Introduction

Regulations: Art. 3 Law Income Tax

Since January 1, 2009, the partial transfer of IRPF 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 eleventh article of Organic Law 8/1980, of September 22, on the Financing of the Autonomous Communities (LOFCA), amended, for the last time, by Organic Law 9/2022, of July 28 ( BOE of July 29).

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 tax regulations ( BOE of December 19).

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