Utilización de la capacidad normativa foral: características y valoración

Abstract

The Settlement and the Agreement are only a part of the framework of financial relations with the Spanish State and should be analysed from that perspective. Although the Settlement and Agreement recognise a certain normative capacity in taxation matters, this has proved to be constrained by limits derived from Spanish taxation legislation and by the very laws that regulate the Settlement and Agreement. The real capacity of the statutory institutions is much less than that which is usually asserted. With respect to the quota, the State is allowed to decide how much the statutory institutions should contribute, since the quota depends on what the State intends to spend.