Article 134 of the Spanish Constitution states:
- The Government is responsible for drawing up the General State Budget and the Cortes Generales for examining, amending and approving it.
- The General State Budget shall be annual, shall include all the expenditure and revenue of the State public sector and shall include the amount of the tax benefits that affect State taxes.
- The Government must submit the General State Budget to the Congress of Deputies at least three months before the expiry of the previous year's budget.
- In accordance with Article 134.4 of the 1978 Spanish Constitution: “If the Budget Law is not passed before the first day of the corresponding financial year, the budget of the previous financial year shall be considered automatically extended until the new one has been approved.
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By virtue of this article and its development through budgetary legislation, specifically Law 47/2003, of 26 November, General Budgetary Law and Organic Law 2/2012, of 27 April, on Budgetary Stability and Financial Sustainability, this website contains all the information on the General State Budget, both current and previous years.