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Practical Handbook VAT 2022

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 18 December, which amends article eleven of Organic Law 8/1980, on the Financing of the Autonomous Communities, and with effect from 1 January 2009, assigns to the Autonomous Communities 50 percent of the Value Added Tax yield produced in their territory.

It is considered to be produced in the territory of an Autonomous Community the yield assigned from Value Added Tax corresponding to consumption in that Autonomous Community, according to the territorial consumption index certified by the National Statistics Institute and drawn up for the purposes of allocating Value Added Tax by Autonomous Community.

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 dictated in management will be carried out by the state bodies that have been attributed the respective functions, without the possibility of the Autonomous Communities taking over, by delegation from the State, the aforementioned competences.