Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-2153
Law 36/2014, of 26 December, the State budget for the year 2015, establishes, in its article 79, the formula for the calculation of the fiscal of the municipalities effort necessary to proceed with the definitive settlement of their participation in the taxes of the State by 2015. This formula is develops in terms analogous to those exercises earlier.
Also, under the aforementioned law, on June 30, 2015 is considered date submission of information on fiscal effort before the delegations of economy and finance.
Such presentation, in accordance with it willing in the article 97.Dos of the law 36 / 2014, of 26 of December, of budgets General of the State for the year 2015, may perform is in paper or through its transmission telematics with the signature electronic of the administrator or, in its case, of the holder of the organ of the Corporation local that have attributed it function of accounting. In the case of transmission telematics with electronic signature this Secretary General has made available to local authorities an accessible application from the Virtual Office of local entities of the Ministry of finance and public administration portal.
In order to facilitate the fulfilment of this obligation to councils, this Secretary General dictates this resolution, pursuant to the qualification provided for by article 97.tres of the law 36/2014, referred to above.
(1). Information to supply by the corporations local.
To calculate the municipal fiscal effort with greater precision, the information which basic and complementary, is cited in the following sections is required.
(1.1 information Basic. - the municipalities must provide certification of the following data relating to the financial year 2013: to) liquid proceeds from the following taxes: tax on real estate, both urban nature, specifying, where appropriate, and separately, recovery by real estate special features, as well as rustic nature.
Tax on economic activities.
Tax on vehicles for traction mechanical.
(b) taxable income of the tax on real estate of urban nature. Provided that you cite the taxable real estate tax means in terms of the additional provision ninth of the text of the Act regulating the local Haciendas, approved by the Royal Decree 2/2004, of 5 March, which establishes that the taxable mentioned tax to be considered in the calculation of the fiscal effort , for the purposes of the distribution of it participation in tributes of the State in favor of them municipalities «... is correspond with the amount of them values cadastral accounted in the amount of the reduction established in this law that, in its case, corresponds to them estate of the municipality in each exercise economic» (articles 65 to 70 of the cited text consolidated). Also be specified, where appropriate, the taxable real estate of special features.
(c) types of assessment applied of the tax on real estate, both of nature urban as rustic and, in his case, the corresponding to them property estate of features special.
(d) fee tax total payable in the municipality by the tax on activities economic.
In the case that you opt for the transmission of information in paper format, these data will be provided by councils using the form of certificate contained in the annex to this resolution. This model can be downloaded through the application referred to in the preamble of this resolution or ask the delegations of economy and Finance of the General Administration of the State.
Those local governments that opt for the data with electronic signature data transmission, shall directly completed the certificate through the offered application in the Virtual Office of financial coordination with local authorities, accessible on the portal of the Ministry of finance and public administration.
1.2 information complementary.-in the event that it management revenue is entrusted to another entity territorial to whose demarcation belong them municipalities, with which is has formalized the corresponding Convention or in which is has delegate this faculty, is must send, also, certified of the fundraising obtained by that entity, which must issue it in compliance of it obligation under of them relations inter-authority to which makes reference the article 55 of the law 7 / 1985 , of 2 April, regulating the Bases of Local Government.
In the document issued by the competent authority must be evidence that income correspond to the year 2013 and which have been collected within the voluntary period. Likewise, it shall specify that liquid recovery by the tax on economic activities contained in the issued certificates, corresponds exclusively to municipal, excluded income in his case charges in favour of provincial authorities and national and provincial quotas.
(2). Referral of information to the delegations of economy and finance.
Councils who choose to deal with the certificate on paper, gathered the information referred to in paragraph 1, shall refer it to the delegation of economy and finance in the province before the thirtieth day of June 2015, as established by article 97 of law 36/2014, of 26 December, the State budget for the year 2015.
Councils who opt for the telematics processing, must record and transmit with the electronic signature, the information requested before that date. In your case, the documentation will be provided in the manner authorised in telematics processing.
To those municipalities that do not provide the previous documentation, either through paper, either through the data transmission with electronic signature, in the abovementioned conditions, they shall apply, for the purpose of practicing the final liquidation of its participation in the taxes of the State concerned to 2015, the minimum ratio of the average fiscal effort calculated in accordance with paragraph 4 of the mentioned article 97.
Paragraph 3. Verification of the information supplied by the corporations local.
3.1 them delegations of economy and Hacienda will provide to them municipalities that it request the model of certificate included in the annex of this resolution and, in the case in that the information is supplied by them municipalities in format paper, proceed to the recording of them data corresponding as listed in them certified contributed by those.
Alternatively, councils can access directly complete the certificate through the offered application in the Virtual Office of financial coordination with local authorities, accessible on the portal of the Ministry of finance and public administration and proceed to your telematics with electronic signature processing.
In any case, delegations of economy and finance, received the certificate through one or the other, duly documented, checked its contents according to the following sections.
(3.2 verification of revenues. - for checking of the proceeds obtained by the different taxes are should take into account the following: a) councils must provide data of liquid revenue obtained from voluntary period corresponding to the period from 2013.
(b) in the event that exist discrepancies concerning them same tributes between them data of the certificate issued by the organ collector provincial or supramunicipal and them figures contributed by the Town Hall, shall prevail them collected in that, except when has been performances of fundraising municipal (e.g.: high in standards tax), in whose case is collected by separate and is will add both amounts.
(c) the fundraising of the tax on activities economic not may exceed of it share tax total, deduced of it rate (fee modified by the application of the coefficient of weighting, increased, in his case, by them coefficients of situation, excluding them surcharges provincial and them fees provincial and national). This fundraising is will increase with the amount of the compensation that in relation to 2013 is any recognized to them municipalities by bonuses in the share of this tax granted to cooperatives fiscally protected.
(d) the collection of the tax on real estate of urban nature shall not exceed in any case the application of the rate agreed upon by the City Council on the taxable income subject to taxation, data that are included in the standard form of collection of data from the fiscal effort. This fundraiser will increase with the amount of the compensation which in relation to 2013 has any recognized councils for this tax share bonuses granted to Charter schools.
3.3 verification of tax elements Basic. - tax basics checking must impinge on the following aspects:
(to) the base taxable of the tax on real estate of nature urban in them terms of the available additional ninth and in them articles 65 to 70 of the text consolidated of it law regulatory of them Haciendas local, approved by the Real Decree legislative 2 / 2004, of 5 of March. That is not included the taxable real estate of special characteristics, which shall collect the certificate separately. In any case, the taxable base corresponding to exempt from taxation in this tax goods shall be excluded.
(b) the types of assessment of the tax on real estate, both urban nature as paperback, as well as the corresponding to the property of special features, in its case, must be included in the limits established in article 72 of the cited consolidated text of the Act regulating the local estates.
(c) the total tax share of the tax on economic activities shall not include national or provincial quotas and provincial surcharges.
3.4 results of the check. - carried out testing according to the above criteria, the delegations of economy and finance will adjust to them corresponding certifications, accessing the-enabled application for these purposes by the General Secretariat of regional and Local coordination.
In the event that has been necessary to adjust the certifications to the above criteria, such circumstance shall inform the municipalities corresponding to the object that, within the period of fifteen days of its receipt, express allegations deemed appropriate on the differences observed by delegations of economy and finance, which, after that period, they will consolidate the data in the application and shall forward to the General Secretariat of regional and Local coordination provided documentation by local authorities, according to the provisions of paragraph 4 below.
Paragraph 4. Referral to the General Secretariat of regional and Local coordination of the fiscal effort information.
Before the 30 of October of 2015, the delegations of economy and Hacienda sent, in shipping only, to the Secretariat General of coordination autonomic and Local it documentation provided by them entities local in support role. It is sorted in accordance with will issue the codes assigned to each municipality by the National Institute of statistics, once recorded data on the corresponding certifications.
Before that same date and a time made it checking of the information received, with arrangement to the content of this resolution, regardless of the procedure of transmission by which is has retrieved it information, the delegation of economy and Hacienda will proceed to give by concluded the process through the lock of it information corresponding to them municipalities of its province in accordance with them instructions of it application enabled to the effect.
For all the municipalities of the province, and as documentation of the first paragraph of this section, shall be accompanied by the following documentation: to) on the assumption that had been included in the amounts of revenue, taxable or tax fees, compensation which have been recognised by tax benefits in taxes on real estate or on economic activities , the delegations of economy and Hacienda must accompany a relationship containing them names of them municipalities affected and the amounts that correspond to each compensation, specifying this and the tax municipal to which is refer. If they have not included compensation cited figures of revenue, taxable or tax fees, you must specify this circumstance.
((b) in the event that, despite the limitation established in the heading c) of the paragraph 3.2 of this resolution, it fundraising of the tax on activities economic exceed to it share tax municipal, it delegation corresponding must accompany a relationship of them municipalities in which is gives this circumstance, specifying the reason of the same.
Paragraph 5. Extension of deadlines.
Them deadlines designated in the present resolution may be carried over of trade in the form planned in the article 49 of the law 30 / 1992, of 26 of November, of regime legal of them administrations public and of the procedure administrative common, in whose case, the Secretariat General of coordination autonomic and Local will adopt the timely agreement that will be communicated to them municipalities through them delegates of economy and Hacienda.
Madrid, 19 February 2015.-the General Secretary of Local, regional and national coordination Rosana Navarro Heras.
Here are several images in the original. See the document PDF official and authentic.
Search Translated Laws of Spain