Page:Spanish Constitution of 1978 English translation.pdf/72

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verning Community and failed to receive satisfaction therefore, may, following approval granted by the overall majority of the Senate, take all measures necessary to compel the Community to meet said obligations, or to protect the abovementioned general interest.

2. With a view to implementing the measures provided for in the foregoing paragraph, the Government may issue instructions to all the authorities of the Self-governing Communities.


Section 156

Financial devolution of Communities2, 31, 128, 133, 138, 143.1.13 14, 157, 158 C1. The Self-governing Communities shall enjoy financial autonomy for the development and exercise of their powers, in conformity with the principles of coordination with the State Treasury and solidarity among all Spaniards.

Cooperation with the State in tax matters2. The Self-governing Communities may act as delegates or agents of the State for the collection, management and assessment of the latter's tax resources, in conformity with the law and their Statutes.


Section 157

Resources of Self-governing Communities31, 133.2, 156, 158 C1. The resources of the Self-governing Communities shall consist of:

a) Taxes wholly or partially made over to them by the State; surcharges on State taxes and other shares in State revenue.

b) Their own taxes, rates and special levies.

c) Transfers from an inter-territorial compensation fund and other allocations to be charged to the State Budget.

d) Revenues accruing from their property and private law income.

e) Interest from loan operations.

Limitations139.2 C2. The Self-governing Communities may under no circumstances introduce measures