Disability Action Plan & Local Administration Funding
Action Plan for Persons with Disabilities
Its purpose is to promote the socio-rehabilitation of children, youth, and women with disabilities and comprehensive care of adults with severe disabilities or chronic disabling diseases, supporting family carers with disabled dependents.
The projects will be selected jointly by the Ministry of Labor and Social Affairs and the Autonomous Community and shall comply with these priorities:
- Developing innovative social health projects in the field of home care, day care, and residential care for women with disabilities, people with severe brain damage, and other groups with severe disabilities.
- Support for family carers of people severely affected for the incorporation of technical services and technology support at home and development of information services, counseling and mediation, care training, mutual aid activities, or support to parent groups.
- Joint development of projects and activities aimed at promoting competition and autonomy of people with severe disabilities.
Financing of Local Administration
General Financial Management of Local Administrations
The Act Bases of Local Government (LBRL) lists the following basic principles of financing of local entities:
- Principle of sufficiency: It will provide public finance with sufficient resources to carry out the purposes of local entities.
- Tax autonomy principle: To set and levy taxes, in accordance with the laws of the State and its Regions.
The resources of local entities listed in the EC are:
- Own taxes.
- Participation in State taxes.
- Participation in the tribute of the CCAA.
The LBRL adds other resources that the Act provides, which cites these:
- The proceeds of your estate and other private law.
- Their own taxes, fees, and special contributions.
- Surcharges taxes payable on the CCAA or other local entities.
- Shares in State taxes.
- Participating in the tribute of the CCAA.
- Grants.
- Perceived in the concept of public rates.
- Proceeds of fines and penalties within its competence.
- Other benefits of Public Law.
Income from Private Law
They are from the assets of local entities and the acquisition by inheritance, bequest, or donation.
Own Taxes
The regulatory power is exercised through regulatory tax ordinances and general management, collection, and inspection. The Councils require:
Mandatory Taxes
- Real Estate Tax: A direct tax consists of the ownership or usufruct of immovable rural and urban nature. The taxable amount is determined by the rateable value, and the tax period coincides with the calendar year.
- Tax on Economic Activities: A direct tax consists of the course of business, professional or artistic, such as ranching, mining, industrial, commercial, and service sectors. The tax is set by the Royal Decree-Law, and the tax period is one calendar year.
- Tax on Motor Vehicles: A direct tax levied on motor vehicles is taxable, and the natural or legal person in whose name the vehicle is registered. The share is fixed in the Law on Local Revenue and may be increased by Councils in a ratio not exceeding 2, and is annual.
Voluntary Taxes
(No information provided in the original text)