Transfer of the tax to the Autonomous Communities under joint system

In accordance with the provisions of Article 11 of Organic Law 8/1980, on the Financing of the Autonomous Communities, it is given to the Autonomous Communities the 50 percent of the Value Added Tax revenue generated in its territory.

The yield from the Value Added Tax corresponding to consumption in said Autonomous Community is considered to be produced in the territory of an Autonomous Community , according to the territorial consumption index certified by the National Statistics Institute and prepared for the purposes of allocating the Value Added Tax by Autonomous Communities.

There is no possibility of assuming regulatory powers by the Autonomous Communities in relation to the 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 management process 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.