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Law 39/2010, of 22 December, of the General Budget of the State for the year 2011, establishes, in its article 106, the formula for the calculation of the fiscal effort of the municipalities, necessary to proceed to the liquidation final of their participation in the taxes of the State corresponding to 2011. This formula is developed in similar terms to previous exercises.
Article 10.2 of Royal Decree-Law 20/2011 of 30 December 2011 of urgent measures in the budgetary, tax and financial matters for the correction of the public deficit states that, ' For the purposes of the information to be supplied for the local Corporations regarding the fiscal effort established in article 124 of Law 39/2010, of 22 December, of the General Budget of the State for the year 2011, the corresponding certifications will have to refer to the year 2010 and they must supply the competent bodies before 30 June 2012 in the form of in which they determine ".
This presentation, in accordance with the provisions of article 124.2 of Law 39/2010, of 22 December, of the General Budget of the State for the year 2011, may be carried out on paper or through its telematic transmission with the electronic signature of the Financial Controller or, where applicable, the holder of the local Corporation's body which has the accounting function assigned to it. For the case of telematic transmission with electronic signatures, this General Secretariat has made available to the local authorities an application accessible from the Virtual Office of Local Entities of the Ministry of Finance and Public Administrations.
In order to make it easier for local councils to comply with this obligation, this General Secretariat dictates this Resolution, in accordance with the enablement provided for in Article 124.3 of Law 39/2010, with effect extended in accordance with Articles 134.4 of the Constitution and 38 of Law 47/2003 of 26 November, General Budget.
Paragraph 1. Information to be supplied by Local Corporations.
To calculate the municipal tax effort with the highest accuracy, information is required that, with a basic and complementary character, is cited in the following sections.
1.1 Basic information.-The Councils must provide certification of the following data for the financial year 2010:
a) Liquid recaudations of the following tributes:
Tax on Real Estate, both in urban nature, specifying, where appropriate, and separately, the collection of properties of special characteristics, as of a rustic nature.
Tax on Economic Activities.
Mechanical Traction Vehicle Tax.
b) Tax base of the Urban Property Tax. Provided that the tax base of the Property Tax is cited, the terms of the additional provision of the Recast Text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree, will be understood. In the case of the State in which the tax is to be calculated, the tax base of 5 March states that the taxable bases of the tax to be considered in the calculation of the tax effort, for the purposes of the distribution of the participation in State taxes in favour of the municipalities, ' ... shall correspond to the amount of the cadastral values in the amount of the reduction established in the this Law, which, if applicable, corresponds to the buildings of the municipality in each financial year " (Articles 65 to 70 of the said recast). In addition, the taxable base of the real estate of special characteristics shall be specified.
(c) Tax rates applied to the Real Estate Tax, both in urban and rustic nature and, where appropriate, in the case of immovable property with special characteristics.
d) Total tax quota payable in the municipality for the Economic Activities Tax.
In the event that the transmission of the information in paper format is chosen, this data shall be provided by the municipalities using the model certificate set out in the Annex to this Resolution. Such a model may be downloaded through the application mentioned in the preamble of this Resolution or requested from the Special or Provincial Delegations of Economy and Finance of the General Administration of the State.
Those local corporations that opt for the telematic transmission of the data with electronic signature, will complete the certificate directly through the application offered in the Virtual Office of Financial Coordination with the Local Entities, accessible on the portal of the Ministry of Finance and Public Administrations.
1.2 Additional information.-In the event that the revenue management is entrusted to another territorial entity to whose demarcation the municipalities belong, with which the corresponding convention or in the that this power has been delegated, shall also be sent a certificate of the collection obtained by that entity, which must be issued in compliance with the obligation to the inter-administrative relations referred to in the Article 55 of Law 7/1985, of 2 April, Regulatory of Local Regime Bases.
In the document issued by the competent body, it must be recorded that the revenue corresponds to the financial year 2010 and that it has been collected within the voluntary period. Likewise, it is necessary to specify that the collection of the tax on the Economic Activities contained in the certificates issued, corresponds exclusively to municipal revenues, excluding in their case the surcharges in favor of provincial and national and provincial quotas.
Paragraph 2. Issuance of information to the Economy and Finance Delegations.
Councils which choose to process the paper certificate, together with the information referred to in paragraph 1, shall forward it to the Special or Provincial Delegation for Economic and Financial Affairs of their province before the thirtieth day. June 2012, as provided for in Article 124 of Law 39/2010 of 22 December 2011, of General State Budgets for the year 2011, in the terms of Article 10.2 of Royal Decree-Law 20/2011 of 30 December 2011, of urgent measures in budgetary, tax and financial matters for the correction of the public deficit.
Local councils that opt for telematic processing, must record and transmit with the electronic signature, the information requested before the same date. Where appropriate, the supporting documentation shall be provided in the manner in which the telematic processing is carried out.
To those municipalities that do not provide the above documentation, either through paper support or through the electronic signature transmission, under the above mentioned conditions, it will apply to them for the purposes of practice the final settlement of their participation in State taxes for 2012, the minimum coefficient of the average tax effort calculated in accordance with Article 124 (4).
Paragraph 3. Checking the information provided by the Local Corporations.
3.1 The Special and Provincial Delegations of Economy and Finance will provide the local councils with the model certificate included in the Annex to this Resolution and, in the case where the information is provided by local councils in paper format, they shall record the relevant data as they appear on the certificates provided by those authorities.
Alternatively, local councils will be able to directly access the certificate through the application offered in the Virtual Office of Financial Coordination with Local Entities, accessible on the website of the Ministry of Finance and Public Administrations and to proceed to its electronic processing with electronic signature.
In any case, the Special or Provincial Delegations of Economy and Finance, received the certificate through one or the other way, duly completed and documented, will verify their content according to the next.
3.2 Check of the collections. -For the verification of the collections obtained by the different taxes, the following ends must be taken into account:
(a) Local councils shall provide data on the collection of liquid collected in a voluntary period for the financial year 2010.
(b) Where there are discrepancies with respect to the same taxes between the data in the certificate issued by the provincial or supramunicipal organ and the figures provided by the city council, the collected at the time, except where there have been performances of municipal recovery (e.g. high in tax rolls), in which case they will be collected separately and both amounts will be added.
(c) The collection of the Economic Activities Tax may not exceed the total tax rate, deducted from the Tariff (quota as amended by the application of the weighting coefficient, plus, if applicable, by the Situation coefficients, excluding provincial surcharges and provincial and national quotas). This collection shall be increased by the amount of the compensation which, in respect of 2010, has been recognised by the municipalities for the allowance in the share of this tax granted to fiscally protected cooperatives.
(d) The collection of the tax on immovable property of an urban nature may not exceed in any case the application of the tax rate agreed by the city council on the taxable amount subject to taxation, included in the tax effort data collection form model. This collection shall be increased by the amount of the compensation which, in respect of 2010, has been recognised by the local councils for bonuses in the share of this tax granted to concerted educational establishments.
3.3 Verification of basic tax elements.-The verification of the basic tax elements must have an impact on the following aspects:
(a) The tax base of the Inmovable Property Tax of an urban nature in the terms of the additional provision novena and in Articles 65 to 70 of the recast of the Law of the Regulatory Law of the approved Local Government by the Royal Legislative Decree of 5 March. This shall not include the taxable amount of the real estate of special characteristics, which shall be collected on the certificate separately. In any event, the taxable amount corresponding to goods exempt from taxation in this tax shall be excluded.
(b) The rates of tax on immovable property, both urban and rustic, as well as those relating to the real estate of special characteristics, where appropriate, must be included within the limits which are set out in Article 72 of the said recast text of the Local Government Regulatory Law.
(c) The total tax rate of the Economic Activities Tax shall not include provincial or national quotas or provincial surcharges.
3.4 Results of the verification. -Realized the verification according to the above criteria, the Special and Provincial Delegations of Economy and Finance will adjust to the same the corresponding certifications, by accessing the application for these purposes by the General Secretariat for Autonomous and Local Coordination.
In the event that it has been necessary to adjust the certifications to the above criteria, this circumstance must be communicated to the relevant local councils so that, within 15 days of their (a) receipt of the arguments which they consider appropriate on the differences observed by the Provincial or Special Economic and Finance Delegations, which, after the expiry of that period, shall consolidate the data in the application and shall send to the General Secretariat for Autonomic and Local Coordination the documentation provided by the local authorities, in accordance with the provisions of paragraph 4 below.
Paragraph 4. Referral to the General Secretariat for the Autonomous and Local Coordination of Information on Fiscal Effort.
Before 30 October 2012, the Provincial or Special Delegations of Economy and Finance will send, in a single shipment, to the General Secretariat of Autonomous and Local Coordination the documentation provided by the Local on paper support. This shall be transmitted in accordance with the codes assigned to each municipality by the National Statistics Institute, after the data included in the corresponding certifications have been recorded.
Before that same date and after verification of the information received, in accordance with the content of this Resolution, regardless of the transmission procedure for which the information was obtained, the Provincial or Special Delegation of Economy and Finance will proceed to terminate the process by blocking the information corresponding to the municipalities of its province according to the instructions of the application enabled to the effect.
For all municipalities in the province, and as supplemental documentation to the first paragraph of this section, the following documentation shall be accompanied:
(a) In the event that they have been included in the collection amounts, tax bases or tax quotas, the compensation for tax benefits in the Tax on Real Estate or on Activities Economic and financial institutions have been recognized, the Provincial or Special Economic and Finance Delegations must accompany a relationship containing the names of the municipalities concerned and the amounts corresponding to each compensation, specifying this and the municipal tax to which it relates. If they have not included the compensation referred to in the collection, tax base or tax quota figures, this should be specified.
b) In the event that, despite the limitation set out in section 3.2 (c) of this Resolution, the collection of the Tax on Economic Activities exceeds the municipal tax quota, the Provincial Delegation A list of the municipalities in which this circumstance is given shall be accompanied by a statement of the reasons for the case.
Paragraph 5. Extension of time limits.
The time limits set out in this Resolution may be extended ex officio in the manner provided for in Article 49 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Procedure Common Administrative, in which case, the General Secretariat of Autonomous and Local Coordination will adopt the appropriate agreement that will be communicated to the municipalities through the Provincial or Special Delegates of Economy and Finance.
Madrid, March 27, 2012. -Secretary General of the Autonomous and Local Coordination, Enrique Ossorio Crespo.
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