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Section Three: Finance and the Economy (Articles 43-55)

Article 43


  1. The assets of the Government of Catalonia will be made up of:
    1. The assets of the Government of Catalonia at the time the Statute is approved.
    2. The goods involved in services transferred to the Government of Catalonia.
    3. The goods acquired by the Government of Catalonia under any valid legal title.
  2. The assets of the Government of Catalonia, its administration, defence and preservation will be regulated by Catalan law.


Article 44


The public finance of the Government of Catalonia consists of:

  1. The revenue from taxation established by the Government of Catalonia.
  2. The revenue from taxes transferred by the Spanish government referred to in Additional Provision Six and all those whose transfer is approved by the Spanish Parliament.
  3. A percentage share of the total State revenue from direct and indirect taxation, including fiscal monopolies.
  4. The revenue from its own charges for special use and for providing direct Government of Catalonia services, whether of its own creation or as a consequence of the transfer of State services.
  5. Special contributions established by the Government of Catalonia in exercising its powers.
  6. Surcharges on State taxes.
  7. If appropriate, income from the Inter-territorial Compensation Fund.
  8. Other allocations via the General Spanish State Budget.
  9. Debt issues and credit resources.
  10. Revenue from the assets of the Government of Catalonia.
  11. Income under private law; legacies and donations, subsidies.
  12. Fines and penalties in areas coming under its powers.


Article 45


    1. When the transfer of services is completed, or at the end of the sixth year that this Statute is in force, if the Government of Catalonia so requests, the annual share of State revenue mentioned in point 3 of the above article and defined in transitory provision 3 will be negotiated, based on the following rules:
      1. The average population and financial effort coefficients for Catalonia, the latter measured by the revenue from its territory from income tax on individuals.
      2. The quantity equivalent to the provisional contribution corresponding to Catalonia for the services and general responsibilities that the Spanish government continues to assume as its own.
      3. The principle of inter-territorial solidarity referred to in the Constitution, which will be applied in inverse proportion to the real income per inhabitant of Catalonia compared to that for the rest of Spain.
      4. Other criteria considered appropriate.
    2. The establishment of the new percentage share will be the subject of initial negotiation and may be reviewed at the request of the Spanish or Catalan governments every five years.

 

Article 46


  1. The management, collection, settlement and inspection of its own taxes is the task of the Government of Catalonia, which will have full powers to carry out and organise this work, without prejudice to co-operation that may be established with the Spanish Taxation Administration, especially when the nature of the tax so requires.
  2. In the case of taxes whose proceeds have been transferred, the Government of Catalonia will assume, by delegation from the Spanish Government, their management, collection and inspection, without prejudice to the co-operation that may be established between both administrations, all in accordance with the specifications of the law that fixes the scope and conditions of the transfer.
  3. The management, collection and inspection of other Spanish taxes collected in Catalonia will correspond to the Spanish Taxation Administration, without prejudice to its ability to delegate to the Government of Catalonia and to the co-operation that may be established, especially when this is required because of the nature of the tax.


Article 47


The Government of Catalonia will enjoy the fiscal treatment established by law for the Spanish government.

 

Article 48


  1. Financial supervision of local bodies, concerning the autonomy recognised for them in articles 140 and 142 of the Constitution and in accordance with article 9.8 of this Statute, will be the task of the Government of Catalonia.
  2. Catalan local government bodies are responsible for the management, collection, settlement and inspection of their own taxes, attributed to them by law, without prejudice to their ability to delegate these powers to the Government of Catalonia. A system of co-operation between local government bodies, the Government of Catalonia and the Spanish government will be established by Spanish law for the management, settlement, collection and inspection of the taxes to be determined. The income of Catalan local government bodies from shares in State income and unconditional subsidies will be received via the Government of Catalonia, which will distribute it in accordance with the legal criteria established for these shares.


Article 49

 

It is the task of the Executive council or Government to draw up and apply the budget of the Government of Catalonia and of the Parliament to examine, amend, approve and monitor it. There will be a single budget including all expenses and income of the Government of Catalonia and the bodies, institutions and companies depending on it.


Article 50

 

The power of the Government of Catalonia to establish and demand taxation, charges and special contributions, and the fixing of surcharges, corresponds exclusively to the Parliament.

 

Article 51


  1. The Government of Catalonia, by agreement of the Parliament, may issue public debt to finance investment costs.
  2. The size and nature of the issues will be established in accordance with the general organisation of credit policy and in co-operation with the Spanish government.
  3. The bonds issued will be considered, for all purposes, as public debt.


Article 52


The Government of Catalonia has the powers to establish institutions to foster full employment and economic and social development within the framework of its competences.


Article 53

 

The Government of Catalonia, in accordance with the provisions of Spanish law, will appoint its own representatives to the economic bodies, financial institutions and public companies of the State whose powers extend into Catalan territory and, because of their nature, are not subject to transfer.


Article 54


The Catalan government may establish public companies as a means to carry out functions that fall within its competences, according to the provisions of this Statute.


Article 55

 

  1. The Government of Catalonia, as a public authority, may make use of the powers established in part 1) of article 130 of the Constitution and may, through appropriate legislation, foster co-operative societies under the terms resulting from point 24 of article 9 of this Statute.
  2. In addition, in accordance with Spanish legislation on the matter, it may make use of the other powers established in part 2 of article 129 of the Constitution.
Update:  23.06.2014