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 Agreement on the Cooperation of the State with the Federation of the Israeli Communities of Spain (FCI), which is to govern the State cooperation relations with the Jewish Confession Communities established in Spain, integrated into that Federation and registered in the Register 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 71/1980, of 5 July, of Religious Freedom.

Single item.

The relations of cooperation of the State with the Federation of Israeli Communities of Spain shall be governed by the provisions of the Cooperation Agreement which is annexed to this Law.

First disposition first.

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 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 Israeli Communities 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, enshrining as fundamental the 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 due to respect due to the fundamental rights of others.

These rights, originally conceived as individual rights of the citizens, also reach, by referral, the Communities or Confessions in which they are integrated for the community's compliance with 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 Confessions or Religious Communities, 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 Confessions or Religious Communities, through the adoption of Agreements or Agreements of Cooperation, when those, duly registered in the Registry of Religious Entities have reached in the Spanish society in addition a rootedness that, by the number of its believers and by the extension of its creed, is evident or notorious. In this case there is the Jewish religion, of millennial tradition in our country, made up of different Communities of said confession inscribed in the Register of Religious Entities, which have constituted the Federation of Israeli Communities of Spain, as its representative body to the State for the negotiation, signature and subsequent follow-up of the Agreements adopted.

In response to the wishes of the Federation of Israeli Communities of Spain, and after the appropriate negotiations, the conclusion of this Cooperation Agreement was concluded, in which matters of great importance are dealt with. importance for citizens of the Jewish religion: Status of Jewish ministers of worship, with determination of the specific rights deriving from the exercise of their ministry, personal situation in areas of such importance as Security Social and form of fulfilment of their military duties; legal protection of the places of worship; attribution of civil effects to the marriage celebrated according to the Jewish rite; religious assistance in public establishments or establishments; Jewish religious teaching in the educational establishments, tax benefits applicable to certain goods; and activities of the Communities belonging to the Federation of Israeli Communities of Spain; commemoration of Jewish religious holidays; and finally the collaboration of the State with the Federation of Israeli Communities in order to the conservation and promotion of the Spanish Historical and Artistic Heritage, of Jewish origin.

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 Jewish doctrinal contents and the peculiar demands of conscience. of them, to make it possible for the exercise of the right of religious freedom of the Jewish believers 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 Communities of Israel which, appearing on the Register of Religious Entities, shall form part or subsequently be incorporated into the the Federation of the Israeli Communities, while their membership of the same figure entered in the aforementioned Register.

2. The incorporation of the Communities to the Federation, for the purposes of their constancy in the aforementioned Register, shall be accredited by certification issued by the General Secretariat of the Federation of Israeli Communities, signed by a Deputy Secretary of the same party with the agreement of the Secretary. The entry in the Register of their absence or exclusion shall be made at the request of the Community concerned or of the General Secretariat of the Federation concerned.

3. The certification of religious purposes, which is required by Royal Decree 142/1981 of 9 January, for the registration of religious associative entities which are constituted as such, according to the order of the Israeli Communities, may be issued by the General Secretariat of the Federation of Israeli Communities of Spain.

Article 2.

1. For all legal purposes, places of worship of the Communities belonging to the Federation of Israeli Communities of Spain shall be the buildings or premises which are permanently and exclusively intended for the functions of worship, training or religious assistance, when certified by the respective Community with the agreement of the General Secretariat of the FCI.

2. The places of worship of the Communities belonging to the FCI enjoy inviolability in the terms established in the laws.

3. In the event of forced expropriation, the General Secretariat of the FCI must be heard beforehand.

4. The places of worship of the Communities belonging to the FCI may not be demolished without being previously deprived of their sacred character, with the exception of the cases provided for in the laws by reason of urgency or danger.

5. Places of worship may be the object of annotation in the Registry of Religious Entities.

6. Jewish cemeteries will enjoy the legal benefits that this article establishes for places of worship. The Israeli Communities, belonging to the FCI, are recognized as having the right to grant parcels reserved for Jewish burial in municipal cemeteries, as well as the right to own private Jewish cemeteries, subject to the provisions of local and health legislation. Appropriate measures shall be taken to comply with traditional Jewish rules concerning burial, burial and burial rites, which shall be carried out with the intervention of the local Jewish Community. The right to move the cemeteries belonging to the Israelites, from the bodies of the deceased Jews, is recognized, both of those currently buried in municipal cemeteries and of those whose death occurs in location where there is no Jewish cemetery.

Article 3.

1. To all legal effects are ministers of worship of the Communities belonging to the Federation of Israeli Communities of Spain the natural persons who, finding themselves in possession of the title of Rabbi, perform their religious functions with stable and permanent character and demonstrate compliance with these requirements by certification issued by the Community to which they belong, with the visa of the General Secretariat of the FCI. This certification of the FCI may be incorporated in the Register of Religious Entities.

2. The ministers of worship of the Communities belonging to the FCI shall 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 Communities belonging to the Federation of Israeli Communities of Spain will be subject to the general provisions of the Military Service. If requested, they may be assigned religious assistance missions in the Armed Forces or others that are compatible with their Ministry.

2. The studies that are carried out in the rabbinical training seminars designated by the Federation of Israeli Communities of Spain 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 Communities belonging to the Federation of Israeli Communities of Spain meeting the requirements expressed in Article 3 of this Agreement, shall be included in the General System of Social Security. They will be assimilated to employed persons under the same conditions as the current legislation establishes for the clergy of the Catholic Church, with extension of the protection to their family. The respective Communities shall assume the rights and obligations laid down for employers in the General System of Social Security.

Article 6.

To all legal effects, it is considered to be the functions of the Jewish religion that are according to the Law and the Jewish tradition, among others those of religion that derive from the rabbinic function, from the exercise of the worship, the provision of ritual services, the formation of rabbis, the teaching of the Jewish religion and religious assistance.

Article 7.

1. The civil effects of the marriage celebrated according to the formal Israeli legislation are recognized before the ministers of worship of the Communities belonging to the Federation of the Israeli Communities of Spain. 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. In this process, the person in charge of the Civil Registry will issue, in duplicate, a certificate of proof 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 certificate 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 registration, and the other shall be kept as a record of celebration in the file of the respective Israeli Community.

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 Israeli Communities of Spain.

Article 8.

1. The right of the Jewish military, whether professional or non-professional, is recognized, and of how many people of that religion serve in the Armed Forces, to receive religious assistance and to participate in activities and rites of the Jewish religion, prior to the timely authorisation of the Heads of State, who will ensure that those are compatible with the needs of the service, providing the appropriate places and means for their development.

2. The Jewish military who cannot fulfill the religious obligations because there is no Synagogue in the place of their destination, can be authorized to fulfill those in the Synagogue of the nearest locality, when the needs of the service will allow.

3. The religious assistance will be dispensed by ministers of worship designated by the Communities belonging to the Federation of Israeli Communities of Spain and authorized by the Army Mandos who will provide the necessary collaboration to they can perform their duties in equal conditions as the ministers of worship of other Churches, Confessions and Communities which have concluded Cooperation Agreements with the State.

4. The authorities concerned shall communicate the death of the Jewish military, which occurred during the service of the military service, to the families of the deceased, so that they may receive the funeral services and be buried according to the rite.

Article 9.

1. The exercise of the right to the religious assistance of boarding schools is guaranteed, as well as in hospital, care and other public sector analogues, provided by the ministers of worship who designate the Israelites belonging to the Federation of Israeli Communities, with the conformity of the latter. Their designation shall be authorised by the competent administrative bodies. The addresses of the public establishments and establishments shall be obliged to transmit to the Israelite Community the requests for spiritual assistance received from the inmates or their relatives, if the persons concerned do not be in a position to do so.

2. The access of such ministers to the referred centres will be, for this purpose, free and without limitation of time, and the religious assistance will be given with due respect to the principle of religious freedom and with observance of the norms of organization and internal arrangements of the centres. As far as penitentiary establishments are concerned, religious assistance will be carried out in accordance with the provisions of the prison legislation.

The religious assistance provided for in this article will include the disthought of the dying, as well as the funeral honors of the Jewish rite.

3. The costs incurred in the development of the said spiritual assistance shall be borne by the Communities, without prejudice to the use of the premises which, for that 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 Educational, the Jewish students, their parents and the governing school bodies are guaranteed to apply for the exercise of the right of the first to receive religious Jewish teaching in the public and private schools. provided that, as regards the latter, the exercise of that right does not conflict with its own character of the centre, in the levels of early childhood education, primary education and secondary education.

2. Jewish religious teaching shall be taught by teachers designated by the Communities belonging to the Federation of Israelites with the conformity of the latter.

3. The contents of the Jewish religious teaching, as well as the textbooks relating to it, will be noted by the respective Communities with the conformity of the Federation of Israelites Communities.

4. The public and private educational establishments referred to in this Article shall provide the appropriate premises for the exercise of that right without prejudice to the development of the activities of the school.

5. The Communities belonging to the Federation of Israeli Communities may, in agreement with the academic authorities, organize courses of religious instruction in public university institutions, and may use the premises and facilities of the same.

6. The Communities belonging to the Federation of Israeli Communities will be able to establish and direct educational establishments of the educational levels mentioned in the number 1 of this article, as well as university centers and seminars of character. subject to the general legislation in force in this field.

Article 11.

1. The Communities belonging to the Federation of Israelites 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 of a religious nature, carried out directly to its members by the Communities belonging to the Federation of Communities Israelites, whenever it is free.

(b) the activity of religious education in the training centres of the Communities belonging to the Federation of Israeli Communities for the formation of ministers of worship and exclusively to teach their own teachings Rabbinical training.

3. The Communities belonging to the Federation of Israeli Communities shall be exempt:

A) of the Property Tax 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.

(b) The premises for the offices of the Communities belonging to the Federation of Israeli Communities.

c) The centers for the formation of ministers of worship, when they only teach their own teachings of their rabbinical mission.

B) of the Company Tax, in the terms provided for in Article 5, numbers two and three of Law 61/1978, of 27 December, regulating that.

Likewise, the increases in the wealth of wealth free of charge that the Communities belonging to the Federation of Israeli Communities obtain, provided that the goods and rights acquired are intended for religious and care activities.

C) of the Tax on Proprietary Transmissions and Documented Legal Acts, provided that the respective property or rights acquired are intended for religious and care activities, in the terms established 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 Communities belonging to the Federation of Israeli Communities shall be entitled to the other tax benefits which the tax law of the Spanish State provides for in each time for non-profit entities and, in any case, to those granted to private charities.

5. Associations and entities established and managed by the Communities belonging to the Federation of Israeli Communities and engaged in religious, educational, medical or hospital or social assistance activities shall be entitled to the tax benefits that the tax law of the State provides at any time for the non-profit entities and, in any case, to those that are granted to the 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 Communities belonging to the Federation of Israelites Communities, with the deductions that, if any, could be set.

Article 12.

1. The weekly work rest for the faithful of the Israelites belonging to the FCI, may understand, provided that the agreement between the parties is mediated, the Friday afternoon and the full day of Saturday, replacing the one that establishes the article 37.1 of the Workers ' Statute as a general rule.

2. The following festivities, which according to the Jewish Law and tradition, are of a religious nature, may replace those established in general by the Staff Regulations, in Article 37.2 thereof, with the same the nature of the remuneration and the non-recoverable, at the request of the persons referred to in the preceding number, and in the terms specified therein.

-New Year (Rosh Hashana), 1. º and 2. day.

-Day of Atonement (Yon Kippur).

-Party of the Cabanas (Succoth), 1. º, 2. º, 7. º and 8. day.

-Easter (Pesaj), 1. º, 2. º, 7. º and 8. day.

-Pentecost (Shavuot), 1. º and 2. day.

3. The Jewish students who are studying in public and private schools will be exempt from the attendance at class and from the examination, on the Sabbath day and on the religious festivities expressed in the number of students. prior to their request or to those who exercise their rights or guardianship.

4. The examinations, oppositions or selective tests, convened for admission to the Public Administrations, to be held on Saturday and on the religious festivities previously expressed, shall be indicated, for the Jews who request it, at an alternative date, where there is no reason to prevent it.

Article 13.

The State and the Federation of Israeli Communities of Spain will collaborate in the conservation and promotion of the Jewish historical, artistic and cultural heritage, which will continue in the service of society, for its contemplation and study.

This collaboration will extend to the realization of the catalogue and inventory of the aforementioned heritage, as well as to the creation of Patronates, Foundations or other kind of institutions of cultural character.

Article 14.

1. According to the spiritual dimension and the specific particularities of the Jewish tradition, the names "Casher" and its variants, "Kasher", "Kosher", "Kashrut" and are associated with the terms "U", "K" or "Parve", are the ones that serve distinguish food products and cosmetics made in accordance with the Jewish Law.

2. For the protection of the correct use of these denominations, the FCI must request and obtain from the Registry of Industrial Property the corresponding trademark records, in accordance with the current legal regulations.

Fulfilled the above requirements, these products, for the purposes of marketing, import and export shall be guaranteed to have been made in accordance with the Law and the Jewish tradition, when they bear in their packaging the corresponding flag of the FCI.

3. The slaughter of animals to be carried out in accordance with the laws of the Jewish state must comply with the current health regulations.

Additional disposition first.

The Government will bring to the attention of the Federation of Israeli Communities 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 Israeli Communities of Spain shall 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.