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Royal Decree-Law 8/2009 Of 12 June, Whereby It Granted Extraordinary Credits And Charges Of Credit, Amounting To 19.821,28 Million Euros, And Amending Certain Precepts Of The Law 38/1992 Of 28 December On Impu...

Original Language Title: Real Decreto-ley 8/2009, de 12 de junio, por el que se conceden créditos extraordinarios y suplementos de crédito, por importe total de 19.821,28 millones de euros, y se modifican determinados preceptos de la Ley 38/1992, de 28 de diciembre, de Impu...

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TEXT

The purpose of this Royal Decree-Law is the adoption of extraordinary and urgent fiscal and fiscal measures.

I

First, the present Royal Decree-law provides for the granting of several extraordinary credits and credit supplements for the total amount of 19.821,28 million euros.

Of this amount, 16.898.05 M€ are provided in the Ministry of Labor and Immigration primarily intended for the Public Service of State Employment to pay for the higher expenses in benefits and to compensate for the loss of income in their contributions. In addition, an appropriation of EUR 1.8 billion is made available to make an advance on account of the common rules of the CC.AA of the compensation for the abolition of the tax on the property tax. In addition, credits are granted in the Ministry of the Interior's budget to meet the department's unavoidable obligations of 297.74 million euros.

In the budget of the Ministry of Education, credits are granted for the amount of 155.32 million euros for the granting of support for post-graduate training during the unemployment period for Spanish graduates, as well as for the implementation of the School 2.0 Project, and in the Budget of the Ministry of Development, amounting to 270.17 million euros, of which 130 million euros are destined to the intensification of actions in the field of roads, 70.17 € million are destined to the implementation of the plan VIVE Bus 2009-2010, and 70 million euro to the ADIF for the Plan of Modernization of Stations. Finally, in the Ministry of Health and Social Policy, loans of 400 million euros are made available to finance the minimum level of protection guaranteed by the Law on the Promotion of Personal Autonomy and Attention to Persons in Dependency.

1. Credit supplement in the Budget of the Ministry of Labour and Immigration in the amount of 16.898.05 million euros.

In terms of the Labour Force Survey, the data for the first quarter of 2009 has resulted in an unemployment rate of 17.36 per 100 and, if compared with the first three months of 2008 and 2009, it is observed that the The number of beneficiaries of unemployment benefits is 50.7 per 100 higher in January, 51.5 per 100 in February and 58 per 100 in the month of March, in the current year compared to 2008.

The evolution of two of the key variables related to unemployment; the number of beneficiaries and the expenditure on benefits, together with the measures to replace the right to unemployment benefit and the abolition of the period In order to be a beneficiary of the unemployment benefit, regulated in Royal Decree-Law 2/2009 of March 6, of urgent measures for the maintenance and promotion of the employment and protection of the unemployed, it makes it necessary to increase, with a further contribution by the State, the budget of the SPEP to EUR 16,773.3 million, of the which EUR 12,965.30 million is intended for the coverage of higher costs for benefits and EUR 3,808 million to compensate for the decrease in income from the loss of contributions.

On the other hand, the aforementioned Royal Decree-Law 2/2009 of 6 March 2009 establishes new bonuses, in the case of temporary employment regulations or part-time employment, which increase the expenditure needs of EUR 108.04 million.

Also, among the measures set out in the Royal Decree-Law, measures to boost economic activity included the Extraordinary Plan of Guidance, Vocational Training and Employment Integration to cope with the registered unemployment increase.

The Royal Decree-Law 2/2009 of March 6, of urgent measures for the maintenance and promotion of employment and the protection of the unemployed, establishes in its Final Disposition First the authorization for the Government approve by the Council of Ministers Agreement, the extension for two years more of the Extraordinary Plan of Guidance, Vocational Training and Employment Integration, in respect of the measure consisting exclusively of the recruitment of 1,500 Guidance for the strengthening of employment offices.

The cost of the measure, for whose coverage there is no credit in the SPEE budget, to be financed from the State budget, amounts to EUR 16.71 million.

Therefore, the credit supplement to be granted in the Budget of the Ministry of Labour and Immigration amounts to 16.898.05 million euros.

2. Extraordinary appropriation of EUR 1.8 billion in the budget of Section 32 "Territorial Authorities".

As a result of the entry into force with effect from 1 January 2008 of the third article of Law 4/2008, of 23 December, for the abolition of the tax on the Heritage, the system of Monthly return on Value Added Tax, and other changes in the tax regulations are introduced, in the year 2009 will not generate any revenue from the Tax on the Heritage for the financial year 2008, the first year in which the tax was abolished and therefore the tax is not declared.

This tax is fully ceded to the Autonomous Communities of the common regime in accordance with the provisions of Article 17.1.b of Law 21/2001 of 27 December 2001 regulating fiscal and The new system of financing of the Autonomous Communities of the common system and cities with autonomy status.

Therefore, these Autonomous Communities in 2009 are going to see the revenue corresponding to the 2008 Heritage Tax reduced.

The additional provision of Law 4/2008 states that " The Government, in accordance with the principle of institutional loyalty, will proceed to evaluate bilaterally in the framework of the reform of the financing system the amount corresponding to revenue losses involving the abolition of the Heritage Tax and to make the corresponding compensation effective. "

To avoid the financial loss arising from the absence at the present time of an agreement on the new system that allows to implement and make effective the compensation provided for in the second provision of the Law 4/2008, in a particularly difficult context for the public finances of the various administrations, is established by means of this Royal Decree-Law, a budget allocation for the payment to the Autonomous Communities of a common system of a the amount to be taken into account of the compensation provided for in that additional provision.

This payment will be made in advance of the final resources for the financing of the autonomous powers that the Autonomous Communities and the State will agree on for the year 2009.

3. Extraordinary credits and credit supplements in the Ministry of the Interior Budget amounting to 297.74 million euros.

The main causes that motivate the approval of extraordinary credits and credit supplements are as follows:

To attend to the coverage of obligations generated in previous years, in the amount of 98.75 million euros, corresponding mainly to works of the National Mint and Timbre and others.

Provide credit to meet needs presented in 2009, for the amount of 198.99 million euros, mainly intended for the coverage of higher staff costs, higher operating expenses, especially The Commission has been responsible for the increase in the number of prisoners and the increase in the number of prisoners and the increase in the number of people and the number of seats and expenses for the repatriation of foreign nationals.

4. Extraordinary appropriations and credit supplements in the budget of the Ministry of Education, amounting to 155.32 million euros, for the following actions:

Granting of financial support for post-graduate training during the period of unemployment for Spanish graduates:

The Congress of Deputies has adopted the resolution calling on the Government to promote access to the employment of university graduates through measures such as the free registration of the master's degree for young people 25 to 40 years of unemployment, the impetus for lifelong learning and professional specialisation.

On the other hand, the President of the Government has invited the social and economic forces to a Pact for the change of productive model towards a new sustainable economy based on new technologies and new knowledge emerging, without abandoning the traditional industrial sectors. It is in this context that education, in general, and continuing training, in particular, together with the education-research-innovation relationship, are today a challenge to lay the foundations of the medium-term.

Graduates who have been directly impacted by the economic crisis by accessing the list of unemployed are a group to which the universities and the government, in particular, have been directly impacted by the economic crisis. should pay the utmost attention.

For this, EUR 70 million will be available in two years for public universities to provide free tuition for these studies to unemployed graduates aged between 25 and 40.

The goal of this policy is twofold. On the one hand, improving academic qualifications through the completion and/or updating of the training levels of the Spanish university population. In addition, it favours the incorporation into the labour market of university graduates who have temporarily lost the status of employee. On the other hand, this allows universities to act actively in the fight against unemployment.

Complementary, this policy favors the development of these new university teachings which, by way of the gratuitousness of the registration fees, can guarantee an important demand to the institutions university.

Project School 2.0.

The School 2.0 Project for the integration of information and communication technologies (ICT ' s) in educational centers aims to accelerate the incorporation of the use of digital technologies into teaching practice. To this end, it incorporates an integrated set of measures that refer, on the one hand, to the personalized use of a laptop by each student, and, on the other hand, to the implementation of the digital classrooms of the 21st century. In particular, the School 2.0 project is based on the following axes of intervention:

Digital Classrooms. Providing ICT ' S resources to students and schools.

Ensure connectivity to the Internet and interconnectivity within the classroom for all teams.

Ensure the training of teachers and ICT officers in educational institutions.

Generate and facilitate access to digital educational materials.

Involve students and families in the acquisition, custody and use of these resources.

This is a project that will necessarily have to be developed in close collaboration between the Ministry of Education, the Autonomous Communities, IT and communication technology companies, financial institutions, publishers and educational software companies and their own families.

The implementation of the School 2.0 Project is foreseen in the course 2009-2010, beginning with the students of 5. Primary Education course.

5. Extraordinary appropriations and credit supplement in the budget of the Ministry of Development, amounting to 270.17 million euros.

To meet the financing of the 2009-2010 VIVE Bus Plan, extraordinary credits are granted in the amount of 70.17 million euros.

In this sense, the promotion of public transport is one of the fundamental tools for the creation of a sustainable transport system in Spain. This has become apparent in the successive plans approved by the Government during the last two legislatures: the Strategic Plan for Infrastructure and Transport (PEIT), the Energy Saving and Efficiency Strategy (E-4), the Strategy Spanish Air Quality, the 2nd National Emissions Reduction Programme and most recently, the Spanish Sustainable Mobility Strategy.

Therefore, during the last debate on the State of the Nation, the President of the Government announced the implementation of two measures for public transport, one of which was the one concerning the new VIVE Plan for the the renewal of buses, which was to finance the replacement of buses of more than ten years by new buses that met certain efficiency characteristics.

In this sense, it should be noted that the bus is the means of public transport that more travelers carry in the internal traffic, with a quota of about 68%.

The Spanish bus and coach park is older than that of the countries of our environment, with the consequences that result for the protection of the environment and road safety. Around 43% of these vehicles are over ten years old.

The present Royal Decree-Law establishes a mechanism of support for the financing for the purchase of buses and coaches, in order to encourage the replacement of this type of vehicles that have an age of more than ten years for new, less polluting.

The introduction of this measure will favour the replacement of old buses and coaches with new ones, driving the market for this type of vehicles and increasing traffic safety, reducing the emission of gases. pollutants and improving energy efficiency by reducing the consumption of petroleum products.

The Program will be articulated with the collaboration of the Institute of Official Credit (ICO), which will act as a financial intermediary in charge of managing the funds provided by the Ministry of Public Works.

On the other hand, a credit supplement is authorized in the budget of the Ministry of Public Works in the amount of 130 million euros whose objective is the intensification of actions in the field of roads.

Finally, an extraordinary amount of EUR 70 million is granted to the ADIF for the Plan for Modernisation of Stations, with the aim of modernising the accessibility of railway stations.

6. Credit supplement in the budget of the Ministry of Health and Social Policy, amounting to 400 million euros.

The Law on the Promotion of Personal Autonomy and Attention to Persons in a Dependent Situation establishes that the financing of the minimum level of guaranteed protection for each of the beneficiaries of the System will be Account of the General Administration of the State.

the years 2007 and 2008, the Autonomous Communities have developed very different levels of management, most of them still have important management delays. However, it is being observed that most of these Communities have in recent months initiated actions to resolve the accumulated cases. These files carry significant retroactive effects, in many cases over a year, the accrual of which corresponds to previous years. All this has the effect of accumulating in this exercise, together with the 2009 dossiers, the files coming from the financial years 2007 and 2008, with sufficient credit to be available to meet these obligations, which demands to increase the appropriations provided in the budget of the Ministry of Health and Social Policy by EUR 400 million.

The impact on the public deficit of this measure will be partially offset by the higher revenues from the modification of the Special Tax on Hydrocarbons contemplated in this Royal Decree-Law.

7. Financing of extraordinary credits and credit supplements.

The needs for which the extraordinary credits and credit supplements that are approved in this Royal Decree are addressed are, to a large extent, enforceable obligations of the Administration, although the amount of They do not allow their financing from the Contingency Fund for Budget Implementation. Therefore, for these cases, the application of the provisions of Article 16 of the recast text of the General Law on Budgetary Stability, approved by Royal Decree-Law 2/2007 of 28 December and in Articles 50.1 and 50.1, is excepted. 55.1 of Law 47/2003, of November 26, General Budget, financing all extraordinary credits and credit supplements with Public Debt.

The requirement to pay for obligations that must be met by the Administration and the need not to delay its payment in order not to cause harm to the affected third parties as well as the adoption with immediate character of the measures contributing to the economic recovery are the reasons of extraordinary and urgent need that justify the granting of the extraordinary credits and credit supplements by Royal Decree-Law.

II

The taxation of tobacco products is a relevant source of tax revenue for Spanish Territorial Farms. Furthermore, the purpose of this tax is essentially to collect, but also serves as an instrument for the service of health policy, and is thus recognised as an effective means of raising the price of tobacco and, therefore, to achieve a reduction in their consumption, in particular by young people. For these reasons it is necessary to increase the tax rates of the Tax on Tobacco Labours.

All this is concrete, in the case of cigarettes, in a rise in the specific tax rate, which is set at EUR 10.2 per 1,000 cigarettes, and an increase in the minimum tax, which is set at EUR 91.3 per 1,000. cigarettes.

On the other hand, it should be noted that the market for litting in the last few years has had great growth; thus, in the first quarter of 2009, 66.5% has been sold more than in the first quarter of a year ago. year. In addition, up to 30 April the average price of a kilo of lyar bite has fallen by 15.6%. In view of the recent developments in the market in Spain, and even more so in view of the increase in the tax rates applicable to cigarettes in this Royal Decree-Law, it is necessary to create a specific tax and a minimum tax for this work of tobacco.

finally, in order to avoid an increase in the tax differential between cigarettes and the cut-off and the rest of the tobacco products, the tax rates-which are exclusively ad valorem-are also raised. (a) to be applied to the latter in a proportion similar to that in which the percentage overall taxation for cigarettes is increased.

On the other hand, the imposition on hydrocarbons constitutes a significant source of tax revenues for the Spanish Territorial Farms. The purpose of this tax is essentially to collect, it can also be used as an instrument for the protection of the environment.

It should be taken into account that in the Spanish Strategy for Climate Change and Clean Energy, which develops the environmental dimension of the Spanish Strategy for Sustainable Development, it was recognized that the growth trend of the most pronounced emissions have been in the diffuse sectors, in particular in the transport and in the residential, for which the average increase of the emissions on the base year is predicted of 65%. The increase in the rate of duty on mineral oils applicable to motor fuels used for road transport is one of the measures which may allow the internalisation of the environmental costs caused by these fuels and, as far as possible, contribute to the reduction of emissions in this sector not subject to the market for emission allowances.

In this situation it seems advisable to proceed to an increase of the tax rates of the Tax on Hydrocarbons for the products whose consumption is more widespread and, consequently, they cause greater emissions of greenhouse effect, which is specific to an increase in the tax rates applicable in this tax on petrol and gas oils for the motor vehicle of EUR 29 per 1,000 litres.

finally, as regards the legal figure through which this measure is adopted, it should be noted first of all that an amendment affecting the amount of the tax rates, which is subject to the principle of reserve of law. On the other hand, the existence, in the context of an ordinary parliamentary procedure, of a prolonged period of time between the knowledge of the measure and its entry into force, would adversely affect its effectiveness and could, moreover, cause Distortions and speculative conduct on the market. These circumstances justify the recourse to the legal figure of the Royal Decree-Law, as the supposed enabler of the extraordinary and urgent need that our Constitution requires for its use.

In its virtue, making use of the authorization contained in article 86 of the Spanish Constitution, on the proposal of the Second Vice-President of the Government and Minister of Economy and Finance, and after deliberation by the Council of Ministers at their meeting on 12 June 2009,

DISPONGO:

TITLE I

Extraordinary credits and credit supplements

Article 1. Grant of a credit supplement in the Ministry of Labor and Immigration Budget.

To meet the needs for unemployment and employment promotion, a credit supplement is granted to the budget of Section 19 "Ministry of Labour and Immigration", Service 03 "General Secretariat for Employment", Programme 000X "Internal Transfers", Chapter 4 "Current Transfers", Article 41 "To Autonomous Bodies", Concept 412 "To finance the budget of the State Employment Public Service", for an amount of EUR 16,898,50,000,00.

Article 2. Incidence in the State Employment Public Service budget.

The credit supplement referred to in the previous article will finance changes in the State Employment Public Service budget, in the following terms:

Revenue Budget:

Budgetary Application

Denomination

Amount (Euro)

19.101.129.00

Unemployment Fee

-3.200.000,000.00

19.101.129.01

Professional training quota

-108.000,000.00

19.101.490.00

For the execution of the co-funded actions and programs The European Social Fund

-500,000,000.00

19.101.400.02

To fund the budget of the State Employment Public Service

16.898.050.000.00

Total

13.090.050,000.00

Expense Quotes:

Credit extensions:

Budgetary Application

Denomination

Amount (Euro)

19.101.251M.480.00

Contributives, even previous exercise obligations

8.401,000,000.00

19.101.251M.480.01

Unemployment Allowance, even previous exercise obligations

1.120.000,000.00

19.101.251M.487.00

Share of recipients of contributory unemployment benefits, even previous exercise obligations

3.327.000,000.00

19.101.251M.487.01

Allowance recipients, even previous exercise obligations

64.300.000.00

19.101.251M.488

Active Insert Income

53,000,000.00

19.101.241A.487.03

Financing of the bonuses in the Social Security contributions received from employment promotion measures for employment

108.041,000.00

Total credit extensions

13.073.341,000,00

Credit Supplement:

Budgetary Application

Denomination

Amount (Euro)

19.101.241A.450

Extraordinary guidance, training and job insertion plan to address the increase in registered unemployment

16.709.000.00

Total Credit Supplement

16.709.000.00

Total Modifications

13.090.050,000.00

Article 3. Granting of an extraordinary appropriation in the Section 32 Budget "Territorial Authorities".

1. In order to make an advance on account of the compensation to the Autonomous Communities of the common system provided for in the second provision of Law 4/2008 of 23 December, which suppresses the tax on the Patrimony, the system of monthly return on the value added tax is generalized, and other modifications are introduced in the tax regulations, for the loss of income in the year 2009 derived from the abolition of the tax of the tax on the Patrimony, collected in the third article of Law 4/2008, of 23 December, a credit is granted Special budget of Section 32 "Territorial Authorities", Service 18 "Various CC.AA", Programme 941O "Other transfers to the Autonomous Communities", concept 451 "Endowment for compensation for the abolition of the tax burden" on the Heritage ", for an amount of 1,800,000,000 euros.

2. The amount of the credit will be distributed among the Autonomous Communities of the common regime, taking into account the proportion of the income received from the State Administration of Tax Administration in 2008 for the Tax on the Heritage, with the the result set out in Annex I.

3. The payment of the advance for each of the Autonomous Communities shall be made effective before 31 July 2009.

4. The amount received by each Autonomous Community shall be considered as an advance on account of the final resources for the financing of the regional powers which the Communities and the State may agree to in the year 2009, in accordance with the provisions of the second provision of Law 4/2008, of 23 December, for the abolition of the tax on the property tax, the system of monthly refund on the value added tax is generalized, and introduce other amendments to the tax legislation.

Article 4. Grant of extraordinary credits and credit supplements in the Ministry of the Interior Budget.

1. In order to meet the obligations of previous financial years, extraordinary appropriations are granted in the budget of Section 16 "Ministry of the Interior" for the total amount of EUR 98,753,132.28, in the applications and amounts collected in the Annex II.

2. To meet the needs of the financial year 2009, credit supplements are granted in the Budget of Section 16 "Ministry of the Interior" for the total amount of EUR 198,985,703.83, in the applications and amounts set out in Annex III.

Article 5. Grant of extraordinary credits and credit supplements in the Ministry of Education's Budget.

1. For the granting of financial support for post-graduate training during the unemployment period for Spanish graduates, the following extraordinary appropriations are granted to the Section 21 Budget "Ministry of Science and Innovation":

To Service 04 "General Directorate of Universities", Program 323M "Grants and Aid to Students", Subconcept 486.02 " Compensation to the Universities of Public Prices for Academic Services for Graduates (i) the amount of unemployment " amounting to EUR 34,256,250

To the Service 04 "Directorate General of Universities", Program 322C Concept 453 "A Universities for the training program of graduates in unemployment situation", in the amount of 21,062,500 euros.

2. For the implementation of the School 2.0 Project for the integration of information and communication technologies (ICT ' S) in educational institutions, the following extraordinary credits and credit supplements are granted in the budget of the Section 18 "Ministry of Education, Social Policy and Sport", Service 05 "Directorate-General for Vocational Training":

Credit Supplements:

Programme 321N "Permanent Education Teacher Training":

Subconcept 226.06 "Meetings, conferences and courses" amounting to 450,000 euros.

Subconcept 227.06 "Studies and technical works" amounting to 200,000 euros.

Concept 229: " Operating expenses of non-university educational institutions in the amount of 21,000 euros.

New technologies applied to education 322J:

Subconcept 226.06 "Meetings, conferences and courses" amounting to 250,000 euros.

Subconcept 227.06 "Studies and technical works" amounting to 100,000 euros.

Concept 229: "Operating expenses of non-university teaching institutions" amounting to EUR 26,491.

Concept 620: "New investment associated with the operation of the services" amounting to EUR 770,090.

Extraordinary credits:

New technologies applied to education 322J:

Concept 455: "Current transfers to Autonomous Communities for the integration of Information and Communication Technologies in the Educational Centres", amounting to EUR 4,873,288.

Concept 750: "Transfers to Autonomous Communities for Investments in Information Technologies and Communication in Educational Centres" amounting to EUR 93,309,131.

Article 6. Grant of extraordinary credits and credit supplement in the Ministry of Public Works Budget.

To cover the coverage of expenditure arising from the intensification of road actions, a credit supplement is granted in Section 17 "Ministry of Public Works", Service 38 "Directorate General of Roads", Programme 453B "Creation of road infrastructure", Concept 601: " New investment in infrastructure and goods for general use. Others ", amounting to EUR 130,000,000.

To take care of the Plan of Modernization of Stations to be implemented by the ADIF, an extraordinary credit is granted in Section 17 "Ministry of Development", Service 40 "Directorate General of Railways", Program 453A "Infrastructures of Rail Transport", Concept 746 " Al ADIF. Plan for Modernisation of Stations ", in the amount of EUR 70,000,000.

To meet the financing of the VIVE Bus Plan 2009-2010 the following extraordinary credits are granted in the Budget of Section 17 "Ministry of Development":

To Service 39 "Directorate-General for Road Transport", Programme 453M "Land Transport Management and Inspection", Concept 359 "Other financial expenditure", amounting to EUR 175,000.

To Service 39 "Directorate General of Road Transport", Program 453M "Land Transport Management and Inspection", Concept 833 "Plan VIVE Autobuses 2009-2010" for an amount of 70,000,000 euros.

Article 7. Granting of a credit supplement in the Budget of the Ministry of Health and Social Policy.

To meet the minimum level of guaranteed protection established in the Law on the Promotion of Personal Autonomy and Attention to Persons in the Situation of Dependence, a credit supplement is granted in Section 18 " Ministry of Education, Social Policy and Sport ", Service 07" Secretariat of State for Social Policy, Families and Care for Dependence and Disability ", Program 000X" Internal Transfers ", Concept 427" To the IMSERSO for a minimum guaranteed in "dependency", for the amount of EUR 400,000,000.

Article 8. Financing of extraordinary credits and credit supplements.

1. The provisions of Article 16 of the recast text of the General Law on Budgetary Stability, adopted by Royal Decree-Law 2/2007 of 28 December 2007, and Articles 50.1 and 55.1 of Law 47/2003 of 26 November, are excepted. General Budget, the financing of extraordinary credits and credit supplements that as set out in the General Budget Law should be financed with Contingency Fund.

2. In accordance with the above, all the extraordinary credits and credit supplements that are granted by this Royal Decree-Law, will be financed with Public Debt.

TITLE II

Amendment of Law 38/1992, of December 28, of Special Taxes

Article 9. Tax on Tobacco Labors.

Article 60 of Law 38/1992, of December 28, of Special Taxes is amended, which is worded as follows:

" The tax will be required according to the following rate:

Heading 1. Cigars and cigarillos: 14.5 per 100.

Heading 2. Cigarettes: except in cases where heading 5 is applicable, cigarettes shall be subject to the following tax rates at the same time:

a) Proportional type: 57 per 100.

b) Specific type: 10.2 euros per 1,000 cigarettes.

Heading 3. Bite to liar: except in cases where heading 6 is applicable, the liar bite shall be subject to the following tax rates at the same time:

a) Proportional type: 41.5 per 100.

b) Specific type: EUR 6 per kilogram.

Heading 4. Other tobacco products: 26 per 100.

Heading 5. Cigarettes shall be subject to the single rate of EUR 91,3 per 1,000 cigarettes when the sum of the quotas resulting from the application of the rates under heading 2 is less than the amount of the single rate set out in this heading.

Heading 6. The liar bite shall be taxed at the single rate of EUR 50 per kilogram when the sum of the quotas resulting from the application of the rates under heading 3 is less than the amount of the single rate set out in this heading. '

Article 10. Tax on Hydrocarbons.

The headings 1.1 to 1.3 of the first paragraph of Article 50 of Law 38/1992 of 28 December 1992 on Special Taxes are amended as follows:

" Epiphide 1.1 Lead Gasolines: 433.79 euros per 1,000 liters.

Heading 1.2.1 Unleaded gasolines of 97 I.O. or higher octane: 431,92 euros per 1,000 litres.

Heading 1.2.2 Other unleaded gasolines: EUR 400,69 per 1,000 litres.

Heading 1.3 Gasoils for general use: 307 euros per 1,000 litres. "

Single end disposition. Entry into force.

This Royal Decree-law will enter into force on the day of its publication in the "Official State Gazette".

Given in Madrid, on June 12, 2009.

JOHN CARLOS R.

The President of the Government,

JOSE LUIS RODRIGUEZ ZAPATERO

ANNEX I

Distribution of Compensation by Autonomous Communities

Autonomous Community

Total

Catalonia

460.911.149.16

Galicia

69.958.880.85

Andalusia

139.398.933.51

Principality of Asturias

36.917.198,92

Cantabria

36.661.854.28

Rioja

21.490.660.36

Region

35.492.783, 90

Valencian Community

185.319.047.08

Aragon

63.667.144.81

36.462.110.60

Canary

39.923.221.99

Extremadura

9.534.629.70

Illes Balears

50.274.622.67

Madrid

542.759.190.69

Castilla y Leon

71.228.571.50

Total

1.800.000,000.00

ANNEX II

Granting of extraordinary credits

Application

Naming

Amount
(In Euro)

Service 02 Security

132A " Citizen Security "

Chapter 2.

Current expenses on goods and services.

3.521.107.11

Article 29.

Previous exercise obligations.

Concept 292.

Material, Provisioning, and other.

23 Transports.

3.521.107, 11

Chapter 3.

Financial expenses.

1.757.88

Article 39.

Previous exercise obligations.

Concept 391.

Delay interest.

1.757, 88

Total Service 02: Security Status Secretary

3.522.864.99

Service 03: D. G. Police and Civil Guard: Police

132A "Citizen Security"

2.

Current expenses on goods and services.

83.503.462.26

Article 29.

Previous Exercise Obligations.

Concept 290.

Leases and canyons.

 

00 Building leases and other constructs.

55.043.49

Concept 292.

Material, supplies, and others.

 

03 Electrical Power.

4.109.714.15

04 Water.

456.595.93

05 Gas.

39.968.25

 

06 Fuel.

462.948.28

09 Work of the National Currency and Timbre Factory.

78.357.905.23

23 Transports.

21.286.93

Total Service 03: D. G. Police and Civil Guard: Police

83.503.462.26

Service 04: D. G. of the Police and Civil Guard: Civil Guard

132A "Citizen Security"

2.

Current expenses on goods and services.

8.206.762.28

Article 29.

Previous Exercise Obligations.

Concept 292.

Material, supplies, and others.

03 Electrical Power.

1.215.643.14

21 Phone Communications.

6.991.119.14

Total Service 04: D. G. of the Police and Civil Guard: Civil Guard

8.206.762.28

Service 05: General Secretariat of Penitentiary Institutions

Program 133A "Centers and Penitentiary Institutions"

Chapter 2.

Expenses streams in goods and services.

3,520.042.75

Article 29.

Previous exercise obligations.

Concept 292.

Material, supplies, and others.

03 Electrical Power.

3.520.042.75

Total Service 05: General Secretariat of Penitentiary Institutions

3,520.042.75

Total Credits

98.753.132.28

ANNEX III

Granting credit supplements

Application

Concept 121.

Naming

Amount
(In Euro)

Service 02 Security

132A " Citizen Security "

Chapter 2.

Current expenses on goods and services.

55.573.458.37

Article 22.

Material supplies and others.

Concept 223.

Transports.

6.962.670, 99

Concept 227.

Jobs performed by other companies and professionals.

01 Security.

48,610.787.38

Total Service 02: Security Status Secretary

55.573.458, 37

Service 03: D. G. Police and Civil Guard:

131N " Training of State Security Forces and Forces

Chapter 1.

Personal Expenses.

1.600.000.00

Article 12.

Officials.

Concept 124.

Practices of officials in practices.

02 Wages of C1 group and group C.

1.600.000.00

Program 131O "Forces and Corps on Reserve"

Chapter 1.

Personal Expenses.

4.000,000.00

Article 12.

Officials.

Concept 121.

Retributions Complementary.

08 Availability Add-on.

4.000,000.00

Subsection"> Program 132A "Citizen Security"

Chapter 1.

Personal Expenses.

72.533.000.00

Article 12.

Concept 120.

Basic Pays.

02 Wages of group C1 and group C.

20.000,000.00

06 Extraordinary Pages.

6.000,000.00

Concept 121.

Complementary Pay.

04 Forces and Security Corps target Add-on.

13.000,000.00

05 General Specific Forces and Security Corps Add-on.

6.000,000.00

06 Special Forces and Security Corps specific Add-on.

27.533.000.00

Total Service 03: D. G. Police and Civil Guard: Police

78.133.000.00

Service 04: D. G. of the Police and Civil Guard: Civil Guard

132A "Citizen Security"

1.

Personal Expenses.

27.480.000.00

Article 12.

The_table_table_izq"> Concept 120.

Basic Pays.

02 Wages of group C1 and group C.

23.480.000.00

121.

Complimentary Payoffs.

04 Forces and Security Corps target Add-on.

4.000,000.00

Total Service 04: D. G. of the Police and Civil Guard: Civil Guard

27.480.000.00

Service 05: General Secretariat of Penitentiary Institutions

Program 133A "Centers and Penitentiary Institutions"

1.

Expenses Staff.

4.231.074.18

Article 12.

Officials.

Supplemental Rewards.

01 Add-on specific.

4.231.074.18

Chapter 2.

Current expenses on goods and services.

33.568.171.28

Article 22.

Material supplies and others.

Concept 221.

Supplies.

00 Electrical Power.

447.387.28

05 Power.

5.613.274.00

06 Pharmaceuticals and sanitary material.

20.495.701.00

Concept 223.

Transports.

2.354.578.00

Concept 227.

Jobs performed by other companies and professionals.

00 Cleaning and grooming.

1.024.321.00

Item 25.

Health Care Concerts.

Concept 259.

Other Healthcare Concerts.

3.632.910.00

Total Service 05: General Secretariat of Penitentiary Institutions

37.799.245, 46

Total Credit Supplements

198.985.703.83