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Article 36 (2) of Law 47/2003 of 26 November, General Budget, provides that the procedure governing the drawing up of the General Budget of the State shall be established by the Order of the Minister of Finance and Public Administrations.
In accordance with the Law, this Ministerial Order dictates the rules for the elaboration of the General Budget of the State for 2013. It sets out the general criteria for budgeting, the institutional scope of the budgets, and the composition and functions of the bodies involved in the preparation process. The Ministerial Order also regulates the processing of the preliminary draft budget, setting the deadlines and documentation for the preparation, and details the content of the budgetary structures.
The General Budget of the State for 2013 is the first to be drawn up after the entry into force of the Organic Law 2/2012 of 27 April, of budgetary stability and financial sustainability, which constitutes the new Regulatory framework for reference in budgetary matters.
In its virtue, I have:
Article 1. General budgeting criteria.
The State Budget for 2013 will be oriented towards achieving the objectives of the government's economic policy and will adjust its revenue and expenditure to meet the objectives of budgetary and budgetary stability. public debt which, in accordance with the provisions of Article 15 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability, approves the General Courts for the State public sector.
The guidelines for the distribution of expenditure and the criteria for the allocation of resources will be determined by the head of the Ministry of Finance and Public Administrations, in line with the updating of the Government-approved stability. The 2013 budget will also take into account the recommendations of the Council of the European Union in the framework of the European Semester.
The State Budget for 2013 should be adjusted to the non-financial spending limit established by the government in a manner consistent with the stability objective approved for that year in the State and the spending rule. provided for in Article 12 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability.
Article 2. Institutional scope.
1. State General Budget Area.-The General Budget of the State will comprise:
a) The State budget.
b) The budgets of the autonomous agencies of the General Administration of the State.
c) The Social Security budget.
d) State agencies ' budgets.
e) The budgets of the public bodies whose specific regulations confer a limiting nature on the appropriations of their expenditure budget.
f) The budgets of the remaining state administrative public sector entities.
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 state public sector foundations.
j) The budgets of public entities and other public bodies of this nature.
2. The budgets of the consortia referred to in the additional ninth provision of the General Budget Law shall, for information purposes, accompany the General Budget of the State.
Article 3. Budgeting Unit.
The General Budget of the State will be drawn up in thousands of euros, with two decimal places.
Article 4. Committees involved in the process of drawing up the General Budget of the State.
1. Expenditure Policy Committee. -In accordance with Article 36 of Law 47/2003, General Budget, the guidelines for the distribution of expenditure, laying down the criteria for drawing up proposals for budgets and their limits Quantitative with the priorities and limitations to be respected, they shall be determined by the holder of the Ministry of Finance and Public Administrations.
To this end, the Committee on Spending Policies will be set up to be chaired by the head of the Ministry of Finance and Public Administration and, in his absence, by the head of the Secretariat of State for Budgets and Expenditure, and shall be made up of the holders of the ministerial departments.
The Chair of the Spending Policy Committee may convene other spending managers, as well as the advisory staff it deems necessary.
The Spending Policy Commission, which will have the proper functioning of a working group, will perform the following functions:
(a) To set out the spending priorities to be adjusted for the drawing up of the managers ' proposals, taking into account the government's budgetary policy objectives.
b) To analyse the budgetary content of public expenditure policies and actions and, taking into account the objectives to be achieved and the resources available to them, to propose the criteria for allocation of appropriations. between the different spending policies.
2. Program Analysis Commissions. -Program Analysis Commissions are the working groups responsible for analyzing the adequacy and validity of the spending programs with respect to the objectives pursued by them, and their needs financial resources, in line with the priorities of the expenditure policies and within the financial resources established.
At least one Program Analysis Commission will be set up for each ministerial department, with the following composition:
(a) The holder of the Secretariat of State for Budgets and Expenses.
(b) The holder of the Directorate-General for Budgets.
(c) The holder of the Sub-Secretariat of the ministerial department.
(d) The Head of the Budget Office of the ministerial department.
Will act as chairman of the Program Analysis Commissions the head of the Secretariat of State for Budgets and Expenditure and, in his absence, the Director General of Budgets.
The President of the Program Analysis Commissions may call other expense managers, as well as the advisory staff that they deem necessary.
The Program Analysis Commissions will perform the following functions:
(a) The analysis of the expenditure programmes, their corresponding objectives and the priority they submit in order to their allocation, in line with the guidelines defined by the Commission on Expenditure Policies, and the degree of compliance with the objectives set out in the last financial year.
b) The forecast of the cost of the spending programs.
Particular attention will be given to projects which may be eligible for funding from the Structural Funds, Cohesion Fund or other support mechanisms from the European Union or from other sources of assistance. external funding.
Actions will also be taken into account that, being subject to a specific schedule and affecting any type of expenditure, are considered to be completed, freeing up the corresponding resources for reallocation.
c) The adequacy of the financial envelopes of the programs to the volume of available resources.
d) Analysis of the impact of gender equality spending programmes.
3. The Secretariat of State for Budgets and Expenditure will coordinate the proposals of the management centers of the Ministry of Finance and Public Administrations and those of the management centers of other Ministries with competence in the field. revenue for the implementation of forecasts and estimates to be taken into account in the drawing up of the revenue statements of the preliminary draft general budget of the State.
Article 5. Process of drafting and processing of the preliminary draft.
The Budget Directorate-General will draw up the expenditure statements of the preliminary draft general budget of the State for 2013 taking into account the economic policy guidelines, the priorities formulated by the Commission Expenditure Policies, analyses carried out within the Programme Analysis Commissions and proposals submitted by the various management centres.
The Directorate-General for Budgets will draw up the revenue statements of the preliminary draft general budget of the State for 2013 taking into account the proposals made by the various management centres with powers in the preparation of estimates and estimates of revenue.
Once elaborated, the states of expenditures and revenues will be raised to the head of the Ministry of Finance and Public Administrations, who will submit to the Government's agreement the preliminary draft of the State General Budget Law for 2013.
With the same criteria, the Directorate-General for Budgets will prepare the preliminary draft budgets of the National Institute of Health Management and the Institute of Older and Social Services from the proposals submitted by the Ministry of Health, Social Services and Equality. These two projects, the Directorate-General for Budgets, will send them to the Ministry of Employment and Social Security for integration in the preliminary draft Social Security budget.
For its part, the Ministry of Employment and Social Security will join the preliminary draft budgets of the National Institute of Health Management and the Institute of Older and Social Services to those of the rest of the Management Entities, Joint and Mutual Service of Accidents of Work and Professional Diseases to form the preliminary draft budget of Social Security, which will be transmitted to the Ministry of Finance and Public Administrations so that the holders of both Ministries raise it jointly with the government for approval and inclusion in the draft General Budget of the State.
Article 6. Structure of the General Budget of the State.
1. General structure of the expenditure budget of the state administrative public sector members with limited budget.
The expenditure budget of the staff referred to in Article 2.1 (a) to (e) of this Order is structured in the light of the objectives or objectives which the budget intends to achieve, the organisation of the various entities in the state administrative public sector and the economic nature of the expenditure. Additionally, it will inform the territorial distribution of the actual investments.
1.1 Program Structure: The allocation of resources will be made within a structure of spending programs, which will be appropriate to the contents of the spending policies that delimit and concretize the different areas of budget action, and will enable the management centres to pool budget appropriations in line with the objectives to be achieved.
The program structure will differentiate the finisher spending programs from the instrumental or support programs and management programs. The finalists are those that can be assigned quantifiable targets and measurable performance indicators. The objectives shall be expressed in physical units where this is possible which, together with the establishment of the appropriate indicators, will enable them to monitor their degree of performance during the financial year. The implementation and management programmes are those which aim at some of the following purposes: the administration of the resources necessary for the implementation of general planning, regulation and planning activities; of an activity that is perfected by its own realization, without it being possible to proceed to a material quantification of its objectives; or the support to a finalist program.
Spending programs are structured into groups of programs, spending policies, and spending areas, according to the classification contained in Annex I of this Order.
The Directorate-General for Budgets may authorise, on a proposal from the management centres, amendments to the code, denomination and content of the expenditure programmes, in order to adapt the classification by programmes to the needs of public management.
1.2 Organic structure: The appropriations entered in the expenditure programmes will be distributed by management centres, which are those organic units with budgetary differentiation and responsibility for managing them.
The organic classification of credits and endowments will be performed according to the following subsectors:
a) The State, which will be divided into sections and these in turn into services.
b) The autonomous agencies of the General Administration of the State.
c) Social Security.
d) State agencies.
(e) Public bodies, as listed in Annex II, whose specific rules give the appropriations in their expenditure budget limited in nature.
The bodies and entities referred to in (b), (d) and (e) above shall be grouped according to the Ministry to which they are attached.
1.3 Economic structure: The appropriations included in the statements of expenditure of the budget shall be ordered according to their economic nature, according to the classification by chapters, articles, concepts and subconcepts detailed in Annex III shall be grouped together by separating the current operations, the capital operations, the financial operations and the budgetary execution contingency fund.
The creation of concepts and sub-concepts which are not listed in Annex III will be approved by the Directorate-General for Budgets on a proposal, if appropriate, from the management centres concerned, so that the which are deemed to be necessary as untyped.
1.4 Territorial structure: Investment projects will be detailed in the annex to the budget, with their territorial classification by autonomous communities, autonomous cities and provinces, and the indication of the year in which the project, in line with the provisions of Article 37 (2) (d) of Law 47/2003, of 26 November, General Budget.
2. General structure of the revenue budget of the state administrative public sector members with limited budget.
The revenue budget of the agents referred to in Article 2.1 (a) to (e) of this Order is structured according to the organic and economic classifications.
2.1 Organic structure: The organic classification will distinguish the income corresponding to the State, the Social Security and each of the autonomous agencies, state agencies and public bodies whose regulations specifies that the appropriations in your expenditure budget are limited to the appropriations.
2.2 Economic structure: The resources included in the income statements of the budget shall be ordered, according to their economic nature, according to the classification by chapters, articles, concepts and subconcepts, which is attached as Annex IV to this Order, and shall be grouped by separating current, capital and financial operations.
3. Specific structures.
3.1 Social Security: Social Security will present its budget in the framework of the procedure provided for in Article 36 of Law 47/2003 of 26 November, General Budget, according to its organic structure and accompanied, for the purposes of its integrated presentation, a document of equivalences between the structure by programmes of its budget and the one defined in general in paragraph 1.1 above.
3.2 Of the autonomous agencies of the General Administration of the State: In addition to the structure established in general, the autonomous bodies referred to in the first transitional provision of Law 47/2003, of November 26, General Budget, will include in their budgets the states to be established by Resolution of the General Directorate of Budgets.
3.3 Of the public bodies whose specific legislation gives the appropriations for their expenditure budget limited: In addition to the general structure, the Directorate-General for Budgets determine the bodies referred to in Article 2.1 (e) of this Order to be submitted by the states referred to in paragraph 3.2 above.
3.4 Of the other entities in the State administrative public sector: The remaining entities in the State administrative public sector, which are listed in Annex V, whose expenditure budget is not limited, develop operating and capital budgets.
3.5 Of funds lacking in legal personality: Funds lacking legal personality as referred to in Article 2.1 (g) of this Order shall draw up operating and capital budgets, in accordance with the provisions of the established in Article 64 of Law 47/2003 of 26 November, General Budget.
3.6 State-owned business entities: Business public entities, state-owned commercial companies, and the rest of the State's public sector entities, will draw up exploitation and capital, in accordance with Article 64 of Law 47/2003 of 26 November, General Budget.
3.7 Of State Public Sector Foundations: State Public Sector Foundations will develop operating and capital budgets, in accordance with Article 64 of Law 47/2003, of November 26, General Budget.
3.8 Of the consortia referred to in the ninth additional provision of the General Budget Law: The consortia referred to in the ninth provision of Law 47/2003 of 26 November, General Budget, develop operating and capital budgets.
4. Specific information for certain credits and actions.
4.1 Actuations affecting various expenditure programmes: Regardless of the pre-regulated classifications, the budgetary databases will provide additional information regarding the initial budget of the plans or actions listed in Annex VI of this Order.
This information should be specified, for the field of programmes or credits to which it affects, in the preparation phase of the Budget for 2013 and will be the subject of specific encodings.
In addition to those listed in Annex VI to this Order, the Directorate-General for Budgets may implement additional plans or actions, on its own initiative or on a proposal from the ministerial departments.
4.2 Explanatory notes to the expenditure programmes: In accordance with the additional fiftieth of the Law No 2/2004 of 27 December, of the General Budget of the State for the year 2005, the explanatory notes of the expenditure programmes shall, where appropriate, detail the planned investments disaggregated by projects, provinces and autonomous communities, as well as externalised or deferred investments in time and loans or equity contributions the State grants to third parties for capital operations or acquisition of assets of capital.
Article 7. Documentation and deadlines for the preparation of the General Budget of the State.
1. State, autonomous bodies, state agencies and public bodies whose specific rules confer a limiting nature on the appropriations for their expenditure budget. -The management centres included in the sub-sectors referred to in Article 6 paragraph 1.2 (a), (b), (d) and (e) of this Order, shall use, for the justification of their proposals, the documentation set out in the Resolution which the General Budget Directorate shall establish.
All documents to be completed by the management centers must be submitted through the budget offices. These offices shall, throughout the process, coordinate and process the information produced by the aforementioned centres, as well as the information received from the Ministry of Finance and Public Administrations and which affects them.
The proposals of the management centres will be forwarded to the Directorate-General for Budgets by 29 June 2012.
Documents P-347.F1 and P-347.F2 contained in Annex VII, which are completed by the various autonomous communities concerned, shall be forwarded to the Directorate-General for Community Funds by 6 July 2012.
2. Social Security.-The Ministry of Health, Social Services and Equality will send to the General Budget Directorate the proposals for budgets of the National Institute of Health Management and the Institute of Older and Social Services, of an agreement with the documentation to be established by that Directorate-General, before 29 June 2012.
The Ministry of Employment and Social Security will forward to the Ministry of Finance and Public Administration the preliminary draft budget for Social Security, accompanied by the documentation outlined in Article 37 of the Law 47/2003, of 26 November, General Budget, and of an annex of equivalences between the structure of programmes of its budget and the structure of the general budget, before 6 July 2012.
3. State administrative public sector entities which do not have a limited budget. -Administrative public sector entities referred to in Article 2.1 (f) of this Order shall complete and transmit to the Directorate-General for Budgets, through the budget office of the ministerial department of which they are dependent and before 6 July 2012, their proposals for operating and capital budgets, accompanied by the explanatory memory of their contents, the implementation of the budgets for the preceding financial year and the forecast for the implementation of the financial year stream.
Additionally, they will submit a description of the investments they will be carrying out in the financial year, with the expression of the objectives they intend to achieve, as well as an annex to their regional investment projects. provinces, with indication of the project start year.
This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.
4. Funds lacking legal personality. -Funds lacking legal personality as referred to in Article 2.1 (g) of this Order shall be completed and forwarded to the Directorate-General for Budgets through the Office. the budget of the ministerial department on which they are dependent and before 6 July 2012, their proposals for operating and capital budgets, in line with the content of their annual accounts as defined in the Resolution of 1 July 2012. 2011 of the General Intervention of the State Administration, for which the accounting rules are approved relating to those funds, accompanied by the explanatory memorandum to their contents, the implementation of the budgets for the previous financial year and the forecast for the implementation of the current financial year.
This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.
5. Entities in the State-owned business sector. -State-owned business entities, state-owned commercial companies, and other entities in the State-owned business sector, shall complete and transmit to the Directorate-General for Budgets, through the budget office of the ministerial department of which they are dependent and before 6 July 2012, their proposals for operating and capital budgets, accompanied by the explanatory memorandum of their contents, the implementation of the budgets for the preceding financial year and the forecast for the implementation of the financial year stream.
Additionally, the companies and entities that make up the public sector of the State will submit a description of the investments that they will carry out in the exercise, with expression of the objectives that are intended to obtain, as well as an annex to their investment projects territorialized by provinces, with indication of the year in which the project is started.
The entities covered by this Article shall, where appropriate, send their multiannual action programmes, as referred to in Article 65 of Law 47/2003, of 26 November, General Budget, together with their budgets. (a) the holding and capital. These programs will reflect the financial-economic data for the financial years 2013, 2014 and 2015, according to the strategic and objective lines defined for each entity.
This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.
6. State public sector foundations. -State public sector foundations will refer to the Directorate-General for Budgets, through the ministerial department to which they are attached, and before 6 July 2012, their proposals for operating and capital budgets, accompanied by the explanatory memorandum of their contents, the execution of the budgets for the preceding financial year, the forecast of the execution of the current financial year, and the description of their investments public with the Annex to its territorialization by the provinces referred to in the previous point of this Order.
This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.
7. Articles of the preliminary draft law.-The Ministries will have to forward to the Secretariat of State for Budgets and Expenditure, before 6 July 2012, exclusively by electronic means, the proposals for rules of budgetary content whose inclusion in the article of the preliminary draft of the Law of the Budgets consider appropriate, accompanied by an explanatory memory of the connection of the proposed articulated with the ratings of expenditure, the forecasts of income or the economic policy of the Government, quantifying, where appropriate, the effect of the proposed rule on the revenue or expenses to be budgeted.
8. Gender impact report. -Ministerial departments will send to the Secretariat of State for Budgets and Expenditure a report analyzing the gender impact of their spending programs, in terms that are set for the purpose of the report. Secretary of State.
These reports will form the basis for the formulation by the Secretariat of State for Budget and Expenditure of the Gender Impact Report, which will be a working group composed of representatives. of the Ministry of Health, Social Services and Equality, the Secretariat of State for Budgets and Expenditure and the Directorate-General for Budgets to form the final wording of the Gender Impact Report to accompany the preliminary draft State General Budget Law.
Single repeal provision. Regulatory repeal.
Order EHA/1333/2011, dated 19 May, for which the rules for the preparation of the General Budget of the State for 2012 are issued, and how many standards of equal or lower rank are opposed to the provisions of the This Order.
Final disposition first. Operation of the Program Analysis Commissions.
The Secretariat of State for Budgets and Expenditure is hereby authorized to adapt the operation of the Program Analysis Commissions referred to in Article 4 (2) of this Order to the needs of the process. budget.
Final disposition second. Treatment of information.
In the exercise of its coordinating role in the preparation of the General Budget of the State, the Directorate-General for Budgets will carry out the processing of all the information necessary for obtaining the Final document of the draft General State Budget.
The General Intervention of the State Administration, in accordance with the functional guidelines of the Directorate-General for Budgets, will assume the IT support of the General Budget of the State through the maintenance, development and exploitation of the necessary IT systems.
Final disposition third. Referral of the annual accounts and audit reports for the financial year 2011.
The entities referred to in Article 7 (3), (5) and (6) of this Order shall forward to the Directorate-General for Budgets before 14 September 2012 and by the electronic means referred to in the the second final provision, a copy of the annual accounts and the audit report for the financial year 2011.
The same obligation applies to the entities managing the funds lacking legal personality as referred to in Article 7 (4) of this Order.
Final disposition fourth. Authorizations to the Directorate-General for Budgets.
The General Budget Directorate is authorized to:
(a) Dictate the rules and make the modifications that come with regard to the structures for programs and economics, as well as the criteria for imputation of expenses and income.
b) To collect the necessary supporting reports and statements necessary to accurately determine the economic and financial reality of the management centers included in the budget.
c) Establish the information collection media and the format of the documentation referred to in Article 7 of this Order.
(d) to determine the public bodies whose specific legislation confers the limitation on the appropriations in their budget of expenditure to which the provisions of Article 6 (3) of this Order apply.
e) Expand the number of entities listed in Annexes II and V to this Order.
(f) Determine, where appropriate, additional plans or actions referred to in Article 6 (4.1) of this Order.
Final disposition fifth. The budgets of the consortia referred to in the ninth provision of the General Budget Law.
For the purposes of Article 2 (2) of this Order, a consortium meeting the requirements of the additional provision, ninth of Law 47/2003, of 26 November, General Budget, must forward the same information and on the same terms as those provided for the entities referred to in Articles 7.3 or 7.5, according to their nature, of this Order.
Final disposition sixth. Innovative Public Purchase.
The ministerial departments that include among their investments projects that have the consideration of Innovative Public Procurement (Council of Ministers Agreement of 8 July 2011) will have to identify such projects by means of the inclusion of the letter 'K' in the column 'Project type' of the Investment Annex.
Final disposition seventh. Entry into force.
This Ministerial Order shall enter into force on the day following that of its publication in the "Official State Gazette".
Madrid, 14 June 2012.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.
ANNEX I
Classification by expense programs
In accordance with Article 6 (1.1) of this Order, the program structure will differentiate the finisher programs from the instrumental and management programs. This differentiation is established with the fourth character of the program code: the letters "A" to "L" identify the finalists and the letters "M" to "Z" to the instrumental and management.
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11 Justice. | ||
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| 111 General Administration of Justice. | |
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| 111 M Government of the Judiciary. |
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| 111 N Address and General Services of Justice |
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| 111 O Selection and training of judges |
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| 111 P Documentation and publications judicial. |
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| 111 Q Justice Administration Staff Training |
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111 R Tax career training |
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| 112 Administration of Justice | |
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| 112 A Courts of Justice and Fiscal Ministry |
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| 113 Records. | |
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| 113 M Records linked to Public Faith |
| 12 Defense | ||
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| 121 General Administration of Defense. | |
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| 121 M Defense General Administration and Services |
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| 121 N Staff Training Armed Forces. |
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| 121 OR Personal in reservation |
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| 122 Forces Armed. | |
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| 122 A Modernization of the Armed Forces |
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| 122 B Special Modernization Programs. |
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| 122 M Armed Forces Operational Expenses |
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| 122 N Logistic Support. |
| 13 Citizen Security and Penitentiary Institutions. |
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| 131 General Administration of Security and Civil Protection | |
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| 131 M Directorate and General Security and Civil Protection Services |
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| 131 N Forces and Corps Training State security |
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| 131 OR Forces and Bodies in reserve |
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| 131 P Asylum law and stateless |
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| 132 Security and Public Order. | |
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| 132 A Citizen Security. |
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| 132 B Road safety. |
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| 132 C Police Actuations on Drugs |
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| 133 Penitentiary Institutions. | |
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| 133 A Centers and Penitentiary Institutions |
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| 133 B Job, training, and assistance to inmates |
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| 134 Civil Protection. | |
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134 M Civil Protection. |
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| 135 Data Protection. | |
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| 135 M Personal Data Protection. |
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14 Foreign Policy. | ||
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141 General Administration of Foreign Relations | |
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| 141 M Address and General External Affairs Services |
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| 142 Diplomatic and Consular | |
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| 142 A State Action Abroad |
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| 142 B Diplomatic Action to the European Union |
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143 Development Cooperation. | |
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| 143 A Cooperation for Development |
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| 144 Cultural Cooperation, Promotion, and Broadcast on the Exterior. | |
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| 144 A Cooperation, Promotion, and Cultural Dissemination on the Outside |
| Area 2. Protection and Social Promotion Actuations |
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| 21 Pensions. | ||
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| 211 Contributory Pensions. | |
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211 Social Security contributory pensions. |
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| 211 N Passive Classes Pensions. |
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| 211 Or Other Passive Class pensions and benefits |
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| 212 Non-contributory Pensions. | |
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| 212 M Pensions contributive benefits and benefits. |
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| 212 N War Pensions. |
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| 219 Pension Management | |
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| 219 M Security Economic Performance Management Social. |
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| 219 N Passive Classes Pension Management |
| 22 Other Economic Benefits. | ||
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| 221 Social Security Economic Benefits | |
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| 221 M Temporary Disability Allowances and Other Social Security Economic Benefits |
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222 Economic Benefits of Administrative Mutualism | |
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| 222 M Economic Benefits of Administrative Mutualism |
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| 223 Pay Warranty Stations | |
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| 223 M Pay Warranty Benefits. |
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| 224 Economic Benefits by Eesc. | |
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| 224 M Economic Prstations by Eesc |
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23 Social Services and Social Promotion. | ||
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| 231 Action social. | |
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| 231 A National Drug Plan. |
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| 231 B Actions in favor of emigrants |
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| 231 C Social Security Social Services to people with disabilities |
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| 231 D Social Security Social Services to older people |
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| 231 E Other Social Security social services. |
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| 231 F Other State Social Services |
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| 231 G Attention to childhood and families |
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| 231 H Actions in favour of immigrants. |
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231 I Self-Autonomy and Care for Dependence. |
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| 232 Social Promotion. |
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| 232 A Promotion and Services to Youth |
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| 232 B Equality of opportunities between women and men |
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| 232 C Current Forecast integral to gender-based violence |
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| 239 Social services management | |
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| 239 M Management social security social services |
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24 Employment Promotion | ||
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| 241 Job and Employment Promotion Promotion | |
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| 241 Promoting job insertion and stability |
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| 241 N Development of social economy and corporate social responsibility |
| 25 Unemployment. | ||
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| 251 Unemployment Assistance | |
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| 251 M Benefits to Unemployed. |
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26 Access to Housing and Building Building. | ||
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| 261 Housing Access and Building Promotion. | |
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| 261 N Promotion, administration, and help for rehabilitation and access to housing |
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| 261 Or Building and Building Building. |
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| 261 P Urbanism and soil |
| 29 Social Security Management and Administration. | ||
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| 291 Management, Inspection, and Social Security and Social Protection control | |
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| 291 A Inspection and Control |
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| 291 M Address and General Services Social Security and Social Protection |
| 31 Health. | ||
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| 311 Health General Administration. | |
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| 311 M Address and General Services for Health, Social Services and Equality |
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| 311 O Health and Professional Management Policies |
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| 312 Hospitals, Care Services, and Health Centers | |
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| 312 To Hospital Assistance in the Armed Forces |
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| 312 B Primary health care. National Health Management Institute |
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| 312 C Specialized health care National Health Management Institute |
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| 312 D Maritime Medicine. |
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| 312 E Administrative Mutualism Healthcare. |
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| 312 F Primary Health Care Primary Care Accidents and Professional Diseases and Navy Social Institute |
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| 312 G Specialized Health Care Mutual Accidents Job and Professional Diseases and Marine Social Institute |
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| 313 Public Health Actions | |
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| 313 A Benefits and Pharmacy. |
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| 313 B Public health, healthcare exterior and quality |
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| 313 C Food security and nutrition. |
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| 313 D Donation and transplantation of organs, tissues, and cells. |
| 32 Education. | ||
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| 321 General Administration of Education. | |
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| 321 M Address and General Education, Culture, and Sport Services |
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| 321 N Permanent Education Teacher Training |
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| 322 Teaching. | |
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| 322 A Child and primary education |
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| 322 B Secondary education, vocational training and Official Language Schools. |
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| 322 C University Teachings |
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322 D Special Education. |
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| 322 E Teachings arts. |
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| 322 F Education on the outside |
|
|
| 322 G Compensation Education. |
|
|
| 322 H Education permanent and non-university distance |
|
|
| 322 I Special Teachings. |
|
|
| 322 J New technologies applied to education |
|
|
| 322 K School age sport and at the University. |
|
| 323 Educational Promotion. | |
|
|
| 323 M Grants and aids to students. |
|
| 324 Complementary teaching services | |
|
|
| 324 M Services |
|
|
| 324 N Support for other school activities. |
| 33 Culture. | ||
|
| 332 Libraries and Files. |
|
|
|
| 332 To Files. |
|
|
| 332 B Libraries. |
|
| 333 Museums and plastic arts. | |
|
|
| 333 To Museums. |
|
|
| 333 B Expositions. |
|
| 334 Cultural Promotion. | |
|
|
| 334 A Promotion and cultural cooperation |
|
|
| 334 Book Promotion and Cultural Publications. |
|
|
| 334 C Promotion of cultural industries |
|
| 335 Performing Arts. | |
|
|
|
335 A Music and Dance. |
|
|
| 335 B Theatre. |
|
|
| 335 C Cinematography. |
|
| 336 Sports and Physical | |
|
|
| 336 A Promotion and Support of Sports Activities |
|
| 337 Archaeology and Historical-Artistic Heritage Protection. | |
|
|
| 337 A Historical-National Heritage Administration |
|
|
| 337 B Conservation and restoration of cultural assets |
|
|
| 337 C Historical Heritage Protection. |
| Spend_table_body ">Expense Area 4. Economic | ||
| 41 Agriculture, Fisheries and Food | ||
|
|
412 Improvements to agricultural structures and production systems | |
|
|
| 412 C Competitiveness and quality of production and agricultural markets |
|
|
| 412 D Competitiveness and Quality of Agriculture |
|
|
| 412 M Regulation of the agricultural markets |
|
| 413 Agri-food industrial competitiveness and food quality | |
|
|
| 413 A Competitiveness agri-food industry and food quality |
|
| 414 Rural development. | |
|
|
|
414 A Water Resource Management for Irrigation. |
|
|
| 414 B Rural |
|
|
| 414 C Sustainable Rural Development Program |
|
| 415 Protection and development of fisheries resources and improvement of structures. | |
|
|
| 415 A Protection of Fishery Resources and Sustainable Development |
|
|
| 415 B Improvement of fisheries structures and markets |
|
| 416 Risk forecasting in agricultural and fisheries productions. | |
|
|
| 416 A Risk Forecast on Agricultural and Fishing Productions. |
| 42 Industry and Energy. | ||
|
| 421 Administrative Actions on industry | |
|
|
| 421 M Address and General Industry and Energy Services and |
|
|
| 421 N Regulation and protection of industrial property |
|
|
| 421 O Quality and industrial security |
|
| 422 Reconversion and Industrial | |
|
|
| 422 Regional Incentives To Industrial Localization. |
|
|
| 422 B Industrial Development |
|
|
| 422 M Reconversion and reindustrialisation |
|
| 423 Development of Mining and Mining Comarcs | |
|
|
|
423 M Alternative development of coal mining districts |
|
|
| 423 N Mining Exploitation. |
|
| 424 Nuclear Protection and Security. | |
|
|
| 424 M Nuclear security and radiation protection. |
|
| 425 Energy Management and Efficiency | |
|
|
| 425 A Normative and Energy Development. |
| 43 Commerce, Tourism, and Pymes. | ||
|
|
431 Commerce. | |
|
|
| 431 A Business Promotion and Internationalization of the Company |
|
|
| 431 N Foreign Trade Sorting |
|
|
| 431 Or Sorting and Modernizing Commercial Structures. |
|
| 432 Tourist promotion and promotion | |
|
|
| 432 A Coordination and Promotion of Tourism |
|
| 433 Development business. | |
|
|
| 433 M Small and Medium Business Support |
| 44 Transport Grants | ||
|
| 441 Transport Grants | |
|
|
| 441 M Grants and support for land transport |
|
|
| 441 N Grants and support for shipping |
|
|
| 441 O Grants and support for air transport |
|
|
| 441 P Grants to the extrapeninsular transport of merchandise. |
|
45 Infrastructures. | ||
|
| 451 General Infrastructure Management | |
|
|
| 451 M Studies and services Public Works and Urbanism technical assistance |
|
|
| 451 N Address and General Promotion |
|
|
| 451 OR Agriculture, Food and Environment Directorate and General Services |
|
| 452 Hydraulic Resources. | |
|
|
| 452 A Water Management and Infrastructure |
|
|
| 452 M Norms and territorial management of water resources |
|
| 453 Land transport infrastructures | |
|
|
| 453 A Rail Transport Infrastructure |
|
|
| 453 B Road infrastructure creation |
|
|
| 453 C How to store and exploit roads |
|
|
| 453 M Land Transport Management and |
|
| 454 Maritime Transport Infrastructures | |
|
|
| 454 M Maritime Traffic Regulation and |
|
| 455 Air Transport Infrastructures | |
|
|
| 455 M Regulation and oversight of civil aviation |
|
| 456 Environmental actuations. | |
|
|
| 456 A Quality of Water. |
|
|
| 456 B Protection and Environment Improvement. |
|
|
| 456 C Protection and improvement of the natural environment |
|
|
| 456 D Take Action on the |
|
|
|
456 M Actuations for Pollution Prevention and Climate Change |
|
| 457 Performances in coal mining districts | |
|
|
| 457 M Infrastructures in coal mining districts |
| 46 Research, development and innovation | ||
|
| 462 Research and studies related to general public services | |
|
|
| 462 M Research and Sociological and Constitutional Studies. |
|
|
| 462 N Research and Statistics and Economic Studies. |
|
| 463 Basic Research. |
|
|
|
| 463 A Scientific Research. |
|
|
| 463 B Fomento y coordination of scientific and technical research |
|
| 464 Defense-related research and development. | |
|
|
|
464 Armed Forces Research and Studies |
|
|
| 464 B Support for technology innovation in the defense sector |
|
|
| 464 C Public security research and studies |
|
| 465 Health-related research and development | |
|
|
|
465 Health Research. |
|
| 466 Research and Development related to the education | |
|
|
| 466 A Research and educational assessment |
|
| 467 Research and development in other sectors | |
|
|
| 467 A Astronomy and astrophysics. |
|
|
| 467 B Research, development, and experimentation in Transports and Infrastructures |
|
|
|
467 C Technology-industrial research and development |
|
|
| 467 D Agricultural Research and Experimentation |
|
|
| 467 E Oceanographic and Fishing |
|
|
| 467 F Geologic-mining and environmental research |
|
|
| 467 G Research and Development of the Society of the Information. |
|
|
| 467 H Energy, environmental and environmental research |
|
|
| 467 I Telecom Technology Innovation. |
|
49 Other economic performances | ||
|
| 491 Communications. | |
|
|
|
491 M Ordination and promotion of telecommunications and the Information Society |
|
|
| 491 N Universal Postal Service |
|
| 492 Defense of Competition. | |
|
|
| 492 M Competition Defense |
|
|
| 492 N Regulation and surveillance of competition in the Tabacos Market |
|
|
| 492 O Protection and promotion of the rights of consumers and users |
|
| 493 Financial Sector Management. | |
|
|
| 493 M Address, control, and insurance management |
|
|
| 493 OR Accounting and Audit |
|
| 494 Labor relationships. | |
|
|
| 494 M Administration of labor relations and working conditions |
|
| 495 Mapping, meteorology, and metrology. | |
|
|
| 495 A Development and application of Spanish geographic information |
|
|
| 495 B Meteorology. |
|
|
| 495 C Metrology. |
|
| 496 Game Sector Sorting | |
|
|
| 496 M Regulation of the game. |
|
| 497 Maritime Services. | |
|
|
| 497 M Save and Fight against pollution at sea |
| area 9. General character | ||
| 91 High address. | ||
|
| 911 High Address State Address. | |
|
|
| 911 M Head of the Status. |
|
|
| 911 N Legislative Activity |
|
|
| 911 OR External Control of the Public Sector. |
|
|
| 911 P Constitutional Control. |
|
|
| 911 Q Support for Administrative Management of the Head of State |
|
| 912 High Address of the Government. | |
|
|
| 912 M Government Presidency |
|
|
| 912 N High State advice |
|
|
| 912 OR Relations with the General Courts, Government Secretariat and Support for High Direction |
|
|
| 912 P Advice on Government on social, economic and labor issues |
|
|
| 912 Q Advice for the protection of national interests |
| 92 Character Services general. | ||
|
| 921 General Administration. | |
|
|
| 921 N Address and organization of the Public Administration. |
|
|
| 921 OR Training of Administrations Staff Public. |
|
|
| 921 P State peripheral administration |
|
|
| 921 Q Informational Coverage. |
|
|
| 921 R Advertising of the legal rules |
|
|
| 921 S State interest advice and defense. |
|
|
| 921 T Ministries Transport Services |
|
|
| 921 U Publications. |
|
|
| 921 V Assessment of public policies and programs, quality of regulatory services and impact. |
|
|
922 State coordination and territorial organization | |
|
|
| 922 M Territorial Organization of the State and development of their collaboration systems |
|
|
|
922 N Coordination and Financial Relations with Territorial Authorities |
|
| 923 General Administration of Economics and Finance | |
|
|
| 923 A State Heritage |
|
|
| 923 C Elaboration and statistical dissemination |
|
|
| 923 M Address and General Administration of Finance and Public Administrations |
|
|
| 923 N Economics and Finance staff training |
|
|
| 923 OR Management Debt and State Treasury |
|
|
| 923 P Relations with the Agencies Multilateral Financials. |
|
|
| 923 Q Economic and General Management and Services Competitiveness. |
|
| 924 Citizen Participation. | |
|
|
| 924 M Elections and Political Parties |
|
| 929 Unforeseen, transient situations and execution contingencies | |
|
|
| |
|
|
| 929 N Budget execution contingency fund |
| 93 Financial and tax administration | ||
|
|
931 Economic and Fiscal Policy | |
|
|
| 931 M Forecast and Economic |
|
|
| 931 N Budget Policy |
|
|
| 931 OR Tax Policy. |
|
|
| 931 P Internal Control and Public Accounting |
| 932 Tax System Management. | ||
|
|
| 932 A Application of the state tax system |
|
|
| 932 M Real Estate Catstar |
|
|
| 932 N Administrative-economic claims resolution |
|
94 Transfers to other public administrations | ||
|
| 941 Transfers to Autonomous Communities | |
|
|
| 941 M Transfers to CC.AA. by participation in state revenue |
|
|
| 941 N Transfers to CC.AA. by Interterritorial Compensation Funds |
|
|
| 941 OR Other Transfers to Autonomous Communities |
|
| 942 Transfers to Local Entities | |
|
|
| 942 A Local Economic Cooperation of the State |
|
|
| 942 M Transfers to Local Entities by Participation in State Revenue |
|
|
| 942 N Other contributions to Local Entities |
|
| 943 Financial Relations with the European Union. | |
|
|
| 943 M Transfers to the European Union General Budget. |
|
|
| 943 N Development Cooperation through the European Development Fund |
|
95 Public Debt. | ||
|
| 951 Public debt | |
|
|
| 951 M Amortization and financial expense of public debt in national currency |
|
|
| 951 N Depreciation and Financial Expenses of Public Debt in Foreign Currency |
ANNEX II
Public bodies whose specific rules confer a limiting nature on the appropriations in their budget of expenditure referred to in Article 6.1.2.e) of this ministerial order
Cervantes Institute.
Spanish Data Protection Agency.
National Intelligence Center.
State Tax Administration Agency.
National Competition Commission.
Economic and Social Council.
Nuclear Security Council.
National Prado Museum.
Museo Nacional Centro de Arte Reina Sofía.
ANNEX III
Economic classification of expenditure
In those assumptions that development is anticipated by sectors of a concept, they will be identified by the following digits.
0. State administration.
1. Autonomous Bodies.
2. Social Security.
3. State agencies and other Public Bodies.
4. Companies, public entities, foundations and other public sector entities.
5. Autonomous Communities.
6. Local Corporations.
7. Private companies.
8. Families and non-profit institutions.
9. Exterior.
Economic classification of the expense budget
| . Staff expenditures | |||||||
|
| 10. High charges | ||||||
|
|
| 100. Basic remuneration and other remuneration | |||||
|
|
|
| 00. Basic rewards | ||||
|
|
|
| 01. Supplemental rewards | ||||
|
|
| 107. Pension plan contributions | |||||
|
| 11. Eventual staff | ||||||
|
|
| 110. Basic remuneration and other remuneration | |||||
|
|
|
| 00. Basic rewards | ||||
|
|
|
| 01. Supplemental rewards | ||||
|
|
|
| 02. Other remunerations | ||||
|
|
| 117. Pension plan contributions | |||||
|
| 12. Officials | ||||||
|
|
| 120. Basic rewards | |||||
|
|
|
| 00. A1 group and group A. | ||||
|
|
|
| 01. Group A2 and group B. | ||||
|
|
|
| 02. C1 group and group C. | ||||
|
|
|
| 03. C2 group and group D. | ||||
|
|
|
| 04. Personal wages of professional groupings and group E. | ||||
|
|
|
|
05. Trienes. | ||||
|
|
|
| 06. Extraordinary pagas. | ||||
|
|
|
| 07. Other basic rewards | ||||
|
|
|
| 10. Troop salaries and permanent professional marinery. | ||||
|
|
|
|
11. Non-permanent professional troop and seafaring salaries | ||||
|
|
| 121. Supplemental rewards | |||||
|
|
|
| 00. Target addon. | ||||
|
|
|
| 01. Specific add-on. | ||||
|
|
|
| 02. Compensation for residency. | ||||
|
|
|
| 03. Other add-ons | ||||
|
|
|
| 09. Professional troop and marinery destination complement. | ||||
|
|
|
|
10. Specific complement of professional troops and marineria. | ||||
|
|
|
|
11. Add-on and years of service. | ||||
|
|
|
|
12. Volunteer reserve compensation. | ||||
|
|
| 122. Rewards in kind. | |||||
|
|
|
| 00. Home. | ||||
|
|
|
| 01. Locker room | ||||
|
|
|
| 02. Bonuses. | ||||
|
|
|
| 09. Others | ||||
|
|
| 123. Compensation received by destination abroad | |||||
|
|
|
|
00. Overseas destination compensation | ||||
|
|
|
| 01. Education Compensation | ||||
|
|
| 124. Remuneration of officials in practice | |||||
|
|
|
| 00. A1 group and group A. | ||||
|
|
|
| 01. Group A2 and group B. | ||||
|
|
|
| 02. C1 group and group C. | ||||
|
|
|
| 03. C2 group and group D. | ||||
|
|
|
| 04. Personal wages of professional groupings and group E. | ||||
|
|
|
|
05. Trienes. | ||||
|
|
|
| 06. Extraordinary pagas. | ||||
|
|
|
| 07. Supplemental remuneration | ||||
|
|
| 127. Pension plan contributions | |||||
|
| 13. Labor. | ||||||
|
|
| 130. Job Fixed. | |||||
|
|
|
| 00. Basic rewards | ||||
|
|
|
| 01. Other remunerations | ||||
|
|
| 131. Eventual work. | |||||
|
|
| 132. Rewards in kind. | |||||
|
|
|
| 00. Home. | ||||
|
|
|
| 01. Locker room | ||||
|
|
|
| 02. Bonuses. | ||||
|
|
|
| 09. Others | ||||
|
|
| 137. Pension plan contributions | |||||
|
| 14. Other staff | ||||||
|
|
| 143. Other staff | |||||
|
|
| 147. Pension plan contributions | |||||
|
| 15. Performance incentives | ||||||
|
|
| 150. Productivity | |||||
|
|
| 151. Rewards. | |||||
|
|
| 153. Special dedication add-on. | |||||
|
| 16. Contributions, benefits, and social expenses in charge of the employer | ||||||
|
|
| 160. Social quotas | |||||
|
|
|
| 00. Social Security | ||||
|
|
|
| 01. MUFACE. | ||||
|
|
|
| 02. ISFAS. | ||||
|
|
|
| 03. MUGEJU. | ||||
|
|
|
| 09. Others | ||||
|
|
| 161. Social Benefits | |||||
|
|
|
| 00. Civil servants ' pensions | ||||
|
|
|
| 01. Pensions to families, civil status | ||||
|
|
|
| 02. Pensions to officials, military in character | ||||
|
|
|
| 03. Pension to families, military in character | ||||
|
|
| 162. Staff social expenditures | |||||
|
|
|
| 00. Training and perfecting staff | ||||
|
|
|
| 01. Economates and eaters. | ||||
|
|
|
| 02. Transport of personnel | ||||
|
|
|
| 04. Social action | ||||
|
|
|
| 05. Insurance. | ||||
|
|
|
| 09. Others | ||||
|
|
| 164. Family protection | |||||
|
2. Current expenditures on goods and services. | |||||||
|
| 20. Leases and royalties. | ||||||
|
|
| 200. Land and natural assets leases | |||||
|
|
| 202. Building leases and other constructs. | |||||
|
|
| 203. Machine, facility, and tooling leases | |||||
|
|
| 204. Transport media leases | |||||
|
|
| 205. Furniture and Enseres Leases. | |||||
|
|
| 206. Equipment leases for information processes | |||||
|
|
| 208. Leases of other tangible assets | |||||
|
|
| 209. Cannons. | |||||
|
| 21. Repairs, maintenance, and preservation | ||||||
|
|
| 210. Infrastructure and natural assets | |||||
|
|
| 212. Buildings and other constructs. | |||||
|
|
| 213. Machinery, installations and tools. | |||||
|
|
| 214. Transport elements | |||||
|
|
| 215. Furniture and Enseres. | |||||
|
|
| 216. Teams for information processes | |||||
|
|
| 218. Goods located outside | |||||
|
|
| 219. Other material immobilized. | |||||
|
| 22. Material, supplies, and others. | ||||||
|
|
| 220. Office material | |||||
|
|
|
| 00. Ordinary non-inventorable. | ||||
|
|
|
| 01. Press, magazines, books, and other publications. | ||||
|
|
|
| 02. Non-inventorable computing material | ||||
|
|
|
| 15. External office material | ||||
|
|
| 221. Supplies | |||||
|
|
|
| 00. Electrical power | ||||
|
|
|
| 01. Water. | ||||
|
|
|
| 02. Gas. | ||||
|
|
|
| 03. Fuel | ||||
|
|
|
| 04. Locker room | ||||
|
|
|
| 05. Power. | ||||
|
|
|
| 06. Pharmaceutical products and sanitary material | ||||
|
|
|
| 07. Military and police supplies | ||||
|
|
|
| 08. Supplies of sports, didactic and cultural material | ||||
|
|
|
|
09. Work National Mint and Timbre | ||||
|
|
|
| 11. Supplies of machinery parts, tools, and transport elements | ||||
|
|
|
| 12. Supplies of electronic, electrical, and communications material | ||||
|
|
|
| 15. Supplies on the outside | ||||
|
|
|
| 99. Other supplies | ||||
|
|
| 222. Communications | |||||
|
|
|
| 00. Telecom Services | ||||
|
|
|
| 01. Postcards and Messaging. | ||||
|
|
|
| 15. External communications | ||||
|
|
|
| 99. Others | ||||
|
|
| 223. Transports. | |||||
|
|
| 224. Insurance premiums. | |||||
|
|
| 225. Tributes. | |||||
|
|
|
| 00. State. | ||||
|
|
|
| 01. Autonomics. | ||||
|
|
|
| 02. Local. | ||||
|
|
|
| 15. Tributes outside | ||||
|
|
| 226. Miscellaneous expenses | |||||
|
|
|
| 01. Protocolary and representative attentions. | ||||
|
|
|
| 02. Advertising and propaganda | ||||
|
|
|
| 03. Legal, contentious. | ||||
|
|
|
| 06. Meetings, conferences and courses | ||||
|
|
|
| 07. Selective oppositions and tests | ||||
|
|
|
| 08. Reserved Expenses | ||||
|
|
|
| 09. Cultural and sporting activities | ||||
|
|
|
| 15. Miscellaneous expenses abroad | ||||
|
|
|
| 99. Others | ||||
|
|
| 227. Jobs performed by other companies and professionals | |||||
|
|
|
|
00. Cleaning and grooming. | ||||
|
|
|
| 01. Security. | ||||
|
|
|
| 02. Assessments and expertise | ||||
|
|
|
| 04. Custody, warehousing and storage. | ||||
|
|
|
| 05. Popular polling and polling processes | ||||
|
|
|
| 06. Studies and technical jobs | ||||
|
|
|
| 07. For the hiring of the national and international information coverage service in the public interest | ||||
|
|
|
| 15. Jobs performed by other companies and professionals abroad | ||||
|
|
|
| 99. Others | ||||
|
| 23. Compensation for service reason | ||||||
|
|
| 230. Diets | |||||
|
|
| 231. Locomotion. | |||||
|
|
| 232. Move. | |||||
|
|
| 233. Other indemnities | |||||
|
| 24. Publications Expenses | ||||||
|
|
| 240. Editing and Distribution Expenses | |||||
|
| 25. Healthcare concerts | ||||||
|
|
| 250. With Social Security. | |||||
|
|
| 251. With free insurance entities | |||||
|
|
| 259. Other healthcare concerts | |||||
|
| 27. Purchases, supplies, and other activity-related expenses | ||||||
|
3. Financial expenses | |||||||
|
| 30. Public debt in national currency | ||||||
|
|
| 300. Interests. | |||||
|
|
| 301. Emission, modification, and cancellation expenses | |||||
|
|
| 303. Implicit returns | |||||
|
|
| 309. Other financial expenses | |||||
|
| 31. National currency loans | ||||||
|
|
| 310. Interests. | |||||
|
|
| 311. Emission, modification, and cancellation expenses | |||||
|
|
| 313. Implicit returns | |||||
|
|
| 319. Other financial expenses | |||||
|
| 32. Foreign currency public debt | ||||||
|
|
| 320. Interests | |||||
|
|
| 321. Emission, modification, and cancellation expenses | |||||
|
|
| 322. Change differences | |||||
|
|
| 323. Implicit returns | |||||
|
|
| 329. Other financial expenses | |||||
|
| 33. Foreign currency loans | ||||||
|
|
| 330. Interests | |||||
|
|
| 331. Emission, modification, and cancellation expenses | |||||
|
|
| 332. Change differences | |||||
|
|
| 333. Implicit returns | |||||
|
|
| 339. Other financial expenses | |||||
|
| 34. Of deposits and sureties. | ||||||
|
|
| 340. Deposit interests | |||||
|
|
| 341. Trust interests | |||||
|
| 35. Interest on delay and other financial expenses | ||||||
|
|
| 352. Interest on delay | |||||
|
|
| 359. Other financial expenses | |||||
| 4. Current transfers. | |||||||
|
| 40. To the State Administration | ||||||
|
| 41. To stand-alone organisms | ||||||
|
| 42. To Social Security. | ||||||
|
| 43. To State Agencies and other Public Bodies | ||||||
|
| 44. To Companies, Business Public Entities, Foundations, and Rest of Public Sector Entes | ||||||
|
| 45. To Autonomous Communities | ||||||
|
| 46. To Local Entities. | ||||||
|
| 47. To private companies | ||||||
|
| 48. To non-profit families and institutions | ||||||
|
| 49. Outside | ||||||
|
5. Contingency Fund and Other Unforeseen. | |||||||
|
| 50. Envelope the Budget Execution Contingency Fund | ||||||
|
|
| 500. Budgetary Execution Contingency Fund. Article 50 of Law 47/2003, of November 26, General Budget | |||||
|
6. Actual investments | |||||||
|
| 60. New investment in infrastructure and goods for general use | ||||||
|
|
| 600. Investments in land | |||||
|
|
| 601. Others | |||||
|
| 61. Reorder investment in infrastructure and goods for general use | ||||||
|
|
| 610. Investments in land | |||||
|
|
| 611. Others | |||||
|
| 62. New investment associated with operational operation of services | ||||||
|
|
| 620. New investment associated with operational operation of services | |||||
|
| 63. Replacement investment associated with operating operation of services | ||||||
|
|
| 630. Reorder investment associated with operating operation of services | |||||
|
| 64. Instock investment expenses | ||||||
|
|
| 640. Expenses on instock investments | |||||
|
| 65. Military investments in infrastructure and other goods | ||||||
|
|
| 650. Military investments in infrastructure and other goods | |||||
|
| 66. Military investments associated with the operation of services | ||||||
|
|
| 660. Military investments associated with the operational operation of services | |||||
|
| 67. Military expenditures of intangible character investments | ||||||
|
|
| 670. Military expenditures on instock investments | |||||
|
7. Capital transfers | |||||||
|
| 70. To the State Administration | ||||||
|
| 71. To Stand-alone Bodies | ||||||
|
| 72. To Social Security | ||||||
|
| 73. To State Agencies and other Public Bodies | ||||||
|
| 74. To Companies, Business Public Entities, Foundations, and Rest of Public Sector Entes | ||||||
|
| 75. To Autonomous Communities | ||||||
|
| 76. To Local Entities. | ||||||
|
| 77. To private companies | ||||||
|
| 78. To non-profit families and institutions | ||||||
|
| 79. Outside | ||||||
| 8. Financial assets | |||||||
|
| 80. Public Sector Debt Acquisition | ||||||
|
|
| 800. Short-term Public Sector debt acquisition | |||||
|
|
| 801. Long-term Public Sector debt acquisition | |||||
|
| 81. Acquisition of bonds and bonds outside the Public Sector | ||||||
|
|
| 810. Acquisition of bonds and bonds outside the Public Sector in the short term | |||||
|
|
| 811. Acquisition of bonds and bonds outside the Public Sector in the long term | |||||
|
| 82. Granting loans to the Public Sector | ||||||
|
|
| 820. Short term loans | |||||
|
|
| 821. Long-term loans | |||||
|
| 83. Granting loans outside the Public Sector | ||||||
|
|
| 830. Short term loans | |||||
|
|
| 831. Long-term loans | |||||
|
| 84. Building deposits and bonds | ||||||
|
|
| 840. Repositories. | |||||
|
|
|
| 00. In the short term | ||||
|
|
|
| 01. Long term | ||||
|
|
| 841. Sureties. | |||||
|
|
|
| 00. In the short term | ||||
|
|
|
| 01. Long term | ||||
|
| 85. Procurement of Public Sector shares and units | ||||||
|
|
| 850. Procurement of shares and units of the Public Sector | |||||
|
| 86. Acquisition of shares and units outside the Public Sector | ||||||
|
|
| 860. From national or European Union companies | |||||
|
|
| 861. From other companies | |||||
|
| 87. Heritage contributions | ||||||
|
|
| 870. Heritage Contributions | |||||
|
9. Financial liabilities | |||||||
|
| 90. Amortization of public debt in national currency | ||||||
|
|
| 900. Amortization of public debt in short-term national currency | |||||
|
|
| 901. Amortization of public debt in long-term national currency | |||||
|
| 91. Amortization of loans in national currency | ||||||
|
|
| 910. Amortization of short-term loans from Public Sector entities | |||||
|
|
| 911. Amortization of long-term loans from Public Sector entities | |||||
|
|
| 912. Amortization of short-term loans from outside the Public Sector | |||||
|
|
| 913. Amortization of long-term loans from outside the Public Sector | |||||
|
| 92. Amortization of public debt in foreign currency | ||||||
|
|
| 920. Amortization of public debt in foreign currency in the short term | |||||
|
|
| 921. Amortization of public debt in long-term foreign currency | |||||
|
| 93. Amortization of foreign currency loans | ||||||
|
|
| 930. Amortization of short-term foreign currency loans | |||||
|
|
| 931. Amortization of long-term foreign currency loans | |||||
|
| 94. Return of deposits and sureties. | ||||||
|
|
| 940. Deposit return | |||||
|
|
| 941. Return of sureties. | |||||
ANNEX IV
Economic Classification of Revenue
Revenue Budget Economic Classification
| . Direct taxes and social contributions. | |||||||
|
| 10. About the rent | ||||||
|
|
| 100. Of the physical persons | |||||
|
|
|
| 00. Physical Persons Income Tax | ||||
|
|
| 101. From societies | |||||
|
|
|
| 00. Corporation Tax | ||||
|
|
| 102. Non-residents | |||||
|
|
|
| 00. Nonresident Income Tax | ||||
|
| 11. About capital | ||||||
|
|
| 119. Other capital taxes | |||||
|
| 12. Social quotes | ||||||
|
|
| 120. Special scheme contributions from officials | |||||
|
|
|
|
00. Passive Rights Fees. | ||||
|
|
|
| 01. Officials ' contributions to Mutuals | ||||
|
|
|
| 02. Mandatory State contribution to the Mutualities of officials | ||||
|
|
| 129. Other quotes | |||||
|
|
|
| 00. Unemployment Share | ||||
|
|
|
| 01. Professional training fee | ||||
|
|
|
| 02. Business quotas to the Wage Guarantee Fund | ||||
|
| 19. Other direct taxes | ||||||
|
|
| 190. Other direct taxes | |||||
|
2. Indirect taxes | |||||||
|
| 21. About Value Added | ||||||
|
|
| 210. Value Added Tax | |||||
|
|
|
| 00. VAT on imports | ||||
|
|
|
| 01. VAT on internal operations | ||||
|
| 22. About specific consumption | ||||||
|
|
| 220. Excise. | |||||
|
|
|
| 00. About alcohol and derived beverages | ||||
|
|
|
| 01. About beer | ||||
|
|
|
| 03. About tobacco work | ||||
|
|
|
| 04. About hydrocarbons | ||||
|
|
|
| 06. About intermediate products | ||||
|
|
|
| 07. About electricity | ||||
|
|
|
| 99. Others | ||||
|
| 23. About external traffic | ||||||
|
|
| 230. Customs duties and charges having equivalent effect established for the import or export of goods | |||||
|
|
|
231. Levies and other agricultural levies | |||||
|
| 28. Other indirect taxes | ||||||
|
|
| 280. Listing, producing and storing sugar and isoglucose. | |||||
|
|
| 281. Insurance Premium Tax | |||||
|
|
| 283. Gambling activities tax | |||||
|
|
|
| 00. Sports mutual bets | ||||
|
|
|
| 01. For counterpart sports betting | ||||
|
|
|
| 02. From other games | ||||
|
|
| 289. Other indirect taxes | |||||
|
3. Rates, public prices, and other income | |||||||
|
| 30. Rates | ||||||
|
|
| 300. Rights to issue professional identity cards to foreign workers | |||||
|
|
| 301. Occupation canon and use of public land-maritime domain | |||||
|
|
| 302. Rate per address and inspection of works | |||||
|
|
| 303. Rate for the exercise of jurisdictional power | |||||
|
|
| 304. DNI expedition rates and Passports. | |||||
|
|
|
| 01. D.N.I. | ||||
|
|
|
| 02. Passports. | ||||
|
|
| 305. Consular rates | |||||
|
|
| 306. Traffic Head Rates | |||||
|
|
| 307. Rates by radio domain reservation | |||||
|
|
| 308. Airport security rates | |||||
|
|
| 309. Other rates | |||||
|
|
|
| 00. Rate by cadastral accreditation. | ||||
|
|
|
| 01. Rate of Play | ||||
|
|
|
| 02. Acknowledgments, authorizations, and contests | ||||
|
|
|
| 03. Service delivery and performance of air navigation activities | ||||
|
|
|
| 04. Provision of services by the Merchant Marine Directorate General | ||||
|
|
|
| 05. Telecom Rate | ||||
|
|
|
| 07. External health control meats and animal products from non-EU countries | ||||
|
|
|
| 08. Exam Rights | ||||
|
|
|
| 11. Rate for administrative management of the game (D.T. 1. Act 13/2011) | ||||
|
|
|
| 99. Others | ||||
|
| 31. Public Prices | ||||||
|
|
| 310. Tuition fees on courses and seminars | |||||
|
|
| 311. Tickets to museums, exhibitions, shows, etc. | |||||
|
|
| 319. Other public prices | |||||
|
| 32. Other income from service delivery | ||||||
|
|
| 320. Commissions for financial operations and insurance | |||||
|
|
| 322. From Financial Management | |||||
|
|
|
| 01. Administration and collection. | ||||
|
|
|
| 02. Compensation for traditional European Union own resource perception expenses | ||||
|
|
|
| 99. Others | ||||
|
|
| 329. Other income from service delivery | |||||
|
| 33. Selling goods | ||||||
|
|
| 330. Selling your own publications | |||||
|
|
| 332. Selling photocopies and other reprographics products | |||||
|
|
| 333. Selling drugs | |||||
|
|
| 334. Selling agricultural products | |||||
|
|
| 335. Selling waste material | |||||
|
|
| 336. Income from the Fund governed by Law 17/2003 | |||||
|
|
| 339. Selling other goods | |||||
|
| 38. Stream operations reintegrs. | ||||||
|
|
| 380. From closed exercises | |||||
|
|
| 381. From the current budget | |||||
|
| 39. Other income | ||||||
|
|
| 391. Surcharges and fines | |||||
|
|
|
| 00. Executive period surcharges | ||||
|
|
|
| 01. Interest on delay | ||||
|
|
|
| 02. Fines and penalties | ||||
|
|
|
| 03. Recharge on autoliquidations. | ||||
|
|
|
| 99. Others | ||||
|
|
| 392. Change differences | |||||
|
|
| 393. Differences between redemption and emission values. | |||||
|
|
| 394. Reintegrating of amounts paid to the workers on behalf of the companies (Salarial Guarantee Fund) | |||||
|
|
| 399. Miscellaneous revenue | |||||
|
|
|
| 00. Service compensation provided by public officials | ||||
|
|
|
| 01. Eventual resources | ||||
|
|
|
| 02. Revenue from self-contained, deleted organisms | ||||
|
|
|
|
99. Other miscellaneous revenue | ||||
| 4. Current transfers. | |||||||
|
| 40. From the State Administration. | ||||||
|
|
| 400. From the department to which it is attached | |||||
|
|
| 401. From other ministerial departments | |||||
|
| 41. From Autonomous Bodies | ||||||
|
|
| 410. Autonomous body stream transfers | |||||
|
| 42. From Social Security. | ||||||
|
| 43. From State Agencies and other Public Bodies | ||||||
|
|
| 430. From State Agencies | |||||
|
|
| 431. From other Public Bodies | |||||
|
| 44. From Societies, Business Public Entities, Foundations and other Public Sector entities | ||||||
|
|
|
440. From state mercantile societies | |||||
|
|
| 441. From business public entities | |||||
|
|
| 442. From Public Foundations. | |||||
|
|
| 449. From the rest of the public sector | |||||
|
| 45. From Autonomous Communities. | ||||||
|
|
| 450. Concerted Contributions. | |||||
|
|
|
| 00. Basque Country quota | ||||
|
|
|
| 01. From Navarra. | ||||
|
|
| 459. Other current transfers. | |||||
|
| 46. From Local Entities. | ||||||
|
|
| 460. From Councils. | |||||
|
|
| 461. Of Island Diputations and Cabildos. | |||||
|
|
| 469. Other current transfers. | |||||
|
| 47. From private companies. | ||||||
|
| 48. From non-profit families and institutions | ||||||
|
| 49. From outside | ||||||
|
|
| 490. From the European Social Fund | |||||
|
|
| 491. From the European Agricultural Guarantee Fund (EAGF) | |||||
|
|
| 492. Other European Union transfers | |||||
|
|
| 493. Contributions derived from international cooperation agreements | |||||
|
|
| 499. Other current transfers. | |||||
|
5. Heritage Income | |||||||
|
| 50. Title and value interests | ||||||
|
|
| 500. From the State. | |||||
|
|
| 501. From stand-alone organisms | |||||
|
|
| 504. From Societies, Business Public Entities, Foundations and other Public Sector entities | |||||
|
|
|
505. From Autonomous Communities. | |||||
|
|
| 506. From Local Entities. | |||||
|
|
| 507. From private companies. | |||||
|
| 51. Interest on advances and loans granted. | ||||||
|
|
| 510. To the State | |||||
|
|
| 511. To stand-alone organisms | |||||
|
|
| 512. To Social Security | |||||
|
|
| 514. To Companies, Business Public Entities, Foundations, and other Public Sector entities | |||||
|
|
|
| 01. I.C.O. | ||||
|
|
|
| 99. Others | ||||
|
|
| 515. To Autonomous Communities | |||||
|
|
| 516. To Local Entities. | |||||
|
|
| 517. To private companies | |||||
|
|
| 518. To non-profit families and institutions | |||||
|
|
| 519. Outside | |||||
|
| 52. Deposit interests | ||||||
|
|
| 520. Bank account interests | |||||
|
|
|
| 00. Interests of the judicial consignations. | ||||
|
|
|
| 09. Treasury account interests at the Banco de España | ||||
|
|
|
|
99. Other bank account interests | ||||
|
|
| 529. Interest from other depots. | |||||
|
| 53. Dividends and stakes in benefits | ||||||
|
|
| 531. From stand-alone organisms | |||||
|
|
| 534. From Companies, Business Public Entities, Foundations, and other Public Sector entities | |||||
|
|
|
| 03. Bank of Spain | ||||
|
|
|
| 04. Official Credit Institute | ||||
|
|
|
| 06. Real Casa de la Moneda. National Currency and Timbre Factory | ||||
|
|
|
| 09. Spanish Airports and Air Navigation (AENA) | ||||
|
|
|
| 10. State Society of Industrial Participations (SEPI) | ||||
|
|
|
|
11. State Lotteries and State Gambling Society (SELAE) | ||||
|
|
|
|
12. Other Heritage Group State Societies | ||||
|
|
|
| 99. Other benefit interests | ||||
|
|
| 537. From private companies. | |||||
|
| 54. Real estate rents | ||||||
|
|
| 540. Rental and real estate products. | |||||
|
|
|
| 00. Rental housing | ||||
|
|
|
| 10. Local rental | ||||
|
|
|
| 99. Other real estate products | ||||
|
|
| 541. Rustic farm leases | |||||
|
|
| 549. Other rents | |||||
|
| 55. Concessions products and special leverage | ||||||
|
|
| 550. Administrative concessions | |||||
|
|
| 551. Agricultural and forestry | |||||
|
|
| 559. Other concessions and leverage | |||||
|
| 57. Business operations results | ||||||
|
|
| 570. Business operations results | |||||
|
| 59. Other heritage income | ||||||
|
|
| 591. Benefits by making financial investments | |||||
|
|
| 599. Others | |||||
|
6. Disposal of actual investments. | |||||||
|
| 60. From grounds | ||||||
|
|
| 600. Selling solar | |||||
|
|
| 601. Sale of rustic estates. | |||||
|
| 61. Of the other actual investments. | ||||||
|
|
| 619. Selling other real investments | |||||
|
| 68. Return to capital operations | ||||||
|
|
| 680. From closed exercises | |||||
|
|
| 681. From the current budget. | |||||
|
7. Capital transfers | |||||||
|
| 70. From State Administration | ||||||
|
|
| 700. From the department to which it is attached | |||||
|
|
| 701. From other ministerial departments | |||||
|
| 71. From stand-alone organisms | ||||||
|
|
| 710. Autonomous body capital transfers | |||||
|
| 72. From Social Security. | ||||||
|
|
| 720. Social Security Capital Transfers | |||||
|
| 73. From State Agencies and Other Public Bodies | ||||||
|
|
| 730. Capital transfers from state agencies and other public bodies | |||||
|
| 74. Corporate Public Entities, Foundations and other Public Sector entities | ||||||
|
|
|
740. State mercantile societies | |||||
|
|
| 741. Business public entities | |||||
|
|
| 749. From the Rest of Public Sector entities | |||||
|
| 75. From Autonomous Communities. | ||||||
|
| 76. From Local Entities. | ||||||
|
|
| 760. From Councils. | |||||
|
|
| 761. Of Island Diputations and Cabildos. | |||||
|
|
| 769. Other capital transfers | |||||
|
| 77. From private companies. | ||||||
|
| 78. From non-profit families and institutions | ||||||
|
| 79. From the outside | ||||||
|
|
| 790. European Regional Development Fund | |||||
|
|
| 791. Cohesion Fund | |||||
|
|
| 792. European Fisheries Fund and other agricultural and fisheries resources | |||||
|
|
| 793. European Agricultural Fund for Rural Development (EAFRD) | |||||
|
|
| 795. Other European Union transfers | |||||
|
|
| 799. Other transfers | |||||
|
8. Financial assets | |||||||
|
| 80. Public Sector debt disposal | ||||||
|
|
| 800. Short-term public sector debt disposal | |||||
|
|
| 801. Long-term public sector debt disposal | |||||
|
| 81. Disposal of bonds and bonds from outside the Public Sector | ||||||
|
|
| 810. Disposal of bonds and bonds from outside the Public Sector in the short term | |||||
|
|
| 811. Disposal of bonds and bonds from outside the Public Sector in the long term | |||||
|
| 82. Loan Reintegration to the Public Sector | ||||||
|
|
| 820. Loans to the Public Sector in the short term | |||||
|
|
| 821. Long-term Public Sector Loan Reintegration | |||||
|
| 83. Loan reintegrations granted outside the Public Sector | ||||||
|
|
| 830. Loan reintegrations granted outside the Public Sector in the short term | |||||
|
|
| 831. Loan reintegrations granted outside the Public Sector in the long term | |||||
|
| 84. Return of deposits and sureties. | ||||||
|
|
| 840. Deposit return | |||||
|
|
| 841. Return of sureties | |||||
|
| 85. Disposal of public sector actions and units. | ||||||
|
|
| 850. Disposal of Public Sector shares and units | |||||
|
| 86. Disposal of shares and units from outside the Public Sector | ||||||
|
|
| 860. From national or European Union companies | |||||
|
|
| 861. From other companies | |||||
|
| 87. Treasury Remainer | ||||||
|
|
| 870. Treasury Remover | |||||
| 9. Financial liabilities | |||||||
|
| 90. Issuance of public debt in national currency | ||||||
|
|
| 900. Issuance of public debt in short-term national currency | |||||
|
|
| 901. Issuance of public debt in long-term national currency | |||||
|
| 91. Loans received in national currency | ||||||
|
|
| 910. Short term loans from Public Sector entities | |||||
|
|
| 911. Long-term received loans from Public Sector entities | |||||
|
|
| 912. Short term received loans from outside the Public Sector | |||||
|
|
| 913. Long-term received loans from outside the Public Sector | |||||
|
| 92. Issuance of public debt in foreign currency | ||||||
|
|
| 920. Issuance of public debt in foreign currency in the short term | |||||
|
|
| 921. Issuance of public debt in long-term foreign currency | |||||
|
| 93. Loans received in foreign currency | ||||||
|
|
| 930. Loans received in short term foreign currency | |||||
|
|
| 931. Loans received in long-term foreign currency | |||||
|
| 94. Deposits and sureties received. | ||||||
|
|
| 940. Deposits received. | |||||
|
|
| 941. Sureties received. | |||||
|
| 95. Currency minting benefit | ||||||
|
|
| 950. Currency minting benefit | |||||
ANNEX V
State administrative public sector entities with non-limiting budgets as referred to in Article 6.3.4 of this Ministerial Order
The Arab House Consortium and its International Institute of Arab and Muslim World Studies.
Sepharad-Israel Center Consortium.
Mediterranean House Consortium.
City of Toledo Consortium.
Consortium City of Santiago de Compostela.
Cuenca City Consortium.
Consortium of Logistics, Business, Technological, Environmental and Services Activities of the Bay of Cadiz, Aletas Consortium.
Consortium for the Equipment and Exploitation of the Canfranc Underground Laboratory.
Network Biomedical Research Support Consortium (CAIBER).
Consortium for the Creation, Construction, Equipment and Exploitation of the Barcelona Supercomputing Center-National Supercomputing Center.
Telecommunications Market Commission (CMT).
National Energy Commission (CNE).
National Securities Market Commission (CNMV).
National Postal Sector Commission.
Consortium of the Canary Special Zone (CZEC).
Consortium Research Institute on Climate Change in Zaragoza (I2C2).
CIBER Consortium for the Mental Health Theme Area.
CIBER Consortium for the Thematic Area of Bioengineering, Biomaterials and Nanomedicine.
CIBER Consortium for the Thematic Area of Diabetes and Metabolic Diseases.
CIBER Consortium for the Thematic Area of Liver and Digestive Diseases.
CIBER Consortium for the Thematic Area of Neurodegenerative Diseases.
CIBER Consortium for Rare Disease Topic Area.
CIBER Consortium for the Thematic Area of Respiratory Diseases.
CIBER Consortium for the Thematic Area of Epidemiology and Public Health.
CIBER Consortium for the Thematic Area of Obesity and Nutrition Physiopathology.
ANNEX VI
2013 Action Plans
| 00001 |
00004 |
|
| Statistical Plan |
| 00006 | Plan Avance. |
|
00010 | Equal opportunities plan between women and men. |
| 00012 | Canarian Integral Strategy. |
|
00013 | Soria Plan. |
| 00014 | Extremadura Plan. |
| 00015 | Plan Leon |
| Teruel Plan. | |
| 00017 | Plan Jaen XXI. |
| 00019 | Rural Development sustainable |
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