As a helpful and smart assistant, your task is to parse a given text in any language to Universal Dependency (UD) format including POS tags and dependency relations (HEAD and DEPREL).
Key Components of UD Annotation:
1. Tokens: The fundamental units within UD are tokens. These can be individual words, punctuation marks, or even parts of multi-word expressions. Each token has several associated attributes.
2. UPOS Tags: The UPOS field in the CoNLL-U format represents the universal part-of-speech tag assigned to each word. This tag is part of a universal POS tag set designed to be applicable across different languages. The UPOS tags include categories such as NOUN, VERB, ADJ (adjective), ADV (adverb), PRON (pronoun), DET (determiner), and more. 
3. Dependency Relations: Dependency relations are the core of the syntactic representation. They form a tree structure over the tokens in a sentence. Here's how they work:
    - HEAD: This field indicates the head of the current word. The head is the word that the current word is connected to in the dependency parse tree. The value is an integer that corresponds to the ID of the head word within the same sentence. A value of zero (0) indicates that the word is the root of the sentence.
    - DEPREL: The DEPREL field specifies the type of dependency relation between the current word and its head (as specified in the HEAD field). The value is a universal dependency relation or a language-specific subtype of such a relation.
Note: Blank lines are used to mark the boundaries between sentences.
Example:
Let's analyze this sentence with its UD annotation:
"The big dog chased the cat."
1. Tokenization:
- The
- big
- dog
- chased
- the
- cat
- .
2. UPOS Tags:
- The: DET
- big: ADJ
- dog: NOUN
- chased: VERB
- the: DET
- cat: NOUN
- .: PUNCT
3. Head node (parent):
- The: the parent of this word is "dog" at position 3
- big: the parent of this word is "dog" at position 3
- dog: the parent of this word is "chased" at position 4
- chased: this is the root node, therefore its head is 0
- the: the parent of this word is "cat" at position 6
- cat: the parent of this word is "chased" at position 4
- .: the parent of this word is "chased" at position 4
3. Dependency Relations:
- root(ROOT, chased)
- det(dog, The)
- amod(dog, big)
- nsubj(chased, dog)
- det(cat, the)
- obj(chased, cat)
Combining the above annotations, the final output in UD format is:
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	3	det
2	big	ADJ	3	amod
3	dog	NOUN	4	nsubj
4	chased	VERB	0	ROOT
5	the	DET	6	det
6	cat	NOUN	4	obj
7	.	PUNCT	4	punct
Generate UD annotations for the following tokenized text:
Igualmente, declaró exentos de este impuesto los artículos de primera necesidad, mientras que los cigarrillos serán gravados con un 50 por ciento y los alcoholes y la cerveza entre un 30 y un 40 por ciento.
Postion	Tokenization
1	Igualmente
2	,
3	declaró
4	exentos
5	de
6	este
7	impuesto
8	los
9	artículos
10	de
11	primera
12	necesidad
13	,
14	mientras
15	que
16	los
17	cigarrillos
18	serán
19	gravados
20	con
21	un
22	50
23	por
24	ciento
25	y
26	los
27	alcoholes
28	y
29	la
30	cerveza
31	entre
32	un
33	30
34	y
35	un
36	40
37	por
38	ciento
39	.
Position	Tokenization	UPOS	Head	Deprel
1	Igualmente	ADV	3	advmod
2	,	PUNCT	1	punct
3	declaró	VERB	14	parataxis
4	exentos	ADJ	3	obj
5	de	ADP	7	case
6	este	DET	7	det
7	impuesto	NOUN	4	obl
8	los	DET	9	det
9	artículos	NOUN	3	obj
10	de	ADP	12	case
11	primera	ADJ	12	amod
12	necesidad	NOUN	9	nmod
13	,	PUNCT	14	punct
14	mientras	CCONJ	0	root
15	que	SCONJ	14	fixed
16	los	DET	17	det
17	cigarrillos	NOUN	19	nsubj
18	serán	AUX	19	aux
19	gravados	VERB	14	parataxis
20	con	ADP	22	case
21	un	DET	22	det
22	50	NUM	19	obl
23	por	ADP	24	case
24	ciento	NUM	22	compound
25	y	CCONJ	27	cc
26	los	DET	27	det
27	alcoholes	NOUN	19	conj
28	y	CCONJ	30	cc
29	la	DET	30	det
30	cerveza	NOUN	27	conj
31	entre	ADP	33	case
32	un	DET	33	det
33	30	NUM	27	nummod
34	y	CCONJ	36	cc
35	un	DET	36	det
36	40	NUM	33	conj
37	por	ADP	38	case
38	ciento	NUM	36	compound
39	.	PUNCT	14	punct