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Practical Income Manual 2021.


Regulations: Art. 3 Law Personal Income Tax

Since January 1, 2009, the partial transfer of personal income tax has a maximum limit of 50 percent of the income produced in the territory of each Autonomous Community , in accordance with the provisions of the article eleventh of Organic Law 8/1980, of September 22, on Financing of the Autonomous Communities (LOFCA), modified, for the last time, by Organic Law 3/2009, of December 18 ( BOE of 19).

The current financing system of the Autonomous Communities is articulated in Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain regulations. tax (BOE of 19).

The aforementioned law establishes, with effect from January 1, 2010, the regulatory powers assumed by the Autonomous Communities in the Personal Income Tax and introduces, with the same temporal validity, the corresponding modifications in the regulations of this tax to adapt its structure to the new financing system.