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territorial bodies in Catalonia are transferred to it, by means of the appropriate
instruments.
SEVENTH ADDITIONAL PROVISION. LIST OF CEDED TAXES
For the effects of the provisions of Article 203.2, on the entry into force of this
Estatut, the following shall be deemed to be:
a) Totally ceded State taxes
- Tax on successions and donations.
- Tax on Patrimony.
- Tax on patrimonial transmissions and documented juridical acts.
- Taxes on games of chance.
- Tax on retail sale of certain hydrocarbons.
- Tax on certain means of transport.
- Tax on electricity.
b) Partially ceded State taxes:
- Tax on personal income.
- Value Added Tax.
- Tax on hydrocarbons.
- Tax on tobacco products.
- Tax on alcohol and derived beverages.
- Tax on beer.
- Tax on wine and fermented beverages.
- Tax on intermediate products.
The content of this provision may be modified by means of an agreement between
the Government of the Generalitat and the Government of the State, the latter
presenting it as a Government bill. To this effect, modification of this provision is
not considered to be a modification of the Estatut.
The scope and conditions of cession shall be established by the Joint Commission
referred to in Article 210 which, in all cases, shall link this cession to the income in
Catalonia. The Government shall process the Commission s accord as a Government
bill.
EIGHTH ADDITIONAL PROVISION. CESSION OF THE TAX ON PERSONAL INCOME
The first Government bill on cession of taxes to be passed after the entry into force
of this Estatut shall, in application of the previous provision, provide for cession of
50% of revenues from tax on personal income.
The ceded revenue from personal income tax corresponding to taxable persons
whose normal residence is in Catalonia is considered to be produced in the territory
of the autonomous community of Catalonia.
Similarly, an increase in the legislative powers of the community over the afore-
mentioned tax shall be proposed.
NINTH ADDITIONAL PROVISION. CESSION OF THE TAX ON HYDROCARBONS, THE TAX ON TOBACCO
PRODUCTS, THE TAX ON ALCOHOL AND DERIVED BEVERAGES, THE TAX ON BEER, THE TAX ON WINE
AND FERMENTED BEVERAGES AND THE TAX ON INTERMEDIATE PRODUCTS
The first Government Bill on cession of taxes to be passed after the entry into force
of this Estatut shall, in application of the seventh additional provision, provide for
cession of 58% of the revenue from the following taxes:
Tax on hydrocarbons, Tax on tobacco products, Tax on alcohol and derived
beverages, Tax on beer, Tax on wine and fermented beverages, Tax on
intermediate products. The attribution to the autonomous community of Catalonia
shall be determined by the corresponding indices in each case.
TENTH ADDITIONAL PROVISION. CESSION OF VALUE ADDED TAX
The first Government Bill on cession of taxes to be passed after the entry into force
of this Estatut shall, in application of the seventh additional provision, provide for
cession of 50% of the revenue from Value Added Tax. The attribution to the
autonomous community of Catalonia shall be determined by consumption in its
territory.
ELEVENTH ADDITIONAL PROVISION. REGULATORY POWER
In the framework of the powers and the regulations of the European Union, the
General Administration of the State shall cede regulatory powers over Value Added
Tax in retail transactions the recipients of which are not classified as entrepreneurs
or professionals and in retail taxes on products subject to special manufacturing
taxes.
TWELFTH ADDITIONAL PROVISION. HARMONIC INTERPRETATION
The provisions of the organic law referred to in Article 157.3 of the Constitution and
the provisions of this Estatut shall be interpreted harmonically.
THIRTEENTH ADDITIONAL PROVISION. CATALONIA S OWN COLLECTIONS AND COLLECTIONS SHARED
WITH OTHER TERRITORIES
Catalonia s own collections in the Archives of the Kingdom of Aragon and in the
Royal Archives of Barcelona shall be integrated into the Catalan archive system. For
effective management of the other collections held in common with other territories
of the Kingdom of Aragon, the Generalitat shall collaborate with the Board of
Archives of the Kingdom of Aragon, with the other autonomous communities with
which it shares collections, and with the State, by means of mechanisms to be
established by mutual agreement.
FOURTEENTH ADDITIONAL PROVISION. GAMING AND BETTING
The provisions of Article 141.2 are not applicable to modification of the modalities
of gaming and betting attributed, for social ends, to State-level organisations of a
social and non-profit nature, in accordance with the provisions of the regulations
applicable to said organisations.
FIFTEENTH ADDITIONAL PROVISION. TRANSPARENCY
In compliance with the principle of transparency, the State shall publish the
provincial settlement of the various public expenditure programmes in Catalonia.
FIRST TRANSITORY PROVISION. ADAPTATION OF THE LAWS AND RULES OF LEGAL RANK
1. Acts of Parliament and Government rules of legal rank that are valid when this
Estatut enters into force and which might be incompatible with the rights
recognised by Title I remain in effect for a maximum period of two years, during
which time they shall be adapted to the regulation established by this Estatut.
2. Parliamentary groups, members of Parliament, the Government and the
Ombudsman may, in the period established by Section 1 above, request a ruling
from the Statutory Rights Council, under the terms established by law, in regard to
compatibility with the Estatut of Acts of Parliament or of rules of legal rank made by
the Government before the Estatut entered into force. The ruling is not binding and
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