Title II of Law 47/2003, of November 26, General Budget, regulates in its Chapter III the content, elaboration and structure of the General Budget of the State.

Thus, Article 39 states that the structure of the General Budget of the State will be determined by the Ministry of Economy and Finance, taking into account the organization of the state public sector, the economic nature of the revenue and expenditure and the objectives and objectives to be achieved.

Articles 40.1c and 41.b) refer to the economic classification of expenditure and revenue.

According to Article 40 1c) the economic classification for the statement of expenditure shall group appropriations by chapter, separating the operations of current, capital, financial and the implementation contingency fund. budget.

In current operations appropriations, staff expenditure shall be distinguished, current expenditure on goods and services, financial expenses and current transfers shall be distinguished.

In capital operations credits, real investments and capital transfers will be distinguished.

The Contingency Fund will collect the envelope to meet unforeseen needs in the form set out in Article 15 of the recast of the General Law on Budgetary Stability approved by the Royal Legislative Decree 2/2007.

Financial operations credits will be distinguished from financial assets and financial liabilities.

According to Article 41.b) the economic classification for the income statement shall group income by separating the current, capital and financial operations.

Current income will be distinguished: direct taxes and social contributions, indirect taxes, taxes, public prices and other income, current transfers and property income.

Capital income will be distinguished: Disposal of real investments and capital transfers.

Financial operations will be distinguished: Financial assets and financial liabilities.

All chapters will be broken down into articles and these in turn, into concepts that can be divided into subconcepts.

In application of these provisions, Order EHA/130 1/2008, of 6 March for which the rules for the preparation of the General Budget of the State for 2009 are dictated, includes in Annexes II and III, the classification of the revenue and expenditure, according to economic nature, developed by chapters, articles, concepts and sub-concepts, to which the State, its autonomous bodies, state agencies and other public bodies with a structure must adjust similar budget.

For its part, the third final provision authorizes the Directorate-General for Budgets to lay down the rules and to make any changes to the structures in respect of programmes and economic structures, as well as to the criteria for imputation of expenditure and revenue.

Approved the 2009 General State Budgets, it is appropriate to approve the revenue and expenditure allocation codes for the economic classification, which are applicable to them.

Therefore, in use of the authorization set forth in the final Disposition third subparagraph (a) of Order EHA/130 1/2008, of March 6, this Directorate General resolves that the economic classification of expenses and income of the General budgets of the State and the codes that define it are set out in the terms set out in the attached Annexes.

Madrid, January 19, 2009. -Director General of Budgets, Fernando Rojas Urtasun.

ANNEX I

Economic classification of the State budget by its Autonomous Bodies, State Agencies and other Public Bodies

REVENUE

Revenue Budget Economic Classification

1 DIRECT TAXES AND SOCIAL CONTRIBUTIONS.

10 On rent.

100 Of the natural persons.

00. Tax on the Income of Physical Persons.

101 Of Companies.

00. Corporation Tax.

102 Non-residents.

00. Income tax of non-residents.

11 On capital.

119 Other taxes on capital.

12 Social Quotations.

120 Contributions from special schemes of civil servants.

00. Pasos de Derechos Pasivos.

01. Contributions from officials to Mutual Societies.

02. Compulsory contribution from the State to the mutual benefits of civil servants.

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 On Added Value.

210 Value Added Tax.

00. VAT on imports.

01. VAT on internal transactions.

22 On specific consumption.

220 Excise taxes.

00. On alcohol and derived beverages.

01. About beer.

03. On tobacco work.

04. On hydrocarbons.

06. On intermediate products.

07. On electricity.

99. Others.

23 On Foreign Traffic.

230 Customs duties and charges having equivalent effect established for the import or export of goods.

231 Regulatory Exactions and Other Agricultural Charges.

28 Other indirect taxes.

280 Cotization, production and storage of sugar and isoglucose.

281 Insurance Premium Tax.

289 Other indirect taxes.

3 FEES, PUBLIC PRICES AND OTHER INCOME.

30 Rates.

300 Rights for the issuance of professional identity cards to foreign workers.

301 Canon of Occupation and Use of Maritime-Land Public Domain.

302 Rate by address and inspection of works.

303 Rate for the exercise of the jurisdiction.

304 D.N.I. expedition rates and Passports.

305 Consular Fees.

306 Traffic Head Rates.

307 Rates per radio domain reservation.

308 Airport security rates.

309 Other Rates.

00. Rate by cadastral accreditation.

01. Rate of Play.

02. Acknowledgements, authorisations and competitions.

03. Provision of services and performance of air navigation activities.

04. Provision of services by the General Directorate of Merchant Marine.

05. Telecom Rate.

06. Numbering rate of the Telecommunications Market Commission.

07. External health control meat and products of animal origin from non-Community countries.

08. Rights of examination.

09. Other.

31 Public Prices.

310 tuition fees for courses and seminars.

311 Entries to museums, exhibitions, shows, etc.

319 Other public prices.

32 Other income from service delivery.

320 Commissions for financial operations and insurance.

322 Financial Management.

01. Administration and collection.

02. Compensation for expenditure on the collection of traditional own resources of the European Union.

99. Others.

329 Other income from service delivery.

33 Sale of Goods.

330 Sales of own publications.

331 Sales in commission of publications.

332 Sale of photocopies and other reprographic products.

333 Drug sales.

334 Sale of agricultural products.

335 Sale of waste material.

336 Revenue from the Fund governed by Law 17/2003.

339 Sale of other goods.

38 Current Operations Reintegration.

380 Of closed exercises.

381 From Current Quote.

39 Other income.

391 Recargos and Fines.

00. Executive period surcharges.

01. Interest on late payment.

02. Fines and penalties.

03. Surcharge on autoliquidations.

99. Others.

392 Change Differences.

393 Differences between redemption and emission values.

394 Reintegration of amounts paid to workers on behalf of companies (Salarial Guarantee Fund).

399 Miscellaneous Revenue.

00. Compensation of services provided by public servants.

01. Eventual resources.

02. Revenue from the self-contained bodies deleted.

99. Other miscellaneous revenue.

4 CURRENT TRANSFER.

40 From the State Administration.

400 From the department to which it is attached.

401 From other ministerial departments.

41 Of Autonomous Bodies.

410 Current Transfers of Autonomous Bodies.

42 Social Security.

43 State Agencies And Other Public Bodies.

430 State Agencies.

431 From Other Public Bodies.

44 Companies, Business Public Entities, Foundations and other Public Sector entities.

440 State-owned commercial companies.

441 Business public entities.

00. Lotteries and State Bets.

442 Public Foundations.

449 From the rest of the public sector.

45 Autonomous Communities.

450 Concerted Contributions.

00. Cupo del País Vasco.

01. De Navarra.

459 Other current transfers.

46 Local Entities.

460 Of Ayndalls.

461 Island Diputations & Cabildos.

469 Other Current Transfers.

47 Private companies.

48 Families and non-profit institutions.

49 From outside.

490 From The European Social Fund.

492 Other transfers from the European Union.

493 Contributions from international cooperation agreements.

499 Other Current Transfers.

5 HERITAGE INCOME.

50 Title and value interests.

500 Of The State.

501 Stand-alone organisms.

504 Companies, Business Entities, Foundations and other Public Sector entities.

505 Autonomous Communities.

506 Local Entities.

507 Private companies.

51 Interest in advances and loans granted.

510 To The State.

511 To stand-alone organisms.

512 To Social Security.

514 To companies, 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 For non-profit families and institutions.

519 Outside.

52 Deposit Interests.

520 Bank Account Interest.

00. Interests of the judicial consignations.

09. Interest on the Treasury account at the Banco de España.

99 Other bank account interests.

529 Interest in other deposits.

53 Dividends and shareholdings in profits.

531 Of Autonomous Bodies.

534 Corporate Public Entities, Foundations and other Public Sector entities.

03 Banco de España.

04. Institute of Official Credit.

06. Real Casa de la Moneda. National Currency and Timbre Factory.

09. Spanish Airports and Air Navigation (AENA).

10. Sociedad Estatal de Participaciones Industriales (SEPI).

11. State Societies of the Heritage Group.

99. Other equity interests.

537 Private companies.

54 Real Estate Rents.

540 Rental and Real Estate Products.

00. Rental housing.

10. Rental of premises.

99. Other real estate products.

541 Rustic farm leases.

549 Other rents.

55 Concessions and Special Advantage Products.

550 Administrative concessions.

551 Agricultural and forestry provings.

559 Other concessions and leverage.

57 Commercial Operations Results.

570 Commercial Operations Results.

58 Variation of the maneuver background.

580 Variation of the maneuver background.

59 Other Heritage Income.

591 Benefits for making financial investments.

599 Others.

6 DISPOSAL OF REAL INVESTMENTS.

60 Grounds.

600 Solar Sale.

601 Sale of rustic estates.

61 Of the other actual investments.

619 Sale of other real investments.

68 Reintegration by capital operations.

680 Closed exercises.

681 From current budget.

7 CAPITAL TRANSFERS.

70 From State Administration.

700 From the department to which it is attached.

701 From other ministerial departments.

71 Of Autonomous Bodies.

710 Capital transfers of autonomous bodies.

72 Social Security.

720 Social Security Capital Transfers.

73 From State Agencies And Other Public Bodies.

730 Capital Transfers of State Agencies and Other Public Bodies.

74 Corporate Public Entities, Foundations and other Public Sector entities.

740 State-owned commercial companies.

741 Business Public Entities.

749 Of The Rest of Public Sector Entities.

75 Autonomous Communities.

76 Of Local Entities.

760 Of Ayndalls.

761 Island Diputations And Cabildos.

769 Other capital transfers.

77 From private companies.

78 Of non-profit families and institutions.

79 From outside.

790 European Regional Development Fund.

791 Cohesion Fund.

792 EAGGF-Guidance Section, Financial Instrument for Fisheries Management, European Fisheries Fund and other agricultural and fisheries resources.

793 European Agricultural Guarantee Fund (EAGF).

795 Other transfers from the European Union.

798 European Agricultural Fund for Rural Development (EAFRD).

799 Other transfers.

8 FINANCIAL Assets.

80 Public Sector Debt Disposal.

800 Public Sector Debt Disposal in the short term.

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 Loans granted to the Public Sector.

820 Loans to the Public Sector in the short term.

821 Loans granted to the Public Sector in the long term.

83 Loans granted outside the Public Sector.

830 Reintegration of loans granted outside the Public Sector in the short term.

831 Loans granted outside the Public Sector in the long term.

84 Deposit and bond developments.

840 Devolution of deposits.

841 Bonding development.

85 Disposal of shares and units of the Public Sector.

850 Disposal of shares and units of the Public Sector.

86 Disposal of shares and units from outside the Public Sector.

860 National or European Union companies.

861 From other companies.

87 Cash Remover.

870 Cash Remover.

9 FINANCIAL LIABILITIES.

90 Issue of public debt in national currency.

900 Issue of public debt in the national currency in the short term.

901 Issue of public debt in the long-term national currency.

91 Loans received in national currency.

910 Short-term loans received from Public Sector entities.

911 Loans received over the long term from Public Sector entities.

912 Short-term loans received from outside the Public Sector.

913 Long-term received loans from outside the Public Sector.

92 Issue of public debt in foreign currency.

920 Short-term foreign currency public debt issue.

921 Long-term foreign currency public debt issue.

93 Loans received in foreign currency.

930 Loans received in foreign currency in the short term.

931 Loans received in long-term foreign currency.

94 Deposits and Bails Received.

940 Deposits received.

941 Fiances Received.

95 Currency minting benefit.

950 Currency minting benefit.

EXPENSES

Expense Budget Economic Classification

1 STAFF EXPENSES.

10 High charges.

100 Basic and other remuneration.

00. Basic remuneration.

01. Additional remuneration.

107 Contributions to pension plans.

11 Possible Personnel.

110 Basic and other remuneration.

00. Basic remuneration.

01. Additional remuneration.

02. Other remuneration.

117 Contributions to pension plans.

12 Officials.

120 Basic Retributions.

00. Salaries of group A1 and group A.

01. Salaries of group A2 and group B.

02. Wages of group C1 and group C.

03. Salaries of group C2 and group D.

04. Personal wages of professional groups and group E.

05. Trienes.

06. Extraordinary pagas.

07. Other basic remuneration.

10. Salary of troops and permanent professional marinery.

11. Salaries of troops and non-permanent professional marineria.

121 Complementary retributions.

00. Target add-on.

01. Specific add-on.

02. Compensation for residence.

03. Other add-ons.

09. Complement to the destination of professional marineria and troops.

10. Specific complement of professional mariners and troops.

11. Add-on and years of service.

12. Voluntary reserve compensation.

122 Retributions in kind.

00. House housing.

01. Dressing room.

02. Bonuses.

09. Other.

123 Compensation received by destination abroad.

00. Compensation for destination abroad.

01. Compensation for education.

124 Practices of officials in practice.

00. Salaries of group A1 and group A.

01. Salaries of group A2 and group B.

02. Wages of group C1 and group C.

03. Salaries of group C2 and group D.

04. Personal wages of professional groups and group E.

05. Trienes.

06. Extraordinary pagas.

07. Additional remuneration.

127 Contributions to pension plans.

13 Labor.

130 Fixed Labor.

00. Basic remuneration.

01. Other remuneration.

131 Work Eventually.

132 Retributions in kind.

00. House housing.

01. Dressing room.

02. Bonuses.

09. Other.

137 Contributions to pension plans.

14 Other staff.

143 Other staff.

147 Contributions to pension plans.

15 Performance Incentives.

150 Productivity.

151 Charts.

153 Special Dedication Add-on.

16 Costs, benefits and social expenses in charge of the employer.

160 Social quotas.

00. Social Security.

01. MUFACE.

02. ISFAS.

03. MUGEJU.

09. Other.

161 Social Benefits.

00. Pensions to civil servants, civil servants.

01. Pensions to families, of a civil nature.

02. Pensions to civil servants, of a military nature.

03. Pensions to families, of a military nature.

162 Social expenses for staff.

00. Training and further training of staff.

01. Economates and canteens.

02. Transportation of personnel.

04. Social action.

05. Insurance.

09. Others.

164 Family protection.

2 CURRENT EXPENSES ON GOODS AND SERVICES.

20 Leases and Fees.

200 Land Leases and Natural Goods.

202 Building Leases and other constructs.

203 Leases of machinery, facilities and tools.

204 Transport Media Leases.

205 Furniture and Ensework Leases.

206 Equipment Leases for Information Processes.

208 Leases of other tangible fixed assets.

209 Canons.

21 Repairs, Maintenance and Conservation.

210 Infrastructure and natural assets.

212 Buildings and other constructs.

213 Machinery, facilities and tools.

214 Transport items.

215 Furniture and Enbeings.

216 Teams for information processes.

218 Goods located on the outside.

219 Other material immobilized.

22 Material, supplies, and others.

220 Office Material.

00. Ordinary not inventorable.

01. Press, magazines, books and other publications.

02. Non-inventorable computing material.

15. Office material on the outside.

221 Supplies.

00. Electrical energy.

01. Water.

02. Gas.

03. Fuel.

04. Dressing room.

05. Power.

06. Pharmaceutical products and medical equipment.

07. Military and police supplies.

08. Supplies of sports, didactic and cultural material.

09. Labors Nacional Moneda and Timbre.

11. Supplies of machinery parts, tools and transport elements.

12. Supplies of electronic, electrical and communications equipment.

15. Supplies on the outside.

99. Other supplies.

222 Communications.

00. Telecommunications Services.

01. Postcards and Messaging.

15. Communications on the outside.

99. Other.

223 Transports.

224 Insurance Prims.

225 Tributes.

00. State.

01. Autonomics.

02. Local.

15. Tributes on the outside.

226 Miscellaneous expenses.

01. Protocolary and representative attention.

02. Advertising and propaganda.

03. Legal, contentious.

06. Meetings, conferences and courses.

07. Oppositions and selective testing.

08. Reserved expenses.

09. Cultural and sporting activities.

15. Miscellaneous expenses abroad.

99. Others.

227 Jobs by other companies and professionals.

00. Cleaning and grooming.

01. Security.

02. Assessments and expertise.

04. Custody, deposit and storage.

05. Electoral processes and popular consultations.

06. Studies and technical work.

15. Work done by other companies and professionals abroad.

99. Others.

23 Compensation for service reason.

230 Diets.

231 Locomotion.

232 Transfer.

233 Other indemnities.

24 Publications Expenses.

240 Issue and Distribution Expenses.

25 Health Care Concerts.

250 With Social Security.

251 With free insurance entities.

259 Other healthcare concerts.

27 Shopping, supplies, and other activity-related expenses.

3 FINANCIAL EXPENSES.

30 Public debt in national currency.

300 Interests.

301 Issue, modification, and cancellation expenses.

303 Implicit Res.

309 Other financial expenses.

31 National currency loans.

310 Interests.

311 Issue, modification, and cancellation expenses.

313 Implicit flows.

319 Other financial expenses.

32 Public debt in foreign currency.

320 Interests.

321 Issue, Modification, and Cancellation Expenses.

322 Change Differences.

323 Implicit Res.

329 Other financial expenses.

33 Foreign currency loans.

330 Interests.

331 Issue, modification, and cancellation expenses.

332 Change Differences.

333 Implicit Res.

339 Other financial expenses.

34 Deposits and sureties.

340 Interest in deposits.

341 Fiance Interests.

35 Interest in late payment and other financial expenses.

352 Delay interest.

359 Other financial expenses.

4 CURRENT TRANSFER.

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 For non-profit families and institutions.

49 Outside.

5 BUDGET EXECUTION CONTINGENCY FUND.

50 Endowment to Contingency Fund.

500 Budget Execution Contingency Fund. Article 15 of the recast of the General Law on Budgetary Stability (RD Legislative 2/2007).

6 REAL INVESTMENTS.

60 New investment in infrastructure and goods for general use.

600 Investments in Land.

601 Other.

61 Reorder investment in infrastructure and goods for general use.

610 Investments in Land.

611 Other.

62 New investment associated with operational operation of services.

620 New investment associated with operating operation of services.

63 Reorder investment associated with operating operation of services.

630 Reorder investment associated with operating operation of services.

64 Intangible investment expenses.

640 Intangible investment expenses.

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 expenses of intangible investments.

670 Military expenditures on intangible investments.

7 CAPITAL TRANSFERS.

70 To the State Administration.

71 To Autonomous Bodies.

72 To Social Security.

73 To State Agencies And Other Public Bodies.

74 to Companies, Business Public Entities, Foundations, and the rest of Public Sector Entes.

75 To Autonomous Communities.

76 To Local Entities.

77 To private companies.

78 For non-profit families and institutions.

79 Outside.

8 FINANCIAL Assets.

80 Acquisition of Public Sector Debt.

800 Acquisition of Short-Term Public Sector Debt.

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 Concession of loans to the Public Sector.

820 Short-term loans.

821 Long-term loans.

83 Concession of loans outside the Public Sector.

830 Short-Term Loans.

831 Long-term loans.

84 Constitution of deposits and bonds.

840 Deposits.

00. In the short term.

01. Long term.

841 Fiances.

00. In the short term.

01. Long term.

85 Acquisition of shares and units of the Public Sector.

850 Acquisition of shares and units of the Public Sector.

86 Acquisition of shares and shares outside the Public Sector.

860 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 the 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 foreign currency in the long term.

93 Amortization of foreign currency loans.

930 Amortization of short-term foreign currency loans.

931 Amortization of long-term foreign currency loans.

94 Deposits and sureties Devolution.

940 Deposit Devolution.

941 Bonding development.

ANNEX II

ECONOMIC CLASSIFICATION CODE OF THE STATE BUDGET, ITS AUTONOMOUS AGENCIES, STATE AGENCIES, AND OTHER PUBLIC BODIES

Revenue Economic Classification Code

This Code develops the structure of the economic classification in chapters, articles, concepts and sub-concepts of public revenues applicable to the State, autonomous agencies, state agencies and other agencies public, whose budgetary structure is similar to that of the subjects mentioned above.

The revenue applicable to each level of unbundling is those described at the appropriate place, taking into account that the administrative services may in turn apply the revenue not collected in this structure. (a) standardized or requiring a higher level of unbundling in other applications, as appropriate for the best management and proper administration and accounting of resources.

A) CURRENT OPERATIONS

The revenue budget classifies in its chapters 1. º 5. º the revenue from current operations.

CHAPTER 1

Direct taxes and social contributions

This chapter will be included:

All types of resources required without consideration, the taxable fact of which is constituted by business, acts or acts of a legal or economic nature, which reveal the contributory capacity of the taxable person, such as the consequence of the possession of a property or the acquisition of income.

Compulsory contributions from employers and workers to social welfare systems.

Article 10. On rent.

Income tax income is included, as well as income taxes that fall on the property gains that the individuals obtain both by way of income and by way of capital or capital gains.

Concept 100. -Of the physical persons.

Collects the income derived from taxes that tax the income of the taxpayer person, understanding within the concept of income the returns of labor, capital and economic activities, the property gains and losses and the income taxes established by Law.

Subconcept 00. -Tax on the Income of Physical Persons.

Collects income from the Income Tax on Physical Persons.

Among others, you understand the income derived from:

Holds for job and activity returns.

Return on capital performance.

Retentions for urban real estate leases.

Deductions from investment fund repayments.

Activity payment fractionation.

Net differential share of annual statements.

Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Inspection Minutes.

Other liquidations practiced by the Administration.

Concept 101. -Of Societies.

Collects the income derived from taxes that tax the collection of income, regardless of its source and provided that the taxable person is a legal person or entity that still lacks legal personality, this subject to corporate taxation.

Subconcept 00.-Corporate Tax.

Collects the income derived from the Company Tax.

Understands, among others, income derived from:

Deductions for capital returns.

Retentions for urban real estate leases.

Deductions from investment fund repayments.

Net differential share of individual and consolidated annual statements.

Sanctions, interest on late payment and surcharges associated with the principle of the tax liability in cases where they are derived.

Inspection Minutes.

Other liquidations practiced by the Administration.

Concept 102. -Non-resident.

Collects the income derived from taxes that tax the income obtained in Spanish territory by the natural persons and non-resident entities therein.

Subconcept 00. -Non-Resident Income Tax.

Collects income from non-resident Income Tax.

Comprises, among others, derivatives of:

Equity Deductions, net of retentions on interest on Public Debt paid to non-residents.

Retentions for urban real estate leases.

Deductions from investment fund repayments.

Holds and payments to account made by non-residents about:

Income from economic activities obtained through permanent establishment located in Spanish territory.

Income from economic activities obtained without mediation of permanent establishment and carried out on Spanish territory.

Yields of work provided by non-residents in Spanish territory.

Income and income attributed to real estate owned by non-residents and located in Spanish territory.

Property gains obtained by non-residents.

Net differential share of annual non-resident declaration.

Article 11. On capital.

Collects income from taxes that tax the wealth of individuals and acquisitions for a profit.

Concept 119. -Capital tax.

Article 12. Social contributions.

Collects income from mandatory employer and worker contributions to social forecasting systems.

Concept 120. -Cotiations of the special regimes of officials.

This concept will be attributed to the income that is produced by the mandatory contributions that officials and the State make to the social welfare systems of the officials.

Subconcept 00. -Passive Rights quotas.

Revenue derived from contributions of civil servants in respect of benefits for Passive Rights.

Subconcept 01. -Quota of Officials to Mutuals.

Income derived from contributions made by officials to Mutualities.

Subconcept 02.-Compulsory state support for the Mutualities of civil servants.

Collects the income from the compulsory contribution of the State to the mutual funds of officials in respect of employer fees.

Concept 129. -Other quotes.

This concept will be attributed to the income generated by the compulsory contributions of employers and employees to finance other social benefits.

Subconcept 00. -Cost of unemployment.

Income derived from contributions by unemployment contingency.

Subconcept 01. -Professional training quota.

Income from contributions for vocational training.

Subconcept 02. -Business quotas to the Salarial Guarantee Fund.

Income from employer contributions to the Wage Guarantee Fund.

Article 19. Other direct taxes.

The income derived from the other direct taxes of the State will be included in this article.

Concept 190. -Other direct taxes.

CHAPTER 2

Indirect Taxes

All types of resources required without consideration, the taxable fact of which is constituted by businesses, acts or acts of a legal or economic nature, which show the contributory capacity, shall be included in this chapter. of the taxable person, as a result of the movement of the goods or the expenditure of the income.

Article 21. On Value Added.

Revenue derived from the mode of taxation on the sales volume that falls on the transactions and is configured as multiple tax that taxes the value added at each stage of the production and distribution process.

Concept 210. -Value Added Tax.

This concept will include income from the Value Added Tax, which is regulated in Law 37/1992 of 28 December; Royal Decree 1624/1992 of 29 December 1992 and in its implementing rules. This tax is levied on the supply of goods and services by employers and professionals, intra-Community acquisitions of goods and imports of goods.

Subconcept 00. -VAT on imports.

Revenue of this nature derived from imports of goods, as well as from operations assimilated to the import.

Subconcept 01. -VAT on internal operations.

Revenue of this nature derived from domestic transactions and intra-Community acquisitions of goods.

Understands, among others, the revenue and returns made by:

Quarterly statement by general regime.

Quarterly Statement by Simplified Regime.

Monthly Statement for Large Enterprises.

Monthly statement for exporters and other economic operators.

Inspection Minutes.

Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Other liquidations practiced by the Administration.

Article 22. On specific consumption.

Revenue from taxes on the consumption of certain goods is collected.

Concept 220. -Excise.

These include income from taxes which fall on certain specific consumption and which, in the single stage, tax the manufacture, import and, where appropriate, introduction, in the internal territorial area, of certain goods and electricity supply, in accordance with the rules of Law 38/1992 of 28 December 1992 on Excise Duties.

Also included are revenue derived from:

Inspection Minutes.

Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Subconcept 00. -Over alcohol and derived beverages.

Revenue from the collection of the Alcohol and Derived Beverages Tax.

Subconcept 01. -Over beer.

Revenue from the production and import of the beer.

Subconcept 03. -About Tobacco Work.

Revenue from the manufacturing and import of tobacco products.

Subconcept 04. -About hydrocarbons.

Revenue from the collection of the Hydrocarbons Tax that taxes the manufacture and import of such products.

Subconcept 06. -Over intermediate products.

Revenue derived from the production and import of finished alcoholic products, without differences in terms of their alcoholic content, or the proportion containing alcohol obtained by distillation or fermentation.

Subconcept 07. -About electricity.

Revenue from taxation on the supply of electrical energy for consideration within the territory of the application of VAT between unrelated persons.

Subconcept 99. -Other.

Article 23. On foreign traffic.

Income from taxes levied on the occasion of the external trade of goods, either by taxing the circulation of goods through the fiscal frontiers, or by equating foreign nationals to nationals in the indirect internal taxation that they support.

Concept 230.-Customs duties and charges having equivalent effect established for the import or export of goods.

This heading collects the revenue derived from:

The application of import and export duties or charges having equivalent effect contained in the Common Customs Tariff other than those referred to in the concept 231 " Regulatory measures and other charges agricultural ".

Inspection Minutes.

Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Concept 231. -Regulatory Exactions and Other Agricultural Taxes.

This heading collects the revenue derived from:

Agricultural levies on imports or exports established within the framework of the common agricultural policy or in the framework of the specific arrangements applicable to certain goods resulting from the processing of agricultural products. Revenue from the application of the agricultural levies on the import or export of goods, the additional duties on sugar (DAS) or on flour (DAF), the agricultural and agricultural components, and compensatory amounts.

Inspection Minutes.

Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Article 28. -Other indirect taxes.

Collect the rest of the revenue derived from the indirect tax collection in effect and not included in the previous articles.

Concept 280. -Cotization, sugar production and storage and isoglucose.

Collect the following revenue:

The corresponding legally established resources on the production and storage of sugar and isoglucose.

Inspection Minutes.

Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Concept 281. -Tax on Insurance Prims.

Collect the following revenue:

The tax on the performance of insurance and capitalization operations based on actuarial technique, as referred to in Article 3 of the recast of Law 30/1995, of 8 November, of Management and Supervision of Private Insurance, approved by Royal Decree-Law 6/2004 of 29 October.

Inspection Minutes.

Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Concept 289. -Other indirect taxes.

They will apply to this concept:

The collection for indirect taxes not included in the above concepts.

Inspection Minutes.

Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

CHAPTER 3

Rates, Public Prices, and Other Income

Income arising from the private use or special use of the public domain, in the provision of services or in the performance of activities under public law which relate, affect or benefit in a manner (a) the duty to be paid if the services or activities are not on a voluntary basis for tax purposes and are not provided by the private sector in accordance with Law 8/1989 of 13 April of Public Fees and Prices; amended by the final provision of Law 58/2003 of 17 December 2003, General Tax.

Contra-benefits obtained by the provision of services or the carrying out of activities carried out under public law when, in addition to such services or activities by the private sector, they are voluntary application by the managed ones.

Income from services that do not have the consideration of public prices; those resulting from the sale of goods, the reintegrating of current operations; differences in exchange produced when the debt is written off issued in foreign currency; differences between redemption and issuance values, and others.

Article 30. Fees.

Revenue of the fees required by the State and other public entities, such as consideration of the services and activities carried out by them or by the private use or special use of the public domain in the terms established in Law 8/89 of 13 April, as amended by Law 25/98 of 13 July, and Law 58/2003 of 17 December, General Tax.

Concept 300. -Rights to issue professional identity cards to foreign workers.

Concept 301. -Canon of occupation and use of the public maritime-terrestrial domain.

Concept 302. -Tases by address and inspection of works.

Concept 303. -Tasa for the exercise of judicial authority.

Concept 304. -Tases of issuance D.N.I. and Passports.

Concept 305. Consular handles.

Concept 306. Tases of the Traffic Headquarters.

Concept 307. -Tases by radio domain reservation.

Concept 308. -Tases airport security.

Concept 309. -Other Rates.

Subconcept 00. -Tasa by cadastral accreditation.

Subconcept 01. Gaming-Tasa.

Subconcept 02. -Acknowledges, authorizations, and contests.

Subconcept 03. -Delivery of services and activities in the field of air navigation.

Subconcept 04. -Service provision by the Merchant Marine General Directorate.

Subconcept 05. Telecommunication-Tasa.

Subconcept 06. -Tasa for remuneration of the Telecommunications Market Commission.

Subconcept 07. -External health control meats and products of animal origin from non-EU countries.

Subconcept 08. -Exam Rights.

Subconcept 09. -Other.

Article 31. Public Prices.

Pecuniary benefits which are subject to the provision of services or the performance of activities under public law for the purposes of public price.

Concept 310. -Registration rights in courses and seminars.

Collects income from public prices satisfied by tuition for attendance at courses and seminars.

Concept 311. -Entries to museums, exhibitions, shows, etc.

Collects the revenue from public prices of this nature managed by the subjects to which these codes apply.

Concept 319. -Other public prices.

Collects revenue from public prices not included in the above concepts.

Article 32. Other income from service delivery.

Revenue obtained as consideration for services provided by public servants, who do not have the consideration of public prices.

Concept 320. -Commissions for financial operations and insurance.

Revenue received for the granting of guarantees and guarantees in financial operations.

Concept 322. -From Financial Management.

Subconcept 01. -Administration and collection.

Revenue to be obtained by the administration and collection and by the management of resources of other Public Sector entities.

Subconcept 02. -Compensation for the cost of collecting traditional own resources of the European Union.

Revenue to compensate for the costs incurred in obtaining the traditional own resources of the European Union.

Subconcept 99. -Other.

Revenue of this nature not included in the preceding sections.

Concept 329. -Other income from service delivery.

Collects service delivery revenue not included in the above concepts.

Include the fees that the State's attorneys perceive under the Conventions for legal assistance to Public Law Entities, and to other Public Administrations.

Article 33. Sale of goods.

Revenue derived from transactions, with the departure or delivery of goods that are the object of the activity of the public agents, by means of prices.

Concept 330.-Sale of own publications.

Revenue from the sale of brochures, books, magazines, advertisements, etc.

Concept 331.-Sales in publications commission.

Revenue by participation in the price of brochures, books, magazines, guides, ads, etc., reedited by entities not included in the previous concept.

Concept 332.-Sale of photocopies and other reprographic products.

Revenue derived from the price paid for the reprografia works performed for third parties (photocopies, binding, reproduction, etc.).

Concept 333. -Drug sales.

Revenue derived from the sale of medicinal products duly registered in accordance with the legal regulations in force at any time, supplied by a supplier and intended for application to patients without any transformation of the product.

Concept 334.-Sale of agricultural products.

Revenue from the sale of all types of agricultural products by agents in the exercise of their authority

Concept 335. -Sale of waste material.

Revenue from the sale of disposable material.

Concept 336. -Revenue from the Fund created by Law 17/2003.

Revenue from assets seized by drug trafficking and other related crimes.

Concept 339. -Sale of other goods.

Revenue from the sale of other goods not included in the above concepts. Included in this concept are revenues from the sale of abandoned genera at customs.

Article 38. Current operations reintegrations.

Revenue from payments previously made by current operations.

Concept 380. -From closed exercises.

Collects the revenue from pre-payments made up of the appropriations in Chapters 1 to 4. of the budgets corresponding to previous financial years.

Concept 381. -From current budget.

Collects the revenue from payments made previously made by the State from the appropriations of chapters 1. to 4. of the current budget.

The revenue from the current budget, from the other subject to which these codes apply, will be charged to the expenditure budget itself under which the respective obligations have been recognised, with a view to the amount of these, as well as that of the corresponding payments, as determined by the single additional provision of the Order of 1 February 1996 approving the accounting instruction for the State Institutional Administration.

Article 39. Other income.

Collects the revenue that has not been included in the previous items.

Concept 391. -Recargos and Fines.

Subconcept 00. -Executive period recargos.

Revenue derived from the surcharges of the executive period, in the case of non-payment of the tax debts on a voluntary basis (art. 28 Tax General Law).

Subconcept 01. -Delay interest.

Income from interest on late payment for the time between the maturity of the period of the voluntary period and the payment of the cash collection.

Subconcept 02. -Multas and Sanctions.

Revenue derived from penalties imposed for voluntary and anti-legal actions or omissions that are classified in the legislation in force. Included in this sub-concept are the revenue from fines imposed at customs.

Subconcept 03. -Recargo on autoliquidations.

Surcharge on autoliquidations, pursuant to Article 27 of the General Tax Law.

Subconcept 99. -Other.

Surcharges and fines, not included in the sub-concepts above.

Concept 392. -Change Differences.

Benefits produced by modification of the exchange rate at the time of the amortization of the debt issued, contracted or assumed in foreign currency.

Concept 393. -Differences between redemption and emission values.

State revenue produced by this cause in the subscription and disbursement of State Debt.

Concept 394. -Reintegration of amounts paid to the employees on behalf of the companies (Salarial Guarantee Fund).

Concept 399. -Miscellaneous Revenue.

Subconcept 00. -Compensation of services provided by public officials.

Collects the income that certain entities and corporations of Public Law make to compensate for the remuneration of public servants who provide their services in the same.

Subconcept 01. -Possible Resources.

Collects budget revenue not applicable to other specific Budget concepts.

Subconcept 02. -Revenue from deleted organisms.

Collects the income that has its origin in the deleted organisms, whose competencies and assets have been assumed by the State Administration.

Subconcept 99. -Other miscellaneous revenue

Collects revenue not applicable to previous subconcepts.

The revenue from the reimbursement of the costs of publication in the "BOE" of the notices of competitions and auctions shall be attributed to each other.

Amounts that public officials perceive in terms of fees for their actions as syndicates or interventors in concourse processes.

Amounts that public officials perceive as fees for their performance as experts in court cases.

Fees that are perceived by the State's attorneys for those processes in which the other party is ordered to pay the expenses of the trial.

Also included are exchange differences as a result of foreign currency payments, not arising from borrowing operations.

CHAPTER 4

Current Transfers

Resources, conditioned or not, received by the State, autonomous agencies, state agencies and other public bodies without direct consideration by the agents receiving them, and which are intended to finance operations streams.

Article 40. From the State Administration.

Transfers that agents provide to receive from the State to finance their current operations.

Concept 400. -From the department to which it is attached.

Current transfers that agents preview to receive from the department to which they are attached.

Concept 401. -From other ministerial departments.

Current transfers that agents provide for other ministerial departments.

Article 41. Of autonomous organisms.

Current transfers that the different agents foresee to receive from the autonomous agencies.

Concept 410. -From stand-alone organisms.

Current transfers from stand-alone organisms.

Article 42. From Social Security.

Current transfers that the various agents expect to receive from any of the entities that make up the Social Security system.

Article 43. From State Agencies and other Public Bodies.

Current transfer that the various agents foresee to receive from State Agencies or other Public Bodies.

Concept 430. -From State Agencies.

Concept 431. -From Other Public Bodies.

Article 44. From companies, Corporate Public Entities, Foundations and other Public Sector entities.

Current transfers of companies, Corporate Public Entities, Foundations and other state public sector entities.

Concept 440. -State-owned commercial companies.

Current transfers from state commercial companies.

Concept 441. -From business public entities.

Current transfers from business entities.

Subconcept 00. -Lotteries and State Bets.

Concept 442. -from Public Foundations.

Concept 449. -From the rest of the public sector.

Article 45. From Autonomous Communities.

Current Transfers to receive from Autonomous Communities.

Concept 450. -Concerted Contributions.

Current transfers derived from established concerts with Autonomous Communities.

Subconcept 00. -Cupo del País Vasco.

Contribution from the Basque Country to the State as a contribution to all the burdens not assumed by the Autonomous Community of the Basque Country.

Subconcept 01. -de Navarra.

The contribution of Navarre to the general burdens of the State.

Concept 459. -Other Current Transfers.

Current transfers not included in previous concepts.

Article 46. From Local Entities.

Current transfers to be collected from Local Entities.

Concept 460. -from Aycestas.

Current transfers from Aymunicipalities.

Concept 461.-Of Island Diputations and Cabildos.

Current Transfers from Island Diputations and Cabildos.

Concept 469. -Other Current Transfers.

Current transfers of this nature not included in the concepts above.

Article 47. From private companies.

Current transfers received from privately owned enterprises.

Article 48. From families and non-profit institutions.

Current transfers received from non-profit institutions and families.

Article 49. From outside.

Resources without direct counterpart, of supranational entities, and of agents located outside the national territory or, with extraterritoriality status.

Concept 490. -From The European Social Fund.

Concept 492. -Other transfers from the European Union.

Concept 493. -Portations derived from international cooperation agreements.

Concept 499. -Other Current Transfers

Foreign current transfers not included in previous concepts.

CHAPTER 5

Heritage Revenue

Collects income from property or property income of the State, autonomous agencies, state agencies, and other public bodies as well as those derived from activities carried out under private law.

Article 50. Interest in securities and securities.

Comprises interest income derived from financial investments in securities and securities.

Concept 500. -State.

Comprises the interest income of securities issued by the State.

Concept 501. -From Autonomous Bodies.

Comprises the interest income of securities and securities issued by autonomous bodies.

Concept 503. -from State Agencies.

Comprises interest income on securities and securities issued by state agencies.

Concept 504. -Of companies, Business Entities, Foundations and other Public Sector entities.

Comprises the interest income of securities and securities issued by companies, Corporate Public Entities, Foundations and other state public sector entities.

concept 505. -from Autonomous Communities.

Comprises the interest income of securities and securities issued by Autonomous Communities.

concept 506. -of Local Entities.

Comprises the interest income of securities and securities issued by Local Entities.

Concept 507. -From private companies.

Comprises the interest income of securities and securities issued by private companies.

Article 51. Interest on advances and loans granted.

Non-documented debt interest in securities securities, loans of all types, advances, credit policies, etc.

Concept 510. -To State.

Interest to be charged for advances and loans granted to the State.

Concept 511. -A self-contained organisms.

Interest to be charged for advances and loans granted to autonomous bodies.

Concept 512. -A Social Security.

Interest to be charged for advances and loans granted to Social Security.

Concept 513. -from State Agencies.

Interest to be charged for advances and loans granted to state agencies.

Concept 514. -Companies, Business Entities, Foundations and other Public Sector entities.

Interest to be charged for advances and loans granted to companies, Public Entities, Foundations and other entities of the State Public Sector.

Subconcept 01.-I.C.O.

Revenue of this nature from the Official Credit Institute.

Subconcept 99. -Other.

Revenue of this nature from other companies, Business Entities, Foundations and other entities in the State Public Sector.

concept 515. -A Autonomous Communities.

Interest to be charged for advances and loans granted to Autonomous Communities.

Concept 516. -A Local Entities.

Interest to be charged for advances and loans granted to Local Entities.

Concept 517. -A private companies.

Interest to be charged for advances and loans granted to private companies.

Concept 518. -A non-profit families and institutions.

Interest to be charged for advances and loans granted to families and non-profit institutions.

Concept 519. -Outside.

Interest to be charged for advances and loans granted abroad.

Article 52. Interest on deposits.

Interests that accrual the deposits made by the various agents.

Concept 520. -Bank Account Interests.

Interest to be collected from deposits in bank accounts.

Subconcept 00. -Interests of judicial consignations.

Subconcept 09. -Interest in the Treasury account at the Banco de España.

Subconcept 99. -Other bank account interests.

Current account interests and other deposits in banks and financial institutions.

Concept 529. -Interest from other deposits.

Interest to be collected from other deposits other than the previous ones.

Article 53. Dividends and shareholdings in profits.

Resources from dividends and holdings in profits derived from financial investments or legally established rights.

Concept 534.-Of companies, Business Entities, Foundations and other Public Sector entities.

It includes dividends and stakes in profits from corporate investments, Corporate Public Entities, Foundations and other state public sector entities.

Subconcept 03. -Banco de España.

Revenue of this nature to be collected from the Banco de España.

Subconcept 04. -Official Credit Institute.

Subconcept 06. -Real Mint, National Currency and Timbre Factory.

Benefits to perceive from the Royal Mint, National Mint and Timbre.

Subconcept 09. -Spanish Airports and Air Navigation (AENA).

Subconcept 10.-State Society of Industrial Participations (SEPI).

Subconcept 11.-State Societies of the Heritage Group.

Subconcept 99. -Other benefits interests.

Revenue of this nature to be collected from other public agencies and companies, Public Entities, Foundations and other Public Sector entities not included in the above sub-concepts.

Concept 537. -From private companies.

Income from dividends and stakes in profits from private companies.

Article 54. Real estate rents.

Income derived from the property, as well as the disposal of the use or enjoyment of the real estate.

Concept 540. -Rental and real estate products.

Income derived from the lease of real estate and, in general, all income derived therefrom.

Subconcept 00. -Rental of homes.

Revenue to be charged for rental of homes in use.

Subconcept 10. -Local rental.

Revenue to be charged for renting premises in use or at the disposal of other agents.

Subconcept 99. -Other RE Products.

All income derived from buildings not included in the sub-concepts above.

Concept 541. -Arrendings of rustic estates.

Revenue of this nature derived from the leasing of rustic estates.

Concept 549. -Other rents.

Includes those rents obtained from real estate that cannot be applied to the two previous concepts.

Article 55. Products of concessions and special use.

Income obtained from research or exploitation rights granted by the recipients and, in general, derivatives of any kind of concessions and special uses that may be received by the agents.

Concept 550. -Of administrative concessions.

Revenue of this nature derived from administrative concessions.

Concept 551. -Agricultural and Forest Aprovements

Includes income from this nature obtained from agricultural and forestry leverage.

Concept 559. -Other concessions and leverage

Revenue of this nature not included in the above concepts.

Article 57. Results of business operations.

Collects the balance of the business operations summary account of autonomous bodies. These amounts shall be positive or negative according to the balance either creditor or debtor.

Concept 570. -Commercial Operations Results

Article 58. Variation of the wiggle room.

Collects the variation experienced in the exercise fund of autonomous organisms. It shall be expressed with a sign contrary to the determination of such variation in its demonstrative state.

Concept 580. -Variance of the maneuver.

Article 59. Other heritage income.

Collect all of those income from this nature not included in the previous articles.

Concept 591. -Benefits for making financial investments.

Collects the income derived from the disposal of the securities and securities that make up the financial investments. Included here are the proceeds from the sale of subscription rights.

Concept 599. -Other.

Collect those heritage income not included in the previous Chapter 5 concepts.

B) CAPITAL OPERATIONS

Comprise Chapters 6. and 7. of the Revenue Budget.

The difference between the Chapter 6. of Expenditure and the same Chapter of Revenue allows to know the Bruta Formation of State Capital, autonomous agencies and other public bodies; the difference between the Chapters 7. and Expenses establishes the net balance of capital transfers.

CHAPTER 6

Divestiture of actual investments

Comprises the income derived from the sale of capital goods owned by the State, autonomous agencies, and other entities to which this economic classification is applicable.

Article 60. Of land.

It includes revenues from the sale of solar, rustic and other land.

Concept 600. -Sale of Solar.

Revenue derived from the sale of unbuilt solar.

Concept 601.-Sale of rustic estates.

Revenue from the sale of rustic farms.

Article 61. Of the other real investments.

Comprises the proceeds from the sale of the actual investments not included in the previous article.

Concept 619.-Sale of other real investments.

Revenue derived from the disposal of actual investments not included in the previous article.

Article 68. Reintegros by capital operations.

This article is included in this article, in order to enable an appropriate valuation of the inventory of real estate, the reintegrals caused by non-financial capital operations of the expenditure budget.

Concept 680. -From closed exercises.

Collects the revenue from reintegrating payments previously made by the State, autonomous agencies and other agents, from the appropriations of Chapters 6 and 7 of the budgets for financial years above.

Concept 681. -From current budget.

Collects the revenue from pre-made payments, by the State.

Budget revenue, by reintegrating payments under Chapter 8 or Chapter 9 of the expenditure budget, shall apply to the respective chapters 8 and 9 of the revenue budget, as determined by Article 5. the Order of the Ministry of Economy and Finance of 28 January 1988.

The reintegrals of the current budget, of the autonomous agencies and other agents, if any, will be charged to the budget of the expenditure with which the respective obligations have been recognized, minoring the the amount of these, as well as that of the corresponding payments, as determined by the single additional provision of the Order of 1 February 1996 approving the accounting instruction for the State Institutional Administration.

CHAPTER 7

Capital Transfers

Resources, conditioned or not, received by the State, autonomous agencies, state agencies and other public bodies without direct consideration by the agents receiving them, and which are intended to finance operations of capital.

Article 70. From the State Administration.

Capital transfers that the self-employed and other public bodies provide for receiving from the State to finance their capital operations.

Concept 700. -From the department to which it is attached.

Transfers that the autonomous agencies and other public bodies provide for receiving from the ministerial department to which they are attached.

Concept 701. -From other ministerial departments.

Transfers that the self-employed and other public bodies provide from other ministerial departments.

Article 71. Of autonomous organisms.

Capital transfers that agents provide for self-contained organisms.

Concept 710. -From stand-alone organisms.

Transfers from stand-alone bodies.

Article 72. From Social Security.

Capital transfers that the State, autonomous agencies, and other public agencies provide for receiving from any of the Entes that make up the Social Security system.

Concept 720. -From Social Security.

Transfers from the entities that integrate the Social Security system.

Article 73. From State Agencies and other Public Bodies.

Capital transfers from State Agencies and other Public Bodies.

Concept 730. -Capital transfers of State Agencies and other Public Bodies.

Article 74. From companies, Corporate Public Entities, Foundations and other Public Sector Entes.

Capital transfers that the State, autonomous agencies, and other public bodies provide for companies, Business Entities, Foundations, and other State Public Sector Entes.

Concept 740. -State-owned commercial companies.

Transfers from state commercial companies.

Concept 741. -From business public entities.

Transfers from business public entities.

Concept 749. -From the Rest of Public Sector Entities.

Transfers from other entities in the State Public Sector.

Article 75. From Autonomous Communities.

Capital transfers that agents provide for Autonomous Communities.

Article 76. From Local Entities.

Capital transfers that the State, self-governing bodies, and other public bodies provide for receiving from Local Entities.

concept 760. -from Aycestas.

Transfers from Aytamentos.

Concept 761.-Of Island Diputations and Cabildos.

Transfers from Island Diputations and Cabildos.

Concept 769. -Other capital transfers.

Transfers from other local entities, not included in the above concepts.

Article 77. From private companies.

Capital transfers that agents provide for private companies.

Article 78. From families and non-profit institutions.

Capital transfers that agents provide for non-profit families and institutions.

Article 79. From outside.

Resources received by the State, autonomous agencies, state agencies and other public bodies, without direct consideration, by supranational entities and agents located outside the national territory, or with a status of extraterritoriality.

Concept 790.-European Regional Development Fund.

Concept 791.-Cohesion Fund.

Concept 792. -EAGGF-Guidance, Financial Instrument for Fisheries Management, European Fisheries Fund and other agricultural and fisheries resources.

Concept 793.-European Agricultural Guarantee Fund (EAGF).

Concept 795. -Other transfers from the European Union.

Concept 798.-European Agricultural Fund for Rural Development (EAFRD).

Concept 799. -Other Transfers.

C) FINANCIAL OPERATIONS

Chapters 8 and 9, which collect the Financial Operations, reflect the transactions of debits and credits, highlighting the net changes in financial assets (difference between Chapters 8. Income) and net changes in financial liabilities (difference between Chapters 9. Income and Expenses).

CHAPTER 8

Financial assets

Collects the proceeds from the disposal of financial assets, as well as revenues from loans granted and reintegrated deposits and deposits.

Article 80. Disposal of public sector debt.

Comprises revenues from the sale of all types of Public Sector debt, in the short and long term, and documented in securities, notes, or any other document, except for a loan contract.

Concept 800.-Short-term public sector debt disposal.

Comprises the income earned from the disposal of public sector debt, with a maturity of not more than 12 months.

Concept 801.-Long Term Public Sector Debt Disposal.

Comprises the income earned from the disposal of public sector debt, with a maturity of more than 12 months.

Article 81. Disposal of bonds and bonds from outside the Public Sector.

Includes income from the sale of bonds and bonds issued by non-public sector entities, in the short and long term, and documented in securities.

Concept 810.-Disposal of bonds and bonds from outside the Public Sector in the short term.

Comprises the income earned by the disposal of debt outside the Public Sector, with a maturity of not more than 12 months.

Concept 811.-Disposal of bonds and bonds from outside the Public Sector in the long term.

Comprises the income earned from the disposal of debt outside the Public Sector, with a maturity of more than 12 months.

Article 82. Reintegrating of loans granted to the Public Sector.

Comprises the resources obtained by repayment of loans or advances, granted to the Public Sector with or without interest, with short and long-term repayment term.

Concept 820.-Reintegration of loans granted to the Public Sector in the short term.

Comprises the reintegrating of loans and advances granted to entities in the Public Sector, with or without interest, when the maturity date is not greater than 12 months.

Concept 821. -Reintegration of loans granted to the Public Sector in the long term.

Comprises the reintegrating of loans and advances granted to entities in the Public Sector, with or without interest, when the maturity period is longer than 12 months.

Article 83. Reintegrating of loans granted outside the Public Sector.

Collects income from loans or advances granted to non-public sector entities, with or without interest, with short and long-term repayment term.

Concept 830. -Reintegration of loans granted outside the Public Sector in the short term.

Comprises the reintegrs of loans and advances granted to non-public sector entities, where the maturity date is not more than 12 months.

Loans and advances made to officials and labor personnel will be collected in sub-concept 08 "For non-profit families and institutions."

Concept 831.-Reintegration of loans granted outside the Public Sector in the long term.

Comprises the reintegrs of loans and advances granted to non-public sector entities, when the maturity period is longer than 12 months.

Loans and advances made to officials and labor personnel will be collected in sub-concept 08 "For non-profit families and institutions."

Article 84. Return of deposits and bonds.

Collects revenue from the repayment of deposits or bonds made up of public sector entities.

Concept 840. -Devolution of deposits.

Concept 841. Devolution of bonds.

Article 85. Disposal of shares and units of the Public Sector.

Collects the proceeds from the sale of the securities representative of the capital property.

Concept 850.-Disposal of public sector shares and units

Collects the proceeds from the sale of shares or other equity in the capital of Public Sector entities, whatever the legal form under which they are organized.

Article 86. Disposal of shares and units from outside the Public Sector.

Collects the proceeds from the sale of the securities representing the capital property, from non-public entities.

Concept 860. -From national companies or the European Union.

Concept 861. -From other companies.

Article 87. Remaining cash flow.

Collects the resources generated in previous exercises, by autonomous agencies, state agencies, and other agents in their case to finance their respective spending budgets.

Concept 870. -Treasury Remanent.

This concept will collect the treasury balance from autonomous agencies, state agencies, and other agents in their case to finance the spending budget.

The nature of this resource differs from that of the rest of the resources provided in the revenue budget of these agencies. These are already generated resources, so neither the recognition of rights nor, of course, their collection is necessary.

CHAPTER 9

Financial liabilities

This chapter will be attributed to the income obtained by the State, autonomous agencies and other public bodies from:

The issuance of debt and the acquisition of loans in both domestic or foreign currency, in the short or long term, for the effective amount of the debt, and, where applicable, the negative differences that apply to Chapter 3.

The deposits and the bonds received.

Article 90. Issuance of public debt in national currency.

Concept 900.-Issue of public debt in the national currency in the short term.

Collects the income earned by the issuance, by the State autonomous agencies and other public bodies, of public debt in the short term, whatever the way it is represented.

Concept 901.-Issue of public debt in the long-term national currency.

Collects the income earned by the issuance, by the State, autonomous agencies and other public bodies, of public debt in the national currency in the long term, whatever the way it is represented.

Article 91. Loans received in national currency.

Collects income from loans received in the short and long term from national currency, both received from Public Sector entities, and received from Private Sector agents.

Concept 910.-Short-Term Received Loans from Public Sector

Collects the income earned from national currency loans received from Public Sector Entes, in the short term.

Concept 911. -Loans received over the long term from Public Sector entities.

Collects the income earned from the national currency loans received from Public Sector Entes, in the long term.

Concept 912.-Short-term received loans from outside the Public Sector.

This concept includes the income earned from loans received in the short term national currency from private sector agents.

Concept 913.-Long-term received loans from outside the Public Sector.

The income earned from loans received in the long-term national currency from private sector agents will be applied to this concept.

Article 92. Issuance of public debt in foreign currency.

Collects the income earned from the issuance of public debt in foreign currency in the short and long term.

Concept 920.-Issue of public debt in foreign currency in the short term

Collects the income earned from the issuance of public debt in foreign currency in the short term, whatever the way it is represented.

Concept 921.-Issue of public debt in long-term foreign currency

Collects the income earned from the issuance of public debt in foreign currency in the long term, whatever the way it is represented.

Article 93. Loans received in foreign currency.

Collects revenue from loans received in foreign currency in the short and long term.

Concept 930.-Loans received in foreign currency in the short term.

Collects this concept the income earned from loans received in foreign currency in the short term.

Concept 931.-Loans received in long-term foreign currency.

The income earned from loans received in long-term foreign currency will apply to this concept.

Article 94. Deposits and bonds received.

Collects the revenue earned from deposits and bonds received in the short and long term.

Concept 940. -Repositories Received.

Concept 941. -Fiances received.

Article 95. Currency minting benefit.

Concept 950. -Benefit by coin coinage.

Collects the revenue derived from the coin issuance by the difference between the face value and the coinage cost of the currency put into circulation during the financial year and expressed in net terms.

Economic Classification of Expenses Code

This Code sets out the criteria to be followed for the allocation of different types of expenditure to the corresponding chapters, articles, concepts and subconcepts, which make up the structure of the classification economic conditions applicable to the State, autonomous bodies, state agencies and other public bodies whose budgetary structure is similar to that of the persons referred to above.

In accordance with Article 40 of Law 47/2003 of 26 November, General Budget, the expenditure budget classifies in its chapters 1. to 4. expenditure on current operations, separating expenditure from the budget of the European Union. operation of services (staff and current expenditure on goods and services), financial expenses and current transfers.

Chapter 5 contains the appropriations allocated to the Contingency Fund to meet unforeseen needs in accordance with Article 15 of the recast text of the General Law on Budgetary Stability adopted by Real Legislative Decree 2/2007 of 28 December.

Capital operations comprise chapters 6 and 7 that collect real investments and capital transfers. The difference between chapter 6. of expenditure and the same chapter of income allows to know the Bruta de capital formation of the State and its agencies; the difference between the chapters 7. of income and expenses establishes the net balance of transfers of capital.

In the financial operations appropriations of Chapters 8. 8 and 9., the assets of financial liabilities shall be distinguished.

The chapters will be broken down into articles and these, in turn into concepts that can be divided into Subconcepts.

The costs applicable to each chapter, article, concept and sub-concept are those described in the appropriate place, taking into account that the services and bodies of the various ministerial departments can in turn, to be broken down into lower levels as appropriate for the best management of the programmes in charge and for the proper administration and accounting of the appropriations. This breakdown will not have a budgetary impact.

Only the concepts and subconcepts referred to in this code are considered to be defined within the meaning of Article 63.1 (a) of Law 47/2003 of 26 November, General Budget. Therefore, the creation of new concepts in Chapter 4. and 7. and those of other chapters not included in this code cannot be covered by the provisions of the aforementioned article, without the possibility of their creation being implemented without the processing of the appropriate budgetary modification.

A) CURRENT OPERATIONS

CHAPTER 1

Staff expenses

The following expenses apply to this chapter:

All types of remuneration and allowances, including contributions to Pension Plans, to be met by the State, autonomous agencies, state agencies and other public bodies to all staff for the purpose of the work carried out by the latter and, where appropriate, the place of residence of the same.

Compulsory quotes to be met by the indicated subjects.

Social benefits, comprising pensions to civil servants and families, civil and military.

Compensation for the service is not included in this chapter.

Article 10. Senior positions.

Comprises the following retributive concepts of the Administration's senior positions:

Basic Remuneration.

Other remunerations.

Concept 100 Basic Retributions And Other Remuneration

Subconcept 00 Basic Attributes.

Comprises basic rewards integrated by:

Salaries.

Extraordinary pages.

The remuneration for triennial shall be charged to Subconcept 120.05.

Subconcept 01 Complementary retributions.

Comprises the additional remuneration that is obtained by reason of the charge in accordance with the current regulations.

The indemnity for residence of this staff will be charged to Subconcept 121.02, and the productivity they can perceive, to the concept 150.

Concept 107 Contributions to pension plans.

This concept includes contributions to the Pension Plan of the employees of the General Administration of the State, corresponding to senior positions.

Article 11. Eventual staff.

Comprises basic remuneration and other remuneration, except for productivity, for the eventual staff appointed by the President, Vice-Presidents, Government Ministers and other senior officials in accordance with the provisions in force. The remuneration corresponding to the staff who, with such a character, is included in the employment relationship shall be included.

Where such posts are occupied by officials who maintain the status of an official in active employment, they shall, in general, receive remuneration for this Article, except for trienes, which shall be paid to them. by Subconcept 120.05 and productivity, which will be charged to the concept 150.

Concept 110 Basic and other remuneration.

Under this concept, all the remuneration corresponding to this staff will be paid according to the rules in force, except for the trienes, which will be charged to Subconcept 120.05, and those corresponding to the productivity, which will be collected from concept 150.

The following Subconcepts are opened:

Subconcept 00 Basic Attributes.

Subconcept 01 Complementary retributions.

Subconcept 02 Other remunerations.

Concept 117 Contributions to pension plans.

This concept includes contributions to the Pension Plan of the employees of the General Administration of the State, corresponding to the eventual staff.

Article 12. Officials.

This article will be attributed to the following remuneration concepts of the official staff:

Basic Remuneration.

Complementary remuneration.

Remuneration in kind.

Compensation for destination abroad.

Remuneration of trainee officers.

Contribution to the Pension Plan.

In no case will the payment of performance incentives be met by this article.

Concept 120 Basic Retributions.

Comprises:

Pay.

Trienes.

Extraordinary pages.

Other payoffs that have exceptionally the character of basic, such as the cumulative pensions to the salary of the Laureada Cross of San Fernando and individual military medals.

Subconcept 00. Sub-group A1

group A.

Subconcept 01. Sub-group A2 and group

Subconcept 02 Wages subgroup C1 and group C.

Sub-Concept 03 Subgroup C2 and Group D.

Subconcept 04 Personal wages of professional groupings and group E.

Subconcept 05 Trienes.

Comprises the triennial accrued by the official personnel including those corresponding to the senior management and eventual personnel.

Subconcept 06 Extraordinary pages.

Includes the amount that this concept results from the calculation of the corresponding salary, triennial, and destination supplement in each case.

Subconcept 07 Other basic rewards.

Subconcept 10 Troop Salaries and permanent professional marinery.

Subconcept 11 Troop Salaries and non-permanent professional marinery.

Subconcept 12 Extraordinary pay for troops and professional marinery.

Concept 121 Complementary retributions.

Credits intended to satisfy the complement of destination, specific supplement, residence allowances and other remuneration that have the character of complementary.

Target Subconcept 00 Target Add-On.

Add-on to the level assigned to the job position or the consolidated level, as appropriate.

Subconcept 01 Specific Add-on.

Add-on to the job.

Sub-Concept 02 Compensation for Residence.

Compensation for residence in those places in the national territory that the Government establishes.

Subconcept 03 Other Add-ons.

Additional remuneration not included in the previous paragraphs, as well as personal and transitional allowances, will be included in this Subconcept.

Subconcept 09-A complement of professional marinery and troop destination.

Subconcept 10 Specific complement of professional mariners and troops.

Subconcept 11 Complement by incorporation and years of service.

Subconcept 12 Volunteer reserve compensation.

Includes credits intended to give back to military personnel on a voluntary basis during the activation period to serve in positions of the Armed Forces.

Concept 122 In-kind retributions.

Appropriations to satisfy public officials certain statutory remuneration in kind (house, housing, housing costs, means of locomotion, compensation for clothing in the house, etc.) the cases in which it originates, etc.), which are of a personal nature and cannot be regarded as social expenditure of a set of officials. The costs must be met by the third party on the part of the staff.

In addition, they will be used to meet the revenue to be met by the Administration corresponding to the remuneration of the public officials, when the expenses are met by the Administration. employee.

These credits are classified into the following Subconcepts:

Subconcept 00 Housing Home.

Subconcept 01 Costume.

Subconcept 02 Bonifications.

Subconcept 09 Other.

Concept 123 Compensation received by destination abroad.

Compensation by destination outside the national territory that corresponds to the official staff posted abroad, in accordance with the current regulations.

It will be sorted into the following Subconcepts:

Subconcept 00 Indemnity by destination abroad.

Amounts received by officials destined abroad as compensation for the loss of purchasing power and the maintenance of the quality of life, by application of the modules established in general by the State administration.

Subconcept 01 Compensation for Education.

Amounts that may be collected by each child under the school age for officials in countries where school studies in public institutions may, for reasons of a linguistic, cultural or (a) pedagogical, major divergences with those officially in force at any time in Spain.

Concept 124 Retributions of Practice Officials.

This concept shall be imputed to all the remuneration that may be paid by the officials in practice.

Subconcept 00 Subgroup A1 and Group A. Wages

Subconcept 01 Sub-group A2 and Group B.

Subconcept 02 Salaries subgroup C1 and group C.

Sub-Concept 03 Subgroup C2 and Group D.

Subconcept 04 Personal wages of professional groupings and group E.

Subconcept 05 Trienes.

Subconcept 06 Extraordinary pages.

Subconcept 07 Complementary retributions.

Concept 127 Contributions to pension plans.

This concept includes contributions to the Pension Plan of the officials of the General Administration of the State.

Article 13. Labor.

This article comprises:

All kinds of remuneration, basic, complementary or in kind, as well as the compensation to be paid to the workforce under the collective agreements or labour standards that apply to them.

This concept will not include credits for the work staff of the staff, to which the administration imposes the use of uniform during the service hours, and travel and locomotion expenses. In such cases, the corresponding appropriations should be included in Chapter 2. "Current expenditure on goods and services".

Concept 130 Fixed Labor.

Includes the following fixed labor staff remuneration:

Subconcept 00 Basic Attributes.

Remuneration that has established this character in the respective collective agreements or labor standards of mandatory compliance.

Subconcept 01 Other remunerations.

It includes all the remuneration that must be satisfied to the fixed workforce, according to the rules that apply to them, not included in the Subconcept above. Performance incentives are included in this section.

Concept 131 Job eventual.

In this concept, the remuneration that corresponds to the eventual labor personnel, according to the regulations that apply to it.

Concept 132 In-kind retributions.

Appropriations for the granting of certain benefits in kind to the labour force, established in agreement (house, housing, living expenses, tickets for the means of transport, compensation for In the case of such a contract, it is not possible to consider the social costs of a workforce as a whole. The costs must be met by the third party on the part of the staff.

In addition, they will be used to meet the revenue to be met by the Administration corresponding to the remuneration in kind that the labor staff receives, when the expenses are met by the Administration employee.

Concept 00 House Housing.

Concept 01 Costume.

Concept 02 Bonifications.

Concept 09 Other.

Concept 137 Contributions to pension plans.

This concept includes contributions to the Pension Plan of the employees of the General Administration of the State, corresponding to the work staff.

Article 14 Other staff.

This article does not include appropriations intended to give back to interim employment officials, who must receive their emoluments from free envelopes for vacancies not covered by the staff's staff. race.

Concept 143 Other Staff.

This concept will be imputed to the remuneration of staff who have no place in the rest of the concepts of this chapter.

Concept 147 Contributions to pension plans.

This concept includes contributions to the Pension Plan of the employees of the General Administration of the State, corresponding to the other staff of the Administration.

Article 15 Performance Incentives.

Comprises the remuneration for the remuneration of the special performance, the extraordinary activity and the interest or initiative in the performance of the function, and the individual amount of which is not previously determined.

Concept 150 Productivity.

The costs of the exceptional performance, the special activity and dedication, the interest or initiative with which the jobs are to be performed, and their contribution to the achievement of the results and objectives assigned to the corresponding program.

Concept 151 Charts.

This concept shall be attributed to the exceptional remuneration recognised for extraordinary services rendered outside the normal working day, without, in any event, being fixed at the same or periodic level. on your accrual.

Concept 153 Special Dedication Add-on.

This concept will be imputed to military personnel for special performance, extraordinary activity, or initiative with which they perform their duties.

Article 16 Quotas, benefits and social expenses in charge of the employer.

Comprises social insurance, benefits, and other social expenses fees from the employer.

The following concepts will be opened:

Concept 160 Social quotas.

Contributions to the Social Security and Social Security Regulations of the staff at the service of the State Administration, its autonomous agencies, state agencies, and other public and certain agencies Recipients of war pensions.

State contribution to the Social Security Scheme established by the Royal Legislative Decrees 1/2000, 9 June and 3/2000 and 4/2000, of 23 June.

Different Subconcepts are to be opened according to the recipients: Social Security, General Mutuality of Civil Servants of the State, Social Institute of the Armed Forces, Judicial General Mutuality, etc.

Subconcept 00 Social Security.

Subconcept 01 MUFACE.

Subconcept 02 ISFAS.

Subconcept 03 MUGEJU.

Subconcept 09 Other.

Include:

Social contributions of local staff, in offices abroad, in line with the legislation of the different countries.

Those that do not have a place in the Subconcepts above.

Concept 161. Social Benefits.

Pensions which, according to the relevant legislation, cause civil or military officials to do so in their favour or in that of their families.

Includes the following Subconcepts:

Subconcept 00 Pensions to civil servants. Those of retirement that civil servants will do in their favor.

Subconcept 01 Pensions to families, of a civil nature.

Of vudedness, orphanage and others, caused by civil servants.

Subconcept 02 Pensions to officials, of military character. The withdrawal of military officials as well as the accruals derived from the Cruces of San Hermenegildo and Constancia.

Subconcept 03 Pensions to families, of a military nature.

Those of widowhood, orphanages and others, caused by military officials and, where appropriate, the accruals derived from the Cruces of San Hermenegildo and Constancia.

Concept 162 Staff Social Expenses.

The following Subconcepts will be opened:

Subconcept 00 Training and perfecting of staff.

Expenditure on training and further training of staff who are providing their services in the centre, except for the fees to be paid by the staff to the Public Administration for the provision of classes. It includes, among other things, the books acquired for the training of staff to be delivered to the staff and the study aids that the Management Centre will pay to its own employees to attend courses, conferences, courses and seminars.

Subconcept 01 Economates and Eaters.

Includes distribution of meal vouchers to staff

Subconcept 02 Staff Transportation.

Includes staff moving expenses to the center or workplace, as long as it is set up on a collective basis.

Subconcept 04 Social Action.

Aid and activities of social action, such as educational, training, cultural, sporting or recreational, childcare, housing, transport, etc., and support for personal or family allowances.

Subconcept 05 Insurance.

Life insurance, accident or civil liability, covering any contingencies that occur on the occasion of the performance, by official or employment personnel of functions in which circumstances are necessary coverage.

Medical and pharmaceutical assistance insurance for staff abroad.

Subconcept 09 OtrosStaff Medical Recognition Expenses and those derived from work accidents.

Any other that has no place in the Subconcepts above.

Concept 164 Family protection.

This concept will be dealt with by the family allowance for children under the age of 18, who are not disabled in accordance with Law 31/1991 of 30 December 1992 on the General Budget of the State for 1992.

CHAPTER 2

Current expenses on goods and services

This chapter includes resources to cover the current expenditure on goods and services necessary for the exercise of the activities of the State, autonomous agencies, state agencies and other public bodies that do not originate in an increase in capital or public equity.

This chapter is attributable to the costs incurred in the acquisition of goods that meet some of the following characteristics:

a) Be consumable goods.

b) Having a duration predictably lower than the financial year.

c) Not be eligible for inventory inclusion.

d) Be, predictably, iterative expenses.

The appropriations in this chapter may not be allocated to expenditure intended to satisfy any kind of remuneration, for the services provided or work carried out by staff dependent on the departments, bodies self-employed, state agencies and other public bodies, whatever the form of such dependency.

In addition, expenditure on intangible assets that may be of a recurring nature shall not be eligible for depreciation and shall not be directly related to the carrying out of investments.

Article 20 Leases and Fees.

Includes, among others, the leasing of land, buildings and premises, the rental of computer equipment and data transmission, the rental of machinery and transport equipment, as well as, where appropriate, the costs of agreed under the "Leasing" mode, provided that the purchase option is not being exercised. Payments corresponding to these expenses should be directly satisfied to the third party by the Administration.

Charges derived from royalties.

Concept 200 Leases of Land and Natural Goods.

Leasing expenses for solar, rustic and other farms.

Concept 202 Leases of buildings and other constructions.

Expenditure on rental of buildings, showrooms, museums, warehouses, etc., even if in this heading they will include related services (heating, cooling, water, lighting, insurance, cleaning, etc.), they will also be included community expenses, as well as the Real Estate Tax when it is established in the contract with the tenant.)

Concept 203 Leases of machinery, facilities and tools.

Expenses of this kind in general, including rental expenses of the equipment used in the conservation and repair of investments.

Concept 204 Transport Media Leases.

Rent expenses for any means of transportation of persons or goods. This concept shall not be imputed to expenditure which consists in the procurement of a service or is of a social nature.

Concept 205 Leases of Furniture and Enbeings.

Rental expenses for furniture, office equipment, material, etc.

Concept 206 Equipment Leases for Information Processes.

Rental of computer equipment, office equipment, data transmissions and other special equipment, operating systems, database management applications, and any other software and software equipment.

Concept 208 Leases of other tangible fixed assets.

Miscellaneous fixed asset rental expenses not included in the preceding concepts.

Concept 209 Canons.

Amounts met periodically by the transfer of a good, the use of industrial property and the use of other goods of a material or immaterial nature.

Article 21 Repairs, Maintenance and Conservation.

This article will be charged with the maintenance, repair and maintenance of infrastructure, buildings and premises, machinery, transport equipment and other fixed assets, according to the corresponding concepts of the Article 20. Includes expenses such as:

Storage and repair expenses for buildings either own or leased.

Review of border mugas.

Fees for surveillance, review and conservation on machines and facilities, transport equipment, furniture, office equipment, etc.

Maintenance or analogue costs arising from the processing and transmission of data, information technology, office equipment and telephone and radio emission control equipment.

Expenses arising from the maintenance or replacement of ancillary items on roads, ports, airports, specialised complex facilities, communications lines, etc.

As a general rule, major repairs involving an increase in the productivity, capacity, performance, efficiency, or elongation of the useful life of the good will be attributed to Chapter 6.

By concepts the following breakdown will be done:

Concept 210 Infrastructure and Natural Goods.

Concept 212 Buildings and other constructs.

Concept 213 Machinery, facilities and tools.

Concept 214 Transport Elements.

Concept 215 Furniture and Enbeings.

Concept 216 Equipment for Information Processes.

Concept 218 Goods located on the outside.

All expenses related to the item are included when they are made by the services and representations of Spain abroad.

Concept 219 Other tangible fixed assets.

The expenses resulting from the maintenance and maintenance repair of those other equipment that have no place in the previous concepts such as equipment used in emergencies: stretchers, tornos, etc.

included.

Article 22 Material, supplies, and others.

Expenses of this nature, classified according to the concepts listed below.

Concept 220 Office Material.

Comprises the following expense types:

Non-inventorable Ordinary Subconcept 00.

Ordinary expenses of non-inventorable office material.

Identification card making.

Office machine parts.

Certificates relating to certificates that are issued for applying to Property Records and other bodies.

Subconcept 01 Press, magazines, books, and other publications.

Includes expenses for:

Acquisition of books, publications, journals and documents, in any kind of support, except those acquired to form part of library funds, which will apply to Chapter 6.

Expenses or fees originated by queries to documentary databases.

Subconcept 02 Non-inventorable Computer Material

Material expenses for the normal operation of computer equipment, office equipment, transmission, and other equipment, such as acquisition of external and general recording memory, standard software packages, etc.

Subconcept 15 Office Material Abroad.

All expenses related to the concept are included in this Subconcept when they correspond to the services and representations of Spain abroad.

Concept 221 Supplies.

Costs of water, gas, electricity and other services or supplies according to the specifications contained in the Subconcepts.

Subconcept 00 Electrical Power.

Subconcept 01 Water.

Subconcept 02 Gas.

Subconcept 03 Fuel.

These Subconcepts are charged with expenses of this type, except in the case that the price of buildings is included in the price of buildings.

Subconcept 04 Locker Room.

Costumes and other garments required by law, regulation, by agreement, agreement or contract for official, labor and other personnel at the service of the State, autonomous agencies, state agencies and other public bodies.

Costumes and equipment for penalties and processing.

Subconcept 05 Power.

Acquisition of all kinds of food products, intended for food in general, in particular:

Maintenance and assistance of inmates, children in their company, and the people who care for them in prison facilities and boarding schools in post-prison homes.

Power expenses for military personnel including the catering service when it is contracted.

Food pensions to military penados. Food relief for prisoners subject to military jurisdiction.

Feeding Expenses of patients hospitalized in hospital settings. Animal feeding expenses.

Subconcept 06 Pharmaceuticals and Healthcare Material.

Medical expenses, healthcare products, and laboratory consumable technical material.

Sanitary service consumable material.

Drogest.

Disposable Gloves.

Botiquines and relief bags.

Reagents for blood tests.

Alcohol.

Pharmaceutical products for veterinary use.

Subconcept 07 Military and police nature supplies.

Spare parts for individual weaponry and anti-riot media for the Army of the Earth, Navy, and Air Forces, the National Police Corps and the Civil Guard Corps, as well as other supplies from the Air Force. nature.

Subconcept 08 Supplies of sports, didactic and cultural material.

Sportswear, boots, clays, tails, and other materials and supplies that are not imputable to the concept of social action of the staff at the service of the Administration.

Subconcept 09 Labors National Mint and Timbre.

Printed and all kinds of works and services performed by the National Mint and Timbre. They include Passports, DNI, gun permits, driving and circulation permits, visas, record books, security labels, etc.

Subconcept 11 Supplies of machinery parts, tools and transport elements.

Includes parts of vehicles such as batteries, tires, tools and tools; purchase of spare parts and specific material: "optical-acoustic bridges for vehicles", special lanterns for vehicles, adhesives for the labelling of uniform vehicles and registration plates.

Helicopter parts, workshop machines, laboratory machines, etc.

Hardware hardware; tools; painting and plumbing material.

Entertainment of mounts and sticks.

Subconcept 12 Supplies of electronic, electrical and communications equipment.

Parts and supplies for the telecommunications service: From radio equipment, power stations, teleprinted, quartz crystals, telephone equipment, complementary material for the installation of radio-antennas, components, spare parts for recorders, batteries, recording coils, consumable material for the maintenance of telephone networks. Repositions of lighting equipment.

Optronic spare parts.

Tools and spare parts for phone, radio, telex and fax repair.

Electrical equipment for data network, security, etc.

Subconcept 15 Supplies Abroad.

All expenses related to the concept are included in this Subconcept when they correspond to the services and representations of Spain abroad.

Subconcept 99 Other Supplies.

Community expenses that are not included in the rental price and that are not liable to imputation to other supply concepts, as well as participation fees in multiple service buildings.

Acquisition of photographic and cartographic material, labels and shields; cleaning articles; small material needed for emergency actions: wheels, stakes, flares ...; insecticides and raiticas; false ceiling plates; Disposable nozzles of alcoholimeters; rechargeable of alcoholimeters, and disposable elements and parts of other vouchers for the consumption of psychotropic substances; supplies of audiovisual material; recharging of fire extinguishers; plates and inks for printing; training and entertainment equipment for dogs; and microfilm material.

Acquisition of diverse material for periodic consumption and replacement, not included in the Subconcepts above.

Expenses of lubricants, additives and analogues used in cars, trucks, buses and other vehicles and means of transport.

It does not include the acquisition of specific fuels from warships and military aircraft, necessary to maintain strategic reserves that ensure the operability of the Armed Forces.

Concept 222 Communications.

Classified in Subconcepts, includes expenses by: telephone services, postal and telegraphic services, as well as any other type of communication.

Breaks down in the following Subconcepts:

Subconcept 00 Telecom Services.

Includes fixed and mobile telephony, telex, telefax and computer communications, telegraph, burofax and telegram.

Subconcept 01 Postcard and Messaging.

Subconcept 15 Communications on the outside.

All expenses collected in this concept are included in the exterior.

Subconcept 99 Other.

Includes expenses related to music thread and those other than those that have no place in the Subconcepts above.

Concept 223 Transports.

Transportation expenses of all types, whether land, sea or air, that are to be paid to the State Mobile Park or any other public or private entity for the transport services provided, except for the nature of the social expenditure must be attributed to Chapter 1. Additional transport linked to the commissions of services originating from the movement, which shall be paid under the concept 231, is excluded.

The payments that the ministerial departments and public bodies will have to make to the Department of Defense will be imputed to the Defense Department as a consideration for the air transport services it carries out. The amount of such payments will necessarily produce an income in the Treasury.

Also collects towing services and other expenses per entry and exit from ships to ports.

Concept 224 Insurance Prims.

Insurance expenses of vehicles, buildings and premises, other assets and other risks, except life, accident or civil liability insurance to be included in Chapter

.

Concept 225 Tributes.

The expenses for the coverage of fees, contributions and taxes, whether state, regional or local, will be included in this concept.

Subconcept 00 State.

Subconcept 01 Autonomics.

Local 02 Subconcept.

Subconcept 15 Taxes Abroad.

Concept 226 Miscellaneous Expenses.

All expenses of a current nature that have no place in other concepts of Chapter 2 are included.

Subconcept 01 Protocolary and Representative Atentions.

This Subconcept will be charged with the costs incurred as a result of the acts of protocol and representation that the authorities of the State, autonomous agencies, state agencies or other public bodies have the need to perform in the performance of their duties, both on national territory and abroad, provided that such expenditure is in the interest or benefit of the Administration and for which there are no specific appropriations in other concepts.

No remuneration, in cash or in kind, may be paid to the dependent or non-dependent personnel of the department, autonomous body, state agency or public entity, whatever the form of such a sub-concept. dependency or relationship.

Subconcept 02 Advertising and propaganda.

Disclosure expenses, and any other propaganda and publicity that leads to informing the community of the activity and the services of the State, autonomous agencies, state agencies and other public bodies, as well as informative and informative campaigns aimed at citizens.

This item will include expenses that will cause the insertion of advertising into Official Bulletins.

Includes the acquisition costs of objects in which the logo of the Entity, Body, etc, is displayed for distribution among a plurality of persons, in order to publicize the activity of the Entity.

Includes the expenses incurred under the Advertising Plan referred to in Law 29/2005, of December 29, of advertising and institutional communication.

Citizen awareness and awareness campaigns that are likely to produce effects in various exercises will be attributed to Article 64.

Subconcept 03 Legal, contentious.

Costs produced by litigation, actions or procedures in which the State, autonomous agencies, state agencies and other public bodies are part.

Expenditure on compensation to be paid by the Administration, as a result of the operation of public services, provided that they are not due to the corresponding budgetary concept.

Subconcept 06 Meetings, conferences and courses.

Expenses of organizing and holding festivals, conferences, assemblies, congresses, symposiums, seminars, conventions and similar meetings, in Spain or abroad. Room rental expenses, translators, hostesses, and assistant meals can be included.

Expenses arising from institutional visits or meetings or working groups involving officials of an Agency to deal with or coordinate aspects related to the performance of the functions that are necessary for the normal operation of the departments, autonomous bodies, state agencies and other public bodies. Room rental expenses, translators, hostesses, and assistant meals can be included.

In the event that invitations from national or foreign personalities do not originate in the holding of conferences, seminars or any other of the reasons referred to above, they shall be imputed to Subconcept 226.01.

Costs of maintenance, accommodation and locomotion that are not satisfied to the teachers directly, in application of the Royal Decree 462/2002, but are contracted with the establishment or company that provides the service directly from the organization cost of the course.

The transport, restaurant and hotel expenses can only be charged to this Subconcept if they cannot be charged to Article 23, "Indemnities for Service Reason", and are solely caused by the holding of meetings and conferences.

Expenses incurred by the conduct of courses and seminars, such as those related to materials and teaching units.

These expenses will also be attributed to the State's contributions to courses, congresses, seminars, etc., generally implemented through an agreement, in which the Administration undertakes to satisfy a the amount fixed as a counterpart for all propaganda media to include the Ministry or the Agency that collaborates, its logo, the delivery of a memory or report, a specific number of copies of the edition, etc.

Subconcept 07 Oppositions and Selective Tests.

All types of expenses arising from the conduct of selective testing, except for allowances and assistance to courts to be charged to Article 23.

Subconcept 08 Expenses Reserved.

Expenditure referred to in Law 11/1995 of 11 May, regulating the use and control of appropriations for reserved expenditure.

Subconcept 09 Cultural and sports activities.

Tickets of cultural events and expenses that are caused in the penitentiary centers for the realization of cultural and sports activities for the inmates.

Organization of sports and sociocultural activities. It shall also include the supply of material related to such activities the acquisition of which is not customary.

Subconcept 15 Miscellaneous Expenses Abroad.

All expenses related to the concept are included in this Subconcept when they correspond to the services and representations of Spain abroad, except the expenses related to protocolary and representative services and expenses reserved, which shall be imputed to Subconcepts 01 and 08, respectively.

Subconcept 99 Others.

Those that do not have a place in the Subconcepts above.

Concept 227 Jobs performed by other companies and professionals.

Those expenses that correspond to activities that are of the competence of the public bodies will be included through contract with external companies or independent professionals.

Subconcept 00 Cleaning and grooming. Expenditure of this nature, including waste collection costs.

Subconcept 01 Security.

Subconcept 02 Valorations and Expertise.

Subconcept 03 Postcard and Messaging.

Subconcept 04 Custody, Warehouse, and Storage.

Subconcept 05 Electoral Processes and Popular Queries.

Contemplates the operating expenses to be assumed by the State as a result of the holding of electoral processes, within the scope of the Organic Law of the Electoral Regime and which will be attended by the corresponding State of expenditure of the Ministry of the Interior, in accordance with the provisions of R. D 332/1999, of 26 February amending R.D. 662/1993, of 16 April.

This Sub-concept will be imputed to the expenses that may be caused by the celebration of union electoral processes.

Subconcept 06 Technical studies and jobs.

Expenditure on study, technical and laboratory work; statistical or other reports and work resulting from work entrusted to specialised firms, independent professionals or experts, other than those of applied to investment plans, programmes and projects in which case they shall be included in Chapter

.

Allocation of literary awards, research and study awards, which do not have a transfer character; expenditure on publications and editions not affected by the Publications Plan; cultural exhibitions and participations; artistic, scientific, technical, legal and economic, related to the activity of the department.

Bookbinding.

Technical Advisory Expenses.

Recording of official records documentation.

Correction of book tests.

Services of surveillance, prevention of floods, fires, and meteorology. They include the services provided by the weather services contributors for data collection.

Subconcept 15 Jobs done by other companies and professionals abroad.

All expenses related to the concept are included in this Subconcept when they correspond to the services and representations of Spain abroad.

Subconcept 99 Others.

The following expenses are included:

Granting notarial powers.

Customs formalities as a result of temporary imports or exports and declaration of intra-Community transactions.

News services.

Revealed of photographs.

Power-on contracts for heating installations.

Clinical analysis and diagnostics.

Veterinary services for farms.

Those others that have no place in the Subconcepts above.

Article 23 Indemnities for Service Reason.

The indemnities that to compensate for this nature and in accordance with the legislation in force must be met with high charges and assimilated, and their entourage, officials, permanent and eventual staff and other personnel.

This concept will be imputed to statutory allowances for assistance to courts and collegiate bodies, and in general for personal concurrency to meetings, councils, commissions, etc.

The indemnities arising from the conduct of examinations may refer to both the staff and the staff affected by such a celebration.

The fees that staff receive at the service of the Public Administration for the delivery of classes in public centers.

The expenses related to the payment of assistance to staff participating as teachers in the courses organized by an Agency when the courses are taught by staff at the service of the Public Administration, with independence in respect of personnel from the Agency or other bodies of the State Administration.

The expenses of maintenance, accommodation and locomotion that may accrue for the delivery of courses to the staff at the service of the State Administration, will be attended by the concepts 230 and 231. This is irrespective of whether these expenses are paid directly to the person concerned or are made by the Agency with the establishments. Where the courses are provided by staff dependent on other Public Administrations (Autonomous Communities and Local Entities) or independent professionals entitled to compensation under Royal Decree 462/2002, both the Fees such as the costs of maintenance, accommodation and locomotion arising from the participation in such courses shall be charged to the corresponding concepts in Article 23 above.

The following concepts will be opened:

Concept 230 Diets.

It is also considered as such expenses for the food of the escort staff and the drivers, assigned to authorities, when they are necessary for the exercise of the function.

Concept 231 Locomotion.

Concept 232 Transfer.

Concept 233 Other indemnities.

Include, among other expenses, assists in meetings of Collegiate Organs and Boards of Directors, assists with participation in courts, assists for participation in Evaluation Commissions, of assessments or assists in collaboration in training and training centres for staff.

In the same way, those that correspond to the voluntary reserve staff will be charged when it is activated for the execution of periods of instruction and training or to attend training and training courses.

They include the compensation paid for the special conditions that contribute to the performance of the activities of the military personnel involved in navigations, maneuvers and other exercises.

Article 24 Publications Expenses.

Expenses caused by the publishing and distribution of the publications in accordance with the plan drawn up by the department, autonomous agency, state agency or public body, in accordance with the provisions of Royal Decree 118/2001, Management of Official Publications.

In the event that the editing activity is done with its own means, the different expenses will be attributed to the corresponding economic concepts.

Concept 240 Issue and Distribution Expenses.

Article 25 Health Care Concerts.

Agreements that Mutualities make with public or private entities for the coverage of the health care of their protected collective.

Concept 250 With Social Security.

Concept 251 With free insurance entities.

Concept 259 Other healthcare concerts.

Article 27 Purchases, supplies, and other activity-related expenses.

The costs directly related to the activity developed by the State Agencies that were prior to their constitution shall be charged with the nature of the Autonomous Body to which the Disposition refers. Transitional First of Law 47/2003 of 26 November, General Budget.

They will be specified in the Budget of the State Agencies, by concepts or Subconcepts that are considered necessary according to their activity.

CHAPTER 3

Financial expenses

Financial burden for interest of all types of debt issued, contracted or assumed by the State, autonomous agencies, state agencies and other public bodies, both in national currency and in foreign currency, any the way they are represented.

Issuance, modification, and cancellation expenses of previously stated debts.

Financial charge for interest on all types of deposits and bonds received.

Other returns and differences of change.

Implied returns, meaning the expense arising from the difference between the issue price and the debt repayment price, either by issuing bonds under par and amortizing by nominal, or by amortizing credits with penalties that are computed within this heading.

Interest on late payment and other financial expenses.

Article 30 Public debt in national currency.

Interest of all types of debts issued or assumed in national currency, as well as the expenses arising from any transaction related to them, in particular those relating to implied returns.

Concept 300 Interests.

Collects interest payments, including implicit, debt issued or assumed in national currency, excluding loans, whatever their repayment term.

Concept 301 Issue, Modification, and Cancellation Expenses.

Those expenses are collected that are necessary to carry out the operations outlined in the denomination of the concept, such as: conversion expenses, exchange, negotiation, maintenance, placement of securities, etc., in relationship to debts issued or assumed in national currency, excluding loans.

Concept 303 Implicit Res.

Implied income from the debts listed in this article, except the implied interest of the securities issued at the discount, which are collected in concept 300.

Concept 309 Other financial expenses.

Any other financial expenditure that cannot be classified under another term of this article.

Article 31 Of loans in national currency.

Interest in all types of loans contracted or assumed in national currency, as well as the implied returns and expenses arising from any transaction related to them.

Concept 310 Interests.

Interest on loans received in national currency either in the short or long term.

Concept 311 Issue, modification, and cancellation expenses.

Expenses and commissions necessary to carry out operations in the name of the concept in relation to loans received in national currency.

Concept 313.-Implicit flows.

Implied returns on loans in national currency.

Concept 319 Other financial expenses.

Collateral management expenses for counterparty risk coverage and any other financial expenses that cannot be classified in another term of this article.

Article 32 Of public debt in foreign currency.

Interest of all types of debts, issued or assumed in foreign currency, as well as implied yields and exchange differences, arising from the cancellation of the debt, and expenses incurred for any related transactions with the same ..

Concept 320 Interests.

Interest, including implied, debt issued or assumed in foreign currency, excluding loans, whatever the repayment term.

Concept 321 Issue, Modification, and Cancellation Expenses.

Commissions and expenses necessary to bring into effect the transactions in the denomination of the concept, related to foreign currency debts, excluding loans.

Concept 322 Change Differences.

Losses produced by changes in the exchange rate at the time of the debt repayment issued in foreign currency.

Concept 323 Implicit Res.

Implied returns on debts listed in this article, with the exception of the implied interest of the debt issued at the discount, which are collected in concept 320.

Concept 329 Other financial expenses.

Any other financial expenditure that cannot be classified under another term of this article.

Article 33 Foreign currency loans.

Interest of all types of loans contracted or assumed in foreign currency, implied yields and expenses produced by any transaction related to them and exchange differences arising from the cancellation of the loan.

Concept 330 Interests.

Collects interest on foreign currency loans received in the short or long term.

Concept 331 Issue, Modification, and Cancellation Expenses.

Commissions and expenses necessary to bring into effect the operations outlined in the concept denomination and related to foreign currency debts.

Concept 332 Change Differences.

Losses produced by modification of the exchange rate at the time of amortization of foreign currency contracted loans.

Concept 333 Implicit Performance.

Implied foreign currency loan yields.

Concept 339 Other financial expenses.

Collateral management expenses for counterparty risk coverage and any other financial expenses that cannot be classified in another term of this article.

Article 34 Deposits and sureties.

Concept 340 Interest of Deposits.

Interest, legally stipulated, that must be satisfied by the deposits made by the various agents in the State's boxes, autonomous agencies, state agencies and other public bodies.

Concept 341 Fiance Interests.

Interest, legally stipulated, that must be satisfied by the bonds made by the various agents in the State's boxes, autonomous agencies, state agencies, and other public bodies.

Article 35 Interest on late payment and other financial expenses.

Concept 352 Delay Interest.

Interest on late payment to be paid by the various agents as a result of non-compliance with the payment of the obligations, within the time limits laid down, with the exception of those linked to the realisation of investments which consider a higher cost of the same.

Concept 359 Other financial expenses.

Expenses of this nature that have no place in the concepts previously defined, such as:

Expenses for bank transfers, endorsements, etc.

Expense of discounts.

Exchange differences as a result of foreign currency payments, not derivatives of debt transactions.

Leasing "lease" contracts with purchase option.

Financial expenses as a result of purchases made over the Internet.

CHAPTER 4

Current Transfers

Payments, conditioned or not, made by the State, autonomous agencies, state agencies and other public bodies without direct consideration by the receiving agents, which allocate these funds to finance expenses of a current nature.

Also included in this chapter are the "in-kind grants" of a current nature, referring to goods or services acquired by the Public Administration, for delivery to the beneficiaries under a grant previously granted and will form part of the premiums for various insurance linked to the award of grants.

All articles in this chapter will be disaggregated at the concept level and/or Subconcept to collect the receiving agent and/or the purpose of the transfer.

This chapter shall be dealt with by those indemnities to be satisfied by the Administration as a result of the operation of public services, provided that they are not, by their nature, imputed to other chapters.

Article 40 To State Administration.

Transfers that the different agents predict to make to the State.

Article 41 To Autonomous Bodies.

Transfers that the various agents provide to the self-governing bodies of the State Administration.

Article 42 To Social Security.

Transfers that the various agents provide to any of the entities that make up the Social Security system.

Article 43 To State Agencies And Other Public Bodies.

Transfers that the various agents can make to state agencies and other public bodies with a limiting budget.

Article 44 to Companies, Business Public Entities, Foundations and other Public Sector entities.

Transfers that the various agents can make to state mercantile societies, business entities, foundations and other entities of the State Public Sector.

Transfers to be made to temporary organisations integrated by both public and private entities provided that there is a majority share of the state public sector.

article 45 To Autonomous Communities.

Transfers, including units of income established in favour of Autonomous Communities, which the various agents contribute to them.

The transfers to the Autonomous Communities and to the bodies and entities of which they are dependent shall be included in the chapter.

article 46 To Local Entities.

Current transfers, including units of income established in favour of Local Entities, which the various agents contribute to them.

Both transfers to Local Corporations and to agencies and entities dependent on them will be included in the chapter.

Article 47 To private companies.

Transfers to private companies.

Transfers to be made to temporary organizations that are integrated by both public and private entities as long as there is a majority private participation.

Article 48 For non-profit families and institutions.

All kinds of grants, grants, donations, literary prizes, artistic or non-inventorable scientists, etc., which are awarded to non-profit entities not belonging to the public sector: Foundations, institutions, entities charities or sports and families.

Amounts to be met in respect of non-contributory pensions, extraordinary pensions for acts of terrorism, compensation or aid for early retirement, adjustment of templates, cash prizes for internal centres penitentiary and other compensation.

Amounts for scheduled departures from inmates to the outside, as a measure of readiness for freedom, such as transportation and food aid.

Article 49 Outside.

Payments without direct counterpart to agents located outside the national territory or, with extraterritorial status, or when they are to be made in foreign currency.

This article will also be charged with fees and contributions to International Organizations.

B) BUDGET EXECUTION CONTINGENCY FUND

CHAPTER 5

Budget Execution Contingency Fund

This chapter includes the allocation of the budgetary implementation contingency fund referred to in Article 15 of the recast text of Law 18/2001, General of Budget Stability approved by Royal Decree Legislative 2/2007 of 28 December and Article 50 of Law 47/2003 of 26 November, General Budget, without charge of the budget.

C) CAPITAL OPERATIONS

CHAPTER 6

Actual investments

This chapter includes expenses to be carried out directly by the State, autonomous agencies, state agencies and other public bodies for the creation or acquisition of capital goods, as well as those for the the purchase of goods of an inventorable nature necessary for the operation of the services and those other expenses of an intangible nature which are depreciable in character.

An expense will be considered depreciable when it contributes to the maintenance of the activity of the subject that performs it in future exercises.

In general, the costs that have a place in the projects that are defined in the annexes of real investments that are attached to the General Budget of the State, as well as the interests of the the delay in making the investments.

Article 60 New investment in infrastructure and goods for general use.

These investments in infrastructure and goods for general use that increase the stock of public capital are included in this article.

Concept 600 Investments in Land.

The following expenses are included in addition to those indicated in the article:

Assistance derivatives, diets and travel expenses incurred by the operation of the Expropriation Jurates that constitute part of the cost of expropriation.

Derbranches for urbanization costs to be met by the various agents as holders of the affected areas.

Concept 601 Other.

Article 61 Investment for replenishment in infrastructure and goods for general use.

Collects investments in infrastructure and goods for general use that are intended to:

1) Maintain or replenish damaged goods so that they can continue to be used to meet the purpose for which they were intended.

2) Extend the useful life of the good or put it in a state of use that increases the effectiveness in the coverage of the needs arising from the delivery of the service.

Concept 610 Investments in Land.

The following expenses are included, in addition to those indicated in the article:

Assistance derivatives, diets and travel expenses incurred by the operation of the Expropriation Jurates that constitute part of the cost of expropriation.

Derbranches for urbanization costs to be met by the various agents as holders of the affected areas.

Concept 611 Other.

Article 62 New investment associated with operational operation of services.

Collects those investment projects that increase the stock of public capital, in order to improve quantitatively or qualitatively the internal functioning of the State Administration, autonomous agencies, agencies state and other public bodies.

Concept 620 New investment associated with operational operation of services.

This concept will be imputed to expenses related to:

Buildings and other buildings. It includes the purchase and construction of all types of buildings, as well as the fixed and structural equipment associated with them.

Machinery, facilities and tools. It includes the purchase of machinery, equipment and apparatus for industrial, agricultural, public works, as well as internal transport elements.

Transport items. Includes external transport equipment.

Furniture and Enbeings. Acquisition of furniture and office equipment.

Equipment for information processing. Acquisition of data processing equipment, central units, auxiliary memory devices, monitors, printers, units for processing and receiving information, as well as the acquisition or development of utilities or contributions for the operation of such equipment, operating systems, database management contributions and any other computer equipment and software.

Acquisition of other tangible assets. It also includes any other assets not defined in the previous sections, library funds, etc.

Article 63 Reorder investment associated with operating operation of services.

Collects investment projects for the internal functioning of the Administration, with the aim of:

1) Maintain or replenish damaged goods so that they can continue to be used to meet the purpose for which they were intended.

2) Extend the useful life of the good or to put it in a state of use that increases the effectiveness in the coverage of the needs arising from the delivery of the service.

3) Repose the goods affected by the service, which have become useless for the provision of the service as a result of their normal use.

Concept 630 Reorder Investment associated with operating operation of services.

This concept is imputed to the same expenses as those indicated for the concept 620, provided that it is a replacement of existing goods by other analogues.

Article 64 Intangible investment expenses.

Expenditure incurred in an exercise, not materialised in assets, likely to produce its effects in various future years, tourism promotion campaigns, fairs, exhibitions, studies and technical work, research, etc., as well as investments in intangible fixed assets such as administrative concessions, industrial property, intellectual property, etc. The expenditure on training and maintenance of the real estate land register, updating and revision of the general inventory of State goods, as well as the social awareness campaigns, information and information campaigns, are also charged to this heading. environmental awareness, accident prevention, healthy behaviour, etc.

Includes the amount satisfied by the ownership or the right of use of software and is intended to be used in various exercises, provided that they are not integrated into a computer and therefore are not susceptible to include them in concept 620.

Leasing contracts are also included when the purchase option is to be exercised, imputing to this article only the portion of the leasing fee that corresponds to the recovery of the cost of the asset, applying the rest, i.e. the financial burden, to the concept 359, "Other financial expenses".

Concept 640 Expenditure on intangible investments.

Article 65 Military investments in infrastructure and other goods.

These items are charged the same types of expenditure as mentioned in Articles 60 and 61 in the case of investments affected by military use.

Concept 650 Military investments in infrastructure and other goods.

Article 66 Military investments associated with the operation of services.

These items are charged the same types of expenditure as mentioned in articu-62 and 63 in the case of investments affected by military use.

Includes the acquisition of specific fuels from warships and military aircraft, necessary to maintain strategic reserves to ensure the operability of the Armed Forces.

Concept 660 Military investments associated with the operational operation of services.

Article 67 Military expenses of intangible investments.

These items are charged the same types of expenditure as mentioned in Article 64 in the case of investments affected by military use.

Concept 670 Military expenditures on intangible investments.

CHAPTER 7

Capital Transfers

Payments, whether or not conditioned, made by the State, autonomous agencies, state agencies and other public bodies without direct consideration by the receiving agents, which allocate these funds to finance capital operations.

Also included in this chapter are the "grants in kind" of capital, referring to goods acquired by the Public Administration for delivery to the beneficiaries in respect of a grant previously granted. part of them the premiums of various insurance linked to the award of grants.

Transfers and grants, both in cash and in kind, shall be charged on the basis of the beneficiary of the transfers and grants.

All items in this chapter will be disaggregated at the concept level and/or Subconcept to collect the receiving agent or/and the purpose of the transfer.

Article 70 A State Administration.

Transfers that agencies, state agencies and other public bodies provide for the State to make

Article 71 To stand-alone organisms.

Capital transfers that the various agents provide to the autonomous agencies of the State Administration.

Article 72 To Social Security.

Capital transfers that the various agents provide to any of the entities that make up the Social Security system.

Article 73 To State Agencies And Other Public Bodies.

Capital transfers that the various agents make to state agencies and other public bodies with a limited budget.

Article 74 A companies, Corporate Public Entities, Foundations and other Public Sector Entes.

Transfer of capital that the various agents can make to state mercantile companies, Business Public Entities, Foundations and other State Public Sector Entes.

Transfers to be made to temporary organisations integrated by both public and private entities provided that there is a majority share of the state public sector.

article 75 To Autonomous Communities.

Transfer of capital, including units of income established in favour of Autonomous Communities, which the various staff members contribute to them.

The transfers to the Autonomous Communities and to the bodies and entities of which they are dependent shall be included in the chapter.

Article 76 To Local Entities.

Capital transfers, including the income units established in favour of Local Entities, which the various agents contribute to them.

Both transfers to Local Corporations and to agencies and entities dependent on them will be included in the chapter.

Article 77 To private companies.

Capital transfers to private companies.

Transfers to be made to temporary organizations that are integrated by both public and private entities as long as there is a majority private participation.

Article 78 For non-profit families and institutions.

Capital transfers, which the various agents grant to non-profit entities not belonging to the public sector: foundations, institutions, charities or sports and families.

Article 79 Outside.

Payments without direct counterpart to agents located outside the national territory or, with extraterritorial status, or when they are to be made in foreign currency.

This article will also be charged with fees and contributions to International Organizations.

D) FINANCIAL OPERATIONS

CHAPTER 8

Financial assets

Comprises loans for the acquisition of financial assets, which may be represented in securities, notes on account, etc. as well as those for the formation of deposits and bonds.

Article 80 Acquisition of Public Sector Debt.

Acquisition of all types of Public Sector debt, in the short and long term.

Concept 800 Acquisition of Short-Term Public Sector Debt.

Purchase of effects, bonds and other securities issued by the Public Sector, with maturity not exceeding 12 months.

Concept 801 Acquisition of long-term public sector debt.

Purchase of effects, bonds and other securities issued by any agent of the Public Sector with a maturity of more than 12 months.

Article 81 Acquisition of bonds and bonds outside the Public Sector.

Purchase of bonds and bonds from outside the Public Sector, in the short and long term, documented in securities securities.

Concept 810 Acquisition of bonds and bonds outside the Public Sector in the short term.

Purchase of effects, bonds and other securities issued by entities outside the Public Sector, with a maturity of not more than 12 months.

Concept 811 Acquisition of bonds and bonds outside the Public Sector in the long term.

Purchase of effects, bonds and other securities issued by Entities outside the Public Sector, with a maturity of more than 12 months.

Article 82 Concession of loans to the Public Sector.

Loans and advances with or without interest, with short and long-term repayment term granted to the Public Sector.

Concept 820 Short-Term Loans.

Advances and loans with or without interest, the repayment and subsequent cancellation of which is not more than 12 months.

Concept 821 Long-term loans.

Loans and advances with or without interest, the repayment and subsequent cancellation of which is greater than 12 months.

Article 83 Concession of loans outside the public sector.

Loans granted outside the Public Sector with or without interest, with short and long-term repayment term.

Concept 830 Short-Term Loans.

Advances and loans with or without interest, the repayment and subsequent cancellation of which is not more than 12 months.

Advances to officials and labor personnel will be collected in Subconcept 08 "Families and non-profit institutions."

Concept 831 Long-term loans.

Advances and loans with or without interest, whose repayment term and subsequent cancellation is greater than 12 months.

Advances to officials and labor personnel will be collected in Subconcept 08 "Families and Nonprofit Institutions."

Article 84 Constitution of deposits and bonds.

Deliveries of funds in the form of deposits or bonds made by the State, its autonomous agencies or other public bodies in the boxes of other agents.

Concept 840 Deposits.

The following Subconcepts are detailed:

Short Term Subconcept 00.

Long Term Subconcept 01.

Concept 841 Fiances.

The following Subconcepts are detailed:

Short Term Subconcept 00.

Long Term Subconcept 01.

Article 85 Acquisition of shares and units of the public sector.

Purchase of securities representative of capital property.

Concept 850 Acquisition of shares and units of the Public Sector.

Acquisition of shares and units of entities belonging to the Public Sector.

Article 86 Acquisition of shares and units outside the public sector.

Purchase of securities representative of capital property.

Concept 860 Of national or European Union companies.

Acquisition of shares or other units issued by national private companies or the European Union.

Concept 861 From Other Companies.

Acquisition of shares or other units issued by other companies not included in the previous concept.

Article 87. Heritage contributions.

Concept 870 Heritage Contributions.

Contributions of this nature made by the State, its autonomous agencies, state agencies and other public bodies provided they receive, for equal value, financial assets or an increase in the participation of the entity and there are expectations for the recovery of contributions. In another case, they should be considered as capital transfers.

CHAPTER 9

Financial liabilities

Amortization of debts issued, contracted or assumed by the State, autonomous agencies, state agencies or other public bodies, both in national currency or in foreign currency, in the short and long term, by their effective value, applying the implied returns to Chapter 3.

Return of deposits and bonds constituted by third parties.

Article 90 Amortization of public debt in national currency.

Cancellation of all types of debt in national currency, in the short and long term, documented in securities, notes on account or any other document that formally recognizes it, excluding loans.

Concept 900 Amortization of public debt in short-term national currency.

Cancellation of the debt referred to in the article, whose term of maturity and subsequent extinction is not more than 12 months.

Concept 901 Amortization of public debt in long-term national currency.

Cancellation of the debt referred to in the article whose term of maturity and subsequent extinction is greater than 12 months.

Article 91 Amortization of loans in national currency.

Cancellation of national currency loans contracted or assumed by the State, autonomous agencies, state agencies, or other public bodies and obtained from public or private sector entities.

Concept 910 Amortization of short-term loans from Public Sector entities.

Cancellation of loans in national currency contracted or assumed by the State, autonomous agencies, state agencies or other public bodies obtained from the Public Sector, the maturity of which does not exceed 12 months.

Concept 911 Amortization of long-term loans from Public Sector entities.

Cancellation of debts referred to in concept 910 when the maturity period is longer than 12 months.

Concept 912 Amortization of short-term loans from outside the Public Sector.

Cancellation of loans in national currency, contracted or assumed by the State, autonomous agencies, state agencies and other public bodies and obtained outside the Public Sector, the maturity of which is not greater than 12 months.

Concept 913 Amortization of long-term loans from outside the Public Sector.

Cancellation of debts referred to in concept 912 where the maturity is longer than 12 months.

Article 92 Amortization of public debt in foreign currency.

Cancellation of public debt in foreign currency, issued or assumed by the State, autonomous agencies, state agencies and other public bodies, excluding loans.

Concept 920 Amortization of public debt in foreign currency in the short term.

Cancellation of debts issued or assumed in foreign currency whose term of maturity and extinction does not exceed 12 months.

Concept 921 Amortization of public debt in foreign currency in the long term.

Cancellation of debts issued or assumed in foreign currency with a maturity and extinction period exceeding 12 months.

Article 93 Amortization of foreign currency loans.

Cancellation of foreign currency loans, contracted or assumed by the State, autonomous agencies, state agencies, and other public bodies, whether in the short or long term.

Concept 930 Amortization of short-term foreign currency loans.

Cancellation of foreign currency loans, contracted or assumed by the State, state agencies or their autonomous agencies whose maturity is not longer than 12 months.

Concept 931 Amortization of long-term foreign currency loans.

Cancellation of the debts referred to in concept 930, where the maturity is longer than 12 months.

Article 94 Devolution of deposits and bonds.

Return operations of deposited deposits or bonds entered in the State, autonomous agencies, state agencies, or other public bodies.

Concept 940 Devolution of deposits.

Concept 941 Bonding evolution.