The taxes of the State transferred to the Autonomous Communities, provided for in Article 157.1.a) of the Constitution, and whose general regime is contained in Organic Law 8/1980, of 22 September, of Financing of the Communities In the case of the two notes, the Commission has traditionally been characterised by the following two notes: in the first place, it is a tax whose performance corresponds to the Autonomous Community in which it is produced; place, these are taxes, the levy of which is, the management, liquidation, collection, inspection and review, corresponds, by delegation of the State, to the respective Autonomous Community.

In order to be able to determine when the yield of a given tax paid corresponds to a particular Autonomous Community, and which autonomous entity is competent for the levy of a given tax, the legislation This subject has designed the "connection point" figure or mechanism, regulating one or more for each paid tribute. Thus, the attribution of performance, as well as the exercise of the exact competences, are determined by the application of the connection points provided for this purpose.

It is true that in most cases the application of the connection points does not pose special interpretative problems, so that there are usually no doubts about the Autonomous Community to which the yield of a given tribute and the levy of this.

However, it is no less true that in exceptional cases such doubts arise around the application of the connection points, thus giving rise to the approach of the corresponding conflicts between the State and one or multiple Autonomous Communities, or between them.

Until now, the regulatory regulations for the taxes transferred did not contain a specific procedure for the resolution of conflicts that could arise as a result of the application of the connection points, nor did it contemplate a body specifically competent for the resolution of those. In reality, this last gap was partially covered in the specific scope of the Tax on Successions and Donations and the Tax on Proprietary Transmissions and Legal Acts, as the Regulation of each of these two In this respect, the Ministry of Finance attributed certain powers to the matter which the Directorate-General for Coordination with the Territorial Finance of the Ministry of Economy and Finance is considered.

In the meantime, the Organic Law 3/1996, of 27 December, has introduced certain modifications in the general regime of the transfer of taxes from the State to the Autonomous Communities contained in the LOFCA, modifications of between This is the case for the attribution to the Autonomous Communities of certain normative powers in relation to the taxes transferred, including the part of the Tax on the Income of the Physical Persons, a cession This is also set out in the aforementioned Organic Law 3/1996.

This new situation, developed by Law 14/1996, of December 30, of the Transfer of Taxation of the State to the Autonomous Communities and of Complementary Fiscal Measures, has at least the following two implications: The Court of Justice has held that the Court of Justice has held that the Court of Justice has held that the Court of Justice has held that the Court of Justice has held that the Court of Justice has now, the attribution of performance and accuracy, but also the regulations applicable in each case.

This new reality, which can situate the volume and entity of conflicts in a different context from the hitherto known, united to the need to provide the system of cession of taxes of a specific procedure for the In the case of the Court of Justice, the Court of Justice of the European Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice, the Court of Justice and the Court of Justice of the European conflicts ".

So, in fact, Articles 23 and 24 of the LOFCA lay down the general lines of the procedure to be followed for the resolution of disputes which may arise as a result of the application of the points of connection of the taxes. They are also assigned to the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of Directors of the Board of

.

For its part, article 23.3 of the LOFCA specifies that "conflicts will be resolved by the procedure that is regulated", and the additional provision of the Organic Law 3/1996 adds that " the government it must regulate the procedure of procedure, operation and organization of the Arbitration Board referred to in Chapter IV of the Organic Law 8/1980 of 22 September of the Financing of the Autonomous Communities, taking inspiration from the regulatory rules of the common administrative procedure. "

It is therefore these two legal referrals to the regulatory route that constitute the reason for this Royal Decree, which consists of a single article, two additional provisions, a transitional provision, a provision repeal, two final provisions and an annex to which the Rules of Procedure of the Arbitration Board for the Resolution of Conflicts in the Field of State Taxation are incorporated into the Autonomous Communities.

The only article of the Royal Decree is limited to the approval of the Rules of Procedure of the Arbitration Board for the resolution of conflicts in matters of State taxes transferred to the Autonomous Communities, citing as a basis for such approval. the provisions of the LOFCA referred to above, and indicating that the Regulation is incorporated in an Annex to the Royal Decree itself.

In the first provision, the traditional safeguard clause of the special tax regimes in force in the Historical Territories of the Basque Country and Navarre is included in the present case, which in the present case has a Additional function which is to refer the resolution of the conflicts that arise with the Basque Country and Navarre to the Arbitration Board provided for in the economic concert and in the economic agreement, respectively.

As for the additional provision second, it contains a reference of the cities of Ceuta and Melilla to the Autonomous Communities, as it is in accordance with the provisions of the Statutes of Automates of those cities, These may be provided in the future with state-transferred taxes as resources of their respective Haciendas.

On the other hand, the Royal Decree's only derogatory provision carries out the express repeal of the precepts, referred to above, of the Regulation of the Tax on Successions and Donations and of the Tax Regulation The transfer of assets and legal acts documented, which have been assigned powers in the field of conflict resolution in the field of these two taxes to the Directorate General of Coordination with the Territorial Haciendas.

Consequently, with such a derogation, the only transitional provision of the Royal Decree itself establishes that if the date of entry into force of the Royal Decree itself is pending of resolution conflicts raised before the General of Coordination with the Territorial Haciendas, the latter will forward the respective files to the Arbitration Board in order to resolve it.

It is true that there is an exceptional precept regarding the principles that inform the general procedural law in this matter, although it is no less true, that in the present case the criterion by which the Royal Decree chooses is fully justified, since the location of the Arbitration Board in the pending resolution disputes provides further legal guarantees to both parties and to those interested in the dispute.

Finally, the body of the Royal Decree is completed with two final provisions, the first of which contains an authorization clause to the Minister of Economy and Finance regarding the execution and implementation of the Royal Decree, while the second sets the date of entry into force of the Decree on the day following that of its publication in the "Official State Gazette".

As stated above, the Rules of Procedure of the Arbitration Board, which constitutes the main object of this Royal Decree, are incorporated in the Annex to it, and are structured in a preliminary chapter and four chapters more.

The preliminary chapter, consisting of Article 1 of the Rules of Procedure of the Arbitration Board, is limited to fixing the subject matter of the same as that of establishing the rules of operation, organisation and procedure of such a Arbitration Board.

Chapter I, consisting of Articles 2 and 3 of the Rules of Procedure, clarifies the nature and powers of the Arbitration Board according to the terms in which it is regulated in Articles 23 and 24 of the LOFCA.

For its part, Chapter II, integrated by Articles 4, 5 and 6 of the Rules of Procedure, addresses the aspects relating to the organization of the Arbitration Board, which are concretized in the regulation of its composition from a President and of the Vocals representing the General Administration of the State and the Autonomous Communities, in accordance with the provisions of Article 24 of the LOFCA.

As regards the functioning of the Arbitration Board, Chapter III, which is composed of Article 7 of the Rules of Procedure, contains a general reference to the provisions of the Law No 30/1992 of 26 November 1992 on Legal status of public administrations and the common administrative procedure, without prejudice to the particularities provided for in the Regulation itself.

Finally, it is Chapter IV, consisting of Articles 8 to 13 of the Regulation, which lays down the rules governing the procedure of the Arbitration Board, rules which refer to the applicable legal regime; initiation, processing and resolution of the procedure, and the notification, execution and challenge of the Agreements adopted by the Arbitration Board. In general, and in accordance with the provisions of the first provision of the Organic Law 3/1996 of 27 December, such procedural rules are based on the provisions of the common administrative procedure, and on the basis of established in Article 23.5 of the LOFCA, they obey the criteria of economy, speed and effectiveness.

Finally, this Royal Decree constitutes the appropriate framework for the resolution of the conflicts which may arise as a result of the application of the points of connection of State taxes to the Communities. Stand-alone.

In its virtue, under the provisions of Article 23.3 of the Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, and in the additional provision of the Organic Law 3/1996, of 27 of December, a partial modification of the aforementioned Organic Law 8/1980, on the proposal of the Second Vice President of the Government and Minister of Economy and Finance, after the approval of the Minister of Public Administrations, according to the State Council and prior to the Council of Ministers meeting at its meeting on 13 November 1998

DISPONGO:

Single item. Approval of the Rules of Procedure of the Arbitration Board for the resolution of State taxes on State taxes.

The Rules of Procedure of the Arbitration Board for the Resolution of Conflicts in the Field of State Taxes to the Autonomous Communities are hereby approved in Articles 23 and 24 of the Organic Law 8/1980 of 22 September 2001. Financing of the Autonomous Communities, added to that Organic Law by paragraph eight of the only article of Organic Law 3/1996, of 27 December, which is included in the annex to this Royal Decree.

Additional disposition first. Tax regimes in the Basque Country and Navarre.

The provisions of this Royal Decree are without prejudice to the special tax regimes in force in the Basque Country and Navarre.

Additional provision second. Reference to the cities of Ceuta and Melilla.

The references to the Autonomous Communities contained in this Royal Decree and the Regulation included in its Annex shall apply to the cities of Ceuta and Melilla in relation to the provisions of Articles 36.9. The Organic Laws 1/1995 and 2/1995, of March 13, of Statutes of Autonomy of Ceuta and Melilla, respectively.

Single transient arrangement. Transitional arrangements.

If, at the date of entry into force of this Royal Decree, any disputes arising from the Directorate-General for Coordination with Territorial Estates, under Articles 73.2.b) of the Treaty, are pending for resolution. Regulation of the Tax on Successions and Grants, and 106.3.b) of the Regulation on the Tax on Proprietary Transmissions and Documented Legal Acts, the reference management body shall transmit the respective files to the Arbitration Board (a) to be resolved by the latter in accordance with the Regulation listed in the Annex to this Regulation; Royal Decree.

Such a referral will be notified by the aforementioned Directorate General to the conflicting tax administrations, as well as to those interested in it.

Single repeal provision. Repeal regime.

At the entry into force of this Royal Decree all provisions of the same or lower rank that are opposed to the provisions in the contained, and in particular, the following ones are repealed:

(a) Article 7.3.2.b of the Regulation on the Tax on Successions and Donations, approved by Royal Decree 1629/1991 of 8 November.

(b) Article 106.3.b) of the Regulation on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by Royal Decree 828/1995 of 29 May.

Final disposition first. Authorisation to the Minister for Economic Affairs and Finance.

The Minister of Economy and Finance is hereby authorised to make any necessary provisions in order to implement and implement this Royal Decree.

Final disposition second. Entry into force.

This Royal Decree shall enter into force on the day following that of its publication in the "Official Gazette of the State".

Given in Madrid to 13 November 1998.

JOHN CARLOS R.

The Second Vice President of the Government and Minister of Economy and Finance,

RODRIGO DE RATO Y FIGAREDO

ANNEX

Rules of the Arbitration Board for the Resolution of Conflicts in the Field of State Taxes to the Autonomous Communities

PRELIMINARY CHAPTER

Object of the Regulation

Article 1. Purpose of the Regulation.

This Regulation aims at the development of the rules of operation, organization and procedure of the Arbitration Board for the resolution of conflicts in matters of State taxes transferred to the Autonomous Communities. contained in Articles 23 and 24 of the Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, added to that Organic Law by paragraph eight of the single article of Organic Law 3/1996, of 27 December.

CHAPTER I

Nature and competencies of the Arbitration Board

Article 2. Nature of the Arbitration Board.

The Arbitration Board is configured as a collegiate body for the deliberation and resolution of the conflicts referred to in the following article of this Regulation.

Article 3. Powers of the Arbitration Board.

It's competition from the Arbitration Board:

(a) The resolution of the conflicts between the tax authorities of the State and that of one or more Autonomous Communities, or between them, on the occasion of the application of the points of connection of the taxes ceded.

b) the resolution of the conflicts which are concluded between the tax authorities of the State and that of one or more of the Autonomous Communities, or between them, on the grounds of jurisdiction in respect of the management, settlement, collection and inspection of the taxes transferred, in accordance with applicable connection points.

CHAPTER II

Organization of the Arbitration Board

Article 4. Composition of the Arbitration Board.

The Arbitration Board is composed of a President and the Vocals referred to in Article 6 of this Regulation.

Article 5. The Chairman of the Arbitration Board.

1. The Chairman of the Board of Arbitration, in whom the status of jurist of recognized prestige will be present, will be appointed by the Minister of Economy and Finance on a proposal from the Fiscal and Financial Policy Council of the Autonomous Communities.

The appointment of the Chairman of the Arbitration Board shall be published in the "Official State Gazette".

2. The term of office of the Chairman of the Arbitration Board shall be five years from the date of the appointment, without prejudice to possible renewal for successive periods of equal duration.

Where appropriate, the renewal of the mandate of the Chairman of the Arbitration Board shall be carried out, with the same requirements as those required for his appointment, within the last month of the respective mandate.

3. The Chairman of the Arbitration Board shall cease to be in his position at his own request or at the decision of the Minister of Economy and Finance on a proposal from the Fiscal and Financial Policy Council of the Autonomous Communities.

The cessation of the Chairman of the Arbitration Board will be published in the "Official State Gazette".

4. These are the powers of the Chairman of the Arbitration Board:

(a) In general, the presidents of the Presidents of the collegiate bodies referred to in Article 23 of Law 30/1992, of 26 November, on the Legal Regime of Public Administrations and the Common Administrative Procedure, provided that they are compatible with the nature and rules of organisation, operation and procedure of the Arbitration Board set out in this Regulation.

(b) In particular, those provided for in this Regulation.

5. The remuneration of the Chairman of the Arbitration Board shall be determined by the Minister of Economy and Finance.

6. A substitute President shall be appointed in the form and with the requirements referred to in paragraph 1 above, which shall replace the President in the case of vacancy, absence or disease.

Article 6. The Vocal of the Arbitration Board.

1. They Are Vocal of the Arbitration Board:

a) Four representatives of the State Administration.

b) Four representatives from each Autonomous Community in conflict.

2. The Vowels of the Arbitration Board representing the State Administration will be appointed by the Minister of Economy and Finance. He will act as Secretary of the Board of his Vocals to be determined by the Minister of Economy and Finance.

The appointment of the Arbitral Board's Vocals in representation of the State Administration shall be published in the "Official State Gazette".

The four Vocals appointed by the Minister of Economy and Finance will represent the State Administration in all conflicts, whether they arise between that State and that of one or more Autonomous Communities, as well as they cause each other.

3. The four Vocals representing each Autonomous Community shall be appointed by the respective governing body:

a) Well for every conflict in which the Autonomous Community is a party.

b) Well generically for all conflicts in which the Autonomous Community is an interested party.

In any case, the appointments of the four Vocals representatives of each Autonomous Community shall be duly and timely communicated to the Chairman of the Arbitration Board.

4. They are functions of the Secretary of the Arbitration Board:

(a) In general, those specified in Article 25.3 of Law 30/1992, of 26 November, on the Legal Regime of Public Administrations and the Common Administrative Procedure, provided that they are not incompatible with the the nature and rules of organisation, operation and procedure of the Arbitration Board set out in this Regulation.

(b) How many are detached from the provisions of this Regulation.

CHAPTER III

Functioning Of The Arbitration Board

Article 7. System of operation of the Arbitration Board.

In all matters relating to the calls, sessions, adoption of agreements and arrangements for the functioning of the Arbitration Board, the provisions of Chapter II of Title II of Law No 30/1992, Chapter II of Title II of Law No 30/1992, shall be adopted. November 26, on the Legal Regime of Public Administrations and the Common Administrative Procedure, without prejudice to the particularities that may result from Chapter IV of this Regulation.

CHAPTER IV

Arbitration Board Procedure

Article 8. Applicable regime.

The procedure of the Arbitration Board shall be governed by the provisions of this Chapter and shall supplement the rules contained in Title VI of Law 30/1992 of 26 November on the Legal Regime of the Administrations. Public and the Common Administrative Procedure.

Article 9. Initiation.

1. The procedure is initiated by the approach of the conflict before the Arbitration Board by the State Tax Administration or by any Autonomous Community.

2. The State Tax Administration, through the Directorate General of the State Tax Administration Agency, may promote conflicts in the following cases:

(a) When it considers that, by application of the points of connection of the taxes transferred, it corresponds to the performance of a certain declared tax and, if necessary, entered by the taxable person in an Autonomous Community, or in respect of which it has been addressed to the person for declaration or entry.

(b) Where, by application of the rules governing the transfer of taxes, it is considered competent in relation to the management, liquidation, collection or inspection of a given tax in respect of which it is exercising or The tax administration of an Autonomous Community is exercised.

3. The Tax Administration of any Autonomous Community, through its respective competent body, may promote conflicts in the following cases:

(a) When it considers that, by application of the points of connection of the taxes transferred, it corresponds to the performance of a certain declared tax and, if applicable, entered by the taxable person in the tax administration another Autonomous Community or of the State, or for which any of the latter has been addressed to that Community for its declaration or entry.

(b) Where, by application of the rules governing the transfer of taxes, it is considered competent in relation to the management, liquidation, collection or inspection of a given tax in respect of which it is exercising or exercise of these functions the tax administration of any other Autonomous Community or of the State.

4. It will be necessary for the tax administration which is deemed competent to have required it to be competent, claiming its competence, and which the latter has ratified in its express jurisdiction, prior to the conflict approach. tacitly. The said requirement shall be made within 30 working days from the date on which the Administration deemed competent was aware of the act or provision which the connection points of which it considers to be contrary to its judgment. laid down in the rules governing the transfer of tax. The letter of formal notice shall specify clearly the acts or provisions of the case and the grounds of law.

It is understood that a tax administration is tacitly ratified in its jurisdiction when it does not meet the requirement referred to in the preceding paragraph within thirty working days of receipt.

5. The conflicts shall be promoted within 15 days from the express or tacit ratification referred to in the preceding paragraph, in writing addressed to the Chairman of the Arbitration Board in which the extremes shall be recorded. , in relation to the conflict:

a) The tax administration that poses it.

(b) The tax administration against which the tax is raised.

c) All data to identify the alleged particular object.

d) The background and reasoning on which the claim of competence is based.

The letter of formal notice of the conflict must be attached to the letter of formal notice to the tax administration against which the conflict arises, as well as the ratification of the conflict in its jurisdiction or, in its absence, the accreditation of the period of 30 working days referred to in the last subparagraph of the previous paragraph.

6. At the same time, the tax administration promoting the conflict will notify the tax administration affected by the conflict, thus abstaining from any action in relation to the tax administration. subject matter of the conflict.

Likewise, the conflicting administrations will have to notify the interested parties of the approach of the latter, producing such notification as interruption effects of the prescription, as well as the interruption of any other deadlines that may affect the case.

By way of derogation from the preceding paragraph, where final settlements have been carried out, including provisional settlements which have become firm, prior to the conflict approach, such liquidations. shall have full effects, including the collection of the corresponding tax liability, without prejudice to the practice of the ex officio review provided for in the General Tax Law.

Article 10. Processing.

1. Upon receipt of the letter of the conflict's approach, the Chairman of the Arbitration Board shall acknowledge receipt thereof within the five-day period, requesting, where appropriate, the tax administration promoting the defects in the required documentation provided for in Article 9 (5) of this Regulation, at the end of which the said tax administration shall have a period of 10 days.

2. Having completed the previous procedure, the Chairman of the Arbitration Board shall notify the conflict approach to the tax administration against which he himself has been promoted, attaching to the notification the written statement of the conflict, as well as the documentation attached to it, with the sub-sanations which, if any, would have been carried out.

In the notification referred to in the preceding paragraph, the tax administration concerned shall be given a period of one month in order to make the claims it has as appropriate and to provide the evidence and documentation it considers to be necessary. appropriate.

3. Upon receipt of the allegations or, failing that, at the end of the period referred to in the second subparagraph of paragraph 2, the Chairman of the Arbitration Board shall have a maximum period of two months to complete the instruction of the file.

During that period, the Chairman of the Arbitration Board may obtain from the Joint Commission for the Coordination of Tax Management and other administrative bodies competent for the matter, as well as those interested in the conflict, any background, reports and documents deemed necessary in order for the proper instruction of the file. In addition, and for the same purpose, it may request the practice of any appropriate evidence.

4. Once the formalities referred to in the previous paragraph have been completed, and in any event at the end of the two-month period referred to in the first subparagraph of that paragraph, the Chairman of the Arbitration Board shall bring the file to the attention of the Tax administrations in conflict, as well as those interested in the dispute, all of whom will have a period of 15 days to make the case as many claims as appropriate.

5. In accordance with the arguments referred to in the previous paragraph, the Chairman of the Arbitration Board shall have 15 days to prepare a motion for a resolution, which shall include:

a) A relationship of all the history of the conflict and the actions taken during the investigation of the case, with a brief description of its contents.

b) A relationship of the laws and regulations of application to the case in dispute.

(c) Legal considerations on how many issues are derived from the file have been raised or not by the tax administrations or those interested in the conflict.

d) The content of the agreement.

e) The agreement execution formula.

At the end of the 15-day period, and without further delay, the Chairman of the Arbitration Board shall forward to the Secretary of the Board the motion for a resolution, who, by reference to that proposal and in a single act:

(a) It shall notify the proposal of a resolution to the remaining Vocals of the Arbitration Board on behalf of the State Administration, as well as to the Vocals representatives of the Administrations of the Autonomous Communities in conflict.

(b) Call on the Vocals referred to in paragraph (a) above the session of the Arbitration Board for deliberation and adoption of the agreement to proceed, with an indication of the date, place and time at which the meeting is to be held the session, which shall take place within 15 days of such notification.

From the notification of the motion for a resolution to the Vocals to the date of the Meeting of the Arbitration Board, as well as during its celebration, those will have full access to the file of the conflict in question.

Article 11. Resolution.

1. In the session of the Arbitration Board appointed for the resolution of the conflict, the Vocals, after the appropriate deliberations, may:

(a) To request, after a vote, the provision of new documents of essential content for the resolution, in which case the Chairman of the Arbitration Board shall order the retroaction of the procedure at the time when the defect or the omission was committed, however, in the new session of the Arbitration Board to be held for the resolution of the conflict, the Vocals will not be able to reformulate this request.

b) Make observations on the motion for a resolution drawn up by the Chairman of the Arbitration Board.

In this case, the comments that imply modification of the content of the proposed resolution must be put to the vote.

c) Proceed, without further, to put the motion for a resolution to the vote.

2. The agreements of the Arbitration Board, both for the application of new documents and for the modification or approval of the motion for a resolution, as amended or not, shall be adopted by a majority of votes. In the event of a tie the vote of the Chairman of the Arbitration Board shall be settled.

3. The agreements adopted by the Arbitration Board shall be reflected in the minutes to be extended to the effect by the Secretary of the Board, who shall forward it to the President within five days of the conclusion of the relevant session.

Within a further five days from the receipt of the minutes, the Chairman of the Arbitration Board shall draw up the agreed resolution.

Article 12. Notification and execution.

The Chairman of the Arbitration Board shall notify the agreed resolution to the various conflicting tax administrations, as well as to those interested in the dispute, and shall carry out their execution in accordance with the terms provided for in this resolution. in the resolution itself.

Article 13. Impeachment.

The resolutions of the Arbitration Board may be challenged in a judicial-administrative manner, in accordance with the regulatory legislation of that Jurisdiction.

The interposition of the litigation-administrative appeal does not, by itself, result in the suspension of the enforceability of the contested decision.