Approved in Andalusia the Consolidated Text in the Matter of Ceded Taxes

On June 19, Legislative Decree 1/2018 was approved and subsequently published in issue 123 of the Official Gazette of the Government of Andalusia (BOJA) on June 27. The decree approves the consolidated text of the provisions adopted by the Autonomous Community of Andalusia concerning ceded taxes.

The legislation establishes rules for ceded taxes under the regulatory powers granted to Andalusia by Law 18/2010 of July 16, which governs the transfer of state taxes to the autonomous community and defines its scope and conditions. It also operates within the framework of Law 22/2009 of December 18 on the financing system for Spain’s autonomous communities under the common regime and cities with statutes of autonomy.

The consolidated text is relevant to real estate professionals advising clients because it brings together updated provisions covering several areas of taxation.