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Constitució Espanyola
- 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
- 1. It is incumbent upon the Government to draft the State Budget and upon the Cortes Generales to examine, amend and adopt it.
- 2. 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.
- 3. The Government must submit the draft State Budget to the Congress at least three months before the expiration of that of the previous year.
- 4. 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.
- 5. 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.
- 6. Any non governmental bill or amendment which involves an increase in appropriations or a decrease in budget revenue shall require previous approval by the Government before its passage.
- 7. The Budget Act may not establish new taxes. It may modify them, wherever a tax law of a substantive nature so provides.
Section 135
- 1. The Government must be authorized by law in order to issue Public Debt bonds or to contract loans.
- 2. Loans to meet payment on the interest and capital of the State's Public Debt shall always be deemed to be included in budget expenditure and may not be subject to amendment or modification as long as they conform to the terms of issue.
Section 136
- 1. The Auditing Court is the supreme body charged with auditing the State's accounts and financial management, as well as those of the public sector. It shall be directly accountable to the Cortes Generales and shall discharge its duties by delegation of the same when examining and verifying the General State Accounts
- 2. The State Accounts and those of the State's public sector shall be submitted to the Auditing Court and shall be audited by the latter. The Auditing Court, without prejudice to its own jurisdiction, shall send an annual report to the Cortes Generales informing them, where applicable, of any infringements that may, in its opinion, have been committed, or any liabilities that may have been incurred.
- 3. Members of the Auditing Court shall enjoy the same independence and fixity of tenure and shall be subject to the same incompatibilities as judges.
- 4. An organic act shall make provision for membership, organization and duties of the Auditing Court
PART VIII
Territorial Organization of the State
CHAPTER I
General Principles
Section 137
- The State is organized territorially into municipalities, provinces and the Self governing Communities that may be constituted. All these bodies shall enjoy self government for the management of their respective interests.
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