LAW 24/1992, OF 10 NOVEMBER, APPROVING THE AGREEMENT OF COOPERATION BETWEEN THE STATE AND THE FEDERATION OF EVANGELICAL RELIGIOUS ENTITIES OF SPAIN (BOE N1 272, 12 November) |
 |
PREAMBLE
On 28 April 1992, the Minister of Justice, authorized for this purpose by the Cabinet of Ministers, signed the Agreement of Cooperation between the State and the Federation of Evangelical Religious Entities of Spain, which shall govern the relations of cooperation between the State and the evangelical Churches established in Spain included in said Federation and registered at the Registry of Religious Entities.
The relations expressed shall be regulated by Law passed by the Cortes Generales, under the provisions of Article 7.1 of Organic Law 7/1980 of 5 June, concerning Religious Freedom.
Article. The relations of cooperation between the State and the Federation of Evangelical Religious Organizations of Spain shall be governed under the provisions of the Agreement of Cooperation incorporated into this Law as an annex.
First Final Provision. The Government shall be authorized, at the proposal of the Minister of Justice and, where appropriate, in conjunction with those Ministers qualified on this subject, to dictate the necessary provisions for the development and implementation of this Law.
Second Final Provision. This Law shall enter into effect the day after its publication in the "Boletín Oficial del Estado".
ANNEX
Agreement of Cooperation Between the Spanish State and the Federation of Evangelical Religious Entities of Spain
PREAMBLE
The Spanish Constitution of 1978, in shaping a democratic and pluralistic State, has brought about a profound change in the State's traditional attitude towards religion, consecrating as fundamental the right to equality and religious freedom, the exercise of which guarantees the widest scope permitted under the requirements derived from the maintenance of public order protected by Law and out of due respect to the fundamental rights of others.
These rights, originally conceived as individual rights of the people, also include, by inference, those Religions or Communities to which those citizens belong for the satisfaction of their religious needs, requiring no previous authorization or registration in any public registry.
Out of the deepest respect for these principles, and because of constitutional imperative, the State is obliged, in the measure required by the religious beliefs of Spanish society, to maintain relations of cooperation with the different religions. This shall be done differently with each of the Religions inscribes in the Registry of Religious Entities.
The Organic Act of Religious Freedom establishes the possibility that the State specify its cooperation with these Religions, through the adoption of Agreements or Pacts of Cooperation once these religions, duly inscribed in the Registry of Religious Entities, have obtained an evident and manifest position in Spanish society due to the number of faithful and the extent of their creeds. This is the case of Spanish Protestantism as a whole, made up of different evangelical religions, almost all of which, inscribed in the Registry of Religious Entities, have constituted the Federation of Evangelical Religious Organizations of Spain (FEREDE), as a representative organism of these religious entities before the State, for the negotiation, adoption and subsequent monitoring of the Agreements reached.
In answer to the wishes expressed by the Federation of Evangelical Religious Organizations of Spain and after the opportune negotiations, this Agreement of Cooperation was concluded, concerning matters of great importance for the citizens of evangelical religion. Statutes concerning the ministers of evangelical religion, defining the specific rights derived from the exercise of their ministry, their personal situation in such important areas as Social Security and fulfilment of their military duties; legal protection of places of worship; attribution for civil purposes of marriage ceremonies celebrated according to evangelical rites, religious attendance in public centres or establishments; evangelical religious teaching in schools and, finally, tax benefits applicable to certain goods and activities of the Churches belonging to the Federation of Evangelical Religious Entities of Spain.
An attempt has been made to always maintain the most scrupulous respect towards the religious interlocutors' willingness to negotiate, as the best expression of the specific evangelical doctrines and the particular requirements of conscience derived from these doctrines, in order to make real and effective exercise of the right to religious freedom of the members of the Evangelical Communities belonging to the FEREDE.
1. 1. The rights and obligations derived from the Act by which this present Agreement is approved shall apply to the Churches that, being inscribed in the Registry of Religious Entities, are part of or later join the Federation of Evangelical Religious Entities of Spain, as long as their membership is recorded in the afore mentioned Registry.
2. The incorporation of the Churches to the Federation, for the purpose of their proof in the said Registry, shall be accredited by means of a certificate issued by the Permanent Commission of the FEREDE, signed by the Executive Secretary with the approval of the President. The annotation of their withdrawal or exclusion shall be made at the request of the Church concerned or the Permanent Commission of the FEREDE.
3. The certification of religious purposes, required by Royal Decree 142/1981 of 9 January, for the registration of religious associative entities constituted as such in accordance with the regulations governing evangelical Churches, may be issued by the Permanent Commission of the FEREDE.
2. 1. For all effects, the buildings or premises designated permanently and exclusively to worship or religious assistance shall be considered places of worship of the churches belonging to the FEREDE, when this has been certified by the respective Church and endorsed by the Permanent Commission of the FEREDE.
2. The places of worship of the Churches belonging to the FEREDE enjoy immunity under the terms established by law.
3. In the event of obligatory expropriation, the Permanent Commission of the FEREDE shall be first heard, except in cases of emergency, security and national defence or for serious reasons of public order or security.
4. The places of worship of the Churches belonging to the FEREDE shall not be demolished unless they are first divested of their religious nature, except in those cases foreseen by the law, in cases of emergency or danger.
3. 1. For all legal purposes, ministers of the Churches belonging to the FEREDE shall be those persons dedicated, on permanent basis, to the duties of worship or religious assistance and who can vouch for the fulfilment of these requirements with a certificate issued by their respective Church, with the conformity of the Permanent Commission of the FEREDE.
2. Those ministers of Churches belonging to the FEREDE are not obliged to divulge information revealed to them in the exercise of their duties of worship or religious assistance.
4. 1. Ministers of the Churches belonging to the FEREDE are subject to the general resolutions concerning Military Service. If requested, they shall be assigned to missions compatible with their ministries.
2. The courses studied in the seminaries of FEREDE members Churches shall entitle students to an extension of the period before which they must join the military in fulfilment of their military service, under the terms established in the legislation in force on Military Service.
To request this extension, the above-mentioned courses must be vouched for with a certificate issued by the corresponding teaching centre.
5. Under the provisions of Article 1 of Royal Decree 2398/1977 of 27 August, the ministers of worship of the Churches belonging to the FEREDE who fulfill the requirements expressed in Article 3 of this Agreement, shall be included in the General Social Security system, under employee status. The respective Churches shall assume the rights and obligations established for employers under the General Social Security system.
6. For all legal purposes, duties of worship or religious assistance shall be those directed expressly to worship, the administration of the Sacraments, attending the faithful, preaching the Gospel and religious teaching.
7. 1. The civil effects of marriages celebrated before the ministers of Churches belonging to the Federation of Evangelical Religious Entities of Spain are recognized. For full recognition of these effects, the marriage must be registered in the Civil Registry Office.
2. Those who wish to be married according to the rite contemplated in the preceding paragraph shall be responsible for requesting their records before the marriage is to take place, from the person in charge of the corresponding Civil Registry Office.
3. Once this step has been carried out, the person in charge of the Civil Registry Office shall issue, in duplicate, a certificate establishing that the marriage partners have legal capacity to marry. This certificate should be delivered by them to the minister who will celebrate the marriage.
4. In order for the marriage to be valid under civil law, consent must be given in the presence of the minister officiating the ceremony and at least two adult witnesses, within six months of the issue of the certificate of matrimonial capacity.
5. Once the marriage has been celebrated, the officiating minister shall issue, in the certificate of matrimonial capacity, a record of the proceedings of the marriage which shall include the necessary requisite for inscription and the names of the witnesses. One of the copies of this certificate shall be immediately sent to the person in charge of the competent Civil Registry Office for registration, and the other copy shall be kept as a record of the marriage in the files of the officiating minister.
6. Without prejudice to the responsibilities, if applicable, and the rights acquired in good faith by third parties, the registration may take place at any time, upon presentation of the certificate described in the previous section.
7. The rules of this article relating to the procedures for effective exercise of the rights stipulated herein shall be adopted to accommodate any future amendments which may be made to the legislation regarding the Civil Registry, after hearing the recommendations made by the Federation of Evangelical Religious Entities of Spain.
8. 1. The right right shall be recognized of all military personnel of the evangelical faith, whether or not they be professionals, and of all persons of said religious belief serving in the Armed Forces, to participate in religious activities and rites inherent to the Churches belonging to the FEREDE, on the days and at the times established by the different religions to which they belong, subject to authorisation by their superiors, who shall endeavour that these be compatible with the needs of service, facilitating the places and suitable means for this purpose.
2. Religious assistance shall be dispensed by ministers designated by the Churches belonging to the FEREDE in compliance with the Federation, and authorized by the Military Commanders, who shall extend the necessary cooperation so that these ministers may carry out their duties under the same conditions as those ministers of other churches, faiths or communities that have signed Agreements of Cooperation with the State.
9. 1. The exercise of the right to religious assistance is guaranteed for persons in prisons, hospitals, welfare or other similar public centres or establishments, provided by ministers designated by the respective Churches, in compliance with the FEREDE, subject to authorisation by the corresponding public centres or establishments.
2. For this purpose, the ministers shall have free and unrestricted access to the above-mentioned centres, with no limitations on visiting hours.
3. In any case, religious assistance will be given with due respect to the principle of religious freedom and in observance of the organisational rules and internal system of the centres, especially following the provisions of penitentiary legislation. 4. The expenses incurred to provide afore spiritual assistance shall be the responsibility of the Churches belonging to the FEREDE, without prejudice to the use of the premises that, for that purpose, exist in the corresponding centres.
10. 1. In order to make the provisions of Article 27.3 of the Constitution, and General Act 8/1985 of 3 July, regulating the right to education, and General Act 1/1990, of 3 October, concerning the General Provisions of the Educational System, students, their parents and those school organisms so requesting, shall be guaranteed the right to receive evangelical religious classes in public and private subsidised schools, at the primary, elementary and secondary levels, as long as the exercise of this right is not in conflict with the nature of the centre.
2.Evangelical religious education shall be imparted by teachers designated by the Churches belonging to the Federation of Evangelical Religious Entities of Spain, in compliance with
Federation.
3. The contents of evangelical religious education, and the
text books relative to the same, shall be determined by the respective Churches in compliance with the Federation of Evangelical Entities of Spain.
4. The public and private subsidised schools referred to in
this article shall provide premises suitable for the exercise of this right, in accordance with the carrying out of teaching activities.
5. The Churches belonging to the Federation of Evangelical
Religious Entities may, by agreement with the academic authorities, organize courses of religious teaching in public universities, using the premises and resources of these universities. The Churches that belong to the Federation of Evangelical Religious Entities of Spain may establish and run schools on the educational levels named in paragraph 1 of this article, as well as religious universities and seminaries or other Institutions for Ecclesiastical Studies, subject to general legislation in force concerning this matter.
11. 1. The Churches that belong to the FEREDE may freely request services of their followers, organise public collections and receive offerings and donations.2
2. The following operations shall not be subject to any tax:
a) In addition to the concepts named in paragraph 1 of this article, the provision of publications, instructions and internal pastoral bulletins, delivered directly to members by the Churches belonging to the FEREDE, as long as this is free. b) The teaching of Theology in seminaries set up by the Churches that belong to the FEREDE, intended for the training of ministers and which exclusively impart classes on ecclesiastical disciplines.
3. The Churches belonging to the FEREDE shall be exempt from:
A) Real estate tax and the special contributions that, where
appropriate, correspond to the property owned by them:
a) Places of worship and branch offices or building and annexed premises, designated as places of worship or religious assistance and as residences for evangelical ministers.
b) Premises designated as offices for the Churches belonging to
the FEREDE.
c) Seminaries designated for the training of ministers, only when these impart classes on ecclesiastical disciplines.
B) Corporation tax, under the terms stipulated in paragraphs 2 and 3 of Article 5 of Law 61/1978, of 27 December, regulating this tax.
Increases in wealth obtained gratuitously by the Churches belonging to the FEREDE, shall also be exempt from corporation tax, as long as the goods and rights acquired are intended for worship or the exercise of charity.
C) Transfer tax and stamp duty, as long as the respective goods or rights acquired are intended for worship or charity, under the terms established in the Consolidated Text of such Tax approved by Royal Legislative Decree 3050/1980, of 30 December, and its By-Laws, approved by Royal Decree 3494/1981 of 29 December, in keeping with the requirements and procedures established for this exemption.
4. Without prejudice to the stipulations in the preceding paragraphs, the Churches belonging to the FEREDE shall have the right to other tax benefits provided by the legal tax code of the Spanish state at any given time for non-profit organisations and, in any case, those granted to private charitable organisations.
5. The associations and entities created and administered by the Churches belonging to the FEREDE that are dedicated to religious, charity, teaching, medical and hospital or social service activities, shall have the right to tax benefits provided by the legal tax code of the Spanish State at ant given time for non-profit organisations and, in any case, for those granted to private charitable organizations.
6. Income tax regulations shall govern the treatment given to donations made to the Churches belonging to the FEREDE, including any applicable deductions.
12. 1. The weekly day of rest for the followers of the Union of Seventh Day Adventist and other Evangelical churches belonging to the Federation of Evangelical Religious Entities of Spain, whose holy day is Saturday, may, with the agreement of all parties, include Friday evening and all of Saturday, in lieu of the day provided by Article 37.1 of the Workers' Statute as the general rule.
2. The students of the Churches mentioned in paragraph 1 of this article who are studying at public and agreed private subsidised schools, shall be exempted from attending class or taking examinations from sundown on Friday until sundown on Saturday, if so requested by the students themselves or by those with parental authority or guardianship.
3. Examinations, competitive state examinations or selective tests convened for employment in Public Administration jobs that are to be held during the period expressed in the preceding paragraph, shall be set for an alternative date for the followers of the Churches referred to in paragraph 1 of this Article, unless otherwise warranted by just cause.
First Additional Provision. The Government shall notify any legislative initiatives that may affect the contents of this Agreement to the Federation of Evangelical Religious Entities of Spain, in order that the Federation may give its opinion on the matter.
Second Additional Provision. The present Agreement may be denounced by either parties who have endorsed it, who must notify the other six months in advance. The Agreement may also be subject to full or partial revision, by request of either party, without prejudice to its subsequent parliamentary transaction.
Third Additional Provision. A Joint Commission shall be constituted representing the Administration and the Federation of Evangelical Religious Entities for the implementation and monitoring of this Agreement.
Final Provision. The Government shall be authorized, by proposal of the Minister of Justice and, if appropriate, in jointly with those Ministers competent in this matter, to dictate the necessary provisions for the development and implementation of the stipulations of this Agreement.