On July 29, Organic Law 9/2022, of July 28, which establishes rules to facilitate the use of financial and other information for the prevention, detection, investigation or prosecution of criminal offenses, amending Organic Law 8/1980, of September 22, on the Financing of the Autonomous Communities and other related provisions, and amending Organic Law 10/1995, of November 23, of the Criminal Code, was published in the Official Newsletter of the State (BOE). The fourth and fifth final provisions of this law contain measures affecting the tax area.
This Law provides for the transfer to the Autonomous Communities of the new tax on the deposit of waste in landfills, incineration and co-incineration of waste, recently created by Law 7/2022, of April 8, on waste and contaminated soils for a circular economy.
Specifically, the fourth final provision amends the Law on Financing of the Autonomous Communities to include the tax on the deposit of waste in landfills, the incineration and co-incineration of waste in the list of taxes that may be transferred to the Autonomous Communities, as well as to enable the attribution to the latter of regulatory powers over the tax rates and management of this tax.
The fifth final provision amends Law 22/2009 to specify the conditions of the assignment and the point of connection, as well as the scope of the regulatory and tax application powers attributed to the Autonomous Communities.
Notwithstanding the foregoing, the effectiveness of the amendments introduced is conditioned to the adoption of the necessary agreements in the institutional frameworks of cooperation in matters of autonomous financing established in our legal system.
These modifications will come into effect on 29 of August.
