The financing system plans to collect in a common fund but without regional management
The new regional financing system contemplates that “the procedure for collecting and distributing income” may be carried out with “a common or shared cash model in which tax revenues simultaneously reach the corresponding state or regional administration.” It says nothing about the management of that collection nor that, for example, the Generalitat collects all the IRPF in Catalonia, despite it being contemplated in the investiture pact of Salvador Illa signed by ERC.