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Article 6 of Ley 11/2010 de medidas fiscales para la reducción del déficit público y para la sostenibilidad (Law 11/2010 on fiscal measures concerning the reduction of the public deficit and sustainability) of the Autonomous Community of Andalusia of 3 December 2010 (BOE No 314, of 27 December 2010, p. 107193; ‘Law 11/2010’) established the IDECA. That article provides: ‘… 2. Nature and purpose of the tax The [IDECA] is a direct tax specific to the Autonomous Community of Andalusia which, in accordance with the terms of the present law, is imposed on the institutions referred to in paragraph 5 of the present article for the holding of customer deposits. 3. Chargeable event The chargeable event for the [IDECA] shall be the holding of customer deposits, with a restitution obligation. … 5. Taxable persons (1) Credit institutions shall be taxable persons, in their capacity as taxpayers, for the deposits made by customers of the registered office or agencies located in Andalusia. … (3) Taxable persons cannot pass the amount of the tax on to third parties. 6. Taxable base (1) The taxable base shall be the arithmetic mean of the final balance under section “4. Customer deposits” on the liabilities side of the balance sheet of the credit institutions for each calendar quarter of the tax period, appearing on the individual financial statements and corresponding to the deposits carried out in registered offices or agencies located in Andalusia. … 7. Calculation of the tax (1) The gross amount of the tax shall be obtained by applying to the taxable base the following tax scale: Taxable base up to (EUR) Gross amount of the tax (EUR) Amount of the taxable base remaining until the next level (EUR) Applicable rate (percentage) 150 000 000 0.3 150 000 000 450 000 450 000 000 0.4 600 000 000 2 250 000 thereafter 0.5 (2) General deductions. The gross amount of the tax shall be reduced, under conditions laid down by regulation, by the following amounts: (a) EUR 200000, where the registered office of the credit institution is based in Andalusia; (b) EUR 5000 per branch based in Andalusia; that amount shall be set at EUR 7500 where the branch is located in a municipality with a registered population of fewer than 2000 inhabitants. (3) Specific deductions. The following shall also be deductible: (a) the amount of credits, loans and investments intended, during the tax year, for projects in Andalusia in the context of an economic sustainability strategy, indicated in the budgetary laws of each year; (b) the sums intended for socially useful projects from savings banks and the fund for education and the promotion of credit unions, actually invested in Andalusia during the tax period. … (4) The net amount of the tax shall be obtained by applying the deductions established in paragraphs 2 and 3 of the present paragraph. The sum of the deductions shall be limited to the gross amount of the tax, while the net amount of the tax cannot be less than EUR 0.00. Where the deductions are not applicable, the net amount of the tax shall be equal to its gross amount. … 8. Taxation and chargeability period (1) The taxation period of the present tax shall be the calendar year … …’