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:
La reducción de impuestos, que se concretará en un extenso decreto fiscal que será aprobado antes de fin de año, beneficiará sobre todo a las familias con ingresos inferiores a los 2.600.000 pesetas anuales.
Postion	Tokenization
1	La
2	reducción
3	de
4	impuestos
5	,
6	que
7	se
8	concretará
9	en
10	un
11	extenso
12	decreto
13	fiscal
14	que
15	será
16	aprobado
17	antes
18	de
19	fin
20	de
21	año
22	,
23	beneficiará
24	sobre
25	todo
26	a
27	las
28	familias
29	con
30	ingresos
31	inferiores
32	a
33	los
34	2.600.000
35	pesetas
36	anuales
37	.
Position	Tokenization	UPOS	Head	Deprel
1	La	DET	2	det
2	reducción	NOUN	23	nsubj
3	de	ADP	4	case
4	impuestos	NOUN	2	nmod
5	,	PUNCT	8	punct
6	que	PRON	8	nsubj
7	se	PRON	8	expl:pass
8	concretará	VERB	2	acl
9	en	ADP	12	case
10	un	DET	12	det
11	extenso	ADJ	12	amod
12	decreto	NOUN	8	obl
13	fiscal	ADJ	12	amod
14	que	PRON	16	nsubj
15	será	AUX	16	aux
16	aprobado	VERB	12	acl
17	antes	ADV	16	advmod
18	de	ADP	19	case
19	fin	NOUN	17	obl
20	de	ADP	21	case
21	año	NOUN	19	nmod
22	,	PUNCT	8	punct
23	beneficiará	VERB	0	root
24	sobre	ADP	23	advmod
25	todo	PRON	24	fixed
26	a	ADP	28	case
27	las	DET	28	det
28	familias	NOUN	23	obj
29	con	ADP	30	case
30	ingresos	NOUN	28	nmod
31	inferiores	ADJ	30	amod
32	a	ADP	35	case
33	los	DET	34	det
34	2.600.000	NUM	35	nummod
35	pesetas	NOUN	31	nmod
36	anuales	ADJ	30	amod
37	.	PUNCT	23	punct