Transfer of the tax to the Autonomous Communities under joint system
In accordance with the provisions of section four of the sole article of Organic Law 3/2009, of December 18, which modifies article eleven of Organic Law 8/1980, on Financing of the Autonomous Communities, and with effect from January 1, 2009, 50% of the Value Added Tax yield produced in their territory is transferred to the Autonomous Communities.
It is considered produced in the territory of an Autonomous Community the yield transferred from the Value Added Tax that corresponds to consumption in said Autonomous Community, according to the territorial consumption index certified by the National Institute of Statistical and prepared for the purposes of assigning Value Added Tax by Autonomous Communities.
There is no possibility of assuming regulatory powers by the Autonomous Communities in relation to Value Added Tax.
Finally, in relation to this tax, the management, liquidation, collection and inspection , as well as the review of the acts issued in the process of management It will be carried out by the state bodies that have been assigned the respective functions, without the possibility of the Autonomous Communities taking charge, by delegation of the State, of the aforementioned powers.