Personal Income Tax (IRPF) as a tax whose revenue is partially transferred to the Autonomous Communities. COLLABORATION OF THE AUTONOMOUS COMMUNITIES IN THE INCOME TAX CAMPAIGN.

The Organic Law 8/1980, of September 22, on the Financing of the Autonomous Communities and Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of common regime and Cities with Statute of Autonomy and modifies certain tax regulations govern the transfer of taxes to the Autonomous Communities of common regime.

Personal Income Tax is a state tax that is considered a partially ceded tax, because part of its revenue (currently 50%) is ceded to the Autonomous Communities, depending on the habitual residence of the taxpayers in their respective territory.

In turn, the Autonomous Communities may exercise certain regulatory powers attributed to them by the aforementioned Law 22/2009 in relation to this tax. Thus, the Autonomous Communities will be able to regulate:

1. The amount of the personal and family allowance applicable for the calculation of the regional tax, being able to establish increases or decreases in the amounts corresponding to the taxpayer's allowance and the allowances for descendants, ascendants and disability, with the limit of 10 percent for each of the amounts.
   
   
2. The regional scale applicable to the general taxable base, which must be progressive.
   
   
3. Deductions from the regional tax liability for:

   Personal and family circumstances, non-business investments and income application, provided that they do not directly or indirectly imply a reduction of the effective tax on one or more categories of income.

   Non-exempt public subsidies and aid received from the Autonomous Community, with the exception of those that affect the development of economic activities or income that is integrated into the savings base.

4. Increases or decreases in the percentages of deduction for investment in main residence.

The application of Personal Income Tax is carried out by the State Tax Administration, and in particular by the State Tax Administration Agency.

However, the Autonomous Communities collaborate with the Tax Agency by providing the necessary information for certain regional and state deductions.

Likewise, the Autonomous Communities provide material and human resources during the Income Tax campaign, collaborating with the State Tax Administration Agency for its proper development.

To this end, the Autonomous Communities provide staff and set up offices where citizens are provided with tax information services and assistance for preparing and submitting tax returns during the campaign, thus complementing those provided by the State Tax Administration Agency. In addition, staff from the Autonomous Communities provide telephone assistance through the "We Call You Plan".