The Statute of Autonomy of Catalonia, approved by Organic Law four/thousand nine hundred and seventy-nine, of eighteen December, establishes that the Finance of the Generality is constituted, among others, by the performance of the taxes transferred by the State to which the additional sixth provision of the Staff Regulations is concerned and all those whose disposal is approved by the General Courts.

According to the statutory provisions, the Generality will assume, by delegation of the State, the management, collection, liquidation and inspection of the taxes transferred, without prejudice to the collaboration that can be established between both Administrations, and all this with the scope and conditions of the assignment which establishes the corresponding Law.

The scope and condition of the transfer of taxes from the State to the Generality have been fixed by Law forty-one/thousand nine hundred and eighty-one, of twenty-eight October, which according to the provisions of its final disposition second, it will enter into force on the next day one of January, one thousand nine hundred and eighty-two. From this date the performance in Catalonia of the following tributes is given to the Generality: a) Extraordinary Tax on the Heritage of the Physical Persons. (b) General Tax on Successions. c) Tax on the Luxury, only in respect of the following taxable facts: One. Acquisitions under general arrangements with accrual at destination. Two. Tenure and enjoyment of vessels and aircraft, and e) State rate on games of luck, send or chance, whose cession will be made progressively in time as the powers of the State are transferred to the Generality their performance.

In application of the provisions of Article forty and six point two of the Statute of Autonomy, the said Law forty-one/thousand nine hundred and eighty-one, in its articles twelve to eighteen, both inclusive, it attributes to the Generality, by delegation of the State, certain powers in matters of management and settlement, collection, inspection and review of the taxes transferred.

This transfer of powers requires the correlative transfer of the services attached to the exercise of the functions proper to those powers and, although the transitional provision third of the repeated Law 40 and One/thousand nine hundred and eighty-one, of cession of taxes to the Generality, previews the possibility that the Administration of the State can carry out transiently in representation of that the corresponding functions, it is considered convenient, instances of the Generality, that the aforementioned transfer of services is carried out effectively at the same time as the cession of the yield of the aforementioned tributes, that is, with an effectiveness of one of January of one thousand nine hundred and eighty two.

The Joint Committee referred to in the sixth transitional provision of the Statute of Autonomy of Catalonia has proceeded to specify the corresponding services and to invent the goods and rights of the State which must be the subject of In this connection, the Council adopted a proposal for a Council Decision on the conclusion of the Agreement between the European Economic Community and the Republic of Catalonia.

In its virtue, in compliance with the provisions of number two of the aforementioned transitional provision sixth of the Statute of Autonomy, on the proposal of the Ministers of Finance and of the Territorial Administration, and after deliberation of the Council of Ministers at its meeting on the twenty-ninth day of December of a thousand nine hundred and eighty-one, I have:

Article 1.-The agreement adopted on the twenty-eighth of December of a thousand nine hundred and eighty-one was approved by the Joint Committee, which refers to the transitional provision of the Statute of Autonomy of Catalonia, for which the services are concretized and the personal and material resources attached to those, which must be transferred to the Generality of Catalonia in matters of management and settlement, collection, inspection, review and intervention, are identified accounting and taxation of the taxes referred to in the first article of Law forty and one/thousand nine hundred and eighty-one, of twenty-eight of October, concerning the transfer of taxes to the Generality of Catalonia.

Article 2.-Consequently, the services listed in the agreement of the aforementioned Joint Commission on the terms and conditions specified therein, as well as the conditions specified therein, are transferred to the Generality of Catalonia. the goods, staff and budgetary appropriations resulting from the text of the agreement and the inventory annexed thereto.

Article 3.-These transfers will be effective from the date indicated in the agreement of the aforementioned Joint Committee.

Article 4.-This Royal Decree will be published simultaneously in the "Official State Gazette" and in the , and will enter into force on the day of its publication.

TRANSIENT DISPOSITION

For the adequate financing of the transferred services and as long as the percentage of participation of the Generality in the income of the State corresponding to such Services is not fixed, the Ministry of Finance will proceed to to retain the appropriations entered in the agreement of the Joint Committee and to transfer them to Section 30 and two to the General Budget of the State, at the disposal of the Directorate-General for Coordination with Territorial send to the Treasury Directorate General the documents necessary to pay in the first month of each natural quarter the share of the appropriations corresponding to that quarter.

ADDITIONAL DISPOSITION

From the date of the transfer effectiveness, the organic units and template posts with budgetary allocation that are transferred shall not be included in the establishment plan and templates of the peripheral and central services. of the Ministry of Finance.

Consequently, the competent organs of the Generality of Catalonia must be sent before the twenty-eighth day of February of a thousand nine hundred and eighty-two, certified copies of the personal files of each one of them. of the officials transferred, accompanied by certificates of reference to the amounts written during the year thousand nine hundred and eighty-one.

On the other hand, they will not be able to appear after, in relation to the activities that are carried out, appropriations entered in the Budget of Expenditure of the Ministry of Finance to finance as their own the functions and services which were at the level of the Autonomous Community of the organic units and officials transferred.

Given in Baqueira Beret at twenty-nine in December, one thousand nine hundred and eighty-one.-JUAN CARLOS R.-The Minister of the Presidency, Matias Rodríguez Inciarte.

Don G. P. de D. y don J. V. V., Secretaries of the Joint Commission, which refers to the sixth transitional provision of the Statute of Autonomy of Catalonia, we certify:

The transfer to the Generality of Catalonia of the services of management and settlement, collection, inspection, review and intervention, accounting and accounting was agreed at the plenary session of the Commission held on 28 December 1981. audit of the taxes provided by Law 41/1981, of 28 October, in the following terms:

A) Reference to constitutional, statutory and legal norms in which the transfer of services is protected.

Article 157, 1, of the Constitution provides that the resources of the Autonomous Communities shall be constituted, among others, by taxes transferred, in whole or in part, by the State.

The Statute of Autonomy of Catalonia, Organic Law 4/1979, of 18 December, states in its article 44 that the Finance of the Generality is constituted, among others, with the income of the taxes transferred by the State to which refers to the additional sixth provision of the Law itself, and of all those whose cession is approved by the General Courts, specifying the additional provision sixth that is given to the Generality in the terms provided for in this same The performance of the following taxes is available: (a) Net Heritage Tax; (b) Tax on Inheritance Transfers; (c) Tax on Successions and Grants, and (d) Luxury Tax to be levied on the destination.

Article 46 (2) of the Autonomy Statute provides, in turn, that the Generality shall assume, by delegation of the State, the management, collection, liquidation and inspection of taxes whose performance has been transferred, without prejudice to the cooperation which may be established between the two administrations, all in accordance with the provisions of the law setting out the scope and conditions of the transfer.

The Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, contains identical provisions in its articles 4, 10, 11 and 19.

Law 41/1981, of October 28, of cession of taxes to the Generality of Catalonia, in its article first specifies that:

< 1. With the scope and conditions set out in this Law, the following tributes are given to the Generality in Catalonia:

(a) Extraordinary Tax on the Heritage of Physical Persons.

b) General Tax on Successions.

c) Tax On Heritage Transmissions.

d) Tax on the Luxury, only in respect of the following taxable facts:

1. Acquisitions under general rule of the following items:

-Mechanical traction vehicles (article 16 of the recast text of the Law on the Law of the Luxury Tax).

-Tourism aircraft and recreational craft (Article 18 of the said recast text).

-Jewellery, silverware and watchmaking (paragraphs (a) and (c) of Article 20 of that recast).

-Antiquities (Article 21 of the recast text).

-Original cultures, paintings and engravings (paragraph c) of Article 23 of the recast text).

-Articles of the smoker (paragraph (a) of Article 28 of the recast).

2. Tenure and enjoyment of vessels and aircraft (Article 30 of the repeated recast text); and

e) State rate on games of luck, send or chance.

2. The eventual deletion or modification of any of the above taxes will involve the extinction or modification of the cession >.

Further specifying the additional provision second of the same Law that , and that

B. I. Services and functions assumed by the Generality.

1. In accordance with the provisions of Article 12 of Law 41/1981 of 28 October, the Generality assumes, by delegation of the State, the management, liquidation, collection, inspection and review of the Extraordinary Taxes on the Heritage of the Natural Persons, on Successions, Heritage Transmissions, Luxury, when accrual to destination, and the state rate on games of luck, send or chance, in the terms provided for in the aforementioned Law.

2. According to the provisions of Article 20 of the same Law, the Generality shall also carry out, by delegation of the State, the management, liquidation, inspection and collection of the Taxes of Successions, Transmissions of Heritage and Legal Acts Documented whose performance in Catalonia corresponds to the State.

This delegation will not extend to the Tax on Legal Acts Documented when the same is collected through timbrated effects.

3. Also, as established in the transitional provision fourth of the repeated Law 41/1981, the Generality will be represented in the Boards of Directors of the Consorcios for the management and inspection of the Territorial Contributions by two persons who will replace the representatives of the Ministries of Public Works and Urbanism and of Agriculture, Fisheries and Food.

B. II. Identification, with its name and functions, of the services that are transferred.

The transfer of personal and material means as referred to in this Agreement affects the following services of the Finance Delegations in Catalonia, provided for in Royal Decree 489/1979 of 20 February, as soon as possible. develop the functions which are specified as a result of the powers that repeated Law 41/1981 recognizes to the General for the management, liquidation, inspection, review and collection of the taxes and taxes of which it is refers to Article 20 of the Tax Law.

A) Finance delegations from Gerona, Lerida and Tarragona:

1. Dependency on Relationships with the Contributors, to which the following functions correspond:

(a) The receipt of all kinds of statements, resources, consultations and other documents with a tax transcendence, as well as the examination thereof, and to carry out the requirements, as appropriate, as provided for in Article 7. of the Law of Administrative Procedure.

(b) The formal verification of the data recorded in the tax documents submitted and the completion of the preparatory tasks for the processing of the information.

c) Resolve the replenishment resources against the administrative acts dictated by it.

d) The document input and output record.

e) The performance of the notifications of the acts given in the Delegation of Finance and of the transfers to it to this effect.

f) To effect the requirements arising from the alleged failure to present declarations within the regulatory period.

g) Provide the taxpayer with the knowledge of the applicable tax rules, resolving any doubts that may arise in this respect and provide the taxpayer with the necessary assistance for better compliance with its obligations with the Public Finance.

h) Admitting and cursing how many suggestions the contributors could make for the improvement of services.

i) The liquidation and other functions of tax management not entrusted to other agencies.

2. Inspection of the Treasury, which exercises the following functions:

(a) Those provided for in Article 140 of the General Tax Law.

(b) The facultative and valuation of goods, rights or activities, as well as the confection, conservation and updating of censuses and tax records.

(c) Other than those attributed by statutory statutory provisions.

3. State attorney, in terms of the functions that are recognized in the tax law by the legislation in force.

4. Intervention by the Treasury, which corresponds to:

(a) The exercise of the financial function in respect of all acts, documents and files of which rights and obligations of economic content are derived in accordance with the provisions of the General Budget Law and its additional provisions.

b) Promote and interject, in the name of the Public Finance on administrative and economic-administrative means, the resources and claims against acts and resolutions contrary to the Law or which are deemed harmful for the interests of the Treasury.

(c) the taking of account of the rights and obligations of the Public Finance and of the notification and termination thereof, the supervision and control of the books of accounts; the formation of the administrative accounts; the issue of the certificates of discovery; the processing of the notes of defects and specifications of repair and the advice in the field of public accounting.

5. Dependency on Treasury, which develops the functions of Caja, collection, ordering of payments and the others of this nature that it has attributed.

6. Computer dependency, which corresponds to the performance of those tasks that are integrated into mechanized management processes and, in particular, the recording, processing, archiving and exploitation of the information that has input into said units.

7. Department of General Services, which is responsible for the management of all matters relating to personnel, buildings as soon as it does not correspond to the State Heritage Section, and material means in general, both from the Delegation itself and of the Finance Administrations of which they are dependent, as well as the carrying out of the tasks of a predominantly manual or repetitive nature entrusted to them by the Delegate of Finance.

8. Section of State Heritage, as soon as it is responsible for the functions assigned by the provisions on the management of the games of chance.

B) Delegation of Special Finance of Barcelona:

In addition to the services listed in paragraph A above, the following are equally affected:

1. Regional Financial and Tax Inspection, which corresponds to the development of the following activities, within the field of competence of such Inspection:

a) The proposal for action plans and programmes.

b) The unbundling and execution control of the plans and programs of action established by the Central Organ of the Tax Administration.

c) The performance of regional studies and reports, whether general or sectoral, are deemed necessary to draw up the action plans.

d) The advice on all the issues of their competence to be submitted to them by the Finance Delegations.

e) The planning and coordination of the research and verification activities carried out by the Tax Inspectorate.

2. Regional Computer Center, which develops the functions of:

a) Direction and coordination in relation to the Computer Units integrated in the other organs of the Territorial Administration.

b) Realization of the tasks corresponding to the mechanized management processes whose applications reach the entire territory of the competition of the corresponding Delegation of Special Finance.

3. General Secretariat for Coordination, as a body of assistance to the Delegate in the exercise of all activities which tend to establish the necessary coordination between the Finance Delegations located in the field of their competence.

B. III. Services and functions reserved by the State Administration.

1. It is for the State to be entitled to the powers of management, liquidation, collection, inspection and review of taxes which yield yield to the Generality and the taxes referred to in Article 20 of Law 41/1981, 28 of October, as well as the powers of management and inspection of the Rustic And Urban Territorial Contributions and Urban and Industrial and Professional Licenses and Artists.

2. They are not subject to transfer and, consequently, the following functions and services are reserved by the State in relation to the taxes transferred:

A) In terms of management and settlement:

a) The resolution of the binding consultations.

(b) The gracious remission of tax penalties.

(c) Agreements for the granting of tax benefits in the case of associations, associations and temporary unions of companies and mergers of companies.

(d) The granting of exemptions in the Luxury Tax, relating to the acquisition of mechanical traction vehicles conditioned by their regulatory norms in terms of lack or limitations as to the number of vehicles to which affect tax benefits; and

e) The confection of the stagnant effects that are used for the management of the transferred taxes.

B) The collection, on a voluntary basis, of the declarations and self-measures that are presented in conjunction with those of the Income Tax of the Physical Persons.

C) On inspection:

(a) The proof and investigative actions in the field of taxation of the Generality to be carried out outside the territory of Catalonia, in the terms of Article 16.3 of Law 41/1981.

(b) The opening of the appropriate investigation and verification records for the Extraordinary Tax on the Heritage at the time of the inspection activities carried out in connection with the Income Tax of the Natural Persons.

D) For review:

(a) The revision of the tax administration, as referred to in Article 154 of the General Tax Law. (b) The knowledge of the economic and administrative complaints brought against the acts of tax management emanating from the Generality, whether in it questions are raised in fact as well as in law.

3. The following services of the Delegations of Finance in Catalonia provided for in Royal Decree number 489/1979 of 20 February, which reorganizes the Territorial Administration of the Treasury, will continue to be part of the State Administration. Public:

A) Those to whom the exercise and development of the functions of the management, liquidation, collection and review of the non-ceded taxes and of the Tax on Legal Acts correspond. Documented, the performance of which in Catalonia corresponds to the State when it is collected through timbrated effects.

B) The following are expressed and in relation to the functions that do not derive from their competences in tax matters:

(a) State advocate, in terms of the functions recognized in the legislation in force.

b) Finance Intervention, with respect to the powers conferred on the State Administration by the legal order.

(c) Dependency on Treasury, in relation to its functions relating to passive classes, order of payments, General Deposit Box, and any other functions assigned to it.

(d) The State Heritage Section, in terms of the functions assigned to it by the patrimonial legislation, those corresponding to the National Lottery, those relating to the management of the works by the State, which in the field of The Ministry of Education and the Secretariat of the Provincial Coordination of Administrative Buildings.

e) Provincial Economic-administrative Court.

B. IV. Functions in which the Tax Administration of the State and the Generality of Catalonia and the form of cooperation are to be present.

1. The Administrations of the State and the Autonomous Community of Catalonia, together with the other Autonomous Communities, shall collaborate in all orders for the management, inspection and review of the taxes, in the manner provided for in Article 19.2 of the Law. 41/1981.

2. Both Administrations will jointly draw up the plans for action in relation to the Taxes of Successions, Heritage Transmissions, and Luxury, when it becomes a destination and the state rate on the games of luck, send or chance.

2. La Generalidad y los Ayuntamas de Cataluña will collaborate with the State in the verification and investigation of the Tax and Industrial Licenses and of Professionals and Artists, with personal and material means in the form that it regulates. determines.

3. A file or common record of the taxable persons in which the circumstances of recidivism and reiteration are present shall exist.

4. In relation to the Extraordinary Tax on Heritage, the Tax Administration of the State and the Generality will collaborate by providing personal means, contributing to the inspection and exchanging information derived from the declarations, censuses and actions carried out by the Inspectorate, agreeing on the measures necessary for the most efficient handling of the files in the field of their respective powers.

5. For the purposes of such collaboration:

(a) The Coordinating Committee provided for in Article 26 of Law 41/1981 shall act.

b) Both tax administrations will create, within two months of the effectiveness of this agreement, executive offices of collaboration, coordination and liaison, which, among other tasks, will be occupied by the maintenance, preservation and updating of the common repeat file.

B. V. Rules in force affected by the transfer.

This agreement concerns the Royal Decree 489/1979 of 20 February on the Territorial Organization of the Public Finance, as well as the rules that develop it, as far as the Finance Delegations of Catalonia are concerned.

The substantive rules governing the different tax concepts are not affected by this agreement, since the powers that they set for the management, inspection, review and collection of the taxes were already modified by Law 41/1981, of October 28, concerning the cession of taxes to the Generality of Catalonia.

C) Goods, rights and obligations of the State that will be transferred to the Generality.

The buildings, furniture, and office equipment that are currently assigned to the development of the functions that are transferred are transferred to the Generality, according to the detail of the ratio number 1 *.

D) Staff attached to the services being transferred:

It is transferred to the Generality, under the conditions established by the Royal Decrees numbers 1666/1980, of July 31, and 2545/1980, of November 21, the staff affected the services and units that are object of transfer and that is indicated in the ratio number 2 *, with the expression of the basic and complementary remuneration corresponding to it.

E) Do not transfer vacancies.

F) Provisional assessment of the effective cost of the services transferred:

The actual cost, according to the initial expenditure budget for 1981, corresponding to the assumed powers and services transferred to the Autonomous Community, is, on a provisional basis, at 269.5 million pesetas, according to detail figure in the ratio number 3 *.

For the purposes of payments to the Generality of Catalonia, this assessment will be updated on the basis of the increases in the appropriations of the same nature as in the 1982 budget, according to detail in the relationship number 4 *.

G) Transfer Effectiveness:

The transfer of the services referred to in this Agreement shall take effect from 1 January 1982.

And for the record we issued this certification in Madrid at December 28, 1981.-G. P. de D. and J. V. V.

* According to the nature of this repertoire, the inclusion of this relationship is omitted.