JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following Law:

Reason exposure

on 28 April 1992, the Minister of Justice, empowered by the Council of Ministers, signed the Cooperation Agreement of the State with the Federation of Evangelical Religious Entities of Spain, which is to govern the relations of cooperation of the State with the Churches of Evangelical Confession established in Spain, integrated in that Federation and inscribed in the Registry of Religious Entities.

The expressed relations must be regulated by Law approved by the General Courts, in accordance with the provisions of Article 7.1 of the Organic Law 7/1980 of 5 July on Religious Freedom.

Single item.

The relations of cooperation of the State with the Federation of Evangelical Religious Entities of Spain shall be governed by the provisions of the Cooperation Agreement which is incorporated as an annex to this Law.

First disposition first.

The Government is empowered to make, on the proposal of the Minister of Justice and, where appropriate, jointly with the Ministers responsible for the matter, the necessary provisions for the development and implementation of the provided in this Law.

Final disposition second.

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

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this Law.

Madrid, 10 November 1992.

JOHN CARLOS R.

The President of the Government,

FELIPE GONZÁLEZ MARQUEZ

ANNEX

Cooperation Agreement of the Spanish State with the Federation of Evangelical Religious Entities of Spain

Reason exposure

The Spanish Constitution of 1978, in setting up a democratic and pluralistic state, has brought about a profound change in the traditional attitude of the State towards the religious fact, consecrated as fundamental rights of equality and religious freedom, the exercise of which guarantees with the greatest extent permitted by the requirements arising from the maintenance of public order protected by law and by respect for the fundamental rights of others.

These rights, originally conceived as individual rights of the citizens, also, by referral, reach the Confessions or Communities in which they are integrated for the community's fulfilment of their aims religious, without the need for prior authorization, or their registration in any public register.

From the deepest respect to these principles, the State, also by constitutional imperative, has been obliged, in so far as the religious beliefs of the Spanish society demand, to maintain relations of cooperation with the different Religious Confessions, being able to do so in different ways with the Confessions inscribed in the Registry of Religious Entities.

The Organic Law of Religious Freedom establishes the possibility for the State to concretize its cooperation with the Religious Confessions, by adopting Agreements or Cooperation Agreements, when those, duly registered In the Register of Religious Entities, they have reached in Spanish society, in addition, a rootedness that, by the number of their believers and by the extension of their creed, is evident or notorious. In this case there is the Spanish Protestantism, as a whole, made up of the various Churches of evangelical confession, practically all of which, inscribed in the Register of Religious Entities, have constituted the Federation of Evangelical Religious Entities of Spain (FEREDE), as representative body of the same to the State, for the negotiation, adoption and subsequent follow-up of the Agreements adopted.

In response to the wishes of the Federation of Evangelical Religious Entities of Spain, and after the appropriate negotiations, the conclusion of the present Cooperation Agreement was reached, in which issues of great importance for the citizens of the evangelical religion: Statute of the ministers of evangelical worship, with determination of the specific rights deriving from the exercise of their ministry, personal situation in areas of such importance Social Security and the form of compliance with its military duties; protection legal status of places of worship; attribution of civil effects to the marriage celebrated according to the evangelical rite; religious assistance in public establishments or establishments; evangelical religious teaching in the educational institutions and, finally, the tax benefits applicable to certain goods and activities of the Churches belonging to the Federation of Evangelical Religious Entities of Spain.

It has always been sought to have the most scrupulous respect for the negotiating will of the religious interlocutors, as the best expression of the specific doctrinal content and the peculiar demands of the conscience of them derived, in order to make it possible for the exercise of the right of religious freedom of the members of the Evangelical Communities belonging to the FEREDE to be real and effective.

Article 1.

1. The rights and obligations arising out of the Law under which this Agreement is approved shall apply to the Churches which, appearing on the Register of Religious Entities, shall form part of or are subsequently incorporated into the Federation of Evangelical Religious Entities of Spain, as long as they belong to the same figure inscribed in the aforementioned Register.

2. The incorporation of the Churches to the Federation, for the purposes of their constancy in the aforementioned Register, will be accredited by certification issued by the Permanent Commission of the FEREDE, signed by its Executive Secretary with the agreement of the President. The annotation of their absence or exclusion shall be carried out at the request of the Church concerned or the Permanent Commission of the FEREDE.

3. The certification of religious purposes, which is required by Royal Decree 142/1981, of January 9, for the registration of religious associative entities that are constituted as such according to the order of the evangelical Churches, may be issued by the Permanent Commission of the FEREDE.

Article 2.

1. To all intents and purposes, they are places of worship of the Churches belonging to the FEREDE of buildings or premises that are permanently and exclusively destined to the functions of worship or religious assistance, when so certified by the Church with the agreement of the Permanent Commission of the FEREDE.

2. The places of worship of the Churches belonging to the FEREDE enjoy inviolability in the terms established in the Laws.

3. In the event of forced expropriation, the Permanent Commission of the FEREDE shall be previously heard, except for reasons of urgency, national security and defense or serious public order or security.

4. The places of worship of the Churches belonging to the FEREDE cannot be demolished without being previously deprived of their religious character, with the exception of the cases provided for in the Laws, for reasons of urgency or danger.

Article 3.

1. To all the legal effects, they are ministers of worship of the Churches belonging to the FEREDE the natural persons who are dedicated, with a stable character, to the functions of worship or religious assistance and credit the fulfillment of these requirements, by certification issued by the respective Church, with the conformity of the Permanent Commission of the FEREDE.

2. The ministers of worship of the Churches belonging to the FEREDE will not be obliged to declare on facts that have been revealed to them in the exercise of functions of worship or religious assistance.

Article 4.

1. The ministers of worship of the Churches belonging to the FEREDE will be subject to the general provisions of the Military Service. If requested, they will be assigned missions that are compatible with your ministry.

2. The studies that will be carried out in the seminars of the Churches of the FEREDE will give the right to extension of incorporation to second class ranks, in the terms established in the current legislation of the Military Service.

For the application of this extension, the aforementioned studies must be accredited by means of certification issued by the corresponding teaching center.

Article 5.

In accordance with the provisions of Article 1 of Royal Decree 2398/1977 of 27 August 1977, the ministers of worship of the Churches belonging to the FEREDE meeting the requirements expressed in Article 3 of this Agreement, will be included in the General Social Security Scheme. They shall be treated as employees. The respective Churches shall assume the rights and obligations established for employers in the General Social Security Regime.

Article 6.

All legal effects are considered functions of worship or religious assistance directed directly to the exercise of worship, administration of Sacraments, healing of souls, preaching of the Gospel and the Magisterium. religious.

Article 7.

1. The civil effects of the marriage celebrated before the ministers of worship of the Churches belonging to the Federation of Evangelical Religious Entities of Spain are recognized. For full recognition of such effects, the registration of the marriage in the Civil Registry will be necessary.

2. Persons wishing to marry in the form provided for in the preceding paragraph shall promote the pre-marriage file with the person in charge of the corresponding Civil Registry.

3. Completed this procedure, the person in charge of the Civil Registry, will issue, in duplicate, accrediting certification of the marital capacity of the contrayents, which they will have to hand over to the minister of worship in charge of the celebration of the marriage.

4. For the civil validity of the marriage, the consent must be given to the official minister of worship of the ceremony and, at least, two older witnesses, before six months have elapsed since the issue of the certification of marital capacity.

5. Once the marriage is celebrated, the minister of official worship will extend, in the certification of marriage capacity, express diligence of the celebration of the marriage that will contain the necessary requirements for its registration and the mentions of the identity of the witnesses. One of the copies of the certified certification shall be sent, followed, to the person in charge of the Civil Registry responsible for its registration, and the other shall be kept as the record of the celebration in the office of the officiant.

6. Without prejudice to the responsibilities to which there is a place and the rights acquired in good faith by third parties, the registration may be promoted at any time, by means of the filing of the completed certification referred to in the previous number.

7. The rules of this article relating to the procedure for making the right which in it is established, will be adjusted to the modifications that in the future will be produced in the legislation of the Civil Registry, after hearing of the Federation of Evangelical Religious Entities of Spain.

Article 8.

1. The right of all military personnel, of evangelical confession, whether or not they are professional, is recognized, and of how many people of that religious creed serve in the Armed Forces, to participate in the religious activities and rites of the Churches belonging to the FEREDE, in the days and hours of precept of the different confessions that integrate it, prior to the timely authorization of its Chiefs, that will try to make those compatible with the needs of the service, facilitating the appropriate places and means for their development.

2. The religious assistance will be dispensed by ministers of worship appointed by the Churches belonging to the FEREDE with the conformity of this and authorized by the Army Mandos who will provide the precise collaboration so that they can carry out their duties in equal conditions as the ministers of worship of other Churches, Confessions or Communities which have concluded Cooperation Agreements with the State.

Article 9.

1. The exercise of the right to the religious assistance of boarding schools in prisons, hospitals, care or other public sector analogues, provided by the ministers of worship who appoint the Respective churches, with the compliance of the FEREDE, and duly authorised by the relevant public establishments or establishments.

2. The access of such ministers to the mentioned centres is, for this purpose, free and without limitation of time.

3. In any case, religious assistance will be provided with due respect for the principle of religious freedom and observance of the rules of organization and internal regime of the centers, in particular the provisions of the penal legislation.

4. The expenses incurred by the development of the aforementioned spiritual assistance shall be borne by the Churches belonging to the FEREDE, without prejudice to the use of the premises which, for this purpose, exist in the relevant centre.

Article 10.

1. In order to give effectiveness to the provisions of Article 27.3 of the Constitution, as well as in Organic Law 8/1985, of 3 July, Regulatory of the Right to Education, and in Organic Law 1/1990, of 3 October, of General System Education, the students, their parents and the school organs of government are guaranteed to request it, the exercise of the right of the first to receive evangelical religious teaching in the public and private schools. the exercise of that right does not conflict with the character of the law of the Member State concerned, center, in the levels of early childhood education, primary education and secondary education.

2. The evangelical religious teaching will be taught by professors appointed by the Churches belonging to the Federation of Evangelical Religious Entities of Spain, with the conformity of this one.

3. The contents of the evangelical religious teaching, as well as the textbooks related to it, will be indicated by the respective Churches with the conformity of the Federation of Evangelical Religious Entities of Spain.

4. The public and private teachers ' centres referred to in this Article shall provide the appropriate premises for the exercise of that right in harmony with the development of the educational activities.

5. The Churches belonging to the Federation of Evangelical Religious Entities will be able, according to the academic authorities, to organize courses of religious teaching in the public university centers, being able to use the premises and means of same.

6. The Churches belonging to the Federation of Evangelical Religious Entities of Spain will be able to establish and direct educational centers of the educational levels mentioned in the number 1 of this article, as well as university centers and seminaries of a religious nature or other Institutions of Ecclesiastical Studies, subject to the general legislation in force in this field.

Article 11.

1. The churches belonging to the FEREDE can freely collect from their faithful benefits, organize public collections and receive offerings and liberalities of use.

2. They shall have the consideration of operations not subject to any tax:

(a) In addition to the concepts mentioned in number 1 of this article, the delivery of publications, instructions and internal pastoral bulletins, carried out directly to its members by the Churches belonging to the FEREDE, provided the same is free.

b) The teaching activity of Theology in seminaries of the Churches belonging to the FEREDE, destined for the formation of ministers of worship and who exclusively impart teachings of ecclesiastical disciplines.

3. The Churches belonging to the FEREDE will be exempt.

A) of the tax on immovable property and of the special contributions that, if any, correspond to, by the following real estate of your property:

(a) Places of worship and their offices or buildings and local buildings, intended for worship or religious assistance and the residence of evangelical pastors.

b) The premises for offices of the Churches belonging to the FEREDE.

c) Seminars for the formation of ministers of worship, when they only impart teachings of the ecclesiastical disciplines.

B) The Company Tax, in the terms provided for in Article 5 (2) and (3) of Law 61/1978, of 27 December, regulating that.

Likewise, increases in the company's corporate tax will be exempt from the tax on companies that obtain the churches belonging to the FEREDE, provided that the goods and rights acquired are destined to the cult or to the exercise of charity.

C) of the Tax on Proprietary Transmissions and Documented Legal Acts, provided that the respective property or rights acquired are intended for the worship or exercise of charity, in the terms set out in the Text Recast of the Tax Law, approved by Royal Legislative Decree 3050/1980, of December 30, and its Regulation, approved by Royal Decree 3494/1981, of 29 December, in order to the requirements and procedures for the enjoyment of this exemption.

4. Without prejudice to the foregoing, the Churches belonging to the FEREDE shall be entitled to the other tax benefits which the tax law of the Spanish State provides at any time for the non-stop entities. for profit and, in any case, to those granted to private charities.

5. The associations and entities created and managed by the Churches belonging to the FEREDE and which are dedicated to religious activities, teachers, doctors and hospitals or social assistance, will be entitled to the tax benefits that the State law-tax law provides at any time for non-profit entities and, in any case, to those that are granted to private charities.

6. The rules of the Income Tax of the Physical Persons shall regulate the tax treatment applicable to the donations made to the Churches belonging to the FEREDE, with the deductions that, if any, could be established.

Article 12.

1. The weekly rest of the work, for the faithful of the Union of Adventist Churches of the Seventh Day and other evangelical Churches, belonging to the Federation of Evangelical Religious Entities of Spain, whose day of precept is Saturday, may be understand, as long as the agreement between the parties is mediated, Friday afternoon and the full day of Saturday, replacing the one set out in Article 37.1 of the Workers ' Statute as a general rule.

2. The students of the Churches mentioned in the number 1 of this article, who are studying in public and private schools, will be exempt from the attendance at class and from the celebration of examinations since the sunset of the Friday until the sunset on Saturday, at their own request or by those who exercise their rights or guardianship.

3. The examinations, oppositions or selective tests convened for the entry into the Public Administrations, which must be held within the period of time expressed in the preceding number, shall be indicated at an alternative date for the faithful of the Churches referred to in point 1 of this Article, where there is no reason to prevent it.

Additional disposition first.

The Government will bring to the attention of the Federation of Evangelical Religious Entities of Spain, so that it can express its opinion, the legislative initiatives that affect the content of this Agreement.

Additional provision second.

This Agreement may be denounced by any of the parties who subscribe to it, notifying the other party, six months in advance.

It may also be subject to review, in whole or in part, on the initiative of any of them, without prejudice to their subsequent parliamentary proceedings.

Additional provision third.

A Joint Joint Commission with representation of the State Administration and the Federation of Evangelical Religious Entities of Spain will be constituted for the implementation and monitoring of this Agreement.

Single end disposition.

The Government is empowered to propose, on a proposal from the Minister of Justice, and, where appropriate, jointly with the Ministers responsible for the matter, the necessary provisions for the development and implementation of the provided for in this Agreement.