1. 1. The rights and obligations derived from the Act by which this present Agreement is approved shall apply to the Islamic Communities that, being inscribed in the Registry of Religious Entities, are part of or later join the Islamic Commission in Spain or one of the Islamic Federations registered as belonging to such Commission, as long as their membership is recorded in the afore mentioned Registry.

2. The incorporation of the Islamic Communities and Federations to the Islamic Commission of Spain for the purpose of their proof in the said Registry, shall be accredited by means of a certificate issued by the corresponding legal representatives under endorsement of the said Commission. The annotation of their withdrawal or exclusion shall be made at the request of the entity concerned or the Islamic Commission of Spain.

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 Islamic Communities, may be issued by the Federation to which they belong, as endorsed by the Islamic Commission of Spain or issued by the latter if they are not members of either Federation.

2. 1. For all effects, the buildings or premises designated permanently and exclusively to islamic prayer, training or religious assistance shall be considered to be mosques or places of worship, when this has been certified by the respective Community, and endorsed by the said Commission.

2. The places of worship of the Islamic Communities members of the Islamic Commission of Spain enjoy immunity under the terms established by law. In the event of obligatory expropriation, the Islamic Commission of Spain shall be first heard, and they may 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. They shall also be excepted from temporary occupation and the imposition of easements in the terms provided in article 119 of the Expropriation Act.

3. The State respects and protects the inviolability of the files and other documents pertaining to the Islamic Commission of Spain, as well as to its member Communities.

4. Places of worship may be included in the Registry of Religious Entities.

5. Muslim cemeteries shall be entitled to the legal benefits laid down in paragraph 2 of this article for places of worship.

Islamic Communities that are members f the Islamic Commission are entitled to assign plots reserved for Muslim burials in municipal cemeteries. All due measures shall be adopted to observe traditional Islamic rules regarding interments, graves and funeral rites, which shall be conducted by the local Islamic Community. The right to transfer the remains of the Muslim deceased to cemeteries belonging to the Islamic Communities, both from tombs in municipal cemeteries and from towns in which there is no Muslim cemetery is hereby acknowledged, subject to the provisions of local government laws and health regulations.

3. 1. For all legal purposes, islamic religious leaders and imams of the Islamic Community are those persons dedicated, on a permanent basis, to guiding the Communities referred to in article 1 of the present Agreement, leading prayer, training and islamic spiritual support, who substantiate compliance with such requirements under a certificate issued by the respective community to which they pertain, endorsed by the Islamic Commission of Spain.

2. The persons mentioned in the preceding paragraph shall not, under no circumstances whatsoever, be compelled to declare about events revealed to them in the exercise of their duties of islamic worship or religious assistance, under the legally established provisions on professional secrecy

4. 1. Imams and islamic religious leaders are subject to the general resolutions concerning Military Service. If requested, they shall be assigned to missions compatible with their ministries.

2. Enrollment in courses on religious training for the persons referred in article 3 in Islamic institutions recognised by the Ministry of Education and Science 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 persons 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 Islamic Communities shall assume the rights and obligations established for employers under the General Social Security system.

6. For all legal purposes, practices conducted in accordance with Islamic Law and tradition, issuing from the Qu´rân or the Sunna and protected under the General Act on Freedom of Worship shall be considered to be Islamic religious services or training or religious assistance.

7. 1. Civil validity of marriage administered in accordance with the religious ceremony established under Islamic Law is acknowledged from the time the wedding is held if the parties thereto meet the legal capacity requirements established by the Civil Code.

The bride and groom shall lend their consent in the presence of one of the persons mentioned in article 3, paragraph 1, above and at least two witnesses, who must be of age. For full recognition of these effects, the marriage must be registered in the Civil Registry Office.

2. Persons who wish to register their marriage held in the manner provided in the preceding paragraph must furnish prior witness of their ability to marry, consisting of a certificate issued by the corresponding Civil Registry. The marriage may not be registered if more than six months elapse after the issue date of such certificate. 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. After marrying the couple, the representative of the Islamic Community in which they were married shall send a certificate attesting thereto to the Civil Registry for registration, which certificate must include the particulars required by laws concerning the Civil Registry. 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. 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 Islamic Commission of Spain.

8. 1. The right shall be recognized of all military personnel of the Muslim faith, whether or not they be professionals, and of all persons of said religious belief serving in the Armed Forces, to receive Islamic spiritual support and to participate in religious activities and rites inherent to the Islam, 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. Muslim servicemen unable to comply with their religious obligations, in particular collective prayer on Friday, because there is no mosque or, as appropriate, oratory in the place they are stationed, may be authorised to comply therewith in the closest mosque in the vicinity, service permitting.

3. Islamic religious assistance shall be dispensed by imams or persons designated by the communities belonging to the Islamic Commission in Spain and authorised by Army commanders, who shall lend such aid as needed so they can perform their duties under the same conditions as those ministers of other churches, faiths or communities that have signed Agreements of Cooperation with the State.

4. The corresponding authorities shall notify the families of the decease of muslim servicemen occurring while they are in the service of the military.

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 Imams or persons designated by the communities, subject to authorisation by the corresponding public centres or establishments. Public centre and establishment management shall be bound to forward the request for spiritual support received from interns or their families to the corresponding Islamic Community if the parties concerned are unable to do so personally.

The spiritual support provided for in this article shall include that administered to the dying, as well as islamic funeral services.

2. 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, freely and with no restrictions with respect to timetable. As far as penitentiaries is concerned, religious services shall be conducted in accordance with the provisions of the penitentiary laws.

3. The expenses incurred to provide afore spiritual assistance shall be defrayed in the manner agreed by the representatives of the Islamic Commission of Spain and the public centre and establishment management authorities referred in paragraph 1 of this article, without prejudice to the use of the premises that, for that purpose, exist in the corresponding centres or establishments.

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 Islamic al 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. Islamic religious education shall be imparted by teachers designated by the communities belonging to the Islamic Commission of Spain, in compliance with the respective Federation.

3. The contents of islamic religious education, and the text books relative to the same, shall be provided by the respective communities, as endorsed by the Islamic Commission of Spain.

4. The public and private subsidised schools referred to inparagraph 1 of this article shall provide premises suitable for the exercise of this right, in accordance with the carrying out of teaching activities.

5. The Islamic Commission of Spain and its member communities may, by agreement with the academic authorities, organize courses of religious teaching in public universities, using the premises and resources of these universities.

6. The Islamic Commission of Spain, as well as the communities belonging thereto, may establish and run schools on the educational levels named in paragraph 1 of this article, as well as religious universities and training centres, subject to general legislation in force concerning this matter.

11. 1. The Islamic Commission of Spain and its member communities may freely request services of their followers, organise public collections and receive offerings and donations.

2. In addition to the concepts named I paragraph 1 , the following operations shall not be subject to any tax:

a) the provision of publications, instructions and internal Islamic religious bulletins, delivered directly to members by the communities belonging to the Islamic Commission in Spain, as long as this is free.

b) Islamic religious teaching in centres belonging to the Islamic Commission of Spain or its member communities, devoted to training imams and islamic religious leaders.

3.The Islamic Commission of Spain, as well as its member communities, shall be exempt from:

A) Real estate tax and the special contributions that, whereappropriate, correspond to the following property owned by them:

a) Mosques or places of worship and branch offices or building andannexed premises, designated as places of worship or religious assistance and as residences for imams and Islamic religious leaders.

b)Premises designated as offices for the communities belonging to the Islamic Commission in Spain.

c) Centres devoted solely to the imams and islamic religious leaders.

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.

Corporation tax levied on increases of wealth obtained gratuitously, as long as the goods and rights acquired are intended for worship or social services.

C) Transfer tax and stamp duty, as long as the respective goods or rights acquired are intended for worship or social services, 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 Islamic Commission of Spain, as well as its member communities and associations and entities created and administered by them, that are devoted 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 any given time for non-profit organisations and, in any case, those granted to private charitable organisations.

5. Income tax regulations shall govern the treatment given to donations made to the communities belonging to the Islamic Commission of Spain, including any applicable deductions.

12. 1. Members of the Islamic communities belonging to the Islamic Commission of Spain who wish to do so, may request that their work cease every Friday, the Muslim day of compulsory collective prayer, from one thirty p.m. to four thirty p. m., and during the month of fasting (Ramadan), one hour before sundown.

In both cases, prior agreement must be reached between the parties concerned. The hours not worked must be made up, with no compensation therefor whatsoever.

2. The holy days listed below which, according to the Islamic Law, are religious holidays, may, subject to agreement between the parties concerned, replace those established in article 37 of Workers= By-laws as a general rule, under the same terms of paid holidays with no time pay-back, at the request of persons of the Muslim faith belonging to the Islamic communities that are members of the Islamic Commission of Spain.

3. Muslim pupils studying at public and agreed private subsidised schools, shall be exempted from attending class or taking examinations on Friday during the time referred in paragraph 1 of this article and on the religious holidays and commemorations listed above, if so requested by the students themselves or by those with parental authority or guardianship.

4. 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 muslims that so request, unless otherwise warranted by just cause.

13. The State and the Islamic Commission of Spain shall cooperate to conserve and further the Islamic historic, artistic and cultural heritage in Spain, which shall remain at the service of society, for contemplation and study.

Such cooperation shall include drawing up a catalogue andinventory of such heritage and embrace the creation of Trusts, Foundations and other Institutions of cultural nature, whose membership shall include representatives of the Islamic Commission of Spain.

14. 1. In accordance with the spiritual dimension and specific peculiarities of Islamic Law, the denomination Halal serves to distinguish food products prepared in accordance therewith.

2. In order to protect the proper use of such denominations, the Islamic Commission of Spain must apply for and obtain registration of the corresponding trademarks from the Patent and Trademark Office, pursuant the legal standards in force.

Once the above requirements are met, products bearing the Islamic Commission of Spain mark on the package shall be guaranteed for the intents and purposes of marketing, import and export, to have been prepared in accordance with Islamic Law.

3. The slaughtering of animals in accordance with Islamic Laws must abide by health standards in force.

4. Where requested, attempts shall be made to adapt the food provided to interns in public centres or establishments and in military premises, as well as to muslim pupils in public and agreed subsidised private educational institutions to islamic religious precepts and to mealtimes during the Ramadan fast.