 2 April, regulating the bases of the Local Regime, and the powers in this respect which may be the responsibility of the Autonomous Community.

Additional provision ninth. Tax effort.

The taxable bases of the Real Estate Tax to be considered in the calculation of the tax effort, for the purpose of distributing the financing by percentage of participation in the taxes of the State in favor of the municipalities, shall correspond to the amount of the cadastral values in the amount of the reduction laid down in this law, which, where appropriate, corresponds to the buildings of the municipality in each financial year.

Additional provision 10th. References in the Tax on Economic Activities.

All the statutory references to the coefficient and the situation index regulated by the wording of the wording prior to Law 51/2002 of 27 December of Articles 88 and 89 of Law 39/1988 of 28 December 1988, (a) the rules governing the local authorities shall be construed as applying to the coefficient laid down in Article 87 of this recast text.

Additional provision eleventh. Local Canary Islands.

The participation in the taxes of the State of local entities governed by Chapters III and IV of Title II, Chapters III and IV of Title III and Chapter II of Title V of this Law shall be determined in accordance with the established in its peculiar economic and fiscal regime.

Additional disposition twelfth. Temporary application in the Tax on Economic Activities of the Potestative Allowances and the exemption provided for in Article 82.1.b) of this Law.

1. The potential bonuses provided for the Economic Activities Tax in this law shall apply from 1 January 2004.

2. Without prejudice to the provisions of the transitional provision of this law, the exemption provided for in Article 82 (1) (b) of this Act shall apply only to taxable persons who initiate the exercise of their activity. as of 1 January 2003.

If the activity had been initiated in the 2002 tax period, the weighting coefficient applicable in 2003 shall be the least of those provided for in the table set out in Article 86 of this Law.

First transient disposition. Scheme of the tax benefits prior to Law 39/1988, of 28 December, regulating local farms.

As of 31 December 1989, the number of tax benefits established in local taxes will be abolished prior to the entry into force of Law 39/1988 of 28 December 1989 on the Local estates, both generically and specifically, in all kinds of provisions other than those of local regime, without their validity being invoked in respect of any of the taxes regulated in this recast text; the above without prejudice to the provisions laid down in the third, fourth and fifth transitional provisions of this recast text.

Second transient disposition. Property tax.

The Real Estate Tax will begin to be enforced throughout the national territory, starting on January 1, 1990. In the case of urban real estate, the tax will be required to apply the cadastral values in force on the date indicated for the purposes of the Urban Territorial Contribution, until such time as it is not intended to be determined in accordance with the rules Cadastre regulators. In respect of rustic real estate, until the latter circumstance occurs, the tax will be required to apply as a cadastral value that results from the provisions of the second transitional provision of the recast of the Law. of the Real Estate and other tax rules.

Transitional provision third. Tax benefits on the Real Estate Tax.

1. The tax benefits in the Real Estate Tax recognised at the entry into force of Law 51/2002 of 27 December, the alleged enjoyment of which are contained in this recast text, will be maintained without, in the event of have a request for a request. Those tax benefits recognised in that tax whose alleged enjoyment are not included in this recast text, with the exception of the exemption provided for in Article 64 (k) of the Law, shall be maintained until the date of their extinction. Local Government regulations, in their wording prior to Law 51/2002 of 27 December, which are extinguished as they enter into force.

2. The town councils which, at the entry into force of Law 51/2002 of 27 December, came into force by applying the allowance provided for in Article 74.5 of Law No 39/1988 of 28 December 1988 on the rules of local authorities, in the form of Law 14/2000 of December 29, of fiscal, administrative and social order measures, may continue to apply such a bonus to the date determined by the respective tax ordinance.

3. Until such time as the cadastral values determined by the application of ponences of total or special values approved in accordance with the provisions of the regulatory norms of the Real Estate, the second, third, fourth, fifth and sixth articles of Law 53/1997 of 27 November 1997, which partially amend Law No 39/1988 of 28 December on the regulation of local farms, and which provides for a reduction in the in the tax base of the Property Tax, as well as Article 69.3 of the aforementioned Law Local Government regulations, in their wording prior to Law 51/2002 of 27 December 2002, in respect of the rustic, urban and special properties located in municipalities where the reduction was applied.

Transitional disposition fourth. Tax benefits in the Tax on Economic Activities.

Who to the date of commencement of application of the Tax on Economic Activities will enjoy any tax benefit in the Tax License of Commercial and Industrial Activities or in the Tax License of Activities Professionals and artists will continue to enjoy them in the tax cited in the first place until the date of their extinction, and if they do not have an end of enjoyment, until December 31, 1994, inclusive.

Transient disposition fifth. Tax benefits on the Mechanical Traction Vehicle Tax.

Who to the date of commencement of application of the Tax on Mechanical Traction Vehicles will enjoy any kind of tax benefit in the Municipal Tax on Vehicle Circulation, will continue to enjoy them in the tax cited in the first place up to the date of its extinction and, if they were not terminated, until 31 December 1992, inclusive.

Transitional disposition sixth. Municipal Tax on Suntuary Expenses.

from 1 January 1991, the municipalities will be able to continue to demand the Municipal Tax on Suntuary Expenses, as regards, exclusively, the modality of this one that taxes the use of hunting and fishing. To this end, all the provisions, both legal and regulatory, governing the reference tax in their form (d), Article 372 of the recast text of the legal provisions in force in the field of the system remain in force. approved by the Royal Legislative Decree 781/1986 of 18 April. Likewise, the municipal fiscal ordinances of the aforementioned tax and modality remain in force. The other arrangements for this tax have been abolished since 1 January 1991.

Transitional disposition seventh. Financial regime in Madrid and Barcelona.

As long as the laws referred to in Articles 160 and 161 are not adopted, the precepts contained in this law will be directly applicable to the municipalities of Madrid and Barcelona.

Transient disposition octave. Taxation of real estate of special characteristics.

The real estate of special characteristics which, at the entry into force of Law 51/2002, of December 27, were registered in the Catastro Inmobiliario according to its previous nature, will maintain until December 31 2005 the reduction in the tax base that they have in accordance with the previous regulations, and the tax rates of the Real Estate Tax provided for these goods will apply to them in this recast text. The remaining property of special characteristics will start to be taxed in the Property Tax on 1 January of the year immediately after that of its registration in the Land Registry.

transient disposition ninth. The liquidable base of the rustic real estate.

What is established in this law regarding the fixing of the liquidable property tax base is suspended with respect to the rustic real estate until the date of its application is established by law.

Transient disposition tenth. Procedures in processing.

The procedures initiated before the entry into force of Law 51/2002 of December 27, will not apply to them the provisions of this recast text, and will be governed by the previous regulations.

Transient disposition eleventh. Tax ordinances and time limits for the approval of the tax rate on the Real Estate Tax and the value of the securities, the notification of cadastral values and the delivery of the cadastral rolls.

1. With exclusive effects for the 2003 financial year, the municipalities which decide to apply, in use of their regulatory capacity, the changes laid down in Law 51/2002 of 27 December in the periodic tax levies on 1 January 2002. This year

shall approve the final text of the new tax ordinances and publish them in the relevant official gazette, in accordance with the provisions of Article 17 of this recast text, before 1 April 2003.

In the case that for the Real Estate Tax no use is made of the authorization contained in the preceding paragraph, the rate applicable to the real estate of special characteristics will be the for urban real estate.

2. With exclusive effect for the financial year 2003, the general period laid down in this law to approve the rates of tax on immovable property is extended until 31 October 2003 in those municipalities affected by the tax collective assessment to be effective on 1 January 2004. The corresponding agreements will be transferred to the General Directorate of the Catastro within that period.

Also, and in relation to the indicated municipalities, the deadline for the publication of the stock papers is extended until 31 October 2003 and until 1 March 2004 the deadline for the individual notification of the resulting cadastral values, without prejudice to their effectiveness in the year 2004.

In these municipalities the delivery of the corresponding cadastral register may be deferred until 1 May 2004.

Transient Disposition twelfth. Determination of the liquidable property tax base.

During the financial years 2003 and 2004, the determination of the liquidable property tax base, attributed to the municipalities in Article 77 (3) of this Law, will be made by the Directorate General of the Cadastro, except that the city council informs the management center that the indicated competition will be exercised by him. This communication must be made before the end of the month of February for each of the indicated years.

transient disposition thirteenth. Bonuses for the start of activity in the Tax on Economic Activities.

In relation to the taxable persons of the Tax on Economic Activities in respect of which, at the entry into force of Law 51/2002, of December 27, not being exempt from the payment of the tax according to the provisions of the In the case of the first section and the second section, of the rates approved by the Royal Legislative Decree, the Commission shall, in accordance with the conditions laid down in the first paragraph of Article 3 (1) of the Treaty, apply the following: 1175/1990, of 28 September 1990, continued to be applied in the provided for in the above common notes, until the end of the corresponding period of application of the bonus.

Transitional disposition fourteenth. Exemptions in the Tax on Mechanical Traction Vehicles derived from article 94 of Law 39/1988, of December 28, in its wording prior to Law 51/2002, of December 27.

The vehicles that prior to the entry into force of Law 51/2002, of December 27, being exempt from the Tax on Vehicles of Mechanical Traction by application of the previous wording of article 94.1 (d) of the Law 39/1988, of 28 December, regulating the local farms, they do not meet the requirements set for the exemption in the new wording given by Law 51/2002, of 27 December, to that precept, they will continue to be entitled to the application of the exemption provided for in the previous wording of the said provision, while the vehicle maintains the requirements set out in that exemption.

15th transient disposition. Tax rates of the Real Estate Tax.

As long as the new regulatory norms regarding cadastral valuation are not approved, the differentiation of tax rates for uses in the Real Estate Tax provided for in this law will be carried out on the basis of the set out in the table of coefficients of the value of the buildings set out in Standard 20 of the Annex to Royal Decree 1020/1993 of 25 June 1993 laying down the technical valuation standards and the framework table for land and land values constructions to determine the cadastral value of the real estate of urban nature, having for the following specialties:

1. Where the buildings are assigned several uses, the rules for the identification of the use of the main building or dependency shall be as follows:

(a) buildings not subject to the horizontal property regime that are integrated by several buildings or dependencies shall be assigned residential use when the sum of the surfaces of this use represents at least 20 (a) the total area built of the building, once it has been discounted to parking spaces; in another case, the use of the largest area will be allocated, as well as the use of parking spaces. In the latter case, if several uses are matched with the same surface, the following prevalence order shall be observed:

residential, offices, commercial, entertainment, entertainment and hospitality, industrial, storage-parking, health and charity, sports, cultural and religious and singular building.

(b) In buildings subject to horizontal ownership, where several private elements form part of a single immovable property, the principal dependency shall be that for residential use. If none of them have such use, the prevalence referred to in subparagraph (a) shall be observed.

2. The following rules shall be followed for the identification of the use of buildings or dependencies that have the consideration of immovable property:

(a) Garages and storerooms that are located in residential buildings, as well as buildings intended exclusively for garages and parking lots, shall be assigned the storage-parking use.

b) Music bars, party halls, discos, cinemas, theatres, restaurants, bars and cafes located in commercial premises in buildings for other uses, as well as commercial premises in structure, will have assigned the commercial use.

c) "Camping" shall be allocated for leisure and hospitality.

d) Golf courses will be assigned to sport use.

e) Ssilos and deposits for solids, liquids and gases shall be assigned industrial use.

f) monumental and environmental buildings or buildings shall be classified in the use corresponding to the activity in which they are developed.

g) Urbanization works and gardening works will not be considered, for these purposes, constructions.

Transient disposition sixteenth. Notifications.

With exclusive effects for the year 2003, the alterations that experience the determining elements of the tax debts of periodic collection by receipt, as a consequence of the modifications introduced by Law 51/2002, December 27, or by the tax ordinances, will be collectively notified by edict, with no individual notification being required.

transient disposition seventeenth. Census management and inspection of the Economic Activities Tax.

1. The entities which, in accordance with Article 22 of Royal Decree 243/1995, of 17 February, for which rules for the management of the Tax on Economic Activities are dictated and the delegation of powers in matters of census management of that tax, be able to request the delegation of powers in terms of censal management and that they wish to assume such competence in 2003, they must adopt the appropriate agreement and submit the corresponding application to the Department of Management Tax Office of the State Administration of Tax Administration before 15 April 2003.

The application must be submitted even in cases where the entity has assumed the jurisdiction cited in 2002, in other cases, it being understood that, with effect from 1 July 2003, the exercise by delegation of the said competence. Institutions may request the delegation of the census management even if they have not taken over the inspection of the tax by delegation in previous years, provided that the delegation of the inspection is also requested for 2003.

The order of the Minister of Finance to grant the delegation of the census management for 2003 will be published in the "Official State Gazette" before 1 July 2003. As long as the abovementioned order is not published, the census management of the tax will continue to be exercised by the entity that effectively exercised that competition in 2002.

2. The delegation of the inspection for 2003 will be requested within the time limit set in the previous section to the Department of Financial and Tax Inspection of the State Administration of Tax Administration, without in this case it is necessary to present a new application where the competition was already exercised by delegation in 2002. The same period shall apply if the exercise of the competition by delegation in 2003 is to be waived.

The order of the Minister of Finance to grant the inspection delegation will be published in the "Official State Gazette" before 1 July 2003.

Single end disposition. Regulatory authority.

1. The Government is empowered to dictate how many provisions are necessary for the development and enforcement of this law.

2. In particular, the Government is empowered to dictate how many provisions are necessary for the development and implementation of the Economic Activities Tax rates and instruction.

3. The Minister of Finance is empowered to approve the communication models for the purposes of the application of the exemption in the tax on economic activities determined on the basis of the net amount of the turnover of the taxable person and the application of the weighting coefficient of the latter, as well as to determine the time limits and the manner of presentation of the communications and the assumptions in which such presentation is not necessary.