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:
Pudieron acogerse a este sistema quienes no están obligados a declarar la renta al no alcanzar los 3,5 millones de salario bruto anual, pero que sufrieron retenciones superiores a las que les hubiera correspondido.
Postion	Tokenization
1	Pudieron
2	acogerse
3	acoger
4	se
5	a
6	este
7	sistema
8	quienes
9	no
10	están
11	obligados
12	a
13	declarar
14	la
15	renta
16	al
17	no
18	alcanzar
19	los
20	3,5
21	millones
22	de
23	salario
24	bruto
25	anual
26	,
27	pero
28	que
29	sufrieron
30	retenciones
31	superiores
32	a
33	las
34	que
35	les
36	hubiera
37	correspondido
38	.
Position	Tokenization	UPOS	Head	Deprel
1	Pudieron	AUX	2	aux
2	acogerse	_	None	_
3	acoger	VERB	0	root
4	se	PRON	2	expl:pv
5	a	ADP	6	case
6	este	DET	6	det
7	sistema	NOUN	2	obj
8	quienes	PRON	10	nsubj
9	no	ADV	10	advmod
10	están	AUX	10	cop
11	obligados	ADJ	2	csubj
12	a	ADP	12	mark
13	declarar	VERB	10	xcomp
14	la	DET	14	det
15	renta	NOUN	12	obj
16	al	ADP	17	mark
17	no	ADV	17	advmod
18	alcanzar	VERB	10	advcl
19	los	DET	19	det
20	3,5	NUM	20	nummod
21	millones	NOUN	17	obj
22	de	ADP	22	case
23	salario	NOUN	20	nmod
24	bruto	ADJ	22	amod
25	anual	ADJ	22	amod
26	,	PUNCT	28	punct
27	pero	CCONJ	28	cc
28	que	PRON	28	nsubj
29	sufrieron	VERB	10	conj
30	retenciones	NOUN	28	obj
31	superiores	ADJ	29	amod
32	a	ADP	36	mark
33	las	DET	36	det
34	que	PRON	36	nsubj
35	les	PRON	36	obj
36	hubiera	AUX	36	aux
37	correspondido	VERB	30	acl
38	.	PUNCT	2	punct