Introduction

Regulations: Art. 3 Law PIT

Since January 1, 2009, the partial transfer of the PIT has as a maximum limit the 50% of the yield 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), last amended 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, effective from 1 January 2010, the regulatory powers assumed by the Autonomous Communities in the PITand, with the same validity period, the corresponding modifications are introduced in the regulations of this tax to adapt its structure to the new financing system.