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 State Cooperation Agreement with the Islamic Commission of Spain, which is to govern relations between the two countries. cooperation of the State with the Muslim Confession Communities established in Spain, integrated into that Commission 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 7/1980 of 5 July on Religious Freedom.

Single item.

The state's cooperative relations with the Islamic Commission 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 the Minister of Justice, and, where appropriate, jointly with the Ministers responsible for the matter, to make the necessary arrangements 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

Spanish State Cooperation Agreement with the Islamic Commission 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 Register of Religious Entities, they have reached in Spanish society, moreover, a root that, by the number of their believers and by the extension of their creed, is evident or notorious. In this case there is the Islamic religion, of secular tradition in our country, with relevant importance in the formation of the Spanish identity, represented by different Communities of said confession, inscribed in the Registry of Entities Religious and integrated in one of the two equally registered Federations, called the Spanish Federation of Islamic Religious Entities and the Union of Islamic Communities of Spain, which, in turn, have constituted a religious entity inscribed with the name "Islamic Commission of Spain", as an organ representative of Islam in Spain vis-à-vis the State for the negotiation, signature and monitoring of the agreements adopted.

In response to the wishes expressed by both Federations, an expression of the will of the Spanish Muslims, and after the appropriate negotiations, the conclusion of the present Cooperation Agreement was reached, in which the address matters of great importance to citizens of Islamic religion: Statute of Islamic religious leaders and Imams, with determination of the specific rights deriving from the exercise of their religious function, personal situation in areas of such importance as Social Security and the form of fulfilment of their duties military; legal protection of mosques of worship; attribution of civil effects to the marriage celebrated according to the Islamic religious rite; religious assistance in public establishments or establishments; Islamic religious teaching in the centres teachers; tax benefits applicable to certain assets and activities of the Communities belonging to the Federations constituting the "Islamic Commission of Spain", commemoration of Islamic religious holidays and, finally, cooperation of the State with the expressed Commission in order to preserve and promote Historical and Islamic Artistic Heritage.

In the negotiation of this Agreement, 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 contents of the creed. Islamic religious and the peculiar demands of conscience that arise from them, to make it possible for the exercise of the right of religious freedom of the Muslim 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 Islamic Communities registered in the Register of Religious Entities, which are either party or subsequently incorporated into the 'Islamic Commission of Spain' or any of the registered Islamic Federations incorporated in that Commission, as long as their membership of the Commission is entered in that Register.

2. The incorporation of the Islamic Communities and Federations to the "Islamic Commission of Spain", for the purposes of their constancy in the Registry of Religious Entities, will be accredited by certification issued by the legal representatives on the basis of the agreement referred to by the Commission. The entry in the Register of its absence or exclusion shall be made at the request of the entity concerned or the 'Islamic Commission of Spain'.

3. The certification of religious purposes required by Royal Decree 142/1981 of 9 January, for the registration of religious associations which are constituted as such, according to the order of the Islamic Communities, may be issued by the Federation to which they belong, with the agreement of the "Islamic Commission of Spain", or by this if they are not part of any Federation.

Article 2.

1. To all legal effects, it is the Mezquitas or places of worship of the Islamic Communities belonging to the "Islamic Commission of Spain" the buildings or premises intended exclusively for the usual practice of prayer, formation or Islamic religious assistance, when certified by the respective Community, with the agreement of that Commission.

2. The places of worship of the Islamic Communities members of the "Islamic Commission of Spain" enjoy inviolability in the terms established by the Laws. In the event of forced expropriation, the "Islamic Commission of Spain" shall be heard beforehand, and shall not be demolished without being previously deprived of its sacred character, with the exception of the cases provided for in the Laws, for reasons of urgency or danger. They shall also be exempt from the temporary occupation and imposition of easements in the terms provided for in Article 119 of the Compulsory Expropriation Act.

3. The State respects and protects the inviolability of the files and other documents belonging to the "Islamic Commission of Spain" as well as to its Member Communities.

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

5. Islamic cemeteries will enjoy the legal benefits set by the number 2 of this same article for places of worship.

The Islamic Communities, belonging to the "Islamic Commission of Spain", the right to the granting of reserved plots for Islamic burial in municipal cemeteries, as well as the right to own Own Islamic cemeteries. Appropriate measures shall be taken to comply with traditional Islamic rules concerning burial, burial and burial rites to be carried out with the intervention of the local Islamic Community. The right to transfer to the cemeteries belonging to the Islamic Communities the bodies of the deceased Muslims is recognized, both those currently buried in municipal cemeteries and those whose death occurs in a location where there is no Islamic cemetery, subject to the provisions of local and health legislation.

Article 3.

1. For legal purposes, Islamic religious leaders and Imams of the Islamic Communities are the natural persons who are of a stable nature, to the address of the Communities referred to in Article 1 of this Agreement, to the of Islamic prayer, training and religious assistance and credit for the fulfilment of these requirements by certification issued by the Community to which they belong, with the agreement of the "Islamic Commission of Spain".

2. In no case shall the persons expressed in the preceding number be required to declare on facts that have been disclosed to them in the exercise of their functions of worship or of Islamic religious assistance, in the legally established terms for professional secrecy.

Article 4.

1. Imams and Islamic religious leaders will be subject to the general provisions of the Military Service. If requested, they may be assigned missions that are compatible with their religious functions.

2. Studies to be carried out for the religious formation of the persons referred to in Article 3, in the Islamic Centres recognized by the Ministry of Education and Science, shall give the right to an extension of incorporation into second class, in the terms set out in the current Military Service legislation.

For the application of such extension, the above studies shall be accredited by certification issued by the relevant Islamic centre.

Article 5.

In accordance with the provisions of Article 1 of Royal Decree 2398/1977 of 27 August 1977, persons who fulfil the requirements laid down in Article 3 (1) of this Convention shall be included in the General Regime of social security, assimilated to employed persons. The respective Islamic Communities shall assume the rights and obligations established for employers in the General System of Social Security.

Article 6.

To the legal effects, they are Islamic functions of worship, formation and religious assistance, those that are according to the Islamic Law and tradition, emanated from the Koran or Sunna and protected by the Organic Law of Freedom. Religious.

Article 7.

1. Civil effects are attributed to the marriage celebrated according to the religious form established in the Islamic Law, from the moment of its celebration, if the contrayents meet the capacity requirements required by the Civil Code.

The contrayants shall express their consent to one of the persons referred to in Article 3, number 1, and at least two older witnesses.

For full recognition of such effects, the registration of the marriage in the Civil Registry will be necessary.

2. Persons who wish to register the marriage held in the form provided for in the previous number, must first certify their marital capacity, by means of certification issued by the corresponding Civil Registry. Registration may not be applied if the marriage has been concluded more than six months after the issue of such certification.

3. Once the marriage has been concluded, the representative of the Islamic Community in which the marriage was contracted shall send to the Civil Registry, in order to be registered, a certificate of proof of the celebration of the marriage, in which the circumstances required by the legislation of the Civil Registry.

4. Without prejudice to the responsibilities to which there is a place and the rights acquired in good faith by third parties, the registration of the marriage entered into under this Agreement may also be promoted at any time, by means of presentation of the completed certification referred to in the previous issue.

5. The rules of this Article relating to the procedure for making cash the right which is established in it shall be in accordance with the amendments which in the future are produced in the legislation of the Civil Registry, after hearing of the Commission Islamic of Spain.

Article 8.

1. The right of the Spanish Muslim military, whether professional or not, is recognized, and of how many people of that religion serve in the Armed Forces, to receive Islamic religious assistance and to participate in activities and rites. Islam's own religious, prior to the proper authorization of their Heads, who will make it possible to make compatible with the needs of the service, facilitating the appropriate places and means for their development.

2. Muslim military personnel who cannot fulfill their Islamic religious obligations, especially the collective prayer in common on Friday, for not having a mosque or, where appropriate, oratory at the place of their destination, may be authorized to the compliance with those at the mosque or oratory of the nearest town, when the needs of the service permit.

3. Islamic religious assistance shall be provided by the Imams or persons designated by the Islamic Communities belonging to the "Islamic Commission of Spain", authorised by the relevant controls, to be provided by the Islamic Communities. precise collaboration for the performance of its functions in terms of equality with the ministers of worship of other Churches, Confessions or Religious Communities that have signed Agreements of Cooperation with the State.

4. The authorities concerned shall communicate the death of the Muslim military, which occurred during the service, to the family of the deceased.

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 Imams or persons designated by the institutions, is guaranteed. Communities, which must be authorised by the competent administrative bodies. The addresses of the public establishments or establishments shall be obliged to transmit to the Islamic Community the requests for religious assistance received from the inmates or their relatives, if the persons concerned do not be in a position to do so.

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

2. In any case, the religious assistance referred to in the preceding number shall be given with full respect to the principle of religious freedom and observance of the rules of organization and internal regime of the centers, free and without limitation of time. As far as penitentiary establishments are concerned, religious assistance will be carried out in accordance with the provisions of the prison legislation.

3. The expenditure arising from the development of the religious assistance shall be borne in the form agreed by the representatives of the "Islamic Commission of Spain", with the address of the public establishments and establishments referred to in No 1 of this Article, without prejudice to the use of premises which, for that purpose, exist in such centres or establishments.

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, Muslim pupils, their parents and the governing school bodies are guaranteed to apply for the exercise of the right of the first to receive Islamic religious instruction in the public and private schools. provided that, as regards the latter, the exercise of that right does not conflict with the of the centre, in the levels of early childhood education, primary education and secondary education.

2. Islamic religious education shall be taught by teachers designated by the Communities belonging to the "Islamic Commission of Spain", with the conformity of the Federation to which they belong.

3. The contents of the Islamic religious teaching, as well as the textbooks relating to it, shall be provided by the respective Communities, with the agreement of the "Islamic Commission of Spain".

4. The public and private educational establishments referred to in Article 1 of this Article shall provide the appropriate premises for the exercise of the right which is regulated in this Article, without prejudice to the right to development of the teaching activities.

5. The "Islamic Commission of Spain", as well as its member communities, will be able to organize courses of religious teaching in public university centers, being able to use the premises and means of them, according to the authorities academic.

6. The "Islamic Commission of Spain", as well as the Communities belonging to it, will be able to establish and direct educational centers of the educational levels mentioned in the number 1 of this article, as well as Universities and Training Centers Islamic, subject to the general legislation in force in this field.

Article 11.

1. The "Islamic Commission of Spain" and the Communities that integrate it can freely collect from its members benefits, organize public collections and receive offerings and liberalities of use.

2. In addition to the concepts indicated in the preceding number, they shall be considered as non-taxable transactions:

(a) Free delivery of publications, instructions and internal newsletters, of an Islamic religious nature, carried out directly to its members by the Communities belonging to the "Islamic Commission of Spain".

(b) The activity of Islamic religious teaching in the centers of the "Islamic Commission of Spain", as well as its member communities, for the formation of Imams and Islamic religious leaders.

3. The "Islamic Commission of Spain", as well as its Member Communities, shall be exempt:

A) of the Real Estate Tax and of the special contributions that, if any, correspond to the following real estate of your property:

(a) The Mosques or places of worship and their offices or buildings and local buildings, intended for worship, Islamic religious assistance, residence of Imames and Islamic religious leaders.

(b) Local offices of the Communities belonging to the Islamic Commission of Spain.

(c) Centres intended solely for the formation of Imams and Islamic religious leaders.

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.

Corporation Tax that taxes increases in wealth obtained free of charge, provided that the goods and rights acquired are intended for religious or Islamic religious activities.

C) of the Tax on Proprietary Transmissions and Documented Legal Acts, provided that the respective property or rights acquired are intended for religious or assistance activities, 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 numbers, the "Islamic Commission of Spain", as well as its Member Communities and the associations and entities established and managed by them engaged in religious activities, teachers, (a) medical or hospital or social assistance shall be entitled to the tax benefits which the tax law of the Spanish State provides at any time for non-profit-making entities and, in any case, to those granted to them; private charities.

5. Tax legislation will regulate the tax treatment applicable to donations to the Communities belonging to the "Islamic Commission of Spain", with the deductions that, if any, could be established.

Article 12.

1. The members of the Islamic Communities belonging to the "Islamic Commission of Spain" who so wish, may request the interruption of their work on the Fridays of every week, day of compulsory and solemn collective prayer of the Muslims, from the thirteen thirty to sixteen thirty hours, as well as the conclusion of the working day one hour before the sunset, during the month of fasting (Ramadan).

In both cases, the prior agreement between the parties will be necessary. The hours left to work must be recovered without any compensation.

2. The festivities and commemorations shown below, which according to the Islamic Law are of a religious nature, may replace, as long as the agreement between the parties, those established in general by the Statute of the Workers, in their article 37.2, with the same character as paid and not recoverable, at the request of the faithful of the Islamic Communities belonging to the "Islamic Commission of Spain".

-AL HIYRA, corresponding to 1. Muharram, first day of the Islamic New Year.

-ACHURA, 10th day of Muharram.

-IDU AL-MAULID, corresponds to 12 of Rabiu al Awwal, birth of the Prophet.

-AL ISRA WA AL-MI ' RAY, corresponds to Rayab 27, date of the Night Journey and the Ascension of the Prophet.

-IDU AL-FITR, corresponds to days 1. º, 2. º and 3. of Shawwal and celebrates the culmination of Ramadan Ayuno.

-IDU AL-ADHA, corresponds to the 10th, 11th and 12th days of Du Al-Hyyah and celebrates the sacrifice of the Prophet Abraham.

3. Muslim pupils who are studying in public or private education establishments will be exempt from attendance at class and from the holding of examinations, on the day of Friday during the hours referred to in the number 1 of this year. Article and in the festivities and religious commemorations previously expressed, at their own request or by those who exercise their rights or guardianship.

4. The examinations, oppositions or selective tests convened for the entry into the Public Administrations, to be held in the days referred to in the preceding number, shall be indicated, for the Muslims who request it, on a date alternative, where there is no reason to prevent it.

Article 13.

The State and the "Islamic Commission of Spain" will collaborate in the conservation and promotion of the historical, artistic and cultural heritage in Spain, 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 institutions of cultural character, of which they will be part representatives of the "Islamic Commission of Spain".

Article 14.

1. According to the spiritual dimension and the specific particularities of the Islamic Law, the name "Halal" serves to distinguish the food products produced according to the same.

2. For the protection of the correct use of these denominations, the "Islamic Commission of Spain" shall 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 placing on the market, import and export, shall be guaranteed to have been made in accordance with the Islamic Law, when they bear in their packaging the corresponding Flag of the "Islamic Commission of Spain".

3. The slaughter of animals to be carried out in accordance with the Islamic Laws must comply with the current health regulations.

4. The feeding of internees in public establishments and establishments, and that of the Muslim students of the public and private teachers ' centers that request it, will seek to adapt to the religious precepts Islamic as well as meal times during the fasting month (Ramadan).

Additional disposition first.

The Government will bring to the attention of the "Islamic Commission of Spain" legislative initiatives that affect the content of this Agreement, so that it can express its opinion.

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 representatives of the State Administration and the "Islamic Commission 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.