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Law 2/2008 Of 23 December, The State Budget For The Year 2009.

Original Language Title: Ley 2/2008, de 23 de diciembre, de Presupuestos Generales del Estado para el año 2009.

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TEXT

JUAN CARLOS I

REY DE ESPAÑA

To all who see it and understand it.

Know: That the General Courts have passed and I come to punish the following Law.

PREAMBULATION

I

The General Budgets of the State base their basic normative framework in our Constitution, the Spanish Constitution of 27 December 1978, as well as the General Budget Act and the General Budget Stability Act.

The Constitutional Court has been specifying the possible content of the Annual Law on General Budgets of the State and has come to state that there is a necessary content, which is constituted by the determination of the forecast of income and the authorization of expenses that may be incurred by the State and the Entes to it linked or to it dependent on the exercise in question. Along with this necessary content, it is possible to add an eventual content, although strictly limited to matters or issues that are directly related to income forecasts, expenditure allocations or general economic policy criteria, which are necessary for the easier interpretation and more effective implementation of the General State Budgets and the Government ' s economic policy.

On the other hand, the Constitutional Court notes that the criterion of temporaryity is not determinant of the constitutionality or not of a rule from the perspective of its inclusion in a Budget Act. Therefore, while the Budget Act may be qualified as an essentially temporary rule, nothing prevents them from accidentally becoming part of the Multi-year or Indefinite Precepts Act.

On the other hand, in matters of taxation, article 134, paragraph 7, of the Constitution provides that the Budget Act cannot create taxes even if it does modify them when a substantive tax law so provides.

The subjects that remain outside these forecasts are matters other than the State Budget Act. In this way, the content of the Act is constitutionally bound – unlike what happens with the other Laws, whose content is, in principle, unlimited– within the jurisdictional sphere of the State and with the exclusions inherent in the matter reserved for Organic Law.

Consequently, the General Budgets of the State Act for 2009 regulates only, together with its necessary content, those provisions that respect the Constitutional Court ' s doctrine of eventual content.

These General Budgets of the State developed under Law 47/2003 of 26 November, the Budgeting General, persist in the objective of achieving a more rationalization of the budgetary process through the confluence of systematization improvements, while proceeding to the economic and financial management of the State public sector, to order its accounting and control standards, and at the level of effectiveness and efficiency.

The implementation of these principles is consistent with the continuity in the orientation of economic policy, aimed at promoting a growth model, within the framework of budgetary stability, with the dual objective of, first, contributing to the increase in the productivity of the Spanish economy and, secondly, strengthening social spending in certain areas.

The Budget Act for 2009 consolidates the reorientation of expenditure towards programmes for the boosting of productivity, which is manifested through three types of measures: public investment in infrastructure, research, development and technological innovation, as well as in the field of education. In short, it is a matter of increasing public capital, contributing to increase the growth potential of the Spanish economy.

This Act also reflects the social nature of the Government ' s economic policy, through the development of measures to improve well-being and social cohesion, ensuring that the benefits of growth reach all citizens. On the other hand, the process of separating sources of financing from the Social Security system is consolidated with a significant increase in the State ' s contribution to the supplements for minimum and non-contributory pensions.

The Act accommodates this set of measures within a commitment to stability whose positive impact on expectations is in favour of economic growth and job creation. The objective of budgetary stability for the period 2009-2011, established by the Council of Ministers Agreement of 30 May 2008, was approved by the Plenary of the Congress on 12 June and ratified on 26 June 2008. This Agreement projects a path of surplus for the whole of the Public Administrations that stands at 0.8 percent of GDP in 2011. In addition, the non-financial spending limit of the State budget was set at 160,158 thousand euros, 5 per cent more than the previous year, so, according to the spending needs, a prudent fiscal policy is guaranteed at the same time, giving confidence to economic agents and moderating the evolution of inflation.

II

The essential part of the Budget Act is set out in Title I, “From the Approval of Budgets and Their Modifications”, since Chapter I, under the heading “Initiative Credits and Funding thereof”, approves the entire state of income and expenditure of the State public sector and discloses the amount of fiscal benefits that affect the taxes of the State.

In this Chapter I, in defining the scope of the General Budgets of the State, it takes into account the classification of the Public Agencies of Law 6/1997, of Organization and Functioning of the General Administration of the State, as well as Law 47/2003, of 26 November, General Budget, which is present in the rest of the Law. The Law 28/2006, of 18 July, of State Agencies for the Improvement of Public Services is also taken into account. The distribution of the funds, on the other hand, serves the purpose pursued with the realization of the expenditure, being distributed by functions.

The scope of the General Budgets of the State is supplemented by the budget of operating expenses and investments of the Banco de España, which, according to its specific legislation (Article 4.2 of Law 13/1994 of 1 June, of Autonomy of the Banco de España), is not consolidated with the remaining budgets of the state public sector.

Chapter II contains rules on the modification and implementation of budgetary credits, budgetary constraints and binding credits to operate during the year 2009.

Chapter III, of Social Security, regulates the financing of health care, through the budget of the National Institute for Health Management and the contributions of the State, the Institute of Majorities and Social Services and the Social Institute of the Navy, as well as those for Social Security, for the financing of the supplements for minimum pensions.

III

Part II of the Budget Act on the “Provisional Management” is structured into three chapters.

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

Chapter II on the “Health and Social Services Budget Management”, contains specific competencies in budgetary changes within the scope of the National Health Management Institute and the Institute of Majorities and Social Services.

Chapter III collects other budgetary management standards and establishes the percentage of the participation of the State Tax Administration Agency in the gross collection obtained by its own activity, with the percentage fixed for 2009 at 5 per cent, with a maximum of 175,000 thousand euros.

IV

Title III of the Law on General Budgets of the State is translated as “Of the staff costs”, and is structured in three chapters.

The impact that the stability and sustained growth of our economy has on the staff at the service of the public sector is reflected in Chapter I, on the "Increase in staff costs at the service of the public sector", which, after defining what constitutes "public sector" for this purpose, establishes an increase in the remuneration of this staff, encrypted by 2 per cent.

In addition to the above increases, an increase of 1 per cent of the wage mass is expected to be used to increase the specific supplement, or appropriate concept, in order to progressively achieve, in successive exercises, an accommodation of such supplements, which allows their perception of 14 pay per year.

The regulation of the Public Employment Offer is also included in this chapter. The present Law on General Budgets of the State, like the previous one, maintains its regulation in a single article, but increases the restrictions on the incorporation of new income staff that cannot exceed thirty per cent of the rate of replacement of personnel, which is consistent with the current situation, criterion that will not be applied in certain cases, among which we can cite the staff of the Administration of Justice, the Public Administrations with the competences of the 2006

As far as the Armed Forces are concerned, the limit to applying to the replacement rate will be sixty-five per cent, raising that limit to one hundred per cent to air security, to the State Security Forces and Corps, to the deployment of troops of the Autonomous Police, and, in the area of the Local Administration, to the local police.

Restrictions on the recruitment of temporary labour personnel and on the appointment of interim staff are maintained, giving them a rigorously exceptional character and linking them to urgent and unseen needs.

In Chapter II, under the heading "From the Retributive Regimes", they remain in 2009, as a measure of austerity, in the same terms and amounts as in Law 51/2007 of 26 December, on General Budgets of the State for the year 2008, the retributions of the high posts of the Government of the Nation and of the General Administration of the State, those corresponding to the high offices of the Council of State, and of the Economic and Social Court The need to include these provisions in the General Budgets of the State Act derives from the fact that the approval of the Budgets of these Bodies and, therefore, of the above-mentioned retributions must be made by the General Courts. The principles of unity and universality of the budget require that such approval be made in a single, comprehensive document of all State expenditure, as is the Law on General Budgets of the State.

This chapter is supplemented by the rules relating to the retributions of State officials, Armed Forces personnel, Civil Guard Corps and National Police Corps, Social Security and those relating to the retributive increase that will be experienced by state public sector personnel subject to administrative and statutory regimes and the public sector workforce.

Along with the regulations governing staff at the service of the Administration of Justice, specific mention is worthy of those relating to the regulation of the remuneration of members of the Judicial and Public Prosecution Service in accordance with the provisions of Law 15/2003 of 26 May.

Chapter III of this Title contains a standard of closure, applicable to staff whose retributive system does not have adequate fit in the rules contained in Chapter II. Alongside it, it collects, as in previous Budget Laws, other common provisions on active personnel regime, as well as those relating to the prohibition of atypical income and the increase in the amounts to be paid for the concepts of rewards, crosses, medals and maiming pensions.

Finally, Title III has introduced the minimum modifications resulting from the entry into force of Law 7/2007 of 12 April of the Basic Statute of the Public Employee, and which, basically, are limited to complying with the provisions of the third transitional provision in relation to Article 76 and the fourth final provision of the aforementioned basic rule. In addition, Article 22 maintains the equivalence of the classification groups of Law 30/1984 with those established in Law 7/2007, of 12 April, of the Basic Statute of the Public Employee, in this way, according to the provisions of Articles 22.Seis and 24.Uno.d, of this Law, and without prejudice to the fact that, according to the transitional provision of the Law 7/2007, of the Public Regulations of the same

V

Title IV, in line with the previous exercises, reflects the Government ' s commitment to improving the minimum pensions above the revaluation of the same ones derived from the mere consideration of the evolution of the consumer price index, and this for both the Social Security and the State ' s passive classes.

Reproducing the structure of previous exercises, Title IV of the Law on General Budgets of the State, under the heading "Of public pensions", is divided into five chapters. Chapter I is dedicated to regulating the initial determination of the State ' s Passive Classes Scheme, special war and non-contributory social security pensions, and whose modification in respect of previous periods is derived from the updating of the amounts reflected in it.

Chapter II contains the limitations of the initial notice of public pensions, implementing a maximum limitation system. This limitation is already traditional in our pension system, altering, exclusively, the maximum amount.

In Chapter III of this Title IV, the one concerning the revaluation and modification of the values of public pensions, there is an increase of the same for the year 2009 of 2 per cent, which guarantees the purchasing power of pensioners, thereby ensuring the levels of coverage and protection of social spending. This regulation is supplemented by the establishment of limitations to the revaluation of pensions, consistent with the system of limitation of the maximum amount of pensions, as well as the determination of non-revaluable pensions in 2009.

Chapter IV collects the system of minimum supplements, which governs in two articles, respectively, to passive class pensions and pensions of the social security system.

Chapter V contains in one article the establishment of the amount of non-concurrent pensions of the extinct Obligatory Insurance of old age and invalidity.

VI

Title V, “Of Financial Operations”, is structured in three chapters, relating respectively to Public Debt, public guarantees and other guarantees and State relations with the Official Credit Institute.

The fundamental purpose of this Title is to authorize the amount to which the State and the Public Agencies can conduct debt operations, which is regulated in Chapter I, under the heading "Public Debt". These generic authorizations are supplemented by the determination of the information to be provided by the Public Agencies and the Government itself on the evolution of the Public Debt and the accounts opened by the Treasury in the Bank of Spain and other financial entities.

In the matter of State debt, the authorization refers to the amount of the increase in the living balance of the State Debt as at 31 December. Thus, for the year 2009 the Minister of Economy and Finance is authorized to increase the same, with the limitation that the living balance of that Debt as at 31 December 2009 does not exceed that for 1 January 2009 in more than 29,929,574.55 thousand euros, allowing that limit to be exceeded during the period following authorization by the Ministry of Economy and Finance and establishing the assumptions in which it will be automatically revised.

In respect of the debt of public agencies, the amount authorized to each of them is determined for the exercise in Annex III of the Law.

Chapter II, on "Public guarantees and other guarantees", sets the total limit of the guarantees to be provided by the State and the Public Agencies. Within the State ' s guarantees, special mention should be made of the authorization of public guarantees to guarantee fixed income values issued by Asset Titulization Funds, aimed at improving the financing of business productive activity, for which an amount of 3,000,000 thousand euros is established.

With regard to the guarantees to be provided by the Public Agencies, authorization is limited to the State Society for Industrial Participations, duly accompanied by the determination of the information to be provided by the Government to the General Courts on the evolution of the guarantees granted.

The State ' s relations with the Official Credit Institute are reflected in Chapter III, and focus on regulating the State ' s reimbursements to that Institute, the information to be provided to the General Courts and the funding of the Development Assistance Fund, which in 2009 will be increased by 2,088,330 thousand euros.

Regardless of the annual strength of the Development Assistance Fund, the volume of operations that the Council of Ministers may authorize during the period from that Fund is set to 2,338,330 thousand euros.

Finally, it is also stated that the Fund for Water and Sanitation Cooperation will amount to Euro300,000 for 2009.

VII

Title VI includes, only, the provisions of annual validity to which the substantive laws of the different taxes are referred.

In the area of the Income Tax of Physical Persons, for transmissions of real estate not affected to economic activities, it includes updating the corrective coefficients of the acquisition value to 2 per cent.

The regulation of the rules applicable in the joint taxation is also amended so that the amount to be computed at least by the taxpayer is the same in individual and joint taxation.

On the other hand, the exclusionary limit of the obligation to declare applicable to full returns of work is raised when, among other cases, several payers are perceived, as a result of the incorporation of the new deduction for obtaining returns of work or economic activities, regulated in article 80 bis of the Tax Act.

In addition, two transitional provisions regulate compensation for the loss of tax benefits that affect certain taxpayers with the current Law on the Income Tax of Physical Persons: the purchasers of habitual housing and the perceptions of certain returns of the capital of furniture over the period of two years in 2008 regarding those established in the regulations of the Income Tax of Physical Persons in force until 31 December 2006.

As regards the Tax of Societies, the measures included are those of annual validity referred to in the Law of this Tax. It includes, therefore, the updating of the coefficients applicable to real estate assets, which allows to correct monetary depreciation in the transmission assumptions. In addition, the way to determine the payments made by the Tax during the year 2009 is reflected.

In the field of local taxes, the cadastral values of real estate are updated by 2 per cent.

In the Tax on Parental Transmissions and Documented Legal Acts, the scale of the transmission and rehabilitation of Grandezas and Titles Nobiliarios is updated to 2 percent.

As far as rates are concerned, 2 per cent of the fixed rates of the State Treasury are updated on a general basis, except for the rates that have been created or updated specifically by the standards issued in 2008. For its part, the rate per reservation of the radioelectric public domain is updated, as average, to 1.8 percent. In addition, the fixed amount of the rates per publication of advertisements in the "Official State Gazette" and the "Official Gazette of the Commercial Register" is reduced, as well as the rate applicable to the procedure for modification of the authorization already granted to the opening of a zoosanitary product processing entity; there is a reordering of the rates of the Central Traffic Headquarters and the rates of the Ministry of Internal Affairs regarding the issuance of passport are increased. There are also 3 per cent of airport rates, except for airport security, which is 7 per cent higher.

For the year 2009, however, the fixed rates and amounts established for the rates that enliven the games of luck, envite or random, are maintained in the amounts required during 2008.

According to the work carried out by the Agricultural Taxation Bureau, and it is foreseeable that the average level of gas oil prices used in agriculture and livestock in the period from 1 October 2007 to 31 December 2008 will exceed the average level reached by such prices in the period from 1 January 2004 to 31 December 2005, increased by the percentage of farmers in the year 2008.

VIII

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

Chapter I contains rules relating to the financing of local entities, including municipalities, provinces, lobbying and island councils, as well as single-provincial Autonomous Communities.

The core is the articulation of the participation of the Local Entities in the taxes of the State, both in the determination of their size and in the manner of making it effective. The participation, through assignment, in the collection of certain taxes, such as the IRPF, VAT and special taxes on the manufacture of alcohols, on hydrocarbons and on the work of tobacco; participation through the Complementary Fund for Financing with specific attention to the compensations to the Local Institutions for the losses of collection in the Tax on Economic Activities, which includes both the initially established by Law 51/2002, of 27 December

Finally, the regulation of the special regimes of participation of Ceuta and Melilla, of the Local Entities of the Canary Islands, as well as that of the Local Entities of the Historical Territories of the Basque Country and Navarra, is collected.

However, this regulation is supplemented by other transfers, made up of subsidies for urban collective transport services, compensation to the municipalities for the tax benefits granted to individuals or legal entities in the local taxes, pursuant to article 9 of the Royal Legislative Decree 2/2004 of 5 March, which approves the Refunded Text of the Local Treasury Regulatory Law.

In addition, the information obligations to be provided by the Local Entities, the budgetary management regulations, the granting of advances to the municipalities to cover the gaps that may occur in the collection of local taxes and the articulation of the procedure to comply with the firm debt compensations owed to the State by the Local Entities are regulated.

Chapter II regulates certain aspects of the financing of the Autonomous Communities.

Its core is the articulation of the mechanism of the common system funding system of the Autonomous Communities that is composed of resources of the State that are transferred to the same (Sufficiency Fund) and the regulation of three of the measures derived from the II Conference of Presidents and approved by the Council of Fiscal Policy and Financial at its session of 13 September 2005, such as the Complementary Endowment for Health Assistance Financing, the Endowment of Health Assistance.

In accordance with the provisions of Act No. 21/2001 of 27 December, the Autonomous Communities of the common system are also financed through the collection of the taxes that the State has given to them in whole or in part and which, by its nature, does not reflect in the General Budgets of the State.

The transfer regime in 2009 for the effective cost of the services assumed by the Autonomous Communities, as well as the minimum content of the Royal Decrees that approve the new transfers, is also regulated in the chapter.

Finally, the regulation of the Interterritorial Compensation Funds is collected, distinguishing between the Compensation Fund and the Supplementary Fund. Both Funds are intended to finance investment costs by the Autonomous Communities. However, the Supplementary Fund may be allocated to the financing of investment start-up or operation costs under Section 33 of the General Budgets of the State.

IX

The Law on General Budgets of the State contains in this Title VIII, under the heading "Social Quotations", the regulations regarding the bases and types of contributions of the different social security regimes, proceeding to update the latter.

The Title consists of two related articles, respectively, to "Bases and types of contributions to Social Security, Unemployment, Salarial Guarantee and Vocational Training Fund during the year 2009" and "Cotisation to the General Staff Mutualities for the year 2009".

X

The contents of the Budget Act are supplemented by a number of additional, transitional, derogatory and final provisions, which contain very varied provisions, some already discussed in previous points.

In the area of public pensions and assistance benefits, among other measures, the amounts of the economic benefits of Social Security per dependent child, of the assistance pensions and economic subsidies of Law 13/1982, of Social Integration of Minusvalides, revaluation for the year 2009 of the benefits of great disability of the Special Social Security Regime of the Armed Forces and of the Social Aids to those affected by the virus are established. It also regulates the updating of certain State Passive Class pensions. It also regulates the maintenance of the purchasing power of pensions in 2009.

In the area of personnel, the maximum staffing establishments of Tropa and Marineria professional military personnel are established to reach 31 December 2009 and the Government is authorized to modify the staffing establishments of the Armed Forces approved for the 2008-2009 cycle, in Royal Decree 1311/2004 of 28 May.

Priority activities and programmes of patronage are also established.

As regards the Public Service of State Employment, direct management of credits for active employment policies is regulated, as well as the financial contribution that is made to the financing of the Comprehensive Plan of Employment of the Autonomous Communities of the Canary Islands, Galicia, Castilla-La Mancha and Extremadura. The funding of vocational training for employment is detailed.

The provisions concerning the guarantee of the State for works of cultural interest temporarily ceded for exhibition in institutions of exclusive competence of the Ministry of Culture are also collected and, as in previous years, the relative regulation of the draws of National Lottery in favor of the Spanish Red Cross and the Spanish Association against Cancer is agreed.

The rules of economic nature refer to the legal interest of money, which is fixed at 5.5 per cent and the interest of delay, which is set at 7 per cent. The determination of the public multi-purpose income indicator (IPREM) is produced for 2009.

The promotion of foreign trade is reflected in additional provisions relating to, one to the allocation of funds for the promotion of Spanish investment abroad (Foreign Investment Fund, Small and Medium-sized Investment Working Capital Fund), and another related to the Credit Insurance to Export.

The maximum coverage limit for new recruitment, which can secure and distribute CESCE in the year 2009 is raised to 4.547,280 thousand euros, excluding the Open Export Management Policy (PAGEX), 100 policy and Master Policy.

The Foreign Investment Fund is established at 50,000 thousand euros. The maximum total amount of operations that may be approved by the respective Executive Committees is set at Euro180,000 in the Foreign Investment Fund and Euro15,000 in the Foreign Investment Working Capital Fund for Small and Medium Enterprise.

It also reflects in the additional provisions the support for scientific research and technological development, which is manifested in a triple way, by granting moratoriums to companies that have benefited from credits from the National Fund for the Development of Scientific and Technical Research; by granting reimbursable aid for the financing of concerted actions; and by implementing financial support to technology-based enterprises.

It also regulates the subsidies to air and sea transport for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla; the initial budget of the agencies, as well as the expenses for extraordinary actions of the Military Emergency Unit.

The following are a series of transitional provisions, including tax compensation for habitual housing purchasers in 2008, Employment Pension Schemes or Collective Insurance, compensation for residence of staff in the service of the state public sector and the absorption of Personal and Transitory Complements.

It also includes a derogatory provision concerning article 69 of the articulated text of the State Civil Servants Act, approved by Decree 315/1964 of 7 February.

The Law is closed with a set of final provisions, which reflect the modifications made to various legal norms. Between them, the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, the consolidated text of the Law on Social Security of the Civil Servants of the State, approved by Royal Legislative Decree 4/2000 of 23 June, Law 11/2002 of 6 May, regulator of the National Intelligence Centre, Law 47/2003 of 26 November, The Act ends with the management of budgetary allocations in the field of passive classes.

PART I

Approval of the Budgets and their amendments

CHAPTER I

Initial credits and their financing

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

The General Budgets of the State for the year 2009 include:

(a) State budget.

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

(c) The Social Security budget.

(d) State Agency budgets.

(e) The budgets of the Public Agencies whose regulations are limited to the provisions of their budget of expenditure.

(f) The budgets of the Administrative Public Sector Consortiums.

(g) The budgets of the Mercantile Societies.

(h) The budgets of the State Public Sector Foundations.

(i) The budgets of public business entities and other public bodies.

(j) The budgets of funds lacking legal personality referred to in article 2.2 of Law 47/2003 of 26 November, Budget General.

Article 2. From the approval of the statements of expenditure and income of the entities referred to in the letters (a) to (d) of Article 1 of this Law.

One. For the implementation of the programmes integrated in the expenditure statements for the budgets of the entities referred to in paragraphs (a), (b), (c), (d) and (e) of the previous article, credits are approved in Economic Chapters I to VIII in the amount of 350,211,51 thousand euros, according to the programme distribution detailed in annex I to this Law. The policy grouping of the credits of these programmes is as follows:

Thousands of euros

Justice

1.658.493.28

Defence

7.846.872.84

Citizen security and penitentiary institutions

8.649.199.79

Foreign policy

3,676,851.14

Pension

106.098.578.82

Other economic benefits

14.973,334.84

Social services and social promotion

2.508.623.99

Promoting employment

7.584.159,32

Unemployment

19.615.945.86

Access to housing and building development

1.615.932.54

Management and administration of Social Security

12.920.486.48

Health

4.622.916.91

Education

2,987,690.28

Culture

1.284.262.68

Agriculture, fisheries and food

8.861.085.91

Industry and energy

2.874.544.97

Trade, tourism and SMEs

1.626.868.66

Transport subsidies

1.744.318.41

Infrastructure

13.573.246.30

Research, development and innovation

9.661.798,82

Other economic performances

631.361.93

High address

763.858.90

General services

9.021.401,22

Financial and tax administration

21.596.869.96

Transfers to other public administrations

66.414.577.66

Public Debt

17.400.000,00

Two. In the income statements of the Entes referred to in the preceding paragraph, the estimates of the economic rights expected to be liquidated during the budget period are reflected. The distribution of its consolidated amount, expressed in thousands of euros, is as follows:

Entity

Economic chapters

Chapters I to VII

-

Non-financial income

Chapter VIII

-

Financial assets

Total income

State

140.782.666.07

2.340.164,00

143.122.830.07

Autonomous agencies

37.568.871.63

2.567.105.99

40.135.977.62

Social security

116.274.978.34

1.317.605.50

117.592.583.84

State agencies

178.656.38

207.057,46

385.713.84

Agencies of Article 1.e of this Law

131.756.12

66,342.13

198.098,25

Total

294.936.928.54

6.498.275.08

301.435.203,62

Three. For internal transfers between the entities referred to in paragraph One of this article, credits are approved in the amount of 21,876,310.48 thousand euros with the following breakdown by Entes:

Thousands of euros

Transfers by origin

Transfers by destination

State

Autonomous bodies

Social security

State agencies

Organizations of Article 1.e of this Law

Total

State

5.603.887.28

7.452.255,97

1.631.822.12

1.739.874.70

16.427.840.07

Autonomous agencies

132.334.66

155.677.20

12,630.88

300,642.74

State agencies

30.366.00

2.071.92

32.437,92

Social security

164.438.62

4.950.951.13

5.115.389.75

Agencies of Article 1.e of this Law

Total

327.139.28

5,761,636.40

12.403.207,10

1.644.453.00

1.739.874.70

21.876.310.48

Four. Credits included in the programmes and transfers between subsectors of the expenditure statements approved in this article are distributed organically and economically, expressed in thousands of euros, as follows:

Entity

Economic chapters

Chapters I to VII

-

Non-financial costs

Chapter VIII

-

Financial assets

Total expenditure

State

157.904.270,00

34.292.273,90

192.196.543.90

Autonomous agencies

45,000.086,57

937.263,11

45.937.349.68

Social security

119.428.318.09

10.567.166,26

129,995,484.35

State agencies

2.021.291,31

949.80

2.022.241,11

Agencies of Article 1.e of this Law

1.936.302.63

1.670.32

1.937.972.95

Total

326.290.268.60

45.799.323.39

372.089.591.99

Five. For the amortization of financial liabilities, provision is made in Chapter IX of the expenditure statements of the Entes referred to in paragraph One, in the amount of 34,306,815,69 thousand euros whose programme distribution is detailed in Annex I to this Law.

Article 3. Tax benefits.

Fiscal benefits affecting the State taxes are estimated at Euro61,478,940. Its systematic management is incorporated as an annex to the state of State revenue.

Article 4. Of the financing of the credits approved in article 2 of this Law.

Credits approved in Article 2 (1) of this Law amounting to Euro50,213,51 million shall be financed:

(a) With the economic rights to liquidate during the period, which are detailed in the corresponding income states and estimated at 301,435,203.62 thousand euros; and

(b) With the net indebtedness resulting from the operations regulated in Chapter I of Title V of this Law.

Article 5. From the trading account.

The estimates of expenditures and income forecasts relating to the commercial operations of the autonomous agencies are approved, which, at the entry into force of Law 6/1997 of 14 April of Organization and Operation of the General Administration of the State, were included in article 4.1 (b) of the consolidated text of the General Budget Act, as well as those of the Public Agency Instituto Cervantes.

Article 6. Of the budgets of the entities referred to in the letters (f), (g), (h), (i) and (j) of article 1 of this Law.

One. The budgets of the Administrative Public Sector Consortiums in Annex XIV are approved.

Two. The budgets of the State commercial companies with a majority of public capital are approved, which reflect their estimates of expenditures and forecasts of income, presented individually or consolidated with the group of companies to which they belong, and relate in the latter case to the companies that are subject to consolidated presentation. Without prejudice to the foregoing, it is included, in any case, separately those of the State commercial societies that receive subsidies from the State's General Budgets.

Three. The budgets of the State Foundations that reflect their cost estimates and income forecasts in Annex XIII are approved.

Four. The budgets of the public business entities and the public agencies specified in annex XIV are approved, which include the cost estimates and income forecasts relating to them and their financial statements, without prejudice to the control mechanisms that, if any, may contain the provisions applicable to them.

Five. The budgets of the funds without legal personality referred to in article 2.2 of Law 47/2003 of 26 November, the Budgeting General, which include the cost estimates and income forecasts referred to therein and their financial statements, without prejudice to the control mechanisms that, if any, may contain the provisions applicable to them.

Article 7. Bank of Spain budget.

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

CHAPTER II

Rules for the modification and implementation of budgetary provisions

Article 8. General principles.

The amendments to the budgetary provisions authorized in this Act shall be subject to the following rules:

First. The modifications of budgetary provisions shall be in accordance with the provisions of this Act, and to the effect provided for in Law 47/2003 of 26 November, the Budgeting General, at the ends that are not modified by it.

Second. Regardless of the levels of linkage established in articles 43 and 44 of the General Budget Law, any budgetary modification agreement shall expressly indicate the Section, Service or Public Body to which it relates as well as the programme, article, concept and subconcept, if any, affected by it.

Article 9. Binding credits.

One. With exclusive effect during 2009, the amount of financial disaggregation in the statements of expenditure shall be deemed binding, with the level of economic disaggregation in the statements of expenditure.

Two. In 2009 alone, credit 26.14.231A.227.11 "For activities in the prevention, investigation, prosecution and suppression of offences related to drug trafficking and other purposes referred to in Law 17/2003 of 29 May will be binding."

Three. The credits 3591-262626 "The 11-M Fund Agreement" and 3591-4875 "The 11M Fund Statements" of the IMSERSO Cost Budget will be binding in 2009.

Four. With exclusive validity for 2009 they will link at the level of chapter, with the exception of the nominative subsidies, and without prejudice to their specification at the level of concept in the states of expenditure, the budgetary provisions set out in chapter 7 "Capital transfers", of the Budget of Section 17 "Ministry of Development", autonomous agency 238 "Center of Studies and Experimentation of Public Works", program 467B "Investigation, development and experimentation in the transport".

Five. Exclusively applicable for 2009 will link at the level of chapter, with the exception of the nominative grants, and without prejudice to their specification at the level of concept in the states of expenditure, the budgetary provisions contained in chapter 7 "Transfer of capital", of the Budget of Section 20 "Ministry of Industry, Tourism and Commerce" for the following Services and Programs: Service 13 "General Address of Telecommunications", program 467I

Six. Technical cooperation and development of the following services and programmes: Service 05 "General of Programs and Knowledge Transfer"

Article 10. Specific competencies in budgetary changes.

One. The Minister of Economy and Finance has the following specific competencies with respect to budgetary changes in the year 2009:

1. Authorize transfers that affect the credits provided for in Article 9.One of this Law, when its level of linkage is different from that established in general for the chapters in which they are appropriated.

In the Social Security Budget such authorization shall be vested in the Minister of Labour and Immigration, except in the INGESA Budget, which shall be the Minister of Health and Consumer Affairs, and in the IMSERSO Budget, which shall be the Minister of Education, Social Policy and Sport.

2. Authorize transfers from credit 26.14.231A.227.11 "For activities in the prevention, investigation, prosecution and suppression of offences related to drug trafficking and other purposes referred to in Law 17/2003 of 29 May", when they are intended for other ministerial departments.

3. Authorize credit transfers between services or autonomous agencies of different ministerial departments, where necessary for the distribution of the credits of the National Fund for the Development of Scientific and Technical Research or the Strategic Fund for Scientific and Technological Infrastructures.

4. Authorize credit transfers between services or autonomous agencies of different ministerial departments, where necessary to give effect to the redistribution, reassignment or mobility of the personnel or of the posts of work, in the cases provided for in Chapter IV of the General Staff Regulations 1995 to the Service of the General Administration of the State and of the Provision of Work and Professional Promotion of the Civil Servants of the State Administration,

5. Authorize generations of credit in the Ministry of Defence as a result of income from the Management of Infrastructure and Defence Equipment, for operating expenses of the Armed Forces.

Two. The Minister of Defence has the following specific competencies in budgetary modifications for the year 2009:

1. Authorize the generations of credit provided for in section 53.2.b) of Law 47/2003 of 26 November, Budget General, motivated by income from sales of pharmaceuticals or the provision of hospital services, as well as by income from supplies of food, fuels or properly authorized food benefits, and services to armies of countries integrated in NATO.

2. Authorize the credit transfers to be made in the budget of the Management of Infrastructure and Defence Equipment, to remit funds to the State for the operational needs of the Armed Forces, even with the creation of new concepts.

Three. The Director-General of the Centre for Public Works Studies and Experimentation is responsible for authorizing in the Budget of the said Agency, credit transfers that affect the transfer of capital between subsectors even with the creation of new concepts, when they are the result of the granting of aid to public agencies in the framework of public calls, and are financed from the program 467B "Investigation, Development and Experimentation in Transport and Transport".

Four. In 2009 the Minister of Industry, Tourism and Commerce is responsible for authorizing in the budget of his department the credit transfers that affect the transfers of capital between subsectors, when these are the result of the granting of aid to public agencies in the framework of public calls and are financed from the 467G programs "Investigation and Development of the Information Society" and 467I "Technological innovation of communications".

Five. The Minister of Economy and Finance has the following specific competencies in budgetary modifications for the year 2009:

1. Authorize credit transfers from Section 18 "Ministry of Education, Social Policy and Sport" to Section 21 "Ministry of Science and Innovation" for the amount of remnants that may result in the concepts 483.05, 485.00 and 485.01 of the Program 323M "Studies and student aids", Service 06 "General Directorate of Territorial Cooperation", of Section 18, after completion of the payment of the academic year 2009.

These remnants will cause high in the corresponding concepts of the same program of the Service 04 "General Directorate of Universities" of Section 21 and will increase funding for the convocation of scholarships and grants to university students and universities of the course 2009/2010 which is to be carried out by the Ministry of Science and Innovation.

In the event that the credits provided in Section 18 to complete the payment of scholarships and university aids of the 2008/09 course call are insufficient, credit transfers will be authorized for the amount appropriate from Section 21 "Ministry of Science and Innovation" to Section 18 "Ministry of Education, Social Policy and Sports", with low and high in the concepts and services mentioned above, in order to adjust the actual cost of the 2008/09 course.

2. Authorize transfers that are necessary from credit 32.18.941O.750 "For the holding of conventions with the Autonomous Communities of Catalonia and Illes Balears in compliance with the provisions of their respective Regulations of Autonomy in the field of investments", to provide the necessary credits in the relevant ministerial departments on the basis of the matter, once the agreements have been concluded.

Six. The Minister of Science and Innovation has the following specific competencies in budgetary modifications for the year 2009:

1. Authorize generations of credit in applications 21.05.463B.740, 21.05.463B.750, 21.05.463B.760, 21.05.463B.770 and 21.05.463B.780 for the income resulting from the return of reimbursable aids provided for in the additional trigest third provision of this Reimbursable Aids Act for the purpose of scientific research and technological development.

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

Seven. The Minister of Health and Consumption is entitled to authorize the generations of credit provided for in article 53.2.b of Law 47/2003 of 26 November, as a result of the income referred to in the second additional measure of the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June.

In order to reflect the impact of the National Health Management Institute ' s expenditure budget on the transfer of the State to Social Security by the generation of credit resulting from the effective collection of income referred to in the second half of the consolidated text of the General Social Security Act, the Minister of Health and Consumer Affairs may authorize the necessary credit extensions in the budget for the expenditure of the entity.

In any event, once the budgetary changes referred to in the preceding paragraph are authorized, they shall be forwarded to the Ministry of Economy and Finance, General Budget Directorate, for their knowledge.

Eight. Of all transfers referred to in this article, information will be sent quarterly to the Budget Commissions of the Congress of Deputies and the Senate, identifying the items affected, their amount and purpose.

Article 11. Of budgetary constraints.

One. Limitation on the transfer of credit from capital to current operations, referred to in section 52.1.a of Law 47/2003 of 26 November, Budget General, shall not apply to the following transfers:

(a) Those that are necessary to meet obligations of any order motivated by sinisters, catastrophes or others of recognized urgency declared by rules of law.

(b) Those necessary to distribute the provisions of the National Fund for the Development of Scientific and Technical Research or the Strategic Fund for Scientific and Technological Infrastructure.

(c) Those resulting from the budget of the Management of Infrastructure and Defence Equipment to enable the entry into the State of funds to meet the operational needs of the Armed Forces.

Two. The limitations contained in section 52.1.b) of Law 47/2003 of 26 November, the Budgeting General, shall not apply when the transfers shall be made in use of the authorization contained in paragraphs 2, 3 and 4 of Article 10.One of this Law.

Three. With the exclusive effect of 2009, the generations of credit that increase in credits for performance incentives and whose authorization is not the responsibility of the Minister of Economy and Finance will require a favourable report from the Department.

Four. The limitations contained in Articles 50 of Law 47/2003 of 26 November, Budget General, and 16 of the Republished Text of the General Law on Budget Stability, according to the wording given by Royal Legislative Decree 2/2007 of 28 December, regarding the financing of the credit extensions contained in the budget period 15.19,923O,351. Such credit extensions may be financed from the income derived from the aval commissions or, where appropriate, from the Public Debt.

Five. The Government will report on a quarterly basis to the Budget Commissions of the Congress and the Senate the implementation operations of the State Budget and Social Security carried out in that period of time, in order to inform compliance with the provisions of this article.

Article 12. From extensions and credit incorporations.

One. For the purposes of article 54 of Law 47/2003 of 26 November, the Budgeting General, the provisions relating to Annex II to this Law shall be extended.

Two. For the purposes of article 58 (a) of Law 47/2003 of 26 November, the Budgeting General, may be incorporated into the provisions of the year 2009 the remnants contained in Annex VII of this Law.

Article 13. Credits.

With exclusive validity for the year 2009 it may apply to the current year's credits incurred in previous years, in accordance with the legal order, for which credit is annulled in the exercise of origin without the application of the procedure of imputation established in article 34.3 of Law 47/2003 of 26 November, General Budget.

Provisions of this budget may also be made for outstanding obligations of prior periods, in cases where a specific provision is made to cover such obligations, irrespective of the existence of annulled credit balance in the period of origin.

Article 14. Modifications of credit for rescheduling co-financed actions with the European Union.

The following changes in credit may be effected exclusively for 2009 and to reflect the rescheduling of co-financed actions with the European Union:

1. Transfers of credit between different budget sections, not being applicable in this case the limitation set out in section 52.1.b) of Law 47/2003 of 26 November, Budget General.

2. If the rescheduling of proceedings affects the budget of an agency or entity of the State public sector that does not receive State funding, income and expenditure reductions will be made in that budget, as appropriate, in accordance with the said rescheduling.

3. The authorization of the above modifications shall be vested in the Minister of Economy and Finance.

Article 15. Authorization to acquire spending commitments from future periods.

The Departments and Agencies that relate to Annex IX of this Law are authorized to acquire spending commitments from future periods in the terms contained therein.

CHAPTER III

Social Security

Article 16. Social Security.

One. The financing of health care, through the Budget of the National Institute of Health Management, will be made with two finalist contributions of the State, one for current operations, for an amount of 209,406,99 thousand euros, and another for capital operations, for an amount of 26,085,47 thousand euros, and with any other income affected to that entity, for an estimated amount of 447,46 thousand euros.

Two. The State contributes to the social security system 2,406,350 thousand euros to finance the minimum pension supplements of that system.

Three. The Budget of the Institute of Majorities and Social Services will be financed in the year 2009 with contributions from the State for current operations in the amount of 3,414,83 thousand euros and for capital operations in the amount of 36,690,46 thousand euros, as well as for any other income affected to the services provided by the Entity, for an estimated amount of 57,860,19 thousand euros.

Four. The non-contributory health care of the Marine Social Institute is funded by a finalist contribution from the state of 51.402.15 thousand euros. In addition, the social services of the Institute will be financed through a current transfer of 23,018,44 thousand euros and a transfer of 3,055 thousand euros to capital operations.

PART II

Budget management

CHAPTER I

Management of educational budgets

Article 17. Economic module for the distribution of public funds to support concerted centres.

One. According to the second and third sections of article 117 and the seventh additional provision of the Organic Law 2/2006, of 3 May, on Education, the amount of the economic module per school unit, for the purpose of distributing the total amount of public funds for the support of the centres established for the year 2009 is set out in Annex IV of this Law.

In order to comply with article 116.1 in relation to the 15.2 of Organic Law 2/2006, of 3 May, of Education, the units that are included in the teachings of Child Education shall be financed in accordance with the economic modules set out in Annex IV to this Law.

The Middle Grade and Higher Grade Training Cycles shall be financed according to the economic modules set out in Annex IV to this Law. Under the other costs of those concerted vocational training units which are authorized for a ratio of less than 30 pupils per school unit, a reduction coefficient of 0.015 per less authorized pupil shall be applied.

The financing of the Training in Work Centres (FCT) for mid- and higher-level training cycles, in terms of the participation of companies in the development of the practices of students, will be carried out in terms similar to those established for public centres.

The concerted units of Initial Vocational Qualification Programs or, where appropriate, Social Guarantee Programs shall be financed in accordance with the economic module established in Annex IV of this Law, although the concerts of the Initial Vocational Qualification Programs shall be unique.

Furthermore, the concerted units in which the Bachelor's teachings are provided will be funded in accordance with the economic module set out in annex IV to this Law.

The Autonomous Communities in full exercise of educational competences may adapt the modules set out in the Annex to the requirements arising from the curriculum established by each of the teachings, provided that this does not imply a decrease in the amounts of such modules in any of the quantities in which they are differentiated, set out in this Law.

The remuneration of the teaching staff shall be effective from 1 January 2009, without prejudice to the date on which the respective Collective Agreements of Private Education Companies are signed, held in full or in part with public funds, applicable at each level of education in the specified centres, and the Administration may accept payments on account, upon express and concurring request of all employers ' organizations and consult with the trade union negotiators of the aforementioned Collective Agreements, until the time of the signature of 2009. The component of the module for “Other Expenses” will take effect from 1 January 2009.

The amounts indicated for teachers ' salaries, including social charges, shall be paid directly by the Administration, without prejudice to the employment relationship between the teacher and the holder of the respective centre. The distribution of the amounts that make up the « Variables Cats» will be carried out in accordance with the provisions governing the concert regime.

The amount of “Other expenses” will be paid on a monthly basis, with the centres justifying their implementation at the end of the corresponding financial period jointly for all the concerted teachings of the centre. In the middle- and upper-grade training cycles of 1,300 or 1,400 hours, the educational administrations may establish the payment of the other expenses of the second course, set out in the module provided for in Annex IV, in conjunction with that for the first course; without any such an increase in the resulting overall level.

Two. Teachers who have arranged units in all courses of compulsory secondary education shall be provided with the financing of the educational counselling services referred to in article 22.3 of Organic Law 2/2006 of 3 May of Education. This endowment will be made on the basis of calculating the equivalent of a full-time professional suitable for these functions, for every 25 concerted units of Compulsory Secondary Education. Therefore, the arranged centres shall have the right to the corresponding day of the said professional, depending on the number of units of compulsory secondary education that are arranged. In the area of their competencies and in accordance with their budget availability, the educational administrations will be able to increase the funding of educational counselling services.

Three. In the field of their competences, the educational administrations will be able to establish the concerted teacher/unity relations, suitable for the teaching plan in force at each level of the concert, calculated on the basis of teaching sessions with twenty-five hours of teaching.

The Administration will not assume retributive increases, time reductions, or any other circumstance that will lead to overcoming the provisions of the economic modules of Annex IV.

In addition, the Administration will not assume the retributive increases, set out in the Collective Agreement, which amount to a higher percentage than the increase established for the teachers of public education at different levels of education unless, in order to achieve the gradual equalization referred to in article 117.4 of Organic Law 2/2006 of 3 May, of Education, its express recognition by the Administration and the consequent appropriation.

Four. The educational administrations may, within their competences, increase the teacher/unity relations of the arranged centers, depending on the total number of teachers affected by the relocation measures that have been taken until the entry into force of this Law and are currently included in the delegate payroll, as well as the progressive empowerment of the teaching teams.

All of this, without prejudice to the modifications of units that occur in the arranged centers, as a result of the regulations in force regarding educational concerts.

Five. These centres shall be provided with economic and professional compensation for the exercise of the managerial function referred to in article 117.3 of the Organic Law 2/2006 of 3 May on Education.

Six. The maximum amount to be received from students in the form of supplementary funding to that of public funds allocated to the special concerts regime, signed for non-mandatory level teachings, and in the exclusive concept of regulated education, are the following:

(a) Higher-grade training cycles: Euro18.03/month for 10 months, for the period from 1 January to 31 December 2009.

(b) Baccalaureate: 18.03 Euros/months for 10 months, for the period from 1 January to 31 December 2009.

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

The centres that were authorized in 2008 to receive assessed contributions above those indicated may maintain them for the year 2009.

The amount paid by the Administration may not be less than the amount resulting from a decrease of Euro3,606,08 the amount corresponding to the component of “Other expenses” of the economic modules established in Annex IV of this Law, and the competent educational administrations may establish the necessary regulation in this respect.

Seven. Financing of concerted education in the cities of Ceuta and Melilla. In order to advance in the process of gradual equating referred to in article 117.4 of the Organic Law 2/2006, of 3 May, of Education; to equip the centers of the management teams in the terms set out in article 117.3 of the aforementioned Law and to proceed to the increase in the funding of the educational guidance services referred to in article 22.3 of the same Law, on the basis of the calculation of the equivalent of the territorial

Article 18. Authorization of staff costs of the National University of Distance Education (UNED).

Under the provisions of the first additional provision of the Organic Law 6/2001 of 21 December, of Universities, the costs of teaching staff (worker and contract) and of administration and services staff (staff and fixed labour) of the National University of Distance Education (UNED) for 2009 and for the amounts set out in annex VI to this Law are authorized.

CHAPTER II

Health and Social Services Budget Management

Article 19. Specific competencies in budgetary modifications of the National Institute of Health Management and the Institute of Majorities and Social Services.

The Minister of Economy and Finance is responsible for authorizing the following budgetary changes in the budgets of the National Institute of Health Management and the Institute of Majorities and Social Services:

1. Transfers of credit affecting staff costs or other budgetary credits listed in section 44 (2) of the General Budget Act.

2. Incorporations of remnants regulated in article 58 of the General Budget Law.

Article 20. Application of treasury remnants in the Budget of the Instituto de Mayores y Servicios Sociales.

Remaining of treasury, in favour of the Institute of Majorities and Social Services, existing in the General Treasury of Social Security as at 31 December of each year, may be used to finance the Cost Budget of the Institute of Majorities and Social Services. They may also be used to finance possible modifications in the following year.

CHAPTER III

Other budgetary management standards

Article 21. State Tax Administration Agency.

One. The percentage of participation in gross collection obtained in 2009 resulting from liquidation and collection management or other administrative acts agreed or dictated by the State Tax Administration Agency will be 5 per 100, with a maximum of 175,000 thousand euros.

Two. For the purposes of section 103, paragraph 4, of Law 31/1990 of 27 December, the variation in resources of the State Tax Administration Agency derived from the said participation, shall be implemented through a generation of credit that shall be authorized by the Minister of Economy and Finance, the amount of which shall be the result of the application, to the maximum indicated, of the percentage indicated at the previous point.

PART III

Staff costs

CHAPTER I

Increase in staff costs to public service

Article 22. Bases and coordination of overall planning of economic activity on staff costs in the service of the public sector.

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

(a) The General Administration of the State, its autonomous agencies and State agencies and the Universities of its competence.

(b) The administrations of the Autonomous Communities, the agencies of them dependent and the Universities of their competence.

(c) The local bodies and agencies are dependent on them, in accordance with articles 126.1 and 4 and 153.3 of the Royal Legislative Decree 781/1986 of 18 April.

(d) Social Security management entities and common services.

(e) The constitutional bodies of the State, without prejudice to the provisions of article 72.1 of the Constitution.

(f) Banco de España.

(g) Public trading companies that receive contributions of any kind from public budgets or from the budgets of the entities or companies that belong to the public sector to cover exploitation deficits.

(h) Public business entities and the rest of the public bodies and entities of the state, regional and local public sector.

Two. With the effect of 1 January 2009, the staff retributions to the service of the public sector included, where appropriate, the deferred and those in respect of extraordinary pays corresponded to the application of article 21.Tres of Law 42/2006 of 29 December, of General Budgets of the State for 2007, in the terms of section 22, paragraph 2, of Law 51/2007, of 26 December, of General Budgets of the State for 2008, may not experience an increase of the same

Three. In addition to the provisions of paragraph 2 of this same article, the salary mass of active service officials to which the retributive regime of Act No. 30/1984 of 2 August applies, of Measures for the Reform of the Public Service, in the terms of the Final Provision of Act No. 7/2007 of 12 April, of the Basic Statute of the Public Employee or in the respective laws of public service that are issued as a result,

In addition, the salary mass of labour personnel will experience the increase necessary to make possible the application of an annual amount equivalent to that of public officials, in accordance with the provisions of the preceding paragraph of this section.

These retributive increases will be applied outside of the retributive improvements achieved in the covenants or agreements previously signed by the different Public Administrations within the framework of their competences.

Four. In addition to the general increase in remuneration provided for in the preceding sections, the administrations, entities and societies referred to in paragraph One of this article may allocate up to 0.5 per cent of the wage mass to finance contributions to employment pension schemes or collective insurance contracts that include the coverage of retirement contingency, for staff included in their respective areas, in accordance with the second final provision of the Consolidated Regulations and Rules.

The individual allocation of contributions to the staff member and statutory staff shall be determined in relation to the group or sub-group of classification to which they belong and with their age, in accordance with the provisions of each pension scheme or insurance contract.

The individual allocation of contributions to the workforce shall be determined in a manner that is equivalent to that of the staff member, in accordance with the provisions of each pension scheme or insurance contract.

Amounts to finance contributions to pension schemes or insurance contracts, as provided for in this section, shall for all purposes be considered to be deferred.

Five. For the calculation of the limits referred to in subparagraphs Three and Four of this article, for the staff member shall apply the percentage on the expenditure corresponding to the whole of the basic and complementary remunerations accrued by such staff; and for the staff subject to labour legislation the percentage shall apply to the salary mass defined in Article 25.One of this Law, without computing for this purpose the expenses of social action, except in the case of the increase provided for in the same section.

For the purposes of the preceding paragraph, compensation for residence and compensation for destination abroad shall not be computed.

Six. The remuneration to be received in 2009 by the staff members to whom article 76 of the Basic Statute of the Public Employee is applicable in the area of application of Law 30/1984 of 2 August, in the terms of the Fourth Final Provision of the aforementioned Basic Statute, in terms of salary and trienniums corresponding to the Group or Subgroup in which the Body or Scale to which the staff member belongs, shall be classified as follows:

Group/Subgroup Law 7/2007

Let go

-

Euros

Triennium

-

Euros

A1

13.893.84

534.12

A2

11.791.68

427.44

B

10.233.72

372,48

C1

8,790.12

321.00

C2

7.187,40

214,56

E (Law 30/1984) and Professional Groups (Law 7/2007)

6.561.84

161.04

Seven. For the purposes of the preceding paragraph, the remunerations to be received by public officials that until the State Budget Act for the year 2007 have been referred to the qualification groups provided for in article 25 of Law 30/1984 of 2 August of Measures for the Reform of the Public Function, are referred to the groups and subgroups of professional classification established in article 76 and transitional provision 3 of the Public Service Act. The equivalences between the two classification systems are as follows:

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

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

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

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

Group E Law 30/1984: Professional groups Law 7/2007.

Eight. The provisions of the above paragraphs should be understood without prejudice to the retributive adequacies that, in a singular and exceptional nature, are indispensable for the content of the jobs, for the variation of the number of troops assigned to each programme or for the degree of attainment of the objectives set therein, always with strict compliance with the provisions of the current regulations.

Nine. Agreements, agreements or covenants that involve retributive growths higher than those set out in this article or in the rules that develop it should experience the appropriate adequacy, and if not the clauses that oppose it should be inapplicable.

Ten. The provisions of subsections Two, Three, Four, Five, Eight and Nine of this article shall apply to public sector foundation staff.

Eleven. This article is of a basic nature and is governed by articles 149.1.13.a and 156.1 of the Constitution. The Budget Laws of the Autonomous Communities and the Budgets of the Local Corporations for the year 2009 shall reflect the criteria set out in this article.

Article 23. Public Employment Offer or other similar management tool for the provision of staff needs.

One. During 2009, the total number of new places for public sector staff as defined in the previous article will be, to a maximum of 30 per 100 of the troop replacement rate and will focus on sectors, functions and professional categories that are deemed to be priority or affecting the functioning of essential public services and, in particular, on the development of Law 39/2006 of 14 December, on the promotion of personal autonomy and care for persons. Within this limit, the offer of public employment shall include the posts and positions performed by interim staff, recruited or appointed in the prior period referred to in article 10, paragraph 1 (a), of Law 7/2007 of 12 April, of the Basic Statute of the Public Employee, except those on which there is a reserve, or are subject to supply proceedings.

The limitation referred to in the preceding paragraph shall not apply:

(a) The staff of the Administration of Justice, for which the number of places will be determined in accordance with the provisions of Law 38/1988 of 28 December, Demarcation and Judicial Plant.

(b) To the public administrations with educational competences for the development of the Organic Law 2/2006, of 3 May, of Education, in relation to the determination of the number of places for access to the bodies of teachers.

(c) Public administrations with health skills in relation to the coverage of the corresponding places in the hospitals and health centers of the National Health System.

(d) The staff of the public administrations entrusted with the functions of monitoring and monitoring compliance with the regulations in the social order, the management of active employment policies and unemployment benefits.

(e) Prison institutions.

Notwithstanding the provisions of paragraph 1 of this section, within the scope of the Armed Forces, the number of professional military positions in Tropa and Marineria will be necessary to reach the troops set out in the fourteenth additional provision, applying a limit of sixty-five per cent of the troop replacement rate to the coverage of positions of officers and non-official officers.

With regard to the coverage of air safety positions, State Security Forces and Corps, for those Autonomous Communities that must deploy the Autonomous Police in their territory and, in the area of the Local Administration, for the local police personnel, personnel of the fire prevention and extinction services and municipalities with a population of less than 50,000, the maximum limit shall be the one hundred replacements.

Two. In 2009, the recruitment of temporary staff shall not be carried out, nor the appointment of temporary staff members under section 10.1 of Act No. 7/2007, within the scope of paragraph One of the preceding article, except in exceptional cases and to meet urgent and impassable needs. In any case, the positions for appointments referred to in section 10.1.a) of Law 7/2007 and recruitments of interim staff per vacancy shall be computed for the purpose of meeting the maximum limit of the rate of replacement of troops in the public employment offer for the same year in which they occur and, if not possible, in the following public employment offer, unless their amortization is decided.

Three. The Government, with the limit set out in paragraph One of this article, may authorize, through the offer of public employment, following a favorable report of the Ministry of Economy and Finance, on the proposal of the Ministry of Public Administration and at the initiative of the Departments or Public Agencies competent in the field, the call for vacant positions of new income that refer to the personnel of the Civil Administration of the State, its autonomous agencies and State agencies, civil personnel of the Military Administration,

The recruitment of temporary labour personnel and the appointment of temporary staff, under the conditions set out in paragraph 2 of this article, shall require the prior joint authorization of the Ministries of Public Administrations and the Economy and Finance.

These Departments may also authorize the corresponding calls for posts or vacant positions of public business entities, agencies and public bodies not mentioned above, respecting the rate of replacement of troops established on a general basis.

Four. Recruitment of fixed or temporary staff abroad under local law or, where appropriate, Spanish legislation, in the area referred to in paragraph Three of this article, shall require the prior joint authorization of the Ministries of Public Administrations and of Economy and Finance.

Five. Paragraphs One and Two of this article are of a basic nature and are issued under articles 149.1.13a and 156.1 of the Constitution. The Budget Laws of the Autonomous Communities and the Budgets of the Local Corporations for the year 2009 will reflect the criteria set out in those sections.

CHAPTER II

Retributive regimes

Article 24. State public sector personnel subject to administrative and statutory regimes.

One. With the effect of 1 January 2009, the amounts of the components of the remuneration of State public sector personnel subject to administrative and statutory regimes, without prejudice to what is set out in the following articles in relation to certain positions, positions and groups, will be derived from the application of the following rules:

(a) The basic retributions of such staff, as well as the fixed and periodic supplements assigned to the places of work performed, will experience a 2 per cent increase over those established for the period 2008, without prejudice to the provisions of article 22, paragraph 3, of this Law and, where appropriate, to the adequacy of the supplementary retributions when necessary to ensure that those assigned to each job are of particular relevance.

Extraordinary payments of staff included in the scope of this article and to be paid in the months of June and December shall be of a monthly salary, trienniums, if any, and of the supplement of destination or concept or amount equivalent according to the retributive regime of the groups to which this article is applicable.

(b) The remaining supplementary remunerations will also have a growth of 2 per cent over those established for the 2008 period, without prejudice to the changes resulting from the variation in the number of troops assigned to each programme, the degree of achievement of the objectives set for the programme and the individual result of its implementation.

(c) Personal and transitory supplements and other compensations of similar nature, as well as compensation for the reason of the service, shall be governed by their specific regulations and by the provisions of this Law, without the increase of 2 per cent provided for in the same.

(d) By 2009, the amounts of the individual contribution to the State General Administration pension scheme for staff members shall be as follows by groups and/or sub-title groups:

Group/Subgroup

Amount by salary

-

Euros

A1

138.93

A2

117.92

B

102.34

C1

87.89

C2

71.87

E (Law 30/1984) and Professional Groups (Law 7/2007)

65.63

The amount of the individual contribution for the trienniums of staff for 2009 will be Euro6.33 per triennium.

Two. The provisions of this Law shall also apply to the remunerations set in euros that would correspond in the national territory to the officials assigned abroad, without prejudice to the successive application of the modules that proceed under the current regulations.

Three. The basic retributions of the staff member who provides services in the State Society Posts and Telegraphs, Anonymous Society, will experience a 2 per cent growth compared to those established for the year 2008, without prejudice to the application to this group of the provisions of the second paragraph of paragraph One.a of this article.

The supplementary remuneration of these officials will experience, as a whole, an increase of 2 per cent in respect of those established for the 2008 period, without prejudice to the provisions of Article 22.Tres of this Law and the appropriateness necessary to adapt them to the specific requirements and contents of the State Society ' s jobs and the degree of attainment of their objectives.

The provisions of the above paragraphs should be understood in terms of homogeneity for the two periods of comparison, both in terms of personnel and the length of the comparison.

Article 25. State public sector workers.

One. For the purposes of this Act, the wage-massing of wage and extra-salary remunerations and social action expenses accrued during 2008 by the State public sector workforce, with the limit of the amounts informed by the Ministry of Economy and Finance for the budget period, except in any case:

(a) Social Security benefits and compensation.

(b) Contributions to the social security system by the employer.

(c) Compensation for transfers, suspensions or dismissals.

(d) Compensation or compensation for expenses incurred by the worker.

With the effect of 1 January 2009 the salary mass of State public sector workers may not experience a global growth of more than 2 per cent compared to that established for the 2008 period, including that of all concepts, without prejudice to the provisions of the second paragraph of paragraph Three and the third paragraph of Article 22 (4) of this Law, and of what may arise from the attainment of the objectives assigned to each ministerial department or public agency by the increase in the classification of work.

Variations of the gross wage mass shall be calculated in terms of homogeneity for the two periods of comparison, both in terms of personnel and seniority of the same, and in terms of the custodial work, working hours, overtime and other working conditions, separately computing the amounts corresponding to variations in such concepts.

What is envisaged in the preceding paragraphs represents the maximum limit of the wage mass, the individual distribution and application of which will occur through collective bargaining. The authorization of the wage mass will be a precondition for the commencement of the negotiations on collective agreements or agreements that take place in 2009, and from it, the full compensation of the labour personnel derived from the corresponding agreement and all those that are agreed throughout the year shall be met.

Two. During the first quarter of 2009, the Ministry of Economy and Finance will authorize the wage mass of ministerial departments, agencies, state agencies, public business entities and other public bodies. The authorized wage mass shall be taken into account in order to determine, in terms of homogeneity, the provisions for the remuneration of the workers concerned.

Three. By 2009 the amounts of the individual contribution to the State General Administration pension scheme for the workforce referred to in this article shall be those established for the staff member. For workers in the Single Convention for the General Administration of the State, the amounts shall be adjusted to the following equivalence:

Group/Subgroup

Professional Working Group

A1

1

A2

2

C1

3

C2

4

E (Law 30/1984) and Professional Groups (Law 7/2007)

5

For workers not covered by the Single Convention, the equivalence shall be carried out in accordance with the level of qualification required in their collective agreement or employment contract, in line with that established for access to the groups of qualifications of the staff member.

The amount of the individual contribution for the trienniums of labour personnel for the year 2009 will be Euro6.33 per triennium.

Four. In the case of staff not subject to collective agreement, whose retributions are determined in whole or in part by individual contract, they must communicate to the Ministry of Economy and Finance the satisfied and accrued remunerations during 2008.

Five. The awards or supplements of the workforce, which shall be governed by their specific regulations, shall not be able to experience growths greater than those that are generally established for the non-working staff of the State General Administration.

Article 26. Retributions of the High Charges of the Government of the Nation, its Advisory Bodies, the General Administration of the State and other managers.

One. Retributions of the High Charges of the Government of the Nation and its Consultative Bodies in the same terms and amounts as set out in Article 26.One of Law 51/2007 of 26 December on General Budgets of the State for 2008.

Two. Retributions by State Secretaries, Assistant Secretaries, Directors-General and assimilated in the same terms and amounts set out in article 26.Dos of Law 51/2007 of 26 December on General Budgets of the State for 2008.

These High Charges shall receive, the complement of productivity that, in their case and in accordance with the provisions of Article 28.One.E of this Law, shall be assigned to the same by the holder of the Department, within the credits assigned for that purpose, credits that will not experience increase in relation to those assigned in 2008, in homogeneous terms of number and type of High Charges, and without prejudice to the fact that the individual amounts assigned to be the same.

Three. Retributions by the Presidents of the State Agencies and the Presidents and Vice-Presidents of the public business entities and other public entities and, where appropriate, those of the Directors Generals and Directors of the above-mentioned agencies, where appropriate the exercise of executive functions of the highest level, during the year 2009, will continue to be authorized by the Minister of Economy and Finance for 2008.

The retributions of the charges referred to in the previous paragraph to be authorized for the first time in 2009, shall be made by the Minister of Economy and Finance on the proposal of the head of the Department to which they are attached with respect to the criterion set out in that paragraph.

Four. Without prejudice to the provisions of the preceding paragraphs, the age-retribution that may correspond in accordance with the current regulations shall be received in fourteen months. They shall also maintain their respective status and rank in accordance with the applicable regulations.

Five. Retributions by the Permanent Council and the Secretary-General of the Council of State in the same terms and amounts set out in article 26.Cuatro.1, of Law 51/2007, of 26 December, of the General Budgets of the State for 2008 are still in force for 2009.

2. Within the provisions established for this purpose, the President of the Council of State may assign productivity supplement to the Permanent Councillors and Secretary-General of the Council, in accordance with Article 28.Un.E of this Law, credits that will not experience increase in relation to those assigned in 2008, in homogeneous terms of number and type of charges referred to in this Article 26.

3. In addition to the amounts derived from the previous numbers of this paragraph Five, such High Charges shall, where appropriate, receive the remuneration set out in the Agreements approved by the Body in respect of adequacy for the concept of antiquity and, if they have had the precondition of public officials, regardless of their status of activity, retirement or retirement as officials, shall have the right to further refine the trienniums recognized under that requirement in each case.

Article 27. Retributions by members of the General Council of the Judiciary, the Constitutional Court and the Court of Audit.

One. In 2009, the remuneration of the members of the General Council of the Judiciary, the Constitutional Court and the Court of Accounts referred to in article 27, subparagraphs One, two and three respectively, of Law 51/2007 of 26 December, of the General Budgets of the State for 2008, in the same terms and amounts as those set out in that article, without prejudice to those that might correspond to them in the concept of antiquity.

Two. Retributions for the concept of antiquity.

In addition to the amounts derived from the provisions of the preceding subparagraph, such charges shall, where appropriate, be paid the remuneration set out in the Agreements approved by the Body in respect of adequacy for the concept of seniority and if they had had the prior status of public officials, regardless of their status of activity, retirement or retirement as officials, they shall have the right to further refine the trienniums recognized under that condition according to the rules in each applicable case and to the award, in fourteen.

Article 28. Retributions of State officials included in the area of application of Act No. 30/1984 of 2 August on Measures for the Reform of Public Service in the terms of the Final Provision of Act No. 7/2007 of 12 April on the Basic Statute of Public Employee.

One. In accordance with the provisions of articles 22.Seis and 24.One of this Law, the remuneration to be received in 2009 by the officials included in the scope of Law 30/1984 of 2 August, in the terms of the Final Provision of Law 7/2007 of 12 April, of the Basic Statute of the Public Employee, to carry out the following jobs for which the Government has approved the application of the above-mentioned Law.

A) The salary and trienniums corresponding to the Group or Subgroup in which the staff member ' s Corps or Scales are classified, in accordance with the amounts reflected in article 22.

B) Extraordinary payments, which shall be two per year, shall be accrued in accordance with article 33 of Law 33/1987 of 23 December, of General State Budgets for 1988. The amount of each such payment shall be of a monthly salary, trienniums and monthly duty supplement that is perceived.

When staff members had provided a reduced working day during the immediate six months prior to the months of June or December, the amount of the extraordinary pay will experience the corresponding proportional reduction.

C) The duty complement for the level of the post performed, in accordance with the following amounts for twelve month:

Level

Import Euros

30

12.200.04

29

10,943.04

28

10.482.96

27

10.022.64

26

8.792,88

25

7.801,32

24

7.341,12

23

6.881,16

22

6.420.72

21

5.961,12

20

5.537.40

19

5.254,68

18

4.971,72

17

4.688,88

16

4.406,76

15

4.123.56

14

3.841,08

13

3.558.00

12

3.275.16

11

2.992.44

10

2.709,96

9

2.568.60

8

2.426.88

7

2.285.64

6

2.144.28

5

2.002,80

4

1,790.88

3

1.579.44

2

1.367.16

1

1,155.36

In the field of university teaching, the amount of the duty supplement set out in the previous scale may be modified, where appropriate in accordance with the current regulations, without any change in the level of duty complement assigned to the job.

(d) The specific complement that, if any, is assigned to the post that is performed, the annual amount of which, without prejudice to the provisions of Article 24.Uno.a, will generally experience an increase of 2 per cent over the one approved for the year 2008.

In addition, pursuant to article 22, Three, first paragraph, of this Law, the specific annual supplements in 2009 resulting from the previous operation, will experience the linear increments reflected in the following table:

Specific Post Complement (in €)

Increase to apply (in euros)

Since 19,943.04

654,78

From 13.817.33 to 19.943.03

523.83

From 10.054.08 to 13,817.32

419.07

From 7.598,19 to 10.054,07

335.26

From 5.436.60 to 7.598.18

301,74

From 3.897,22 to 5.436,59

271.57

From 3.230.83 to 3.897,21

244,41

From 2.420.26 to 3.230.82

219,97

Up to 2,420.25

197,98

The annual specific supplement resulting from both increases will be received in fourteen equal pays of which twelve will be monthly and two additional, of the same amount as one month, in the months of June and December, respectively.

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

Each ministerial department shall determine, within the available total credit, the partial amounts allocated to its various organizational, territorial, functional or post-type areas. Likewise, it will determine the criteria for the distribution and fixing of the individual amounts of the productivity supplement, according to the following rules:

1.a The valuation of productivity should be carried out in accordance with objective circumstances related to the type of post and the performance of the post and, where appropriate, with the degree of participation in the achievement of the results or objectives assigned to the programme.

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

F) Extraordinary services gratifications, to be granted by the ministerial departments or public agencies within the provisions allocated for this purpose.

These gratifications will be exceptional and can only be recognized for extraordinary services rendered outside the normal working day without, in any case, being fixed in their amount or periodicals in their invention, or originating individual rights in successive periods.

Two. In accordance with Article 24.Uno.b of this Law, the Ministry of Economy and Finance may modify the amount of the global credits intended to meet the productivity supplement, the gratifications for extraordinary services and other performance incentives, to conform to the number of troops assigned to each programme and to the degree of achievement of the objectives set to it. The ministerial departments, in turn, will give account of the allocation criteria and the individual amounts of such incentives to the Ministries of Economy and Finance and Public Administrations, specifying the criteria of concession applied.

Three. The temporary staff members included in the scope of Law 7/2007 of 12 April of the Basic Statute of the Public Employee shall receive the basic remunerations, including trienniums, corresponding to the group or subgroup in which the Body in which they occupy vacancies is included, and the provisions of Article 28.Uno.B of this Law apply to this group, the supplementary remunerations that correspond to the first job.

Four. Any staff governed by Article 12 of Law 7/2007 of 12 April of the Basic Statute of the Public Employee shall receive the remuneration for salary and extraordinary pays corresponding to the assimilation group in which the Ministry of Public Administrations classifies its functions, being applicable to this group the provisions of Article 28.Uno.B of this Law, the supplementary remunerations that correspond to the position of staff, the first and the second.

Career staff who, in an active or special service situation, hold jobs reserved for contingent personnel shall receive the basic remuneration for their group or sub-group of classification, including trienniums, as appropriate, and the supplementary remuneration corresponding to the job they perform.

Five. The complement of productivity may be assigned, where appropriate, to temporary staff and staff, as well as to staff members in practice, when they perform a job, provided that they are authorized to apply to career staff performing similar jobs, unless such a complement is linked to the status of career staff. Likewise, the provisions of article 24 (d) shall apply to them, in their case, taking into account the provisions of the consolidated text of the Law on the Regulation of Pension Plans and Funds.

Six. Officials in any administrative situation in which, in accordance with the applicable regulations in each case, they have recognized the right to the perception of trienniums shall also receive the amount of the proportional part which, for that purpose, corresponds to extraordinary payments.

Seven. When the appointment of staff members in practices referred to in article 24.1 of the Regulations approved by Royal Decree 364/1995 of 10 March, shall be retained in career officers of another Body or Scale of groups and/or sub-groups of qualifications less than that in which it is intended to enter, during the period of internships or the selective course, these shall continue to perceive the trienniums at each perfected time by acquiring such time, for the purpose of

Article 29. Retributions of Armed Forces personnel.

One. Retributions and other remuneration of the personnel of the Armed Forces whose basic retributions are charged to article 10 of the economic structure of the expenditure of the General Budgets of the State and its public agencies, shall not experience any change in the year 2009 with respect to those established for the year 2008, without prejudice to the antiquity retribution that might correspond to them. They will also receive the special dedication supplement that, if any, is attributed to them by the Department ' s holder, within the credits allocated for that purpose; these receivables shall have no increase over those existing in 2008, in homogeneous terms of number and type of charge.

Two. Without prejudice to the provisions of the preceding paragraph, and in accordance with the provisions of article 24.One of this Law the remunerations to be received in 2009 by the professional military personnel contemplated in Law 39/2007 of 19 November of the military career shall be as follows:

A) The basic remunerations, excluding triennials in cases where the regulations so provide for, which correspond to the group or subgroup of equivalence in which the corresponding employment is classified, in the amount established for State officials included in the scope of the Law 30/1984 of 2 August, of Measures for the Reform of Public Function in the terms of Law 7/2007 of 12 April, of the Public Employee.

The valuation and devention of the trienniums and extraordinary pays shall be carried out in accordance with the specific regulations applicable to this staff and, in addition, with the regulations of the officials included in the scope of the Law, the provisions of Article 24.Uno.a of this Law shall be applied equally to the active staff, the second paragraph, of this Law in relation to the above-mentioned pays, which shall be included a 100 per cent supplement of the payment.

B) The general supplementary remunerations, the singular component of the specific complement and the addition by incorporation, where appropriate, will experience a 2 per cent increase over those established in 2008, without prejudice to the provisions of article 22.Tres and article 24.Uno.a) both of this Law.

C) The supplement of special dedication, including the concept of "continuing attention" referred to in article 13.1 of Royal Decree 1314/2005 of 4 November, and the gratification for extraordinary services, whose amounts will be determined by the Ministry of Defence within the provisions specifically allocated for these purposes.

D) The incentive for years of service, whose amounts and requirements for their perception, will be set by the Minister of Defence, following a favourable report by the Minister of Economy and Finance.

In accordance with article 24.Uno.b) of this Law and the specific regulation of the retributive regime of military personnel, the Minister of Economy and Finance may modify the amount of the provisions for special dedication and gratification for extraordinary services, to conform to the number of troops assigned to each programme and to the degree of attainment of the objectives set to it.

In no case shall the amounts allocated for special dedication supplement or for gratification for extraordinary services originate individual rights in respect of valuations or appreciation for successive periods.

Three. When the Ministry of Defence has signed concerts with the Universities for the use of the Health Institutions of the Department according to the bases established for the regime of the same in the Royal Decree 1652/1991 of 11 October, the medical and health personnel who occupy jobs in those centers with the condition of linked places will receive, in addition to the basic remunerations that correspond to them, in the concept of complementary remunerations, the supplements of destination, specific and of 6.

In addition to the military status, such personnel may also receive assistance for costumes and rewards, the amount of the special dedication supplement for continuous care, as set out in subparagraph (c) of the previous number, as well as the family benefits referred to in article 13.1 of the Staff Retributions Regulations of the Armed Forces, approved by Royal Decree 1314/2005 of 4 November, all of this without prejudice to the performance of the

Four. The members of the Armed Forces who occupy jobs included in the employment relations of the Ministry or its autonomous agencies shall receive the basic remunerations corresponding to their military employment, in accordance with the amount set out in the number Two of this article, and the supplementary ones assigned to the post they perform, in accordance with the amounts set out in this Law for the officials of the State included in the scope of the Act 30/1984

Five. In addition, the staff referred to in this article shall be applied in accordance with article 24 (d). One, if any, taking into account the provisions of the consolidated text of the Law on the Regulation of Pension Plans and Funds.

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

Article 30. Retributions of the Civil Guard Corps personnel.

One. Retributions and other compensations of the Civil Guard Corps staff whose basic remunerations are imposed on article 10 of the economic structure of the expenditure of the State Budgets and their public agencies, will not experience any change in the year 2009 with respect to those established for the year 2008, without prejudice to the antiquity retribution that might correspond to them. They will also receive the special dedication supplement that, if any, is attributed to them by the Department ' s holder, within the credits allocated for that purpose; these receivables shall have no increase over those existing in 2008, in homogeneous terms of number and type of charge.

Two. According to article 24. One of this Law, the remuneration to be received in 2009 by the staff of the Civil Guard Corps, not included in the preceding section, shall be as follows:

A) The basic remunerations corresponding to the Group or Subgroup of equivalence in which the corresponding employment is classified, in the amount established for State officials within the scope of Law 30/1984 of 2 August, of Measures for the Reform of Public Function, in the terms of the Final Provision of Law 7/2007 of 12 April, of the Basic Statute of Public Employees.

The valuation and devention of the trienniums and extraordinary pays shall be carried out in accordance with the regulations applicable to this staff and, in addition, with the regulations of the public officials included in the scope of the amount referred to in Law 30/1984, being equally applicable to the staff in active service the provisions of the second paragraph of Article 24.Uno.a) of this Law in relation to the above-mentioned pays, for which the same shall be included.

B) The supplementary fixed and periodical remunerations, which will experience a 2 per cent increase over those established in 2008, without prejudice, if any, to the provisions of articles 22.Tres and 24.Uno.a of this Law.

The amount of the productivity supplement and the gratifications for extraordinary services shall be governed by the rules established for State officials included in the scope of article 28 of this Act.

Three. In addition, the staff referred to in this article shall be applied in accordance with article 24 (d). One, if any, taking into account the provisions of the consolidated text of the Law on the Regulation of Pension Plans and Funds.

Article 31. Retributions of the National Police Corps personnel.

One. The remuneration and other remuneration of the staff of the National Police Corps whose basic retributions are imposed on article 10 of the economic structure of the expenditure of the General Budgets of the State and its public agencies shall not be subject to any change in the year 2009 with respect to those established for the year 2008, without prejudice to the age-retribution that might correspond to them. They will also receive the special dedication supplement that, if any, is attributed to them by the Department ' s holder, within the credits allocated for that purpose; these receivables shall have no increase over those existing in 2008, in homogeneous terms of number and type of charge.

Two. In accordance with article 24. One of this Act, the remuneration to be received in 2009 by the officers of the National Police Corps, not included in the preceding section, shall be as follows:

A) The basic remunerations that correspond to the Group or Subgroup of equivalence in which the corresponding category is classified, for economic purposes, in the amount established for officials included in the scope of Law 30/1984 of 2 August, of Measures for the Reform of Public Function in the terms of the fourth final provision of Law 7/2007 of 12 April, of the Basic Statute of Public Employees.

The valuation and devention of the trienniums and extraordinary pays shall be carried out in accordance with the regulations applicable to this staff and, in addition, with the regulations of the officials included in the scope of the amount referred to in Law 30/1984, being equally applicable to the staff in active service the provisions of the second paragraph of Article 24.Uno.a) of this Law in relation to the above-mentioned extraordinary pays for the same.

B) The supplementary fixed and periodical remunerations, which will experience a 2 per cent increase over those established in 2008, without prejudice, if any, to the provisions of articles 22.Tres and 24.Uno.a of this Law.

The amount of the productivity supplement and bonuses for extraordinary services shall be governed by the rules established for State officials included in article 28 of this Act.

Three. The provisions of article 24(d) shall also be applied to them, in their case, taking into account the provisions of the consolidated text of the Law on the Regulation of Pension Plans and Funds.

Article 32. Retributions of the members of the Judicial and Public Prosecution Service, the members of the Judicial Secretaries Corps and the staff at the service of the Administration of Justice.

One. According to article 24. One of this Law, the remuneration to be received by members of the judicial and fiscal careers in 2009 shall be as follows:

1. The salary, referred to in Annexes I and IV, respectively, of Law 15/2003 of 26 May, regulating the retributive regime of judicial and fiscal careers, is established by 2009, in the following amounts referred to twelve monthlyities:

Euros

Judicial career:

President of the National Court (non-judge of the Supreme Court)

26.438.04

President of the National Court Chamber (non-judge of the Supreme Court)

25.045,80

President of the High Court of Justice.

25.522.92

Judge

22.687.80

Judge

19,851.24

Fiscal career:

Senior Prosecutor of the Autonomous Community .

25.522.92

Prosecutor

22.687.80

Attorney

19,851.24

2. Retribution by antiquity or trienniums, if any, corresponding.

3. Extraordinary payments, which shall be accrued in accordance with the regulations applicable to officials included in the scope of Law 30/1984 of 2 August, in the terms of the final provision 4 of Law 7/2007 of 12 April, of the Basic Statute of the Public Employee, shall be two per year for an amount, each of them, of a monthly salary, antiquity or trienniums, according to the case, and the X.

Within the amount of the above-mentioned annex X are included, updated with the general projected retributive increase, the amounts to be paid in respect of extraordinary payments recognized in Law 51/2007 of 26 December, of General State Budgets for 2008 for this staff, as well as the amount derived from the application of Article 22.Tres of this Law.

4. (a) The complement of destination to be perceived in 2009 is that detailed in Annex XI of this Law.

4. (b) The remaining supplementary rewards, except for those included in the extraordinary pays, according to the second paragraph of point 3 of this same section, and the variable and special remuneration of members of the judicial and fiscal careers will experience a 2 per cent increase over those in 2008.

The total credit for the objective variable remuneration of the members of the judicial and fiscal careers noted in Chapter III of Title I and Title II of Law 15/2003 may not exceed 5 per cent of the overall amount of the remuneration of members of the judicial and fiscal careers, respectively.

4. (c) In addition, the staff referred to in this section shall be applied in the words (d) of article 24.One, of this Law, in accordance with the qualification for the different careers.

5. The Prosecutors who, pursuant to Act No. 24/2007 of 9 October, amending Act No. 50/1981 of 30 December, regulating the Professional Statute of the Public Prosecutor ' s Office, shall be appointed Chief Prosecutors of a Area Prosecutor ' s Office established where there is a section of the Provincial Court at headquarters other than the provincial capital, shall receive the supplement of destination for the population group criterion for the Provincial Prosecutors ' s Office.

The Chief Prosecutors and Deputy Prosecutors of the Provincial Prosecutor ' s Office shall receive the supplementary and extraordinary retributions that would have been paid to the Chief Prosecutors and Lieutenant Prosecutors of Provincial Court, respectively.

The Lieutenant Prosecutor of the Technical Secretariat of the Attorney-General ' s Office shall receive the supplementary and extraordinary compensations of the Lieutenant Prosecutor Inspector of the Attorney-General ' s Office.

6. The provisions of this section are without prejudice to the provisions of article 9.2 of the Law 15/2003.

Two. In accordance with article 24. One of this Act, the remuneration to be received by members of the Judicial and Corps Corps in 2009 at the service of the Administration of Justice shall be as follows:

1. The salary, according to the detail below, is reflected, and the remuneration for antiquity or trienniums that, if any, correspond to them.

(a) The salary of the members of the Corps of Judicial Secretaries is established for the year 2009 in the following amounts:

Euros

Senior Judicial Secretaries

19,851.24

Second-level Judicial Secretaries

18.433.20

Third-level Judicial Secretaries

17.015,64

(b) The salary of Corps officers in the service of the Administration of Justice, referred to in Book VI of the Organic Law 6/1985 of 1 July, of the Judiciary, according to the wording given by the Organic Law 19/2003 of 23 December, is established for 2009 in the following amounts, referring to twelve monthlyities:

Euros

Forensic and Optional Doctors of the National Institute of Toxicology and Forensic Sciences

17.015,64

Prosecution and Administrative Management

14.179,44

Procedural and Administrative Processing

11.343,72

Judicial assistance

9.925.80

Specialist Technicians of the National Institute of Toxicology and Forensic Sciences

14.179,44

Laboratory assistants of the National Institute of Toxicology and Forensic Sciences

11.343,72

(c) The trienniums completed prior to 1 January 2004 in the Corps at the service of the Administration of Justice declared to be extinct by the Organic Law 19/2003 of 23 December, amending the Organic Law 6/1985 of 1 July, of the Judiciary, are established by 2009 in the following amounts, referring to twelve monthlyities:

Euros

Officers

567,48

Assistants Corps

425.76

Corps of Judicial Agents

354,72

Body of Specialist Technicians

567,48

Laboratory Assistants Corps

425.76

Body of Laboratory agents to extinguish

354,72

Corps of Secretary of Peace Courts of municipalities with more than 7,000 inhabitants, to extinguish

638.52

The trienniums developed prior to 1 January 1995 by the staff in the Corps of Forensic and Technical Doctors, are established for 2009 at €709,08 per year, which relates to twelve monthlyities.

2. Extraordinary payments, which shall be accrued in accordance with the regulations applicable to officials included in the scope of Law 30/1984 of 2 August, in the terms of the final provision of Law 7/2007 of 12 April, of the Basic Statute of the Public Employee, shall be two per year for an amount, each of them, of a monthly salary, antiquity or trienniums, according to the case, and the application of Article XII.

3. (a) The general post complement for posts attached to the staff of the Judicial Secretaries Corps is established for the year 2009 in the following amounts:

Euros

Type I posts

16.904,40

Type II posts

14.439.12

Type III posts

13.786,08

Type IV posts

13.681.80

Type V posts

9.893,52

The remaining supplementary, variable and special retributions of these officials will experience an increase of 2 per cent in respect of those in force in 2008, without prejudice, if any, to the provisions of Article 22.Tres, whose application for concept and amount will be determined by the Government, and in Article 24.Uno.a), both of this Law.

3. (b) The general post complement for posts attached to the staff of the Corps at the service of the Administration of Justice, referred to in paragraph 2.1.b) of this same article, is established for the year 2009 in the following amounts:

Type

Subtype

Euros

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

I

A

4.179.84

I

B

4.993.08

II

A

3.848.52

II

B

4.661.76

III

A

3.682.92

III

B

4.496.16

IV

C

3.517.32

IV

D

3.683,28

Processing and Administrative and Laboratory Assistants of the National Institute of Toxicology and Forensic Sciences

I

A

3.627.96

I

B

4.441,20

II

A

3.296.76

II

B

4.110,00

III

A

3.131.04

III

B

3.944.28

IV

C

2.965,56

Judicial assistance

I

A

2.849,76

I

B

3.663.00

II

A

2.518.44

II

B

3.331.68

III

A

2,352.84

III

B

3.166.08

IV

C

2.187.24

Forensic and Optional Doctors of the National Institute of Toxicology and Forensic Sciences

I

19,738.92

II

19,484.16

III

19.229.52

Scale to extinguish Process and Administrative Management, from the Corps of Court Secretaries of municipalities of more than 7,000 inhabitants

5.337.48

The remaining supplementary, variable and special allowances of these officials will experience an increase of 2 per cent in respect of those applied on 31 December 2008, without prejudice, if any, to the provisions of Article 22.Tres whose application for concept and amount will be determined by the Government, and in Article 24.Uno.a), both of this Law.

4. In the supplementary remuneration referred to in the preceding paragraphs, the amounts recognized in the Agreements of the Council of Ministers of 26 January 2007 and 22 February 2008 shall be included, respectively, which determine the amounts to be included in the payments of this staff, as referred to in article 31.One.3, of Law 42/2006, of the General Budgets of the State for the year 2007;

In addition, the staff referred to in this section Two shall be applicable to the provisions of article 24(d) of this Law, in accordance with the qualification for the different bodies.

Three. The basic and complementary remuneration for the officials referred to in article 145.1 of the Organic Law 6/1985 of 1 July of the Judiciary, according to the wording given by the Organic Law 19/2003, which will experience a 2 per cent increase in respect of those in force in 31 December 2008, without prejudice, if any, and in respect of the above-mentioned supplementary remunerations, as provided for in this section.

Four. Retributions by the members of the Judiciary and the Public Prosecutor ' s Ministry included in Articles 1 and 2 of Article 32 (4) of Law 51/2007 of 26 December of the General Budgets of the State for 2008, are still in force for 2009, in the same terms and amounts as those set for the same article, paragraphs 1, 2 and 3, without prejudice to what is indicated below in relation to the antiquity or triennium retribution.

The salary and supplementary remuneration of the members of the Judiciary and the Prosecutor ' s Ministry referred to in the preceding paragraph shall be those established in the same paragraph, being excluded, for this purpose, from the scope of application of Law 15/2003 of 26 May, regulating the retributive regime of the judicial and fiscal careers, without prejudice to the right to the perception, in 14 monthlyities, of the remuneration for seniority or trienniums, as appropriate,

On the other hand, the staff referred to in this section shall be subject to the application of article 24 (d). One of this Law, in accordance with the corresponding level of qualification.

Article 33. Retributions of Social Security staff.

One. The remuneration to be received in 2009 by the staff member of the Social Security Administration, already approved with the other staff of the General Administration of the State, shall be set out in article 24 of this Law for State officials included in the scope of the Law 30/1984 of 2 August, in the terms of the final fourth provision of Law 7/2007 of 12 April of the Basic Statute of the Public Employee. The provisions of article 24 (d) shall also apply to them.

Two. The staff included in the scope of the Royal Decree-Law 3/1987, of 11 September, on retributions of the statutory staff of the National Institute of Health, shall receive the basic retributions and the addition of destination in the amounts specified for those monthly concepts in article 28.Uno.A), B) and C) of this Law, without prejudice to the provisions of the second transitional provision, two, of that Royal Decree-

For the purpose of the application, for the aforementioned statutory staff, of the provisions of Article 28.Un.B) of this Law, the amount of the duty supplement corresponding to each of the extraordinary pays shall also be effected in fourteen monthly payments, calculating that amount in one twelfth of the corresponding amounts for levels specified in Article 28.Un.C.).

The amount of the remuneration for the specific and continuous care supplements that, if any, are fixed to the said staff, will experience an increase of 2 per cent in respect of the approved for the period of 2008, without prejudice, if any, to the provisions of articles 22.Tres and 24.Uno.a of this Law, corresponding to the determination of the amounts to the Government.

The individual amount of the productivity supplement shall be determined according to the criteria set out in article 2.tres.c) and the third transitional provision of the Royal Decree-Law 3/1987, and the other rules dictated in its development.

On the other hand, the staff referred to in this same section shall be subject to the application of article 24 (d).

Three. Retributions of the remaining official and statutory staff of Social Security will experience the increase provided for in Article 24.One of this Law. The provisions of article 24(d) shall also be applied to them, in their case, taking into account the provisions of the consolidated text of the Law on the Regulation of Pension Plans and Funds.

CHAPTER III

Other provisions relating to the regime of active staff

Article 34. Prohibition of atypical income.

Public employees within the scope of this Law, except those subject to the tariff regime, shall not be able to receive any participation of taxes, commissions or other income of any kind, which correspond to the Administration or to any public power as contracting of any service or jurisdiction, or participation or award in fines imposed even if they are normatively attributed to them, and shall be entitled only to the remuneration of the corresponding system of compensation.

Article 35. Mutilation Rewards, Crosses, Medals and Pensions.

One. During 2009 the amounts to be paid for the concepts of rewards, crosses, medals, and maiming pensions will experience a 2 percent increase over those recognized in 2008.

Two. The Laureate Cross of San Fernando and the Individual Military Medal will be governed by their special legislation.

Three. The Cross to the Constance and the different categories of the Royal Military Order of San Hermenegildo shall be governed by the provisions of Royal Decree 1189/2000 of 23 June, which approves the Regulations of the Royal Military Order of San Hermenegildo.

Article 36. Other common rules.

One. The administrative staff and the staff of the Local Sanitary Corps, as well as the staff whose retributions in 2008 did not correspond to those established on a general basis in Title III of Law 51/2007, of 26 December, of the General Budgets of the State, and did not apply to them those expressly set out in the same Title of this Law, will continue to perceive, during the year 2009, the same retributions as this one hundred for this year.

Two. In the General Administration of the State, its autonomous agencies and State agencies, in cases of secondment during the year 2009 of a staff member subject to a retributive regime other than that of the post to which he is attached, the staff member shall receive the remuneration corresponding to the job to which he or she performs, subject to the appropriate assimilation of the basic retributions that are jointly authorized by the Ministries of Economy and Finance.

For the purposes only of the assimilation referred to in the preceding paragraph, it may be authorized that the amount of the antiquity retribution be that which may be appropriate in accordance with the staff member ' s retributive regime of origin.

Three. The State Mail and Telegraph Society, the Anonymous Society, and the Public Business Entity of Lotteries and State Betters, may not pay their staff in active service status, for variable remunerations in terms of performance incentives, amounts higher than those that, for this purpose, are allocated in their budget, unless there is a favourable prior report from the Ministry of Economy and Finance.

Four. Referral references contained in this Law are always understood to be made to full remuneration.

Article 37. Requirements for the determination or modification of retributions of labour and non-staff personnel.

One. During the year 2009 there will be a need for a joint favorable report of the Ministries of Economy and Finance and Public Administrations to determine or modify the conditions of the remuneration of the labour and non-official staff at the service of:

(a) The General Administration of the State and its autonomous agencies.

(b) The Managing Entities and Common Social Security Services.

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

(d) The remaining public business entities and the rest of the public bodies and entities, under the conditions and procedures established by the Inter-Ministerial Retribution Commission, in accordance with the specific characteristics of those organizations.

Two. It shall be understood by determination or modification of retributive conditions of non-staff personnel, the following actions:

(a) Identification of re-creation posts.

(b) Signature of collective agreements signed by the bodies mentioned in paragraph One above, as well as their revisions and accessions or extensions to them.

(c) Implementation of the Single Convention for State Administration and Sectoral Collective Agreements, as well as their revisions and accessions or extensions thereto.

(d) Provision of compensation by individual contract, whether fixed or contracted for a specified period of time, when they are not regulated in whole or in part by collective agreement, except for temporary staff subject to the special employment relationship regulated in article 2, paragraph 1, letter (e), of the Royal Legislative Decree 1/1995 of 24 March, which approves the consolidated text of the Workers ' Statute Act. However, information should be provided on the latter ' s remuneration to the Ministries of Economy and Finance and Public Administrations.

(e) Obtaining any kind of unilateral salary improvements, whether individually or collectively, even if they arise from the extensive application of the retributive regime of public officials.

(f) Identification of remuneration for staff recruited abroad.

Three. The report referred to in paragraph One of this article shall affect all agencies, entities and agencies identified in letters (a), (b), (c) and, for those referred to in subparagraph (d) as determined by the Inter-Ministerial Retribution Commission, and shall be issued by the procedure and with the scope provided for in the following points.

1. The agencies concerned shall refer to the Ministries of Economy and Finance and Public Administrations the corresponding project, prior to their agreement or signature in the case of collective agreements or individual contracts, accompanying the assessment of all their economic aspects.

2. The report, which, in the case of collective agreements projects, will be evacuated within a maximum period of fifteen days from the date of receipt of the project and its valuation, will cover all those ends of which direct or indirect public expenditure consequences arise, both for the year 2009 and for future periods and, in particular, for the determination of the corresponding wage mass and the control of its growth, without prejudice to 24 of the provisions of this article.

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

Five. The agreements adopted in this area will be null and void by omission of the reporting process or against an unfavourable report, as well as pacts involving wage growth for successive periods contrary to those determined by the future Budget Laws.

Expenditure resulting from the application of the retributions for the year 2009 may not be authorized without meeting the requirements set out in this article.

Article 38. Recruitment of labour personnel from investment credits.

One. The ministerial departments, autonomous agencies, state agencies and social security entities will be able to formalize during the year 2009, from the respective investment credits, temporary staff recruitments for the realization of works or services, provided that the following requirements are met:

(a) The purpose of the procurement is to carry out works by direct administration and with the application of State contract legislation, or to perform services that have the nature of investments.

(b) That such works or services correspond to investments foreseen and approved in the General State Budgets.

(c) That the work or services may not be executed with the fixed staff and there is insufficient availability of the budgetary provision for the recruitment of staff.

Two. Contracts shall be formalized in accordance with the requirements of articles 15 and 17 of the consolidated text of the Workers ' Statute Act, and with respect to the provisions of Law 53/1984 of 26 December on Staff Incompatibility to the Public Service Service. Contracts shall include, where appropriate, the work or service for which the contract and the duration of the contract is formed, as well as the rest of the formalities imposed by the labour, temporary or temporary contracts legislation. The departments, agencies or entities shall avoid non-compliance with the above-mentioned formal obligations, as well as the assignment of staff recruited for functions other than those specified in the contracts, of which the rights of stay may be derived for the contracted staff, proceedings which, if any, may result in the requirement of liability, in accordance with article 176 of Law 47/2003 of 26 November, General Budget.

Information to workers ' representatives shall be made in accordance with the consolidated text of the Workers ' Statute Act.

Three. Recruitment may exceed the budget period in the case of works or services that are to exceed that period and correspond to multi-year investment projects that meet the requirements provided for in article 47 of Law 47/2003 of 26 November, Budget General, or in this State General Budget Act for the year 2009.

Four. Contracts shall be informed, as a result of their formalization, by the State Law Office in the Department, agency or entity which, in particular, shall rule on the type of recruitment used and the observance of the contract clauses of the requirements and formalities required by labour law.

Five. The performance of contracts regulated in this article shall be subject to prior control in cases where the contract is preceptive, in accordance with articles 152 to 156 of Law 47/2003 of 26 November, Budgeting General. To this end, investment credits will be appropriate for the recruitment of contingent personnel if there is insufficient provision for this in the budget concept specifically intended for that purpose.

In the self-government agencies of the State, with industrial, commercial, financial or analogous activities, and in the public business entities, this contract will require a favourable report from the corresponding Delegate, which will deal with the non-availability of credit in the budget concept for the recruitment of contingent personnel in the relevant chapter. In the event of disagreement with the report issued, the autonomous agency or the public enterprise entity may upload the file to the Ministry of Economy and Finance for its resolution.

Rule 39. Competence of the Ministry of Economy and Finance on staff costs at the service of the public sector.

All similar agreements, agreements, pacts or instruments adopted within the scope of the ministerial departments, agencies, State agencies, public business entities and other public bodies of the state public sector from which there are increases, directly or indirectly, of public expenditure on personnel costs will require, for their full effectiveness, the previous and favourable report of the Ministry of Economy and Finance being null and void those that are reached without such a report.

PART IV

Public pensions

CHAPTER I

Initial determination of pensions in the State Passive Class Regime, special war and non-contributory social security

Article 40. Initial determination of pensions in the State Passive Classes Scheme.

One. For the initial determination of the pensions regulated in Chapters II, III, IV and VII of the Second Title Subtitle First of the Consolidated Text of the Law on State Passive Classes, approved by Royal Legislative Decree 670/1987 of 30 April, caused by the personnel referred to in Article 3, paragraph 1, letters a), b) and e) of the same legal text, the following shall be taken into account by the respective regulations, which are set out in 2009

(a) For staff included in the cases of article 30, paragraph 2, of the consolidated text of the State Passive Classes Act:

Group/Subgroup Law 7/2007

Have regulator

-

Euros/year

A1

38.235,94

A2

30.092,64

B

26.351,01

C1

23.111.68

C2

18.285.17

E (Law 30/1984) and Professional Groups

15,589.55

(b) For staff referred to in article 30, paragraph 3, of the consolidated text of the State Passive Classes Act:

Civil and Military Administration of the State

Contents

Have regulator

-

Euros/year

10

38.235,94

8

30.092,64

6

23.111.68

4

18.285.17

3

15,589.55

Administration of Justice

Multiplier

Have regulator

-

Euros/year

4.75

38.235,94

4.50

38.235,94

4,00

38.235,94

3.50

38.235,94

3,25

38.235,94

3,00

38.235,94

2.50

38.235,94

2.25

30.092,64

2.00

26.351,02

1.50

18.285.17

1.25

15,589.55

Constitutional Court

Body

Have regulator

-

Euros/year

Secretary-General

38.235,94

De Letrados

38.235,94

Manager

38.235,94

General Courts

Body

Have regulator

-

Euros/year

De Letrados

38.235,94

From Archiveros-Bibliotecarios

38.235,94

Optional Advisers

38.235,94

Drafters, Tachygraphs and Stenotipists

38.235,94

Technical-Administrative

38.235,94

Administrative

23.111.68

De Ujieres

18.285.17

Two. For the initial determination of pensions caused by the staff referred to in article 3, paragraph 2, (a) and (c), of the consolidated text of the Law on State Passive Classes, which have economic effects as of 1 January 2009, the regulatory bases resulting from the application of the following rules shall be taken into account:

(a) The amount that, within the tables below, corresponds to the causator for the concepts of salary and, if applicable, degree, in annual computation, depending on the body or the proportionality index and degree of administrative career or the multiplier index assigned to the body, career, scale, place, employment or category to which the person belongs will be taken.

Civil and Military Administration of the State

Contents

Degree

Special grade

Amount for salary and annual computing

-

Euros

10 (5.5)

8

25.632.44

10 (5.5)

7

24.927.97

10 (5.5)

6

24.223.54

10 (5.5)

3

22.110.15

10

5

21.750.45

10

4

21.046,01

10

3

20.341.57

10

2

19.637.07

10

1

18.932.62

8

6

18.290.44

8

5

17.726.97

8

4

17.163.50

8

3

16.600.01

8

2

16.036,56

8

1

15,473.06

6

5

13.933,95

6

4

13.511.49

6

3

13.089,07

6

2

12,666,54

6

1

(12 per 100)

13.662.69

6

1

12.244.05

4

3

10.310.45

4

2

(24 per 100)

12.302.91

4

2

10.028,73

4

1

(12 per 100)

10.885.12

4

1

9.747,00

3

3

890.37

3

2

8.691,09

3

1

8.479.87

Administration of Justice

Multiplier

Annual pay

-

Euros

4.75

41.858,51

4.50

39.655,41

4,00

35.249,25

3.50

30,843.09

3,25

28,640,02

3,00

26.436.93

2.50

22.030.78

2.25

19.827.70

2.00

17.624.61

1.50

13.218.47

1.25

11.015,39

Constitutional Court

Body

Annual pay

-

Euros

Secretary-General

39.655,41

De Letrados

35.249,25

Manager

35.249,25

General Courts

Body

Annual pay

-

Euros

De Letrados

23.068,45

From Archiveros-Bibliotecarios

23.068,45

Optional Advisers

23.068,45

Drafters, Tachygraphs and Stenotipists

21.184,09

Technical-Administrative

21.184,09

Administrative

12.757,82

De Ujieres

10.091,56

(b) To the annual amount for the concepts of salary and, if any, the degree referred to in the preceding paragraph shall be added the amount obtained from multiplying the number of trienniums accredited by the causator for the unit value in annual compute corresponding to each triennium according to the body or square in which the causator had provided services, in the case of the following tables:

Civil and Military Administration of the State

Contents

Unit value of triennium in annual computation

-

Euros

10

828,06

8

662.45

6

496.81

4

331.25

3

248,42

Administration of Justice

Multipliers for triennium purposes

Unit value of triennium in annual computation

-

Euros

3.50

1.542.14

3,25

1.432.01

3,00

1.321.85

2.50

1.101.53

2.25

992.74

2.00

881,24

1.50

660.92

1.25

550.78

Constitutional Court

Body

Unit value of triennium in annual computation

-

Euros

Secretary-General

1.542.14

De Letrados

1.542.14

Manager

1.542.14

General Courts

Body

Unit value of triennium in annual computation

-

Euros

De Letrados

943,21

From Archiveros-Bibliotecarios

943,21

Optional Advisers

943,21

Drafters, Tachygraphs and Stenotipists

943,21

Technical-Administrative

943,21

Administrative

565.95

De Ujieres

377,28

Three. The monthly amount of pensions referred to in this precept will be obtained by dividing by 14 the annual calculated according to the previous rules and the corresponding legislation.

Article 41. Initial determination and amount of special war pensions for 2009.

One. The amount of pensions recognized under Law 5/1979 of 18 September in favour of relatives of deceased persons as a result of the civil war may not be lower by 2009, which is set at a minimum in the Social Security system for widow ' s pensions for holders over the age of sixty-five years.

The provisions of the preceding paragraph shall not apply to pensions caused by non-official staff for non-incapacitated orphans entitled to pension, in accordance with their regulatory legislation, which shall amount to Euro144.75 per month.

Two. 1. The pensions recognized under Act No. 35/1980 of 26 June of the former combatants of the republican zone, whose perpetrators did not have the status of professional military of the Armed Forces and Institutes, are set for 2009 in the following amounts:

(a) Mutilation pension will result in the application of the percentages established for each degree of incapacity to the amount of Euro4,724,777, which refers to 12 monthlyities.

(b) The sum of the basic remuneration, the replacement remuneration of trienniums and the supplementary remunerations in compensation for unencumbered remuneration shall be 12,742,61 euros, referring to 12 monthlyities, being the amount of each of the two extra monthlyities of the same amount as that of the ordinary monthlyity for these concepts.

(c) Family pensions are set in the same amount as that established as a minimum in the Social Security system for widow ' s pensions for holders over the age of sixty-five years, except for pensions for non-incapacitated orphans over the age of 21 with the right to a pension, in accordance with its regulatory legislation, which will amount to Euro44.75 per month.

2. The amount of pensions for family members of ex-professional combatants recognized under Act No. 35/1980 may not be lower by 2009, which is established as a minimum in the Social Security system for widow ' s pensions for holders over 65 years of age.

Three. The pensions recognized under Act No. 6/1982 of 29 March, on basic retribution to Civil War Mutilates, are set for 2009 in the following amounts:

(a) The basic retribution for those who have recognized a second, third or fourth degree disability, in 100 percent of the amount of 8,919.83 euros, referred to 12 monthlyities.

(b) Family pensions in the same amount as that established as a minimum in the Social Security system for widowhood pensions for holders over 65 years of age.

Four. The pensions recognized under Decree 670/1976 of 5 March, in favour of war mutilated persons who could not be integrated into the Mutilated Knights Corps, shall be established, by 2009, in the amount that results from applying the percentages established for each degree of incapacity to the amount of 5,660.87 euros, referring to 12 monthlyities.

Five. The amount for 2009 of pensions under Title II of Law 37/1984 of 22 October on recognition of the rights and services provided to those who during the civil war were part of the Armed Forces and Public Orders and Corps of Carabineros of the Republic, shall be determined taking into account the amount for the concepts of salary and the extent to which it proceeds from among the provisions of section 40.

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

(a) In pensions for offenders, the amount established as a minimum in the Social Security system for retirement pensions, with dependent spouse, in favour of holders over 65 years of age.

(b) In widow ' s pensions, the amount established as a minimum in the Social Security system for widow ' s pensions for holders over 65 years of age.

Article 42. Initial determination of non-contributory social security pensions.

One. By 2009, the amount of retirement and disability pensions for Social Security, in its non-contributory form, will be set at Euro4,690.14 in full per year.

Two. By 2009, a pension supplement, set at €425.00 per year, is established for those pensioners who prove to be lacking property, and reside as a habitual residence in a house rented to the pensioner by owners who do not have with him or her relation of kinship to the third degree. In the case of family units in which a number of non-contributory pensioners live, only the holder of the rental contract, or several, the first of them, may receive the supplement.

The Government is authorized to issue the development standards necessary to regulate the application, recognition and payment procedure of this supplement, without prejudice to the fact that the same has economic effects since 1 January 2009, or from the date of recognition of the pension for those pensioners who see the benefit recognized during 2009.

CHAPTER II

Limitations on initial public pensions

Article 43. Limitation of initial public pensions.

One. The amount to be paid as a result of the initial notice of public pensions may not exceed during the year 2009 the total amount of EUR 2.432.21 per month, without prejudice to the extraordinary payments that may correspond to the holder and whose amount will also be affected by the limit.

Notwithstanding the above, if the pensioner has the right to receive less or more than 14 pay per year, including the extraordinary ones, the monthly limit must be adequate, so that the full annual amount corresponding to the individual concerned reaches or does not exceed, during the year 2009 the amount of Euro34,050.94.

Two. In those cases where the same holder causes simultaneously the right to two or more public pensions of those enumerated in article 37 of Law 4/1990 of 29 June of the General Budgets of the State for 1990, in accordance with the wording given by the tenth additional provision of Law 62/2003 of 30 December, of Fiscal, Administrative and Social Order Measures and by the second final provision of this Law, the aggregate amount to be received as a result of the same initial provision.

To this end, the full amount of each of the public pensions in question will be determined first and, if the sum of all of them exceeded Euro432.21 per month, they will be reduced proportionally to absorbing such excess.

However, if any of the pensions that are caused are provided by the Special Fund of one of the staff members ' allowances included in article 37 (c) of Law 4/1990 of 29 June of the General Budgets of the State for 1990, in accordance with the wording given by the tenth additional provision of Law 62/2003 of 30 December, the reduction shall be made preferably and, if possible, the remaining pensions shall not be paid

Three. When the initial notice of a public pension is made for those who are already receiving another or other public pensions, if the combined amount of the full amount of all of them exceeds the limits set out in paragraph One of this provision, the full amount to be paid as a result of the last notice shall be reduced or deleted until the amount exceeding the legal limit is absorbed.

However, if the pension subject to initial notice, in the present or previous financial periods, has the consideration of income exempt in the legislation regulating the Income Tax of the Physical Persons, at the request of its holder, it shall proceed to make the aforementioned discount or deletion on the public pension or pension that the person concerned had previously caused. In such cases the effects of regularization will be retrotracted to the day 1 January of the year in which it is requested or to the initial date of payment of the new pension, if later.

Four. If, at the time of the initial notice referred to in the preceding paragraphs, the relevant agencies or entities could not know the amount and nature of the other pensions that correspond to the beneficiary, such notice shall be made on a provisional basis until the time when the appropriate checks can be performed.

The final regularization of the interim notices will, if any, entail the requirement of the refund of the improperly received by the pension holder. This refund may be made on the basis of successive monthly pensions.

Five. If the amount or composition of the other public pensions received by the holder is altered, by any circumstance, by the amount or composition of the other public pensions received by the holder, the limitations that have been made, with the effect of the first day of the month following the period in which the variation has occurred, shall be reviewed on an ex officio or at the request.

In any event, the initial indications made in public pension cases will be subject to periodic review.

Six. The reduction or deletion of the amount of the initial public pension notices that could be made by application of the restrictive rules shall in no way mean detriment or prejudice to the rights of the pension other than the payment of the same.

Seven. The maximum perception limit set out in this article shall not apply to the following public pensions that are incurred during the year 2009:

(a) Extraordinary pensions of the State ' s Passive Class Regime, originated by terrorist acts.

(b) Pensions of the State ' s Passive Classes Scheme improved under Royal Decree-Law 19/1981 of 30 October on extraordinary pensions to victims of terrorism.

(c) Extraordinary pensions recognized by Social Security, originated by terrorist acts.

(d) Extraordinary pensions recognized under the additional provision of Act No. 62/2003 of 30 December on Fiscal, Administrative and Social Order Measures.

(e) Exceptional pensions resulting from terrorist attacks, recognized under Royal Decree-Law 6/2006 of 23 June.

Eight. When, at the time of the initial notice of public pensions, one or more of the pensions mentioned in paragraph 7 of this article or of those established in Title II of Royal Decree 851/1992 of 10 July, which regulates certain extraordinary pensions caused by terrorist acts, with another or other public pensions, the restrictive rules of this article shall apply only to those not coming from terrorist acts.

Nine. When in 2009 there are situations of old-age pensions or invalidity of the extinguished Old-age and Invalidity Obligatory Insurance with widow ' s pensions of any of the regimes of the Social Security system, or among all of them, and any other public widow ' s pension, shall govern the limit set out in the seventh transitional provision of the consolidated text of the General Law on Social Security, adopted by Royal Decree,

CHAPTER III

Revaluation and modification of public pension values for 2009

Rule 44. Revaluation and modification of public pension values for 2009.

One. The State ' s Passive Classes pensions, except for the exceptions contained in the following articles of this Chapter and applicable to them, will in 2009 experience an increase of 2 per cent, in accordance with article 27 of the consolidated text of the State ' s Passive Classes Act. The foregoing is without prejudice to the amounts of guarantee contained in the preceding article 41 regarding pensions recognized under the special civil war legislation.

Two. The pensions paid by the Social Security system, in its contributory modality, will experience an increase of 2 per cent in 2009 in accordance with article 48 of the consolidated text of the General Social Security Act, without prejudice to the exceptions contained in the following articles of this Chapter and which are expressly applicable to them.

Three. The pensions referred to in article 42 of this Title that were received as at 31 December 2008, shall be set in 2009 at Euro4,690.14 in full annual.

Four. According to the additional provision 6th, point 1 of the consolidated text of the Law on Social Security of the Civil Servants of the State, approved by Royal Legislative Decree 4/2000 of 23 June, the pensions of the Mutualities integrated in the Special Fund of the General Mutuality of the Civil Servants of the State, when they were caused after 31 December 2003, will experience a peremptory amount of 20 December 2009

Five. The pensions paid under the schemes or systems of forecasting enumerated in article 37 of Law 4/1990 of 29 June of General Budgets of the State for 1990, in accordance with the wording given by the additional provision tenth of Law 62/2003 of 30 December, and not referred to in the previous sections of this article, will experience in 2009 the revaluation or modification that, if any, expressly applicable to them in accordance with their own rules,

Article 45. Non-revaluable pensions during 2009.

One. In 2009, the following public pensions will not be revalued:

(a) The pensions paid under any of the schemes or systems of forecasts listed in article 37 of Law 4/1990 of 29 June of General Budgets of the State for 1990, in accordance with the wording given by the additional provision tenth of Law 62/2003 of 30 December, and by the final provision second of this Law, of which the full monthly amount, added, in its case, to the full amount of 43 euros

The provisions of the preceding paragraph shall not apply to the extraordinary pensions of the State and Social Security Passive Classes Scheme, originated by terrorist acts, as well as to the pensions improved under the Royal Decree-Law 19/1981 of 30 October, on extraordinary pensions to victims of terrorism, and to the pensions recognized under the additional provision Forty-third of Act No. 62/2003 of 30 December, of 30 December

(b) The pensions of passive classes recognized in favor of the State Camineros and caused prior to 1 January 1985, except those whose holder only received this pension as such a walker.

(c) The pensions of the extinct Obligatory Insurance of old age and invalidity, when they enter into concurrence with other public pensions, except in the cases regulated by article 49 of this Law.

Notwithstanding the provisions of the preceding paragraph, when the sum of all the concurrent pensions and those of the aforementioned Old Age and Invalidity Obligatory Insurance, once revalued, is less than the amount set for the pension of such Insurance in paragraph One of the above-mentioned Article 49 of this Law, calculated one and the other in annual computation, the pension of the Obligatory Insurance of Old Age and Invalidity shall be equal. This difference does not have a consolidated character, being absorbed with any increase that may experience the perceptions of the interested party, either in terms of revaluation or in recognition of new periodical benefits.

(d) The pensions of the Mutualities integrated into the Special Fund for the General Mutuality of Civil Officials of the State which, by 31 December 2008, had already reached the amounts for 31 December 1973.

Two. In the event that Mutualities, Montepios or Social Security Entities of any kind that integrates personnel belonging to companies or companies with majority participation of the State, of Autonomous Communities, of Local Corporations or of Autonomous Agencies and is financed with funds from such organs or public entities, or in the event that they are directly applying to the staff included in the protective action of those supplementary pensions

Article 46. Limitation of the amount of the revaluation for the year 2009 of public pensions.

One. The amount of the revaluation for the year 2009 of public pensions which, according to the rules of the precepts of this Chapter, may be increased, may not suppose for them, once revalued, an annual full value greater than 34.050.94 euros.

Two. In cases where the same holder receives two or more public pensions, the sum of the full annual amount of all of them, once they are revalued, may not exceed the maximum limit referred to in the preceding paragraph. If it exceeds it, the amount of revaluation will be reduced proportionally, to absorb the excess over that limit.

To this end, each entity or agency competent to revaluate will determine its own annual maximum limit for pensions in its charge. This limit shall consist of a figure that is in the total amount of Euro34,050.94 per year the same proportion as that of the pension or pension by the agency or entity concerned with the total set of public pensions that the holder receives.

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

L = (P/T) × 34.050.94 euros per year

As "P" the annual theoretical full value reached as at 31 December 2008 for the pension or pension by the competent agency or entity, and "T" the result of adding to the previous figure the annual full value of the remaining concurrent pensions of the same holder at the same time.

Notwithstanding the foregoing, if any of the pensions received by the person concerned were in charge of the Special Fund of one of the staff members ' functions included in article 37 (c) of Law 4/1990 of 29 June of the General Budgets of the State for 1990, in accordance with the wording given by the tenth additional provision of Law 62/2003 of 30 December, or the foregoing of the non-revaluable pensions

Three. When the agency or entity competent to perform the revaluation of the public pension, at the time of its practice, it could not confirm the reality of the amount of the other public pensions that the holder received, such revaluation shall be carried out on a provisional basis until the time when the appropriate checks can be performed.

The final regularization will, in its case, entail the demand for the return of the wrongly perceived by the holder. This refund may be made on the basis of successive monthly pensions.

In any event, the revaluations made in public pensions are subject to periodic review or inspection.

Four. The restrictive rules regulated in this precept shall not apply to:

(a) Extraordinary pensions of the State ' s Passive Class Regime, originated by terrorist acts.

(b) Pensions of the State ' s Passive Classes Scheme improved under Royal Decree-Law 19/1981 of 30 October on extraordinary pensions to victims of terrorism.

(c) Extraordinary pensions recognized by Social Security, originated by terrorist acts.

(d) Extraordinary pensions recognized under the additional provision of Act No. 62/2003 of 30 December on Fiscal, Administrative and Social Order Measures.

(e) Exceptional pensions resulting from terrorist attacks, recognized under Royal Decree-Law 6/2006 of 23 June.

Five. Where any of the pensions mentioned in Title II of Royal Decree 851/1992 of 10 July, which regulates certain extraordinary pensions caused by terrorist acts, with another or other public pensions, the restrictive rules of this provision shall apply only to those not coming from terrorist acts.

Six. In the cases of old-age pensions or invalidity of the extinguished Old-age and Invalidity Obligatory Insurance with widow ' s pensions, provided for in section 49 (2) of this Law, the limit established in the seventh transitional provision of the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, shall apply the above-mentioned amount of pensions with a recognized effect.

CHAPTER IV

Minimal supplements

Article 47. Recognition of accessories for minimums in the pensions of passive classes.

One. In the terms that are regulated, they shall have the right to receive the economic supplements necessary to achieve the minimum amount of pensions, pensioners of State Passive Classes, who do not receive during the year 2009 labour or capital income or who, by virtue of them, do not exceed 6,896,85 euros per year.

To this end, the gains or property gains, as well as the returns that may be deducted from the economic upkeep of the estate, shall also be computed among such income, applying to its value 50 per cent of the legal interest rate of the money established in this Law, with the exception of the dwelling usually occupied by the pensioner and the assets whose rents have been computed.

In order to credit the rents and incomes, the Gestor Centre may require the pensioner to make a statement of the incomes and, if any, the contribution of the tax declarations submitted.

It will be presumed to meet the requirements indicated when the interested party had received income in 2008 amounting to or less than Euro6,761.61 per year. This presumption may be destroyed, if any, by the evidence obtained by the Administration.

For the purposes of guaranteeing minimum supplements, public pensions that are not in charge of any of the basic public welfare schemes shall be equal to work income.

In cases where, in accordance with the legal provisions, a proportional part of the widow ' s pension is recognized, the minimum supplement to be applied, if any, shall be in the same proportion that was taken into account for the recognition of the pension.

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

However, if the application for such recognition is made on the occasion of exercising the right to the payment of the pension, the economic effects may be those of the start date of the same, with a maximum retroactivity of one year since they are requested and provided that the necessary requirements are met for their receipt.

Two. Acknowledgments of economic supplements made in 2009 on the basis of statements by the individual concerned shall be provisional until the reality or effectiveness of the declaration is ascertained.

In any event, the Administration may periodically review, on its own motion or at the request of the person concerned, the resolutions of recognition of economic supplements, and may, where appropriate, provide for the return of the unduly received by the holder of the pension. This refund may be made on the basis of successive monthly pensions.

Three. During 2009 the minimum amounts of the passive class pensions are fixed, in annual calculation, in the following amounts:

COMPLEMENTS FOR ME

PENSION CLASS

IMPORTE

_

IN CÓNYUGE: UNIPERSONAL ECONOMIC UNITY

WITH CÓNYUGE NO A CARGO

Retirement or retirement pension.

693,52 euros/month

9.709,28 euros/year

559.41 euros/month

7.831.74 euros/year

544.41 euros/month

7.621.74 euros/year

Violent thought.

559.41 euros/month

7.831.74 euros/year

Family pension other than that of widowhood, N being the number of beneficiaries of the pension or pension.

(559.41 / N) Euro/month

(559.41 / N) Euro/year

Four. The economic supplements regulated in the preceding sections shall not apply to the pensions recognized under the special legislation derived from the civil war whose amounts are set out in article 41 of this Law, except for the pensions of orphans recognized under Title II of Law 37/1984 of 22 October, as well as to those recognized in favour of non-incapacitated orphans over 21 years of age, amparo of non-official personnel.

Article 48. Recognition of pension supplements below the minimum in the Social Security system and the amounts of such pensions in 2009.

One. In the terms that are regulated, they shall have the right to receive the necessary supplements to achieve the minimum amount of pensions, pensioners of the Social Security system in their contributory modality, who do not receive capital or personal work income or who, by receiving them, do not exceed Euro6,895 per year. To this end, the gains or property gains, as well as the returns that may be deducted from the economic upkeep of the estate, shall also be computed among such income, applying to its value 50 per cent of the legal interest rate of the money established in this Law, with the exception of the dwelling usually occupied by the pensioner and the assets whose rents have been computed.

In order to credit the rents and incomes, the Gestora Entity may require the pensioner a statement of the same and, if any, the contribution of the tax declarations submitted.

However, social security pensioners in their contributory modality who earn income from the concepts indicated above the figure set out in paragraph 1 of this section shall have the right to a minimum supplement when the annual compute amount of such income and those for the pension already revalued is less than the amount of 6,896,85 euros plus the amount of the fixed minimum pension class. In this case, the minimum supplement shall consist of the difference between the amounts of both sums, provided that this difference does not determine for the person concerned a joint monthly pension and supplement in excess of the minimum pension amount corresponding in monthly terms.

For the sole purposes of guaranteeing minimum supplements, public pensions that are not in charge of any of the basic public social insurance schemes shall be equated with labour income.

The sums raised and the periodic payments paid, on a compensatory basis, to Spanish pensioners under the Agreement between Spain and the United Kingdom, on 18 September 2006, shall not be computed for any purpose for the recognition of the supplements to achieve the minimum amount of pensions.

Two. The requirements indicated in the previous number shall be presumed to be met when the person concerned had received income in 2008 in the amount equal to or less than Euro6,761.61. This presumption may be destroyed, if any, by the evidence obtained by the Administration.

Three. For the purposes of this article, a spouse shall be deemed to be in charge of the holder of a pension when he/she is living with and dependent on the pensioner.

It will be understood that there is economic dependence when the following circumstances occur:

(a) That the pensioner ' s spouse is not, in turn, entitled to a pension under a public basic social insurance scheme, including the minimum income guarantee and third-person support allowances, both of Law 13/1982 of 7 April, on the Social Integration of the Minusvalides, and the assistance pensions regulated by Law 45/1960 of 21 July.

(b) That the yields by any nature of the pensioner and his spouse, computed in the form indicated in paragraph One of this article, are less than Euro8,045,24 per year.

When the sum, in annual computation, of the returns referred to in the previous paragraph and of the amount, also in annual calculation, of the pension to be supplemented is less than the amount of 8,045,24 euros and the annual amount of the minimum pension with dependent spouse in question, a supplement equal to the difference will be recognized, distributed among the corresponding number of monthly payments.

Four. For the purposes set out in paragraph One of this article, social security pensioners in their contributory modality that have recognized a minimum supplement and have received during the year 2008 income of capital or personal work exceeding 6,761,61 euros, shall be obliged to submit by 1 March 2009 expressive statement of the amount of such income. Failure to comply with this obligation will result in the refund of the amounts unduly received by the pensioner with the effects and in the manner to which they are determined.

Five. During 2009, the minimum amounts of pensions in the Social Security system, in its contributory modality, are set, in annual compute, pension class and concurrent requirements in the holder, in the following amounts:

Pension class

Number

With dependent spouse

-

Euros/year

No spouse: One-person economic unit

-

Euros/year

With spouse not in charge

-

Euros/year

Retirement

Owner with sixty-five years

9.709,28

7.831.74

7.621.74

Owner under sixty-five years

9.087,82

7.311.92

7.101.92

Permanent incapacity

Great disability

14.563,92

11.747,68

11.432.68

Absolute

9,709,28

7.831.74

7.621.74

Total: Title with sixty-five years

9,709,28

7.831.74

7.621.74

Total: Title with age between sixty-six and four years

9.807,82

7.311.92

7.101.92

Total: Derived from common disease less than sixty years

4.968,04

4.968,04

4.758,04

Partial work accident regime:

Owner with sixty-five years

9.709.28

7.381,74

7.621.74

Widows

Owner with family charges

9.807,82

Owner with sixty-five years or with disability equal to or above 65%

7.831.74

Owner aged between sixty-six and four years

7.311.92

Owner under sixty

5.887,48

Pension class

Euros/year

Orphanhood

By beneficiary

2.451.82

In absolute orphanhood the minimum will increase by 5,877,48 euros/year distributed, if any, among the beneficiaries

By disabled beneficiary under 18 years of age with a disability equal to or above 65 percent

4.828.18

For family members

By beneficiary

2.451.82

If there is no widower or pensioner:

A single beneficiary with sixty-five years

5.931.66

A single beneficiary under sixty-five years

5.585.02

Several beneficiaries: The minimum allocated to each of them will be increased in the amount resulting from apportionment of 3,425,66 euros/year between the number of beneficiaries.

CHAPTER V

Other public pension provisions

Article 49. Extinct pensions Obligatory insurance for old age and invalidity.

One. As of 1 January 2009, the amount of pensions for the extinguished Old Age and Invalidity Obligatory Insurance, not concurrent with other public pensions, is set in annual computation, at Euro5,136,46.

For this purpose, the economic benefit recognized under Act No. 3/2005 of 18 March shall not be considered concurrent pension to citizens of Spanish origin who are displaced abroad, during their minority of age, as a result of the civil war, nor the pension received by the useful or incapacitated persons of first degree because of the last Spanish civil war, regardless of the regulatory law, nor the allowance for assistance of third person provided for in Act No. 1382 of 18

Two. The amount of old-age pensions or invalidity of the extinguished Old-age and Invalidity Obligatory Insurance will be set out in the previous section, even if they have widow ' s pensions of any of the social security system regimes, or with any of these pensions and, in addition, with any other public widow ' s pension, without prejudice to the application, to the sum of the temporary provision of all of the

PART V

Financial operations

CHAPTER I

Public Debt

Article 50. Public debt.

One. The Minister of Economy and Finance is authorized to increase the State ' s debt, with the limitation that the living balance of the State to 31 December 2009 does not exceed the corresponding balance of 1 January 2009 in more than 50,246,574.55 thousand euros.

Two. This limit will be effective at the end of the exercise, which may be exceeded in the course of the exercise, and will be automatically revised:

(a) For the amount of net changes in budgetary provisions for chapters I to VIII.

(b) For the deviations between the income forecasts contained in this Law and the actual evolution of the same.

(c) By advances in treasury and the net variation in the non-budget operations legally envisaged.

(d) For the net variation in the rights and obligations of the recognized State and pending entry or payment.

Such revisions will increase or reduce the limit set out in the preceding paragraph as an increase or decrease, respectively, of the need for State funding.

Rule 51. Credit transactions authorized to public agencies.

One. Public agencies listed in Annex III of this Act are authorized to enter into credit operations during the year 2009 for the amounts listed in the Annex.

In addition, business public entities listed in the same Annex III are authorized to enter into credit operations during the year 2009 for the amounts listed in the Annex. The authorisation refers, in this case, in accordance with article 111.4 of the General Budget Law, to credit operations that are not concluded and cancelled within the year.

Two. The Public Research Agencies, the Instituto de Astrofísica de Canarias and the National University of Distance Education, will be able to arrange credit operations in the form of reimbursable advances in the field of aid calls from the Ministry of Science and Innovation, under Chapter 8 of the General Budgets of the State.

This authorization shall be applicable only to advances granted in order to facilitate the availability of funds for the payment of expenses that, once justified, are financed from the European Regional Development Fund, or the aids specifically designed in the modality of pre-refundable advance and subsequent subvention for the amortization of the refundable advance.

Rule 52. Asunción deud del Ente Público Radiotelevisión Española.

One. The State shall assume, on the date of its expiry and for a maximum amount of 1,500,000 euros, the nominal of the indebtedness operation of the Spanish Public Ente Radiotelevision related to Annex XVI.

Two. The Minister of Economy and Finance shall authorize treasury operations and take the necessary measures to comply with the provisions of the preceding paragraph.

Article 53. Information on the evolution of the State Debt to the Ministry of Economy and Finance and the Congress of Deputies and the Senate; and the accounts opened by the Treasury in the Banco de España or in other financial entities to the Congress of Deputies and the Senate.

The public agencies responsible for the management of the State Debt or assumed by the State, even if it is assumed only the financial burden, will forward to the General Directorate of the Treasury and Financial Policy of the Ministry of Economy and Finance the following information: quarterly, on the payments made and on the situation of the Debt on the last day of the quarter, and at the beginning of each year, on the forecast of financial expenses and amortizations for the period.

The Government will report to the Budget Commissions of the Congress of Deputies and the Senate on a quarterly basis the detailed balance of the financial operations agreed upon by the State and the Autonomous Agencies.

The Government will also report on a quarterly basis the number of accounts opened by the Treasury in the Bank of Spain or in other financial entities, as well as the amounts and evolution of the balances.

CHAPTER II

Public and Other Guarantees

Article 54. It matters to the State's guarantees.

One. The maximum amount of the guarantees granted by the State during the year 2009 shall not exceed 100,500,000 euros.

Two. Within the total set out in the preceding section, the amount of 100,000 thousand euros is reserved to guarantee the obligations arising from financing operations referred to in article 1 of the Royal Decree-Law 7/2008 of 13 October on Urgent Measures in Economic-Financial Matters in relation to the Concerted Action Plan of the Countries of the Euro Zone.

The amount of the guarantees granted to ensure refinancing operations of those referred to in the preceding paragraph or operations that replace them shall not account for the purposes of the limit set out in paragraph One.

Three. Within the amount of 500,000 thousand unreserved in the preceding section, a maximum limit of 40,000 euros is established to guarantee the obligations arising from credit operations arranged by shipping companies domiciled in Spain for the renewal and modernization of the Spanish merchant fleet through the acquisition by purchase, by lease with option to purchase or by financial lease with option to purchase, of new merchant ships, under construction or used for the maximum age of five years.

Applications for endorsements that are submitted six months after the date of the completion of the acquisition of the ship may not be taken into account.

The effectiveness of the aval that is granted prior to the formalization of the acquisition of the vessel shall be conditioned on the fact that such formalization takes place within six months of the date of notification of the granting of the aval.

The valued amount cannot exceed 35 per cent of the total price of the Financiado vessel.

The conditions of the secured loans under this system shall be, to the maximum extent, those established in Royal Decree 442/1994 of 11 March, on premiums and financing for the naval construction, or subsequent provisions that modify it.

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

The delegated Commission for Economic Affairs shall determine the procedure for granting guarantees, the requirements for granting them and the conditions to which the effectiveness of the guarantees granted shall be subject.

Four. The Directorate-General of the Treasury and Financial Policy is authorized, in the execution of the State guarantees referred to in article 1 of the Royal Decree-Law 7/2008 of 13 October, of Urgent Measures in Economic-Financial Matters in connection with the Concerted Action Plan of the Countries of the Euro Zone, to make the payments corresponding to the obligations guaranteed through Treasury operations for such a specific concept.

Following its implementation, the Directorate-General for the Treasury and Financial Policy shall proceed to the final application of the expenditure budget for payments made in the period, except for those made in the month of December of each year, which shall apply to the budget in the following month.

Article 55. Advances from public business entities and state business societies.

The State Society for Industrial Participations is authorized to provide guarantees in the year 2009 in relation to the credit operations that are in place and to the obligations arising from the award competitions in which the commercial companies in whose capital participates directly or indirectly, up to a maximum limit of 1,210,000 thousand euros.

Article 56. Information on public guarantees granted.

The Government will report to the Budget Commissions of the Congress of Deputies and the Senate on a quarterly basis the amount and main characteristics of the public guarantees granted.

Article 57. Avales to guarantee fixed income values issued by Asset Titulization Funds.

One. The State may grant guarantees up to a maximum amount, during the 2009 period, of 3 billion euros, in order to guarantee fixed income values issued by the Funds for the titulization of assets constituted under the agreements signed by the General Administration of the State and the companies that manage the funds for the titulization of assets registered in the National Securities Market Commission, with the aim of improving the financing of the productive activity.

Assets transferred to the Titulization Fund will be loans or credits granted to all types of non-financial companies domiciled in Spain. However, the assigned asset for the same sector, according to the divisional level of the National Classification of Economic Activities 2009, may not exceed 25 per cent of the total assets assigned to the Titulization Fund.

Two. The cumulative living amount of all the State ' s grants to fixed income values issued by the Funds for the titulization of assets set out in the preceding paragraph shall not exceed 11,000 million euros to 31 December 2009.

Three. The granting of the guarantees referred to in paragraph One of this article shall be agreed by the Ministry of Economy and Finance, on the occasion of the constitution of the fund and upon the processing of the preceptive file.

Four. The Gestoras Societies of Asset Titulization Funds should send to the General Directorate of the Treasury and Financial Policy the information necessary for the control of the risk assumed by the State by virtue of the avals, in particular regarding the total volume of the main slope of amortization of fixed income values issued by the Asset Titulization Funds and the rate of impagated or failed assets of the titulized portfolio.

Five. The establishment of the Asset Titulization Funds referred to in the preceding paragraphs shall be exempt from any notarial and, where appropriate, registration fees.

Six. The Minister of Economy and Finance is empowered to establish the rules and requirements to which the conventions referred to in paragraph One of this article will conform.

CHAPTER III

State relations with the Official Credit Institute

Article 58. State reimbursements to the Official Credit Institute.

One. State reimbursements to the Official Credit Institute as a result of the management of the CARI system:

The State shall reimburse the Official Credit Institute for the year 2009 both the amounts it had satisfied to the financial institutions in payment of the interest adjustment operations provided for in Act No. 11/1983 of 16 August on Financial Measures for the stimulus of the export, and the management costs of such operations in which the latter has incurred.

For this purpose, the 2009 allocation to the CARI system (Reciprocal Interest Adjustment Convention) will be as shown in budget line 20.06.431A.444.

In the event that there are positive balances of the system in favour of the Official Credit Institute as at 31 December 2009, after the management costs incurred by the Official Credit Institute have been deducted, they will be entered into the Treasury.

Within the set of interest adjustment operations approved during the year 2009, the amount of export credits referred to in article 4.2 of the Regulations approved by Royal Decree 677/1993 of 7 May, which may be approved during the year 2009, amounts to Euro480,000.

In order to optimize the financial management of reciprocal interest adjustment operations, the Official Credit Institute may, by itself or through brokering financial agents, financial exchange operations that are intended to cover the risk that the Treasury may entail the evolution of interest rates, following a report by the General Directorate of the Treasury and Financial Policy of the Ministry of Economy and Finance and authorization by the General Directorate of Trade and Investment of the Ministry of Commerce.

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

In the cases of interest subsidized by the State, in financial operations implemented through the Official Credit Institute, the agreements of the Council of Ministers or of the Government ' s Delegate Commission for Economic Affairs shall include information on the provision of credits in the General Budgets of the State.

Article 59. Information to the General Courts regarding the Official Credit Institute.

The Government shall submit to the Budget Commissions of the Congress of Deputies and of the Senate on a quarterly basis detailed information on all State compensations, pursuant to article 58 of this Law. The information shall also include the amounts reimbursed to the Institute by the State referred to in the last paragraph of paragraph 10 of the second additional provision of Law 62/2003 of 30 December on Fiscal, Administrative and Social Order Measures.

Article 60. Information to the General Courts on investment and public spending.

The Government shall semesterly transmit to the Budget Commissions of the Congress of Deputies and the Senate information on the degree of implementation of the investment, if any, in detail of the territorial distribution of the State and its Autonomous Agencies.

Rule 61. Development Aid Fund.

One. The development aid fund will be increased in 2009 by 2,088,330 thousand euros, to be earmarked for the purposes set out in paragraph 2 of the additional tax provision of Law 62/2003 of 30 December on Fiscal, Administrative and Social Order Measures. In addition, the Development Assistance Fund will be able to fund, at the initiative of the Ministry of Foreign Affairs and Cooperation, capital contributions and financial contributions to international agencies and institutions, development programmes and multilateral development funds with which Spain has or subscribes to the appropriate financing agreement.

Two. The increase in the staffing of the Development Assistance Fund will be made from the following budget applications and the following amounts:

12.03.143A.872 "Fondo de Ayuda al Desarrollo en materia de Cooperación", 1,478,330 thousand euros.

15.21.923P.871 "Development Aid Fund for International Financial Institutions and External Debt Management (FIDE)", 360.000 thousand euros.

20.06.431A.871 "Development Assistance Fund for Internationalization", €250,000.

Three. The Council of Ministers may approve operations from the Development Assistance Fund in the amount of up to 2,338,330 thousand euros over the year 2009, without, in any case, any provision used to finance operations under the Development Assistance Fund may exceed the amounts indicated in the preceding paragraph, according to the following distribution by Departments:

Operations at the initiative of the Ministry of Foreign Affairs and Cooperation: up to 1,478,330 thousand euros. Within this limit of approvals by the Council of Ministers, capital contributions and financial contributions to Non-Financial International Agencies and Institutions will have a maximum limit of Euro300,000.

Operations at the initiative of the Ministry of Economy and Finance: up to 360,000 euros.

Operations at the initiative of the Ministry of Industry, Tourism and Trade: up to 500,000 euros.

This limitation is expressly excluded from the refinancing of prior credits from the Development Assistance Fund to be carried out in compliance with the appropriate bilateral or multilateral agreements agreed within the Paris Club, renegotiation of the foreign debt of borrowing countries.

Four. Additional resources will be made available for each of the applications of the Development Assistance Fund and will apply to each of them, the returns that take place during the 2009 financial period and which originate in operations approved at the initiative of the respective ministerial department.

Five. The annual compensation to the ICO set out in point 10 of the second additional provision of Law 62/2003 will be made by the three Departments mentioned in accordance with the operations approved by the Council of Ministers for each of them.

Six. The Government shall report to Congress and the Senate on the amount, country of destination and conditions of operations authorized by the Council of Ministers under the said Fund.

Article 62. Fund for the granting of microcredit for basic social development projects abroad.

The allocation to the Fund for the Granting of Microcredits referred to in article 105 of Law 50/1998 of 30 December on Fiscal, Administrative and Social Order Measures shall, in 2009 amount to Euro100,000 and shall be allocated for the purposes set out in paragraph 3 of that article, as well as for the technical assistance costs of the various projects.

The Council of Ministers may authorize operations from the Fund in the amount of up to 100,000 thousand euros over the year 2009.

The Government shall semesterly inform Congress and the Senate of the amount, country of destination and conditions of operations authorized by the Council of Ministers under this Fund.

Article 63. Water and Sanitation Cooperation Fund.

The endowment to the Water and Sanitation Cooperation Fund will amount to Euro300,000 in 2009 and will be earmarked for the purposes set out in paragraph three of the additional sixtieth first provision of Law 51/2007 of 26 December on General State Budgets for 2008.

The Council of Ministers may authorize operations from the Fund for a maximum amount of up to Euro300,000 over the year 2009.

The Government shall semesterly inform Congress and the Senate of the amount, country of destination and conditions of operations authorized by the Council of Ministers under this Fund.

PART VI

Tax Rules

CHAPTER I

Direct taxes

Section 1.a Income Tax for Physical Persons

Article 64. Acquisition value update coefficients.

One. For the purposes of article 35, paragraph 2, of Law 35/2006 of 28 November, of the Tax on the Income of Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage, for transmissions of immovable property that do not affect economic activities that take place during 2009, the coefficients of updating the acquisition value will be as follows:

Year of acquisition

Enough

1994 and previous

1.2653

1995

1.3368

1996

1,2911

1997

1.2653

1998

1,2408

1999

1.2185

2000

1.1950

2001

1,1716

2002

1,1486

2003

1,1261

2004

1,1040

2005

1,0824

2006

1.0612

2007

1.0404

2008

1.0200

2009

1,0000

However, when investments had been made on 31 December 1994, the ratio 1.3368 would be applied.

The application of a coefficient other than the unit will require the investment to have been made more than a year in advance of the date of the transmission of the property.

Two. For the purpose of updating the value of acquisition provided for in the preceding paragraph, the coefficients applicable to real property affected by economic activities shall be the ones provided for in Article 70 of this Act.

Three. In the case of updated property elements in accordance with article 5 of the Royal Decree-Law 7/1996 of 7 June on urgent fiscal measures and the promotion and liberalization of economic activity, the following rules shall apply:

1.a The updated coefficients referred to in the preceding section shall apply on the acquisition price and the recorded amortizations corresponding to the same, without taking into account the amount of the net increase of the value resulting from the update operations.

2.a The difference between the amounts determined by the application of the above number will be reduced in the amount of the previous value of the property element.

To determine the previous value of the updated heritage element, the values that have been considered for the purpose of applying the update coefficients will be taken.

3.a The amount resulting from the operations described in the previous number shall be reduced by the net increase of value derived from the update operations provided for in the Royal Decree-Law 7/1996, the positive difference thus determined the amount of monetary depreciation.

4.a The gain or loss of property will be the result of reducing the difference between the transmission value and the accounting value in the amount of the currency depreciation referred to in the previous number.

Article 65. Reduction in the performance of work and certain returns of economic activities.

The following amendments to Act No. 35/2006 of 28 November on the Income Tax of Physical Persons and partial modification of the Tax Laws on Societies, on the Income of Non-Residents and on Heritage are made exclusively for the year 2009:

One. Article 20 is amended and read as follows:

"Article 20. Reduction in the performance of work.

1. Net work performance will be reduced by the following amounts:

(a) Contributors with net returns of work equal to or below 9,180 euros: 4,080 euros annually.

(b) Contributors with net returns of the work between 9,180,01 and 13,260 euros: 4,080 euros less the result of multiplying by 0.35 the difference between the performance of the work and 9,180 euros annually.

(c) Contributors with net returns of work greater than 13,260 euros or with rents, excluding the exempt ones, other than those of work greater than 6,500 euros: 2.652 euros per year.

2. The amount of the reduction provided for in paragraph 1 of this article will be increased by 100 per cent, in the following cases:

(a) Active workers over 65 years of age who continue or prolong work, under the conditions that are determined by regulation.

(b) Unemployed contributors registered in the employment office who accept a job that requires the transfer of their habitual residence to a new municipality, under the conditions that are regulated. This increase will be applied in the tax period in which the change of residence occurs and the next.

3. In addition, persons with disabilities who obtain returns from work as active workers will be able to lower the net performance of work by 3,264 euros per year.

This reduction will be Euro7,242 per year, for persons with disabilities who are active workers to prove that they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65 per cent.

4. As a result of the implementation of the reductions provided for in this article, the resulting balance cannot be negative."

Two. Paragraph 1 of article 32, paragraph 2, is amended and read as follows:

«1.o When the requirements set out in the 2nd paragraph are met, the net performance of economic activities shall be reduced in the following amounts:

(a) Contributors with net returns of economic activities equal to or below 9,180 euros: 4,080 euros annually.

(b) Contributors with net returns of economic activities between 9,180,01 and 13,260 euros: 4,080 euros less the result of multiplying by 0.35 the difference between the net performance of economic activities and 9,180 euros annually.

(c) Contributors with net returns of economic activities greater than 13,260 euros or with rents, excluding those exempted, other than those of economic activities greater than 6,500 euros: 2,652 euros per year.

In addition, persons with disabilities who obtain net returns resulting from the actual exercise of economic activities may reduce their net performance by 3,264 euros per year.

This reduction will be Euro7,242 per year, for persons with disabilities who effectively engage in economic activity and prove to need assistance from third parties or reduced mobility, or a degree of disability equal to or above 65 per cent."

Article 66. Minimum personal and family.

The following amendments to Act No. 35/2006 of 28 November on the Income Tax of Physical Persons and partial modification of the Tax Laws on Societies, on the Income of Non-Residents and on Heritage are made exclusively for the year 2009:

One. Article 57 is amended to read as follows:

"Article 57. Minimum of the taxpayer.

1. The minimum of the taxpayer will be, on a general basis, 5,151 euros per year.

2. When the taxpayer is over 65 years of age, the minimum will be increased by Euro918 per year. If the age is higher than 75 years, the minimum will be increased additionally by 1,122 euros per year. »

Two. Article 58 is amended to read as follows:

"Article 58. Minimum by descendants.

1. The minimum per descendants shall be, for each of them less than twenty-five years or with disabilities whatever their age, provided that they live with the taxpayer and do not have annual income, excluding the exempt ones, more than 8,000 euros, of:

1,836 euros per year for the first.

2.040 euros per year per second.

3,672 euros per year per third.

4.182 euros per year for the fourth and following.

For this purpose, the offspring shall be assimilated by persons linked to the taxpayer on the basis of guardianship and care, in the terms provided for in the applicable civil law.

Among other cases, the offenders who, depending on the taxpayer, are deemed to have been placed in specialized centres.

2. When the descendant is less than three years, the minimum referred to in paragraph 1 above will be increased by €2,244 per year.

In cases of adoption or placement, both pre-adoptive and permanent, such an increase will occur, regardless of the age of the minor, in the tax period in which it is registered in the Civil Registry and in the following two. Where registration is not required, the increase may be made in the tax period during which the corresponding judicial or administrative decision is made and in the following two. »

Three. Article 59 is amended to read as follows:

"Article 59. Minimum for ascenders.

1. The minimum per ascendant will be Euro918 per year, for each of them over 65 years of age or with disabilities regardless of their age living with the taxpayer and having no annual income, excluding the exempt ones, over €8,000.

Among other cases, disabled ascendants who, depending on the taxpayer, are considered to be placed in specialized centres.

2. When the ascendant is over 75 years, the minimum referred to in paragraph 1 above will be increased by Euro1,122. »

Four. Article 60 is amended to read as follows:

"Article 60. Minimum for disability.

The minimum for disability shall be the sum of the minimum for disability of the taxpayer and the minimum for disability of the ascendants and descendants.

1. The taxpayer ' s disability minimum will be EUR 2,316 per year when he is a disabled person and EUR 7,038 per year when he is a disabled person and credits a degree of disability equal to or above 65 per cent.

Such a minimum will be increased, in terms of assistance costs, to EUR 2,316 per year when crediting to need assistance from third parties or reduced mobility, or a degree of disability equal to or greater than 65 per cent.

2. The minimum for disability of ascendants or descendants shall be EUR 2,316 per year for each of the descendants or ascendants who generate the right to the application of the minimum referred to in articles 58 and 59 of this Law, which are persons with disabilities, regardless of their age. The minimum will be 7,038 euros per year, for each of them that credit a degree of minusvalia equal to or greater than 65 per cent.

Such a minimum will be increased, in terms of assistance costs, to EUR 2,316 per year per ascendant or descendant who credits need assistance from third parties or reduced mobility, or a degree of disability equal to or greater than 65 per cent.

3. For the purposes of this Tax, taxpayers who credit, under the conditions established by regulation, a degree of disability equal to or greater than 33 per cent shall be considered by persons with disabilities.

In particular, a degree of disability equal to or greater than 33 per cent in the case of social security pensioners who have recognized a pension of full, absolute or large permanent disability and in the case of passive class pensioners who have recognized a retirement pension or retirement for permanent incapacity for service or inutility shall be considered accredited. Similarly, a degree of disability equal to or above 65 per cent shall be deemed to be credited to persons whose incapacity is declared judicially, even if it does not reach that degree. »

Five. Article 61.4.a is amended to read as follows:

«4.a Notwithstanding the provisions of the preceding paragraph, in the event of the death of a descendant who generates the right to a minimum by descendants, the amount will be 1,836 euros per year for that descendant."

Article 67. General and complementary scales of the Tax.

The following amendments to Act No. 35/2006 of 28 November on the Income Tax of Physical Persons and partial modification of the Tax Laws on Societies, on the Income of Non-Residents and on Heritage are made exclusively for the year 2009:

One. Article 63, paragraph 1, is amended to read as follows:

"1. The portion of the general liquidable base that exceeds the amount of the personal and family minimum referred to in Article 56 of this Law shall be taxed as follows:

1.o The general liquidable base shall be applied to the types indicated on the following scale:

Liquidated base

-

Until euros

Total assessment

-

Euros

Liquidated base

-

Until euros

Applicable type

-

Percentage

0

0

17.707,20

15,66

17.707,20

2.772,95

3.30 p.m.

18,27

33.007,20

5.568.26

20.400,00

24,14

53.407,20

10.492,82

Forward

27.13

2. The resulting amount shall be reduced in the amount derived from applying to the part of the general liquidable base corresponding to the minimum of staff and family the scale provided in the previous one. »

Two. Article 74, paragraph 1, is amended and read as follows:

"1. The portion of the general liquidable base that exceeds the amount of the personal and family minimum referred to in Article 56 of this Law shall be taxed as follows:

1.o The general liquidable base shall be applied to the types of the autonomous scale of the Tax that, as provided for in Law 21/2001 of 27 December, regulating the fiscal and administrative measures of the new funding system of the Autonomous Communities of common regime and Cities with Autonomy Statute, have been approved by the Autonomous Community.

If the Autonomous Community had not approved the scale referred to in the preceding paragraph, the following additional scale shall apply:

Liquidated base

-

Until euros

Total assessment

-

Euros

Liquidated base

-

Until euros

Applicable type

-

Percentage

0

0

17.707,20

8,34

17.707,20

1.476.78

3.30 p.m.

9.73

33.007,20

2.965,47

20.400,00

12,86

53.407,20

5.588.91

Forward

15,87

2. The resulting amount shall be reduced in the amount derived from applying to the part of the general liquidable base corresponding to the minimum of staff and family the scale provided in the previous one. »

Article 68. Rules applicable in the joint taxation.

With effect from 1 January 2008, the 2.o number of section 84, paragraph 2, of Law 35/2006 of 28 November, of the Tax on the Income of Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage shall be drafted as follows:

«2.o In any form of family unit, the minimum amount provided for in article 57, paragraph 1, shall be applied, irrespective of the number of members included in the same.

For the quantification of the minimum referred to in article 57, paragraph 2, and article 60, paragraph 1, both of this Act, the personal circumstances of each spouse integrated into the family unit shall be taken into account.

In no case shall the application of the above minimums be carried out by the children, without prejudice to the amount appropriate for the minimum by descendants and disability. »

Article 69. Obligation to declare.

With effect from 1 January 2008, section 96, paragraphs 2 and 3, of Law 35/2006 of 28 November, of the Income Tax of Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage shall be drafted as follows:

«2. However, taxpayers will not be required to obtain income from only the following sources, either individually or jointly:

(a) Complete surrenders of work, with the limit of 22,000 euros per year.

(b) Complete surrenders of the capital furniture and property gains subject to retention or payment, with the combined limit of 1,600 euros per year.

(c) Real estate rents charged under Article 85 of this Law, full returns of the capital furniture not subject to retention derived from letters of the Treasury and subsidies for the acquisition of official protection or priced housing, with the joint limit of 1,000 euros per year.

In no case shall taxpayers who obtain exclusively full returns of work, capital or economic activities, as well as property gains, with the combined limit of 1,000 euros per year and property losses of less than 500 euros.

3. The limit referred to in paragraph 2 (a) above shall be Euro1,200 for taxpayers who obtain full returns of work in the following assumptions:

(a) Where they come from more than one payer. However, the limit will be 22,000 euros per year in the following assumptions:

1.o If the sum of the amounts received from the second and remaining payers, by order of amount, does not exceed the amount of 1,500 euros per year.

2.o In the case of contributors whose only performances of work consist of passive benefits referred to in article 17.2.a of this Law and the determination of the applicable type of retention would have been carried out in accordance with the special procedure that is regulated.

(b) When compensatory pensions of the spouse or annuities for foods other than those provided for in article 7 of this Act are obtained.

(c) When the payer of the returns of the work is not obliged to retain according to the statutory provisions.

(d) When full performances of work subject to fixed type of retention are perceived. »

Section 2.a Corporate Tax

Article 70. Coefficients of monetary correction.

One. With effect on the tax periods to be initiated during 2009, the coefficients provided for in article 15.9.a) of the consolidated text of the Law on the Tax on Societies, approved by Royal Legislative Decree 4/2004 of 5 March, according to the time of acquisition of the transmitted property element, shall be as follows:

Enough

Prior to 1 January 1984

2.2450

In the year 1984

2,0385

In the year 1985

1.8826

In 1986

1.7724

In the year 1987

1.6884

In the year 1988

1.6130

In 1989

1.5427

In the year 1990

1,4823

In the year 1991

1,4316

In the year 1992

1.3999

In the year 1993

1,3816

For the year 1994

1.3567

In the year 1995

1,3024

In the year 1996

1.2404

In 1997

1.2127

In the year 1998

1.1970

In the year 1999

1.1887

In the year 2000

1,1827

In the year 2001

1.1583

In the year 2002

1,1443

In the year 2003

1.1250

In 2004

1,1142

In 2005

1,0995

In the year 2006

1.0779

In the year 2007

1,0547

In the year 2008

1,0220

In the year 2009

1,0000

Two. The coefficients will be applied as follows:

(a) On the purchase price or production cost, attending the year of acquisition or production of the property element. The coefficient applicable to improvements will be for the year in which they were made.

(b) About the recorded amortizations, according to the year in which they were performed.

Three. In the case of updated property elements in accordance with Article 5 of the Royal Decree-Law 7/1996 of 7 June, the coefficients shall be applied on the acquisition price and on the recorded amortizations corresponding to the same, without taking into account the amount of the net increase of value resulting from the update operations.

The difference between the amounts determined by the application of the provisions of the preceding paragraph shall be reduced in the amount of the previous value of the property element and the result shall apply, as appropriate, the coefficient referred to in article 15, paragraph 9 (c), of the consolidated text of the Law on the Tax on Societies.

The amount resulting from the operations described in the preceding paragraph shall be reduced by the net increase of value derived from the update operations provided for in the Royal Decree-Law 7/1996, the positive difference thus determined the amount of the monetary depreciation referred to in article 15, paragraph 9, of the consolidated text of the Companies Tax Act.

To determine the previous value of the updated heritage element, the values that have been considered for the purposes of applying the coefficients set out in paragraph 1 shall be taken.

Article 71. Fractured payment of the Societies Tax.

In respect of the tax periods that begin during 2009, the percentage referred to in article 45, paragraph 4, of the consolidated text of the Law on the Tax on Societies, approved by the Royal Legislative Decree 4/2004 of 5 March, will be 18 per cent for the mode of payment provided for in paragraph 2 thereof. The deductions and bonuses referred to in this section shall include all others that apply to the passive subject.

For the modality provided for in article 45, paragraph 3, of the consolidated text of the Society Tax Law, the percentage will be the result of multiplying by five sevenths the type of rounded by default.

They shall be obliged to apply the modality referred to in the preceding paragraph to the passive subjects whose volume of operations, calculated in accordance with article 121 of Law 37/1992 of 28 December, of the Added Value Tax, has exceeded the amount of 6,010,121,04 euros for the twelve months prior to the date of the start of the tax periods in 2009.

Section 3.a Local taxes

Article 72. Property Tax.

One. With the effect of 1 January 2009, all the cadastral values of real estate will be updated through the application of coefficient 1.02. This coefficient shall be applied in the following terms:

(a) In the case of real property valued according to the data collected in the Real Estate Catastro, the value assigned to such property will be applied for 2008.

(b) In the case of catastrophic values notified in the 2008 period, obtained from the application of partial securities positions approved in the aforementioned period, shall be applied on such values.

(c) In the case of real property that had suffered alterations of its characteristics according to the data in the Inmobiliario Catastro, without such variations having been effective, the mentioned coefficient will apply on the value assigned to such properties, under the new circumstances, by the Directorate General of the Catastro, with application of the modules that had served as the basis for the establishment of the cadastral values of the rest of the real estate of the municipality.

(d) In the case of rustic properties that are valued, with effects 2009, according to the provisions of paragraph 1 of the first transitional provision of the consolidated text of the Law of the Inmobiliario Catastro, the coefficient will only be applied on the catastral value in force in the year 2008 for the land of the property not occupied by the buildings.

Two. The catastrophic values obtained from the application of the Total Values Papers approved between 1 January 1999 and 30 June 2002, as well as the values resulting from the Partial Values Agreements approved from the first of the dates indicated in the municipalities where the second section of Law 53/1997, of 27 November, is partially amended,

Three. The increase in the catastrophic values of the rustic real estate provided for in this article will have no effect on the tax base limit of the farms that condition the inclusion in the Agrarian Special Regime of the Social Security of Workers by Propia Account, which will continue to be governed by its specific legislation.

CHAPTER II

Indirect taxes

Single section. Tax on Parental Transmissions and Documented Legal Acts

Article 73. Scale by transmissions and rehabilitations of large and nobility titles.

With effect from 1 January 2009, the scale referred to in article 43, paragraph 1, of the consolidated text of the Law on the Tax on Parental Transmissions and Documented Legal Acts, adopted by Royal Legislative Decree 1/1993 of 24 September, will be as follows:

Scale

Direct transmissions

-

Euros

Cross-sectional transmissions

-

Euros

Rehabilitations and recognition of foreign titles

-

Euros

1.o For every title with greatness

2.543

6.374

15.282

2. For every greatness without title

1.818

4.557

10.910

3.o For every title without greatness

725

1.818

4.373

CHAPTER III

Other Tributes

Article 74. Rates.

One. The fixed rates of the State Treasury rates are raised from 1 January 2009 to the amount resulting from the application of coefficient 1.02 to the required amount during 2008, taking into account the provisions of article 74.One of Law 51/2007 of 26 December of the General Budgets of the State for the year 2008.

Except as provided for in the previous paragraph, the rates that had been created or subject to specific updating by standards issued in 2008.

The rates required by the Directorate-General for Road Transport provided for in article 27 of Act No. 13/1996 of 30 December on Fiscal, Administrative and Social Measures shall, once the above coefficient is applied, be adjusted to two decimals by default if the third decimal is less than five and by excess, otherwise.

Two. With regard to the port rates regulated by Act No. 48/2003 of 26 November on the economic regime and the provision of services of the ports of general interest, they are exempt from the application of the increase provided for in paragraph One at the rate for the special use of the public domain in the exercise of commercial, industrial and service activities, as provided for by this Law a specific regime of updating for the same.

Three. Fixed rates are considered for those who are not determined by a percentage of the base or whose basis is not valued in monetary units.

Four. The fixed rates and amounts set out in article 3, paragraph 4, of the Royal Decree-Law 16/1977 of 25 February, which regulates the criminal, administrative and tax aspects of the games of luck, envite or random, in the amount required during the year 2008, in accordance with article 74.

Article 75. Rates for the issuance of the National Document on Electronic Identity and Passport, as well as certain documents on immigration and aliens.

With effect of 1 January 2009 and indefinite validity, the following rates are amended:

One. Section 6 of Act No. 84/1978 of 28 December amending the issuance rate of the National Identity Document, which reads as follows:

"Article 6. Tax fee.

The tax fee required by the issuance of the National Identity Document will be 10 euros. Excesses of the cost of the expedition, if they exist, will be borne by the General Budgets of the State. »

Two. The amount of the rate per issue of the Passport, regulated by Decree 466/1960 of 10 March, is established in 20 euros.

Three. The concepts of fees 4.1, 4.2, 4.5 and 5.8 of the annex to Order PRE/3654/2007 of 14 December, which establishes the amount of fees for the granting of administrative authorizations, issuance of immigration and alien documents, or processing of border visas, shall be drafted as follows:

Impossible fact

Import in euros

4.1 Initial TIE documenting temporary residence authorization

15

4.2 TIE documenting the renewal of temporary residence authorization

18

4.5 Community Resident Registration Certificate or Family Residence Card of a Union Citizen

10

5.8 Authorization back

10

Article 76. Central Traffic Headquarters rates.

With effect from 1 January 2009 and indefinite validity, article 6 of Law 16/1979 of 2 October on Central Traffic Headquarters Rates is amended to read as follows:

"Article 6. Tax fee.

The rates will be required according to the following rates:

Euros

Group I. Movement permits:

1. Movement permit issuance

90,00

2. Expedition of motor circulation licenses and changes of ownership of the same

25,00

3. Processing of request for additional circulation authorizations and their modifications under Article 14 of the General Vehicle Regulations: including in the amount of the rate any modification of the initial authorization

120,00

4. Temporary permits and authorizations for transfers and testing of vehicles and special authorizations on the basis of the vehicle or use of the road

18,60

5. Changes of ownership of movement permits

50,00

6. Change of ownership of the movement permit by merger, excision or non-dinerary contribution of branches of activity of entities of their holders

9.00

Group II. Conduction permits:

1. Obtaining the driving permit of any class prior examination or exchange that requires practical driving tests

85,00

2. Obtaining driving licences

40,00

3. Obtaining driving permits or licenses for having lost the credit of points or for redemption, when the latter does not require practical driving tests

26,00

Group III. Drivers' training and recognition centers:

1. Authorization of opening and operation or registration of particular schools of drivers or sections thereof, of other training centers, or of centers of recognition of drivers

400,00

2. Modification of the operating authorization by alteration of the personal or material elements of the particular schools of conductors or sections thereof, of other training centers, or of centers of recognition of conductors: with or without inspection

40,00

3. Expedition of certificates of fitness for directors and teachers of particular schools of drivers and other qualifications whose issuance is attributed to the General Directorate of Traffic, as well as duplicates of the same

90,20

Group IV. Other rates:

1. Annotations of any kind in the files, supply of data, certifications, bearings, authentic copies when the issuance of duplicate, breakdown of documents and sealing of any plates or books is not appropriate

7.80

2. Inspection under regulatory precept (up to two per year)

72.20

3. Extension of driving permits

22,00

If, on the basis of psychophysical skills, they are obliged to apply for the extension of an administrative permit or authorization to conduct, more often than would normally correspond to them by age, they shall be entitled to a bonus that varies depending on the time given as listed below.

3.1 Extension of permits or other driving authorizations (BTP) up to 1 year (80 % discount)

4.40

3.2 Extension of permits or other driving authorizations (BTP) up to 2 years (60 % discount)

8,80

3.3 Extension of permits or other driving authorizations (BTP) up to 3 years (40 % discount)

13,20

3.4 Extension of permits or other driving authorizations (BTP) up to 4 years (20 % discount)

17.60

4. Duplicates of driving and circulation permits and licenses

18,80

5. Other authorizations granted by the Agency

9,40

6. Annotation of the result of the technical inspection of vehicles in the Central Traffic Headquarters Vehicle Registry, where there is a statutory obligation to perform the aforementioned inspection

3.50

7. Provision of escort, control and regulation of the movement of vehicles that, due to their technical characteristics or due to the loads that carry exceed the masses and maximum dimensions authorized or transit at speeds below the statutory minimums, carried out by the agents of the Civil Guard Traffic Group:

Rate: Euros per hour and service agent

30,00»

Article 77. Quantification of the rate per reservation of the radioelectric public domain.

One. The radio-electric public domain reserve rate established by Act No. 32/2003 of 3 November, General of Telecommunications, is to be calculated by the expression:

T = [N × V] / 166,386 = [S(km2) × B (kHz) × F (C1C2C3C4C5] / 166,386

Where:

N = is the number of radio-electric reserve units (URR) that is calculated as the product of S × B, that is, area in square kilometers of the service area, by bandwidth expressed in kHz.

V = is the value of the RCU, which is determined according to the five C coefficients, established in the General Telecommunications Act, and whose quantification, in accordance with that Law, shall be established in the General Budgets of the State Act.

F (C1C2C3C4C5) = is the function that relates the five coefficients Ci. This function is the product of the five coefficients indicated above.

The amount, in euros, to meet in connection with this annual rate will be the result of dividing between the type of conversion contemplated in Law 46/1998, of 17 December, of Introduction of the Euro, the result of multiplying the amount of radio reserve units of the public domain reserved for the value assigned to the unit:

T = [N × V] / 166,386 = [S(km2) × B (kHz) × F (C1 × C2 × C3 × C4 × C5] / 166,386

In cases of radio-electric public reserves affecting the entire national territory, the value of the area to be considered for the calculation of the rate is the extension of the rate, which according to the National Statistical Institute is 505,990 square kilometres.

In the relevant radio communications services, the area to be considered may include, where appropriate, the area for the Spanish territorial sea. To set the value of the C parameters1 a C5 In each radio communication service, the meaning assigned to them by Act No. 32/2003 of 3 November, General of Telecommunications and the regulations that develop it has been taken into account.

These five parameters are as follows:

1.o Coefficient C1: Degree of use and congestion of different bands and in different geographical areas. The following concepts are valued:

Number of frequencies by concession or authorization.

Urban or rural areas.

Service zone.

2. Coefficient C2: Type of service for which it is intended to be used and, in particular, if it is prepared for those who provide it the public service obligations contained in Title III of the General Telecommunications Act. The following concepts are valued:

Support to other networks (infrastructure).

Third-party benefit.

Self-prestation.

Telephone services with exclusive rights.

Broadcasting services.

3.o Coefficient C3: Band or sub-band of the spectrum. The following concepts are valued:

Radioelectric characteristics of the band (width for requested service).

Gang usage forecasts.

Exclusive or shared use of the sub-band.

4.o Coefficient C4: Equipment and technology used. The following concepts are valued:

Conventional networks.

Random allocation networks.

Radiolink modulation.

Radiation diagram.

5.o Coefficient C5: Economic value derived from the use or use of the reserved public domain. The following concepts are valued:

Non-commercial experiences.

Economic profitability of service.

Social interest of the band.

Uses derived from market demand.

Population density.

Considering the different factors affecting the determination of the rate, various modalities have been established for each service to each of which an identification code is assigned.

The following are the weighting factors of the different coefficients, as well as their possible value margin for reference value. This reference value is that which is taken by default, which is applied in cases where, by the nature of the service or the reservation made, the corresponding parameter is not applicable.

Coefficient C1: This parameter takes into account the degree of occupation of different frequency bands for a given service. To this end, a tabulation has been made on frequency margins, the lower and upper ends of which include bands typically used in the respective services. It also contemplates this parameter the geographical area of use, usually distinguishing between areas of high interest and high use, which are assimilated to large urban concentrations, and areas of low interest and low utilization as rural environments may be. It is part of a unitary or reference value for the less congested bands and in low-use geographical areas, raising the relative cost up to a maximum of two for these concepts for the most demanded frequency bands and in areas of high interest or use.

Concept

Scale of values

Comments

Reference value.

1

Application in one or more modalities in each service.

Value margin.

1-2

-

High area/low utilization.

+ 25%

Application according to specific criteria for services and frequency bands in the modalities and concepts affected.

Band demand.

Up to 20 %

Concessions and users.

Up to 30 %

Coefficient C2: This coefficient makes a distinction between self-imposed networks and those aimed at providing third parties with a radio communication service with economic counterfeiting. The latter have taken into account the consideration in their case of public service, taking into account in the value of this coefficient the public service bonus set out in Annex I to Law 32/2003 of 3 November, General of Telecommunications, which is included in the value set for this parameter.

Concept

Scale of values

Comments

Reference value.

1

Application in one or more modalities in each service.

Value margin.

1-2

-

Provision to third parties/authorisation.

Up to 10 %

Application according to specific criteria for services and frequency bands in the modalities and concepts affected.

Coefficient C3: With the C coefficient3 The possible modalities of granting the radio-electric public domain reservation of a certain frequency or sub-band of frequencies are considered, exclusively or shared with other users in a given geographical area. These possibilities are applicable in the case of mobile service. For other services, the reservation of radioelectric public domain must be exclusively by the nature of the same. Those reservations requested in non-serviceable bands, depending on the usage trends and forecasts of the National Frequency Attribution Table (CNAF), are penalized at a higher rate, in order to promote the trend towards the harmonization of radioelectric uses, which is reflected in the assessment of this coefficient.

Concept

Scale of values

Comments

Reference value.

1

Application in one or more modalities in each service.

Value margin.

1-2

-

Exclusive/shared frequency.

Up to 75%

Application according to specific criteria for services and frequency bands in the modalities and concepts affected.

Idoneity of the frequency band.

Up to 60%

Coefficient C4: With this coefficient it is possible to ponder in a different way the different technologies or systems used, favoring those that make a more efficient use of the radio spectrum with respect to other technologies. Thus, for example, in mobile networks, the use of channel random allocation systems against traditional fixed allocation systems is encouraged. In the case of radiolinks, the type of modulation used is a determining factor in assessing the transmission capacity of information per unit of bandwidth and this has been taken into account in a general manner, considering the technologies available according to the frequency band. The new sound broadcasting and digital television systems have been contemplated in radio broadcasting, as well as analog classics.

Concept

Scale of values

Comments

Reference value.

2

Application in one or more modalities in each service.

Value margin.

1-2

-

Technology used/reference technology.

Up to + 50%

Application according to specific criteria for services and frequency bands in the modalities and concepts affected.

Coefficient C5: This coefficient considers the aspects of social relevance of a particular service compared to other services of similar nature from the radioelectric point of view. It also contemplates the relative economic interest or profitability of the service rendered, taxing more per unit of bandwidth those services of high interest and profitability compared to others that, while similar from the radioelectric point of view, offer a very different profitability and have different consideration from the point of view of social relevance.

In radio broadcasting, given the peculiarities of the service, it has been considered a determining factor in setting the rate of a certain radio-electric public domain reserve, population density within the service area of the station considered.

When the frequency reserve is intended for the production of experimental and uninterrupted emissions for the holder of the same, or other purpose than the research and development of new technologies for a limited and defined period of time, the value of the C5 coefficient in these cases will be 15% of the overall value.

Concept

Scale of values

Comments

Reference value.

1

Application in one or more modalities in each service.

Value margin.

 0

-

Economic profitability.

Up to 30 %

Application according to specific criteria for services and frequency bands in the modalities and concepts affected.

Social interest service.

Up to 20%

Population.

Up to 100 %

Non-commercial experiences.

- 85 %

Calculation of the rate per reservation of radioelectric public domain.

Radio services and modalities considered

The following groups or classifications are considered:

1. Mobile services.

1.1 Earth mobile service and other partners.

1.2 Land mobile service with national coverage.

1.3 Automatic mobile phone systems (TMA).

1.4 Maritime mobile service.

1.5 Aircraft mobile service.

1.6 Mobile satellite service.

2. Fixed service.

2.1 Fixed service point to point.

2.2 Fixed service point to multipoint.

2.3 Satellite fixed service.

3. Broadcasting Service.

3.1 Sound broadcasting.

Long wave and medium wave sound broadcasting (OL/OM).

Short-wave sound broadcasting (OL).

Sound broadcasting with frequency modulation (FM).

Earth digital sound broadcasting (T-DAB).

3.2 Television.

Television (analogue).

Terrestrial digital television (DVB-T).

3.3 Radio broadcasting services.

4. Other services.

4.1 Radionavigation.

4.2 Radiodetermination.

4.3 Radiolocation.

4.4 Satellite services, such as space research, space operations and others.

4.5 Services not covered in previous sections.

Taking into account these radio-electric service groups, possible frequency bands for service delivery and the five coefficients with their corresponding concepts or factors to be considered to calculate the rate of different radio-electric domain reserves of a given service, the following modalities are obtained.

1. Mobile services

1.1 Earth mobile service and associated services. – This classification includes radio-electric public domain reserves for terrestrial mobile networks and other modalities such as port and boat movement operations and narrow-band monochannel links.

The five parameters set out in article 73 of the General Telecommunications Act require the distinction in networks of the terrestrial mobile service, at least the following modalities, and differentiatedly evaluate the criteria for setting the rate of a particular reservation.

Each modality has tabulated the frequency margins that need to be distinguished for the purpose of calculating the rate to take into account the relative occupation of the different frequency bands and other aspects contemplated in the General Telecommunications Law, such as the suitability or not of a certain frequency band for the service considered.

Within these frequency margins, radio-electric public domain reserves will only be granted in the frequencies bands reserved at the CNAF to the service considered.

In general, for mobile service networks, for the purpose of calculating the rate, the modality of geographical area of high use, provided that the coverage of the network comprises, in whole or in part, populations with more than 50,000 inhabitants. For networks with frequencies in different bands the concept of geographical area will be applied independently for each of them.

1.1.1 Mobile service fixed assignment/shared frequency/low-use area/self-prestation. - In these cases, the surface to be considered is the one in the corresponding radio-electric public domain reserve, with a minimum surface of 1000 square kilometres.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 100 MHz

1.2

1.25

1

1.3.

0,4707

1111

100-200 MHz

1.7.

1.25

1

1.3.

0.5395

1112

200-400 MHz

1.6

1.25

1.1.

1.3.

0.4937

1113

400-1,000 MHz

1.5

1.25

1.2

1.3.

0.4590

1114

1,000-3,000 MHz

1.1.

1.25

1.1.

1.3.

0.4590

1115

3.000 MHz

1

1.25

1.2

1.3.

0.4590

1116

1.1.2 Mobile service fixed assignment/shared frequency/high-use area/self-prestation. – In these cases, the area to be considered is the one contained in the corresponding radio-electric public domain reserve, with a minimum area of 1,000 square kilometres.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 100 MHz

1.4

1.25

1

1.3.

0,4707

1121

100-200 MHz

2

1.25

1

1.3.

0.5395

1122

200-400 MHz

1,8

1.25

1.1.

1.3.

0.4937

1123

400-1,000 MHz

1.7.

1.25

1.2

1.3.

0.4590

1124

1,000-3,000 MHz

1.25

1.25

1.1.

1.3.

0.4590

1125

3.000 MHz

1,15

1.25

1.2

1.3.

0.4590

1126

1.1.3 Fixed mobile service/exclusive frequency/low-use/self-imposed area. – In these cases, the area to be considered is the one contained in the corresponding radio-electric public domain reserve, with a minimum area of 1,000 square kilometres.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 100 MHz

1.2

1.25

1.5

1.3.

0,4707

1131

100-200 MHz

1.7.

1.25

1.5

1.3.

0.5395

1132

200-400 MHz

1.6

1.25

1.65

1.3.

0.4937

1133

400-1,000 MHz

1.5

1.25

1,8

1.3.

0.4590

1134

1,000-3,000 MHz

1.1.

1.25

1.65

1.3.

0.4590

1135

3.000 MHz

1

1.25

1,8

1.3.

0.4590

1136

1.1.4 Fixed mobile service/exclusive frequency/high-use/self-release area. – In these cases, the area to be considered is the one contained in the corresponding radio-electric public domain reserve, with a minimum area of 1,000 square kilometres.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz; 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 100 MHz

1.4

1.25

1.5

1.3.

0,4707

1141

100-200 MHz

2

1.25

1.5

1.3.

0.5395

1142

200-400 MHz

1,8

1.25

1.65

1.3.

0.4937

1143

400-1,000 MHz

1.7.

1.25

1,8

1.3.

0.4590

1144

1,000-3,000 MHz

1.25

1.25

1.65

1.3.

0.4590

1145

3.000 MHz

1,15

1.25

1,8

1.3.

0.4590

1146

1.1.5 Mobile service fixed assignment/exclusive frequency/any area/prestation to third parties. – In these cases the surface to be considered is the one in the corresponding radioelectric public domain reserve, establishing a minimum surface of 1000 square kilometres.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 100 MHz

1.4

1.375

1.5

1.3.

0,4707

1151

100-200 MHz

2

1.375

1.5

1.3.

0.5395

1152

200-400 MHz

1,8

1.375

1.65

1.3.

0.4937

1153

400-1,000 MHz

1.7.

1.375

1,8

1.3.

0.4590

1154

1,000-3,000 MHz

1.25

1.375

1.65

1.3.

0.4590

1155

3.000 MHz

1,15

1.375

1,8

1.3.

0.4590

1156

1.1.6 Mobile Service Allocation/Exclusive Frequency/any area/authorisation. – In these cases the surface to be considered is the one in the corresponding radio-electric public domain reserve, with a minimum surface of 1,000 square kilometres.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 100 MHz

1.1.

1.25

2

1

0.1491

1161

100-200 MHz

1.6

1.25

2

1

0.1491

1162

200-400 MHz

1.7.

1.25

2

1

0.1491

1163

400-1,000 MHz

1.4

1.25

2

1

0.1491

1164

1,000-3,000 MHz

1.1.

1.25

2

1

0.1491

1165

3.000 MHz

1

1.25

2

1

0.1491

1166

1.1.7 Mobile service random assignment/exclusive frequency/any area/prestation to third parties. – In these cases the surface to be considered is the one contained in the corresponding radioelectric public domain reserve, establishing a minimum surface of 1000 square kilometres.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 100 MHz

1.1.

1.375

2

1

0.1491

1171

100-200 MHz

1.6

1.375

2

1

0.1491

1172

200-400 MHz

1.7.

1.375

2

1

0.1491

1173

400-1,000 MHz

1.4

1.375

2

1

0.1491

1174

1,000-3,000 MHz

1.1.

1.375

2

1

0.1491

1175

3.000 MHz

1

1.375

2

1

0.1491

1176

1.1.8 Radiobusqueda (exclusive frequency/any area/prestation to third parties). – In these cases the surface to be considered is the one contained in the corresponding radio-electric public domain reserve.

National networks will apply the surface value for the entire national territory.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz or 25 kHz) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

F. 50 MHz UN 34

1

2

1

2

19,5147

1181

50 ”F” 174 MHz

1

2

1

1.5

0.3444

1182

CNAF UN 24

1

2

1.3.

1

0.3444

1183

1.1.9 Short-range devices: Remotes, alarms, data, etc./any area.– Short-range device installations are included in this heading as long as the network coverage radio is not more than 3 kilometres in any direction.

For networks of greater distance of coverage the corresponding modality will be applied between the rest of mobile services or fixed service depending on the nature of the service and characteristics of the network.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (10, 12,5, 25 or 200 kHz) in cases that are applicable by the number of frequencies used. If the technical characteristics of the emission do not apply any channeling between the indicated ones will be taken the bandwidth of the denomination of the emission or, failing, the totality of the corresponding frequency band intended in the CNAF for these applications will be applied.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 50 MHz

1.7.

1.25

1.5

1

19,5147

1191

50-174 MHz

1,8

1.25

1.5

1

19,5147

1192

406-470 MHz

2

1.25

1.5

1

19,5147

1193

862-870 MHz

1.7.

1.25

1.5

1

19,5147

1194

▪ 1,000 MHz

1.5

1.25

1.5

1

19,5147

1195

1.2 National Mobile Service.

1.2.1 Mobile service fixed assignment/national coverage networks.

This heading shall apply only to the qualifications granted prior to 1 January 2007 and until the end of its term of validity. In the event of an extension, at the end of the application of the above-mentioned titles, the modality codes that in each case correspond to those included in headings 1.1.5 or 1.1.6 shall be applied.

In such cases, the area to be considered is that of the entire national territory.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 100 MHz

1.4

1.375

2

1.25

8,800 10-3

1211

100-200 MHz

1.6

1.375

2

1.25

8,800 10-3

1212

200-400 MHz

1.44

1.375

2

1.25

8,800 10-3

1213

400-1,000 MHz

1.36

1.375

2

1.25

8,800 10-3

1214

1,000-3,000 MHz.

1.25

1.375

2

1.25

8,800 10-3

1215

3.000 MHz

1,15

1.375

2

1.25

8,800 10-3

1216

1.2.2 Mobile service random assignment/national coverage networks. – In these cases the area to be considered is that of the entire national territory.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, another) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 100 MHz

1.1.

1.375

2

1

9,383 10-3

1221

100-200 MHz

1.6

1.375

2

1

9,383 10-3

1222

200-400 MHz

1.7.

1.375

2

1

9,383 10-3

1223

400-1,000 MHz

1.4

1.375

2

1

9,383 10-3

1224

1,000-3,000 MHz.

1.1.

1.375

2

1

9,383 10-3

1225

3.000 MHz

1

1.375

2

1

9,383 10-3

1226

1.3 Automatic and associated mobile phone systems. – The modalities contemplated in this section are as follows:

1.3.1 Rural cellular access telephone system. – The area to be considered is that of the entire national territory. –The bandwidth (kHz) to take into account is the result of multiplying the value of channeling (25 kHz) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

CNAF UN 40

2

1

1

1,8

1,494 10-2

1311

1.3.2 GSM system (prestation to third parties). – The area to be considered is that of the entire national territory.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of the channeling (200 kHz) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

CNAF UN 41

2

2

1

1,8

3,543 10-2

1321

1.3.3 DCS-1800 system (prestation to third parties). – The area to be considered is that of the entire national territory.

The bandwidth (kHz) to take into account is the result of multiplying the value of channeling (200 kHz) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

CNAF UN 48

2

2

1

1.6

3.190 10-2

1331

1.3.4 This epigraph has been suppressed.

1.3.5 Third Generation Mobile Communications, UMTS System (Third-party loan). – The area to be considered is that of the entire national territory.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (5,000 kHz) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

CNAF UN 48

2

2

1

1.5

4,251 10-2

1351

1.3.6 European railway communications system (GSM-R). – The surface to be considered is that which results from multiplying the sum of the lengths of all the road routes, expressed in kilometers, by a width of ten kilometers.

The bandwidth to be taken into account will be the total bandwidth assigned in kHz.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

CNAF UN 40

2

2

1

1,8

0.02812

1361

1.3.7 Mobile communications on board aircraft. – The surface to consider will be 1 Km2 for every 200 aircraft or fraction.

The bandwidth to be considered will be the total assigned depending on the technology used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

In frequencies provided for in CNAF

1.4

2

1

1

1,20

1371

1.4 Maritime mobile service.

1.4.1 Maritime mobile service. - In these cases, the surface to be considered is the one contained in the corresponding radio-electric public domain reserve.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f; 30 MHz

1

1.25

1.25

1

0.1146

1411

30-300 MHz

1.3.

1.25

1.25

1

0.9730

1412

1.5 Aircraft mobile service.

1.5.1 Aircraft mobile service. - In these cases, the surface to be considered is the one contained in the corresponding radio-electric public domain reserve.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of channeling (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f; 30 MHz

1

1.25

1.25

1

0.1146

1511

30-300 MHz

1.3.

1.25

1.25

1

0.1146

1512

1.6 Mobile satellite service. – In this service the area to be considered will be corresponding to the area of the authorized service area of the system or station in question which, in general, will be the area for the entire national territory, establishing a minimum area of 100,000 square kilometres.

The bandwidth for each frequency will be the bandwidth reserved to the system, computing the sum of the bandwidth of the ascending link and the bandwidth of the descending link.

1.6.1 Mobile satellite communications service.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

In frequencies provided for in CNAF

1

1.25

1

1

1,950 10-3

1611

1.6.2 Mobile satellite service.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

Banda 10-15 GHz

1

1

1

1

0.865 10-5

1621

Banda 1.500-1.700 MHz

1

1

1

1

7.852 10-5

1622

1.6.3 Mobile satellite service.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

Banda 1.500-1.700 MHz

1

1

1

1

2.453 10-4

1631

2. Fixed service

2.1 Fixed service point to point. – In each of the tabulated frequency margins the service considered can be provided only in the frequencies bands intended for it in the CNAF.

Generally speaking, for fixed service frequency reserves point-to-point, it will apply for the purpose of calculating the rate, the modality of geographical area of high use in those individual vains or that are part of an extensive radio-electric network, in which one of the extreme stations of the vanos are located in some population with more than 250,000 inhabitants, or in their proximity or the main beam of the radio links the atraviese to their receiving station. Also, for those radio links where double polarization frequencies are booked, it will be considered, for the purpose of calculating the rate, as if it were to reserve a double number of frequencies.

For each frequency used it will take its nominal value regardless of whether the ends of the channel could comprise two of the margins of tabulated frequencies, and if this nominal value matches one of those ends, the margin will be taken for which a lower amount of the rate results.

2.1.1 Fixed service point-to-point/exclusive frequency/low-use/self-prestation zone. –The surface to consider is the one that results from multiplying the sum of the lengths of all the vains for a width of one kilometer.

The bandwidth (kHz) to take into account is the result of multiplying the value of the channeling used or, in its absence, the bandwidth will be taken, according to the name of the broadcast, by the number of frequencies used in each direction of the radiolink.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 1,000 MHz

1.3.

1

1.3.

1.25

0.4286

2111

1,000-3,000 MHz

1.25

1

1.45

1.2

0.4286

2112

3,000-10.000 MHz

1.25

1

1,15

1,15

0.4019

2113

10-24 GHz

1.2

1

1.1.

1,15

0.3616

2114

24-39.5 GHz

1.1.

1

1.05

1.1.

0.3616

2115

39.5-105 GHz

1

1

1

1

0,0821

2116

2.1.2 Fixed service point-to-point/exclusive frequency/high-use area/self-prestation. –The surface to consider is the one that results from multiplying the sum of the lengths of all the vains for a width of one kilometer.

The bandwidth (kHz) to take into account is the result of multiplying the value of the channeling used, or, in its absence, will take the bandwidth, according to the name of the broadcast, by the number of frequencies used in each direction of the radiolink.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 1,000 MHz

1.6

1

1.3.

1.25

0.4286

2121

1,000-3,000 MHz

1.55

1

1.45

1.2

0.4286

2122

3,000-10.000 MHz

1.55

1

1,15

1,15

0.4019

2123

10-24 GHz

1.5

1

1.1.

1,15

0.3616

2124

24-39.5 GHz

1.3.

1

1.05

1.1.

0.3616

2125

39.5-105 GHz

1.2

1

1

1

0,0821

2126

2.1.3 Fixed service point-to-point/exclusive frequency/low-use/budgeting area to third parties. – This epigraph has been suppressed.

2.1.4 Fixed service point-to-point/exclusive frequency/high utilization zone/prestation to third parties. – This epigraph has been suppressed.

2.1.5 Fixed service point-to-point/exclusive frequency/prestation to third parties. –The surface to consider is the one that results from multiplying the sum of the lengths of all the vains for a width of one kilometer.

The bandwidth (kHz) to take into account is the result of multiplying the value of the channeling used or, in its absence, the bandwidth will be taken, according to the name of the broadcast, by the number of frequencies used in each direction of the radiolink.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 1,000 MHz

1.3.

1

1.3.

1.25

0.1869

2151

1,000-3,000 MHz

1.25

1

1.7.

1.2

0.1869

2152

3,000-10.000 MHz

1.25

1

1,15

1,15

0.1752

2153

10-24 GHz

1.2

1

1.1.

1,15

0.1576

2154

24-39.5 GHz

1.1.

1

1.05

1.1.

0.1576

2155

39.5-105 GHz

1

1

1

1

0.0359

2156

2.1.6 Fixed service point-to-point/spectrum reserves throughout the national territory. – In these cases, for the purpose of calculating the corresponding rate, the reserved bandwidth, expressed in kHz, will be considered on the surface of the entire national territory, regardless of the reuse of all or part of the assigned band.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 1,000 MHz

1.3.

1

1.3.

1.25

2,359 10-3

2161

1,000-3,000 MHz

1.25

1

1.2

1.2

2,359 10-3

2162

3,000-10.000 MHz

1.25

1

1,15

1,15

2,359 10-3

2163

10-24 GHz

1.2

1

1.1.

1,15

2,359 10-3

2164

24-39.5 GHz

1.1.

1

1.05

1.05

2,359 10-3

2165

39.5-105 GHz

1

1

1

1

0.558 10-3

2166

2.1.7 Fixed service point to point, high density in any area. – For fixed service point to high density point, in frequencies not coordinated with other authorizations of use in the same area, for the purpose of determining the surface to be considered in the calculation of the rate, for each authorized vain will be the result of multiplying a nominal length of 1.5 kilometers by a width of one kilometer.

The bandwidth (expressed in kHz) to be taken into account for each authorized channel is corresponding to the channeling used in the link (50 MHz, 100 MHz, another). In its default it will take the bandwidth of the denomination of the emission.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

CNAF UN 126

1,12

1

1,10

2

0.1103

2171

64-66 GHz

1,12

1

1.05

2

0.1103

2172

 66 GHz

1,12

1

1

2

0.1103

2173

2.1.8 Fixed point-to-point service/spectrum reserves of provincial or multi-provincial scope. – This section applies to spectrum reserves for one or more provinces with a maximum limit of coverage area of 250,000 square kilometers.

In these cases, for the purpose of calculating the corresponding rate, the reserved bandwidth, expressed in kHz, will be considered on the covered surface, regardless of the reuse of all or part of the assigned band.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 1,000 MHz

1.3.

1

1.3.

1.25

4,627 10-3

2181

1,000-3,000 MHz

1.25

1

1.2

1.2

4,627 10-3

2182

3,000-10.000 MHz

1.25

1

1,15

1,15

4,627 10-3

2183

10-24 GHz

1.2

1

1.1.

1,15

4,627 10-3

2184

24-39.5 GHz

1.1.

1

1.05

1.05

4,627 10-3

2185

39.5-105 GHz

1

1

1

1

1,157 10-3

2186

2.2 Fixed service point to multipoint. – In each of the tabulated frequency margins the service considered can be provided only in the frequencies bands intended for it in the CNAF.

For each frequency used it will take its nominal value regardless of whether the ends of the channel could comprise two of the margins of tabulated frequencies, and, if this nominal value coincides with one of those ends, it will take the margin for which it results a lower amount of the rate.

2.2.1 Fixed service point to multipoint/exclusive frequency/any area/authorisation. –The area to be considered is the service area indicated in the corresponding radio-electric public domain reserve, with the exception indicated in 2.2.4.

The bandwidth (kHz) to be taken into account will be obtained from the emission characteristics.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 1,000 MHz

1.5

1

1.3.

1.25

0.1338

2211

1,000-3,000 MHz

1.35

1

1.25

1.2

0.1137

2212

3,000-10.000 MHz

1.25

1

1,15

1,15

0,0669

2213

10-24 GHz

1.2

1

1.1.

1,15

0,1004

2214

24-39.5 GHz

1.1.

1

1.05

1.1.

0,1004

2215

39.5-105 GHz

1

1

1

1

0.0165

2216

2.2.2 This epigraph has been suppressed.

2.2.3 Fixed service point to multipoint/exclusive frequency/any area/prestation to third parties. –The area to be considered is the service area indicated in the corresponding radio-electric public domain reserve, with the exception indicated in 2.2.4.

The bandwidth (kHz) to be taken into account will be obtained from the emission characteristics.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 1,000 MHz

1.5

1

1.3.

1.25

0.0585

2231

1,000-3,000 MHz

1.35

1

1.25

1.2

0.0496

2232

3,000-10.000 MHz

1.25

1

1,15

1,15

0.0293

2233

10-24 GHz

1.2

1

1.1.

1,15

0.0437

2234

24-39.5 GHz

1.1.

1

1.05

1.1.

0.0437

2235

39.5-105 GHz

1

1

1

1

0.0072

2236

2.2.4 Fixed service point to multipoint/band reserves throughout the national territory. – In these cases, for the purpose of calculating the corresponding rate, the reserved bandwidth, expressed in kHz, will be considered on the surface of the entire national territory, regardless of the reuse of all or part of the assigned band.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 1,000 MHz

1.3.

1

1.3.

1.25

2.572 10-3

2241

1,000-3,000 MHz

1.35

1

1.25

1.2

2.572 10-3

2242

3,000-10.000 MHz

1.25

1

1,15

1,15

2.572 10-3

2243

10-24 GHz

1.2

1

1.1.

1,15

2.572 10-3

2244

24-39.5 GHz

1.1.

1

1.05

1.05

2.572 10-3

2245

39.5-105 GHz

1

1

1

1

0.630 10-3

2246

2.2.5 Fixed service point to multipoint/spectrum reserves of provincial or multiprovincial scope. – This section applies to spectrum reserves for one or more provinces with a maximum limit of coverage area of 250,000 square kilometers.

In these cases, for the purpose of calculating the corresponding rate, the reserved bandwidth, expressed in kHz, will be considered on the covered surface regardless of the reuse of all or part of the assigned band.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f. 1,000 MHz

1.3.

1

1.3.

1.25

5,045 10-3

2251

1,000-3,000 MHz

1.35

1

1.25

1.2

5,045 10-3

2252

3,000-10.000 MHz

1.25

1

1,15

1,15

5,045 10-3

2253

10-24 GHz

1.2

1

1.1.

1,15

5,045 10-3

2254

24-39.5 GHz

1.1.

1

1.05

1.05

5,045 10-3

2255

39.5-105 GHz

1

1

1

1

1,261 10-3

2256

2.3 Satellite fixed service. – In this service the area to be considered will be corresponding to the area of the service area which, in general or if not specified, will correspond to the surface of the entire national territory, with the minimum specified. For the different types of link, each heading details the area to be considered.

The bandwidth for each frequency will be the bandwidth of the denomination of the emission, computing both the bandwidth of the ascending link and the bandwidth of the descending link, each with their respective surfaces; except for the connection links of radio broadcasting that, because of an ascending link, only the bandwidth of the same will be computed.

The following sections are considered within this service:

2.3.1 Fixed satellite service point-to-point, including connection links to mobile satellite service, and satellite radio broadcasting (point to multipoint).

The point-to-point links for both the ascending link and the descending link will be considered an area of 31,416 square kilometres, in this category the radio broadcasting contribution links are considered included point-to-point. The point to multipoint contribution links shall be considered an area of 31,416 square kilometres, for the ascending link and for the descending link shall be considered the area of the service area which, in general, shall correspond to the surface of the entire national territory, establishing a minimum area of 100,000 square kilometres.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f 3,000 MHz

1.50

1.25

1.50

1,20

1,950 10-4

2311

3000-30000 MHz

1.25

1.25

1,15

1,15

1,950 10-4

2312

 30 GHz

1.0

1.25

1.0

1,20

1,950 10-4

2314

2.3.2 Connection links to the satellite radio broadcasting service (sound and television). –For the connection links (in ascending link) of the radio broadcasting service (sound and television) by satellite, an area of 31,416 square kilometres will be considered.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f 3,000 MHz

1.50

1.25

1.50

1,20

1.7207 10-4

2321

3-30 MHz

1.25

1.25

1.50

1,20

1.7207 10-4

2322

 30 GHz

1.0

1.25

1.0

1,20

1.7207 10-4

2324

2.3.3 VSAT (satellite data business networks), SNG (mobile satellite reporting links), SIT (satellite terminal networks) and SUT (satellite terminal networks).

The area of the service area will be considered, with a minimum area of 10,000 square kilometres. In the case of SNG links, an area of 20,000 square kilometres shall be considered. In all the above cases, the surface will be taken both in transmission and in reception and all regardless of the number of transmitters and receivers.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

f 3,000 MHz

1.50

1.25

1.50

1,20

2.80 10-4

2331

3000-30000 MHz

1.25

1.25

1,20

1,20

2.80 10-4

2332

 30 GHz

1.0

1.25

1.0

1,20

2.80 10-4

2334

3. Broadcasting Service

The calculation of the amount to be met in respect of annual rate per reserve of any frequency will take into account considerations for broadcasting services (sound and television):

In general, surface S, expressed in square kilometres, will be the corresponding area of service. Therefore, in the broadcasting services (sound and television) aimed at national coverage, the area of the service area will be the area of the national territory and the rate will not be evaluated individually by each of the stations necessary to achieve such coverage. Likewise, in the broadcasting services (sound and television) that are aimed at the autonomic coverage, the area of the service area will be the area of the corresponding autonomic territory and the rate will not be evaluated individually by each of the stations necessary to achieve such coverage.

The B band width, expressed in kHz, is indicated for each type of service in the following sections, as it depends on the technical characteristics of the emission. In the broadcasting services (sound and television) that are intended for national coverage or any of the autonomic coverage, the bandwidth to be applied will be corresponding to the type of service in question and equal to that to be applied to an individual service station.

In the modes of service for which the geographical area is qualified, it is considered to be an area of high interest and profitability when the service area includes some provincial or autonomic capital or other localities with more than 50,000 inhabitants.

In the broadcasting service, the C parameter5 is weighted by a factor k, function of population density, obtained on the basis of the current population census, in the service area, according to the following table:

Population density

Factor k

Up to 100 inhabitants/km2

0.015

Over 100 hb/km2 and up to 250 hb/km2

0.050

Superior to 250 hb/km2 and up to 500 hb/km2

0.085

Over 500 hb/km2 and up to 1,000 hb/km2

0,120

Over 1,000 hb/km2 and up to 2,000 hb/km2

0.155

Over 2,000 hb/km2 and up to 4,000 hb/km2

0.190

Over 4,000 hb/km2 and up to 6,000 hb/km2

0.225

Over 6,000 hb/km2 and up to 8,000 hb/km2

0.450

Over 8,000 hb/km2 and up to 10,000 hb/km2

0.675

Over 10,000 hb/km2 up to 12,000 hb/km2

0,900

Over 12,000 hb/km2

1,125

Frequency bands for the provision of sound and television broadcasting services shall, in any case, be specified in the National Frequency Attribution Table (CNAF); however, the Secretary of State for Telecommunications and the Information Society may authorize temporary or experimental uses other than those indicated in the table that do not cause disturbances to legally authorized radio stations. Such uses, of a temporary or experimental nature, shall also be encumbered with a radio-electric public reserve fee, the amount of which shall be assessed on the basis of the general criteria of the service to which it may be assimilated or, where appropriate, the criteria corresponding to the reserved frequency band.

For the satellite radio broadcasting service (sound and television) only the ascending links from the national territory, which are defined as connection links within section 2.3.2 of the satellite fixed service.

The satellite radio broadcasting (sound and television) contribution links are equally classified as such under section 2.3.1 of the satellite fixed service.

3.1 Sound broadcasting. – The following modalities are distinguished for the purpose of calculating the rate per radio-electric reserve:

3.1.1 Long wave and medium wave sound broadcasting. –The S surface, expressed in square kilometres, will be the corresponding area of service.

The B band width will be 9 kHz in the modulation systems with double lateral band and 4,5 kHz in the modulation systems with single lateral band.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

148.5 to 283.5 kHz

1

1

1

1.25

650,912 k

3111

526.5 to 1.606.5 kHz

1

1

1.5

1.25

650,912 k

3112

3.1.2 Short-wave sound broadcasting. - In the case of short-wave sound broadcasting, surface S, expressed in square kilometres, is considered to correspond to the area of the national territory and that population density corresponds to national population density.

The B band width will be 9 kHz in the modulation systems with double lateral band and 4,5 kHz in the modulation systems with single lateral band.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

3 to 30 MHz according to CNAF

1

1

1

1.25

325.453 k

3121

3.1.3 Sound broadcasting with frequency modulation in areas of high interest and profitability. –The S surface, expressed in square kilometres, will be the corresponding area of service.

The B band width will be 180 kHz in the monophonic systems, 256 kHz in the stereo systems and 300 kHz in the systems with additional subporters.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

87.5 to 108 MHz

1.25

1

1.5

1.25

13,066 k

3131

3.1.4 Sound broadcasting with frequency modulation in other areas. –The S surface, expressed in square kilometres, will be the corresponding area of service.

The B band width will be 180 kHz in the monophonic systems, 256 kHz in the stereo systems and 300 kHz in the systems with additional subporters.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

87.5 to 108 MHz

1

1

1.5

1.25

13,066 k

3141

3.1.5 Earth digital sound broadcasting in areas of high interest and profitability. –The S surface, expressed in square kilometres, will be the corresponding area of service.

The band B width will be 1,536 kHz in the UNE ETS 300 401.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

195-223 MHz

1.25

1

1.5

1

0.3756 k

3151

1,452 MHz

1.25

1

1

1

0.3756 k

3152

3.1.6 Earth digital sound broadcasting in other areas. –The S surface, expressed in square kilometres, will be the corresponding area of service.

The band B width will be 1,536 kHz in the UNE ETS 300 401.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

195-223 MHz

1

1

1.5

1

0.3756 k

3161

1,452 MHz

1

1

1

1

0.3756 k

3162

3.2 Television. – The following modalities are distinguished for the purpose of calculating the rate per radio-electric public domain reserve:

3.2.1 Analog television in areas of high interest and profitability. –The S surface, expressed in square kilometres, will be the corresponding area of service.

The band B width will be 8,000 kHz in the systems with the G/PAL standard.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

470 to 830 MHz

1.25

1

1.3.

1.25

0.5618 k

3212

3.2.2 Analog television in other areas. –The S surface, expressed in square kilometres, will be the corresponding area of service.

The band B width will be 8,000 kHz in the systems with the G/PAL standard.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

470 to 830 MHz

1

1

1.3.

1.25

0.5618 k

3222

3.2.3 Terrestrial digital television in areas of high interest and profitability. –The S surface, expressed in square kilometres, will be the corresponding area of service.

The band B width will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

470 to 862 MHz

1.25

1

1.3.

1

0.1123 k

3231

3.2.4 Terrestrial digital television in other areas. –The S surface, expressed in square kilometres, will be the corresponding area of service.

The band B width will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

470 to 862 MHz

1

1

1.3.

1

0.1123 k

3241

3.3 Radio broadcasting services. - The modalities of these services are:

3.3.1 Mobile phone links for reporting and transmission of radio events. – In these cases the surface to be considered is the one contained in the corresponding radioelectric public domain reserve, establishing a minimum surface of 100 square kilometres.

This service is provided in frequency bands below 195 MHz for the purpose at CNAF.

The computable band width for the calculation of the rate is corresponding to the channel used (300 kHz, 400 kHz, another).

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

In the bands provided for in the CNAF

1

1

1

2

0,8017

3311

3.3.2 Transport links of sound broadcasting programmes between studies and broadcasters. –This service is provided in frequency bands intended for it according to the CNAF.

In these cases the surface to be considered is the result of multiplying the sum of the lengths of all the vains for a width of one kilometer, establishing a minimum surface of 10 square kilometers.

The computable band width for the calculation of the rate is corresponding to the channel used (300 kHz, 400 kHz, another).

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

CNAF UN 111

1.25

1

1.25

2

5,72

3321

CNAF UN 47

1,15

1

1,10

1.90

5,72

3322

CNAF UN 88

1.05

1

0.75

1.60

5,72

3323

CNAF UNs 105 and 106

1.5

1

1,30

2

5,72

3324

3.3.3 Mobile television links (ENG). –This service is provided in frequency bands above 2000 MHz intended for it according to the CNAF.

In these cases, a minimum area of 10 square kilometres is established, irrespective of the number of equipment operating on the same frequency for use throughout the national territory.

The computable band width for the calculation of the rate is the corresponding to the channel used.

Frequency bands

Coefficients

Modality code

C1

C2

C3

C4

C5

In the bands provided for in the CNAF

1.25

1

1.25

2

0.777

3331

4. Other services

Services included in this chapter:

4.1 Radio service. –The surface to be considered in this service will be that of the circle that has as radio the authorized service.

The bandwidth is obtained directly from the emission denomination.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

In the bands provided for in the CNAF

1

1

1

1

0.0100

4111

4.2 Radio-Determination Service. –The surface to be considered in this service will be that of the circle that has as radio the authorized service.

The bandwidth is obtained directly from the emission denomination.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

In the bands provided for in the CNAF

1

1

1

1

0.0602

4211

4.3 Radiolocation service. –The surface to be considered in this service will be that of the circle that has as radio the authorized service.

The bandwidth is obtained directly from the emission denomination.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

In the bands provided for in the CNAF

1

1

1

1

0.03090

4311

4.4 Satellite services, such as space research, space operations and others. – The area to be considered in these services will be the corresponding area of service, with a minimum area of 31,416 square kilometres, both in transmission and in reception.

The bandwidth, both in transmission and in reception, will be required by the system requested in each case.

Frequency

Coefficients

Modality code

C1

C2

C3

C4

C5

Special operations (Telemando, remote sensing and monitoring)

1

1

1

1

1,977 10-4

4412

Satellite Earth Exploration

1

1

1

1

0.7973 10-4

4413

Other space services

1

1

1

1

3,904 10-3

4411

4.5 Services not covered in previous sections. – For services and systems that may arise and are not contemplated in the preceding paragraphs or to which, reasonably, the above rules cannot be applied, the rate shall be set in each case according to the following criteria:

Comparison with one of the services mentioned above with similar technical characteristics.

Quantity of radioelectric domain technically necessary.

Surface covered by the booking made.

It imports the accrual rate for systems that, under different technologies, are similar in terms of the services they provide.

Two. Regulatory provisions governing the rate by reservation of radioelectric public domain shall remain in force in all that is not contrary to the provisions of this article.

Three. The amount of the annual rate that, in accordance with paragraph 1, of Annex I of the General Telecommunications Law, operators must satisfy for the provision of services to third parties, will be the result of applying the type of 1.25 per thousand to the figure of the gross operating income that they obtain.

Article 78. Modification of the rate by authorization and registration of other animal products.

With the effect of 1 January 2009 and indefinite validity, article 104 (2) (d) of Act No. 8/2003 of 24 April 2009 on animal health is amended to read as follows:

«(d) Procedure for the modification of the authorization already granted for the opening of an animal production company: 156.80 euros. »

Article 79. Rates State Agency Official State Gazette.

One. As of 1 January 2009, the fixed amounts of the rate for publication of advertisements in the “Official Gazette of the State”, regulated in articles 12 to 18 of Law 25/1998, of modification of the Legal Regime of State and Local Rates and of reordering the Homeland Characterial Benefits, shall be as follows:

By advertisements to be published in sections IV, V.A and V.B:

By line of text: 12,183071 euros.

By ads to post in section V.C:

By title line: 10,964763 euros.

By line of text: 12,183071 euros.

Ads that, at the request of the advertiser, will be published within twenty-four hours of delivery to the State Agency ' s Official Gazette of the State, will satisfy a double amount that would otherwise have been required.

Identical amount should be met for announcements delivered on Friday for publication next Monday.

The fixed amounts of the rate shall be applied to the updates established for the remainder of the rates in the annual budget laws.

The modification of the fixed amounts resulting from the application of the elements and criteria for quantification of the amount required by the publication of advertisements in the "Official State Gazette" may be carried out by Ministerial Order.

Two. With effect from 1 January 2009 and indefinite validity, article 23 of Act No. 25/1998 of 13 July amending the Legal Regime of State and Local Rates and Reordering of Homeland Characterial Benefits is amended to read as follows:

The elements for quantification of the amount required by the acts to be published in the first section of the "Official Gazette of the Commercial Register", are grouped as follows:

Registration:

(a) Simple acts.

(b) Complex acts.

Other acts published in the Commercial Register.

Three. As of 1 January 2009, the fixed amounts of the rate for acts to be published in the First Section of the "Official Gazette of the Commercial Registry", as regulated in articles 19; 20.a and 21-25 of Law 25/1998, amending the Legal Regime of State and Local Rates and reordering the Patrimonial Benefits of Public Character, shall be as follows:

Registration:

(a) Simple acts: 26,000000 euros.

(b) Complex events: 53,500,000 euros.

Other acts published in the Commercial Register: 9,000000 euros.

The acts referred to in article 392.1, paragraph 2, of the rules of procedure of the Mercantile Register shall be issued ex officio, thus having no charge to invoice.

The fixed amounts of the rate shall be applied to the updates established for the remainder of the rates in the annual budget laws.

The modification of the fixed amounts resulting from the application of the elements and criteria for quantification of the required amount for acts to be published in the First Section of the “Official Gazette of the Commercial Register” may be carried out by Ministerial Order.

Four. As of 1 January 2009, the fixed amounts of the rate for publication of advertisements and legal notices constituting Section II of the "Official Gazette of the Commercial Registry", regulated in Articles 19; 20.b; 21; 24 and 25 of Law 25/1998, of modification of the Legal Regime of State and Local Rates and of reordering the Patrimonial Benefits shall be of the following:

By title line: 10,964763 euros.

By line of text: 12,183071 euros.

Ads that, at the request of the advertiser, will be published within twenty-four hours of delivery to the State Agency ' s Official Gazette of the State, will satisfy a double amount that would otherwise have been required.

Identical amount should be met for announcements delivered on Friday for publication next Monday.

The fixed amounts of the rate shall be applied to the updates established for the remainder of the rates in the annual budget laws.

The modification of the fixed amounts resulting from the application of the elements and criteria for quantification of the amount required by the publication of acts and advertisements in the "Official Gazette of the Commercial Register" may be carried out by Ministerial Order.

Article 80. Appropriation rate.

With effect of 1 January 2009 and indefinite validity, the amounts required in 2008 of the approximation rate, regulated in article 22 of Law 24/2001 of 27 December, are raised to the amount resulting from the application of the 1.03 ratio.

Article 81. Landing rate.

One. Notwithstanding the provisions of article 74, with effect of 1 January 2009 and indefinite validity, they are up to the amount resulting from the application of the 1.03 coefficient to the amounts required in 2008, of the landing rate, regulated in article 11 of Law 14/2000 of 29 December.

Two. Paragraph D of article 11, paragraph 8, of Act No. 14/2000 of 29 December is amended to read:

“D” At the airports of Alicante, Barcelona, Madrid Barajas, Malaga, Palma de Mallorca, Gran Canaria, Tenerife South and Valencia for the civil subsonic reaction planes, the amounts resulting from the application of the amounts referred to in paragraphs A and B of this section will be increased in the following percentages according to the time slot in which it occurs or the landing or the takeoff and the acoustic classification of each aircraft:

Acoustic classification

From 07:00 to 22:59 (local time)

From 23:00 to 06:59 (local time)

Category 1

70%

140%

Category 2

20%

40%

Category 3

0%

0%

Category 4

0%

0%

The acoustic category of each aircraft shall be determined according to the following criteria:

Category 1: aircraft whose accumulated margin is less than 5 EPNdB.

Category 2: aircraft whose accumulated margin is between 5 EPNdB and 10 EPNdB.

Category 3: aircraft whose accumulated margin is between 10 EPNdB and 15 EPNdB.

Category 4: aircraft whose accumulated margin is greater than or equal to 15 EPNdB. »

To this end, airlines will submit, prior to the departure of the flight, to the Entity of Business Spanish Airports and Air Navigation a copy of the official noise certificate adjusted to the provisions of Annex 16 to the International Civil Aviation Convention on the Protection of the Environment, or document of similar characteristics and validity issued by the status of registration of the aircraft.

For those aircraft whose operators do not provide noise certificates will be considered in the same category as an aircraft of the same model manufacturer, type and number of engines for which certificate is available for the purpose of acoustic classification, until the accreditation of the corresponding certificate.

In the airports of Alicante, Malaga, Palma de Mallorca, Gran Canaria and Tenerife South and Valencia, the percentages applicable according to the acoustic classification of each aircraft will be added in the year 2009 at 65 percent of its amount and in 2010 at 35 percent of its amount. They will be applied in full as of 1 January 2011.

Article 82. Rate for the provision of services and use of the aeroport public domain.

Notwithstanding the provisions of article 74, with effect of 1 January 2009 and indefinite validity, they are raised in general to the amount resulting from the application of the ratio 1.03 to the amounts required in the year 2008 of the rate for the provision of services and use of the aeroporary public domain regulated in Section 2.a, Title I, Chapter I, of Law 25/1998, of 13 July, on the modification of the State system

Article 83. Air safety rate.

One. Notwithstanding the provisions of article 74, with effect of 1 January 2009 and indefinite validity, up to the amount resulting from the application of coefficient 1,035, the required amounts of the Aeroport Security Rate, regulated in article 28 of Law 24/2001 of 27 December, retaining the bonus of 50 per 100 of the amount of the rate in the case of inter-island passengers.

Two. For the services related to the inspection and control of luggage provided by the State Air Security Agency in the aeroport enclosures, created by Royal Decree 184/2008 of 8 February, the above amounts will be increased by 0.13 euros per passenger of departure.

To this increase in the amount, called the factor of the State Air Security Agency (F), which will have an indefinite effect, will also be applied to the contents of article 103 of Law 66/1997, of Fiscal, Administrative and Social Order Measures, concerning reductions in the airport rates of the Canary Islands, Balearic Islands and Melilla.

The public business entity Spanish Airports and Air Navigation, once the Air Security Rate has been liquidated, will transfer directly to the State Air Security Agency the amount resulting from the application of the following formula:

N.o. departing passengers × F

Factor F will be updated cumulatively in accordance with the coefficients established by the State Budget Laws of each year for the general elevation of rates.

Three. With effect of 1 January 2009 and indefinite validity, the percentage of the collection of the security rate to be entered in the Public Treasury is changed, in accordance with the provisions of the first additional provision of Law 4/2004 of 29 December, with the wording of the article contained in the aforementioned Law as follows:

"Nine. The amount of the amount collected by this rate, decreased in the amount transferred to the State Air Security Agency, will be part of the revenue budget of the Public Business Entity Spanish Airports and Air Navigation. However, 5 per 100 of the collection by the rate, or the percentage set by the Budget Act, will be entered into the Public Treasury. »

PART VII

From the Territorial Entities

CHAPTER I

Local entities

Section 1.a Definitive Liquidation of State Tax Participation for 2007

Article 84. Legal regime and debtor balances.

One. Once the increase in the State ' s tax revenue for the year 2007 in respect of 2004, and the other necessary data, the calculation of the final settlement of the participation in State taxes, corresponding to the year 2007, shall be carried out in the terms of articles 111 to 124 and 135 to 146 of the consolidated text of the Local Treasury Regulatory Law approved by Royal Legislative Decree 2/2004, of 5 March, taking into account also the regulations contained in articles 91,

Two. The debt balances that may arise from the liquidation referred to in the preceding paragraph shall be reimbursed by the Local Entities affected by the amount of compensation from the allowances that, as a result of participation in the taxes of the State defined in Section 3.a and in Section 1.a of Section 5.

Three. The debtor balances that may arise from the liquidation referred to in paragraph 1 above, in the financing component corresponding to the assignment of revenues in State taxes, shall be reimbursed by the Local Entities affected by compensation from the potential credits arising from the liquidation of the component for the concept of participation in the State taxes defined in Section 3.a and subsection 1.a of this Chapter. The remaining debt balances after applying the above-mentioned compensation shall be reimbursed by the Local Entities by compensation in the instalments that, for each state tax included in that assignment, receive, without the limitations of percentages and deadlines set out in the preceding paragraph.

Four. Where these retentions are in accordance with the provisions of article 109, they shall be preferable to those and shall not be computed for the calculation of the percentages set out in paragraph 2 of that article.

Section 2.a In favour of the municipalities of the collection of State taxes in 2009

Article 85. IRPF's Asset of Revenue: Determination of Revenue and Final Liquidation.

One. The municipalities included in the subjective area of article 111 of the consolidated text of the Local Treasury Regulatory Law approved by Royal Legislative Decree 2/2004, of 5 March will participate in the liquid collection that is obtained in 2009 through twelve monthly instalments on the final settlement account. The total amount of these instalments will be made through the following operation:

ECIRPFm = 0.016875 × CL2006m × IA2009/06 × 0,95

Being:

ECIRPFm: Annual import of pay-offs by assignment of revenues from the IRPF municipality m.

CL2006m: IRPF liquid booth in the municipality m in 2006, the last known.

IA2009/06: Liquid quota update index between the year 2006, the last known, and the year 2009. This index is the result of dividing the amount of the budget forecast, for 2009, for retentions, payments to account and payments split, between the amount of the rights paid for these concepts, for the year 2006, the last of which is known the liquid quotas of the municipalities. The amount that is obtained in the form of account deliveries, according to the previous formula, will be made effective to each municipality, as income returns in the IRPF concept.

Two. The final settlement shall be determined by the difference between the receipts and the final value of the assignment of the liquid quota corresponding to each municipality, determined in the terms of article 115 of the consolidated text of the Regulation of Local Treasury Law approved by Royal Legislative Decree 2/2004 of 5 March.

Article 86. Cession of the liquid collection by VAT: determination of the delivery to account and the final settlement.

One. The municipalities referred to in the preceding article will participate in the liquid collection obtained by the Value Added Tax, through the determination of twelve monthly instalments on the final settlement account.

The determination for each municipality of the total amount of these instalments will be made through the following operation:

ECIVAm = 0.017897 × RPIVA × ICPi × (Pm/Pi) × 0,95

Being:

ECIVAm: Annual import of the delivery on account of the municipality m, as a transfer of the VAT collection obtained in 2009.

RPIVA: Import of the budget forecast of the liquid collection of VAT for the year 2009.

ICPi: Provisional consumption index of the Autonomous Community i for the year 2009.

Pm and Pi: Populations of the municipality m and of the Autonomous Community i respectiva. To this end, the population of law shall be considered according to the Register of the municipal population in force as at 1 January 2009 and officially approved by the Government.

The amount that is obtained in the form of account deliveries, according to the previous formula, will be made effective to each municipality, being processed as income returns in the concept of VAT.

Two. The final settlement shall be determined by the difference between the receipts and the final value of the assignment of the liquid collection by VAT resulting from the application of the provisions of article 116 of the consolidated text of the Local Treasury Regulation Act approved by Royal Legislative Decree 2/2004 of 5 March.

Article 87. Cession of liquid collection by Special Taxes on Alcohol and Alcoholic Beverages: determination of account deliveries and final settlement.

One. The municipalities referred to in Article 85 shall participate in the legal collection obtained by the Cervece Taxes on Fermented Wine and Beverages, on Intermediate Products and on Alcohol and Derivative Beverages, through the determination of twelve monthly deliveries on the final settlement.

The determination for each municipality of the total amount of these instalments will be made through the following operation:

ECIIEE(h)m = 0.0020454 × RPIIEE(h) × ICPi(h) × (P)m Pi) × 0,95

Being:

ECIIEE(h)m: An annual amount of deliveries on behalf of the municipality m, in the form of assignment of the collection of the Special Tax h of those indicated in the first paragraph of this section obtained in 2009.

RPIIEE(h): Imports of the budget forecast of the liquid collection of the Special Tax h of those indicated in the first paragraph of this section for the year 2009.

ICPi(h): Provisional consumption index of the Autonomous Community i to which the municipality belongs, prepared, for the year 2009, for the purpose of the allocation of the Special Tax h of those indicated in the first paragraph of this section.

Pm and Pi: Populations of the municipality m and of the Autonomous Community i respectiva. To this end, the population of law shall be considered according to the Register of the municipal population in force as at 1 January 2009 and officially approved by the Government.

The amount to be obtained in the form of an account delivery, according to the previous formula, shall be made effective to each municipality, as a return of income in the concept of each of the Special Taxes indicated in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the receipts and the final value of the assignment of the liquid collection by the Special Taxes set out in the first paragraph of the previous paragraph resulting from the application of the provisions of article 117, paragraphs 1 and 2, of the consolidated text of the Local Treasury Regulation Act adopted by Royal Legislative Decree 2/2004 of 5 March.

Article 88. Cession of liquid collection by Special Taxes on Hydrocarbons and the Tobacco Work: determination of the returns to account and the final settlement.

One. The municipalities referred to in Article 85 shall participate in the legal collection obtained by the Taxes on Hydrocarbons and on the Tobacco Work by identifying twelve monthly instalments on the final settlement account.

The calculation for each municipality of the total amount of these instalments will be performed by the following operation:

ECIIEE(k)m = 0.0020454 × RPIIEE(k) × IPm (k) × 0.95

Being:

ECIIEE(k)m: annual amount of deliveries on behalf of the municipality m, in terms of cession of the collection of the Special Tax k of those indicated in the first paragraph of this section obtained in 2009.

RPIIEE(k): amount of the budget forecast of the liquid collection of the Special Tax K of those indicated in the first paragraph of this section for the year 2009.

IPm (k): Interim index, for 2009, referring to the municipality of m, of deliveries of petrol, diesel and fuel oils, and of sales to tobacco vending machines, weighted both by the corresponding tax rates.

In the event that these provisional indexes are not available at the municipal level, the provisions of article 117, paragraph 4, of the consolidated text of the Regulation of Local Treasury Act adopted by Royal Legislative Decree 2/2004 of 5 March, shall be set out in section 117.

The amount to be obtained in the form of an account delivery, according to the previous formula, shall be made effective to each municipality, as a return of income in the concept of each of the Special Taxes indicated in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the receipts and the final value of the assignment of the liquid collection by the Special Taxes set out in the first paragraph of the previous paragraph resulting from the application of the provisions of article 117 of the consolidated text of the Local Tax Regulatory Act adopted by Royal Legislative Decree 2/2004 of 5 March.

Section 3.a Participation of Municipalities in State Taxes

Subsection 1.a Participation of municipalities in the Supplementary Fund for Financing

Article 89. Determination of delivery to account.

One. The total amount of deliveries on account of the participation of each municipality included in the subjective area of article 111 of the consolidated text of the Local Treasury Regulatory Law approved by Royal Legislative Decree 2/2004 of 5 March in the Supplementary Fund for Financing for 2009, shall be recognized from the specific provision set out in Section 32, Service 23, Directorate General for Financial Coordination with the Autonomous Communities and with the Local Institutions.

Two. This amount will be 95 per cent of the base year ' s supplementary funding fund, multiplied by the corresponding rate of evolution according to article 121 of the consolidated text of the Local Treasury Regulation Act, approved by Royal Legislative Decree 2/2004 of 5 March.

Three. To the amount calculated according to the previous section for each municipality, it will be added 95 per cent of the income reductions resulting from the reform of the Tax on Economic Activities:

a. Definitive, of the tenth additional provision of Law 51/2002, of 27 December, on Reform of the Law on the Regulation of Local Treasury, increased in the same terms as the tax revenues of the State in 2009 regarding 2004.

b. Additionally, regulated in the second additional provision of Law 22/2005 of 18 November, increased in the same terms as the State's tax revenues in 2009 in respect of 2006.

Four. Delivery on account of participation in the Supplementary Fund for Financing for the year 2009 shall be paid through monthly payments equivalent to the twelfth part of the total amount resulting from the application of the standards contained in the preceding paragraphs.

Article 90. Final liquidation.

One. The practice of the final liquidation of the Supplementary Fund for the year 2009 in favour of the municipalities shall be carried out by the provision in Section 32, Service 23, General Directorate for Financial Coordination with the Autonomous Communities and with the Local Institutions, Programme 942M, Concept 468, on the final settlement of previous years and compensations derived from the new financing system, in accordance with the rules contained in Articles 119 and 121 of the Local Regulations.

Two. To the amount calculated for each municipality in the terms of the preceding section, the compensations for income deriving from the reform of the Tax on Economic Activities will be added:

a. Definitive, of the tenth additional provision of Law 51/2002, of 27 December, on Reform of the Law on the Regulation of Local Treasury, increased in the same terms as the tax revenues of the State in 2009 regarding 2004.

b. Additionally, regulated in the second additional provision of Law 22/2005 of 18 November, increased in the same terms as the State's tax revenues in 2009 in respect of 2006.

Three. The final settlement shall be determined by the difference between the amounts of the instalments calculated in accordance with the provisions of the previous article and the final participation calculated in the terms of the preceding paragraphs.

Subsection 2.a Participation of other municipalities

Article 91. Participation of municipalities in State taxes for the year 2009.

One. The total amount to be paid to the municipalities included in the subjective area of Article 122 of the consolidated text of the Regulation of Local Treasury Law approved by Royal Legislative Decree 2/2004, of 5 March will be the equivalent of 95 per cent of their total participation in the taxes of the State for the base year 2004, multiplied by the corresponding index of evolution according to Article 123 of the consolidated text of the Legislative Decree

Two. The practice of final liquidation for the year 2009 in favour of the municipalities mentioned above shall be carried out in accordance with the rules contained in articles 123 and 124 of the consolidated text of the Local Treasury Regulatory Act adopted by Royal Legislative Decree 2/2004 of 5 March, and with the credit provided in Concept 468, on the final settlement of previous years and compensations derived from the new funding system, including in the previous section,

Three. The total amount resulting from the application of the rules contained in the preceding paragraphs shall be distributed according to the following criteria:

a. As a general rule, each City Council shall receive an amount equal to that resulting from the final settlement of the participation in the State taxes of the year 2003, calculated in accordance with the provisions of section 65, paragraphs two, three, four and five, of Law 52/2002 of 30 December, of General State Budgets for the year 2003.

b. The remainder shall be distributed proportionally to the positive differences between the amount that each Town Hall would obtain from a distribution according to the variables and percentages mentioned below and the amounts provided for in the preceding paragraph. For these purposes, the variables and percentages to be applied will be as follows:

1. 75 per cent depending on the number of inhabitants of law of each municipality, according to the Register of the municipal population in force as at 31 December 2009 and officially approved by the Government, weighted by the following coefficients, according to population strata:

Portrait

Number of inhabitants

Coefficients

1

More than 50,000.

1.40

2

From 20.001 to 50,000.

1,30

3

From 5,001 to 20,000.

1,17

4

Up to 5,000.

1,00

2. The 12.5 per cent according to the average fiscal effort of each municipality in the year 2007 weighted by the number of inhabitants of law of each municipality, according to the Municipal Register in force as at 31 December 2009 and officially approved by the Government.

For this purpose, the municipal fiscal effort in 2007 is considered the result of the application of the following formula:

Efm = [cast a(RcO/RPm)] × Pi

The following criteria will be taken into account in the development of this formula:

A. The factor to represent the relative average weight of each tribute in relation to the total liquid collection obtained in the financial period of 2007, during the voluntary period, by the Tax on Real Estate, by the Tax on Economic Activities, excluding the amounts received as a result of the distribution of the national and provincial quotas of the Tax on Economic Activities and the provincial tax attributable to the respective Provincial Decrees

B. The RcO/RP relationshipm shall be calculated, for each of the tributes cited in the preceding paragraph and for each municipality, as follows:

I. In the Urban or Rustic Property Tax, multiplying the factor to for the real tax rate fixed by the Corporation Plene for the reference period, divided by 0.4 or 0.3, respectively, which represent the minimum types required in each case and dividing it in turn by the maximum type potentially enforceable in each municipality. The result thus obtained in the Urban Property Tax will be pondered for the reason between the average taxable base per inhabitant of each Town Hall and the average taxable base per inhabitant of the stratum in which it fits. For this purpose, population sections will be identified with those used for the distribution of 75 per cent assigned to the population variable.

ii. In the Tax on Economic Activities, multiplying the factor to the amount of the municipal tax tax included the incidence of the application of the status ratio referred to in article 87 of the consolidated text of the Regulation of Local Treasury Law approved by the Royal Legislative Decree 2/2004 of 5 March, in force in the tax period of 2007, and dividing it by the sum of the minimum quotas set in the same tax rates,

iii. In the Mechanical Traction Vehicle Tax, multiplying factor to 1.

iv. The sum ␡m) will multiply by factor Pj, being its population of law deducted from the Municipal Register in force as at 31 December 2009 and officially approved by the Government.

C. The average fiscal coefficient per inhabitant, for each municipality, may in no case be higher than the lowest calculated value of the average fiscal coefficient per inhabitant of the municipalities included in the population stratum of more than 50,000 inhabitants.

3. 12.5 percent depending on the inverse of tax capacity. The tax capacity will be understood as the result of the relationship between the average taxable bases of the Urban Property Tax per inhabitant of each Town Hall and that of the stratum in which it is framed, weighted by the relationship between the population of law of each municipality and the total population of those included in this modality of participation, deducted from the Municipal Register in force as at 31 December 2009 and officially approved by the Government. For this purpose, population sections will be identified with those used for the distribution of 75 per cent assigned to the population variable.

Four. In the amount resulting from the application of the rules of the preceding paragraph, compensations for income decreases arising from the reform of the Tax on Economic Activities shall be added:

a. Definitive, of the tenth additional provision of Law 51/2002, of 27 December, on Reform of the Law on the Regulation of Local Treasury, increased in the same terms as the tax revenues of the State in 2009 regarding 2004.

b. Additionally, regulated in the second additional provision of Law 22/2005 of 18 November, increased in the same terms as the State's tax revenues in 2009 in respect of 2006.

Five. The participation of tourist municipalities shall be determined in accordance with article 125, paragraph 4, of the consolidated text of the Local Treasury Regulatory Act adopted by Royal Legislative Decree 2/2004 of 5 March and the provisions of paragraphs Three and Four above. The amount of the assignment thus calculated may not, in any case, imply a reduction in the participation resulting from the application of paragraphs Three and Four of this article. Tourist municipalities shall be considered to comply with the conditions set out in paragraph 1 of the above-mentioned article 125, referred to as 1 January 2008.

Six. For the new tourist municipalities resulting from the review carried out as of 1 January 2008, the assignment of the collection of the taxes on hydrocarbons and on the Tobacco labors calculated in the base year 2004, referred to in article 125.4 of the consolidated text of the Regulation of Local Treasury Law approved by Royal Legislative Decree 2/2004, of 5 March 2008, will be the result of dividing the transfer of the municipality of the Tobacco

Article 92. Delivery to account.

One. Delivery on account of participation in the State taxes for the 2009 period referred to in the previous article shall be paid to the City Councils by monthly payments equivalent to the twelfth part of the respective credit.

Two. The individual participation of each municipality shall be determined according to the criteria established for the distribution of the final settlement, with the following variations:

a. The population of the Municipal Register in force and officially approved by the Government as of 1 January 2009. The fiscal and reverse tax capacity variables will refer to the data of the last definitive liquidation practiced. In any case, a minimum amount equal to 95 per cent of the final total participation for the year 2003, calculated in accordance with article 65, paragraphs 2, 3, 4 and 5, of Law 52/2002 of 30 December, of the General Budgets of the State for the year 2003, shall be considered as a minimum surrender to the State taxation account.

b. To the amount calculated according to the previous paragraph for each municipality, it will be added 95 per cent of the income reductions resulting from the reform of the Tax on Economic Activities:

1. Definitive, of the tenth additional provision of Law 51/2002, of 27 December, on Reform of the Law on the Regulation of Local Treasury, increased in the same terms as the tax revenues of the State in 2009 regarding 2004.

2. Additionally, regulated in the second additional provision of Law 22/2005 of 18 November, increased in the same terms as the State's tax revenues in 2009 in respect of 2006.

Three. The individual participation of each tourist town will be determined according to the previous section. The resulting amount shall be reduced in the amount of the assignment of the collection of the taxes on hydrocarbons and on the Tobacco labors calculated in the base year 2004, increased in the same terms as the forecast of growth of the tax revenues of the State in 2009 in respect of 2004, adding to the previous result the assignment that, for those taxes, would correspond to them, in respect of delivery to the law in 2009, applying the rules of subsection One of article 88,

Section 4.a In favour of the provinces, Autonomous Communities, Uniprovincials, Cabildos and Insular Councils, of the collection of State taxes

Article 93. IRPF's Asset of Revenue: Determination of Revenue and Final Liquidation.

One. The provinces and assimilated entities included in the subjective area of article 135 of the consolidated text of the Local Treasury Regulatory Law approved by Royal Legislative Decree 2/2004 of 5 March will participate in the liquid collection that is obtained in 2009, through the payment of twelve monthly deliveries on account of the final settlement.

The overall calculation of the amount of these instalments will be carried out through the following operation:

ECIRPFp = 0.009936 × CL2006p × IA2009/06 × 0,95

Being:

ECIRPFp: An annual amount of IRPF collection returns due to assignments from the provincial or assimilated entity.

CL2006p: IRPF liquid share in the provincial entity or assimilated p in 2006, the last known.

IA2009/06: Liquid quota update index between the year 2006, the last known, and the year 2009. This index is the result of dividing the amount of the budget forecast, for 2009, for retentions, payments to account and payments split, between the amount of the rights paid by these concepts, for the year 2006, the last of which is known the liquid quotas within the provincial or assimilated entity.

The amount that is obtained in the form of account deliveries, according to the previous formula, shall be made effective to each province or entity assimilated by transfer by twelve-hundred per month, being processed as returns of income in the IRPF concept.

Two. The final settlement shall be determined by the difference between the receipts and the final value of the assignment of the liquid quota corresponding to each province or assimilated entity, determined in the terms of article 137 of the consolidated text of the Local Treasury Regulation Act approved by Royal Legislative Decree 2/2004 of 5 March.

Article 94. Cession of the liquid collection by VAT: determination of the delivery to account and the final settlement.

One. The provinces and entities assimilated to those referred to in the preceding article shall participate in the liquid collection obtained by the Value Added Tax, by the determination of twelve monthly deliveries on the account of the final settlement.

The determination, for each of those entities, of the overall amount of these instalments to account will be made through the following operation:

ECIVAp = 0.010538 × RPIVA × ICPi × (Pp Pi) × 0,95

Being:

ECIVAp: Annual import of deliveries to account of the province or assimilated entity p, in the concept of cession of the collection of VAT obtained in 2009.

RPIVA: Import of the budget forecast of the liquid collection of VAT for the year 2009.

ICPi: Provisional consumption index of the Autonomous Community i for the year 2009.

Pp and Pi: Populations of the Province or entity assimilated p and of the respective Autonomous Community. To this end, the population of law shall be considered according to the Register of the municipal population in force as at 1 January 2009 and officially approved by the Government.

The amount that is obtained in the form of account deliveries, according to the previous formula, will be made effective to each province or assimilated entity, being processed as income returns in the concept of VAT.

Two. The final settlement shall be determined by the difference between the receipts and the final value of the assignment of the VAT liquid collection resulting from the application of article 138 of the consolidated text of the Local Treasury Regulation Act approved by Royal Legislative Decree 2/2004 of 5 March.

Article 95. Cession of liquid collection by Special Taxes on Alcohol and Alcoholic Beverages: determination of account deliveries and final settlement.

One. Entities included in the subjective area of article 135 of the consolidated text of the Local Treasury Regulatory Law approved by Royal Legislative Decree 2/2004 of 5 March will participate in the liquid collection that is obtained, by the Cerveza Taxes, on Wine and Fermented Beverages, on Intermediate Products and on Alcohol and Derivative Beverages, through the determination of twelve monthly deliveries.

The calculation, for each province or entity assimilated, of the total amount of these instalments to account will be carried out by the following operation:

ECIIEE(h)p = 0.012044 × RPIIEE(h) × ICPi(h) × (P)p Pi) × 0,95

Being:

ECIIEE(h)p: Annual import of deliveries on account of the province or assimilated entity p, in terms of cession of the collection of the Special Tax h of those indicated in the first paragraph of this section obtained in the year 2009.

RPIIEE(h): Imports of the budget forecast of the liquid collection of the Special Tax h of those indicated in the first paragraph of this section for the year 2009.

ICPi(h): Provisional consumption index of the Autonomous Community i to which the province or assimilated entity belongs p, prepared, for the year 2009, for the purpose of the allocation of the Special Tax h of those indicated in the first paragraph of this section.

Pp and Pi: Populations of the province or entity assimilated p and of the respective Autonomous Community. To this end, the population of law shall be considered according to the Register of the municipal population in force as at 1 January 2009 and officially approved by the Government.

The amount to be obtained in the form of an account delivery, according to the previous formula, shall be made effective to each province or assimilated entity, as a return of income in the concept of each of the Special Taxes referred to in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the receipts and the final value of the assignment of the liquid collection by the Special Taxes set out in the first paragraph of the previous paragraph resulting from the application of article 139 of the consolidated text of the Local Treasury Regulation Act adopted by Royal Legislative Decree 2/2004 of 5 March.

Article 96. Cession of liquid collection by Special Taxes on Hydrocarbons and the Tobacco Work: determination of the returns to account and the final settlement.

One. The provinces and assimilated entities included in the subjective area of article 135 of the consolidated text of the Local Treasury Regulatory Law approved by Royal Legislative Decree 2/2004 of 5 March will participate in the legal collection that is obtained, by the Taxes on Hydrocarbons and the Tobacco Labors, through the determination of twelve monthly deliveries on account of the final settlement.

The calculation, for each province or assimilated entity, of the total amount of these instalments to account will be performed by the following operation:

ECIIEE(k)p = 0.012044 × RPIIEE(k) × IPp (k) × 0.95

Being:

ECIIEE(k)p: Annual import of deliveries on account of the province or assimilated entity p, in terms of cession of the collection of the Special Tax k of those indicated in the first paragraph of this section obtained in the year 2009.

RPIIEE(k): Import of the budget forecast of the liquid collection of the Special Tax K of those indicated in the first paragraph of this section for the year 2009.

IPp (k): Provisional index, for 2009, referring to the province or entity assimilated p, of deliveries of petrol, diesel and fuel oil, and of sales to tobacco vending machines, weighted both by the corresponding tax rates.

In the event that these provisional indexes are not available at the provincial level, the provisions of article 139, paragraph 4, of the consolidated text of the Regulation of Local Treasury Act adopted by Royal Legislative Decree 2/2004 of 5 March, shall be set out in paragraph 4.

The amount to be obtained in the form of an account delivery, according to the previous formula, shall be made effective to each entity, as a return of income in the concept of each of the Special Taxes set out in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the receipts and the final value of the assignment of the liquid collection by the Special Taxes set out in the previous article, which results from the application of article 139 of the consolidated text of the Local Tax Regulatory Act approved by Royal Legislative Decree 2/2004 of 5 March.

Section 5.a Participation of the Provinces, Uniprovincial Autonomous Communities and Insular Councils and Cabildos in the State Taxes

Subsection 1.a Participation in the Supplementary Fund for Financing

Article 97. Determination of delivery to account.

One. The total amount of deliveries on account of the participation of each province and assimilated entity included in the subjective area of the current article 135 of the consolidated text of the Regulation of Local Treasury Law approved by Royal Legislative Decree 2/2004 of 5 March, in the Supplementary Fund for Financing for 2009, shall be recognized by the provision "Transfers to Insular Deputations and Cabildos. Delivery to account to the Insular Deputies and Cabildos for their participation in the income of Chapters I and II of the State Budget for non-cessible resources to the Autonomous Communities", as set out in Section 32, Service 23, Directorate General for Financial Coordination with the Autonomous Communities and with the Local Institutions, Programme 942 M.

Two. The above amount will be 95 per cent of the Supplementary Fund for Financing of the year 2004 applying the corresponding rate of evolution according to article 121 of the consolidated text of the Regulation of Local Treasury Law, approved by Royal Legislative Decree 2/2004 of 5 March.

Three. To the amount calculated according to the preceding paragraph, 95 per cent of the income-decrease offsets resulting from the reform of the Tax on Economic Activities will be added:

a. Definitive, of the tenth additional provision of Law 51/2002, of 27 December, on Reform of the Law on the Regulation of Local Treasury, increased in the same terms as the tax revenues of the State in 2009 regarding 2004.

b. Additionally, regulated in the second additional provision of Law 22/2005 of 18 November, increased in the same terms as the State's tax revenues in 2009 in respect of 2006.

Four. Delivery on account of participation in the Supplementary Fund for Financing for the year 2009 shall be paid to the local entities referred to in this article, through monthly payments equivalent to the twelfth part of the total amount resulting from the application of the standards contained in the preceding paragraphs.

Article 98. Final liquidation.

One. The practice of the final liquidation of the Supplementary Fund for Financing of the year 2009 in favour of the provinces and assimilated entities shall be carried out by the provision in Section 32, Service 23, General Directorate for Financial Coordination with the Autonomous Communities and with the Local Institutions, Programme 942M, Concept 468, on the final settlement of previous years and compensations derived from the new financing system 143, in accordance with the rules contained in Articles 141

Two. The above amount shall be increased, if any, in the amount of offsets by income deriving from the reform of the Tax on Economic Activities:

a. Definitive, of the tenth additional provision of Law 51/2002, of 27 December, on Reform of the Law on the Regulation of Local Treasury, increased in the same terms as the tax revenues of the State in 2009 regarding 2004.

b. Additionally, regulated in the second additional provision of Law 22/2005 of 18 November, increased in the same terms as the State's tax revenues in 2009 in respect of 2006.

Three. The final settlement shall be determined by the difference between the sum of the amounts of the instalments calculated in accordance with the provisions of the preceding article and the final participation calculated in the terms of the preceding paragraphs.

Subsection 2.a Participation in the contribution fund for health care

Article 99. Determination of delivery to account.

One. For the maintenance of the non-psychiatric health centres of the Deputies, Non-Insular Uniprovincial Autonomous Communities and Insular Councils and Cabildos are assigned, with the credit "Transfers to the Insular Deputies and Cabildos. Delivery to account to the Insular Deputies and Cabildos" for their participation in the revenues of Chapters I and II of the State Budget for non-cessible resources to the Autonomous Communities set out in Section 32, Service 23, Program 942M, General Directorate of Financial Coordination with the Autonomous Communities and with the Local Entities, transfers to Local Entities for participation in state revenues, the amount of 537 euros Delivery on account of participation in this fund for the year 2009 will be paid to the Provincial Councils, Non-Insular Uniprovincial Autonomous Communities, Cabildos and Insular Councils through monthly payments equivalent to the twelfth part of the credit. The allocation for the maintenance of health facilities shall be made in proportion to the amounts received by this concept in the final settlement of the participation in State taxes of the year 2004, and shall be delivered simultaneously with the contributions to the Supplementary Fund for Financing regulated in the previous Subsection.

Two. When the economic and financial management of the hospital centres, under the terms provided for in Act No. 14/1986 of 25 April, General of Health, is transferred to the corresponding Autonomous Communities, the surrenders shall be assigned to them in the account of the participation of the transferee of the service, which may be the subject of integration in their participation in the taxes of the State by agreement of the respective Mixed Economic Commission, with the report of the National Subcommission,

Article 100. Final liquidation.

One. The practice of the final liquidation of the allocation of the contribution fund to the health care of the year 2009, for the Provinces, Autonomous Communities uniprovincial non-islands and Islands, shall be carried out by the provision in Section 32, Service 23, Directorate-General for Financial Coordination with the Autonomous Communities and with the Local Institutions, Program 942M, Concept 468, on the final settlement of the previous years, and compensations resulting from the new regulation.

Two. When the economic and financial management of the hospital centres, as provided for in Act No. 14/1986 of 25 April, General of Health, is transferred to the corresponding Autonomous Communities, the same measure shall be taken to assign to those entities the participation of the transferee of the service in the said fund.

Section 6.a Special Regulations

Article 101. Participation of the Historical Territories of the Basque Country and Navarre in the State taxes.

One. The participation of the municipalities of the Basque Country and of Navarre in the taxes of the State shall be determined in accordance with the rules contained in Subsection 2.a of Section 3.a of this Chapter, in the framework of the Concert and Economic Convention, respectively.

Two. The participation of the Foral Deputies of the Basque Country and the Foral Community of Navarre in the taxes of the State shall be determined in accordance with article 146 of the consolidated text of the Regulation of Local Revenue approved by Royal Legislative Decree 2/2004 of 5 March, in the framework of the Concert and Economic Convention, respectively.

Article 102. Participation of the local entities of the Canary Islands in the State taxes.

One. The assignment of revenues in State taxes in favor of the municipalities of the Canary Islands included in the subjective scope of application of article 111 of the consolidated text of the Law regulating the Local Treasury approved by Royal Legislative Decree 2/2004 of 5 March, as well as of the Island Cabildos, shall be in accordance with article 158 of the latter rule.

Two. Participation in the Supplementary Fund for the Financing of Local Entities referred to in the preceding paragraph shall be determined in accordance with Section 3.a, Subsection 1.a, and Section 5.a, Subsection 1.a, of this Chapter, taking into account the provisions of Article 158 of that norm.

Three. The participation of the rest of the municipalities of the Canary Islands in the taxes of the State shall be determined by the application of the rules contained in Subsection 2.a of Section 3.a of this Chapter and in accordance with the same proportion as the ordinary municipalities.

Article 103. Participation of the cities of Ceuta and Melilla in the tributes of the State.

One. The Cities of Ceuta and Melilla, as entities assimilated to the municipalities, will participate in the taxes of the State in accordance with the general rules contained in this Chapter.

Two. The Cities of Ceuta and Melilla, as entities assimilated to the provinces, will participate in the taxes of the State as set out in article 146 of the consolidated text of the Law regulating the Local Treasury approved by Royal Legislative Decree 2/2004 of 5 March.

Section 7.a Compensations, Grants and Aids

Article 104. Grants to local entities for urban collective transport services.

One. In order to comply with the additional fifth provision of the consolidated text of the Local Treasury Regulation Act approved by Royal Legislative Decree 2/2004 of 5 March, the provision is set at 69.20 million euros to subsidize the urban collective transport service provided by local entities that meet the requirements specified in the following section.

Two. In the distribution of the credit, the local Entities that have a public service of urban collective public transport, regardless of the form of management, will be able to participate in the following requirements:

a. To have more than 50,000 inhabitants of law, according to the Municipal Register in force as of 1 January 2008 and officially approved by the Government.

b. To have more than 20,000 inhabitants of law, according to the population figures of the Municipal Register in force as of 1 January 2008 and officially approved by the Government, in which they concur simultaneously that the number of urban units in the urban real estate cadastre is more than 36,000 on the date indicated.

c. Municipalities that, even if not meeting any of the above conditions, are provincial capitals.

d. Municipalities are exempted from participation in an alternative financing system for the internal urban public transport service, which provides funding for the State General Administration. This exception will be, in any case, to apply to the Convention of Collaboration in the territorial area of the Canary Islands and the program contracts concluded with the Regional Consortium of Transports of Madrid and the Metropolitan Transport Authority of Barcelona.

Three. The budgetary allocation, once the payment obligations for the firm judgements of the same concept are satisfied, shall be distributed in accordance with the following criteria, to be applied in accordance with the financial and economic management data set out in the model referred to in paragraph 6 of this article:

A. 5 percent of the credit based on the length of the municipal network on one way and expressed in kilometers. Circular lines that do not have round-trip routes will be computed in half.

B. 5 per cent of the credit based on the travel/right-habitant ratio of each municipality weighted by the reason of the number of inhabitants cited by 50,000. The number of inhabitants of law shall be the population of the municipal Register in force as at 1 January 2008 and officially approved by the Government.

C. 90 per cent of the credit based on the average shortfall per transport title issued, according to the following procedure:

a. The amount to subsidize each municipality will be given by the result of multiplying the number of transport titles by the subsidy corresponding to each of these titles.

b. The subvention for each title will be obtained by applying to its average deficit the amounts and percentages defined in the following scale:

1.section: the amount of the average deficit per transport title, of each municipality, which does not exceed 12.5 percent of the global average deficit will be subsidized to 100 percent.

2.o section: the average deficit by transport title, of each municipality, which exceeds the previous section and does not exceed 25 percent of the global average deficit will be subsidized to 55 percent.

3. section: the amount of the average deficit per transport title, of each municipality, which exceeds the previous section and does not exceed 50 percent of the global average deficit will be subsidized to 27 percent.

4.or section: the amount of the average deficit per transport title, of each municipality, which exceeds the previous section and does not exceed 100 per cent of the global average deficit will be subsidized with the percentage of funding resulting from dividing the rest of the credit not attributed to the previous sections between the total deficit included in this section, considering all municipalities that have the right to grant.

5th section: the amount of the average deficit by transport title, of each municipality, which exceeds the global average deficit will not be subsidized.

The percentage of funding for the 4th stage of the scale cannot exceed 27 per cent. Excessive credit resulting from the application of this restriction will be distributed proportionally to the funding obtained by each municipality, corresponding to the 2.o and 3.o sections.

In no case, the application of these rules may be recognized as a subsidy that, globally, exceeds 90 percent of the available credit. If this is done, the proportion corresponding to the 3rd, 2nd and, if any, 1st, in the form set out in the 4th stage, will be adjusted in the necessary proportion, until the credit is exhausted.

c. The average deficit in each municipality will be the result of dividing the operating deficit between the number of transport titles. The overall average deficit will be the result of dividing the sum of the deficits of all municipalities that have the right to subvention between the total transport titles of those municipalities.

d. The amount of the subsidy per title will be given by the sum of the amount to be subsidized in each section, which will be obtained by multiplying the part of the average deficit included in each section by the percentage of funding applicable in that section.

The operating deficit will be determined by the amount of operating losses deducted from the losses and profits accounts of the companies or entities providing the public transport service, developed under the Accounting Plan and generally accepted accounting standards and principles that, in each case, result in implementation, with the following adjustments:

a'. In terms of operating expenses, those relating to taxes shall be excluded, regardless of the active subject of the legal-tributory relationship.

b'. In terms of operating expenses and income, those originating in the provision of services or activities other than that of urban public transport requesting the subsidy shall be excluded. In addition, any grants and contributions that it recognizes, in favour of the company or entity that provides the urban public transport service, the City Council in whose municipal term the provision is made.

c'. In any case, the amount attributed as a subsidy for the length criteria of the network and the travel/right living relationship will be deducted from the shortfall for the calculation of the funding under this section.

Four. Grants should be used to finance the provision of this service.

Five. For the Councils of the Basque Country and Navarra, the corresponding subsidy will be corrected in the same proportion applicable to their participation in State taxes.

Six. Prior to 30 June 2009, in order to distribute the provision to subsidize the provision of urban public transport services, the respective Local Entities shall, in the manner determined by the competent bodies of the Ministry of Economy and Finance, provide the following documentation:

1. In all cases, the number of miles of road of the network on one way, the number of travelers per year, the number of places offered per year, collection and average prices referred to the year 2008, according to the model defined by the Directorate General for Financial Coordination with the Autonomous Communities and with the Local Institutions.

2. With regard to services carried out by the self-governing entity or self-governing agency, a detailed document of income and expenditure items attributable to the transport service and the deficit or actual result produced in the year 2008, according to the model defined by the Directorate-General for Financial Coordination with the Autonomous Communities and with the Local Institutions.

3. In the case of services carried out in direct management by a municipal company or companies or individuals providing the concession service or any other indirect management modality, the annual accounts will be attached with their respective audit report.

In addition, managers should develop a document detailing the income and expenditure items for the transport service and the shortfall or actual result produced in the year 2008, and the criteria for the imputation of the said income and expenditure, according to the model defined by the Directorate-General for Financial Coordination with the Autonomous Communities and with the Local Institutions.

The document shall be reviewed by an auditor with the income and expenditure items attributable to the service and the deficit or actual result produced in the 2008 period and the criteria for the imputation of income and expenditure, on the understanding that it is audited when such information is included in the Annual Accounts Report and has been audited.

4. In any case, the official document in which the financial conditions in which the activity is carried out are updated.

5. In all cases, the justification for finding the council requesting the subsidy and the company, agency or entity providing the service, current in compliance with its tax obligations and with the Social Security as at 31 December 2008.

6. Certification of the Interventor of the application of the amount received as a subsidy to urban collective transport in the immediate period prior to the purpose provided for in Article 106, paragraph 4, of Law 51/2007 of 26 December, of General State Budgets for the year 2008.

The municipalities that do not comply with the sending of the documentation in the form provided for in this article will not be granted the right to receive the assistance intended to finance the collective public transport service of travelers for reasons of general interest and in order to avoid financial damage to the other perceptors.

Article 105. Compensation to the City Councils of the tax benefits granted to natural or legal persons in local taxes.

In order to comply with article 9 of the consolidated text of the Local Treasury Regulatory Act adopted by Royal Legislative Decree 2/2004 of 5 March, provision is made in Section 32 of the current State Expenditure Budget for a provision to compensate for tax benefits in local compulsory exaction taxes that can be granted by the State through Law and in the terms provided for in paragraph 2 of Article 9.

Claims for compensation shall be subject to pre-payment, in the case of the Economic Activities Tax with the information in the registration databases of the said tax, and in the case of the Property Tax in the databases of the Real Estate Catastro.

To that end, the State Tax Administration Agency of the State and the General Directorate of the Catastro of the Ministry of Economy and Finance will facilitate computer intercommunication with the General Directorate of Financial Coordination with the Autonomous Communities and with the Local Institutions.

The Ministry of Economy and Finance is authorized to issue the necessary rules for the establishment of the procedure to be followed in each case, in order to proceed with the compensation, in favour of the municipalities, of the tax debts effectively condoned and the legally granted exemptions.

Article 106. Other grants to local entities.

One. Under the provisions set out in Section 32, Service 23, Directorate-General for Financial Coordination with the Autonomous Communities and with the Local Entities, Programme 942N, a compensation equivalent to the amount of the contributions of the current Mechanical Traction Vehicles Tax to be condoned in 2009, will be effected as a result of the application of the fiscal benefits set out in the current Defence Cooperation Agreement with the United States of 1 December 1988.

The calculation of the amount to be offset will be made in accordance with the Conventions signed with the municipalities concerned.

Two. Under the provisions of Section 32, Service 23, Directorate-General for Financial Coordination with the Autonomous Communities and with the Local Entities, Programme 942 N, an aid of 8 million euros is granted for its allocation to the Cities of Ceuta and Melilla, to compensate the operating costs of the desalination plants installed for the supply of water, as well as other actions for the improvement of water management.

The aids referred to in the preceding paragraph shall be effective in the manner established in the corresponding Conventions between the Ministry of Economy and Finance and each of the aforementioned Cities, in the framework of the general principles of article 111 bis of the consolidated text of the Waters Act, approved by Royal Legislative Decree 1/2001 of 20 July, and of the community regulations.

Of the above amount, two thirds will be divided between the cities of Ceuta and Melilla according to the number of inhabitants of law of each municipality, according to the Padrón of the municipal population in force on 1 January of the immediately preceding period, which will be used to partially offset the operating costs of the desalination plants. The City of Ceuta has 2,80 million euros and the City of Melilla 2,53 million euros.

The remaining third will be devoted to the financing of actions for the improvement of water management, with the same distribution between the two cities indicated in the preceding paragraph. The City of Ceuta has 1,40 million euros and that of Melilla 1,27 million euros.

Article 107. Advances in favor of the City Councils for disfases in the collection of local taxes.

One. Where, due to circumstances relating to the issue of fertilizers, the Property Tax may not be liquidated by 1 August 2009, the affected councils may receive advances from the Public Treasury on the account of the said tax, in order to safeguard their minimum treasury needs, upon authorization of the Plenum of the respective corporation.

Such advances will be granted at the request of the respective municipalities, following the report of the Directorate General of the Catastro and will be processed and resolved by the Directorate General for Financial Coordination with the Autonomous Communities and with the Local Institutions.

The following conditions will be taken into account in the handling of the files:

a. Advances may not exceed 75 per cent of the amount of the foreseeable collection as attributable to each pattern.

b. The annual amount to anticipate each corporation by means of this formula will not exceed twice the last annuality received by it in terms of participation in the State taxes.

c. In no case may advances be requested for more than two successive tax periods with reference to the same tax.

d. The Provincial, Cabildos and Insular Councils and Uniprovincial Autonomous Communities and other public collecting bodies which, in turn, have made advances to the Town Halls of reference, in the manner provided for in article 149.2 of the consolidated text of the Local Treasury Regulatory Law approved by Royal Legislative Decree 2/2004 of 5 March, may be in advance of the amount that corresponds to the corresponding.

e. Upon issuance of the corresponding final resolution, advances shall be freed for their net amount in favour of the municipalities or entities referred to in the previous letter d by fourth parts per month, from the day 1 of September of each year, and the correlative deliveries shall be suspended in the month following the month in which the deficiencies referred to in paragraph 1 of this paragraph are corrected.

Advances granted under the provisions of this section shall, if any, be subject to the same retentions as provided for in the fourth additional provision of the consolidated text of the Local Treasury Regulatory Act approved by Royal Legislative Decree 2/2004 of 5 March, and shall be reintegrated by the respective local entities after receiving a report from the General Directorate of the Catastro, communicating the rectification of the aforementioned owners.

Two. By resolution of the Directorate-General for Financial Coordination with the Autonomous Communities and with the Local Institutions, the City Councils may be granted, in the event of an urgent and extraordinary need for treasury, advances to reintegrate within the current period from their participation in the State taxes. The following requirements must be met for granting these advances:

a. Agreement of the Plenum of the Corporation, authorizing its President to request the advance and setting the terms of such a request.

b. Report of the municipal intervention in which the economic-financial situation of the Local Entity is realized that precisely justify the extraordinary cause of the advance.

c. Report of the Municipal Treasury on the forecast of income and expenditure for the corresponding period.

Section 8.a Instrumental rules for the Provisions included in this Chapter

Article 108. Budget management standards for certain credits for local entities.

One. The Ministry of Economy and Finance is authorized to commit expenditures from the 2010 period, up to a maximum amount equivalent to the twelfth part of the appropriations set out in the Budget for 2009, aimed at satisfying the payments on account of the participation in State taxes in favor of the Provincial Councils and Provincial Councils or assimilated entities, of January 2010. Differences that may arise in connection with the determination of final account deliveries attributable to the above-mentioned exercise shall be subject to adjustment in the instalments of February.

Two. The expenditure files and joint payment orders issued for the purpose of fulfilling the commitments set out in the preceding articles of this chapter shall be processed simultaneously in favour of the affected local Corporations, and their compliance with the effective provision of funds, shall be made by the accounts of non-budgetary creditors which, for these purposes, are authorized in the General Treasury and Financial Policy Directorate, in a manner that is consistent with the terms and conditions of payment.

They declare urgent processing:

Credit modification records with respect to the commitments made.

The expenditure records, linked to the reference commitments, referred to in the Order of 27 December 1995.

To this end, the different phases of the budget management procedure should be accumulated, and special procedures for the accounting of the respective operations should also be adopted.

Three. In the cases provided for in the preceding paragraph, where appropriate the processing of credit extension records and for the purposes provided for in article 54 of Law 47/2003 of 26 November, the Budgeting General, requests for credit increments shall be justified, in any case, on the basis of additional requests made by the affected Local Institutions.

Four. Provisions included in the Expenditure Budget for the purposes set out in paragraph One above may be transferred on a regular basis to the corresponding extrabudgetary account, which is authorized for this purpose in the General Treasury and Financial Policy Directorate. This procedure may be applied to the purpose of ensuring the simultaneous payment of obligations arising from the participation of local entities in the State ' s taxes, both in respect of payments to account and final settlement, as well as to proceed with the simultaneous payment of obligations resulting from requests made by the local authorities, following the relevant resolutions that give rise to the recognition of such obligations by the State.

Article 109. Information to be supplied by local Corporations.

One. In order to proceed with the final settlement of the participation of the City Councils in the State taxes, for 2009, the respective Local Corporations shall provide, by 30 June 2009, in the manner determined by the competent bodies of the Ministry of Economy and Finance, the following documentation:

1. A comprehensive certification of the liquid collection obtained in 2007 by the Property Tax, the Economic Activities Tax and the Mechanical Traction Vehicle Tax.

2. A comprehensive certification of the imponible bases deducted from the 2007 harvesters, as well as the high ones produced in the same ones, corresponding to the Tax on Real Estate, urban, and of the required types in the municipality in the taxes quoted in the preceding paragraph.

3. A certification of quotas required in the Tax on Economic Activities in 2007, including the incidence of the application of the coefficient referred to in article 86 of the consolidated text of the Law on the Regulation of Local Treasury approved by Royal Legislative Decree 2/2004 of 5 March, in force in that tax period.

Two. The paper documentation referral procedure may be replaced by the electronic transmission of the information in the models enabled for this purpose, provided that the support used for the shipment incorporates the electronic signature of the Interventor or, where appropriate, the holder of the local Corporation body that has the accounting function.

The recognized electronic signature, understood in the terms provided for by Law 59/2003 of 19 December, of electronic signature, shall have in respect of the data transmitted by the local entity the same value as the handwritten signature in relation to the contents in paper, so its application in the electronic transmission of the information shall exempt from the obligation to transmit the above-mentioned documentation in paper support.

Three. By the Directorate-General for Financial Coordination with the Autonomous Communities and with the Local Entities, the corresponding resolution will be issued by establishing the models that contain the detail of the necessary information, as well as the regulation of the procedure for the telematic presentation of the documentation and the electronic signature thereof.

Four. To the municipalities that, while in the area of application of Section 3.a subsection of this Chapter, do not provide the documentation that is determined in the above conditions, a weighting module equivalent to 60 per cent of the average fiscal effort applicable to the municipality with the lowest coefficient of this concept, within the population section in which it is framed, will be applied for the purpose of the final settlement of its participation in the 2009 taxes.

Article 110. Retentions to practice the local entities in application of the fourth additional provision of the consolidated text of the Local Treasury Regulatory Act approved by Royal Legislative Decree 2/2004 of 5 March.

One. Upon request of the competent body that has legally attributed the collection management, in accordance with the applicable specific regulations, the Directorate-General for Financial Coordination with the Autonomous Communities and with the Local Entities shall apply the retentions to be carried out in the participation of the municipalities and provinces in the State taxes.

If debts derived from State taxes and debts for social security contributions and joint collection concepts were incurred and the amount of them exceeded the amount retained, they would be assessed on the basis of their amounts.

Two. The amount of the retention shall be 50 per cent of the amount allocated to the respective local entity, both in each instalment and in the annual final settlement of the participation in the State taxes, except where the amount of the debt is less than that amount.

In the case of debts derived from taxes of the State that have been legally repercussioned, from income to account corresponding to in-kind retributions, of amounts retained or that should have been kept in account of any tax, or of social contributions that have been or should have been subject to retention, the retention to be made shall be 100 per cent of the amount allocated to the respective local entity, both in each instalment and in the final annual settlement.

Three. The amount to be retained in the entire period may be reduced when the existence of serious treasury defactions generated by the provision of those related obligations is justified:

a. the regular fulfilment of staff obligations;

b. the provision of compulsory public services according to the number of inhabitants of the municipality;

c. to the provision of social services, civil protection and firefighting, for which no contracting is required in the form of public price or rate equivalent to the cost of the service performed.

In no case may a retention rate be established below 25 per cent of the account delivery.

The reduction of retentions to those local entities that have been integrated into financial sanitation consortiums that are part of institutions of other public administrations will not apply.

In the procedures for reducing the retention rate, the Directorate-General for Financial Coordination with the Autonomous Communities and the Local Institutions shall issue the corresponding resolution, taking into account the financial situation of the entity and the need to ensure the provision of compulsory public services. To this end, the local entity must contribute, as essential and not exclusive:

a. Certificate issued by the collection bodies of the creditor entities for which payment of current obligations is credited in the twelve months preceding the immediate month prior to the date of application of the certification;

b. Report on the current financial situation signed by the local investor that includes the calculation of the treasury remnant to the date of application for the reduction of the retention rate and disclose the terms in which such situation affects the fulfilment of the obligations contained in paragraph 1 of this paragraph;

c. Sanitation plan, approved by the plenary, including the current exercise.

The resolution will set the period of time when the retention rate will be reduced, without the extension of the retention rate beyond the end of the financial period. In any event, such a reduction will be conditioned on the approval by the local entity of a sanitation plan, or on the verification of the completion of another ongoing one.

Four. When the debt is born as a result of the return of advances of financing by the Public Treasury, the retention shall be consistent with the conditions set out in the resolution of granting the corresponding advance, either by the total cancellation of the debit in a singular form, or by successive retentions until the final termination of the advance.

Five. Resolutions declaring the extinction of debts from the amounts retained shall, in each case, be the legally competent body that has attributed the collection management, in accordance with the specific regulations applicable, producing its effects, in the concurrent part of the debt, from the time the retention was made.

Article 111. Financing of institutions of the Municipality of Barcelona.

One. In the framework of Law 1/2006, of 13 March, which regulates the Special Regime of the Municipality of Barcelona, under the Concept 461, To the City of Barcelona for the financing of cultural institutions of the municipality, according to the Convention that is subscribed in the field of the Inter-administrative Collaboration Commission, of the Programme 334A, Promotion and Cultural Cooperation, of the Service 06, General Directorate of Policies and Cultural Industries,

For the materialization of transfers to finance the institutions referred to in the preceding paragraph, the corresponding Convention shall be previously signed within the framework of the Inter-Agency Collaborative Commission established pursuant to article 5 of Law 1/2006 of 13 March, which regulates the Special Regime of the Municipality of Barcelona.

Two. In the same legal framework mentioned above, obligations of up to 4.30 million euros may be recognized, under the Program 942N, of Service 23, of Section 32, Territorial entities, of the General Budgets of the State for the year 2009 for the financing of the specific services of the Metropolitan Area of Barcelona.

The previous contribution shall be in accordance with the provisions of article 153, paragraph 1 (b), of the consolidated text of the Local Treasury Regulatory Act, adopted by Royal Legislative Decree 2/2004 of 5 March, and may only be made effective once the corresponding Law of the Autonomous Community is established, in accordance with the provisions of the second additional provision of Law 1/2006 of 13 March, which regulates the special municipality of Barcelona.

Three. In the event that, as of 1 November 2009, there was no material possibility of approval, within the same year, of the Law mentioned in the preceding paragraph, obligations may be recognized until the amount cited in the same paragraph to supplement the financing of institutions with wide projection and relevance of the municipality of Barcelona specified in the Convention referred to in paragraph One of this article.

Article 112. Special fund for population municipalities not exceeding 20,000.

One. As a special funding mechanism for municipalities with a population not exceeding 20,000, it is provided for 2009 in Section 22, Ministry of Public Administrations, Programme 942 A, Local Economic Cooperation of the State, a fund to deal with current transfers in favour of municipalities belonging to that population group, by the Directorate-General for Local Cooperation of the Ministry of Public Administrations, according to the criteria set out in the following section.

Two. The fund will be distributed among the municipalities mentioned in the previous section that do not reach a participation in taxes of the State of 165 euros per inhabitant in respect of account deliveries for 2009, and whose average fiscal effort per inhabitant, according to data of the last definitive liquidation practiced, is greater than 1. The amount allocated for this provision, in addition to the corresponding amount for the application of the model described in articles 91 and 92, shall not exceed the amount of 165 euros per inhabitant.

For the above purposes, the Directorate-General for Financial Coordination with the Autonomous Communities and with the Local Entities, of the Ministry of Economy and Finance, shall certify the participation in taxes of the State per inhabitant corresponding to the payments on account of that exercise of the municipalities with population not exceeding 20,000 inhabitants, as well as the average fiscal effort ratios per inhabitant mentioned in the preceding paragraph.

Payment of the amounts resulting from the previous distribution shall be made by the Directorate-General for Local Cooperation, Ministry of Public Administrations, in the first semester of the exercise, not having the character of delivery to account, and shall in no case be subject to subsequent liquidation.

CHAPTER II

Autonomous Communities

Article 113. Delivery to account of the Sufficiency Fund.

The budgetary provisions for the financing of the Sufficiency Fund, corresponding to the payments to account set out in article 15.1 of Law 21/2001 of 27 December, which regulates the fiscal and administrative measures of the new system of financing of the Autonomous Communities of common regime and Cities with Autonomy Statute, for each Autonomous Community and City with Statute of Autonomy, which are included in Section 32, General Directorate Programme 941M.

Article 114. Final liquidation of the 2007 Sufficiency Fund of the Autonomous Communities and Cities with Autonomy Statute.

The practice of the final liquidation of the 2007 Sufficiency Fund for the Autonomous Communities and Cities with the Statute of Autonomy will be carried out by the credit provided in Section 32, Service 18 – General Directorate of Financial Coordination with the Autonomous Communities and with the Local Institutions. Several–, Final liquidation of the financing of the Autonomous Communities and Cities with Statute of Autonomy of previous years-Sufficiency Fund-Programme 941M.

Article 115. Guarantee of funding for health care services in 2007.

One. In Section 32 of the General Budgets of the State, Service 18 – General Directorate of Financial Coordination with the Autonomous Communities and with the Local Institutions. Several-, Final liquidation of the financing of the Autonomous Communities and Cities with Statute of Autonomy of previous years– Guarantee of health care Program 941M, includes a budget allocation, with the capacity of up to 500 million euros, to support the Autonomous Communities whose income allocated to health in 2007 evolve below the growth of the Gross Domestic Product nominal at market prices.

Two. In accordance with the agreements adopted at the Plenary Session of the Fiscal and Financial Policy Council of 13 September 2005, the calculation of the amount of the guarantee of health care for each Autonomous Community shall be carried out according to the rules contained in paragraph Three below.

However, in the event that the sum of the amounts thus determined will be more than 500 million euros, this will be the amount that will be distributed to the Autonomous Communities as a health guarantee. In this case, the 500 million euros will be assessed in proportion to the amount that, by application of the following three rules, corresponds to each Autonomous Community.

Three. The above warranty shall be calculated according to the following rules:

1.a The growth rate between 1999 and 2007 of the funding allocated to health care services for each Autonomous Community will be determined as the ratio between the amount of funding for health care services in 2007 and the funding requirements for health care services in the 1999 base year.

2.a The funding requirements for health-care services in the 1999 base year for each Community are those that result from increasing those considered in the final liquidation of the 2006 funding system, in accordance with rule 2.a of article 117, paragraph 3, of Law 51/2007, of 26 December, of General Budgets of the State for the year 2008, in the amount of the revisions relating to the financing of the health-care services established by the Autonomous Community of the 21st

3.a The amount of funding for health-care services in 2007 for each Autonomous Community will be determined by multiplying the percentage representing the funding needs of health-care services in the base year 1999 on the total funding needs of the Autonomous Community in this base year 1999, due to the volume of resources provided to each Community in 2007 by the Autonomous Communities Funding System regulated by Law 21/2001 of 27 December. To this end:

(a) The funding needs of health care services in the 1999 base year for each Autonomous Community are those defined in the previous 2.a rule.

(b) The total funding requirements in the base year 1999 for each Autonomous Community are those that result from increasing those considered in the final liquidation of the Funding System of 2006, in accordance with article 117 of Law 51/2007 of 26 December, of General Budgets of the State for the year 2008, in the amount of the revisions that have been applied to the Sufficiency Fund of the corresponding Autonomous Community with effect of 1 January 2007, the amount set out in article 16.1 of the corresponding article

(c) The volume of resources provided to each Community in 2007 by the Funding System of the Autonomous Communities regulated by Law 21/2001 of 27 December is to add the following amounts:

The collection by the ceded taxes on Heritage, Patrimonial Transmissions and Documented Legal Acts, Successions and Donations and on the Game and Rates affects the services transferred, for their normative values of the year 2007. For this purpose, the 2007 policy values of these taxes are considered, their value in the base year 1999 updated to the year 2007 applying the percentage of growth between the years 1999 and 2007 of the ITE used to update the Community Sufficiency Fund, in accordance with article 15 of the said Law.

The final performance of the autonomic rate of the Physical Income Tax in 2007. In the event that any Autonomous Community had exercised the normative power in relation to the Tax on the Income of Physical Persons, instead of the amount dropped by the performance of the autonomic rate of the Income Tax of Physical Persons, it would be computed that would have resulted from the failure to exercise such authority.

The final performance in 2007 of the assignment of the Tax on Value Added and Taxes on Beer, on Intermediate Products, on Alcohol and Derivative Beverages, on Hydrocarbons, on Tobacco Work and on Electricity.

The final performance in 2007 of the Tax on Certain Transport Media. For this purpose it will be understood as the final performance of 2007 for this tax the amount of the actual liquid collection charged to each Community from 1 January 2007 to 31 December 2007. In the event that any Autonomous Community has exercised the normative competence in this tribute, it will be computed as definitive performance that would have resulted from not exercising such power.

The final performance in 2007 of the Tax on Retailers of Determined Hydrocarbons. For this purpose, it will be understood as the final performance of 2007 for this tax the amount of the actual liquid collection charged to each Community from 1 April 2007 to 31 March 2008. In the event that any Autonomous Community has exercised the normative competence in this tribute, it will be computed as definitive performance that would have resulted from not exercising such power.

The final amount of the Autonomous Community Sufficiency Fund in 2007.

4.a In the event that for some Autonomous Community the rate resulting from rule 1.a above is lower than the rate of increase between 1999 and 2007 of the Gross Domestic Product nominal at market prices, the Community will perceive the amount that results from applying to the financing needs of the health care services in the base year 1999, defined in the previous rule 2.a, the difference between the index resulting from the previous rule 1.a and the rate of increase between 1999 and the GDP.

Article 116. Transfers to Autonomous Communities corresponding to the cost of the new services transferred.

If, as of 1 January 2009, new transfers of services are made to the Autonomous Communities, the credits corresponding to their actual cost will be provided in Section 32 "Transfers to Autonomous Communities at the cost of the services assumed" in specific concepts that will be determined, at the time, by the General Budget Directorate.

To this end, the Royal Decrees that approve new service transfers shall contain at least the following extremes:

(a) Date the Autonomous Community must effectively assume the management of the transferred service.

(b) Annual funding, in euros of the year 2009, broken down into the different expenditure chapters it comprises.

(c) The assessment referred to the base year of 1999, corresponding to the actual annual cost of the same, for the purpose of the review of the value of the Autonomous Community Sufficiency Fund that is provided for in article 16.1 of Law 21/2001 of 27 December, of fiscal and administrative measures of the new System of Financing of the Autonomous Communities of Common Regime and Cities with Statute of Autonomy.

Article 117. Interterritorial Compensation Funds.

One. Section 33 of the General Budgets of the State provides two lnterterritorial Compensation Funds, amounting to 1,353,769.80 thousand euros, pursuant to Law 22/2001 of 27 December, regulating the Interterritorial Compensation Funds.

Two. The Compensation Fund, with Euro1,015,352,74 thousand, will be allocated to fund investment expenses in accordance with Article 2 of Law 22/2001.

Three. The Supplementary Fund, with 338,417,06 thousand euros, may be applied by the Autonomous Communities and Cities with the Statute of Autonomy proper to the financing of the expenses of start-up or operation of investments made under Section 33 of the General Budgets of the State in the terms provided for in Article 6.2 of Law 22/2001.

Four. The percentage represented by the Compensation Fund for Autonomous Communities on the basis of calculation constituted by public investment is 27.49 per cent, in accordance with article 2.1.a of that Law. In addition, in compliance with the unique additional provision of Law 22/2001, the percentage representing the Interterritorial Compensation Funds for the Autonomous Communities is 36.65 per cent rising to 37.23 per cent if the Cities with the Statute of Autonomy of Ceuta and Melilla are included.

Five. Investment projects that can be funded from the previous Funds are those detailed in the annex to Section 33.

Six. In the year 2009 the Autonomous Communities of: Galicia, Andalusia, Principality of Asturias, Cantabria, Region of Murcia, Comunitat Valenciana, Castilla-La Mancha, Canary Islands, Extremadura, Castilla y León and the Cities of Ceuta and Melilla will benefit from these Funds according to the unique additional provision of Law 22/2001 of 27 December.

Seven. Credit remnants of the Inter-territorial Compensation Funds for prior periods will be automatically incorporated into the 2009 Budget at the disposal of the same Administration for the implementation of projects in 31 December 2008.

Eight. As long as the remnants of budgetary credits of prior periods are incorporated into the current one, the Public Treasury may make advances of treasury to the Autonomous Communities in the same amount as the requests for funds made by the same "account" of the resources to be received once the above-mentioned incorporation is made.

Advances must be reimbursed before the end of the financial period.

Article 118. Complementary provision for the financing of health care.

One. Section 32 of the General Budgets of the State, Programme 941O “Other transfers to Autonomous Communities”, includes a complementary funding for the financing of health care, totalling Euro600,000, distributed among the Autonomous Communities in accordance with the distribution criterion adopted at the Plenary Session of the Fiscal and Financial Policy Council held on 13 September 2005.

Two. The amount of these credits will be made effective for 12th parts per month.

Article 119. Insularity Compensation.

One. In Section 32 of the General Budgets of the State, Programme 941O «Other transfers to Autonomous Communities», Services 12 «Canaries» and 15 «Illes Balears», includes a provision to compensate the circumstances arising from the insular fact, in the total amount of 55,000 thousand euros, distributed between the two Autonomous Communities in accordance with the amounts agreed at the Plenary Session of the Council of Fiscal and Financial Policy on the 13th of September 2005.

Two. The amount of these credits will be made effective for 12th parts per month.

PART VIII

Social relations

Article 120. Bases and types of contributions to Social Security, Unemployment, Salarial Guarantee Fund and Vocational Training during 2009.

The bases and types of contributions to Social Security, Unemployment, Salarial Guarantee and Vocational Training Fund, beginning on 1 January 2009, shall be as follows:

One. Maximum and minimum levels of social security contribution bases.

1. The maximum volume of the contribution base in each of the Social Security Regulations established therein is set, as of 1 January 2009, at the amount of Euro1,166.20 per month.

2. In accordance with article 16, paragraph 2, of the consolidated text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, in 2009, the basis for contributions in the Social Security Regulations and in respect of the contingencies determined in this article, shall, at a minimum, have the amounts of the inter-professional minimum wage in force at a contrary time, except increased at a time.

Two. Bases and types of contributions in the General Social Security Regime.

1. The monthly contribution bases for all contingency and situations protected by the General Social Security Regime, except for occupational accidents and diseases, shall be limited, for each group of professional categories, by the following minimum and maximum bases:

(a) The minimum basis for contributions, according to professional categories and groups of contributions, will be increased, from 1 January 2009 and in respect of those in force in 31 December 2008, in the same percentage in which the inter-professional minimum wage increases.

Notwithstanding the foregoing, the minimum contribution bases applicable to part-time contract workers shall be adjusted in order that the quote in this procurement modality be equivalent to the full-time quote by the same time unit and similar remunerations.

(b) The maximum bases, regardless of the professional category and group of contributions, during the year 2009, will be €1,166.20 per month or €105.54 per day.

2. The types of contributions in the General Social Security Regime will be:

(a) For common contingencies 28.30 per cent, 23.6 per cent by the company and 4.70 per cent by the worker.

(b) The percentages of the premium rate included in the fourth additional provision of Act No. 42/2006 of 28 December 2007 on the General Budgets of the State shall be applied for the contingency of work accidents and occupational diseases, in the wording given by the thirteenth final provision of this Act, the resulting premiums from the sole responsibility of the company.

3. During 2009, the following types of contributions will be applied for extra-hour contributions set out in article 111 of the consolidated text of the General Social Security Act:

(a) When it comes to overtime motivated by force majeure, 14.00 percent, of which 12.00 percent will be in charge of the company and 2.00 percent by the worker.

(b) In the case of overtime not covered in the preceding paragraph, 28.30 per cent, of which 23.6 per cent will be in charge of the company and 4.70 per cent by the worker.

4. As of 1 January 2009, the maximum basis for contributions for common contingencies applicable to trade representatives shall be the general basis provided in paragraph Dos.1.b of this article.

5. For the purpose of determining, during 2009, the maximum basis for contributions for common contingencies of artists, the following will be applied:

(a) The maximum contribution base for all groups corresponding to the different professional categories will be €1,166.20 per month.

However, the maximum limit of the contribution bases on the basis of the activities carried out by an artist, for one or more companies, will be annual in character and will be determined by the annual computation elevation of the maximum monthly base indicated.

(b) The Ministry of Labour and Immigration, taking into account the maximum basis and limit set out in the preceding paragraph, shall establish the basis for the contribution to determine the provisional liquidations of the artists, referred to in article 32.5.b) of the General Regulations on the Cotization and Liquidation of Other Social Security Rights, adopted by Royal Decree 2064/1995 of 22 December.

6. For the purpose of determining, during 2009, the maximum basis for contributions for the common contingencies of Taurian professionals, the following shall be applied:

(a) The maximum contribution base for all groups corresponding to the different professional categories will be €1,166.20 per month. However, the ceiling of the contribution bases for Taurian professionals will be annual in nature and will be determined by the annual computation elevation of the maximum monthly base indicated.

(b) The Ministry of Labour and Immigration, taking into account the maximum basis and limit set out in the preceding paragraph, shall establish the basis for the assessment of the provisional liquidations of the Taurian professionals, as referred to in article 33.5.b) of the General Regulations on the Qualification and Liquidation of Other Social Security Rights.

Three. Cotization in the Agrarian Special Regime of Social Security.

1. During 2009, the amounts of the monthly contributions bases for foreign workers included in the Special Agrarian Social Security Regime, which provide services throughout the month, will be as follows:

For quote groups 1 and 2, the amounts set as minimum bases for the workers of the same groups in the General Social Security Regime.

For groups of contributions 3 to 11, 804 euros.

2. During the year 2009, the amounts of the daily basis for contributions for actual working hours of foreign workers included in this Special Regime will be the result of dividing between 24 the amount of the monthly basis of contributions noted in the preceding section.

3. During 2009, the amounts of the monthly basis for contributions of foreign agricultural workers included in the census of this Special Regime will be, during the periods of inactivity within the calendar month and for each professional group, those set as minimum bases for the workers of the same groups in the General Social Security Regime. For this purpose, it will be understood that there are periods of inactivity within a natural month when the number of actual days performed during the same period is less than 80 percent of the natural days in which the worker is registered in the agrarian census in that month. The quote for these inactivity periods shall be determined by the following formula:

C = [(n/N)-(jr × 1.25/N)] bc × tc

In which:

C = Quantity of the quote.

n = Number of days in the agrarian census without quotation per monthly basis.

N = Number of days high in agrarian census in the natural month.

jr = Number of Real Days held in the natural month.

bc = Monthly contribution base.

tc = Applicable type of quote, as indicated in paragraph 4.b.

In no case, the application of the previous formula may result in C reaching a value below zero.

The provisions of this paragraph shall not be applicable to workers who collide in accordance with paragraph 1.

4. The rates applicable to the contributions of foreign workers included in this Special Regime shall be as follows:

(a) During periods of activity:

For the contribution of common contingencies and for the workers included in the agrarian census, 20.20 percent, being 15.50 percent by the company and 4.70 percent by the worker.

For workers not included in the agrarian census, 28.30 per cent, 23.6 per cent by the company and 4.70 per cent by the worker.

For the contingency of work accidents and occupational diseases, the rates of the premium rates approved by the fourth additional provision of Act No. 42/2006 of 28 December of the General Budgets of the State for 2007 shall be applied, in the wording given by the thirteenth final provision of this Law, the resulting premiums from the exclusive charge of the company.

(b) During the period of inactivity, the rate of quote will be 11.50 per cent, the resulting contribution being made by the worker alone.

5. The following reductions are made in business contributions to this Special Regime:

(a) In the contribution to the workers included in the agrarian census referred to in paragraph 1, the monthly contribution to be met by the company will be reduced by 21 euros, in monthly calculation. Of the amount to be reduced, 90 per cent will apply to the quote for common contingencies and 10 per cent to the quote for contingencies of work accidents and occupational diseases.

(b) In the quotation for real days for workers with temporary and fixed contract discontinuo, who make a number more than 60 days a year, the reduction will be 0.70 euros per day, of which 0.63 euros will apply to the quote for common contingencies and 0.07 euros to the quote for the contingencies of accidents of work and occupational diseases.

6. The Ministry of Labour and Immigration is authorized to regulate the procedures and policy adaptations necessary to articulate the harmonization of the contribution in the situation of activity and inactivity, as well as to verify the requirements for the implementation of the planned reductions and the regularization of the contribution resulting therefrom.

Four. Cotization in the Special Regime of Workers by Propia Account or Autonomists.

In the Special Regime of Self-Employed or Self-Employed Workers, the minimum and maximum bases and the types of contributions will be, since 1 January 2009, the following:

1. The maximum contribution base will be 3.166.20 euros per month. The minimum contribution base will be 833.40 euros per month.

2. The contribution base of self-employed persons who, as at 1 January 2009, are below 50 years of age shall be chosen by them within the maximum and minimum bases set out in the preceding section.

3. The basis for contributions of self-employed persons who, on first January 2009, were 50 or more years old shall be between the amounts of 1,649,40 and 885.30 euros per month, except for the surviving spouse of the business owner who, as a result of the death of the business, had to stand in front of it and discharge it in this Special Regime with 45 or more years of age, in which case, 1,640 euros shall be included.

However, self-employed workers who had previously been listed in any of the Social Security System Regulations for five or more years will be governed by the following rules:

(a) If the last credited base had been equal to or less than 1,601.40 euros per month, they would have to quote for a base of 833.40 euros per month and 1,649.40 euros per month.

(b) If the last credited base had been higher than € 1,601.40 per month, they will have to quote for a base of €833.40 per month and the amount of the one, increased by a percentage equal to that of the increase that has experienced the maximum base of contributions to this Regime.

4. Self-employed workers engaged in street or home sale (CNAE 4781 retail trade in markets and food, beverages and tobacco markets; 4782 retail trade in textiles, clothing and footwear market markets and market markets; 4789 Other retail trade in markets and market markets not mentioned above and 4799 retail trade by means of general monthly sales machines or marketers may choose a base of 7 euros

Self-employed workers engaged in the sale of home (CNAE 4799 Trade for retailers at home) may choose as a minimum basis for contributions during the year 2009 that was established on a general basis at point 1, or a basis equivalent to 55% of the latter.

5. The type of quote in this Special Social Security Regime will be 29.80 percent. When the interested party does not have cover in the said Regime the protection for temporary incapacity, the rate of quote will be 26.50 percent.

Workers included in this Special Regime who do not have covered the protection provided for contingencies arising from occupational accidents and diseases, shall make an additional contribution equivalent to 0.1 per cent, applied on the basis of the chosen quote, for the financing of the benefits provided for in chapter IV quater and IV quinquies, of Title II, of the General Social Security Act.

6. The percentages of the premium rate included in the fourth additional provision of Act No. 42/2006 of 28 December 2007 on General Budgets of the State shall be applied for the contingency of work accidents and occupational diseases, in the wording given by the thirteenth final provision of this Act.

7. Self-employed workers who, on the basis of their work on behalf of others developed simultaneously, collide, with respect to common contingencies, on a multiactivity basis and have done so in 2009, taking into account both the business and the corresponding contributions of the worker in the General Regime, as well as those made in the Special Regime, for a amount equal to or greater than 10,752 euros shall have the right to a refund of 50 per cent of the above quoted

The return shall be made at the request of the person concerned, to be made in the first quarter of the following year.

8. The working partners of the Associate Labour Cooperatives engaged in the lump-off sale, who receive income directly from the buyers, shall be included, for the purposes of Social Security, in the Special Regime of Workers by Propia Account or Self-employed, being applied to them, for the purposes of the quote, as provided for in point 4, paragraph 1, of this section.

In the cases where it is credited that the street sale is carried out for up to three days a week in traditional markets or "markets", with sales hours less than eight hours a day, you can choose between quote by the minimum base established in point 1 or a base equivalent to 55 per 100 of the latter. In any case, the contingency of occupational accidents and occupational diseases must be complied with by applying, on the basis of the chosen contribution, the premium rate contained in the fourth additional provision of Law 42/2006, of 28 December, of General State Budgets for the year 2007, in the wording given by the thirteenth final provision of this Law.

Five. Cotization of the Special System for Agrarian Self-Employed Workers, established in the Special Regime of Self-Employed or Self-Employed Workers.

1. Since 1 January 2009, the types of contributions of workers included in the Special System for Agrarian Self-Employed Workers, established in the Special Regime of Self-Employed or Self-Employed Workers, will be as follows:

(a) With regard to mandatory coverage contingency, when the worker has opted to choose the minimum basis for quotes referred to in paragraph Four 1 of this article, the applicable rate of quotation shall be 18.75 per cent.

If the worker had opted for a contribution base higher than that minimum base, the amount that exceeds the latter will be applied to the rate of 26.50 per cent.

(b) With regard to the voluntary improvement of the temporary incapacity for common contingencies, the type of contribution to apply to the full amount of the contribution base of the interested party will be 3.30 per cent.

2. For contingencies of work accidents and occupational diseases, the provisions of paragraph 4.6 of this article shall be made.

In the event that the interested parties had not opted for the coverage of all professional contingencies, a contribution resulting from applying the 1 per cent rate to the contribution base indicated in paragraph 1 (a) will continue to be paid for the coverage of all professional contingencies.

3. Workers included in this Special System who have not opted to provide coverage, in the area of protection provided, to all the contingencies of occupational accidents and diseases, shall make an additional contribution equivalent to 0.1 per cent, applied on the basis of the chosen contribution, for the financing of the benefits provided for in chapters IV quater and IV quinquies, of Title II, of the General Social Security Act.

Six. Cotization in the Special System of Home Employees.

In the Special Social Security Regime of Home Employees, the base and type of contribution will be, as of 1 January 2009, the following:

1. The contribution base will be 714 euros per month.

2. The type of quote in this Regime will be 22,00 per cent, 18,30 per cent by the employer and 3.70 per cent by the worker. When the domestic employee provides services on a partial or discontinuous basis to one or more employers, the payment of the corresponding fee shall be the exclusive charge.

3. For the financing of the benefits set out in chapters IV quater and IV quinquies, Title II, of the General Social Security Law, an additional contribution equal to 0.1 per cent, applied on the single basis of quote.

The additional contribution, in the case of full-time workers, shall be on the sole account of the employer.

Seven. Cotization in the Special Sea Workers Regime.

1. The provisions of subsections One and Two of this article shall apply in the Special Regime of the Workers of the Sea, without prejudice, as appropriate, and for the contribution by common contingencies, of the provisions of article 19.6 of the consolidated text of Laws 116/1969 of 30 December, and 24/1972 of 21 June, approved by Decree 2864/1974 of 30 August, of which is set out in the following paragraph,

2. The contribution for all the contingencies and situations protected in this Special Regime of the workers included in the second and third groups referred to in article 19.5 of the consolidated text approved by Decree 2864/1974 of 30 August will be made on the annual remuneration determined by the Order of the Ministry of Labour and Immigration, on the proposal of the Social Institute of the Navy, heard by the representative organizations of the sector. Such determination shall be made by provinces, fishing modalities and professional categories, on the basis of the average remuneration values perceived in the preceding year.

The basis to be determined shall be unique, without being inferior or superior to those established for the different professional categories, in accordance with paragraph 1 of paragraph 2 of this article.

Eight. Cotization in the Special Regime of Coal Mining.

1. As of 1 January 2009, the contribution in the Special Social Security Regime for Coal Mining shall be determined by the application of the provisions of paragraph Two, without prejudice to the fact that, for the purpose of the contribution for common contingencies, the basis for quotes is normalized according to the following rules:

First. The amount of remuneration received or who had been entitled to the benefit of workers is taken into account for the purpose of contributions for occupational accidents and occupational diseases, for the period from 1 January to 31 December 2008, both inclusive.

Second. These remunerations shall be aggregated by categories, professional groups and professional specialties and mining areas, taking into account the provisions of article 57 of the General Regulations on the Qualification and Settlement of Other Social Security Rights. The amounts obtained, thus totalized, will be divided by the amount of the days to which they correspond.

Third. This result will constitute the standardized daily basis of contributions for common contingencies, the amount of which may not be less than the one set for the period immediately preceding for that professional category, increased in the same percentage experienced in the present period by the maximum amount of quote referred to in paragraph One.1 of this article, or higher than the amount resulting from raising the sum of the maximum cap to annual and dividing it for the calendar days of 2009.

2. The Ministry of Labour and Immigration shall set the level of standardized bases by applying the rules set out in the previous number.

Nine. Social Security contribution base during the perception of unemployment benefit at the contributory level.

1. During the perception of unemployment benefit for extinction of the employment relationship the basis of social security contributions of those workers for whom there is a legal obligation to quote, shall be the regulatory basis for unemployment benefit, determined as set out in article 211 (1) of the consolidated text of the General Law on Social Security, with respect, in any case, to the amount of the minimum basis for common contingencies provided for in each professional category, and for social purposes.

During the perception of unemployment benefit due to suspension of the employment relationship, by virtue of the employment regulation file or judicial resolution adopted in the context of a concursal procedure, or by reduction of the working day, the basis of contribution to the Social Security of those workers for which there is a legal obligation to quote, will be equivalent to the average of the bases of the last six months of employment listed, for common contingencies and for prior legal unemployment,

The resumption of unemployment benefit, in the case of suspension of the law, will entail the resumption of the obligation to quote by the base of contributions indicated in the preceding paragraphs for the time of the birth of the right.

When the right to unemployment benefit had been extinguished and, pursuant to article 210, paragraph 3, of the consolidated text of the General Social Security Act, the worker opted to reopen the initial right, the social security contribution base would be the regulatory basis for the unemployment benefit at the time of the birth of the initial right to which it was elected.

During the perception of the benefit, only the contribution base indicated in the preceding paragraphs will be updated, when it is lower than the minimum contribution base to the Social Security in force at each time that corresponds to the worker's contribution group at the time of the legal unemployment situation and until such time.

2. During the perception of unemployment benefit if it is to be quoted in the Special Agrarian Social Security Regime, the contribution base for the establishment of the fixed quota shall be that corresponding to the worker's contribution group at the time of the legal unemployment situation.

3. During the perception of unemployment benefit if it is appropriate to quote in the Special Coal Mining Regime the contribution base will be the current standard that corresponds to the professional category or specialty of the worker at the time of the legal unemployment situation.

4. The basis for contributions regulated in paragraphs 2 and 3 shall be updated according to the basis in force at each time corresponding to the group of contributions or professional status or specialty of the worker at the time of the legal situation of unemployment.

Ten. Unemployment Qualification, Salarial Guarantee and Vocational Training Fund.

Qualification for Unemployment Contingencies, Salarial Guarantee and Vocational Training Fund shall be carried out, beginning on 1 January 2009, according to what follows:

1. The contribution base for the aforementioned contingencies and in all Social Security Regulations that have the same covers will be the corresponding to the contingencies of occupational accidents and occupational diseases.

The basis for contributions to Unemployment in the Special Regime of the Workers of the Sea shall also apply the provisions of article 19.6 of the consolidated text adopted by Decree 2864/1974 of 30 August and the rules for the development of the said precept, without prejudice to the provisions of paragraph 7 of this article.

The basis for unemployment contributions for workers on behalf of others both of a fixed and eventual nature, included in the Special Agrarian Social Security Regime, shall be that of the actual days established for the said Regime and referred to in paragraph 3 of this article. In addition, the contribution base for the Salarial Guarantee Fund for workers on behalf of others included in the Agrarian Special Regime shall be constituted by the corresponding monthly basis of contributions for actual days, referred to in paragraph Three of this article.

2. As of 1 January 2009, the following types of contributions will be:

A. For unemployment contingency:

(a) Undefined contracting, including undefined part-time and fixed-term contracts, as well as the contracting of fixed duration determined in the modalities of training contracts in practices, of relay, interinity and contracts, whatever the modality used, performed with disabled workers: 7.05 percent, of which 5.50 percent will be held by the employer and 1.55 percent by the worker.

(b) Specific duration:

1.o Full-time determined duration: 8.30 percent, of which 6.70 percent will be taken by the employer and 1.60 percent by the worker.

2. Part-time determined duration: 9.30 per cent, of which 7.70 per cent will be performed by the employer and 1.60 per cent by the worker.

The type of contribution for contingent-owned workers, including in the Special Agrarian Social Security Regime, shall be set out in paragraph 1 (b) above, for the contracting of a specified full-time duration, except where applicable the type of contribution provided for in paragraph (a) above, for specific contracts of fixed duration or for disabled workers.

B. For contributions to the Salarial Guarantee Fund, the 0.20 per cent exclusive charge of the company.

C. For the quote for Vocational Training, 0.70 percent, being 0.60 percent by the company and 0.10 percent by the worker.

Eleven. Qualification of training contracts.

During 2009, contributions by workers who had entered into a training contract will be made in accordance with the following:

1. The contribution to Social Security will consist of a single monthly fee of 35,39 euros per common contingencies, of which 29,51 euros will be to the employer and 5,88 euros to the worker, and of 4,06 euros for professional contingencies, by the entrepreneur.

2. The contribution to the Salarial Guarantee Fund will consist of a monthly fee of 2.25 euros, exclusively from the entrepreneur.

3. The quote for Vocational Training will consist of a monthly fee of 1,23 euros, of which 1,08 euros will be taken by the entrepreneur and 0,15 euros by the worker.

4. The remuneration received for overtime shall be subject to the additional quote referred to in paragraph 2.3 of this article.

Twelve. Cotization of fellows and researchers.

The contribution of the fellows and researchers, included in the field of application of Royal Decree 63/2006 of 27 January, during the first two years will be carried out, applying the rules contained in the previous paragraph, regarding the contribution in the contracts for training, in terms of the contribution for common and professional contingencies.

The contribution system provided for in this section will not affect the determination of the amount of the economic benefits to which the minimum base for the First Group of Contributions of the General Regime will continue to apply.

Thirteen. Qualification specialties in relation to the advance of the retirement age of firefighters.

With regard to the firefighters referred to in Royal Decree 383/2008 of 14 March, which establishes the reduction coefficient of the retirement age in favour of firefighters at the service of public administrations and agencies, it will apply an additional type of quote on the basis of contributions for common contingencies, both for the company and for the worker.

During the year 2009 the additional rate referred to in the previous paragraph will be 5 per cent, of which 4.17 per cent will be in charge of the company and 0.83 per cent by the worker.

Fourteen. Notwithstanding the provisions of the preceding sections of this article, in no case and by application of article 16 of the consolidated text of the General Social Security Act, the minimum or single bases of any of the Regulations that make up the Social Security system may be lower than the minimum basis of the General Regime.

Fifteen. The Minister of Labour and Immigration is empowered to issue the necessary rules for the implementation and development of the provisions of this article.

Article 121. Quotation to the General Staff Mutualities for 2009.

One. The types of contributions and contributions by the State to the Special Social Security Regime of Civil Servants of the State, managed by the General Mutuality of Civil Servants of the State (MUFACE) referred to in the Royal Legislative Decree 4/2000 of 23 June, for the financing of the benefits referred to in article 12, except as referred to in paragraph (h), of the provision, shall be as follows:

1. The percentage of contributions of active and assimilated staff members integrated in MUFACE is set at 1.69 per cent on regulatory assets for the purpose of quoted passive rights.

2. The amount of the State ' s contribution, regulated in article 35 of the Royal Legislative Decree 4/2000, shall represent 5.09 per cent of the regulatory assets for the purpose of the contribution of passive rights. Of this type of 5,09, 5,07 corresponds to the contribution of the State by asset and 0.02 to the contribution by pensioner exempt from quotation.

Two. The types of contributions and contributions by the State to the Special Social Security Regime of the Armed Forces, managed by the Social Institute of the Armed Forces (ISFAS), referred to in the Royal Legislative Decree 1/2000 of 9 June, for the financing of the benefits referred to in article 9, except as stated in paragraph (f), of the above provision, shall be as follows:

1. The percentage of contributions and contributions of active and assimilated military personnel integrated into the ISFAS is set at 1.69 per cent on regulatory assets for the purpose of quoted passive rights.

2. The amount of the State ' s contribution regulated in article 30 of the Refounded Text of the Armed Forces Social Security Act, approved by Royal Legislative Decree 1/2000, shall represent 9.7 per cent of the regulatory assets for the purpose of the contribution of passive rights. Of this type of 9,72, 5.07 corresponds to the contribution of the State by asset and 4.64 to the contribution by pensioner exempt from quotation.

Three. The types of contributions and contributions by the State to the Special Social Security Regime of the Officials of the Administration of Justice (MUGEJU), referred to in the Royal Legislative Decree 3/2000 of 23 June, for the financing of the benefits referred to in article 12, except as stated in paragraph (f) of the above provision, shall be as follows:

1. The percentage of staff assessment of the Administration of Justice in active and assimilated, composed of MUGEJU, is set at 1.69 per cent on regulatory assets for the purpose of the contribution of passive rights.

2. The amount of the State ' s contribution, regulated in article 23 of the Royal Legislative Decree 3/2000, shall represent 5.08 per cent of the regulatory assets for the purpose of the contribution of passive rights. Of this type of 5.08, 5.07 corresponds to the contribution of the State by asset and 0.01 to the contribution by pensioner exempt from quotation.

ADDITIONAL PROVISIONS

First. Family Social Security benefits.

As of 1 January 2009, the amount of the family benefits of Social Security, in its non-contributory modality, as well as the amount of the income limit for access to them, regulated in Chapter IX, Section II, of the consolidated text of the General Social Security Act, shall be as follows:

One. The amount of the economic allocation set out in article 182 bis.1 shall be in annual computation of 500 euros when the child or minor received in office is below 3 years of age and 291 euros when the child or minor received in office is between 3 and 18 years of age.

Two. The amount of the assignment set out in article 182 bis.2 for cases where the dependent child has the disability status shall be:

(a) 1,000 euros when the dependent child has a degree of disability equal to or above 33 per cent.

(b) Euro0,020.12 when the dependent child is over 18 years of age and is affected by a disability to a degree equal to or above 65 per cent.

(c) Euro6,030.24 where the dependent child is over 18 years of age, is affected by a disability to a degree equal to or above 75 per cent and, as a result of anatomical or functional losses, needs another person ' s competition to perform the most essential acts of life, such as dressing, moving, eating or analogous.

Three. The amount of the birth or adoption benefit provided for in article 186.1 shall be Euro1,000.

Four. The amount of the birth or adoption benefit provided for in article 188 ter shall be Euro2,500.

Five. The income limit referred to in the first paragraph of Article 182.1.c is set at Euro11,220 per year.

The income limit referred to in the second paragraph of Article 182.1.c) is set at Euro6,886.82 per year, increasing by Euro2,735.20 per child from the fourth, including the fourth.

Second. Economic subsidy of Act No. 13/1982 of 7 April on the Social Integration of the Minusvalides, and assistance pensions.

One. As of 1 January 2009, the economic subsidies referred to in Act No. 13/1982 of 7 April on the Social Integration of the Disabled shall, according to the type of subsidy, be determined in the following amounts:

Euros/months

Minimum income guarantee grant

149.86

Third-person grant

58.45

Mobility and compensation allowance for transportation costs

57.26

The amount of the mobility and compensation allowance for transportation costs carries the effects of the 2008 inflation diversion and the possible revaluation for 2009.

Two. As of 1 January 2009, assistance pensions recognized under the Act of 21 July 1960 and Royal Decree 2620/1981 of 24 July 2009 shall be set at the amount of EUR 149.86 per month, with two extraordinary pays of the same amount to be paid in the months of June and December.

Assistance pensions shall be subject to periodic review, in order to verify that the beneficiaries maintain the requirements for their recognition and, if not, declare the extinction of the right and demand the refund of unduly received amounts. The Ministry of Labour and Immigration may call for the initiation of review procedures, with a view to implementing the economic and budgetary adjustment of the expenditure generated. The results of those procedures will be communicated to the Ministry Department.

Third. Extension of the loan cancellation period granted to Social Security.

It is extended in ten years, beginning in 2009, the period for the cancellation of the loan granted to Social Security by the State, referred to in article 12.Tres of Law 49/1998 of 30 December, of General State Budgets for 1999.

Fourth. Payment of debts to the Social Security of sanitary institutions owned by public administrations or non-profit institutions.

Health institutions whose ownership is provided by the Public Administrations or public or private non-profit institutions, welcome to the moratorium provided for in the additional trigest provision of Law 41/1994 of 30 December, on General Budgets of the State for 1995, may request the General Treasury of Social Security to extend the gap granted to fifteen years, together with the extension of the annual moratorium granted up to a maximum of ten years.

Fifth. Reduction of employment maintenance quotas.

One. Indefinite work contracts for workers aged fifty-nine or older, with an antiquity in the company of four or more years, shall be entitled to a reduction, by the Social Security Budget, of 40 per cent of the business contribution in the Social Security contribution due to common contingencies, except for temporary incapacity derived from them, on quotas accrued from the date of compliance with the above requirements.

If, upon reaching the age of fifty-nine years, the worker does not have seniority in the four-year enterprise, the reduction will apply from the date on which he reaches the above-mentioned seniority.

Two. Employees, including self-employed persons, and labour or cooperative societies that are incorporated into workers as working or working partners, may be beneficiaries of the reduction, provided that the latter have opted for a social security regime owned by other workers.

The implementation of the reduction shall be excluded by the General Administration of the State and the Agencies regulated in Title III and by the tenth additional provision of Act 6/1997 of 14 April on the Organization and Operation of the General Administration of the State, as well as the Autonomic Administrations and Local Institutions and their Public Agencies.

Three. The duration of the reduction of the business contribution shall be one year, unless, at a previous date, the interested parties meet the requirements to be beneficiaries of the bonuses regulated by article 4 of Law 43/2006 of 29 December for the improvement of growth and employment, in which case the latter will apply from that date.

Four. With regard to the requirements to be met by beneficiaries, exclusions in the application of the reduction, maximum amount, incompatibility or return of benefits shall apply the provisions contained in Law 43/2006.

Sixth. Expansion of the suspension of the paternity work contract in large families.

In order to comply with the provisions of the ninth transitional provision of Organic Law 3/2007, of 22 March, for the effective equality of women and men, the suspension of the employment contract for paternity shall have a duration of twenty days when the new birth, adoption or fostering occurs in a large family, when the family acquires such status with the new birth, adoption or placement or where the family has a disability.

The specified duration will be extended in the case of childbirth, adoption or multiple placement in two more days for each child from the second, or if one of them is a disabled person.

This provision shall apply to births, adoptions or placements that occur or constitute from 1 January 2009.

Seventh. Reduction in the social security contribution in the assumptions of change of employment by risk during pregnancy or during breastfeeding, as well as in the assumptions of professional illness.

In cases where, for reasons of risk during pregnancy or risk during breastfeeding, the worker, pursuant to article 26 of Law 31/1995 of 8 November, on the Prevention of Occupational Risks, is destined for a different job or function and compatible with its status, shall apply, with respect to the contributions accrued during the period of stay in the new job or function, a reduction in the contribution of the Social Budget

This same reduction will apply, in the terms and conditions that are regulatoryly determined, in cases where, due to professional illness, there is a change of job in the same company or the performance, in another, of a job compatible with the state of the worker.

Eighth. Limitation on the budgets of mutual accidents and occupational diseases of the Social Security.

One. Retributions that, for any reason, were received by persons holding executive positions in the mutual ones, and which were paid under concept 130, “Laboral Fijo”, subconcepts 0 “Altos Cargos” and 1 “Other managers”, in line 0, managers not subject to agreement, of the cost budget of the corresponding entity, may not experience any increase in the year 2009, in respect of the year 2008.

Two. Retributions of the rest of the staff to the service of the mutuals are subject to the limitations set out in article 25 of this Law.

Three. The exclusive validity for the year 2009 establishes the binding nature, at the level corresponding to its specific economic classification, of the allocations authorized in the mutual expenditure budgets contained in each of the following budget applications and the modifications affecting them shall be authorized by the Minister of Labour and Immigration:

226.2.1 Information and disclosure. Communication.

226.5 Partnerships.

226.6.0 Meetings, conferences and events.

227.0 Reports, opinions and other professional activities.

227.1 Studies, research projects and general scientific activities.

227.6 Administrative contracted services.

227.8 Collaboration in management for the provision of services, with the exception of the provision under heading 2 and for computer services.

227.9 Other work done by companies and professionals.

Ninth. Reduction in the contribution of the fire crew.

With effect of 1 January 2009 and indefinite validity, in relation to firefighters who can benefit from the advance of the retirement age, in the terms and conditions set out in Royal Decree 383/2008 of 14 March, establishing the reduction of the retirement age in favor of firefighters to the service of the public administrations and agencies, who reach the age of the said retirement allowance, except for the increase of the amount of the amount of the pension,

Tenth. Revaluation for the year 2009 of the high disability benefits of the Special Social Security Regime of the Armed Forces.

High invalidity benefits for the benefit of the person in charge of assistance to the large invalid, caused up to 31 December 2008 in the Special Social Security Regime of the Armed Forces, will experience an increase of 2 per cent, once adjusted to the actual deviation of the consumer price index (IPC) in the period November 2007 to November 2008.

Eleventh. Social assistance to those affected by the Human Immunodeficiency Virus (V.I.H.).

During the year 2009 the monthly amounts of social aids recognized for persons contaminated by the Human Immunodeficiency Virus (V.I.H.), established in the letters (b), (c) and (d) of article 2.1 of the Royal Decree-Law 9/1993 of 28 May, will be determined by the application of the proportions regulated in the letters quoted on the amount of 579.51 euros.

Twelveth. Maintenance of the purchasing power of pensions in 2009.

One. The pensioners of the Social Security and Passive Classes System, with pensions caused prior to 1 January 2008 and subject to revaluation in that period and that do not correspond to those listed in paragraph 5 of this same paragraph, shall receive, before 1 April 2009 and in a single payment, an amount equivalent to the difference between the pension received in 2008 and the one that has corresponded to the increase in the actual amount of 31 December 2007.

For this purpose, the public pension limit for 2008 will be the equivalent of increasing the amount of the said limit to 31 December 2007 in the percentage indicated in the preceding paragraph.

The provisions of paragraph 1 shall also apply to pensioners of the Social Security and Passive Classes System, with pensions caused during 2008, who would have received the amount corresponding to the maximum limit for the perception of public pensions set for the year. In the same way, it will apply to the beneficiaries in such exercise of social aid by the Human Immunodeficiency Virus (HIV).

In addition, the previous rules regarding the pensions of Pasive Classes will be applied, with an initial date of payment during 2008, for whose determination they would have taken into account regulators capable of updating in the aforementioned exercise.

Perceptive pensioners during 2008 of minimum pensions, non-contributory pensions, pensions of the Obligatory Insurance of old age and invalidity (SOVI) not concurrent, as well as concurrents with pensions of widowhood of any of the regimes of the Social Security system, benefits of the Social Security by child in charge of 18 or more years of age, and a degree of disability equal to or greater than 65 per cent,

Two. The percentage of revaluation set out in Title IV of this Law on Pensions of the Social Security and Passive Classes System shall be applied on the amount of the current pension as at 31 December 2007, increased by the percentage resulting from paragraph 1 of this provision.

Three. Similarly, for the initial determination of the pensions of passive classes with the date of economic effects of 2008, the values set out in Royal Decree 1761/2007 of 28 December amending, in the field of public pensions, the Law on General Budgets of the State for the year 2008, will adapt their amounts, where appropriate, to the shift experienced by the CPI in the period November 2007 to November 2008.

Four. The initial amount of pensions for retirement and retirement and widowhood of passive classes caused during 2009 under the legislation in force as at 31 December 1984, calculated in accordance with the regulatory bases established for this kind of pensions in the present financial period, shall be corrected by the application of the percentage of 1 and 2 per cent as appropriate, established for the years 2004, 2006, 2007 and 2008 in paragraph 4 of the additional provisions fifth and sixth, as well as in

Five. The Government is empowered to dictate the necessary rules for the implementation of the forecasts contained in this provision, as well as to update the values set out in Title IV and the first, second and eleventh additional provisions of this Law, adapting their amounts, where appropriate, to the actual increase experienced by CPI in the period November 2007 to November 2008.

Thirteenth. Regular retirement or retirement pensions for permanent incapacity for the service or inutility of the State's Passive Class Regime.

One. With effect of 1 January 2009 and indefinite validity, ordinary retirement or retirement pensions for permanent incapacity for the service or inutility that are caused under the consolidated text of the Law on State Passive Classes, approved by Royal Legislative Decree 670/1987, of 30 April, and by application of the rules contained in article 31.4 of the said legal text, will be reduced by a percentage of less than one hundred years of service

In no case are pensions whose causative fact occurs due to injury caused in the act of service or as a consequence of the same, which have the consideration of extraordinary.

Two. If after the recognition of the retirement pension or retirement for permanent incapacity for service or inutility there is an aggravation of the illness or injury of the person concerned, which will disqualify him or her for the performance of any profession or office, provided that such circumstance occurs prior to the completion of the retirement age or forced retirement, the amount of the pension may be increased to 100 for which he or she is entitled for the application of the general pension rules.

For this purpose, the procedure shall be initiated at the request of the person concerned, by request addressed to the body that has recognized the right to retirement or retirement for permanent incapacity for the service which, on the basis of which the relevant decision is issued, shall seek the issuance of the preceptive binding opinion of the medical expert body that is regulated, and in accordance with the procedural particularities established in the same rule.

The increase in the amount of the pension will have economic effects from the first day of the month following the date of the application.

Three. The increase in the amount of the pension resulting from the provisions of paragraph 2 above shall be incompatible with the pension benefit that could be recognized by the calculation of the periods of exercise of an activity of its own or others that motivates its inclusion in a public social security system.

Four. The regulatory basis for the calculation of family pensions, caused by the pensioners referred to in the previous sections of this additional provision, shall be constituted by the full retirement or retirement pension, duly updated, which initially corresponded to the deceased or declared deceased, if it has been disqualified for the performance of any profession or office.

However, if the deceased or deceased pensioner had caused the right to a widow ' s, orphan ' s or parents ' pension in a public social security system, on the basis of a self-employed or non-executing activity carried out after retirement or retirement due to permanent incapacity for the service, the retirement or retirement pension shall be computed in the initially recognized amount of 75 per cent also duly updated.

Fourteen. Professional soldiers of Tropa and Marineria.

(a) The maximum professional military personnel of Tropa and Marineria to 31 December 2009 cannot exceed 86,000 troops.

The Ministry of Defence is authorized to initiate selection and recruitment processes following the adoption of this Act.

(b) With effect from 1 January 2009 and indefinite validity, the provisions of Act No. 8/2006 of 24 April of Tropa and Marineria shall be amended to read as follows:

Paragraph 1 (e) of article 3, which is drafted as follows:

“(e) to be 18 and not more than 29. »

A second paragraph is added to article 17, paragraph 1, with the following content:

« The professional troop and sailor military, who has not attained 18 services for over 45 years of age, for having acceded to the status of troops and sailors with more than 27 years of age, and is able to reach them before reaching the age of 47, will be able to extend his commitment until he acquires the time of service mentioned. »

Fifteenth. Measures for the implementation of Law 39/2007 of 19 November of the Military Race.

With effect from 1 January 2009 and indefinite validity, the measures will be applied and the provisions of Act No. 39/2007 of 19 November of the military career set out below will be amended:

(a) The Government is authorized to amend the staffing tables approved for the 2008-2009 cycle in Royal Decree 1311/2004 of 28 May, which sets out the regulatory templates for command cadres of the Armed Forces and to extend the adjustment process set out in paragraph 1 of the first transitional provision of Law 39/2007, initiated in the 2008-2009 cycle to the next four-year period.

(b) The first paragraph of paragraph 7 (d) of the fourth transitional provision is amended to read as follows:

«(d) Lieutenant Colonels, commanders and commanders of the senior ranks of officers and of the ranks of officers of the General Corps and Army specialists will be ordered to join the new ranks of officers of the General Corps of each Army for jobs in a manner proportional to the personnel of each job and of each of the sources.

In the case of the Navy ' s shipping captains/tees, including those in paragraph 10, and the Air Force will be formed from greater to lesser numbers, with those who have been promoted to that employment in each period from 1 July to 30 June. The management will be carried out in proportion to the personnel of the different sources in each set.

The ordinances will change the age of employment so that a decreasing listing of antiquity is obtained and none of the climbers will be assigned a lesser than they have on their origin scale. »

(c) A new paragraph is added to paragraph 7 (b) of the fourth transitional provision, which reads as follows:

"The components of such scales that exceed the course, at the time of their effective incorporation into the new scales, will have the academic recognition equivalent to the university degree. »

(d) The components of the scales of officers of the general bodies and specialists of the armies and marine infantry that had renounced the course of adaptation set out in the fourth transitional provision.7.b) may, for one time and before 30 April 2009, withdraw that waiver by remaining in the same conditions as those remaining pending.

(e) A new wording is given to the seventh transitional provision which is drafted in the following terms:

"Transient seventh layout. Unofficial ascense to the employment of lieutenant.

1. All officers who had obtained the employment of sergeant from 1 January 1977 and prior to 20 May 1999, the date of entry into force of Act No. 17/1999 of 18 May 1999 of the Armed Forces Staff Rules, and who had no legal limitation on the employment of a subtenant, may, upon request, obtain the employment of a lieutenant who shall be granted to them when they are in a position of reservation and with a period of 58 years of service.

2. Sub-officials who have ascended or attended the employment of a lieutenant, pursuant to Act No. 17/1999 of 18 May, or of this provision, for the sole purpose of determining the order of scalfron in the situation of reserve, shall, each of them, occupy the position that corresponds to them according to the employment reached in the situation of active service and the length of their service. »

Sixteenth. Amendment of article 33 of the consolidated text of the Law on State Passive Classes, adopted by Royal Legislative Decree 670/1987 of 30 April.

One. With the effect of 1 January 2009 and indefinite validity, a new paragraph 2 is incorporated into article 33 of the consolidated text of the State ' s Passive Classes Act, and paragraphs 2 and 3 to 3 and 4, respectively, with the following wording:

«Article 33. Incompatibility.

2. In addition, the retirement or retirement pension will be incompatible with the exercise of an activity, either on its own or on the basis of the inclusion of its holder in any public social security system.

However, in the terms that are statutoryly determined, in the case of retirement pensions or retirement for permanent incapacity for service or inutility, where the person concerned is not incapacitated for any profession or office, the pension benefit may be commensurate with the performance of such activity, provided that it is different from that which he was performing in the service of the State. In this case, and as long as this situation lasts, the amount of the recognized pension will be reduced to 75 per cent of the corresponding amount, if more than 20 years of actual services are credited to the State; or 55 per cent, if the person concerned had covered less than 20 years of service at the time of his retirement or retirement.

3. The perception of pensions affected by the incompatibility indicated in the preceding paragraphs shall be suspended for full months, from the first day of the month following the beginning of the activity that determines the incompatibility until the last day of the month in which it is finished, without affecting the increases that such pensions should experience, in accordance with article 27 of this text.

As an exception to the effects of the suspension referred to in the preceding paragraph, if the incompatible activity begins on the first day of a month the suspension of the abono shall proceed from the first day of the month in which the incompatible activity takes place.

4. The economic status of retirement or retirement pension recipients shall be reviewed on an informal basis, as the statutory periodicity is determined, for the purposes of the application of the above rules, without prejudice to any revisions that may be made at the request of the person concerned. »

Two. The provisions of article 33 (2) of the consolidated text of the Law on State Passive Classes, in the wording given by paragraph One of the present additional provision, shall apply to retirement or retirement pensions that are caused as of 1 January 2009, while maintaining those caused prior to that date by the incompatibility regime that was being applied to them.

Three. The General Treasury of Social Security will provide to the General Directorate of Staff and Public Pension Costs of the Ministry of Economy and Finance, on a biannual basis, the data relating to the employment situation of pensioners of the State Passive Classes Scheme, in order to verify whether they are affected by the incompatibility between the receipt of the pension and the inclusion of public-account work in any place of public security.

Seventeenth. Update on the amount of the economic benefit established by Law 3/2005 of 18 March.

As of 1 January 2009, the amount of economic benefits recognized under Law 3/2005 of 18 March to citizens of Spanish origin displaced abroad, during their minority of age, as a result of the Civil War, and who developed most of their lives outside the national territory shall amount, in annual calculation, to the difference between 6,920 euros and the annual amount that pertains to each beneficiary of the pensions,

Eighteen. Compensation to “ex” social prisoners.

One. Compensation shall be granted to those who have been subjected to detention for their status as homosexuals under the Act of 15 July 1954 amending the Vagos and Males Act of 4 August 1933, or Act No. 16/1970 of 4 August on Dangerity and Social Rehabilitation, as amended by Act No. 43/1974 of 28 November, for the following amounts:

From one month to six months: 4,000 euros.

Six months and one day until less than three years: 8,000 euros.

Three years or more: 12,010,12 euros.

For every three full years additional from three years: €4,402.02.

Two. In the event of death, the spouse is not legally separated or in the process of separation or marriage nullity or, if any, the person who has been living with the beneficiary or beneficiary with a similar relationship of affectivity to that of the spouse during, at least two years prior to the time of death, unless they have had a common descent, in which case the mere coexistence will be sufficient.

Three. The recognition of this compensation shall be vested in a Commission which, chaired by the General Directorate of Staff and Public Pension Costs, shall be composed of representatives of the Ministries of Justice, the Interior and the Economy and the Treasury and to whom the corresponding request shall be made by the right holder or, in the event of death, the beneficiary of the compensation in accordance with the preceding paragraph.

Such a request shall be accompanied by an accreditation document of the judicial decision or administrative decision imposing the measures subject to compensation and a certification of the actual time periods of such measures.

However, the Commission may not require the provision of all the documents referred to in the preceding paragraph if, in the opinion of the latter, the facts which give rise to the compensation set out in the present rule are sufficiently accredited in the record.

Four. The payment of this compensation shall correspond to the General Directorate of Staff and Public Pensions, of the Ministry of Economy and Finance, and shall be compatible with obtaining other aids, provided that they are not granted by the same concept as that contemplated in this Additional Provision.

Five. The Ministries of Justice, the Interior and the Economy and the Finance are authorized within their respective competences so that the bodies that are regulatoryly determined may issue such instructions as may be necessary in the implementation of the provisions of this rule.

Nineteenth. National Lottery Drawing for the Spanish Association Against Cancer.

The public business entity Lotteries and State Betters will spend the year 2009 the benefits of a National Lottery draw in favor of the Spanish Association against Cancer, in accordance with the rules dictated by the Ministry of Economy and Finance.

Twentieth. Special lottery drawing for the Spanish Red Cross.

The public business entity Lotteries and State Betters will spend the year 2009 the benefits of a special draw of National Lottery in favor of the Spanish Red Cross, according to the rules that the Ministry of Economy and Finance dictates.

Twenty-first. Staff serving in the service of the Administration of Justice who shall serve or serve as alternate, substitute or interim in the Judicial and Public Prosecution Service, in the Corps of Judicial Secretaries or in the other Corps to the Service of the Administration of Justice.

The staff at the Administration of Justice Service included in the State Passive Classes Regime and in the Judicial Mutualism, who performs or performs functions as an alternate, substitute or interim in the Judicial and Public Prosecution Service, the Judicial Registrars ' Corps or the other Corps to the Administration of Justice Service, shall maintain their mandatory inclusion in both the State Passive Classes Regime and the Judicial Mutualism.

Twenty-second. Direct management by the State Public Employment Service of credits for active employment policies.

The Public Service of State Employment, in accordance with article 13.e of Act No. 56/2003 of 16 December, on Employment, reserves for direct management the specific provisions contained in the statement of expenditure of its budget, applications 19.101,000X.400, 19.101,000X.401, 19.101,000X.402, 19.101,000X.410, 19.101,000X.411, 19.101,000X.412, 1910101

(a) Programmes whose execution affects a geographical area superior to that of an autonomous community, when they require the geographical mobility of the unemployed or workers participating in them to another autonomous community other than their own and require unified coordination.

(b) Programmes for the improvement of the occupation of applicants for employment through the collaboration of the Public Service for State Employment with organs of the General Administration of the State or its autonomous agencies for the conduct of training actions and the execution of works and services of general and social interest, relating to the exclusive competence of the State.

(c) Intermediation programmes and active employment policies aimed at integrating migrant workers into their countries of origin, facilitating the management of migratory flows.

This budget reserve operates as a reserve for the management of active employment policies in the cases mentioned above in favour of the Public Service for State Employment, despite the powers assumed by the Autonomous Communities in the field of work, employment and training.

In accordance with Article 14.3 of the Law 56/2003 of 16 December, the financing of the management reserve is independent of that for employment promotion programmes, whose territorial distribution, in application of the procedure set out in Article 86 of Law 47/2003 of 26 November, the Budgeting General, shall be carried out among the Autonomous Communities with assumed management powers.

Twenty-third. Financial contribution of the Public Service for State Employment to the financing of the Comprehensive Employment Plans of the Autonomous Communities of the Canary Islands, Castilla-La Mancha, Galicia and Extremadura.

One. During 2009, the Public Service of State Employment will contribute to the financing of the Integral Plans of Employment of the Autonomous Communities of the Canary Islands, Castilla-La Mancha, Galicia and Extremadura the following amounts: to the Autonomous Community of the Canary Islands, 42.070.850 euros; to the Autonomous Community of Castilla-La Mancha, 15,000.000 euros, to the Autonomous Community of Galicia, 24,000.000 euros and to the Autonomous Community of 20.000 euros.

The above-mentioned financial contributions are of nominative subsidies, given their appropriation in the state of expenditure of the State Public Employment Service budget with the corresponding disaggregated identification for each of the four Autonomous Communities expressed at the subconcept of the economic classification of state public expenditure.

Two. These amounts will be used, together with the financial contribution made by the respective Autonomous Communities, to finance the actions and measures for the promotion of employment described in the Collaborative Conventions that are applicable to them, signed between the General Administration of the State and the Administration of the Autonomous Communities, at the following dates: Canary Islands, on 23 October 2007; Castilla-La Mancha, on 24 April 2007, and

The articulation of the financial contributions, which will be effective in the form indicated in paragraph Three below, will be implemented through the subscription of the relevant entry between the Public Service for State Employment and the respective Autonomous Communities.

With regard to the Autonomous Community of Extremadura, the amount indicated above will be allocated, together with the financial contribution made by the Autonomous Community, to finance the actions and measures for the promotion of employment described in the Collaborative Agreement that both Public Administrations subscribe.

Three. This contribution will be delivered in the second month of each natural quatrimester of the year 2009, upon a documented request from the Autonomous Community to the Public Service of State Employment for the implementation of the funds. Notwithstanding the foregoing, the State Public Employment Service shall not proceed with the handling of the releases until it has been justified before the State Employment Service, with the corresponding documentary contribution, the execution of the funds released in the previous year.

Four. The implementation by the corresponding Autonomous Community of the financial contribution, as well as its monitoring and evaluation, shall be governed by the provisions of the aforementioned Collaborative Conventions.

Five. After the year 2009 and prior to 1 April 2010, the Autonomous Communities will send to the Directorate General of the Public Service for State Employment information of the unemployed who have been treated with the actual contributions, the actions carried out, and the necessary documentation for the co-financing of the European Social Fund.

Six. Notwithstanding the provisions of paragraph 5 above, the remainder of the financial contribution not committed by the respective Autonomous Community in the year 2009 shall be returned to the Public Service of State Employment in the manner determined by the concession resolution adopted by that Agency for the effectiveness of the releases referred to in paragraph Three, subject to the requirements that, in the matter of grants, establishes Law 38/2003 of 17 November, General of Subsidies

Twenty-fourth. Agreement between the Ministry of Education, Social Policy and Sport and the Autonomous Community of the Canary Islands developing the Comprehensive Plan of Employment of the Canary Islands.

The Government is authorized to allow during 2009, in view of the results of the successive annual singular agreements signed between the Ministry of Education, Social Policy and Sport and the Department of Education, Culture and Sports of the Government of the Canary Islands for the development of the Comprehensive Plan of Employment of the Canary Islands, to continue with this line of action through the subscription, if any, of a new agreement that may involve a maximum contribution by the Ministry of Education, 40.00

Twenty-fifth. Financing vocational training for employment.

One. Without prejudice to other sources of funding, funds from the vocational training quota will be used to finance the vocational training subsystem for employment regulated by Royal Decree 395/2007 of 23 March, in order to promote and extend among the enterprises and the employed and unemployed a training that meets their needs and contributes to the development of a knowledge-based economy.

In the immediate period to which the budget is closed, a liquidation shall be made on the basis of the actual professional training quotas, the amount of which shall be incorporated into the budget of the following year, with the appropriate sign.

Two. At least 60 per cent of the funds provided for in the preceding section will be affected by the financing of the following initiatives and concepts:

Formation of demand, which covers the training actions of companies and individual training permits.

Priority supply training for busy workers.

Actions to support and support training.

Training in Public Administrations.

Operating and investment costs of the Tripartite Foundation for Employment Training.

The funding of training in public administrations will be allocated 10.75 per cent of the amount indicated in paragraph 1 of this section. This amount will be included in the budget of the Public Service for State Employment as a differentiated endowment for its contribution to the National Institute of Public Administration, attached to the Ministry of Public Administration, in three poundings in the months of February, April and June. The budget of the National Institute of Public Administration will contain the funds corresponding to the Autonomous Communities and Cities of Ceuta and Melilla for the financing of the continuing training of their public employees. These funds will be paid from the National Institute of Public Administration through nominative transfer to each community and autonomous city.

The Public Service for State Employment will free the Tripartite Foundation for Employment Training from funding its operating and investment costs. The aforementioned wage will be carried out by four quarters, in the second natural fortnight of each quarter. The Foundation shall submit annually and before 30 April of the following year to the Public Service for State Employment, the accounting justification for the expenses incurred from the funds allocated for its operation.

Three. The Autonomous Communities with statutory competencies in active employment policies shall receive from the State Public Employment Service the transfers of funds for the financing of vocational training grants for employment managed by such Communities, in the amount resulting from the criteria for the territorial distribution of funds approved at the Sectoral Conference on Labour Affairs.

The Autonomous Community that has not yet received the corresponding transfer of functions and services in the field of active employment policies and, in particular, in the field of vocational training for employment, during the year 2009 will be able to receive from the Public Service of State Employment, following the agreement of the State Training Commission for Employment, a transfer of funds in the amount corresponding to the training of supply directed primarily to employed workers and the actions of support and support for the distribution of territorial criteria. The transfer of funds shall be made from the provisions authorized by this Law in the statement of expenditure of the State Public Employment Service budget for the financing of such initiatives, without any increase in respect of those specifically appropriated for that purpose.

Four. The companies listed for the contingency of vocational training shall have a provision for the training of their workers in accordance with Chapter II of the Royal Decree 395/2007 of 23 March, which regulates the vocational training subsystem for employment, which will result in the application of the amount entered by the company for vocational training during the year 2008 the percentage of bonus that, according to the size of the enterprises, is established:

(a) Companies from 6 to 9 workers: 100 percent.

(b) 10 to 49 workers: 75%.

(c) From 50 to 249 workers: 60 percent.

(d) 250 or more workers: 50 percent.

The companies of 1 to 5 workers will have a bonus credit per company of 420 euros, instead of a percentage. They may also benefit from a training provision, in the terms set out in the above-mentioned regulations, companies that open new workplaces during the year 2009 as well as new creation companies, when they incorporate new workers into their staff. In these cases the companies will have a credit of bonuses whose amount will be applied to the number of new workers the amount of 65 euros.

Companies that, during 2009, grant individual training permits to their workers, will have a bonus credit for additional training to their annual credit, as set out in paragraph 1 of this section, for the amount of application of the criteria determined by Order of the Ministry of Labour and Immigration. The additional credit allocated to all companies granting the above-mentioned permits may not exceed 5 per cent of the credit established in the State Public Employment Service budget for the financing of the Social Security Qualifications for vocational training for employment.

Twenty-sixth. State guarantee for works of cultural interest.

One. According to the provisions of paragraph 3 of the new additional provision of Law 16/1985 of 25 June, of the Spanish Historical Heritage, during the year 2009, the total amount accumulated, at all times, of the commitments granted by the State in respect of all works or sets of works temporarily ceded for exhibition in institutions of exclusive competence of the Ministry of Culture and its public agencies subscribed, as well as of the Board of Directors of National Heritage 1,848,000 euros.

The maximum limit of the specific commitments that are made for the first time in 2009 for works or sets of works intended for exhibition in the same exhibition will be 231,000 thousand euros. Once the works are returned to the assignors and accredited by those responsible for the exhibitions the term of the Guarantee granted without any incident, the amounts involved will cease to be and may again be granted to a new exhibition.

Exceptionally this ceiling may be raised above 231,000 thousand euros by agreement of the Council of Ministers on the proposal of the Minister of Economy and Finance, at the initiative of the Ministry of Culture, in which case the total amount accumulated, during the period of validity of that exhibition, may not exceed 2,750,000 thousand euros.

The maximum limit of the specific commitments given to the Fundación Colección Thyssen-Bornemisza regarding the works intended for its exhibition at the headquarters of the Foundation located in Spain in relation to the "Contrato de Préstamo de Obras de arte entre de una parte la Fundación Colección Thyssen-Bornemisza y de otra Omicron Collections Limited, Nautilus Trustees Limited, Coraldale Navigation Incorporated, Imiberia

Two. In 2009, the pre-exhibitions section organized by the “State Society for Foreign Cultural Action” and the “State Society for Cultural Commemorations” to be held in institutions dependent on the State Administration will apply.

Twenty-seventh. Legal interest in money.

One. In accordance with article 1 of Act No. 24/1984 of 29 June on the modification of the legal interest rate of money, it is established by 5.5 per cent until 31 December 2009.

Two. During the same period, the interest in delay referred to in article 26.6 of Law 58/2003 of 17 December, Tax General, will be 7 per cent.

Twenty-eighth. Determination of the public indicator of multi-purpose income (IPREM) for 2009.

In accordance with article 2.2 of Royal Decree-Law 3/2004 of 25 June, for the rationalization of the regulation of the interprofessional minimum wage and for the increase of its amount, the public indicator of multi-purpose income (IPREM) will have the following amounts during 2009:

(a) IPREM daily, 17.57 euros.

(b) The monthly IPREM, 527.24 euros.

(c) Annual IPREM, EUR 6,326.86.

(d) In cases where the reference to the inter-professional minimum wage has been replaced by the reference to the IPREM in application of the provisions of the Royal Decree-Law 3/2004 of 25 June, the annual amount of the IPREM shall be 7,381,33 euros when the corresponding rules relate to the inter-professional minimum wage in annual computation, except that they expressly exclude extraordinary payments; of 6,326 euros

Twenty-nine. Concerted research projects for national science and technology programmes.

In relation to the Concerted Projects of Investigation of National Scientific-Technological Programs, funded by privileged credits without interest from the National Fund for the Development of Scientific and Technical Research, whose management is attributed to the Centre for Industrial Technological Development (CDTI), the Centre for the Granting of Moratoria or deferrals of up to five years and the interest of delay to obtain the article

Thirtieth. Internal Trade Assistance Fund.

One. The State will financially support efforts aimed at modernizing, improving the effectiveness and efficiency of internal trade.

Two. The financing of this initiative will be channelled through the Financial Fund of the State for the Assistance to Internal Trade, which is attached to the State Secretariat for Trade, managed by the latter and whose financial administration will be carried out by the Official Credit Institute (ICO).

Three. The Government shall regulate the terms and conditions of implementation of this initiative.

Four. This initiative will be financed from the credits allocated each year in the corresponding General Budget Laws of the State.

Thirty-first. Funding for the promotion of Spanish investment abroad.

One. The Fund for Foreign Investments is established in 45.000,00 thousand euros in 2009. The Executive Committee of the Foreign Investment Fund will be able to approve operations in 2009 for a total amount of up to €180,000.

Two. The Executive Committee of the Small and Medium-sized Enterprise Foreign Investment Operations Fund will be able to approve operations for the year 2009 for a total amount of 30,000,000 euros.

Thirty-second. Export credit insurance.

The maximum coverage limit for new recruitment, excluding the Open Export Management Policy (PAGEX), the 100th Policy and the Master Policy, which will be able to secure and distribute the Spanish Company of Credit Insurance to Export, Sociedad Anónima (CESCE) will be, for the year 2009, of 4.547,280 thousand euros.

Thirty-third. Reimbursable assistance.

Public aids, which, in accordance with article 5 of Act No. 13/1986, on the Promotion and Coordination of Scientific and Technical Research, are granted to companies for the financing of the proceedings provided for in paragraphs 1 and 2 of this article, may be set up as full or partly reimbursable aids — with assignment to the General Administration of the State, in the latter case, of the rights on the results — in accordance with the terms achieved, and the provisions of the implementation of the performance. Income derived from the reimbursements of public aids for scientific research and technological development referred to in this provision may generate credit in applications 21.05.463B.740, 21.05.463B.750, 21.05.463B.760, 21.05.463B.770 and 21.05.463B.780 of the state of expenditure.

Thirty-fourth. Financial support for small and medium-sized enterprises.

The amount of the State ' s contribution to the funding line referred to in the additional provision of Act No. 2/2004 of 27 December on General State Budgets for the year 2005, will be 44,000 thousand euros, which will be financed from the budget application 20.17,433M.821.10.

Thirty-fifth. Financial support to technology-based companies.

The maximum total amount that may be approved during the year 2009 for the operations referred to in paragraph 1 of the second additional provision of Law 6/2000 of 13 December, which approves urgent tax measures to encourage family savings and small and medium-sized enterprises shall be 18,579,76 thousand euros, which shall be financed from the budget application 21.07,467C.831.12.

The maximum total amount that may be approved during the year 2009 for the operations referred to in paragraph 2 of the second additional provision of Law 6/2000 of 13 December, adopting urgent tax measures to encourage family savings and small and medium-sized enterprises will be 13,921.00 thousand euros, which will be financed from the budget application 20.16,467,C.822.

Thirty-sixth. Payments for the financing of environmental actions of rural development programmes co-financed by European funds.

In relation to the Aids regulated by art. 86 of Law 47/2003, of 26 November, General Budget, payments for the financing of the Rural Development Programmes co-financed by FEADER for environmental performances, as well as those payments for the financing of actions contained in the Natural Heritage and Biodiversity Fund regulated in Article 74 of Law 42/2007, of the Natural Heritage and of the agreed Biodiversity, may thus be delivered in its entire distribution.

Thirty-seventh. Statement of general interest of certain hydraulic infrastructure works for irrigation and other infrastructures.

1. The following works are declared of general interest:

(a) Modernization and consolidation of irrigation:

Catalonia:

Improvement of acequias for the irrigation of the Ponts orchard (phase 2), t.m. Ponts (Lleida).

Canary Islands:

Modernization and improvement of the regadíos of the Nordeste area of Gran Canaria Island, tt.mm. Galdar, Santa María de Guía, Arucas, Telde, Ingenio, Agüimes and Santa Lucía de Tirajana (Gran Canaria).

Improvement of the irrigation network of the Community of Rigoes Canal Alto: La Cruz-Bermeja, t.m. de Tazacorte. La Palma.

La Rioja:

Modernization and improvement of rivers in Aldeanueva de Ebro (Rioja).

Valencian Community:

Modernization and improvement of the regadíos of the General Community of Regantes de la Nucía. T.m. The Nucia (Alicante).

Modernization and improvement of the regadíos of the community of Riegos of Levante Margen right of the river Segura, t.m. Guardamar del Segura, Rojales, Benijófar, Almoradí-Montesinos, San Miguel de Salinas and Torrevieja (Alicante).

(b) Improvement of other infrastructures:

Asturias:

Improved access to pastures in Berducedo-Villar de Buspol (Allande-Grandas de Salime).

Improved access to pastures in Rañadoiro (Tineo-Salas).

Improvement to farms in Espasande -Pereiro (San Tirso de Abres-Taramundi).

Improvements in accesses and infrastructural facilities in various local municipalities located within qualifying areas as priority according to Article 10 of Law 45/2007 (Municipios de Valdes, Cangas de Narcea, Onis, Cabranes, Nava Illano, Candamo, Santa Eularia Os, Boal, Ribera de Arriba, Cudillero, Morcin, Tineo, Grandas Salime,

Cantabria:

Improvements in infrastructural access and facilities in various local municipalities within qualifying areas as priority according to article 10 of Law 45/2007 included in the Natura 2000 Network and in the socio-economic influence zone of the Picos de Europa National Park in the Autonomous Community of Cantabria.

Castile and Leon:

Access and services for the wolf Interpretation Centre in Robledo, anejo del Ayuntamiento de Puebla de Sanabria (Zamora).

Improvement Camino Hermisende-Castromil in the municipality of Hermisende (Zamora).

Improvement Camino Muga-Formariz in the province of Zamora.

Improved road Villavendimio-Morales de Toro in the province of Zamora.

Improved road Villanueva de Campeán-Casaseca de Campeán-El Perdigón.

Adaptation for the "green road" of the Plasencia-Astorga railway section in its section of the region of Benavente and La Bañeza.

2. The works included in this article shall be subject to the following statements:

(a) Public utility for the purposes provided for in articles 9, 10 and 11 of the Act of 16 December 1954 on forced expropriation.

(b) The urgency for the purposes of the occupation of the property affected under section 52 of the Forced Expropriation Act.

3. This declaration of general interest will allow forcible expropriations required for such works and the urgent occupation of the assets concerned.

Thirty-eighth. Air and sea transport subsidies for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla.

One. The Government of the Nation is authorized, during 2009, to change, or where appropriate, the current regime of subsidies to air and sea transport for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla, for another compensation system. Such a modification may never result in a decrease in the aid provided or a deterioration in the quality of the service, or an increase in the credits allocated to this purpose.

Two. In any case, for the Communities of the Canary Islands and the Balearic Islands it will be regulated in article 6 of Law 19/1994 of 6 June on the Modification of the Economic and Fiscal Regime of the Canary Islands, as well as article 5 of Law 30/1998 of 29 July, of the Special Regime of the Balearic Islands, respectively.

Thirty-nine. Creation of State Agencies.

One. The Government is authorized within one year of the entry into force of this Law, by Royal Decree of the Council of Ministers at the initiative of the Minister of Adscription of the respective Public Agency and on a joint proposal of the Ministers of Economy and Finance and Public Administrations, to transform the current Public Agencies whose objectives and activities conform to the nature of the State Agencies in the terms provided for in article 2 of Law 28/2006, of 18 July.

They are exempt from the above-mentioned number of the agencies provided for in the additional provisions of Act No. 6/1997 of 14 April of Organization and Operation of the General Administration of the State, which by Law have a special autonomy or functional independence with respect to the General Administration of the State.

This transformation will conform to the following requirements:

(a) The legal regime of the staff of the Public Enterprise Entities who are transformed into an Agency may continue to be employed when its Law of Creation has granted it this character.

(b) Public Agencies that do not become State Agencies will maintain their current regulation.

(c) The scientific and technical research bodies that are transformed into State agencies shall be applied to the provisions of Act No. 13/1986 of 14 April on the promotion and general coordination of scientific and technical research, which does not oppose Law 28/2006 of 18 July.

(d) Public agencies referred to in article 4.1.g) of Law 30/2007 of 30 October on Public Sector Contracts, which are transformed into State Agencies, shall continue to maintain the regime provided for in the Act.

Two. In compliance with the Government ' s policy and in view of the current need for the containment of expenditure, the creation of new agencies provided for in paragraph One of this provision, in the third additional provision of Law 28/2006 of 18 July, of State agencies for the improvement of public services, and those envisaged or foreseen in other rules, shall be preceded by a preceptive and binding report of the Ministry of Economy and Finance which, by assessing the effects of public spending.

State agencies that believe in total during the year 2009 may not exceed, in any case, five.

Forty. Initial endowment of the Agency Budget.

One. For agencies that are constituted until 31 December 2009, in accordance with Law 28/2006, which assume the functions of other management centres or agencies, the Government, on the proposal of the Minister of Economy and Finance and at the initiative of the department to which the Agency relies, shall establish the requirements of its initial budget.

This budget, the linking of which will be established in Law 28/2006, will be financed by the reduction of the credits assigned by the Centre or Agency whose functions assume, without increased expenditure.

Two. However, when the Agency which is constituted assumes the full functions of an autonomous agency, the Agency ' s budget will be adapted to the regime provided for in Act No. 28/2006, in accordance with the following:

The linking of the budget from the entry into force of the Agency ' s statute will be provided for in Law 28/2006.

In order to incorporate into the Agency ' s Budget the resources and requirements for commercial operations, if any, a budget change file will be processed which will be authorized by the Minister of Economy and Finance to maintain the budgetary balance.

Three. In the event that the dates for the adoption of the statutes, or any other circumstance that hinders the application of the provisions of the preceding paragraphs, it is considered appropriate not to alter the structure and budgetary regime of the centres or agencies concerned during 2009, this circumstance must be recorded in the Royal Decree adopting the corresponding statute.

Forty-first. Initial allocation of the budget of social security entities to 31 December 2009.

For the entities of the Social Security system that are constituted until 31 December 2009, which do not have the nature of a Management Entity or Common Social Security Service, and whose purpose is to be supportive and complementary to that of other entities that promote them, the Government, on the proposal of the Minister of Labour and Immigration, shall establish the provisions of its initial budget.

When the constituted entity assumes functions and competencies of others, as a result of merger or absorption, its resulting expenditure and income budgets shall be the respective aggregates of the corresponding budgets of the entities that compose it and authorized by the Minister of Labour and Immigration.

Forty-second. Incorporation of treasury remnants of the Autonomous Agency National Institute of Public Administration.

The Autonomous Agency National Institute of Public Administration, under the Ministry of Public Administration, is authorized to incorporate into the Agency ' s own treasury the amounts not used at the end of 2008 to a maximum limit of Euro859,000, the funds allocated for the implementation of the Continuous Training Plans assigned to INAP as a promoter, and those for supplementary activities related to the continuing training programme in public administrations.

Forty-third. Application of transfers of funds from the Institute for the Housing of the Armed Forces.

With the exclusive effect of 2009, the State ' s income resulting from the transfer of funds by the Institute for the Housing of the Armed Forces, pursuant to article 16.2 of Act 26/1999 of 9 July on measures to support the geographical mobility of members of the Armed Forces, will be used to finance operational and investment costs arising from the process of professionalization and modernization of the Armed Forces.

Forty-fourth. Generation of credit for the Management of State Security Infrastructures and Equipment (GIESE).

The resources obtained as a result of the liquidation process of the Patronato de Viviendas de la Guardia Civil, which, in accordance with paragraph 5 of the first final provision of Royal Decree 1885/1996 (modified by Royal Decree 341/1997), are entered into the Public Treasury, may generate credit in the Budget of the Ministry of the Interior for the Administration of Infrastructures and Equipment of State Security (GIESE), to finance the Security and Infrastructure Reform

Forty-fifth. Expenditures for extraordinary actions of the Military Emergency Unit.

In order to meet the costs incurred by those actions that within the scope of their competence must be carried out by the Military Emergency Unit and that, by their number, extent or severity of the sinisters that originate them, exceed the dots that the unit has assigned for its normal functioning in the budget of Section 14, the Government, on the proposal of the Ministry of Economy and Finance, shall entitle the necessary provisions in the budget of the Ministry of Defence,

Forty-sixth. Target monitoring.

The programmes and actions to which they will be of special application during the year 2009 the system provided for in the additional sixteenth provision of Law 37/1988 of 28 December on General Budgets of the State for 1989 will be, whatever the agent of the state public sector that executes or manages them, the following:

Road safety.

Action by the State on the outside.

Promotion, administration and assistance for rehabilitation and access to housing.

National Waste Plan.

Creation of Road Infrastructures.

Railway transport infrastructures.

Protection and improvement of the natural environment.

Action on the coast.

Scientific research.

Energy, environmental and technological research.

The special follow-up system, envisaged in this provision, will also be applied to the objectives set out in the Action Plans of the State Ports, Harbour Authorities and Spanish Airports and Air Navigation.

Forty-seventh. Allocation of amounts for social purposes.

One. The State shall assign to subsidize activities of social interest, in the form that is established, 0.7 per cent of the full share of the 2009 Physical Income Tax for taxpayers who expressly express their will in this regard.

For this purpose, it will be understood by a full quota of the tax the amount of the state's membership fee and of the autonomic membership fee in the terms provided for in the Law regulating the Tax on the Income of Physical Persons.

The final settlement of the allocation for the year 2009 will be carried out by 30 April 2011, with a provisional liquidation on 30 November 2010 that will enable the early commencement of the grant procedure.

Two. The result of the application of this system cannot be less than 132,859,89 thousand euros; when this figure is not reached, the State will make the difference.

Forty-eighth. Financing the Catholic Church.

During the year 2009 the State shall, on a monthly basis, hand over to the Catholic Church 136,094,24 euros, in view of the amount to be assigned to the Church by application of the provisions of paragraphs One and Two of the eighteenth additional provision of Law 42/2006, of 28 December, of General State Budgets for the year 2007.

A provisional liquidation of the 2009 allocation will be made by 30 November 2010, with the final liquidation carried out by 30 April 2011. In both liquidations, once made, the two parties shall proceed to regularize, in one sense or another, the existing balance.

Forty-nine. Priority activities of patronage.

One. In accordance with article 22 of Law 49/2002 of 23 December on taxation of non-profit entities and tax incentives for patronage, priority activities for the following will be considered during 2009:

1.a Those carried out by the Instituto Cervantes for the promotion and dissemination of Spanish and cultural languages through telematic networks, new technologies and other audiovisual media.

2.a The promotion and dissemination of the official languages of the different territories of the Spanish State carried out by the corresponding institutions of the Autonomous Communities with their own official language.

3.a The conservation, restoration or rehabilitation of the goods of the Spanish Historical Heritage that are related in Annex VIII of this Law, as well as the activities and goods that are included, following agreement between the Ministry of Culture and the Ministry of Industry, Tourism and Commerce, in the program of digitization, conservation, cataloguing, dissemination and exploitation of the elements of the Spanish Historical Heritage "patrimon.es" referred to in Article 75 of Law 53/2002, of December 30,

4.a Vocational training programmes that have been subsidized by public administrations.

5.a The projects and actions of public administrations dedicated to the promotion of the Information Society and, in particular, those aimed at the provision of public services through computer and telematic services through the Internet.

6.a The research in the scientific facilities that, to this end, relate to Annex XV of this Law.

7.a Research in the areas of microtechnologies and nanotechnologies, genomics and proteins and renewable energies related to biomass and biofuels, carried out by the entities that, for this purpose, are recognized by the Ministry of Economy and Finance, on the proposal of the Ministry of Science and Innovation and previously heard the competent Autonomous Communities in the field of scientific and technological research, within two months of the entry into force of this Law.

8.a Programmes aimed at combating gender-based violence that have been subsidized by public administrations or carried out in collaboration with them.

Two. The percentages and limits of the deductions set out in articles 19, 20 and 21 of the Act 49/2002 shall be raised by five percentage points in relation to the activities included in the preceding section.

Fiftie. Tax benefits applicable to the Spanish athletes' preparation program for the games of "London 2012".

One. The Program for the preparation of Spanish sportsmen for the games of "London 2012", will have the consideration of an event of exceptional public interest for the purposes of article 27 of Law 49/2002, of 23 December, of tax regime of non-profit entities and of tax incentives to the patronage.

Two. The duration of this programme will be from 1 January 2009 to 31 December 2012.

Three. The certification of the adequacy of expenses incurred to the objectives and plans of the programme shall be the responsibility of a Consortium which shall be established in accordance with article 27.2.b of the aforementioned Law 49/2002 of 23 December.

Four. The actions to be performed will ensure proper technical-sporting preparation of the Spanish athletes of the Games of "London 2012". The development and realization of specific activities plans and programmes will be carried out by the Consortium referred to in paragraph Three.

Five. The tax benefits of this program will be the maximum set out in article 27.3 of Law 49/2002.

However, satisfied amounts, in the form of sponsorship, by the sponsor or sponsor of the Consortium, entities of public ownership or entities referred to in article 2 of Law 49/2002 of 23 December, of tax regime of non-profit entities and of tax incentives to the patronage, charged with the realization of programmes and activities of the event, shall be taken into account in the first paragraph of the second paragraph of the aforementioned paragraph.

Fifty-first. Tax benefits applicable to "Año Santo Xacobeo 2010".

One. The celebration of the "Año Santo Xacobeo 2010" will be considered as an event of exceptional public interest for the purposes of article 27 of Law 49/2002, of 23 December, of tax regime for non-profit entities and tax incentives for patronage.

Two. The duration of the support programme for this event will range from 1 January 2009 to 31 December 2010.

Three. The certification of the adequacy of expenditures incurred to the objectives and plans of the programme shall be the responsibility of the Xacobeo Council.

Four. The actions to be carried out will ensure the proper development of the event. The development and realization of specific activities plans and programmes will be carried out by the Xacobeo Council.

Five. The tax benefits of this program will be the maximum set out in article 27.3 of Law 49/2002.

Fifty-second. Tax benefits applicable to the commemoration of the 9th Centennial of Santo Domingo de La Calzada and the Jubilee year Calceatense.

One. The commemoration of the 9th Centennial of Santo Domingo de La Calzada and the Jubilee year Calceatense, will be considered an event of exceptional public interest for the purposes of article 27 of Law 49/2002 of 23 December, of tax regime for non-profit entities and tax incentives for patronage.

Two. The duration of the support programme for this event will reach from 1 January 2009 to 31 May 2010.

Three. The certification of the adequacy of expenses incurred to the objectives and plans of the programme shall be the responsibility of a Consortium which shall be established in accordance with article 27.2.b of the aforementioned Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and realization of specific activities plans and programmes will be carried out by the Consortium referred to in paragraph Three.

Five. The tax benefits of this program will be the maximum set out in article 27.3 of Law 49/2002.

Fifty-third. Tax benefits applicable to the celebration of "Caravaca Jubilar 2010":

One. The celebration of the "Year Jubilar 2010", will take into consideration the event of exceptional public interest for the purposes of article 27 of Law 49/2002 of 23 December, of tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the support programme for this event will be from 1 January 2009 to 31 December 2010.

Three. The certification of the adequacy of expenses incurred to the objectives and plans of the programme shall be the responsibility of a Consortium which shall be established in accordance with article 27.2.b of the aforementioned Law 49/2002 of 23 December.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific activities plans and programmes will be carried out by the Consortium referred to in paragraph Three.

Five. The fiscal benefits of this program will be the maximum established in article 27.3 of Law 49/2002 of 23 December.

Fifty-fourth. Tax benefits applicable to "International Year for Alzheimer's Research and Related Neurodegenerative Diseases: Alzheimer's International 2011".

One. The celebration of the "International Year for Research in Alzheimer's and Neurodegenerative Diseases: Alzheimer's International 2011", promoted by the Pascual Maragall Foundation for Research on Alzheimer's and related neurodegenerative diseases, will be considered an event of exceptional public interest for the purposes of article 27 of Law 49/2002, of 23 December, of tax regime for nonprofit entities and tax incentives to patronage.

Two. The duration of the support programme for this event will be from 1 January 2009 to 31 December 2011.

Three. The certification of the adequacy of expenditures and investments made to the objectives and plans of the programme shall be the responsibility of a Consortium which shall be established in accordance with article 27.2.b of the aforementioned Law 49/2002 of 23 December.

Four. The actions to be carried out will ensure the proper development of the event. The development and realization of the specific activities aimed at the established objective will be carried out by the Consortium referred to in paragraph Three.

Five. The fiscal benefits of this program will be the maximum established in article 27.3 of Law 49/2002 of 23 December.

Fifty-fifth. Tax benefits applicable to the commemoration of the "Año Hernandiano. Orihuela 2010».

One. The commemoration of the "Año Hernandiano, Orihuela 2010", will be considered an event of exceptional public interest for the purposes of article 27 of Law 49/2002, of 23 December, of tax regime of non-profit entities and tax incentives to the patronage.

Two. The duration of the support programme for this event will be from 1 January 2009 to 31 December 2010.

Three. The certification of the adequacy of expenses incurred to the objectives and plans of the programme shall be the responsibility of a Consortium which shall be established in accordance with article 27.2.b of the aforementioned Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and realization of specific activities plans and programmes will be carried out by the Consortium referred to in paragraph Three.

Five. The tax benefits of this program will be the maximum set out in article 27.3 of Law 49/2002.

Fifty-sixth. Tax benefits applicable to the commemoration of the Centennial of the Costa Brava.

One. The commemoration of the Centennial of the Costa Brava will be considered as an event of exceptional public interest for the purposes of article 27 of Law 49/2002 of 23 December on the tax regime of non-profit entities and tax incentives to patronage.

Two. The duration of the support programme for this event will range from 1 January 2009 to 31 December 2010.

Three. The certification of the adequacy of expenses incurred to the objectives and plans of the programme shall be the responsibility of a Consortium which shall be established in accordance with article 27.2.b of the aforementioned Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and realization of specific activities plans and programmes will be carried out by the Consortium referred to in paragraph 3 above.

Five. The tax benefits of this program will be the maximum set out in article 27.3 of Law 49/2002.

Fifty-seventh. Extraordinary return of the Hydrocarbon Tax for farmers and ranchers.

One. (a) Where the status expressed in the following letter (b) is fulfilled, the right to the return of assessed contributions from the tax on hydrocarbons satisfied or supported by farmers on the occasion of the acquisitions of diesel oil that have paid for the type of section 50.1 of Law 38/1992 of 28 December 2007 and 31 December 2008.

(b) The expected return will take place in letter (a) above when the average price of the diesel oil referred to in the letter, for the period from 1 January 2004 to 31 December 2005, increased in the source price index perceived by the farmer, does not exceed the average price of the oil during the period from 1 October 2007 to 31 December 2008. Prices to consider will not be computed with the contributions of the Added Value Tax incorporated into them.

(c) If the refund is applicable, the amount of assessed contributions to be returned shall be equal to the result of applying the rate of 78.71 euros per 1,000 litres on a basis consisting of the result of multiplying the volume of diesel actually used in agriculture, including horticulture, livestock and forestry during the period indicated in thousands of litres, by coefficient 0.998.

Two. For the purposes of the return provided for in paragraph 1 above, the persons or entities that, in the period indicated, have had the right to use diesel that taxes the type of heading 1.4 of section 50.1 of the Law 38/1992 and that, in fact, they have used it as a fuel in agriculture, including the quintessary, livestock and forestry, and that, in addition, have been registered, in the year 2003

Three. The fulfilment of the condition set out in paragraph One.b above shall be verified by the Minister of Economy and Finance. Once the condition has been verified and the origin of the return has been established, it shall be carried out by the procedure established by the Minister of Economy and Finance and may understand the obligation for the interested parties to submit tax declarations, including census statements.

Fifty-eighth. Credit generation for the financing of dairy sector restructuring measures.

Income in the Treasury from the sale of the dairy quota of the National Reserve, in particular through the National Coordinated Fund or the National Coordinated Bank of Agriculture, Fisheries and Food, will be able to generate credit in Section 23 "Ministry of the Environment and Rural and Marine Environment", Service 12 "General Directorate of Agricultural and Livestock Resources", Program 412B "Competitiveness and quality of livestock production", Concept 755.0

Fifty-nine. Compliance with certain additional provisions of the Statute of Autonomy of Andalusia.

One. As provided for in the second additional provision of the Organic Law 2/2007 of 19 March on the Reform of the Statute of Autonomy of Andalusia, the implementation of the agreements adopted on supplementary allocations will be made within three years of the entry into force of the Statute. However, the State General Administration may make partial liquidations of such allocations prior to 20 March 2010.

Two. A follow-up will be made to the budget execution of the investments of the State in Andalusia, through the Commission provided for in the third additional provision of its Statute of Autonomy, so that the actual volume of investment carried out in Andalusia during the period of 7 years contemplated in it will be determined.

Sexagésima. Prison infrastructures.

With the effect of 1 January 2009 and indefinite validity, the works for the construction and reform of the different penitentiary establishments that have been included in the Penitentiary Infrastructure Plans approved by Agreements of the Council of Ministers shall, for all purposes provided for in the laws, consider works of general interest.

Sixth first. Support Fund for the promotion and development of infrastructures and services of the Autonomy and Unit Support System.

One. The Support Fund for the Promotion and Development of Infrastructures and Services of the Autonomy and Unit System is established to provide financial support to companies conducting such an activity.

Two. The Fund will have a 2009 strength of 17,000 thousand euros, provided by the Ministry of Education, Social Policy and Sport. This will be disbursed and transferred to the State Society for Industrial Participations (SEPI) from the 2009 General Budgets.

Three. Through an agreement between the Ministry of Economy and Finance, the Ministry of Education, Social Policy and Sport and the State Society for Industrial Participations (SEPI), the procedure and conditions applicable to the management of the Fund shall be established, as well as the criteria and procedures for the selection, concession and control of the financing to be granted by the Fund.

Four. The Fund may devote part of its resources to the creation of funds that would have the same purpose but would limit its scope to an Autonomous Community. These new Funds, constituted through a Convention of the Parties, would have the resources provided by the Fund of the Ministry of Education, Social Policy and Sport, the corresponding Autonomous Community and the financial-economic entities that might be interested.

Five. The Fund is established for a maximum period of 10 years, from the transfer by the Ministry of Education, Social Policy and Sport of the first annuity for the Fund, establishing its liquidation procedure under the Convention referred to in paragraph Three.

Six. This Fund has no legal personality. The responsibilities of the Fund shall be limited only to those that the managing entity has assumed on its behalf. Similarly, the potential creditors of the Fund shall not be able to enforce their claims against the assets of the managing entity.

Sixth second. Harmonization of Public Official Regulation.

The Government, after negotiations with the Trade Unions at the existing Social Dialogue Bureau for the follow-up and development of the Toledo Pact, will propose within six months the necessary legal measures in order to continue the process of harmonizing the State ' s Passive Class Regime with the General Social Security Regime.

Sixth third. Investment agreements in the Autonomous Community of Catalonia.

In the Conventions to celebrate with the Autonomous Community of Catalonia to finance from the budget concept 32.18.941O.750 "For the holding of agreements with the Autonomous Communities of Catalonia and the Balearic Islands in compliance with the provisions of their respective Regulations of Autonomy on Investments", the investment projects contained in Annex XVII of this Law will be contemplated.

Sixth fourth. Large family consideration of single parent families with two dependent children.

The Government, within one month of the entry into force of this Act, shall comply with the additional seventieth provision of Law 51/2007 of 26 December of the General Budgets of the State for the year 2008, making appropriate legal amendments to ensure that single parent families with two dependent children are considered to be a large family.

Sixth fifth. Increase in the percentage of capitalization of the unemployment benefit.

The Government, within three months, will take appropriate measures to extend to 60 per cent the share of the unemployment benefit to finance the investment of those who wish to become self-employed.

Sixth. Reform of the local funding system.

The Government will continue with the ongoing work and negotiations with FEMP for the reform of the local funding system, which will need to be developed along with those related to self-financing, with the aim of obtaining an agreement that will enable the whole of this system to guarantee the local entities the financial sufficiency in the exercise of their competence and in the provision of public services.

Sixth seventh.

The Government will be able to extend up to two million euros to all the credits of the different Ministerial Departments to meet the obligations under Law 52/2007 of 26 December, which recognize and extend rights and establish measures for those who suffered persecution or violence during the civil war and dictatorship.

Sixth octave. Compensation pensions of the Permanent Councillors of State.

The Permanent Councillors of State shall in their own favour cause the right to a compensatory pension established in the first rule of article 10, paragraph 5, of Law 74/1980 of 29 December, if their permanent disability is declared in accordance with article 32.1 of the Rules of Procedure of the Council of State, approved by Royal Decree 1674/1980 of 18 July. It will also be caused by those who resign from office when they have served for at least five years and have at least eighty years of age.

TRANSITORY PROVISIONS

First. Employment Pension Schemes or Collective Insurance.

The employment or collective insurance schemes in which the Administrations, Entities or Societies referred to in Article 22.One of this Law, act as promoters, which were in force and authorized prior to 1 October 2003, and whose contributions on behalf of the aforementioned promoters, exceed the percentage of 0.5 per cent of the wage mass provided for in Article 22.

New promoters may be incorporated into such schemes, in accordance with the provisions of the preceding paragraph and article 22.

Second. Compensation for staff residence at the service of the state public sector.

During 2009, compensation for the residence of active staff in the state public sector will continue to be disclosed in the areas of the national territory that have recognized it, with an increase of 2 per cent over the amounts in force as at 31 December 2008.

Notwithstanding the provisions of the preceding paragraph, those who were receiving residence compensation in amounts higher than those established for State public sector personnel will continue to disclose it without any increase in the year 2009 or with which it is appropriate to reach the latter.

Third. Personal and transitory supplements.

One. The personal and transitional supplements recognized pursuant to article 13 of Law 50/1984 of 30 December of the General Budgets of the State for 1985, to the staff included in the scope of application of Law 30/1984 of 2 August, shall be absorbed by any retributive improvement that takes place in 2009, including those arising from the change in employment.

Even in the event that the change in the post determines a decrease in remuneration, the temporary personal complement fixed upon the application of the new system will be maintained, to which any subsequent retributive improvement will be charged, including those resulting from the change in the post.

For the purpose of the absorption provided for in the preceding paragraphs, the increase in general remuneration set out in this Law shall be computed only in 50 per 100 of its amount, understanding that the salary, referring to fourteen monthly allowances, the duty supplement and the specific one, are of this character. In no case shall trienniums, supplemental productivity, or gratifications for extraordinary services be considered.

Two. The personal and transitory complements recognized to the personnel of the Armed Forces and the bodies of the Guardia Civil and Nacional de Policía, as well as to the staff of the Administration of Social Security and the holder of the National Institute of Health Management, and other personnel entitled to receive such supplements, shall be governed by the same rules set out in the previous one for the officials included in the scope of Law 30/1984 of 2 August.

Three. The personal and transitory supplements recognized to staff abroad shall be absorbed using the same established rules for which they serve in national territory, without prejudice to their deletion when the staff member concerned changes from country of destination.

Fourth. Collaborative companies in the management of Social Security.

The companies that, as at 31 December 2008, were welcomed to the modality of collaboration regulated in article 77 (1) of the General Law on Social Security, a consolidated text approved by Royal Legislative Decree 1/1994 of 20 June, may, in their case and in respect of the economic provision of temporary incapacity, avail themselves of the modality of collaboration provided for in article 77 (1) (d).

Fifth. Effective in the implementation of the legal amendments and normative development of the consolidated text of the Law on Social Security of Civil Officials of the State.

One. Amendments to the determination of the amount of the economic benefit referred to in article 21, paragraphs 1 and 3, and article 22, paragraph 4, of the consolidated text of the Law on the Social Security of Civil Servants of the State, adopted by Royal Legislative Decree 4/2000 of 23 June, introduced through this Law, shall be applicable only in respect of the licences granted with effect from 1 January 2009.

Two. Until the development regulations set out in articles 19, 20, 21 and 22 of the consolidated text of the Law on the Social Security of Civil Servants of the State are issued in the wording given by this Law, the existing regulations will continue to apply as long as they do not oppose the provisions of the Act.

Three. Such regulatory development shall be approved within six months of the date of entry into force of this Law.

Sixth. Fiscal compensation for deduction in the acquisition of habitual housing in 2008.

One. The taxpayers who have acquired their habitual residence prior to 20 January 2006 will have the right to deduction by means of foreign financing and may apply in 2008 the deduction for investment in habitual housing provided for in article 68.1 of Law 35/2006 of 28 November of the Tax Tax on the Income of Physical Persons and partial modification of the Tax Laws on Societies, on the Income of Non-Residentsidents and on the Income of the Income.

Two. The amount of this deduction will be the sum of the deductions corresponding to the State party and the autonomous section of the deduction for investment in habitual housing, calculated in accordance with the provisions of the following sections.

Three. The deduction for the State part of the deduction for investment in habitual housing will be the positive difference between the amount of the theoretical incentive that would have been the taxpayer to maintain the current regulations as at 31 December 2006 and the deduction for investment in habitual housing provided for in article 68.1 of the Tax Act for 2008.

The amount of the theoretical incentive will be the result of applying to the amounts invested in 2008 in the acquisition of the habitual housing the percentages of deduction provided for in article 69.1.1.1.o (b) of the consolidated text of the Law on the Tax on the Income of Physical Persons, approved by Royal Legislative Decree 3/2004 of 5 March, in its regulations in force as at 31 December 2006.

Four. The deduction corresponding to the autonomic section of the deduction for investment in habitual housing will be the positive difference between the amount of the theoretical incentive that would have corresponded to the taxpayer to maintain the current regulations as at 31 December 2006 and the autonomous section of deduction for investment in housing as appropriate for 2008.

The amount of the theoretical incentive will be the result of applying to the amounts invested in 2008 in the acquisition of the habitual housing the percentages of deduction provided for in article 79 of the consolidated text of the Law on the Tax on the Income of Physical Persons for the corresponding Autonomous Community, in its regulations in force as at 31 December 2006.

To this end, the autonomous section of the deduction for investment in housing cannot be less than that resulting from the application of the percentage of deduction provided for in article 79 of the consolidated text of the Tax Law for the alleged non-use of financing of others in that Autonomous Community, in its regulations in force as at 31 December 2006.

Five. It will be understood that the taxpayer has acquired his habitual residence using foreign financing when it meets the requirements set out in article 55 of the Regulation on the Income of Physical Persons, approved by Royal Decree 1775/2004 of 30 July, as currently in force as at 31 December 2006.

Six. The amount of the deduction thus calculated will be reduced from the total liquid quota, after the deduction for the performance of work or economic activities referred to in article 80 bis of Law 35/2006.

Seventh. Tax compensation for perception of certain returns of capital furniture over two years in 2008.

One. The taxpayers who in the 2008 tax period integrate into the tax base of the savings of any of the following returns of the capital furniture shall have the right to deduction.

(a) Renditions obtained by the assignment to third parties of their own capitals referred to in article 25.2 of Law 35/2006 of 28 November of the Tax on the Income of Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, from financial instruments contracted prior to 20 January 2006 and to which they were established the percentage of the planned reduction of the

(b) Renditions derived from perceptions in the form of deferred capital referred to in article 25.3.a.1 of Law 35/2006 from life insurance or invalidity contracted prior to 20 January 2006 and to which the percentages of reductions of 40 or 75 per cent provided for in articles 24.2.b) and 94 of the consolidated text of the Tax Law on Physical Persons.

Two. The amount of this deduction will be the positive difference between the amount resulting from applying the tax rate of 18 per cent to the positive balance resulting from integrating and compensating among themselves the total amount of the net returns provided for in the preceding paragraph, and the theoretical amount of the full assessment that would have resulted from integrating such returns into the general liquidable base with application of the percentages indicated in the preceding paragraph.

Three. The theoretical amount of the full assessment referred to in the preceding paragraph shall be as follows:

(a) When the balance resulting from integrating and compensating among themselves the returns referred to in paragraph One above, applying the reduction percentages provided for in articles 24.2, 94 and the sixth transitional provision of the consolidated text of the Law on the Income Tax of Physical Persons in its current wording as at 31 December 2006, be zero or negative, the theoretical amount of the entire quota shall be zero.

(b) Where the balance resulting from integrating and compensating among themselves the expected returns in subparagraph one above, applying the reduction percentages provided for in articles 24.2, 94 and the sixth transitional provision of the consolidated text of the Income Tax Law of the Physical Persons in its wording as at 31 December 2006, be positive, the theoretical amount of the full assessment shall be the positive difference between the stated quota of applying the above positive balance of the general and the specified positive balance of the item.

Four. For the determination of the balance referred to in paragraph 3 above, only the reductions provided for in articles 24.2.b) and 94 of the consolidated text of the Tax Law shall apply to the portion of the net return corresponding to satisfied premiums until 19 January 2006 and the subsequent ones in the case of ordinary premiums provided for in the original insurance contract policy.

For the purpose of determining the share of the total yield that corresponds to each premium of the deferred capital insurance contract, this total performance will be multiplied by the weight of the following ratio:

In the numerator, the result of multiplying the corresponding premium by the number of years elapsed from being satisfied to the collection of perception.

In the denominator, the sum of the products resulting from multiplying each premium for the number of years elapsed from being satisfied to the collection of perception.

Five. The insurance entity shall notify the taxpayer of the amount of net returns derived from deferred capital perceptions from life and disability insurance for each premium, calculated in accordance with the provisions of the preceding paragraph and with the application of the reduction percentages provided for in articles 24.2, 94 and the sixth transitional provision of the consolidated text of the Income Tax Act.

Six. The amount of the deduction thus calculated will be reduced from the total liquid quota, after the deduction for the performance of work or economic activities referred to in article 80 bis of Law 35/2006.

DEROGATORY PROVISIONS

First. Derogation of precept from the articulated text of the Law on Civil Servants of the State, approved by Decree 315/1964 of 7 February.

Section 69 of the articulated text of the State Civil Servants Act, approved by Decree 315/1964 of 7 February, is repealed.

Second. Policy repeal.

How many provisions are opposed to the provisions of this Law.

FINAL PROVISIONS

First. Amendment of the consolidated text of the Law on State Passive Classes, adopted by Royal Legislative Decree 670/1987 of 30 April.

With effect of 1 January 2009 and indefinite validity, the following amendments are made to the consolidated text of the Law on State Passive Classes, adopted by Royal Legislative Decree 670/1987 of 30 April:

One. Paragraph 2 (c) of article 28 of the Consolidated Text of the Law on State Passive Classes, which is drafted as follows:

«Article 28. Made responsible for pensions...

(c) For permanent incapacity for service or inutility, which shall be declared ex officio or at the request of a party, when the person concerned is affected by a pathological, somatic or psychic injury or process that is stabilized and irreversible or of remote or uncertain reversibility, whose injury or process makes him totally impossibilite for the performance of the functions proper to his Body, Scale, Place or Career, in accordance with the preceptive and binding opinion of each case. »

Two. Paragraph 2 is amended in article 43 of the Consolidated Text of the Law on State Passive Classes, which reads as follows:

«2. What was said in numbers 3 and 4 of the preceding article 33 will also apply in the cases of orphanhood. »

Three. Section 58 of the Consolidated Text of the Law on State Passive Classes, which is drafted as follows:

"Article 58. Incompatibility with active work income.

1. Passive Class orphanage pensions for persons over the age of twenty-one recognized under the legislation in force as at 31 December 1984 and which had been caused prior to 3 August 1984 in the case of staff within the scope of Act No. 30/1984 of 2 August, or prior to 1 January 1985 in another case, provided that their perpetrators were not incapacitated for any type of work from the date of death.

2. The perception of pensions affected by the incompatibility indicated in the preceding paragraph shall be suspended for full months, from the first day of the month following the beginning of the activity that determines the incompatibility until the last day of the month in which it is finished, without affecting the increments that should experience such pensions, in accordance with article 27 of this text.

As an exception to the effects of the suspension referred to in the preceding paragraph, if the incompatible activity begins on the first day of a month the suspension of the abono proceeds from the first day of the month in which the incompatible activity takes place. »

Second. Amendment to Act No. 37/1988 of 28 December on General State Budgets for 1989.

With effect from 1 January 2009 and indefinite validity, Section 42 (1) (b) of Law 37/1988 of 28 December of the General Budgets of the State for 1989 is amended, in its last wording given by the second final provision.Two of Law 42/2006 of 28 December of the General Budgets of the State for the year 2007, which is drafted as follows:

"1. The following public pensions will be considered...

(b) Those paid by the General Regime and the Special Social Security Regimes, those of the non-contributory modality of Social Security, the economic benefits for old and incapacity for Spanish residents abroad and the old-age pensions for Spanish returnees. »

The rest of the article remains with the same wording.

Third. Modification of the consolidated text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June.

With effect from 1 January 2009 and indefinite validity, the consolidated text of the General Social Security Act, approved by Royal Legislative Decree 1/1994 of 20 June, is amended to read as follows:

One. New language is given to article 76 (4) of the consolidated text of the General Social Security Act, as follows:

«4. The caption or guarantee, if any, that the Mutuas de Accidents de Trabajo y enfermedades Profesionales de la Seguridad Social should be constituted as a result of the previous claims and the resources that the same raise, both administratively and in judicially, against the resolutions of the Secretariat of State or of the Entities Gestoras y Servicios Comunes de la Seguridad Social, as well as the expenses of any order that may arise from the challenge of such decisions. The same limitation will be applicable in respect of the amount of the sanctions imposed on the Mutuas for violations arising from their collaboration in the management of Social Security. »

The rest of the article remains with the same wording.

Two. Section 77 of the consolidated text of the General Law on Social Security is amended.

(a) Article 77, paragraph 1 (b), is deleted.

(b) New language is given to article 77, paragraph 5, of the consolidated text of the General Law on Social Security:

"5. The regulation of the modalities of collaboration established in paragraphs 1 (a) and (d) and 4 of this article will harmonize the particular interest in improving benefits and means of assistance with the requirements of national solidarity. »

The rest of the article remains with the same wording.

Three. A second paragraph is added in article 133 quater of the consolidated text of the General Social Security Act, as follows:

"Notwithstanding the above, the subsidy may be recognized by provisional resolution by the National Social Security Institute with the latest contribution base in the corporate databases of the system until the contribution base derived from common contingencies of the month prior to the start of the rest is incorporated, at which time the final resolution will be issued with the corresponding subsidy calculation. »

Four. A new wording is given to article 133 septies of the consolidated text of the General Social Security Act, which reads as follows:

«Article 133 septies. Economic benefit.

The amount of the benefit shall be equal to 100 per 100 of the public indicator of multi-purpose income (IPREM) in effect at each time, unless the regulatory basis calculated under article 133 quater or the seventh additional provision is of a lower amount, in which case it is to be placed.

The duration of the allowance, which shall be considered non-contributory for the purposes of article 86, shall be 42 calendar days from childbirth, which may be denied, nullified or the right suspended for the same reasons set out in article 133 quinquies.

Such duration shall be increased by 14 calendar days in cases of child birth in a large family or in which, for that reason, it acquires such status, or in a single parent family, or in cases of multiple childbirth, or when the mother or child is affected by disability to a degree equal to or greater than 65 per cent. The increase in the duration is unique, without its build-up when two or more of the circumstances of those identified occur.

For the purposes of the consideration of the large family, the provisions of Act No. 40/2003 of 18 November on the Protection of Numerous Families shall be made.

It shall be understood by a single parent with whom the child is born and which constitutes the sole supporter of the family.

It will also be understood that multiple births exist when the number of births is equal to or greater than two. »

Five. Article 201 of the Consolidated Text of the General Social Security Act is redrafted as follows:

"Article 201. Specific standards for occupational accidents and occupational diseases.

1. The Mutuas de Accidents de Trabajo y enfermedades Profesionales de la Seguridad Social y, en su caso, las empresas responsables serían en la Tesorería General de la Seguridad Social, hasta ellimit de su respectiva responsabilidad, el valor actual del capital Cost de las Pensions que, con este Ley, se causan por incapacit permanente o muerte debido a accident de trabajo o enfermedades profesional. The Ministry of Labour and Immigration will approve the mortality tables and the interest rate applicable to the determination of the values referred to.

2. In relation to the protection of occupational accidents and diseases referred to in this article, the Ministry of Labour and Immigration may establish the obligation of the Mutuas de Accidents de Trabajo y enfermedades Profesionales to reassure in the General Treasury of Social Security the percentage of the assumed risks to be determined, without in any case being less than 10 per 100 or more than 30 per 100. For this purpose, periodical benefits arising from the risks of permanent disability, death and survival arising from their protected workers shall be included in the protection of compulsory reinsurance only, and the percentage of quotas met by the companies associated with such contingency shall be determined by the Ministry of Labour and Immigration. Such reassurance shall not extend to benefits that are anticipated by the Mutuas de Accidents de Trabajo y enfermedades Profesionales, without prejudice to their rights both to repeat to the employer responsible for such benefits and, in the event of a declaration of insolvency of the entrepreneur, to be fully reintegrated by the Entities of Social Security in warranty functions.

In relation to excess losses, not reinsured in accordance with the preceding paragraph, the Mutuas de Accidents de Trabajo y enfermedades Profesionales shall constitute the appropriate deposits or shall arrange, optionally, supplementary reassurances of the former under the conditions established.

The Ministry of Labour and Immigration may provide for the replacement of the obligations set out in this paragraph by the application of another system of compensation for the results of the management of the protection of accidents and occupational diseases.

3. The Mutuas de Accidents de Trabajo y enfermedades Profesionales or, where appropriate, the companies responsible for the benefits shall enter into the General Treasury of Social Security the capitals in the amount necessary to constitute a certain temporary rent for twenty-five years, of 30 per 100 of the salary of the workers who die due to average or immediate consequence of an accident of work or occupational disease without leaving any family member entitled to a pension. »

Six. New language is given to article 206, paragraph 1.2, of the consolidated text of the General Social Security Act, as follows:

«2. At the assistance level:

(a) Unemployment allowance.

(b) In his case, he advocated the social security contribution relating to retirement contingency during the perception of unemployment benefit, in the cases set out in article 218.

(c) The right to health-care benefits and, where applicable, to family benefits under the same conditions as workers under any social security system. »

The rest of the article remains with the same wording.

Seven. Section 218 (1) is deleted and subparagraphs 2, 3 and 4, which are numbered as 1, 2 and 3 of the consolidated text of the General Social Security Act, are reworded as follows:

"1. During the perception of unemployment allowance for workers over the age of fifty-two, the management entity must be listed for retirement.

2. In cases of perception of unemployment benefit when it comes to non-continuous fixed workers:

(a) If they are less than fifty-two years and the beneficiary has credited, for the purposes of the recognition of the grant, a period of occupation of one hundred and eighty or more days, the managing entity will enter the Social Security contributions corresponding to the retirement contingency for a period of sixty days, from the date on which the right to the grant is born.

(b) If they are over fifty-two years of age, the managing entity shall enter the Social Security contributions corresponding to the retirement contingency during the entire perception of the grant, to which they are entitled, once the age indicated is fulfilled.

3. For the purpose of determining the quote in the case referred to in paragraph 2.a) above, the minimum amount of contributions in force at each time shall be taken as a basis of quotation, and in the cases referred to in paragraphs 1 and 2.b above shall be taken as a basis of quotation of 125 per cent of the aforementioned minimum ceiling. »

Eight. A new subparagraph (d) is added to rule 3 of the seventh additional provision of the consolidated text of the General Social Security Act, as follows:

«(d) Notwithstanding the provisions of the preceding sections, maternity and paternity benefits may be recognized by provisional resolution by the National Institute for Social Security, taking the last basis of contributions contained in the corporate databases of the system, while the basis for the contribution for common contingencies corresponding to the month prior to the beginning of the rest, suspension of the contract or leave to be granted is not incorporated into such bases. »

Fourth. Amendment to Law 13/1996 of 30 December on Fiscal, Administrative and Social Order Measures.

With effect from 1 January 2009 and indefinite validity, a new section, on 12, is introduced to article 94 «Prests» of Law 13/1996, on Fiscal, Administrative and Social Measures, in the following terms:

"12. The Ministry of the Interior shall pay all aids resulting from the expenses generated by the intervention in terrorist attacks in support of their victims, such as transfer of family members to the place of commission of the attack, expenses derived from the lodging of the victims and their families, funeral expenses and transfers of feretros, as well as any other of the same nature that could be generated by the commission of terrorist attacks and which derive from the powers of the Ministry of the Interior. »

Consequently, they are numbered with paragraphs 13, 14 and 15 above 12, 13 and 14.

Fifth. Amendment of Act No. 26/1999 of 9 July on measures to support the geographical mobility of members of the Armed Forces.

With effect from 1 January 2009 and indefinite validity, an additional provision is added to Act No. 26/1999 of 9 July on measures to support the geographical mobility of members of the Armed Forces, with the following wording:

«Novena additional layout. Specially leased military housing offer to military personnel with a temporary service relationship and long-term commitment.

With the effect of 1 January 2009 and indefinite validity, and without prejudice to the provisions of article 2 of Law 26/1999 of 9 July, of measures to support the geographical mobility of the members of the Armed Forces, for a better use of the resources and preservation of the available real estate, the Minister of Defence is authorized, in those locations where there are non-enjoyable military dwellings, that are in the form of temporary leases, to offer special military conditions. »

Sixth. Modification of the Refounded Text of the Law on Social Security of the Armed Forces, approved by Royal Legislative Decree 1/2000 of 9 June.

With effect of 1 January 2009 and indefinite validity, article 3, paragraph 1, of the Refounded Text of the Law on Social Security of the Armed Forces, approved by Royal Legislative Decree 1/2000 of 9 June, is amended to read as follows:

"1. They are mandatory in the field of application of this special regime:

(a) The military career of the Armed Forces.

(b) Military complements, while maintaining their service relationship with the Armed Forces.

(c) Professional troops and sailors, while maintaining their service relationship with the Armed Forces.

(d) Students in military training.

(e) The career soldiers of the Guardia Civil and the students of the training centres of the Corps.

(f) Civil Corps officials attached to the Ministry of Defence who have not exercised the option of joining the Special Social Security Regime of State Civil Servants, and, where appropriate, officials in practices for entry into such bodies.

(g) Staff governed by the Staff Regulations of the National Intelligence Centre.

The above-mentioned obligation shall be maintained irrespective of the administrative situation in which the listed staff is located, except in cases of excess where the time of stay is not computable for the purposes of passive rights, except for the staff who pass to that situation for the provision of services in the public sector that will maintain their compulsory membership in this Special Regime, unless they are affiliated with another Social Security Regime. »

Seventh. Modification of the consolidated text of the Law on Social Security of Civil Officials of the State, approved by Royal Legislative Decree 4/2000 of 23 June.

With effect from 1 January 2009 and indefinite validity, the consolidated text of the Law on Social Security of Civil Servants of the State is amended as follows:

One. Articles 18 to 22 of the consolidated text of the Act on the Social Security of Civil Servants of the State are amended to read as follows:

«Article 18. Protected contingency.

1. States or situations determining temporary incapacity will be considered for illness, accident and so-called periods of observation in the case of professional illness.

2. Permits or licences for childbirth, adoption or fostering, both preadoptive and permanent or simple, and paternity for the birth, placement or adoption of a child, established in article 49 of Law 7/2007, of the Basic Statute of Public Employees, shall not be considered as temporary incapacity. If at the end of the birth permit the impossibility of joining the job continues, the licenses resulting in temporary disability will be initiated.

Article 19. Situation of temporary disability.

1. Temporary incapacity will be found for staff members who prove to have a pathological process due to illness or accident injury that prevents them on a temporary basis from performing their public functions or who are in a medical observation period due to professional illness, provided they receive the necessary health care for their recovery provided by the General Mutuality of State civil servants and have obtained sick leave.

2. The accreditation of the pathological process or the period of medical observation and the improce of initiating the retirement procedure for permanent incapacity for the service shall be determined.

3. The granting of licences and their possible extensions to which staff members who fall within the status set out in paragraph 1 shall be vested in administrative bodies with competence in personnel management matters.

For the granting and control of these licences, the administrative bodies with competence in matters of personnel management may make use of their own or other advice as appropriate.

4. Without prejudice to the provisions of the preceding paragraph, the General Mutuality of Civil Servants of the State may exercise control and follow-up of the temporary incapacity of the staff member from the outset of the situation through the recognition to be made by the Medical Monitoring Units available to them, whether owned or dependent on other Gestoras Entities of Social Security and Public Health Services with which the Mutuality establishes collaboration agreements.

5. The medical examinations mentioned in the preceding section will be potent, but their results will link for the granting or denial of licences and their successive extensions. The situations, periods and forms in which the follow-up to the various pathological processes will be carried out will be determined, in any case safeguarding the right to privacy and dignity of the person and the autonomy of the patient, as well as the confidentiality of information concerning their state of health, as provided for in Organic Law 15/1999 of 13 December, on the Protection of Personal Data.

Article 20. Duration and extinction.

1. The duration and extinction of the situation of temporary incapacity shall be those envisaged for the General Social Security Regime with the particularities set out in the following paragraphs.

2. The duration of the first and successive licenses will be of the foreseeable time necessary for healing. The deadlines for submission of medical parties or reports that demonstrate the need to maintain the licence shall be determined. For the purpose of computing time periods, a new pathological process will be considered when the illnesses suffered by the official are different or not directly related to those of the previous process and, in any case, when the leave has been interrupted for a minimum period of 6 months.

3. At any time when the illness or accident injury is expected to permanently prevent the performance of public functions, the competent retirement body shall, on its own or at the request of the person concerned, initiate the retirement procedure for permanent incapacity for the service. The necessary mechanisms will be established to coordinate the proceedings between the Mutuality, the Medical Monitoring Units or the Evaluation of the Permanent Incapacity and those of the retirement body.

4. When the temporary incapacity situation is extinguished by the time of the maximum period established in the General Social Security Regime, the staff member ' s temporary incapacity situation will be reviewed in the same terms and time limits as set out in this Regime and by the corresponding equipment or unit for the assessment of permanent incapacity to which the General Mutuality of Civil Servants has entrusted this function or which is appropriate in accordance with the Corps or Scale.

This review will determine whether the staff member ' s disability status will result in a permanent disability rating for the functions of the staff member ' s Corps or Scale and the subsequent retirement statement for permanent incapacity for service.

In cases where it is determined that, continuing the need for medical treatment for the expectation of recovery or improvement of the staff member ' s status with a view to reinstatement, the medical situation of the person concerned would make it advisable to delay the qualification, the latter may be delayed for the precise period, which in no case may exceed the maximum time from the date on which the status of temporary disability has been initiated, as set out in the General. The effects of the temporary disability situation will be extended during this period.

Article 21. Economic benefit.

1. The economic benefit in the situation of temporary disability shall consist of:

(a) During the first three months, in the totality of the basic retributions and the supplementary retributions of the staff member in the same amount to which he would correspond at each time to his post if he did not find himself in this situation of temporary incapacity, and from the same budgetary concepts that were perceived by such retributions.

(b) From the fourth month, the basic retributions, the dependent child allowance, as appropriate, and a temporary disability allowance from the General Mutuality of Civil Servants of the State, whose amount, fixed and invariable as long as the disability lasts, shall be the largest of the following two amounts:

1.a Eighty percent of the basic remuneration (solution, trienniums and degree, if any), increased in the sixth part of an extraordinary payment, corresponding to the third month of leave.

2.a Seventy-five per cent of the supplementary rewards earned in the third month of leave.

2. For the purposes of this article, salaries, trienniums, extraordinary pays and supplementary remuneration shall be paid from the same budgetary concepts for which they were perceived.

3. In no case shall the amount resulting from the amounts paid by the organ for which the mutualist and the subsidy functions exceed the amount of the employee ' s perceptions in the third month of leave.

4. The General Mutuality of State Civil Servants may entrust the staff member with the management of the payment of the temporary incapacity grant to which he is entitled, without detriment of the control and follow-up capabilities set out in article 19.

5. The right to economic subsidies for temporary incapacity, irrespective of the situation resulting therefrom, shall be understood, in any event, to be extinguished for the duration of the maximum period, including the extension of effects, from the date on which the temporary incapacity situation established in the General Regime has been initiated.

Article 22. Risk situation during pregnancy or risk during breastfeeding.

1. Situations of risk during pregnancy or during the breastfeeding of children under 9 months will have the same consideration as the situation of temporary incapacity resulting from professional illness, so they will not require a period of absence and their care contents will be expected for this situation.

2. The granting of risk leave during pregnancy or during breastfeeding and its possible extensions shall be for administrative bodies with competence in personnel management matters.

3. The form and contents of the medical assessment of the risk for the health of the mother, daughter or child, and the accreditation that this risk derives from the usual functions of the job, as well as that the risk is not avoidable by the temporary modification of functions or post or the temporary transfer of the staff member to another job, in accordance with article 26 of Law 31/1995 of 8 November, on occupational hazards.

4. In the situations referred to in this article, economic rights for the duration of the leave shall be those set out in article 21 above with the particularity that the economic benefit equivalent to the temporary incapacity allowance shall consist of a grant from the General Mutuality of State Civil Servants equal to 100 per cent of the supplementary allowances accrued in the third month of leave. »

Two. The fifth additional provision of the consolidated text of the Act on the Social Security of Civil Servants of the State is amended: “Extension of protective action to former spouses and de facto partners”, which is drafted in the following terms:

«Additional Fifth. Extension of protective action to former spouses and de facto partners.

For the purpose of the protective action that this Law gives to widowers, it will be considered assimilated to those who receive widowhood pension from passive classes for having been legitimate spouses or de facto couples of officials included in the field of application of Administrative Mutualism. »

Eighth. Modification of the consolidated text of the Law on Offences and Punishments in the Social Order, approved by Royal Legislative Decree 5/2000 of 4 August.

With effect from 1 January 2009 and indefinite validity, the consolidated text of the Law on Infrctions and Sanctions in the Social Order, approved by Royal Legislative Decree 5/2000 of 4 August, is amended as follows:

One. Article 22, paragraph 3, of the consolidated text of the Law on Offences and Sanctions in the Social Order, is amended to read as follows:

«3. Failure to enter, in the form and statutory time frames, the corresponding quotas collected by all concepts by the General Treasury of Social Security or not to make the income in the appropriate amount, having submitted the contributions documents, provided that the lack of income does not result in an extraordinary situation of the company and that such non-payment of contributions and concepts of joint collection with them is not constitutive of offence under article 307 of the Criminal Code. »

The rest of the article remains with the same wording.

Two. A new subparagraph (d) is added to article 40.1 of the consolidated text of the Law on Offences and Punishments in the Social Order, which reads as follows:

“(d) The offences referred to in articles 22.3 and 23.1.b shall be punished:

First. The serious infringement of Article 22.3 shall be punished by the following fine: to the minimum extent, with a fine of 50 to 65 per cent of the amount of social security fees and other unregistered joint collection concepts, including surcharges, interests and costs; to the average degree, with a fine of 65.01 to 80 per cent; and to the maximum extent, with a fine of 80.01 to 100 per cent.

Second. The very serious infringement of Article 23.1.b) shall be punishable by the following fine: to the minimum extent, with a fine of 100.01 to 115 per cent of the amount of the Social Security fees and other unregistered joint collection concepts, including surcharges, interests and costs; to the average degree, with a fine of 115.01 to 130 per cent; and to the maximum extent, with a fine of 130.01 to 150 per cent. »

The rest of the article remains with the same wording.

Ninth. Amendment of Act No. 11/2002 of 6 May, regulating the National Intelligence Centre.

With effect of 1 January 2009 and indefinite validity, section 8, paragraph 5, of Law 11/2002, of 6 May, regulating the National Intelligence Centre is amended to read as follows:

"5. The National Intelligence Centre is authorized to dispose of 18 per 100 of the total appropriations in the chapter for current expenses in goods and services of its Expenditures Budget in force at each time, in the form of fixed cash advances, in order to be able to meet the repetitive or periodic costs of non-inventory material, maintenance and maintenance, successive tract, compensation for service and other similar characteristics. »

Tenth. Amendment of Law 47/2003 of 26 November, Budget General.

With effect of 1 January 2009 and indefinite validity, the following provisions of Law 47/2003 of 26 November are amended:

One. Section 2, paragraph 1 (d), of the General Budget Act is amended to read as follows:

«(d) The management entities, common services and mutual services of occupational accidents and diseases of the Social Security in their public function of collaboration in the management of the Social Security, as well as their common centres and entities. »

The rest of the article remains with the same wording.

Two. Paragraphs (d) and (e) of article 54, paragraph 2, of the General Budget Act are amended and are read as follows:

«(d) Those for the Social Security Reserve Fund and the Social Security Prevention and Rehabilitation Fund.

(e) Appropriations for contributions to be made by the Social Security Occupational Accident and Occupational Disease Mutuals for the maintenance of the common services of the system and for the entry into the General Social Security Treasury of their surpluses in the amount and form legally provided, as well as for the reassurance of the same entities. »

The rest of the article remains with the same wording.

Three. Sections 64 to 68 of the General Budget Act are reworded and are drafted as follows:

«CAPITLE V

From Public Enterprises, State Mercantile Societies and State Public Sector Foundations

Article 64. Budget.

1. State commercial companies and business public entities will develop a operating budget that will detail the corresponding annual resources and endowments. They will also form a capital budget with the same detail. Exploitation and capital budgets will be integrated into the State Budgets.

The entities referred to in article 2, paragraph 1 (g) and (h), which are integrated into the business public sector, will also develop operating and capital budgets. References made in this chapter to corporate public entities shall also apply to entities expressed in this paragraph.

The funds referred to in article 2, paragraph 2, of this Law and the foundations of the state public sector will also produce funds for exploitation and capital.

2. Exploitation and capital budgets will be made up of a forecast of the results account and the statement of cash flows for the corresponding period. As an annex to these budgets, a forecast of the balance of the entity will be accompanied, as will the supplementary documentation determined by the Ministry of Economy and Finance.

3. The entities shall transmit the financial statements set out in the preceding subparagraph, in addition to the exercise on the draft General Budgets of the State, the liquidation of the last closed period and the progress of the liquidation of the current period.

4. Along with the operating and capital budgets, an explanatory memory of their content, the execution of the previous year and the forecasting of the current exercise will be sent by the entities.

Article 65. Multi-year performance programme.

1. The entities that are required to prepare the operating and capital budgets in accordance with Article 64 of this Law shall also formulate, on an annual basis, a multi-year programme of action, with the exceptions provided for in Article 66, paragraph 2, of this Law.

2. The multi-year programme of action shall be composed of the financial statements set out in article 64 of this Law and, together with the documentation set out in the following section, shall reflect the financial-financial data provided for in the year relating to the draft General Budgets of the State and the two immediate exercises, according to the strategic and objective lines defined for the entity.

3. The multi-year performance programmes will be accompanied by the following supplementary information:

(a) Hypothesis of the evolution of major macroeconomic indicators that have served as the basis for the development of multi-year performance programmes.

(b) Key premises of the approach that conforms to the strategic lines of the entity.

(c) Multi-year forecasts of objectives to be achieved.

(d) Report on the main actions of the entity.

(e) Investment programme.

(f) Financial plan for the period to quantify resources and external sources of funding.

(g) The remaining documentation to be determined by the Ministry of Economy and Finance.

Article 66. Processing.

1. Exploitation and capital budgets together with multi-year performance programmes will be telematically transmitted by the entities through the department on which they are functionally dependent to the Ministry of Economy and Finance. The basic structure, the supplementary documentation of such documents and the referral period shall be established by the Ministry of Economy and Finance and shall be developed by each entity in accordance with its requirements.

2. They are not obliged to present the multi-year programme of action those state-owned trading companies that, in accordance with the provisions of the current trade legislation, may formulate balance, status of changes in the net assets and abbreviated memory, unless they receive from the General Budgets of the State subsidies of exploitation or capital or other contribution of any kind. Nor will they have to present the multi-year programme of action the foundations of the state public sector.

3. Public business entities and other entities of the State public sector, including state business societies, subject to trade regulations in accounting matters, which, exercising control over other entities subject to such regulations, form a group according to the criteria set out in article 42.1 of the Trade Code, may submit their operating and capital budgets and, where appropriate, their multi-year performance programmes in a consolidated manner with respect to the entities that integrate it, This rule shall not apply to those state-owned trading companies which, in turn, are mainly involved, directly or indirectly, by another entity that should develop the exploitation and capital budgets.

They shall present, in any case, the budget for exploitation and capital and, where appropriate, the multi-year programme of action individually, the public business entities and the foundations of the state public sector, as well as the state commercial companies that request from the General Budgets of the State subsidies of exploitation or capital or other contribution of any kind.

Article 67. Budget modifications.

1. State commercial societies, public business entities and foundations of the state public sector will direct their functioning to the objectives of the approaches reflected in their exploitation and capital budgets and in their multi-year programmes of action, as appropriate.

2. Where any of the entities referred to in the preceding paragraph receives from the General Budgets of the State grants of exploitation or capital or other contribution of any kind, the authorizations for the modification of its operating and capital budgets shall be in accordance with the following:

(a) If the variation affects the State ' s contributions in the General Budgets of the State, the competence shall be vested in the authority assigned to it in respect of the corresponding budgetary provisions.

(b) If the variations affect the long-term indebtedness of state commercial companies, public business entities and state public sector foundations, it will be the competition, following a favourable report of the General Directorate of State Heritage, in the event that the provisions of article 177 of Act No. 33/2003 of 3 November on the Heritage of Public Administrations are applicable:

From the Ministry on which it depends functionally when its amount is higher than 300,000 euros but does not exceed the amount of 600,000 euros regarding the figures approved in its capital budget.

From the Minister of Economy and Finance, when the amount is higher than Euro600,000 but does not exceed the amount of Euro120,000 of the figures approved in his capital budget.

From the Council of Ministers when its amount exceeds the amount of 12,000,000 euros of the figures approved in its capital budget.

Article 68. Contracts-Programme with the State.

1. In cases where contracts-programme are stipulated with the State that give rise to special regimes, both by the entities referred to in article 64, paragraph 1, of this Act and by any other that receives exploitation and capital subsidies or other contribution of a different nature under the State ' s General Budgets shall, at a minimum, be established the corresponding clauses on the following subjects, although they may be excluded from the same subject matter where necessary:

(a) Macroeconomic and sectoral hypothesis that form the basis of the agreement.

(b) Objectives of the staff policy, profitability, productivity or technical restructuring of the economic exploitation, as well as indicators of evaluation of the economic exploitation.

(c) Contributions from the General Budgets of the State in its different modalities referred to in this paragraph.

(d) Ways to be used to adapt the objectives agreed upon to changes in the respective economic environment.

(e) Effects to be derived from non-compliance with the agreed commitments.

(f) Control by the Ministry of Economy and Finance of the execution of the Programme Contract and the results derived from its application.

2. The control referred to in paragraph (f) of paragraph 1 above shall not exclude the control that may correspond to the respective departments or agencies of which the entities that have signed the corresponding Agreement-Programme depend.

3. The subscription of the Programme Contract referred to in the preceding paragraphs shall not exclude the development of the operating and capital budget and the multi-year programme of action. »

Four. Section 78, paragraph 1, of the General Budget Act is amended to read as follows:

"1. In accordance with the provisions of this Law and its regulatory development, the Ministers and the chairpersons or directors of the autonomous agencies, following a report of their Intervention Delegated in both cases, shall establish, within their respective competences, the rules governing the payments satisfied by means of fixed cash advances, determining the general criteria of the expenses that may be satisfied by such system, the quantified budgetary concepts to which they shall apply,

Cash advances include provisions of an extra-budgetary and permanent nature that are made to payables, boxes and qualifications for immediate and subsequent attention to the current expenditure chapter on goods and services of the budget of the year in which they are made, of repetitive or recurrent costs. »

The rest of the article remains with the same wording.

Five. Section 79 (4) of the General Budget Act is amended to read as follows:

«4. Perceptors of these payment orders to justify are obliged to account for the application of the amounts received. The period of accountability shall be three months, except for payments of expropriations and payments abroad which may be terminated within six months. The Minister, or in whom he delegates, and, where appropriate, the presidents or directors of the autonomous agencies of the State and of the common management and services of the Social Security may, exceptionally, extend these periods to six and twelve months respectively, on the proposal of the credit management body and with a report of their respective Interventions. »

The rest of the article remains with the same wording.

Six. Section 90 of the General Budget Act, which is drafted as follows:

"Article 90. Public Treasure.

The Public Treasury consists of all financial resources, such as money, values or credits of the State General Administration, its autonomous agencies, state agencies and other entities of the state administrative public sector, excluding those covered by article 2.1.d) and (h) and 2.3, both for budget and non-budget operations. »

Seven. Section 96 (b) of the General Budget Act is amended and read as follows:

«(b) In financial transactions, the initial and final exchanges of principals, as well as exchanges of interest and other financial expenses and income, shall be considered non-budget operations, solely on the budget of the State General Administration the respective net amounts produced by these operations during the period. »

The rest of the article remains with the same wording.

Eight. Section 108 (1) of the General Budget Act is amended to read as follows:

"Article 108. Treasury accounts and operations to facilitate treasury management.

1. In general, the income and payments of the State and its autonomous agencies, as well as those of the State agencies, will be channelled through the account or accounts that are kept in the Banco de España, in the terms that are agreed with it, in accordance with article 13 of Law 13/1994 of 1 June, of Autonomy of the Banco de España. However, the Minister of Economy and Finance may establish exceptional assumptions in which the General Directorate of the Treasury and Financial Policy may authorize the opening of accounts in other credit entities, as set out in the following article. »

The rest of the article remains with the same wording.

Nine. Section 109, paragraph 1, of the General Budget Act is amended to read as follows:

"1. The opening of a fund-raising account of the General Administration of the State, its autonomous agencies and State agencies, outside the Bank of Spain, will require prior authorization from the General Directorate of the Treasury and Financial Policy, with the expression of the purpose of opening and the conditions of use. Following the authorization, the way for the commencement of the corresponding recruitment record will be issued, which will be in line with the provisions of the Public Sector Contracts Regulations, through a negotiated procedure with a minimum of three offers and without the need to require a final guarantee. The authorization shall expire at six months if, after such time as it was granted, the contract had not been awarded.

After three months of the application and without the notice of the above-mentioned authorization, it shall be understood as not granted.

Contracts shall necessarily contain an exclusion clause of the right of compensation and respect for the benefit of the inembargobility of public funds established in article 23 of this Law. It may be agreed that the costs of managing the account are reduced from the interest earned by the account.

The award and formalized the contract shall be communicated to the General Directorate of the Treasury and Financial Policy with the expression of the date from which the execution of the contract begins. The authorization shall be granted for the full duration of the contract, including the anticipated extensions, and with a maximum limit of six years. In the case of early cancellation of the account, you must communicate this end to the General Treasury and Financial Policy Directorate. »

The rest of the article remains with the same wording.

Ten. Section 151 of the General Budget Act, which is drafted as follows:

"Article 151. Not subject to prior control.

They shall not be subject to prior control under subparagraph 2.a of the preceding article:

(a) minor contracts and contracts assimilated to them under contractual legislation;

(b) Periodical and other costs of successive tract, once the expenditure for the initial period of the act or contract from which it derives or its modifications has been monitored;

(c) Expenditure less than 5,000 euros for which payment is made through the special procedure of advance of fixed cash, regulated by article 78 of this Act;

(d) Expenditure for the conduct of electoral processes referred to in the new provision of this Act;

(e) Nominative grants;

(f) Contracts for access to databases and subscription to publications that do not have the character of contracts subject to harmonized regulation.

Nor shall the expenditure under Euro5,000 be subject to prior control under funds released to justify, where the services or benefits referred to therein have been or are to take place in foreign territory. »

Eleven. The ninth additional provision of the General Budget Act is amended, with the following wording:

«Novena additional layout. Commercial societies and other entities controlled by the public sector.

The State shall promote the conclusion of agreements with the Autonomous Communities or the local entities, with the aim of coordinating the budgetary, financial, accounting and control regime of the commercial companies in which the entities that integrate the state public sector, the Administration of the Autonomous Communities or the local entities participate, or bind them to them linked or dependent, when the participation of the same ones considered jointly is majority or entails their political control.

The foregoing shall apply to consortiums which, failing to comply with the requirements set out in paragraph 1 (h) of Article 2 of this Law in respect of any of the administrations that participate in such entities, are financed mainly with resources from the State, the autonomous communities or local corporations, the previous administrations have contributed mainly to the same money, goods or industry, or have committed themselves, at the time of their constitution, to finance The budgets of these consortiums, in the terms determined by the Ministry of Economy and Finance, will accompany, for information purposes, the General Budgets of the State when the percentage of participation of the State Public Sector is equal to or greater than that of each of the other public administrations consortiadas. »

Twelve. The fourteenth additional provision of the General Budget Act, which is drafted as follows:

"Additional provision of fourteenth. Development Assistance Funds (FAD), for Foreign Investment (FIEX) and for Small and Medium Enterprise Foreign Investment Operations (FONPYME).

The budgetary, economic-financial, accounting and control regime of the Development Assistance Funds (FAD), for Foreign Investments (FIEX) and for Foreign Investment Operations of the Small and Medium Enterprise (FONPYME) shall be governed by their specific legislation and supplemental by this Law in those precepts that apply to them.

In any event, the implementation of this Act in the development of the capital and exploitation budgets referred to in article 64 and the formulation of a multi-year programme of action provided for in article 65 shall be subject to the criteria for the administration and implementation of each Fund. In any event, the Funds shall maintain their independent accounting to that of the State and shall form their audited accounts in the first half of the subsequent period, subject to the approval of the specific bodies created for their administration, management and control.

The dividends and other remuneration resulting from the application of each Fund may in any case be intended for their specific purposes, without prejudice to the fact that in order to optimize management they may maintain deposit or investment accounts in financial entities other than the Banco de España, upon authorization by the General Directorate of the Treasury and Financial Policy, as provided for in article 109 of this Law. »

Thirteen. The third transitional provision of the General Budget Act, which is drafted in the following terms, is amended:

"Third transitional provision. Capital budget of the State Public Sector Foundations.

Until the State Public Sector Foundations are not required to develop the State of cash flows, the capital budget will be the funding table included in Royal Decree 776/1998 of 30 April, which approves the rules of adaptation of the General Accounting Plan to non-profit entities and the budgetary information standards of these entities, with the necessary adaptations to comply with the provisions of the Royal Decree of 15/2007. »

Eleventh. Amendment of Law 38/2003 of 17 November, General of Grants.

With effect from 1 January 2009 and indefinite validity, the title of article 16 of Law 38/2003 of 17 November, General of Subsidies, as well as its paragraph 5, is amended and paragraph 6 is created, which will be drafted as follows:

«Article 16. Conventions and contracts with Collaborative Entities.

...

5. In the event that collaborating entities are persons subject to private law, they will be selected previously through a procedure subject to the principles of publicity, concurrence, equality and non-discrimination and collaboration will be formalized by agreement.

6. When the purpose of collaboration is to fully implement Law 30/2007 of 30 October on Public Sector Contracts, the selection of the collaborating entities shall be carried out in accordance with the provisions set out in the Act. In this case, the contract, which will necessarily include the minimum content provided for in paragraph 3 or 4 of this article as well as that which is preceptive in accordance with the regulations governing public contracts, shall make explicit reference to the submission of the contractor to the remaining obligations imposed on the collaborating entities by this Law. »

The rest of the sections of the article shall remain with the same wording.

Twelveth. Modification of the consolidated text of the Local Treasury Regulatory Act, approved by Royal Legislative Decree 2/2004 of 5 March.

The twelfth transitional provision of the consolidated text of the Local Treasury Regulation Act, approved by Royal Legislative Decree 2/2004 of 5 March, is amended to read as follows:

"Transitional provision of the twelfth. Determination of the liquidable base of the Real Estate Tax.

Until 31 December 2010 the determination of the liquidable base of the Property Tax, attributed to the municipalities in section 77 (3) of this Law, shall be carried out by the Directorate-General of the Catastro, unless the City Council informs that the aforementioned competence shall be exercised by it. This communication must be made before the end of February of the year in which it assumes the exercise of the aforementioned competence. »

Thirteenth. Amendment of Act No. 42/2006 of 28 December 2007 on General State Budgets.

With effect of 1 January 2009 and indefinite validity, the fourth additional provision of Law 42/2006, of 28 December, of General Budgets of the State for the year 2007, is amended to read as follows:

«One. The contribution to the Social Security of the entrepreneurs, regardless of the scheme, and, where appropriate, of the self-employed workers included in the Special Regulations of the Sea Workers and of Self-Employed or Self-Employed Workers, for the contingency of work accidents and occupational diseases will be carried out, beginning on 1 January 2009, depending on the corresponding economic activity, occupation or situation, through the application of the following rate:

TARIFA FOR COTIZATION BY WORKING ACCIDENTS AND PROFESSIONAL ENVIRONMENTS

TABLE I

Codes CNAE-2009 and title of economic activity

Types of contributions

IT

IMS

TOTAL

01

Agriculture, livestock, hunting and related services. Except:

1.55

1,15

2.70

0113

Crop of vegetables, roots and tubers

1,20

1,10

2,30

0119

Other non-perennial crops

1,20

1,10

2,30

0129

Other perennial crops

2.75

2.65

5,40

0130

Propagation of plants

1,20

1,10

2,30

014

Livestock production (Except 0147)

1.85

1.50

3.35

0147

Poultry

1.25

1,15

2.40

015

Agricultural production combined with livestock production

1.85

1.50

3.35

016

Agricultural, livestock and post-harvest preparation activities (Except 0164)

1.85

1.50

3.35

0164

Seed treatment for reproduction

1,20

1,10

2,30

017

Hunting, animal capture and related services

1.85

1.50

3.35

02

Forestry and forestry

2.75

2.65

5,40

03

Fisheries and aquaculture (Except v, w and 0322)

3,65

3.35

7.00

v

Second Group of Contributions of the Special Sea Regime

2.40

2,20

4.60

W

Third Party Qualification of the Special Sea Regime

1,95

1,80

3.75

0322

Freshwater aquaculture

3,65

3.20

6.85

05

Extraction of anthracite, pot and lignite (Except and)

2.85

2.75

5,60

and

Regular work inside mines

3,90

3,85

7.75

06

Extraction of oil and natural gas crude

3.75

3,70

7.45

07

Extraction of metallic minerals

2.85

2.75

5,60

08

Other extractive industries (Except 0811)

2.85

2.75

5,60

0811

Extraction of ornamental stone and for construction, limestone, plaster, crest and slate

3,90

3,85

7.75

09

Extractive Industries Support Activities

2.85

2.75

5,60

10

Food industry (Except 101.102,106, 107 and 108)

1.85

1.50

3.35

101

Processing and conservation of meat and production of meat products

2,30

1.90

4,20

102.

Processing and conservation of fish, crustaceans and mollusks

1.90

1.55

3.45

106

Manufacture of mulinery products, starchs and similar products

1.90

1.55

3.45

107

Manufacture of bakery products and food pastries

1.05

0.85

1.90

108

Manufacture of other food products

1.05

0.85

1.90

11

Beverage manufacture

1.85

1.50

3.35

12

Tobacco industry

1,00

0.85

1.85

13

Textile industry (Except 1391)

1.05

0.85

1.90

1391

Manufacture of knit fabrics

0.95

0.60

1.55

14

Clothing of clothing (Except 1411, 1420 and 143)

0.50

0.40

0.90

1411

Leather garment making

1.55

1,15

2.70

1420

Manufacture of jewelry items

1.55

1,15

2.70

143

Clothing of knitting garments

0.95

0.60

1.55

15

Leather and Footwear Industry

1.55

1,15

2.70

16

Wood and cork industry, except furniture; battery and spartry (Except 1624 and 1629)

2.75

2.75

5,50

1624

Manufacture of wood packaging and packaging

2,30

2.00

4,30

1629

Manufacture of other wood products; cork articles, battery and spartry

2,30

2.00

4,30

17

Paper Industry (Except 171)

0.95

1,20

2,15

171

Manufacture of paper, paper and cardboard

2.25

1.50

3.75

18

Graphic arts and reproduction of engraved supports

0.95

1,15

2,10

19

Cokes and Oil Refine

2.60

2.55

5.15

20

Chemical industry (Except 203, 204 and 206)

1.85

1.50

3.35

203

Manufacture of similar paints, varnishes and coatings; printing inks and masks

1.85

1.25

3.10

204

Manufacture of soaps, detergents and other cleaning and polishing articles; making perfumes and cosmetics

1.60

1,20

2.80

206

Manufacture of artificial and synthetic fibres

1.60

1,20

2.80

21

Manufacture of pharmaceutical products

1.70

1,20

2.90

22

Manufacture of rubber and plastic products

1.85

1.25

3.10

23

Manufacture of other non-metallic mineral products (Except 231, 232, 2331, 234 and 237)

2,30

2.00

4,30

231

Glass manufacture and glass products

1.85

1.50

3.35

232

Manufacture of refractory ceramic products

1.85

1.50

3.35

2331

Manufacture of ceramic tiles and tiles

1.85

1.50

3.35

234

Manufacture of other ceramic products

1.85

1.50

3.35

237

Cut, carved and finished stone

3.15

3.35

6.50

24

Metallurgy; manufacture of iron, steel and ferroalloys

2.50

1.65

4,15

25

Manufacture of metal products, except machinery and equipment

2.50

1.65

4,15

26

Manufacture of computer, electronic and optical products

1,80

1,20

3,00

27

Manufacture of electrical material and equipment

1,80

1,20

3,00

28

Manufacture of machinery and equipment n.c.o.p.

2.50

1.65

4,15

29

Manufacture of motor vehicles, trailers and semi-trailers

1,80

1,20

3,00

30

Manufacture of other transport material (Except 3091 and 3092)

2.50

1.65

4,15

3091

Manufacture of motorcycles

1,80

1,20

3,00

3092

Manufacture of bicycles and vehicles for persons with disabilities

1,80

1,20

3,00

31

Manufacture of furniture

2,20

1.90

4.10

32

Another manufacturing industry (Except 321, 322)

1,80

1,20

3,00

321

Manufacture of jewelry items and similar items

1.05

0.85

1.90

322

Manufacture of musical instruments

1.05

0.85

1.90

33

Repair and installation of machinery and equipment (Except 3313 and 3314)

2.50

1.65

4,15

3313

Repair of electronic and optical equipment

1,80

1,20

3,00

3314

Repair of electrical equipment

1,80

1,20

3,00

35

Power supply, gas, steam and air conditioning

2,10

1.90

4,00

36

Captation, water purification and distribution

2.35

1.55

3,90

37

Sewage collection and treatment

2.35

1.55

3,90

38

Waste collection, treatment and disposal; valuation

2.35

1.55

3,90

39

Decontamination activities and other waste management services

2.35

1.55

3,90

41

Building construction (Except 411)

3,65

3.35

7.00

411

Real estate promotion

0.95

1,20

2,15

42

Civil engineering

3,65

3.35

7.00

43

Specialized construction activities

3,65

3.35

7.00

45

Sale and repair of motor vehicles and motorcycles (Except 452 and 454)

0.95

1,20

2,15

452

Maintenance and repair of motor vehicles

2.95

2,15

5.10

454

Sale, maintenance and repair of motorcycles and their spare parts and accessories

1,80

1,20

3,00

46

Wholesale trade and trade intermediaries, except motor vehicles and motorcycles. Except:

1.75

1.45

3.20

z

Dependant. Cashiers.

0.95

0.75

1.70

4623

Wholesale trade in living animals

1.90

1.55

3.45

4624

wholesale trade in leathers and skins

1.90

1.55

3.45

4632

Wholesale trade in meat and meat products

1.90

1.55

3.45

4638

Wholesale trade in fish, seafood and other food products

1.90

1.55

3.45

4672

Wholesale trade in metals and metallic minerals

1.90

1.55

3.45

4673

wholesale of wood, construction materials and sanitary equipment

1.90

1.55

3.45

4674

wholesale hardware, plumbing and heating

1.90

1.55

3.45

4677

Wholesale commerce of scrap and waste products

1.90

1.55

3.45

4690

Unspecialized wholesale trade

1.90

1.55

3.45

47

retail trade, except for motor vehicles and motorcycles (Except 473)

0.95

0.75

1.70

473

Smaller trade in fuel for automotive in specialized establishments

0.95

1,20

2,15

49

Ground and pipe transport (Except x)

2.05

1.70

3.75

x

Charge and download; stiba and desistiba

3,65

3.35

7.00

50

Maritime transport and inland waterways (Except x)

2,20

1.90

4.10

x

Charge and download; stiba and desistiba

3,65

3.35

7.00

51

Air transportation (Except x)

2,15

1.75

3,90

x

Charge and download; stiba and desistiba

3,65

3.35

7.00

52

Storage and transport-related activities (Except x, 5221)

2.05

1.70

3.75

x

Charge and download; stiba and desistiba

3,65

3.35

7.00

5221

Activities related to land transport

0.95

1,20

2,15

53

Post and post activities

0.95

0.75

1.70

55

Accommodation services

0.65

0.65

1,30

56

Food and beverage services

0.65

0.65

1,30

58

Edition

0.90

1,10

2.00

59

Film, video and television programmes, sound recording and musical editing

0.65

0.65

1,30

60

Radio and television programming and broadcasting activities

0.65

0.65

1,30

61

Telecommunications

0.90

0.70

1.60

62

Programming, consultancy and other IT activities

0.90

1,10

2.00

63

Information services (Except 6391)

0.90

1,10

2.00

6391

News agency activities

0.65

0.65

1,30

64

Financial services, except insurance and pension funds

0.65

0.35

1,00

65

Insurance, reinsurance and pension funds, except compulsory social security

0.65

0.35

1,00

66

Financial and insurance activities

0.65

0.35

1,00

68

Real estate activities

0.90

1,10

2.00

69

Legal and accounting activities

0.90

1,10

2.00

70

Headquarters activities; business management consulting activities

0.95

1,20

2,15

71

Technical services of architecture and engineering; technical tests and analysis (Except 712)

0.90

1,10

2.00

712

Technical testing and analysis

1.05

0.85

1.90

72

Research and development

0.90

1,10

2.00

73

Advertising and market studies

0.90

1,10

2.00

74

Other professional, scientific and technical activities (Except 742)

0.90

1,10

2.00

742

Photography activities

0.50

0.40

0.90

75

Veterinary activities

1.70

1,15

2.85

77

Rental activities

0.95

1,20

2,15

78

Employment-related activities (Except 781)

1.60

1,20

2.80

781

Activities of placement agencies

0.90

1,10

2.00

79

Activities of travel agencies, tour operators, booking services and activities related to the same

1,00

0.80

1,80

80

Security and research activities

1.65

2.25

3,90

81

Services to buildings and gardening activities (Except 811)

2.35

1.55

3,90

811

Integral services to buildings and facilities

0.95

1,20

2,15

82

Office administrative activities and other business auxiliary activities (Except 8220 and 8292)

0.95

1,20

2,15

8220

Activities of call centres

0.90

0.70

1.60

8292

Packaging and packaging activities

1.90

1.55

3.45

84

Public Administration and Defence; Compulsory Social Security (Except 842)

0.90

1,10

2.00

842

Provision of community services in general

1.65

2.25

3,90

85

Education

0.65

0.45

1,10

86

Health activities

0.95

0.60

1.55

87

Assistance in residential establishments

0.95

0.60

1.55

88

Social services activities without accommodation

0.95

0.60

1.55

90

Creation activities, arts and shows

0.65

0.65

1,30

91

Activities of libraries, archives, museums and other cultural activities. (Except: 9104)

0.65

0.65

1,30

9104

Activities of botanical gardens, zoos and natural reserves

1.85

1,20

3,05

92

Gambling activities and bets

0.65

0.65

1,30

93

Sports, recreational and entertainment activities (Except u)

1.85

1.25

3.10

u

Taurian Shows

2.90

3.35

6.25

94

Associative activities

0.90

1,10

2.00

95

Repair of computers, personal effects and household items (Except 9524)

1,80

1,20

3,00

9524

Repair of furniture and items

2,20

1.90

4.10

96

Other personal services (Except 9602, 9603 and 9609)

0.95

0.60

1.55

9602

Hairdressing and other beauty treatments

0.65

0.45

1,10

9603

Funeral and related activities

2.05

1.70

3.75

9609

Other personal services n.c.o.p.

1.70

1,15

2.85

97

Activities of households as employers of domestic staff

0.65

0.45

1,10

99

Activities of offshore organizations and agencies

2.05

1.70

3.75

TABLE II

Types applicable to occupations and situations in all activities

Types of contributions

IT

IMS

Total

a

Personal in exclusive office work.

0.65

0.35

1,00

b

Type of quote for all workers who are to be regularly displaced during their working day, provided that the occupation or economic activity does not correspond to a higher rate. Trade representatives.

0.95

1,20

2,15

c

Workers in low-term due to temporary incapacity and other situations with suspension of the employment relationship with obligation to quote.

0.35

0.85

1,20

d

Staff of offices in facilities and repairs in buildings, works and construction works in general.

3,65

3.35

7.00

e

General passenger car drivers (taxes, cars, buses, etc.) and freight carriers that have a useful load capacity not exceeding 3.5 Tm.

2.05

1.70

3.75

f

Vehicle conductors of carriage of goods that have a useful load capacity greater than 3.5 Tm.

3,65

3.35

7.00

g

Cleaning staff in general. Cleaning of buildings and all types of establishments. Street cleaning.

2.35

1.55

3,90

h

Watchers, guards, jurors and security personnel.

1.65

2.25

3,90

Two. In order to apply the provisions of paragraph 1 above, the following rules shall be taken into account:

First. For regular jobs or displacements, it will be understood those that take place for more than half of the day, in monthly computation, that in each case are performed.

Second. For the determination of the type of quote applicable in accordance with the rate set out in this provision shall be taken as a reference as provided in its Table I to identify the type assigned in the same by reason of the main economic activity developed by the company or by the self-employed or self-employed worker, in accordance with the National Classification of Economic Activities (CNAE-2009), approved by Royal Decree 475/2007 of 13 April, and the codes contained in the same activity.

When in a company, together with the main activity, another or others that should be considered auxiliary with respect to it, the type of contribution will be established for such main activity. When the main activity of the company involves another one that involves the production of goods or services that are not integrated into the productive process of the first one, having different means of production, the type of contribution applicable with respect to the workers occupied in the same one will be expected for the economic activity in which the same is framed.

Where self-employed persons engage in a number of activities leading to a single inclusion in the Special Self-Employment or Self-Employment Scheme, the applicable rate of contributions shall be the highest of those established for the activities carried out by the worker.

Third. Notwithstanding what is indicated in the previous rule, when the occupation performed by the worker on behalf of others, or the situation in which the worker is present, corresponds to one of those listed in Table II, the applicable rate of contribution shall be as provided in the said Schedule for the occupation or situation in question, whereas the latter differs from that corresponding to the activity of the company. The same criterion shall apply in relation to self-employed workers, when they are in any of the situations referred to in Table II (c).

Three. The determination of the applicable type of contribution shall be made, in the terms that are regulated, by the General Treasury of Social Security in accordance with the economic activity declared by the company or by the self-employed person or, where appropriate, by the occupations or situations of the workers, regardless of whether, for the formalization of the protection against the professional contingencies, it would have been opted for a social security management entity.

Four. The Government will proceed with the corresponding annual adjustment of the types of quotes included in the rate reflected in this provision, as well as the adaptation of economic activities to the new CNAE classifications to be approved and the progressive abolition of the occupations listed in the classification contained in the tariff. »

Fourteen. Amendment to Act No. 51/2007 of 26 December on General State Budgets for the year 2008.

With the effect of 1 January 2009 and indefinite validity, the new provision of Act No. 14/2000 of 29 December on fiscal, administrative and social measures is amended in the wording given to it by the fourteenth final provision of Act No. 51/2007 of 26 December on General Budgets of the State for 2008, which is drafted in the following terms:

«Novena additional layout. Scope of implementation of Act No. 32/1999 of 8 October on Solidarity with Victims of Terrorism.

One. The temporary scope of application of Act No. 32/1999 extends to the facts provided for in the Act, which have occurred since 1 January 2009, without prejudice to the other aids that may correspond to them under the legal system.

Two. Where the final judgement recognizes civil liability compensation for acts that occurred after 10 October 1999, above the overall amount perceived by the concepts provided for in Act No. 13/1996 of 30 December, on fiscal, administrative and social measures, and in Act No. 32/1999, the General Administration of the State shall pay the difference.

Three. The time limit for requesting aid provided for in Act No. 32/1999 for events since 1 January 2009 shall be one year from the date on which they occurred. However, for the restitution of injuries, the time limit will begin to run from the date on which the victim is completely healed of his injuries or from which the adverse effects have been stabilized, depending on the case. »

Fifteenth. Amendment of Law 52/2007 of 26 December, which recognizes and enlarges rights and establishes measures for those who suffered persecution or violence during the civil war and dictatorship.

With the effect of 1 January 2009 and indefinite validity, the title and section 10, paragraph 1, of Law 52/2007 of 26 December are amended to recognize and extend rights and measures are established for those who suffered persecution or violence during the civil war and dictatorship, which are drafted in the following terms:

«Article 10. Recognition of persons who died in defence of democracy for the period from 1 January 1968 to 31 December 1977.

1. In the light of the exceptional circumstances that occurred in his death, the right to compensation in the amount of Euro135,000 was recognized for the beneficiaries of those who died during the period from 1 January 1968 to 31 December 1977 in defence of and claiming democratic freedoms and rights. »

The rest of the article remains with the same wording.

Sixteenth. Modification of the consolidated text of the Soil Law, approved by Royal Legislative Decree 2/2008 of 20 June.

With effect from 1 January 2009 and indefinite validity, paragraph 1 of the seventh additional provision of the consolidated text of the Soil Act, approved by Royal Legislative Decree 2/2008 of 20 June, is amended to read as follows:

"1. For the capitalization of the actual annual income or potential of the exploitation referred to in article 23, paragraph 1, the latest reference published by the Banco de España of the internal performance in the secondary market of the public debt of the term between two and six years will be used as a type of capitalization. »

Seventeenth. Management of budgetary provisions in the field of passive classes.

In 2009, the authority granted in final provision 3 of Law 39/1992 of 29 December on General Budgets of the State for 1993 was extended.

Therefore,

I send all Spaniards, individuals and authorities to keep and keep this law.

Madrid, December 23, 2008.

JUAN CARLOS R.

The President of the Government,

JOSÉ LUIS RODRÍGUEZ ZAPATERO

Annex I

Distribution of programme credits

(Thousands of euros)

Classif. by programme

Explanation

Cap. 1-8

Cap. 9

Total

111M

Government of the Judiciary

40.914.27

40.914.27

111N

Directorate and General Services of Justice

65.752.22

65.752.22

111O

Selection and training of judges

25,799.42

25,799.42

111P

Documentation and judicial publications

10.328.88

10.328.88

111Q

Training of staff of the Administration of Justice

18.015,62

18.015,62

112A

Courts of Justice and Ministry of Public Prosecutions

1.457.377.74

1.457.377.74

113M

Records linked to the Public Faith

40.305,13

40.305,13

121M

General Defence Administration and Services

1.307.885.13

1.307.885.13

121N

Training of Armed Forces Staff

515.567.69

515.567.69

121O

Staff in reserve

649.257.82

649.257.82

122A

Modernization of the Armed Forces

525.765.01

525.765.01

122B

Special modernization programmes

707.591,23

707.591,23

122M

Armed Forces Operational Expenses

2.397.475.63

2.397.475.63

122N

Logistics support

1.743.329.33

1.60

1,743,330,93

131M

Directorate and General Services of Civil Security and Protection

86.816.65

86.816.65

131N

Training of State Security Forces and Corps

138.025,91

138.025,91

131O

Standby forces and bodies

801.522.51

801.522.51

131P

Right to asylum and stateless persons

4.337.15

4.337.15

132A

Citizen security

5.469.167,88

72.72

5.469.240.60

132B

Road safety

865.526.25

865.526.25

132C

Police action on drugs

71.518.25

71.518.25

133A

Prison centres and institutions

1,142.928.81

1,142.928.81

133B

Work, training and assistance to prisoners

33.489,92

33.489,92

134M

Civil protection

20.548.70

20.548.70

135M

Protection of personal data

15,317,76

15,317,76

141M

Directorate and General Services for Foreign Affairs

85.372.71

85.372.71

142A

State action abroad

599,961.15

599,961.15

142B

Diplomatic action before the European Union

26.847.64

26.847.64

143A

Development cooperation

2.817.308,02

2.817.308,02

144A

Cooperation, promotion and cultural dissemination abroad

147.361.62

147.361.62

211M

Social Security contributory pensions

93.493.485.49

93.493.485.49

211N

Passive Class Pension

9.592.574,00

9.592.574,00

211O

Other pensions and allowances of passive classes

80.795,00

80.795,00

212M

Non-contributory pensions and assistance benefits

2.043.419.45

2.043.419.45

212N

War pensions

409.042,00

409.042,00

219M

Management of economic benefits of Social Security

470.953.47

470.953.47

219N

Passive Class Pension Management

8.309,41

8.309,41

221M

Temporary incapacity and other social security economic benefits

12.927.374.95

12.927.374.95

222M

Economic benefits of Administrative Mutualism

572.325,70

181.50

572.507,20

223M

Wage guarantee benefits

1,473,634.19

1,473,634.19

231A

National Drug Plan

31.823.59

31.823.59

231B

Action for Migrants

136.107,30

136.107,30

231C

Social Services Social security for persons with disabilities

162.284.08

162.284.08

231D

Social Security Services to Older Persons

198.503,59

198.503,59

231E

Other Social Security Services

1.044.821.06

1.044.821.06

231F

Other State social services

429.079,18

429.079,18

231G

Child and family care

14.140.53

14.140.53

231H

Integration of immigrants

314.346.83

314.346.83

231M

Social Security services managed by the Autonomous Communities.

5,634.24

5,634.24

231N

Coordination on aliens and immigration

8.051,80

8.051,80

232A

Promotion and services to youth

34.811.48

34.811.48

232B

Equal opportunities between women and men

37.697,33

37.697,33

232C

Actions for the Comprehensive Prevention of Gender Violence

28.321,18

28.321,18

232M

Directorate and General Services for Social Promotion

12.343,65

12.343,65

239M

Social Security Management

50,658.15

50,658.15

241A

Promoting labour integration and stability

7.574.015,83

7.574.015,83

241N

Development of the social economy and the European Social Fund

10.143,49

10.143,49

251M

Benefits to the unemployed

19.615.945.86

19.615.945.86

261M

Directorate and General Housing Services

20.068,56

20.068,56

261N

Promotion, administration and assistance for rehabilitation and access to housing

1.512.044,99

500,00

1.512.544.99

261O

Building planning and promotion

81,399.27

81,399.27

261P

Urbanism and soil policy

2.419.72

2.419.72

291A

Security and Social Protection Inspection and Control

161.306,72

161.306,72

291M

Directorate and General Services of Social Security and Social Protection

12.759.179,76

306,59

12.759.486.35

311M

Directorate and General Health Services

95.275.76

95.275.76

311O

Cohesion and quality of the National Health System

224.052,02

224.052,02

312A

Hospital assistance in the Armed Forces

211.119.24

211.119.24

312B

Primary health care. National Health Management Institute

60,654.91

60,654.91

312C

Specialized health care. National Health Management Institute

154.295.89

154.295.89

312D

Maritime medicine

37.733,46

37.733,46

312E

Health care of Administrative Mutualism

2.060.457.24

2.060.457.24

312F

Primary Health Care Work Accident Mutuals and E.P and I.S.M.

1.187.192,60

1.187.192,60

312G

Specialized Health Care Work Accidents and E.P and I.S.M.

431.807.79

431.807.79

312M

Health care of Social Security managed by Autonomous Communities

47.254,51

47.254,51

313A

Offer and use of medicines and health products

53.504,52

53.504,52

313B

Public health and external health

28.260,19

28.260,19

313C

Food security and nutrition

19.191.89

19.191.89

313D

Advanced therapies, regenerative medicine and transplants in the National Health System

12.116,89

12.116,89

321M

Directorate and General Services of Education

76.482.72

76.482.72

321N

Continuing education of teachers of education

6.710.36

6.710.36

322A

Child and primary education

690.624.57

690.624.57

322B

Secondary education, vocational training and Official Language Schools

253.070.02

253.070.02

322C

University education

336.124,46

336.124,46

322D

Special education

14.058,51

14.058,51

322E

Artistic teachings

7.291,10

7.291,10

322F

Education abroad

129.085,19

129.085,19

322G

Compensatory education

62.388.57

62.388.57

322H

Permanent and distance non-university education

6.757,18

6.757,18

322I

Special education

740.67

740.67

322J

New technologies applied to education

9.770.44

9.770.44

322K

School-age sports and university

21.868,63

21.868,63

323M

Scholarships and student support

1,344,82

1,344,82

324M

Supplementary education services

7.563.27

7.563.27

324N

Support for other school activities

21.020.22

21.020.22

331M

Directorate and General Services of Culture

45.797,42

45.797,42

332A

Archives

65.249.93

65.249.93

332B

Libraries

111.206,29

111.206,29

333A

Museums

254.561.40

254.561.40

333B

Exhibitions

6.255,00

6.255,00

334A

Promotion and cultural cooperation

48.116,36

48.116,36

334B

Promotion of cultural book and publications

16.014,29

16.014,29

334C

Promoting cultural industries

27.082.00

27.082.00

335A

Music and dance

125,642.29

125,642.29

335B

Theatre

54.975,75

54.975,75

335C

Cinematography

124.228,29

124.228,29

336A

Promotion and support of sports activities

169.407.06

169.407.06

337A

Administration of the Historical-National Heritage

143.820.31

100,00

143.920.31

337B

Conservation and restoration of cultural property

77.957.00

77.957.00

337C

Protection of Historical Heritage

13.949.29

13.949.29

411M

Directorate and General Services of Agriculture, Fisheries and Food.

8.455,88

8.455,88

412A

Competitiveness and quality of agricultural production

98.993.73

98.993.73

412B

Competitiveness and quality of livestock production

193.349.40

193.349.40

412M

Regulation of agricultural markets

6.211.765.41

90.151,82

6.301.917.23

413A

Competitive food industry and food quality

106.102,21

106.102,21

414A

Water Resources Management for the River

228.850.11

228.850.11

414B

Rural development

1.399.708.07

1.399.708.07

414C

Sustainable Rural Development Programme

121.657.00

121.657.00

415A

Protection of fisheries resources and sustainable development

52.099,08

52.099,08

415B

Improvement of fisheries structures and markets

152.082,06

152.082,06

416A

Risk forecast in agricultural and fishing productions

288.022,96

288.022,96

421M

General Department of Industry and Energy

112,348,21

112,348,21

421N

Regulation and protection of industrial property

66.538.97

66.538.97

421O

Industrial quality and safety

7.217.54

7.217.54

422A

Regional incentives for industrial location

255.325,29

255.325,29

422B

Industrial development

517.346.36

517.346.36

422M

Reconversion and reindustrialization

754.222.89

754.222.89

423M

Alternative development of coal mining regions

280.300,00

280.300,00

423N

Mining exploitation

749.564.13

749.564.13

424M

Nuclear safety and radiological protection

51.197,63

51.197,63

425A

Regulation and energy development

80.483.96

80.483.96

431A

Promotion of business and internationalization

651.333,84

651.333,84

431M

Directorate and General Services of Trade and Tourism

28.448.98

28.448.98

431N

Ordering foreign trade

14,000,51

14,000,51

431O

Management and modernization of trade structures

28.971,08

28.971,08

432A

Coordination and promotion of tourism

769.594.94

769.594.94

433M

Support for small and medium-sized enterprises

134.519.31

134.519.31

441M

Grants and support to land transport

1,159,641.43

1,159,641.43

441N

Subsidies and support for maritime transport

114.049,98

114.049,98

441O

Air transport subsidies and support

413.627.00

413.627.00

441P

Subsidies to extra-pensular transport of goods

57.000,00

57.000,00

451M

Technical assistance studies and services in Public Works and Urbanism

46.186,40

46.186,40

451N

Directorate and General Services for Development

2.282.984.09

2.282.984.09

451O

Directorate and General Environment Services

246.105.31

246.105.31

452A

Water management and infrastructure

1.712.314.47

223.654.00

1,935,968.47

452M

Regulations and territorial management of water resources

436.606.31

436.606.31

453A

Railway transport infrastructure

2.237.620.42

2.237.620.42

453B

Building road infrastructure

2.886.340.85

2.886.340.85

453C

Conservation and exploitation of roads

1.323.838.64

1.323.838.64

453M

Land transport management and inspection

90.369.54

90.369.54

454M

Safety of maritime traffic and coastal surveillance

264.414,31

264.414,31

455M

Regulation and supervision of civil aviation

64.142.29

64.142.29

456A

Water quality

576.456.77

8.525,00

584.981.77

456B

Protection and improvement of the environment

61.477,64

61.477,64

456C

Protection and improvement of the natural environment

416.627.00

416.627.00

456D

Coastal performance

301.195,33

301.195,33

456M

Actions for pollution prevention and climate change

166.566.93

166.566.93

457M

Infrastructure in coal mining regions

460.000,00

460.000,00

462M

Sociological and constitutional research and studies

14.537.16

14.537.16

462N

Statistical and economic research and studies

7.783.30

7.783.30

463A

Scientific research

975.729.86

7.925.73

983.655.59

463B

Promoting and coordinating scientific and technical research

2.069.656.16

2.069.656.16

464A

Investigation and studies of the Armed Forces

308.716.71

308.716.71

464B

Support for technological innovation in the defence sector

1.149.923.98

1.149.923.98

465A

Health research

423.704,33

423.704,33

466A

Educational research and evaluation

6.721.13

6.721.13

467A

Astronomy and astrophysics

21.146.99

1.133.36

22.280.35

467B

Research, development and experimentation in transport and infrastructure

107.185.50

107.185.50

467C

Research and technological and industrial development

2.678.571.38

2.678.571.38

467D

Agricultural research and experimentation

81.882,09

2,000,00

83.882,09

467E

Oceanographic and fisheries research

65.749.63

21.83

65.771.46

467F

Geologic-mining and environmental research

94.547.67

94.547.67

467G

Research and development of the Information Society

436.744.21

436.744.21

467H

Energy, environmental and technological research

116.278.16

163,05

116.441,21

467I

Technological innovation of telecommunications

1.102.920.56

1.102.920.56

491M

Telecommunications and Information Society Management and Promotion

41.465,99

41.4665.99

491N

Universal postal service

80.809.51

80.809.51

492M

Competition defence

12.263,71

12.263,71

492N

Regulation and monitoring of competition in the tobacco market

10.691,26

10.691,26

492O

Protection and promotion of the rights of consumers and users.

29.226.97

29.226.97

493M

Insurance management, control and management

213.230.94

213.230.94

493N

Regulation of financial markets

1.428.89

1.428.89

493O

Accounting and audit regulation

7,970.63

7,970.63

494M

Management of labour relations and working conditions

56.185.65

56.185.65

495A

Development and implementation of Spanish geographical information

49.545.99

49.545.99

495B

Meteorology

118.1515

118.1515

495C

Metrology

10.387.24

10.387.24

911M

Head of State

8.896,92

8.896,92

911N

Legislative activity

237.089,45

20,00

237.109.45

911O

External Public Sector Control

60.137.97

60.137.97

911P

Constitutional Control

27.566.92

27.566.92

911Q

Support for the administrative management of the Head of State

6.535.52

6.535.52

912M

Presidency of the Government

49.312,57

49.312,57

912N

High State advice

12.162.87

12.162.87

912O

Relations with the General Courts, Government Secretariat and support to the High Authority

96.602,06

96.602,06

912P

Government advice on social, economic and labour matters

10.488.37

10.488.37

912Q

Advice for the protection of national interests

255.066.25

255.066.25

921M

Directorate and General Service

65.575.12

6.01

65.581.13

921N

Directorate and organization of the Public Service

24.081,16

24.081,16

921O

Training of staff of public administrations

162.316.60

162.316.50

921P

State peripheral administration

334.599.31

334.599.31

921Q

Information coverage

20.234.27

20.234.27

921R

Publicity of legal norms

40.212.78

40.212.78

921S

Advice and defence of State interests

34.346,64

34.346,64

921T

Transport services of Ministries

53.319.06

53.319.06

921U

Publications

2,930.10

2,930.10

921V

Evaluation of public policies and programmes, quality of services and policy impact

5.473,35

5.473,35

922M

Territorial organization of the State and development of its collaborative systems

4.161.98

4.161.98

922N

Coordination and financial relations with the Territorial Entities

6.788,83

6.788,83

923A

State Heritage Management

637.596.84

637.596.84

923C

Statistical development and dissemination

224.882.40

224.882.40

923M

Directorate and General Services of Economy and Finance

1.105.967.71

1.105.967.71

923N

Training of staff in the Economy and Finance

17.095,32

17.095,32

923O

Debt and State Treasury Management

11.230.13

11.230.13

923P

Relations with Multilateral Financial Agencies

792.214.61

792.214.61

924M

Elections and Political Parties

231.744.26

231.744.26

929M

Unclassified inspections and functions

2.094.545.45

2.094.545.45

929N

Contingency Fund for Budget Implementation

3.152.085,40

3.152.085,40

931M

Economic forecast and policy

20.066.624.21

20.066.624.21

931N

Budget policy

57.837.75

57.837.75

931O

Tax policy

8.410.83

8.410.83

931P

Internal Control and Public Accounting

87.592.88

87.592.88

932A

Application of the State Tax System

1.208.975.52

1.208.975.52

932M

Management of the real estate cadastre

135.248.44

135.248.44

932N

Resolution of economic-administrative claims

32.180,33

32.180,33

941M

Transfers to Autonomous Communities for participation in income

35.470.356.89

35.470.356.89

941N

Transfers to Autonomous Communities by Interterritorial Compensation Funds

1.353.769.80

1.353.769.80

941O

Other transfers to Autonomous Communities

2.259.614.80

2.259.614.80

942A

Local economic cooperation of the State

202.866,32

202.866,32

942M

Transfers to Local Entities for State Income Participation

14.540.169,73

14.540.169,73

942N

Other contributions to Local Corporations

224.785.12

224.785.12

943M

Transfers to the General Budget of the European Communities

12.152.015,00

12.152.015,00

943N

Cooperation to development through the European Development Fund

211,000,00

211,000,00

951M

Financial repayment and expenditure of public debt in national currency

16.556.831.35

31.597.195.14

48.154.026,49

951N

Repayment and financial expenses of public debt in foreign currency

843.168,65

2.374.857.34

3.218.025,99

TOTAL

350.213.281.51

34.306.815.69

384.520.097.20

Annex II

Extendable credits

They shall be deemed to be extendable to an amount equal to the obligations recognized, subject to the fulfilment of the legally established or established formalities, the provisions which, including the State Budget, in those of the Autonomous Agencies and in those of the other public bodies approved by this Law, are set out below:

First. Applicable to all Sections and Programs. Those destined to satisfy:

(a) The Social Security quotas, in accordance with the provisions in force, and the State ' s contribution to the social insurance scheme of public, civil or military officials, established by the Royal Legislative Decrees 1/2000 of 9 June, and 3/2000 and 4/2000 of 23 June.

(b) The provision of transfers in favour of the State included in the expenditure budgets of the autonomous bodies, up to the amount of the remnants resulting from the management of the same.

Second. Applicable to the Sections and Programs indicated.

One. – In Section 07, “Passive Classes”: Credits relating to pension obligations and compensation.

Two. – In Section 12, "Ministry of External Affairs and Cooperation": Credit 12,000X.03.431 "To the Spanish Agency for International Development Cooperation, for the social purposes that are carried out in the field of international cooperation (Article 2 of Royal Decree 825/1988 of 15 July). Percentage IRPF".

Three. – In Section 14, (Ministry of Defense):

(a) Credit 14.121M.01.489 for the payment of compensation arising from the implementation of Royal Decree-Law 8/2004 of 5 November on compensation to participants in international peace and security operations.

(b) Credit 14.122M.03.228 for expenditures arising from the participation of the Armed Forces in peacekeeping operations.

Four. – In Section 15, “Ministry of Economy and Finance”:

(a) Credit 15.231G.13.875, for the "Fondo de garantías del Pago de Alimentos".

(b) Credit 15.923O.19.351.01, intended for the coverage of risks in guarantees provided by the Treasury.

(c) Credit 15,931M.16,879, for the provision to the Fund for the Acquisition of Financial Assets. The final credit may not exceed the amount of 50,000 thousand euros, the maximum amount provided for in article 2 of the Royal Decree-Law 6/2008 of 10 October, creating the Fund for the Acquisition of Financial Assets.

Five. – In Section 16, “Ministry of the Interior”:

(a) The provision 16.131M.01.487, for the payment of compensation in accordance with articles 93 to 96 of the Law on Fiscal, Administrative and Social Measures for 1997, as well as those resulting from the damage to third parties, in relation to articles 139 to 144 of Law 30/1992 of 26 November, of Legal Regime of Public Administrations and of the Common Administrative Proceedings, has been carried out on 26 December,98

(b) Credits 16.134M.01.461, 16.134M.01.471, 16.134M.01.472, 16.134M.01.482, 16.134M.01.761, 16.134M.01.771 and 16.134M.01.782, for the coverage of the needs of any order motivated by sinisters, disasters or others of recognized urgency.

(c) The provision 16.131M.01.483, aimed at the payment of compensation and compensation arising from the implementation of Act No. 32/1999 of 8 October on Solidarity with Victims of Terrorism.

(d) Credit 16.924M.01.227.05 for expenditures derived from electoral processes and public consultations.

(e) Credit 16.924M.01.485.02, to subsidize the electoral costs of political parties (Organic Law 5/1985 of 19 June, of the General Electoral Regime).

Six. – In Section 18, “Ministry of Education, Social Policy and Sport”: Credit 18.231F.08.484, which is based on the coverage of the purposes of social interest, furthered by article 2 of Royal Decree 825/1988 of 15 July.

Seven. – In Section 19, “Ministry of Work and Inmigration”:

(a) Credit 19.241A.101.487.03, intended to finance the Social Security Quotation Bonus received for employment promotion measures by employment.

(b) Credit 19,251M.101.480.00, intended to finance tax benefits, including prior-period obligations.

(c) Credit 19,251M.101,480.01, intended to finance unemployment benefit, including prior-period obligations.

(d) Credit 19,251M.101.487.00, which is intended to fund contributions from beneficiaries of unemployment benefits, including prior-period obligations.

(e) Credit 19,251M.101,487,01, for the purpose of financing quotas for unemployment benefit beneficiaries, including prior-period obligations.

(f) Credit 19,251M.101.480.02, which is intended to finance unemployment allowance for social security cases, including prior-period obligations.

(g) Credit 19.251M.101.488 for the purpose of financing the Active Insertion Income.

(h) Credit 19.231B.07.483.01, intended to finance old-age pensions for returned Spanish.

Eight. – In Section 20, “Ministry of Industry, Tourism and Trade”:

Credit 20.431A.06.444, "For coverage of deferences produced by operations authorized under Law 11/1983, of subvention to export credit to free through the Official Credit Institute (ICO)".

Nine. - In Section 23, "Ministry of Environment, Rural and Marine Environment":

(a) Credit 23.416A.01.440, "To the Insurance Consortium for the Coverage of Combined Agrarian Insurance Loss."

(b) Credit 23.451O.01.485 for social interest purposes regulated by article 2 of Royal Decree 825/1988 of 15 July.

Ten. – In Section 24, "Ministry of Culture": Credits 24,337C.03,621 and 24,337B.03.631, for the difference between the initial appropriation for the "1 per 100 cultural" (Article 68, Law 16/1985 of the Spanish Historical Heritage and Article 58 of the Royal Decree 111/1986 of 10 January, 162 of partial development of the Law 16/1985, of 25 June,

Eleven. – In Section 26, “Ministry of Health and Consumers”: Credit 26,311,12,453 “Fondo de Cohesión Sanitaria”.

Twelve. – In Section 27, “Ministry of Housing”: The Trustee 27.261N.09.782.02 “Basic Fund for Emancipation”.

Thirteen. – In Section 28, “Ministry of Equality”: Credit 28,232C.04,480 “Social aid for women (Article 27 of L.O.1/2004 of 28 December)”.

Fourteen. – In Section 32, “EntesTerritoriales”:

(a) Credit 32.941M.18.452, "Definitive liquidation of the financing of the Autonomous Communities and Ciu­dades with Statute of Autonomy of previous years", both for subconcept 452.00 "Fondo de Suficia" and for subconcept 452.01 "Garantía de Asistencia Sanitaria".

(b) Credit 32.942M.23.468, as required by the final liquidation of the participation of Local Corporations in the revenues of the corresponding State to prior periods and the compensations arising from the new Local Finance Model.

(c) Credits 32.942N.23.460.04 and 32.942N.23.460.05, for reasons of other legally established rights or established in favour of the Local Corporations, enabling, if necessary, the corresponding concepts.

(d) Credit 32.941O.01.450, “Financial compensation derived from the Special Tax on Tobacco Work, including the final liquidation of the previous year”.

(e) Credit 32.941O.02.455, "Provisional cost of the Catalonian Autonomous Police, even defitiative liquidations of previous years".

(f) Credits available to deal with transfers to the Autonomous Communities for the cost of the services assumed.

Fifteen. - The provisions of Section 34, "Financial relations with the European Union", extendable both on the basis of the commitments that the Spanish State has acquired or that it may acquire with the European Union or which are derived from the financial provisions thereof, as well as on the basis of the effective collection of land exactions, customs duties by the party subject to the external tariff of the community, and sugar and isoglucose quotations.

Third. All credits in this budget based on the exclusive or confinancing commitments that may be made with the European Communities.

Fourth. In the Social Security budget, the necessary provisions in the expenditure programmes of the National Institute for Health Management to reflect the impact on them of the changes in the credits, which are contained in the state of transfers between State Budget Subsectors.

Annex III

Credit transactions authorized to Public Agencies

Thousands of euros

Ministry of Economy and Finance

Official Credit Institute (ICO) (1)

12.500.000,00

Ministry of Development

Spanish Airports and Air Navigation (AENA) (2)

1.175.657.00

Ports of the State and Harbour Authorities (2)

535.322.00

Straight Way Railroads (FEVE) (3)

68.140,00

Ferroviary Infrastructure Administrator (ADIF) (2)

1.075.000,00

RENFE-Operator (4)

769.599,00

Society of Marine Safety and Salvation (SASEMAR) ((3)

82.043.00

Ministry of Environment, Rural and Marine Environment

Spanish Agrarian Guarantee Fund (FEGA)

90.151,82

Guadalquivir Hydrographic Confederation

129.269,00

Colombian Confederation of Jucar

20.000,00

Miño-Sil Hydrographic Confederation

51.500,00

Cantabrian Hydrographic Confederation

42.000,00

Tajo Hydrographic Confederation

20.000,00

Community of the Taibilla Channels

12.577.00

(1) This limit will not affect the treasury operations that are concluded and amortized within the year, nor the refinancing of the contracted debt in the short and long term.

(2) This figure will be understood as a maximum net increase in long-term debts with credit entities, from 1 January to 31 December 2009.

(3) This figure will be understood as a maximum net increase in short- and long-term debts between 1 January and 31 December 2009.

(4) This figure will be understood as a maximum net increase in short- and long-term indebtedness in credit entities, between 1 January and 31 December 2009, so it will not affect the treasury operations that are concluded and amortized in the year, nor will it be computed in the same of the refinancing of the short- and long-term debt.

Annex IV

Economic Modules for the Distribution of Public Funds for the Support of Concerted Centres

Pursuant to article 17 of this Law, the annual amounts and breakdown of the economy modules per school unit in the Centres of the various levels and educational modalities are stagnated with effect of 1 January, and until 31 December 2009 as follows:

Euros

Child and Primary Education:

Teaching staff salaries, including social charges

28.840.16

Variable costs

3.925.37

Other

5.938.32

Total annual

38.703,85

Special education*

I. Basic/Primary Education:

Teaching staff salaries, including social charges

28.840.16

Variable costs

3.925.37

Other

6.334,24

Total annual

39.099,77

Complementary staff (Logopedas, physiotherapists, educational technical assistants, psychologist-pedagogue and social worker), according to deficiencies:

psychics

20.900.21

Autists or serious personality problems.

16.953,30

Hearing

19.446.84

Plurideficient

24.136.30

II. Training programmes for transition to adult life:

Teaching staff salaries, including social charges

57.680.31

Variable costs

5.150.41

Other

9.023,95

Total annual

71,854.67

Complementary staff (Logopedas, physiotherapists, educational technical assistants, psychologist-pedagogue and social worker), according to deficiencies:

psychics

33.370.09

Autists or serious personality problems.

29.847.43

Hearing

25.855.19

Plurideficient

37.107,13

Obligatory Secondary Education:

I. First and second course1(c):

Teaching staff salaries, including social charges

34.608,18

Variable costs

4.617.89

Other

7.719.86

Total annual

46.945,93

I. First and second course2(c):

Teaching staff salaries, including social charges

39.132,55

Variable costs

7.007,10

Other

7.719.86

Total annual

53.859,51

II. Third and fourth grade:

Teaching staff salaries, including social charges

46.059,43

Variable costs

8.843,97

Other

8.520.74

Total annual

63.424.14

Baccalaureate:

Teaching staff salaries, including social charges

55.542.28

Variable costs

10.664.78

Other

9.393,37

Total annual

75,600,43

Training cycles:

I. Teaching staff salaries, including social charges:

Group 1. Average grade formation cycles from 1,300 to 1,700 hours:

First course

51.575,89

Second year

0.00

Group 2. Average grade of 2,000 hours:

First course

51.575,89

Second year

51.575,89

Group 3. Higher grade formation cycles from 1,300 to 1,700 hours:

First course

47.608,52

Second year

0.00

Group 4. Higher-grade training cycles of 2,000 hours:

First course

47.608,52

Second year

47.608,52

II. Variable expenses:

Group 1. Average grade formation cycles from 1,300 to 1,700 hours:

First course

6.964,70

Second year

0.00

Group 2. Average grade of 2,000 hours:

First course

6.964,70

Second year

6.964,70

Group 3. Higher grade formation cycles from 1,300 to 1,700 hours:

First course

6.919.62

Second year

0.00

Group 4. Higher-grade training cycles of 2,000 hours:

First course

6.919.62

Second year

6.919.62

III. Other costs:

Group 1. Training cycles of:

Conduct of Sports Physical Activities in the Natural Environment.

Bakery and Bakery.

Restaurant and Bar services.

Tourist animation.

Personal decorative aesthetics.

Environmental chemistry.

Pharmacy.

Bucodental hygiene.

First course

10.320.69

Second year

2.413.77

Group 2. Training cycles of:

Administrative management.

Secretariat.

Diving to Media Deep.

Picture lab.

Trade.

Commercial Management and Marketing.

Consumer Services.

Travel agencies.

Accommodation.

Tourist Information and Marketing.

Preparation of Oils and Juices.

Production of Milky Products.

Winemaking and Other Drinks.

Killer and Butcher-Charcutería.

Molineria and Cerealist Industries.

Bakery and pastry.

Laboratory.

Manufacture of Pharmaceutical and Related Products.

Nursing Assistants.

Sanitary documentation.

Curated.

Patronage.

Textile Ennoblement Processes.

First course

12.548.59

Second year

2.413.77

Group 3. Training cycles of:

Vegetal, Carnic and Fish Conservation.

Transformation of Wood and Cork.

Pharmaceutical Products Manufacturing Operations.

Process Operations and Paper Pasta.

Chemical Plant Process Operations.

Plastic and Rubber Transformation Operations.

Pasta and Paper Process Industries.

Chemical Process Industries.

Plastic and Rubber.

Textile Ennoblement Operations.

First course

14.934.60

Second year

2.413.77

Group 4. Training cycles of:

Binding and Paper and Carton Manipulates.

Printing in Graphic Arts.

Foundry.

Surface and Thermal Treatments.

Industrial manufacture of Carpentry and Furniture.

Footwear and Marroquinería.

Clothing.

Production of Hilatura and Theory of Calada.

Production of Period Fabrics.

Industrial Clothing Processes.

Textile processes of Hilatura and Theory of Calada.

Textile Processes of Point Theory.

Ceramic Products Manufacturing Operations.

Vidrio and Transformed Manufacturing Operations.

Manufacture and Transformation of Glass Products.

First course

17.278,88

Second year

2.413.77

Group 5. Training cycles of:

Realization and Work Plans.

Personal Image Advisory.

Radiation therapy.

Sociocultural animation.

Social integration.

First course

10.320.69

Second year

3.903,34

Group 6. Training cycles of:

Aquaculture Crop Operations:

First course

14.934.60

Second year

3.903,34

Group 7. Training cycles of:

Livestock exploits.

Gardening.

Forestry and Conservation of Natural Environment.

Management and Organization of Agricultural Companies.

Management and Organization of Natural and Landscape Resources.

Administration and Finance.

Fishing and Maritime Transport.

Navigation, Fishing and Maritime Transport.

Production of Audiovisuals, Radio and Shows.

International trade.

Transport management.

Works by Albañileria.

Works of Hormigon.

Operation and Maintenance of Construction Machinery.

Development and Implementation of Construction Projects.

Development of Urban Projects and Topographic Operations.

Anteojeria Optical.

Management of tourist accommodations.

Restoration services.

Characterization.

Hairdresser.

Aesthetic.

Bakery, pastry and confectionery.

Exploitation of Information Systems.

Computer Systems Administration.

Development of Computer Applications.

Development of Carpentry and Furniture Products.

Prevention of professional risks.

Pathological Anatomy and Cytology.

Environmental health.

Laboratory of analysis and quality control.

Industrial chemistry.

Chemical plant.

Audio prosthesis.

Dietary.

Image for the Diagnosis.

Clinical Diagnostic Laboratory.

Orthoprotésica.

Protective Audiology.

Sanitary emergencies.

Pharmacy and Parapharmacy.

Child education.

Interpretation of Sign Language.

Socio-sanitary care.

Child Education (updated).

First course

9.295,05

Second year

11.228.51

Group 8. Training cycles of:

Extensive Agrarian Exploitations.

Intensive Agricultural Exploitations.

Operation, Control and Maintenance of Ship Machinery and Facilities.

Monitoring and Control of Machines and Ship Facilities.

Electronic Consumption Teams.

Electrotechnical equipment and installations.

Development of Electronic Products.

Electrotechnical installations.

Automatic Regulation and Control Systems.

Electrical and automatic installations.

Microinformal systems and networks.

Construction finishes.

Kitchen.

Kitchen and Gastronomy.

Restoration.

Aviation maintenance.

Analysis and Control.

Dental prosthesis.

Clothing and Fashion.

Patronage and Fashion.

First course

11.448.13

Second year

13.067,59

Group 9. Training cycles of:

Animation of Physical and Sports Activities.

Editorial design and production.

Production in Graphic Arts Industries.

Image.

Realization of Audiovisuals and Shows.

Sound.

Telecommunication and Information Systems.

Development of Mechanical Projects.

Production by Foundry and Pulvimetalurgia.

Mechanized production.

Production programming.

Mechanized.

Soldadura and Calderería.

Custom manufacturing and installation of Wood and Furniture.

Wood and furniture production.

Mounting and Mantenim. Frío, Climatización y Produc. de Calor.

Development of Fluid,thermal and Maintenance Facility Projects.

Development of Thermal and Fluid Installation Projects.

Maintenance of Thermal and Fluid Installations.

Maintenance and Assembly of Building and Process Facilities.

Bodywork.

Carrocería (updated).

Electromechanics of vehicles.

Automotive.

Aeromechanical maintenance.

First course

13.465.04

Second year

14.939.21

Group 10. Training cycles of:

Aquatic production.

Viticulture.

Preimpression in Graphic Arts.

Jewelry.

Mechanized.

Soldadura and Calderería.

Metalic constructions.

Metallic constructions (updated).

Food industry.

Installation and Mantenim. Electromechanics of Machinery and Line Conduction.

Railway maintenance.

Maintenance of Industrial Equipment.

Development and manufacture of ceramic products.

First course

15.575.32

Second year

16.701,42

Professional qualification programmes:

Initial/Social Guarantee Programs:

I. Teaching staff salaries, including social charges

51.575,89

II. Variable costs

6.964,70

III. Other:

Group 1

7.399.58

On Qualifications Level 1 of Professional Families*:

Administration.

Administration and Management.

Crafts.

Trade and Marketing.

Hostel and Tourism.

Personal image.

Chemistry.

Health.

Security and Environment.

Sociocultural services and the Community.

Group 2

8.459,93

On Qualifications Level 1 of Professional Families*:

Agrarian activities.

Agraria.

Graphic arts.

Communication, Image and Sound.

Image and Sound.

Building and Civil Work.

Electricity and Electronics.

Energy and Water.

Mechanical manufacture.

Food industries.

Extractive industries.

Wood and furniture.

Wood, furniture and cork.

Maintenance of self-propelled vehicles.

Transport and maintenance of vehicles.

Maintenance and Production Services.

Marítimo-Pesquera.

Installation and Maintenance.

Textile, Clothing and Leather.

♪ The Autonomous Communities in full exercise of educational competencies will be able to adapt the modules of Special Education Staff to the requirements arising from the regulations applicable in each of them.

(1) In order to achieve progressive equalization with the teachers of public education of the same courses, the Education Administrations will pay a minimum of 75 per cent of the supplement for this purpose to teachers of public education.

(2) In order to achieve a progressive equalization of salaries with those who impart 3.° and 4.° of compulsory secondary education, the indicated module will be applied.

Annex V

Economic modules for the distribution of Public Funds for the support of Concerted Centers located in the Autonomous Cities of Ceuta and Melilla

Pursuant to Article 17 of this Law, the annual amounts and breakdown of the economy modules per school unit in the Centres of the various levels and educational modalities located in the cities of Ceuta and Melilla are established for the purposes of 1 January, and until 31 December 2009 as follows:

Euros

Child Education:

Teacher/unity ratio: 1.17:1.

Teaching staff salaries, including social charges

40.260.86

Variable costs

3.925.37

Other

6.679,82

Total annual

50.866.05

Primary Education:

Teacher/unity ratio: 1.17:1.

Teaching staff salaries, including social charges

40.260.86

Variable costs

3.925.37

Other

6.679,82

Total annual

50.866.05

Obligatory Secondary Education:

I. First and second grade (1):

Teacher/unity ratio: 1.49:1.

Teaching staff salaries, including social charges

51.272,38

Variable costs

4.617.89

Other

8.683,79

Total annual

64.574.06

I. First and second grade (2):

Teacher/unity ratio: 1.49:1.

Teaching staff salaries, including social charges

59.231.52

Variable costs

7.986,38

Other

8.683,79

Total annual

75.901.69

II. Third and fourth grade:

Teacher/unity ratio: 1.65:1

Teaching staff salaries, including social charges

65.591.96

Variable costs

8.843,98

Other

9.584,64

Total annual

84.020.58

The amount of the component of the "Other Expenditure" module for the units arranged in the teachings of Childhood Education, Primary Education and Compulsory Secondary Education will be increased by 1,177.56 euros in the Centers located in Ceuta and Melilla, due to the higher cost of the additional residence of the Administration and Services staff.

The teaching staff of the Centres established in Ceuta and Melilla shall be paid the amount corresponding to the additional residence established in the corresponding Collective Agreement, although the Education Administration shall not assume increases above the overall increase rate set out in this Law on General Budgets of the State.

(1) Teachers who teach 1.o y 2.o curso de Educación Secundaria Obligatoria, will be paid in 2009 for supplementary funding the annual amount of 1,353.12 euros, in order to achieve progressive equalization with teachers of public education of the same courses.

(2) In order to achieve the progressive wage equation with those who impart 3rd and 4th of Obligatory Secondary Education, the indicated module will be applied to the graduates who teach 1.o and 2.o of compulsory secondary education.

Annex VI

Staff costs of the National University of Distance Education (UNED)

In accordance with article 18 of this Law, the cost of teaching staff (worker and contract) and of administration and services staff (staff and fixed labour) has the following detail, in thousands of euros, without including trienniums or Social Security.

Universities

Staff

(staff and contract)

-

Thousands of euros

Non-teaching staff

(official and fixed labour)

-

Thousands of euros

UNED

56.769.10

28.241,22

Annex VII

Remainers of credit incorporated in the year 2009

The following may be incorporated into the provisions of the year:

(a) From the credits granted in accordance with the Royal Decrees-Law 7/2007, of 3 August, which approves urgent measures in the field of forest fires in the Autonomous Community of the Canary Islands and 10/2007, of 19 October, by which urgent measures are taken to repair the damage caused by the intense storms of rain and wind and floods that have affected the Comunitat from 11 October/2007

(b) Credits 14.122A.02.65, 14.122A.03.65, 14.122A.12.65, 14.122A.17.65, 14.122A.22.65, 14.122A.107.65 and 14.122B.03.65 for the Modernization of the Armed Forces.

(c) Credit 17.453B.38.753 for investments in article 12 of the Law 19/1994, as well as those corresponding to the superproject 1996.17.038.9500 «Convention with the Autonomous Community of the Canary Islands» and the super-project 2006.17.38.9601 «Convention of the Balearic Islands' Island Councils», provided that the sum of the two is lower than that of credit 17.38.453B.

(d) Credit 19,291M.01,620 for acquisition and conditioning of property affections to the accumulated union heritage.

(e) Credits 20,423M.101.771, 20,457M.101,751 and 20,457M.101,761 for economic reactivation of coal mining regions.

(f) Credit 23.452A.05.611, which corresponds to the annuity established in the Convention of Collaboration between the Ministry of the Environment, Rural and Marine Environment and the Autonomous Community of the Canary Islands for activities of hydraulic infrastructure and water warmth, provided that it is less than the remnant that occurs in credit 23.452A.05.61.

(g) Credit 23.456A.05.601, which corresponds to the annuity established in the Convention of Collaboration between the Ministry of the Environment, and Rural and Marine Environment and the Autonomous Community of the Canary Islands for the activities of hydraulic infrastructure and water warming, provided that it is less than the remnant produced in credit 23.456A.05.60.

(h) Credit 23.456D.06.601, which corresponds to the annuity established in the Convention of Collaboration between the Ministry of the Environment, and Rural and Marine Environment and the Autonomous Community of the Canary Islands for coastal proceedings, provided that it is less than the remnant produced in credit 23.456D.06.60.

(i) In Section 27, those from the credit had been applied by Royal Decree Law 6/2007 of 20 July, which approved urgent measures for the urbanization and construction of new housing in Alcázar de San Juan, up to €2,250,000.

(j) Those of Section 32, from the transferences carried out as a result of the Royal Decrees for the transfer of services.

(k) In Section 33, those from the Interterritorial Compensation Funds, in the terms established in Law 22/2001 of 27 December.

(l) In the Cost Budget of the Instituto de Mayores y Servicios Sociales (IMSERSO), the credits provided by the Victim Assistance Fund and affected by the terrorist attack of 11 M of 2004 in applications 3591-262626 "Convenios Fondo 11M" and 3591-4875 "Prestacions Fondo 11M".

(m) The following credits:

17.31.441P.471. Subvention to maritime and air transport of goods between the Peninsula and the Canadi Islands or between the Canadi Islands and the Peninsula, as well as the existing between the Islands and the export of goods to foreign countries in accordance with current legislation. No Community Financing.

17.31.441P.473. Subvention to maritime and air transport of goods between the Peninsula and the Canadi Islands or between the Canadi Islands and the Peninsula, as well as the existing between the Islands and the export of goods to foreign countries in accordance with current legislation. With Community Financing.

Annex VIII

Heritage Property

In accordance with the provisions of the 40th additional provision of this Law, the property of the Historical Heritage to which it is applicable is listed below.

Group I. Unique property declared the heritage of mankind.

All declared assets of cultural interest in the following relationship:

Andalusia:

Mezquita de Córdoba (November 1984).

Alhambra and Generalife. Grenada (November 1984).

Cathedral, Alcazar and Archive of Indias of Seville (December 1987).

Doñana National Park (1994).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

The Molinos I (Vélez Blanco, Almería).

The Molinos II (Vélez Blanco, Almería).

Gabar (Vélez Blanco, Almería).

Central Ward of Tello (White Velez, Almeria).

Abrigo de Manuel Vallejo (Quesada, Jaén).

Aragon:

Moving Architecture of Aragon (November 1986 and December 2001):

Torre e Iglesia de San Pedro (Teruel).

Torres y artesonado, Catedral (Teruel).

Torre de San Salvador (Teruel).

Torre de San Martín (Teruel).

Palace of the Aljaferia (Zaragoza).

Seo de San Salvador (Zaragoza).

Church of Saint Paul (Zaragoza).

Church of Saint Mary (Tobed).

Church of Santa Tecla (Cervera de la Cañada).

Colegiata de Santa Maria (Calatayud).

Goods included in the Rupestic Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

Cave of the Fountain of Trucho (Asque, Colunga, Huesca).

Cover of the polishing plane (Caspe, Zaragoza).

Cave of Chopo (Obón,Teruel).

Abrigo de Santa Ana I (Castillonroy, Huesca).

Coats of the Bezas (Bezas, Teruel).

Property included in the Camino de Santiago (December 1993):

Church and tower of Aruej.

San Martin Farm.

Pardina de Solano.

Asturias:

Asturian Pre-Romantic (December 1985 and 2000 expansion):

Santa Maria del Naranco.

San Miguel de Lillo.

Santa Cristina de Lena.

San Salvador de Valdedios.

Santa Cathedral of Oviedo.

San Julián de los Prados.

Canary Islands:

Garajonay National Park. (December 1986).

Teide National Park.Tenerife (June 2007).

Cantabria:

Altamira cave. Santillana del Mar (December 1985).

Castile and Leon:

Burgos Cathedral (November 1984).

Extramur Churches of Avila (December 1985):

Saint Peter.

Saint Vincent.

San Segundo.

San Andrés.

Las Médulas, León (December 1997).

The Archaeological Site of the Sierra de Atapuerca (December 2000).

Goods included in the Camino de Santiago (December 1993):

Church of San Juan de Ortega.

Monastery of San Zoilo, Carrión de los Condes, Palencia.

Iglesia Colegiata de San Isidoro, León.

Castilla-La Mancha:

Goods included in the Rupestic Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

Alpera Rupestre Art Set, in the municipality of Alpera (Albacete).

Minateda Rupestre Art Set, in the municipality of Hellín (Albacete).

Rupestre art group «Torcal de las Bojadillas», in the municipality of Nerpio (Albacete).

Abrigo de Solana de las Covachas, in the municipality of Nerpio (Albacete).

Rupestic Art Set of Villar del Humo, in the municipality of Villar del Humo (Cuenca).

Catalonia:

Güell Park, Güell Palace, Casa Milá in Barcelona (November 1984).

Poblet Monastery. Vimbodi. Tarragona (December 1991).

Palau de la Música Catalana (December 1997).

Hospital de San Pau de Barcelona (December 1997).

The Archaeological Set of Tarraco (December 2000).

The Romanesque Churches of the Vall de Boí (December 2000).

Goods included in the Rupestic Art of the Mediterranean Arc of the Iberian Peninsula: (December 1998):

La Roca dels Moros (El Cogul, Les Garrigues).

Conjunt Abrics d'Ermites de la Serra de la Pietat (Ulldecona, El Montsia).

Cova dels Vilasos o dels Vilars (Os de Balaguer, La Noguera).

Cabra Feixet (El Perelló, El Baix Ebre).

La Vall de la Coma (L'Albí, Les Garrigues).

Fachada de la Natividad y la Cripta de la Sagrada Familia, Casa Vicens, Casa Batlló and Cripta de la Colonia Güell (July 2005).

Extremadura:

Monastery of Guadalupe. Caceres (December 1993).

Archaeological Set of Merida. Badajoz (December 1993).

Galicia:

The Roman Wall of Lugo (December 2000).

Goods included in the Camino de Santiago (December 1993):

Ethnographical set of pallozas in O'Cebrero, Lugo.

Monastery of Samos, Lugo.

Rural Nucleus, Church and Medieval Bridge of Leboreiro, Melide, La Coruña.

Madrid:

Monastery of El Escorial. San Lorenzo de El Escorial. Madrid (November 1984).

Aranjuez Cultural Landscape (December 2001).

Murcia:

Goods included in the Rupestic Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

Barranco de los Grajos (Cieza).

Monte Arbi (Yecla).

Cañaica del Calar (Moratalla).

La Risca (Moratalla).

Abrigo del Milano (Mula).

Navarra:

Goods included in the Camino de Santiago (December 1993):

San Pedro de la Rúa, Estella.

Santa Maria la Real, Sangüesa.

Santa Maria, Viana.

La Rioja:

Monasteries of Suso and Yuso, San Millán de la Cogolla. La Rioja (December 1997).

Goods included in the Camino de Santiago (December 1993):

Church of Santiago, Logroño.

Imperial Church of Santa Maria de Palacio, Logroño.

Church of the Assumption of Our Lady, Navarrete.

Basque Country:

Vizcaya Bridge (July 2006).

Valencia:

La Lonja de Valencia, Valencia (December 1996).

Elche Palmeral (December 2000).

Goods included in the Rupestic Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

Cova Remigia (Ares del Maestra, Castellón).

Gallery Alta de la Masía (Morella, Castellón).

The Caves of the Spider (Bicorp, Valencia).

La Sarga (Alcoi, Alicante).

Group II. Ecclesiastical buildings included in the National Cathedral Plan.

Andalusia:

Almeria. Cathedral of Our Lady of the Incarnation.

Cadiz. Cathedral of Santa Cruz.

Cadiz. Our Lord San Salvador. Jerez de la Fron­tera. Cathedral.

Cordoba. Cathedral of the Assumption of Our Lady. Mosque.

Granada. Annunciation Cathedral.

Huelva. Our Lady of Merced. Cathedral.

Guadix, Granada. Cathedral of the Incarnation of the Assumption.

Jaén. Cathedral of the Assumption of the Virgin.

Malaga. Cathedral of the Incarnation.

Seville. Cathedral of Santa Maria.

Baza concatedral.

Cadiz Old. Ex-Cathedral.

Baeza, Jaén. The Nativity of Our Lady. Ex Catedral.

Aragon:

You smell. Cathedral of the Lord's Transfiguration.

Teruel. El Salvador. Albarracín. Cathedral.

Barbastro, Huesca. Cathedral of Santa Maria.

Jaca, Huesca. Cathedral of Saint Peter the Apostle.

Teruel. Cathedral of Santa Maria de Mediavilla.

Zaragoza. Salvador. Cathedral.

Tarazona, Zaragoza. Cathedral of Santa Maria.

Zaragoza. Basilica Cathedral of Our Lady of the Pilar.

Monzón. You smell. Santa Maria del Romeral. Concate­dral.

You smell. Former Roda de Isábena Cathedral.

Asturias:

Oviedo. Cathedral of San Salvador.

Baleares:

Majorca. Cathedral of Santa Maria de Palma.

Menorca. Citadel Cathedral.

Ibiza. Cathedral of Santa Maria de Ibiza.

Castile and Leon:

Avila. Salvador Cathedral.

Burgos. Cathedral of Santa Maria.

Leon. Cathedral of Santa Maria.

Astorga, Leon. Cathedral of Santa Maria.

Palencia. Cathedral of San Antolin.

Salamanca. New Cathedral of the Assumption of the Virgin.

Ciudad Rodrigo, Salamanca. Cathedral of Santa Maria.

Segovia. Cathedral of Santa Maria.

Burgo de Osma, Soria. Cathedral of the Assumption.

Valladolid. Cathedral of Our Lady of Assumption.

Zamora. Transfiguration Cathedral.

Soria. Concatedral de San Pedro.

Salamanca. Old Cathedral of Santa Maria.

Castilla-La Mancha:

Albacete. Cathedral of Saint John the Baptist.

Real City. Cathedral of Santa Maria del Prado.

Cuenca. Cathedral of Santa Maria and San Julián.

Sigüenza, Guadalajara. Cathedral of Our Lady.

Toledo. Cathedral of Santa Maria.

Guadalajara. Concatedral.

Canary Islands:

Las Palmas de Gran Canaria. Canaries Basilica Cathedral. Church of Santa Ana.

La Laguna. Cathedral of La Laguna, Church of Our Lady of Remedies.

Catalonia:

Barcelona. Cathedral of Santa Creu i Santa Eulàlia.

Vic. Cathedral of Sant Pere.

Girona. Cathedral of Santa Maria.

Full. Cathedral of Santa Maria de la Seu Nova.

La Seu d'Urgell. Cathedral of Santa Maria.

Solsona. Cathedral of Santa Maria.

Tarragona. Cathedral of Santa Maria.

Tortosa. Cathedral of Santa Maria.

Full. Cathedral of Santa Maria de la Seu Vella.

Sagrada Familia, Barcelona.

Cantabria:

Santander. Cathedral of the Assumption of the Virgin.

Extremadura:

Badajoz. Cathedral of Saint John the Baptist.

Coria, Cáceres. Cathedral of the Assumption of Our Lady.

Plasencia, Cáceres. Cathedral of Santa Maria.

Caceres. Concatedral de Santa Maria.

Merida. Concatedral de Santa Maria.

Galicia:

Santiago de Compostela, Coruña. Metropolitan Basilica Cathedral.

Lugo. Cathedral of Santa Maria.

Mondon, Lugo. Cathedral of Our Lady of Remedies.

Pray. St. Martin's Cathedral.

Tuy, Pontevedra. Cathedral of the Assumption.

Concatedral de Vigo.

Concatedral de Ferrol.

San Martiño de Foz, Lugo.

Madrid:

Madrid. The Almudena. Cathedral.

Alcala de Henares. The Magisterial. Cathedral.

Getafe. Santa Maria Magdalena. Cathedral.

San Isidro, Madrid. Ex-Cathedral.

Murcia:

Cartagena. Old Church of Santa Maria Cathedral.

Murcia. Concatedral de Santa Maria.

Navarra:

Pamplona. Cathedral of the Assumption of Our Lady.

Tudela. Virgin Mary. Cathedral.

Basque Country:

Bilbao. Cathedral of Santiago Apostle.

Vitoria. Old Cathedral of Santa Maria.

San Sebastian. Good Shepherd. Cathedral.

La Rioja:

Calahorra. Cathedral of the Assumption of Our Lady.

Santo Domingo de la Calzada. Salvador Cathedral.

Bitch. Concatedral de Santa María de la Redonda.

Valencia:

Orihuela, Alicante. Cathedral of the Saviour and Santa Maria.

Valencia. Cathedral of Saint Peter and Saint Mary.

Castellón. Segorbe. Cathedral.

Alicante. Concatedral de San Nicolás.

Castellón. Santa Maria. Concatedral.

Ceuta:

The Assumption. Cathedral.

Group III. Other cultural property.

Andalusia: Archeological zone of Madinat Azhara. Cordoba.

Aragón: Palacio de Villahermosa e Iglesias en Pedrola, Zaragoza.

Asturias: Monastery of San Salvador de Cornellana. Rooms.

Baleares: La Lonja de Palma.

Canary Islands: Convent of Santa Clara, San Cristóbal de La Laguna (Tenerife).

Cantabria: Pontifical University of Comillas.

Castilla-La Mancha: Archaeological site of El Tolmo (Albacete).

Castilla y León: Convento de San Antonio el Real, Segovia.

Catalonia: Walls of Tarragona.

Extremadura: Roman Bridge of Alcántara.

Galicia: Monastery of Sobrado Dos Monxes (A Coruña).

Madrid: New Baztán palatial set.

Murcia: Museum of Contemporary Art of Cartagena.

Navarre: Historical Set of Roncesvalles.

Basque Country: Basilica of San Prudencio. District of Armentia. Vitoria-Gasteiz.

La Rioja: Muralla de Briones.

Valencia: Monastery of Santa María de la Valldigna. Simat de Valldigna. Valencia.

Ceuta: Fortines neomedievales.

Melilla: Fort of Victoria Girl and Fort of the Rosary. Melilla.

Annex IX

Expenditures commitments to future periods

Commitments of expenditure are authorized to be extended to future periods in the following terms:

Section 20. Ministry of Industry, Tourism and Trade.

Service or Agency: 101 Institute for the Restructuring of Carbon Mining and Alternative Development of Mining Regions.

Budget Concept

Annualities and amounts in thousands of euros

Maximum commitments in the period

2010

2011

2012

2013

20.101.423M.741

95,00

95,00

95,00

95,00

380,00

20.101.423M.771

152.000,00

152.000,00

152.000,00

152.000,00

608.000,00

20.101.457M.751

392.350,00

392.350,00

392.350,00

392.350,00

1,569.400,00

20.101.457M.761

35.150,00

35.150,00

35.150,00

35.150,00

140.600,00

20.101.457M.781

4.750,00

4.750,00

4.750,00

4.750,00

19.000,00

20.101,000X.710

3.320,00

3.320,00

6.640,00

20.101,000X.730

578,00

578,00

1,156.00

Annex X

Amount to include in the extraordinary pay of the Members of the Judicial Career and the Fiscal Career of Article 32.One of this Law.

Members of the Judicial Race

Population group

Amount in euros to include in each extraordinary pay

President Audiencia Nacional (non-judge of the Supreme Court)

1

4.062,38

Presidents of the National Court (not Judges Supreme Court)

1

3.210.90

National Magistrate (not a Supreme Court Judge)

1

3.169.86

Technical Magistrate of the Supreme Court

1

3.169.86

President of the High Court of Justice

1

3.169.86

Presidents Chamber and Judges High Court of Justice

1

3.169.86

Presidents and Judges Provincial Court

1

3.130.52

Central Judges and Judges of Single-Personal Organs

1

2.737,34

President High Court of Justice

2

3.132.48

Presidents Chamber and Judges High Court of Justice

2

2.903,60

Presidents and Judges Provincial Court

2

2.864,30

Judges of single-person bodies

2

2.471.12

President High Court of Justice

3

3.096.71

Presidents Chamber and Judges High Court of Justice

3

2.819.56

Presidents and Judges Provincial Court

3

2.780.26

Judges of single-person bodies

3

2,386.99

Presidents and Judges Provincial Court

4

2.601,10

Judges of single-person bodies

4

2.225.06

Judges

5

1.903,03

Members of the Fiscal Race

Population group

Amount in euros to include in each extraordinary pay

Lieutenant Prosecutor and Prosecutors of the Constitutional Court

1

3.206.62

Prosecutors of the Supreme Court

1

3.206.62

Attorneys and Prosecutors of the Office of the Prosecutor of the National Court

1

3.169.86

Senior Prosecutor of the Autonomous Community

1

3.169.86

Lieutenant Prosecutor of the Office of the Autonomous Community

1

3.169.86

Lieutenant Prosecutor and Prosecutors of the Office of the Court of Audit

1

3.169.86

Lieutenant Prosecutor Inspector and Inspectors Prosecutor G. of the State

1

3.169.86

Lieutenant Prosecutor and Prosecutors of the State Attorney General ' s Office

1

3.169.86

Deputy Prosecutor, Prosecutors and Attorneys of the Special Prosecutor ' s Office for the Prevention and Suppression of Illegal Drug Trafficking

1

3.169.86

Lieutenant Prosecutor, Prosecutors and Attorneys of the Special Prosecutor ' s Office for the Suppression of Economic Offences Related to Corruption.

1

3.169.86

Chief Prosecutors and Lieutenant Provincial Prosecutors

1

3.130.52

Focal points

1

3.062,74

Decent Prosecutors of the Territorial Sections of the Provincial Prosecution

1

3.062,74

Remaining of second-rate prosecutors.

1

2.737,34

Senior Prosecutor of Autonomous Community.

2

3.132.48

Lt. Prosecutor ' s Office of the Autonomous Community

2

2.903,60

Chief Prosecutors and Deputy Prosecutors of the Provincial Prosecutor ' s Office

2

2.864,30

Chief Public Prosecutor ' s Office (except where there is a section of the Provincial Court at headquarters other than the provincial capital)

2

2.864,30

Focal points

2

2.796,54

Decent Prosecutors of the Territorial Sections of the Provincial Prosecution

2

2.796,54

Remaining of second-rate prosecutors.

2

2.471.11

Senior Prosecutor of Autonomous Community.

3

3.096.71

Lt. Prosecutor ' s Office of the Autonomous Community

3

2.819.56

Chief Prosecutors and Provincial Prosecutors

3

2.780.26

Chief Public Prosecutor ' s Office (except where there is a section of the Provincial Court at headquarters other than the provincial capital)

3

2.780.26

Focal points

3

2.712.48

Decent Prosecutors of the Territorial Sections of the Provincial Prosecution

3

2.712.48

Remaining of second-rate prosecutors.

3

2,386.99

Chief Prosecutors and Provincial Prosecutors

4

2.601,10

Chief Public Prosecutor ' s Office (except where there is a section of the Provincial Court at headquarters other than the provincial capital)

4

2.601,10

Focal points

4

2.533.30

Decent Prosecutors of the Territorial Sections of the Provincial Prosecution

4

2.533.30

Securities of second category of prosecutors

4

2.225.06

Remaining for third category of prosecutors

5

1.903,02

Annex XI

Complement of Destination of the Members of the Judicial Career and the Fiscal Career

A. Annual amount of the complement of destination by Population and Representation Group, to be received in twelve monthly terms:

Complement of destination for members of the Judicial Service

Annual amounts in euros

By population group

By representation

Population group 1:

President of National Court (non-judge of the Supreme Court)

34.484,88

35.420.88

Presidents of the National Chamber of Hearing (not Supreme Court Judges)

34.484,88

18.308,28

Judge of National Court (non-judge of the Supreme Court)

33.808,80

17.949.36

Chief Justice of the Technical Cabinet of the Supreme Court

33.808,80

17.949.36

President of the High Court of Justice

33.808,80

17.949.36

Presidents of the Chamber and Judges of the High Court of Justice.

33.808,80

17.949.36

Presidents and Judges of Provincial Court

33.808,80

17.220.96

Central Judges and Judges of Single-Personal Organs

33.808,80

9.938,52

Population group 2:

President of the High Court of Justice

33.116,88

17.949.36

Presidents of the Chamber and Judges of the High Court of Justice.

28.877,88

17.949.36

Presidents and Judges of Provincial Court

28.877,88

17.220.96

Judges of single-person bodies

28.877,88

9.938,52

Population group 3:

President of the High Court of Justice

32.454,60

17.949.36

Presidents of the Chamber and Judges of the High Court of Justice.

27.321.36

17.949.36

Presidents and Judges of Provincial Court

27.321.36

17.220.96

Judges of single-person bodies

27.321.36

9.938,52

Population group 4:

Presidents and Judges of Provincial Court

24.003,12

17.220.96

Judges of single-person bodies

24.003,12

9.938,52

Population group 5:

Judges

21.939.84

1.660.80

B. Annual amount of the complement of destination by Special Circumstances of the members of the Judicial Service, to be received in twelve monthly terms:

Annual amounts in euros

Members of the Judicial Race in the Basque Country and Navarra

6.226.32

Members of the Judicial Race in Gran Canaria and Tenerife

5.338.44

Members of the Judicial Race for other islands of the Canary Islands

6.672.96

Members of the Judicial Career in Mallorca

1,099.80

Members of the Judicial Race for other islands of the Balearic archipelago

1.217.64

Members of the Judicial Race for the Aran Valley

1.001.76

Members of the Judicial Service in Ceuta and Melilla

10.546.08

C. In addition, in 2009, the members of the judicial career referred to in article 32, paragraph 1, shall, in June, perceive the difference between the amounts reflected in Annex XI of Law 51/2007 and those resulting in the application of the amount of supplement to destination by population group and by representation for 2007, the general increase provided for in article 22.Two of the same Law.

A. Annual amount of the Complement of Destination by Population and Representation Group, to be received in twelve monthly terms:

Complement of destination for members of the Fiscal Race

Annual amounts in euros

By population group

By representation

Population group 1:

Lieutenant Prosecutor and Prosecutors of the Constitutional Court

33.808,80

18.876.60

Prosecutors of the Supreme Court

33.808,80

18.876.60

Attorneys and Prosecutors of Public Prosecutions

33.808,80

17.949.36

Senior Prosecutor of the Autonomous Community

33.808,80

17.949.36

Lieutenant Prosecutor of the Office of the Autonomous Community

33.808,80

17.949.36

Lieutenant Prosecutor and Prosecutors of the Court of Audit

33.808,80

17.949.36

Lieutenant Prosecutor Inspector and Fiscal Inspectors of the State Attorney General ' s Office

33.808,80

17.949.36

Prosecutors and Prosecutors of the Technical Secretariat of the Attorney General of the State

33.808,80

17.949.36

Prosecutors of the Support Unit of the Attorney General's Office.

33.808,80

17.949.36

Prosecutors attached to the Public Prosecution Chamber.

33.808,80

17.949.36

Lieutenant Prosecutor, Prosecutors and Attorneys of the Special Prosecutor ' s Office Prevention and Suppression of Illegal Trafficking Drugs

33.808,80

17.949.36

Lieutenant Prosecutor, Prosecutors and Attorneys of the Special Prosecutor's Office Repression economic crimes related to corruption.

33.808,80

17.949.36

Chief Prosecutors and Provincial Prosecutors

33.808,80

17.220.96

Focal points

33.808,80

15,965.76

Decent Prosecutors of Territorial Sections of Provincial Prosecution

33.808,80

15,965.76

Remaining of second-level Prosecutors

33.808,80

9.938,52

Population group 2:

Senior Prosecutor of the Autonomous Community

33.116,88

17.949.36

Lieutenant Prosecutor of the Office of the Autonomous Community

28.877,88

17.949.36

Chief Prosecutors and Deputy Prosecutors of the Provincial Prosecutor ' s Office

28.877,88

17.220.96

Attorneys Head of Office of the Public Prosecutor (except where there is a section of the Provincial Court at headquarters other than the provincial capital)

28.877,88

17.220.96

Focal points

28.877,88

15,965.76

Decent Prosecutors of Territorial Sections of Provincial Prosecution

28.877,88

15,965.76

Remaining of second-level Prosecutors

28.877,88

9.938,52

Population group 3:

Senior Prosecutor of the Autonomous Community

32.454,60

17.949.36

Lieutenant Prosecutor of the Office of the Autonomous Community

27.321.36

17.949.36

Chief Prosecutors and Deputy Prosecutors of the Provincial Prosecutor ' s Office

27.321.36

17.220.96

Attorneys Head of Office of the Public Prosecutor (except where there is a section of the Provincial Court at headquarters other than the provincial capital)

27.321.36

17.220.96

Coordinators

27.321.36

15,965.76

Decent Prosecutors of Territorial Sections of Provincial Prosecution

27.321.36

15,965.76

Remaining of second-level Prosecutors

27.321.36

9.938,52

Population group 4:

Chief Prosecutors and Deputy Prosecutors of the Provincial Prosecutor ' s Office

24.003,12

17.220.96

Attorneys Head of Office of the Public Prosecutor (except where there is a section of the Provincial Court at headquarters other than the provincial capital)

24.003,12

17.220.96

Focal points

24.003,12

15,965.76

Decent Prosecutors of Territorial Sections of Provincial Prosecution

24.003,12

15,965.76

Remaining of second-level Prosecutors

24.003,12

9.938,52

Population group 5:

Resto of destinations of third category of prosecutors

21.939.84

1.660.80

B. Annual amount of the Special Circumstances Destiny Complement of the members of the Fiscal Race, to be received in twelve monthlyities:

Annual amounts in euros

Members of the Public Prosecution Service in the Basque Country and Navarra

6.226.32

Members of the Fiscal Race destined in Gran Canaria and Tenerife

5.338.44

Members of the Fiscal Race for other islands of the Canary Islands

6.672.96

Members of the Fiscal Race destined in Mallorca

1,099.80

Members of the Fiscal Race for other islands of the Balearic archipelago

1.217.64

Members of the Fiscal Race destined in the Aran Valley

1.001.76

Members of the Public Prosecution Service in Ceuta and Melilla

10.546.08

C. In addition, in the year 2009, the members of the fiscal career referred to in section 32, paragraph 1, shall, in the month of June, perceive the difference between the amounts reflected in Annex XI of Law 51/2007 and those resulting in the application, on the amounts of complement of destination by population group and by representation for 2007 the general increase provided for in section 22.Two of the same Law.

Annex XII

Amount to include in the extraordinary payment of members of the Corps of Judicial Secretaries and the Corps of Officials in the service of the Administration of Justice

Judicial Secretaries

Group under Annex II.1 of Royal Decree 1130/2003

Amount in euros to include in each extraordinary pay

Registrars of the Supreme Court

1

1,085.40

Secretary of Government of the National Audience

1

1,085.40

Secretaries of the National Audience.

1

1,029.71

Registrars of the High Court of Justice

1

1,029.71

Provincial coordinator and Registrar of the Provincial Court

1

1,016.55

Secretary of unipersonal body, non-jurisdictional bodies and civil records and central courts

1

911.45

Registrars of the High Court of Justice

2

927.02

Registrars of the High Court of Justice

2

927.02

Provincial coordinator and Registrar of the Provincial Court

2

913,77

Single-Personnel Secretary, Non-Jurisdictional Organs and Civil Records

2

808,71

Registrars of the High Court of Justice

3

899.79

Provincial coordinator and Registrar of the Provincial Court

3

886.55

Single-Personnel Secretary, Non-Jurisdictional Organs and Civil Records

3

781.50

Provincial coordinator and Registrar of the Provincial Court

4

882,23

Remaining of the second category of judicial secretaries

4

777,18

Targets for the third category of judicial secretaries

5

563,72

Body or Scale

Group under Article 7.o R.D.1909/2000

Amount in euros to include in each extraordinary pay

Prosecution and Administrative Management

I

424,22

II

396.62

III

382,82

IV

369.07

Processing and Administrative Processing

I

387.41

II

359,73

III

345.92

IV

332,13

Judicial Help

I

331.80

II

304,25

III

290.46

IV

276,65

Technical specialists from the National Institute of Toxicology and Forensic Sciences

I

II

424,22

396.62

III

382,82

From laboratory assistants of the National Institute of Toxicology and Forensic Sciences.

I

387.41

II

359,73

III

345.92

Secretaries of Peace (to extinguish)

IV

461,26

Corps of Forensic Doctors and Corps of the National Institute of Toxicology and Forensic Sciences

Group under Article 7.o R.D.1909/2000

Amount in euros to include in each extraordinary pay

Director of the National Institute of Toxicology and C.F.

I

862.37

Director of the Institute of Legal Medicine of Madrid or Barcelona, or Institutes with multiprovincial competences.

I

862.37

Director of Institutes of Legal Medicine with multiprovincial competences.

II

843.05

Director of Institutes of Legal Medicine with multiprovincial competences.

III

823.74

Director, Department of Nac Institutes of Toxicology and C.F.

I

823.74

Director, Department of Nac Institutes of Toxicology and C.F.

II

804,41

Director of Institutes of Legal Medicine with uniprovincial or lower competences.

II

804,41

Director of Inst. of Legal Medicine with uniprovincial or lower competences.

III

785.09

Assistant Director of Instituto de Medicina Legal de Madrid or Barcelona, and Director with multiprovincial competencies.

I

823.74

Subdirector of Institutes of Legal Medicine with multiprovincial competences.

II

804,41

Subdirector of Institutes of Legal Medicine with multiprovincial competences.

III

785.09

Assistant Director of Institutes of Legal Medicine with uniprovincial or lower-level competencies.

II

765.78

Assistant Director of Institutes of Legal Medicine with uniprovincial or lower-level competencies.

III

746.49

Chiefs of Service of Institutes of Legal Medicine and I.N.T. and C.F their Departments.

I

785.09

Service Heads of Institutes of Legal Medicine and I.N.T and C.F. and their Departments.

II

765.78

Service Heads of Institutes of Legal Medicine and I.N.T. and C.F. and their Departments.

III

746.49

Section Heads of Institutes of Legal Medicine and I.N.T. and C.F.

I

746.49

Section Heads of Institutes of Legal Medicine and I.N.T. and C.F.

II

727.12

Section Heads of Institutes of Legal Medicine and I.N.T and C.F.

III

707,80

I.N.T. and C.F. Forensic and Technical Doctors.

I

630.53

I.N.T. and C.F. Forensic and Technical Doctors.

II

611.24

I.N.T. and C.F. Forensic and Technical Doctors.

III

591.87

Forensic Physicians in Civil Records (R.D. 181/93 of 9 February, additional provision 2.a).

I

145,00

Forensic Physicians in Civil Records (R.D. 181/93 of 9 February, additional provision 2.a).

II

106.30

Forensic Physicians in Civil Records (R.D. 181/93 of 9 February, additional provision 2.a).

III

86.97

Forensic doctors with transient integration and retributive regime

Group under Article 7.o R.D.1909/2000

Amount in euros to include in each extraordinary pay

Regional Director of Inst. Forensic Anatomy or Forensic Medical Clinic (In panels of courts, one of which is served by a Magistrate or, in conjunction with a court of law, is a specialty or managerial officer).

I

II

III

821,19

801,87

782.55

Regional Director of Inst. Forensic Anatomy or Forensic Medical Clinic (In groups not included in the previous section).

I

801,87

II

782.55

III

763,28

Provincial Director of Inst. Forensic Anatomy or Forensic Medical Clinic (In groups of Courts any of which is served by a Magistrate or who jointly with the Magistrates are holders of specialty or leadership).

I

II

III

782.55

763,28

743,96

Provincial Director of Inst. Forensic Anatomy or Forensic Medical Clinic (In groups not included in the previous section).

I

763,28

II

743,96

III

724.63

Inst Service Chief. Forensic Anatomy or Forensic Medical Clinic In groupings of any judge who is served by a Magistrate or who jointly with the Magistrates are holders of specialty or leadership.

I

II

743,96

724.63

III

705,31

Inst Service Chief. Forensic Anatomy or Forensic Medical Clinic (In groups not included in the previous section).

I

II

724.63

705,31

III

685.99

Inst Section Chief. Forensic Anatomy or Forensic Medical Clinic (In groups of Courts any of which is served by a Magistrate or who jointly with the Magistrates are holders of specialty or leadership).

I

II

III

705,31

685.99

666,62

Inst Section Chief. Forensic Anatomy or Forensic Medical Clinic (In groups not included in the previous section).

I

II

III

685.99

666,62

647,30

Forensic Physician (In groups of courts of any of which is served by a Magistrate or that in conjunction with the Magistrates are holders of specialty or leadership).

I

II

III

628,03

608,71

589.38

Forensic Doctor (In groups not included in the previous section).

I

II

III

608,71

589.38

570,06

Normal-time system

Regional Director of Inst. Forensic Anatomy or Forensic Medical Clinic.

I

560.42

II

541.09

III

521.77

Provincial Director of Inst. Forensic Anatomy or Forensic Medical Clinic.

I

521.77

II

502,44

III

483,13

Inst Service Chief. Forensic Anatomy or Forensic Medical Clinic.

I

483,13

II

463,73

III

444.42

Inst Section Chief. Forensic Anatomy or Forensic Medical Clinic.

I

444.42

II

425.10

III

405,84

Forensic doctors.

I

367,20

II

347.88

III

328.49

Annex XIII

Public Sector Foundations

AENA Foundation.

National Quality Assessment and Accreditation Agency Foundation.

Fundación Almadén-Francisco Javier Villegas.

Biodiversity Foundation.

Fundación Canaria Puertos de las Palmas.

Centre for Economic and Commercial Studies (CECO).

Center for Neurological Disease Research Foundation.

Fundación Centro Nacional de Investigación Oncológica Carlos III.

Fundación Centro Nacional del Vidrio.

Fundación Centro Nacional de Reference de aplicación de las Tecnologías de la Información y la Comunicación Basadas en Fuentes Abiertas (CENATIC).

City of Energy Foundation.

Fundación Colección Thyssen-Bornemisza.

Fundación Colegios Mayores MAE-AECI.

Fundación de los Ferrocarriles Españoles.

Fundación del Teatro Real.

Fundación de Servicios Laborales.

EFE Foundation.

Fundación ENRESA.

Fundación Escuela de Organización Industrial.

Fundación Española para la Ciencia y la Tecnología.

Fundación Española para la Innovación de la Artesanía.

UNED General Foundation.

Fundación General Universidad Internacional Menéndez Pelayo.

Fundación Iberoamericana para el Fomento de la Cultura y Ciencias del Mar.

ICO Foundation.

Fundación Instituto de Investigación Cardiovascular Carlos III.

Fundación Instituto de Cultura Gitana.

Fundación Instituto Iberoamericano de Mercado de Valores.

Fundación Internacional y para Iberoamérica de Administración y Políticas Públicas.

Fundación Laboral de Minusválidos Santa Barbara.

Fundación Lázaro Galdiano.

Fundación Observatorio del Puerto de Granadilla.

Fundación Observatorio de Prospectiva Tecnológica Industrial (OPTI).

Fundación para el Desarrollo de la Formación en las Zonas Mineras del Carbón.

Foundation for the Development of Research in Genomics and Protein.

Fundación para la Cooperación y Salud Internacional Carlos III.

Foundation for Training in Road Transport.

Fundación para la Prevención de Risks Laborales.

Pluralism and Convivence Foundation.

Fundación Real Casa de la Moneda.

Student Residence Foundation.

SEPI Foundation.

Fundación Servicio Interconfederal de Mediación y Arbitraje-Sima.

Tripartite Foundation for Training in Employment.

Victims of Terrorism Foundation.

Annex XIV

Administrative Public Sector Consortiums

Consortium Casa Sefarad-Israel.

Consortium Arab House and its National Institute for Arab Studies and the Muslim World.

City of Toledo consortium.

City of Cuenca.

Consortium of the City of Santiago de Compostela.

Consortium for the Construction of the Malaga Music Auditorium.

Consortium for the Equipment and Exploitation of the Canfranc Underground Laboratory.

Public Enterprises and Public Agencies

Manager of Railway Infrastructures.

Spanish Airports and Air Navigation (AENA).

Centre for Technological and Industrial Development (CDTI).

Telecommunications Market Commission (C.M.T.).

National Energy Commission (C.N.E.).

National Securities Market Commission (CNMV).

National Postal Sector Commission.

Consortium of Logistics, Business, Technological, Environmental and Services of the Bay of Cadiz. Consortium Aletas.

Insurance Compensation Consortium (C.C.S.).

Consortium of the Special Zone of the Canary Islands (C.Z.E.C.).

Consorcio Valencia 2007.

Consortium Zona Franca Cádiz.

Consortium Zona Franca Gran Canaria.

Consortium Zona Franca Vigo.

Public entity RTVE in liquidation.

Public Enterprise Entity Red.es (Red.es).

Fábrica Nacional de Moneda y Timbre-Real Casa de la Moneda (F.N.M.T.-R.C.M.).

Estrecha Way railroad (FEVE).

Management of the Naval Construction Sector.

Official Credit Institute (ICO).

Institute for the Diversification and Saving of Energy (IDAE).

State Lotteries and Betters (LAE).

Ports of the State and Harbour Authorities.

Renfe-Operator.

SEPES Corporate Public Entity (EPE SUELO).

Sociedad de Salvamento y Seguridad Maritime (SASEMAR).

State Society for Industrial Participations (SEPI).

Annex XV

Scientific facilities referred to in the 40th additional provision of this Law

Almeria solar platform.

Calar Alto Astronomical Center.

Radio Telescopio del Instituto de Radioastronomía Milimetric en el pico Veleta.

Doñana Scientific Reserve.

Teide Observatory.

Roque de los Muchachos Observatory.

Yebes Astronomical Center.

Centro de Computación y Comunicación de Cataluña (CESCA).

Magnetic Nuclear Resonance Laboratory of the Barcelona Science Park.

White Room of the National Microelectronic Center.

Barcelona Supercomputing Center-National Supercomputation Center (BSC-CNS).

Maritime Research and Experimentation Channel (CIEM).

CIEMAT Thermonuclear Fusion TJ-II device.

High biological security installation of CISA (INIA).

Unique civil engineering facilities at CEDEX.

IRIS network of advanced telematic services.

Central of Technology of the Institute of Opto-electronic Systems of the Polytechnic University of Madrid.

El Pardo Hydrodynamic Experience Channel (CEHIPAR).

Research vessel Oceanographic Cornide de Saavedra.

Hespérides Oceanographic Research Ship.

Spanish Antarctic bases Juan Carlos I and Gabriel de Castilla.

Canfranc Underground Laboratory.

Great CANARY Telescope.

Laboratorio de Luz Sincrotrón Alba.

Oceanographic ship Sarmiento de Gamboa.

National Center for Human Evolution Research (CENIEH).

National Accelerator Center.

International Center for Numerical Methods in Engineering (CIMNE).

Centro de Microscopía de la Universidad Complutense de Madrid y Unidad de Microscopía del Centro Nacional de Biotecnología (CNB-CSIC).

Centro Nacional de Energías Renovables (CENER).

Node de la Red Española de Supercomputación en la Universidad de Valencia.

Node de la Red Española de Supercomputación en la Universidad de Málaga.

Node de la Red Española de Supercomputación en la Universidad de Cantabria.

Node de la Red Española de Supercomputación en la Universidad Politécnica de Madrid.

Node de la Red Española de Supercomputación en el Instituto de Astrofísica de Canarias.

Node de la Red Española de Supercomputación en el Instituto de Biocomputación y Física de Sistemas Complejos (BIFI) de la Universidad de Zaragoza.

Centro de Supercomputación de Galicia (CESGA).

Ocean Platform of the Canary Islands (PLOCAN).

Coastal Observation System of the Balearic Islands (SOCIB).

National Hydrogen and Fuel Pilas Experimentation Centre (CNETHPC).

Ultra-intensive Pulse Laser Center (CLPU).

Consortium ESS-Bilbao.

Annex XVI

Operations of the RTVE Public Entity to be assumed by the State in 2009

Operation

Payment agent

Revenue

Import

-

Euros

Bonuses.

Caja de Ahorros y Pensions de Barcelona (“La Caixa”).

09/05/2009

1,500,000.000

Total

1,500,000.000

Annex XVII

Investment projects to be agreed in the Autonomous Community of Catalonia

Projects

Denomination

Import (thousands of euros)

Transport infrastructures:

Variant Ribes de Freser

5,000

Construction of a Viaduct in Cornellá connection between the Prat Road and the A2 High Roundabout (B10) PK 609-800

3,000

Ferrovial orbital belt

3,000

B-23 bus platforms (Molins de Rei-Diagonal)

5,000

Improved urban integration B-20 at your step by Santa Coloma de Gramenet

3,000

Improving coastal rounds. Link Bellvitge-El Morrot

3,000

Puente de la Granja d'Escarp

3,000

Road Ribarroja-Almetret

3,000

N-260 Xerallo-Pont de Suert

1,000

N-340 Rotonda Amposta-Sant Jaume d'Enveja

150

Suppression step level Plaza dels Carros de Tarragona

500

Deviation ferroviary facade of Tarragona

1,000

Underground railway expansion in Vimbodí

600

Bridge over N-340 at your pass through the city of Tarragona

500

Displacement traced railway line Reus

200

Estación railway corridor Mediterranean-Aeropuerto de Reus

1,000

A-7 La Jana-Perelló

5,000

Expansion of the railway station of the Village and construction of a terminal of goods

500

New station near Viladecans

500

Sants-Aeropuerto Railway Access

2,000

Environmental and Rural Infrastructure:

La Platera coastline recovery (Estartit)

500

Maritime Walk in Colera

500

Ribes de Cadaqués

500

Paseo Marítimo de Empúries

500

Sabanell Beach Recovery in the municipality of Blanes

1,000

Paseo Marítimo de Badalona

5,000

Paseo Marítimo de Viladecans

3,000

Observatoire de la Fauna y del Oso Pardo de los Pyrenees. Conselh Generau d'Era Val d'Aran

500

Acts of compensation to the Oliana regiments and actions in the tail of the dam

300

Paseo Marítimo de las Calas de Miami

400

Paseo Marítimo de la Playa Larga de Tarragona

400

Cunit Maritime Walk

200

Paseo Marítimo de Calafell

150

Construction of the natural way of Camarles to the natural road of the Ebro

150

Remodeling of the Alcanar promenade

1,000

2.a Phase of the Amposta Fluvial Walk

500

Old rehabilitation station Bot

150

Rehabilitation of the Pla Mercat as a Marketing Center for Food Products

550

Rural infrastructures on roads

7,000

Infrastructures in R & D+i:

Barcelona Science Park (Universitat de Barcelona)

3,000

Instituto de Investigaciones Biomédicas August Pi i Sunyer

3,000

Instituto de Recerca Biomédica

2,000

Parc de Recerca Biomèdica de Barcelona

3,000

Institut Català d'Investigació Química

1,000

Institut Català de Ciències Fotòniques

1,000

Institut Català de Nanotecnologia

1,000

Institut Català de Recerca de l'aigua (ICRA).

2,000

Institut de Recerca Energètica de Catalunya.

2,000

Biocat for offices Life Sciences of the European Institute Technology

2,000

Construction of a wind tunnel

5,000

Centre Tecnològic Forestal

500