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inspection of totally ceded State taxes and the same functions in the measure
attributed, in accordance with the provisions of Article 204, regarding partially
ceded taxes.
5. The Generalitat has the power to establish, by means of an Act of Parliament, its
own taxes, over which it has regulatory power.
6. The regulatory power of the Generalitat to act in the taxation sphere is based on
the principles of equity and efficiency. In its taxation policies, the Generalitat
promotes social cohesion and welfare, economic progress and environmental
sustainability.
ARTICLE 204. THE TAXATION AGENCY OF CATALONIA
1. The Taxation Agency of Catalonia is responsible for management, collection,
settlement and inspection of all Generalitat of Catalonia taxes and also, when
delegated by the State, of State taxes which are totally ceded to the Generalitat.
2. The Taxation Administration of the State is responsible for management,
collection, settlement and inspection of other State taxes collected in Catalonia,
without prejudice to any delegation to the Generalitat in this respect or to any
collaboration that may be established especially when required by the nature of the
tax.
For implementation of the content of the previous paragraph, a consortium, or an
equivalent entity, shall be constituted, within two years, with parity of participation
by the Taxation Administration Agency of the State and the Taxation Agency of
Catalonia. The Consortium may be transformed into the Taxation Administration in
Catalonia.
3. The two taxation administrations shall establish the necessary mechanisms to
permit presentation and reception in the respective offices of tax forms and other
taxation-related documentation which may have a bearing on the other
administration, with a view to facilitating compliance with tax obligations on the
part of taxpayers.
The Generalitat participates, in the form to be established, in the State taxation
entities or bodies with responsibility for management, collection, settlement and
inspection of partially ceded State taxes.
4. The Taxation Agency of Catalonia shall be created by means of an Act of
Parliament and shall have full power and attributes for organisation and exercise of
the functions referred to in Section 1.
5. Management functions in relation to local taxes may be delegated to the
Taxation Agency of Catalonia by the municipalities.
ARTICLE 205. ECONOMIC-ADMINISTRATIVE BODIES
The Generalitat shall assume, by means of its own economic-administrative bodies,
the administrative review of claims that may be made by taxpayers against the acts
of taxation management of the Taxation Agency of Catalonia.
The above shall be without prejudice to the powers of the General Administration of
the State in relation to unification of criteria.
To this end, the Generalitat and the General Administration of the State may also
agree the necessary cooperation mechanisms as necessary for appropriate exercise
of the functions of economic-administrative revision.
ARTICLE 206. PARTICIPATION IN INCOME FROM STATE TAXES AND LEVELLING AND SOLIDARITY
MECHANISMS
1. The level of financial resources available to the Generalitat for funding of its
services and powers shall be based on criteria of expenditure needs and shall take
its taxation capacity, among other criteria, into account. To this end, the resources
of the Generalitat are, among others, those deriving from its taxation revenues,
increased or reduced in accordance with its participation in the levelling and
solidarity mechanisms.
2. The Generalitat participates in the income deriving from ceded State taxes. The
percentage of participation is established taking its services and powers into
account.
3. The financial resources available to the Generalitat may be adjusted to enable
the State financing system to have sufficient resources to ensure levelling and
solidarity with other autonomous communities, so that the education, health, and
other essential social services of the welfare state provided by the different
autonomous governments can achieve similar levels throughout the State, provided
that they also make a similar fiscal effort. Similarly, where appropriate, the
Generalitat receives resources from the levelling and solidarity mechanisms. The
afore-mentioned levels shall be established by the State.
4. The levelling and solidarity mechanisms shall be determined in accordance with
the principle of transparency, and the results shall be evaluated every five years.
5. The State shall guarantee that application of the levelling mechanisms shall in no
case alter the position of Catalonia in the pre-levelling ranking of per capita
earnings.
6. In determining the expenditure needs referred to in Section 1, the population,
adjusted for differential costs and demographic variables, and in particular by
means of a correction factor based on the percentage of immigrants in the
population, shall be taken into account, as a basic variable. Likewise, population
density, the size of urban nuclei and the socially excluded population shall also be
taken into account.
ARTICLE 207. FISCAL TREATMENT
The Generalitat enjoys the fiscal treatment established by law for the State
regarding State taxes.
ARTICLE 208. UPDATING OF FUNDING
1. The State and the Generalitat shall update the funding system every five years,
taking into account the evolution of the available public resources as a whole and
that of the expenditure needs of the different administration bodies.
This updating shall be carried out without prejudice to monitoring and possible
updating of the basic variables employed for determination of the resources
provided by the funding system.
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