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Law 48/2015, October 29, The State Budget For The Year 2016.

Original Language Title: Ley 48/2015, de 29 de octubre, de Presupuestos Generales del Estado para el año 2016.

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TEXT

FELIPE VI

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following law.

PREAMBLE

I

The General Budget of the State bases its basic normative framework on our Magna Carta, the Spanish Constitution of December 27, 1978, as well as the General Budget Law and the Organic Law on Budgetary Stability and Financial Sustainability.

The Constitutional Court has clarified the possible content of the annual State Budget Law and has come to show that there is a necessary content, constituted by the determination of the income forecast and the authorization of expenses that the State and the Entes can carry out to the tied or the dependent in the exercise in question. In addition to this necessary content, it is possible to add a possible content, although strictly limited to matters or questions which are directly related to revenue forecasts, expenditure ratings or general economic policy criteria, which are necessary for the easier interpretation and more effective implementation of the general budget of the State and the economic policy of the Government.

Moreover, the Constitutional Court points out that the temporality criterion is not a determining factor in the constitutionality or not of a rule from the perspective of its inclusion in a Budget Law. For this reason, while the Budget Law can be classified as an essentially temporary rule, nothing prevents them from being able to form part of the same precepts of a multiannual or indefinite nature.

On the other hand, in tax matters, Article 134 (7) of the Constitution provides that the Law on Budgets cannot create taxes, even if they modify them when a substantive tax law so provides.

The issues that remain outside these forecasts are matters outside the State General Budget Law. In this way, the content of the Law is constitutionally limited-unlike the other Laws, whose content is, in principle, unlimited-within the jurisdiction of the State and with the exclusions of the matter reserved for Organic Law.

Consequently, the State General Budget Law for 2016 only regulates, together with its necessary content, those provisions that respect the Constitutional Court's doctrine of the eventual content.

These General Budget of the State for 2016, elaborated in the framework of Law 47/2003, of November 26, General Budget, persist in the objective of achieving a greater rationalization of the budgetary process through the confluence of the improvements introduced at the level of systematization, while the economic and financial management of the state public sector, as well as to define its norms of accounting and control, and at the level of efficiency and efficiency.

Following the approval of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, which has come to develop the mandate contained in article 135 of the Spanish Constitution, reformed on 27 September 2011, and to comply with the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union of 2 March 2012, ensuring a continuous and automatic adaptation to European legislation. Within this regulatory framework, the present General Budget of the State aims to continue with the same objective as in previous exercises to guarantee the financial sustainability of all public administrations, to strengthen confidence in the stability of the Spanish economy, and to strengthen Spain's commitment to the European Union in the area of budgetary stability. The achievement of these three objectives makes it possible to consolidate the framework of an economic policy geared towards economic growth and job creation.

In this line, the General Budget of the State for 2016 pursues the priority objective of continuing to reduce the public deficit and to fulfill the commitments of fiscal consolidation with the European Union, in a context of strong economic growth, increase of the tax and trust resources of the markets in Spain, thanks to this same commitment and the measures adopted by the Government in recent years. The objectives of budgetary stability and public debt for the period 2016-2018, as set out by the Council of Ministers ' Agreement of 10 July 2015, were approved by the plenary session of the Congress on 15 July 2015 and by the plenary session of the Senate on 16 July 2015. This agreement sets the deficit target for the general government as a whole at 2.8 percent of GDP, broken down as follows: the state will have a deficit of 2.2 percent; Social Security of 0.3 percent; the Autonomous Communities of 0.3 percent; while the Local Corporations will close next year with zero deficit. The public debt target is set for the Central Administration by 72.6 percent of GDP in 2016. The non-financial spending limit is set at 123.394 billion euros, which is a 4.4 percent decrease from the 2015 budget.

II

The essential part of the Budget Law is contained in Title I, "From the approval of the Budgets and its modifications", as in its Chapter I, under the heading "Initial credits and financing of the same" are approved the totality of the states of income and expenses of the state public sector and the amount of the tax benefits that affect the taxes of the State is entered.

In this Chapter I defines the scope of the General Budget of the State taking into account the classification of Public Bodies by Law 6/1997, Organization and Functioning of the General Administration of the State, as well as Law 47/2003, of November 26, General Budget, classification that is made present in the rest of the Law. Also present is the Law 28/2006, of July 18, of State Agencies for the Improvement of Public Services. The distribution of the funds, however, serves the purpose pursued by the implementation of the expenditure, distributed by functions.

The scope of the General Budget of the State is supplemented by the budget of operating expenses and investments of the Banco de España, which, according to its specific legislation, is not consolidated with the remaining budgets of the State public sector, as well as with the budgets of the consortia referred to in the Additional Disposition 9 of Law 47/2003, of November 26, General Budget, which join these General Budget of the State for the purposes foreseen in that provision.

Chapter II contains the rules for the modification and implementation of budgetary appropriations, the budgetary constraints and the binding credits to be operated during the financial year 2016, as well as the extensions and additions of credit that are listed in the Annexes to the Act.

Chapter III, "Social Security", regulates the financing of health care, through the National Institute of Health Management's Budget and the State's contributions to the Institute of Older and Social Services and the Social Institute of the Navy, as well as those that are used for Social Security, in order to pay for the financing of allowances for pension minimums.

III

Title II of the Budget Law, relating to "Budget Management", is structured in three chapters.

Chapter I regulates the management of teaching budgets. It establishes the economic module for the distribution of public funds for the support of concerted centers and the amount of the authorization of the personnel costs of the National University of Distance Education (UNED).

In Chapter II on the "Budget Management of Health and Social Services", specific competences are collected in the field of budgetary changes in the field of the National Institute of Health Management and the Institute of Older and Social Services and include rules on the application of cash balances in the budget of the Institute of Older and Social Services.

Chapter III contains "Other budgetary management rules" and establishes the percentage of participation of the State Administration of Tax Administration in gross collection obtained in 2016 derived from its own activity, with the percentage being set at 5 percent.

IV

Title III of the State General Budget Law is rubric as "From staff expenditure", and is structured in three chapters.

As it has been in previous years, the impact that the constitutional mandate of budgetary stability and the current situation of our economy have on the staff in the service of the public sector is reflected in Chapter I, regarding the "Expenditure of the staff to the service of the public sector", which after defining what constitutes "public sector" to these effects, establishes as novelty and fruit of the situation of current economic improvement that, in general, in the year 2016, the salaries of this staff will not be able to experience a total increase more than 1% of those in force as at 31 December 2015. It is maintained that no contributions to employment plans or collective insurance contracts, including the coverage of the retirement contingency, may be made with the exceptions provided for.

The regulation of the Public Employment Offer is also included in this chapter. The present Law of General Budget of the State, like the previous one, maintains its regulation in a single article, but introduces as new to the budgets of 2015 that, with the limits and requirements established in the own precept, throughout 2016 will proceed in the public sector to the incorporation of new staff. A replacement rate of 50% is established, as a general rule. Exceptionally in this exercise, the rate of replacement allowed for certain sectors and administrations considered to be a priority, among those introduced, the State Exterior Action and the direct assistance to users of social services and management of active benefits and policies in the field of employment, is increased to 100 percent. In addition, the coverage of the professional soldiers ' and marineria military squares is ensured, the maximum number of which is established through an additional provision in the Law itself. The restrictions on the hiring of temporary workers and the appointment of interim officials are maintained, attributing to this a strictly exceptional character and linking it to urgent and unpostponed needs.

In Chapter II, under the heading "Of the Remuneration Regimes", it regulates the update for the year 2016 of the remuneration of the high offices of the Government of the Nation and its Advisory Bodies; of the General Administration of the State, corresponding to the high positions of the Council of State, Economic and Social Council, as well as to the members of the Court of Auditors, the Constitutional Court and the General Council of the Judiciary, and to the high positions of the Armed Forces, the Police and the Civil Guard, as well as to certain charges of the Judicial Branch and of the Prosecutor's Office. The need to include these provisions in the General Budget Law of the State derives from the fact that the approval of the budgets of these bodies and, therefore, of the aforementioned remuneration, must be done by the General Courts. The principles of unity and universality of the budget demand that this approval be carried out in a single, comprehensive document of all state expenditures, such as the General Budget Law of the State.

This chapter is complete with the rules regarding the remuneration of State officials, Armed Forces personnel, the Civil Guard Corps and the National Police Corps, and the statutory and non-statutory staff of Social Security, as well as those of the state public sector's workforce.

In addition to the regulations of the staff at the service of the Administration of Justice, specific mention deserves those concerning the regulation of the remuneration of the members of the Judicial and Fiscal Career, of those of the Body of Judicial Secretaries and of the staff at the service of the Administration of Justice.

Chapter III of this Title contains a closing rule, applicable to personnel whose remuneration system is not appropriate to the rules contained in Chapter II. Together with it, it includes, as in previous Budget Laws, other common provisions on the status of active personnel, as well as those relating to the prohibition of atypical income and the updating of the amounts to be paid for the concepts of rewards, crossings, medals and pensions of mutilation. Also, the requirements for the determination or modification of remuneration of the staff and non-official that will require the favorable report of the Ministry of Finance and Public Administrations are established.

V

Title IV of the State Budget Law, under the heading "Of Public Pensions", is divided into six chapters.

Chapter I states that pensions paid by the Social Security system, as well as Passive Classes, will be revalued in 2016, with a general character, 0.25 percent.

Chapter II is dedicated to regulating the initial determination of the pensions of the State Passive Classes and Special War.

Chapter III contains the limitations on the initial signposting of public pensions, implementing a double-limitation system, setting a maximum to the total monthly amount and a maximum of the full annual amount.

Chapter IV regulates the "revaluation and modification of public pension values," establishing that the contributory pensions paid by the Social Security system, as well as those of Passive Classes, will be revalued in 2016 by 0.25 percent. The pension is also determined not to be revalued and to limit the amount of the revaluation of public pensions.

Chapter V collects the system of supplements by minimum, which it regulates in two articles, relating, respectively, to pensions of Passive Classes and pensions of the Social Security system.

Chapter VI contains, on the one hand, the initial determination and revaluation of the non-contributory pensions of the Social Security and, on the other hand, the fixing of the amount of the pensions of the Compulsory Insurance of Old Age and Invalidity.

VI

Title V, "From Financial Operations," is structured in three chapters, respectively, relating to public debt, public guarantees, and other guarantees and relations of the State with the Institute of Official Credit.

The fundamental object of this Title is to authorize the amount to which the State and the Public Bodies can carry out operations of indebtedness, matters that are regulated in Chapter I, under the heading "Public Debt". These generic authorizations are supplemented by the determination of the information to be provided by the Public Bodies and the Government itself on the evolution of the public debt and the accounts opened by the Treasury in the Banco de España and other financial institutions.

In the matter of the State's debt, the authorization is related to the amount of the increase in the outstanding balance of the State's debt at December 31. Thus, for the year 2016, the Minister of Economy and Competitiveness is authorized to increase the same, with the limitation that the outstanding balance of that debt at 31 December 2016 does not exceed that corresponding to 1 January 2016 in more than 52,882,394.53 thousand euros, allowing that limit to be exceeded during the course of the exercise prior authorization of the Ministry of Economy and Competitiveness and establishing the assumptions in which it will automatically be revised.

In respect of the debt of the Public Bodies, the amount authorized to each of them is determined for the exercise in Annex III of the Law. It should also be noted that the ceiling for the amount of non-financial resources of the Bank Ordered Restructuring Fund in this year is set at 19,916,826 thousand euros.

In Chapter II, concerning the "Public and Other Guarantees", the total limit of the guarantees to be provided by the State and the Public Bodies, which cannot exceed 3,500,000 thousand euros, is fixed. It also deserves special mention of the authorisation of public endorsements to guarantee fixed income securities issued by the Fund for the Titling of Assets, aimed at improving the financing of the business productive activity, for which a maximum amount is established during the financial year 2016 of 3,000,000 thousand euros, also indicating the maximum amount of the living amount accumulated as of December 31, 2016, which will not exceed 6,500,000 thousand euros.

In relation to the guarantees to be provided by the public entities and state mercantile companies, the authorization is limited to the State Society of Industrial Participations, which will be able to grant them to the commercial companies in whose capital it participates up to a maximum limit of 1,210,000 thousand euros.

The State's relations with the Instituto de Crédito Oficial are included in Chapter III, which addresses, firstly, the endowment of the Fund for the Promotion of Development (FONPRODE), which in 2016 will amount to 235,230 thousand euros. Independently of this annual allocation, the volume of operations which the Council of Ministers may authorise during the year under which the Fund is charged is also fixed, which in this financial year is set at an amount of up to EUR 375,000 thousand; in addition, it may be authorised only under the FUND of reimbursable operations, with the exception of the derogations provided for in the Act itself.

The funds are also set up for the Water and Sanitation Cooperation Fund, which will amount to 15,000 thousand euros in 2016, and the endowment for the Fund for the Internationalization of Enterprise (FIEM) will be fixed at 238,087.60 billion euros.

Finally, the State reimbursements are regulated to the Instituto de Crédito Oficial and it is established for 2016 the prohibition to carry out operations of acquisition of shares and participations of Multilateral Financial Organizations or of contributions to funds constituted in the same ones with impact on the public deficit.

VII

In the tax area, the Budget Law incorporates various measures.

In the Income Tax of the Physical Persons the maximum limit of deduction applicable for premiums paid to sickness insurance is raised for the purpose of calculating the net yield of the economic activity in direct estimation as well as the amount of the remuneration of the work in kind exempt derived from the premiums paid by the employer to insurance of sickness of the worker, when the person object of such coverage is a person with disability.

In addition, as a transitional measure for the years 2016 and 2017, the amount of certain measures to be exceeded is increased, in respect of those initially planned for those financial years, by excluding the objective estimation scheme. In particular, the limits on the total income obtained in the whole of economic activities and by volume of purchases are raised for the financial years 2016 and 2017.

A change in the form of calculation of the tax incentive for the reduction of income from certain intangible assets, the internationally known patent box, is introduced in the Corporate Tax, in order to adapt it to the agreements adopted within the European Union and the OECD.

On the other hand, the Company Tax Act provides for the conversion of certain deferred tax assets into chargeable credit against the Tax Administration when certain circumstances occur. New conditions are now foreseen for deferred tax assets generated from the entry into force of this Act to be able to acquire the right to conversion. Also, previously generated deferred tax assets that do not meet the new conditions will be able to maintain the right to conversion, although they will be required to pay a wealth benefit.

In the Tax on Heritage it is necessary to extend during 2016 the requirement of its lien, in order to contribute to maintain the consolidation of public finances.

In the Value Added Tax, technical modifications are introduced in certain exemptions to achieve a better adaptation of the internal regulation to the Community legislation.

In addition, in line with the mentioned transitional regime concerning the limits for the application of the objective estimation method in the Income Tax of the Physical Persons in the years 2016 and 2017, a transitional regime is incorporated concerning the limits that determine the exclusion of the special regimes in the Value Added Tax linked to the aforementioned method.

In the Tax on Inheritance Transmissions and Documented Legal Acts, the scale that taxes the transmission and rehabilitation of bulk and nobiliary titles to 1 percent is updated.

In the field of Excise duties, a technical adjustment is incorporated in the exemption for certain installations in the Special Tax on Electricity.

In the Tax on Greenhouse Gases, given that, at present, a considerable number of fluorinated gases taxed by the Tax is not replaced as efficient and less harmful to the atmosphere, it is considered appropriate to extend for the financial year 2016 the reduction of the tax rates applicable in 2015.

With regard to charges, taking into account the stability of prices, the fixed rates of the State Treasury rates are maintained, as well as the fixed rates and amounts established for the fees to be charged for the games of luck, send or chance, in the amounts payable during 2015.

The charges payable by the Central Traffic Head will be adjusted to the multiple of the top 10 cent of the immediate euro, except when the amount to be adjusted is a multiple of 10 euro cents.

The quantification of the parameters necessary to determine the amount of the rate per reserve of the public radio domain is maintained.

The applicable bonuses in ports of general interest to the occupancy rates, the ship, the passage and the goods, as well as the correction coefficients for the application of the rates of the ship, the passage and the goods, are established in accordance with the provisions of the recast text of the Law of State Ports and the Merchant Navy, approved by the Royal Decree of Law 2/2011 of 5 September.

The basic amounts of port charges in the amounts payable in 2015 are also maintained for 2016.

Finally, the amounts of the airport public property benefits are reduced.

In the case of cadastral matters, the updating of the values, upward or downward, for its adequacy with the real estate market is directly linked, at the municipal level, with the date of approval of the corresponding value ponence. For this purpose and in the light of the studies carried out to this effect, different coefficients are established according to the year of entry into force of the cadastral values resulting from a collective valuation procedure, which will be applied to those municipalities that have accredited the compliance with the legally established requirements and which are included in the Ministerial Order provided for in that precept.

VIII

Title VII is structured in two chapters, dedicated, respectively, to Local Entities and Autonomous Communities.

Within Chapter I, rules regarding the financing of Local Entities are contained, encompassing municipalities, provinces, councils and island councils, as well as single-provincial Autonomous Communities.

The fundamental nucleus is constituted by the articulation of the participation of the Local Entities in the taxes of the State, both in the determination of its value, and in the way of making it effective. It is worth mentioning as an instrument the participation, through cession, in the collection of certain taxes such as the IRPF, VAT and excise duties on the manufacture of alcohols, on hydrocarbons and on the work of tobacco; the participation through the Supplementary Fund of Financing with specific attention to the compensation to local entities for losses of collection in the Tax on Economic Activities, which includes both the initially established by Law 51/2002, of December 27, and the additional compensation instrumented through the Law 22/2005 of 18 November, as well as the participation in the Fund for the contribution to the Health Assistance for the maintenance of the non-psychiatric health centres of the Diputaciones, Autonomous Community Autonomous Communities, and Councils and Island Cabildos.

It should be noted that in 2016 the review, of four-year periodicity, should be carried out of the subjective scope of application of the models of participation in state taxes applicable to the municipalities. Section 1 of this Chapter I is dedicated to regulating this review.

The regulation of the special arrangements for the participation of Ceuta and Melilla, of the local entities of the Canary Islands, as well as that concerning the local entities of the Historical Territories of the Basque Country and Navarre is also included.

However, this regulation is supplemented by other transfers, made up of grants for urban public transport services, compensation to the municipalities of the tax benefits granted to natural or legal persons in local taxes, in compliance with the provisions of Article 9 of the Royal Legislative Decree of 5 March, which approves the recast of the Law on Local Government Law.

Likewise, the obligations of information to be provided by the Local Entities, the rules of budgetary management, the granting of advances to the municipalities to cover the gaps that may be caused in the management of the local taxes and the articulation of the procedure to comply with the compensation of firm debts contracted with the State by the Local Entities, including those that, if necessary, must be applied as a consequence of repeated defaults of the payment deadlines established in the regulations, are regulated. of measures to combat late payment, pursuant to Article 18 of the Organic Law 2/2012 of 27 April, on budgetary stability and financial sustainability.

Chapter II regulates certain aspects of the financing of the Autonomous Communities of the common regime and of the Cities with the Statute of Autonomy.

The financing system in force in 2016 was approved by the Fiscal and Financial Policy Council at its meeting of 15 July 2009 and incorporated into the legal order through the modification of the Organic Law on the Financing of the CCAA and the approval of Law 22/2009, of 18 December, which regulates the system of financing of the Autonomous Communities of the common regime and cities with the Statute of Autonomy and the modification of certain tax rules.

The financial resources that the system allocates for the coverage of the global financing needs of each Autonomous Community are made up of the Global Sufficiency Fund, the Transfer of the Fundamental Public Service Guarantee Fund, and the Tax Capacity. The State expenditure budget includes the Global Sufficiency Fund and the State's contribution to the Guarantee Fund. The collection of the taxes that the State has given to them totally or partially, however, by their nature, have no reflection in the General Budget of the State.

In addition, to favor the convergence between Autonomous Communities and the development of those with lower per capita income, Law 22/2009 regulates two Autonomous Convergence Funds with additional resources from the State: the Competitiveness Fund and the Cooperation Fund.

On the other hand, in the year 2016 the settlement of the financing system for 2014 will be carried out, with the necessary aspects to be regulated in the indicated chapter.

The transfer regime in 2016, which corresponds to the effective cost of the services assumed by the Autonomous Communities, as well as the minimum content of the Royal Decrees to approve the new transfers, is regulated in this chapter.

Finally, the regulation of the Interterritorial Compensation Funds is collected, distinguishing between the Compensation Fund and the Supplementary Fund. Both Funds are intended to finance investment expenditure by the Autonomous Communities. However, the Supplementary Fund may be used for the financing of start-up or operating expenditure on investments made under Section 33 of the General Budget of the State.

IX

The General Budget Law of the State contains in Title VIII, under the heading "Social Quotations", the rules on the bases and types of contributions of the various social security schemes, proceeding to their updating.

The Title consists of two articles relating, respectively, to "Bases and types of contribution to Social Security, Unemployment, Protection for the cessation of activity, Guarantee Fund and Professional Training during the year 2016" and "Quotation to passive rights and to the General Mutuals of Officials for the year 2016".

X

The content of the Budget Law is supplemented by a number of additional, transitional, repeal and final provisions, which contain very varied provisions. However, for better systematization, they have been grouped by subjects and by reference to the corresponding Law Titles.

Thus, as complementary rules in relation to budgetary management, the provision is maintained that the subscription of agreements by the state public sector with Autonomous Communities that would have breached their objective of budgetary stability, public debt or the spending rule for the financial years 2014, 2015 or 2016, will require a favorable, mandatory and binding report from the Ministry of Finance and Public Administrations whenever they involve the transfer of state resources or entail a commitment to carry out spending.

Provisions on budgetary management relating to loans and advances financed from the General Budget of the State are included in order to meet the objectives of budgetary stability and indebtedness. The incorporation of cash balances of the autonomous body National Institute of Public Administration is authorized up to a maximum limit of 319,510.00 euros, intended for the implementation of the Training Plans for Employment assigned to that body.

The financing of the actions to be developed by the Autonomous Communities and the National Institute of Health Management is also regulated through the appropriate collaboration agreement for the control and monitoring of the temporary incapacity. And the deadline for the cancellation of loans granted to Social Security is extended.

As usual, the annual State subsidy for the operational and security expenditure of political parties for 2016 is also established, in accordance with the provisions of the Organic Law 8/2007 of 4 July on the Financing of Political Parties. In addition, rules for the implementation of the Centre for Technological and Industrial Development, as well as loans and advances from appropriations for research, development and innovation policy, are also included.

The regulation of contributions for the financing of the electricity sector with exclusive validity in the year 2016 is anticipated, allowing the generation of credit for the amount of the excess effective collection of taxes included in the Law of fiscal measures for energy sustainability (2,704,510.25 thousand euros) up to a maximum of 240,500,00 thousand euros to finance costs of the electricity sector.

With regard to the area of personnel costs, a provision is introduced that will allow staff at the service of the public sector to recover part of the extraordinary and additional pay of the month of December 2012, which was abolished by application of the Royal Decree-Law 20/2012 of July 13, of measures to guarantee budgetary stability and the promotion of competitiveness.

On the other hand, the maximum limit for the Public Employment Offer for access to judicial and fiscal careers, established in 100 places, as well as the maximum templates for professional soldiers of troops and marineria to be reached at December 31, 2016, will be set in the additional of the law, which will not be able to exceed 79,000 troops.

It is regulated the possibility, with the limitations and requirements that are contemplated, that in the year 2016 the public companies, the public entities, the foundations of the public sector and the consortiums participated mainly by the administrations and agencies that integrate the public sector defined in article 19, section One, of the Law of Budgets, can proceed to the hiring of new staff. However, in the year 2016, the number of managerial staff positions in the state public sector will not be increased from the existing one to 31 December 2015.

On the other hand, the modalities of temporary teaching that the University Centers of Defense will be able to carry out, in accordance with the provisions of the Organic Law 6/2001, of 21 December, of Universities are regulated.

Likewise, the provisions of Article 26.3 of Royal Decree 462/2002 of 24 May, of compensation for the service, relating to staff destined abroad, are suspended during this exercise. The remuneration also is updated to the management and other staff of the Collaborating Mutuals with the Social Security and their joint centers, as well as the modules for the economic compensation for the actions of Judges of Peace and Secretaries of the Courts of Peace.

Finally, as far as this matter is concerned, a series of rules are foreseen to achieve greater control in the management of personnel costs, in relation to the incentives to the performance of State Agencies and the modifications of the staff templates of the Centers and Health Services of agencies that are dependent on the General Administration of the State. On the other hand, it is established as a rule of closure that any action proposed by the ministerial departments during the financial year may not result in a net increase in the expenditure of staff at the service of the Administration.

In relation to public pensions and welfare benefits, the amounts of the family benefits of Social Security are established, of the economic benefits provided for in the recast of the General Law on the Rights of Persons with Disabilities and of their Social Inclusion, approved by the Royal Legislative Decree 1/2013, of 29 November, and of the care pensions and the update of the economic benefits recognized under the Law 3/2005, of March 18, to the persons of Spanish origin displaced abroad during the period of the civil war. The application of the additional 30th of Law 27/2011, of August 1, on the updating, adequacy and modernization of the Social Security system is postponed. Rules are also introduced regarding the increase of the benefits due to the great invalidity of the Special Regime of the Armed Forces and the amount for the year 2016 of the social aid to those affected by the Human Immunodeficiency Virus (HIV) is fixed.

The financing of extraordinary pensions is regulated for the personnel of the Armed Forces and the State Security Forces and Forces, to which Article 20 of Royal Decree-Law 13/2010, of September 3, of actions in the field of taxation, labor and liberalizing to encourage investment and job creation, is applicable.

The economic rules concern, first and foremost, the legal interest of money, which is set for the year 2016 at a rate of 3.00 percent, and interest on late payment, which is fixed at 3.75 percent. The interest for late payment referred to in Article 38.2 of Law 38/2003 of 17 November, General of Grants, which will be 3.75 percent, is also fixed.

In relation to the State's coverage of the risks of the internationalization of the Spanish economy, the maximum limit of coverage for new contracts is established that can assure and distribute CESCE in the financial year 2016 in 9,000,000,00 thousand euros, excluding the Open Policies of Short Term, except those of Documentary Credits.

On the other hand, it is appropriate to reflect in the additional provisions of the Law the support for scientific research and technological development, with a double manifestation; on the one hand, the maximum amount of the line of financing is established for the support of the capitalization of companies of high technological content, created by the first section of the second provision of Law 6/2000, of 13 December, for which measures of stimulus to the family saving and small and medium enterprise are approved, with an amount of 18,579.76 thousand euros and of another, fixes the maximum amount of the support line for business projects of the technological base companies set up by paragraph 2 of the Additional Disposition second of the same law, which is set at EUR 20,446.76 thousand. Financial support is regulated for small and medium-sized enterprises with an allocation of EUR 57,425.48 thousand to the financing line provided for in the Additional Twenty-fifth of the Law No 2/2004 of 27 December 2005 on the General Budget of the State of 2005. On the other hand, the funding line aimed at encouraging the start-up of entrepreneurial projects promoted by entrepreneurs and ICT companies-Digital Agenda, created by Law 17/2012, of December 27, of the General Budget of the State for 2013 is given for this year with 15,000 thousand euros. In addition, support for young entrepreneurs is also regulated, where a contribution of € 20,446.76 000 is provided for the funding line created in the additional 20th of Law 39/2010 of 22 December, of the State Budget for the year 2011.

In addition, a provision is made for loans from the Ministry of Economy and Competitiveness for the award of grants and support for research and innovation support.

With regard to the promotion of foreign investment, an endowment is established for the Fund for Investments in the Exterior of 50,000.00 thousand euros and an endowment to the Fund for Investments in the Foreign of Small and Medium Enterprises, of 5,000.00 thousand euros. The maximum total amount of the operations that can be approved by the respective Executive Committees, is fixed at 300,000.00 thousand euros for the first one and in 35,000.00 thousand euros for the second. The support fund for the promotion and development of infrastructure and services of the Autonomy and Care System, which in this year amounts to 5,000 thousand euros, is also provided for.

The precepts relating to the State Guarantee for works of cultural interest, which are temporarily transferred for exhibition in institutions of exclusive competence of the Ministry of Education, Culture and Sport and its bodies, are set out below. In addition, rules are established for the authorization of the indebtedness of the ADIF-High Speed entity by the Ministry of Finance and Public Administrations.

The provisions concerning the allocation of amounts for the purposes of social interest and the financing of the Catholic Church are collected.

In the tax area, priority activities and programs of patronage are established and the tax benefits applicable to various events that qualify as exceptional public interest are regulated.

With regard to the Territorial Authorities, the forecast already included in previous exercises that the amount of the expenses for the health care to patients resident in Spain derived between Autonomous Communities, as well as those relating to the health care covered by the Fund of Assistance Guarantee is met by compensation of the positive or negative balances, resulting from their liquidation, corresponding to each Autonomous Community.

Payments are authorized for local and regional services transferred to the Generalitat de Catalunya.

On the other hand, the application of the provisions of article 2 ter 4 of the Organic Law 4/2000, of 11 January, on the rights and freedoms of foreigners in Spain and their social integration, as well as the application of certain precepts of Law 39/2006, of 14 December, of the Promotion of Personal Autonomy and Attention to Persons in a Situation of Dependence and the Application of the Additional Disposition Fifth of Law 56/2003, of 16 December, of Employment, on the Comprehensive Plan of Employment of the Canary Islands, is suspended during the financial year 2016. It also regulates the granting of nominative grants for the financing of the regular public transport of passengers from Madrid, Barcelona and the Canary Islands.

With regard to the financing of the Territorial Authorities, the criteria for the calculation of the rate of evolution of the tax revenues of the State referred to in Chapter I of Title VII of this Law of State General Budget are fixed.

In this exercise, an additional provision has been maintained to implement the payment of the compensation established in favour of certain Autonomous Communities, pursuant to Article 6.2 of the Organic Law 8/1980 of 22 September, of Financing of the Autonomous Communities, as a result of the state regulation of the Tax on Deposits in Credit Entities, as well as the payment of the collection of this tax to those Communities. Also in this exercise, an additional provision is introduced that establishes the criteria for the practice of deductions or deductions from the resources of the financing schemes of the Autonomous Communities and Cities with Autonomy Statute made in accordance with the current regulations.

The public multi-purpose income indicator (IPREM) is determined for 2016, which is maintained on the same terms as the last financial year. On the other hand, in the same terms as in previous years, the reduction of 50% in the business price in the case of change in the job at risk during pregnancy or during natural lactation, as well as in cases of occupational disease, is maintained.

The commitment of the Government to make progress in ensuring the compatibility of the objectives of budgetary stability and financial sustainability, with the full financing of the non-contributory and universal benefits in charge of the budgets of the Public Administrations, in terms of the separation of sources of financing from the Social Security benefits, is included.

With regard to the State Employment Public Service, the rules regarding the management by this State of the actions, measures and programmes provided for in point (h) of Article 13 of Law 56/2003, of 16 December, of Employment are contemplated. On the other hand, the application of the funds from the vocational training quota to the financing of vocational training for unemployment is foreseen, with the aim of promoting and extending between the companies and the workers a training that responds to their needs and contributes to the development of an economy based on knowledge, in terms similar to those collected for the financial year 2015 and the application of the additional twentieth of Law 27/2011, of 1 August, on the updating, adaptation and modernization of the Social Security System is postponed.

It is available that the paid leave for female employees in the state of pregnancy introduced by Law 7/2007, of 12 April, of the Basic Staff Regulations after the modification operated by this Law will be applied since its entry into force, and the extension is provided for the employment of certain rights on permits and licenses and foresight on the beginning of a negotiating period on certain issues of its legal regime.

Finally, it is established that during 2016 State Agencies will not be created, except for the State Agency for Research, in any case that the creation of this Agency will not be able to increase public expenditure. On the other hand, the period provided for in Law 16/1985 of 25 June, in relation to the Inventory of Furniture of the Church, is extended by one year.

A number of transitional provisions are contained, on the one hand, to the compensation for residence of staff at the service of the State public sector and to personal and transitional allowances and other similar remuneration. On the other hand, in the field of taxation, it is established that civil societies which, with effect from 1 January 2016, will have the status of taxpayers in the company tax and therefore cease in the special scheme of the surcharge on equivalence, may apply, where appropriate, the provisions of Article 155 of Law 37/1992 of 28 December 1992 on the value added tax and in Article 60 of the value added tax regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

As regards the derogating provisions, two provisions of repeal are laid down, on the one hand, of the additional 30th of Law 42/1994, of 30 December, of Fiscal, Administrative and Social Order Measures and, on the other hand, of the Additional Disposition of the 10th of the Law 40/2007, of December 4, of measures in the field of Social Security.

The Law closes with a set of final provisions, in which the modifications made to various legal norms are collected. In particular, the Law affects the modification of the text recast of the Law of Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30; of Law 16/2003, of 28 May, of cohesion and quality of the National System of Health; of Law 47/2003, of 26 November, General Budget; of Law 7/2007, of the Law 7/2007, of the Basic Statute of Public Employment; of Law 8/2009, of 28 August, of financing of the Corporation of Radio and Television Española, S.A.; of Law 9/2009, of 6 October, of extension of the duration of the paternity leave in the cases of birth, adoption or reception; Law 27/2011 of 1 August on updating, adapting and modernising the social security system; Law 22/2013 of 23 December 2013 on the general budget of the State for the year 2014; Law 36/2014 of 26 December 2014 on the General Budget of the State for the year 2015; Royal Decree 1/2015 of 24 July, approving the recast of the Law on the guarantees and rational use of medicinal products and medical devices.

The Law ends with the traditional provision regarding the management of budget appropriations in the area of Passive Classes and the enabling of the Government to carry out the regulatory development required by this Law.

TITLE I

From the approval of the Budgets and their modifications

CHAPTER I

Initial credits and funding for them

Article 1. Scope of the General Budget of the State.

In the General Budget of the State for the year 2016, they are integrated:

a) The state budget.

b) The budgets of the autonomous agencies of the General Administration of the State.

c) The Social Security budget.

d) The budgets of state agencies.

(e) The budgets of the public bodies whose specific rules give the appropriations in their expenditure budget a limited amount.

f) The budgets of the remaining entities in the State administrative public sector.

g) The budgets of the funds lacking legal personality as referred to in Article 2.2 of Law 47/2003 of 26 November, General Budget.

h) The budgets of state mercantile societies.

i) The budgets of the state public sector foundations.

j) The budgets of public entities and other public bodies of this nature.

Article 2. From the approval of the states of expenditure and revenue of the Entes referred to in points (a) to (e) of Article 1 of this Law.

One. For the implementation of the programmes integrated into the expenditure statements of the budgets of the Entes referred to in paragraphs (a), (b), (c), (d) and (e) of the previous Article, appropriations in economic Chapters I to VIII are approved in the amount of EUR 351,856,294.76 thousand, according to the distribution by programmes detailed in Annex I of this Law. The policy grouping of the credits for these programs is as follows:

Unemployment

Thousands of

Justice

1.604.311.79

Defense

5.734.291.91

security and prison institutions

7.903.617.60

Foreign Policy

1.477.939.85

Pensions

135.448,925.79

Other economic benefits

11.685.709.21

services and social promotion

2.296.222.52

5.214.915.94

19.620.938.90

to Housing and Building Building

587.109.09

and administering Social Security

5.990.123.50

4.000.117.65

2.484.280.81

Culture

806.759.34

Agriculture, fishing and power

7.403.252.30

Industry and energy

5.457.019, 46

Trade, tourism, and SMB

982,618.81

Grants

1,424.067.76

Infrastructures

6.048.971.96

Research, development and innovation

6.425.162, 27

Other economic activities

665.352.64

High address

633.570.89

Services

33.998.157.19

and tax administration

1.656.815, 13

Transfers to Other Public Administrations

48,816.042.45

Public Debt

33,490.000.00

351.856.294.76

Two. In the income statements of the Entes referred to in the preceding paragraph, the estimates of the economic rights to be settled during the financial year are collected. The distribution of its consolidated amount, expressed in thousands of euros, is set out below:

Economic

I to VII

Revenue no

financials

Chapter VIII

Assets

financials

Total revenue

Status

134.238.030.09

2.773.731.00

137.011.761.09

bodies

32.961.781.61

563,611.42

33.525.393.03

Social Security

119.921.820, 19

7.863.453.09

127.785.273.28

Agencies

324.233.53

171.389.99

495.623.52

1.e) of this Law

186.583.14

27.710.90

214.294.04

Total

287.632.448.56

11.399.896.40

299.032.344.96

Three. For internal transfers between the Entes referred to in paragraph 1 of this Article, appropriations are approved in the amount of 30,741,856,51 thousand euros with the following breakdown by Entes:

of

Target

Transfers

Status

Autonomous Bodies

Security

Social

state

Agencies

Agencies in Article 1.e) of this Law

Total

-

6.511.705.67

13.160.121.85

771.134.80

5.254.647.59

25.697.609, 91

stand-alone bodies

278.340.82

65.089.26

-

1.863.59

-

345.293.67

agencies

92,591.70

1.167.14

-

-

-

93.758.84

Social Security

163,719.45

1.593.54

4.439.563.16

-

-

4.604.876.15

. 1.e) of this Law

317.94

-

-

-

-

317.94

Total

534.969.91

6.579.555.61

17.599.685.01

772.998.39

5.254.647.59

30.741.856.51

Four. The appropriations included in the programmes and transfers between sub-sectors of the expenditure states approved in this article are distributed organically and economically, expressed in thousands of euros, as follows:

Economic

I to VII

Expenses not

financials

Chapter VIII

Financial

Assets

Total Expenses

Status

157.189.222.85

33.239.902.68

190.429.125.53

bodies

40.038.981.95

11.168.61

40.050.150.56

Social Security

141.266.071, 63

4.119.240.01

145.385.311.64

agencies

588.49

1.264.621.91

1.e) of this Law

5.467.545.47

1.396.16

5.468.941.63

Total

345.225.855.32

37.372.295.95

382.598.151.27

Five. For the depreciation of financial liabilities, appropriations are approved in Chapter IX of the states of expenditure of the Entes referred to in paragraph One, in the amount of 84,513,728.33 thousand euros, the distribution of which is detailed in Annex I of this Law.

Article 3. Of the tax benefits.

Tax benefits that affect state taxes are estimated at 34,498,480 thousand euros. Its systematic management is incorporated as an annex to the state of income of the State.

Article 4. The financing of the appropriations approved in Article 2 of this Law.

The credits approved in Article 2 (1) of this Law, amounting to 351,856,294.76 thousand euros will be financed:

(a) With the economic rights to be liquidated during the financial year, detailed in the corresponding income statements and estimated at 299,032,344,96 thousand euros; and

b) With the net borrowing resulting from the operations that are regulated in Chapter I of Title V of this Law.

Article 5. Of the budgets of the Entes referred to in points (f), (g), (h), (i) and (j) of Article 1 of this Law.

One. The budgets of the remaining entities in the State administrative public sector listed in Annex VIII are approved, including estimates of expenditure and estimates of revenue relating to them and their financial statements, without prejudice to the control mechanisms which may, where appropriate, contain the provisions resulting from them.

Two. The budgets of the public undertakings and the public bodies specified in Annex IX are approved, including estimates of expenditure and estimates of revenue relating to them and their financial statements, without prejudice to the control mechanisms which may, where appropriate, contain the provisions applicable to them.

Three. The budgets of state-owned commercial companies with a majority of public capital are approved, which collect their estimates of expenditure and estimates of income, presented individually or consolidated with the group of companies to which they belong, in the latter case the companies object of consolidated presentation. Without prejudice to the foregoing, they are, in any case, separate from those of the state commercial companies which receive grants from the State's General Budget.

Four. The budgets of the state public sector foundations that collect their estimates of expenditure and revenue forecasts as listed in Annex X are approved.

Five. The budgets of the funds lacking in legal personality referred to in Article 2.2 of Law 47/2003 of 26 November of 26 November, General Budget, as listed in Annex XI, are approved, including estimates of expenditure and estimates of revenue relating to them and their financial statements, without prejudice to the control mechanisms which may, where appropriate, contain the provisions resulting from them.

Article 6. Budget of the Bank of Spain.

According to the provisions of article 4.2 of Law 13/1994, of 1 June, of the Autonomy of the Banco de España, the budget of operating expenses and investments of the Banco de España, which joins this Law, is approved.

Article 7. Budget of the Consorcios of the Additional Disposition 9 of Law 47/2003 of 26 November, General Budget.

In accordance with the Additional Disposition 9 of Law 47/2003, of November 26, General Budget, the operating and capital budgets of the Consorcios attached to the state public administration are joined to this Law not subject to their decision-making power in the absence of any of the circumstances provided for in points (a) to (e) of point 2 of the additional 20th of Law 30/1992, of 26 November, of the Legal Regime of the Public Administrations and of the Common Administrative Procedure.

CHAPTER II

Rules for amending and implementing budget appropriations

Article 8. General principles.

With exclusive effect for the year 2016, the modifications of the budget credits authorized in this Law will be subject to the following rules:

First. The amendments to the budget appropriations shall be in accordance with the provisions of this Law, and to the effect provided for in Law 47/2003 of 26 November, General Budget, at the ends which are not amended by that Law.

Second. Irrespective of the levels of linkage laid down in Articles 43 and 44 of the General Budget Law, any budgetary modification agreement shall expressly indicate the Section, Service or Public Authority to which it relates, as well as the programme, article, concept and sub-concept, if any, affected by it.

Third. Credit transfers and bookkeeping carried out between or under Articles 40 to 43 and 70 to 73 of the economic classification of expenditure shall be carried out through the budget programme 000X 'Internal transfers'.

Article 9. Binding appropriations.

One. With exclusive validity during the year 2016, the following credits will be considered binding in the budget of the State, Autonomous Bodies, State Agencies and other Public Bodies:

1. The appropriations entered to meet the obligations of previous financial years, with the level of economic disaggregation with which they appear in the statement of expenditure.

2. Appropriations 162.00 'Training and further training of staff' and 162.04 'Social action'.

Two. With exclusive validity during the year 2016, it will be considered binding in the budget of the State, Autonomous Bodies and other Public Bodies the credit 221.09 "Labors of the National Mint and Timbre".

Three. The following credits shall be considered as binding for the year 2016:

1. In the budget of Section 16 "Ministry of the Interior", credit 16.03.132A.221.10 "A la Fábrica Nacional de Moneda y Timbre por affección de las tasas del DNI y passports", will be linked at the sub-concept level.

2. In the Budget of Section 20 "Ministry of Industry, Energy and Tourism", they will be linked at the level of chapter, with the exception of the nominative grants, and without prejudice to their specification at the level of the concept in the states of expenditure, the budgetary appropriations entered in Chapter 7 "Transfer of capital", for the Service 12 "Secretariat of State of Telecommunications and for the Information Society", program 467G "Research and Development of the Information Society" and 467I "Technological innovation of telecommunications".

The bookings to be carried out in the framework of the public calls made under the link levels established in this section, when the recipients are the autonomous agencies, state agencies and public bodies of Article 1 (e) of this Law, will have to be carried out from the program 000X "Internal Transfers", processing, if necessary, the corresponding transfers of credits under the provisions of article 10.Three of this Law.

3. In the budget of Section 23 "Ministry of Agriculture, Food and the Environment", credit 23.05.452A.615 " Investments in environmental actions will be linked at the level of the concept. Actions funded from proceeds from auctioning of allowances "and credit 23.10.456M.602" PIMA ADAPTA. Plan for priority actions in water, coasts and biodiversity. Actions financed from revenue from auctioning of allowances ".

4. In the budget of Section 26 "Ministry of Health, Social Services and Equality", it will link at the sub-concept level the credit 26.18.231A.227.11 "For activities of prevention, investigation, prosecution and repression of crimes related to drug trafficking and other purposes referred to in Law 17/2003, of May 29".

5. In the budget of Section 27 "Ministry of Economy and Competitiveness", they will be linked at the level of Chapter, with the exception of the nominative grants and without prejudice to their specification at the level of the expenditure statements, the budgetary appropriations entered in Chapter 7 "Transfer of capital", for the following services and programmes: Service 13 "Directorate-General for Scientific and Technical Research", programme 463B "Promotion and coordination of scientific and technical research", Service 14 "Directorate-General for Innovation and Competitiveness", programme 467C "Research and technological-industrial development".

In the budget of the body 27.104 "National Institute of Agricultural and Food Research and Technology", it will link at the level of chapter, with the exception of the nominative grants and without prejudice to its specification at the level of concept in the states of expenditure, the budgetary appropriations entered in Chapter 7 "Transfers of capital" for the program 467D "Research and agrarian experimentation".

In the budget of the body 27.107 "Health Institute Carlos III" will link at the level of chapter, with the exception of the nominative grants and without prejudice to its specification at the level of concept in the states of expenditure, the budgetary appropriations entered in Chapter 7 "Transfers of capital" for the program 465A "Health Research".

The bookings to be carried out in the framework of the public calls made under the linkage levels set out in this paragraph, when the recipients are the autonomous agencies, state agencies and public bodies of Article 1 (e) of this Law, will have to be carried out from the program 000X "Internal Transfers", processing, if necessary, the corresponding credit transfers.

Article 10. Specific powers with regard to budgetary changes.

One. With exclusive validity for the year 2016, the Minister of Finance and Public Administrations correspond to the following specific competences in terms of budgetary changes:

1. To authorise transfers affecting the appropriations referred to in Article 9 (2), (1) (1) and (3) of this Law.

2. Authorize transfers to be carried out under credit 26.18.231A.227.11 "For activities of prevention, investigation, prosecution and repression of crimes related to drug trafficking and other purposes referred to in Law 17/2003 of May 29", when directed to other ministerial departments.

3. Allow credit generations to create new concepts in chapters 4 "Current transfers" and 7 "Capital transfers" or for other chapters where they are not previously covered by the codes that define the economic classification.

4. To authorize credit transfers between services or autonomous agencies of different ministerial departments, where this is necessary for the distribution of the credits of the National Fund for Scientific and Technical Research.

5. To authorize credit transfers between services or self-employed bodies of different ministerial departments, where this is necessary to make the redistribution, reallocation or mobility of the personnel or the staff members effective, in the cases provided for in Chapter IV of Title III of the General Staff Regulations of Revenue to the Service of the General Administration of the State and of the Provision of Jobs and Professional Promotion of Civil Servants of the General Administration of the State, approved by Royal Decree 364/1995, of 10 In March, as well as to make effective the forced mobility of the staff of the General Administration of the State in accordance with the regulations that apply to them.

6. Authorise the credit modifications to be made in the budget of the State Employment Public Service that affect the appropriations specified for this autonomous body in Annex II.Seconds.

7. To authorise, in the budget of the autonomous bodies, the generations of credit for the income of the State legally affected to finance actions of the autonomous body concerned.

Two. For the year 2016, it is for the Minister of Defence to authorise the generations of credit referred to in Article 53.2.b) of Law 47/2003 of 26 November, General Budget, motivated by income from sales of pharmaceutical products or from the provision of hospital services, as well as from income from supplies of food, fuel or food supplies duly authorised, and services to armies of countries integrated into NATO and those from services and sales services carried out by the Cria Caballar Area of the Armed Forces.

Three. With exclusive validity for the year 2016, they correspond to the Minister of Health, Social Services and Equality to authorize the generations of credit referred to in article 53.2.b) of Law 47/2003, of November 26, General Budget, as a result of the revenues referred to in the Additional Disposition twenty second of the text recast of the General Law of Social Security, approved by Royal Decree Legislative 1/1994, of 20 June.

In order to reflect the impact that the State Health Administration's transfers would have on the expenditure budget of the National Institute of Health Management, for the generation of credit that would have occurred as a result of the effective collection of revenues referred to in the additional Twenty-second Disposition of the text recast of the General Law of Social Security, the Minister of Health, Social Services and Equality may authorize the credit extensions that were necessary in the expenditure budget of that Entity.

In any case, once the budgetary changes referred to in the previous paragraph have been authorized, they shall be forwarded to the Ministry of Finance and Public Administrations, the Directorate-General for Budgets, for their knowledge.

Four. For the year 2016, the Minister for Economic Affairs and Competitiveness is the sole responsibility for the following specific competences in terms of budgetary changes:

Authorize in the budget of your department the credit transfers that affect the current transfers and internal capital, when these are the result of the granting of aid to public bodies in the framework of public calls and are financed from the research programs 463B "Promotion and coordination of scientific and technical research" and 467C "Research and technological-industrial development".

Five. With exclusive validity for the year 2016, it is up to the Director of the Health Institute Carlos III to authorize in the budget of the said agency the credit transfers that affect the current transfers and capital between sub-sectors, as these are a consequence of the granting of aid to public agencies in the framework of public calls and are financed from the program 465 "Health Research".

Six. With exclusive validity for the year 2016, in the case of changes of credit in the budget of the public agencies of Article 1 of this Law, the financing of which is to be carried out from the State expenditure budget, both modifications shall be agreed by the procedure that applies to that of the State.

Seven. The Government shall forward to the General Cortes, through its budgetary office, quarterly information on all transfers referred to in this Article, identifying the items concerned, their amount and purpose. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

Article 11. Of the budgetary constraints.

One. The limitation for carrying out credit transfers from capital to current operations, as referred to in Article 5 (2) (a) of Law 47/2003, of 26 November, General Budget, shall not apply for the following transfers:

(a) Those that are necessary to meet obligations of any order motivated by claims, catastrophes or other of recognized urgency declared by rules with the rank of Law.

b) Those that are necessary to distribute the credits of the National Fund for Scientific and Technical Research.

(c) Those resulting from the budget of the Institute of Housing, Infrastructure and Defense Equipment to enable the State of funds to meet operational and investment needs of the Armed Forces.

Two. The limitations set out in Article 5 (2) (b) of Law 47/2003 of 26 November, General Budget, shall not apply where the transfers are made in use of the authorisation contained in Article 10 (2), (4) and (5) of this Law.

Three. With exclusive validity for the year 2016, the credit generations that assume increases in the credits for performance incentives and whose authorization is not the responsibility of the Minister of Finance and Public Administrations, will require prior favorable report from the Department of Finance.

Four. With exclusive effect for the year 2016, the limitations contained in Article 50 of Law 47/2003, of 26 November, General Budget, regarding the financing of the credit extensions to be carried out in the budget application 27.04,923O.351 "Coverage of risks in guarantees provided by the Treasury, including the risks of previous years" and in the budget application 27.04,923O.355 "Compensations derived from the execution of guarantees against the Treasury", when they are the result of the financial measures contained in the Royal, will not apply. Decree-law 7/2008, of 13 October, of Urgent Measures in Economic and Financial matters in relation to the Plan of Concerted Action of the Countries of the Euro Zone, the additional twenty-first Disposition of Law 54/1997, of 27 November, of the Electrical Sector, in the additional Disposition second of the Royal Decree-Law 9/2009, of June 26, on bank restructuring and strengthening of the own resources of the credit institutions, in the only article of the Royal Decree-Law 9/2010, of 28 May, for which the General Administration of the State is authorized to the granting of certain financing operations in the framework of the European financial stabilisation mechanism, in paragraph Dos.b) of Article 49 of Law 39/2010 of 22 December 2010, of the General Budget of the State for the year 2011, in paragraph Dos.e) of Article 52 of Law 2/2012 of 29 June 2012 of the General Budget of the State for the year 2012, and in paragraph Dos.b) of Article 54 of Law 17/2012 of 27 December 2013 on the General Budget of the State for the year 2013.

Five. The Government shall communicate quarterly to the General Cortes, through its budgetary office, the credit modifications made in that period of time, for the purposes of reporting compliance with the provisions of this article. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

Article 12. Of the extensions and additions of credit.

One. For the purposes of Article 54 of Law 47/2003 of 26 November, General Budget, the appropriations listed in Annex II to this Law shall be extended.

Two. For the purposes of Article 58.a) of Law 47/2003, of 26 November, General Budget, the appropriations for the year 2016 may be incorporated into the appropriations for the financial year 2016.

CHAPTER III

From Social Security

Article 13. Of Social Security.

One. The financing of health care, through the National Institute of Health Management's Budget, will be carried out with two final contributions from the State, one for current operations, for an amount of 223,123.59 thousand euros, and one for capital operations, for an amount of 10,141.18 thousand euros, and with any other income affected to that Entity, for an estimated amount of 1,097.46 thousand euros.

Two. The State contributes to the Social Security system 7.409.936.20 thousand euros to pay for the financing of the allowances for the minimum pensions of this system.

The pace of implementation of this appropriation to finance the pension minimums will be adapted to the financial needs of the General Treasury of Social Security and to the needs arising from the implementation of the State Budget, for which the favorable report of the Ministry of Finance and Public Administrations for each of the funds will be required.

Three. The budget of the Institute of Older and Social Services will be financed in the year 2016 with contributions from the State for current operations amounting to 3.846.987.84 thousand euros and for capital operations for an amount of 6,125.00 thousand euros, as well as for any other income affected to the services provided by the Entity, for an estimated amount of 56,860.19 thousand euros.

Four. The non-contributory health care of the Social Institute of the Navy will be financed with two contributions from the State, one for current operations for an amount of 2,855.00 thousand euros, and one for capital operations for an amount of 20,00 thousand euros. In addition, the social services of the Institute will be financed by the State's contribution, through a current transfer of EUR 13,555.01 thousand and a transfer for capital operations amounting to EUR 1,100,00 thousand.

TITLE II

From budget management

CHAPTER I

From managing your teaching budgets

Article 14. Economic module for the distribution of public funds for the support of concerted centers.

One. In accordance with the second and third paragraphs of Article 117 and the Additional 22nd of the Organic Law 2/2006 of 3 May of Education, the amount of the economic module per school unit, for the purpose of distributing the total amount of public funds allocated to the support of the centres for the year 2016 is set out in Annex IV of this Law.

In order to comply with the provisions of Article 116.1 in conjunction with 15.2 of Organic Law 2/2006 of 3 May of Education, the units that are designed in the teaching of Child Education shall be financed in accordance with the economic modules set out in Annex IV.

The Mid-Grade and Higher Grade Training Cycles will be funded according to the economic modules set out in Annex IV. In the case of other expenditure of those concerted vocational training units which are authorized for a ratio of less than 30 pupils per school unit, a reduction coefficient of 0,015 shall be applied for each of the least-authorised students.

The funding of the Training in Work Centres (FCT) corresponding to the Training Cycles of the Middle and Higher Education, with regard to the participation of the enterprises in the development of the students ' practices, will be carried out in similar terms to those established for the public centers.

The Basic Vocational Training Cycles shall be financed in accordance with the economic module set out in Annex IV. The concerts of the Basic Professional Training Cycles will be general in nature, as provided for in Article 116.6 of the Organic Law 2/2006 of 3 May, as amended by paragraph 70 of the Organic Law 8/2013 of 9 December for the improvement of the educational quality.

The second course of the Basic Vocational Training Cycles will be implemented in the school year 2015/2016, in which the offer of initial vocational qualification programs will be abolished, according to the final Disposition of the Organic Law of 9 December 2013.

Also, the concerted units in which the teaching of Baccalaureate is delivered shall be financed in accordance with the economic module set out in Annex IV.

The Autonomous Communities may adapt the modules set out in that Annex to the requirements arising from the curriculum established by each of the teachings, provided that this does not result in a decrease in the amounts of these modules in any of the amounts in which they differ, as set out in this Law.

The remuneration of the teaching staff will be effective from 1 January 2016, without prejudice to the date on which the respective Collective Agreements of Private Education Enterprises are signed, fully or partially supported by public funds, applicable to each level of education in the agreed centres. The Administration may accept payments on account, upon the express and matching request of all the employers ' organizations and consultation with the trade unions of the aforementioned Collective Agreements, until the signature of the corresponding Convention occurs, considering that these payments to account will take effect from January 1, 2016. The component of the module for 'Other Expenditure' shall take effect from 1 January 2016.

The amounts indicated for salaries of the teaching staff, including social charges, will be paid directly by the Administration, without prejudice to the employment relationship between the faculty and the head of the respective center. The distribution of the amounts that make up the "Variable Expenses" shall be carried out in accordance with the provisions of the regulatory provisions of the concert regime.

The amount corresponding to "Other expenses" shall be paid monthly; the centres may justify their application at the end of the corresponding financial year jointly for all the concerted teachings of the centre. In the medium and higher education courses of a duration of 1,300 or 1,400 hours, the educational authorities may establish the payment of the item of other expenditure for the second course, fixed in the module referred to in Annex IV, together with the one corresponding to the first course. This does not imply an increase in the overall amount resulting.

Two. Teachers who have concerted units in all the courses of compulsory secondary education will be provided with the funding of the educational guidance services referred to in article 22.3 of the Organic Law 2/2006, of May 3, of Education. This appropriation is to be made on the basis of calculating the equivalent of a full day of the appropriate professional to these duties, for every 25 concerted units of compulsory secondary education. Therefore, the institutions shall be entitled to the corresponding working day of the said professional, depending on the number of compulsory secondary education units which are in agreement. In the field of their competences and in accordance with their budgetary resources, educational administrations will be able to increase the funding of educational guidance services.

Three. In the field of their competences, the educational authorities may establish the appropriate teacher/unit relationships to impart the current curriculum at each level of the concert, calculated on the basis of a teacher's days with twenty-five hours a week.

The Administration shall not assume the remuneration increases, the hourly reductions, or any other circumstances leading to exceeding the requirements of the economic modules of Annex IV.

In addition, the Administration will not assume the salary increases, fixed in Collective Agreement, that assume a higher percentage than the increase established for the teachers of public education at the different levels of education except that, in order to achieve the gradual equalization referred to in Article 117.4 of the Organic Law 2/2006, of May 3, of Education, there will be its express recognition by the Administration and the consequent budgetary consignation.

Four. The educational administrations may, in the field of their competences, increase the teacher/unit relations of the centers, depending on the total number of teachers affected by the recolocation measures that have been adopted until the entry into force of this Law and are currently included in the payroll of the delegated payment, as well as the progressive empowerment of the teaching teams. All this, without prejudice to the modifications of units that occur in the centers, as a consequence of the regulations in force in the field of educational concerts.

Five. The concerted centres will be provided with the financial and professional compensation for the exercise of the function of the Directive referred to in Article 117.3 of the Organic Law 2/2006 of 3 May of Education.

Six. The maximum amounts to be paid to students as a supplement to the amount of public funds allocated to the scheme of special concerts, subscribed for teaching of non-compulsory levels, and in the exclusive concept of regulated education, are as follows:

(a) Training cycles of a higher grade: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2016.

(b) Baccalaureate: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2016.

The funding obtained by the institutions, as a result of the collection of these amounts, will be complementary to that paid directly by the Administration for the financing of the "Other expenses".

The centres which in 2015 are authorised to receive quotas in excess of those indicated may maintain them for the financial year 2016.

The amount paid by the Administration may not be less than the amount resulting from a minimum of EUR 3,606,08 the amount corresponding to the "Other expenditure" component of the economic modules set out in Annex IV, and the competent educational authorities may establish the necessary regulation in this respect.

Seven. Financing of the concerted education in the cities of Ceuta and Melilla: in order to provide the centres of the management teams in the terms laid down in Article 1173 of the Organic Law 2/2006 of 3 May, and to increase the funding of the educational guidance services referred to in Article 22.3 of the same Organic Law, on the basis of calculating the equivalent of a full day of the professional appropriate to these functions, for each 16 of the Concerted Secondary Education units, the amount of the economic module per unit for the territorial scope of the cities of Ceuta and Melilla shall be as set out in Annex V.

Article 15. Authorization of personnel costs of the National University of Distance Education (UNED).

Under the provisions of the Additional Provision of Organic Law 6/2001, of 21 December, of Universities, and subject to the provisions of Title III of this Law, the costs of teaching staff (official and contracted) and the staff of administration and services (fixed official and employment) of the National University of Distance Education (UNED) for the year 2016 and the amounts shown in Annex VI of this Law are authorized.

CHAPTER II

From the Budget Management of Health and Social Services

Article 16. Specific powers in the field of budgetary changes of the National Institute of Health Management and the Institute of Older and Social Services.

It is up to the Minister of Finance and Public Administrations to authorize the following budgetary modifications to the budgets of the National Institute of Health Management and the Institute of Older and Social Services:

One. Credit transfers affecting staff expenditure or other budgetary appropriations as listed in Article 44 (2) of the General Budget Law.

Two. The additions of the remaining regulated in Article 58 of the General Budget Law.

Article 17. Application of cash balances in the Budget of the Institute of Older and Social Services.

The treasury remains, in favor of the Institute of Older and Social Services, existing in the General Treasury of Social Security at 31 December of each year, may be used to finance the spending budget of the Institute of Older and Social Services. They may also be used to finance possible modifications in the following financial year.

However, in 2016, the remaining cash flow that could be generated as a result of the State's surplus of non-contributory pension and retirement pensions for 2015, which are certified by the General Social Security Intervention, can only be applied to the financing of inadequacies that may arise in the provision of non-contributory pension and retirement pensions.

CHAPTER III

Other budgetary management rules

Article 18. State Tax Administration Agency.

One. The percentage of gross collection participation obtained in 2016 derived from the acts of liquidation and management of revenues or other administrative acts agreed or dictated by the State Tax Administration Agency shall be 5 per 100.

Two. For the purposes of the fourth subparagraph of paragraph 5. (b) Article 103 of Law 31/1990 of 27 December 1990, the change in the resources of the State Administration of Tax Administration derived from the indicated participation, will be used through a credit generation that will be authorized by the Minister of Finance and Public Administrations, the amount of which will be the result of applying the percentage indicated in the previous point.

Three. The collection derived from the acts of liquidation and management collected or from other administrative acts agreed upon or dictated by the State Agency of Tax Administration, applied to the State Revenue Budget in December 2015, may generate credit in the same concept, or equivalent, of the State Budget for 2016, in the percentage established in paragraph one of this article, according to the procedure provided for in the Order of 4 March 1993, which develops Article 97 of Law 39/1992, of 29 December, of General State Budgets for 1993.

TITLE III

From staff expenses

CHAPTER I

From staff expenses to public sector service

Article 19. Bases and coordination of the general planning of the economic activity in terms of personnel costs to the service of the public sector.

One. For the purposes of this Chapter, they constitute the public sector:

(a) The General Administration of the State, its Autonomous Bodies and State Agencies and the Universities of its competence.

(b) The Administrations of the Autonomous Communities, the Dependent Bodies and the Universities of their competence.

c) Local Corporations and Dependent Bodies.

d) The Management Entities and the Common Services of Social Security.

e) The constitutional organs of the State, without prejudice to the provisions of Article 72.1 of the Constitution.

(f) Public commercial companies, with the understanding of those in which the direct or indirect participation in their social capital of the administrations and entities listed in this article is greater than 50 percent.

g) Business public entities and the rest of the public sector and public sector entities, autonomous and local.

h) Public sector foundations and consortia mainly participated by the administrations and agencies that make up the public sector.

i) The Banco de España in the terms laid down in Law 13/1994, of 1 June, of Autonomy of the Banco de España.

j) The Bank Ordered Restructuring Fund (FROB).

Two. In 2016, the remuneration of staff at the service of the public sector will not be able to experience an overall increase of more than 1% compared with those in force at 31 December 2015, in terms of homogeneity for the two periods of comparison, both in terms of staff numbers and the age of the comparison.

Three. During the financial year 2016, the Administrations, entities and companies referred to in paragraph 1 of this Article shall not be able to make contributions to pension, employment or collective insurance contracts that include the coverage of the retirement contingency.

By way of derogation from the foregoing paragraph and provided that no increase in the wage bill of the Reference Administration occurs, in the terms set forth in this Law, the aforementioned Administrations, entities and companies may carry out collective insurance contracts that include the coverage of contingencies other than that of retirement. In addition, and provided that no increase in the wage bill of that Administration occurs, in the terms set out in this Law, they may make contributions to employment pension plans or collective insurance contracts that include the coverage of the retirement contingency, provided that the aforementioned insurance plans or contracts had been entered into before 31 December 2011.

Four. The labour force wage bill, which will be increased by the maximum percentage provided for in paragraph 2 of this Article, is made up of all the salary and extranalarial remuneration and the social action expenses incurred by such staff in 2015, in terms of homogeneity for the two periods of comparison.

Except, in any case:

(a) Social Security benefits and allowances.

(b) The contributions to the Social Security system by the employer.

(c) Compensation for transfers, suspensions or redundancies.

(d) The compensation or other expenses incurred by the worker.

Five. 1. The officials to whom Article 76 of the Basic Staff Regulations of Public Employment and included in the scope of Law 30/1984, of 2 August of 2 August, in the terms of the Fourth Final Disposition of the Basic Staff Regulations or of the Laws of Public Service dictated in the development of that State, shall, in terms of salary and triennial, be collected on the ordinary payroll from January to December 2016, the amounts referred to in the following terms:

/Subgroup Law 7/2007

Pay (euros)

Trienes (euros)

A1

13.441.80

516.96

A2

11.622.84

421.44

B

10.159.92

369.96

C1

8.726.76

318.96

C2

7.263.00

216.96

E (Law 30/1984) and Professional Pools (Act 7/2007)

6.647.52

163.32

2. The officials referred to in the preceding paragraph shall, in each of the extraordinary pages of the months of June and December in the year 2016, receive the amounts shown below:

/Subgroup Law 7/2007

Pay (euros)

Trienes (euros)

A1

691.21

26.58

A2

706.38

25.61

B

731.75

26.65

C1

628.53

22.96

C2

599.73

17.91

(Law 30/1984) and Pools Professionals (Act 7/2007)

553.96

13.61

Six. For the purposes of the above paragraph, the remuneration to be paid by the public officials that until the Law of General Budgets of the State for the year 2007 have been referred to the titling groups provided for in Article 25 of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, are referenced to the groups and subgroups of professional classification established in article 76 and Transitional Disposition third of the Law 7/2007, of April 12, for which the Basic Staff Regulations of the Public Employee are approved, without experiencing other variations that are derived from this Law. The equivalences between the two classification systems are as follows:

Group A Law 30/1984: Subgroup A1 Act 7/2007.

Group B Act 30/1984: Subgroup A2 Act 7/2007.

Group C Law 30/1984: Subgroup C1 Act 7/2007.

Group D Law 30/1984: Subgroup C2 Act 7/2007.

Group E Law 30/1984: Professional Groups Act 7/2007.

Seven. The provisions of the preceding paragraphs shall be without prejudice to any remuneration which, in a singular and exceptional manner, is essential for the content of the posts, the variation in the number of staff assigned to each programme or the degree of achievement of the objectives set out therein.

Eight. Agreements, agreements or agreements involving higher remuneration than those set out in paragraph Two shall be subject to appropriate adjustment, and the clauses which are contrary to it shall be rendered inapplicable.

Nine. The references to remuneration contained in this Law are always understood as being made for full remuneration.

Ten. The limits laid down in this Article shall apply to the remuneration of the commercial contracts of the public sector staff.

Once. This article is of a basic nature and is dictated by Articles 149.1.13 and 156.1 of the Constitution. In addition, paragraph Three is issued in application of the provisions of Article 29 of Law 7/2007, of 12 April, of the Basic Staff Regulations.

Article 20. Offer of Public Employment or other similar instrument of management of the provision of personnel needs.

One. 1. During the financial year 2016, only in the Public Sector defined in the previous article, with the exception of public commercial companies and business public entities, public sector foundations and consortiums participated mainly by the Administrations and Agencies that make up the Public Sector, which will be governed by the provisions of the additional tenth third, tenth and tenth, fifth, respectively, of this Law and the Constitutional Organ of the State, to the incorporation of new personnel subject to the limits and requirements laid down in the following paragraphs, except where it may be derived from the execution of selective processes corresponding to Public Employment Offerings of previous exercises or of military positions of Troop and Marineria required to achieve the actual numbers set out in the Additional Tenth 4th.

The limitation contained in the preceding paragraph reaches the places incurred in the processes of consolidation of employment provided for in the transitional provision fourth of the Basic Staff Regulations.

2. While respecting, in any case, the budgetary availabilities of Chapter I of the corresponding expenditure budgets, the replacement rate shall be fixed for the following sectors and administrations up to a maximum of 100%:

A) To the Public Administrations with educational competences for the development of the Organic Law 2/2006, of May 3, of Education, in relation to the determination of the number of places for the access to the bodies of teaching officials.

B) To the Public Administrations with health competencies regarding the places of hospitals and health centers of the National Health System.

C) To the State Security Forces and Corps, to the Autonomous Police Corps of those Autonomous Communities that have their own Police Corps in their territory, and, in the area of the Local Administration, to the staff of the Local Police, in relation to the coverage of the corresponding police posts.

In the case of the seats corresponding to the staff of the Local Police, one hundred percent of the rate of replacement of the personnel may be reached, provided that they are local entities that meet or do not exceed the limits that the local government regulations of the Local Government or, where appropriate, the General Budget Laws of the State, regarding the authorization of debt operations, will establish. They shall also comply with the principle of stability referred to in Article 11.4 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability both in the settlement of the budget for the previous year and in the current budget. With regard to the latter, the Entity shall adopt an Agreement of the Plenary or Competent Body requesting the replacement of the vacant places and showing that the implementation of this measure does not put at risk compliance with the objective of budgetary stability. This paragraph must be accredited by the corresponding Local Entity before the Ministry of Finance and Public Administrations, prior to the approval of the call for places.

In the case of the seats corresponding to the personnel of the Autonomous Police, one hundred percent of the rate of replacement of the personnel will be able to be reached, in the case of Autonomous Communities that meet the objectives of budgetary stability and public debt established in accordance with the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, both in the liquidation of the budget of the previous immediate financial year, and in the current budget.

D) To the Armed Forces in relation to the positions of the military and the military of complement in accordance with the provisions of Law 39/2007, of 19 November, of military career.

E) To the Public Administrations regarding the control and control of tax, labor, public subsidies and social security fraud, and the control of the efficient allocation of public resources.

F) To the Public Administrations regarding legal advice and the management of public resources.

G) In the Administration of Justice, taking into account the special circumstances that are present in the situation of coverage of their places, the maximum number of places to be authorized according to the total number of approved staff places budgeted, and which have been occupied by interim officials for at least the last three years, shall be computed, with the authorization of Public Employment in those Corps of officials in which the percentage of the places with this type of occupation exceeds 8 percent of the total and in a maximum number that, accumulated For all Corps, it will not be able to exceed 20 percent of the vacancies.

H) To the Public Administrations regarding the coverage of the places corresponding to the personnel of the services of prevention and extinction of fires.

In the case of the places corresponding to the personnel of the services of fire prevention and extinction and rescue, it will be possible to reach one hundred percent of the rate of replacement of personnel provided that they are local Entities that meet or do not exceed the limits that establishes the legislation of the Local Authorities or, where appropriate, the Laws of the General State Budget, in matter of authorization of operations of indebtedness. They shall also comply with the principle of stability referred to in Article 11.4 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability both in the settlement of the budget for the previous year and in the current budget. With regard to the latter, the Entity shall adopt an Agreement of the Plenary or Competent Body requesting the replacement of the vacant places and showing that the implementation of this measure does not put at risk compliance with the objective of budgetary stability. This paragraph must be accredited by the corresponding Local Entity before the Ministry of Finance and Public Administrations, prior to the approval of the call for places.

I) To the Public Administrations in relation to the places of research staff doctor of the Bodies and Scales of the public research bodies, defined in Law 14/2011, of 1 June, of Science, Technology and Innovation.

In addition, a total of 25 places in the Public Research Bodies are authorized, for the recruitment of medical research staff, with certificate I3, in the form of a distinguished researcher, as permanent work staff in these agencies, after accreditation that the Public Employment Offer of these places does not affect the limits set in the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

Likewise, with the maximum limit of 100 percent of the replacement rate, the research organizations of other Public Administrations are authorized for the hiring of medical research personnel who have passed an evaluation equivalent to the I3 certificate, in the form of a distinguished researcher, as permanent labor personnel in those agencies, after accreditation that the offer of public employment of these places does not affect the limits set in the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

(J) To the places of the University of the University of Catedráticos and of University Professors and to the places of staff of administration and services of the Universities, provided that the corresponding calls are authorized by the Public Administrations of which the corresponding calls are authorized, after accreditation that the offer of public employment of the mentioned places does not affect the fulfillment of the objectives of budgetary stability established for the corresponding University, nor of the other limits set in the Law Organic 2/2012, of 27 April, Budgetary Stability and Financial Sustainability.

Within the limit of the replacement rate for the University and University Teachers ' Bodies, as provided for in the previous paragraph, each University will be required to allocate at least 15 percent of the total number of places it offers, to the hiring, as a fixed workforce, of research staff who have completed the Ramon and Cajal Program and have obtained the I3 certificate. Of the remaining places offered, each University may allocate a portion of the same for the income as a professor hired doctor, in the terms provided for in Article 52 of the Law of 21 December of 21 December of the Law of 21 December 2001.

K) to the general government in respect of the supervision and inspection of the securities markets and of those involved.

L) For air safety positions, in respect of personnel carrying out inspections and monitoring of air safety, flight operations and airport operations and related activities, and staff positions in relation to maritime safety, which carries out maritime rescue and prevention and the fight against marine pollution, as well as staff positions in relation to railway safety and railway operations.

M) To the Prison Administration.

N) To the Nuclear Security Council in relation to the positions of official of the Higher Scale of the Body of Nuclear Safety and Radiological Protection that perform functions of direction, study and evaluation, inspection and control of the radioactive and nuclear facilities.

N) To State Exterior Action.

O) To staff places that provide direct assistance to users of social services.

P) To the staff places that perform the management of benefits and active policies in the field of employment.

3. In the sectors and administrations not listed in the previous paragraph, the replacement rate shall be fixed at a maximum of 50%.

4. In order to calculate the rate of replacement of staff, the maximum percentage referred to in the preceding paragraph shall apply to the difference between the number of fixed employees who, during the financial year 2015, ceased to provide services in each of the sectors, areas, bodies or categories provided for in the preceding paragraph and the number of fixed employees who have been incorporated in those sectors, in that financial year, for any cause, other than those arising from offers of public employment, or re-entered from situations which do not involve the reserve of posts -work. For these purposes, the cessation shall be computed in the provision of services by retirement, retirement, death, resignation, statement of leave without reserve of job, loss of the status of career officer or the termination of the contract of employment or in any other administrative situation which does not involve the reserve of a job or the collection of remuneration from the Administration in which it is terminated.

They will not count within the maximum number of places derived from the rate of replacement of staff, those places that are called for their provision through internal promotion processes.

Two. During the year 2016, temporary staff shall not be recruited, or the appointment of temporary staff or temporary staff shall be made except in exceptional cases and to cover urgent and non-deferred needs which shall be restricted to the sectors, functions and professional categories which are considered to be a priority or which affect the functioning of the essential public services.

Three. The Public Employment Offer of the sectors mentioned in Section Uno.2 of this article, which corresponds to the General Administration of the State, its public bodies and other state public entities will be approved by the Government, on the initiative of the Departments or Competent Bodies and on a proposal from the Ministry of Finance and Public Administrations. In the case of the Armed Forces, the approval will be submitted to the Ministry of Finance and Public Administration, and on a proposal from the Minister of Defense. In all cases, the prior assessment and report on the impact on staff costs will be necessary.

During 2016, no vacancies or vacant positions will be allowed for job staff of the state public sector entities except in exceptional cases and to cover urgent and non-deferred needs that will require the prior and express authorization of the Ministry of Finance and Public Administrations through the Secretariat of State for Budgets and Expenses and Public Administrations. Likewise, in order to allow for the proper optimization of the human resources existing in the public sector, both Secretariats of State will be able to authorize the autonomous agencies and state agencies and public entities, to hire official or fixed labor personnel to be assigned to Departments or Public Bodies of the state public sector. The Ministry of Finance and Public Administrations will determine the procedure by which advertising and free competition will be guaranteed in this type of hiring. Contracts concluded under this paragraph shall be entitled, from the date of their conclusion, to continue to receive the supplement of seniority in the same amount as it was received by the Ministerial Department or the Public Body of provenance.

Four. The hiring of temporary staff and the appointment of interim officials and temporary staff, under the conditions set out in paragraph Two of this article, will require the prior authorization of the Ministry of Finance and Public Administration.

Likewise, the conclusion of contracts for making available to temporary work companies can only be formalized under the conditions of paragraph Two of this article and will require the prior authorization of the Ministry of Finance and Public Administrations.

The hiring of permanent or temporary staff abroad under local law or, where applicable, Spanish legislation, will require prior authorization from the Ministry of Finance and Public Administration.

Five. The validity of the authorization contained in paragraph Uno.2 of this article shall be conditional on the places resulting from the application of the rate of replacement as defined in paragraph Uno.3, to be included in an Offer of Public Employment which, in accordance with the provisions of Article 70 (2) of Law 7/2007, of 12 April, of the Basic Staff Regulations shall be approved by the respective governing bodies of the Public Administrations and published in the Official Gazette of the Autonomous Community or, where appropriate, of the State, before the end of the year 2016.

The validity of the authorisation contained in paragraph 2 of this Article shall also be conditional on the call for seats being made, by publication in the Official Journal of the Autonomous Community or, as the case may be, by the State, within the term of three years, from the date of publication of the Public Employment Offer in which the places are included, with the requirements laid down in the preceding paragraph, in accordance with the provisions of Article 70 (1) of Law 7/2007 of 12 April 2007 on the Basic Staff Regulations. Public Employee.

Six. The rate of replacement of staff corresponding to one or more of the sectors defined in Article 20 (2) may be cumulated in other or other sectors of the sectors referred to in that provision or in those bodies, scales or professional categories of one or more of those sectors, the coverage of which is considered to be a priority or which affects the functioning of the essential public services.

Seven. Paragraphs One, Two, Five and Six of this article are of a basic nature and are dictated by the Constitution's articles 149.1.13. and 156.1.

CHAPTER II

Of the remuneration schemes

Article 21. Remuneration of the High Charges of the Government of the Nation, its Advisory Bodies, the General Administration of the State, and other management personnel.

One. In the year 2016 the remuneration of the High Charges of the Government of the Nation and its Advisory Bodies are established in the following amounts, referring to twelve monthly payments, without the right to extraordinary payments, and without prejudice to the remuneration for seniority that could correspond to them according to the current regulations:

Euros

President

78,966.96

Vice President

74.221.20

Minister

69,671.76

State Council President

78,587.16

President of the Economic and Social Council

85.854.36

Two. In 2016, the remuneration of the Secretaries of State, Deputy Secretaries, Directors-General and assimilated persons are established in the following amounts of salary and supplement of destination, referring to twelve monthly payments, and a specific annual supplement that will be paid in accordance with the provisions of Article 26.2 of Law 51/2007 of 26 December, of the General Budget of the State for 2008.

Secretary of State

and assimilated

(Euros)

Undersecretary

and assimilated

(Euros)

Director General

and assimilated

(Euros)

13.120.68

13.185.24

13,248.72

Add-on

21.327.12

17.251.32

13.953.00

Add-on

33,278.28

29,609.48

24.139.22

The extraordinary pagas of the months of June and December shall include, each of them, in addition to the amount of the monthly destination supplement to be collected in accordance with the provisions of the preceding paragraph and table, the amount of salary that is collected in the following table:

Secretary of State

and assimilated

(Euros)

Undersecretary

and assimilated

(Euros)

Director General

and assimilated

(Euros)

662.40

710.42

758.97

Such High Charges will receive the supplement of productivity that, if necessary, and in accordance with the provisions of Article 23.ano.E) of this Law, assign them the holder of the Department, within the credits provided for this purpose. The amount allocated to the High Charges shall be increased by 1%, in annual and homogeneous terms of number and type of charges, in relation to that allocated to 31 December 2015, and without prejudice to the fact that the individual amounts paid may be different in accordance with the regulatory rules for this supplement.

Three. In 2016, the remuneration of the Presidents of the State Agencies, the Presidents and Vice-Presidents of the public entities and other public entities or, where appropriate, the Directors-General and Directors of the said bodies, when they are responsible for the exercise of the executive functions at the highest level, shall be increased by a maximum of 1% in respect of those in force at 31 December 2015. It is up to the Minister of Finance and Public Administrations to fix these remuneration, without exceeding the maximum limits provided for in Royal Decree 451/2012 of 5 March 2012, which regulates the remuneration of the maximum responsible and managerial staff in the public sector and other entities and in the orders issued pursuant to it, on which an increase of 1% will be applied.

The remuneration of the maximums responsible for the foundations of the state public sector and the consortia mainly participated by the General Administration of the State and its Agencies shall be fixed in accordance with the provisions of Royal Decree 451/2012 of 5 March 2012 and the orders issued pursuant to it, taking into account the limits on the remuneration increases determined in Article 19.

Four. The provisions of paragraphs Two and Three of this Article shall not affect the collection, in fourteen monthly instalments, of the remuneration for seniority which may correspond in accordance with the rules in force.

Five. 1. In the year 2016, the remuneration of the Permanent Directors and the Secretary General of the State Council are established in the following amounts of salary and supplement of destination referred to twelve monthly and annual specific supplements that will become due in accordance with the provisions of article 26.Cuatre.1 of Law 51/2007, of December 26.

Euros

13.185.24

Add-on

23.045.52

Add-on

35.876.94

The extraordinary pages of June and December shall include, each of them, in addition to the amount of the monthly destination supplement to be collected in accordance with the provisions of the table above, the amount of salary set out below:

Euros

710.42

2. The President of the Council of State may assign additional productivity to the Permanent Directors and General Secretary of the Council, in accordance with the provisions of Article 23 (E) of this Law. The amount for the said charges will be increased by 1 percent, in annual and homogeneous terms of number and type of charges, in relation to the one assigned to 31 December 2015.

3. In addition, such High Charges shall, where appropriate, receive the remuneration laid down in the Agreements approved by the Authority itself in respect of the concept of seniority, and if they had the prior status of civil servants, irrespective of their status of activity, retirement or retirement as civil servants, they shall be entitled to continue to improve the three-year periods recognised under that condition in accordance with the rules in each applicable case and to receive, in fourteen instalments, the difference resulting from this concept where the amount derived from such legislation is more than the one approved in the Agreements.

Article 22. Remuneration of the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors.

One. In 2016 the remuneration of the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors shall be as follows:

1. General Council of the Judiciary.

1.1 Those who perform their duties exclusively:

1.1.1 Chief Justice and General Council of the Judiciary:

Euros

(to be collected in 14 monthly payments)

26,712.98

Other remunerations (to be paid in 12 monthly payments)

104.741.40

Total

131.454, 38

1.1.2 Vocal of the General Council of the Judiciary:

Euros

(to be collected in 14 monthly payments)

28.284.34

Other remunerations (to be paid in 12 monthly payments)

85.087.92

113.372, 26

1.1.3 General Secretary of the General Council of the Judiciary:

Euros

(to be collected in 14 monthly payments)

27.093.78

Other remunerations (to be paid in 12 monthly payments)

83.665.08

Total

110.758, 86

1.2 Those vowels who do not carry out their duties exclusively will receive the allowance for assistance to the Plenary or the Commissions without having the right to any other kind of remuneration for the office of Vocal, except for the compensation which they may be entitled to receive.

The maximum overall amount available to the General Council of the Judiciary for the payment of such allowances for assistance shall be EUR 364,368.

2. Constitutional Court.

2.1 President of the Constitutional Court:

Euros

(to be collected in 14 monthly payments)

41.842.50

Other remunerations (to be paid in 12 monthly payments)

88,721.88

Total

130.564, 38

2.2 Vice President of the Constitutional Court:

Euros

(to be collected in 14 monthly payments)

41.842.50

Other remunerations (to be paid in 12 monthly payments)

81,242,16

Total

123.084, 66

2.3 Constitutional Court Section President:

Euros

(to be collected in 14 monthly payments)

41.842.50

Other remunerations (to be paid in 12 monthly payments)

75,512.52

Total

117.355.02

2.4 Constitutional Court Magistrate:

Euros

(to be collected in 14 monthly payments)

41.842.50

Other remunerations (to be paid in 12 monthly payments)

69,782.88

Total

111.625, 38

2.5 General Secretary of the Constitutional Court:

Euros

(to be collected in 14 monthly payments)

34.966.26

Other remunerations (to be paid in 12 monthly payments)

62,643,84

Total

97,610, 10

3. Court of Auditors.

3.1 President of the Court of Auditors:

Euros

Remuneration (to be collected in 14 monthly payments)

113.704.22

3.2 President of the Court of Auditors:

Euros

Remuneration (to be collected in 14 monthly payments)

113.704.22

3.3 Court of Auditors ' Account Advisor:

Euros

Remuneration (to be collected in 14 monthly payments)

113.704.22

3.4 General Secretary of the Court of Auditors:

Euros

Remuneration (to be collected in 14 monthly payments)

97.890.94

Two. In addition to the amounts referred to in the preceding paragraph, those charges, other than those referred to in point 1.2 thereof, shall, where appropriate, receive the remuneration laid down in the Agreements approved by the Authority itself in respect of the concept of seniority, and if they had the prior status of civil servants, irrespective of their status of activity, retirement or retirement as officials, they shall be entitled to continue to improve the three-year periods recognised under that condition in accordance with the rules in each applicable case and to receive, in 14 (a) the difference resulting from this concept when the amount derived from such legislation is higher than that approved in the Agreements.

Article 23. Remuneration of State officials included in the scope of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, in the terms of the fourth Final Disposition of Law 7/2007, of 12 April, of the Basic Staff Regulations.

One. In 2016 the remuneration of officials shall be as follows:

A) The salary and the trienes corresponding to the Group or Subgroup in which the Body or Scale to which the official belongs is classified, in the amounts reflected in Article 19.Cinco.1 of this Law.

B) The extraordinary payments, which will be two per year, one in the month of June and the other in December, and which will be due in accordance with the provisions of Article 33 of the Law of 23 December 1987, of the General Budget of the State for 1988. Each of these payments shall include the amounts of salary and triennial laid down in Article 19 (2) (2) of this Law and of the monthly supplement to be collected.

When officials have paid a reduced working day for the immediate six months prior to the months of June or December, the amount of the extraordinary pay will be subject to the corresponding proportional reduction.

C) The target complement corresponding to the level of the job being performed, in the following amounts referred to twelve mensualities:

16

11

1.112.04

Level

Amount

-

Euros

30

11.741.28

29

10.531.44

28

10.088.76

27

26

26

8.462.28

7.508.04

24

7.065.00

23

6.622.56

22

6.179.28

5.737.08

20

5.329.20

19

4.784.88

17

4.512.72

4.241.16

15

14

3.696.84

13

3.424.32

3.152.16

10

9

2.472.12

8

2.335.68

2.063.76

4

4

1,723.68

3

1,520,16

1.315.92

1.112.04

In the field of university teaching, the amount of the target supplement fixed in the previous scale may be modified, in cases where this is the case in accordance with the current rules, without any variation in the level of the target complement assigned to the job.

(D) The specific supplement which, if applicable, is assigned to the post which is to be carried out, the annual amount of which shall be increased by 1% in respect of the one in force at 31 December 2015, without prejudice to the provisions of Article 19.7 of this Law.

The annual specific supplement will be collected in fourteen equal pages of which twelve will be of monthly receipt and two additional, of the same amount as a monthly, in the months of June and December, respectively.

The remuneration which, as a supplement to the specific purpose and supplement, will be paid by public servants will, in any event, be those corresponding to the job they occupy under the provisions laid down in the rules in force, without the specific tasks being carried out to be covered by the above, with the exception of the cases in which they are recognised by other amounts and, in any event, the guarantee of the level of the post governed by Article 21.2 of Law No 30/1984 and the right to receive them. amounts corresponding to the application of Article 33.2 of Law 31/1990 of 27 December 1990 on the General Budget of the State for 1991.

E) The productivity supplement will pay for the special performance, the extraordinary activity and dedication and the interest or initiative with which the jobs are performed.

Each ministerial department or public body shall determine, within the total available credit, that it will experience a maximum increase, in annual terms, of 1%, with respect to the one set at 31 December 2015, the partial amounts allocated to its various organic, territorial, functional or type of post areas. It will also determine the criteria for the distribution and fixing of the individual amounts of the productivity supplement, according to the following rules:

1. The assessment of productivity must be carried out according to objective circumstances related to the type of job and the performance of the job and, where appropriate, with the degree of participation in the achievement of the results or objectives assigned to the corresponding programme.

2. In no case shall the amounts allocated per productivity supplement over a period of time give rise to individual rights in respect of valuations or assessments for successive periods.

F) Bonuses for extraordinary services, which will be granted by the Ministerial Departments or Public Bodies within the appropriations allocated for this purpose, which will experience a maximum increase in annual terms of 1%, compared to those allocated to 31 December 2015.

These rewards shall be exceptional and may be recognised only for extraordinary services rendered outside the normal working day without, under any circumstances, being fixed in their amount or periodic in their accrual, nor originating individual rights in successive periods.

G) The remuneration of the staff of the group E/groupings of the Law 7/2007, in accordance with the provisions of Article 24 (2) (B) (b) of Law 26/2009, is maintained in a personal capacity, increased by 1% compared with those in force at 31 December 2015.

Two. The Ministry of Finance and Public Administrations may modify the amount of global credits intended to serve the supplement of productivity, the rewards for extraordinary services and other incentives for performance, in order to adapt it to the number of personnel assigned to each program and to the degree of achievement of the objectives set for each program.

To this end, the Minister of Finance and Public Administrations will authorize the amounts allocated in terms of performance incentives to the various ministerial departments and public bodies. If this implies any alteration of the appropriations entered in the general budget of the State, its economic effects shall be conditional upon the approval of the relevant budget amendment dossier.

The ministerial departments will, in turn, account for the allocation criteria and the individual amounts of these incentives to the Ministry of Finance and Public Administrations, specifying the concession criteria applied.

Three. Interim officials falling within the scope of Law 7/2007 of 12 April 2007 on the Basic Staff Regulations shall receive the basic remuneration, including three-year periods, corresponding to the group or sub-group in which the body or scale is classified, in which they have been appointed as interim and the supplementary remuneration corresponding to the job they perform, excluding those linked to the status of a career official, or those approved by the Ministry of Finance and Public Administrations in the case of civil servants. (i) interim measures to be taken into account in the context of the implementation of the common position of the European Union;

Four. The staff shall receive the remuneration for salary and extraordinary pay corresponding to the group or sub-group of classification to which the Ministry of Finance and the Public Administration assimilates its functions and the supplementary remuneration corresponding to the position of work, reserved for any possible staff, which shall carry out the provisions of paragraph (B) of paragraph 1 of this Article.

Career officials who, in the event of an asset or a special service, occupy positions reserved for any staff shall receive the basic remuneration corresponding to their group or sub-group of classification, including triennial, where appropriate, and any additional remuneration corresponding to the job they perform.

Five. The productivity supplement may be allocated, where appropriate, to interim officials, temporary staff and staff, as well as to officials in practice, where they are carried out by performing a job, provided that they are authorised to apply to career officials who perform similar jobs, unless such a supplement is linked to the status of a career official.

Six. When the appointment of officials in practice falls to career officials of another Body or Scale of groups and/or sub-groups of qualifications lower than that in which it is intended to enter, during the time corresponding to the period of practice or the selective course, these will continue to perceive the trienes in each moment perfected computing said time, for the purpose of consolidation of trienes and of passive rights, as served in the new Body or Scale in the case that, in an effective way, the condition of the career official in the latter is acquired.

Seven. The provisions of this Law shall also apply to the remuneration fixed in euro in respect of officials destined abroad in the national territory, without prejudice to the successive application of the modules which come under the rules in force.

Article 24. State public sector workforce.

One. For the purposes of this Law, the salary mass of the state public sector workforce shall be as defined in Article 19.4, with the limit of the amounts reported favourably by the Ministry of Finance and Public Administrations for each financial year.

Two. With effect from 1 January 2016, the wage bill of the state public sector's workforce will not be able to experience growth of more than 1 percent, without prejudice to what could be derived from the achievement of the objectives assigned to each ministerial department, public body, other public entities, state mercantile societies, state public sector foundations, and consortiums mainly participated by the administrations and agencies that make up the state public sector, by increasing the productivity or modification of the systems of the public sector. organisation of work or professional classification, prior to the report referred to in the previous paragraph.

Nor will the remuneration of any other related personnel be increased by more than 1 percent by means of a non-agreement-based employment relationship regardless of its typology, modality or nature, including public sector management personnel.

Three. During 2016, the Ministry of Finance and Public Administrations will authorize the salary mass of the ministerial departments, agencies, state agencies, public entities and other public entities and state mercantile societies, as well as those of the state public sector foundations and those of the consortiums participated mainly by the administrations and agencies that make up the state public sector.

The authorised wage bill shall be taken into account in order to determine, in terms of homogeneity, the appropriations corresponding to the remuneration of the workforce concerned. The authorisation of the wage bill will be a prerequisite for the commencement of negotiations on collective agreements or agreements to be concluded in 2016.

Changes in the gross wage bill will be calculated in annualised terms and in terms of homogeneity for the two periods of comparison, both in terms of staff and seniority, and in terms of the private working arrangements, working hours, overtime and other working conditions, the amounts corresponding to variations in such concepts being calculated separately.

In the case of commercial companies and business public entities, for the determination of the concepts of variable remuneration or productivity, regardless of their specific denomination, they will operate as a maximum limit the amount authorized, by these same concepts, in the salary mass of 2013 increased by a maximum of 1 percent.

The provisions of the preceding paragraphs represent the maximum limit of the wage bill, the distribution and individual application of which will occur through collective bargaining.

It is up to the Minister of Finance and Public Administration, on a proposal from the Secretariat of State for Budgets and Expenditure, to determine the form, scope, and effects of the authorization procedure, which is regulated in this section.

Four. In the case of personnel not subject to collective agreement, the remuneration of which is determined in whole or in part by individual contracts, the Ministry of Finance and Public Administrations, through the Secretariat of State for Budgets and Expenditure, shall be notified of the annualised, paid and accrued remuneration during 2015.

Five. The compensation or supply of the labour force, which shall be governed by its specific rules, shall not be higher than the growth laid down for the non-working staff of the General Administration of the State.

Six. The ministerial departments, agencies, state agencies, public entities and other public entities and state mercantile societies, as well as the foundations of the state public sector and the consortiums participated mainly by the administrations and agencies that make up the state public sector, will forward to the General Directorate of the Civil Service, for their prior authorization, the recognition of credit schedules and other union rights that can be established in relation to the provisions of Article 10 of the Royal Decree-Law 20/2012, of 13 July. The agreements which would have been adopted prior to this will require such approval for implementation during the year 2016.

The Ministry of Finance and Public Administrations will determine the form, scope and effects of the authorization procedure regulated in this section.

Article 25. Salaries of the staff of the Armed Forces.

One. In 2016, the remuneration and other remuneration of the staff of the Armed Forces whose basic salaries are attributed to Article 10 of the economic structure of the expenditure of the General Budget of the State and its public bodies shall be increased by 1 percent, without prejudice to the remuneration for seniority that may correspond to them. They shall also receive the special dedication or productivity supplement which, where appropriate, is attributed to them by the holder of the Department, within the appropriations provided for this purpose. The amount of such appropriations for staff shall be increased by 1% in respect of the amount allocated to 31 December 2015 in annual and homogeneous terms of number and type of charges.

Two. In 2016, the remuneration to be paid by the military personnel referred to in Law 39/2007 of 19 November of the military career, not included in the preceding paragraph, shall be as follows:

(A) The salary and trienes, excluding those in cases where the rules so provide, correspond to the group or sub-group of equivalence for the purposes of remuneration in which the corresponding employment is classified, in the amount laid down in Article 19 (1) (1) (1).

B) The extraordinary payments, which shall be two per year, shall incorporate, each of them, the amounts of salary and triennial set out in Article 19.Cinco.2 of this Law, depending on the group or subgroup corresponding to the employment and the monthly employment supplement to be collected.

The valuation and accrual of the trienes, if any, and of the extraordinary payments will be made in accordance with the specific regulations applicable to this staff and, in addition, with the regulations of the officials included in the scope of Law 30/1984, of 2 August, of Measures for the reform of the Civil Service, in the terms of Law 7/2007, of April 12, of the Basic Staff Regulations.

C) The employment supplement, the specific supplement and other remuneration that may correspond, which will be increased by 1% in respect of those in force at 31 December 2015, without prejudice to the provisions of Article 19.7 of this Law.

D) The complement of special dedication, including the concept of continued care, and the gratification for extraordinary services, the amounts of which will be determined by the Minister of Defense within the appropriations allocated for each of these purposes; these credits will be increased by 1 percent in respect of those established at 31 December 2015 in annual terms.

The Ministry of Finance and Public Administrations may modify the amount of the credits to attend the special dedication and the reward for extraordinary services, in order to adapt it to the number of personnel assigned to each program and to the degree of achievement of the objectives set.

To this end, the Minister of Finance and Public Administration will authorize the amounts allocated in terms of performance incentives. If this implies any alteration of the appropriations entered in the general budget of the State, its economic effects shall be conditional upon the approval of the relevant budget amendment dossier.

In no case shall the amounts allocated for special purpose or for special service gratification give rise to individual rights in respect of valuations or assessments corresponding to successive periods.

E) The incentive for years of service, whose amounts and requirements, for their perception, will be fixed by the Minister of Defense, prior to the favorable report of the Ministry of Finance and Public Administrations through the Secretariat of State for Budgets and Expenses.

Three. When the Ministry of Defense has signed concerts with the Universities for the use of the Health Institutions of the Department according to the bases established for the regime of the same in Royal Decree 1652/1991, of October 11, the medical and sanitary military personnel who occupy jobs, in these centers, with the condition of linked places will perceive, in the year 2016, the basic salaries that correspond to it and, in concept of complementary rewards, the complements of destination, specific and of productivity in the amounts established in application of the base 15, 8, 4, 5 and 6 (a) and (b) of the said Royal Decree.

Such staff may also be entitled to the assistance for clothing, and the special dedication supplement for continuing care, as set out in point (D) of the preceding number, as well as the pension for rewards and family benefits that may correspond to them.

Four. Members of the Armed Forces who occupy positions of employment included in the relations of positions of the Ministry or its Autonomous Bodies, shall in 2016 receive the basic remuneration corresponding to their military employment and the complementary ones assigned to the post which they perform, in accordance with the amounts established in this Law for the State officials falling within the scope of Law 30/1984, of 2 August, in the terms of the fourth Final Disposition of Law 7/2007, of 12 April, without prejudice to the continued receipt of pensions and This is a consequence of military rewards, as well as the aid for costumes in the same amount and conditions as the rest of the Armed Forces personnel.

The provisions of this article should be without prejudice to the specific regulation that for certain concepts and personnel of the Armed Forces is established in the current regulations.

Article 26. Salaries of the staff of the Civil Guard Corps.

One. In 2016, the remuneration and other remuneration of the personnel of the Civil Guard Corps whose basic salaries are attributed to Article 10 of the economic structure of the expenditure of the General Budget of the State will be increased by 1 percent compared with those in force at December 31, 2015, without prejudice to the remuneration for seniority that could correspond to them. They shall also receive the productivity supplement which, where appropriate, is attributed to them by the holder of the Department, within the appropriations provided for this purpose. The amount of such appropriations for staff shall be increased by 1% in respect of the amount allocated to 31 December 2015 in annual and homogeneous terms of number and type of charges.

Two. In 2016 the remuneration to be paid by the staff of the Civil Guard Corps not included in the previous paragraph shall be as follows:

(A) The salary and the trienes corresponding to the group or subgroup of equivalence, for remuneration purposes, in which the corresponding employment is classified, in the amount laid down in Article 19.Cinco.1 of this Law.

B) The extraordinary payments, which shall be two per year, shall incorporate, each of them, the amounts of salary and triennial set out in Article 19.Cinco.2 of this Law, depending on the Group or Subgroup corresponding to the employment that is held and the supplement to the monthly destination that is collected.

The valuation and accrual of the triennial and the extraordinary payments will be made in accordance with the regulations applicable to this staff and, in addition, with the regulations of the civil servants included in the scope of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, in the terms of Law 7/2007, of April 12, of the Basic Staff Regulations.

C) Additional remuneration of a fixed and periodic nature, which shall be increased by 1% in respect of those in force at 31 December 2015, without prejudice, where appropriate, to the provisions of Article 19 (7) of this Law.

D) The complement of productivity and bonuses for extraordinary services shall be governed by the rules established for State officials within the scope of Article 23 of this Law, determining their amounts by the Ministry of the Interior within the appropriations allocated for each of these purposes. These appropriations shall be subject to a maximum increase of 1% in respect of the amount allocated to 31 December 2015, in annual terms.

Article 27. Salaries of the personnel of the National Police Corps.

One. In 2016, the remuneration and other remuneration of the personnel of the National Police Corps, whose basic salaries are attributed to Article 10 of the economic structure of the expenditure of the General Budget of the State and its public bodies, will be increased by 1% compared with those in force at 31 December 2015, without prejudice to the remuneration for seniority that may correspond to them. They shall also receive the productivity supplement which, where appropriate, is attributed to them by the holder of the Department, within the appropriations provided for this purpose. The amount of such appropriations for this staff shall be increased by 1% in respect of the amount allocated to 31 December 2015 in annual and homogeneous terms of number and type of charges.

Two. In the year 2016 the remuneration of the officials of the National Police Corps not included in the previous section will be as follows:

(A) The salary and the trienes corresponding to the Group or Subgroup of equivalence, in which the corresponding category is classified for economic purposes, in the amount set out in Article 19.Cinco.1 of this Law.

B) The extraordinary payments, which shall be two per year, shall incorporate, each of them, the amounts of salary and triennial fixed in Article 19.Cinco.2 of this Law, depending on the Group or Subgroup corresponding to the category that is held, and the supplement of monthly destination that is collected.

The valuation and accrual of the triennial and the extraordinary payments will be made in accordance with the regulations applicable to this staff and, in addition, with the regulations of the officials included in the scope of Law 30/1984, of 2 August, of Measures for the reform of the Civil Service, in the terms of Law 7/2007, of April 12, of the Basic Staff Regulations.

C) Additional remuneration of a fixed and periodic nature, which shall be increased by 1% in respect of those in force at 31 December 2015, without prejudice to the provisions of Article 19 (7) of this Law.

D) The complement of productivity and bonuses for extraordinary services shall be governed by the rules established for the State officials included in Article 24 of this Law, determining their amounts by the Ministry of the Interior within the appropriations allocated for each of these purposes. These appropriations shall be subject to a maximum increase of 1% in respect of the amount allocated to 31 December 2015, in annual terms.

Article 28. Remuneration of the members of the Judicial and Fiscal Careers, those of the Body of Judicial Secretaries and of the staff at the service of the Administration of Justice.

One. In the year 2016, in accordance with the provisions of Article 19.2 of this Law, the remuneration of members of judicial and tax careers shall be as follows:

1. The salary, as referred to in Annexes I and IV, respectively, of Law 15/2003, of 26 May, regulating the remuneration of judicial and fiscal careers, is established for the year 2016, in the following amounts, referring to twelve monthly payments:

Fiscal

Attorney

Euros

Career

President of the National Audience (not Supreme Court magistrate)

24.176.64

President of the National Court Room (not Court magistrate Supreme)

22.903.68

of the Superior Court of Justice

23.339.88

Magistrate

20.747.28

Judge

18.153.36

Career

Fiscal

Fiscal Attorney

18.153.36

18.153.36

2. The remuneration for seniority or trienes which, where appropriate, corresponds.

3. The extraordinary payments, which will be payable in accordance with the regulations applicable to the officials included in the scope of Law 30/1984, of 2 August, in the terms of the fourth final Disposition of Law 7/2007, of April 12, of the Basic Staff Regulations, will be two a year for an amount, each one, of a monthly salary, seniority or triennial, as the case may be, and the amount indicated in Annex X of Law 39/2010, of December 22, of the State Budget for the year 2011, increased by no more than 1 percent.

4. The additional remuneration and the variables and special members of the members of the judicial and tax races that will increase by 1 percent from the current ones to 31 December 2015.

The total appropriation for variable remuneration for the purposes of the members of the judicial and tax races referred to in Chapter III of Title I and Title II of Law 15/2003, regulating the remuneration of judicial and fiscal careers, shall not exceed 5% of the overall amount of the fixed remuneration of the members of the judicial and tax races, respectively.

5. The provisions of this paragraph are without prejudice to the provisions of Article 9.2 of Law 15/2003.

Two. The Prosecutors who, under Law 24/2007, of 9 October, amending Law 50/1981, of 30 December, regulating the Organic Statute of the Fiscal Ministry, are appointed Chief Prosecutors of a Public Prosecutor's Office created where there is a section of the Provincial Hearing in different headquarters of the provincial capital, will receive the complement of destination by the criterion of population group corresponding to the Prosecutors destined at the headquarters of the Provincial Prosecutor and the complement of destination in concept of representation, the specific complement and the amount to include in pagas [subhead] The number of people who have been assigned to the Prosecutor General's Office.

The remaining Chief Prosecutors of a Public Prosecutor's Office will receive the specific supplement corresponding to a destination of the Provincial Prosecutor's Office.

The Chief Prosecutors and Prosecutors of the Provincial Prosecutor's Office will receive the additional remuneration and the amount to be included in extraordinary payments that would have been paid to the Chief Prosecutors and Fiscal Tenors of the Provincial Court, respectively.

The Deputy Prosecutor of the Technical Secretariat of the State Attorney General's Office will receive the additional remuneration and the amount to be included in extraordinary payments that correspond to the Deputy Prosecutor General of the State Attorney General's Office.

The Prosecutors assigned to the Prosecutors of the Office of the Prosecutor General of the State and the Prosecutors of the Support Unit of the State Attorney General will receive in a specific complement the corresponding one for the Prosecutors of the Technical Secretariat of the State Attorney General.

The Fiscal Dean of the territorial sections of the Provincial Prosecutor's Office will perceive, as a specific complement, that corresponding to the Coordinators Prosecutors.

The tax authorities of specialised sections will receive the additional remuneration and pay for the tax authorities in the area of territorial sections.

Prosecutors of the second category, not coordinators, of the Autonomous Community's Fiscalas, including those of the territorial sections of those procuratorates, will receive the supplement of destination and the amount to include in the extraordinary pay corresponding to the Public Prosecutor's Office of the Autonomous Community, except in those Autonomous Communities in which the Prosecutor's Office is not organically disaggregated in the Public Prosecutor's Office of the Autonomous Community and the Provincial Prosecutor's Office of the province where it has its headquarters.

Three. In the year 2016, in accordance with the provisions of Article 19.2 of this Law, the remuneration of the members of the Body of Judicial Secretaries and of the Corps at the service of the Administration of Justice shall be as follows:

1. The salary, in accordance with the detail below, and the remuneration for seniority or triennial which, if any, corresponds to them.

(a) The salary of the members of the Body of Judicial Secretaries is established for the year 2016 in the following amounts, referring to twelve monthly payments:

Euros

Category Judicial Secretaries

18.153.36

Category Judicial Secretaries

17.254.32

Category Judicial Secretaries

16.030, 92

(b) The salary of the officials of the Corps at the service of the Administration of Justice is established for the year 2016 in the following amounts, referring to twelve monthly payments:

Euros

Institute of Toxicology and Forensic Sciences

15.560.28

and Administrative Management

13.436.40

Procedural and Administrative Processing

11.043.60

Help Judicial

10.017.12

Institute of Toxicology and Forensic Sciences Specialists

13.436.40

Institute of Toxicology and Forensic Sciences Laboratory

11.043.60

c) The trienes perfected prior to January 1, 2004, in the Corps at the service of the Administration of Justice declared to be extinguished by the Organic Law 19/2003, of December 23, for which the Organic Law 6/1985 is amended, of July 1, of the Judicial Branch, are established for the year 2016, in the following amounts referred to twelve mensualities:

Auxiliary Body

Euros

Body

537.96

Body

414.72

of Judicial Agents

358.08

537.96

414.72

of Laboratory Agents to extinguish

358.08

of Peace Courts of Municipalities with over 7,000 inhabitants, to be extinguished

605.16

The trienes perfected prior to January 1, 1995 by the staff surveyed in the Corps of Medical and Technical Physicians, are established for the year 2016 at 648.60 euros per year, referring to twelve monthly payments.

2. The extraordinary payments, which shall be payable in accordance with the regulations applicable to the officials included in the scope of Law 30/1984, of 2 August, in the terms of the fourth final Disposition of Law 7/2007, of 12 April, of the Basic Staff Regulations, shall be two a year for an amount, each of them, of a monthly salary, seniority or triennial, as the case may be, and the additional amount indicated in Annex XI of Law 39/2010, of December 22, of General State Budgets for the year 2011, increased by a maximum of 1 percent.

3.a) The general complement of posts for posts assigned to officials of the Body of Judicial Secretaries, when they are applicable to Royal Decree 2033/2009, of December 30, is established for the year 2016 in the following amounts, referring to twelve monthly payments:

9.521,52

Euros

I positions

16.268.64

II positions

13.896.00

III positions

13,267.56

13.167.36

V Positions

9.521.52

The remaining additional, variable and special remuneration of the officials of the previous paragraph shall be increased by 1% in respect of those in force at 31 December 2015, without prejudice, if any, as provided for in Article 19.7 of this Law.

Members of the Body of Judicial Secretaries who hold positions other than those mentioned in the first paragraph of this number 3 (a) shall receive the additional, variable and special remuneration laid down in Royal Decree 1130/2003 of 5 September, increased by 1% in respect of those in force at 31 December 2015.

3.b) The general complement of posts for posts attached to officials of the Bodies at the service of the Administration of Justice, referred to in paragraph Tres.1.b) of this same article, in accordance with the provisions of Royal Decree 1033/2007 of 20 July, is hereby established for the year 2016 in the following amounts, referring to twelve monthly payments:

III

3.206.52

Type

Subtype

Euros

and Administrative Management and Technical Specialists of the National Institute of Toxicology and Forensic Sciences.

I

A

4.022.76

I

B

4.805.40

II

A

3.703.92

II

4.486.56

III

A

3.544.56

III

B

4.327.20

IV

C

3.385, 20

IV

D

3.544.92

Institute of Toxicology and Forensic Sciences Laboratory Assistant and Administrative Processing.

I

A

3.491.64

I

B

4.274.28

II

A

3.172.92

II

3.955.56

A

3.013.44

III

B

3.796.08

IV

C

I

A

2.742.72

I

B

3,525.36

II

A

2.423.76

II

3.206.52

2.264.40

III

B

3.047.16

IV

C

2.105.04

and Facultative Physicians of the National Institute of Toxicology and Forensic Sciences.

I

18.996.48

II

18.751.44

III

18.506.16

Scale to Terminate Processing and Administrative Management, from the Body of Municipalities Courts of more than 7,000 inhabitants.

5.136.84

The remaining additional, variable and special remuneration of the officials referred to in the preceding paragraph shall be increased by 1% in respect of those in force at 31 December 2015, without prejudice to the provisions of Article 19.7 of this Law.

4. In the supplementary remuneration referred to in points (a) and (3) (b) above, the amounts which, in each case, are recognised, shall be understood as additional additional payment in accordance with the second paragraph of the Agreement of the Council of Ministers of 8 May 2009, published by Order 1230/2009 of 18 May of the Ministry of the Presidency.

Four. In 2016, the basic and complementary remuneration for the officials referred to in Article 145.1 of the Organic Law 6/1985, of July 1, of the Judicial Branch, as amended by the Organic Law 19/2003 of 23 December, will be increased by 1 percent compared with those in force at 31 December 2015, without prejudice to the provisions of Article 19.7 of this Law.

Five. In 2016, the remuneration of the members of the judicial branch and the prosecutor's office will be as follows:

1. Vice President of the Supreme Court:

Euros

(to be collected in 14 monthly payments)

30.099.44

Other remunerations (to be paid in 12 monthly payments)

87,526.56

Total

117.626.00

Presidents of the Supreme Court Chamber and President of the National Court (Supreme Court Magistrates):

Euros

(to be collected in 14 monthly payments)

27.793.36

Other remunerations (to be paid in 12 monthly payments)

83.084.16

110.877.52

Magistrates of the Supreme Court and Presidents of the Chamber of the National Court (Magistrates of the Supreme Court):

Euros

(to be collected in 14 monthly payments)

26.330.78

Other remunerations (to be paid in 12 monthly payments)

81.661.56

Total

107.992, 34

2. State Attorney General: 114.977.40 euros to be collected in twelve monthly payments without the right to extraordinary payments.

Chief Justice of the Supreme Court:

Euros

(to be collected in 14 monthly payments)

27.793.36

Other remunerations (to be paid in 12 monthly payments)

83.084.16

110.877.52

Chief Prosecutor Inspector, Chief Prosecutor of the Prosecutor's Office before the Constitutional Court and Chief Prosecutor of the Office of the Prosecutor General of the National Court:

Euros

(to be collected in 14 monthly payments)

26.330.78

Other remunerations (to be paid in 12 monthly payments)

83.084.16

Total

109.414, 94

Prosecutors of the Office of the Prosecutor of the Court of Auditors, the Technical Secretariat and the Support Unit of the State Attorney General and the Special Anti-Drug and Anti-Corruption and Organized Crime Prosecutors and Prosecutors of the Supreme Court:

Euros

(to be collected in 14 monthly payments)

26.330.78

Other remunerations (to be paid in 12 monthly payments)

81.661.56

Total

107.992, 34

3. The members of the judicial branch and the prosecutor's office referred to in the preceding numbers of this paragraph, with the exception of the Attorney General of the State which is regulated in the following paragraph, shall receive 14 monthly payments for seniority or triennial, if any, which corresponds to them. In addition, they will receive two pages per year for the amount detailed, for each of the charges, in Annex X of Law 39/2010, of December 22, of General State Budgets for the year 2011, increased by a maximum of 1 percent. Such amounts shall be payable in accordance with the rules on extraordinary payments applicable to officials falling within the scope of Law No 30/1984 of 2 August.

The Attorney General of the State will receive, in addition to the amount indicated in number 2 of this paragraph, 14 monthly payments for seniority or triennial, as appropriate, and those resulting from the application of Article 32.Four, number 3, second paragraph, of Law 51/2007, of December 26, of the State Budget for the year 2008, in the amounts provided for in the second paragraph of Article 32.Cinco.B) of Law 26/2009, of the State Budget for 2010, increased by 1 percent.

4. The salary and additional remuneration of the members of the judicial branch and the tax ministry referred to in points 1 and 2 of this paragraph shall be those established in the same and in point 3 of the same paragraph, with the exception of the scope of application of Law 15/2003 of 26 May of 26 May on the remuneration of judicial and tax races, without prejudice to the right to the accrual of special remuneration corresponding to the amounts provided for in Article 32.Cinco.B (4) of that Law, increased by 1 percent. percent.

Six. Where the staff included in this article have recognized trienes in the Corps or Escalas to which the provisions of Article 19 (5) of this Law apply, in order to enable, if appropriate, the perception of extraordinary payments of triennial or seniority in the amount of an ordinary monthly payment of such concepts, the total annual amount for the trienes (and/or age) recognized in the aforementioned Bodies or Escalations, constituted by the trienes (and/or seniority), may be distributed in fourteen equal amounts, in respect of twelve other monthly payments. extraordinary pagas per triene (and/or seniority). In this case, the annual amounts referred to twelve more extraordinary ordinary monthly allowances are set out below:

/Subgroup Act 7/2007

E (Law 30/1984) and Professional Pools (Act 7/2007)

Trienes (euros)

A1

570.12

A2

472,66

B

423.26

C1

364.88

C2

252.78

190,54

Article 29. Remuneration of statutory staff and non-statutory Social Security staff.

One. In 2016, the remuneration of the official staff of the Social Security Administration, already approved with the rest of the staff of the General Administration of the State, will be those established in Article 23 of this Law.

Two. In the year 2016, the staff included in the scope of Royal Decree-Law 3/1987 of 11 September on the remuneration of the staff of the National Institute of Health shall receive the basic remuneration and the supplement of destination, in the amounts indicated for those remuneration concepts in Article 23 (1) (A), (B) and (C) of this Law, without prejudice to the provisions of the second transitional provision, two, of that Royal Decree-Law and that the annual amount of the supplement to the destination, as set out in Article 23 (C), is satisfied in 14 mensualities.

For the purposes of the application, for the aforementioned statutory staff, of the provisions of Article 23 (1) (B) of this Law, the amount of the supplement for each of the extraordinary payments shall also be made effective in 14 monthly instalments, with the amount calculated in one twelfth of the corresponding amounts per level referred to in Article 23 (2) (C).

The amount of remuneration corresponding to the specific and continuous care supplements that, if any, are fixed to the personal referred to, will be increased by 1 percent compared with those in force at December 31, 2015, without prejudice to the provisions of Article 19.7 of this Law.

The individual amount of the productivity supplement shall be determined in accordance with the criteria set out in Article 2.Tres.c) and the third transitional provision of Royal Decree-Law 3/1987, and the other rules laid down in its development.

Three. In the year 2016 the remuneration of the remaining official and statutory staff of the scope of this article will experience an increase of 1 percent from those in force at December 31, 2015.

CHAPTER III

Other provisions on the regime of active personnel

Article 30. Outliers ban.

Public employees falling within the scope of this Law, with the exception of those subject to the tariff regime, will not be able to receive any participation in the taxes, commissions or other income of any kind, which correspond to the Administration or any public power as consideration of any service or jurisdiction, nor participation or prize in fines imposed even when they are normally attributed to them, and must receive only the remuneration of the corresponding regime (a) remuneration, and without prejudice to the application of the system of incompatibilities and the provisions of the specific rules on the enjoyment of housing by reason of the work or the job carried out.

Article 31. Rewards, crosses, medals and maiming pensions.

One. In 2016, the amounts to be collected by the concepts of rewards, crosses, medals and pensions of mutilation will be increased by 1 percent compared to those recognized at December 31, 2015.

Two. The San Fernando Laureate Cross and the individual Military Medal will be governed by its special legislation.

Three. The Cross to the Constancy and the different categories of the Royal and Military Order of San Hermenegildo will be governed by the established Royal Decree 1189/2000, of June 23, for which the Regulation of the Royal and Military Order of San Hermenegildo is approved.

Article 32. Other common rules.

One. The administrative contracted staff and the officials of the Local Health Corps, as well as the staff whose remuneration in 2015 did not correspond to those established in general in Title III of Law 36/2014 of December 26, of General Budget of the State for 2015, and do not apply them expressly in the same Title of this Law, will continue to receive, during the year 2016, the remuneration in force at December 31, 2015, with an increase of 1 percent.

Two. In the General Administration of the State, its autonomous agencies and state agencies, in the cases of membership during the year 2016 of an official subject to a remuneration regime other than that corresponding to the job to which he is attached, the official shall receive the remuneration corresponding to the job he carries out, subject to the timely assimilation of the basic remuneration authorized by the Ministry of Finance and Public Administration, on the proposal of the ministerial departments concerned.

To the sole effects of the assimilation referred to in the preceding paragraph, it may be authorized that the amount of the remuneration per seniority is that which applies in accordance with the official's remuneration of origin.

Three. Compensation for the service will continue to be received in the amounts in force in 2015.

Article 33. Requirements for the determination or modification of remuneration of staff and non-employees.

One. During the year 2016, a favourable report by the Ministry of Finance and Public Administrations will be required to determine or modify the remuneration conditions of the staff and non-official at the service of:

(a) The General Administration of the State and its Autonomous Bodies.

(b) The Management Entities and the Common Services of Social Security.

c) State agencies, in accordance with their specific regulations.

(d) The remaining public entities and the other public entities, under the conditions and the procedures that will be established by the Inter-Ministerial Commission for Remuneration, taking into account the specific characteristics of those entities.

Two. The following actions shall be taken to determine or modify the remuneration of non-official staff:

(a) Determination of the remuneration of newly created posts.

(b) Signature of collective agreements, agreements or similar instruments entered into by the bodies referred to in paragraph 1 above, as well as their revisions and accessions or extensions thereto.

(c) Implementation of the Single Convention for the employment staff of the State Administration and collective agreements at sectoral level, as well as their reviews and accessions or extensions to them.

(d) Fixing of remuneration by individual contract, whether fixed or contracted staff for a given time, when they are not regulated in whole or in part by collective agreement, with the exception of temporary staff subject to the special employment relationship regulated in Article 2 (1) (e) of the recast text of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995 of 24 March. However, information on the remuneration of the latter staff shall be provided to the Ministry of Finance and Public Administrations. The remuneration of the staff referred to in Royal Decree 451/2012 of 5 March 2012, which regulates the remuneration of the maximum responsible and managers in the business and other public sectors, which shall be subject to the provisions of that rule, is also exempted.

e) Grant of any kind of wage improvements of a unilateral type, individually or collectively, even if they are derived from the extensive application of the remuneration regime of public servants.

f) Determination of the remuneration for the staff employed abroad.

Three. The report referred to in paragraph One of this Article shall affect all the Agencies, Entities and Agencies referred to in points (a), (b), (c) and, for those of (d) in the terms in which it is determined by the Inter-Ministerial Commission for Remuneration, and shall be issued by the procedure and with the intended scope at the following points:

1. The bodies concerned shall send to the Ministry of Finance and Public Administrations the corresponding project, prior to their agreement or signature in the case of collective agreements or individual contracts, accompanying the assessment of all its economic aspects.

2. The report, which in the case of projects of collective agreements, agreements or similar instruments, shall be evacuated within a maximum of 15 days from the date of receipt of the project and its assessment, shall cover all those extremes of direct or indirect consequences for public expenditure, both for the year 2016 and for future financial years and, in particular, for the determination of the corresponding wage bill and for the control of its growth, without prejudice to the provisions of Article 24 of this Law.

Four. The Ministry of Finance and Public Administrations shall determine and, where appropriate, update the remuneration of the working staff abroad in accordance with the specific circumstances of each country.

Five. The agreements adopted in this area with omission of the report or against an unfavourable report, as well as the agreements involving wage increases for successive exercises against which the future Budget Laws are to be determined, will be null and void.

No expenses arising from the application of remuneration may be authorised for the year 2016 without the fulfilment of the requirements set out in this Article.

Six. Without prejudice to the provisions of the foregoing paragraphs, in the case of state mercantile societies, public entities, public sector foundations, consortia which, in accordance with the provisions of the additional 20th of Law 30/1992, of November 26, of the Legal Regime of the Public Administrations and of the Common Administrative Procedure, are assigned to the State public sector, the Collaborating Mutuals with Social Security and their joint centers, and other State entities governed by public law, shall be Mandatory report of the Commission on the Follow-up of the Collective Bargaining of Public Enterprises, chaired by the Secretariat of State for Budgets and Expenditure, in accordance with what is established by the Government's Delegation for Economic Affairs.

The agreements adopted in this matter with omission of the report procedure or against the report of the Commission on the Follow-up of the Collective Bargaining of Public Enterprises will be null and void.

Likewise, the Banco de España will inform the Commission of Follow-up of the Collective Bargaining of Public Enterprises, with prior character, both of the beginning of the negotiation of a collective agreement or agreement, and of any proposal of agreement that will be referred to the representation of the workers, as well as of the agreements or agreements reached.

Article 34. Recruitment of labour staff from investment credits.

One. The Ministerial Departments, Autonomous Bodies, State Agencies, Social Security Management Entities and the General Treasury of Social Security may formalize during the year 2016, under the respective investment credits, temporary staff hiring for the performance of works or services, provided that the following requirements are met:

(a) The purpose of the procurement is the execution of works by direct administration and with the application of the law of contracts of the State, or the performance of services that have the nature of investments.

b) That such works or services correspond to investments planned and approved in the General Budget of the State.

(c) that the works or services cannot be executed with the fixed staff of staff and there is not sufficient availability in the budgetary credit for the recruitment of staff.

Two. The procurement may exceed the financial year in the case of works or services that exceed that financial year and correspond to multi-annual investment projects which meet the requirements laid down in Article 47 of Law 47/2003 of 26 November 2003, General Budget, or in this own State Budget Law for the year 2016.

Three. Contracts shall be informed, prior to their formalisation, by the State's Advocate in the Department, body or entity, or in their case by the Department of the Administration of Social Security, which shall, in particular, decide on the manner of hiring used and the observance in the contract clauses of the requirements and formalities required by the labour law.

Four. Contracts covered by this Article shall be subject to prior scrutiny in cases where the same is required, in accordance with Articles 152 to 156 of Law 47/2003 of 26 November of 26 November 2003. For these purposes, the investment credits shall be deemed appropriate for the recruitment of any staff if there is not sufficient credit for this in the budgetary concept specifically intended for that purpose.

In State public bodies that are not subject to the financial function, this procurement will require a favourable report from the corresponding Financial Controller, which will deal with the non-availability of credit in the budgetary concept for the recruitment of eventual staff in the relevant chapter. In case of disagreement with the issued report, the Autonomous Body or the business public entity may raise the file to the Ministry of Finance and Public Administrations for resolution.

Article 35. Competence of the Ministry of Finance and Public Administrations in terms of personnel costs for the public sector.

All agreements, conventions, covenants or similar instruments, as well as the measures to be taken in respect of them or development, the content of which relates to expenditure attributable to the staff expenditure chapter of the budgets of the Ministerial Departments, Agencies, State Agencies, Public Business Entities, and other public entities of the State public sector, state commercial companies, state public sector foundations, and consortiums mainly involved in the State public sector will require, for their full effectiveness, the previous and favorable report of the Ministry of Finance and Public Administrations, through the Secretariat of State of Budgets and Expenses, being nulls of full right which are reached without such a report, without which it may in any case be derived, directly or indirectly, increase of public expenditure in terms of personnel costs and/or increase of remuneration above the authorized in article 19 of this Law.

TITLE IV

From public pensions

CHAPTER I

Pension revaluation

Article 36. Pension revaluation index.

The pensions paid by the Social Security system, as well as by the State's Passive Classes, will be increased by 0.25 percent in 2016, in the terms indicated in the corresponding articles of this Law.

CHAPTER II

Initial determination of the pensions of the State Passive Classes and of the war specials

Article 37. Initial determination of the pensions of the State Passive Classes Scheme.

One. The provisions of this Article shall apply to ordinary and extraordinary pensions which, in their own favour or in that of their family members, causes the staff included in the scope of coverage of the State Passive Classes Scheme, which is then grouped according to their regulatory legislation:

1. Staff to which Title I of the recast text of the Law on Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30, applies:

(a) The civil servants of the State Administration, the Administration of Justice, the General Courts and other constitutional or state bodies whose regulatory legislation so provides, those transferred to the Autonomous Communities, as well as the military personnel of the career, the military personnel of the complement and the one of the Escalas of troops and professional marineria who have acquired the right to remain in the Armed Forces until the age of retirement, which, after 31 December 1984, is found in any administrative situation and has not been declared retired or retired before that date.

b) The staff who, from 1 January 1986, will find themselves as an official in practice and who, from 1 January 1985, will be a pupil of some School or Military Academy and have been promoted to Caballero Alferez Cadet, Alfez-alumnus, Sargento-alumnus or Guardiamarina.

(c) Interim officials appointed before 1 January 1965 and who have received a detailed salary in the General Budget of the State in charge of staff, where the fact that the liability has been incurred has been incurred after 31 December 1985.

2. Staff to which the legislation in force applies at 31 December 1984, with the amendments set out in Title II of the recast of the Law on Passive Classes of the State:

(a) The civil servants of the State Administration, the Administration of Justice, the General Courts and other constitutional or state bodies whose regulatory legislation so provides, those transferred to the Autonomous Communities, as well as the military personnel of the career, the military personnel of the complement and the one of the Escalas of troops and professional marineria who have acquired the right to remain in the Armed Forces until the age of retirement, which, prior to January 1, 1985, has passed or has been declared retired or retired.

(b) Interim officials appointed before 1 January 1965 and who have received a detailed salary in the General Budget of the State in charge of staff, where the fact that the liability has been incurred has occurred before 1 January 1986.

Two. For the initial determination of pensions caused by the staff referred to in paragraph 1 of this Article, the following regulatory assets shall be taken into account by 2016:

(a) Regulators for staff entered in any body, scale, place, employment or administrative category after 1 January 1985:

/Subgroup Act 7/2007

Having regulator

-

Euros/year

A1

40.359.27

A2

31.763.76

B

27.814, 32

C1

24.395.11

C2

19,300,58

E (Law 30/1984) and Professional Pools (Act 7/2007)

16.455.28

b) Regulators for staff entered before 1 January 1985:

STATE CIVILIAN AND MILITARY ADMINISTRATION

proportionality index

Regulator

-

Euros/year

10

40.359.27

8

31.763.76

6

24.395, 11

4

19,300,58

3

16.455.28

JUSTICE ADMINISTRATION

Multiplier Index

Regulator

-

Euros/year

4.75

40.359.27

40.359.27

4.00

40.359, 27

40.359.27

40.359.27

3.00

40.359.27

40.359.27

2.25

31,763.76

2.00

27,814.32

19,300,58

1.25

16.455.28

CONSTITUTIONAL COURT

Body

Manager

Regulator

-

Euros/year

Secretary General

40.359.27

40,359.27

40.359, 27

GENERAL CUTS

Body

40,359.27

Optional Advisors

Ujieres

Regulator-

Euros/year

40,359.27

40.359, 27

Redactors, Tachographers, and Stenotirinks

40,359.27

440359.27

Administrative

24.395.11

19,300,58

Three. For the initial determination of the pensions caused by the staff referred to in paragraph 1 (2) of this Article, which shall have economic effects as from 1 January 2016, the regulatory bases resulting from the application of the following rules shall be taken into account:

(a) The amount corresponding to the person responsible for the concepts of salary and, where applicable, grade, depending on the body or the multiplier or proportionality rates and the degree of administrative career assigned to 31 December 1984, the body, career, scale, place, employment or category to which the person belongs, shall be taken:

STATE CIVILIAN AND MILITARY ADMINISTRATION

10 (5, 5)

4

4

4

4

4

proportionality index

Grade

Special Grade

Amount by concept

of pay and grade in

annual computation

-

Euros

(5, 5)

8

27.055.85

7

10 (5, 5)

25,568.71

10 (5, 5)

3

23,337.96

10

5

22.958.28

10

4

22,214,74

10

3

21.471.18

10

2

20.727.55

10

1

19.983.98

8

6

19.306.12

8

5

18.711.39

8

4

18.116.62

8

3

17.521.85

8

2

16.927.10

8

16.332.32

5

14,707.73

6

4

14.261.80

3

6

2

13.369.95

6

1

(12 per 100)

14.421, 39

6

1

12,924.00

4

3

10.883.00

4

2

4

4

4

1

4

4

4

4

4

4

4

1

10.288.26

3

3

9.396.73

3

2

9.173.73

3

1

8.950.77

JUSTICE ADMINISTRATION

2.00

11.627.10

multiplier index

Annual Computational Salary Amount

-

Euros

4.75

44,182.97

41.857.54

4.00

37.206.68

32.555.85

30.230.45

3.00

27.905.02

23.254.18

20.928.76

18,603.36

13.952.51

1.25

11.627.10

CONSTITUTIONAL COURT

Body

Annual Computational Salary Amount

-

Euros

General Secretary

41.857.54

Of Letted

37.206.68

Manager

37.206.68

GENERAL CUTS

Body

Amount by concept

of pay in

annual computation

-

Euros

Of Letrates

24,349,50

Librarian-Librarians

24,349,50

Advisors

24,349.50

Redactors, Taquigraphs, and Stenotirinks

22.360.47

Administrative Technician

22.360.47

Administrative

13.466.27

Ujieres

10.651.97

(b) The amount resulting from the preceding subparagraph shall be added to the amount obtained from multiplying the number of trienes accredited by the unit value of each three-year period according to the body, career, scale, position, employment or category in which the deceased would have served, taking into account, where appropriate, the proportionality or multiplier rates assigned to them in the following tables:

STATE CIVILIAN AND MILITARY ADMINISTRATION

proportionality index

Triennium unit value

in annual computation

-

Euros

10

874.03

8

699.24

6

524.39

4

349.64

3

262.21

JUSTICE ADMINISTRATION

multiplier index

Triennium Unit Value

in annual computation

-

Euros

1,627.78

1.511.53

3.00

1.395.25

1,162,69

1.047.87

2.00

930.18

697.63

1.25

581.37

CONSTITUTIONAL COURT

Body

Triennium Unit Value

in Annual Computation

-

Euros

General Secretary

1,627.78

1,627.78

Manager

1,627.78

GENERAL CUTS

Body

librarians

995.60

597.38

Triennium Unit Value

in Annual Computation

-

Euros

995.60

995.60

995.60

995.60

995.60

995.60

Administrative

398.22

Four. The monthly amount of the pensions referred to in this Article shall be obtained by dividing by 14 the annual amount calculated in accordance with the rules set out in the preceding paragraphs and in accordance with the applicable legislation.

Article 38. Initial determination of special war pensions.

One. The amount of pensions recognised under Law 5/1979 of 18 September on the recognition of pensions, medical-pharmaceutical assistance and social assistance in favour of widows, and other relatives of Spaniards who have died as a result of or on the occasion of the last civil war in favour of relatives of deceased persons as a result of the civil war, may not be lower by 2016 to the minimum amount of widow's pensions of over 65 years in the social security system, except for pensions caused by non-official staff in favour of orphans not disabled, the amount of which shall be EUR 1,833,50 per year.

Two. 1. The pensions recognized under the Law 35/1980 of 26 June, of war maimed ex-combatants of the Republican zone, whose causes did not have the status of professional military of the Armed Forces and Institutes, are fixed for 2016 in the following amounts:

(a) The maiming pension shall be the result of applying the percentages laid down for each degree of incapacity to the amount of EUR 4,987,15 per year.

(b) The sum of the basic remuneration, the replacement remuneration for trienes and the additional remuneration for compensation for unpaid remuneration shall be EUR 13,450,22 per year.

(c) Pensions in favour of family members shall be equal to the minimum amount of widow's pensions over 65 years of age in the social security system, except for pensions in favour of non-disabled orphans, the amount of which shall be EUR 1,833,50 per year.

2. The amount of pensions in favour of family members of ex-combatants who have the status of a professional military officer, recognised under Law 35/1980, may not be less than, by 2016, the minimum amount of widow's pensions over 65 years of age in the social security system.

Three. Pensions recognised under Law 6/1982 of 29 March on basic pay for civil war mutilated are set out in the following amounts for 2016:

(a) Basic remuneration for those who are recognised as being unable to second, third or fourth grade, at EUR 9,415,15 per year.

(b) Pensions in favour of family members, in the minimum amount of widow's pensions over 65 years of age in the social security system.

Four. The pensions recognized under Decree 670/1976 of 5 March, in favour of war maimed which could not be integrated into the Corps of Knights of War for the Fatherland, will be established, for 2016, in the amount that will result from applying the percentages established for each degree of incapacity to the amount of 5,975.23 euros per year.

Five. The amount for 2016 of the pensions caused under Title II of Law 37/1984, of 22 October, on the recognition of rights and services provided to those during the civil war were part of the Armed Forces and Public Order and Carabinieri Corps of the Republic, will be established applying the amount by the concepts of salary and grade that proceeds from among the contents in the previous article 37.Tres.a).

The amounts of these pensions may not be less than the following:

(a) In the case of pensions in favour of the cause, the minimum amount of retirement pensions, with a dependent spouse, aged over 65 years in the social security system.

(b) In the form of pensions, the minimum amount of pensions for widowers aged over 65 years in the social security system.

Six. The monthly amount of the pensions referred to in this Article shall be obtained by dividing by 12 the annual amount established in accordance with the preceding paragraphs and in accordance with the applicable legislation.

In addition to the 12 ordinary monthly payments, two extraordinary monthly payments will be paid, except for the pensions of mutilation recognized under Law 35/1980 of 26 June.

Notwithstanding the last paragraph of the preceding paragraph, when the mutilated is classified as useful in accordance with the provisions of the aforementioned Law, it shall be entitled to such extraordinary monthly payments.

CHAPTER III

Limitations on the initial pointing of public pensions

Article 39. Limitation of the initial indication of public pensions.

One. The amount to be charged as a result of the initial statement of public pensions listed in Article 42 of Law 37/1988 of 28 December 1988 on the General Budget of the State for 1989 may not exceed, during the year 2016, the total amount of EUR 2,567,28 per month, without prejudice to any extraordinary payments which may be paid by the holder, the amount of which shall also be affected by the said limit.

By way of derogation from the preceding paragraph, if the pensioner is entitled to receive less than or more than 14 pages per year, including overtime, that monthly limit shall be appropriate for the purposes of reaching or not exceeding the annual total amount of EUR 35,941,92.

Two. Where the same holder simultaneously causes entitlement to two or more public pensions, the total amount to be charged as a result of the initial statement of all of them shall be subject to the same limits as set out in the previous paragraph.

For this purpose, the total amount of each public pension in question shall be determined first and, if the sum of all of them exceeds EUR 2,567,28 per month, it shall be reduced proportionately to the extent of the excess.

However, if any of the pensions that are caused is in charge of the Special Fund of one of the Mutualities of Officials included in Article 42.1.c) of Law 37/1988, of December 28, the minorition or suppression shall be carried out preferably on the full amount of this pension and, if possible, at the time of its recognition, proceeding subsequently, if necessary, to reduce proportionally the remaining pensions so that the sum of all of them does not exceed the indicated maximum limit.

Three. Where the initial indication of a public pension is made in favour of the person already in receipt of another public pension or other public pension, if the sum of the total amount of all pensions exceeds the limits laid down in paragraph 1 of this Article, the amount exceeding that limit shall be reduced or abolished from the full amount of the new pension.

However, if the new pension, in the present or in previous financial years, has the consideration of income exempt in accordance with the provisions of the Law on Income Tax of the Physical Persons, at the request of its holder, the pension or public pension that the person concerned would have caused before shall be reduced or abolished. In such cases, the effects of the regularisation shall be rolled back to 1 January of the year in which the new pension was applied for or to the initial date of payment, whichever is the later.

Four. If, at the time of the initial statement referred to in the preceding paragraphs, the competent bodies or entities are unable to know the amount and nature of the other pensions corresponding to the beneficiary, the initial indication shall be made on a provisional basis until the appropriate checks are carried out.

The definitive regularisation of the provisional claims will, if necessary, entail the requirement for the reimbursement of what was wrongly perceived by the pension holder. This refund may be charged to successive pension payments.

Five. If, after the sentence or deletion of the amount of the initial statement referred to in paragraphs Two and Three of this Article, the amount or composition of the other public pensions received by the holder is modified, for any circumstance, the limitations that had been made shall be reviewed ex officio or at the request of a party, with the effect of the first day of the month following that of the variation.

In any case, the initial statements made in cases of public pension concurrence will be subject to periodic review.

Six. The reduction or removal of the amount of initial public pension claims which may be made by application of the limiting rules shall not mean any loss or damage to other rights attached to the recognition of the pension.

Seven. The maximum limit of perception set out in this Article shall not apply to the following public pensions which are caused during the year 2016:

(a) Extraordinary pensions of the system of social security and the system of passive classes of state originated by terrorist acts.

(b) Extraordinary pensions recognized under the additional 40th third of Law 62/2003, of December 30, of Fiscal, Administrative and Social Order Measures.

(c) Exceptional pensions arising from terrorist attacks recognised under Royal Decree-Law 6/2006 of 23 June.

Eight. Where, at the time of the initial statement of public pensions, there are some or some of the pensions referred to in the previous paragraph, or of those recognised by terrorist acts in favour of those who are not entitled to a pension in any public social security scheme under Title II of Royal Decree 851/1992 of 10 July 1992 governing certain extraordinary pensions caused by acts of terrorism, with another or other public pensions, the limiting rules of this Article shall apply only in respect of non-acts terrorists.

CHAPTER IV

Revaluation and modification of public pension values

Article 40. Revaluation and modification of public pension values.

One. The pensions paid by the Social Security system, in its contributory mode, as well as the pension of Passive Classes of the State, will in the year 2016 experience an increase of 0.25 percent, in accordance with the provisions of Article 36 of this Law, without prejudice to the exceptions contained in the following articles of this Chapter and the guarantee amounts set out in the previous article 38, in respect of pensions recognized under the special legislation of the civil war.

The initial amount of retirement or retirement pensions and liabilities of State Passive Classes caused during 2016 under the legislation in force at 31 December 1984, calculated in accordance with the regulatory bases established for this type of pension in the present financial year, shall be corrected by the application of the percentage of 1 and 2% as appropriate, established for the years 2004, 2006, 2007 and 2008 in paragraph Four of the additional fifth and sixth provisions, as well as in the Additional Disposition of Laws 61/2003, of 30 December; 30/2005 of 29 December; 42/2006 of 28 December; and 51/2007 of 26 December of the General Budget of the State for the years 2004, 2006, 2007 and 2008 respectively.

Two. In accordance with the provisions of the Additional Disposition Sixth, Point One, of the recast text of the Law on Social Security of Civil Servants of the State, approved by Royal Decree of Law 4/2000 of 23 June, the pensions of the Mutual Funds integrated into the Special Fund of the General Mutual Fund of Civil Servants of the State, caused after 31 December 2010, will experience on 1 January 2016 a reduction, in respect of the amounts received at 31 December 2015, of 20% of the difference between the amount corresponding to 31 of the December 1978-or 1977, if it were the Montepio of Officials of the Trade Union Organization-and the one of December 31, 1973.

Three. The pensions paid out of the pension schemes or systems listed in Article 42 of Law 37/1988 of December 28, and not indicated in the previous paragraphs of this article, will be subject to the increase in the year 2016, as appropriate, according to their regulatory regulations, on the amounts received at 31 December 2015, except for the exceptions contained in the following articles of this Chapter.

Article 41. Non-revalorizable pensions.

One. The following public pensions shall not be revalued in 2016:

(a) The pensions paid out of any of the schemes or systems of provision listed in Article 42 of Law 37/1988 of 28 December 1988, the total monthly amount of which, if applicable, the full monthly amount of the other public pensions received by the holder, exceeds EUR 2,567,28 in monthly calculations, this amount being understood in the terms set out in the preceding Article 39.

The provisions of the preceding paragraph shall not apply to the extraordinary pensions of the Passive Classes of State and the Social Security system arising from terrorist acts, nor to the exceptional pensions arising from terrorist attacks, recognized under the Royal Decree-Law 6/2006 of 23 June, nor to the pensions recognized under the additional 43rd of Law 62/2003, of December 30, of Fiscal, Administrative and Social Order Measures.

(b) Pensions of Passive Classes recognized in favour of State Camineros caused before 1 January 1985, with the exception of those whose holder only received such a pension as such.

(c) The pensions of the Mutualities integrated into the Special Fund of the General Mutual Fund of Civil Servants of the State which, at 31 December 2015, had already reached the amounts corresponding to 31 December 1973.

Two. In the case of Mutualities, Montepios or Social Security Entities of any kind that integrate personnel of companies or companies with majority participation of the State, Autonomous Communities, Local Corporations or Autonomous Bodies and are financed with funds from those public bodies or entities, or in the event that they are directly paying the staff included in the protective action of those supplementary pensions for any concept on which they would correspond to the general regimes that are applicable, the revaluations to Article 40 shall be regarded as a maximum limit, with the possibility of applying lower coefficients and, even lower than the unit, to such supplementary pensions, in accordance with their own regulations or with the agreements to be made.

Article 42. Limitation of the amount of the revaluation of public pensions.

One. For 2016, the amount of the revaluation of public pensions may not be an annual full value of more than EUR 35,941,92.

Two. Where the same holder receives two or more public pensions, the sum of the full annual amount of all such pensions, once they have been recovered, shall not exceed the maximum limit. If it is exceeded, the value of the revaluation shall be proportionally reduced to the extent of the excess over that limit.

To this end, each institution or body competent to revalue pensions shall determine the maximum annual allowance for pensions to be paid. This limit shall consist of a figure which is equal to the total amount of EUR 35,941,92 per year the same proportion as the pension or pension with the sum of all public pensions received by the holder.

The referred limit (L) will be obtained by applying the following formula:

L =

P

× 35,941.92 Euros

T

being 'P' is the annual theoretical full value reached at 31 December 2015 by the pension or pension in charge of the competent body or entity, and 'T' the result of adding to the previous figure the full annual value of the remaining concurrent pensions of the same holder on the same date.

Notwithstanding the foregoing, if any of the public pensions that the person concerned receives is in charge of the Special Fund of one of the Mutual Funds of Officials included in Article 42.1.c) of Law 37/1988 of 28 December, or is treated as non-revalorizable pensions in charge of any of the Entities referred to in Article 41.2 of this Law, the application of the rules set out in the preceding paragraphs shall be adjusted to the maximum limit of perception.

Three. The provisions of paragraphs Four to Eight, inclusive, of the preceding Article 39 shall be applicable where appropriate to the concurrent pension revaluation assumptions.

CHAPTER V

Add-ons to minimums

Article 43. Recognition of allowances for minimum pensions for Passive Classes.

One. According to the provisions of Article 27.2 of the recast text of the Law on Passive Classes of the State, they shall be entitled to receive the economic allowances necessary to achieve the minimum amount of the pensioners of the Passive Classes of the State who do not receive, during 2016, income from work or capital or who, in receipt of them, do not exceed EUR 7,116,18 per year. To this effect, capital gains or property gains shall be computed between such income.

In order to credit the working or capital income, the pensioner may be required to make a statement of the same and, where appropriate, the contribution of the tax returns presented.

However, pensioners of Passive Classes of the State who receive income in respect of the concepts indicated above the figure referred to in the first subparagraph of this paragraph shall be entitled to a supplement to a minimum when the sum in annual calculation of such income and those corresponding to the pension already recovered is less than the sum of EUR 7,116,18 plus the amount, in annual calculation, of the minimum amount fixed for the pension class concerned. In this case, the supplement for minima shall consist of the difference between the amounts of the two sums, provided that this difference does not determine for the person concerned a joint monthly pension and supplement in excess of the amount of the minimum amount of pension which corresponds in monthly terms.

The requirements set out in the preceding paragraphs shall be presumed to be met where the person concerned has received, during 2015, an amount equal to or less than EUR 7,098,43 per year. This presumption may be destroyed, where appropriate, by the evidence obtained by the Administration.

To the sole guarantee effects of supplements for minimums, public pensions that are not in charge of any of the basic public welfare systems will be equated to work income.

Where, in accordance with the legal provisions, a proportional share of the widow's pension is recognised, the minimum supplement shall apply, where appropriate, in the same proportion as was taken into account for the recognition of the pension.

The economic effects of the recognition of the supplements will be rolled back to the day of January 1 of the year in which they are requested or to the date of the start of the pension, if it is after 1 January.

However, if the request for such recognition is made on the occasion of exercising the right to recover a pension whose causative event occurred in the preceding financial year, the economic effects may be those of the date of commencement of the pension, with a maximum of one year's retroactive effect from the application.

Two. The recognition of economic supplements carried out in 2016 by the person concerned shall be provisional until the reality or effectiveness of the declaration has been established.

The Administration may periodically review, ex officio or at the request of the person concerned, the resolutions for the recognition of economic supplements, and may, where appropriate, assume the requirement of the reimbursement of what was wrongly perceived by the holder of the pension. This refund may be charged to successive pension payments.

Three. In order to be entitled to the supplement for the minimum in the pension assumptions caused from January 2013, it will be necessary to reside in Spanish territory. For pensions arising from the date indicated, the amount of such allowances shall in no case exceed the amount fixed for retirement and invalidity pensions in their non-contributory form in the General Budget Law of the State.

Four. During 2016, the minimum amounts of pension for Passive Classes are fixed, in annual computation, in the following amounts:

Class

Amount

With Spouse in Charge

-

Euros/Year

No Spouse: Unpersonal Economic Unit

-

Euros/Year

With Spouse Not in Charge

-

Euros/year

or retirement pension.

10.988.60

8.905.40

8.449.00

's pension.

8.905.40

pension other than the widow's, where N is the number of pension or pension beneficiaries.

8.680.00

N

Five. The economic benefits provided for in the preceding paragraphs of this Article shall not apply to pensions recognised under the special legislation arising out of civil war, the amounts of which are set out in Article 38 of this Law, except for orphan's pensions recognised under Title II of Law 37/1984 of 22 October, as well as for those recognised in favour of non-disabled orphans over 21 years of age, caused by non-official staff under the laws of the European Communities 5/1979 of 18 September, and 35/1980 of 26 June.

Article 44. Recognition of allowances for minimum social security pensions.

One. In the terms that are determined to be determined, they shall be entitled to receive the necessary supplements to achieve the minimum pension amount of the pensioners of the Social Security system, in their contributory modality, who do not receive income from the work, capital or economic activities and property gains during 2016, in accordance with the concept established for such income in the Income Tax of the Physical Persons and computed according to Article 50 of the recast text of the General Law of Social Security, approved by the Royal Decree The Commission is also aware of the fact that the Commission has been unable to do so.

To credit income and income, the managing body may require the pensioner to make a statement of the income and income, and, where appropriate, the contribution of the tax returns presented.

However, the pensioners of the Social Security system in their contributory mode, who receive income from the concepts indicated in excess of the figure referred to in the first subparagraph of this paragraph, shall be entitled to a supplement to a minimum when the sum in annual calculation of such income and those corresponding to the pension already recovered is less than the sum of EUR 7,116,18 plus the amount, in annual calculation, of the minimum amount fixed for the pension class concerned. In this case, the minimum supplement shall consist of the difference between the amounts of the two sums, provided that this difference does not determine for the person concerned a joint monthly pension and supplement in excess of the amount of the minimum amount of pension which corresponds in monthly terms. For the sole purpose of ensuring the guarantee of allowances for minimum allowances, public pensions which are not in charge of any of the basic public social security schemes shall be equated to working income.

The flat-rate amounts and periodic payments made to Spanish pensioners on a compensatory basis under the Agreement concluded between Spain and the United Kingdom on 18 September 2006 shall not be taken into account for the recognition of supplements to the minimum amount of pensions.

Two. The conditions set out in the preceding paragraph shall be understood to be met where the person concerned shows that he or she is entitled to income in the form referred to in paragraph 1 for 2016, in the case of a sum equal to or less than EUR 7,116,18.

Pensioners of Social Security in their contributory form who, during the financial year 2016, receive accumulated income above the limit referred to in the preceding paragraph, are obliged to communicate such a circumstance to the managing entities within one month of the date of production.

In order to credit income and income, the social security management entities may at any time require the recipients of supplements to a minimum of a declaration of these, as well as their assets and, where appropriate, the contribution of the tax returns presented.

Three. For the purposes of this Article, a spouse shall be deemed to be in charge of the holder of a pension where he is living with the pensioner and is economically dependent on him.

Economic dependency will be understood when the following circumstances are present:

(a) That the spouse of the pensioner is not, in turn, the holder of a pension in charge of a basic public social security scheme, understanding the pensions recognised by another State as well as the guarantee of minimum income and third-person support, both provided for in the recast of the General Law on the Rights of Persons with Disabilities and of their Social Inclusion, approved by the Royal Legislative Decree 1/2013 of 29 November, and the care pensions provided for in Law 45/1960 of 21 July, for which create certain national funds for the social application of tax and savings.

(b) That the income of any nature of the pensioner and his spouse, calculated in the form set out in paragraph 1 of this Article, is less than EUR 8,301.10 per year.

When the sum, in annual calculation, of the returns referred to in the preceding paragraph and of the amount, also in annual calculation, of the pension to be supplemented is less than the sum of EUR 8,301.10 and of the annual amount of the minimum pension with the spouse in question, an addition equal to the difference shall be recognized, distributed among the corresponding number of monthly payments.

Four. With respect to pensions caused from 1 January 2013, in order to qualify for the supplement to achieve the minimum amount of pensions, it will be necessary to reside on Spanish territory. For pensions arising from the date indicated, the amount of such allowances shall in no case exceed the amount referred to in Article 50 (2) of the recast of the General Law on Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

Five. During the year 2016, the minimum amounts of pensions in the Social Security system, in their contributory form, are fixed, in annual computation, pension class and concurrent requirements in the holder, in the following amounts:

Retirement

10.988.60

10.988.60

Class

With Spouse in Charge

-

Euros/Year

No Spouse: Unpersonal Economic Unit

-

Euros/Year

With Spouse Not in Charge

-

Retirement

8.905.40

8.449.00

Holder less than sixty and five years

10.299.80

8.330.00

7.872.20

with sixty-five years of high invalidity

16.483.60

13.358.80

12.674.20

Incapacity

Invalidity

16.483.60

13.358.80

12.674.20

Absolute

10.988.60

8.905.40

: Headline with sixty-five years

8.905.40

8.449.00

Total: Entitled between sixty-sixty-four years

10.299.80

8.330.00

7.872.20

Total: Common Disease Derivative Less than sixty years

5.538.40

5.538.40

55% Minimum General Regime Listing

of the work accident regime: Holder with sixty-five years

10.988.60

8.905.40

10.299.80

Holder with sixty-five years

five years or with Disability in grade equal to or greater than 65 per 100

8.905.40

aged between sixty and sixty-four years

8.330.00

with less than sixty years

6.742.40

Class

Euros/year

Orfad

By payee

2,720,20

In the absolute orphanage the minimum will be increased by 6,742.40 euros/year distributed, if any, among the beneficiaries.

By disabled beneficiary under 18 years of age with a disability in grade equal to or greater than 65 per 100

5.353.60

relatives

By beneficiary

2,720,20

If no pensioner widower or orphan exists:

-A single beneficiary with sixty-five years

6.575.80

-A single beneficiary less than sixty-five years

6.195.00

Multiple beneficiaries: The minimum assigned to each will be increased in the the amount of the amount resulting from the prorating of EUR 4,022,20/year between the number of beneficiaries.

CHAPTER VI

Other public pension provisions

Article 45. Initial determination and revaluation of non-contributory pensions for social security.

One. For the year 2016, the amount of pension and invalidity pensions of the Social Security system, in its non-contributory form, shall be fixed at EUR 5,150,60 per year.

Two. For the year 2016, a pension supplement, set at 525 euros per year, is established for the pensioner who provides proof that he has no property and has, as a habitual residence, a house rented to the pensioner whose owner does not have the relationship of kinship until the third degree, nor is he a spouse or person with whom he constitutes a stable union and coexists with an analogous relationship of affectivity to the conjugal. In the case of family units in which a number of non-contributory pension recipients live together, only the holder of the rental contract may be awarded the supplement or, if several, the first one of them.

The rules for the recognition of this supplement will be those set out in Royal Decree 1191/2012 of 3 August, laying down rules for the recognition of the pension supplement for the rental of housing in favour of the pensioners of the Social Security in their non-contributory modality, understanding that the references made to the year 2012, should be considered made in 2016.

Article 46. Pensions of the Compulsory Insurance for Old Age and Invalidity.

One. As from 1 January 2016, the amount of the pension for the compulsory insurance for Old Age and Invalidity, which is non-concurrent with other public pensions, is fixed at an annual basis of EUR 5,698,00.

To these effects, the economic benefit recognized under Law 3/2005, of March 18, to the citizens of Spanish origin displaced abroad, during their age minority, as a consequence of the civil war, nor the pension perceived by the useful or disabled persons of first degree for the cause of the last Spanish civil war, whatever the legislation, nor the subsidy for the aid of the third person provided in the recast text of the General Law of the Rights of Persons with Disabilities and of its Law, will not be considered concurrent pensions. social inclusion, approved by the Royal Legislative Decree 1/2013 of 29 November, nor the extraordinary pensions arising from acts of terrorism.

Two. The amount of old-age or invalidity pensions for the compulsory retirement age and invalidity pension shall be EUR 5,532,80 in annual accounts if they are paid for in any of the systems of the social security system or with any of these pensions and, in addition, with any other public pension, without prejudice to the application, to the sum of the amounts of all of them, of the limit laid down in the transitional provision seventh of the text recast of the General Law on Social Security, unless the persons concerned have recognised higher amounts. prior to 1 September 2005, in which case the general rules on revaluation shall apply, provided that, by virtue of these rules, the sum of the amounts of the concurrent pensions remains higher than the limit.

Three. The pensions of the Compulsory Old-age and Invalidity Insurance will not be revalued in 2016 when they enter into concurrency with other public pensions other than those mentioned in the previous paragraph.

By way of derogation from the preceding paragraph, when the sum in annual computation of all the concurrent pensions, once revalued, and those of the referred to as compulsory of Old Age and Invalidity is less than the amount fixed for the pension of such insurance in paragraph One of this article, the pension of the Mandatory Insurance of Old Age and Invalidity shall be revalued in an amount equal to the difference resulting between both amounts. This difference is not of a consolidable character, being absorbable with any increase that may be experienced by the perceptions of the person concerned, either in terms of revaluation or for the recognition of new performances of a periodic nature.

Four. When, for the recognition of a pension from the compulsory insurance of Old Age and Invalidity, periods of insurance or residence completed in other countries linked to Spain by international standard of social security that provide for such aggregation, the amount of the prorated pension in charge of Spain may not be less than 50% of the amount of the pension of the Mandatory Insurance of Old Age and Invalidity that at any time corresponds.

This same guarantee shall apply in relation to the holders of other pensions other than those of the Compulsory Insurance for Old Age and Invalidity which opt for one of these pensions, provided that on the date of the event causing the pension to be received, they would have met all the conditions required by that insurance.

TITLE V

Of Financial Operations

CHAPTER I

Public Debt

Article 47. Public Debt.

One. The Minister of Economy and Competitiveness is hereby authorised to increase the State's debt, with the limitation that the outstanding balance of the State's debt in effective terms as at 31 December 2016 does not exceed the corresponding balance as at 1 January 2016 at more than 52,882,394.53 thousand euros.

Two. This limit shall be effective at the end of the financial year and may be exceeded in the course of the financial year, and shall be automatically revised:

(a) For the amount of the net changes in budgetary appropriations corresponding to Chapters I to VIII.

b) By deviations between the revenue forecasts contained in this Law and the actual evolution thereof.

(c) By the difference between the total budget appropriations of Chapters I to VIII and the overall amount of the recognised obligations of those chapters in the financial year.

(d) By cash advances and net changes in non-budgetary operations with an impact on the State's treasury, provided for by law.

e) By the net variation in the rights and obligations of the State recognized and pending income and payment in the year, as well as the rights collected and the obligations paid corresponding to previous years.

f) By the net amount charged to the concepts covered in Chapter IX that are not part of the issuance and amortization of Public Debt.

The above revisions will increase or reduce the limit set out in the previous paragraph as they assume an increase or decrease, respectively, of the need for State funding.

Article 48. Credit operations authorised to public bodies.

One. The public bodies listed in Annex III of this Law are hereby authorised to conclude credit operations during the year 2016 for the amounts which, for each, are set out in the said Annex.

The business public entities listed in that Annex III are also authorised to enter into credit operations during the year 2016 for the amounts which, for each, are set out in that Annex. In this case, the authorization refers, in accordance with the provisions of Article 111.4 of the General Budget Law, to credit operations which are not designed and cancelled within the year.

Two. Public Research Bodies under the Ministry of Economy and Competitiveness (Instituto Nacional de Investigación y Tecnología Agraria y Alimentaria; Agencia Estado Consejo Superior de Investigaciones Científicas; Instituto Geógica y Minero de España; Instituto de Salud Carlos III; Instituto de Astrofísica de Canarias; Instituto Español de Oceanography; and Centro de Investigaciones Energéticos, Environmental y Tecnologicas), the National Institute of Aerospace Technique Esteban Terradas, under the Ministry of Defense, and the Universidad Nacional Distance Education may be able to arrange credit operations as a result of the repayable advances granted to them under Chapter 8 of the budget of the Ministry of Economy and Competitiveness.

This authorisation shall apply only to advances granted in order to facilitate the availability of funds for the payment of part of the expenditure which, once justified, is financed from the European Regional Development Fund.

Three. The agencies under the Ministry of Agriculture, Food and the Environment listed in Annex III, prior to the consultation of the corresponding operations and in order to verify the destination of the debt, shall request authorization from the Secretariat of State for Budgets and Expenditure, providing a financial economic plan supporting the operation, including the assumptions in which the debt is requested to cover cash deficits that occur as a result of the phase between payments made by the agency in co-financed actions. with European Funds and the Community returns corresponding to those payments.

Article 49. Information on the evolution of the State Debt to the Ministry of Economy and Competitiveness and to the Congress of Deputies and the Senate; and of the accounts opened by the Treasury in the Banco de España or in other financial institutions to the Congress of Deputies and the Senate.

The public bodies that hold the debt management of the State or assumed by it, even if the assumption is only the financial burden, will send to the General Secretariat of the Treasury and Financial Policy of the Ministry of Economy and Competitiveness the following information: quarterly, on the payments made and on the situation of the Debt on the last day of the quarter, and at the beginning of each year, on the forecast of financial expenses and redemptions for the financial year.

The Government will communicate quarterly to the General Cortes, through its budgetary office, the detailed balance of the financial operations arranged by the State and the Autonomous Bodies and the number of accounts opened by the Treasury in the Banco de España or other financial institutions, as well as the amounts and the evolution of the balances. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

Article 50. Foreign resources of the Bank Ordered Restructuring Fund.

According to the provisions of Article 53.5 of Law 11/2015, of June 18, of recovery and resolution of credit institutions and investment firms, during the financial year 2016, the foreign resources of the FROB will not exceed the amount of 19,916,826 thousand euros.

CHAPTER II

Public Avals and Other Guarantees

Article 51. Amount of State Avales.

One. The maximum amount of guarantees to be granted by the General Administration of the State during the year 2016 shall not exceed 3,500,000 thousand euros.

Two. Within the total stated in the previous section, the following amounts are reserved:

(a) EUR 3,000,000 thousand for guarantees intended to guarantee fixed income securities issued by asset-backed securities that are regulated in the following Article.

(b) Within the amount of EUR 500 000 000 not set aside in the previous paragraph, a ceiling of EUR 40,000 000 is set for guaranteeing the obligations arising from credit operations arranged by shipping companies domiciled in Spain for the renewal and modernisation of the Spanish merchant fleet by purchase, by purchase, with option to purchase or by leasing with option to purchase, of new, under-construction or used merchant vessels of a maximum age of five years.

In the same way, obligations arising from credit operations concerted by shipping companies domiciled in Spain, aimed at the modernization of the Spanish merchant fleet by the transformation of Spanish vessels, not exceeding 15 years old, will be guaranteed to use liquefied natural gas as fuel or to install exhaust gas scrubbers from their engines.

Applications for endorsement that are submitted after six months from the date of formalisation of the acquisition or transformation of the vessel may not be taken into account.

The effectiveness of the guarantee that is granted prior to the formalization of the acquisition or transformation of the ship will be conditioned to the fact that this formalization takes place within six months of the date of notification of the granting of the guarantee.

The amount of the guarantee shall not exceed 35% of the total price of the vessel financed, in the case of purchase of vessels and 70% in the case of changes.

The conditions of the insurable loans under this system will be, at most, those established in Royal Decree 442/1994 of 11 March on premiums and financing to shipbuilding or subsequent provisions that modify it.

In any case, the authorization of endorsements will be based on an assessment of the economic-financial viability of the operation and the risk.

The applications, grants and conditions of these endorsements shall be governed in accordance with the provisions of this Law and Order PRE/2986/2008 of 14 October 2008, for which the Agreement of the Government of the Government of the Government for Economic Affairs is published, establishing the procedure for the granting of State guarantees for the financing of credit operations for the renewal and modernization of the Spanish merchant fleet, or in the subsequent provisions that modify it.

Three. The General Secretariat of the Treasury and Financial Policy is hereby authorized to carry out, in the execution of the State guarantees referred to in Section D (b) of Article 49 of Law 39/2010, of December 22, of the General Budget of the State for 2011, paragraph Dos.e) of Article 52 of Law 2/2012, of 29 June, of the General Budget of the State for the year 2012, paragraph Dos.b) of Article 54 of Law 17/2012, of 27 December, of the General Budget of the State for 2013, and Article 1 of the Royal Decree-Law 7/2008 of 13 October 2008 on Urgent Measures in Matters Economic-Financial in relation to the Concerted Action Plan of the Countries of the Euro Zone, can make the payments corresponding to the obligations guaranteed by treasury operations under the specific concept established for this purpose.

After completion, the General Secretariat of the Treasury and Financial Policy shall make the final application to the budget of expenditure of the payments made in the financial year, except those effected in the month of December of each year, which shall be applied to the budget in the following year.

Article 52. Guarantees to guarantee fixed income securities issued by Funds of Asset Titling.

One. The State may grant guarantees up to a maximum amount, during the financial year 2016, of EUR 3,000,000 thousand, in order to guarantee fixed income securities issued by asset-backed securitisation funds constituted under the agreements signed by the General Administration of the State and the management companies of asset-backed securitisation funds registered with the National Securities Market Commission, in order to improve the financing of the business productive activity. Up to 80% of the nominal value of the bonds in each series or class of fixed income securities issued by the securitisation funds of credit rating assets shall be guaranteed without taking into account the granting of the guarantee which, at least, is A1, A + or assimilated.

Assets transferred to the securitisation fund shall be loans or loans granted to all types of non-financial corporations domiciled in Spain. However, the transferred asset corresponding to the same sector, in accordance with the division level of the National Classification of Economic Activities 2009, shall not exceed 25% of the total assets transferred to the securitisation fund. For these purposes loans or loans shall also be considered as assets derived from leasing operations.

Asset-securitisation funds may be set up on an open basis within the meaning of Article 4 of Royal Decree 926/1998 of 14 May on the regulation of asset-securitisation funds and the management companies of securitisation funds for a maximum period of two years from the date of their establishment, provided that the assets transferred to the securitisation fund are loans or loans granted as of 1 January 2008.

For the establishment of a securitisation fund, the credit institutions concerned must give in loans and loans granted to all types of non-financial companies domiciled in Spain. At least 50% of the loans and credits transferred must have been granted to small and medium-sized enterprises and, at least, 25% of the outstanding balance of loans and loans must have an initial repayment term of not less than one year.

The lending and lending entity should reinvest the liquidity obtained as a result of the securitisation process in loans or loans granted to all types of non-financial companies domiciled in Spain, of which at least 80 percent are small and medium-sized enterprises. The reinvestment must be at least 50%, within one year of the effective provision of the liquidity, and the remainder within two years. For this purpose, liquidity shall be understood as the amount of the assets that the institution grants to the securitisation fund at the time of its establishment and, where applicable, in subsequent transfers as a result of the open nature of the fund, during the period previously indicated for two years.

Two. The accumulated living amount of all guarantees granted by the State to fixed income securities issued by the asset-backed funds referred to in the previous paragraph shall not exceed 6,500,000 thousand euro as at 31 December 2016.

Three. The granting of the endorsements referred to in paragraph 1 of this article must be agreed by the Ministry of Economy and Competitiveness, when the fund is set up and after processing the required file.

Four. Asset-securitisation fund management companies shall forward to the General Secretariat of the Treasury and Financial Policy the information necessary for the control of the risk assumed by the State under the collateral, in particular the information concerning the total volume of the principal outstanding amount of fixed income securities issued by the asset-securitisation funds and the rate of unpaid or failed assets of the securitised portfolio.

Five. The establishment of the asset-securitisation funds referred to in the preceding paragraphs shall be exempt from any notarial duty and, where applicable, the registration.

Six. The General Secretariat of the Treasury and Financial Policy is hereby authorized to carry out, in the execution of the guarantees of the State referred to in this Article and those granted in previous years, the payments corresponding to the obligations guaranteed by non-budgetary operations under the specific concept that it believes to this end.

After completion, the General Secretariat of the Treasury and Financial Policy shall make the final application to the budget of expenditure of the payments made in the financial year, except those made at the end of the financial year, which shall apply to the budget in the following year.

Seven. The holder of the Ministry of Economy and Competitiveness is empowered to lay down the rules and requirements to which the conventions referred to in paragraph 1 of this Article are to be adjusted.

Eight. The head of the Directorate-General for Industry and Small and Medium-sized Enterprises is authorised to reopen the deadline for applications, following agreement with the General Secretariat of the Treasury and Financial Policy, if the budgetary allocation provided for in paragraph 1 of this Article has not been exhausted in the previous proceedings.

Article 53. Endorsements of public entities and state commercial companies.

The State Company of Industrial Participations is authorised to provide guarantees in the year 2016 in relation to the credit operations they have made and with the obligations arising from invitations to tender in which the commercial companies participate in the financial year in which the capital participates, directly or indirectly, up to a ceiling of 1,210,000 thousand euros.

Article 54. Information on public endorsements awarded.

The Government will communicate quarterly to the General Cortes, through its budget office, the amount and main characteristics of the public guarantees granted. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

CHAPTER III

State Relations with the Official Credit Institute

Article 55. Cooperation Fund for the Promotion of Development (FONPRODE).

One. The allocation to the Fund for the Promotion of Development will amount in the year 2016 to 235,230 thousand euros, under budget implementation 12.03.143A.874 "Fund for the Promotion of Development (FONPRODE)", which will be used for the purposes provided for in Article 2 of Law 36/2010, of 22 October, of the Fund for the Promotion of Development.

Two. The Council of Ministers may authorise operations under the FONPRODE for up to EUR 375,000 thousand in the course of the year 2016.

Three. During the year 2016, only reimbursable operations may be authorised from the FONPRODE, as well as those operations necessary to deal with the costs arising from the management of the fund or other expenses associated with the operations formalised by the fund.

The refinancing operations of loans granted prior to the Fund may also be authorized to be carried out in compliance with the appropriate bilateral or multilateral agreements for the renegotiation of the foreign debt of the borrowing countries, of which Spain is a party.

Four. Additional resources shall be provided to the FUND provided for all returns from its assets and originating in operations approved at the initiative of the Ministry of Foreign Affairs and Cooperation. The amounts deposited in the current accounts of the FONPRODE, as well as the amounts audited and deposited in the Treasury in the name of FONPRODE, will also be the resources of the fund. These resources may be used to deal with any undertaking whose approval by the FONPRODE has been carried out in accordance with the procedures laid down in the rules applicable to the Fund.

Five. The annual compensation to the ICO laid down in Article 14 of Law 36/2010 of 22 October of the Fund for the Promotion of Development shall be made out of the resources of the FUND itself, after authorization by agreement of the Council of Ministers, for the expenses incurred in the development and execution of the function entrusted to it.

Article 56. Cooperation Fund for Water and Sanitation (FCAS).

The allocation to the Cooperation Fund for Water and Sanitation referred to in the additional sixth-first Disposition of Law 51/2007, of 26 December, of General Budget of the State for 2008, will amount, in 2016, to 15,000 thousand euros and will be used for the purposes provided for in paragraph Three of that Additional Disposition.

The Council of Ministers may authorise operations from the Fund for an amount of up to 29,000 thousand euros during the year 2016. Only non-repayable transactions may be authorised with funds coming from reintegra, and in so far as such amounts are returned by the Fund's counterparties. In the rest of the cases, only reimbursable operations, as well as those operations necessary to deal with the costs arising from the management of the fund, i.e. the costs of evaluation, monitoring, inspection and technical assistance or other expenses associated with the operations formalised by the fund, may be authorised.

Additional resources shall be provided to the FCAS for the returns from its assets and originating from operations approved at the initiative of the Ministry of Foreign Affairs and Cooperation. The amounts deposited in the Fund's current accounts shall also be FCAS resources. These resources may be used to meet any commitment, the approval of which is carried out by the FCAS in accordance with the procedures laid down in the rules applicable to the Fund.

The Government will inform the General Cortes, through its Office of Budget, during the first half of the year, of the operations authorized by the Council of Ministers under this Fund of the previous year. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

Article 57. Fund for the Internationalization of the Company (FIEM).

One. The allocation to the Fund for the Internationalization of the Company will amount in the year 2016 to 238,087.60 thousand euros from the budget application 27.09.431A.871 "To the Fund for the Internationalization of the Company (FIEM)", which will be used for the purposes provided for in article 4 of the Law 11/2010, of June 28, of reform of the system of financial support to the internationalization of the Spanish company.

Two. Operations under the FIEM may be authorised for an amount of up to EUR 500,000.00 thousand in the course of the year 2016.

It is expressly excluded from this limitation the refinancing operations of loans granted prior to the Fund to be carried out in compliance with the appropriate bilateral or multilateral agreements to renegotiate the foreign debt of the borrowing countries from which Spain is a party.

The Council of Ministers may authorize individual projects of special relevance for internationalisation, taking into account the amount of the project, by agreeing on the allocation of part of the project within the limit set out in the first paragraph, with the successive amounts of the project being allocated in subsequent years, within the limits provided for in the corresponding annual budget laws.

During the year 2016 FIEM may not be authorized to carry out non-refundable transactions, excluding from this limitation the operations necessary to deal with the expenses arising from the management of the Fund, which in any case will adjust its activity in a way that does not present the need for financing measured according to the European System of National Accounts.

Three. Additional resources shall be provided to FIEM for returns that take place during the financial year 2016 and which have their origin in FIEM operations or in operations approved by the Development Assistance Fund, at the initiative of the Ministry of Economy and Competitiveness.

Four. The annual compensation to the ICO set out in Article 11.4 of Law 11/2010, of 28 June, of reform of the system of financial support for the internationalization of the Spanish company, will be carried out by the resources of the FIEM itself, after authorization by agreement of the Council of Ministers, for the expenses in which it incurs in the development and execution of the function that is entrusted to it.

Five. The Government shall report annually to the General Cortes, through its budgetary office, and to the Economic and Social Council, of the operations, projects and activities authorised under the FIEM, of its objectives and beneficiaries of the financing, financial conditions and evaluations, as well as the development of the operations in progress over the period covered. The Budget Office of the General Courts shall make such documentation available to the Members, Senators and Parliamentary Committees.

Article 58. State reimbursements to the Official Credit Institute.

One. Reimbursements from the State to the Official Credit Institute as a result of the management of the System of Mutual Adjustment of Interest (CARI) system.

The State will reimburse during the year 2016 to the Official Credit Institute both the amounts that it would have satisfied the financial institutions in payment of the interest adjustment operations provided for in Law 14/2013, of September 27, of Support to the Entrepreneurs and their Internationalization, as the costs of management of those operations in which that one has incurred.

For this purpose, the allocation for the year 2016 to the CARI (Mutual Adjustment of Interest Convention) system, will be the one in budget application 27.09.431A.444.

In the event that there are positive balances of the system in favor of the Official Credit Institute at December 31, 2016, once the management costs incurred by the ICO are deducted, they will be entered into the Treasury.

Within the set of interest adjustment operations approved during the financial year 2016, the amount of the export credits referred to in Article 4.2 of the Regulation approved by Royal Decree 677/1993 of 7 May 1993, approving the Rules of Procedure for the granting of official support to export credit by means of mutual interest adjustment agreements that may be approved during the year 2016, amounts to EUR 480,000.00 thousand.

In order to optimize the financial management of the reciprocal interest adjustment operations, the Institute of Official Credit may, in charge of the same income and allocations as mentioned in the preceding paragraph and in accordance with its Statute and rules of action, make an agreement or through financial agents of intermediation, financial exchange operations that are intended to cover the risk that the interest rate may entail for the Treasury, after a favourable report by the General Secretariat of the Treasury and Financial Policy. Authorization of the Directorate General of International Trade and Investments of the Ministry of Economy and Competitiveness.

Two. State reimbursements to the Official Credit Institute as a result of other activities.

In the case of interest-subsidized interest payments by the State, in financial operations implemented through the Official Credit Institute, the agreements of the Council of Ministers or the Government's Delegation for Economic Affairs will include information about the reserve of credits or the way to finance the expenditure that will be derived from them.

Article 59. Acquisition of shares and participations of Multilateral Financial Institutions.

One. During the year 2016, no operations for the acquisition of shares and units of Multilateral Financial Institutions or of contributions to funds made up of them with impact on public deficits and financed from the budget application 27.06,923P.895 "Multilateral Financial Institutions" may be carried out.

Two. For the purpose of compliance with the provisions of the previous section, the Directorate General for Macroeconomic Analysis and International Economy will accompany the proposals for financing under this budget application a report on its impact on the public deficit, which will be prepared in advance of the corresponding request for the General Intervention of the State Administration.

TITLE VI

Tax Rules

CHAPTER I

Direct Taxes

Section 1. Tax on the Income of Physical Persons

Article 60. Premiums paid for sickness insurance.

With effect from January 1, 2016 and indefinite validity, the following amendments are introduced in Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

One. Rule 5 (2) of Article 30 (2) is worded as follows:

" 5. The consideration of deductible expense for the determination of net yield in direct estimation, the health insurance premiums paid by the taxpayer in the part corresponding to his or her own coverage, and that of his spouse and children under the age of twenty-five who live with him. The maximum deduction limit shall be EUR 500 for each of the persons referred to above or EUR 1,500 for each person with a disability. '

Two. Article 42 (3) (c) is worded as follows:

" (c) The premiums or fees paid to insurance institutions for disease coverage, when the following requirements and limits are met:

1. º that the disease coverage reaches the worker himself, and can also reach his spouse and descendants.

2. That the premiums or contributions paid do not exceed EUR 500 per year for each of the persons referred to in the previous paragraph or EUR 1,500 for each person with disabilities. The excess over that amount shall constitute remuneration in kind. '

Article 61. Limits for the application of the objective estimation method in the years 2016 and 2017.

A transitional thirtieth provision is added in Law 35/2006, of November 28, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, with the following wording:

" Transient disposition 30th second. Limits for the application of the objective estimation method in the years 2016 and 2017.

For the financial years 2016 and 2017, the magnitudes of EUR 150,000 and EUR 75,000 referred to in point (b) of Article 31 (1) (b) of this Law are set at EUR 250,000 and EUR 125,000 respectively.

In addition, for those financial years, the magnitude of EUR 150 000 referred to in Article 31 (1) (c) of this Law is set at EUR 250,000. "

Section 2. Corporate Tax

Article 62. Reduction of income from certain intangible assets.

With effect from 1 July 2016 and indefinite term, paragraphs 1, 2 and 3 of Article 23 of Law 27/2014 of 27 November of the Company Tax, which are worded as follows, shall be amended, with the current 3, 4, 5 and 6 being numbered as 4, 5, 6 and 7:

" 1. Income from the transfer of the right of use or exploitation of patents, drawings or models, plans, formulas or secret procedures, of rights to information relating to industrial, commercial or scientific experience, shall be entitled to a reduction in the tax base in the percentage which results from multiplying by 60% the result of the following coefficient:

(a) In the numerator, the expenses incurred by the entity which is directly related to the creation of the asset, including subcontracting derivatives with third parties not linked to that asset. These expenses will be increased by 30 percent, without, in any case, the numerator can exceed the amount of the denominator.

(b) In the denominator, the expenses incurred by the transferor entity directly related to the creation of the asset, including subcontracting derivatives and, where applicable, the acquisition of the asset.

In no case shall financial expenses, depreciation of buildings or other expenses not directly related to the creation of the asset be included in the previous coefficient.

The reduction provided for in this paragraph will also be applicable in the case of transmission of the intangible assets referred to therein, when such transmission is carried out between entities that do not have the status of linked.

2. For the application of the reduction provided for in the previous paragraph, the following requirements shall be met:

(a) that the transferee uses the rights of use or exploitation in the development of an economic activity and that the results of that use do not materialise in the supply of goods or services by the transferee that generate tax deductible expenses in the transferring entity, provided that, in the latter case, that entity is linked to the transferee.

(b) That the transferee does not reside in a country or territory of zero taxation or qualified as a tax haven, unless it is situated in a Member State of the European Union and the taxpayer establishes that the operative responds to valid economic reasons and carries out economic activities.

(c) Where the same transfer contract includes ancillary services, the consideration for the same shall be differentiated in that contract.

(d) The entity has the necessary accounting records to be able to determine the direct income and expenditure for the assets to be transferred.

3. In the case of the transfer of intangible assets, for the purposes of this Article, irrespective of whether the asset is or is not recognised in the institution's balance sheet, income shall be understood as the positive difference between the income of the financial year arising from the transfer of the right of use or the holding of the assets and the amounts deducted therein pursuant to Article 12.2 of this Law, and from those expenses of the year directly related to the transferred asset. "

Article 63. Obligation to submit a Statement of Corporate Tax.

With effect for the tax periods starting from January 1, 2015 and indefinite term, Article 124 (3) of Law 27/2014 of 27 November of the Company Tax is amended, which is worded as follows:

" 3. The taxpayers referred to in Article 9 (2), (3) and (4) of this Law shall be obliged to declare all their income, exempt and not exempt.

However, the taxpayers referred to in Article 9 (3) of this Act shall have no obligation to make a statement when they meet the following requirements:

a) That your total income does not exceed 75,000 euros per year.

(b) That the revenue for non-exempt income does not exceed EUR 2 000 per year.

c) That all non-exempt income that they obtain is subject to retention. "

Article 64. Transitional arrangements for the reduction of income from certain intangible assets.

With effect from July 1, 2016, and indefinite duration, the transitory provision of the 20th of Law 27/2014 of 27 November of the Company Tax is amended, which is worded as follows:

" Transient disposition. Transitional arrangements for the reduction of income from certain intangible assets.

1. The disposals of the right of use or exploitation of intangible assets that have been carried out prior to the entry into force of Law 14/2013, of 27 September, of support to entrepreneurs and their internationalization, will be able to apply in all the tax periods that subtract until the end of the corresponding contracts, the regime established in article 23 of the recast of the Law of the Tax on Societies, approved by the Royal Decree Legislative 4/2004 of March 5, according to wording given to it by the Additional Disposition octava.1.eight of the Law 16/2007, of 4 July, of reform and adaptation of the commercial law in accounting matters for its international harmonization based on the European Union regulations.

2. The disposals of the right of use or exploitation that have been or are made since the entry into force of Law 14/2013 until June 30, 2016, may choose to apply in all the tax periods that subtract until the end of the corresponding contracts, the regime established in article 23 of this Law, according to the wording in force on January 1, 2015.

3. The options referred to in the previous two paragraphs shall be exercised through the declaration of the 2016 tax period.

4. Transfers of intangible assets from 1 July 2016 to 30 June 2021 may be eligible for the application of the scheme provided for in Article 23 of this Law, in accordance with the wording of 1 January 2015. This option shall be exercised in the declaration for the tax period in which the transmission was carried out.

5. The provisions of paragraphs 1 and 2 above shall apply until 30 June 2021. Thereafter, the divestitures that have been carried out in accordance with the provisions of those paragraphs shall apply the regime established in Article 23 of this Law, as amended by Law 48/2015, of the General Budget of the State for the year 2016. "

Article 65. Conversion of assets by deferred tax on credit payable to the Tax Administration.

With effect for the tax periods starting from January 1, 2016 and indefinite term, the following amendments are introduced in Law 27/2014 of 27 November of the Corporate Tax:

One. Article 11 (12) is worded as follows:

" 12. Appropriations for impairment of claims or other assets arising out of the possible insolvencies of debtors not linked to the taxpayer, not owed by public law entities and whose deductibility does not occur pursuant to Article 13.1.a) of this Law, as well as those arising from the application of Article 14 (1) and (2) of this Law, corresponding to endowments or contributions to social security systems and, where appropriate, pre-retirement, which have generated deferred tax assets, to which the right laid down in the law applies. Article 130 of this Law, will be integrated into the tax base in accordance with the provisions of this Law, with the limit of 70 percent of the positive tax base prior to its integration, the application of the capitalization reserve established in Article 25 of this Law and the compensation of negative tax bases.

Non-integrated amounts in a tax period will be subject to integration in the following tax periods with the same limit. For these purposes, the appropriations corresponding to the oldest tax periods shall be included in the first place.

If, in a tax period, appropriations or other assets arising from the possible insolvencies of debtors not linked to the taxpayer, not owed by entities governed by public law and whose deductibility does not occur pursuant to Article 13.1.a) of this Law, as well as those arising from the application of Article 14 (1) and (2) of this Law, corresponding to endowments or contributions to social security systems and, where appropriate, pre-retirement, that have generated assets by tax, have been made in a tax period. deferred, and the right laid down in Article 130 of this Law shall apply only to a part thereof, shall be integrated into the tax base, first of all, those envelopes corresponding to the assets to which the right referred to is not applicable. '

Two. Article 130 is worded as follows:

" Article 130. Right to the conversion of assets by deferred tax in credit payable to the Tax Administration.

1. Deferred tax assets corresponding to impairment of claims or other assets arising out of the possible insolvencies of debtors not linked to the taxpayer, not due to public law entities and whose deductibility does not occur pursuant to Article 13.1.a) of this Law, as well as those arising from the application of Article 14 (1) and (2) of this Law, corresponding to endowments or contributions to social security systems and, where appropriate, pre-retirement, may become an enforceable claim against the taxpayer. Tax administration, for an amount equal to the positive liquid quota corresponding to the tax period of generation of those, provided that any of the circumstances mentioned in the following paragraph are taken.

When the amount of the positive liquid quota of a given tax period is higher than the amount of deferred tax assets generated in the same referred to in the preceding paragraph, the entity may have the right provided for in this article, for an amount equal to the excess, in respect of those assets of the same nature generated in prior tax periods or in the 2 subsequent tax periods. In this case, the period referred to in paragraph 5 below shall be taken into account from the last day of the first tax period in which that article is applicable to those assets.

2. The conversion referred to in the preceding paragraph shall occur whenever any of the following circumstances apply:

(a) That the taxpayer records accounting losses in its annual accounts, audited and approved by the relevant body.

In this case, the amount of the deferred tax assets to be converted will be determined by the result of applying to the total of the same, the percentage representing the accounting losses of the year in respect of the sum of capital and reserves.

b) That the entity is the subject of a judicially declared liquidation or insolvency.

Also, assets by deferred tax for the right to compensate in subsequent years negative taxable bases shall be converted into a credit payable to the Tax Administration when those assets are a consequence of integrating into the tax base the impairment of the appropriations or other assets arising out of the possible insolvencies of the debtors, as well as the allocations or contributions to social security systems and, where appropriate, pre-retirement, which generated the deferred tax assets referred to in the first paragraph of the previous paragraph.

3. The conversion of the deferred tax assets referred to in paragraph 1 of this article into an enforceable claim against the Tax Administration shall occur at the time of the filing of the self-settlement of the Company Tax corresponding to the tax period in which the circumstances described in the previous paragraph have occurred.

4. The conversion of the deferred tax assets into a credit payable against the Tax Administration referred to in paragraph 1 of this article will determine that the taxpayer may choose to apply for his credit to the Tax Administration or to compensate those credits with other debts of a state nature that the taxpayer himself generates from the moment of the conversion. The procedure and the time limit for compensation or payment shall be laid down in a regulatory manner.

5. The deferred tax assets referred to in paragraph 1 above may be exchanged for securities of public debt, after the expiry of the 18-year period, calculated from the last day of the tax period in which the accounting record of such assets occurs. The procedure and the time limit for the exchange shall be established in a regulatory manner.

6. Entities applying the provisions of this Article shall include in the declaration by this Tax the following information:

(a) Total amount of deferred tax assets corresponding to impairment of loans or other assets arising from the possible insolvencies of debtors not linked to the taxpayer, not owed to public law entities and whose deductibility does not occur pursuant to Article 13.1.a) of this Law, as well as those arising from the application of Article 14 (1) and (2) of this Law, corresponding to endowments or contributions to social security systems and, where applicable, pre-retirement.

(b) Total amount and year of generation of deferred tax assets referred to in point (a) above for which the institution has the right set out in this Article, specifying those referred to, where applicable, the second subparagraph of paragraph 1 above.

(c) Total amount and year of generation of deferred tax assets referred to in point (a) above for which the entity does not have the right established in this article. "

Three. An additional provision is added thirteenth, which is worded as follows:

" Additional Disposition thirteenth. Property allowance for conversion of assets by deferred tax on credit payable to the Tax Administration.

1. The taxpayers of this Tax who have registered deferred tax assets as referred to in paragraph 2 of the third-third transitional provision of this Act, and intend to have the right laid down in Article 130 thereof in respect of such assets, shall be required to pay the estate allowance for the conversion of deferred tax assets into chargeable credit against the Tax Administration that is regulated in this provision.

2. The amount of the benefit shall be the result of applying 1.5% to the total amount of such existing assets on the last day of the tax period corresponding to the Company's Company Tax.

3. The benefit shall be payable on the day of the voluntary period of declaration for this tax, in accordance with the time limit of the deposit with the established person for the self-validation and entry of this tax.

4. The income of the property shall be carried out by means of self-settlement at the place and form determined by the Order of the Minister of Finance and Public Administrations.

5. The State Administration of Tax Administration shall have jurisdiction for the charge of the property provided for in this provision, in order to ensure that its management, verification and collection are governed, as not provided for in this provision, as laid down in Law 58/2003 of 17 December, General Tax, and in its implementing legislation.

6. Against acts dictated by the State Administration of Tax Administration as a result of the exercise of the jurisdiction attributed in the preceding paragraph, the interposition of the resources and claims regulated in Chapter III and Subsections 1 and 2. of Section 2. and Section 3 of Chapter IV of Title V of Law 58/2003 shall proceed.

7. The performance of the wealth benefit by conversion of deferred tax assets in credit payable to the Tax Administration will be included in the State's public revenues.

8. Those who are obliged to pay the assets may carry out consultations with the tax authorities, applying to that effect the provisions of Articles 88 and 89 of Law 58/2003 of 17 December, General Tax. "

Four. The third-third transitional provision is worded as follows:

" Transient disposition third. Conversion of deferred tax assets generated in tax periods initiated prior to 1 January 2016 in credit payable to the Tax Administration.

1. The provisions of Articles 11.12 and 130 of this Law shall apply to deferred tax assets generated in tax periods initiated prior to 1 January 2016, corresponding to impairment of claims or other assets arising out of the possible insolvencies of debtors not linked to the taxpayer, not due to public law entities and whose deductibility does not occur pursuant to Article 13.1.a) of this Act, as well as those arising from the application of Articles 13.1.b) and 14.1.f) of the recast text of the Companies Tax Act, in accordance with the wording in force in tax periods initiated prior to 1 January 2015, or in Article 14 (1) and (2) of this Law, corresponding to allocations or contributions to social security systems and, where appropriate, pre-retirement, whichever is the amount of the positive liquid quota corresponding to the tax period of their generation.

2. In the event that the difference between the amount of the deferred tax assets referred to in the preceding paragraph and the aggregate amount of the positive liquid quotas of this Tax, corresponding to the tax periods between 2008 and 2015 is positive, the application of the provisions of Article 130 of this Law will require the entity to satisfy, in respect of that difference, the wealth benefit by conversion of assets by deferred tax in credit payable to the Tax Administration, in the terms established in the provision Additional thirteenth of this Law.

The said benefit must be satisfied in all the tax periods of this Tax in which the deferred tax assets referred to in the preceding paragraph are recorded.

3. For the purposes of the preceding paragraph, it shall be understood that the amounts corresponding to deferred tax assets to which the additional provision of this Law is applied shall be included in the tax base, first of all.

4. By way of derogation from the second subparagraph of Article 130 (1) of this Law, the excess there shall, on a preliminary basis, provide for the amount of deferred tax assets in respect of which the assets referred to in paragraph 2 of this provision are to be met.

5. In the case of assets registered prior to the first tax period which has been initiated as from 1 January 2014, the period referred to in Article 130 (5) of this Law shall be counted from the last day of the said tax period.

6. Entities applying this provision shall include in the declaration by this Tax the following information:

(a) Total amount of deferred tax assets referred to in paragraph 1 of this provision.

b) Total amount of the aggregate sum of the positive liquid quotas of this Tax, corresponding to the tax periods between 2008 and 2015.

(c) Total amount and year of generation of deferred tax assets referred to in point (a) above, to which, in turn, paragraph 2 of this provision applies to them.

(d) Total amount and year of generation of deferred tax assets referred to in point (a) above to which paragraph 2 of this provision does not apply, specifying, where applicable, those arising from the application of paragraph 4 of this provision. "

Section 3. Tax on Heritage

Article 66. Heritage tax during 2016.

With effect from 1 January 2016 and indefinite validity, the second paragraph of the single article of Royal Decree-Law 13/2011 of 16 September, establishing a temporary property tax, is amended as follows:

" Second. With effect from 1 January 2017, the following amendments are introduced in Law 19/1991 of 6 June of the Heritage Tax:

One. Article 33 is amended, which is worded as follows:

Article 33. General allowance for the full quota.

On the full fee of the tax a 100 percent bonus will be applied to taxable persons for personal or real obligation to contribute.

Two. Articles 6, 36, 37 and 38 shall be repealed. '

Section 4. Local Taxes

Article 67. Coefficients of updating of the cadastral values of article 32.2 of the recast of the Law of the Real Estate.

One. The coefficients of updating of the cadastral values referred to in Article 32 (2) of the recast of the Law of the Land Registry, approved by Royal Legislative Decree 1/2004 of 5 March, are fixed for 2016 according to the following table:

Year of entry into force presentation of values

0,85

0,77

Coefficient

, 1985, 1986, and 1987

1988

1989

1990, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, and 2002

2003

2005

2006

0.82

2007

2008

0,85

Two. The coefficients provided for in the preceding paragraph shall apply in the following terms

(a) In the case of immovable property valued in accordance with the data in the Real Estate Registry, it shall apply to the value assigned to such assets for 2015.

(b) In the case of cadastral values reported in the financial year 2015, obtained from the application of partial securities approved in that financial year, it shall apply to those securities.

(c) In the case of real estate that had undergone alterations of its characteristics according to the data in the Real Estate Registry, without having been effective, the coefficient shall be applied to the value assigned to such buildings, under the new circumstances, by the General Directorate of the Catastro, with the application of the modules that would have served as the basis for the fixing of the cadastral values of the rest of the municipality's real estate.

CHAPTER II

Indirect Taxes

Section 1. Value Added Tax

Article 68. Exemptions from the provision of services directly related to exports of goods.

With effect from January 1, 2015 and indefinite term, the number 5. of Article 21 of Law 37/1992, of December 28, of the Value Added Tax is amended, which is worded as follows:

" 5. The performance of services, including those for transport and ancillary operations, other than those which are exempted under Article 20 of this Law, where they are directly related to exports of goods outside the territory of the Community.

The services in respect of which the following conditions are met shall be considered directly related to those exports:

(a) To be provided to those who carry out such exports, to the recipients of the goods, to their customs representatives, or to the freight forwarders and consignors acting on behalf of one or the other.

(b) to be carried out from the moment when the goods are dispatched directly to a point located outside the territory of the Community or to a point situated in a port, airport or border area for immediate dispatch outside the territory of the Community.

The condition referred to in point (b) above shall not be required in relation to the leasing services of the means of transport, packaging and packaging of the cargo, the recognition of the goods on behalf of the acquirers and other analogues the prior performance of which is essential for carrying out the consignment. "

Article 69. Exemption for imports of goods which are linked to the depository regime other than customs.

With effect from 1 January 2016 and indefinite term, a letter (d) is added to Article 65 of Law 37/1992 of 28 December of the Value Added Tax, which is worded as follows:

"(d) Goods intended for duty-free shops which, under customs control, exist at ports and airports."

Article 70. Limits for the application of the simplified scheme and the special scheme for agriculture, livestock and fisheries in the years 2016 and 2017.

A transitional provision is added in Law 37/1992, of 28 December, of the Value Added Tax, with the following wording:

" Transient disposition thirteenth. Limits for the application of the simplified scheme and the special scheme for agriculture, livestock and fisheries in the years 2016 and 2017.

For the financial years 2016 and 2017, the magnitude of EUR 150 000 referred to in the first indent of the 2nd and the third subparagraph of Article 122 (2) and Article 124 (2) of this Law shall be EUR 250,000. '

Section 2. Tax on Heritage Transmissions and Documented Legal Acts

Article 71. Scale for transmissions and rehabilitation of bulk and nobiliary titles.

With effect from 1 January 2016, the scale referred to in the first paragraph of Article 43 of the recast text of the Law on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by the Royal Legislative Decree 1/1993, of 24 September, will be as follows:

Scale

Direct Transmissions

-

Euros

Cross-missions

-

Euros

Foreign title recognition and recognition

-

Euros

1. º For each title with greatness

2,726

6,834

16,384

2. º For each untitled greatness

1,949

4,885

11,697

3. º For each title without greatness

777

1,949

4,689

Section 3. Special Taxes

Article 72. Exemption for certain installations in the Special Tax on Electricity.

With effect from January 1, 2015 and indefinite validity, Article 94 (7) of Law 38/1992, of December 28, of Special Taxes is amended, which is worded as follows:

" 7. The electrical energy consumed in the electricity production facilities for the production of said activity, as well as the electrical energy supplied to the production facilities, transport and distribution of electrical energy for the performance of these activities. "

Section 4. Tax on Greenhouse Gases

Article 73. Transitional arrangements applicable to the tax rates of the Greenhouse Gases Tax.

With effect from 1 January 2016 and indefinite term, Article 5 (18) of Law 16/2013 of 29 October, laying down certain measures in the field of environmental taxation and adopting other tax and financial measures, is amended as follows:

" Eighteen. Transitional Regime.

For the financial years 2014, 2015 and 2016, the tax rates to be applied to the Greenhouse Gases Tax shall be those resulting from multiplying the rates referred to in Article 5 (11) by the coefficients 0.33 for the financial year 2014 and 0,66 for the financial years 2015 and 2016. '

CHAPTER III

Other Tributes

Article 74. Fees.

One. As from 1 January 2016, the rates of fixed amount of the State Treasury charges are maintained in the amount of the amount payable during the year 2015, as provided for in Article 65 of Law 36/2014 of 26 December 2015 of the General Budget of the State for the year 2015.

The amounts of the charges payable by the Central Traffic Head shall be adjusted, to the multiple of 10 cents of the immediate higher euro, except when the amount to be adjusted is a multiple of 10 euro cents.

Two. Fixed amount rates are those that are not determined by a percentage of the base or whose base is not valued in monetary units.

Three. The rates and fixed amounts established in Article 3 (4) of the Royal Decree-Law 16/1977 of 25 February, which regulate the criminal, administrative and fiscal aspects of the games of luck, send or chance, in the amount payable during the year 2015, are maintained for 2016, in accordance with the provisions of article 65.3 of Law 36/2014 of 26 December 2015 of the General Budget of the State for the year 2015.

Four. With effect from 1 January 2016 and indefinite term, where the taxable person has the status of a large family member, in accordance with Law 40/2003 of 18 November, of protection for large families, the amount of the following fees shall be EUR 0:

(a) The one set out in Law 84/1978 of 28 December, for which the rate of issue of the National Identity Document is regulated.

(b) The one set out in Decree 466/1960 of 10 March, for which the fee for issuing passports is valid.

Article 75. Fee for the reservation of radio public domain.

One. The rate per reserve of radio public domain as set out in paragraph 3 of Annex I to Law 9/2014 of 9 May, General Telecommunications (hereinafter the General Telecommunications Law), must be calculated by means of the expression:

T = [N x V]/166,386 = [S (km2) x B (kHz) x F (C1, C2, C3, C4, C5)]/166,386

where:

T = amount of the annual rate in euro.

N = number of radio reserve units (URR) calculated as the product of S x B, i.e., area in square kilometres of the service area, by reserved bandwidth expressed in kHz.

V = value of the URR, determined according to the five coefficients Ci, established in the General Law of Telecommunications, and whose quantification, in accordance with that Law, will be established in the Law of General State Budgets.

F (C1, C2, C3, C4, C5) = this function is the product of the five coefficients listed above.

In cases of radio public domain reserves affecting the entire national territory, the value of the area S to be considered for the calculation of the rate, is that of 505,990 square kilometers.

In the radio communications services that are applicable, the area S to be considered may include, where appropriate, the corresponding Spanish territorial sea or airspace under Spanish jurisdiction.

The minimum amount to be entered as a fee per reserve of the public radio domain is maintained at 100 euros.

To set the value of coefficients C1 to C5 on each radio communications service, the meaning attributed to them by the General Telecommunications Law and the regulatory norms that develop it has been taken into account:

1. Coefficient C1: Degree of use and congestion of different bands and in different geographical areas. The following concepts are valued:

Number of frequencies per grant or authorization.

Urban or rural area.

Service Zone.

2. º Coefficient C2: Type of service for which it is intended to be used and, in particular, whether it has been used for the public service obligations set out in Title III of the General Telecommunications Law. The following concepts are valued:

Support other networks (infrastructure).

Delivery to third parties.

Self-Benefit.

Telephony services with exclusive rights.

Broadcasting Services.

3. º Coefficient C3: Spectrum band or subband. The following concepts are valued:

Radio characteristics of the band (the suitability of the band for the requested service).

Band usage forecasts.

Unique or shared use of the sub-band.

4. Coefficient C4: Equipment and technology used. The following concepts are valued:

Conventional networks.

Random allocation networks.

Modulation on radio links.

Radiation diagram.

5. Coefficient C5: Economic value derived from the use or use of the reserved public domain. The following concepts are valued:

Non-commercial experiences.

Economic profitability of the service.

Social interest of the band.

Uses derived from market demand.

Population Density.

Considering the different factors that affect the determination of the rate, different modalities have been established for each service to each one of which is assigned an identification code.

Below are the weighting factors of the different coefficients, as well as their possible margin of valuation against the reference value. The reference value is taken by default, and applies in cases where, by the nature of the service or the reservation made, the corresponding coefficient is not applicable.

Coefficient C1: This coefficient takes into account the degree of occupancy of the different frequency bands for a given service. For these purposes, a tabulation has been made in frequency margins whose lower and upper ends comprise the bands typically used in the respective services. It also covers the geographical area of use, generally distinguishing between areas of high interest and high use, which are assimilated to the large municipalities and low-interest areas and low utilization such as small municipalities and rural environments. It is part of a unit or reference value for the less congested bands and in the geographical areas of low utilisation, raising the relative cost up to a maximum of two for these concepts for the most demanding frequency bands and in areas of high interest or use.

Concept

Value Scale

Observations

value.

1

Application to one or more modes on each service.

Margin.

1 to 2

-

/Low Utilization Zone.

+ 25%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

Demand for the band.

Up to + 20%

Concessions and users.

Up to + 30%

Coefficient C2: By this coefficient, a distinction is made between the self-supply networks and those that are intended to provide third parties with a radio communications service with economic consideration. The latter has taken into account, where appropriate, the consideration of a public service, taking into account the value of this coefficient the public service allowance set out in Annex I of the General Law on Telecommunications, which is included in the value that is set for this parameter.

Concept

Value Scale

Observations

value.

1

Application to one or more modes on each service.

Margin.

1 to 2

-

third-party/self-service.

Up to + 10%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

Coefficient C3: With the coefficient C3 the possible modalities of granting of the radio public domain reservation of a certain frequency or sub-band of frequencies, with exclusive or shared character with other users in a given geographical area, are considered. These possibilities are applicable in the case of the mobile service. For other services, the reservation of radio public domain must be exclusive by the nature of the radio. Those reservations requested in bands not suitable for the service, according to the trends of utilization and forecasts of the National Frequency Attribution (CNAF), are penalized with a higher rate, in order to favor the trend towards the harmonization of the radio uses, which is reflected in the assessment of this coefficient.

Concept

Value Scale

Observations

value.

1

Application to one or more modes on each service.

Margin.

1 to 2

-

exclusiv/shared frequency.

Up to + 75%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

Suitability of the frequency band.

Up to + 60%

Coefficient C4: With this coefficient it is possible to weigh in a different way the different technologies or systems used, favoring those that make more efficient use of the radio spectrum. Thus, for example, in mobile networks, the use of random channel allocation systems against traditional fixed allocation is encouraged. In the case of radio-links, the type of modulation used is a determining factor in assessing the capacity for the transmission of information per unit of bandwidth and this has been taken into account in a general way, considering the technologies available according to the frequency band. In broadcasting, the new systems of sound broadcasting have been contemplated, in addition to the analogue classics.

Concept

Value Scale

Observations

value.

2

Application to one or more modes on each service.

Margin.

1 to 2

-

Technology used/reference technology.

Up to + 50%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

Coefficient C5: This coefficient considers the social relevance aspects of a given service to other services of similar nature from the radio point of view. It also provides for the relative economic interest or profitability of the service provided, by taxing more per unit of bandwidth those services of high interest and profitability vis-à-vis others which, while being similar from the radio point of view, offer a very different profitability and have different consideration from the point of view of social relevance.

In broadcasting, given the peculiarities of the service, it has been considered a determining factor in determining the rate of a certain reservation of radio public domain, the population density within the service area of the station considered.

When the frequency reserve is intended for the performance of emissions of an experimental nature and without economic consideration for the holder of the same, nor any other purpose for the research and development of new technologies during a limited and defined period of time, the value of the C5 coefficient in these cases shall be 15% of the general value.

Concept

Value Scale

Observations

value.

1

Application to one or more modes on each service.

Margin.

0

-

Profitability.

Up to + 30%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

interest service.

Up to-20%

Population.

Up to + 100%

-commercial experiences.

-85%

Calculation of the rate per radio public domain reserve.

Radio services and modalities considered.

The following groups or classifications are considered:

1. Mobile Services.

1.1 Land mobile service and associated services.

1.2 Land mobile service with national coverage.

1.3 Electronic communications services (third-party delivery).

1.4 Maritime Mobile Service.

1.5 Aircraft mobile service.

1.6 Mobile satellite service.

1.7 Broadband terrestrial mobile communications systems.

1.8 European Rail Communications System (GSM-R).

2. Fixed Service.

2.1 Fixed Point-to-Point Service.

2.2 Fixed point to multipoint service.

2.3 Fixed satellite service.

2.4 Fixed service in the 57 to 64 GHz frequency band.

3. Broadcasting Service.

3.1 Sound Broadcasting.

3.2 Television.

3.3 ancillary services to broadcasting.

4. Other services.

4.1 Radionavigation.

4.2 Radiodetermination.

4.3 Radiolocation.

4.4 Satellite services, such as space research, space operations and others.

4.5 Services not covered by previous paragraphs.

Taking into account these groups of radio services, the possible frequency bands for the provision of the service and the five coefficients with their corresponding concepts or factors to consider to calculate the rate of different reserves of public domain radio of a given service, the modalities are obtained that are indicated below.

1. Mobile services.

1.1 Land mobile service and associated services.

The radio public domain reserves for terrestrial mobile service networks and other modalities such as ship movement and port operations and narrow band monocannals are included in this classification.

The five coefficients set out in Section 3.1 of Annex I of the General Law of Telecommunications require a distinction, in terrestrial mobile service networks, different modalities, and a differentiated assessment of the criteria for setting the rate of a given reservation.

In each embodiment, the frequency margins have been tabulated that need to be distinguished for the purpose of calculating the rate to take into account the relative occupation of the different frequency bands and other aspects covered by the General Telecommunications Law, such as the suitability or otherwise of a certain frequency band for the service considered.

Within these frequency margins, only radio public domain reserves will be granted in the frequency bands reserved in the CNAF at the service considered.

In general terms, for mobile service networks, it applies, for the purpose of calculating the rate, the mode of geographical area of high utilization, provided that the network coverage includes, in whole or in part, municipalities with more than 50,000 inhabitants. For networks with frequencies in different bands the concept of geographical area shall be applied independently for each of them.

Without prejudice to paragraph 1.1.9, for the modalities included under this heading, the bandwidth B to be taken into account is the result of multiplying the value of the pipeline by the number of frequencies used.

1.1.1 Mobile service fixed allocation/shared frequency/low utilization/self-benefit zone.

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1000 square kilometers.

200-400 MHz

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1,25

1

1.3

0,4707

1111

1,25

1

1

1

1

1

1

1.3

0.5395

1112

1.6

1.25

1.1

1.3

0.4937

1113

400-1,000 MHz

1.5

1.25

1.2

1.3

0.5049

1114

1,000-3,000 MHz

1.1

1.25

1.1.1

1.3

0.4590

1115

1115

1.25

1.2

1.3

0.4590

1116

1.1.2 Mobile service fixed allocation/frequency compartment/high utilization/self-benefit zone.

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1000 square kilometers.

1,15

1126

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.4

1.25

1

1.3

0.4707

1121

100-200 MHz

2

1.25

1

1.3

0.5395

1122

200-400 MHz

1.8

1.25

1.1

1.3

0.4937

1123

400-1,000 MHz

1.7

1.25

1.2

1.3

0.5049

1124

1,000-3,000 MHz

1.25

1.25

1.1

1.3

0.4590

1125

1,15

1,25

1.2

1.3

0.4590

1126

1126

1.1.3 Mobile service fixed allocation/exclusive frequency/low utilization/self-benefit zone.

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1000 square kilometers.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1,25

1.5

1.3

0.4707

1131

1.7

1,25

1.25

1.5

1.5

1.5

1.3

0.5395

1132

200-400 MHz

1.6

1.25

1.65

1.3

0.4937

1133

400-1,000 MHz

1.5

1.25

1.8

1.3

0.5049

1134

1,000-3,000 MHz

1.1

1.25

1.65

1.3

0.4590

1135

1135

1.25

1.8

1.3

0.4590

1136

1.1.4 Mobile service fixed allocation/exclusive frequency/high utilization/self-service area.

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1000 square kilometers.

1,15

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.4

1.25

1.5

1.3

0.4707

1141

100-200 MHz

2

1.25

1.5

1.3

0.5395

1142

1,200-400 MHz

1.8

1.25

1.65

1.3

0.4937

1143

400-1,000 MHz

1.7

1,25

1.8

1.3

0.5049

1144

1,000-3,000 MHz

1.25

1.25

1.65

1.3

0.4590

1145

1,15

1,25

1.8

1.3

0.4590

1146

1.1.5 Mobile service fixed allocation/exclusive frequency/any zone/benefit to third parties.

The area S to be considered is the one in the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 1000 square kilometers.

1,15

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.4

1.375

1.5

1.3

0.4707

1151

100-200 MHz

2

1.375

1.5

1.3

0.5395

1152

200-400 MHz

1.8

1,375

1.65

1.3

0.4937

1153

400-1,000 MHz

1.7

1.375

1.8

1.3

0.5049

1154

1.000-3,000 MHz

1.25

1.375

1.65

1.3

0.4590

1155

1,15

1,375

1.8

1.3

0.4590

1156

1.1.6 Mobile service random allocation/exclusive frequency/any zone/self-benefit.

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1000 square kilometers.

1

1166

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1,1

1.25

2

1

0.1491

1161

100-200 MHz

1.6

1.25

2

1

0.21468

1162

-400 MHz

1.7

1.25

2

1

0.1491

1163

400-1,000 MHz

1.4

1.25

2

1

0.1640

1164

1,000-3,000

1.1

1.25

2

1

0.1491

1165

1.25

2

1

0.1491

1166

1.1.7 Mobile service random allocation/exclusive frequency/any zone/benefit to third parties.

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1000 square kilometers.

1176

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1,375

1.375

1

0.1491

1171

100-200 MHz

1.6

1.375

2

1

0.1491

1172

-400 MHz

1.7

1.375

2

1

0.1097

1173

400-1,000 MHz

1.4

1.375

2

1

0.1491

1174

1,000-3,000 MHz

1.1

1.375

2

1

0.1491

1175

1.375

1.375

2

1

0.1491

1176

1176

1.1.8 Radiobussare (frequency exclusive/any zone/benefit to third parties).

The area S to be considered is the one on the corresponding radio public domain reservation.

1182

1183

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 50 MHz

1

2

1

2

1181

50-174 MHz

2

1

1.5

1182

1182

1

2

1.3

1

0.3444

1183

1.1.9 Short-range devices: Telemands, alarms, data, etc. /any area.

Short-range systems are included in this section as long as the network service radius is no greater than 3 kilometers. The area S to be considered shall be that corresponding to the service area.

For networks of greater coverage, the corresponding modality will be applied between the rest of the mobile services or fixed service according to the nature of the service and characteristics of the network.

Bandwidth B to be taken into account is the result of multiplying the value of the pipeline in cases that is applicable by the number of frequencies used. If, by virtue of the technical characteristics of the emission, no channelling is applicable between those indicated, the bandwidth of the name of the issue shall be taken or, failing that, the whole of the corresponding frequency band for these applications shall be applied to the CNAF.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 50 MHz

1.7

1.25

1.5

1

19,5147

1191

50-174 MHz

2

1.25

1.5

1

19,5147

1192

-470 MHz

2

1.25

1.5

1

19,5147

1193

862-870 MHz

1,25

1.5

1

1194

1194

1,25

1.25

1.5

1.5

1.5

1.5

1

19,5147

1195

1.2 Land mobile service of national coverage.

The bandwidth B to consider is the result of multiplying the value of the pipeline by the number of frequencies used.

1.2.1 Mobile service fixed allocation/national coverage networks.

The area S to consider is the one corresponding to the entire national territory.

1,44

1,15

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.4

1.375

2

1.25

1211

1211

1211

1,375

1,375

1,375

1.375

2

1.25

15.5 10 -3

1212

1212

1.375

2

1.25

1213

1213

400-1,000 MHz

1.36

1.375

2

1.25

15.5 10 -3

1214

1,000-3,000 MHz

1.25

1.375

15.5 10 -3

1215

1,375

1,375

1,375

2

1.25

15.5 10 -3

1216

1.2.2 Mobile service random allocation/national coverage networks.

The area S to consider is the one corresponding to the entire national territory.

1222

1225

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1,375

1.375

2

1

0.164010

1221

100-200 MHz

1.6

1.375

2

1

0.236148

1222

1.7

1.375

2

1

0.164010

1223

400-1,000 MHz

1.4

1.375

2

1

0.164010

1224

1,000-3,000 MHz

1.1

1.375

0.164010

1225

1

1.375

2

1

0.164010

1226

1.3 Electronic communications services (third-party delivery).

1.3.1 Land-based electronic communications systems (third-party provision).

The area S and the bandwidth B to be considered shall be those that appear in the corresponding radio public domain reservation.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

Bands 790 to 821 MHz, 832 to 862 MHz, 880 to 915 MHz, and 925 to 960 MHz.

2

2

1

1.8

3,543 10 -2

1321

Bands 1710 to 1785 MHz and 1805 to 1880 MHz.

2

2

1

1.6

3,190 10 -2

1331

Bands 1900 to 1980, 2010 to 2025, and 2110 to 2170 MHz.

2

2

1

1.5

4,251 10 -2

1351

2500 to 2690 MHz.

2

2

1

1.5

9,182 10 -3 K

1381

1452 to 1492 MHz.

2

2

1

1.5

2,041 10 -2

1322

In the range of 2500 to 2690 MHz, for the autonomous concessions granted by a tendering procedure, in those Autonomous Communities with low population levels, the coefficient C5 is weighted with a factor K function of the population. The specific values of the K coefficient and the Autonomous Communities affected are the following: Castilla-La Mancha, K=0.284; Extremadura, K=0.286; Castilla y León, K=0.293; Aragon, K=0.304; Navarra, K=0.66; and La Rioja, K=0.688.

1.3.2 Mobile communications services on board aircraft (third party delivery).

The area S to be considered shall be 1 square kilometre for every 200 aircraft or fraction.

The bandwidth B to consider will be the total reserved based on the technology used.

frequencies

coefficients

Mode

C2

C3

C4

C5

In the bands provided in the CNAF.

1.4

2

1

1

1.20

1371

1.3.3 Mobile communications services on board ships (third-party provision).

The area S to be considered will be 1 square kilometer per 200 ships or fraction.

The bandwidth B to consider will be the total reserved based on the technology used.

frequencies

coefficients

Mode

C2

C3

C4

C5

In the bands provided in the CNAF.

1.4

2

1

1

1.40

1391

1.4 Maritime Mobile Service.

The area S to be considered is the one on the corresponding radio public domain reservation.

The bandwidth B to consider is the result of multiplying the value of the pipeline by the number of frequencies used.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 30 MHz

1

1.25

1.25

1

0.1450

1411

f ≥ 30 MHz

1.3

1.25

1.25

1

0.9730

1412

1.5 Aircraft mobile service.

The area S to be considered is the one on the corresponding radio public domain reservation.

The bandwidth to be taken into account is the result of multiplying the value of the pipeline by the number of frequencies used.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 30 MHz

1.25

1.25

1

0.1146

1511

f ≥ 30 MHz

1.3

1.25

1.25

1

0.1146

1512

1.6 Mobile satellite service.

The area S to be considered shall be that corresponding to the area of the authorised service area of the system or station in question, with a minimum area, for calculation purposes, of 100,000 square kilometres.

Bandwidth B to be taken into account will be the sum of the bandwidth reserved to the system for each frequency, with both the uplink and the descending.

1.6.1 Mobile satellite terrestrial service.

frequencies

coefficients

Mode

C2

C3

C4

C5

In the bands provided in the CNAF.

1

1.25

1

1

1,950 10 -3

1611

1.6.2 Satellite mobile service by satellite.

frequencies

coefficients

Mode

C2

C3

C4

C5

10-15 GHz.

1

1

1

1

0.865 10 -5

1621

1500-1700 MHz.

1

1

1

1

7,852 10 -5

1622

1.6.3 Satellite mobile service.

frequencies

coefficients

Mode

C2

C3

C4

C5

1500-1700 MHz.

1

1

1

1

2,453 10 -4

1631

1.6.4 Satellite electronic communications systems, including, where applicable, subordinate terrestrial component (third party provision).

This paragraph applies to spectrum reserves for integrated satellite mobile systems, including, where appropriate, a subordinate terrestrial network to strengthen the services offered via satellite in areas where it may not be possible to maintain a continuous direct view with the satellite and which uses the same frequencies as the satellite system, in accordance with Decision 2008 /626/EC.

The area S to consider is the one corresponding to the entire national territory.

The bandwidth B to consider will be the one on the corresponding radio public domain reservation.

For other stations, other than those referred to in the first subparagraph of this paragraph, which may, where appropriate, be authorised to add capacity to the system, the area corresponding to the service area of each of them and the authorised bandwidth, as well as the coefficients indicated in the following table, shall be considered:

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

Bands 1980 to 2010 MHz and 2170 to 2200 MHz (system satellite).

1

1.25

1

1

0.65 10 -3

1641

stations for capacity added to the satellite system.

1

1.25

1

1

0.98 10 -3

1642

1.7 Broadband terrestrial mobile communications systems.

This paragraph applies to spectrum reserves for terrestrial mobile communications systems, which operate in frequency bands other than those specified under heading 1.3.1 and which use radio channels with transmission bandwidth greater than 1 MHz and service area radios greater than 3 kilometres.

The area S to be considered is the one in the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 100 square kilometers.

The bandwidth B to consider is the result of multiplying the value of the pipeline by the number of frequencies used.

1,15

9

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.4

1.375

1.5

1

9.6

1711

100-200 MHz

2

1.375

1.5

1

11

1712

200-400 MHz

1.8

1.375

1.6

1

11

1713

400-1,000 MHz

1.7

1.375

1.8

1

9.2

1714

1,000-3,000 MHz

1.25

1.375

1.6

9

1715

1,375

1,375

1.6

1

9

1716

1716

1.8 European Rail Communications System (GSM-R).

The surface S to be considered is the one that results from multiplying the sum of the lengths of all the road paths for which the reserve of the frequencies is made, expressed in kilometers, by a width of ten kilometers.

Bandwidth B to be taken into account shall be the total bandwidth shown in the corresponding radio public domain reservation.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

CNAF UN 40

2

2

1.8

1.8

1361

1361

2. Fixed service.

In addition to the point-in-time reserves for the different modes of service, the so-called band reserves in which the reserve reaches spectrum portions that allow the use of various radio channels simultaneously by the operator in the same geographical area are included in this section.

The band reserves are justified exclusively in cases of mass deployment of radio infrastructure by an operator, for electronic communications networks for the provision of services to third parties or, for the transport of signals from audiovisual services, in those geographical areas where groups of radio-compatible channels are required for traffic concentration needs.

2.1 Fixed Point-to-Point Service.

In general terms, the mode of geographic zone of high utilization will be applied in those vain, individual or part of an extensive radio network, in which some of the extreme stations of the vain is located in some municipality of more than 250,000 inhabitants or the main beam of the radio link of the vain traverses the vertical of that zone.

For each frequency used, its nominal value shall be taken regardless of whether the ends of the channel may comprise two of the tabulated frequency margins, and if this nominal value coincides with one of those extremes, the margin for which the rate is lower shall be taken.

2.1.1 Fixed Point-to-Point/Frequency Service/Low Utilization/Self-Benefit Zone.

The total amount of the fee will be obtained as the sum of the individual rate of each of the radio vane that make up the network, calculated according to the characteristics of said vain.

The S surface to be considered for each vane is the one that results from multiplying its length in kilometers by a width of one kilometer.

Bandwidth B to be considered in each vain is the result of multiplying the value of the used channel or, in its defect, the bandwidth according to the denomination of the emission, by the number of frequencies used in both directions of transmission. For radio-electric cars where frequencies with double polarisation are reserved, it shall be considered, for the purpose of calculating the rate, as if it were the reserve of a double number of frequencies, however, a reduction of 25% to the value of the individual fee shall be applied.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1

1.3

1.25

0.34428

2111

1,000-3,000

1.25

1

1.45

1,2

0.23429

2112

3.000-10,000 MHz

1.25

1

1.15

1.15

0.21971

2113

1.2

1

1.1

1,15

0.19770

2114

24-39.5 GHz

1.1

1

1

1,05

1.1

0.19770

2115

39.5-57 GHz and > 64 GHz

1

1

1

1

0.04483

2116

2.1.2 Fixed Point-to-Point/Frequency Service/High Utilization/Self-Benefit Zone.

The total amount of the fee will be obtained as the sum of the individual rate of each of the radio vane that make up the network, calculated according to the characteristics of said vain.

The S surface to be considered for each vane is the one that results from multiplying its length in kilometers by a width of one kilometer.

Bandwidth B to be considered in each vain is the result of multiplying the value of the used channel or, in its defect, the bandwidth according to the denomination of the emission, by the number of frequencies used in both directions of transmission. For radio-electric cars where frequencies with double polarisation are reserved, it shall be considered, for the purpose of calculating the rate, as if it were the reserve of a double number of frequencies, however, a reduction of 25% to the value of the individual fee shall be applied.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1.25

0.235

2121

1,000-3,000 MHz

1.55

1

1.45

1,45

1,2

0.235

2122

3.000-10,000 MHz

1.55

1

1.15

1.15

0.22

2123

1.5

1

1.1

1,15

0.198

2124

24-39.5 GHz

1.3

1

1

1,05

1.1

0.198

2125

39.5-57 GHz and > 64 GHz

1.2

1

1

1

0.045

2126

2.1.3 Fixed point-to-point/frequency service exclusiv/benefit to third parties.

The total amount of the fee will be obtained as the sum of the individual rate of each of the radio vane that make up the network, calculated according to the characteristics of said vain.

The S surface to be considered for each vane is the one that results from multiplying its length in kilometers by a width of one kilometer.

Bandwidth B to be considered in each vain is the result of multiplying the value of the used channel or, in its defect, the bandwidth according to the denomination of the emission, by the number of frequencies used in both directions of transmission. For radio-electric cars where frequencies with double polarisation are reserved, it shall be considered, for the purpose of calculating the rate, as if it were the reserve of a double number of frequencies, however, a reduction of 25% to the value of the individual fee shall be applied.

1,05

39.5-57 GHz and > 64 GHz

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1.05

1.3

1.25

0.21222

2151

1,000-3,000 MHz

1.25

1.05

1.7

1,2

0.21222

2152

3.000-10,000 MHz

1.25

1.05

1.15

1.15

0.19908

2153

1.2

1,05

1,05

1,15

0,17912

2154

1,05

1,05

1,05

1,05

1,05

1.1

0.17912

2155

1

1.05

1

1

0.04076

2156

2.1.4 Fixed point-to-point service/band reserves throughout the national territory.

For the purpose of calculating the corresponding fee, the reserved bandwidth shall be considered, on the area corresponding to the entire national territory, with complete independence from the reuse made of all or part of the assigned band.

3.000-10,000 MHz

39.5-57 GHz > 64 GHz

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1

1.3

1.25

2,5515 10 -3

2161

1,000-3,000 MHz

1.25

1

1.2

1,2

2,5515 10 -3

2162

1.25

1

1.15

1,15

2,5515 10 -3

2163

1.2

1

1.1

1,15

2,5515 10 -3

2164

24-39.5 GHz

1.1

1

1

1,05

1.05

2,5515 10 -3

2165

1

1

1

1

0.6248 10 -3

2166

2.1.5 Fixed point-to-point service/provincial or multi-provincial band reserves.

This section applies to the band reserves for one or more provinces with a maximum coverage zone limit of 250,000 square kilometers.

For the purpose of calculating the corresponding rate, the reserved bandwidth shall be considered on the surface of the service area, regardless of the reuse made of all or part of the assigned frequencies.

39.5-57 GHz > 64 GHz

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1

1.3

1.25

4,858 10 -3

2181

1,000-3,000 MHz

1.25

1

1.2

1,2

4,858 10 -3

2182

3-10 GHz

1.25

1

1.15

1.15

4,858 10 -3

2183

1.2

1

1.1

1,15

4,858 10 -3

2184

24-39.5 GHz

1.1

1

1

1,05

1.05

4,858 10 -3

2185

1

1

1

1

1,215 10 -3

2186

2.2 Fixed point to multipoint service.

For each frequency used, its nominal value shall be taken regardless of whether the ends of the channel may comprise two of the tabulated frequency margins, and, if this nominal value coincides with one of those extremes, the margin for which the rate is lower shall be taken.

2.2.1 Fixed Point-to-Multipoint/Frequency Service/Any Zone/Self-Benefit.

The area S to be considered will be the service area indicated in the corresponding radio public domain reservation.

Bandwidth B to be taken into account will be obtained from the technical characteristics of the emission.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1.25

1

2211

1,000-3,000 MHz

1.35

1

1.25

1,2

0.04986

2212

3.000-10,000 MHz

1.25

1

1.15

1.15

0.029376

2213

1.2

1

1.1

1,15

0,04406

2214

24-39.5 GHz

1.1

1

1

1,05

1.1

0.04406

2215

39.5-57 GHz > 64 GHz

1

1

1

1

0.00719

2216

2.2.2 Fixed point to multipoint/frequency service exclusiv/any zone/benefit to third parties.

The area S to be considered is the service area indicated in the corresponding reservation of radio public domain, with the exception of the reservations code of mode 2235 for which a minimum area is established, for calculation purposes, of 80 square kilometers.

Bandwidth B to be taken into account will be obtained from the technical characteristics of the emission.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.5

1

1.3

1.25

0.0505

2231

1,000-3,000 MHz

1.35

1

1.25

1.2

0.0428

2232

3.000-10,000 MHz

1.25

1

1.15

1.15

0.0253

2233

1.2

1

1.1

1,15

0.0377

2234

24-39.5 GHz

1.38

1

1

1,05

1.1

0.0377

2235

39.5-57 GHz and > 64 GHz

1

1

1

1

0.0062

2236

2.2.3 Fixed point to multipoint service/band reserves throughout the national territory.

The bandwidth B to be considered shall be that indicated in the corresponding radio public domain reservation on the area S corresponding to the entire national territory, with complete independence from the reuse made of all or part of the assigned band.

3.000-10,000 MHz

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1

1.3

1.25

2,649 10 -3

2241

1,000-3,000 MHz

1.35

1

1.25

1,2

2,649 10 -3

2242

1.25

1

1.15

1,15

2,649 10 -3

2243

1.2

1

1.1

1,15

2,649 10 -3

2244

24-39.5 GHz

1.1

1

1,05

1.05

2.649 10 -3

2245

39.5-57 GHz and > 64 GHz

1

1

1

1

0.649 10 -3

2246

2.2.4 Fixed point to multipoint service/provincial or multi-provincial band reserves.

This section applies to spectrum reserves for one or more provinces with a maximum service zone limit of 250,000 square kilometers.

The bandwidth B to be considered shall be that indicated in the corresponding radio public domain reservation on the covered surface, regardless of the reuse made of all or part of the assigned band.

3.000-10,000 MHz

39.5-57 GHz and > 64 GHz

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1

1.3

1.25

0.27243

2251

1,000-3,000

1.35

1

1.25

1,2

0.27243

2252

1.25

1

1.15

1.15

0.27243

2253

1.2

1

1.1

1,15

0.27243

2254

24-39.5 GHz

1.1

1

1

1

1,05

1,05

0,27243

2255

1

1

1

1

0.06809

2256

2.3 Fixed satellite service.

The area S to be considered shall be that of the area of service which, in general or in the case of a non-specified other, shall correspond to the area of the entire national territory. In any case, for the purposes of calculation, the minimum areas specified below for the various headings shall apply.

The bandwidth to be considered for each frequency shall be that specified in the denomination of the emission, with both the bandwidth of the uplink and the bandwidth of the downlink being computed, each with their respective surfaces; the broadcasting connection links are excepted, which, because they are a single uplink link, will only compute the bandwidth of the same.

2.3.1 Fixed point-to-point satellite service, including satellite mobile service connection links, and satellite broadcasting contribution links (point to multipoint).

In the point-to-point links, for both the uplink and the downlink, an S surface of 31,416 square kilometers will be considered. In this category, the contribution links from point-to-point broadcasting are considered to be included. In the point-to-multipoint contribution links, an S-area of 31,416 square kilometres for the uplink and for the downlink shall be considered as the area of the service area which shall, in general, correspond to the area of the entire national territory, in any case establishing a minimum area, for calculation purposes, of 100,000 square kilometres.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

f < 3,000 MHz

1,50

1,50

1,50

1,20

1,950 10 -4

2311

1,50

1,25

1.25

1,15

1.15

1,950 10 -4

2312

17 GHz

1.0

1.25

1.0

1.20

0.360 10 -4

2315

2.3.2 Broadcasting (audio and television) service connection links by satellite.

For connection links (uplink) of the broadcast service (sound and television) by satellite, an area S, for calculation purposes, of 31,416 square kilometres shall be considered.

1.25

2324

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

f < 3,000 MHz

1,50

1,50

1,50

1,20

1,7207 10 -4

2321

1.25

1.50

1,20

1,7207 10 -4

2322

1.0

1.25

1.0

1.20

1,7207 10 -4

2324

2.3.3 VSAT services (satellite data networks) and SNG (portable satellite reporting links).

The surface area of the service area shall be considered, with a minimum area of 10,000 square kilometres being established for calculation purposes. In the case of SNG links, an area of 20,000 square kilometres will be considered. In all previous cases, the surface will be taken both in transmission and in reception, regardless of the number of transmitting and receiving stations.

This paragraph also applies to the use of frequencies of fixed satellite service by mobile stations on board ships and aircraft, in spaces under Spanish jurisdiction. For these purposes, a maximum area of 120,000 square kilometres shall be considered and the corresponding C5 coefficient shall be multiplied by 0,35.

1.25

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

f < 3,000 MHz

1,50

1,50

1,50

1,20

1,7207 10 -4

2331

1.25

1.50

1,20

1,7207 10 -4

2332

1.0

1.25

1,20

1,20

4.21 10 -5

2334

2.4 Fixed service in the 57 to 64 GHz frequency band.

The area of the service area shall be considered, with a minimum area for calculation purposes, of 1 square kilometre.

The bandwidth B to be considered shall be that indicated in the corresponding radio public domain reservation on the covered surface, regardless of the reuse made of all or part of the allocated spectrum, with a minimum bandwidth being established for calculation purposes, of 150 MHz.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

57-64 GHz (UN-126)

1

1

1

1

6.7

2341

3. Broadcasting service.

The following considerations apply to the broadcasting service, both in its broadcast and television broadcasting mode.

The surface S to consider will be the one for the service area. Therefore, in the broadcasting services for which the national coverage is concerned, the area of the service area shall be the area of the national territory and the rate shall not be assessed individually for each of the stations necessary to achieve such coverage. Similarly, in the broadcasting services (sound and television) which have as their object the autonomic coverage, the area of the service area will be the area of the corresponding autonomous territory and the rate will not be assessed individually for each of the stations necessary to achieve this coverage.

In broadcasting services which have as their object the national coverage or any of the autonomic coverage, the bandwidth B to be applied shall be that corresponding to the type of service concerned and equal to that which would apply to an individual service station.

In the service modalities for which the geographical area is qualified, it is considered that this is a zone of high interest and profitability when the service area includes some provincial or regional capital or other localities with more than 50,000 inhabitants.

In the broadcasting service, the coefficient C5 is weighted with a factor k, function of population density, obtained based on the population census in force, in the service zone, according to the following table:

population density

Factor k

to 100 inhabitants/km2

0.015

100 hb/km2 and up to 250 hb/km2

0.05

250 hb/km2 and up to 500 hb/km2

0.085

500 hb/km2 and up to 1,000 hb/km2

1,000 hb/km2 and up to 2,000 hb/km2

0.155

2,000 hb/km2 and up to 4,000 hb/km2

0,19

4,000 hb/km2 and up to 6,000 hb/km2

0.225

than 6,000 hb/km2 and up to 8,000 hb/km2

than 8,000 hb/km2 and up to 10,000 hb/km2

0.675

than 10,000 hb/km2 and up to 12,000 hb/km2

0.9

12,000 hb/km2

1,125

The frequency bands for the provision of broadcasting services shall in any case be those specified in the CNAF; however, the Secretary of State for Telecommunications and the Information Society may authorize temporary or experimental uses other than those indicated in that table that do not cause disturbances to legally authorized radio stations. Such uses, either temporary or experimental, shall also be taxed at a rate per radio public domain reserve, the amount of which shall be assessed in accordance with the general criteria of the service to which the criteria corresponding to the reserved frequency band can be assimilated or, where appropriate.

For the satellite broadcasting service, only the upstream links from the national territory, which are classified as connection links within paragraph 2.3.2 of the satellite fixed service, shall be considered.

The satellite broadcasting contribution links are equally classified as such within the scope of paragraph 2.3.1 of the satellite fixed service.

3.1 Sound Broadcasting.

3.1.1 Long-wave and medium-wave audio broadcasting:

The S surface will be the one for the service zone.

The bandwidth B to be considered will be 9 kHz in the dual-band and 4.5-kHz modulation systems in the single-band modulation systems.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

148.5 to 283.5 kHz

1

1

1

1.25

3111

3111

5526.5 to 1.606.5 kHz

1

1

1.5

1.25

650.912 k

3112

3.1.2 Short-wave sound broadcasting.

The area S corresponding to the area of the national territory and the population density corresponding to the national population density shall be considered.

The bandwidth B to be considered will be 9 kHz in the dual-band and 4.5-kHz modulation systems in the single-band modulation systems.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

3 to 30 MHz according to CNAF

1

1

1

1.25

325,453 k

3121

3.1.3 Sound broadcasting with frequency modulation in areas of high interest and profitability.

The S surface will be the one for the service zone.

The bandwidth B to be considered will be 180 kHz in the monophonic systems, of 256 kHz in the stereophonic systems and 300 kHz in the systems with supplementary subcarriers.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

87.5 to 108 MHz

1.25

1

1.5

1.25

13,066 k

3131

3.1.4 Radio broadcasting with frequency modulation in other areas.

The S surface will be the one for the service zone.

The bandwidth B to be considered will be 180 kHz in the monophonic systems, of 256 kHz in the stereophonic systems and of 300 kHz in the systems with supplementary subcarriers.

1

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

87.5 to 108 MHz

1

1

1.5

13,066 k

3141

3141

3.1.5 Earthly digital audio broadcasting in areas of high interest and profitability.

The S surface will be the one for the service zone.

Bandwidth B to be considered will be 1,536 kHz in systems with UNE ETS 300 401.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

195 to 223 MHz

1,25

1

1

0.3756 k

3151

1,452 to 1.492 MHz

1.25

1

1

1

0.3756 k

3152

3.1.6 Earthly digital audio broadcasting in other areas.

The S surface will be the one for the service zone.

Bandwidth B to be considered will be 1,536 kHz in systems with UNE ETS 300 401.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

195 to 223 MHz

1

1

1

0.3756 k

3161

1,452 to 1.492 MHz

1

1

1

1

1

1

1

1

0.3756 k

3162

3.2 Television.

The S surface will in all cases be the one for the service area.

3.2.1 Digital terrestrial television in areas of high interest and profitability.

This section applies to national and regional spectrum reserves.

The bandwidth B to consider will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

1

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

470 to 790 MHz

1,1.25

1

1

1

0.7023 k

3231

3.2.2 Digital terrestrial television in other areas.

This section applies to national and regional spectrum reserves.

The bandwidth B to consider will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

3241

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

470 to 790 MHz

1

1

1

1

0.7023 k

3241

3.2.3 Local digital terrestrial television in areas of high interest and profitability.

This section applies to local-scoped spectrum reserves.

The bandwidth B to consider will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

1

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

470 to 790 MHz

1.25

1

1

1

0.3512 k

3251

3.2.4 Local digital terrestrial digital television in other areas.

This section applies to local-scoped spectrum reserves.

The bandwidth B to consider will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

3261

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

470 to 790 MHz

1

1

1

1

0.3512 k

3261

3.3 ancillary services to broadcasting.

3.3.1 Mobile phone links for reporting and broadcasting of radio events.

The area S to be considered is the one that appears in the corresponding radio public domain reservation, establishing a minimum area of 100 square kilometers.

The computer bandwidth B is the one for the channel used.

frequencies

coefficients

Mode

C2

C3

C4

C5

In the bands provided in the CNAF.

1

1

1

2

0.8017

3311

3.3.2 Links for the transport of sound broadcasting programmes between studios and broadcasters.

The surface S to be considered is the one that results from multiplying the sum of the lengths of all the vanes by a width of one kilometer, establishing a minimum surface of 10 square kilometers.

Bandwidth B is the one for the channel used.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

CNAF UN 111

1.25

1

1.25

2

5.72

3321

1,15

1

1.10

1.90

5.72

3322

CNAF UN 88

1.05

1

0.75

1.60

5.72

3323

CNAF UNs 105 and 106

1.5

1

1.3

2

5.72

3324

3.3.3 Mobile TV Links (ENG).

A surface area of 10 square kilometers per frequency reserve is established for calculation purposes, regardless of the number of equipment operating at the same frequency and use at any point in the national territory.

The bandwidth B to consider will be the one for the channel used.

frequencies

coefficients

Mode

C2

C3

C4

C5

In the bands provided in the CNAF.

1.25

1

1.25

2

0.7177

3331

4. Other services.

4.1 Radio navigation service.

The surface S to be considered will be that of the circle that has the authorized service radius.

Bandwidth B will be obtained directly from the denomination of the issue.

frequencies

coefficients

Mode

C2

C3

C4

C5

In the bands provided in the CNAF.

1

1

1

1

0.0100

4111

4.2 Radio Determination Service.

The surface S to be considered will be that of the circle that has the authorized service radius.

Bandwidth B will be obtained directly from the denomination of the issue.

frequencies

coefficients

Mode

C2

C3

C4

C5

In the bands provided in the CNAF.

1

1

1

1

0.0602

4211

4.3 Radiolocation service.

The S surface to be considered in this service will be that of the circle that has the authorized service radio.

Bandwidth B will be obtained directly from the denomination of the issue.

frequencies

coefficients

Mode

C2

C3

C4

C5

In the bands provided in the CNAF.

1

1

1

1

0.03090

4311

4.4 Satellite services, such as space operations, satellite earth exploration, and others.

The area S to be considered shall be that corresponding to the service area, establishing a minimum area, for calculation purposes, of 31,416 square kilometres, both in transmission and in reception.

Bandwidth B to be considered, both in transmission and in reception, will be required by the system requested in each case.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

operations (telemando, telemedida, and monitoring).

1

1

1

1

1,977 10 -4

4412

Earth Exploration.

1

1

1

1

0.7973 10 -4

4413

Other space services.

1

1

1

1

3.904 10 -3

4411

5. Services not referred to in previous paragraphs.

For services and systems that may be presented and not referred to in the preceding paragraphs or to which the above rules cannot reasonably be applied, the fee shall be fixed in each case according to the following criteria:

-Comparison with some of the services cited above with similar technical characteristics.

-The amount of technically required radio domain.

-Area covered by the reservation made.

-Amount of the rate earned by systems that, under different technologies, are similar in terms of the services they provide.

Two. The regulatory provisions governing the fee for the reserve of public radio shall remain in force in all cases which do not object to the provisions of this Article.

Article 76. Approach rate.

By way of derogation from Article 74, the amount of the rate of approximation in the amount payable during the year 2015 is maintained for 2016 in accordance with the provisions of Article 67 of Law 36/2014 of 26 December 2014 on the General Budget of the State for the year 2015.

Article 77. Bonuses applicable in ports of general interest to the occupancy rates, the vessel, the passage and the goods.

The bonuses provided for in Articles 182 and 245 of the Recast Text of the Law of Ports of the State and of the Merchant Navy, approved by Royal Legislative Decree 2/2011, of 5 September, to be applied in 2016 by the Port Authorities to the occupancy rates, the ship, the goods and the passage and, where applicable, their conditions of application, will be those indicated in Annex XII of this Law.

Article 78. Correction coefficients for the application to the rates of the vessel, the passage and the goods in the ports of general interest.

The correction coefficients provided for in Article 166 of the recast text of the Law of State Ports and the Merchant Navy, approved by Royal Legislative Decree 2/2011 of 5 September, to be applied by the Port Authorities to the rates of the ship, the goods and the passage, will be those indicated in the following table:

Authority

Ship Rate

commodity Rate

ticket

A Coruña.

1.30

1.30

1.00

Alicante.

1.20

1.25

Almeria.

1.26

1.24

Aviles.

1.25

1.05

1.00

Algeciras Bay.

0.90

0.90

Bay.

1.18

1.18

Balearic Islands.

1.00

0.90

Barcelona.

1.00

1.00

1.00

Bilbao.

1.05

1.05

Cartagena.

0.94

0.95

Castellon.

1.05

1.15

Ceuta.

1.30

1.30

Ferrol-San Cibrao.

1.05

0.91

0.75

Gijon.

1.25

1.20

Huelva.

1.00

0.95

The Palms.

1.20

1.30

Malaga.

1.20

1.25

and Ria de Pontevedra.

1.10

1.15

1.00

.

1.30

1.30

Motril.

1.30

1.30

Passages.

1.25

1.15

Cruz de Tenerife.

1.20

1.30

Santander.

1.05

1.05

Seville.

1.18

1.18

Tarragona.

1.00

1.00

Valencia.

1.14

1.20

1.00

Vigo.

1.10

1.20

1.00

Vilagarcia.

1.25

1.15

1.00

Article 79. Review of the charges applicable to the port system of general interest.

According to the provisions of the Additional Twenty-second Disposition of the recast text of the Law of Ports of the State and the Merchant Navy, approved by Royal Legislative Decree 2/2011, of 5 September, the basic amounts of the fees of the vessel, the passage, the goods, the sports and recreational craft, the rate for the use of the transit zone and the fixed rate for the services of reception of waste generated by ships, established in the aforementioned standard, are not subject to revision.

Also, the values of the land and the waters of the ports, the full quotas of the occupancy rate, the rates of duty of the activity rate and the basic amounts of the rate of aid to the navigation, in accordance with the provisions of Articles 177, 178, 190 and 240, respectively, of the aforementioned standard, are not varied.

Article 80. Property benefits of a public nature.

One. With effect from March 1, 2016, the amount of the public property benefits of Aena, S.A., established in Title VI, Chapters I and II of Law 21/2003, of July 7, of Air Safety, decreased by 1.9 percent from the level of the requirements on February 29, 2016.

Two. New wording is given to the final paragraph of Article 78 (1) of Law 21/2003 of 7 July 2003 on Air Safety, which shall be read as follows:

"With effect from March 1, 2016, and indefinite validity, the unit amounts of public benefits for passengers and security for passengers in connection will be reduced by 40 percent."

Three. New wording is given to Article 83 (2) of Law 21/2003 of 7 July 2003 on Air Safety, which will be read as follows:

" 2. At the airports of A Coruña, Albacete, Algeciras, Almería, Asturias, Badajoz, Burgos, Ceuta, Cordoba, Cuatro Vientos, Hierro, Huesca-Pyrenees, FGL Granada-Jaen, Jerez, La Gomera, La Palma, León, Logroño, Melilla, Murcia-San Javier, Pamplona, Reus, Sabadell, Salamanca, San Sebastian, Seve Ballesteros-Santander, Son Bonet, Valladolid, Vigo, Vitoria, Zaragoza, and other airports that can be managed by Aena, S.A., the amounts of the parking provision applicable per day or a fraction of more than two hours, depending on the maximum weight take-off, they will be:

Aircraft with MTOW up to 10 Tm

Aircraft plus

10 Tm of MTOW

0-1.5 Tm

1.5-2.7 tm

2.7-10 tm

Airports

€ 14.72

19.62 €

21.58 €

0.881236 €/tm

minimum: 21.58 €

Bonet (July and August)

36.79 €

49.05 €

53.96 €

2,203091 €/tm

minimum: 53.96 €

€/day or fraction

€/ tm day or fraction

For aircraft whose maximum take-off weight is less than 5 Tm the previous amounts of the parking allowance shall be applicable per day or fraction of the time exceeding three hours.

-Cuantias for fertilizers per calendar month:

For payment that has a signed contract with the airport where the parking is produced:

Aircraft with MTOW up to 10 Tm

Aircraft over 10 Tm of MTOW

0-1.5 tm

1.5-2.7 tm

2.7-10 tm

Credit

88.29 €

147.15 €

245.25 €

0.881236 €/tm * MTOW * 30

€/month

€/month

For payments that do not have contracts signed with the airport where the parking is produced:

Aircraft with MTOW up to 10 Tm

Aircraft over 10 Tm of MTOW

0-1.5 tm

1.5-2.7 tm

2.7-10 tm

Credit

132.44 €

245.25 €

392,4 €

1.314540 €/tm * MTOW * 30

€/month

€/month

Payment of the amount of the credits, which will only be valid for each airport in question, must be made in advance between 1 and 5 of each month. "

TITLE VII

Of The Territorial Authorities

CHAPTER I

Local Entities

Section 1-Four-year review of the subjective scope of application of funding models

Article 81. General rule.

One. In accordance with the provisions of Article 126 of the recast of the Local Government Law, approved by Royal Legislative Decree 2/2004 of 5 March 2016, it is appropriate to review the set of municipalities to be included in the subjective areas of application of Articles 111 and 122 of the aforementioned standard, taking into account the population of law according to the Register of the municipal population in force on 1 January 2016 and officially approved by the Government.

Two. According to the provisions of Articles 122, 125 and 126 of the recast of the Law on Local Government Law, approved by Royal Legislative Decree of 5 March 2016, on 1 January 2016, the whole of the municipalities that will have the consideration of tourist municipalities should be reviewed, taking into account the population of law in the terms mentioned in the previous paragraph.

The year 2016 shall be considered as the initial reference year for the purposes of applying Article 125.4 of the aforementioned recast text to those municipalities which, as at 1 January 2016, comply, for the first time, with the conditions of paragraph 1 of that provision.

Article 82. Determination of the Supplementary Financing Fund for the 2004 base year of the municipalities that will be included for the first time in the state tax collection model.

One. For each of the municipalities referred to in this provision, the participation in the Supplementary Financing Fund for the year 2016 shall be calculated by deducting the amount corresponding to the transfer of the revenue collected from state taxes determined in accordance with Articles 83, 84, 85 and 86 of the total participation resulting from the increase in the share of the State of the year 2015 in the rate of evolution established in accordance with the provisions of Article 121 of the recast text of the Local Government Law, adopted by Royal Legislative Decree 2/2004, 5 March:

PIE2016m = PIE2015m × IE2016/2015

PFC2016m = PIE2016m-PIPRF2016m-PIVA2016m-ΣPIIEE (h) 2016m

Representing:

PIE2015m and PIE2016m, the total participation in the income of the State corresponding to the municipality m in the year 2015, last in which the model defined in Articles 122 to 124 of the aforementioned recast text has been applied, and in the year 2016, first in which the model of cession of the collection of state taxes, respectively, will be applied without including the compensations derived from the reform of the Tax on Economic Activities.

IE2016/2015, the rate of evolution of state tax revenues between 2015 and 2016.

PFC2016m, the participation of the municipality m in the Supplementary Fund of Financing in the year 2016, not including the compensations derived from the reform of the Tax on Economic Activities.

PIRPF2016m, PIVA2016m and PIIEE (h) 2016m, amounts of the income collected to the municipality m in relation to the Taxes on the Income of the Physical Persons, on the Value Added and with the set of Special Taxes on Alcohol and Alcoholic Beverages, on the Labors of Tobacco and on Hydrocarbons, corresponding to the year 2016 and determined according to the provisions of Articles 115, 116 and 117 of the recast text of the Law of the Local Government, approved by Royal Legislative Decree of 5 March.

Two. The participation in the Supplementary Financing Fund for the base year 2004 shall be calculated on the basis of the participation in the Supplementary Financing Fund for the year 2016 by applying the following formula:

PFC2004m = PFC2016m/IE2016/2004

Being:

PFC2004m and PFC2016m, the participation in the Complementary Fund of Financing of the municipality m in the years 2004 and 2016, respectively, without considering the compensations derived from the reform of the Tax on Economic Activities.

IE2016/2004, the rate of evolution of the State's tax revenues between the 2004 and 2016 base year.

Article 83. Determination of the total participation in the State taxes of the 2004 base year of all the municipalities not included on January 1, 2016 in the model of cession of the collection of state taxes.

One. For the purposes of applying the model of participation in State taxes to municipalities not included on 1 January 2016 in the model of cession of the collection of State taxes, the total participation of the base year 2004 for all of them shall be determined in accordance with the following paragraphs.

Two. The total participation in the taxes of the State of the base year 2004 of the municipalities included, in that exercise, in the subjective scope of article 122 of the recused text of the Law regulating the Local Haciendas approved by Royal Legislative Decree 2/2004, of March 5, taking into account the provisions of article 84 of Law 2/2012, of 29 June, of the General Budget of the State for the year 2012, will be diminished in the part that corresponds to the municipalities that, as a consequence of the review established in article 81 of the present Law, will be included from January 1, 2016 in the model of cession of tax revenues collected from the State.

For these purposes, the total participation that corresponds to them will be considered as a consequence of the final liquidation of the year 2015, in application of the financing model defined in Articles 122 to 124 of the recast text of the Law of Local Government, approved by Royal Legislative Decree of March 5, without considering the compensation derived from the reform of the Tax on Economic Activities. Such total participation shall be converted to base year 2004 values by applying the corresponding evolution index according to Article 123 of the recast text of the Local Government Law of 5 March of 5 March.

Three. Likewise, the total participation in the taxes of the State of the base year 2004 of the municipalities included, in that exercise, in the subjective scope of article 122 of the recast text of the Law of Local Government approved by Royal Legislative Decree 2/2004, of March 5, taking into account the provisions of article 84 of Law 2/2012, of 29 June, of the General Budget of the State for the year 2012, will be increased in the part that corresponds to the municipalities that, as a consequence of the review established in article 81 of the present Law, will pass from being included in the model of transfer of tax collection of the State, to the regulated in Articles 122 to 124 of the recast text of the Law of the Local Government. For this purpose, the total funding obtained by those municipalities in 2015 shall be calculated by the sum of the sum corresponding to each of them according to the following formula:

PIE2015m = PFC2015m + PIPRF2015m + PIVA2015m + ΣPIIEE (h) 2015m

Representing:

PIE2015m, the total participation in the taxes of the State corresponding to the municipality m in the last year of application of the previous model, year 2015, without considering the compensations derived from the reform of the Tax on Economic Activities.

PFC2015m, the participation of the municipality m in the Supplementary Fund of Financing in the year 2015, without considering the compensations derived from the reform of the Tax on Economic Activities.

PIPRF2015m, PIVA2015m and PIIEE (h) 2015m, amounts of the yields transferred to the municipality m in relation to the Taxes on the Income of the Physical Persons, on the Value Added and with the set of Special Taxes on Alcohol and Alcoholic Beverages, on the Labors of Tobacco and on Hydrocarbons, corresponding to the year 2015 and determined according to the provisions of Articles 115, 116 and 117 of the recast text of the Law of the Local Government, approved by Royal Legislative Decree of 5 March, as well as Articles 73 to 76 of the Law 36/2014, of December 26, of General State Budgets for the year 2015, and the final Disposition sixth of Law 2/2012, of June 29, of General State Budgets for the year 2012.

Once this formula is applied, the total participation of the municipalities that pass to the model regulated in Articles 122 to 124 of the recast text of the Local Government Law in the base year 2004 will be calculated by applying the following relationship:

PIE2004m = PIE2015m/IE2015/2004

Representing:

PIE2004m and PIE2015m, the total participation in the income of the State corresponding to the municipality m in the base year 2004 of application of the model and in the year 2015, respectively, without considering the compensations derived from the reform of the Tax on Economic Activities.

IE2015/2004, the rate of evolution of state tax revenues between 2004 and 2015.

Section 2. Final Settlement of the Participation in Taxation of the State for 2014

Article 84. Legal regime and debtor balances.

One. Once the variation in the tax revenue of the State of 2014 in respect of 2004 is known, and the other necessary data, the final settlement of the participation in taxes of the State, corresponding to the financial year 2014, shall be calculated in the terms of Articles 111 to 124 and 135 to 146 of the recast text of the Local Government Regulations, approved by Royal Legislative Decree of 5 March, taking also into account the rules set out in Articles 98 to 101, 103 and 104, 106 to 109, 111 and 113 to 116 of Law 22/2013, of 23 December, of General Budgets of the State for the year 2014.

Two. The debtor balances which may be derived from the liquidation referred to in the preceding paragraph, in the financing component that does not correspond to the sale of income tax revenues in state taxes, shall be reimbursed by the Local Entities concerned by means of compensation from the deliveries to account that, as a participation in the taxes of the State defined in Section 4. and Subsection 1 of Section 6 of this Chapter, are collected after the aforementioned liquidation, in a maximum period of three years, by means of quarterly retentions. equivalent to 25% of a monthly delivery, unless, in accordance with this criterion, the time limit is exceeded, in which case the frequency and the amount of the withholding tax shall be adjusted in order to avoid such a situation.

Three. The debtor balances which may be derived from the liquidation referred to in paragraph One above, in the financing component corresponding to the assignment of income tax revenues in state taxes, shall be reimbursed by the Local Entities concerned by offsetting the possible credit balances arising from the liquidation of the component corresponding to the concept of participation in the State taxes defined in Section 4. and Subsection 1 of Section 6 of this Chapter. The remaining debtor balances after applying the above compensation will be reimbursed by the Local Entities through compensation in the deliveries to account that, for each state tax included in that assignment, they perceive, without the limitations of percentages and deadlines set in the previous section.

Four. If the amount of the final settlements referred to in paragraph Two of this article is in favor of the State, it shall be reflected as the right in Chapter IV of the State Revenue Budget.

Five. The amount of the definitive liquidation of the compensation resulting from the reform of the Tax on Economic Activities in favour of the Autonomous Communities of Cantabria, Madrid and La Rioja may be subject to integration in the amounts that correspond to them in application of the system of financing of the Autonomous Communities of common regime and of the Cities with Statute of Autonomy, by agreement of the respective Joint Commission, after report of the Subcommittee of Economic, Financial and Fiscal Regime of the National Commission of Local Administration, by means of the amendments and adjustments to the respective budgetary appropriations.

Six. Where the deductions referred to in this Article are in accordance with the provisions of Article 110, they shall be of a preferential nature compared to those laid down in Article 110 and shall not count for the calculation of the percentages laid down in paragraph 2 of that Article.

Section 3. Cession in favor of the municipalities of the state tax collection in the year 2016

Article 85. Transfer of income from the income tax on the income of the physical persons: Determination of the deliveries to account and the definitive liquidation.

One. The municipalities included in the subjective area of Article 111 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will participate in the liquid collection that is obtained in 2016 by means of twelve monthly deliveries on account of the definitive liquidation. The total amount of these deliveries shall be made by the following operation:

ECCIRFm = 0,021336 × CL2013m × IA2016//2013 × 0,95

Being:

ECCIRFm: Annual amount of deliveries to account for the sale of income tax collected from the Income Tax of the Physical Persons of the municipality m.

CL2013m: State liquid income tax on the Income of the Physical Persons in the municipality m in the year 2013, last known.

IA2016/2013: Index of the update of the state liquid quota between 2013, last known year, and the year 2016. This index is the result of dividing the amount of the budget forecast, for 2016, by retentions, payments on account and fractional payments, between the amount of the rights cleared by these concepts, corresponding to the year 2013, last of which the liquid quotas of the municipalities are known.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made effective for each municipality, being processed as income returns in the concept of the Income Tax of the Physical Persons.

Two. The final settlement shall be determined by the difference between the received and the final value of the sale of the liquid quota corresponding to each municipality, as determined in the terms of Article 115 of the recast of the Local Government Law Regulatory Law of 5 March, and will apply, for these purposes, the percentage of cession collected in the previous paragraph, in accordance with the provisions of the Final Disposition sixth of Law 2/2012 of June 29, of the General Budget of the State for the year 2012.

Article 86. Disposal of the liquid collection of the Value Added Tax: Determination of the deliveries to account and the definitive liquidation.

One. The municipalities referred to in the preceding article shall participate in the collection of the liquid collected by the value added tax by determining twelve monthly instalments on account of the final settlement.

The determination for each municipality of the total amount of these deliveries to account shall be made by the following operation:

ECIVAm = PCIPA* × RPIVA x ICPi × (Pm /Pi) × 0.95

Being:

PCIVA *: Percentage of cession of revenues collected from the Value Added Tax in favor of the municipalities, which, for these deliveries to account, will be 2,3266 percent.

ECIVAm: Annual amount of the deliveries to the municipality m, in terms of cession of the tax collection on the Added Value foreseen for the year 2016.

RPIVA: Amount of the budgetary forecast of the liquid collection that corresponds to the State of the Value Added Tax for the year 2016.

PCIi: Interim consumption index of the Autonomous Community i for the year 2016. For these purposes, account shall be taken of the last available data, which corresponds to the data used for the calculation of the final settlement for 2013.

Pm and Pi: Populations of the municipality m and the respective Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2016 and officially approved by the Government.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each municipality, being processed as revenue returns in the concept of the Value Added Tax.

Two. The final settlement shall be determined by the difference between the received and the final value of the sale of the liquid collection by VAT resulting from the application of the provisions of Article 116 of the recast text of the Local Government Law Regulatory Law of 5 March, and will apply, for these purposes, the percentage of cession collected in the previous paragraph, in accordance with the provisions of the Final Disposition sixth of Law 2/2012 of June 29, of the General Budget of the State for the year 2012.

Article 87. Disposal of the liquid collection by Excise duty on alcohol and alcoholic beverages: Determination of the deliveries to account and the definitive liquidation.

One. The municipalities referred to in Article 85 shall be involved in the collection of the proceeds from the tax on beer, the wine and fermented beverages, the Intermediate Products and the Alcohol and Derived Beverages, by means of the determination of twelve monthly instalments on account of the final settlement.

The determination for each municipality of the total amount of these deliveries to account shall be made by the following operation:

ECIIEE (h)m = PCIIEE* × RPIIEE (h) × ICPi(h) x (Pm /Pi) × 0.95

Being:

PCIIEE *: Percentage of cession of revenues collected from the Excise on Alcohol and Derived Beverages, which, for these deliveries to account, will be 2.9220 percent.

ECIIEE (h)m: Annual amount of the deliveries to the municipality m, in concept of cession of the collection of the Special Tax h of those mentioned in the first paragraph of this section previewed in the year 2016.

RPIIEE (h): Amount of the budgetary forecast of the liquid collection that corresponds to the State of the Special Tax h of those mentioned in the first paragraph of this paragraph for the year 2016.

ICPi(h): Provisional consumption index of the Autonomous Community i to which the municipality belongs, prepared, for the year 2016, for the purpose of the allocation of the Special Tax h of those mentioned in the first paragraph of this paragraph. For these purposes, the latest available data, corresponding to those used for the calculation of the final settlement for the year 2013, shall be taken into account.

Pm and Pi: Populations of the municipality m and the respective Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2016 and officially approved by the Government.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each municipality, being processed as income returns in the concept relating to each of the Special Taxes mentioned in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the supply to account received and the definitive value of the sale of the liquid collection by the Special Taxes referred to in the first subparagraph of the preceding paragraph resulting from the application of Article 117 (1) and (2) of the recast text of the Local Government Law of 5 March of 5 March, and shall apply, for these purposes, the percentage of cession referred to in the preceding paragraph, in accordance with the provisions of the Sixth Final Disposition of the Law. 2/2012, of June 29, of the General Budget of the State for the year 2012.

Article 88. Disposal of the liquid collection by Excise Excise on Hydrocarbons and on the Labors of Tobacco: Determination of the deliveries to account and the definitive liquidation.

One. The municipalities referred to in Article 85 shall participate in the collection of the liquid collected, by the Tax on Hydrocarbons and on the Labors of Tobacco, by the determination of twelve monthly deliveries on account of the final settlement.

The calculation for each municipality of the total amount of these deliveries to account shall be carried out by the following operation:

ECIIEE (k)m = PCIIEE* × RPIIEE (k) × IPm(k) × 0.95

Being:

PCIIEE *: Percentage of cession of revenues collected from the Special Taxes on Hydrocarbons and on the Labors of Tobacco, which, for these deliveries to account, will be 2.9220 percent.

ECIIEE (k)m: Annual amount of the deliveries to the municipality m, in concept of cession of the collection of the Special Tax k of those mentioned in the first paragraph of this section previewed in the year 2016.

RPIIEE (k): Amount of the budgetary forecast of the liquid collection that corresponds to the State of the Special Tax k of those mentioned in the first paragraph of this paragraph for the year 2016.

IPm(k): Provisional index, for the year 2016, referred to the municipality m, of deliveries of gasolines, gasoils and fuel oils, and the sales to vending of tobacco, weighted both by the corresponding tax rates. For these purposes, the provisional index corresponding to the last available year shall be considered.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each municipality, being processed as income returns in the concept relating to each of the Special Taxes mentioned in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the supply to account received and the definitive value of the sale of the liquid collection by the Special Taxes referred to in the first subparagraph of the previous paragraph resulting from the application of the provisions of Article 117 of the recast text of the Local Government Law of 5 March of 5 March, and shall apply, for these purposes, the percentage of cession referred to in the previous paragraph, as laid down in the final Disposition of the sixth of the Law 2/2012 of 29 June 2012. General Budget of the State for the year 2012.

Section 4. Participation of municipalities in state taxes

Subsection 1. Participation Of Municipalities in the Supplementary Financing Fund

Article 89. Determination of the deliveries to account.

One. The total amount of the deliveries to account for the participation of each municipality included in the subjective scope of Article 111 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, in the Supplementary Fund of Financing for 2016, will be recognized by the specific credit entered in Section 36, Service 21, General Secretariat of Autonomous and Local Coordination. Local Entities, Program 942 M Transfers to Local Entities for Participation in State Revenue.

Two. This amount will be 95% of the Supplementary Fund for Financing of the base year 2004 multiplied by the corresponding evolution index according to Article 121 of the recast text of the Local Law Regulatory Law approved by Royal Legislative Decree of March 5, and taking into account the additional septuagesth Disposition of the present standard.

Three. The amount calculated in accordance with the previous paragraph for each municipality shall be added to the 95% of the compensation for the loss of income resulting from the reform of the following Economic Activities Tax:

a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Local Government of the Local Government, updated in the same terms as the tax revenues of the State in 2016 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the State's tax revenues in 2016 compared to 2006.

Four. The deliveries to account of the participation in the Supplementary Financing Fund for the financial year 2016 shall be paid by monthly payments equivalent to one twelfth of the total amount resulting from the application of the rules set out in the preceding paragraphs.

Article 90. Final settlement.

One. The practice of the final liquidation of the Supplementary Fund of Financing of the year 2016 in favor of the municipalities, will be carried out by the credit that will be provided in Section 36, Service 21, General Secretariat of Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue, Concept 468, relating to the definitive liquidation of previous years and compensations derived from the new financing system, according to the rules contained in Articles 119 and 121 of the recast text of the Local Law Regulatory Law approved by Royal Legislative Decree of 5 March.

Two. The amount calculated for each municipality in the terms of the preceding paragraph shall be added to the compensation for the proceeds from the tax reform on the following Economic Activities:

a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Local Government of the Local Government, updated in the same terms as the tax revenues of the State in 2016 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the State's tax revenues in 2016 compared to 2006.

Three. The final settlement shall be determined by the difference between the amounts of the deliveries to account calculated in accordance with the provisions of the previous Article and the final participation calculated in the terms of the preceding paragraphs.

Subsection 2. th Participation of other municipalities

Article 91. Participation of the municipalities in the State taxes for the financial year 2016.

One. The total amount intended to pay the deliveries to the municipalities included in the subjective scope of Article 122 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will be the equivalent of 95 percent of its total participation in the State taxes for the base year 2004, multiplied by the corresponding evolution index according to article 123 of the recast text of the Local Government Law of 5 March, and taking into account the Disposition additional septuagesth novena of this standard. It shall be recognised by the specific credit entered in Section 36, Service 21, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue.

Two. The practice of the final liquidation corresponding to the year 2016 in favor of the municipalities mentioned above shall be carried out according to the rules contained in Articles 123 and 124 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree 2/2004, of 5 March, and with charge to the credit that is provided in Concept 468, relating to the definitive liquidation of previous years and compensations derived from the new system of financing, included in the Section, Service and Program mentioned in the previous section.

Three. The total amount resulting from the application of the rules contained in the preceding paragraphs shall be distributed according to the following criteria:

(a) As a general rule, each city council shall receive an amount equal to that resulting from the final liquidation of the participation in the taxes of the State of the year 2003, calculated in accordance with the provisions of paragraphs 2, 3, 4 and 5 of Article 65 of Law 52/2002 of 30 December 2002 of the General Budget of the State for the year 2003.

(b) The remainder shall be distributed in proportion to the positive differences between the amount each city council would obtain from a distribution on the basis of the variables and percentages referred to below and the amounts provided for in the preceding paragraph. For these purposes, the variables and percentages to be applied will be as follows:

1. 75% according to the number of inhabitants of each municipality, according to the Municipal Population Register in force at 31 December 2016 and officially approved by the Government, weighted by the following coefficients, according to population strata:

Strage

Number of inhabitants

Coefficient

1

Over 50,000

2

From 20,001 to 50,000

3

From 5,001 to 20,000

4

Up to 5,000

1.00

2. 12.5 percent according to the average fiscal effort of each municipality in the financial year 2014 weighted by the number of inhabitants of each municipality, according to the Municipal Register in force at December 31, 2016 and officially approved by the Government.

For these purposes, it is considered municipal tax effort in 2014 the result of the application of the following formula:

Efm = [(RcO/RPm)] × Pi

The following criteria will be taken into account in the development of this formula:

A) The factor a represents the relative average weight of each tribute in relation to the total liquid collection obtained in the economic year 2014, during the voluntary period, by the Tax on Real Estate, by the Tax on Economic Activities, excluding the amounts received as a result of the distribution of the national and provincial quotas of the Tax on Economic Activities and the provincial surcharge attributable to the respective Provincial Diputations, and by the Tax on Vehicles of Mechanical Traction, for all the municipalities integrated in this form of financing.

B) The RcO/RPM ratio shall be calculated, for each of the taxes referred to in the preceding paragraph and in relation to each municipality, as follows:

i) In the tax on urban or rustic property, multiplying the factor to by the actual tax rate fixed by the Corporation's plenary for the reference period, divided by 0.4 or 0.3, respectively, representing the minimum rates payable in each case and dividing it in turn by the maximum rate potentially payable in each municipality. For these purposes, the rates of real and maximum tax shall apply, as provided for in Article 72 (1) and (3) of the recast of the Local Government Law Regulatory Law, adopted by Royal Decree No 2/2004 of 5 March.

The result thus obtained in the Urban Property Tax will be weighted by the ratio of the average tax base per inhabitant of each City Council and the average tax base per inhabitant of the stratum in which it is framed, including, where appropriate, the one that corresponds to the real estate of special characteristics. To this end, the provisions of the Additional Disposition of the Recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will have to be taken into account. Furthermore, the sections of the population will be identified with those used for the 75 percent distribution assigned to the population variable.

(ii) In the Tax on Economic Activities, multiplying the factor to by the amount of the Municipal Register of the tax included the incidence of the application of the coefficient of situation referred to in Article 87 of the recast text of the Law Regulatory of the Local Haciendas approved by the Royal Legislative Decree 2/2004, of 5 March, in force in the tax period of 2014 and dividing it by the sum of the minimum quotas fixed in the rates of the tax, in relation to each assumption of subjection to it, and weighted by the coefficients collected in the Article 86 of the same rule.

iii) In the Tax on Mechanical Traction Vehicles, multiplying the factor to by 1.

(iv) The sum of the amount (RcO/RPO) shall be multiplied by the factor Pi, this being its population of the right of the municipal Register in force at 31 December 2016 and officially approved by the Government.

C) The average fiscal effort coefficient per inhabitant, for each municipality, may in no case be greater than the five-fold of the lowest calculated value of the average fiscal effort coefficient per inhabitant of the municipalities included in the population stratum of more than 50,000 inhabitants.

3. 12.5 per cent on the basis of the reverse of the tax capacity. Tax capacity shall be understood as the result of the relationship between the average tax bases of the Urban Property Tax per inhabitant of each City Council and that of the stratum in which it is framed, weighted by the relationship between the right population of each municipality and the total population of those included in this mode of participation, deducted from the Municipal Register in force at 31 December 2016 and officially approved by the Government. For these purposes, the population sections will be identified with those used for the 75 percent distribution assigned to the population variable.

For the calculation of this variable, account shall be taken of the data relating to the taxable bases of the Inmovable Property Tax of an urban nature and of special characteristics, of the local entities, corresponding to the financial year 2014.

Four. In the amount resulting from the application of the rules in the previous paragraph, compensation shall be added to the amount of revenue deriving from the following Economic Activities Tax reform:

a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Local Government of the Local Government, updated in the same terms as the tax revenues of the State in 2016 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the State's tax revenues in 2016 compared to 2006.

Five. The participation of the tourist municipalities shall be determined in accordance with Article 125 (4) of the recast text of the Local Government Regulatory Law adopted by Royal Legislative Decree 2/2004 of 5 March, and the provisions of paragraphs Three and Four above. For these purposes, account shall be taken of the percentages of disposal referred to in Article 88 of this Standard. The amount of the cession thus calculated may not, under any circumstances, imply a minority of the participation resulting from the application of paragraphs Three and Four of this Article. Tourist municipalities shall be regarded as having fulfilled the conditions laid down in Article 125 (1) referred to on 1 January 2016.

Six. For the tourist municipalities resulting from the review carried out on January 1, 2014, the cession of the tax collection on Hydrocarbons and on the Tobacco Labours calculated for the base year 2004, referred to in Article 125.4 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will be the result of dividing the sale of the liquid collection of the Taxes on Hydrocarbons and on the Tobacco Labours corresponding to each municipality in the year 2016 due to the evolution of the income State tax in the latter in respect of 2004.

Article 92. Deliveries to account.

One. The deliveries to account of the participation in the State taxes for the financial year 2016 referred to in the previous Article shall be paid to the municipalities by means of monthly payments equivalent to the twelfth part of the respective credit.

Two. The individual participation of each municipality shall be determined in accordance with the criteria laid down for the distribution of the final settlement, with the following variations:

(a) The population of the Municipal Register shall be used and officially approved by the Government on 1 January 2016. The variable tax and reverse tax capacity variables shall relate to the data of the final final settlement. In any event, a minimum amount shall be deemed to be given to the participation in the State taxes for each municipality an amount equal to 95% of the total total participation corresponding to the year 2003, calculated in accordance with the provisions of paragraphs Two, Three, Four and Five of Article 65 of Law 52/2002, of December 30, of the General Budget of the State for the year 2003.

(b) The amount calculated in accordance with the preceding paragraph for each municipality shall be added to the 95% of the compensation for the loss of income resulting from the reform of the following Economic Activities Tax:

1. Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law Regulatory of Local Government, updated on the same terms as the tax revenues of the State in 2016 with respect to 2004.

2. Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2016 with respect to 2006.

Three. The individual participation of each tourist municipality shall be determined in accordance with the preceding paragraph. The resulting amount shall be reduced by the amount of the proceeds from the collection of the Tax on Hydrocarbons and on the Tobacco Labours calculated in the base year 2004, increased in the same terms as the forecast for the growth of the tax revenues of the State in 2016 in respect of 2004, adding to the previous result the cession which, for those taxes, corresponded to them, in terms of deliveries to account in 2016, applying the rules of Article 88 (1) of this Law, without, in any case, the amount to be transferred is less than the calculated according to the provisions in the previous section.

Section 5. Cession in favor of the provinces, Autonomous Communities, councils and island councils, of the collection of state taxes.

Article 93. Transfer of income from the income tax on the income of the physical persons: Determination of the deliveries to account and the definitive liquidation.

One. The provinces and entities assimilated in the subjective area of Article 135 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, will participate in the collection of the liquid that is obtained in 2016 by means of the payment of twelve monthly deliveries on account of the final settlement.

The overall calculation of the amount of these deliveries to account shall be carried out by the following operation:

ECICRFp = 0.012561 × CL2013p × 2016/2013 × 0.95

Being:

ECCIRFp: Annual amount of deliveries to account for the assignment of income tax collected from the Income Tax of the Physical Persons of the provincial entity or assimilated p.

CL2013p: State liquid income tax on the Income of the Physical Persons in the field of the provincial entity or assimilated p in the year 2013, last known.

IA2016//2013: Index of the update of the state liquid quota between 2013, last known, and the year 2016. This index is the result of dividing the amount of the budget forecast, for 2016, by retentions, payments on account and broken payments, between the amount of the rights cleared by these concepts, corresponding to the year 2013, last of which the liquid quotas are known in the area of the provincial or assimilated entity.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each province or entity assimilated by means of transfer by twelfth monthly parts, processing as returns of income in the concept of the Income Tax of the Physical Persons.

Two. The definitive settlement shall be determined by the difference between the received and the final value of the sale of the liquid quota corresponding to each province or entity assimilated, determined in the terms of Article 137 of the recast text of the Local Government Law Regulatory Law of 5 March, and will apply, for these purposes, the percentage of cession collected in the previous paragraph, in accordance with the provisions of the Final Disposition sixth of Law 2/2012 of June 29, of the General Budget of the State for the year 2012.

Article 94. Disposal of the liquid collection of the Value Added Tax: Determination of the deliveries to account and the definitive liquidation.

One. The provinces and similar entities referred to in the preceding article shall participate in the collection of the proceeds, by the value added tax, by the determination of twelve monthly instalments on account of the final settlement.

The determination, for each of those entities, of the overall amount of these deliveries to account shall be made by the following operation:

ECIVAp = PCIPA* * × RPIVA x ICPi × (Pp/Pi) × 0.95

Being:

PCIVA * *: Percentage of cession of revenues collected from Value Added Tax in favor of the provinces and similar entities, which, for these deliveries to account, will be 1,3699 percent.

ECIVAp: Annual amount of the deliveries to the account of the province or entity assimilated p, in terms of cession of the tax collection on the Added Value foreseen in the year 2016.

RPIVA: Amount of the budgetary forecast of the liquid collection corresponding to the State of the Value Added Tax for the year 2016.

PCIi: Interim consumption index of the Autonomous Community i for the year 2016. For these purposes, the latest available data, corresponding to those used for the calculation of the final settlement for the year 2013, shall be taken into account.

Pp and Pi: Populations of the province or similar entity p and of the respective Autonomous Community. For these purposes, the population of law shall be considered according to the standard of the municipal population in force on 1 January 2016 and officially approved by the Government.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made effective for each province or entity assimilated, dealing as income returns in the concept of Value Added Tax.

Two. The final settlement shall be determined by the difference between the payments to account received and the definitive value of the sale of the tax on the value added tax resulting from the application of the provisions of Article 138 of the consolidated text of the Local Government Law of 5 March of 5 March, and shall apply, for these purposes, the percentage of cession referred to in the previous paragraph, as laid down in the Final Disposition of the Sixth of Law 2/2012 of 29 June of the General Budget of the State for the year 2012.

Article 95. Disposal of the liquid collection by Excise duty on alcohol and alcoholic beverages: Determination of the deliveries to account and the definitive liquidation.

One. The entities included in the subjective scope of Article 135 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will participate in the liquid collection that is obtained, by the Taxes on the Beer, on the Wine and Drinks Fermentadas, on Products Intermediate and on the Alcohol and Drinks Derived, by the determination of twelve monthly deliveries to account of the definitive liquidation.

The calculation, for each province or equivalent entity, of the overall amount of these deliveries to account shall be carried out by the following operation:

ECIIEE (h)p = PCIIEE* * × RPIIEE (h) × ICPi(h) x (Pp /Pi) × 0.95

Being:

PCIIEE * *: Percentage of cession of revenues collected from the Special Taxes on Alcohol and Drinks Derived in favor of the provinces and assimilated entities, which, for these deliveries to account, will be 1,7206 percent.

ECCIEE (h)p: Annual amount of the deliveries to the account of the province or similar entity p, in terms of cession of the collection of the Special Tax h of those mentioned in the first paragraph of this section previewed in the year 2016.

RPIIEE (h): Amount of the budgetary forecast of the liquid collection corresponding to the State of the Special Tax h of those mentioned in the first paragraph of this paragraph for the year 2016.

ICPi(h): Provisional consumption index of the Autonomous Community i to which the province or entity assimilated p, elaborated, belongs to the year 2016 for the purpose of the allocation of the Special Tax h of those mentioned in the first paragraph of this paragraph. For these purposes, the latest available data, corresponding to those used for the calculation of the final settlement for the year 2013, shall be taken into account.

Pp and Pi: Populations of the province or assimilated entity p and the respective Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2016 and officially approved by the Government.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each province or entity assimilated, dealing as returns of income in the concept relative to each of the Special Taxes mentioned in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the supply to account received and the definitive value of the sale of the liquid collection by the Excise Excise referred to in the first subparagraph of the previous paragraph resulting from the application of Article 139 of the recast text of the Local Government Law of 5 March of 5 March, and shall apply, for these purposes, the percentage of cession referred to in the previous paragraph, in accordance with the provisions of the Final Disposition, sixth of Law 2/2012 of 29 June, of Budgets General of the State for the year 2012.

Article 96. Disposal of the liquid collection by Excise Excise on Hydrocarbons and on the Labors of Tobacco: Determination of the deliveries to account and the definitive liquidation.

One. The provinces and entities assimilated in the subjective area of Article 135 of the consolidated text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will participate in the collection of the liquid that is obtained, by the Taxes on Hydrocarbons and on the Labors of Tobacco, by the determination of twelve monthly deliveries on account of the definitive liquidation.

The calculation, for each province or entity assimilated, of the total amount of these deliveries to account shall be carried out by the following operation:

ECIIEE (k)p = PCIIEE* * × RPIIEE (k) × IPp(k) × 0.95.

Being:

PCIEEE * *: Percentage of cession of revenues collected from the Special Taxes on Hydrocarbons and on the Labors of Tobacco in favor of the provinces and similar entities, which, for these deliveries to account, will be 1,7206 percent.

ECIIEE (k)p: Annual amount of the deliveries to the province or to the equivalent of p, in terms of cession of the collection of the Special Tax k of those mentioned in the first paragraph of this section planned in the year 2016.

RPIIEE (k): Amount of the budgetary forecast of the liquid collection corresponding to the State of the Special Tax k of those mentioned in the first paragraph of this paragraph for the year 2016.

IPp(k): Provisional index, for the year 2016, referring to the province or the equivalent of p, deliveries of gasolines, gas oils and fuel oils, and the sales to tobacco vending machines, weighted both by the corresponding tax rates. For this purpose, data relating to the last year available shall be taken into account.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each entity, being processed as income returns in the concept relating to each of the Special Taxes mentioned in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the supply to account received and the definitive value of the sale of the liquid collection by the Special Taxes referred to in the previous Article, resulting from the application of Article 139 of the recast text of the Local Government Law of 5 March of 5 March, and shall apply, for these purposes, the percentage of cession referred to in the previous paragraph, as laid down in the Final Disposition, sixth of Law 2/2012 of 29 June, of the General Budget of the Status for the year 2012.

Section 6. Participation of the provinces, single-provincial autonomous communities and island councils and councils in state taxes.

Subsection 1. Participation In Supplemental Funding Fund

Article 97. Determination of the deliveries to account.

One. The total amount of the deliveries to account for the participation of each province and equivalent entity included in the subjective scope of the current article 135 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, in the Supplementary Fund of Financing for 2016, and taking into account the additional septuagesth Disposition of the present standard. Transfers to the Island Diputations and Lobbyists Will Be Recognized. Deliveries to the Diputaciones y Cabildos Insulas, for their participation in the revenue of Chapters I and II of the State Budget, for resources not eligible for cession to the Autonomous Communities, entered in Section 36, Service 21, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue.

Two. This amount will be 95% of the Supplementary Financing Fund for the year 2004, applying the corresponding evolution index according to Article 121 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March.

Three. The amount calculated in accordance with the preceding paragraph shall be added to the 95% of the compensation for the loss of income arising from the reform of the following Economic Activities Tax:

(a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Regulatory Law of Local Government, increased in the same terms as the tax revenues of the State in 2016 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, increased on the same terms as the tax revenues of the State in 2016 with respect to 2006.

Four. The deliveries to account of the participation in the Supplementary Financing Fund for the financial year 2016 shall be paid to the local authorities referred to in this Article, by means of monthly payments equivalent to one twelfth of the total amount resulting from the application of the rules set out in the preceding paragraphs.

Article 98. Final settlement.

One. The practice of the final liquidation of the Supplementary Fund of Financing of the year 2016 in favor of the provinces and entities assimilated, will be carried out by the credit that will be provided in Section 36, Service 21, General Secretariat of Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue, Concept 468, relating to the definitive liquidation of previous years and compensations derived from the new financing system, according to the rules contained in Articles 141 and 143 of the recast text of the Local Law Regulatory Law approved by Royal Legislative Decree of 5 March.

Two. The above amount shall be increased, where appropriate, in the amount of compensation for revenue from the following tax reform on the following Economic Activities:

a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Local Government of the Local Government, updated in the same terms as the tax revenues of the State in 2016 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the State's tax revenues in 2016 compared to 2006.

The amount of the final settlement of the previous compensation in favour of the Autonomous Communities of Cantabria, Madrid and La Rioja, may be the object of integration in the amounts that correspond to them in application of the system of financing of the Autonomous Communities of common regime and of the Cities with Statute of Autonomy, by agreement of the respective Joint Commission, prior report of the Subcommittee of Economic, Financial and Fiscal Regime of the National Commission of Local Administration, through the modifications and adjustments that proceed in the respective budgetary appropriations.

Three. The final settlement shall be determined by the difference between the sum of the amounts of the deliveries to account calculated in accordance with the provisions of the previous Article and the final participation calculated in the terms of the preceding paragraphs.

Subsection 2. Participation In The Healthcare Contribution Fund

Article 99. Determination of the deliveries to account.

One. For the maintenance of the non-psychiatric health centers of the Diputaciones, non-island Autonomous Communities and Councils and Island Councils are assigned, with the credit transfers to the Diputations and the Island Cabildos. Deliveries to the Diputaciones y Cabildos Insulas for their participation in the revenue of Chapters I and II of the State Budget for resources not susceptible to cession to the Autonomous Communities entered in Section 36, Service 21 General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for participation in State revenues, the amount of 678,870 thousand euros in the concept of deliveries to account. The deliveries for the participation in this fund for the year 2016 shall be paid to the Provincial Diputations, Non-Island Autonomous Communities, Cabildos and Insular Councils through monthly payments equivalent to the twelfth part of the credit. The allocation for the maintenance of the health centres shall be carried out in proportion to the amounts received for this concept in the final settlement of the participation in State taxes of the year 2004, and shall be released at the same time with the deliveries on account of the participation in the Supplementary Fund for the Financing Regulated in the previous Subsection.

Two. When the economic and financial management of the hospital centers, in the terms provided for in Law 14/1986, of 25 April, General of Health, is transferred to the corresponding Autonomous Communities, the deliveries shall be assigned to those entities to account of the participation of the transferring entity of the service, being able to be the object of integration in their participation in the taxes of the State by agreement of the respective Joint Commission, prior report of the Subcommittee of Economic, Financial and Fiscal Regime of the National Commission of Local Administration, by means of the modifications and adjustments to be made in the respective budgetary appropriations.

Article 100. Final settlement.

One. The practice of the final settlement of the allocation of the contribution fund to the health care of the year 2016, corresponding to the provinces, non-island and island autonomous communities, will be carried out by the credit that will be provided in Section 36, Service 21, General Secretariat of Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue, Concept 468, relating to the definitive liquidation of previous years and compensations derived from the new system of financing, according to the rules contained in Articles 143 and 144 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, taking as a basis of calculation the amounts that, by this concept, resulted from the definitive liquidation of the participation in taxes of the State of the year 2004.

Two. When the economic and financial management of the hospital centres, as provided for in Law 14/1986 of 25 April, General of Health, is transferred to the corresponding Autonomous Communities, the same measure shall be carried out to assign to those entities the participation of the transferring entity of the service in the aforementioned fund.

Section 7. Special Regiments

Article 101. Participation of the Historical Territories of the Basque Country and Navarre in state taxes.

One. The participation of the municipalities of the Basque Country and Navarre in the taxes of the State shall be fixed in accordance with the rules contained in Subsection 2. of Section 4. of this Chapter, in the framework of the Economic Convention and Convention, respectively.

Two. The participation of the Foral Diputaciones del País Vasco and the Comunidad Foral de Navarra in the State taxes will be determined in accordance with the provisions of Article 146 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, in the framework of the Economic Convention and Convention, respectively.

Article 102. Participation of local entities of the Canary Islands in state taxes.

One. The transfer of tax revenues in state taxes in favour of the municipalities of the Canary Islands included in the subjective scope of application of Article 111 of the recast text of the Local Government Regulatory Law approved by Royal Legislative Decree of 5 March, as well as of the Island Councils, will be in accordance with the provisions of Article 158 of the latter standard.

Two. The participation in the Supplementary Fund for Financing of the local entities referred to in the previous paragraph shall be determined in accordance with the provisions of Subsection 1, Section 4, and Subsection 1 of Section 6 of this Chapter, taking into account the provisions of Article 158 of that Rule.

Three. The participation of the rest of the municipalities of the Canary Islands in the State taxes will be determined by the application of the rules contained in Subsection 2. of Section 4. of this Chapter and according to the same proportion as the municipalities of common regime.

Article 103. Participation of the cities of Ceuta and Melilla in state taxes.

One. The cities of Ceuta and Melilla, as entities assimilated to the municipalities, will participate in the State taxes according to the general rules contained in this Chapter.

Two. The cities of Ceuta and Melilla, as entities assimilated to the provinces, will participate in the state taxes as set out in article 146 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5.

Section 8. Compensatory Allowances, Grants and Aid

Article 104. Grants to local authorities for urban collective transport services.

One. In order to comply with the provisions of the Additional Disposition, fifth, of the recast of the Law on Local Government Law, approved by Royal Legislative Decree of 5 March, under the appropriations of Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local entities, Programme 942N, concept 462 is a credit for the amount of EUR 51.05 million intended to subsidise the urban collective transport service provided by the local authorities meeting the requirements specified in the following paragraph.

Two. In the distribution of the credit, local entities with an internal urban public transport service, whatever the form of management, may participate, which meet the following requirements:

a) Dispose of a Sustainable Mobility Plan, consistent with the Spanish Strategy for Sustainable Mobility, as set out in Article 102, "Promotion of Sustainable Mobility Plans", of Law 2/2011, of 4 March, of Sustainable Economy, in its wording given by the 30th final Disposition of Law 2/2012, of June 29, of General State Budgets for 2012, which reads as follows:

"As of 1 January 2014, the granting of any aid or grant to the local authorities or local authorities included in the General Budget Law of the State and intended for urban or metropolitan public transport, will be conditional on the beneficiary entity having the corresponding Sustainable Mobility Plan, and its coherence with the Spanish Strategy for Sustainable Mobility."

b) Having more than 50,000 inhabitants of law, according to the Municipal Register in force on 1 January 2015 and officially approved by the Government.

c) To have more than 20,000 inhabitants of law, according to the population figures of the Municipal Register in force on 1 January 2015 and officially approved by the Government, in which the number of urban units censured in the urban real estate register is higher than 36,000 at the date indicated.

(d) Municipalities which, even if they do not meet any of the conditions set out in paragraphs (b) and (c) above, are provincial capitals.

e) Except for municipalities that, in compliance with the above requirements, participate in an alternative financing system for the urban public transport service, in which the General Administration of the State provides funding. This derogation will in any case apply to the territorial scope of the Canary Islands, the Regional Transport Consortium of Madrid and the Metropolitan Transport Authority of Barcelona.

Three. The budget allocation, after payment obligations relating to firm court judgments of the same concept, shall be distributed in accordance with the following criteria, which shall be applied in accordance with the economic and financial management data which are deducted from the model referred to in paragraph 6 of this Article:

A. 5 percent of the credit based on the length of the municipal network on a one-way route and expressed in kilometers. Circular lines which do not have a return journey shall be counted in half.

B. 5% of the credit according to the ratio of the travelers/inhabitants of each municipality weighted by the ratio of the number of inhabitants cited divided by 50,000. The number of inhabitants of law will be the population of the Municipal Register in force on 1 January 2015 and officially approved by the Government.

C. 5 percent of the credit according to environmental criteria, in order to comply with the provisions of the Plan of Urgent Measures for the Spanish Strategy for Climate Change and Clean Energy, which contemplates the incorporation of energy efficiency criteria for the granting of subsidies to urban public transport. This measure, defined in the Energy Saving and Efficiency Activation Plan implemented by the Ministry of Industry, Energy and Tourism through the IDAE, consists in establishing an energy efficiency assessment mechanism applied to public transport systems, which allows the homogeneous evaluation of the progress produced, and to take them into account for the distribution of these aids.

The above mentioned percentage will be distributed according to the score obtained in the fulfilment of environmental criteria, referred to the financial year 2015, which will be shown in the following table:

population municipalities

Municipalities Rest

Maximum Score

Criteria

Compliance Ratio

Criteria

Compliance Ratio

GNC/GLP/biofuels urban buses.

> 20%

Percentage GNC/GLP/biofuels urban buses.

> 5%

20

Increase in total number of travelers from the previous year.

1%

Increase in total number of travelers from the previous year.

SI/NO

15

-km offered in public transport: increase from the average of the previous three years.

1%

Places-km offered in public transport: increase from the previous year.

SI/NO

15

existence of electric or hybrid vehicles in the bus fleet.

SI/NO

Existing electric or hybrid vehicles in the bus fleet.

SI/NO

10

% Autobuses with accessibility to PMR.

> 50%

% Buses with accessibility to PMR.

20%

10

Density of the urban bus lines (km/1000 hab.).

2

Urban bus line density (km/1000 hab.).

1

10

in number of TP trips from the average of the previous three years.

1%

Increase in TP Travel º from the previous year.

SI/NO

5

of bike lanes: n. inhabitants per km of bike lane.

< 8000

Network of bike lanes: n. inhabitants per km of bike lane.

< 6000

3

Length of bus lanes (% s/total network length).

> 2%

There are bus lanes.

SI/NO

3

of Urban Bus drivers with efficient driving training (%).

> 20%

Percentage of Urban Bus drivers with efficient driving training (%).

> 15%

3

Paradas with real-time bus arrival information (%/ over total stops).

3%

Paradas with real-time bus arrival information (%/ over total stops).

3%

3

People with fleet management training with energy efficiency criteria (n. number of people trained/100 vehicles).

1

People with fleet management training with energy efficiency criteria (n. number of people trained/100 vehicles).

SI/NO

3

Total

100

D. 85 percent of the credit according to the average deficit per issued transport title, according to the following procedure:

(a) The amount to be subsidised to each municipality will be given by the result of multiplying the number of transport titles by the grant corresponding to each of these titles.

(b) The subsidy for each title shall be obtained by applying to its average deficit the amounts and percentages defined on the following scale:

1. er tranche: the amount of the average deficit per transport title, for each municipality, which does not exceed 12.5 per cent of the overall average deficit shall be subsidised at 100 per cent.

2. The amount of the average deficit per transport title of each municipality, which exceeds the previous tranche and does not exceed 25% of the overall average deficit will be subsidised to 55%.

3. er tranche: the amount of the average deficit per transport title, for each municipality, exceeding the previous tranche and not exceeding 50% of the overall average deficit shall be subsidised at 27%.

4. section: the average deficit amount per transport title of each municipality, which exceeds the previous tranche and does not exceed 100% of the overall average deficit, shall be subsidised by the percentage of funding resulting from the division of the remainder of the credit not attributed to the previous tranches between the total of the deficit included in this tranche, considering all the municipalities eligible for the grant.

5. section: the amount of the average transport deficit, for each municipality, which exceeds the overall average deficit, shall not be the subject of a subsidy.

The percentage of funding for the 4th tranche of the scale will not exceed 27 percent. The excess credit that may result from the application of this restriction shall be distributed in proportion to the financing obtained by each municipality, corresponding to the sections 2 and

.

In no case will the application of these rules be able to recognize a grant that, in global terms, exceeds 85 percent of the available credit. If this circumstance occurs, the percentage corresponding to the tranches 3, 2, 2, and, where applicable, 1. º, in the form laid down in the section 4. º, shall be adjusted in accordance with the necessary proportion.

c) The average deficit in each municipality will be the result of dividing the operating deficit between the number of transport titles. The overall average deficit will be the result of dividing the sum of the deficits of all the municipalities that are entitled to the grant among the total transport titles of these municipalities.

(d) The amount of the grant per title shall be given by the sum of the amount to be subsidised in each tranche, which shall be obtained by multiplying the part of the average deficit included in each tranche by the percentage of funding applicable in that tranche.

The operating deficit shall be determined by the amount of operating losses resulting from the profit and loss accounts of the undertakings or entities providing the public transport service, drawn up in accordance with the Accounting Plan and generally accepted accounting rules and principles which, in each case, are applicable, with the following adjustments:

(a ') In terms of operating expenses, those who refer to taxes shall be excluded, regardless of the active subject of the tax-tax relationship.

(b) In terms of operating expenses and income, those who have their origin in the provision of services or activities outside the urban public transport for which the grant is requested shall be excluded. In addition, any grants and contributions which it recognises in favour of the undertaking or entity providing the urban public transport service shall be excluded from the City Hall in which the service is provided.

c ') In any case, the deficit for the calculation of the financing corresponding to this paragraph shall be deducted from the amounts allocated as a subsidy for the network length criteria, the travellers/inhabitants of the right and the environmental criteria.

Four. Grants shall be intended to finance the provision of this service.

Five. For the Basque Country and Navarre, the corresponding subsidy will be corrected in the same proportion applicable to their participation in state taxes.

Six. The Local Entities, within the period from 1 May to 30 June 2016, and for the purpose of distributing the credit intended to support the provision of public urban public transport services, shall submit, in a manner determined by the competent bodies of the Ministry of Finance and Public Administrations, the following documentation:

1. In all cases, the number of kilometres of road from the network, the number of passengers per year, the number of places offered for the year, collection and average prices for the year 2015, according to the model defined by the General Secretariat for Autonomous and Local Coordination.

2. In the case of services carried out by the self-governing body or independent body under direct management, a detailed document of the items of revenue and expenditure attributable to the transport service and of the actual deficit or result produced in the financial year 2015, according to the model defined by the General Secretariat for Autonomous and Local Coordination.

3. In the case of services carried out under direct management by a municipal commercial company or of undertakings or individuals providing the service under a concession scheme or any other form of indirect management, the annual accounts shall be annexed with the relevant audit report.

In addition, the administrators will have to produce a document detailing the revenue and expenditure items of the transport service and the actual deficit or result produced in the financial year 2015, and the criteria for imputation of the aforementioned revenues and expenses, according to the model defined by the General Secretariat for Autonomous and Local Coordination.

The document shall be reviewed by an auditor with the items of revenue and expenditure attributable to the service and the actual deficit or result produced in the financial year 2015 and the criteria for the allocation of revenue and expenditure, understanding that it is audited when such information is included in the Annual Accounts Report and audited.

4. In any event, the official document in which the regulatory arrangements are collected, updated, and the financial conditions in which the activity is carried out.

5. In all cases, it is justified to find the town hall requesting the grant and the company, agency or entity that provides the service, to the current in the fulfilment of its tax obligations and with the Social Security.

6. Certification of the Controller of the application of the amount received as a grant to urban collective transport in the immediate period before the objective provided for in Article 92 (4) of Law 36/2014 of December 26, of General State Budgets for the year 2015.

7. Certification of the municipal secretary on compliance with environmental criteria.

8. Certification of the Municipal Secretary on the existence of a Sustainable Mobility Plan, and its coherence with the Spanish Strategy for Sustainable Mobility, expressly stating the date of definitive approval of the Plan, which in any case must be before the date of the end of the deadline for the submission of the application.

Councils that do not comply with the submission of the documentation in the form provided for in this article will not be recognized as the right to receive the aid intended to finance the collective public transport service of travellers for the general interest and in order to avoid financial damage to the other recipients.

Article 105. Compensation to the Councils for the tax benefits granted to natural or legal persons in local taxes.

To comply with the provisions of Article 9 of the recast text of the Local Law Regulatory Law approved by Royal Legislative Decree of 5 March, it is given in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942N, concept 461.00 of the current State Expenditure Budget a credit in order to compensate for the tax benefits in local taxes of compulsory levy that can be granted by the State through Law and in the terms provided for in paragraph two of the aforementioned Article 9.

Compensation applications will be subject to pre-payment verification, in the case of the Economic Activities Tax with the information in the database of the registration of the tax, and in the case of the Real Estate Tax in the databases of the Real Estate.

To these effects, the State Tax Administration Agency and the General Directorate of the Ministry of Finance and Public Administrations will facilitate the intercommunication with the General Secretariat of Autonomous and Local Coordination.

The Ministry of Finance and Public Administrations are authorized to lay down the rules necessary for the establishment of the procedure to be followed in each case, in order to proceed to the compensation, in favor of the municipalities, of the tax debts effectively waived and of the legally granted exemptions.

Article 106. Other compensation and grants to local entities.

One. From the appropriations entered in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942N, concept 461.01, will be effective the compensation of the fees of the Tax on Mechanical Traction Vehicles subject to remission in the year 2016, as a consequence of the application of the tax benefits established in the current Convention of Cooperation for Defense with the United States, dated December 1, 1988.

The calculation of the amount to be compensated will be done according to the agreements signed with the affected municipalities.

Two. Under the appropriations of Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942N, Other contributions to Local Entities, concept 463, an aid of 8 million euros is granted for its allocation to the cities of Ceuta and Melilla, destined to the operating costs of the desalination plants installed for the water supply.

The aid referred to in the preceding paragraph shall be made effective in the manner established in the relevant regulatory instrument, which for the granting of nomination grants establishes Article 28 of Law 38/2003, of 17 November, General of Grants, and Royal Decree 887/2006, of 21 July, for which its Implementing Regulation is approved.

The previous amount will be divided between the cities of Ceuta and Melilla according to the number of inhabitants of each municipality, according to the city's Padron of the municipal population in force on 1 January of the previous year. The city of Ceuta is worth 4.01 million euros and that of Melilla 3.99 million euros.

Three. With the credit given in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local entities, Program 942N, concept 461.01, will also be effective the compensation to the cities of Ceuta and Melilla, for losses of tax on the production, the services and the import (IPSI), corresponding to the imports and the complementary charge on the labors of the tobacco, regulated in article 11 of the Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures.

On a monthly basis, a payment shall be made to each of those cities in the amount equivalent to one twelfth of the final compensation recognised in the previous financial year, in advance of the amount to be paid in the financial year 2016.

Once all the documentation necessary to carry out the calculations set out in Article 11 of Law 53/2002 has been provided, the corresponding liquidation shall be carried out, paying the difference between the amount of the final compensation resulting and the amount of the deliveries to account made.

Four. With the credit given in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942N, Concept 461.01, will be effective the compensation to the cities of Ceuta and Melilla, for losses of collection of the Tax on the Production, the Services and the Import (IPSI), corresponding to the supplementary levy on fuels and petroleum fuels, taking as base the collected in the financial year 2010.

The amount of the compensation shall be obtained by the difference, provided it is negative, between the liquid collection obtained by such a concept in the financial year 2015 and the one produced in 2010. To this end, a certificate from the Financial Controller of the respective Autonomous City of the liquid collection must be provided in these exercises. Once the necessary documentation has been provided, the corresponding liquidation will be carried out for your credit.

Article 107. Advances in favour of the Ayudesas for the purposes of the management of the local taxes.

One. When, due to circumstances relating to the issuance of the rolls, the Real Estate Tax cannot be settled before August 1, 2016, the municipalities concerned may receive advances from the Treasury on account of the aforementioned tax, in order to safeguard their minimum cash requirements, subject to the authorization of the plenary of the respective corporation.

Such advances will be granted at the request of the respective municipalities, prior to the report of the General Directorate of the Catastro and will be dealt with and resolved by the General Secretariat of Autonomous and Local Coordination.

The following conditions will be taken into account in the handling of the files:

(a) Advances may not exceed 75% of the amount of the collection foreseeable as attributable to each register.

(b) The annual amount to be anticipated for each corporation by this formula shall not exceed twice the last annuity received by the corporation in respect of participation in state taxes.

(c) In no case may advances corresponding to more than two successive tax periods be requested with reference to the same tax.

(d) Provincial Diputations, Cabildos and Island Councils and Autonomous Communities and other public collecting bodies which, in turn, have made advances to the Reference Councils, in the form provided for in Article 149.2 of the recast text of the Local Government Regulations adopted by Royal Legislative Decree No 2/2004 of 5 March of 5 March, may be considered to be the amount corresponding to the advance, up to the amount of the amount actually anticipated and in order to be able to cancel in whole or in part the corresponding amounts treasury operations, subject to appropriate justification.

(e) Once the relevant final decision has been given, the advances shall be paid out of their net amount in favour of the Ayunes or entities referred to in point (d) above for a quarter of a month, starting on 1 September of each year, and the correlative deliveries shall be suspended in the month following that in which the deficiencies referred to in the first subparagraph of this paragraph are remedied.

The advances granted in accordance with the provisions of this paragraph shall be subject, where appropriate, to the same holds provided for in the Additional Disposition 4 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, and will be reintegrated by the respective local authorities after receiving a report from the General Directorate of the Catastro communicating the rectification of the aforementioned lists.

Two. By means of a resolution of the General Secretariat for Autonomous and Local Coordination, it will be possible to grant to the Councils, in the event of an urgent and extraordinary need for treasury, advances to be reintegrated into the current exercise, with their participation in state taxes. For the granting of such advances, the following requirements shall be met:

(a) Agreement of the Corporation's Plenary, authorizing its President to request the advance and setting the terms of such request.

b) Report of the Municipal Intervention in which the economic-financial situation of the Local Entity is concretized that accurately justifies the extraordinary cause that makes the advance necessary.

c) Report of the Municipal Treasury of the revenue forecast and the expenses of the corresponding year.

Section 9. Instrumental Rules in relation to the provisions included in this chapter

Article 108. Rules for the budgetary management of certain appropriations in favour of local authorities.

One. The Ministry of Finance and Public Administrations is authorised to commit expenditure from the financial year 2017 to a maximum amount equivalent to one twelfth of the appropriations entered in the budget for 2016, intended to satisfy the deliveries to account of the participation in State taxes in favour of the Councils and Provincial Diputations or similar entities of January 2017. The differences which may arise in relation to the determination of the final accounts attributable to the said financial year shall be adjusted in the accounts for the month of February of the financial year referred to above.

Two. The expenditure files and joint payment orders issued for the purposes of fulfilling the commitments set out in the preceding Articles of this Chapter shall be processed simultaneously in favour of the local Corporations concerned and their compliance with the actual provision of funds may be carried out by the accounts of non-budgetary creditors which are, for these purposes, enabled at the General Secretariat of the Treasury and Financial Policy in such a way as to produce the joint and simultaneous payment of the respective obligations to all recipients. on the basis of the date of the relevant resolutions and on a level playing field.

They are declared urgent processing:

The credit modification files in relation to the commitments indicated.

The expenditure files, linked to the reference commitments, referred to in the Order of 27 December 1995.

For these purposes, the various stages of the budgetary management procedure should be built up, with special procedures for the accounting records of the respective operations being adopted.

Three. In the cases provided for in the preceding paragraph, where the processing of credit extension files and the effects provided for in Article 54 of Law 47/2003 of 26 November 2003, General Budget, are to be carried out, requests for credit increases shall, in any event, be justified on the basis of the additional requests made by the Local Entities concerned.

Four. The appropriations included in the expenditure budget for the purposes referred to in paragraph 1 above may be transferred with the necessary periodicity to the relevant extra-budgetary account, which is enabled for these purposes in the General Secretariat of the Treasury and Financial Policy. This procedure may be applied in order to materialize the simultaneous payment of the obligations arising out of the participation of the local entities in the State taxes, both in terms of deliveries to account and final settlement, as well as to proceed with the simultaneous payment of the obligations that they bring about the applications submitted by the local Corporations, once the relevant resolutions that give rise to the recognition of those obligations by the State are dictated.

Article 109. Information to be supplied by the local Corporations.

One. In order to proceed with the definitive liquidation of the participation of the Ayallos in the State taxes, corresponding to 2016 the respective local Corporations shall facilitate, before 30 June 2016, in the form determined by the competent bodies of the Ministry of Finance and Public Administrations, the following documentation:

1. A comprehensive certification of the liquid collection obtained in 2014 by the Tax on Real Estate, by the Tax on Economic Activities and by the Tax on Mechanical Traction Vehicles. The tax on immovable property shall be specified in the collection corresponding to the real estate of special characteristics.

2. A comprehensive certification of the taxable bases deducted from the rolls of the year 2014, as well as the high produced in the same, corresponding to the Tax on Real Estate, urban, and of the types payable in the municipality in the taxes mentioned in the preceding paragraph. The tax information relating to the real estate of special characteristics shall be specified in relation to the Property Tax. In addition, the reductions to be applied in 2014, referred to in the Additional Disposition 9 of the recast of the Local Government Regulatory Law, approved by Royal Legislative Decree No 2/2004 of 5 March, will be specified.

3. A certification of the fees payable in the Tax on Economic Activities in 2014, including the incidence of the application of the coefficient referred to in Article 86 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, in force in that tax period.

Two. The procedure for the referral of the paper documentation may be replaced by the electronic transmission of the information in the models enabled for this purpose, provided that the support used for the consignment incorporates the electronic signature of the Interventor or, as the case may be, the holder of the organ of the local Corporation which has assigned the accounting function.

The recognized electronic signature, understood in the terms provided for in Law 59/2003, of 19 December, of electronic signature, will have in respect of the data transmitted by the local Entity the same value as the handwritten signature in relation to those consigned on paper, so that its application in the electronic transmission of the information will exempt from the obligation to refer the mentioned documentation in support paper.

Three. The General Secretariat for Autonomous and Local Coordination shall issue the relevant resolution establishing the models containing the details of the necessary information, as well as the regulation of the procedure for the telematic presentation of the documentation and the electronic signature thereof.

Four. To the municipalities that, being in the scope of application of Subsection 2. of Section 4. of this Chapter, will not provide the documentation that is determined in the conditions outlined above will be applied, if any, a weight module equivalent to 60 percent of the average tax effort applicable to the municipality with lower coefficient for this concept, within the section of population in which it is framed, for the purpose of practicing the definitive liquidation of its participation in the taxes of the State for the year 2016.

Article 110. Retentions to Practice to Local Entities in Application of the Additional Disposition Fourth of the Recast Text of the Local Hacienda Regulatory Act approved by Royal Legislative Decree 2/2004, dated March 5.

One. Upon request of the competent body that has legally assigned the revenue management, in accordance with the specific regulations applicable, the General Secretariat for Autonomous and Local Coordination shall apply the deductions to be made in the participation of the municipalities and provinces in the State taxes.

If the withholding of debts resulting from State taxes and debts for Social Security contributions and the concepts of joint collection with the same were in place, and the amount of all of them exceeds the amount withheld, that amount will be prorated according to the amounts of these.

Two. The amount of the withholding tax shall be 50% of the amount allocated to the respective local entity, both in each instalment and in the final annual settlement corresponding to the participation in the State taxes, except where the amount of the debt is less than that amount.

In the case of debts arising from State taxes which have been legally passed on, from income to account corresponding to remuneration in kind, from amounts withheld or that would have been due to be withheld from any tax, or from social contributions that have been or should have been withheld, the withholding tax shall be 100% of the amount allocated to the respective local entity, both in each instalment and in the final annual settlement corresponding to the participation in the State taxes, except where the amount of the debt is less than that amount.

Three. The amount to be retained in the financial year as a whole may be reduced where the existence of serious cash flows generated by the provision of those related obligations is justified:

a) to regular compliance with personnel obligations;

(b) the provision of compulsory public services according to the number of inhabitants of the municipality;

(c) to the provision of social services, civil protection and fire extinguishing, for which no consideration is required in the form of a public price or fee equivalent to the cost of the service performed.

In no case can a retention percentage be set less than 25 percent of the delivery to account.

The reduction in withholding tax will not apply to those local entities that have been integrated into financial consolidation pools that are part of the institutions of other public administrations.

In the procedures for reducing the retention rate, the General Secretariat for Autonomous and Local Coordination will dictate the corresponding resolution, taking into account the financial situation of the institution and the need to ensure the provision of compulsory public services. To this end, the local authority must provide, with an essential and non-exclusive character:

-Certificate issued by the collection bodies of the creditor Entities for which the payment of the current obligations has been satisfied in the twelve months preceding the month preceding the date of application for the certification;

-Report of the current financial situation underwritten by the local Financial Controller including the calculation of the cash balance to the date of application for the reduction of the retention rate and to highlight the terms in which such a situation affects compliance with the obligations set out in the first subparagraph of this paragraph;

-Plan of Sanitation, approved by the plenary, which includes the current exercise. For these purposes, the consolidation plan shall be considered to be equivalent to the existence of an adjustment plan which is favourably assessed by the Ministry of Finance and Public Administrations in the framework of extraordinary liquidity measures referred to in the Additional Provision of Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability.

In the resolution, the time period for the retention rate to be reduced shall be set, without the extension of the retention rate beyond the end of the financial year. In any event, such a reduction shall be conditional upon approval by the local authority of a reorganisation plan, or verification of the completion of another one in progress.

Four. Where the debt is incurred as a result of the repayment of advances in financing by the Treasury, the retention shall be in accordance with the conditions laid down in the decision to grant the corresponding advance, either by the total cancellation of the debit in the singular form, or in successive retentions until the latter's definitive extinction.

Five. The decisions declaring the termination of the debts owed to the amounts withheld shall in each case correspond to the legally competent body assigned the revenue management, in accordance with the specific rules applicable, producing its effects, in the concurrent part of the debt, from the moment the retention was made.

Six. The rules contained in this article shall apply in the cases of firm debts incurred by the Local Entities with the Institute of Official Credit, by the credit line instructed by the latter referred to in Section II of Chapter II of Royal Decree-Law 8/2011 of 1 July. Likewise, the rules of this precept shall apply in the cases of firm debts contracted with any of the compartments of the Fund to Local Entities, constituted by Article 7 of Royal Decree-Law 17/2014 of December 26, of measures of financial sustainability of the autonomous communities and local and other economic entities.

Seven. In the event that the measure contained in Article 18 (5) of the Organic Law 2/2012 of 27 April 2012, of budgetary stability and financial sustainability is applied, the percentage of withholding tax applicable shall be, at most, that set out in the first subparagraph of paragraph 2 of this Article, provided that the debts to the suppliers to which that provision relates are not met with other local entities with public creditors, to which this precept applies.

In the event that the aforementioned debt concurrency exists, the applicable withholding tax will be, as a maximum and in a general manner, 70 percent without being reduced by application of paragraph Three, corresponding to a maximum of 50 percent, to the public creditors and 20 percent, at most, to the suppliers of the local entities to which it is applicable in article 18.5 of the Organic Law 2/2012. The first tranche shall be allocated to the public creditors in accordance with the criterion set out in paragraphs 1 and 2 of this Article.

In the event that there is a concurrency of debts with suppliers and debts arising from State taxes that have been legally passed on, from income to account corresponding to remuneration in kind, from amounts withheld or that would have been due to be withheld from any tax, or from social contributions that have been or should have been withheld, the retention to practice shall be 100 percent of the amount assigned to the respective local entity, in accordance with the provisions of the second subparagraph of paragraph Three above, without the amount that It is allocated for the payment to providers of local authorities to exceed 20 percent of the amount that, in gross terms, corresponds to them for all the concepts that integrate their participation in state taxes.

CHAPTER II

Autonomous Communities

Article 111. Deliveries to the Global Sufficiency Fund.

The budgetary appropriations intended to make the deliveries to account of the Global Sufficiency Fund established in Article 20 of Law 22/2009 of 18 December 2009 regulating the system of financing of the Autonomous Communities of the common regime and cities with the Statute of Autonomy and amending certain tax rules, once they have taken into account the revisions and other precepts applicable to them are, for each Autonomous Community and City with Statute of Autonomy, which are included in the corresponding Services of Section 36 "Systems of Financing of Territorial Authorities", Program 941M "Transfers to Autonomous Communities for Participation in State Revenue", concept 451 "Global Sufficiency Fund".

Article 112. Definitive liquidation of the resources of the Financing System of the Autonomous Communities and Cities with Autonomy Statute and participation in the Convergence Funds.

One. In accordance with the provisions of Article 11 (2) of Law 22/2009 of 18 December 2009, when the final values for the year 2016 of all the resources corresponding to the year 2014 in Title I of that Law are known, the liquidation of that financial year shall be carried out. In accordance with the provisions of Article 11 (3), it shall be determined at that time, in accordance with Articles 23 and 24, in the third subparagraph of paragraph Seven of the First Transitional Disposition and in the Additional Provision of Law No 22/2009 of 18 December 2009, the participation of each Community or City with a Statute of Autonomy in the Autonomous Convergence Funds governed by Title II of that Law in respect of 2014.

Two. In the event that the overall balance of the liquidation corresponding to the year 2014 is in favor of the Autonomous Community or City with Autonomy Statute, the payments of the positive settlements will be made by discounting them, by way of compensation, the amount of the settlements in favor of the State.

Three. In the event that the overall balance of the liquidation is in favour of the State, it shall be carried out, in accordance with the provisions of Article 11.3 of Law 22/2009 of 18 December 2009, the payments of the liquidations in favour of the Community discounting in them, by this same order of precedence, the balance in favor of the State of the Transfer of the Guarantee Fund, the balance of the taxes transferred and the balance of the Global Sufficiency Fund.

The remaining balances of the liquidation that could not have been the subject of compensation will be offset in accordance with Article 11.3 of Law 22/2009 of 18 December 2009.

Four. In compliance with the provisions of the third additional provision of Law 22/2009 of 18 December 2009, the State will compensate, in the legal case, the Autonomous Communities whose amounts, both the transfer of the Guarantee Fund of Public Services and the Global Sufficiency Fund, corresponding to 2014, are negative, through the budgetary credit indicated in paragraph Five. The amount of this compensation, which shall be a positive sign, for each Autonomous Community of its own, shall be that which allows the financing rate described in Article 23 (5) of Law 22/2009 of 18 December 2009 to be achieved by the unit, subject to the limit of the amount of the final value of its negative Global Sufficiency Fund, after the full amount of the resources of the Competitiveness Fund has been distributed.

For the purposes of the foregoing paragraphs of this Article, the amount of this compensation shall be included in the final settlement of the Community's participation in the Competitiveness Fund.

Five. To the appropriations of the sub-concepts provided for in Section 36, Service 20 " General Secretariat for Autonomous and Local Coordination. Several CC.AA. ", Programme 941M" Transfers to Autonomous Communities for participation in State revenue ", concept 452" Final settlement of the financing of the Autonomous Communities and cities with Statute of Autonomy of previous years " shall apply according to their nature:

1) The amount of the final liquidations of the year 2014 of the Fund of Global Sufficiency, regulated in Article 20 of Law 22/2009, of 18 December, as well as of the contribution of the State to the Fund of Guarantee of Fundamental Public Services, which are in favor of the Autonomous Communities and Cities with Statute of Autonomy.

If the amount of the final settlements referred to in the previous paragraph is in favor of the State, it shall be reflected as the right in Chapter IV of the State Revenue Budget.

2) The amount of the final liquidations of the year 2014 of the units of the Autonomous Communities and Cities with Autonomy Statute in the Autonomous Convergence Funds, regulated in Articles 23, 24, in the third subparagraph of paragraph Seven of the First Transitional Disposition and in the Additional Provision of Law 22/2009, of December 18, determined in accordance with paragraph 1 of this Article.

3) The compensation provided for in the third additional provision of Law 22/2009 of 18 December 2009, if this compensation is applicable, as determined in accordance with paragraph 4 of this Article.

Article 113. Transfers to Autonomous Communities corresponding to the cost of new services transferred.

If, from 1 January 2016, new transfers of services to the Autonomous Communities will be carried out, they will be equipped with the specific concepts of Section 36, which, in due course, will be determined by the Directorate-General for Budgets, the appropriations that are needed to transfer the effective cost of the services to the Autonomous Communities.

For these purposes, the Real Decrees that approve the new service transfers will contain at least the following ends:

(a) Date on which the Autonomous Community must effectively assume the management of the transferred service.

(b) Annual financing, in euro for the financial year 2016, broken down into the different expenditure chapters it comprises.

(c) The valuation referred to the base year 2007, corresponding to the annual effective cost of the same, for the purposes of the revision of the value of the Global Fund for the Autonomous Community as provided for in Article 21.1 of Law 22/2009.

Article 114. Interterritorial Compensation Funds.

One. In Section 33 of the General Budget of the State, two Lnterterritorial Compensation Funds are provided, amounting to 432,430.00 thousand euros, in compliance with the provisions of Law 22/2001 of 27 December, regulating the Interterritorial Compensation Funds as amended by Law 23/2009 of 18 December 2009.

Two. The Compensation Fund, with EUR 324,330.61 000, will be used to finance investment expenditure in accordance with the provisions of Article 2 of Law 22/2001.

Three. The Supplementary Fund, with a total of 108,099.39 thousand euros, may be applied by the Autonomous Communities and Cities with its own autonomy to the financing of the costs of implementing or operating the investments made under Section 33 of the General Budget of the State in accordance with the terms of Article 6.2 of Law 22/2001.

Four. The percentage represented by the Compensation Fund for the Autonomous Communities on the basis of calculation constituted by public investment is 28.41 percent, according to article 2.1.a) of that Law. In addition, in compliance with the single additional Disposition of Law 22/2001, the percentage representing the sum of the Compensation Fund and the Supplementary Fund for the Autonomous Communities is 37.88 percent, rising to 38.47 percent if the cities with the Autonomy Statute of Ceuta and Melilla are included and reaching 38.85 percent if the variable "outermost region" defined in Law 22/2001 is taken into account.

Five. The investment projects which can be financed from the previous Funds are as detailed in the Annex to Section 33.

Six. The Autonomous Communities of Galicia, Andalusia, Principality of Asturias, Cantabria, Region of Murcia, Comunidad Valenciana, Castilla-La Mancha, Canarias, Extremadura, Castilla y León and the Cities of Ceuta and Melilla in accordance with the unique Additional Provision of Law 22/2001 of 27 December, will be beneficiaries of these Funds in the financial year 2016.

Seven. The remaining appropriations from the Interterritorial Compensation Funds for previous years shall be automatically incorporated in the 2016 budget at the disposal of the same administration to which the implementation of the projects concerned was carried out on 31 December 2015.

For the financing of the additions referred to in the previous paragraph, a credit is given in Section 33 "Interterritorial Compensation Funds", Service 20 " General Secretariat for Autonomous and Local Coordination. Several CC.AA. ", program 941N" Transfers to Autonomous Communities by the Interterritorial Compensation Funds ", Concept 759" To finance the incorporation of credit remnants of the Interterritorial Compensation Funds ".

In the event that the remaining balances at 31 December 2015 were higher than the allocation of the indicated credit, the difference will be financed by a reduction in the Contingency Fund as provided for in Article 50 of Law 47/2003 of 26 November, General Budget.

Eight. As long as the remaining budgetary appropriations for previous financial years are incorporated into the current budget, the Treasury will be able to make cash advances to the Autonomous Communities in the same amount as the requests for funds made by the same "on account" of the resources to be collected once the aforementioned incorporation is carried out.

TITLE VIII

Social Quotes

Article 115. Bases and types of contribution to social security, unemployment, protection by cessation of activity, Guarantee Fund and vocational training during the year 2016.

The bases and types of contribution to Social Security, Unemployment, Eesc Protection, Guarantee Fund and Vocational Training, from 1 January 2016, will be as follows:

One. Maximum and minimum ceilings for the bases for social security contributions.

1. The maximum ceiling for the contribution base in each of the Social Security Regulations that have established it shall be fixed, as from 1 January 2016, in the amount of EUR 3,642,00 per month.

2. According to the provisions of Article 16 (2) of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of June 20, during the year 2016, the bases of contributions in the Social Security Regulations and in respect of the contingencies that are determined in this article, will have as a minimum ceiling the amounts of the interprofessional minimum wage in force at each moment, increased by a sixth, unless expressly stated to the contrary.

Two. Bases and rates of contribution in the General Social Security System.

1. The monthly contribution bases for all contingencies and situations protected by the General System of Social Security, with the exception of accidents at work and occupational diseases, shall be limited, for each group of professional categories, by the following minimum and maximum bases:

(a) The minimum basis for listing, according to professional categories and listing groups, will be increased from 1 January 2016 and in respect of those in force on 31 December 2015, in the same percentage as the minimum inter-professional salary increases.

The minimum rates of contribution applicable to part-time contract workers shall be in order to ensure that the contribution in this form of employment is equivalent to the full-time contribution for the same unit of time and similar remuneration.

(b) The maximum bases, irrespective of the professional category and contribution group, during the year 2016, shall be EUR 3,642,00 per month or EUR 121,40 per day.

2. The rates of contribution under the General Social Security Scheme shall be as follows:

(a) For common contingencies 28.30 percent, with 23.60 percent in charge of the company and 4.70 percent in charge of the worker.

(b) For the contingencies of occupational accidents and occupational diseases, the percentages of the premium rate included in the fourth additional provision of Law 42/2006, of 28 December, of the General State Budget for the year 2007 shall apply, with the resulting premiums being the sole responsibility of the company.

3. For the year 2016, for the additional contribution for overtime laid down in Article 111 of the recast text of the General Law on Social Security, the following types of contribution shall apply:

(a) In the case of overtime motivated by force majeure, 14.00 per cent, of which 12.00 per cent will be in charge of the company and 2.00 per cent in charge of the worker.

(b) In the case of overtime not included in the preceding paragraph, 28.30 percent, of which 23.60 percent will be the responsibility of the company and 4.70 percent of the worker.

4. As from 1 January 2016, the maximum basis for common contingencies applicable to trade representatives shall be that provided for in a general manner in paragraph (1) (b).

5. For the purpose of determining, during the year 2016, the maximum basis for contributions by artists ' common contingencies, the following shall apply:

(a) The maximum contribution basis for all the groups corresponding to the different professional categories shall be EUR 3,642,00 per month.

However, the maximum limit of the bases of quotation on the basis of the activities carried out by an artist, for one or more companies, shall be annual and shall be determined by the elevation to annual computation of the maximum monthly basis indicated.

(b) The Ministry of Employment and Social Security, taking into account the basis and the ceilings set out in the previous paragraph, shall establish the basis for listing the provisional liquidations of the artists, as referred to in Article 32.5.b) of the General Regulation on the Quotation and Settlement of Other Rights of Social Security, approved by Royal Decree 2064/1995 of 22 December 1995.

6. For the purpose of determining, during the year 2016, the maximum basis for common contingencies for the Taurian professionals, the following shall apply:

(a) The maximum contribution basis for all the groups corresponding to the different professional categories shall be EUR 3,642,00 per month. However, the ceiling of the bases of contribution for the taurine professionals shall be annual and shall be determined by the annual increase in the maximum monthly basis indicated.

(b) The Ministry of Employment and Social Security, taking into account the basis and the ceilings set out in the previous paragraph, shall establish the bases of contribution to determine the provisional settlements of the Taurian professionals, as referred to in Article 33.5.b) of the General Regulation on the Quotation and Settlement of Other Social Security Rights.

Three. Contribution to the Special System for Workers for Employed Persons established in the General System of Social Security.

1. During the year 2016, the amounts of the monthly basis of contributions for both common contingencies and professionals of the workers included in this Special System, which provide services throughout the month, will be determined in accordance with the provisions of Article 109 of the recast text of the General Law of Social Security, with the following maximum and minimum bases:

(a) The minimum basis for listing, according to professional categories and listing groups, will be increased from 1 January 2016 and in respect of those in force on 31 December 2015, in the same percentage as the minimum inter-professional salary increases.

(b) The maximum bases, irrespective of the professional category and contribution group, during the year 2016, shall be EUR 3,642,00 per month.

When workers start or finish their activity without matching the beginning or end of a calendar month, provided that the activity has a duration of at least 30 consecutive calendar days, this mode of contribution shall be performed in proportion to the days in which they are listed on this Special System during the month.

2. During the year 2016, the amounts of the daily basis of contributions for both common and professional contingencies for each of the groups of workers who carry out agricultural work for an employed person and for which the method of contribution provided for in the preceding paragraph would not have been chosen shall be determined in accordance with Article 109 of the recast text of the General Law on Social Security, dividing to that effect the amounts of the maximum and minimum bases laid down in paragraph 1.

Regardless of the number of hours spent on each day, the contribution base may not be less than the minimum daily basis of group 10.

Where 23 or more actual days are held in the calendar month, the contribution basis corresponding to them shall be that laid down in paragraph Tres.1.

3. During the year 2016, the amount of the monthly basis for the contribution of agricultural workers included in this Special System shall be, during the periods of inactivity within the calendar month, the amount established for the minimum basis for common contingencies corresponding to Group 7 of the scale of contributions groups of the General Social Security System.

For these purposes, it is understood that there are periods of inactivity within a calendar month when the number of actual days performed during the same period is less than 76.67 percent of the calendar days in which the worker is discharged into the Special System in that month.

Quotation for these periods of inactivity will be determined by applying the following formula:

C = [(n/N)-(jr x 1 ,304 /N)] bc × tc

In which:

C = The quotation.

n = Number of days in the Special System without quotation by monthly quotation bases.

N = Number of days high in the Special System in the calendar month.

jr = The number of days in the calendar month in which actual days were taken.

bc = Monthly Quote Base.

tc = Applicable rate of contribution, as referred to in paragraph 4.b).

In no case, the application of the above formula can result in C reaching a value of less than zero.

For the purposes of applying this formula, where workers do not appear on the Special System for a full calendar month, the contribution for the periods of inactivity shall be carried out in proportion to the days on the high in that month.

4. The rates applicable to the contribution of the employed persons included in this Special System shall be as follows:

a) During periods of activity:

For the common contingency listing for the workers in the listing group 1, 28.30 percent, with 23.60 percent in charge of the company and 4.70 percent in charge of the worker.

For workers surveyed in the 2 to 11 contribution groups, 22.45 percent, with 17.75 percent in charge of the company and 4.70 percent for the worker.

For the contribution of occupational accidents and occupational diseases, the rates of the premium rate approved by the fourth additional provision of Law 42/2006, of December 28, of the General State Budget for the year 2007 will apply, with the resulting premiums being the exclusive charge of the company.

(b) During the periods of inactivity, the rate of contribution shall be 11.50%, the resulting contribution being the sole responsibility of the worker.

5. The following reductions in business contributions to the contribution to this Special System during periods of activity with service provision will apply during 2016:

(a) In the listing for the workers in the listing group 1, a reduction of 8.10 percentage points of the contribution basis will be applied, resulting in an effective rate of contribution for common contingencies of 15.50%. In no case shall the resulting business share be higher than EUR 279.00 per month or EUR 12,13 per day.

(b) In the contribution to the employees in the contribution groups 2 to 11, the reduction shall be in accordance with the following rules:

1.) For trading bases equal to or less than EUR 986,70 per month or EUR 42.90 per day, a reduction of 6.83 percentage points of the contribution basis shall be applied, resulting in an effective rate of contribution for common contingencies of 10,92%.

2. (a) For quotation bases higher than the amounts referred to in the previous paragraph, and up to EUR 3,642,00 per month or EUR 158,35 per day, the percentage resulting from the application of the following formulae shall apply:

For monthly quotation bases the formula to apply will be:

Imagen: img/disp/2015/260/11644_001.png

For trading bases for real days the formula to apply will be:

Imagen: img/disp/2015/260/11644_002.png

However, the resulting business share may not be less than EUR 70.51 per month or EUR 3.07 per day.

6. During situations of temporary incapacity, risk during pregnancy and risk during natural lactation, as well as maternity and paternity caused during the activity, the contribution shall be made on the basis of the means of hiring the workers:

(a) With regard to agricultural workers on an indefinite basis, the contribution during these situations shall be governed by the general rules applicable to the General System of Social Security. The resulting type to apply will be:

1.) For workers surveyed in the listing group 1, the rate of 15.50 per cent, applicable to the basis of contributions for common contingencies.

2. º) For workers surveyed in the 2 to 11 contribution groups, the rate of 2.75 percent, applicable to the base of contributions for common contingencies.

For all workers, whatever their contribution group, in the unemployment contribution, a reduction in the share equivalent to 2.75 percentage points of the contribution basis will be applied.

(b) In respect of agricultural workers on a temporary and fixed contract, the provisions of point (a) shall apply in respect of the days engaged in which they have not been able to provide their services because they are in one of the situations referred to above.

As to the days in which the provision of services is not foreseen, these workers will be obliged to enter the contribution for the periods of inactivity, except in the cases of perception of maternity and paternity benefits, which will be considered as periods of effective contribution for the purposes of the corresponding benefits for retirement, permanent incapacity and death and survival.

7. During the perception of the contributory level unemployment benefit, if it is appropriate to list in this Special System, the rate of contribution will be 11.50%.

8. For workers included in this Special System, the additional contribution for overtime referred to in paragraph 3 shall not apply.

9. The Ministry of Employment and Social Security is authorised to regulate the procedures and regulatory adaptations necessary to articulate the harmonization of the contribution in the situation of activity and inactivity, as well as the verification of the necessary requirements for the implementation of the reductions provided for and the adjustment of the contribution resulting from them.

Four. Contribution to the Special System for Home Employees established in the General System of Social Security.

In this Special System, the bases and rates will be, as of January 1, 2016, the following:

1. The basis of contributions for common and professional contingencies for the year 2016 will be determined by updating the monthly salaries and the bases of contribution of the scale in force in the year 2015, in the same proportion to the increase that the minimum interprofessional salary is experiencing.

2. During the year 2016, the rate of contribution for common contingencies, on the basis of the contribution as indicated in the previous section, will be 25.60 percent, being 21.35 percent by the employer and 4.25 percent by the employee.

3. For the contribution of occupational accident and occupational disease contingencies, on the basis of the corresponding contribution, as indicated in Cuatreo.1, the rate of contribution provided for the effect on the premium rate included in the fourth additional provision of Law 42/2006 of 28 December 2007 of the General Budget of the State for the year 2007 shall apply, being the result of the exclusive charge of the employer.

Five. Quotation in the Special Regime of the Workers for Account Own or Autonomy.

In the Special Regime for the Self-Employed or Self-Employed Workers, the maximum and minimum bases and rates of contribution shall be as from 1 January 2016, the following:

1. The maximum contribution basis shall be EUR 3,642,00 per month. The minimum basis for listing shall be EUR 893,10 per month.

2. The basis for the contribution of self-employed workers who, at 1 January 2016, are less than 47 years of age, shall be chosen by them within the maximum and minimum bases laid down in the preceding paragraph. The same choice may be made for those self-employed persons who at that date have a age of 47 years and their contribution base in the month of December 2015 has been equal to or greater than EUR 1,945,80 per month, or who cause high in this Special Regime after that date.

Self-employed workers who are 47 years of age at 1 January 2016, if their contribution base is less than EUR 1,945,80 per month, cannot choose a base of more than EUR 1,964,70 per month, unless they exercise their option in such a way before 30 June 2016, which will produce effects as from 1 July of the same year, or in the case of the surviving spouse of the business owner who, as a result of the death of the business owner, has had to face the same and be discharged in this Special Regime with 47 years of age, in which case there shall be no such limitation.

3. The contribution base of the atonomists who, at 1 January 2016, have 48 or more completed years, shall be between the amounts of 963,30 and 1,964,70 euros per month, except in the case of the surviving spouse of the business owner who, as a result of the death of the business owner, has had to face the same and be discharged in this Special Regime with 45 or more years of age, in which case, the choice of bases will be between the amounts of 893.10 and 1,964.70 euros per month.

However, self-employed workers who have previously been listed in any of the Social Security System's regimes for five or more years before the age of 50 will be governed by the following rules:

(a) If the last credited contribution basis has been equal to or less than EUR 1,945,80 per month, they shall be listed on a basis between EUR 893,10 per month and EUR 1,964,70 per month.

(b) If the last credited contribution basis has been higher than EUR 1,945,80 per month, they shall be listed on a basis of between EUR 893,10 per month and the amount of that amount, increased by 1,00%, and may, if not reached, be based on a basis of up to EUR 1,964,70 per month.

The provisions of paragraph 3.b) shall also apply to self-employed workers who, at 48 or 49 years of age, have exercised the option provided for in the second subparagraph of Article 132 (2) of Law 39/2010 of 22 December 2010.

4. Self-employed persons engaged in street or street sales (CNAE 4781 Retail trade in foodstuffs, beverages and tobacco in sales and market places; 4782 Retail trade in textile products, clothing and footwear in sales and market places; 4789 Retail trade in other products in sales and market places and 4799 Other retail trade not carried out in establishments or in retail or market places) may choose as a minimum basis for the year 2016 to be established as a general rule in paragraph Cinco.1, or the minimum contribution base in force for the General Regime.

Self-employed workers engaged in home sales (CNAE 4799) will be able to choose as a minimum basis for the year 2016 to be established as a general rule in Cinco.1, or a contribution base equivalent to 55% of the latter.

5. The rate of contribution in this Special Social Security Scheme will be 29.80 per cent or 29.30 per cent if the person concerned is entitled to protection by professional contingencies. Where the person concerned does not have temporary disability protection, the rate of contribution shall be 26.50%.

Workers included in this Special Regime who are not covered by the protection afforded to contingencies arising from accidents at work and occupational diseases shall make an additional contribution of 0,10%, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters IV and IV of Title II of the General Law on Social Security.

6. For the contingencies of accidents at work and occupational diseases, the percentages of the premium rate included in the fourth additional provision of Law 42/2006, of December 28, of the General Budget of the State for the year 2007 will be applied.

7. Self-employed workers who, by reason of their work as an employed person at the same time, are engaged in a multi-activity scheme in respect of common contingencies and do so in 2016, taking into account both the business contributions and the contributions paid by the worker in the General Regime, and those made in the Special Scheme, for a sum equal to or greater than EUR 12,368,23, they shall be entitled to a refund of 50% of the excess in which their contributions exceed the said amount, with the ceiling of 50% of the shares entered in the Special scheme, due to its contribution to the common contingencies of compulsory coverage.

The return will be made at the request of the data subject, which will be made in the first four months of the following year.

8. The worker members of the worker cooperatives involved in the street sale, who receive income directly from the buyers, shall be included, for the purposes of social security, in the Special Scheme of the Workers for the Account of Own or Self-Employed, with the application, for the purposes of the contribution, provided for in the first paragraph of the first paragraph.

In cases where it is established that the street sale is carried out in traditional markets or "markets", with a sale schedule less than eight hours a day, it may be chosen to be listed by the minimum base set out in Cinco.1 or a base equivalent to 55 percent of the latter. In any case, it must be made compulsory for the contingencies of accidents at work and occupational diseases, applying, on the basis of the chosen quotation, the rate of premiums contained in the Additional Disposition fourth of Law 42/2006, of December 28, of the General Budget of the State for the year 2007.

9. The worker members of worker cooperatives associated with the street sale that have been included in the Special Regime of the Workers for Account Own or Autonomy in application of the provisions of article 120.Cuatroo.8 of the Law of 23 December, of 23 December, of the General Budget of the State for the year 2009, will be entitled, during 2016, to a reduction of 50 percent of the quota to enter.

The worker cooperative members of the associated worker cooperatives who have started their activity and who are included in the Special Regime as of 1 January 2009 will also be entitled to this reduction.

The reduction will be applied to the quota that will result from applying on the basis of the minimum basis chosen, in accordance with the provisions of the section Cinco.8, the type of contribution in force in the Special Regime of the Workers for Account Own or Autonomous.

10. The provisions of the second subparagraph of paragraph 5. 8 shall apply to persons who are engaged on an individual basis for the sale on the street in traditional markets or 'markets' with a sale time of less than eight hours a day, provided that they do not have their own fixed establishment, or produce the goods or products they sell.

11. For self-employed workers who at some point in the year 2015 and at the same time have employed a number of employed persons equal to or more than ten at their service, the minimum contribution base for the year 2016 shall be equal to the minimum base for the workers in the levy group 1 of the General Regime.

Such a minimum basis of contribution shall also apply for the year 2016 to the self-employed persons included in this special scheme under the terms of the Additional Provisions twenty-seventh and twentieth-seventh of the recast text of the General Law on Social Security, with the exception of those who cause the initial discharge in the same, during the first 12 months of their activity, from the date of that discharge.

Six. Contribution to the Special System for Agricultural Own Account Workers, established in the Special Regime of Workers for the Account of Own or Self-Employed.

1. Since 1 January 2016, the rate of contribution of the workers included in the Special System for Agricultural Own Account Workers, established in the Special Scheme for the Self-Employed or Self-Employed Workers, shall be as follows:

(a) In respect of compulsory cover contingencies, where the worker has chosen to make a basis of contribution from an amount of EUR 893,10 per month to EUR 1,071,60 per month, the rate of contribution applicable shall be 18.75%.

If the worker had opted for a contribution base of more than EUR 1,071.60 per month, the amount exceeding the amount of the contribution would apply to the rate of 26.50%.

b) With regard to the voluntary improvement of the temporary incapacity for common contingencies, the rate of contribution to be applied to the full amount of the interest rate of the person concerned shall be 3,30%, or 2,80% if the person concerned is subject to protection by professional contingencies.

2. For the contingencies of accidents at work and occupational diseases, the provisions of paragraph Cinco.6 shall apply. In the event that the persons concerned have not opted for the coverage of all the professional contingencies, it will continue to be paid in terms of coverage of the contingencies of permanent incapacity and death and survival, a quota resulting from the application of the rate of 1.00 percent to the basis of the contribution indicated in Seis.1.a.

3. Workers included in this Special System who have not chosen to cover, in the field of protection provided, all the contingencies of occupational accidents and occupational diseases, shall make an additional contribution of 0,10%, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters IV and IV of Title II of the General Law on Social Security.

Seven. Contribution to the Special Regime of the Sea Workers

1. The provisions of paragraphs 1 and 2 shall apply to the Special Regime of the Workers of the Sea, without prejudice, where appropriate, and for the contribution of common contingencies, to the provisions of Article 11 of Law 47/2015 of 21 October 2015 on the social protection of workers in the maritime-fishing sector, as set out in paragraph 2 below, and with the exception of the rate of contribution for the common contingencies of the self-employed, which shall be 29.30% when they are made compulsory for protection by contingencies professional.

2. The contribution for all the contingencies and situations protected in this Special Regime of the workers included in the second and third groups referred to in article 10 of Law 47/2015, of 21 October, regulating the social protection of the workers of the marine-fishing sector, will be carried out on the remuneration that will be determined annually by order of the Ministry of Employment and Social Security, at the proposal of the Social Institute of the Navy, heard the representative organizations of the field. Such determination shall be carried out by provinces, fisheries and professional categories on the basis of the average values for remuneration received in the preceding year.

The bases to be determined shall be unique, without being lower or higher than those laid down for the various professional categories, in accordance with the provisions of paragraph 1 (1).

3. The contribution for all the contingencies and protected situations of the self-employed persons included in the first contribution group referred to in Article 10 of Law 47/2015, of 21 October, regulating the social protection of workers in the maritime-fishing sector, shall be governed by the provisions of the regulations of the Special Regime of Workers for the Account of Own or Self-Employed, taking into account the obligation laid down in paragraph 1.

Eight. Contribution to the Special Regime for Coal Mining.

1. As from 1 January 2016, the contribution of the Social Security Special Scheme for Coal Mining shall be determined by the application of the provisions of paragraph Two, without prejudice to the fact that, for the purposes of the common contingency contribution, the basis of contributions shall be standardised in accordance with the following rules:

First. Account shall be taken of the amount of the remuneration received or which the workers have been entitled to receive, for the purposes of contributions for accidents at work and occupational diseases, for the period from 1 January to 31 December 2015, inclusive.

Second. These remuneration will be aggregated by groups, professional groups and professional specialties and mining areas, taking into account the provisions of Article 57 of the General Regulation on the Quotation and Settlement of Other Social Security Rights. The amounts obtained, thus totaled, shall be divided by the sum of the days to which they correspond.

Third. This result shall be the standard daily basis of contributions for common contingencies, the amount of which may not be lower than the amount fixed for the immediately preceding financial year for that professional category, plus the same percentage as the maximum contribution referred to in paragraph 1 of this financial year for the financial year referred to in paragraph 1, and not more than the amount resulting from the annual increase of the ceiling and dividing it by the calendar days of 2015.

2. The Ministry of Employment and Social Security shall fix the amount of the standard bases by applying the rules laid down in the preceding number.

Nine. Social security contribution base during the perception of the unemployment benefit at the contributory level and during the perception of the benefit by cessation of activity of the self-employed workers.

1. During the receipt of the unemployment benefit by extinction of the employment relationship the basis of contribution to the Social Security of those workers for which there is a legal obligation to list, shall be the basis of the unemployment benefit, determined as laid down in Article 211 (1) of the recast text of the General Law on Social Security, with respect, in any case, of the amount of the minimum basis for common contingencies provided for in each professional category and, for the purposes of the Social Security benefits, the basic consideration shall be based on the basis of a basic consideration. of common contingencies.

During the perception of the unemployment benefit by temporary suspension of the employment relationship or by temporary reduction of working hours, either by decision of the employer under the provisions of Article 47 of the recast of the Law of the Workers ' Statute or by virtue of a judicial decision adopted within a court of law, the basis of contribution to the Social Security of those workers for whom there is a legal obligation to list, will be equivalent to the average of the bases of the last six months of the occupation, (a) common contingencies and for contingencies of occupational accidents and occupational diseases, prior to the legal situation of unemployment or at the time the legal obligation to list was terminated.

The resumption of the unemployment benefit, in the case of the suspension of the right, will mean the resumption of the obligation to list on the basis of the quotation indicated in the preceding paragraphs corresponding to the moment of the birth of the right.

Where the right to unemployment benefit has been extinguished and, pursuant to Article 210 (3) of the recast text of the General Law on Social Security, the worker chooses to reopen the initial right, the social security contribution base shall be the statutory basis for the unemployment benefit corresponding to the time of birth of the initial right for which the worker is entitled.

During the receipt of the benefit only the basis of quotation indicated in the preceding paragraphs shall be updated, where it is lower than the minimum social security contribution base in force at any time corresponding to the worker's contribution group at the time of the legal situation of unemployment and up to that ceiling.

2. During the receipt of the contributory-level unemployment benefit, if it is to be listed in the Special System for Agricultural Employed Persons established in the General Social Security Scheme, the contribution base shall be fixed as a general rule in paragraph 1.

3. During the receipt of the unemployment benefit, if it is to be listed in the Special Scheme for Coal Mining, the contribution basis shall be the standard in force corresponding to the category or professional craft of the worker at the time of the legal situation of unemployment.

The listing basis shall be updated in accordance with the basis in force at any time corresponding to the working group or category or professional craft of the worker at the time of the legal situation of unemployment.

4. During the receipt of the economic benefit by cessation of the activity of the self-employed workers, the basis for social security contributions to the social security system, the corresponding scheme, shall be the basis for that benefit, determined in accordance with Article 9 (1) of Law 32/2010 of 5 August 2010 establishing a specific system of protection for the cessation of the activities of the self-employed, with respect, in any case, of the amount of the minimum base or single basis of contribution provided for under the scheme.

Those collectives which, in accordance with the rules governing the social security contribution, during the activity on a lower basis than the ordinary minimum basis of contribution for self-employed or self-employed persons, shall be listed on a reduced basis during the period of receipt of the service.

Ten. Unemployment contribution, Guarantee Fund, Vocational Training and Work of the Autonomous Workers ' Activity.

The contribution of the Unemployment Contingencies, the Wage Guarantee Fund, the Professional Training and the Activity Cese will be carried out, starting from January 1, 2016, according to what follows:

1. The contribution base for Unemployment, Guarantee Fund and Vocational Training in all Social Security Regulations which have the same covers, shall be the basis for the contingencies of occupational accidents and occupational diseases.

To the bases of contribution for Unemployment in the Special Regime of the Sea Workers will also be applicable to the provisions of article 11 of Law 47/2015, of 21 October, regulating the social protection of the workers of the marine-fishing sector, without prejudice to the provisions of paragraph Seven.

The bases of the unemployment contribution, the Guarantee Fund and the Professional Training of the workers included in the Special System for Workers for Agricultural Account established in the General System of Social Security shall be those set out in paragraph Tres.1 and 2, according to the method of contribution by professional contingencies corresponding to each worker.

The basis for unemployment contributions for training and apprenticeship contracts will be the minimum basis for occupational accident and occupational disease contingencies.

The contribution base corresponding to the protection by cessation of activity of the workers included in the Special Regime of the Workers for Account Own or Autonomous and of the workers included in the Special System for Workers of Own Agricultural Account established in the Special Regime, will be the one for which the workers included in such Regime and Special System have chosen.

In the Special Regime of the Workers of the Sea, the basis of contribution for cessation of activity will be that corresponding to the self-employed person included in the same, by applying the weightings to those referred to in Law 47/2015, of 21 October, regulating the social protection of the workers of the maritime-fishing sector.

2. From 1 January 2016, the rates of contribution shall be as follows:

A) For unemployment contingency:

(a) Indefinite contracting, including indefinite fixed and part-time contracts, as well as the employment of fixed-term contracts in the form of training contracts in traineeships and for training and learning, of relief, interinity and contracts, whatever the modality used, carried out with disabled workers: 7.05 per cent, of which 5.50 per cent will be borne by the employer and 1.55 per cent by the worker.

b) Fixed duration hiring:

1. The number of contracts of duration determined in full time: 8.30 percent, of which 6.70 percent will be borne by the employer and 1.60 percent by the worker.

2. The number of contracts for a given duration: 8.30 percent, of which 6.70 percent will be in charge of the employer and 1.60 percent of the worker.

The rate of contribution for employed persons of an eventual character, included in the Special System for Workers for Employed Persons established in the General Social Security Scheme, shall be that set out in point (b) of the first subparagraph of point (b) of the preceding paragraph, for the employment of fixed-term contracts, except where the rate referred to in point (a) above applies, for specific contracts of fixed duration or for disabled workers.

B) For the contribution to the Salarial Guarantee Fund, the 0.20 percent exclusive charge of the company.

The rate applicable for the contribution to the Salarial Guarantee Fund in the Special System for Agricultural Employed Persons established in the General Social Security System will be 0.10 percent, which will be the sole responsibility of the company.

C) For the contribution of professional training, 0.70 percent, being 0.60 percent in charge of the company and 0.10 percent of the worker.

The rate applicable for the contribution of vocational training in the Special System for Workers of Agricultural Account established in the General System of Social Security will be 0.18 percent, of which 0.15 percent will be the responsibility of the company, and 0.03 percent of the worker.

D) For protection by cessation of activity the rate will be 2.20 percent.

Once. Contribution to the contracts for training and learning.

Quotas for common contingencies in charge of the employer and the worker, for occupational contingencies, for unemployment, to the Guarantee Fund and for the professional training of contracts for training and learning shall be increased, from 1 January 2016 and in respect of the amounts in force at 31 December 2015, in the same percentage as the minimum base of the General Regime.

Twelve. Contribution of research staff to training.

The contribution of the research staff in training included in the field of application of Royal Decree 63/2006 of 27 January, during the first two years will be carried out in accordance with the rules contained in the previous paragraph, with respect to the contribution of the contracts for training and learning, in respect of the contribution of common and professional contingencies.

The contribution system provided for in this paragraph shall not affect the determination of the amount of the economic benefits to which it is entitled, in respect of which the amount of the minimum base corresponding to the group 1 listing of the General Regime shall continue to be applied.

Thirteen. Special provisions on contributions in respect of the advance of the retirement age of the firemen.

In relation to the firefighters referred to in Royal Decree 383/2008 of 14 March, establishing the coefficient of reduction of the retirement age in favour of firemen at the service of public administrations and agencies, an additional contribution rate will be applied on the basis of contributions for common contingencies, both for the company and for the worker.

During the year 2016, the rate of additional contribution referred to in the previous paragraph will be 9.20 percent, of which 7.67 percent will be in charge of the company and 1.53 percent for the worker.

Fourteen. Special contributions in relation to the advance of the retirement age of the members of the Body of the Ertzaintza.

In relation to the members of the Ertzaintza Body referred to in the Additional 47th Disposition of the recast text of the General Law of Social Security, an additional rate of contribution will be applied on the basis of contributions for common contingencies, both for the company and for the worker.

During the year 2016, the additional rate referred to in the previous paragraph will be 8.00 percent, of which 6.67 percent will be in charge of the company and 1.33 percent will be in charge of the worker.

Fifteen. Except as provided for in the preceding paragraphs, in no case and by application of Article 16 of the recast text of the General Law on Social Security, the minimum or single bases of any of the Regiments that make up the Social Security system may be lower than the minimum base of the General Regime.

Sixteen. During the year 2016, the basis for listing all the contingencies of the public employees in the General System of Social Security who would have been applicable to those established in the Additional Disposition seventh of the Royal Decree-Law 8/2010 of 20 May, as long as their employment or service relationship remains, will be in line with the one given in December 2010, except that for the remuneration that they received could correspond to a higher amount, in which case the monthly contribution will be made.

For the purposes of the preceding paragraph, the contribution basis for the month of December 2010 shall be deducted, where appropriate, from the amounts of the remuneration concepts which have a periodicity in their accrual higher than monthly or which are not of a periodic nature and which would have integrated that basis without having been the subject of a pro-rata basis.

seventeen. The Minister for Employment and Social Security is empowered to lay down the rules necessary for the implementation and development of the provisions of this Article.

Article 116. Contribution to passive rights and to the General Mutualities of Officials for the year 2016.

One. With effect from 1 January 2016, the rates and contributions of the State to the Special Social Security Regime of the Civil Servants of the State, managed by the General Mutual State of Civil Servants of the State (MUFACE) referred to in the Royal Decree of Law 4/2000 of 23 June, for the financing of the benefits referred to in Article 12, except as indicated in paragraph (h), of that provision, shall be as follows:

1. The percentage of the contributions of the active and assimilated officials integrated into MUFACE, is fixed at 1.69 percent on the regulatory assets established for the year 2015 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent.

2. The amount of the State's contribution, as set out in Article 35 of the Royal Legislative Decree 4/2000, will represent 6.35 percent of the regulatory assets established for the year 2015 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent. Of such a rate of 6,35, 4,10 corresponds to the State's contribution per asset and 2,25 to the contribution by pensioner exempt from listing.

Two. With effect from 1 January 2016, the rates and contributions of the State to the Special Regime of Social Security of the Armed Forces, managed by the Social Institute of the Armed Forces (ISFAS), referred to in the Royal Legislative Decree 1/2000 of 9 June, for the financing of the benefits referred to in Article 9, except as indicated in paragraph (f), of that provision, shall be as follows:

1. The percentage of the contribution and contribution of the military personnel in active and assimilated integrated in ISFAS, is fixed at 1.69 percent on the regulatory assets established for the year 2015 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent.

2. The amount of the State's contribution under Article 30 of the consolidated text of the Law on Social Security of the Armed Forces, approved by the Royal Legislative Decree 1/2000, will represent 10.44 percent of the regulatory assets established for the year 2015 for the purpose of listing Passive Rights, increased by 0.25 percent. Of this rate of 10,44, 4,10 corresponds to the State's contribution per asset and 6,34 to the contribution by pension-exempt pensioner.

Three. With effect from 1 January 2016, the rates of contributions and contributions from the State to the Special Regime for Social Security of the Officials of the Administration of Justice, managed by the Judicial Mutual General (MUGEJU), referred to in the Royal Legislative Decree 3/2000 of 23 June, for the financing of the benefits referred to in Article 12, except as indicated in paragraph (f), of that provision, shall be as follows:

1. The percentage of the staff of the Administration of Justice in active and assimilated, integrated in MUGEJU, is fixed at 1.69 percent on the regulatory assets established for the year 2015 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent.

2. The amount of the State's contribution, as regulated in Article 23 of the Royal Legislative Decree 3/2000, will represent 4.94 percent of the regulatory assets established for the year 2015 for the purpose of listing Passive Rights, increased by 0.25 percent. Of this rate of 4,94, 4,10 corresponds to the State's contribution per asset and 0,84 to the contribution by pensioner exempt from listing.

Four. During the year 2016, in accordance with the provisions set out in the previous paragraphs, the amount of the share of the liability and the share of the general mutual funds of officials, in respect of the staff included in the coverage of the State Passive Classes and the Special Regimes of Officials, shall be determined by the application of the percentage rate of 3,86% and 1,69%, respectively, of the regulatory assets established for the year 2015 for the purposes of the contribution of passive duties, increased by 0,25%. The following:

MONTHLY CONTRIBUTIONS OF THE CIVIL SERVANTS ' LIABILITIES OF THE STATE, THE STAFF OF THE ARMED FORCES, MEMBERS OF THE JUDICIAL AND FISCAL CAREERS, THOSE OF THE BODY OF JUDICIAL SECRETARIES AND BODIES SERVING THE ADMINISTRATION OF JUSTICE

/Subgroup Act 7/2007

Monthly Euro

A1

109.86

A2

86.46

B

75.71

C1

66,41

C2

52.54

E (Law 30/1984) and Group. Professionals (Act 7/2007)

44.79

MONTHLY CONTRIBUTION CONTRIBUTIONS TO THE GENERAL MUTUALITY OF CIVIL SERVANTS OF THE STATE, THE SOCIAL INSTITUTE OF THE ARMED FORCES AND THE GENERAL JUDICIAL MUTUAL SOCIETY

/Subgroup Act 7/2007

Monthly Euro

A1

48.10

A2

37.86

B

33.15

C1

29.07

C2

23.00

E (Law 30/1984) and Group. Professionals (Act 7/2007)

19.61

The aforementioned monthly amounts will be paid twice in the months of June and December.

With the exception set out in the last paragraph of the first paragraph of Article 23.1 of the recast text of the State Passive Classes Act, and in accordance with the provisions of the law, the non-career professional military personnel and the military personnel of the Naval Complement And Reserve Escales will pay the monthly dues of the passive rights to fifty percent.

ADDITIONAL PROVISIONS

I

Additional disposition first. Grant of grants or the subscription of agreements with Autonomous Communities that do not meet their objective of budgetary stability, public debt or the spending rule.

One. In accordance with the provisions of Article 20.3 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability, as from the entry into force of this Law and until 31 December 2016, the granting of grants or the subscription of agreements by any of the subjects of the sub-sector Central Administration or the Social Security Administrations sub-sector, as referred to in Article 2.1 of the Organic Law 2/2012 of 27 April, on budgetary stability and financial sustainability, with the administration of a Community Autonomous, as defined in the terms of that Article, which has failed to fulfil its objective of budgetary stability, public debt or the expenditure rule, where appropriate for the financial years 2014, 2015 or 2016, when they entail a transfer of resources from the subsectors of the central government or social security administrations to the non-compliant Autonomous Community, involve a commitment to carry out the latter's expenditure, or both circumstances arise at the same time, they shall specify in advance of their authorisation, a favourable, prescriptive and binding report, of the Ministry of Finance and Public Administrations.

With respect to the implementation of the 2014 budgets, it will be understood that the objective of budgetary stability or public debt, or of the spending rule, has occurred when the report has been raised to the government by the Ministry of Finance and Public Administrations, pursuant to the first paragraph of Article 17.4 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

With respect to the execution of the 2015 budgets, as long as the report referred to in the preceding paragraph is not issued, it will be understood, for the purposes arising from this additional provision, that the objective of budgetary stability, public debt or the spending rule is not met when it results from the report provided for in Article 17.3 of the aforementioned Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability. Where, in respect of the implementation of the 2015 budgets, compliance with the objectives of budgetary stability and public debt and of the expenditure rule is verified, the issuance of the regulated report in this paragraph shall not be necessary, irrespective of the fact that there may have been non-compliance with respect to the implementation of the 2014 budgets.

The 2016 budget shall mean that the objective of budgetary stability, public debt or the expenditure rule has not been met when it has resulted from the reports referred to in Article 17 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability. The verification in this report of compliance by an Autonomous Community in the 2016 budgets shall not exempt from the authorisation provided for in this Article, in the event that the latter had failed in 2014 or 2015 in accordance with the provisions set out in the preceding paragraphs.

Two. The same requirement regarding the granting of grants or the subscription of agreements will be applicable if, in accordance with the provisions of Article 19 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, the Government of the Nation makes a warning to an Autonomous Community in the event that it appreciates a risk of non-compliance with the objective of budgetary stability, public debt or the spending rule. This limitation shall apply from the moment the warning is issued.

Three. In the cases provided for in the preceding paragraphs and in respect of the agreements signed and in implementation, no extension or modification shall be carried out without the prior favourable report of the Ministry of Finance and Public Administration.

Likewise, the modification of the grant of subsidies, in cases where it is foreseen in its regulatory regulations, will not proceed without the prior favorable report of the Ministry of Finance and Public Administration.

Four. The report of the Ministry of Finance and Public Administrations referred to in the preceding paragraphs shall be issued by the Secretariat of State for Budgets and Expenditure, which shall take into account, among other criteria:

(a) The appropriate application, if any, of the measures contained in the economic and financial plans.

(b) The extent of the deviation that would have occurred with respect to the objective of stability, public debt or the established spending rule. In the case of paragraph Two, the deviation shall relate to the estimate which prompted the warning against the target.

c) The causes of such deviation.

d) The measures that would have been taken to correct it.

e) The effect on the deficit or the public debt that could be derived from the grant or the agreement, as well as its object.

f) The form of financing of the proposed expenditure.

(g) In the case of grants, or of agreements to be signed with the Administration of an Autonomous Community to grant assistance to administrations in the course of the processing or execution of a grant, the procedure for granting them.

The report regulated in this article will be issued after consultation of the Secretariat of State of Public Administrations, which shall act at least in relation to the criteria (a), (c) and (d) set out in this paragraph, without prejudice to any other consideration it deems relevant.

Five. Prior to the agreement of the Council of Ministers on the distribution of credits regulated in Article 86.2 of Law 47/2003, of 26 November, General Budget, in the event that the same includes Autonomous Communities that are in the situation of non-compliance regulated in paragraph One of this provision, the Secretariat of State of Budgets and Expenses shall issue a mandatory and binding report, after consulting the Secretariat of State of Public Administrations, in which it will assess, for those Autonomous Communities, the criteria provided for in paragraph Five of this provision. The issuance of this report will also produce effects, in accordance with the provisions of article 20.3 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, with respect to the agreements through which financial commitments are formalized.

Additional provision second. Loans and advances financed from the General Budget of the State.

In order to meet the objectives of budgetary stability and financial sustainability, the granting of loans and advances financed directly or indirectly from Chapter 8 of the General Budget of the State shall be adjusted, during 2016, to the following rules:

(a) Except as expressed by the Minister of Finance and Public Administrations, no loans and advances may be granted at the interest rate lower than that of the debt issued by the State in instruments with similar maturity.

In the case of loans and advances to be granted through competitive competition procedures, the aforementioned requirement must be met at the time before the approval of the call.

The determination of the interest rate should be justified in the file by the relevant managing body. In cases where a direct relationship with the indicated reference is not possible, a report shall be accompanied by the General Secretariat of the Treasury and Financial Policy.

This rule will not apply to the following cases:

-Anticipates to be granted to staff.

-Reimbursable advances with community funds.

-Loans or advances whose interest rate is regulated in legal-range rules.

(b) The beneficiaries of the loans or advances shall prove that they are aware of the payment of the repayment obligations of any other loans or advances previously granted from the General Budget of the State. It is for the expenditure management centre to verify compliance with such conditions prior to payment, requiring, where it cannot be otherwise credited, a declaration responsible for the beneficiary or certification of the competent body if this is a public administration.

Additional provision third. Incorporation of cash balances from the National Institute of Public Administration.

The autonomous body National Institute of Public Administration, dependent of the Ministry of Finance and Public Administrations, is authorized to incorporate the amounts not used at the end of the financial year 2015, up to a maximum limit of 319,510.00 euros, of the funds destined for the implementation of the Employment Training Plans assigned to INAP as a promoter, and of those destined for the complementary activities related to the training program for Employment in Public Administrations.

Additional provision fourth. Reimbursement of grants and aid to the study.

The income derived from grants and grants to the personalised study awarded by the Ministry of Education, Culture and Sport in the various calls made by the Ministry of Education, in accordance with the provisions of Royal Decree 1721/2007 of 21 December 2007 establishing the system of grants and aid for the study of the custom, which will take place during the financial year, may generate credit in application 18.07.323M.482.07 of the statement of expenditure.

Additional provision fifth. Collaboration agreements between the Management Entities of Social Security, the Autonomous Communities and the National Institute of Health Management for the control and monitoring of temporary incapacity.

In the collaboration agreements formalized by the Social Security Management Entities with the Autonomous Communities and with the National Institute of Health Management for the control and monitoring of temporary incapacity, the advance of up to the total amount of the amount provided for in the respective agreement for the financing of the actions to be developed by the Autonomous Communities and by the National Institute of Health Management can be foreseen.

For these purposes, prior to the formalization of the conventions referred to in the preceding paragraph, the authorization of the Council of Ministers shall be required. To this end, the head of the Ministry of Employment and Social Security, prior to the Ministry of Finance and Public Administration, will raise the appropriate proposal to the Council of Ministers.

Additional provision sixth. Extension of the deadline for the cancellation of loans granted to Social Security.

It is extended in ten years, from 2016, the deadline for the cancellation of the loan in the amount of 444,344,000,000 pesetas (2,670,561,225,10 euros) granted to the Social Security by the State, as referred to in Article 12.Three of Law 41/1994, of December 30, of the General Budget of the State for 1995, carried over for 1996, credit entered by the article of the Royal Decree-Law 17/1996 of 22 November 1996, which repeals Article 8 of the Royal Decree-Law 1/1996, of 19 January, on the credit granted by the State for the financing of the Social security obligations.

Additional provision seventh. Annual state grants for operational and security expenditure of political parties for 2016.

According to the provisions of the Additional Disposition sixth of the Organic Law 8/2007 of 4 July 2007 on the financing of political parties, during the year 2016 the state subsidy for operating expenses to political parties (budget implementation 16.01.1.924M.485.01) will amount to 52,704.14 thousand euros and the annual allocation to political parties for security expenditure (budget application 16.01,924M.484) will amount to 2,706.20 thousand euros.

Additional disposition octave. Rules for the budgetary implementation of the Centre for Industrial Technological Development (CDTI).

One. During the financial year 2016, the granting of loans and advances by the CDTI shall be in accordance with the rules laid down in the Additional Provision of this Law for loans and advances to be financed under Chapter 8 of the General Budget of the State.

Two. The authorisation provided for in point (a) of that additional provision shall not be required where the interest rate applicable to loans and advances is equal to or greater than the interest rate of one year published by the Banco de España corresponding to the month preceding the approval of its call or, where appropriate, the month before it was granted.

Three. The CDTI will adjust its activity in a way that does not present the need for funding measured according to the European System of National Accounts.

Four. On a quarterly basis, the CDTI shall inform the Ministry of Finance and Public Administration of the implementation of the operations carried out for the purpose of verifying compliance with the limits laid down in the preceding paragraphs.

Additional provision ninth. Loans and advances in research, development and innovation policy.

During the financial year 2016, the granting of loans and advances from appropriations under policy 46 "Research, development and innovation" shall not require the authorisation provided for in point (a) of the second Additional Provision, "Loans and advances financed from the General Budget of the State" of this Law, where the interest rate applicable to loans and advances is equal to or greater than the interest rate of one year published by the Bank of Spain corresponding to the month preceding the approval of its call or, where appropriate, the month before its call. concession.

Additional provision 10th. Payment of debts with the Social Security of health institutions whose ownership is held by the Public Administrations or non-profit institutions.

Health institutions whose ownership is held by public administrations or public or private non-profit institutions, which have been granted the moratorium provided for in the additional 30th of Law 41/1994, of December 30, of the General Budget of the State for 1995, will be able to request the General Treasury of Social Security to extend the deficiency granted to twenty-two years, along with the extension of the moratorium granted up to a maximum of ten years with annual redemptions.

Additional provision eleventh. Contributions for the financing of the electricity sector in the financial year 2016.

One. With exclusive effect for the year 2016 budget, when the effective collection of the taxes included in the law of tax measures for energy sustainability, as referred to in paragraph 1.a) of the Additional Disposition fifth of Law 17/2012, of December 27, exceeds the joint quantity of 2,704,510,25 thousand euros, it will be possible to generate credit for the amount of the excess collection and up to a maximum of 240,500,00 thousand euros.

Two. The generation of credit referred to in the previous paragraph shall be made in application 20.018.000X.738 "To the CNMC to finance costs of the electricity sector in accordance with paragraph a) of the additional Disposition second of Law 15/2012, of December 27, of fiscal measures for energy sustainability".

Three. The authorization of the credit generation and the corresponding credit supplements in the Budget of the National Commission of the Markets and the Competition will be carried out by the Agreement of the Minister of Finance and Public Administrations.

II

Additional disposition twelfth. Recovery of the extraordinary and additional pay of the month of December 2012.

One. Recovery of the extraordinary and additional pay of the month of December 2012 from public sector staff.

1. Each Public Administration may, in its field, approve within the financial year 2016, and for one time, an extraordinary remuneration, the amount of which shall be the equivalent of the amounts not yet recovered from the amounts actually left to be collected as a result of the removal of the extraordinary payment, as well as of the additional specific additional payment or equivalent pay, corresponding to the month of December 2012, by application of the Royal Decree-Law 20/2012 of 13 July 2012, of measures to ensure budgetary stability and the promotion of the competitiveness, with the scope and limits set out in this provision.

2. The amounts that, in compliance with this additional provision, may be paid for this concept, on the amount no longer to be collected by each employee pursuant to Article 2 of the Royal Decree-Law 20/2012, shall be those equivalent to the proportional portion corresponding to 91 days of the extraordinary pay, additional specific supplement pay and additional pages of the month of December. In those cases where the recognition of all the extraordinary and additional pay of December 2012 has not been carried out, the 91 days shall be reduced in proportion to the number of days which would have been allocated.

For the purposes set out in the preceding paragraph, the calculation of the part of the extraordinary pay and additional payments corresponding to 91 days, or lower, shall be made, in the case of the official or statutory staff, in accordance with the rules of public function applicable in each Administration, or, in the case of the labor staff, to the labor and conventional rules, in force at the time they were no longer received.

The amounts that are recognized by this concept to the staff referred to in Article 2 (5) of Royal Decree-Law 20/2012, for not considering in their remuneration regime the perception of extraordinary payments or to receive more than two per year, shall be equivalent to 49.73% of the amount no longer received by application of the aforementioned precept.

The amounts to be paid will be reduced in the amounts that would have been satisfied by these same concepts and periods of time as a consequence of judicial judgment or other actions.

3. Each Public Administration may approve during 2016 the measures provided for in this Article, taking into account its economic and financial situation.

In the event that, in application of this precept, it was more than one Administration that was responsible for making the payment of this special pay tranche, additional payment of specific supplement and additional payments of December 2012, each Administration may pay, at most, the proportional portion of this tranche that would have been appropriate to make it effective in December 2012.

4. The amounts satisfied by application of the provisions set out in this provision shall cover the scope of the forecasts contained in Article 2 (4) of the Royal Decree-Law 20/2012.

Two. Recovery of the extraordinary and additional pay of the month of December 2012 from the staff of the state public sector.

1. State public sector personnel as defined in points (a), (d) and (e) of Article 22 (1) of Law 2/2012 of 29 June 2012 on the General Budget of the State for the year 2012, as well as the staff of the companies, entities and other bodies of paragraphs (f) and (g) of that provision belonging to the State public sector, shall receive the amounts provided for in paragraph 2 of this provision.

2. The recovery of the extra pay and additional payments referred to in the preceding number shall be made in accordance with the following rules:

(a) The staff included in points 1 and 2 of Article 3 of Royal Decree-Law 20/2012 shall receive the proportional share corresponding to 91 days of the extraordinary pay and additional or equivalent payments of December 2012 that were abolished. In those cases where the recognition of all the extraordinary pay and additional or equivalent payments of December 2012 that were abolished has not been carried out, the 91 days shall be reduced in proportion to the number of days that would have been allocated.

For the purposes set out in the preceding paragraph, for the calculation of the corresponding amounts at 91 days, in relation to the number of total days comprising the extraordinary pay and additional or equivalent pages of December 2012 that were deleted, the rules of calculation applicable to each type of staff shall be used in accordance with its legal regime in force at the time the deletion occurred.

Whenever the applicable regulations do not provide otherwise, the number of total days referred to in the preceding paragraph shall be 183.

(b) Without prejudice to Article 519 of the Organic Law 6/1985 of 1 July of the Judicial Branch, the staff included in points 3, 3a, 3b and 4 of Article 3 of Royal Decree-Law 20/2012 shall receive 49.73% of the amounts left to be collected by application of those provisions.

(c) The provisions of point (a) shall apply to the Secretaries of State, Deputy Secretaries, Directors-General and assimilated persons, as well as to the Permanent Directors and Secretary-General of the State Council, on the same terms as the official staff.

The staff referred to in Article 24.Three of Law 2/2012 shall also be subject to the provisions of point (a). In the event that they have not been entitled to the perception of extraordinary pay, they shall receive 49.73% of the amount no longer received pursuant to Article 4 of the Royal Decree-Law 20/2012.

(d) The High Charges included in points 1 and 3 of Article 4 of the Royal Decree-Law 20/2012 shall be charged a 49.73% of the amount no longer received pursuant to Article 4 of the Royal Decree-Law 20/2012.

(e) To the staff who, without having changed the legal nature of their relationship with the State Administration, have changed their destination within the State Administration, the amounts referred to in this paragraph shall be paid by the ministry, body or entity in which they are providing services on the date of entry into force of this Law, upon request addressed to the staff management body accompanied by certification of the origin of the concepts and amounts effectively left to be received as a result of the abolition of the the extraordinary payment, as well as the additional additional specific payment or equivalent pay, corresponding to the month of December 2012. In the event that such certification has already been presented, it will not be necessary to submit it again.

To the staff who have spent services in a different Public Administration, the amounts referred to in this paragraph shall be paid by the ministry, body or entity to which the extraordinary pay would have been paid, upon request addressed to the staff management body.

To staff who are not in active service or assimilated on the date of entry into force of this Law or who have lost the status of a public employee, the amounts referred to in this provision shall be paid by the ministry, body or entity to which the extraordinary pay would have been paid, upon request addressed to the staff management body, accompanied by certification of the origin rating of the amounts actually left to be received as a result of the removal of the extraordinary pay as well as of the additional specific additional payment or equivalent payments corresponding to the month of December 2012.

In the event that the staff concerned have passed away from the entry into force of this provision, the request referred to in the preceding paragraph shall be made by their heirs in accordance with civil law.

(f) The provisions of the preceding paragraphs shall also apply to the staff of the state public sector foundations, the consortia mainly participated by the General Administration of the State or by the agencies or entities that are dependent on it, as well as to the Banco de España and to the management and other staff of the mutual work accidents and occupational diseases of the Social Security and their joint institutions and institutions.

Three. Application of Article 24 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service. The application of Article 24 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service is suspended and leaves no effect on what is strictly necessary for the application of this provision.

Four. Paragraphs One and Three of this provision are of a basic nature and are dictated by Articles 149.1.18., 149.1.13. and 156.1 of the Constitution.

Additional provision tenth third. Public Employment Offer for access to judicial and tax careers.

In order to comply with the provisions laid down in the Organic Law 6/1985 of 1 July of the Judicial Branch, the Public Employment Offer for access to judicial and fiscal careers that may result from the accumulation of places provided for in Article 20.6 of this Law, will not be able to exceed, in the year 2016, the maximum limit of 100 places, which will be used for the gradual replacement of temporary employment.

Additional provision tenth fourth. Soldiers of troops and marineria.

The maximum military and marine personnel to be deployed on 31 December 2016 will not be able to exceed 79,000 troops.

The Ministry of Defense is authorized to initiate the selection and recruitment process from the approval of this Law.

Additional provision tenth fifth. Recruitment of personnel from public commercial companies and business public entities in 2016.

One. In 2016, the public commercial companies and the business public entities referred to in Article 19 (1) of this Law may proceed to the recruitment of new personnel with the limitations and requirements set out in this provision.

The indicated limitations will not apply in the case of hiring of personnel, official or labor, with a pre-existing relationship of a fixed and indefinite nature in the public sector, autonomous or local, in which, respectively, the corresponding business public entity or commercial company is included. Contracts concluded under this paragraph shall be entitled to continue to receive, from the date of its conclusion, the supplement of seniority in the same amount as it was received by the Ministry, the Public Body, the company, the foundation or the consortium of provenance.

Only in exceptional cases and to meet urgent and undeferred needs, they will be able to carry out temporary hires.

In addition, public commercial companies and public entities that have had profits in two of the last three years may carry out indefinite contracts with a limit of 100 percent of their replacement rate, calculated in accordance with the rules of Article 20 (4) of this Law.

Public commercial companies and public entities other than those included in the preceding paragraph may enter into indefinite contracts with a limit of 60 percent of their replacement rate, calculated in accordance with the rules of Article 20 (4) of this Law. Additionally, they will be able to perform, exclusively for temporary employment consolidation processes, indefinite contracts with a limit of 15 percent of their replacement rate, calculated according to the rules of Article 20.Uno.4 of this Law. Notwithstanding the foregoing, in the case of public commercial companies or public undertakings which manage essential public services for the benefit of which the citizen is subsidised and have had their workforce reduced in the last two years, the limits of 60% and 15% of the replacement rate referred to above shall be computed on the last two financial years.

Two. In the case of commercial companies and state-owned business entities, the indefinite hiring of personnel will require, in any case, in addition to the provisions of paragraph One, a favorable report by the Ministry of Finance and Public Administrations and the majority shareholder.

Likewise, the temporary hiring in the aforementioned companies and public entities, taking into account the above mentioned above, will be done in accordance with the criteria and instructions that, prior to the favorable report of the Ministry of Finance and Public Administrations, are dictated by the majority shareholder of the respective companies.

Commercial companies and state-owned public entities will be required to submit to the Ministry of Finance and Public Administrations, together with the application for authorization of the wage bill, information concerning all the temporary staff who have provided services in the previous year, detailing the number of annual sessions and the cost thereof.

Three. The provisions of paragraph One of this additional provision are of a basic nature and are dictated by the provisions of Articles 149.1.13 and 156.1 of the Constitution.

Additional provision 10th sixth. Recruitment of staff from public sector foundations in 2016.

One. In 2016, public sector foundations will be able to recruit new staff with the limitations and requirements set out in this provision.

The aforementioned limitations will not apply when it comes to hiring personnel, official or labor, with a pre-existing relationship of a fixed and indefinite nature in the state, regional or local public sector in which, respectively, the corresponding foundation of the public sector is included. Contracts concluded under this paragraph shall be entitled, from the date of their conclusion, to continue to receive the supplement of seniority in the same amount as it was received by the Ministerial Department, the Public Body, the company, the foundation or the consortium of provenance.

Only in exceptional cases and to meet urgent and undeferred needs, they will be able to carry out temporary hires.

In addition, the foundations that have the status of agents of execution of the Spanish System of Science, Technology and Innovation under Law 14/2011, of June 1, of Science, Technology and Innovation, and public health foundations, will be able to make indefinite contracts with a limit of 100 percent of their rate of replacement, calculated according to the rules of article 20.Uno.4 of this Law.

For its part, the rest of public foundations will be able to make indefinite contracts with a limit of 50 percent of their replacement rate, calculated in accordance with the rules of Article 20.Uno.4 of this Law.

Two. In the foundations of the state public sector, the indefinite recruitment of personnel will require, in any case, in addition to the provisions of paragraph One, a favorable report by the Ministry of Finance and Public Administration. Temporary contracting, taking into account the above mentioned in the previous paragraph, shall be made in accordance with the criteria and instructions which, after a favourable report by the Ministry of Finance and Public Administrations, are issued by the departments or agencies of protection.

The state public sector foundations will be required to submit to the Ministry of Finance and Public Administrations, together with the application for authorization of the wage bill, information regarding all the temporary staff who have provided services in the previous year, detailing the number of annual sessions and the cost thereof.

Three. The provisions of paragraph One of this additional provision are of a basic nature and are dictated by the provisions of Articles 149.1.13 and 156.1 of the Constitution.

Additional tenth seventh disposition. Recruitment of staff from public sector consortia in 2016.

One. In the terms set forth in the additional 20th of Law 30/1992, of November 26, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, in the year 2016 the consortiums participated mainly by the administrations and agencies that make up the public sector, defined in Article 19, paragraph One of this Law, will be able to carry out indefinite contracts with a limit of 50 percent of their rate of replacement, calculated according to the rules of article 20.Uno.4 of this Law.

Those consortia that have the status of agents of execution of the Spanish System of Science, Technology and Innovation according to Law 14/2011, of June 1, of Science, Technology and Innovation, and the sanitary consortia will be able to make indefinite contracts with a limit of 100 percent of their rate of replacement, calculated according to the rules of article 20.Uno.4 of this Law.

Only in exceptional cases and to meet urgent and non-deferred needs, the consortiums mainly participated by the administrations and agencies that make up the public sector will be able to carry out temporary contracts.

Two. In the consortia mentioned in Section One with majority participation of the state public sector, the indefinite hiring of personnel will require, in any case, in addition to the provisions of paragraph One, favorable report of the Ministry of Finance and Public Administrations. Temporary contracting, taking into account the above mentioned in the previous paragraph, shall be made in accordance with the criteria and instructions which, after a favourable report by the Ministry of Finance and Public Administrations, are given by the departments or bodies with majority participation in them.

Consortia will have to submit to the Ministry of Finance and Public Administrations, together with the application for the authorization of the wage bill, information concerning all the temporary staff who have provided services in the previous year, detailing the number of annual sessions and the cost thereof.

Three. The provisions of paragraph One of this additional provision are of a basic nature and are dictated by the provisions of Articles 149.1.13 and 156.1 of the Constitution.

Additional provision tenth octave. Executive staff of the State Public Sector.

In the year 2016, the number of positions of management personnel in the field of the state public sector, relating to ministerial departments, autonomous agencies, state agencies, public entities, public enterprises, state-owned commercial companies, state public sector foundations and consortia mainly participated by the administrations and agencies that make up the state public sector, will not be increased compared to the existing one at December 31, 2015.

For these purposes, it will be understood by management staff that it is determined by Royal Decree 451/2012 of 5 March, which regulates the remuneration of the maximum responsible and managers in the business public sector and other entities.

Additional provision 10th ninth. Compensation for the service of staff posted abroad.

During the next financial year 2016, the effectiveness of Article 26.3 of Royal Decree 462/2002 of 24 May 2002 on compensation for the service is suspended.

320th additional disposition. Remuneration of the management and other staff of the Working Mutuals with the Social Security and their joint centers.

One. The remuneration which, by any concept, the Directors Managers and the staff who carry out executive functions in the Collaborating Mutuals with the Social Security and their joint centers shall be governed by the provisions of Article 71.4 of the recast text of the General Law of Social Security, approved by the Royal Decree of Law 1/1994, of 20 June, in the wording given by Law 35/2014, of 26 December, amending the recast text of the General Law of Social Security, in relation to the legal regime of the Mutual Work Accidents and Occupational diseases of Social Security, and may be increased by a maximum of 1 percent from the amounts received in 2015.

Two. Without prejudice to the provisions of Article 71.4, the remuneration of the other staff at the service of the Mutuas and their joint centres shall be subject to the provisions of the State Public Sector Labour Staff and, in particular, to the provisions of Article 24 of this Law and the Order of 10 June 2013 in Order HAP/1057/2013 determining the form, scope and effects of the procedure for the authorisation of the wage bill, as laid down in Article 27.3 of Law 17/2012 of 27 December 2013 on State Budgets for the year 2013 State-owned public sector foundations and consortiums mainly participated by the governments and agencies that make up the state public sector.

Three. In accordance with the provisions of the Sixth Transitional Disposition of Law 35/2014 of 26 December 2014, the possible difference between the remuneration received by the staff of the Mutuas and their joint institutions which, at the entry into force of the law, exceeded those resulting from the application of the provisions of Article 71.4 of the General Law on Social Security, will be absorbed by a third party in the year 2016, without the possibility of any excess of remuneration being paid by such staff to the increase provided for in the previous two paragraphs.

Four. For the purposes of applying the limitations laid down in the preceding paragraphs, the remuneration arising from the historical assets of the Mutuas or the entities linked to the assets shall also be computable.

Additional twenty first disposition. Modules for economic compensation for the performance of Judges of Peace and Secretaries of the Courts of Peace.

One. The Judges of Peace, appointed in accordance with the provisions of Article 101 of the Organic Law 6/1985, of July 1, of the Judiciary, shall, according to the number of inhabitants of the municipality's right, receive the annual remuneration shown below, which do not vary from those in force at 31 December 2015:

Annual

1 to 1,999 inhabitants

1.083.56

2,000 to 4,999 inhabitants

1,625.24

5,000 to 6,999 inhabitants

2.166.96

7,000 to 14,999 inhabitants

3.250.36

15,000 or more inhabitants

4.333.80

Two. The staff, excluding those belonging to the bodies at the service of the Administration of Justice, who are acting as Secretary of a Peace Court, with appointment issued for that purpose, shall receive, in accordance with the number of inhabitants of the municipality, the annual amounts indicated below, which do not vary from those in force at 31 December 2015:

Annual

1 to 499 inhabitants

536.60

500 to 999 inhabitants

797.04

1,000 to 1,999 inhabitants

954.88

From 2,000 to 2,999 inhabitants

1.112.60

3,000 to 4,999 inhabitants

1,428.20

5,000 to 6,999 inhabitants

1.743.80

Three. The previous amounts will be financed from the corresponding budgetary applications, and will be paid for quarterly periods in the months of March, June, September and December.

Additional twenty-second disposition. Incentives for the Performance of State Agencies.

The overall amounts of performance incentives resulting from the execution of the management contracts of the State Agencies that have them, will have as a maximum limit the amounts that the Ministry of Finance and Public Administrations have authorized for those same concepts in the year 2015, with a maximum increase of 1 percent.

33rd additional disposition. Amendments to the staff regulations of the Health Centres and Services of agencies under the General Administration of the State.

The modifications of the staff regulations of the Centers and Health Services of agencies dependent on the General Administration of the State that assume net increases in the number of places or the cost thereof, or the transformation of places of health personnel into positions of management personnel and services or vice versa, will be approved after favorable report of the Ministry of Finance and Public Administrations.

Twenty-fourth additional disposition. Teaching staff at the University Centers of Defense.

One. The University of Defense will be able to proceed to the temporary hiring of teaching staff according to the modalities provided for in Articles 49, 50, 53 and 54 of the Organic Law 6/2001, of 21 December, of Universities, with respect to the forecasts that are contained, both in this Law and in the successive Laws of General Budget of the State on the hiring of temporary staff.

Two. The teaching staff employed in accordance with the procedures referred to in the previous paragraph, as well as the modality provided for in Article 52 of the Law of the Organic Law 6/2001, may be recognized, as of January 1, 2016, a supplement of seniority, in accordance with the criteria established for the staff at the service of the General Administration of the State, in the terms and amounts to be determined by the Ministry of Finance and Public Administrations.

Additional twenty-fifth disposition. Limitation of expenditure in the General Administration of the State.

During the year 2016, any new actions proposed by the ministerial departments will not be able to assume a net increase in the personnel costs of the administration.

III

Additional twenty-sixth disposition. Family benefits of Social Security.

As of January 1, 2016, the amount of the family benefits of Social Security, in its non-contributory form, as well as the amount of the income limit for access to them, regulated in Section II of Chapter IX of Title II of the recast text of the General Law of Social Security, shall be as follows:

One. The amount of the economic allocation set out in Article 182 bis.1 shall be calculated on an annual basis of EUR 291.

Two. The amount of the allocations set out in Article 182 bist.2 for cases where the child or child received in charge has the status of disabled person shall be:

(a) 1,000 euros when the child or child in charge has a disability degree equal to or greater than 33 percent.

(b) EUR 4,414,80 when the child in charge is over 18 years of age and is affected by a disability to a degree equal to or greater than 65%.

(c) EUR 6,622,80 when the child in charge is over 18 years of age, is affected by a disability to a degree equal to or above 75% and, as a result of anatomical or functional losses, needs the contest of another person to perform the most essential acts of life, such as dressing, scrolling, eating or analogous.

Three. The amount of child birth or adoption provided for in Article 186.1, in the case of large families, single parents and in the case of disabled mothers, shall be EUR 1 000.

Four. The income limits for entitlement to the economic allowance per child or minor in charge, as referred to in the first and second subparagraphs of Article 182.1.c), are fixed at EUR 11,576,83 per year and, in the case of large families, at EUR 17,423,84, increasing by EUR 2 822,18 for each dependent child from the fourth, including.

Additional twenty-seventh disposition. References made to the additional 20th of Law 36/2014, of December 26, of General Budget of the State for the year 2015.

The references made to the Twenty-fifth Additional Disposition of Law 36/2014, of December 26, of General Budget of the State for the year 2015, shall be understood as being made to the Additional Disposition of the Royal Decree 670/1987 of 30 April 1987, for which the recast text of the Law on Passive Classes of the State is approved.

An additional twenty-eighth disposition. Postponement of the application of the additional 30th of Law 27/2011, of August 1, on the updating, adequacy and modernization of the Social Security system.

The application of the provisions of the additional 30th of Law 27/2011, of August 1, on the updating, adequacy and modernization of the Social Security system is postponed.

Additional twenty-ninth disposition. Economic subsidies referred to in the recast of the General Law on the Rights of Persons with Disabilities and their Social Inclusion, approved by the Royal Legislative Decree 1/2013 of 29 November, and care pensions.

One. From 1 January 2016, the economic subsidies referred to in the recast text of the General Law on the Rights of Persons with Disabilities and their Social Inclusion, approved by the Royal Legislative Decree 1/2013 of 29 November, will be fixed, according to the subsidy class, in the following amounts:

Euros/month

Income Guarantee Subsidy

149.86

-person help subsidy

58.45

allowance and transport expense compensation

63.30

Two. As from 1 January 2016, the care pensions recognised under the provisions of Law 45/1960 of 21 July and in Royal Decree 2620/1981 of 24 July 1981 shall be fixed at EUR 149,86 per month, with two additional payments of the same amount payable in the months of June and December.

Three. Care pensions shall be reviewed on a regular basis, in order to verify that the beneficiaries maintain the conditions required for their recognition and, if not, declare the right to be extinguished and require the recovery of the amounts unduly paid. The Ministry of Employment and Social Security may call for the opening of the review procedures, for the purpose of practicing the economic and budgetary adjustment of the expenditure generated. The results of these procedures will be communicated to the aforementioned ministerial department.

Additional 30th disposition. Update of the amount of economic benefit established by Law 3/2005 of 18 March 2005, recognizing an economic benefit to citizens of Spanish origin displaced abroad, during their age, as a result of the Civil War, and who developed most of their life outside the national territory.

As of 1 January 2016, the amount of the economic benefits recognised under Law 3/2005, of 18 March, to citizens of Spanish origin posted abroad, during their age minority, as a result of the Civil War, and who developed the majority of their life outside the national territory, shall, on an annual basis, amount to the difference between EUR 7,183,29 and the annual amount collected by each beneficiary for the pensions referred to in Article 2 (a), (b) and (c) of Law 3/2005, or the difference between EUR 7,183,29 and the income or annual revenue collected by the beneficiaries referred to in Article 2 (d) of Law 3/2005.

Additional 30th disposition. Increase for the year 2016 of the benefits of great invalidity of the Special Regime of Social Security of the Armed Forces.

The Armed Forces ' Special Social Security Special Regime, caused until December 31, 2015, will see an increase of 0.25 percent in 2016.

Additional 33rd disposition. Social aid to those affected by the Human Immunodeficiency Virus (V.I.H.).

During the year 2016 the monthly amounts recognized in favor of persons contaminated by the Human Immunodeficiency Virus (V.I.H.), as set out in points (b), (c) and (d) of Article 2.1 of Royal Decree-Law 9/1993 of 28 May, granting aid to those affected by the Human Immunodeficiency Virus (HIV) as a result of actions carried out in the public health system, will be determined by the application of the proportions regulated in the letters mentioned above the amount of 611,70 euros.

33rd additional disposition. Financing of the extraordinary pensions for the personnel of the Armed Forces and the State Security Forces and Corps to which Article 20 of Royal Decree-Law 13/2010, of December 3, of actions in the fiscal, labor and liberalizing areas is applied to encourage investment and job creation.

In accordance with the provisions of Article 20 of Royal Decree-Law 13/2010 of 3 December 2010, of actions in the field of taxation, labour and liberalisation to promote investment and job creation, the difference between the amount of the pension for professional contingencies calculated in accordance with the rules of the General Social Security Scheme and that of the extraordinary pension calculated in accordance with the rules of the State Passive Classes Scheme, shall be financed from the budget appropriation of Section 07 of the Passive Classes of the Expenditure Budget of the State.

IV

Additional 30th-fourth disposition. Legal interest in money.

One. In accordance with the provisions of Article 1 of Law 24/1984 of June 29, on the modification of the legal interest rate of the money, this is set at 3.00 percent until December 31, 2016.

Two. During the same period, the interest for late payment referred to in Article 26.6 of Law 58/2003 of 17 December, General Tax, will be 3.75 percent.

Three. During the same period, the interest for late payment referred to in Article 38.2 of Law 38/2003 of 17 November, General of Grants, will be 3.75 percent.

Additional 30th-fifth disposition. State coverage of the risks of the internationalization of the Spanish economy.

The maximum limit for new contracts of coverage for the State of the risks of the internationalization of the Spanish economy, excluding short-term open policies, except those of documentary credits, which will be able to assure and distribute the Spanish Company of Credit Insurance to Export, Company Anonima (CESCE) for account of the State, will be for the year 2016 of 9,000,000.00 thousand euros.

Additional 30th-sixth disposition. Financial support to technology-based companies, capitalization.

The maximum total amount that may be approved during the year 2016 for the operations referred to in paragraph 1 of the second additional provision of Law 6/2000 of 13 December, approving urgent fiscal measures to stimulate family savings and small and medium-sized enterprises, shall be EUR 18,579.76 thousand, which shall be financed from the budget application 27.14.467C.831.15.

The approval of any agreement or call for aid or loans (including the orders of bases and other regulations that the regulations) to make in order to have the credit provided for in the previous paragraph will need the favorable report of the Secretariat of State of Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

Additional 30th-seventh disposition. Financial support to technology-based companies, participative loans.

The maximum total amount that may be approved during the year 2016 for the operations of the financing line set out in paragraph 2 of the additional provision of the second of Law 6/2000 of 13 December, approving urgent fiscal measures to stimulate family savings and small and medium-sized enterprises, will be EUR 20,446.76 thousand, which will be financed by budget implementation 20.16.433M.821.11.

The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

Additional 3000th disposition. Financial support for small and medium-sized enterprises.

The amount of the State's contribution to the financing line created in the additional 20th of the Law No 2/2004 of 27 December, of General Budget of the State for the year 2005, will be 57,425.48 thousand euros, amount to be financed from the budget application 20.16.433M.821.10.

The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

Additional 30th-ninth disposition. Financial support for entrepreneurs and ICT companies-Digital Agenda.

One. The maximum allocation for the financial year 2016 of the financing line set out in the additional fiftieth of Law 17/2012, of 27 December, of the General Budget of the State for the year 2013, will be 15,000 thousand euro and will be financed from the budget implementation 20.12.467I.821.11.

Two. The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

Three. The amount of the failed ones that may be the subject of compensation as a result of the implementation in 2016 of that funding line will have a maximum of 3,015 thousand euros, which will be financed in accordance with the provisions of paragraph Two of the additional fiftieth of Law 17/2012, of December 27, of the General Budget of the State for the year 2013.

Additional disposition quadrumpth. Financial support for young entrepreneurs.

The amount of the State's contribution to the financing line created in the additional 20th of Law 39/2010, of 22 December, of General Budget of the State for the year 2011, will be of 20,446.76 thousand euros, amount to be financed under budget implementation 20.16.433M.821.12.

The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

Additional 41st disposition. Allocation of funds to promote Spanish investment with Spanish interest abroad.

One. The endowment of the Fund for Foreign Investments is set at 50,000,00 thousand euros in the year 2016. The Executive Committee of the Fund for Foreign Investment may approve during the year 2016 operations for a maximum total amount equivalent to 300,000.00 thousand euros.

Two. The endowment of the Investment Operations Fund for Small and Medium-sized Enterprises is set at 5,000.00 thousand euros in 2016. The Executive Committee of the Investment Operations Fund for Small and Medium-sized Enterprises may approve during the year 2016 operations for a maximum total amount equivalent to 35,000.00 thousand euros.

Additional 42nd disposition. Support fund for the promotion and development of infrastructure and services of the Autonomy and Care System.

One. The Support Fund for the promotion and development of infrastructure and services of the Autonomy and Care System, created in the Additional 60th Disposition of the Law of the General Budget of the State for 2009 and which aims to provide financial support to the companies that carry out this activity, will have an endowment for the financial year 2016 of 5,000 thousand euros, contributed by the Ministry of Health, Social Services and Equality. This appropriation will be disbursed and transferred to the State Society of Industrial Participations (SEPI) under the General Budget of the State of 2016.

Two. The procedure and conditions applicable to the management of the Fund, as well as the criteria and procedures for selecting, granting and controlling the financing to be granted by the Fund, shall be those laid down in the agreement signed for the financial year 2009 between the Ministry of Economy and Finance, the Ministry of Health and Social Policy and the State Society of Industrial Participations (SEPI), unless the undersigned institutions consider it necessary to make any changes to their best functioning.

Three. The Fund may use the remnants of previous calls for funding to be awarded to companies in subsequent calls. The Fund may use the resources accruing from the write-downs and the financial returns from financing granted in the financing to be granted to undertakings in new calls.

Four. The Fund may devote part of its resources to the establishment of Funds which would have the same purpose but would limit its scope to an Autonomous Community, subject to a unanimous decision by the Investment and Monitoring Committee provided for in the said Convention. These new Funds, made up of a Convention of the Parties, would have the resources provided by the Fund of the Ministry of Health, Social Services and Equality, the corresponding Autonomous Community and the economic and financial institutions that might be interested.

Five. Upon the liquidation of the Fund, which will take place at the age of ten from the first contribution of the Ministry of Education, Social Policy and Sport, SEPI will enter into the Treasury the amount received from the General Budget of the State, minus the amount corresponding to the failed financing operations, if any, and the expenses resulting from the management of the Fund since its creation, plus the financial returns that can generate the amounts contributed to it.

Six. This Fund has no legal personality. The liabilities of the Fund shall be limited exclusively to those which the managing body has contracted on behalf of the Fund. Similarly, the Fund's potential creditors will not be able to make their claims against the estate of the managing body effective.

Additional 43rd 3rd disposition. State guarantee for works of cultural interest.

One. In accordance with the provisions of paragraph 3 of the Additional Disposition in the ninth of Law 16/1985 of 25 June of the Spanish Historical Heritage, during the financial year 2016, the total amount accumulated, at all times, of the commitments granted by the State in respect of all works or sets of works temporarily transferred for exhibition in institutions of exclusive competence of the Ministry of Education, Culture and Sport, and its public bodies attached, shall not exceed 2,250,000 thousand euros. The amount referred to in point Two of this additional provision shall be excluded from the calculation of the maximum amount.

The maximum limit of the specific commitments granted for the first time in the year 2016 for works or sets of works intended for exhibition in the same exhibition will be 231,000 thousand euros. Once the works have been returned to the transferors and accredited by the persons responsible for the exposures, the term of the guarantee granted without any impact, the amounts committed will cease to be and may be again granted to a new exhibition.

Exceptionally this ceiling may be raised above the 231,000 thousand euros per agreement of the Council of Ministers on the proposal of the Minister of Economy and Competitiveness, on the initiative of the Ministry of Education, Culture and Sport.

The maximum amount committed in a work, for the purposes of its coverage by the State Guarantee, will not exceed 100,000 thousand euros.

Two. The maximum limit of the specific commitments granted to the Foundation Collection Thyssen-Bornemisza regarding the works destined for its exhibition in the headquarters of the Foundation located in Spain in relation to the "Contract of Loan of Works of Art between one part the Foundation Collection Thyssen-Bornemisza and from another Omicron Collections Limited, Nautilus Trustees Limited, Coraldale Navigation Incorporated, Imiberia Anstalt, and the Baroness Carmen Thyssen-Bornemisza", for the year 2016 will be of 500,000 thousand euros.

Three. In 2016, the State Guarantee will also be applied to the exhibitions organized by the Ministry of Education, Culture and Sport, by the National Heritage Management Board, and by the "Sociedad Estatal de Acción Cultural S.A.". (AC/E) " as long as they are held in institutions from which the General Administration of the State is the holder. The State Guarantee will also apply to the exhibitions organized by the Lazaro Galdiano Foundation at the headquarters of its Museum and the Carlos de Antwerp Foundation at the headquarters of its foundation in Madrid.

Additional 44th disposition. Indebtedness of the business public entity ADIF-High Speed.

In order to ensure compliance with the new regulatory regulations of the European System of National Accounts as well as the fulfilment of the objectives and commitments acquired in the area of budgetary stability and financial sustainability, the Public Entity ADIF-High Speed shall specify the authorization of the Ministry of Finance and Public Administrations to carry out the operations of indebtedness, whatever form they are formalized, included in the maximum debt limit of the entity referred to in this Law.

The authorizations will be instrumented according to the following rules, based on the type of operations:

1. In any case, the operations shall be provided for in the plans and programmes of action and/or investment of the Entity.

2. The outstanding short-term debt balance may not vary from the entry into force of this Law and on 31 December 2016 at a level higher than that determined by the Ministry of Finance and Public Administrations.

3. Each of the borrowing operations with a maturity of more than one year shall specify the authorization of the Ministry of Finance and Public Administrations.

4. The authorization file will be sent by ADIF-High Speed to the Ministry of Finance and Public Administrations with all the precise and descriptive documentation of the operations to be carried out and with an indication of the consequences that may result in the plans and programs of action and/or investment of the Entity, as well as for the absorption of Community funds or the fulfillment of other financial obligations assumed by ADIF-High Speed.

V

Additional 45th disposition. Allocation of amounts to activities of general interest considered to be of social interest.

The State will grant to subsidize activities of general interest considered to be of social interest, in the form that is regulated, 0.7 percent of the full quota of the Income Tax of the Physical Persons of the year 2016 corresponding to the taxpayers who express their will in this sense.

For these purposes, the full amount of the tax will be taken into account for the sum of the full amount of the state's full quota and the autonomous total quota in the terms provided for in the Law on the Income Tax of the Physical Persons.

The final settlement of the allocation for the 2016 financial year will be carried out before 30 April 2018, with an interim settlement on 30 November 2017 enabling the early initiation of the procedure for the award of the grants.

The total amount allocated in the 2016 budgets for activities of general interest considered to be of social interest will be distributed by applying the following percentages: 77,72 per 100 to the Ministry of Health, Social Services and Equality, 19.43 per 100 to the Ministry of Foreign Affairs and Cooperation and 2.85 per 100 to the Ministry of Agriculture, Food and the Environment. These percentages shall apply in respect of the final liquidation carried out in the financial year 2016.

Additional 42nd disposition. Funding of the Catholic Church.

Effective since 2016 and indefinitely, the monthly delivery referred to in paragraph Three of the additional 18th of Law 42/2006, of December 28, of General State Budgets for the year 2007, will amount to the twelfth part of the seventy percent of the final definitive liquidation practiced of the system of tax allocation at the beginning of the financial year.

Before 30 November 2017, an interim settlement of the allocation for 2016 shall be carried out, with the final settlement being conducted before 30 April 2018. In both liquidations, once carried out, the two parties will proceed to regularise, in one sense or another, the existing balance.

Additional 40th-seventh disposition. Commercial incentive for the growth of passengers and routes in the airports of the Aena, S.A.

One. Air carriers operating in the Spanish airports managed by Aena, S.A. will be entitled in 2016 to a commercial incentive for their contribution to the growth in passenger numbers of the routes operating from the airports of the network, with respect to 2015.

These incentives are of a commercial nature and therefore do not affect the legal system and the amount of the public assets of Aena S.A. and will not be considered in the tariff update.

Two. For each company that increases the number of passengers carried, both at the airport's source airport and in the Aena, S.A. network, the incentive will be encrypted to an amount equal to 50 percent of the average amount of public service delivery per passenger departure from the route, and will be applied exclusively to the number of additional departure passengers on that route in 2016 with respect to 2015. The incentive to which each air carrier operating the route in question will be entitled will be proportional to its contribution to the growth generated in that route by all the airlines operating on the route.

If in addition, in 2017, that company maintains the number of outbound passengers operated in 2016 on that route, it will be paid an additional 25 per cent of the amount of public benefit per passenger departure corresponding to the same number of passengers incentivised in 2016 on the route in question.

In the case of routes to non-operated destinations in 2015 from an airport in the network, the incentive in 2016 will reach 75 per cent of the average amount of public benefit per outbound passenger on the route, and an additional 25 per cent will be paid in 2017 if the company maintains at least 90 per cent of outbound passengers carried in 2016 on that route.

Three. For each company, if the sum of passengers of the routes of an airport that would give right to incentive is greater than the number of passengers that the company grows in the airport, the number of passengers to compute for the incentive will be the latter.

In this case, the per-route distribution of the number of passengers entitled to incentive will be made in proportion to the company's contribution to the growth of each route.

Four. For each company, if the sum of passengers charged per route of the previous section is greater than the number of passengers that the company grows in the network of Aena, S.A. the number of passengers to compute for the incentive will be the latter.

In this case, the per-route distribution of the number of passengers who will give the right to incentive will be performed in proportion to the passengers per route resulting from the previous paragraph.

Five. In the case of the Canary airports, the incentive will be applied on the amount of the public benefit for the resulting passenger departure once the bonuses corresponding to the public property benefits in Airports of the Canary Islands established in the additional octogesima Disposition third of the Law 2/2012, of June 29, of the State General Budget for the year 2012.

Six. The growth of each company may not be due to the mere transfer of passengers between companies of the same group, or to agreements between companies that can share their program or align strategies in order to access the incentive. For these purposes, Aena, S.A. will assess whether the increase in passengers of a company is due to some of the above conditions, and will have the power to cancel the incentive if it were so.

Seven. For the purposes of this incentive, route is defined as the set of commercial air transport operations of passengers with origin at an airport in Aena, S.A. and destination at another airport. The same route shall be considered to be the same route to that destination which, even if operated at different airports, are part of the same catchment area of the destination.

Eight. For the purposes of this incentive, a route to a destination will be considered to have not been operated in 2015 if it did not exceed 2,500 commercial outbound passengers in the whole of that year. In this same sense, to be considered route operated in 2016, the route to a particular destination must exceed the 2,500 commercial passengers of departure in the whole of that year.

Nine. The incentives must be requested during the month of January 2017 and will be met by Aena, S. A by offsetting its amount with any amounts owed to it by the beneficiaries and, not being possible in whole or in part, by means of their payment in cash before the end of the month of May 2017, and, where appropriate, the part referred to in 2017, before the end of the month of May 2018.

Ten. In order to receive the incentive, the airline must be aware of the payment with Aena, S.A.

Once. For the purpose of this incentive, the following airports, defined by their IATA code, shall be deemed to be included in the same catchment area of the destination:

Basel: BSL, MLH; Belfast: BFS, BHD; Berlin: BER, SXF, TXL; Brussels: BRU, CRL; Bucharest: BBU, OTP; Düsseldorf: NRN, DUS; Glasgow: GLA, PIK; Istanbul: SAW, IST; Frankfurt: HHN, FRA, LHR, LTN, SEN, STN; Paris: BGY, RYG, TRF; Paris: BVA, CDG, ORY; Rome: CIA, FCO; Stuttgart: STR, FKB; Warsaw: WAW, WMI; Venice: TSF, VCE; Verona: VRN, VBS; Vienna: VIE, BTS and New York: EWR, JFK, LGA.

Additional layout 48th. Priority activities of patronage.

One. In accordance with the provisions of Article 22 of Law 49/2002 of 23 December of the tax regime of non-profit entities and of tax incentives for patronage, the following priority activities will be considered during 2016:

1. The ones carried out by the Instituto Cervantes for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.

2. The ones carried out by the Spanish Agency for International Development Cooperation for the fight against poverty and the achievement of sustainable human development in developing countries.

3. The ones carried out by the Spanish Agency of International Cooperation for Development for the promotion and development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture abroad.

4. The promotion and dissemination of the official languages of the different territories of the Spanish State carried out by the corresponding institutions of the Autonomous Communities with their own official language.

5. The conservation, restoration or rehabilitation of the property of the Spanish Historical Heritage listed in Annex XIII of this Law.

6. The voluntary training programmes which have been the subject of a grant by public administrations.

7. The projects and actions of the Public Administrations dedicated to the promotion of the Information Society and, in particular, those aimed at the provision of public services through the Internet.

8. Research, development and innovation in the infrastructures that are part of the National Map of Scientific and Technical Infrastructures (ICTS) approved on October 7, 2014 by the Council of Scientific, Technological and Innovation Policy and which, to this effect, are listed in Annex XIV of this Law.

9. Research, development and innovation aimed at solving the challenges of society identified in the Spanish Strategy of Science and Technology and Innovation for the period 2013-2020 and carried out by the entities that, for these purposes, are recognized by the Ministry of Finance and Public Administrations, at the proposal of the Ministry of Economy and Competitiveness.

10. The promotion of the dissemination, dissemination and communication of the scientific and innovation culture carried out by the Spanish Foundation for Science and Technology.

11. The programmes aimed at the eradication of gender-based violence which have been the subject of a grant by or in collaboration with the Public Administrations.

12. The activities of promotion, promotion and dissemination of the performing and musical arts carried out by or with the support of the public administrations.

13. The ones carried out by the National Library of Spain in compliance with the purposes and functions of cultural character and scientific research established by Law 1/2005, of March 24, regulator of the National Library of Spain and by Royal Decree 1638/2009, of October 30, by which the Statute of the National Library of Spain is approved.

14. The ones carried out by the CEOE Foundation in collaboration with the Superior Council of Sports in the framework of the project "Spain Compete: in the Company as in the Sport" with the purpose of contributing to the impulse and projection of the Spanish SMEs in the internal and international field, the empowerment of young sports talents and the promotion of the entrepreneur as an engine of growth associated with the values of the sport.

Donations, donations and contributions to the activities referred to in the preceding paragraph which, in accordance with paragraph Two of this additional provision, may benefit from the increase by five percentage points of the percentages and limits of the deductions provided for in Articles 19, 20 and 21 of that Law 49/2002 shall have the limit of EUR 50,000 per year for each contributor.

15. The ones carried out by the ONCE Foundation in the framework of the "Opportunity to Talent" Scholarship Program, as well as the cultural activities developed by this entity in the framework of the Biennial of Contemporary Art, the Cultural Space "Change of Sense" and the traveling exhibition "The World Fluye".

Two. The percentages and the limits of the deductions provided for in Articles 19, 20 and 21 of Law 49/2002 shall be raised by five percentage points in relation to the activities referred to in the previous paragraph.

Additional 49th disposition. Tax benefits applicable to the celebration of the "II Centenary of the National Prado Museum".

One. The celebration of the "II Centenary of the National Prado Museum", to be held in 2019, will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of 23 December, of tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event will run from 20 November 2016 to 19 November 2019.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program will be the competence of the National Museum of the Prado, in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and concreteness in plans and programs of specific activities will be carried out by the National Museum of the Prado in accordance with the provisions of the Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Additional disposition quincuagth. Tax benefits applicable to the commemoration of the "20th Anniversary of the Reopening of the Gran Teatro del Liceo de Barcelona and the bicentennial of the creation of the" Societat d' Accionistes ".

One. The celebration of the "20th Anniversary of the Reopening of the Gran Teatro del Liceo de Barcelona and the bicentennial of the creation of the" Societat d' Accionistes ", which will be held in the 2015-2016 artistic season, will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of the tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the support programme for this event will run from 1 July 2016 to 30 June 2019.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional quincuagth disposition. Tax benefits applicable to the commemoration of the "Ibero-American Cities Forum".

One. The "Ibero-American Forum of Cities" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of 23 December, of tax regime of the non-profit entities and of the tax incentives to the patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2016 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional 50th-second disposition. Tax benefits applicable to the "Plan Decenio Málaga Cultura Innovadora 2025".

One. The "Plan Decade Malaga Culture Innovative 2025" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of 23 December, of tax regime of the non-profit entities and of the tax incentives to the patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2016 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional quincuagth provision third. Tax benefits applicable to the celebration of the "20th Anniversary of the Declaration of Cuenca as a World Heritage City".

One. The celebration of the "20th Anniversary of the Declaration of Cuenca as a World Heritage City" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of the tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2016 to 31 December 2016.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional quincuagth provision fourth. Tax benefits applicable to the "FIS World Championships of Freestyle and Snowboard Sierra Nevada 2017."

One. The celebration of the "FIS World Championships of Freestyle and Snowboard Sierra Nevada 2017" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2016 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional 50th-fifth disposition. Tax benefits applicable to the "Twenty-fifth anniversary of the Thyssen-Bornemisza Museum".

One. The celebration of the "Twenty-fifth anniversary of the Thyssen-Bornemisza Museum" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of the tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2016 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Additional provision quincuagesth. Tax benefits applied to the "Barcelona 2018 Waterpolo Championship."

One. The celebration of the "European Championship of Waterpolo Barcelona 2018" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2016 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional 50th-seventh disposition. Tax benefits applicable to the "Centennial of the birth of Camilo José Cela".

One. The celebration of the "Centenary of the birth of Camilo José Cela" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to patronage.

Two. The duration of the programme of support for this event shall run from 1 January 2016 to 30 June 2017.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Additional disposition quincuagesth. Tax benefits applicable to "2017: Year of the retina in Spain."

One. The celebration of "2017: Year of the retina in Spain" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event shall run from 1 January 2016 to 31 December 2017.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Additional quincuagesth provision. Tax benefits applicable to the celebration of the " Caravaca de la Cruz 2017. Jubilee Year. "

One. The celebration of the " Caravaca de la Cruz 2017. Year Jubilee " will have the consideration of exceptional event of public interest for the purposes of the established in article 27 of the Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to the patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2016 to 30 June 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27 (3) of the Law 49/2002 of 23 December on the taxation of non-profit-making entities and on tax incentives for sponsorship.

Additional sexagesth disposition. Tax benefits applicable to "Base Sport Support Plan 2020".

One. The "Plan 2020 of Support to the Base Sport" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to the patronage.

Two. The duration of the programme of support for this event will run from 1 January 2016 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional sexagumpteenth disposition. Tax benefits applicable to the celebration of the "2150th anniversary of Numancia".

One. The celebration of the "2150th anniversary of Numancia" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event will run from 1 January 2016 to 31 December 2016.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional sexagump-second disposition. Tax benefits applicable to the celebration of the "V Centenary of the Death of Fernando the Catholic".

One. The celebration of the "V Centenary of the death of Fernando the Catholic", to be held in 2016 in Madrigalejo, will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to patronage.

Two. The duration of the programme of support for this event will run from 1 January 2016 to 31 December 2016.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional sexagesth provision third. Tax benefits applicable to the "525 Anniversary of the Discovery of America in Palos de la Frontera (Huelva)".

One. The celebration of the "525 Anniversary of the Discovery of America in Palos de la Frontera (Huelva)" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event will run from 1 January 2016 to 31 December 2017.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional sexump-fourth disposition. Tax benefits applicable to " Prevention of Obesity. Light your life. '

One. The project " Prevention of Obesity. Light your life " will have the consideration of event of exceptional public interest for the purposes of the provisions of article 27 of the Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to the patronage.

Two. The duration of the programme of support for this event will run from 1 January 2016 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional sexump-fifth disposition. Tax benefits applicable to the celebration of the "75th Anniversary of William Martin; The English Legacy."

One. The celebration of the "75th Anniversary of William Martin; The English Legacy", to be held in Punta Umbria (Huelva), will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to patronage.

Two. The duration of the programme of support for this event will run from 1 January 2016 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Additional 66th disposition. Tax benefits applicable to the event of departure from the return to the sailing world "Alicante 2017".

One. The event of the departure from the city of Alicante from the return to the world to sailing "Alicante 2017" will have the consideration of event of exceptional public interest for the purposes of the provisions of article 27 of the Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to the patronage.

Two. The duration of the support programme shall be from 1 January 2016 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The benefits of this programme shall be the maximum provided for in Article 27.3 of that Law 49/2002.

Additional sexagesth disposition seventh. Bonus in the Tax on the Increase of Value of the Urban Nature Land for Lorca, Murcia.

One. Exceptionally during 2016, a 50 percent subsidy is granted for the Tax on the Increase in the Value of Urban Nature for the transmissions of the real estate referred to in Article 12 (1) of the Royal Decree-Law 6/2011 of 13 May, adopting urgent measures to repair the damage caused by the seismic movements that occurred on 11 May 2011 in Lorca, Murcia, to be carried out for the reconstruction of the area affected by these earthquakes.

Two. The bonus will apply to the quota resulting from the application of the remaining legally provided bonuses, if any.

Three. The decrease in income as provided for in this provision will be made in the City of Lorca by the General Budget of the State, in accordance with the provisions of Article 9 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March.

Additional sexagitesth disposition. Bonus in the Real Estate Tax for Lorca, Murcia.

One. A bonus of 50 percent of the fees of the Tax on Real Estate is granted for the financial year 2016, with the same requirements established for the exemption regulated in this Tax in article 12 of the Royal Decree-Law 6/2011, of May 13, for which urgent measures are adopted to repair the damages caused by the seismic movements occurred on 11 May 2011 in Lorca, Murcia.

Two. The bonus will apply to the quota resulting from the application of the remaining legally provided bonuses, if any.

Three. The decrease in income as set forth in this provision will be made in the City of Lorca by the General Budget of the State, in accordance with the provisions of Article 9 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March.

Additional sexagnth disposition ninth. Declaration of public utility and social interest in relation to the Public Library of Las Palmas.

The public utility and the social interest of the expropriation of the rights of execution of the judicial decisions related to the demolition of the Public Library of the State in Las Palmas de Gran Canaria are declared, taking into account the public ownership of the site and the construction, its legal status as well of cultural interest and its affectation to the preservation of the equality of all citizens in the conditions of access to culture and the right to education, to the effects provided for in the Law of 16 December 1954, of compulsory expropriation.

Additional septuagesth disposition. Tax regime applicable to transactions arising from the application of the provisions of the Additional Nonumpteenth Disposition and Final Disposition second of Law 36/2014, of State General Budget for 2015.

With effect from January 1, 2015, the National Mint and Timbre-Real Casa de la Moneda will be exempt from the state taxes that could be derived from the constitution of the public commercial company referred to in the Additional Disposition of the fifth and final Disposition second of Law 36/2014 of December 26, of General Budget of the State for the year 2015, as well as of the transmissions, of the actions to the Banco de España, acts or operations of patrimonial mutation, affectation, adage and attribution of administration, statements of work (a) a new one made by the Entity as a result of the restructuring of the euro banknote production activity, including in this branch of activity those arising from the production of the high security paper.

The regime applicable to the National Mint and Timbre-Real Casa de la Moneda, with respect to the Tax on Inheritance Transmissions and Legal Acts Documented, as for all its modalities, will be the one provided for in article 45.I. A) of the recast text of the Law on the Tax of Heritage Transmissions and Documented Legal Acts, approved by Royal Legislative Decree 1/1993 of 24 September.

The indicated transmissions, acts or operations will also enjoy exemption from tariffs or fees for the intervention of public and property registrants and commercial agents.

VI

Additional septuagesth disposition. Health Cohesion Fund.

One. The application of paragraphs (a), (b), (c) and (d) of Article 2.1 of Royal Decree 1207/2006 of 20 October, governing the Health Cohesion Fund, is suspended.

Two. 1. As from 1 January 2016, the amount of expenditure for healthcare provided to patients resident in Spain arising between Autonomous Communities and the National Institute of Health Management and to insured persons displaced to Spain in temporary stay, with the right to assistance in charge of another State, provided under international law in this field, as referred to in Article 2.1.a (b), (c) and (d) of Royal Decree 1207/2006 of 20 October, as well as those relating to health care covered by the Assistance Guarantee Fund created by Article 3 of the Royal Decree Decree-law 16/2012 of 20 April, of urgent measures to guarantee the sustainability of the National Health System and improve the quality and safety of its benefits, will be met on the basis of the compensation of the positive or negative balances resulting from the liquidations carried out by the Ministry of Health, Social Services and Equality and the Ministry of Employment and Social Security, through the National Institute of Social Security, relative to each Autonomous Community and National Institute of Health Management taking as reference period the activity carried out in the previous year.

The Ministry of Health, Social Services and Equality will communicate to the National Social Security Institute during the second quarter of the year the negative balances resulting from the healthcare provided to patients resident in Spain derived between Autonomous Communities and the Assistance Guarantee Fund.

To this end, the Health Cohesion Fund will have the same extra-budgetary nature as the Assistance Guarantee Fund.

2. In order to pay the positive balances resulting from these settlements to the Autonomous Communities and the National Institute of Health Management, the negative balances resulting from the actual expenditure of the payments that the National Institute of Social Security is required to make to the Autonomous Communities or the National Institute of Health Management for a net positive balance for the coverage of the health care referred to in the Additional Disposition of the fifth-eighth of the Law 30/2005 of 29 December, of 29 December, shall be deducted. General Budget of the State for the year 2006.

Next, the net positive balances resulting from global share or actual expenditure will be paid by the National Institute of Social Security to the Autonomous Communities or the National Institute of Health Management once the negative balances resulting from the healthcare provided to patients resident in Spain derived between Autonomous Communities and the Assistance Guarantee Fund have been deducted.

Once these deductions have been made, the National Social Security Institute will communicate it to the Ministry of Health, Social Services and Equality during the third quarter of each financial year. It shall also communicate to the Ministry of Health, Social Services and Equality the negative net balances for actual expenditure that could not be deducted from the net positive balances per global share.

The transfer of the amount of these net positive balances, both in terms of actual expenditure and of the overall quota, to the Autonomous Communities or the National Institute of Health Management, will be carried out by the General Treasury of Social Security, on a proposal from the National Institute of Social Security, during the third quarter of each financial year.

The amount deducted from the Autonomous Communities or the National Institute of Health Management of negative balances in real expenditure, healthcare provided to patients resident in Spain derived from Autonomous Communities and the Assistance Guarantee Fund, will be entered into the General Secretariat of the Treasury and Financial Policy with application to an extra-budgetary account, which will be managed by the Ministry of Health, Social Services and Equality, for compensation between Autonomous Communities and the National Institute of Health Management, for the care provided to people with the right to health care in the National Health System.

This amount will be distributed by the Ministry of Health, Social Services and Equality between the Autonomous Communities and the National Institute of Health Management that present positive net balances for healthcare provided to patients resident in Spain derived between Autonomous Communities and the Assistance Guarantee Fund, once the negative net balances for actual expenditure that have not been able to be deducted from the net positive balances by global quota have been discounted, and in proportion to these positive net balances.

Finally, the negative net balances for healthcare provided to patients resident in Spain derived between Autonomous Communities and the Assistance Guarantee Fund and for actual expenditure that they subtract, shall be compensated, deducted or withheld, as appropriate, from the payments by the Ministry of Finance and Public Administrations of the resources of the financing system when the conditions laid down for this are met.

Additional septuumpteenth disposition. Authorization of payments to account for local and regional services transferred to the Generalitat de Catalunya.

One. The provisions of paragraph One of the additional septuagesth provision of Law 22/2013, of 23 December 2013, of the General Budget of the State for the year 2014, shall apply to the net cost of the services for the transport of passengers by rail from the vicinity and the regional ones whose functions were transferred to the Generalitat de Catalunya, provided in 2015 by Renfe Travieros, S.A.

Two. The book shall be delivered once the General Intervention of the State Administration issues the corresponding financial control report on the settlement proposal drawn up by Renfe-Operadora, in which it will verify in particular that the criteria for imputation of revenue and expenditure are analogous to those arising from the "Contract between the General Administration of the State and the Renfe-Operative Public Entity for the provision of public passenger rail transport services by rail of" suburban "," average distance "and" metric width ", competence of the General Administration of the State, subject to public service obligations in the period 2013-2015. ' The report shall be issued before 30 September 2016.

The largest operating deficit that may have originated in Renfe Traveros, S.A., as a result of decisions of the Generalitat de Catalunya, in use of its powers, in terms of tariff policy or quality standards, commitments and conditions, other than those considered for the purposes of the contract mentioned in the previous paragraph, shall not be the subject of compensation.

Three. After taking into account the financial control report referred to in paragraph 2, the bookkeeping shall be carried out by the following budgetary implementation and the amount of the general budget of the State for 2016: 17.39.441M.447 "Renfe-Traveros, S.A. to compensate for the services of local and regional transport transferred to Catalonia, corresponding to the financial year 2015, pending settlement", in the amount of EUR 110,023,00 thousand.

Four. The transfer referred to in the preceding paragraph shall be of a quantity on account of the final settlement to be agreed in the framework of the methodology approved by the Agreements of 22 December 2009, of the Joint Committee on Economic and Fiscal Affairs of Catalonia, of valuation of the rail passenger transport services provided by Renfe-Operadora in Barcelona and of 17 November 2010 of the same Joint Commission on the assessment of regional services.

Five. After the final settlement, the positive or negative difference resulting from the amount to be paid pursuant to the provisions of the preceding paragraph may be used by the General Administration of the State to increase or undermine the transfers to be made for the services provided in the following financial years.

Additional septuagesth provision third. Regulation of the granting of nominative grants for the financing of the regular public transport of passengers from Madrid, Barcelona and the Canary Islands.

One. For the financial year 2016, under the provisions of Article 22.2.a) and 28 of Law 38/2003, of 17 November, General of Grants, the nominations for the Regional Transport Consortium of Madrid, the Metropolitan Transport Authority of Barcelona-Autoritat of the Transport Metropolita and the Public Administration of the Autonomous Community of the Canary Islands, to be granted by the General Administration of the State, will be granted by resolution of the Secretary of State of Public Administrations.

Two. The grants shall be allocated to the financing by the General Administration of the State of the needs of the regular public passenger land transport system in the following areas of action:

-Madrid: Scope defined in Law 5/1985, of 16 May, of the creation of the Regional Consortium of Public Transport of Madrid (CRTM).

-Barcelona: Scope defined in Article 1 of the statutes of the Metropolitan Transport Authority of Barcelona-Autoritat del Transport Metropolita (ATM), approved by Decree 151/2002, of 28 May, of the Generality of Catalonia-Generalitat de Catalunya.

-Canary Islands: Scope of the Autonomous Community of the Canary Islands.

Three. The bookings shall be carried out in charge of the following budgetary applications and amounts:

-Madrid: 32.01.441M.454 "To the Regional Consortium of Transport of Madrid, for the financing of the regular transport of passengers" for the amount of 126,647.59 thousand euros.

-Barcelona: 32.01.441M.451 "To the Metropolitan Transport Authority of Barcelona, for the financing of the regular transport of passengers" for the amount of 98,632.97 thousand euros.

-Canary Islands: 32.01.441M.453 "To the Autonomous Community of the Canary Islands for the financing of the needs corresponding to the regular transport of passengers from the various Canary Islands" in the amount of 25,000.00 thousand euros.

Four. The payment of the subsidy, from January to June 2016, shall be made by means of monthly advance payments amounting to a twelfth of the budget consignment.

As of July 2016, the payment of the subsidy shall be made after taking into account the liquidation referred to in paragraph 5 and the amounts delivered as advance payments for the first half of 2016, by means of monthly booklets by six parties.

Five. Before 15 July 2016, the addressees referred to in paragraph 3 shall send the following certifications to the General Secretariat for Autonomic and Local Coordination:

-Madrid:

A) Certification of the Autonomous Community of Madrid of the recognized obligations and the material payments made, until June 30, 2016, to the Regional Consortium of Public Transport of Madrid with charge to the budgets corresponding to the financial year 2015.

B) Certification of the City of Madrid of the recognized obligations and the material payments made, until 30 June 2016, to the Regional Consortium of Public Transport of Madrid with charge to the budgets corresponding to the financial year 2015.

If the sum of the payments made by both administrations is equal to the recognised obligations, the contribution entered in the General Budget of the State of the financial year 2016 shall be definitively lifted and shall be delivered in accordance with the second subparagraph of paragraph 4.

If the sum of the payments made by both Administrations is lower than the recognised obligations, the final contribution of the General Administration of the State shall be calculated as the product of the State General Budget 2016 entered by the factor resulting from dividing the payments made between the recognised obligations, both from the 2015 budgets, and shall be delivered in accordance with the second subparagraph of paragraph 4, provided that the resulting figure is higher than the advance payments. done. Otherwise, the amount will be determined and the refund will be instated.

-Barcelona:

A) Certification of the Generality of Catalonia-Generalitat de Catalunya of the recognized obligations and the material payments made, until June 30, 2016, to the Authority of the Metropolitan Transport of Barcelona-Autoritat of the Transport Metropolita with charge to the budgets corresponding to the financial year 2015.

B) Certification of the Barcelona City Council of the recognized obligations and the material payments made, until June 30, 2016, to the Metropolitan Transport Authority of Barcelona-Autoritat of the Transport Metropolita with charge to the budgets corresponding to the financial year 2015.

If the sum of the payments made by both administrations is equal to the recognised obligations, the contribution entered in the General Budget of the State of the financial year 2016 shall be definitively lifted and shall be delivered in accordance with the second subparagraph of paragraph 4.

If the sum of the payments made by both Administrations is lower than the recognised obligations, the final contribution of the General Administration of the State shall be calculated as the product of the State General Budget 2016 entered by the factor resulting from dividing the payments made between the recognised obligations, both from the 2015 budgets, and shall be delivered in accordance with the second subparagraph of paragraph 4, provided that the resulting figure is higher than the advance payments. done. Otherwise, the amount will be determined and the refund will be instated.

-Canary Islands:

Certification of the General Intervention of the Autonomous Community of the Canary Islands of the recognized obligations and the material payments made, until 30 June 2016, to the Island Cabildos, in order to meet the intended purpose in the first base, with charge to the budgets corresponding to the financial year 2015.

If the payments made are the same as the recognised obligations, the contribution entered in the General Budget of the State of the financial year 2016 shall be definitively lifted and shall be delivered in accordance with the second subparagraph of paragraph 4.

If the payments made are lower than the recognised obligations, the final contribution of the General Administration of the State shall be calculated as the product of the State General Budget 2016 entered by the factor resulting from dividing the payments made between the recognised obligations, both from the 2015 budgets, and shall be delivered in accordance with the second subparagraph of paragraph 4, provided that the resulting figure is higher than the advance payments made. Otherwise, the amount will be determined and the refund will be instated.

Six. The grant of these grants by the General Administration of the State is compatible with other grants, aid, income or resources for the same purpose, from any public or private authorities, national, European Union or international organizations.

Seven. No guarantee, guarantee or guarantee will be required for the insurance of the advance payments to be paid by the General Administration of the State.

Eight. The provisions of Law 38/2003, of 17 November, General of Grants, and its implementing regulations, shall apply in all the foregoing paragraphs.

Nine. The General Secretariat for Autonomous and Local Coordination shall take appropriate measures to comply with the provisions of this provision regarding the management of the appropriations corresponding to these grants.

Additional septuagesth disposition. Appropriations from the Ministry of Economy and Competitiveness for the award of grants and support for research and innovation support.

To ensure the correct absorption of the European Regional Development Fund (ERDF), for the period 2014-2020, of the total amount foreseen for the grant of grants and aid financed from the budget appropriations entered in Chapter 7 "Capital transfers" of Section 27 "Ministry of Economy and Competitiveness", for the following services and programmes: Service 13 "Directorate-General for Scientific and Technical Research", programme 463B "Promotion and coordination of scientific and technical research", Service 14 " Directorate General for Innovation and Competitiveness ", programme 467C" Research and technological-industrial development ", € 170,000,00 000 will be reserved for financing in 2016 actions in the regions included in Article 120 (b) and (c) of Regulation 1303/2013 of the European Parliament and of the Council laying down common provisions for the ERDF, ESF, Cohesion Fund, EAFRD and EMFF.

To this end, the minimum amount to be used for financing operations to be carried out in regions covered by Article 120 (b) and (c) of Regulation 1303/2013 of the European Parliament and of the Council shall be reported in the public calls to be made under the 2016 Annual Action Plan.

In the budgetary implementation of the expenditure arising from these new calls, as well as in the derivative of previous calls for exercises, the expenditure must be regionally classified by completing the additional documentation provided for in the accounting regulations, in order to enable the follow-up of the provisions of this article by the competent Delegated Intervention.

The allocation of EUR 30,000,00 000 in the implementation of the CDTI for R & D + i projects in less developed and transitional regions will also be allocated to the CDTI for the purpose of this purpose. The appropriation will be provided to the extent that the Centre for Technological and Industrial Development justifies the expenditure incurred in the regions referred to in the first subparagraph.

Additional septuagesth disposition. Regulatory suspension.

There is no effect for the 2016 exercise as provided for in Article 2 ter 4 of the Organic Law 4/2000 of 11 January on the rights and freedoms of foreigners in Spain and their social integration.

Additional provision septuagesth sixth. Suspension of the application of certain precepts of Law 39/2006, of 14 December, of Promotion of Personal Autonomy and Attention to persons in a situation of dependence.

During the year 2016, the application of article 7.2, of article 8.2.a), of article 10, of article 32.3, first paragraph, of Law 39/2006, of 14 December, of the Promotion of Personal Autonomy and Attention to persons in a situation of dependency, is suspended.

Additional septuagesth disposition. Integral Plan for the Employment of the Canary Islands.

During the year 2016, the application of the fifth additional provision of Law 56/2003, of 16 December, of Employment is suspended.

Additional septuagesth disposition. Implementation of the compensation established in favour of certain Autonomous Communities pursuant to Article 6.2 of the Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, as a result of the state regulation of the Tax on Deposits in Credit Entities, as well as of the payment of the collection of this tax to those Communities.

One. The payments of the compensation provided for in Article 19 (13) of Law 16/2012 of 27 December, adopting various tax measures aimed at the consolidation of public finances and the promotion of economic activity, which are established in favour of certain Autonomous Communities as a result of the state regulation of the Deposit Tax in the Credit Institutions, will be carried out by the concept of non-budgetary operations of the State that will be determined.

The payments of the collections provided for in Article 19 (14) of Law 16/2012 of 27 December, which are carried out in favour of the Autonomous Communities which are entitled to these compensations, shall be made in formalisation and shall be applied as revenue to the concept of non-budgetary operations referred to in the preceding paragraph.

Two. At the end of each financial year, the balance at 30 November of that year of the concept of non-budgetary operations arising from previous operations shall be cancelled in such a way that, if the compensation to each Community is greater than the payments in formalisation made to it by the tax, the difference shall be applied to the appropriation of the expenditure budget provided for in Section 32 'Other Financial Relations with Territorial Authorities', Service 01 'General Secretariat for Autonomous and Local Coordination', Programme 941O 'Other Transfers to Autonomous Communities', Concept 456 ' Compensation to Autonomous Communities. Article 6.2 of the Organic Law on the Financing of Autonomous Communities. "

If the formalization payments made to some Community by the tax are greater than the compensation in their favor, a non-budgetary payment will be made to the Community for the difference.

Additional septuagesth disposition. Criteria for the calculation of the rate of evolution of the tax income of the State mentioned in Chapter I of Title VII of this Law, in accordance with the provisions of Article 121 of the recast text of the Local Government Law Regulatory Law of 5 March.

For the purposes of calculating the deliveries to account for the participation of local entities in the State taxes of Article 121 of the recast text of the Local Government Law Regulatory Law of 5 March, the provisional index of evolution of the tax revenues of the State between 2004 and 2016, will be determined with the criteria set out in Article 20 of Law 22/2009, of 18 December, consisting of:

One. The tax revenues of the State of the year 2016 will be constituted by the state collection in the exercise excluded the tax resources transferred to the Autonomous Communities by IRPF, IVA and IIEE, in the terms provided for in Article 20 of Law 22/2009.

Two. As regards the calculation of the tax revenue of the State of the year 2004, the homogenisation criteria laid down in Article 20 of Law 22/2009 shall be used. This is to be done to simulate the delivery to account of the year 2004 of the Autonomous Communities in terms of cession corresponding to the year 2016. As regards the liquidation of 2002, it shall be calculated by difference between the final performance of the Autonomous Communities in the terms of the sale of the year 2016 and the deliveries which would have been made in accordance with those terms of disposal.

Also, for the determination of the rest of the evolution indices regulated in Chapter I of Title VII of this Law, other than the previous one, the provisions of Article 20 of Law 22/2009 of 18 December 2009 shall apply, replacing, if applicable, the base year 2007 for which it corresponds.

Additional octogesima disposition. Criteria for the calculation of the rate of evolution of the tax revenues of the State for the liquidation of the participation of the local entities in taxes of the State of the year 2014.

For the purposes of the definitive liquidation of the participation of the local entities in the taxes of the State corresponding to the year 2014 and the application of Article 121 of the Recast Text of the Local Government Law of the Local Government of March 5, the rate of evolution of the tax revenues of the State between 2004 and 2014 will be determined by the criteria set out in Article 20 of Law 22/2009 of 18 December, which regulates the system of financing of the Autonomous Communities of the common regime. and Cities with Autonomy Statute, and certain tax rules are amended which consist of:

1. The tax revenues of the State of the year 2014 will be constituted by the state collection in the exercise excluded the tax resources transferred to the Autonomous Communities by the Tax on the Income of the Physical Persons, Tax on the Value Added and by the Excise Taxes, in the terms provided for in article 20 of Law 22/2009.

2. As regards the calculation of the tax revenue of the State of the year 2004 or 2006, the criteria set out in point (e) of the fourth transitional provision of Law 22/2009 shall be used, considering as the base year 2004 or 2006, as appropriate.

Additional octogesima provision first. Criteria for the practice of deductions or deductions from the resources of the financing schemes of the Autonomous Communities and Cities with Autonomy Statute.

One. Where the resources of the financing schemes of the Autonomous Communities and Cities with the Statute of Autonomy are deducted or withheld from various debts affecting the same Autonomous Community or City with a Statute of Autonomy, the General Secretariat for Autonomous and Local Coordination shall first apply the deductions or deductions for liquid debts, due and payable by the Government of the State, by the Autonomous Communities or the Cities with the Statute of Autonomy concerned, as well as by the public law entities of them dependent, on the basis of the taxes which the State is responsible for, and for the purposes of social security contributions.

Two. Following the implementation of the agreements referred to in the previous paragraph, the order for the remainder of deductions or deductions shall be as follows:

1.) The corresponding to liquid debts, due and payable to the state public sector.

2. º) The remainder of deductions or deductions whose agreements have been received at the General Secretariat for Autonomous and Local Coordination.

Three. The deductions or deductions provided for in paragraph 1 shall be charged in proportion to the amount of the debts due to the taxes and the amount of the debts due to the contributions to the Social Security which are incurred in the deduction or deduction. Within each of these two categories as well as those provided for in paragraph 2 of this provision, deductions or deductions shall be made on the basis of the date of entry of the same into the General Secretariat for Autonomous and Local Coordination, with those having an earlier date the first to be applied, without prejudice to compliance with the legally established limits.

Four. For the purposes set out in the preceding paragraphs, the deduction or retention arrangements shall be considered by the relevant managing bodies whose entry has been made at the General Secretariat for the Autonomous and Local Coordination before the fifteenth day of the month preceding the month in which the payments to which they relate are to be made.

Five. If, as a result of the application of this provision, sufficient resources cannot be deducted or withheld to satisfy all the withholding agreements to be considered, the amount outstanding shall be deducted or withheld in the following payment to the Autonomous Community or City with Autonomy Statute for the application of its financing arrangements, according to the rules mentioned in this provision.

Six. The actual amount of withholding tax referred to in Article 10.1 of Royal Decree 635/2014 of 25 July 2014, for which the methodology for the calculation of the average payment period is developed for the public authorities and the conditions and the procedure for the retention of resources of the financing schemes provided for in the Organic Law 2/2012 of 27 April, of budgetary stability and financial sustainability, will be the one that will result from applying the criteria for the practice of deductions or deductions contained in this provision to the amount that is withheld. Article 8 (2) of the Royal Decree is referred to.

Additional octogesima disposition second. Target of the local entity surplus for 2015.

In relation to the destination of the budget surplus of the local entities corresponding to the year 2015, the application of the rules contained in the additional provision sixth of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability is extended for 2016, for which the additional provision of the recast text of the Law of the Local Government, approved by the Royal Legislative Decree of March 5, will have to be taken into account.

For the purposes of paragraph 5 of the last provision cited references to the years 2014 and 2015, they shall be understood as 2016 and 2017 respectively.

Additional octogesima provision third. Compensation and aid groups in favour of the cities of Ceuta and Melilla.

1. In the 942N program, of Section 32 of the General Budget of the State, the set of compensations and aid that are recognized to the cities of Ceuta and Melilla in norms with the rank of law are grouped together. For these purposes, the envelopes that cover the following are grouped together:

-Compensation for the operating expenses of desalination plants, as referred to in Article 106 of this Law.

-Compensation for the liquid collection of the Tax on Production, Services and Import, corresponding to the imports, to the supplementary charge on the work of the tobacco and to the Supplementary Tax on Fuel and Petroleum Fuel of the Cities of Ceuta and Melilla, determined in accordance with the provisions of article 11 of Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures, and which results from the application of Article 106 of this Law.

2. Other aid and grants may be grouped together in Section 32 of the General Budget of the State, which, in order to meet unique and structural needs, receive the cities of Ceuta and Melilla in the field of social services, education, employment and housing, subject to the corresponding credit transfer from the concept in which they are included in the 942N programme of that Section.

The credit transfer shall be carried out at the initiative of the ministerial department in whose budget the appropriations are entered and authorized by the Minister of Finance and Public Administration.

The aid referred to in the previous paragraph will be effective in the form established in the corresponding regulatory instrument, which for the granting of direct grants establishes Article 28 of Law 38/2003, of 17 November, General of Grants, and Royal Decree 887/2006, of 21 July, for which its Implementing Regulation is approved. In that same regulatory instrument, the pool referred to in this additional provision shall, where appropriate, be collected.

3. The aforementioned group is quantified in a total amount of 83.0 million euros for the financial year 2016, and will be independent and compatible with the financing that corresponds to the cities of Ceuta and Melilla by application of the common systems of regional and local financing and the budget credit collected to finance actions in the City of Melilla in the program 942N of Section 32 of the State Budget for the year 2015.

4. The grouping of compensation and aid referred to in this standard shall not entail any alteration of the budgetary, management and control arrangements resulting from the expenditure relating to the various concepts grouped together.

VII

Additional octogesima provision fourth. Determination of the public multi-purpose income indicator (IPREM) for 2016.

In accordance with Article 2.2 of Royal Decree-law 3/2004 of 25 June, for the rationalisation of the regulation of the inter-professional minimum wage and for the increase in its amount, the public multi-purpose income indicator (IPREM) will have the following amounts during 2016:

a) The daily IPREM, EUR 17.75.

b) Monthly IPREM, EUR 532.51.

c) The annual IPREM, EUR 6,390.13.

(d) In cases where the reference to the inter-branch minimum wage has been replaced by the reference to IPREM in application of the provisions of Royal Decree-law 3/2004 of 25 June, the annual amount of the IPREM shall be EUR 7,455,14 where the corresponding rules relate to the minimum inter-professional salary in annual accounts, unless expressly excluded from the extraordinary payments; in this case, the amount shall be EUR 6,390,13.

Additional octogesima disposition fifth. Separation of sources of funding from Social Security benefits.

In accordance with the provisions of the Additional Disposition twelfth of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system, and once the financing of the supplements by pension minimums in charge of the State's General Budget has been formalized, the Government will make progress in ensuring the compatibility of the objectives of budgetary stability and financial sustainability with those of full financing of the non-contributory and universal benefits in charge of the budgets of the Administrations. Public, for which it will assess the conditions of the benefits included in the system that may have this consideration.

Additional octogesima provision sixth. Reduction in the contribution to social security in the cases of change in the job at risk during pregnancy or during natural lactation, as well as in cases of occupational disease.

In cases where, for reasons of risk during pregnancy or risk during natural lactation, the worker, as provided for in Article 26 of Law 31/1995, of 8 November, of the Prevention of Occupational Risks, is intended for a job or a different function and compatible with her state, it shall apply, with respect to the fees payable during the period of stay in the new job or function, a reduction, supported by the Social Security income budget, of 50% of the business contribution in the contribution to the Social security for common contingencies.

The same reduction shall be applicable, in the terms and conditions which are determined in accordance with the rules, in those cases where, for reasons of occupational disease, there is a change of job in the same undertaking or the performance, in a different way, of a job compatible with the worker's condition.

Additional octogesima disposition seventh. Reduction of contributions in people who provide services in the family home.

During the financial year 2016, the benefits in the social security contribution recognized in the unique transitional provision of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system are extended.

Additional octogesima arrangement octave. Postponement of the application of the additional twentieth of Law 27/2011, of 1 August, on the updating, adequacy and modernization of the Social Security system.

The application of what is established in the Twenty-eighth Additional Disposition of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system is postponed.

Additional octogesima disposition ninth. Measures to support the extension of the period of employment of workers with permanent fixed contracts in the sectors of tourism and trade and hotels linked to tourism.

One. Companies, excluding those belonging to the public sector, engaged in activities in the sectors of tourism, as well as those of commerce and hospitality, provided that they are linked to the tourism sector, which generate productive activity in the months of February, March and November of each year and which initiate and/or maintain in high during those months the occupation of workers with contracts of a discontinuous fixed character, will be able to apply a bonus in those months of 50 percent of the business quotas to the Social Security for common contingencies, as well as for the concepts of joint collection of Unemployment, FOGASA and Vocational Training of such workers.

Two. The provisions of this additional provision shall apply from the entry into force of this Law until 31 December 2016.

Additional nonagesth disposition. Management of the services and programmes set out in point (h) of Article 13 of Law 56/2003 of 16 December 2003 on Employment.

The State Employment Service, in accordance with the provisions of Article 13.h) of Law 56/2003, of 16 December 2003, of Employment, shall perform the management of the services and programmes financed from the credit reserve of its expenditure budget, which shall comprise the applications 19.101,000 X.400, 19.101,000 X.401, 19.101,000 X.402, 19.101,000 X.410, 19.101,000 X.411, 19.101,000 X.431, 19.101.241 A. 441, 19.101.241 A. 442 and 19.101.241 A. 482, disaggregated through various subconcepts, according to the different functional areas of the active policies of employment, to finance the following actions:

(a) Services and programmes whose implementation affects a geographical area higher than that of an Autonomous Community, where they require the geographical mobility of unemployed persons or workers participating in them to another Autonomous Community other than their own, or to another country and require unified coordination.

(b) Services and programs aimed at both job seekers and persons employed, for the improvement of their occupation through the collaboration of the Public Service of State Employment with organs of the General Administration of the State or its autonomous agencies, for the implementation of training actions, among others, those that aim to generate quality employment and the improvement of the opportunities of the working people, in particular when they are developed in the framework of plans, strategies or programs of State-level, and execution of works and services of general and social interest relating to exclusive powers of the State.

c) Services and programs of intermediation and active policies of employment whose objective is the labor integration of immigrant workers, carried out in their countries of origin, facilitating the ordination of the migratory flows.

(d) Programs to be established with exceptional character and duration, the execution of which affects the entire national territory, being essential for their centralized management in order to guarantee the effectiveness of the programs, as well as the same possibilities for obtaining and enjoying all potential beneficiaries.

This budget reserve operates as a reserve for the management of active employment policies in the cases mentioned above in favour of the State Employment Public Service, notwithstanding the competences assumed by the Autonomous Communities in the field of work, employment and training.

According to the provisions of Article 14 (4) of Law 56/2003 of 16 December 2003, the funds that make up the credit reserve will not be subject to territorial distribution between the Autonomous Communities with assumed management powers.

Additional nonagesth disposition. Financing of vocational training for employment.

One. Without prejudice to other sources of funding, the funds from the vocational training quota will be used to finance the vocational training system for employment regulated by Royal Decree-Law 4/2015 of 22 March for the urgent reform of the Vocational Training System for Employment in the field of employment, including the public employment and training programmes, all in order to promote and extend to the employed and unemployed workers a training which meets their needs in the labour market and contributes to the development of a knowledge-based economy.

Two. At least 50% of the funds provided for in the previous paragraph will initially be allocated to the financing of the following initiatives and concepts:

-Business scheduled training.

-Individual training permissions.

-Training offer for employed workers.

-Training in Public Administrations.

-Operating and investment expenses of the State Foundation for Training in Employment.

-Actions aimed at the training of social agents for the development of the new functions attributed to them in Law 30/2015, of September 9, which regulates the Professional Training System for employment in the field of employment. The regulation of these actions will be determined in the regulatory development of the aforementioned Law.

The financing of training in the Public Administrations shall be allocated 6,165 per 100 of the amount indicated in the first subparagraph of this paragraph.

This amount, previously mentioned in the percentage corresponding to the imputation rate used for the calculation of the quota according to Law 12/2002, of 23 May, will be included as a differentiated allocation in the budget of the State Employment Public Service expenditure for its contribution to the National Institute of Public Administration, attached to the Ministry of Finance and Public Administrations, in three bookings in the months of February, April and June. In the budget of the National Institute of Public Administration the funds corresponding to the Autonomous Communities and Cities of Ceuta and Melilla will be territorialized for the financing of the continuous training of their public employees. The payment of these funds will be made from the National Institute of Public Administration through nominative transfer to each Community and Autonomous City, with the exception of the Autonomous Community of the Basque Country.

The State Employment Public Service will free the State Foundation for Employment Training funds for the financing of its operating and investment expenses. The aforementioned book will be carried out by fourths, in the second natural fortnight of each trimester. The Foundation shall submit, annually and before 30 April of the following year to the State Employment Public Service, the accounting justification for the expenditure incurred in respect of the funds allocated for its operation.

The remaining 50% will initially be used to finance training actions primarily aimed at unemployed workers, as well as public employment-training programmes, and training provided with extraordinary character through the public network of training centres, in order to ensure a training offer of quality to employed and unemployed workers, as laid down in Article 6.5.e) of Law 30/2015 of 9 September.

The financing of the theoretical training of the contract for training and learning will be carried out in accordance with the regulatory regulations governing the delivery and the characteristics of the training received by the workers.

Three. The Autonomous Communities with statutory powers in the field of active employment policies shall receive from the State Employment Service the transfers of funds for the financing of grants in the field of vocational training for employment managed by those Communities, in the amount resulting from the provisions laid down in the applicable legislation.

Four. The companies listed in the professional training contingency shall have a credit for the training of their employees in accordance with Article 10 of Royal Decree-Law 4/2015, which shall be applied to the amount paid by the undertaking in respect of professional training during the year 2015, the percentage of the bonus which, depending on the size of the undertakings, is set out below:

a) Companies 6 to 9 workers: 100 percent

b) From 10 to 49 workers: 75 percent

c) 50 to 249 workers: 60 percent

d) 250 or more workers: 50 percent

Companies from 1 to 5 workers will have a bonus credit per company of 420 euros, instead of a percentage. They may also benefit from a training loan, in accordance with the terms laid down in that regulation, by companies which, during the year 2016, will open new work centres, as well as newly established companies, when they incorporate new workers into their workforce. In these cases, the companies will have a credit for bonuses, the amount of which will be applied to the number of new employees, the amount of EUR 65.

Companies which, during the year 2016, grant individual training permits to their employees, will have a credit for additional training bonuses to the annual credit which would correspond to them in accordance with the first subparagraph of this paragraph, for the amount resulting from the application of the criteria determined by the Order of the Ministry of Employment and Social Security. The additional credit allocated to all the undertakings which grant the said permits may not exceed 5% of the credit established in the budget of the State Employment Service for the financing of the allowances in social security contributions for vocational training for employment.

VIII

Additional nonaumpteenth disposition. Application of the permit for female employees in the state of pregnancy to the State Administration.

In the General Administration of the State and Agencies and Entities of the State, the permit for female employees in the state of pregnancy referred to in the Final Disposition of this Law will be applicable from its entry into force.

Additional nonagesth disposition third. Extension to the labour force of certain rights on permits and licences and provision for the start of a negotiating period on certain issues of their legal status.

One. The limitation provided for in Article 8 (3) of Royal Decree-Law 20/2012 of 13 July 2012, of measures to guarantee budgetary stability and to promote competitiveness, for the agreements, pacts and agreements for the civil servants and employees of the Public Administrations and their Agencies and Entities, which are related or dependent on them, should be understood as referring to the new wording given by this Law to the permits of public officials.

Two. In the framework of the negotiation with the trade union organizations of their respective fields, the Public Administrations may determine the extent to the staff assigned or dependent on them:

a. The paid leave for the managing officer referred to in the Final Disposition of this Law, and its application through the corresponding normative instrument.

b. The mobility of the employees of the Public Administrations in such a way as to enable them to be able to serve in other administrations, or in the scope of another collective agreement of the same Administration, by means of the procedures that are established to the effect.

IX

Additional nonumpteenth disposition. Creation of State Agencies.

One. During the financial year 2016, no State Agencies will be created from those provided for in Law 28/2006, of July 18, of State Agencies for the improvement of public services.

Two. The creation of the State Agency for Research, as provided for in the Additional Disposition 12th of Law 14/2011 of 1 June, of Science, Technology and Innovation, which will be carried out without an increase in public expenditure, is exempted from the provisions of the previous paragraph. It will not be financed by appropriations from the State's financial budget and whose binding regime will be established in the Budget Law.

The establishment of this Agency may not in any case result in a net increase in structure or personnel, with the corresponding redistribution of personnel, and its operation will have to be carried out with the material resources currently available to the Administration.

Additional nonumpteenth disposition. Modification of the period provided for in Law 16/1985 of 25 June of the Spanish Historical Heritage in relation to the Inventory of the Furniture of the Church.

It is extended by one year, from the entry into force of this Law, the deadline referred to in the additional nonagesitth provision of Law 36/2014 of December 26, of General Budget of the State for the year 2015, in relation to the additional Disposition second of Law 4/2004, of December 29, of modification of taxes and tax benefits of events of exceptional public interest and, in turn, in relation to the temporary provision of Law 42/1994, of December 30, of fiscal, administrative and social measures, and with the Transitional provision fifth of Law 16/1985 of 25 June of the Spanish Historical Heritage.

Additional nonagesth disposition sixth. Extraordinary measures in relation to the drought situation.

One. Exceptionally, in view of the extraordinary drought situation, the Direct Management Convention between the Ministry of Agriculture, Food and the Environment and the State Water Society of the Mediterranean Watersheds is amended. (ACUMED) for the execution of the following works in the amount of EUR 20 million, to be financed from their own funds or from their own funds:

-Modernization of traditional Júcar regadios. Phase I High supply raft in the Royal Acequia de Escalona.

-Modernization of traditional Júcar regadios. Phase I Transport network of Sectors 18 and 19. Algesesi.

-2. Phase. Replacement of pumps in the Eastern Channel Aquifer. Adaptation of transport and transport network.

-Drive infrastructure and connection network for water supply to the Guadalentín Valley.

-Lebor Presa.

-Pressure from the Moreras.

-Recperation of the Camarillas Dam.

Two. According to article 111 bis.3 of the recast of the Water Law, the following exceptions are made to the application of the principle of cost recovery in the actions developed by the State Society Water of the Mediterranean Watersheds, S.A. (ACUMED) modernisation of the traditional irrigation of the Ribera del Júcar and in the second phase of the replacement of East-Channel pumps:

(a) The actions of modernization of the traditional irrigation of the Ribera del Júcar are subject to an economic regime equivalent to that provided for in the Resolution of the Hydrographic Confederation of the Júcar of July 18, 2001, in compensation for the investments made by the agricultural users integrated in the Trade Union Unit of the Sugar Users (USJ) for the construction of the Alarcón reservoir.

b) In the light of the environmental improvement which for the ground water mass of the Eastern Channel means the replacement of water pumps by surface resources, only part of the costs of depreciation of the works of the second phase of the replacement of East-Channel pumps, of which the communities of regants integrated in the Central Board of the Eastern Channel (JCRMO), are beneficiaries, will be passed on.

TRANSIENT PROVISIONS

First transient disposition. Compensation for residence of staff at the service of the state public sector.

During the year 2016, the residence allowance of the state public sector's active personnel will continue to be returned in the areas of the national territory that are recognized, in the same amounts as they are in force at December 31, 2015, with an increase of 1 percent.

However, those who came in receipt of the allowance for residence in amounts higher than those established for state public sector personnel will continue to pay for it without any increase in the year 2016 or with which it proceeds to reach the latter.

Second transient disposition. Personal and transitional allowances.

One. Personal and transitional allowances and other remuneration which are of a similar nature shall be governed by their specific rules and by the provisions of this Law.

Two. The personal and transitional allowances recognised in compliance with the provisions of Article 13 of Law 50/1984 of 30 December 1984 on the General Budget of the State for 1985, to the staff included in the scope of Law 30/1984 of 2 August, will be maintained in the same amounts as at 31 December 2015, being absorbed by the improvements that may result from the change of job.

Even in the event that the change of job determines a reduction in remuneration, the transitional personal complement fixed at the time of the implementation of the new system will be maintained, the absorption of which will be attributed to the improvements that may result from the change of job.

For the purposes of the absorption provided for in the preceding paragraphs, the increase in the general remuneration established in this Law will only be counted in 50 percent of the amount, understanding that the salary, referred to fourteen monthly payments, the complement of destination and the specific one.

In no case will the trienes, the complement of productivity, nor the rewards for extraordinary services be considered.

Three. The personal and transitional supplements recognized to the personnel of the Armed Forces and the bodies of the Civil and National Police Guard, as well as to the staff of the Administration of Social Security and to the statutory staff of the National Institute of Health Management, and other personnel with the right to receive such supplements, shall be governed by the same rules set out in paragraph Two above.

Four. Personal and transitional allowances recognised for staff employed abroad shall be absorbed by applying the same rules laid down for which they provide services on national territory, without prejudice to their removal when the official concerned changes from a country of destination.

Transitional provision third. Cessation of the special scheme of the value added tax equivalent of the value added by civil society.

Civil societies which, during the year 2015, have been taxed on the basis of income tax on the Income Tax of the Physical Persons and have been subject to the special scheme for the surcharge of equivalence of value added tax, and which, with effect from 1 January 2016, will have the status of taxpayers in the company tax and therefore cease in the special scheme, may apply, where appropriate, the provisions of Article 155 of Law 37/1992 of 28 December of the Value Added Tax and Article 60 of the Regulation. of the Value Added Tax, approved by Royal Decree 1624/1992 of 29 December 1992.

REPEAL provisions

First repeal provision. Repeal of the additional 30th of Law 42/1994, of December 30, of Fiscal, Administrative and Social Order Measures.

The additional 30th of Law 42/1994, of December 30, of Fiscal, Administrative and Social Order Measures is repealed.

Repeal provision second. Repeal of the Additional Disposition 10th of Law 40/2007 of 4 December of measures in the field of social security.

Additional provision is repealed under Law 40/2007 of 4 December of measures in the field of social security.

FINAL PROVISIONS

Final disposition first. Amendment of the recast of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of 30 April.

With effect from January 1, 2016, and indefinite validity, the recast text of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of April 30, is amended in the following terms:

One. A new additional provision, the 17th, is added to the recast text of the State Passive Classes Act with the following wording:

" Additional 17th Disposition. Extension to the Passive Classes Regime of the State of the Regulation as set out in Article 163 (2) of the recast text of the General Law of Social Security.

To the pensions of the State Passive Classes that are caused from 1 January 2015, the provisions of Article 163 (2) of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, will apply to them.

For the purposes of this provision, the references made in the article referred to in the first subparagraph of Article 161 (1) (a) and (b), Article 163 (1) and Article 47 of the recast text of the General Law on Social Security shall be understood to correspond, respectively, to Articles 28.2.a), 29, 31 and 27.3 of the recast text of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of 30 April 1987. Also, the term 'contribution period' or 'years' of contributions or contributions shall mean the years of effective service to the State as provided for in Article 32 of the recast text. For their part, the references to the regulatory base and to the maximum ceiling of the basis of contribution in force at each moment, in annual computation, should be understood, respectively, to the regulatory assets referred to in Article 30 of the aforementioned recast text and to the regulator of the group/subgroup A1 established in the General State Budget Law for each financial year, in annual computation.

The provisions of this provision shall apply only in the cases referred to in Article 31 of the recast of the Law on Passive Classes of the State.

Consequently, for the purposes of Articles 39, 42 and 45 of this recast text, the regulatory basis for the different pensions shall consist of the retirement or retirement pension of the deceased, calculated exclusively in accordance with Article 31, without any application of the provisions of this additional provision. "

Two. A new, 18th, additional provision is added to the recast text of the State Passive Classes Act, with the following wording:

" Additional 18th Disposition. Maternity supplement in the pensions of the State Passive Classes Scheme.

1. A pension supplement shall be granted to women who have had natural or adopted children and are beneficiaries of retirement or retirement pensions or permanent incapacity for the service or utility or widower which is caused by the State's Passive Classes Scheme from 1 January 2016.

This supplement, which shall have all the legal effects of a public pension, shall consist of an amount equal to the result of applying to the pension to be recognised, a percentage determined on the basis of the number of children born or adopted before the event causing the pension, according to the following scale:

a) For 2 children: 5 per 100.

b) In the case of 3 children: 10 per 100.

c) For 4 or more children: 15 per 100.

If in the pension to be supplemented are total periods of insurance of pro-rata temporis, in application of international regulations, the supplement will be calculated on the theoretical pension, and the result obtained will be applied the proportion that corresponds to the time quoted in Spain.

The pension to be recognised or the theoretical pension on which the maternity supplement is calculated shall in no case exceed the maximum limit for public pensions laid down in Article 27.3 of this recast text.

In cases where the maximum limit is exceeded, the supplement will be calculated in accordance with the terms set out in this paragraph, estimating the amount of the maximum limit in force at any given time.

2. The maternity supplement will be recognized by the General Directorate of Personnel and Public Pensions Costs of the Ministry of Finance and Public Administrations and by the Directorate General of Personnel of the Ministry of Defense in the field of their respective competencies. However, the competition for the credit will in any case correspond to the General Directorate of Personnel and Public Pensions Costs of the Ministry of Finance and Public Administrations.

The maternity supplement in no case shall form part of the retirement or retirement pension for the purposes of determining the statutory basis for the recognition of pensions in favour of the family members of the staff within the scope of this recast text.

3. Where the amount of the pension to be recognised is equal to or greater than the maximum pension limit set out in Article 27.3 of this recast, only 50 per 100 of the supplement shall be paid.

Also, if the amount of such pension reaches the limit set in Article 27.3 by applying only partially the supplement, the person concerned shall also be entitled to receive 50 per 100 of the part of the supplement exceeding the maximum limit in force at any given time.

The provisions of this paragraph shall also apply in the event that there is a public pension.

4. In cases where the pension to be recognised does not reach the minimum pension amount per year laid down in the corresponding State General Budget Law, the person concerned shall be entitled, in the event of a meeting of the requirements and upon application, to receive the supplement to the minimum rules laid down in Article 27.2 of this recast text. This amount will be added to the maternity supplement, which will be the result of applying the percentage corresponding to the pension initially calculated.

5. In the case of public pension benefits, regardless of the scheme in which they are caused, a single maternity supplement shall be paid in accordance with the following rules:

(a) In the event of more than one retirement pension, the highest supplement shall be paid.

(b) In the case of a retirement pension and widower, the supplement corresponding to the retirement pension shall be paid.

In any case, the addition of the supplement shall be in accordance with the provisions of paragraph 3 of this provision.

6. The maternity supplement shall be subject to the legal status of the pension on which it has been calculated. '

Final disposition second. Amendment of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June.

With effect from January 1, 2016, and indefinite validity, the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of June 20, is amended in the following terms:

One. A new article, the 50a, is added to the recast text of the General Law on Social Security with the following wording:

" Article 50a. Maternity supplement in the contributory pensions of the social security system.

1. A pension supplement, for its demographic contribution to social security, shall be recognised for women who have had natural or adopted children and who are beneficiaries in any social security pension scheme contributory to retirement, widower and permanent incapacity.

This supplement, which will have all the legal effects of a contributory public pension, will consist of an amount equivalent to the result of applying to the initial amount of the pensions a given percentage, which will be based on the number of children according to the following scale:

-In case of 2 children: 5 per 100.

-In case of 3 children: 10 per 100.

-In the case of 4 or more children: 15 per 100.

For the purposes of determining the right to the supplement as well as its amount, only children born or adopted before the event causing the corresponding pension shall be taken into account.

2. Where the amount of the pension recognised initially exceeds the limit laid down in Article 47 without applying the supplement, the sum of the pension and the supplement shall not exceed that limit plus an amount of 50 per 100 of the supplement allocated.

Also, if the amount of the recognized pension reaches the limit laid down in Article 47 by only partially applying the supplement, the person concerned shall also be entitled to receive 50 per 100 of the part of the supplement exceeding the maximum limit in force at any given time.

In cases where the maximum limit is exceeded, the supplement will be calculated in accordance with the terms set out in this paragraph, estimating the amount of the maximum limit in force at any given time.

If the pension to be supplemented is caused by the aggregation of periods of insurance pro rata temporis, in application of international regulations, the supplement will be calculated on the theoretical pension caused and the result obtained will be applied to the corresponding proportion.

3. In cases where the pension initially caused does not reach the minimum amount of pensions which is established annually by the corresponding State General Budget Law, that amount shall be recognised, taking into account the provisions laid down in Article 50. This amount will be added to the supplement per child, which will be the result of applying the percentage corresponding to the initially calculated pension.

4. The pension supplement shall not apply in the case of early access to retirement by the will of the person concerned or in the case of partial retirement, to which Articles 161 bis.2, respectively, relate.B) and 166.

However, the pension supplement to be allocated shall be allocated where, from the partial retirement age, full retirement is reached, once the age has been met in each case.

5. In the case of pension benefits of the Social Security system, the supplement shall be recognised for a child only to one of the beneficiaries ' pensions, in accordance with the following order of preference:

1. To the most favorable pension.

2. If a retirement pension is awarded on a widower's pension, the supplement shall apply to that of retirement.

Where the sum of the recognised pensions exceeds the limit laid down in Article 47 without applying the supplement, the sum of the pensions and the supplement shall not exceed that limit plus an amount of 50 per 100 of the supplement allocated.

Also, if the amount of the recognized pensions reaches the limit set out in Article 47 by applying only partially the supplement, the interested party will also be entitled to receive 50 per 100 of the part of the supplement that exceeds the maximum limit in force at each moment.

In cases where the maximum limit is exceeded by law or regulation for other reasons, the supplement shall be calculated in accordance with the terms set out in this paragraph, estimating the amount of the maximum limit in force at each moment as the initial amount of the sum of the concurrent pensions.

6. The right to the supplement shall be subject to the legal status of the pension in respect of birth, duration, suspension, extinction and, where appropriate, updating. "

Two. New wording is given to Article 147 of the recast text of the General Law on Social Security, which remains as follows:

" Article 147. Compatibility of pensions.

Invalidity pensions in their non-contributory form shall not prevent the exercise of those activities, whether gainful or not, compatible with the state of the invalid, and which do not represent a change in their capacity for work.

In the case of persons who, prior to the start of a gainful activity, have received invalidity pension in their non-contributory form, for the four years following the beginning of the activity, the sum of the amount of the invalidity pension and the income earned by the activity carried out may not be higher, in annual calculation, to the amount, also in annual accounts, of the sum of the public multiple-effect income indicator, excluding the extraordinary payments (IPREM) and the non-contributory invalidity pension in force at any time. If the amount is exceeded, the amount of the pension shall be reduced by the amount necessary to ensure that the amount is not exceeded. This reduction shall not affect the supplement provided for in Article 145 (6) of this Law. "

Three. Section III of Chapter IV, Title I, of the recast text of the General Law on Social Security, is renamed:

"Revaluation, maximum and minimum amounts of pensions and maternity supplement for demographic contribution to Social Security".

Final disposition third. Entry into force of the maternity supplement in the contributory pensions of the social security system.

The supplement for the demographic contribution to Social Security, which is regulated in Article 50a of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, will be applicable, when the circumstances provided for in it are present, to the contributory pensions of retirement, widower and permanent incapacity that are caused from 1 January 2016 and whose holder is a woman.

Final disposition fourth. Amendment of Law 47/2015 of 21 October, regulating the social protection of workers in the maritime-fishing sector.

With effect from January 1, 2016 and indefinite term, Law 47/2015, of 21 October, is amended, regulating the social protection of workers in the maritime-fishing sector, as follows:

An additional fourth provision is added with the following wording:

" Additional provision fourth. Collective of neskatillas and packers.

For the purposes of its framing in the Special Regime of the Social Security of the Sea Workers, it is recognized, as a specialty of the province of Bizkaia, the existence of the collective of neskatillas and packers incorporated as self-employed persons within the third group of contributions referred to in Article 10. "

Final disposition fifth. Amendment of Law 16/2003, of 28 May, of cohesion and quality of the National Health System.

With effect from 1 January 2016 and indefinite validity, Article 3 (2) (d) of Law 16/2003, of 28 May, of cohesion and quality of the National Health System, is amended as follows:

" (d) You have exhausted the unemployment benefit or benefit or other benefits of a similar nature, find yourself in a situation of unemployment, do not credit the condition of insured for any other title and reside in Spain.

To the sole effect of the provisions of this Article, the carrying out of works for an employed or self-employed person, for a period of less than six months, where no new benefit or unemployment benefit is granted, shall not prevent the recovery of the condition of standing which has exhausted the unemployment benefit or allowance. "

The rest of the article remains with the same wording.

Final disposition sixth. Amendment of Law 47/2003 of 26 November, General Budget.

With effect from January 1, 2016 and indefinite term, Law 47/2003, dated November 26, General Budget, is amended as follows:

Article 27 (4) of the General Budget Law is amended, which is worded as follows:

" 4. The rights to be settled and the obligations recognised shall apply to the budgets for their full amount, without the possibility of binding obligations by way of minoring of the rights to be liquidated or already entered, unless the law expressly authorizes it.

The income returns which are declared to be undue by the competent court or authority and those provided for in the rules governing such income, the reimbursement of the cost of the guarantees provided by the managed to obtain the precautionary suspension of the payment of the budgetary revenue, as soon as the declaration of its origin, and the participation in the collection of the taxes when it is legally provided, are exempted from the foregoing provision.

The amounts for unpaid, retrograde or reintegrating payments due to the economic benefits of the Social Security System and those corresponding to the reintegration of current transfers made between entities of the Social Security System will be charged to the budget of current expenses in the exercise in which they are reintegrated, as a minorar of the obligations satisfied in any case.

For the purposes of this paragraph, the resulting amount shall be understood as the resulting amount after applying the exemptions and bonuses that are derived. "

The rest of the article remains with the same wording.

Final disposition seventh. Amendment of Law 62/2003, of December 30, of Fiscal, Administrative and Social Order Measures.

With effect from January 1, 2016 and indefinite term, new wording is given to article 66 of Law 62/2003, of Fiscal, Administrative and Social Order Measures, which is worded as follows:

" Article 66. Financial contributions from the General Budget of the State.

The report of the Secretariat of State for Budgets and Expenses for the realization of capital contributions from the State's General Budget to state commercial companies, as well as to public entities and other public sector entities and funds, will be mandatory.

The purpose of this report will be to assess the financing needs of the institutions and funds, as well as to examine the effects that the proposed contribution could have on the compliance with the principles laid down in the Organic Law 2/2012 of 27 April, on budgetary stability and financial sustainability. "

Final disposition octave. Amendment of Law 42/2006, of December 28, of General Budget of the State for the year 2007.

With effect from January 1, 2016 and indefinite validity, the third paragraph of the third paragraph of the fourth provision of Law 42/2006, of December 28, of General State Budgets for the year 2007, in the wording given by the tenth ninth of Law 22/2013, of 23 December, of the General Budget of the State for the year 2014, is amended as follows:

" Third. Notwithstanding the above rule, where the occupation carried out by the employed person corresponds to one of those listed in Table II, the rate of contribution applicable shall be that provided for in that table for the occupation concerned, whereas the rate corresponding to that occupation differs from that corresponding to the business of the undertaking.

For the purposes of determining the rate of contribution applicable to the occupations referred to in Table II (a), "staff in exclusive office work" shall be deemed to be employed by employees who, without being subjected to the risks of the economic activity of the undertaking, develop their occupation exclusively in the performance of their own office work even if they correspond to the business of the undertaking, and provided that such work is carried out only in the places intended for the offices of the undertaking. "

Final disposition ninth. Amendment of Law 7/2007, of 12 April, of the Basic Staff Regulations.

With effect from January 1, 2016, and indefinite validity, Law 7/2007 of 12 April of the Basic Staff Regulations is amended as follows:

One. The following paragraph is added to Article 50:

"When situations of maternity leave, temporary incapacity, risk during breast-feeding or risk during pregnancy prevent the enjoyment of the holiday in the calendar year to which they correspond, or once the holiday period has begun to occur, the holiday period may be enjoyed even if the calendar year has ended and provided that no more than 18 months have elapsed from the end of the year in which they originated."

The rest of the article remains with the same wording.

Two. A new additional sixteenth provision is added, with the following wording:

" Additional Disposition sixteenth. Paid leave for female employees in the state of pregnancy.

Every Public Administration, in its field, may establish a paid leave of officials, starting from the first day of week 37 of pregnancy, until the date of delivery.

In the case of multiple gestation, this permit may be initiated on the first day of week 35 of pregnancy, until the date of delivery. "

Final disposition tenth. Amendment of Law 8/2009, of 28 August, of financing of the Corporation of Radio and Television Española, S.A.

Article 4 (2) of Law 8/2009, dated August 28, is amended to finance the Corporation of Radio and Television Española, S.A., which has the following wording:

" Article 4. Percentage of the rate of return on the radio public domain reserve.

(...)

2. As long as the State's General Budget laws do not set a different percentage on the rate of return on the radio public domain reserve, the percentage is set at 100%, with an annual maximum amount of EUR 380 million. "

The rest of the article remains with the same wording.

Final disposition eleventh. Amendment of Law 9/2009 of 6 October extending the duration of paternity leave in cases of birth, adoption or reception.

New wording is given to the second final Disposition of Law 9/2009 of 6 October, extending the duration of paternity leave in cases of birth, adoption or reception, which is worded as follows:

" Final Disposition Second.

This Law shall enter into force from 1 January 2017. '

Final disposition twelfth. Amendment of Law 39/2010 of 22 December of General Budget of the State for the year 2011.

With effect from January 1, 2016 and indefinite term, the first paragraph of paragraph Two of the Twenty-third Additional Provision of Law 39/2010 of 22 December 2011 on General State Budgets for the year 2011, which is worded as follows:

" Two. For the application of this line the National Company of Innovation, S.A. (ENISA) will receive loans from the Ministry of Industry, Energy and Tourism (MINETUR) provided for this financing line, which will have a maximum repayment period of eight years, at zero interest rate and without the need for guarantees. "

Final disposition tenth third. Amendment of Law 2/2012, of 29 June, of General Budget of the State for the year 2012.

One. With effect from 1 January 2016 and indefinite term, the additional septuagesth provision is amended, adding a section Three with the following wording:

" Additional septuagesth disposition. Destination of the income obtained by the General Administration of the State in execution of firm sentences handed down by the civil or criminal jurisdiction for crimes committed prior to the dissolution of the City of Marbella.

(...)

Three. It shall also apply to the cancellation of the fractions resulting from the application of the rules contained in the previous paragraph, the amount of the fines and other payments to be made in favor of the General Administration of the State and that the judicial secretaries enter, by order of transfer, in the special account of income to the Public Treasury, "Multas and payments in favor of the State", and, where appropriate, the product of the seized goods or rights, which are recognized to the General Administration of the State, by the civil or criminal courts by means of the judgments (a) a firm judgment as referred to in the preceding paragraph. In the latter case, the goods or rights will be executed directly in accordance with the provisions of article 172 of the General Tax Law and 34 of the General Law of Social Security. In any case not provided for in this additional provision, the General Tax Law or the General Law on Social Security or the General Budget Law, as appropriate, shall apply. "

Two. In the year 2016, a convention may be formalized to finance the execution of projects that aim to promote public or social interest in the municipality of Marbella, by the total or partial destination of the amounts recognized in favor of the General Administration of the State, and entered by it, referred to in paragraph Three of the additional septuagesite provision of Law 2/2012, of June 29, of General State Budgets for the year 2012, and which are not intended to cancel debts in the terms set out in that paragraph. For the purposes of this paragraph, Law 38/2003 of 17 November, General of Grants, will apply.

Final disposition tenth fourth. Amendment of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system.

With effect from January 1, 2016 and indefinite term, new wording is given to the 12th Final Disposition of Law 27/2011, on the updating, adequacy and modernization of the Social Security system, in paragraph 1, point (d), in the following terms:

"(d) Final Disposition 10th, which shall enter into force on 1 January 2017."

The rest of the article remains with the same wording.

Final tenth fifth disposition. Amendment of Royal Decree-Law 14/2012 of 20 April of urgent measures to rationalize public expenditure in the field of education.

Article 4 of Royal Decree-Law 14/2012 of 20 April, of urgent measures to rationalize public expenditure in the field of education, is amended, which is worded in the following terms:

" Article 4. Replacement of teachers.

1. In public schools, the appointment of interim officials for temporary replacement of the holders of teachers shall only take place at the end of 10 days from the situation giving rise to the appointment. The ten-day period before the appointment of the interim official must be met with the resources of the teaching centre itself.

Notwithstanding the foregoing paragraph, the appointment of interim officials may be immediately referred to by temporary replacement of the teachers in the following cases:

When the substitute teacher pays attention to students with specific needs for educational support.

When the replaced teacher provides services in schools that have fewer than two educational lines.

When the replaced teacher gives teaching in the second course of Baccalaureate.

When the cause of the substitution is the situation of maternity, paternity, adoption or acceptance, both preadopted and permanent or simple, in accordance with the Civil Code or the civil laws of the Autonomous Communities that regulate it.

2. The provisions of the above paragraph shall also apply to the replacement of teachers in private educational establishments with public funds. "

Final disposition tenth sixth. Amendment of Law 22/2013, of 23 December, of General Budget of the State for the year 2014.

With effect from January 1, 2016, and indefinite validity, the Additional Disposition, ninth of Law 22/2013, of 23 December, is amended, which is worded as follows:

" During the year 2016, the State Society of Lotteries and Gambling, S.A. will be able to finance collaboration and sponsorship agreements with the Spanish Red Cross and the Spanish Association for the Fight against Cancer, signed prior to 31 December 2015, under the conditions that have been established in them, guaranteeing for each of the above an economic contribution equivalent to the average of the income received individually, as a result of the finalists of the National Lottery for the benefit of the respective institutions, of the the last four years in which these draws were held.

Additionally, prior to the favorable report of the Ministry of Finance and Public Administrations, the State Lotteries and Betting Society of the State, S.A. will be able to subscribe and finance agreements in 2016 for the promotion of activities, among others, of a social, cultural and sporting character, with other entities. It may also finance agreements of this kind already signed before 31 December 2015.

The contributions referred to in the previous two paragraphs may not exceed 2 percent of the profit after tax of the State Company for the financial year 2015. "

Final 10th disposition seventh. Amendment of Law 29/2014 of 28 November of the Staff Regulations of the Civil Guard.

With a date of January 1, 2016, and indefinite validity, the transitional provision sixth of Law 29/2014, of 28 November, of the Staff Regulations of the Civil Guard, is amended, with the following wording:

" Transitional provision sixth.

1. Students who complete their training period after 1 July 2017 will have access to the employment of alferez at the level of officers of Law 42/1999 of 25 November, when the training is for such a scale.

2. The fuses of the scale mentioned above shall be a lieutenant on their home scale when the minimum time of service currently established for their use and by the age system is met. Those who have completed it on 1 January 2016 shall be promoted with that date of effectiveness and without any economic rights being generated. They shall remain in the positions they occupy until they obtain a new destination or the new cataloging of the same shall be carried out, which shall be completed within the maximum period of one year from the date of effectiveness of the new employment conferred.

By way of derogation from the preceding paragraph, if their promotion to the employment of a lieutenant corresponds to them at a later date than that in which they are obtained by those who enter by professional promotion on the scale of officers, they shall be promoted to such employment with the date of seniority immediately preceding that of those, without the fulfilment of the minimum time of service in employment being applied to them.

3. They shall be incorporated in their case to the new scale of officers by ascending to Lieutenant, in accordance with the provisions contained in this Law. "

Final disposition tenth octave. Amendment of Law 36/2014 of 26 December of General Budget of the State for the year 2015.

With effect from January 1, 2016, and indefinite validity, Law 36/2014 of 26 December 2015 of General Budget of the State for the year 2015 is amended as follows:

New wording is given to the additional 10th Disposition of Law 36/2014, which is worded as follows:

" Decide first. Centralisation of appropriations.

One. The approval of the ministerial orders of centralization dictated by the Minister of Finance and Public Administrations pursuant to Article 206.1 of the recast text of the Law on Public Sector Contracts approved by Royal Legislative Decree 3/2011, of 14 November, will determine, if necessary and prior to the commencement of the processing of the file of each contract, the communication by the Directorate General of Rationalization and Centralization of the Contracting to the different entities mentioned in paragraphs (a), (b), (c), (d), (e) and (f) of Article 2.1 of this Law, included in the subjective scope of these contracts, the amount by which they shall carry out the credit retention in accordance with the distribution of the subject-matter of the contract.

Two. The processing of the corresponding credit transfer from the budget of the recipient body to finance the expenditure to be charged to the 923R "Centralized Recruitment" Budget Programme of Section 31, or where this transfer is not possible in accordance with the applicable budgetary regime, by credit generation in the Budget Service 05 "Directorate-General for Rationalization And Centralization of Contracting" of Section 31 "Expenditure of various Ministries" for the income to be made by the recipient of the subject-matter of the contract They will be approved by the Minister of Finance and Public Administrations, at the initiative of the Directorate General for Rationalization and Centralization of the Contracting Government, and on a proposal from the Secretariat of Finance and Public Administrations.

Three. These credit modification files will be initiated after the budgetary process for allocating appropriations approved in the general budget of the State has been completed.

This credit allocation system will be combined with the initial allocation to the aforementioned Budget Service, in line with the new centralised contracts dealt with and those that are already formalised. "

Final disposition tenth ninth. Amendment of Law 7/1985, of 2 April, Regulatory of the Bases of the Local Regime.

With effect from 1 January 2016 and indefinite validity, a new paragraph is added to Article 104.bis (1) (g) of Law 7/1985, with the following wording:

" These Councils, if they were from the most populous municipality within a Metropolitan Area, may include in their templates an additional number of staff positions, which may not exceed the following number:

-Six, if the municipality has a population of 500,000 to 1,000,000 inhabitants.

-Twelve, if the municipality has a population between 1,000,001 and 1,500,000 inhabitants.

-Eighteen, if the municipality has a population of more than 1,500,000 inhabitants. "

Final disposition 20th. Amendment of the Royal Legislative Decree 1/2015 of 24 July, approving the recast of the Law on the guarantees and rational use of medicines and medical devices.

With effect from January 1, 2016, and indefinite validity, the following modifications are introduced in the Royal Legislative Decree 1/2015, of July 24, which approves the recast text of the Law on guarantees and the rational use of medicines and medical devices.

One. Article 4 (6) is amended as follows:

" 6. For the purposes of ensuring the independence of decisions related to the prescription, dispensing, and administration of medicinal products in respect of commercial interests, the direct or indirect offer of any incentive, bonuses, discounts, premiums or gifts, by those who have direct or indirect interests in the production, manufacture and marketing of medicinal products to the healthcare professionals involved in the cycle of prescription, dispensing and administration of medications or to their relatives and persons of coexistence is prohibited. This ban will also apply when the offer is made to healthcare professionals who prescribe medical devices. Except for the previous prohibition, the discounts for early payment or purchase volume, which are made by the distributors to the pharmacy offices, provided that the purchase of a product in front of its competitors is not encouraged and reflected in the corresponding invoice. These discounts may be made for medicinal products financed from the National Health System, provided that a monthly record of such discounts is carried out in the companies holding the same and in the distribution entities, inter-connected with the Ministry of Health, Social Services and Equality. "

Two. Article 14 (2) is amended as follows:

" 2. The name of the medicinal product may consist of a name of fantasy which cannot be confused with the common name, or a common or scientific name accompanied by a trade mark or the name of the marketing authorisation holder.

The name of the medicinal product may not be confused with a Spanish official name or an international name or be misleading about the therapeutic properties or the nature of the medicinal product.

Generic medicinal products must be designated with a Spanish official name of active substance and, failing that, with the international name or, if this does not exist, with the usual or scientific common name of that substance, accompanied, where appropriate, by the name or mark of the holder or manufacturer; likewise, they may be referred to as a trade mark provided that it cannot be confused with a Spanish official name or an international common name or mislead on the therapeutic properties or the nature of the medicinal product. They shall also be identified with the acronym EFG (Generic Pharmaceutical Equivalent). '

Three. Article 87 (4) is amended as follows:

" 4. Where the prescription is made on an active basis, the pharmacist shall dispense the lowest-priced medicinal product from its homogeneous group. '

Four. Article 89 (5) shall be amended as

:

" 5. Where the prescription is made by trade name, if the prescribed medicinal product has a higher price than the lower price of its homogeneous group, the pharmacist shall replace the prescribed medicinal product with the lowest price of its homogeneous group. In the case of biosimilar medicinal products, the rules in force shall be respected in accordance with specific rules on substitution and interchangeability. '

Five. Article 94 (7) shall be amended as

:

" 7. As a general rule, the financing price for the National Health System will be less than or equal to the industrial price of the drug applied when it is dispensed outside the National Health System. The pharmaceutical laboratories, the distribution entities and the pharmacy offices through the Collegial Pharmaceutical Organization, must provide the necessary information to make the reimbursement due by the pharmacy offices to pharmaceutical laboratories and distribution entities in those medicines that have been dispensed outside the National Health System. Such information shall be obtained through the System to be determined in order to comply with the provisions of the European Commission pursuant to Article 54a of Directive 2001 /83/EC. '

Six. Article 102 (2) is amended as follows:

" 2. Only the outpatient pharmaceutical provision which is dispensed with by means of an official medical prescription or dispensing order through pharmacy offices shall be subject to the user's contribution. "

Seven. The amount of the fees corresponding to the headings 7.3, 7.4, 7.5, 7.6, 7.7 and 7.8 of Article 123 (1) Group VII 'Certifications and reports' shall be amended as follows:

" 7.3

Rate for scientific advice for drugs that include questions about (a) clinical development, or (b) quality and safety, or (c) quality and bioequivalence studies in the case of generic drugs

2.112.20 €

7.4

Rate for scientific advice for medicines that include questions about (a) quality, or (b) security, or (c) bioequivalence studies in the case of generic drugs

633.66 €

7.5

Rate for follow-up advice on assumptions included under heading 7.2

2.112.20 €

Rate for follow-up advice on assumptions included in the epigraph 7.3

1,056,10 €

Rate for tracking advice for assumptions included in heading 7.4

316.83 €

Rate for advice for classification of variations not classified under Article 5, and for grouping of variations, as per Article 7, of Regulation (EC) European Commission 1234/2008

344.41 € "

Eight. The amount of the fees for headings 9.11 and 9.12 of Article 123 (1) Group IX 'Veterinary medicinal products' shall be amended as follows:

" 9.11 Rate by assessment of periodic annual safety report of a veterinary medicinal product, whether or not registered in Spain (the amount of the rate 9.10 in force during the corresponding financial year) x 2

9.12 Rate by assessment of periodic safety report three years or more than three years of a veterinary medicinal product, whether or not registered in Spain (the amount of the rate 9.10 in force during the corresponding financial year) x 6. "

(The rest of Article 123 remains with the same wording.)

Final disposition twenty-first. Amendment of Royal Decree 177/2014 of 21 March 2014 regulating the system of reference prices and homogeneous groups of medicinal products in the National Health System, and certain information systems for the financing and pricing of medicinal products and medical devices.

Article 5 (1) is amended as follows:

" 1. On an annual basis and after reporting to the Government Delegated Committee for Economic Affairs, the person holding the Ministry of Health, Social Services and Equality by means of the relevant order, shall update the reference price system by establishing the new reference sets and the reference prices for the presentations of medicinal products included therein, the review of the reference prices of the medicinal product presentations included in the existing sets and, where appropriate, the deletion of the sets when they cease to comply. the requirements laid down in Article 3. The report shall contain an express reference to the methodology followed in the procedure for drawing up the relevant order and, in particular, the criteria for applying the assumptions referred to in Article 4.4. To this end, the processing of the said annual update order shall be initiated, each year, in the month of April and the information of the official Nomenclator of the pharmaceutical supply of the National Health System of application shall be used on the 1st of the month of April in which the processing of the corresponding order is initiated. "

Final disposition twenty-second. Amendment of Law 13/2011, of 27 May, of regulation of the game.

With effect from January 1, 2016 and indefinite term, new wording is given to the third provision of Law 13/2011, which is worded as follows:

" Additional provision third. State Sports Betting.

One. The Ministry of Education, Culture and Sport will assume, through the Superior Council of Sports, the obligations arising from the Royal Decree 419/1991, of 27 March, which regulates the distribution of the collection and prizes of the sports betting of the State.

Two. The entities benefiting from the allocations and the percentages of financial allocation for each of them, will be the result of applying the following percentages to the forecast of tax collection on the Activities of the Game in relation to the mutual sports betting of football:

-49.95% for Provincial Diputations, through the respective Autonomous Communities.

-45.50% for the National Professional Football League.

-4.55% for the Royal Spanish Football Federation for non-professional football. During the year 2016, exceptionally, this amount will be used to finance the endowment of equipment and the construction of the sports facilities that will host the Tarragona Mediterranean Games 2017. For these purposes, the amount obtained after applying 4.55% of the collection for the Tax on the Activities of the Game in relation to the sports betting of football, will be perceived by the Superior Council of Sports, which will direct it to the fulfillment of the objective mentioned above.

Three. The amounts paid to the various beneficiaries shall be taken into account in the collection which is finally obtained in each financial year by the Tax on the Activities of the Game.

After the corresponding financial year, the final settlement of the deliveries to account shall be carried out, as follows:

If the amount of the deliveries to account will result from the amount less than the actual collection obtained in the budget year for the Tax of the Activities of the Game, the corresponding generation of credit will be processed by the difference.

In the event that the amount of the deliveries to account is higher than the actual collection obtained in the financial year for the Tax of the Activities of the Game, the difference of the deliveries to be made in the financial year shall be deducted. "

Final disposition twenty-third. Amendment of the recast text of the Law of Ports of the State and the Merchant Navy, approved by Royal Legislative Decree 2/2011 of 5 September.

The recast text of the Law of Ports and the Merchant Navy, approved by Royal Legislative Decree 2/2011, of 5 September, is amended in the following terms:

One. Article 197 (1) (j) is amended with the following content:

" (j) To vessels using natural gas for their propulsion on the high seas, as well as to vessels which during their stay in port use natural gas or electricity supplied from dock for the feeding of their auxiliary engines: 0,5.

This coefficient shall not apply to vessels engaged in the transport of natural gas, unless during their stay in port they use electricity supplied from dock for the feeding of their auxiliary engines.

This coefficient shall be compatible with the coefficients of the preceding letters. "

Final disposition twenty-fourth. Regulatory development.

The Government is empowered to dictate how many provisions are necessary for the implementation and development of this Law.

Final disposition twenty-fifth. Management of budget appropriations in respect of Passive Classes.

During the year 2016, the power conferred in the third final Disposition of Law 39/1992, of 29 December, of General State Budgets for 1993 is extended.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, 29 October 2015.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY

ANNEX I

Distribution of Program Credits

(Thousands of Euros)

Classif. per programs

Explanation

Cap. 1 to 8

Cap. 9

Total

111M

Judicial Power Government.

31.672.75

31.672.75

111N

Address and General Services of Justice.

45.240.20

45.240.20

111O

Selection and training of judges.

14,547.44

14,547.44

111P

Documentation and judicial publications.

8.663.37

8.663.37

111Q

Justice Administration Staff Training.

9.250.14

9.250.14

111R

Fiscal Career Training.

3.098.01

3.098.01

112A

Justice and Fiscal Ministry Courts.

1.465.024.13

1.465.024.13

113M

Records linked to Public Faith.

26,815.75

26,815.75

121M

Administration and General Services of Defense.

1.167.948.84

1.167.948.84

121N

Armed Forces Personnel Training.

384.906.94

384.906.94

121O

Personal in reservation.

524.130.18

524.130.18

122A

Modernization of the Armed Forces.

202.053.66

202.053.66

122B

Special modernization programs.

6.842.50

6.842.50

122M

Armed Forces Operational Expenses.

2.197.422.95

2.197.422.95

122N

Logistic Support.

1.250.986.84

1.250.986.84

131M

Security and Civil Protection General Management and Services.

68.013.18

68,013.18

131N

Training of State Security Forces and Forces.

94,917.76

94,917.76

131O

Forces and Bodies in reserve.

426,648.93

426,648.93

131P

Asylum law and stateless.

6.201,00

6.201,00

132A

Citizen Security.

5.299.146.44

72.60

5.299.219.04

132B

Road safety.

754.517.80

754,517.80

132C

Police acts on drugs.

76.540.58

76.540.58

133A

Penitentiary Institutions and Institutions.

1.149.713.63

1.149.713.63

134M

Civil Protection.

14.085.15

14.085.15

135M

Protecting personal data.

13.833.13

13.833.13

141M

External Affairs Directorate and General Services.

64.429.42

64.429.42

142A

State action on the outside.

736.538.94

736.538.94

142B

Diplomatic action to the European Union.

21,248.73

21,248.73

143A

Development cooperation.

517.715.34

517.715.34

144A

Cooperation, promotion, and cultural dissemination abroad.

128.008.09

128.008.09

144B

Cooperation, promotion, and educational dissemination on the outside.

9.999.33

9.999.33

211M

Social Security contributory pensions.

111.691.309.56

111.691.309.56

211N

Passive Classes Pensions.

13.419.284.71

13.419.284.71

211O

Other Passive Classes and Benefits.

41.326.33

41.326.33

212M

Non-contributory pensions and assistance benefits.

2.301.391.14

2.301.391.14

212N

War Pensions.

190.571.61

190.571.61

212O

Managing and controlling pension minimums.

7.409.936.20

7.409.936.20

219M

Managing Social Security Economic Benefits.

388.865.84

388.865.84

219N

Passive Classes Pension Management.

6.240.40

6.240.40

221M

Temporary disability and other Social Security benefits.

10.208.026.38

10.208.026.38

222M

Economic Benefits of Administrative Mutualism.

363.954.92

2.00

363.956.92

223M

Pay Warranty Stations.

1.087.118.47

1,087,118,47

224M

Economic Benefits by Eesc.

26,609.44

26,609.44

231A

National Drug Plan.

14.692.44

14.692.44

231B

Actions in favor of emigrants.

69,458.23

69,458.23

231C

Social Security Social Services to persons with disabilities.

55,675.53

55.675.53

231D

Social Security Social Services to older people.

117.489.44

117,489.44

231E

Other Social Security social services.

47.651.29

47.651.29

231F

Other social services in the State.

312.661.70

312.661.70

231G

Childcare and families.

11.970.49

11.970.49

231H

Actions in favor of immigrants.

312.696.33

312.696.33

231I

Personal Autonomy and Dependency Care.

1.252.289.19

1.252.289.19

232A

Promotion and Services to Youth.

28.953.16

28.953.16

232B

Equal opportunities between women and men.

19.741.84

19.741.84

232C

Actuations for comprehensive prevention of gender violence.

25.228.18

25.228.18

239M

Social Security Social Services Management.

27.714.70

27.714.70

241A

Promoting work integration and stability.

5.178.875.88

5.178.875.88

241N

Developing stand-alone work, social economy, and corporate social responsibility.

36.040.06

36.040.06

251M

Benefits to the Unemployed.

19.620.938.90

19.620.938.90

261N

Promotion, administration, and help for rehabilitation and access to housing.

552.784.21

300,00

553.084.21

261O

Building and Building Building.

32.862.81

32.862.81

261P

Urbanism and soil policy.

1.462.07

1.462.07

291A

Security and Social Protection Inspection and Control.

122.939.74

122.939.74

291M

Social Security and Social Security Directorate and General Services.

5.867.183.76

646.65

5.867.830.41

311M

Health, Social Services, and Equality General Services and Services.

65.903.84

65.903.84

311O

Health and Professional Management Policies.

8.835.66

8.835.66

312A

Hospital Assistance in the Armed Forces.

130.723.07

130.723.07

312B

Primary health care. National Institute of Health Management.

64.174.94

64.174.94

312C

Specialized health care. National Institute of Health Management.

150.932.62

150.932.62

312D

Maritime Medicine.

31.373.77

31.373.77

312E

Administrative Mutualism Healthcare.

2.164.040.21

2.164.040.21

312F

Primary Healthcare Primary Care Collaborators and I.S.M.

857.211.89

857.211.89

312G

Specialist mutual health care partners with Social Security and I.S.M.

419.824.03

419.824.03

313A

Healthcare and pharmacy services.

51.515,22

51.515,22

313B

Public health, health, and quality.

35.709.75

35.709.75

313C

Food security and nutrition.

15.807.24

15.807.24

313D

Donation and transplantation of organs, tissues, and cells.

4.065.41

4.065.41

321M

Education, Culture, and Sport General Management and Services.

89,541.81

89,541,81

321N

Continuing Education Teacher Training.

3.258.17

3.258.17

322A

Child and primary education.

161.689.91

161.689.91

322B

Secondary education, vocational training, and Language Official Schools.

454.464.78

454.464.78

322C

University Teachings.

119.117.45

119.117.45

322E

Artistic Teachings.

3.372.18

3.372.18

322F

Education on the outside.

96.133.92

96.133.92

322G

Compensation Education.

5.113.22

5.113.22

322I

Special Teachings.

2,491.02

2,491.02

322K

School-age sport and at the University.

2,600,00

2,600,00

322L

Other educational activities and teachings.

42,001.66

42.001.66

323M

Grants and student support.

1.472.397.88

1.472.397.88

324M

Additional teaching services.

32.098.81

32.098.81

332A

Files.

26941.78

26,941.78

332B

Libraries.

43.551.47

43.551.47

333A

Museums.

151.421.94

151.421.94

333B

Exhibits.

2.202.32

2.202.32

334A

Promotion and cultural cooperation.

10.612.42

10.612.42

334B

Promotion of the book and cultural publications.

7.465.68

7.465.68

334C

Promoting cultural industries.

13.997.54

13.997.54

335A

Music and dance.

94.282.03

94.282.03

335B

Theatre.

53,476.73

53,476.73

335C

Cinematography.

74.539.15

74.539.15

336A

Promoting and supporting sports activities.

170.318.86

170.318.86

337A

Historical-National Heritage Administration.

126.103.58

100.00

126.203.58

337B

How to store and restore cultural goods.

27.420.14

27.420.14

337C

Protection of Historical Heritage.

4,425.70

4,425.70

412C

Competitiveness and quality of production and agricultural markets.

36.962.54

36.962.54

412D

Competitiveness and quality of agricultural health.

41,816.66

41,816.66

412M

Regulation of the agricultural markets.

5.899.795.54

5.899.795.54

413A

Competitiveness agri-food industry and food quality.

32.337.07

32.337.07

414A

Managing water resources for irrigation.

70,193.89

70,193.89

414B

Rural Development.

1.034.345.72

1.034.345.72

415A

Protecting fisheries resources and sustainable development.

18.290.39

18.290.39

415B

Improving fisheries structures and markets.

53,078.43

53,078.43

416A

Risk forecasting on agricultural and fisheries productions.

216.432.06

216.432.06

421M

Industry and Energy Management and General Services.

68,850.15

68,850.15

421N

Regulation and protection of industrial property.

47.673.57

47.673.57

421O

Quality and industrial security.

3.673.85

3.673.85

422A

Regional incentives to industrial localization.

81,625.05

81,625.05

422B

Industrial development.

63,828.57

63,828.57

422M

Reconversion and reindustrialization.

844.573.30

844.573.30

423M

Alternative development of coal mining districts.

50,000.00

50,000.00

423N

Mining exploitation.

331.529.77

331.529.77

424M

Nuclear safety and radiation protection.

46.457.13

46.457.13

425A

Energy development and standards.

3,918.808.07

3,918.808.07

431A

Business promotion and internationalization of the company.

465.410.34

465.410.34

431N

External Trade Management.

9,518.48

9.518.48

431O

Sorting and Modernizing Commercial Structures.

13.958.76

13.958.76

432A

Coordinating and promoting tourism.

329.257.21

329.257.21

433M

Support for small and medium enterprise.

164.474.02

164.474.02

441M

Grants and support for land transport.

900.032.01

900.032.01

441N

Grants and support for shipping.

109.899.65

109.899.65

441O

Grants and support for air transport.

358.808.17

358.808.17

441P

Grants to the transport of goods.

55.327.93

55.327.93

451M

Technical assistance studies and services in Public Works and Urbanism.

29.801.86

29.801.86

451N

Development Management and Services.

1.019.512.38

1.019.512.38

451O

Agriculture, Food and Environment Directorate and General Services.

140.774.68

140.774.68

452A

Water management and infrastructure.

1.137.679.48

193.010.19

1.330.689.67

452M

Water resources regulations and spatial planning.

109,524.64

109,524.64

453A

Rail transport infrastructure.

851.308.17

851.308.17

453B

Creating road infrastructure.

1.075.187.64

1.075.187.64

453C

How to store and exploit roads.

934.910.66

934.910.66

453M

Land transport sorting and inspection.

23.853.45

23.853.45

453N

Regulation and monitoring of rail safety.

16.304.52

16.304.52

454M

Maritime traffic regulation and security.

41.231.49

41.231.49

455M

Regulation and monitoring of civil aviation.

74.881.12

74.881.12

456A

Water quality.

205.610.66

12,786.70

218.397.36

456B

Protection and improvement of the environment.

18.481.99

18.481.99

456C

Protection and improvement of the natural environment.

197.349.97

197.349.97

456D

Take action on the coast.

91.707.43

91.707.43

456M

Actuations for pollution prevention and climate change.

50.851.82

50.851.82

457M

Infrastructures in coal mining districts.

30,000.00

30,000.00

462M

Sociological and constitutional research and studies.

12.612.99

12.612.99

462N

Statistics and economics research and studies.

6.098.60

6.098.60

463A

Scientific research.

718.218.08

4,000.00

72218.08

463B

Promoting and coordinating scientific and technical research.

1.613.215.32

1.613.215.32

464A

Armed Forces research and studies.

163.709.99

177.00

163.886.99

464B

Support for technology innovation in the defense sector.

468.138.99

468.138.99

465A

Healthcare research.

272.128.90

272.128.90

467B

Research, development, and experimentation in transport and infrastructure.

960

960

467C

Technological-industrial research and development.

2.114.649.54

2.114.649.54

467D

Agricultural research and experimentation.

79.867.51

79.867.51

467E

Oceanographic and Fishing Research.

64.761.34

260.00

65.021.34

467F

Geologic-mining and environmental research.

24,617.17

24,617.17

467G

Information Society Research and Development.

126.255.47

126.255.47

467H

Energy, environmental, and technology research.

89,759.54

89,759.54

467I

Telecom technology innovation.

670.168.83

670.168.83

491M

Sorting and promoting telecommunications and the Information Society.

27.472.80

27.472.80

491N

Universal postal service.

180.790.00

180.790.00

492M

Defense of competition in markets and regulation of productive sectors.

60,019.61

60,019,61

492N

Regulation and surveillance of the competition in the Tabacos Market.

8.148.20

8.148.20

492O

Protecting and promoting the rights of consumers and users.

13.045.52

13.045.52

493M

Insurance management, control, and management.

15.622.20

15.622.20

493O

Accounting and Audit Regulation.

8.040.25

8.040.25

494M

Administration of labor relations and working conditions.

35.231.86

35.231.86

495A

Developing and applying Spanish geographic information.

31,929.61

27.28

31.956.89

495B

Meteorology.

121.995.80

121.995.80

495C

Metrology.

8.225.37

8.225.37

496M

Regulation of the game.

6.921.42

6.921.42

497M

Saving and combating pollution at sea.

147.910.00

147,910.00

911M

Head of State.

7.775.04

7.775.04

911N

Legislative activity.

206.270.39

20.00

206.290.39

911O

Public Sector External Control.

62,897.82

62,897.82

911P

Constitutional Control.

23.001.80

23.001.80

911Q

Support for administrative management of the State Headquarters.

6.028.63

6.028.63

912M

Government Presidency.

36.053.52

36.053.52

912N

High State advice.

10.646.29

10.646.29

912O

Relations with the General Courts, Government Secretariat, and support for the High Address.

32.054.23

32.054.23

912P

Government advice on social, economic, and labor matters.

7.866.00

7.866.00

912Q

Advice for the protection of national interests.

240.977.17

240.977.17

921N

Public Administration Management and Organization.

44.745.55

44.745.55

921O

Training of Public Administrations staff.

74.319.46

74.319.46

921P

State peripheral administration.

267.851.36

267.851.36

921Q

Informational coverage.

55.096.85

55.096.85

921R

Advertising of legal rules.

30.885.60

30.885.60

921S

Advice and defense of the interests of the State.

32.508.98

32.508.98

921T

Ministries Transport Services.

37.798.21

37.798.21

921U

Publications.

162.64

162.64

921V

Assessment of public policies and programs, quality of services, and regulatory impact.

3.705.35

3.705.35

921X

Assessment of the transparency of public activity.

2.974.54

2.974.54

922M

Territorial Organization of the State and development of your collaboration systems.

2.686.56

2.686.56

922N

Coordination and Financial Relations with Territorial Authorities.

26.008.432.45

26.008.432.45

923A

State Heritage Management.

175.646.84

175.646.84

923C

Elaboration and statistical dissemination.

177.582.97

177.582.97

923M

Address and General Administration of Finance and Public Administrations.

578.000.55

578.000.55

923N

Economics and Finance staff training.

12.080.64

12.080.64

923O

Managing the Debt and the State Treasury.

57.362.84

1.00

57,363,84

923P

Relationships with Multiside Financial Institutions.

557.975.64

557.975.64

923Q

Economics and Competitiveness Management and General Services.

62,926.16

62,926.16

923R

Centralized Recruitment.

193.769.22

193.769.22

924M

Elections and Political Parties.

123.121.23

123.121.23

929M

Unclassified functions and functions.

3.030.643.55

3.030.643.55

929N

Budget Execution Contingency Fund.

2.467.880.00

2.467.880.00

931M

Economic Forecast and Policy.

349.426.49

349.426.49

931N

Budget policy.

63.210.58

63,210.58

931O

Tax Policy.

5.654.88

5.654.88

931P

Internal Control and Public Accounting.

74.121.32

74.121.32

931Q

Control and Monitoring of Fiscal Policy.

4.484.42

4.484.42

932A

Application of the state tax system.

999.478.18

999,478.18

932M

Managing the real estate registry.

132.044.65

132.044.65

932N

Resolution of administrative-economic claims.

28.394.61

28.394.61

941M

Transfers to Autonomous Communities by participation in state revenue.

17.388.239.40

17.388.239.40

941N

Transfers to Autonomous Communities by the Interterritorial Compensation Funds.

582.430.00

582.430.00

941O

Other transfers to Autonomous Communities.

444,300,00

444,300,00

942A

State Local Economic Cooperation.

6.637.03

6.637.03

942M

Transfers to Local Entities by Participation in State Revenue.

16.408.483.45

16.408.483.45

942N

Other contributions to Local Entities.

228.351.57

228.351.57

943M

Transfers to the European Union General Budget.

13.446.100.00

13.446.100.00

943N

Development cooperation through the European Development Fund.

311.501.00

311.501.00

951M

Amortization and financial expenses of the public debt in euros.

33.354.987.00

84.302.324.91

117.657.311.91

951N

Amortization and financial expenses of public debt in foreign currency.

135.013.00

135.013.00

Total

351.856.294.76

84,513.728.33

436.370.023.09

ANNEX II

Expandable credits

Up to a sum equal to the obligations that are recognized, prior to the fulfillment of the legally established formalities or those that are established, the credits that, included in the State Budget, in those of the Autonomous Bodies and in those of the other public bodies approved by this Law, are detailed below:

First. Applicable to all Sections and Programs.

Intended to satisfy:

(a) The Social Security contributions, in accordance with the provisions in force, and the State's contribution to the social security system of civil servants, civil or military, established by the Royal Legislative Decrees 1/2000 of 9 June, 3/2000 and 4/2000 of 23 June.

(b) The appropriations for transfers in favour of the State appearing in the expenditure budgets of the autonomous bodies, up to the amount of the remaining remaining as a result of the management of the accounts.

Second. Applicable to the Sections and Programs indicated.

One. In Section 07, "Passive Classes":

The credits relating to servicing pension and compensation obligations.

Two. In Section 12, "Ministry of Foreign Affairs and Cooperation":

Credit 12.000X.03.431 "To the Spanish Agency for International Cooperation for Development, for activities of general interest considered to be of social interest governed by Article 2 of the Royal Decree Law 7/2013, of 28 June."

Three. In Section 13, "Ministry of Justice":

(a) Credit 13.112A.02,830.10 " Advances reintegrable to workers with favorable judicial judgment.

b) Credit 13.112A.02.226.18 "For the attention of claims arising from Article 116 of Law 36/2011, of October 10, regulatory of social jurisdiction, including obligations of prior years."

Four. In Section 14, "Ministry of Defence":

(a) Credit 14.121M.01.489 "Indemnities arising from the application of Royal Decree-Law 8/2004 of 5 November on indemnities to participants in international peace and security operations".

(b) Appropriations 14.122M.03.128, 14.122M.03.228 and 14.122M.03.668 for expenses incurred for the participation of the Armed Forces in peacekeeping operations.

Five. In Section 15, "Ministry of Finance and Public Administrations":

a) Credit 15.231G.13.875, "Food Payment Guarantee Fund ".

b) Credit 15.921P.28.830.10 "Advance to sworn expropriation juries."

Six. In Section 16, "Ministry of the Interior":

(a) Credit 16.131M.01,483, "Indemnizations, aids and grants derived from Law 29/2011, of 22 September, of Recognition and Integral Protection to Victims of Terrorism "and Article 11 of Royal Decree 671/2013, of 6 September, approving the Regulation of Law 29/2011".

b) Credit 16.131M.01.1.87, "Indemnizations pursuant to Articles 139 to 144 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, and Law 52/1984, of 26 December, of Protection of means of transport that are in Spanish territory making international trips ".

(c) Credits 16.134M.01,461, 16.134M.01,471, 16.134M.01,472, 16.134M.01,482, 16.134M.01,761, 16.134M.01,771 and 16.134M.01,782, intended for the coverage of needs of any order, motivated by claims, catastrophes or other recognised urgency.

d) Credit 16.924M.01.227.05, "Electoral processes and popular consultations ".

e) Credit 16.924M.01.485.02, "Subsidy electoral expenses of political parties (Organic Law 5/1985, of June 19, of General Electoral Regime) ".

Seven. In Section 18, "Ministry of Education, Culture and Sport":

The credits 18.337B.11.631 and 18.337C.11.621, for the difference between the initial consignment for investments product of the "1 for 100 cultural" (article 68, Law 16/1985 of the Spanish Historical Heritage and article 58 of Royal Decree 111/1986, of 10 January, of partial development of Law 16/1985, of 25 June, in the wording given by the single article of Royal Decree 162/2002, of February 8) and the retentions of credit not nullified as referred to in article 20 (3) of the Law 33/1987, of the General Budget of the State for 1988.

Eight. In Section 19, "Ministry of Employment and Social Security":

(a) Credit 19.231B.07.483.01, "Pension assistance for Spaniards of origin returned ".

(b) Credit 19.241A.101.487.03, for the financing of bonuses in social security contributions received for employment promotion measures for employment contracts, including obligations for previous years.

c) Credit 19.251M.101.480.00, intended to finance contributory benefits, including obligations for previous years.

d) Credit 19.251M.101.480.01, intended to finance unemployment benefit, including obligations for previous years.

e) Credit 19.251M.101.480.02, for the purpose of financing unemployment allowance for any of the Special System for Agricultural Workers of the General System of Social Security, including obligations for previous years.

(f) Credit 19.251M.101.487.00, which is intended to finance contributions from beneficiaries of contributory unemployment benefits, including obligations for previous years.

g) Credit 19.251M.101.487.01, intended to finance contributions from beneficiaries of unemployment benefit, including obligations for previous years.

(h) Credit 19.251M.101.487.05, intended to finance contributions from beneficiaries of the unemployment allowance for any of the Special System of Workers of the General System of Social Security, including obligations for previous years.

i) Credit 19.251M.101.488.01, intended to finance the Active Income of Insertion, including obligations of previous years.

(j) Credit 19.251M.101.488.02, intended to finance the financial assistance included in the Employment Activation Programme, including obligations for previous years.

Nine. In Section 23, "Ministry of Agriculture, Food and Environment":

a) Credit 23.416A.01,440, "To the Insurance Compensation Consortium for the Combined Agricultural Insurance Loss Coverage. "

b) Credit 23.451O.01.485, "For activities of general interest considered to be of social interest governed by Article 2 of Royal Decree Law 7/2013, of 28 June. "

(c) Credit 23.000X.01.414.00, "A State Entity for Agrarian Insurance (ENESA) for grants from the Annual Plan of Agrarian Insurance and Settlement of Previous Plans ", to the extent that the needs arising from the ENESA budget cannot be met from its treasury balance.

d) Credit 23.416A.113.471, "Annual Plan of Agrarian Insurance and Settlement of Previous Plans ".

Ten. In Section 26, "Ministry of Health, Social Services and Equality":

(a) Credit 26.231F.16.484, "For activities of general interest considered to be of social interest governed by Article 2 of Royal Decree-Law 7/2013, of 28 June. "

(b) Credit 26.232C.22.480, "Social Aid for Women (Article 27 of the L.O.1/2004, of December 28) ".

Once. In Section 27, "Ministry of Economy and Competitiveness":

(a) Credit 27.431A.09.444, "For coverage of the differences produced by operations authorized under Law 14/2013, of 27 September, of support for entrepreneurs and their internationalization, to be carried out through the Institute of Official Credit (ICO) ".

b) Credit 27.431A.09.874, "To the Risk Reserve Fund of Internationalization (FRRI) ".

(c) Credit 27.931M.03.892, "The European Stability Mechanism (ESM) ", according to the disbursements required by its Board of Governors, its Board of Directors or its Executive Director, in accordance with the provisions of the Treaty establishing the ESM.

(d) Credit 27.923O.04.351, "Risk hedging on guarantees provided by the Treasury, including the risks of previous financial years. "

e) Credit 27.923O.04.355, "XX_ENCODE_CASE_One compensations derived from the execution of endorsements against the Public Treasury. "

f) Credit 27.923O.04.358, "Negative Remuneration of Public Treasury Funds. "

g) Credit 27.923O.04,951, "Puesta in negative circulation of metallic currency ".

Twelve. In Section 32, "Other Financial Relations with Territorial Authorities":

(a) Credits 32.942N.02.461.00, 32.942N.02.461.01, 32.942N.02.464.01 and 32.942N.02.464.03, for other legally established rights or to be established in favour of Local Corporations.

(b) Credit 32.941O.01.450, "Financial compensation to the Basque Country arising from the Special Tax on Tobacco Work, even final liquidation of the previous year ".

c) Credit 32.941O.01,455, "Financing the State of the Cost of Early Retirement of the Basque Autonomous Police. "

d) Credit 32.941O.01.456, "Compensation to Autonomous Communities. Article 6.2 of the Organic Law on the Financing of Autonomous Communities. "

Thirteen. The appropriations in Section 34, "Financial relations with the European Union", may be extended both in terms of the commitments it has entered into or which the Spanish State may acquire with the European Union or arising from the financial provisions thereof, as in the case of the actual collection of agricultural levies, customs duties on the part of the Community external tariff, and sugar and isoglucose levies.

Fourteen. In Section 36, "Systems of Financing of Territorial Authorities":

(a) Credits 36.941M.20.452.00, "Competitiveness Fund ", 36.941M.20.452.01, "Cooperation Fund" and 36.941M.20.452.02, "Other concepts of settlement of the financing system ".

(b) Credit 36.942M.21.468, "Definitive settlement of the participation in the State of the Local Corporations ' income, corresponding to previous financial years and compensation arising from the New Local Financing Model ", to the extent required by such a definitive settlement.

(c) The appropriations that are made available to deal with transfers to the Autonomous Communities for the cost of the services assumed.

Third.

All the appropriations in this budget according to the commitments of exclusive financing or co-financing that may be contracted with the European Communities.

Fourth.

In the Social Security budget, the appropriations that are needed in the spending programs of the National Institute of Health Management to reflect the impact that the appropriations will have on the state of transfers between Subsectors of the General Budget of the State.

ANNEX III

Credit operations authorized to Public Bodies

Thousands of Euros

Ministry of Development

ADIF-High Speed (1)

1.500.000.00

Ports of the State and Port Authorities (2)

69,215.00

RENFE-Operator (3)

220.171.00

Land Accessibility Financial Fund (FFAT)

7,500,00

Ministry of Agriculture, Food and Environment

Guadalquivir Hydrographic Confederation

118.792.00

Jucar Hydrographic Confederation

10.000.00

Mino-Sil Hydrographic Confederation

3.103.09

Cantabrian Hydrographic Confederation

11,500,00

Tajo

8.000.00

Ministry of Economy and Competitiveness

Institute of Official Credit (ICO) (4)

9.500.000.00

(1) This limit shall be understood as the maximum net increase between 1 January and 31 December 2016 of long-term debts (those which at the date of disposal have a maturity of more than 12 months) at nominal value with financial institutions and for issues of fixed income securities.

Not included in this limit, no debt that at the date of disposition or initial registration has a term of maturity equal to or less than twelve months.

(2) Maximum amount to be contracted with credit institutions during the financial year 2016. This limit shall not affect operations which are designed and amortised in the year or the refinancing of the short-and long-term contracted debt. In any event, the amount of outstanding debt with credit institutions as at 31 December may not exceed EUR 2,049,548 thousand.

(3) This figure shall be understood as a net maximum increase of short and long-term debts with credit institutions, between 1 January and 31 December 2016.

(4) This limit will not affect treasury operations that are designed and amortized within the year, nor the refinancing of short-and long-term contracted debt.

ANNEX IV

Economic modules for the distribution of public funds to support Concerted Centers

According to the provisions of Article 14 of this Law, the annual amounts and breakdown of the economic modules per school unit in the Concerted Centers of the different levels and educational modalities are established with effect from January 1, and until December 31, 2016 as follows:

baccalaureate

staff, including social loads

Euros

CHILD AND PRIMARY EDUCATION

staff, including social loads

27.755.15

expenses

3.777.69

Other Expenses

5,915.23

ANNUAL AMOUNT

37.448.07

EDUCATION * (required and free levels)

I. Primary/Primary Education

staff, including social loads

27.755.15

expenses

3.777.69

Other expenses

6.309.61

ANNUAL AMOUNT

37.842.45

Staff (Logopeds, Physical Therapists, Educational Technical Helpers, Psychologist and Social Worker), as deficiencies:

Psychics

20.113.91

Autists or severe personality problems

16.315.49

Auditives

18.715.22

Pluridefers

23.228.25

II. Training programs for the transition to adult life

staff, including social loads

55,510.29

expenses

4.956.65

Other expenses

8.988.87

69,455,81

Staff (Logopeds, physical therapists, educational technical helpers, pedagogue and social worker), according to deficiencies:

Psychics

32.1114.66

Autistas or severe problems personality

28.724.52

Auditives

24.882.48

Pluridefers

35.711.11

MANDATORY SECONDARY EDUCATION

I. First and second course1

staff, including social loads

33.306.16

expenses

4.444.15

Other expenses

7.689.85

ANNUAL AMOUNT

45.440.16

I. First and second course2

staff, including social loads

39.111.71

expenses

7.509.92

Other expenses

7.689.85

ANNUAL AMOUNT

54.311.48

II. Third and fourth courses

staff, including social loads

44.326.61

expenses

8.511.24

Other expenses

8.487.62

ANNUAL AMOUNT

BACCALAUREATE

baccalaureate

53,452.69

expenses

10.263.55

Other expenses

9.356, 85

ANNUAL AMOUNT

73.073.09

TRAINING CYCLES

I. Salaries of teaching staff, including social loads

Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours

course

49.635.53

Second course

0

Group 2. Average 2,000-hour-grade formative cycles

course

49.635.53

Second course

49.635.53

Group 3. Top-grade education cycles of 1,300 to 1,700 hours

course

45.817.42

Second course

0

Group 4. Higher-grade education cycles of 2,000 hours

course

45.817.42

Second course

45.817.42

II. Variable Expenses

Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours

course

6.702.67

Second course

0

Group 2. Average 2,000-hour-grade formative cycles

course

6.702.67

Second course

6.702.67

Group 3. Higher grade education cycles of 1,300 to 1,700 hours

course

6.659.29

Second course

0

Group 4. Higher-grade education cycles of 2,000 hours

course

6.659.29

Second course

6.659.29

III. Other expenses

Group 1. Training cycles of:

-Driving Sports Physical Activities in the Natural Environment.

-Tourist Animation.

-Decorative Personal Aesthetics.

-Environmental Chemistry.

-Dental Hygiene.

Course

10.280.57

Second Course

2.404.39

Group 2. Training cycles of:

-Secretariat.

-Diving to Media Depth.

-Image Lab.

-Commerce.

-Commercial Management and Marketing.

-Consumer Services.

-Molery and Cerealist Industries.

-Lab.

-Manufacture of Pharmaceutical Products and Aends.

-Nursing Auxiliary Care.

-Health Documentation.

-Curtids.

-Textile Ennoblement Processes.

Course

12,499.81

Second Course

2.404.39

Group 3. Training cycles of:

-Wood and Corcho Transformation.

-Pharmaceutical Product Manufacturing Operations.

-Plastic and Rubber Transformation Operations.

-Pasta and Paper Process Industries.

-Plastic and Rubber.

-Textile Ennoblement Operations.

Course

14.876.53

Second Course

2.404.39

Group 4. Training cycles of:

-Encuaderns and Manipulated Paper and Carton.

-Printing in Graphic Arts.

-Foundry.

-Surface and Thermal Treatments.

-Calzado and Marroquineria.

-Production of Hilature and Fabric of Calad.

-Point Fabric Production.

-Textiles of Hilature and Fabric of Calada.

-Point Fabric Textiles.

-Glass and Transformed Manufacturing Operations.

-Making and Processing Glass Products.

Course

17.211.71

Second Course

2.404.39

Group 5. Training cycles of:

-Realization and Work Plans.

-Personal Image Advice.

-Radiation Therapy.

-Sociocultural Animation.

-Social Integration.

Course

10.280.57

Second Course

3.888.17

Group 6. Training cycles of:

-Olive oils and wines.

-Business Activities.

-Administrative Management.

-Gardening and Florist.

-Livestock and Animal Health Care.

-Use and Conservation of the Natural Environment.

-Natural Medium Conservation and Forest Jobs.

-Landscaping and Rural Media.

-Forest and Natural Management.

-Sociocultural and Tourist Animation.

-Marketing and Advertising.

-Management and Organization of Agricultural Companies.

-Management and Organization of Natural and Landscape Resources.

-Administration and Finance.

-Assistance to the Address.

-Fisheries and Maritime Transport.

-Litoral Navigation and Fishing.

-Maritime Transport and Height Fishing.

-Navigation, Fishing, and Maritime Transport.

-Audiovisual and Entertainment Production.

-Audiovisual, Radio, and Entertainment Production.

-Sales Management and Commercial Spaces.

-International Trade.

-Transport Management.

-Road Transport Vehicle Driving.

-Transport and Logistics.

-Masonry works.

-Concrete Works.

-Construction.

-Organization and control of construction works.

-Operation and Maintenance of Construction Machinery.

-Civil Work Projects.

-Development of Urbanistic Projects and Topographic Operations.

-Anteojeria Optical.

-Managing tourist accommodations.

-Services in restore.

-Characterization and Professional Makeup.

-Characterization.

-Aesthetic and Capillary Barber.

-Barber.

-Integral Aesthetics and Wellbeing.

-Aesthetics.

-Aesthetics and Beauty.

-Stylism and Barber Address.

-Characterization and Professional Makeup.

-Personal and Corporate Image Advice.

-Making Food Products.

-Bakery, pastry, and confectionery.

-Lab Operations.

-Network Computer Systems Administration.

-Multiplatform Application Administration.

-Development of Carpentry and Furniture Products.

-Prevention of professional risks.

-Pathological Anatomy and Citology.

-Pathology and Cytodiagnostic Anatomy.

-Environmental Health.

-Quality control and analysis lab.

-Industrial chemistry.

-Chemical plant.

-Manufacture of pharmaceutical, biotech, and related products.

-Dietetics.

-Image for Diagnostics.

-Image for Diagnostic and Nuclear Medicine.

-Diagnostics and Densitometry.

-Clinical Electromedicine.

-Clinical Diagnostic Laboratory.

-Clinical and Biomedical Diagnostic Laboratory.

-Dental Hygiene.

-Orthopedic.

-Spelling and support products.

-prosthetic audiology.

-Emergency coordination and civil protection.

-Sanitary Documentation and Administration.

-Emergencies and civil protection.

-Health Emergencies.

-Pharmacy and Parafarmacia.

-Interpretation of the Sign Language.

-Communicative Mediation.

-Social Integration.

-Promoting Gender Equality.

-Attention to People in Dependency Situation.

-Social Health Care.

-Child Education.

-Developing Web Applications.

-Kitchen Address.

-Tourist Information and Assistance Guide.

-Travel Agencies and Event Management.

-Restore Services Address.

-Manufacturing and Ennobling Textiles.

-Custom and Spectacle Costumes.

-Calzado and Fashion Add-ons.

-Technical Design in Textile and Skin.

-Design and Production of Calzado and Add-ons.

-Editing Projects.

Course

9.258.92

Second Course

11,184.86

Group 7. Training cycles of:

-Agroecological production.

-Agricultural Production.

-Organization and Maintenance of Ship and Ship Machinery.

-Operation, Control, and Maintenance of Machinery and Facilities of the Buque.

-Subaquatic and Hyperbaric Operations.

-Maintenance and Control of the Ship and Ship Machinery.

-Monitoring and Control of Machines and Facilities of the Buque.

-Consumer Electronic Equipment.

-Electronic Product Development.

-Electronic Maintenance.

-Electrotechnical and Automated Systems.

-Automatic Regulation and Control Systems.

-Automation and Industrial Robotics.

-Telecommunications Facilities.

-Electrical and automatic installations.

-Microcomputer systems and networks.

-Interior Works, Decoration, and Rehabilitation.

-Construction Finishes.

-Cooking and Gastronomy.

-Avionics Maintenance.

-Education and Environmental Control.

-Dental Protheses.

-Clothing and Fashion.

-Patron and Fashion.

-Renewables.

-Electrical Central.

Course

11.403.62

Second Course

13.016.79

Group 8. Training cycles of:

-Animation of Physical and Sports Activities.

-Physical conditioning.

-Guide to the natural environment and free time.

-Socio-sports education and animation.

-Equestrian Activities.

-Failed Artist and Scenography Construction.

-Design and editing printed and multimedia publications.

-Design and Editorial Production.

-Graphic Production Design and Management.

-Production in Graphic Arts Industries.

-Image.

-Lighting, Captation, and Treatment of the Image.

-Performing Audiovisual and Entertainment Projects.

-Realization of Audiovisual and Entertainment.

-Video Disc Jockey and Sound.

-Sound in Audiovisual and Shows.

-Sound.

-3D Animations, Games, and Interactive Environments.

-Telecommunications and Informatics Systems.

-Telecom and Computer Systems.

-Conformed by Metal and Polymer Molding.

-Production Programming in Metal and Polymer Molding.

-Production by Foundry and Pulvmetallurgy.

-Production programming in mechanical manufacturing.

-Design in mechanical manufacturing.

-Installation and Furnishing.

-Custom manufacturing and installation of Wood and Furniture.

-Design and Furnishing.

-Carpentry and Furniture.

-Wood and Furniture Production.

-Refrigeration and Climatization Facilities.

-Heat Production Facilities.

-Termic and Fluid Facility Project Development.

-Maintenance of Thermal and Fluid Installations.

-Water networks and treatment stations.

-Wa