State's Heritage and National Heritge3. The State's Domain and the National Heritage, as well as their administration, protection and preservation, shall be regulated by law.
Section 133
Fiscal power9.1, 31, 142, 149.1.14, 153 d), 156, 157 C1. The primary power to raise taxes is vested exclusively in the State by means of law.
Fiscal power of Self-governing Communities and local authorities2. Self-governing Communities and local Corporations may impose and levy taxes, in accordance with the Constitution and the laws.
3. Any fiscal benefit affecting State taxes must be established by virtue of law.
4. Public Administrations may only contract financial liabilities and incur expenditures in accordance with the law.
Section 134
State Budget65.1, 66.2, 72.1, 75.3, 88, 133 C1. It is incumbent upon the Government to draft the State Budget and upon the Cortes Generales to examine, amend and adopt it.
Budget to be annual and comprehensive2. The State Budget shall be drafted annually and shall include the entire expenditure and income of the State public sector and a specific mention shall be made of the amount of the fiscal benefits affecting State taxes.
Time-limit for submitting draft Budget for Parliament133-135 SO3. The Government must submit the draft State Budget to the Congress at least three months before the expiration of that of the previous year.
Extension of time-limit4. If the Budget Bill is not passed before the first day of the corresponding financial year, the Budget of the previous financial year shall be automatically extended until the new one is approved.
Increase of expenditure or cutting of revenue5. Once the Budget Bill has been adopted, the Government may submit bills involving increases in public expenditure or decreases in the revenue corresponding to the same financial year.
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