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The doctrine of the High Court of Justice of the Basque Country on the point of connection of the Tax on the Increase in Value of Urban Land
Monday, 30 de May de 2022

In its recent judgement of 14 February 2022, for which the judge Luis Javier Murgoitio Estefanía has been the rapporteur, the High Court of Justice of the Basque Country confirms the capacity of the General Assemblies of the Historical Territories to regulate the so-called Capital Gains Tax, appealing to art. 42 of the Economic Agreement, which recognises the power to regulate, within their territory, The tax system of other taxes of the local bodies, different from the compulsory taxes agreed in the previous precepts of the Economic Agreement, in accordance with the general tax structure of the common system tax system, without establishing any other taxes different from those in force in the latter, the yield of which may be subject to transfer or repercussion outside the Basque Country.

The point of connection, given the real nature of the tax, cannot be other than that of the location in space of the land on which the tax is levied.

Access to the judgment

MODIFICATION OF THE REGULATIONS OF THE ECONOMIC AGREEMENT ARBITRATION BOARD
Wednesday, 25 de May de 2022

Royal Decree 392/2022, dated 24 May, amending the Regulations of the Arbitration Board foreseen in the Economic Agreement with the Autonomous Community of the Basque Country, approved by Royal Decree 1760/2007, dated 28 December, which was also amended by Royal Decree 335/2014, dated 9 May, has been published in the Official State Gazette of 25 May 2022.

The current amendment is mainly of a technical and procedural nature and, for the most part, derives from the need to adapt some of its provisions to the new wording of Articles 47 ter, 64 and 68 of the Economic Agreement, approved by Law 1/2022, of 8 February. Likewise, some amendments of merely formal scope have been incorporated, such as those aimed at updating the references contained in the Regulations to other recently amended laws or the references to bodies or organisational structures whose name has changed.

Text of the Royal Decree

10th Ituna Conference on the Quota
Sunday, 13 de March de 2022

On 28 March, the “10th Ituna Conference – The Quota in the light of its negotiators and protagonists (1841-2022)“, organised by the Ituna Centre and Ad Concordiam, will be held. The event will take place at 8:30 a.m. in the Baroja Hall of the Bizkaia Aretoa (UPV/EHU) in Bilbao, with the aim of analysing and reflecting on the evolution of the quota from its origins to the present day, paying special attention to the current quota system, developed since 1981.

In addition to the historical perspective, the conference will feature prominent figures involved in the negotiations between the central administration and the Basque administrations that have determined, since 1981, the methodology of the Basque Country’s contribution to the financing of non-assumed burdens.

Registration for attendance in person is free and can also be followed via streaming.

Registration at the web site of the Documentation Centre of the Economic Agreement and Foral Treasuries.

Programme

The Ituna Center for Basque Economic Agreement and Fiscal Federalism Studies announces a prize for the best Master´s Thesis and Bachelor´s Thesis in 2021
Wednesday, 2 de March de 2022

The Centre for Documentation and Research on the Economic Agreement and the Local Treasuries, together with the Faculty of Economics and Business (UPV/EHU) and the Department of Treasury and Finance of the Provincial Council of Bizkaia have announced the 1st Ituna Prize to award the best Master’s Thesis (TFM) and Bachelor’s Thesis (TFG) defended in 2021 that are related to the subjects of the Economic Agreement and the Local Treasuries, from any perspective, such as taxation, history, sociology, law, economics, etc.

The works competing for the prize may be presented in Spanish, Basque, English or French, and must have obtained a minimum mark of 8.

The winning works will be eligible for publication in the “Research Collection” of the Association for the Promotion and Dissemination of the Economic Agreement Ad Concordiam.

Announcement of the 1st Ituna Prize

Conference on the Economic Agreement the University Of Deusto
Saturday, 26 de February de 2022

On 3 March, the University Master’s in Tax Consultancy is organising the 1st Deusto Conference on the Economic Agreement in which Gemma Martínez Barbara, Deputy Director of Tax Consultancy and Policy of the Regional Treasury of Bizkaia, will participate as keynote speaker with the lecture “Challenges of the Economic Agreement in the era of global taxation”.

Afterwards, the Round Table “Past, present, and future of the Economic Agreement” will be held.

Link to the Conference