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Law 42/2006, Of 28 December, The State Budget For The Year 2007.

Original Language Title: Ley 42/2006, de 28 de diciembre, de Presupuestos Generales del Estado para el año 2007.

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TEXT

JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

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

EXPLANATORY STATEMENT

I

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

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

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

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

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

Consequently, the State General Budget Law for 2007 only regulates, together with its necessary content, those provisions which respect the doctrine of the Constitutional Court on the possible content.

These General Budget of the State elaborated in the framework of Law 47/2003, of November 26, General Budget, persist in the objective to achieve a greater rationalization of the budgetary process through the confluence of the improvements introduced at the level of systematization, while the economic and financial management of the state public sector is carried out and to order its norms of accounting and control, and at the level of efficiency and efficiency, establishing a model of management for objectives, reducing the rigidity in the execution of the credits budget and enshrining the principle of responsibility of the management centres in the implementation.

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

The Budget Law for 2007 consolidates the reorientation of spending towards programmes for the boost of productivity, which is manifested through three types of measures: public investment in infrastructure, the effort in research, development and technological innovation, as well as in the field of education, while highlighting the expansion of scholarships at all levels. In short, it is about increasing public capital, contributing to increase the growth potential of the Spanish economy.

This Law also reflects the social character that the government is giving to its economic policy, through the development of measures that allow for the improvement of welfare and social cohesion, ensuring that the benefits of growth reach all citizens. In this sense, the projected increase of the pension fund financed by the Social Security surplus is a guarantee of sustainability of the public pension system, in line marked by the so-called Toledo Pact. On the other hand, the process of separating sources of funding from the Social Security system is consolidated with a significant increase in the state contribution to the supplements for minimum and non-contributory pensions.

The Law accommodates this set of measures within a commitment to stability whose positive effects on expectations are in favor of economic growth and job creation. The objective of budgetary stability for the period 2007-2009, set by the Council of Ministers Agreement of 2 June 2006, was approved by the plenary sessions of the Congress and the Senate in its sessions of 20 and 22 June 2006, respectively. This Agreement projects a surplus path for the general government as a whole from 0.7 percent of GDP in 2007 to 0.8 percent in 2009. In addition, the non-financial spending limit of the State budget was set at 149,925,690 thousand euros, 6.7 percent more than the previous year, thus maintaining the relative weight of the state in the economy.

II

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

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

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

Chapter II contains the rules on the modification and implementation of budgetary appropriations, the budgetary constraints and the binding credits to be used during the financial year 2007.

Chapter III, of Social Security, regulates the financing of health care, through the National Institute of Health Management's Budget and the contributions of the State, the Institute of Older and Social Services and the Social Institute of the Navy, as well as those that are destined for Social Security, to attend to the financing of the supplements for pension minimums.

III

Title II of the Budget Law on "Budget Management" is structured in three chapters.

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

In Chapter II on the "budgetary management of health and social services", specific competences are collected in the field of budgetary changes in the field of the National Institute of Health Management and the Institute of Older and Social Services.

Chapter III sets out other rules for budgetary management and establishes the percentage of participation of the State Tax Administration Agency in gross collection obtained by its own activity, with a percentage for 2007 being set at 5 percent, with a maximum of 126,000 thousand euros.

IV

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

The impact that the stability and sustained growth of our economy have on the staff in the service of the public sector is reflected in Chapter I, regarding the "Increase of the expenses of the staff to the service of the public sector", which after defining what constitutes "public sector" to these effects, establishes an increase of the salaries of the staff to the service of the public sector, encrypted by 2 percent, as well as the fixing in one hundred percent of the amount of the complement of destination corresponding to a monthly payment.

In addition to the aforementioned increases, an increase of 1 per 100 of the wage bill is expected to be used for the increase of the specific supplement, or appropriate concept, in order to progressively achieve, in successive exercises, an accommodation of such supplements, which will allow for their perception in 14 pages per year.

The regulation of the Public Employment Offer is also included in this chapter. The present Law on the General Budget of the State, like the previous one, maintains its regulation in a single article, maintaining the restrictions on the incorporation of new income personnel who will not be able to exceed 100 percent of the rate of replacement of personnel, a criterion that will not be applicable in certain cases, among which we can cite the State Security Forces and Corps, Personnel of the Administration of Justice, in the area of the Autonomous Communities, which may affect the Autonomous Police and Teachers and, at the local level, the Police Local and Fire Prevention and Extinction Services.

The restrictions on the hiring of temporary workers and the appointment of interim officials are maintained, attributing to this a strictly exceptional character and linking it to urgent and unpostponed needs. It also maintains the automatism in the extinction of contracts to cover seasonal needs, with the occasion of the expiration of its time limit.

In Chapter II, under the rubric "of the remuneration regimes", they are included, along with the remuneration of the high positions of the Government of the Nation and the General Administration of the State, corresponding to the high positions of the State Council, Economic and Social Council, Court of Auditors, Constitutional Court, Ombudsman and General Council of the Judiciary. The need to include these provisions in the General Budget Law of the State derives from the fact that the approval of the budgets of these bodies and, therefore, of the aforementioned remuneration, must be done by the General Courts. The principles of unity and universality of the budget demand that this approval be carried out in a single, comprehensive document of all state expenditures, which is the General Budget Law of the State.

This chapter is complete with the rules regarding the remuneration of State officials, Armed Forces personnel, Civil Guard and National Police Corps, Social Security and the salary increase that will be experienced by state public sector personnel subject to administrative and statutory regulations and state public sector employees.

Together with the regulators of the staff at the service of the Administration of Justice, specific mention deserves the rules of regulation of the remuneration of the members of the judicial and fiscal career in accordance with the results of Law 15/2003, of 26 May, as well as those of the Judicial Secretaries and those of the different Bodies to the Service of the Administration of Justice, according to the provisions of the Organic Law 6/1985, of July 1, of the Judicial Branch, according to the wording given by the Organic Law 19/2003.

Chapter III of this Title, contains a closing rule, applicable to personnel whose remuneration system does not fit into the rules contained in Chapter II. Together with it, it includes, as in previous Budget Laws, other common provisions on the status of active personnel, as well as those relating to the prohibition of atypical income and the increase in the amounts to be paid for the concepts of rewards, crossings, medals and pensions of mutilation.

V

Title IV, in line with the previous exercises, reflects the government's commitment to improve the amount of minimum pensions above the revaluation of the same ones derived from the mere consideration of the evolution of the index of consumer prices, and this both for the Social Security and for the State Passive Classes.

Reproducing the structure of previous exercises, Title IV of the State Budget Law, under the heading "Of Public Pensions", is divided into five chapters. Chapter I is dedicated to regulating the initial determination of the pensions of the State Passive Classes, special war and non-contributory Social Security, and whose modification with respect to previous exercises, is the result of the updating of the amounts reflected in it.

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

In Chapter III of this Title IV, the one concerning the revaluation and modification of the public pension values, an increase of the same is established for the year 2007 of 2 percent, which guarantees the purchasing power of the pensioners, thus ensuring the levels of coverage and protection of social expenditure. This regulation is supplemented by the establishment of limitations on the revaluation of pensions, consistent with the system of limitation of the maximum amount of pensions, as well as the determination of non-revalorizable pensions in 2007.

Chapter IV includes the system of supplements for minimums, which is regulated in two articles, relating respectively to pensions of Passive Classes and pensions of the Social Security system.

Chapter V, in a single article, includes the fixing of the amount of the non-concurrent pensions of the Compulsory Insurance of Old Age and Invalidity.

VI

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

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

In the matter of State Debt, the authorization to the government is related to the amount of the increase in the outstanding balance of the State Debt at December 31. Thus, for the year 2007, the government is authorized to increase the amount, with the limitation that the outstanding balance of that debt at 31 December 2007 does not exceed that corresponding to 1 January 2007 in more than 10,675,282.80 thousand euros, allowing that limit to be exceeded during the course of the exercise prior authorization of the Ministry of Economy and Finance and establishing the assumptions in which it will automatically be revised.

Regarding the Debt of Public Bodies, the amount authorized for each of them is determined for the exercise in Annex III of the Law.

In Chapter II, concerning public endorsements and other guarantees, the total limit of the guarantees to be provided by the State and the Public Bodies is fixed. Within the State guarantees, special mention should be made of the authorization of public guarantees to guarantee fixed income securities issued by the Fund for the Titling of Assets, aimed at improving the financing of the business productive activity, for which an amount of 800,000 thousand euros is established.

In relation to the guarantees to be provided by the public authorities, only the State Society of Industrial Participations is authorized to lend the aforementioned guarantees, given the restrictive criteria that the Community legislation establishes on this point. This authorization is 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 Instituto de Crédito Oficial are included in Chapter III, and they focus on regulating the reimbursements of the State to that Institute, the information to be provided to the General Cortes and the endowment of the Development Assistance Fund, which in 2007 will increase by 1,204,893.96 thousand euros. Irrespective of the annual allocation to the Fund for Development Assistance, the amount of the operations which the Council of Ministers may authorise during the year under which the Fund is charged is fixed at 1,504,893,96 thousand euro.

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 the Physical Persons, for the transmissions of real estate not affected to economic activities, the update of the correction coefficients of the acquisition value to two percent is included.

Also established are the provisions that make it possible to compensate for the loss of tax benefits that affect certain taxpayers with the current Income Tax Law of the Physical Persons, as are the tenants and acquirers of habitual housing, in respect of those established in Law 18/1991, of June 6, of the Income Tax of the Physical Persons.

With regard to the Company Tax, the measures included are, as in the Income Tax of the Physical Persons, those of annual validity to which the Law of the Tax on Societies refers. It is therefore included the updating of the coefficients applicable to real estate assets, which allows to correct the monetary depreciation in the transmission assumptions. In addition, the form of determining the split payments of the tax during the financial year 2007 is collected.

In the field of local taxes, the cadastral values of real estate are updated at two percent.

In the Tax on Inheritance Transmissions and Documented Legal Acts, it is necessary to update the scale that taxes the transmission and rehabilitation of Grandezas and Nobiliary Titles to two percent. As far as fees are concerned, two per cent of the fixed rates of the State Treasury charge are generally updated at two per cent, except for fees which have been specifically created or updated by rules laid down in 2006. The rate per reserve of the radio public domain is also updated at two percent. On the other hand, other charges are updated specifically, in application of the principle of equivalence, such as airport charges, and the fee for registration and advertising of associations.

For the financial year 2007, the fixed rates and amounts established for the fees charged for the games of luck, sent or randomly, are maintained in the amounts payable during 2006.

The amount of the cadastral accreditation fee is also updated, while the rules for determining the amount and the annual update are adjusted in some products offered by the General Directorate of the Catastro.

VIII

Title VII is structured in two chapters, dedicated, respectively, to local corporations and Autonomous Communities.

In Chapter I, there are rules regarding the financing of local corporations, including municipalities, provinces, councils and island councils, as well as single-provincial Autonomous Communities.

The fundamental core is constituted by the articulation of the participation of local corporations in the state taxes, both in the determination of their value, and in the way of making it effective. It is worth mentioning as an instrument the participation, through cession, in the collection of certain taxes such as the IRPF, VAT and excise duties on the manufacture of alcohols, on hydrocarbons and on the work of tobacco; the participation through the Supplementary Fund of Financing with specific attention to the compensation to the local entities for losses of collection in the Tax on Economic Activities, which includes the additional compensation instrumented through Law 22/2005, of 18 November, as well as to the participation in the Fund Health Assistance for the maintenance of health centres of non-psychiatric nature of female members, Autonomous Community Autonomous Communities, and island councils and councils.

Finally, the regulation of the special arrangements for the participation of Ceuta and Melilla, of the local entities of the Canary Islands, as well as that relating to the local entities of the Historical Territories of the Basque Country and Navarre is collected.

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

Likewise, the information obligations to be provided by the local authorities, the rules of budgetary management, the granting of advances to the municipalities to cover the gaps that may be caused in the management of the local taxes and the articulation of the procedure to comply with the compensation of firm debts contracted with the State by the local corporations are regulated.

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

Its basic core is the articulation of the mechanism of the system of financing of the Autonomous Communities of the common regime that is integrated by resources of the State that are transferred to the same (Fund of Sufficiency) and by the regulation of three of the measures derived from the II Conference of Presidents and approved by the Council of Fiscal and Financial Policy in its session of 13 September 2005, as are the Complementary Endowment for the Financing of the Health Care, the Endowment of Compensation of Insularity, and the Guarantee of the financing of the health care services for the year 2005.

In accordance with the provisions of Law 21/2001 of 27 December 2001, the Autonomous Communities of the common regime are also financed through the collection of the taxes that the State has given them in full or in part and which, by its nature, has no reflection in the General Budget of the State.

The transfer regime in 2007, which corresponds to the effective cost of the services assumed by the Autonomous Communities, as well as the minimum content of the Royal Decrees to approve the new transfers, is also regulated in this chapter.

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

IX

The General Budget Law of the State contains in this Title VIII, under the heading "Social Quotations", the regulations concerning the bases and types of contributions of the different social security systems, proceeding to the updating of the latter.

The Title consists of two articles relating, respectively, to "Bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Vocational Training during the year 2007" and "Quotation to the General Mutuals of Officials for the year 2007".

X

The contents of the Budget Law are supplemented by various Additional, Transitional, Repeating and Final Provisions, which contain very varied precepts, some of which have already been mentioned in previous points.

In the area of public pensions and welfare benefits, the amounts of the social security benefits of Social Security are established by child in charge, of the welfare pensions and economic benefits of Law 13/1982, of the Social Integration of the Disabled, revalorization for the year 2007 of the benefits of great invalidity of the Special Regime of Social Security of the Armed Forces and of the Social Aid to those affected by the Human Immunodeficiency Virus (HIV). It also regulates the updating of certain pension classes of Passive Classes of the State and exceptional pensions are recognized to persons who gave their life in act of service for Spain. The maintenance of the purchasing power of pensions is also regulated in 2007.

In the field of personnel, the maximum templates of the Professional Military of Troop and Marineria are fixed to reach 31 December 2007.

The priority activities and programs of patronage are also established.

As far as the Public Service of State Employment is concerned, direct management of credits for active employment policies is regulated, as well as the financial contribution made to the financing of the Comprehensive Plan of Employment in the Autonomous Communities of the Canary Islands, Galicia, Castilla-La Mancha, Extremadura and in the Program of Measures of Activation Jaen XXI. The financing of continuing training is set out in detail.

The precepts concerning the State Guarantee are also collected for works of cultural interest temporarily transferred for exhibition in institutions of exclusive competence of the Ministry of Culture, preceding, as in previous exercises, the regulation concerning the National Lottery draws in favor of the Spanish Association against Cancer and the Spanish Red Cross.

The economic rules relate to the legal interest of money, which is set at 5 percent and interest on late payment, which is set at 6.25 percent. The determination of the public multi-purpose income indicator (IPREM) for 2007 is produced.

The promotion of foreign trade is reflected in additional relative provisions, one to the endowment of funds to promote Spanish investment abroad (the Fund for Investment in the Exterior, the Fund for Investment Operations in the Foreign of Small and Medium-sized Enterprises), and the other related to Export Credit Insurance.

The maximum coverage limit for new contracts, which can be guaranteed and distributed by CESCE in the financial year 2007, is raised to 4,547,280 thousand euros, excluding the Open Policy of Export Management (PAGEX), Poliza 100 and Poliza Master.

The allocation of funds for the promotion of Spanish investment abroad increases, overall, the amount of funds established for the financial year 2007 by 30,000 thousand euros. The maximum total amount of the operations that can be approved by the respective Executive Committees, is fixed at 80,000 thousand euros in the Fund for Investments in the Exterior and in 15,000 thousand euros in the Fund for Operations of Investments in the Foreign Office for Small and Medium Enterprises.

It also reflects in the additional provisions the support for scientific research and technological development, which is manifested in a triple form, by granting moratoriums to companies that would have been beneficiaries of credits granted from the National Fund for the Development of Scientific and Technical Research; by granting repayable grants for the financing of concerted actions; and by implementing the financial support to technological base companies.

The support fund for the diversification of the fisheries and aquaculture sector will be created, which will aim to provide financial support to companies in the sector.

The provision for the creation of State Agencies, as well as an agency for the administration of European education funds, has been included in this Law, thus fulfilling the formal requirement laid down by European legislation for its independent management.

The Fund is also created for the collective insurance of the Cooperantes, in order to promote, hire, manage and administer the appropriate collective insurance policies for the coverage of the cooperating personnel. Compensation for the death and invalidity of participants in international peace and security operations and aid workers affected by local armed conflicts is also recognised.

A number of transitional provisions are set out below, including those relating to the tax compensation to tenants and the usual housing acquirers in 2006, the Employment Pension Plans, the residence allowance for staff in the state public sector, the absorption of Personal and Transitional Supplements and the application of the accident premium rate in respect of previous periods.

There is also a derogation provision which repeals Royal Decree 2930/1979 of 29 December, which reviews the rate of premiums for social security contributions for accidents at work and occupational diseases.

The Law closes with a set of final provisions in which the modifications made to various legal norms are collected, among which the Law 10/1975, of March 12, of Regulation of the metallic coin, the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20, the Recast Text of the Law of Contracts of Public Administrations, approved by Royal Decree Legislative 2/2000, of June 16, Law 14/2000, of 29 December, of Measures Fiscal, Administrative and of the Social Order, the Law, is closed. 38/2003, of November 17, General of Grants, and Law 47/2003, of November 26, General Budget, and the Recast Text of the Law Regulatory of Local Haciendas, approved by Royal Legislative Decree 2/2004, of 5 March, by which the deadline for the assumption by the Ayunqués of the competition is extended to determine the liquidable base of the Tax on the Property of the Property, in order to facilitate the gradual assumption of that competition. The Law ends with the management of budget appropriations in the area of Passive Classes.

TITLE I

From the approval of the Budgets and their modifications

CHAPTER I

Initial credits and funding for them

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

In the General Budget of the State for the year 2007, they are integrated:

a) The state budget.

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

c) The Social Security budget.

d) The budgets of the State Agencies.

e) The budgets of public bodies, the specific rules of which confer a limiting nature on the appropriations for their expenditure budget:

Nuclear Security Council.

Economic and Social Council.

State Tax Administration Agency.

Instituto Cervantes.

Data Protection Agency.

Instituto Español de Comercio Exterior (ICEX).

National Intelligence Center. National Museum of the Prado.

f) The budgets of state commercial companies.

g) The budgets of the state public sector Foundations.

h) The budgets of the business public entities and other public bodies.

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

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

One. For the implementation of the programmes integrated into the expenditure statements of the budgets of the Entes referred to in paragraphs (a), (b), (c), (d) and (e) of the previous Article, appropriations in economic Chapters I to VIII are approved in the amount of EUR 291,191,166.30 thousand, according to the distribution by programmes detailed in Annex I to this Law. The policy grouping of the credits for these programs is as follows:

Num.

Policies

Chapters I to VIII

11

Justice

1.451.479.22

12

Defense

7.696.385.63

13

Citizen security and penitentiary institutions

8.138.416.89

14

Foreign policy

2.287.742.86

21

Pensions

91.458.177.16

22

Other benefits economic

12.797.422.61

23

Social services and social promotion.

1.832.557.83

24

Employment Promotion

7.286.954.07

25

Unemployment

14.470.660.64

26

Building access and building support

1.247.555, 93

29

Managing and administering Social Security

10.453.334.10

31

Healthcare

4.200.302.24

32

Education

33

Culture

41

, fisheries and power

8.536.302.69

42

Industry and energy

Industry and energy

Trade, Tourism, and

44

Grants

1.685.138.93

45

Infrastructures

46

Research, development, and innovation.

8.122.756.61

49

Other economic activities

643.684.94

91

High address

715.299.56

92

General Services

8.553.328.89

93

Financial and tax administration.

1.558.381.35

94

Transfers to other Public Administrations

60.993.306.39

95

Public Debt

15.925,000.00

Total

291.191.166, 30

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

Agencies

Economic

I to VII Non-financial revenue

Chapter VIII Financial assets

Total revenue

146.065.369.44

997,989, 81

147.063.359.25

bodies

33.272.434.90

2.431,466.70

35.703.901.60

Social Security

100.147.981.31

6332.157.86

100.780.139, 17

132.02

-

132,02

1.e) of this Law

110,436.89

72.561.57

182.998.46

Total

279.596.354.56

4.134.175.94

283.730.530.50

Three. For internal transfers between the Entes referred to in paragraph 1 of this Article, appropriations are approved in the amount of 16.954.642.42 thousand euros with the following breakdown by Entes:

state agencies

Target

Transfers

Status

Autonomous Bodies

Social Security

State Agencies

Article 1.e Organizations) of this Law

Total

4,928.172.64

6.033.575.29

4.769.33

1.682.785.97

12.649.843.23

-alone bodies

319.790, 93

134.242.27

-

-

-

454.033.20

Social Security

161.939.63

-

3.688.826.36

-

-

3.850.765.99

-

-

-

-

-

-

Art Organisms. 1.e) of this Law

-

-

-

-

-

-

481.730.56

5.062.954.91

9.722.401.65

4.769, 33

1.682.785.97

16.954.642.42

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

102.118.514.39

State Agencies

Economic

I to VII Non-financial expenses

Chapter VIII Financial assets

Total expenses

142.927.390.00

12.112.071, 70

155.039.461.70

bodies

40.236.669.31

573.767.88

Social

8.306.709.66

110,425,224.05

4.901.35

-

4.901.35

1.e) of this Law

1.864.056.89

1.864.056.89

1.865.784.43

Total

287.151.531.94

20.994.276.78

308.145.808.72

Five. For the amortisation of financial liabilities, appropriations are approved in Chapter IX of the states of expenditure of the Entes referred to in paragraph One, amounting to 33,772,449,19 thousand euros, the distribution of which is detailed in Annex I of this Law.

Article 3. Of the tax benefits.

Tax benefits that affect state taxes are estimated at 51,673,840.00 thousand euros. Its systematic management is incorporated as an annex to the state of income of the State.

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

The appropriations approved in Article 2 (1) of this Law, amounting to 291,191,166.30 thousand euros will be financed:

a) With the economic rights to be liquidated during the financial year, detailed in the corresponding income statements and estimated at 283,730,530.50 thousand euros; and

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

Article 5. From the commercial operations account.

The estimates of expenditure and estimates of revenue related to the commercial operations of the autonomous organizations are approved, which, at the entry into force of Law 6/1997, of April 14, of the Organization and the Functioning of the General Administration of the State, were included in Article 4.1 (b) of the recast text of the General Budget Law as well as those of the Public Body Cervantes Institute.

Article 6. Of the budgets of the Entes referred to in points (e), (f), (g) and (h) of Article 1 of this Law.

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

Two. The budgets of the State Foundations that collect their estimates of expenditure and revenue forecasts as listed in Annex XI are approved.

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

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

Article 7. Budget of the Bank of Spain.

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

CHAPTER II

Rules for amending and implementing budget appropriations

Article 8. General principles.

One. With exclusive effect for 2007, the modifications of the budgetary appropriations authorised in this law will be subject to the following rules:

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

Second. Irrespective of the levels of linkage laid down in Articles 43 and 44 of the General Budget Law, any budgetary modification agreement shall expressly indicate the Section, Service or Public Body to which it relates, as well as the programme, article, concept and sub-concept, if any, affected by it. The corresponding proposal for a budgetary amendment and its resolution shall state, duly quantified and justified, the impact on the achievement of the objectives envisaged.

Third. Where the authorised amendments affect appropriations in Chapter 1 'Staff expenditure', the Ministry of Economic Affairs and Finance shall be notified to the Ministry of Public Administration for their knowledge.

Fourth. The limitations set out in Article 52.1. (b) of Law 47/2003, of 26 November, General Budget shall not apply where the transfers are made in use of the authorization contained in paragraphs 2, 3 and 4 of Article 10 (1) of this Law.

Two. To the credit deductions that are made as a result of Law 16/1985, of 25 June, of the Spanish Historical Heritage, the limitations laid down in Article 22 of Law 37/1988, of December 28, of General State Budgets for 1989 will not apply to them.

Article 9. Binding appropriations.

One. The appropriations entered to meet the obligations of previous financial years shall be deemed to be binding, with the level of economic breakdown with which they appear in the statement of expenditure, for the year 2007.

Also, credit 26.14.231A.227.11 "for activities of prevention, investigation, prosecution and repression of crimes related to drug trafficking and other purposes referred to in Law 17/2003 of May 29."

Two. For the year 2007 alone, they will be linked at the level of the chapter, with the exception of nominative grants, without prejudice to their specification at the level of the expenditure statements, the budgetary appropriations entered in Chapter 7 'Capital transfers', the expenditure budget of Section 18 'Ministry of Education and Science', for the following Services and Programmes: Service 05 'General Secretariat for Scientific and Technological Policy', Programme 463B 'Promotion and Coordination of Scientific and Technical Research', Service 06 'Directorate-General for Science and Technology'. Technological Policy ", Programme 467C" Industrial Technological Research and Development "and Programme 463B" Promotion and Coordination of Scientific and Technical Research ", Service 08" Directorate-General for Research ", Programme 463B" Promotion and Coordination of Scientific and Technical Research ".

Three. For 2007 alone, they will be linked at the level of chapter, with the exception of the nomination grants, and without prejudice to their specification at the level of the expenditure statements, the budgetary appropriations entered in Chapter 7 "Capital transfers", the budget of Section 20 "Ministry of Industry, Tourism and Trade", for the following services and programmes: Service 14 "Directorate-General for the Development of the Information Society", Programme 467 G "Research and Development of the Information Society" and Programme 467 I " Innovation Communications Technology "; Service 16" Directorate General for Industrial Development ", Programme 467 C" Industrial Technological Research and Development "; Service 17" Directorate-General for Small and Medium-sized Enterprises ", Programme 467 C" Industrial Technological Research and Development "; Service 18" General Secretariat for Energy ", Programme 467 C" Industrial Technological Research and Development ".

Four. With the exception of nominative grants, without prejudice to their specification at the level of the expenditure states, the budget appropriations entered in Chapter 7 "Capital transfers" of the budget of Section 23 "Ministry of the Environment", for Services 04 "General Secretariat for Territory and Biodiversity", and 08 "General Directorate of Quality and Environmental Assessment", Program 467F "Geologic-mining and environmental research", will be valid for 2007.

Five. With exclusive validity for 2007, they will be linked at the level of chapter, with the exception of the nominative grants and without prejudice to their specification at the level of the concept in the states of expenditure, the budgetary appropriations entered in Chapter 7 "Transfer of capital" of the budget of Section 17 "Ministry of Development", for the Program 467B "Research and experimentation of Public Works and Transport".

Article 10. Specific powers with regard to budgetary changes.

One. With exclusive validity during the year 2007, the Minister of Economy and Finance is responsible for the following specific powers in the field of budgetary changes.

1. To authorise transfers affecting the appropriations referred to in Article 9 (1) of this Law, where their level of linkage is different from the general rule for the chapters in which they are entered.

2. Authorize transfers to be carried out under credit 26.14.231A.227.11 "For activities of prevention, investigation, prosecution and repression of crimes related to drug trafficking and other purposes referred to in Law 17/2003, of May 29", whether they are carried out in the budget of the Ministry of Health and Consumer Affairs as well as for other ministerial departments.

3. To authorize credit transfers between services or autonomous agencies of different ministerial departments, when this is 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. To authorize credit transfers between services or autonomous agencies of different ministerial departments, where this is necessary to make effective the redistribution, reallocation or mobility of personnel or of the staff, in the cases provided for in Chapter IV of the General Staff Regulations of Revenue to the Service of the General Administration of the State and of the Provision of Jobs and Professional Promotion of Civil Servants of the General Administration of the State, approved by Royal Decree 364/1995 of 10 March, as well as to make the forced mobility of the staff of the General Administration of the State in accordance with the rules applicable to them.

5. Authorize generations of credit in the Ministry of Defense as a result of revenues from the Management of Infrastructure and Defense Equipment, intended for operational expenses of the Armed Forces.

6. Authorize the generations of credit referred to in the thirtieth additional provision of this Law.

Two. With exclusive validity in 2007, the Minister of Defence is responsible for the following specific responsibilities for budgetary changes:

1. To authorise the generations of credit referred to in Article 53.2.b) of Law 47/2003 of 26 November, General Budget, motivated by income from sales of pharmaceutical products or from the provision of hospital services, as well as from income from supplies of food, fuels or duly authorized food supplies, and services to armies of countries integrated into NATO.

2. Authorize credit transfers to be carried out in the budget of the Management of Infrastructure and Defense Equipment, to send funds to the State to cover the operational needs of the Armed Forces, even with the creation of new concepts.

Three. The Ministry of Education and Science has the following specific powers in respect of budgetary changes for 2007:

1. Authorize generations of credit in applications 18.08.463B.740, 18.08.463B.750, 18.08.463B.760, 18.08.463B.770 and 18.08.463B.780 for the proceeds from the refund of the reimbursable aid referred to in the additional 30th of this Law, relating to the concerted projects managed by the Center for Industrial Technological Development (CDTI).

2. To authorize in the budget of your department credit transfers that affect current transfers and capital transfers between subsectors, when these are a consequence of the granting of aid to public agencies in the framework of public calls and are financed from the research programs 463B "Promotion and Coordination of Scientific and Technical Research" and 467C "Industrial Technological Research and Development".

Four. The Ministry of Industry, Tourism and Commerce will be able to authorize in the budget of its department the credit transfers that affect the transfers of capital between subsectors, when they are the result of the granting of aid to public bodies in the framework of public calls and are financed from the 467C programs. "Industrial Technological Research and Development" and 467G "Research and Development of the Information Society".

Five. It is up to the Minister of the Environment to authorize 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 bodies in the framework of public calls, and are financed from the 467F program "Geologic-mining and environmental research".

Six. With exclusive validity during 2007, it is up to the Minister of Health and Consumer to authorize the credit generations referred to in Article 53.2.b) of Law 47/2003, of November 26, General Budget as a result of the revenues referred to in the Additional Disposition twenty-second of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June.

In order to reflect the impact of the State's transfers on social security on the expenditure budget of the National Institute of Health Management, for the generation of credit that would have occurred as a result of the effective collection of revenues referred to in the additional twenty-second provision of the consolidated text of the General Law of Social Security, the Minister of Health and Consumer Affairs may authorize the credit extensions that are necessary in the budget of the institution's expenses.

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

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

Eight. With exclusive validity during the year 2007, the report of the Ministry of Economy and Finance prior to the authorization of supplements and extraordinary credits in the budgets of the Accidents of Work and Occupational Diseases will not be mandatory. In these cases, once the budgetary modification is authorized, the Ministry of Economy and Finance will be given an account.

Article 11. Of the budgetary constraints.

One. The limitation for carrying out credit transfers from capital to current operations, as referred to in Article 52 of Law 47/2003 of 26 November, shall not apply to the following transfers:

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

b) Those that are necessary to distribute the credits of the National Fund for the Development of Scientific and Technical Research or the Strategic Fund for Scientific and Technological Infrastructures.

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

Two. With effect for 2007, the credit generations that assume an increase in the credits for performance incentives and whose authorization is not the responsibility of the Minister of Economy and Finance, will require prior favorable report from the Department.

Three. The Government will communicate quarterly to the Congressional and Senate Budget Committees the implementation operations of the State Budget and Social Security in this time period, for the purpose of reporting compliance with the provisions of this article.

Article 12. Of the extensions and additions of credit.

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

Two. For the purposes of Article 58.a) of Law 47/2003, of 26 November, General Budget, the appropriations for the financial year 2007 shall be incorporated into the appropriations for the financial year 2007.

Article 13. Credit charges.

With exclusive validity for the year 2007, obligations for the current financial year may be applied to obligations incurred in previous years, in accordance with the legal system, for which credit is cancelled in the exercise of origin without the application of the imputation procedure laid down in Article 34.3 of Law 47/2003 of 26 November, General Budget.

In addition, it may be possible to take care of this budget from previous financial obligations, in cases where a specific credit is provided for the purpose of providing cover for those obligations, irrespective of the existence of a credit balance that has been cancelled in the financial year.

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

For the year 2007 alone, and to reflect in the budget the rescheduling of actions co-financed with the European Union, the following modifications of credit may be made:

1. Credit transfers between different budget sections, not being applicable in this case the limitation laid down in Article 5 (2) (b) of Law 47/2003 of 26 November, General Budget.

2. If the rescheduling of actions affects the budget of a State public sector body or entity that does not receive State funding, the revenue and expenditure shall be made in that budget according to the reprogramming.

3. The authorisation of the previous amendments shall be the responsibility of the Minister for Economic Affairs and Finance.

CHAPTER III

From Social Security

Article 15. Of Social Security.

One. The financing of health care, through the National Institute of Health Management's Budget, will be carried out with two final contributions from the State, one for current operations for an amount of 180.772.67 thousand euros and one for capital operations for an amount of 20,988.32 thousand euros, and with any other income affected to that entity by an estimated amount of 5,626.25 thousand euros.

Two. The State provides the Social Security system with 1,806,350,00 thousand euros in order to pay for the financing of the allowances for the minimum pensions of that system.

Three. The Budget of the Institute of Older and Social Services will be financed in the year 2007 with contributions from the State for current operations amounting to 2,654,389.61 thousand euros and for capital operations for an amount of 95,067.97 thousand euros, as well as for any other income affected to the services provided by the institution, for an estimated amount of 90,321.85 thousand euros.

Four. The non-contributory health care of the Social Institute of the Navy is funded by a state-finalist contribution of 52,349.76 thousand euros. In addition, the social services of the Institute will be financed by the State's contribution through a current transfer of EUR 25,292.32 thousand and of a transfer of capital operations amounting to EUR 4,526.50 000.

TITLE II

From budget management

CHAPTER I

From managing your teaching budgets

Article 16. Economic module for the distribution of public funds for the support of concerted centers.

One. In accordance with the provisions of the second, third paragraphs of Article 117 and of the Additional Disposition twenty-seventh of the Organic Law 2/2006 of 3 May of Education, the amount of the economic module per school unit, for the purposes of distributing the total amount of public funds allocated to the support of the centres for the year 2007, is set out in Annex IV of this Law.

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

The Mid-Grade and Higher Grade Training Cycles shall be funded according to the economic modules set out in Annex IV to this Act. In the item corresponding to other expenses of those units of professional training specific to, under the provisions of Royal Decree 777/1998 of 30 April 1998, for which certain aspects of the organization of vocational training in the field of the educational system are developed, have authorization for a ratio of less than 30 students per school unit, a reduction coefficient of 0.015 for each less authorized student will be applied.

The funding of the Training in Labour Centres (FCT) corresponding to the mid-and upper-grade training cycles, with regard to the participation of enterprises in the development of the trainees ' practices, will be carried out in similar terms to those established for public institutions.

The concerted units of Social Guarantee Programmes or, where appropriate, initial vocational qualification programmes, shall be financed in accordance with the economic module set out in Annex IV to this Law, but the concerts of the initial vocational qualification programmes shall be of a singular character.

Likewise, the concerted units in which the teachings of Baccalaureate are taught, will be financed according to the economic module established in Annex IV of this Law.

The Autonomous Communities in full exercise of educational competence, may adapt the modules set out in the said Annex to the requirements deriving from the curriculum established by each of the teachings, provided that this does not imply a decrease in the amounts of these modules in any of the quantities in which they differ, fixed in this Law.

The remuneration of the teaching staff will have been effective from 1 January 2007, without prejudice to the date on which the respective Collective Agreements of Private Education Companies are signed, fully or partially supported by public funds, applicable to each educational level in the Concerted Centers, and the Administration may accept payments on account, upon the express and matching request of all the employers ' organizations and consultation with the trade unions of the aforementioned Collective Agreements, until the moment the signature of the Convention, considering that these payments to account will take effect from 1 January 2007. The component of the module for 'Other Expenditure' shall take effect from 1 January 2007.

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

The amount corresponding to "Other expenses" shall be paid monthly and may be used by the centres to justify their application at the end of the corresponding financial year jointly for all the concerted teachings of the centre. In the medium and higher education courses of a duration of 1300 or 1400 hours, the Education Administrations may establish the payment of the item of other expenses of the second course, fixed in the module referred to in Annex IV, together with the one corresponding to the first course; without this in any case assuming an increase of the resulting overall amount.

Two. To the teaching centers that have concerted units in all the courses of the compulsory secondary education, they will be endowed with the funding of the services of educational orientation referred to in article 22.3 of the Law of the Organic Law 2/2006, of May 3, of Education. This appropriation is to be made on the basis of calculating the equivalent of a full day of the appropriate professional to these duties, for every 25 concerted units of compulsory secondary education. Therefore, the agreed centres shall be entitled to the corresponding working day of the said professional, in the light of the number of compulsory secondary education units. In the field of their competences and in accordance with their budgetary resources, the educational authorities may increase the funding of educational guidance services.

Three. In the field of their competences, the Educational Administrations may establish the relations teacher/unit agreed, appropriate to impart the curriculum in force at each level of the concert, calculated on the basis of teacher days with twenty-five hours a week.

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

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

Four. The Education Administrations may, in the field of their competencies, increase the teacher/unit relations of the centers, depending on the total number of teachers affected by the recolocation measures that have been adopted until the entry into force of this Law and are currently included in the payroll of the delegated payment, as well as the progressive empowerment of the teaching teams.

All this, without prejudice to the modifications of units that occur in the Concerted Centers, as a consequence of the regulations in force in the field of educational concerts.

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

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

(a) Training cycles of a higher grade: 18.03 euro pupil/month for ten months, in the period from 1 January to 31 December 2007.

(b) Baccalaureate: EUR 18.03 per month for ten months, in the period from 1 January 2007 to 31 December 2007.

(c) Initial vocational qualification programmes: EUR 18.03 per month for ten months, in the period from 1 January to 31 December 2007.

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

The Centers which in 2006 were authorized to receive quotas higher than those indicated may maintain them for the financial year 2007.

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

Financing of the concerted education in the cities of Ceuta and Melilla.

Seven. In order to make progress in the process of gradual equalisation referred to in Article 117.4 of the Organic Law 2/2006 of 3 May of Education; to provide the centres of the management teams with the terms laid down in Article 117.3 of that Law and to increase the funding of the educational guidance services referred to in Article 22.3 of the same Law, on the basis of calculating the equivalent of a full day of the professional appropriate to these tasks, for every 16 concerted units of compulsory secondary education; Economic module per school unit for the territorial scope of the cities of Ceuta and Melilla shall be the one set out in Annex V of this Law.

Article 17. Authorization of personnel costs of the National University of Distance Education (UNED).

In accordance with the provisions of the first provision of the Organic Law 6/2001, of 21 December, of Universities, the costs of teaching staff (official and contracted) and the staff of administration and services (fixed official and work) of the National University of Distance Education (UNED) for the year 2007 and the amounts shown in Annex VI of this Law are authorized.

CHAPTER II

From the Budget Management of Health and Social Services

Article 18. Specific powers in the field of budgetary changes of the National Institute of Health Management and the Institute of Older and Social Services.

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

1. Credit transfers in respect of staff expenditure or other budgetary codes as referred to in Article 44 (2) of the General Budget Law.

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

Article 19. Application of cash balances in the Budget of the Institute of Older and Social Services.

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

CHAPTER III

Other rules on budget management

Article 20. State Tax Administration Agency.

One. The percentage of gross collection participation obtained in 2007 derived from the acts of liquidation and management of revenues or other administrative acts agreed or dictated by the State Tax Administration Agency shall be 5 per 100, with a maximum of 126,000 thousand euros.

Two. For the purposes of the fourth paragraph of point cinco.b) of Article 103 of Law 31/1990 of 27 December 1990, the change in the resources of the State Tax Administration Agency derived from the indicated participation shall be used by means of a credit generation which shall be authorized by the Minister of Economy and Finance, the amount of which shall be the result of applying, up to the maximum indicated, the percentage indicated in the preceding paragraph.

TITLE III

From staff expenses

CHAPTER I

From increasing staff expenses to public sector service

Article 21. Bases and coordination of the general planning of the economic activity in terms of personnel costs to the service of the public sector.

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

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

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

(c) Local Corporations and Bodies of them Dependent, in accordance with Articles 126.1 and 4 and 153.3 of Royal Decree-Law 781/1986 of 18 April 1986.

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

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

f) The Banco de España.

(g) Public commercial companies which receive contributions of any kind from public budgets or from the budgets of the entities or companies belonging to the public sector intended to cover operating deficits.

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

Two. With effect from 1 January 2007, the remuneration of staff at the service of the public sector, including, where appropriate, deferred payments, shall not be subject to an overall increase of more than 2 per 100 compared to the year 2006, in terms of homogeneity for the two periods of comparison both in terms of staff numbers and the age of the staff.

Three. Irrespective of the provisions of the preceding paragraph, the extraordinary payments of the officials in active service to which the remuneration scheme of Law 30/1984 of 2 August of 2 August of Measures for the Reform of the Civil Service is applied shall have an amount, each of them, of a monthly salary and triennial, plus the 100 per 100 of the supplement to the monthly destination received by the official.

Extraordinary pages of the remaining staff under administrative and statutory arrangements, in active service, shall incorporate a percentage of the additional remuneration received, equivalent to the supplement of destination, in such a way as to reach an individual amount similar to that resulting from the application of the preceding paragraph for officials falling within the scope of Law 30/1984. In the event that the supplement to the destination, or equivalent remuneration, is payable in 14 monthly instalments, the additional amount, as defined in the preceding paragraph, shall be distributed among those monthly payments, so that the annual increase is equal to that experienced by other officials.

In addition, the labour force wage bill will increase the necessary increase to enable it to be applied at an annual level equivalent to that for civil servants, in accordance with the provisions of the two preceding paragraphs of this paragraph.

Four. In addition to the provisions of paragraph Two of this same article, the salary mass of the officials in active service to which the remuneration scheme of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, as well as that of the rest of the staff subject to administrative and statutory arrangements, will be applied, shall be subject to an increase of the 1 per 100 to be allocated to the increase of the specific supplement, or appropriate concept, in order to achieve, progressively in successive exercises, an accommodation of such complements that allows for its perception in 14 pay per year, twelve ordinary and two additional in the months of June and December.

In addition, the labour force wage bill shall be subject to the increase necessary to enable the application to be applied at the same level of an annual amount equivalent to that for civil servants, in accordance with the provisions of the preceding paragraph of this paragraph. These remuneration increases will be applied in the light of the remuneration gains achieved in the agreements or agreements previously signed by the different public administrations in the framework of their powers.

Five. In addition to the general increase in remuneration provided for in the preceding paragraphs, the administrations, entities and companies referred to in paragraph 1 of this Article may allocate up to 0,5 per 100 of the wage bill to finance contributions to employment pension schemes or collective insurance contracts which include the coverage of the retirement contingency, for the staff included in their fields, in accordance with the provisions of the second final provision of the recast of the Law on the Regulation of Pension Plans and Funds.

The individual allocation of the contributions corresponding to the official and statutory staff shall be determined in relation to the classification group to which they belong and with their seniority, in accordance with the provisions of each pension plan or insurance contract.

The individual allocation of the contributions corresponding to the labour force shall be determined in such a way as to be equivalent to that of the official staff, in accordance with the provisions of each pension plan or insurance contract.

The amounts intended to finance contributions to pension schemes or insurance contracts, as provided for in this paragraph, shall have all effects on the consideration of deferred remuneration.

Six. For the purposes of calculating the limits referred to in the preceding paragraphs, the percentage of expenditure corresponding to all the remuneration payable by the official staff shall be applied to the following remuneration: basic remuneration, supplement of destination, specific supplement and supplement to productivity or similar concepts; and the wage bill corresponding to the staff submitted to the labour law defined in Article 24 (1) of this Law, without taking into account the expenditure of social action.

Seven. The provisions of the foregoing paragraphs shall be without prejudice to any remuneration which, in a singular and exceptional manner, is essential for the content of the posts, for the variation in the number of staff assigned to each programme or for the achievement of the objectives set out therein, subject to strict compliance with the provisions of Articles 23 and 24 of Law No 30/1984 of 2 August of Measures for the Reform of the Civil Service.

Eight. Agreements, agreements or pacts involving higher remuneration than those laid down in this Article or in the rules which develop them shall be subject to appropriate adjustment, where otherwise the clauses which are contrary to it shall apply.

Nine. This article is of a basic nature and is dictated by Articles 149.1.13 and 156.1 of the Constitution. The Budget Laws of the Autonomous Communities and the Budgets of the Local Corporations for the financial year 2007 shall expressly collect the criteria set out in this Article.

Article 22. Offer of public employment.

One. During the year 2007, the total number of places of new entry for public sector staff as defined in the previous Article shall be at most 100% of the rate of replacement of staff and shall be concentrated in the sectors, functions and professional categories which are considered to be a priority or which affect the functioning of the essential public services. Within this limit, and without prejudice to the provisions of Article 5.2 (a), (b), (c) and (d) of the Articulated Text of the Civil Servants Act of 7 February 1964, the offer of public employment shall include all posts and places performed by interim staff, appointed or engaged in the previous financial year, except those on which there is a reserve of post or are incourses in provision.

This last criterion will not apply to the Armed Forces, where the number of career military and complement military positions, according to the provisions of Law 17/1999, of 18 May, of the Staff Regulations of the Armed Forces, will be the result of the application of the generic model for the provision of command posts in the Armed Forces, approved by Royal Decree 1205/2003, of 19 September, taking into account, where appropriate, the provisions of point 3 of the second transitional provision of Law 17/1999, and will be determined In accordance with the provisions of Article 18 on the template of command tables and Article 21 on the provision of seats of the Armed Forces, both of the aforementioned Law. The number of professional military personnel for troops and marineria will be the number needed to reach the troops set up in the additional 13th of the present State General Budget Law.

The limitation contained in the first paragraph of this article shall not apply to the State Security Forces and Bodies or to those Autonomous Communities that are required to carry out a deployment of the Autonomous Police in their territory in relation to the coverage of the corresponding places, nor to the staff of the Administration of Justice, for which it will be determined in accordance with the provisions of Law 38/1988 of 28 December 1988, of Demarcation and of the Judicial Plant, and of public administrations with educational powers for development of the Organic Law 2/2006, of 3 May, of Education, in relation to the determination of the number of places for the access to the bodies of teaching officials.

In the field of local administration, the criterion will not apply to local police personnel, nor to the services of fire prevention and extinction. It will also not apply to municipalities with a population of less than 50,000.

Regardless of the provisions of the first subparagraph of this paragraph, public administrations may convene the posts or places corresponding to their different bodies, scales or categories which, being budgeted and included in their relations of jobs or catalogues, as well as in the staff templates, are either temporarily or temporarily performed prior to 1 January 2005, not counting these places for the purpose of the corresponding offer of public employment.

Two. During the year 2007, temporary staff shall not be recruited, or the appointment of interim officials, in the area referred to in paragraph 1 of the previous Article, except in exceptional cases and to cover urgent and non-deferred needs. In any event, the seats corresponding to the appointments and hiring of interim staff shall be counted for the purpose of meeting the maximum limit of the rate of replacement of the staff in the offer of public employment corresponding to the same year in which they are produced and, if not possible, in the following offer of public employment.

Three. The Government, with the limit set forth in paragraph One above, may authorize, through the offer of public employment, prior favorable report of the Ministry of Economy and Finance, at the proposal of the Ministry of Public Administrations and at the initiative of the Departments or Public Bodies competent in the matter, the convocation of vacant seats of new income that refer to the staff of the Civil Administration of the State, its Autonomous Bodies and State Agencies, civil personnel of the Military Administration, its Autonomous Bodies and State Agencies, staff of the Administration of Social Security, statutory staff of Social Security, staff of the Administration of Justice, Armed Forces and State Security Forces and Bodies, and staff of the public entities State Agency of the Tax Administration, Nuclear Security Council, Agency for Data Protection, and the public enterprise "Lotteries and Gambling of the State", as well as the positions and places referred to in the last paragraph of paragraph One.

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

Such departments may also authorise the corresponding calls for vacancies or vacant positions of the public entities, bodies and public entities not mentioned above, in compliance with the rate of replacement of the staff established in general.

Four. The hiring of permanent or temporary staff abroad in accordance with local legislation or, where appropriate, Spanish legislation, in the field referred to in paragraph Three, shall require the prior joint authorization of the Ministries of Public Administration and of the Economy and Finance.

Five. Paragraph One and Two of this article are of a basic nature and are dictated by Articles 149.1.13 and 156.1 of the Constitution. The Budget Laws of the Autonomous Communities and the Budgets of the Local Corporations for the financial year 2007 will expressly collect the criteria set out in those paragraphs.

CHAPTER II

Of the remuneration schemes

Article 23. State public sector personnel subject to administrative and statutory arrangements.

One. With effect from 1 January 2007, the amounts of the components of the remuneration of State public sector staff subject to administrative and statutory arrangements shall be those arising from the application of the following rules:

(a) The basic remuneration of such staff, as well as the additional fixed and periodic allowances allocated to the posts it carries out, shall be growth of 2 per 100 in respect of those laid down for the financial year 2006, without prejudice to Article 21 (3) and (4) of this Law and, where appropriate, to the adequacy of supplementary remuneration where it is necessary to ensure that those assigned to each job are related to the content of particular technical difficulty, dedication, responsibility, danger or hardship.

(b) The whole of the remaining additional remuneration shall also have a growth of 2 per 100 in respect of those established for the financial year 2006, without prejudice to changes resulting from the change in the number of staff assigned to each programme, the degree of achievement of the objectives set for each programme, and the individual result of its implementation.

(c) Personal and transitional allowances and other remuneration which are similar in character, as well as compensation for the purpose of the service, shall be governed by their specific rules and by the provisions of this Law, without application of the 2 per 100 increase provided for in this Law.

(d) For the year 2007, the amounts of the individual contribution to the pension plan of the General Administration of the State corresponding to the official staff concerned, shall be the following by titration groups:

Paycheck fee (Euros)

A

133.52

B

113.33

C

84.47

D

69.07

E

63.07

The amount of the individual contribution corresponding to the triennial of official staff for the year 2007, will be 6.07 euros per triennium.

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

Three. The basic remuneration of the official staff providing services at the State Post and Telegraph Society, Sociedad Anonima, will experience a growth of 2 per 100 compared to those established for the financial year 2006, without prejudice to the application to this collective of the provisions of article 21.Three of this Law.

The additional remuneration of these officials will, as a whole, be increased by 2 per 100 compared to those established for the financial year 2006, without prejudice to the provisions of Article 21.4 of this Law and the adjustments that are necessary to adapt them to the specific requirements and contents of the State Society's jobs, and the degree of achievement 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 personnel and the age of the comparison.

Article 24. State public sector workforce.

One. For the purposes of this law, the wage bill is the set of salary and extranalarial remuneration and the social action expenses incurred during 2006 by the state public sector workforce, with the limit of the amounts reported favorably by the Ministry of Economy and Finance for that financial year, except in any case:

(a) Social Security benefits and allowances.

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

(c) Compensation for transfers, suspensions or redundancies.

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

With effect from 1 January 2007, the wage bill of the state public sector workforce may not experience a global growth of more than 2 per 100 compared to that established for the financial year 2006, in accordance with that percentage of all concepts, without prejudice to the provisions of the third subparagraph of paragraph Three and paragraphs Four and Six, all of them of Article 21 of this Law, and of what may be derived from the achievement of the objectives assigned to each ministerial department or public body by increasing the productivity or modification of the systems for the organisation of work or professional classification.

The variations in the gross wage bill will be calculated in terms of homogeneity for the two periods of comparison, both in terms of personnel and seniority of the same as the private working arrangements, working hours, overtime and other working conditions, the amounts corresponding to the variations in these concepts being calculated separately.

The above paragraphs represent the maximum limit of the wage bill, the distribution and individual application of which will occur through collective bargaining. The authorisation of the wage bill shall be a prerequisite for the commencement of the negotiations for collective agreements or agreements concluded in 2007, and shall be subject to the full remuneration of the labour staff resulting from the agreement and all of the remuneration of the staff in respect of the year 2007.

Two. During the first quarter of 2007 the ministerial departments, agencies, state agencies, public entities and other public entities will have to request the Ministry of Economy and Finance for the corresponding authorization of the wage bill, contributing to the effect of the certification of the salary salaries satisfied and accrued in 2006. The authorised wage bill shall be taken into account in order to determine, in terms of homogeneity, the appropriations corresponding to the remuneration of the workforce concerned.

Three. For the year 2007, the amounts of the individual contribution to the pension plan of the General Administration of the State corresponding to the labor personnel referred to in this article shall be those established for the official staff. For work staff with the Single Convention for the staff of the General Administration of the State, the amounts shall be adjusted to the following equivalence:

Officials Group of Officials

E

Professional Working

1

B

2

C

3

D

4

5

For work staff not covered by the aforementioned Single Convention, 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 official staff qualifications.

The amount of the individual contribution for the three-year labour force for the year 2007 shall be EUR 6,07 per three-year period.

Four. In the case of personnel not subject to collective agreement, the remuneration of which is determined in whole or in part by individual contracts, the remuneration paid and payable during 2006 shall be communicated to the Ministry of Economy and Finance.

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

Article 25. Remuneration of the High Charges of the Government of the Nation, its Advisory Bodies and the General Administration of the State.

One. The remuneration for the year 2007 of the High Charges included in this number is fixed in the following amounts, without the right to extraordinary payments and referred to twelve monthly payments, without prejudice to the perception of fourteen monthly payments that may correspond to them according to the current regulations:

Euros

President

89.303.28

Vice President

83.936.16

Minister

78.791.28

State Council President

83.936.16

and Social Council President

91.698.12

Two. The remuneration scheme for the year 2007 of the Secretaries of State, Deputy Secretaries, Directors-General and assimilated shall be the general rule for civil servants in paragraphs 2 (a) and (c), and 3 (a), (b) and (c) of Article 23 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service, to which effect the following amounts of salary and supplement of destination are fixed, referred to twelve monthly allowances, and the amount to be included in each of the extraordinary payments pursuant to Article 21.Three of this Law.

Secretary of State and assimilated

-

Euros

Assistant and assimilated

-

Euros

Director General and assimilated

-

Euros

13.354.20

13.354.20

13.354.20

Add-on

23.001.96

18.401.64

14.721.48

Add-on

35.262.24

30.954, 42

24,839.60

Target Add-on in Every Pay

1,916.83

1.533.47

1.226.79

The annual specific supplement will be collected in fourteen pages, of which 12 will be the same and monthly and the remaining two, which will be collected in the months of June and December, will be one third of the monthly fee.

Three. All the High Charges referred to in the preceding number shall maintain the category and rank corresponding to them in accordance with the rules in force, without prejudice to the fact that the supplement to productivity which, if necessary, is assigned to them by the holder of the Department, within the appropriations allocated for this purpose, may be different according to the provisions of Article 27.1 (E) of this Law, and of the perception, in fourteen monthly payments, of the remuneration for seniority that may correspond to them in accordance with the rules in force.

Four. 1. The remuneration of the Permanent Directors and the Secretary-General of the State Council in 2007 shall be as follows, without prejudice to those which may correspond to the concept of seniority:

Euros

(to be collected in 14 monthly payments)

15.579.90

Add-on (to be collected in 12 monthly)

24.582.12

Add-on

37.639, 76

Cuantia to include in extraordinary pages

2.048.51

The annual specific supplement will be collected in fourteen pages, of which 12 will be the same and monthly and the remaining two, which will be collected in the months of June and December, will be one third of the monthly fee.

2. Within the appropriations established for this purpose, the President of the State Council may assign additional productivity to the Permanent Directors and General Secretary of the State Council, in accordance with the provisions of Article 27.1 (E) of this Law.

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

Five. The remuneration of the Presidents and Directors of the State Agencies and of the Presidents and Vice-Presidents and, where appropriate, those of the Directors-General when they correspond to the exercise of the executive functions of the highest level, of the public entities and other public entities shall be authorized, during the year 2007, by the Minister of Economy and Finance on the proposal of the holder of the Department to which they are assigned, within the criteria on the salary increases established in Article 23 of this Law.

Article 26. Remuneration of the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors.

The remuneration for the year 2007 of the members of the Council of the Judiciary, the Constitutional Court and the Court of Auditors, without prejudice to those which may correspond to the concept of seniority, are set out in the following amounts:

One. General Council of the Judiciary.

1. President of the Supreme Court and the General Council of the Judiciary:

Euros

(to be collected in 14 monthly payments)

30,209.34

Other remunerations (to be paid in 12 monthly payments)

111.870.72

142.080.06

2. Voice of the General Council of the Judiciary:

Euros

(to be collected in 14 monthly payments)

30,209.34

Other remunerations (to be paid in 12 monthly payments)

90.879.60

121,088.94

3. General Secretary of the General Council of the Judiciary:

Euros

(to be collected in 14 monthly payments)

28.619.78

Other remunerations (to be paid in 12 monthly payments)

88,377.72

Total

116.997.50

Two. Constitutional Court.

1. President of the Constitutional Court:

Euros

(to be collected in 14 monthly payments)

47.319.30

Other remunerations (to be paid in 12 monthly payments)

94,758.36

142.077.66

2. Vice-president of the Constitutional Court:

Euros

(to be collected in 14 monthly payments)

47.319,30

Other remunerations (to be paid in 12 monthly payments)

86.772.00

Total

134.091.30

3. President of the Constitutional Court:

Euros

(to be collected in 14 monthly payments)

47.319,30

Other remunerations (to be paid in 12 monthly payments)

80.652.24

Total

127.971.54

4. Magistrate of the Constitutional Court:

Euros

(to be collected in 14 monthly payments)

47.319,30

Other remunerations (to be paid in 12 monthly payments)

74.532.60

121.851.90

5. General Secretary of the Constitutional Court:

Euros

(to be collected in 14 monthly payments)

36.935.78

Other remunerations (to be paid in 12 monthly payments)

66.172.44

103.108.22

Three. Court of Auditors. 1. President of the Court of Auditors:

Euros

Remunerations to be perceived in 14 equal mensualities

121.443.56

2. President of the Court of Auditors Section:

Euros

Remunerations to be perceived in 14 equal mensualities

121.443.56

3. Member of the Court of Auditors:

Euros

Remunerations to be perceived in 14 equal mensualities

121.443.56

4. General Secretary of the Court of Auditors:

Euros

Remunerations to be perceived in 14 equal mensualities

103.404.98

Four. Remuneration for the concept of seniority. In addition to the amounts resulting from the foregoing paragraphs, the remuneration laid down in the Agreements approved by the Authority itself in respect of the concept of seniority, and if they had the prior status of civil servants, irrespective of their status of activity, retirement or retirement as officials, shall be entitled to continue to improve the three-year periods recognised under that condition in accordance with the rules applicable in each applicable case and to receive, in 14 monthly instalments, the difference resulting from the a concept where the amount derived from such legislation is higher than that approved in the Agreements.

Article 27. Remuneration of State officials falling within the scope of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

One. In accordance with Article 23 (1) of this Law, the remuneration to be paid in the year 2007 by the officials falling within the scope of Law 30/1984 of 2 August of 2 August, which performs employment for which the Government has approved the application of the remuneration scheme provided for in that Law, without prejudice to the application of the provisions of point (d) of that same Article, shall be as follows:

(A) The salary and the trienes corresponding to the group in which the Body or Scale is classified as belonging to the official, according to the following amounts in euro for 12 monthly payments.

D

Pay

Trienes

A

13.354.20

513.24

B

11.333.76

410.76

C

8.448.60

308.40

6.908.16

206.04

E

6.306.84

154.68

B) The extraordinary payments, which will be two per year, will be payable in accordance with the provisions of Article 33 of the Law of 23 December 1987 on the General Budget of the State for 1988. The amount of each of these payments shall be of a monthly salary and three-year payment and, in accordance with the provisions of Article 21.3 of this Law, the amount of the supplement to the monthly payment received by the official.

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

C) The target complement corresponding to the level of the job being performed, according to the following amounts referred to twelve monthly allowances:

5

5

5

5

4

Level

Amount

-

Euros

30

11.726.16

29

10.518.00

28

10.075.80

27

9.633.36

26

8.451.36

25

7,498.32

24

7.056.00

23

22

6.171.24

21

20

5.322.24

19

5.050.56

19

19

18

4.778.52

17

4.506.60

16

4.235.52

15

3.963.36

14

3.691.80

14

13

3,419.76

12

3.147.84

11

2.876.16

10

2.604.60

9

7

5

5

1.721.28

3

1.518.00

2

1.314.00

1

1.110.36

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

(D) The specific supplement which, if appropriate, is assigned to the post which is to be carried out, the amount of which, without prejudice to the provisions of Article 23 (1) (a), shall generally be increased by 2 per 100 compared to that approved for the financial year 2006. Additionally, in accordance with the provisions of the first paragraph of Article 21.Four of this Law, the annual specific supplements resulting from the previous operation will experience the linear increments shown in the following table:

-Specific Add-on (in €)

Increase to Apply (in €)

17.909.76

629.35

12.273, 72

Until

17.909.75

503.48

8.858.04

To

12.273.71

402.79

6.658.56

Until

8.858.03

322.23

4.645.32

To

6.658.55

290.01

3.223, 80

To

4.645.31

261.01

From

To

3.223.79

234.91

From

1.903, 32

Until

2.635.43

211.42

Until

1.903.31

190.28

The specific annual supplement resulting from both increases will be collected in fourteen pages, of which 12 will be the same and the monthly one, and the remaining two, which will be collected in the months of June and December, will be one third of the monthly fee.

E) The complement of productivity, which will pay for the special performance, the extraordinary activity and dedication, and the interest or initiative with which the jobs are performed. Each ministerial department shall determine, within the total available credit, the partial amounts allocated to its various organic, territorial, functional or type of post areas. It will also determine the criteria for the distribution and fixing of the individual amounts of the productivity supplement, according to the following rules:

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

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

F) Bonuses for extraordinary services, to be granted by the Ministerial Departments or Public Bodies within the appropriations allocated for this purpose.

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

Two. According to the provisions of Article 23 (1) (b) of this Law, the Ministry of Economy and Finance may modify the amount of global loans to be used for the supplement to productivity, bonuses for extraordinary services and other performance incentives, in order to bring it into line with the number of staff assigned to each programme and to the degree of achievement of the objectives set. The ministerial departments, in turn, will account for the individual amounts of these incentives to the Ministries of Economy and Finance and Public Administrations, specifying the criteria for granting them.

Three. Interim officials falling within the scope of Law No 30/1984 of 2 August 1984 shall receive the basic remuneration, excluding three-year periods, corresponding to the group in which the body in which they are vacant is included, the provisions of the first paragraph of Article 21.3 and Article 27 (1) (B) and the additional remuneration corresponding to the job which they carry out, being applied to this collective, and the provisions laid down in the first paragraph of Article 21 (4) and Article 27 (2) (D) excluding those linked to the condition of career official.

Four. The staff provided for in Article 20 (2) of Law No 30/1984 of 2 August 1984 shall receive the remuneration for salary and special pay corresponding to the group of assimilation in which the Ministry of Public Administration classifies its functions, the provisions of the first paragraph of Article 21 (3) and Article 27 (2) (B) being applied to this collective, both of this Law and the additional remuneration corresponding to the position of employment, reserved for any possible staff, which it carries out, as well as the provisions of the first paragraph of the Article 21 (4) and Article 27 (2) (D).

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

Five. The productivity supplement may be allocated, where appropriate, to interim officials and to staff, as well as to officials in practice, where they are carried out at a job, provided that they are authorised to apply to career officials who perform similar jobs, unless such a supplement is linked to the status of a career official. The provisions of Article 23 (1) (d) shall apply to them, where appropriate, taking into account the provisions of the recast of the Law on the Regulation of Pension Plans and Funds.

Six. Officials in any administrative situation in which, in accordance with the rules in force applicable in each case, have recognised the right to the collection of trienes, shall also receive the amount of the proportional share which, for that purpose, corresponds to the extraordinary payments.

Seven. Where the appointment of officials in practice referred to in Article 24 (1) of the Regulation adopted by Royal Decree 364/1995 of 10 March 1995 falls to career officials of another Body or Scale of a qualification group lower than that in which it is intended to be entered, during the time corresponding to the period of practice or the selective course, the triennial shall continue to be collected at each moment and shall be computed for the purposes of consolidation of triennial and of the passive rights, as served in the new Body or Scale in the event that, in an effective manner, the status as a career official in the latter.

Article 28. Salaries of the staff of the Armed Forces.

One. In accordance with the provisions of Article 23 (1) of this Law, the remuneration to be paid in the year 2007 by the military personnel referred to in Article 2 of Law 17/1999, of 18 May, of the Staff Regulations of the Armed Forces, shall be as follows:

(a) Basic remuneration, excluding triennial in the case of military complement and military personnel of troops and marineria during the period of initial commitment, corresponding to the group of equivalence in which the corresponding employment is classified, in the amount established for the officials of the State included in the scope of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service.

The valuation and accrual of the triennial and the extraordinary payments shall be made in accordance with the specific regulations applicable to this staff and, in addition, with the regulations of the officials included in the scope of the aforementioned Law 30/1984, being equally applicable to the staff in active the provisions of the first paragraph of article 21.Three of this Law in relation to the aforementioned pages, so it will include a 100 per 100 of the monthly employment supplement, which I perceive, in each pay.

(b) Additional remuneration of a general nature, the singular component of the specific supplement, and the supplement by incorporation, where appropriate, which shall be subject to an increase of 2 per 100 in respect of those established in 2006, without prejudice to the provisions of Article 21.4 and Article 23 (1) (a) of this Law.

c) The special dedication supplement, including the concept of "continued care" referred to in Article 13.1 of Royal Decree 1314/2005 of 4 November, and the gratification for extraordinary services, the amounts of which will be determined by the Ministry of Defence within the appropriations allocated specifically for these purposes.

(d) The incentive for years of service, whose amounts and requirements for their perception, will be fixed by the Minister of Defense, after a favorable report by the Minister of Economy and Finance.

According to the provisions of Article 23.Uno.b) of this Law and in the specific regulation of the salary regime of military personnel, the Minister of Economy and Finance may modify the amount of the credits intended to attend to special dedication and the gratification for extraordinary services, in order to adapt it to the number of personnel assigned to each program and to the degree of achievement of the objectives set.

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

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

Such personnel, when in addition to the condition of military, may also be able to receive the assistance for costumes and reward pensions, the amount of the special dedication supplement in respect of continued care, as established in paragraph c) of the previous number One, as well as the family benefits referred to in Article 13.1 of the Staff Regulations of the Armed Forces, approved by Royal Decree 1314/2005 of 4 November, all without prejudice to the compliance with the provisions of the single payroll for the University and the mechanisms of budgetary compensation referred to, respectively, paragraph seven of the said base thirteenth and the bases established for the purpose in the corresponding concert.

Three. Members of the Armed Forces who occupy positions of employment included in the relations of positions of the Ministry or its Autonomous Bodies shall receive the basic remuneration corresponding to their military employment, in accordance with the number one of this article, and the complementary ones assigned to the post which they perform, in accordance with the amounts established in this Law for the State officials falling within the scope of Law 30/1984, of 2 August, all without prejudice to the continued receipt of pensions and bonuses. are the result of the military rewards referred to in the final provision of Law 17/1999 of 18 May, as well as the aid for costumes in the same amount and conditions as the rest of the staff of the Armed Forces.

Four. In addition to the staff referred to in this Article, the provisions of Article 23 (1) (d) shall apply, where appropriate, taking into account the provisions of the recast of the Law on the Regulation of Pension Plans and Funds. The provisions of this article should be without prejudice to the specific regulation that for certain concepts and personnel of the Armed Forces is established in the current regulations.

Article 29. Salaries of the staff of the Civil Guard Corps.

One. In accordance with the provisions of Article 23 (1) of this Law, the remuneration to be paid in 2007 by the personnel of the Civil Guard Corps shall be as follows:

(A) The basic remuneration corresponding to the equivalence group in which the corresponding employment is classified, in the amount established for the officials of the State falling within the scope of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service.

The valuation and accrual of the triennial and the extraordinary payments shall be made in accordance with the regulations applicable to this staff and, in addition, with the regulations of the civil servants included in the scope of the said Law 30/1984, being equally applicable to the staff in active service the provisions of the first paragraph of article 21.Three of this Law in relation to the said pages, so that the amounts mentioned in article 27.Uno.B of this Law will be included for each pay, according to the level of the complement of Monthly destination to be collected.

B) Additional remuneration of a fixed and periodic nature, which will be increased by 2% in respect of those established in 2006, without prejudice, where appropriate, to Articles 21.Four and 23.Un.a) of this Law. The amount of the productivity supplement shall be governed by the rules laid down for State officials falling within the scope of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

Two. In addition to the staff referred to in this Article, the provisions of Article 23 (1) (d) shall apply, where appropriate, taking into account the provisions of the recast of the Law on the Regulation of Pension Plans and Funds.

Article 30. Salaries of the personnel of the National Police Corps.

One. In accordance with the provisions of Article 23 (1) of this Law, the remuneration to be paid in 2007 by the officials of the National Police Corps shall be as follows:

(A) Basic remuneration corresponding to the equivalence group in which the corresponding category is classified for economic purposes, in the amount established for officials falling within the scope of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

The valuation and accrual of the triennial and the extraordinary payments shall be made in accordance with the regulations applicable to this staff and, in addition, with the regulations of the officials included in the scope of the said Law 30/1984, being equally applicable to the active service personnel as provided in the first paragraph of Article 21.Three of this Law in relation to the said pages, so that the amounts mentioned in Article 27.1 (B) of this Law will be included for each payment, according to the monthly destination supplement which is perceived.

B) Additional remuneration of a fixed and periodic nature, which will be increased by 2% in respect of those established in 2006, without prejudice, where appropriate, to Articles 21.Four and 23.Un.a) of this Law. The amount of the productivity supplement shall be governed by the rules laid down for State officials falling within the scope of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

Two. It shall also apply to them as provided for in Article 23 (d), where appropriate, taking into account the provisions of the recast of the Law on the Regulation of Pension Plans and Funds.

Article 31. Remuneration of the members of the Judicial and Fiscal Careers and the staff at the service of the Administration of Justice.

One. In accordance with the provisions of Article 23 (1) of this Law, the remuneration to be paid in 2007 by the members of the judicial branch and the tax ministry and by the staff at the service of the administration of justice shall be as follows:

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

(a) The salary of the members of the judicial and tax races referred to in Annexes I and IV, respectively, of Law 15/2003, of 26 May, regulating the remuneration of judicial and fiscal careers, is hereby established for the year 2007, in the following amounts referred to in 12 monthly instalments:

Euros

Career:

President of the National Audience (not Supreme Court Magistrate)

25.411.32

President of the Chamber of the National Audience (not Magistrate of the Court Supreme)

24.073.08

of the Superior Court of Justice

24531.72

Magistrate

21.806.64

Judge

19.080.24

Career:

Justice of the Superior Court of Justice

24531.72

21,806.64

Attorney

19.080.24

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

b) The salary of the members of the Body of Judicial Secretaries is established for the year 2007 in the following amounts, referring to 12 monthly payments:

Euros

Category Judicial Secretaries

19.080.24

Category Judicial Secretaries

17.717.40

Category Judicial Secretaries

16.354.56

c) The salary of the officials of the Corps at the service of the Administration of Justice, as referred to in Book VI of the Organic Law 6/1985, of July 1, of the Judicial Branch, according to the wording given by the Organic Law 19/2003, of 23 December, is established for the year 2007 in the following amounts, referring to 12 monthly payments:

Euros

Institute of Toxicology and Forensic Sciences

16.354.80

and Admistrative Management

13.628.76

Procedural And Administrative Processing

10.903.08

Help Judicial

9.540.24

Institute of Toxicology and Forensic Sciences Specialists

13,628.76

Institute of Toxicology and Forensic Sciences Laboratory Assistant

10.903.08

d) The trienes perfected prior to January 1, 2004, of the Corps at the service of the Administration of Justice declared to be extinguished, by the Organic Law 19/2003, of December 23, by which the Organic Law 6/1985, of July 1, of the Judicial Branch is amended, are established for the year 2007 in the following amounts, referring to 12 monthly payments:

409.08

409.08

340.92

340.92

340.92

340.92

Euros

' Body

545.40

Body

409.08

of Judicial Agents

340.92

545.40

340.92

340.92

340.92

340.92

340.92

340.92

340.92

340.92

340.92

340.92

340.92

Table_table_der"> 613.56

2. The extraordinary payments, which shall be payable in accordance with the rules applicable to officials falling within the scope of Law No 30/1984 of 2 August, shall be two per year for an amount, each of them, of a monthly salary, seniority or triennial, as the case may be, and the additional amount which, pursuant to the second paragraph of Article 21.Three of this Law, are set out in Annex X to this Law.

3. (a) the additional, variable and special remuneration of members of the judicial and tax races who will experience an increase of 2% in respect of those in force in 2006, without prejudice, as the case may be, to the provisions of Article 21.Four, the application of which shall be determined by the Government in terms of concept and amount, and in the 23.Un.a) of this Law.

The total credit for variable remuneration for the purposes of the members of the judicial and tax races referred to in Chapter III of Title I and Title II of Law 15/2003 shall not exceed five percent of the overall amount of the remuneration of the members of the judicial and tax races respectively.

3. (b) The general complement of posts for posts assigned to officials of the Body of Judicial Secretaries is established for the year 2007 in the following amounts, referring to 12 monthly payments:

9.509.28

Euros

I positions

16.247.88

II positions

13.878.24

III positions

13.250.64

13,150,44

Type V Positions

9.509.28

The remaining additional, variable and special remuneration of these officials will be increased by 2 percent compared to those in force in 2006, without prejudice, as the case may be, as provided for in Article 21.Four, which will be applied in terms of concept and amount by the Government, and in the 23.Uno.a) of this Law.

3. (c) The general complement of posts for posts assigned to officials of the Bodies at the service of the Administration of Justice, as referred to in paragraph 1 (c) of this Article, is hereby established for the year 2007 in the following amounts, referred to in paragraph 12:

III

Type

Subtype

Euros

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

I

A

4,016.52

B

4.797.24

II

A

3.698.16

B

4.478.88

III

A

3.538.92

B

4.319.64

IV

C

3.379, 68

D

3.539.16

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

I

A

3.486.00

B

4.266.72

II

A

3.167.64

B

3.948.36

A

3.008.40

B

3.789.12

IV

C

I

A

2.737.92

B

3.518.76

II

A

2,419.68

3.200,40

III

A

2.260.44

B

3.041.16

IV

C

2.101.08

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

I

18.972.24

II

18.727.44

III

18.482.64

Scale to extinguish of Process and Administrative Management, from the Body of Township Courts of more than 7,000 inhabitants.

5.129.04

The remaining additional, variable and special remuneration of these officials will be increased by 2% in respect of those applied on 31 December 2006, without prejudice, as the case may be, to the provisions of Article 21.Four, the application of which will be determined by the Government, and in the 23.Un.a) of this Law.

4. Likewise, the staff referred to in paragraph 1 of this article shall be subject to the provisions of point (d) of Article 23 (1) of this Law, in accordance with the title corresponding to the different Careers and Bodies.

5. The basic and complementary remuneration corresponding to the officials referred to in Article 145.1 of the Organic Law 6/1985, of July 1, of the Judicial Branch, as drafted by the Organic Law 19/2003, which will experience an increase of 2 per 100 compared to those in force in 2006, without prejudice, if any, and with regard to the aforementioned supplementary remuneration, as provided for in Article 23.Uno.a) of this Law.

Two. The remuneration for the year 2007 of the members of the judicial branch and of the tax ministry referred to in paragraphs 1 and 2 shall be collected according to the amounts specified in those paragraphs for each of them.

1. Those of the Presidents of the Supreme Court and the President of the National Court (Magistrates of the Supreme Court) in the following amounts:

Euros

(to be collected in 14 monthly payments)

29,646.54

Other remunerations (to be paid in 12 monthly payments)

88,624.56

Total

118.271.10

The Magistrates of the Supreme Court and the Presidents of the Chamber of the National Court (Magistrates of the Supreme Court), in the following amounts:

Euros

(to be collected in 14 monthly payments)

28.086.38

Other remunerations (to be paid in 12 monthly payments)

87.107.28

Total

115.193.66

2. The remuneration of the Attorney General of the State, in the amount of 121,125,48 euros to be received in twelve monthly payments without the right to extraordinary payments.

Las del Teniente Fiscal del Tribunal Supremo, in the following amounts:

Euros

(to be collected in 14 monthly payments)

29,646.54

Other remunerations (to be paid in 12 monthly payments)

88,624.56

Total

118.271.10

Those of the Prosecutor Inspector, the Chief Prosecutor of the Prosecutor's Office before the Constitutional Court, and the Chief Prosecutor of the Prosecutor's Office of the National Court, in the following amounts:

Euros

(to be collected in 14 monthly payments)

28.086.38

Other remunerations (to be paid in 12 monthly payments)

88,624.56

116.710.94

The Chief Prosecutor's Office of the Prosecutor's Office of the Court of Auditors, the Technical Secretariat of the Attorney General of the State and the Special Fiscales for the prevention and repression of illegal drug trafficking and for the repression of economic crimes related to corruption; and of the Prosecutors of the Supreme Court, in the following amounts:

Euros

(to be collected in 14 monthly payments)

28.086.38

Other remunerations (to be paid in 12 monthly payments)

87.107.28

Total

115.193.66

3. The members of the judicial branch and the prosecutor's office referred to in the preceding numbers of this paragraph shall receive 14 monthly payments for seniority or trienes, if any, corresponding to them. They shall also receive two pages per year for the amount detailed, for each of the charges, in Annex IX to this Law, in accordance with the provisions of Article 21.Three, second paragraph of this Standard. Such amounts shall be payable in accordance with the rules on extraordinary payments applicable to officials falling within the scope of Law No 30/1984 of 2 August. Moreover, and in application of the provisions of Article 21.4 of the same Law, they will receive an additional annual amount of EUR 629,35, which will be paid in equal parts in the months of June and December.

4. The salary and the additional remuneration of the members of the judicial branch and the tax ministry referred to in points 1 and 2 of paragraph 2 of this article shall be those established in the same and in point 3 of the same paragraph, with the exception of the scope of application of Law 15/2003 of 26 May of 26 May, regulating the remuneration of the judicial and tax races, without prejudice to the right to the accrual of the special remuneration corresponding to them.

5. In addition, the staff referred to in this paragraph shall be subject to the provisions of Article 23 (d) of this Law in accordance with the relevant level of qualifications.

Article 32. Remuneration of the Social Security staff.

One. The remuneration to be paid in 2007 by the official staff of the Social Security Administration, already approved with the rest of the staff of the General Administration of the State, shall be those laid down in Article 23 of this Law for State officials falling within the scope of Law 30/1984 of 2 August. The provisions of Article 27 (1) (d) of this Law shall apply to them.

Two. The staff included in the scope of Royal Decree-Law No 3/1987 of 11 September on the remuneration of the staff of the National Institute of Health shall receive the basic remuneration and the supplement to the amounts indicated for those remuneration in accordance with Article 27 (1) (a), (b) and (c) of this Law, without prejudice to the second, second and second transitional provisions of that Royal Decree-Law and the annual amount of the supplement to the destination set out in Article 27 (C) to be satisfied in 14 monthly instalments.

For the purposes of the application, for the aforementioned statutory staff, of the provisions of Article 21.Three, second paragraph, of this Law, the amount of the supplement to the destination provided for in Article 27.1 (B), corresponding to the two extraordinary pages of June and December, shall also be effective in 14 monthly instalments, although the amount of that amount to be included, in each of the two extraordinary payments, shall be one twelfth of the corresponding amounts per level referred to in Article 27 (2) (C).

The amount of remuneration corresponding to the specific allowances and continuing care which, if any, are fixed to the personal referred to, shall be increased by 2 per 100 compared to the one approved for the financial year 2006, without prejudice, where appropriate, to the provisions of Articles 21.Four and 23.Uno.a) of this Law.

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

On the other hand, the staff referred to in this paragraph shall be subject to the provisions of point (d) of Article 23 (1) of this Law.

Three. The remuneration of the remaining official and statutory Social Security staff will experience the increase provided for in Article 23 (1) of this Law. The provisions of Article 23 (1) (d) shall apply to them, where appropriate, taking into account the provisions of the recast of the Law on the Regulation of Pension Plans and Funds.

CHAPTER III

Other provisions on the regime of active personnel

Article 33. Outliers ban.

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

Article 34. Rewards, crosses, medals and maiming pensions.

One. During 2007, the amounts to be collected by the concepts of rewards, crosses, medals, and pensions of mutilation, will experience an increase of 2 per 100 over those recognized in 2006.

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

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

Article 35. Other common rules.

One. The administrative staff employed and the officials of the Local Health Corps, as well as the staff whose remuneration in 2006 did not correspond to those established in general in Title III of Law 30/2005 of 29 December, and do not apply them expressly in the same Title of this Law, will continue to receive during the year 2007 the same remuneration with an increase of 2 per 100 over the amounts corresponding to the year 2006, without prejudice to the application to this staff of the provisions of the first paragraph of paragraphs Three and Four of Article 21 of this Law, as well as the provisions of paragraph Five of that same article.

Two. In the General Administration of the State, its autonomous agencies and state agencies, in the cases of an official who is subject to a remuneration regime other than that corresponding to the job to which he is attached, the official will receive the remuneration corresponding to the job he carries out, prior to the timely assimilation of the basic remuneration that the Ministries of Economy and Finance and Public Administrations jointly authorize, on a proposal from the ministerial departments concerned.

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

Three. The State Correos and Telegrafos, Sociedad Anonima, and the Public Entity of Lotteries and Gambling of the State, will not be able to pay its official staff in active service situation, for variable remuneration in terms of performance incentives, higher amounts than for this purpose, are recorded in its budget, unless there is a favorable report of the Ministry of Economy and Finance.

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

Article 36. Requirements for the determination or modification of remuneration of staff and non-employees.

One. During the year 2007, a joint favourable report by the Ministries of Economy and Finance and Public Administrations will be required to determine or modify the remuneration conditions of the employment and non-official staff at the service of:

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

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

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

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

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

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

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

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

d) Fixing of remuneration by individual contract, whether it is a fixed or contracted staff for a given time, when they are not regulated in whole or in part by collective agreement, with the exception of the temporary staff subject to the special employment relationship regulated in Article 2 (1) (e) of the Royal Legislative Decree 1/1995 of 24 March, approving the recast text of the Law of the Workers ' Statute. However, information on the remuneration of the latter staff should be provided to the Ministries of Economy and Finance and Public Administrations.

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

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

Three. The report referred to in paragraph One of this Article shall affect all the Bodies, Entities and Agencies referred to in points (a), (b) and (c) thereof and shall be issued by the procedure and with the scope provided for in the following points:

1. The bodies concerned shall forward to the Ministries of Economic 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 economic aspects.

2. The report, which in the case of draft collective agreements will be evacuated within a maximum of 15 days, from the date of receipt of the project and its assessment, will cover all those extremes of direct or indirect consequences for public expenditure, both for the year 2007 and for future years, and, in particular, for the determination of the corresponding wage bill and for the control of its growth, without prejudice to the provisions of Article 23 of this Law.

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

Five. The Ministries of Economy and Finance and Public Administrations will determine and in their case will update the salaries of the labor personnel abroad according to the specific circumstances of each country.

Six. Expenditure arising from the application of remuneration for the year 2007 shall not be authorised without the fulfilment of the requirements laid down in this Article.

Seven. The Ministries of Economy and Finance and Public Administrations will report on the general negotiating framework of the State Correos and Telegrafos, S.A., for the determination of the remuneration conditions of their workforce, taking as a reference the criteria set out in this Law for the state public sector.

Article 37. Recruitment of labour staff from investment credits.

One. The Ministerial Departments, Autonomous Bodies, State Agencies and Social Security Management Entities will be able to formalize during the year 2007, with the respective investment credits, hiring of temporary staff for the performance of works or services, provided that the following requirements are met:

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

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

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

Two. The contracts will have to be formalized according to the requirements of Articles 15 and 17 of the recast of the Law of the Workers ' Statute, and with respect to the provisions of Law 53/1984, of December 26, of Incompatibilities of Personnel to the Service of Public Administration. Contracts shall include, where appropriate, the work or service for which the contract is concluded and the duration of the contract, as well as the other formalities imposed by the legislation on employment contracts, temporary or temporary. The departments, bodies or entities shall avoid non-compliance with the said formal obligations, as well as the allocation of staff contracted for tasks other than those specified in the contracts, which may result in the right of residence for the staff employed, actions which, where appropriate, may give rise to the requirement for responsibilities, in accordance with Article 176 of Law 47/2003 of 26 November, General Budget.

The information to the workers 'representatives will be made in accordance with the provisions of the recast text of the Law of the Workers' Statute.

Three. The procurement may exceed the financial year in the case of works or services that exceed that financial year and correspond to multi-annual investment projects which meet the requirements laid down in Article 47 of Law 47/2003, 26 November, General Budget or in this own State Budget Law for the year 2007.

Four. Contracts shall be informed, prior to their formalisation, by the State Advocate in the Department, body or entity which shall, in particular, decide on the mode of procurement used and the observance in the contract clauses of the requirements and formalities required by the labour law.

Five. The performance of the contracts covered by this Article shall be subject to prior scrutiny in cases where the same is required, in accordance with Articles 152 to 156 of Law 47/2003 of 26 November, General Budget. For these purposes, the investment credits shall be deemed appropriate for the recruitment of any staff if there is not sufficient credit for this in the budgetary concept specifically intended for that purpose. In the State autonomous organizations, with industrial, commercial, financial or analogous activities, and in the public entities, this procurement will require a favorable report from the corresponding Financial Controller, which will deal with the unavailability of credit in the budgetary concept for the hiring of eventual staff in the corresponding chapter. In case of disagreement with the issued report, the autonomous body or the business public entity may raise the file to the Ministry of Economy and Finance for resolution.

TITLE IV

From public pensions

CHAPTER I

Initial determination of State Passive Classes, Special to War, and Non-contributory Social Security System Pensions

Article 38. Initial determination of the pensions of the State Passive Classes Scheme.

One. For the initial determination of the pensions provided for in Chapters II, III, IV and VII of Subtitle Second of Title First of the recast text of the State Passive Classes Act, approved by Royal Decree-Law 670/1987 of 30 April 1987, caused by the staff referred to in Article 3 (1) (a), (b) and (e) of the same legal text, the following regulatory assets shall be taken into account by 2007, in accordance with the rules contained in each of the respective paragraphs of Article 30 of the said standard:

(a) For personnel included in the assumptions of Article 30 (2) of the recast text of the State Passive Classes Act:

Regulator

-

Euros/year

A

35.799.24

B

28.174.90

C

21.638.82

D

17.119.89

E

14.596.06

(b) For the staff referred to in paragraph 3 of Article 30 of the recast text of the State Passive Classes Act:

Regulator

-

Euros/year

10

35.799.24

8

28.174.90

6

21.638, 82

4

17.119.89

3

14.596.06

multiplier

regulator

-

Euros/year

4.75

35.799.24

35.799.24

4.00

35.799, 24

35.799.24

35.799.24

3.00

35.799.24

35.799.24

2.25

28.174.90

2.00

24,671.70

17.119.89

1.25

14.596.06

Body

Regulator

-

Euros/year

Secretary General

35.799.24

35.799.24

Manager

35.799, 24

Body

35.799.24

35.799.24

Regulator

-

Euros/year

Librarian-Librarians

35.799.24

Optional Advisors

35.799.24

35.799.24

35.799.24

Administrative

21,638.82

Ujieres

17.119, 89

Two. For the initial determination of pensions caused by the staff referred to in points (a) and (c) of Article 3 (2) of the recast of the Law on State Passive Classes, which shall have economic effects as from 1 January 2007, the regulatory bases resulting from the application of the following rules shall be taken into account:

(a) The amount which, within the tables set out below, corresponds to the value of the items of salary and, where applicable, grade, in annual computation, according to the body or index of proportionality and degree of administrative career or of the multiplier index assigned to 31 December 1984, the body, career, scale, place, employment or category to which the person belongs.

Index

19.704, 78

10

Grade

Special Grade

Amount by concept

annual salary and degree in computation

-

Euros

(5, 5)

8

23.998, 93

10 (5, 5)

7

23,339.35

(5, 5)

6

22,679.81

10 (5, 5)

10

10

10

4

4

3

19.045.24

2

18.385.63

10

8

6

17.124.82

5

16.597.27

8

4

16.069.69

8

3

15.542.12

8

2

15.014.57

8

1

14,486.99

6

5

13.045.97

4

12.254.91

6

2

2

2

11.859.34

6

1

(12 per 100)

12.791.99

6

1

11.463.76

4

9.653.38

4

(24 per 100)

11.518.87

4

2

1

1

1

4

1

9.125.84

3

8.335.03

3

2

8.137.23

3

1

7.939.47

multiplier

Amount by concept

annual computing salary

-

Euros

4.75

39.190.93

37.128.23

4.00

33,002.89

28.877.51

26,814.84

3.00

24.752.15

20.626, 80

18.564.12

2.00

16,501.43

12.376.08

1.25

10.313.39

Body

Annual Computational Salary Amount

-

Euros

General Secretary

37.128.23

Of Letrates

33,002.89

Manager

33,002.89

Body

Annual Computational Salary Amount

-

Euros

Letrates

21,598.34

librarian-librarians

21,598.34

Optional Advisors

21.598.34

Redactors, Taquigraphs, and Stenotirinks

19834.07

19834.07

Administrative

11.944.79

Of Ujieres

9.448.45

(b) The annual amount for the concepts of salary and, where applicable, grade, as referred to in the preceding paragraph, shall be added to the amount obtained from multiplying the number of trienes which the causative has credited for the unit value in annual computation corresponding to each three-year period according to the body or square in which the deceased would have provided services, taking into account, where appropriate, the rates of proportionality or multipliers assigned to them in the following tables:

Index

Unit value of the yearly computing triennium

-

Euros

10

775.28

8

620,23

6

465.15

4

310.13

3

232.59

Multiplicators for Triennial Effects

Unit Value of Year-on-Year Computation

-

Euros

1,443.86

1.340.74

3.00

1.237.61

1.031.33

929.48

2.00

825.08

618.80

1.25

515.67

Body

Manager

Unit Value of the Triennium in Annual Computation

-

Euros

Secretary General

1.443.86

1.443.86

1.443, 86

883.11

Ujieres

Unit Value of the Annual Computation Triennium

-

Euros

883.11

883.11

Optional

883.11

Redactors, Taquigraphs, and Stenoticlues

883.11

883.11

Administrative

529,89

353.24

Three. The monthly amount of the pensions referred to in this provision shall be obtained by dividing by 14 the annual amount calculated in accordance with the preceding rules and the corresponding legislation.

Article 39. Initial determination and amount of special war pensions for 2007.

One. The amount of pensions recognised 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 2007 than the amount laid down in the Social Security system for the pensions of widowers in favour of holders over the age of 60 and five.

The provisions of the preceding paragraph shall not apply to pensions caused by non-official staff in favour of non-disabled orphans entitled to a pension, in accordance with their regulatory legislation, the amount of which shall be EUR 56,86 per month.

Two. 1. The pensions recognized under Law 35/1980, of June 26, of war maimed ex-combatants of the Republican zone, whose causes did not have the status of professional military of the Armed Forces and Institutes, are fixed for 2007 in the following amounts:

(a) The maiming pension shall be the result of applying the percentages laid down for each degree of incapacity to the amount of EUR 4,423,67, referred to in paragraph 12.

(b) The sum of the basic remuneration, the replacement remuneration for trienes and the additional remuneration in compensation for unpaid remuneration, shall be EUR 11,930,54, referred to in the case of 12 monthly payments, the amount of each of the two extraordinary amounts of the same amount as that of the ordinary monthly allowance for these items.

(c) Pensions in favour of family members shall be set at the same amount as the minimum amount in the Social Security system for widowers ' pensions in favour of holders over the age of 60 and five years, with the exception of pensions in favour of non-disabled orphans over 21 years of age entitled to a pension, in accordance with their regulatory legislation, the amount of which shall be EUR 43.27 per month.

2. The amount of pensions in favour of family members of professional ex-combatants recognised under Law 35/1980 may not be lower by 2007 than the amount laid down as a minimum in the Social Security system for widowers ' pensions in favour of holders over the age of 65.

Three. The pensions recognised under Law 6/1982 of 29 March on basic pay for Civil War Mutils are fixed for 2007 in the following amounts:

(a) Basic remuneration for those who are recognised as being unable to second, third or fourth grade, in 100% of the amount of EUR 8,351.38, referred to in 12 monthly allowances.

(b) Pensions in favour of family members in the same amount as that laid down as a minimum amount in the social security system for widowers ' pensions in favour of holders over the age of 65.

Four. The pensions recognized under Decree 670/1976 of 5 March, in favour of war maimed which could not be integrated into the Body of Knights Mutilados, will be established for 2007, in the amount that results from applying the percentages established for each degree of incapacity to the amount of 5,300,11 euros, referring to 12 monthly payments.

Five. The amount for 2007 of the pensions caused under Title II of Law 37/1984, of 22 October, on the recognition of rights and services provided to those during the civil war were part of the Armed Forces and Public Order and Carabinieri Corps of the Republic, will be fixed taking into consideration the amount by the concepts of salary and grade that comes from among the contents in the section of the previous article 38. The amounts of these pensions may not be lower than the following:

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

(b) In the case of pensions, the amount established as a minimum in the Social Security system for pensions for widowers in favour of holders over the age of 65.

Article 40. Initial determination of non-contributory pensions for social security.

1. For the year 2007, the amount of retirement and invalidity pensions for social security, in its non-contributory form, shall be fixed at EUR 4,348,40 full per year.

2. For the year 2007, a pension supplement, set at € 350 per year, is established for pensioners who are able to provide proof of their lack of housing on property, and to reside as a habitual residence in a housing rented to the pensioner by owners who do not have a relationship with him or her for a third degree. In the case of family units in which a number of non-contributory pension recipients live together, only the holder of the rental contract, or several, the first of them, may receive the supplement. The Government is authorised to lay down the implementing rules necessary to regulate the application, recognition and payment procedure for this supplement, without prejudice to the fact that it has had economic effects since 1 January 2007, or from the date of recognition of the pension for those pensioners who see the benefit in 2007.

CHAPTER II

Limitations on the initial pointing of public pensions

Article 41. Limitation of the initial indication of public pensions.

One. The amount to be collected as a result of the initial statement of public pensions may not exceed the total amount of EUR 2,277,20 per month during 2007, without prejudice to any extraordinary payments which may be paid by the holder and the amount of which shall also be affected by the said limit.

However, if the pensioner is entitled to receive less than or more than 14 pages per year, including overtime, that monthly limit must be adequate, for the purpose of the full annual amount corresponding to the person concerned, or not exceeding, for the year 2007, the amount of EUR 31,880,80.

Two. In those cases where the same holder simultaneously causes two or more public pensions to be entitled to two or more public pensions of those listed in Article 37 of Law 4/1990, of 29 June, of the General Budget of the State for 1990, in accordance with the wording given by the additional provision of Law 62/2003 of 30 December, of Fiscal, Administrative and Social Order Measures, the total amount to be collected as a result of the initial statement of all of them shall be subject to the same limits as set out in the previous paragraph.

For this purpose, the total amount of each public pension in question shall be determined first and, if the sum of all of them exceeds EUR 2,277,20 per month, it shall be reduced proportionately to the extent of the excess.

However, if any of the pensions that are caused is in charge of the Special Fund of one of the Mutualities of Officials included in Article 37 (c) of Law 4/1990, of 29 June, of the General Budget of the State for 1990, in accordance with the wording given by the additional provision of Law 62/2003 of 30 December, the minoring shall be carried out preferably and, if possible, with concurrency to its recognition of the full amount of such pensions, proceeding after, if necessary, to the application of the proportional reduction in the remaining pensions, so that the sum of all pensions does not exceed the maximum limit.

Three. Where the initial statement of a public pension is made in favour of the person already in receipt of another public pension or other public pension, if the sum of the total amount of all pensions exceeds the limits set out in paragraph One of this provision, the total amount to be deducted shall be reduced or abolished as a result of the last point to be taken up to the amount exceeding the legal limit.

However, if the pension that was initially indicated, in the present or in previous financial years, had the consideration of income exempt in the legislation of the Tax on the Income of the Physical Persons, at the request of its holder, it will proceed to effect the said minoron or suppression on the pension or public pensions that the person concerned would have caused previously. In such cases, the effects of the regularisation shall be rolled back to the day 1 January of the year in which the new pension was applied for or to the initial date of payment, whichever is the later.

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

The definitive regularisation of the provisional claims will, if necessary, lead to the requirement for the reimbursement of the amount unduly received by the pension holder. This refund may be charged to successive pension payments.

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

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

Six. The reduction or withdrawal of the amount of initial public pension claims which may be made by application of the limiting rules shall not in any way mean that the rights attached to the recognition of the pension other than that of the recovery of the pension shall be reduced or prejudiced.

Seven. The maximum limit of perception set out in this Article shall not apply to the following public pensions which are caused during the year 2007:

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

b) Pensions of the State Passive Classes of the State, under the protection of Royal Decree-Law 19/1981 of 30 October on extraordinary pensions to victims of terrorism.

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

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

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

Eight. Where, at the time of the initial statement of public pensions, the same holder or some of the pensions referred to in paragraph 7 of this Article or those laid down in Title II of Royal Decree 851/1992 of 10 July 1992 on certain extraordinary pensions caused by acts of terrorism, with another or other public pensions, are regulated, the limiting rules of this Article shall apply only in respect of non-terrorist acts.

Nine. Where, during 2007, there are situations of retirement or invalidity pensions of the compulsory age-old compulsory insurance for old age and invalidity with pensions of any of the schemes of the social security system, or between all of them and, in addition, any other public pension of widower, the limit laid down in the transitional provision seventh of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June.

CHAPTER III

Revaluation and modification of public pension values for the year 2007

Article 42. Revaluation and modification of public pension values for 2007.

One. The pension of Passive Classes of the State, except for the exceptions contained in the following articles of this Chapter and which are applicable to them, will in 2007 be an increase of 2 per 100, in accordance with the provisions of Article 27 of the recast text of the Law on Passive Classes of the State. The above is without prejudice to the amounts of the guarantee provided for in Article 39, in respect of pensions recognised under the special legislation of the civil war, as well as the additional increase provided for in the additional provision, tenth, for retirement or retirement pensions and for the purpose of the State Passive Classes Scheme, caused under the legislation in force at 31 December 1984.

Two. The pensions paid by the Social Security System, in its contributory form, will be increased by 2% in 2007, in accordance with the provisions of Article 48 of the recast text of the General Law on Social Security, 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 40 of this Title, which shall be received by 31 December 2006, shall be fixed in 2007 at EUR 4,348,40 full per year.

Four. In accordance with the provisions of the additional provision sixth, point One of the recast text of the Law on Social Security of Civil Servants of the State, approved by Royal Decree of Law 4/2000 of 23 June, the pensions of the Mutual Funds integrated into the Special Fund of the General Mutual Fund of Civil Servants of the State, when they would have been caused after 31 December 2001, will experience on 1 January 2007 a reduction, in respect of the amounts received on 31 December 2006, of 20% of the difference between the amount corresponding to 31 December 1978-or in the case of the Montepio de Servicias de la Organización Sindical, at 31 December 1977-and the one which would correspond to 31 December 1973.

Five. The pensions paid out of the pension schemes or systems listed in Article 37 of Law 4/1990, of 29 June, of the General Budget of the State for 1990, in accordance with the wording given by the additional provision of Law 62/2003 of December 30, and not referred to in the preceding paragraphs of this article, will in 2007 be subject to the revaluation or modification which, if necessary, will be applicable according to its own rules, which will apply to the amounts received at 31 December 2006, except for the exceptions contained in the following articles of this article. (a) Chapter II, which is expressly applicable to them

Article 43. Non-revalorizable pensions during the year 2007.

One. In 2007, the following public pensions will not be revalued:

(a) The pensions paid out of any of the systems or systems of provision listed in Article 37 of Law 4/1990, of 29 June, of the General Budget of the State for 1990, in accordance with the wording given by the additional provision of Law 62/2003 of 30 December, the amount of which, if necessary, added to the monthly amount of the other public pensions received by the holder, exceeds EUR 2,277,20 in monthly calculations, this amount being understood in the terms set out in the previous article.

The provisions of the preceding paragraph shall not apply to the extraordinary pensions of the State and Social Security Passive Classes, originated by terrorist acts, as well as to the enhanced pensions under the Royal Decree-Law 19/1981 of 30 October on extraordinary pensions to victims of terrorism, and to pensions recognised under the additional 43rd of Law 62/2003, of 30 December, of Tax, Administrative and Social Order Measures and exceptional pensions arising from attacks terrorists, recognised under the Royal Decree-Law 6/2006 of 23 June.

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

(c) Pensions recognised under Law 5/1979 of 18 September in favour of non-disabled orphans, except where the persons responsible for such pensions would have had the status of officials.

(d) Pensions recognised under Law 35/1980 of 26 June in favour of orphans over 21 years of age who were not incapacitated, except where the persons responsible for such pensions had the status of professional ex-combatants.

e) The pensions of the Compulsory Old-age and Invalidity Insurance, when they enter into concurrency with other public pensions, except in the cases covered by Article 47 of this Law.

Notwithstanding the provisions of the preceding paragraph, when the sum of all the concurrent pensions and those of the aforementioned Mandatory Insurance of Old Age and Invalidity, once they have been revalued, is less than the amount fixed for the pension of such Insurance in paragraph one of the aforementioned Article 47 of this Law, calculated each year, the pension of the Mandatory Insurance of Old Age and Invalidity shall be revalued in an amount equal to the resulting difference. This difference is not of a consolidable character, being absorbable with any increase that may be experienced by the perceptions of the person concerned, either in terms of revaluations or for the recognition of new performances of a periodic nature.

(f) The pensions of the Mutualities integrated into the Special Fund of the General Mutual Fund of Civil Servants of the State which, by 31 December 2006, had already reached the amounts corresponding to 31 December 1973.

Two. In the event that Mutualities, Montepios or Social Security Entities of any kind that integrate personnel belonging to companies or companies with majority participation of the State, Autonomous Communities, Local Corporations or Autonomous Bodies and are financed with funds from those public bodies or entities, or in the event that they, directly, are paying the staff included in the protective action of those supplementary pensions for any concept on which they would correspond to the general regimes that are of application, the revaluations referred to in Article 42 shall be considered as the maximum limit, with the possibility of applying lower and even lower coefficients than the unit, to such supplementary pensions, in accordance with their own regulations or with the agreements to be produced.

Article 44. Limitation of the amount of the revaluation for the year 2007 of public pensions.

One. The amount of the revaluation for the year 2007 of public pensions which, in accordance with the rules of the precepts of this Chapter, may be increased, may not be assumed for these, once revalued, an annual full value of more than EUR 31,880,80.

Two. In cases where the same holder receives two or more public pensions, the sum of the full annual amount of all the pensions, after revalorised the amount of the pension, shall not exceed the ceiling referred to in the preceding paragraph. If it is exceeded, the value of the revaluation shall be proportionally reduced, until the excess over that limit is absorbed. To this end, each institution or body competent to revalue shall determine its own annual ceiling for the pensions to be paid to it. This limit shall consist of a figure which shall be equal to the amount of EUR 31,880,80 per year in the same proportion as the pension or pension provided by the body or entity concerned with the total public pension to be paid by the holder.

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

L =

P

x 31,880.80 euros annually.

T

"P" is the total annual theoretical value reached at 31 December 2006 by the pension or pension in charge of the competent body or entity, and "T" the result of adding to the previous figure the full annual value of the remaining concurrent pensions of the same holder 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 Mutualities of Officials included in Article 37 (c) of Law 4/1990, of 29 June, of the General Budget of the State for 1990, in accordance with the wording given by the additional provision of Law 62/2003 of 30 December, or in the case of non-revalorizable pensions in respect of any of the Entities referred to in Article 43 (2), the application of the rules set out in the preceding paragraphs shall be adjusted (a) in order to ensure that, where appropriate, the maximum level of collection can be reached, in the case of such supplementary pensions with another or other pensions, the amount of which would have been reduced or abolished for the purposes of not exceeding the maximum amount fixed at any time.

Three. Where the body or entity competent to carry out the revaluation of the public pension at the time of its application is unable to verify the reality of the amount of other public pensions received by the holder, the revaluation shall be made on a provisional basis until such time as the appropriate checks can be carried out.

The definitive regularisation will, where appropriate, lead to the requirement for the drawback of the unduly perceived by the holder. This refund may be charged to successive pension payments.

In any case, revaluations made in public pension contracts will be subject to periodic review or inspection.

Four. The limiting rules regulated in this provision shall not apply to:

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

b) Pensions of the State Passive Classes of the State, under the protection of Royal Decree-Law 19/1981 of 30 October on extraordinary pensions to victims of terrorism.

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

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

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

Five. Where, in the same holder, one or more of the pensions referred to in paragraph 3 above or those laid down in Title II of Royal Decree 851/1992 of 10 July 1992 governing certain extraordinary pensions caused by terrorist acts, with another or other public pensions, are regulated, the limiting rules of this provision shall apply only in respect of non-terrorist acts.

Six. In the case of an old-age pension or invalidity pension, the term 'compulsory old-age and invalidity pension', referred to in Article 47 (2) of this Law, shall govern the limit laid down in the transitional provision seventh of the consolidated text of the General Law on Social Security, approved by Royal Decree-Law 1/1994 of 20 June, unless the persons concerned have been recognised as higher than before 1 September 2005, in which case the general rules on revaluation shall apply, provided that they do not of these rules, the sum of the amounts of the concurrent pensions remains above that limit.

CHAPTER IV

Add-ons for minimums

Article 45. Recognition of allowances for minimum pensions for Passive Classes.

One. In the terms which they are determined to determine, they shall be entitled to receive the financial allowances necessary to achieve the minimum amount of pensions, the pensioners of the State Passive Classes, who do not receive during the year 2007 working or capital income or who, in receipt of them, do not exceed EUR 6,457,30 per year.

To this effect, the capital gains or property gains, as well as the income that can be deducted from the economic amount of the estate, shall be computed between such income, applying to its value 50 percent 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 goods whose income has been computed.

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

The requirements indicated when the person concerned would have received an annual income of less than or equal to EUR 6,330,69 shall be presumed to be eligible. This presumption may be destroyed, where appropriate, by the evidence obtained by the Administration.

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

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

The economic effects of the recognition of economic supplements shall be rolled back to 1 January of the year in which they are applied for or to the date of grubbing-up of the pension, whichever is later than 1 January.

However, if the request for such recognition is made on the occasion of exercising the right to recover the pension, the economic effects may be those of the date of the start of the pension, with a maximum of one year's retroactivity from the date of application and provided that the necessary requirements are met for the receipt of the pension.

Two. The recognition of economic supplements to be carried out in 2007 on the basis of statements by the person concerned shall be provisional until the reality or effectiveness of the declaration is verified.

In any event, the Administration may periodically review, ex officio or at the request of the person concerned, the resolutions for the recognition of economic supplements, and may, where appropriate, carry out the requirement for the reimbursement of the amount unduly received by the holder of the pension.

This refund may be charged to successive pension payments.

Three. During 2007, the minimum amounts of the pension of Passive Classes are fixed, in annual computation, in the following amounts:

class

Amount

With spouse in charge

No spouse in charge

or retirement pension.

602 euros/month

490.33 euros/month

8.435.28 euros/year

6.864.62 euros/year

's pension.

490.33 euros/month

6.864.62 euros/year

pension other than the widower, where N is the number of pension or pension beneficiaries.

490.33 euros/month

N

6.864.62 euros/year

N

Four. The economic supplements referred to in the preceding paragraphs shall not apply to pensions recognised under the special legislation arising from civil war, the amounts of which are set out in Article 39 of this Law, except for orphan pensions recognised under Title II of Law 37/1984 of 22 October.

Article 46. Recognition of allowances for pensions lower than the minimum in the system of social security and amounts of such pensions in the year 2007.

One. In the terms which they are determined to determine, they shall be entitled to receive the allowances necessary to achieve the minimum amount of pensions, the pensioners of the social security system in their contributory form, who do not receive capital or personal work income or who, in receipt of them, do not exceed EUR 6,457,30 per year.

To this effect, the capital gains or property gains, as well as the income that can be deducted from the economic amount of the estate, shall be computed between such income, applying to its value 50 percent 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 goods whose income has been computed.

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

However, Social Security pensioners in their contributory form who receive income on the basis of the concepts indicated above the figure referred to in the first subparagraph of this paragraph shall be entitled to a supplement to a minimum when the sum in annual calculation of such income and the amount corresponding to the pension already recovered is less than the sum of EUR 6,457,30 plus the annual amount of the minimum amount fixed for the pension class concerned. In this case, the supplement for minima shall consist of the difference between the amounts of the two sums, provided that this difference does not determine for the person concerned a joint monthly pension and supplement in excess of the amount of the minimum amount of pension which corresponds in monthly terms.

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

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

Two. The requirements set out in the preceding number shall be presumed to be present where the person concerned has received a revenue of 6,330,69 euros during the year 2006. This presumption may be destroyed, where appropriate, 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 where he is living with the pensioner and is economically dependent on him. An economic dependency shall be understood to exist where the following circumstances are present:

(a) That the spouse of the pensioner is not, in turn, the holder of a pension in charge of a basic public social security scheme, understood as meaning the guarantee of minimum income and aid for the third person, both of Law 13/1982, of 7 April, of the Social Integration of the Disabled, and of the care pensions regulated in Law 45/1960 of 21 July.

(b) That the income of any nature of the pensioner and his spouse, calculated in the form referred to in paragraph 1 of this Article, is less than EUR 7,532,53 per year.

When the sum, in annual calculation, of the yields referred to in the preceding paragraph and of the amount, also in annual computation, of the pension to be supplemented is less than the sum of EUR 7,532,53 and of the annual amount of the minimum pension with the spouse in question, an addition equal to the difference shall be recognized, distributed among the corresponding number of monthly payments.

Four. For the purposes set out in paragraph 1 of this Article, the pensioners of Social Security in their contributory modality who are recognized as being in addition to minimum and have received during the year 2006 income of capital or personal work exceeding 6,330.69 euros, shall be obliged to submit by 1 March 2007 an express declaration of the amount of such income. Failure to comply with this obligation shall give rise to the reimbursement of the amounts unduly paid by the pensioner with the effects and in the manner in which they are determined.

Five. During the year 2007, the minimum amounts of Social Security System pensions, in their contributory modality, are fixed, in annual computation, pension class and concurrent requirements in the holder, in the following amounts:

7.883.26

7.883.26

Class

With spouse

in charge

No spouse

in

8.435.28

6.864.62

7.883.26

6.396.32

Incapacity

Great Invalidity with 50 percent increase

12.652.92

10.297.00

Absolute

8.435.28

6.864.62

: Titling sixty-five years

8.435.28

: "Qualified" with age between sixty-sixty-four years

6.396.32

of the work accident regime:

with sixty-five years

8.435, 28

6.864.62

Width

with sixty-five years, family loads, or disability in grade equal to or greater than 65%

6.864.62

with less than sixty years

5.104.26

Orfad

2.075.36

In the absolute orphanage the minimum will be increased by 5,104.26 euros/year distributed, if any, among the beneficiaries.

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

4,348.40

family members

2.075.36

If no pensioner widower or orphan exists:

-A single beneficiary, 65 years old

5,342.40

-A single beneficiary under 65 years

5.030.06

-Multiple beneficiaries: The minimum assigned to each will be increased by the amount that will result from prorating 3,028.90 euros/year between the number of beneficiaries.

CHAPTER V

Other public pension provisions

Article 47. Pensions of the Compulsory Insurance for Old Age and Invalidity.

One. As from 1 January 2007, the amount of pensions for the compulsory retirement age and invalidity pension, which is non-concurrent with other public pensions, shall be fixed in annual accounts at EUR 4,716,04.

To these effects, the economic benefit recognized under Law 3/2005, of March 18, to the citizens of Spanish origin displaced abroad, during their age minority, as a result of the civil war, nor the pension received by the useful or disabled persons of first degree due to the past Spanish civil war, whatever the legislation, or the subsidy for the third person provided in Law 13/1982, of April 7, of Social Integration of the Disabled, nor the pensions, will not be considered. These are extraordinary acts of terrorism.

Two. The amount of old-age or invalidity pensions for the compulsory retirement age and invalidity pension shall be that laid down in the preceding paragraph, even if they are paid for in any of the schemes of the social security system, or with any of these pensions and, in addition, with any other public pension, without prejudice to the application, to the sum of the amounts of all of them, of the limit laid down in the seventh transitional provision of the general social security law, approved by the Royal Decree of Law 1/1994 of 20 June.

TITLE V

Of Financial Operations

CHAPTER I

Public Debt

Article 48. Public Debt.

One. The Minister of Economy and Finance is hereby authorized to increase the State's debt, with the limitation that the outstanding balance of the State's debt at 31 December 2007 does not exceed the corresponding balance as at 1 January 2007 in more than 10,675,282.80 thousand euros.

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

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

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

(c) For cash advances and the net change in the non-budgetary operations provided for by law.

d) By net variation in the rights and obligations of the recognized State and pending income or payment.

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

Article 49. Credit operations authorized to public bodies.

One. The public bodies listed in Annex III to this Act are hereby authorised to conclude credit operations during the year 2007 for the amounts which, for each, are set out in the Annex.

Also, the business public entities listed in that Annex III are authorised to enter into credit operations during the year 2007 for the amounts which, for each, are listed in that Annex. In this case, the authorization refers, in accordance with the provisions of Article 111.4 of the General Budget Law, to credit operations which are not designed and cancelled within the year.

Two. The Public Research Bodies and the Instituto de Astrofísica de Canarias may conclude credit operations in the form of repayable advances, in the field of the calls for assistance from the Secretariat of State for Universities and Research, under the conditions specified therein.

This authorisation shall apply only to advances granted in order to facilitate the availability of funds for the payment of expenses which, once justified, are financed from the European Regional Development Fund, or to aid specifically designed in the form of a pre-integrated advance payment and a subsequent grant for the repayment of the reintegrable advance.

Three. With exclusive validity for the year 2007, the autonomous organizations, with a favorable report from the Ministry of Economy and Finance, will be able to arrange credit operations to finance the increases in their budgets for the performance of actions co-financed by the European Union, resulting from a rescheduling of such actions. The debt incurred by the autonomous bodies will be cancelled from the returns from the European Union.

Article 50. Assumption of debt of the Ente Público Radiotelevisión Española.

One. The State shall assume, on their respective due dates and for a maximum amount of 3,180,910,91 thousand euros, the nominal of the borrowing operations of the Public Ente Radiotelevisión Española, which are listed in Annex XIV.

Two. During the financial years 2008 to 2010, the State will assume the remaining nominal amount of the debt accumulated by the Ente Público Radiotelevisión Española at December 31, 2006.

Three. The Minister for Economic Affairs and Finance shall authorise treasury operations and shall take the necessary measures to comply with the provisions of the preceding paragraphs.

Article 51. Information on the evolution of the State Debt to the Ministry of Economy and Finance and to the Congress of Deputies and the Senate; and of the accounts opened by the Treasury in the Banco de España or in other financial institutions to the Congress of Deputies and the Senate.

The public bodies that are responsible for the management of the debt of the State or assumed by the State, even if it is assumed to be only the financial burden, will send the following information to the Treasury and Financial Policy Directorate General of the Ministry of Economy and Finance: quarterly, on the payments made and on the debt situation on the last day of the quarter, and at the beginning of each year, on the forecast of financial expenses and write-downs for the financial year.

Government will communicate quarterly to the Congressional Budget Committees of the Deputies and the Senate the detailed balance of the financial operations agreed upon by the State and the Autonomous Bodies.

The government will also report quarterly the number of accounts opened by the Treasury in the Banco de España or other financial institutions, as well as the amounts and the evolution of the balances.

CHAPTER II

Public Avals and Other Guarantees

Article 52. Amount of State guarantees.

One. The amount of guarantees to be provided by the State during the year 2007 shall not exceed EUR 220,300 thousand. Two. Within the total referred to in the preceding paragraph, the following maximum limits for State guarantees shall apply:

a) To the business public entity RENFE-operator, for a maximum amount of 180,300 thousand euros.

(b) Within the total referred to in paragraph 1, the maximum limit of EUR 40,000 thousand shall be applied to guarantee the obligations arising from credit operations concerted by shipping companies domiciled in Spain for the renewal and modernisation of the Spanish merchant fleet by purchase, by purchase, with option to purchase or by leasing with option to purchase, of new, under-construction or used merchant vessels of a maximum age of five years.

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

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

The amount shall not exceed 35% of the total price of the funded vessel.

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

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

The Commission Delegated for Economic Affairs will determine the procedure for granting guarantees, the requirements that must be met for granting them, and the conditions for the effectiveness of the guarantees granted.

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

The State Company of Industrial Participations is authorised to lend guarantees in the year 2007, in relation to the credit operations they have made and with the obligations arising from the award competitions in which the commercial companies participate in the exercise of the same financial year, in which the capital directly or indirectly participates, up to a maximum limit of 1,210,000 thousand euros.

Article 54. Information on public endorsements awarded.

Government will communicate quarterly to the Congressional Budget Committees of the Deputies and the Senate the amount and main characteristics of the public guarantees granted.

Article 55. Guarantees to guarantee fixed income securities issued by Funds of Asset Titling.

One. The State may grant guarantees up to a maximum amount, during the financial year 2007, of 800,000 thousand euros, in order to guarantee fixed income securities issued by Funds for the securitisation of assets constituted under the agreements signed by the General Administration of the State and the management companies of asset-securitisation funds registered with the National Securities Market Commission, in order to improve the financing of the business productive activity.

Two. The accumulated living amount of all guarantees granted by the State to fixed income securities issued by the asset-backed securitisation funds referred to in the previous paragraph may not exceed EUR 5,500,000 thousand by 31 December 2007.

Three. The granting of the endorsements referred to in paragraph 1 of this article must be agreed by the Ministry of Economy and Finance, when the fund is set up and after the procedure has been processed.

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

Five. The establishment of the asset-backed securitisation funds referred to in the preceding paragraphs shall be exempt from all notarial duties and, where appropriate, registral.

Six. The Minister for Economic Affairs and Finance is empowered to lay down the rules and requirements to which the conventions referred to in paragraph 1 of this Article are to be adjusted.

CHAPTER III

State Relations with the Official Credit Institute

Article 56. State reimbursements to the Official Credit Institute.

One. During the year 2007, the State will reimburse the Institute of Official Credit for both the amounts it would have satisfied the financial institutions in payment of the interest adjustment operations provided for in Law 11/1983 of 16 August, of financial measures to encourage exports, and the management costs of those operations in which it has incurred.

The income deposited with the Institute of Official Credit during the year 2007, pursuant to Article 15 (2) of Royal Decree 677/1993, may be used to finance, in conjunction with the allocations that appear annually in the General Budget of the State in application 20.06.431A.444, the net result of the operations of mutual interest adjustment, when the latter is positive and corresponds to its credit by the Institute of Official Credit to the financial institution participating in the agreement. If there are positive balances in favour of the Official Credit Institute at 31 December 2007, they will be entered into the Treasury.

In addition, and in order to optimize the financial management of the reciprocal interest adjustment operations, the Institute of Official Credit may, in charge of the same income and allocations as mentioned in the preceding paragraph and in accordance with its Statutes and rules of action, arrange for itself or through financial agents of intermediation, operations of financial exchange that are intended to cover the risk that the evolution of interest rates may entail for the Treasury. The formalization of these operations of financial exchange must be authorized by the Directorate General of Trade and Investments of the Ministry of Industry, Tourism and Commerce, prior to the favorable report of the Directorate General of the Treasury and Financial Policy of the Ministry of Economy and Finance.

Two. In the case of interest subsidized by the State, in financial operations implemented through the Institute of Official Credit, the agreements of the Council of Ministers or the Government Delegation for Economic Affairs will require the prior accreditation of the reserve of credits in the General Budget of the State.

Three. The maximum amount of export credits referred to in Article 4.2 of the Regulation approved by Royal Decree 677/1993 of 7 May, which may be approved during 2007, amounts to EUR 480,000 thousand.

Four. Under the resources of the State loan referred to in the fourth paragraph of the number one of the Council of Ministers ' Agreement of 11 December 1987, the Council of Ministers, in the event of the loss of the balance existing at 31 December 2006 of the Fund of Provision constituted at the Institute of Official Credit, in accordance with the fourth paragraph of the sixth provision of the Royal Decree-Law 12/1995, of December 28, may, during the year 2007 and with justification of new needs, give the Fund up to a limit of 150,250 thousand euros.

Article 57. Information to the General Courts on the Institute of Official Credit.

The government will send a quarterly report to the Congressional Budget Committees of the Congress of Deputies and the Senate. The information shall also include the amounts reimbursed to the Institute by the State referred to in the last subparagraph of paragraph 10 of the additional twenty-second provision of Law 62/2003, of 30 December, of Fiscal, Administrative and Social Order Measures.

Article 58. Fund for Development Assistance.

One. The allocation to the Development Assistance Fund will be increased in 2007 by 1,204,893,96 thousand euros, which will be used for the purposes provided for in paragraph 2 of the additional twenty-second provision of Law 62/2003, of December 30, of Fiscal, Administrative and Social Order Measures, with the following budgetary applications:

12.03.143A.872 "Development Assistance Fund for Cooperation", 624.893.96 thousand euros.

15.21.923P.871, "Development Assistance Fund for International Financial Institutions and for External Debt Management (FIDE), " 230,000 thousand euros. 20.06.431A.871 "Development Assistance Fund for Internationalization", 350,000 thousand euros.

Two. The Council of Ministers may approve operations under the Development Assistance Fund amounting to up to EUR 1,504,893,96 000 in the course of 2007, without, in any event, the allocations used to finance the operations carried out under the Development Assistance Fund to be able to exceed the amounts indicated in the preceding paragraph, in accordance with the following distribution by Departments:

Operations at the initiative of the Ministry of Foreign Affairs and Cooperation: up to 774,893.96 thousand euros.

Operations at the initiative of the Ministry of Economy and Finance: up to 230,000 thousand euros. Operations at the initiative of the Ministry of Industry, Tourism and Trade: up to 500,000 thousand euros.

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

Three. Within the number of approvals by the Council of Ministers of Operations at the initiative of the Ministry of Foreign Affairs and Cooperation under the Development Assistance Fund, contributions of capital and financial contributions may be financed to International Organizations and Institutions, Development Programs and Multilateral Development Funds with which Spain has or subscribes the appropriate financing agreement or agreement. Capital injections and financial contributions to non-financial institutions and international institutions shall have a ceiling of EUR 250,000 thousand.

Four. The return of aid operations of the same nature that take place in the financial year 2007 shall apply to the Development Assistance Fund for the Internationalisation, respecting the limit of operations fixed to the Ministry of Industry, Tourism and Trade in the number 2 of this article.

Five. The annual compensation to the ICO set out in point 10 of the 2nd Additional Disposition of Law 62/2003 shall be effected by the three Departments mentioned in the light of the operations approved by the Council of Ministers for each of them.

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

Article 59. Fund for the granting of microcredit for basic social development projects abroad.

The allocation to the Fund for the granting of micro-credits referred to in Article 105 of Law 50/1998 of 30 December 1998, of Fiscal, Administrative and Social Order Measures, will amount, in the year 2007 to 100,000 thousand euros, and will be used for the purposes provided for in paragraph 3 of this article, as well as for the technical assistance costs of the various projects.

The Council of Ministers will be able to authorize operations from the Fund for an amount of up to 100,000 thousand euros during the year 2007.

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

TITLE VI

Tax Rules

CHAPTER I

Direct Taxes

Section 1. Tax on the Income of Physical Persons

Article 60. Update coefficients of the acquisition value.

One. For the purposes of Article 35 (2) of Law 35/2006 of 28 November of the Tax on the Income of Physical Persons and the partial modification of the Laws of Taxes on Societies, on the Income of Non-Residents and on the Heritage, for the transmissions of immovable property not affected by economic activities carried out during the year 2007, the coefficients for updating the acquisition value shall be as follows:

Year

Coefficient

1994 and earlier

1,2162

1995

1,2849

1996

1,2410

1997

1.2162

1.1926

1999

1,1486

2001

1,1261

2001

2002

1.1040

2003

1.0824

2004

1,0612

2005

1,0404

2006

1,0200

2007

1.0000

However, when the investments were made on 31 December 1994, the coefficient 1,2849 shall apply.

The application of a coefficient other than the unit shall require that the investment has been made more than one year in advance of the date of the transfer of the immovable property.

Two. For the purposes of updating the acquisition value provided for in the preceding paragraph, the coefficients applicable to immovable property affected by economic activities shall be those provided for in Article 61 of this Law.

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

1. The updating coefficients referred to in the preceding paragraph shall apply to the purchase price and to the corresponding write-downs corresponding to the purchase price, without taking into account the amount of the net increase in the value resulting from the update operations.

2. The difference between the amounts determined by the application of what was set in the previous number will be reduced by the amount of the previous value of the asset item. To determine the previous value of the updated asset item, the values that have been considered for the purposes of applying the update coefficients shall be taken.

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

4. The profit or loss shall be the result of undermining the difference between the transmission value and the book value in the amount of the monetary depreciation referred to in the preceding number.

Section 2. Corporation Tax

Article 61. Monetary correction coefficients.

One. With effect for the tax periods to be initiated during the year 2007, the coefficients provided for in Article 15.10.a) of the consolidated text of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004, according to the moment of acquisition of the transferred assets, will be as follows:

In exercise 2005

the exercise 2006

Coefficient

1 January 1984

2,1286

In the exercise 1984

1.9328

In the 1985 exercise

1.7850

In Exercise 1986

1,6804

In the 1987 exercise

1,6009

In the 1988 exercise

1.5294

In the 1989 exercise

1,4627

In the 1990 exercise

1.4054

In the 1991 exercise

1,3574

In the exercise 1992

1.3273

In the exercise 1993

1.3100

In the exercise 1994

1.2863

In the exercise 1995

1.2349

In the exercise 1996

1,1761

In the exercise 1997

1,1498

In the financial year 1998

1,1349

exercise 1999

1,1270

In exercise 2000

1,1213

In the exercise 2001

1.0983

In the 2002 exercise

1.0850

In the 2003 exercise

In exercise 2004

In the exercise 2006

1.0220

In exercise 2007

1.0000

Two. The coefficients will be applied as follows:

(a) The purchase price or cost of production, taking into account the year of acquisition or production of the assets. The coefficient applicable to the improvements shall be that corresponding to the year in which they were made.

(b) On account of the write-downs accounted for, taking into account the year in which they were made.

Three. In the case of updated assets in accordance with the provisions of Article 5 of Royal Decree-Law 7/1996 of 7 June 1996, the coefficients shall be applied to the purchase price and to the write-downs taken into account for the purchase price, without taking into account the amount of the net increase in value resulting from the updating operations.

The difference between the amounts determined by the application of the provisions set out in the previous paragraph shall be reduced by the amount of the previous value of the assets and the result shall be applied, as appropriate, to the coefficient referred to in Article 15 (10) (c) of the recast of the Company Tax Act.

The amount resulting from the transactions described in the preceding paragraph shall be reduced by the net increase in value resulting from the update operations provided for in Royal Decree-Law 7/1996, the positive difference being the amount of the monetary depreciation referred to in Article 15 (10) of the recast of the Companies Tax Act.

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

Article 62. Fractional payment of the Corporate Tax.

With regard to the tax periods beginning in 2007, the percentage referred to in Article 45 (4) of the consolidated text of the Companies Tax Law, approved by the Royal Legislative Decree 4/2004 of 5 March 2004, will be 18 percent for the fractional payment method provided for in paragraph 2 of the same. The deductions and allowances referred to in that paragraph shall include all other deductions and allowances which are applicable to the taxable person.

For the modality provided for in Article 45 (3) of the recast text of the Companies Tax Act, the percentage will be the result of multiplying by five septs the type of tax rounded up by default.

They shall be required to apply the modality referred to in the preceding paragraph by taxable persons whose volume of transactions, calculated in accordance with Article 121 of Law 37/1992 of 28 December of the Value Added Tax, has exceeded the amount of EUR 6,010,121,04 during the twelve months preceding the date of the commencement of the tax periods within the year 2007.

Section 3. Non-Resident Income Tax

Article 63. Exemption for dividends received by non-resident taxpayers.

With effect from 1 January 2007, Article 14 (1) (j) of the recast text of the Non-Resident Income Tax Act, approved by Royal Decree-Law 5/2004 of 5 March 2004, is hereby amended as follows:

" (j) dividends and participations in profits as referred to in paragraph (y) of Article 7 of Law 35/2006 of 28 November of the Income Tax of the Physical Persons and the partial modification of the Laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, obtained, without mediation of permanent establishment, by natural persons resident in another Member State of the European Union or in countries or territories with which there is an effective exchange of tax information in accordance with the provisions of paragraph 3 of this Article. the first provision of Law 36/2006 of 29 November of measures for the prevention of tax fraud, subject to the limit of EUR 1,500, which shall apply on all the yields obtained during the calendar year. '

Section 4. Local Taxes

Article 64. Tax on Real Estate.

One. For the purposes of 1 January 2007, all land-use of the real estate shall be updated by the application of the coefficient 1,02. This coefficient shall be applied in the following terms

(a) In the case of immovable property valued in accordance with the data in the Real Estate Registry, it shall apply to the value assigned to such assets for 2006.

(b) In the case of cadastral values reported for the financial year 2006, obtained from the application of partial securities approved in that financial year, it shall apply to those securities.

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

(d) In the case of rustic buildings that are valued, with effect 2007, in accordance with the provisions of paragraph 1 of the first transitional provision of the text recast of the Law of the Land Registry, the coefficient will only be applied to the cadastral value in force in 2006 for the land of the building not occupied by the buildings.

Two. The following are excluded from the updating of this article: the cadastral values obtained from the application of the Ponences of total values approved between 1 January 1997 and 30 June 2002, as well as the values obtained from the application of the partial values adopted from the first of the dates indicated in the municipalities in which the second article of Law 53/1997 has been applied, of 27 November, which partially modifies Law 39/1988, of 28 December, regulating the local farms, and establishes a reduction in the tax base of the Property Tax.

Three. The increase in the cadastral values of the real estate provided for in this article will have no effect on the tax base of the agricultural holdings that conditions the inclusion in the Special Agrarian System of Social Security of the Workers for Account Own, which will continue to be governed by its specific legislation.

Article 65. Tax on Economic Activities.

A note is added to the group 042, "Acarne de carne", contained in the first section of the Tariff of the Tax on Economic Activities, approved by the Royal Legislative Decree 1175/1990, of 28 September, for which the rates and the instruction of the Tax on Economic Activities are approved, which is worded as follows:

"Note: The payment of the quotas of any of the epigraps of this group empowers for incubation, provided that the birds obtained are destined to holdings of the taxable person classified in this group."

CHAPTER II

Indirect Taxes

Section 1. Tax on Heritage Transmissions and documented legal acts

Article 66. Scale for transmissions and rehabilitation of bulk and nobiliary titles.

With effect from January 1, 2007, the scale referred to in the first paragraph of Article 43 of the recast of the Law on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by the Royal Legislative Decree 1/1993 of 24 September, will be as follows:

Scale

Direct Transmissions

-

Euros

Cross-missions

-

Euros

Foreign title recognition and recognition

-

Euros

1. º For each title with greatness

2,444

6.126

14,688

2. º For each untitled greatness

1,747

4,380

10.486

3. º For each title without greatness

697

1,747

4.203

Article 67. Amendment of Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands.

With effect from 1 January 2007, the following amendments are introduced in Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands:

One. Paragraph 4. of Annex I, No 1, is amended as follows:

" 4. The vehicles for persons with reduced mobility referred to in Annex I, number 20 of the Royal Legislative Decree 339/1990, of 2 March, approving the articulated text of the Law on Traffic, Circulation of Vehicles to Motor and Road Safety, in the wording given by Annex II A of Royal Decree 2822/1998, of 23 December, approving the General Regulation of Vehicles, and wheelchairs for the exclusive use of persons with disabilities. Vehicles intended for use as self-taxis or special self-passenger cars for the carriage of disabled persons in a wheelchair, either directly or prior to their adaptation, as well as motor vehicles which, on the basis of adaptation or not, are normally intended to carry persons with disabilities in a wheelchair or with reduced mobility, irrespective of who is the driver of such vehicles.

The application of the reduced tax rate to vehicles covered by the preceding paragraph will require prior recognition of the right of the acquirer, who must justify the vehicle's destination.

For the purposes of this Law, people with disabilities will be considered to be disabled with a disability equal to or greater than 33 percent. The degree of disability shall be accredited by certification or resolution issued by the Migration and Social Services Institute or the competent authority of the Autonomous Community. "

Two. Paragraphs 5 and 6 of Annex I, No 1, shall be repealed.

Three. In Annex I, paragraph 3, paragraph 3 is added, which is drawn up as follows:

"3. The repair services of the vehicles and the wheelchairs referred to in the first subparagraph of paragraph 4. of the preceding number 1 and the services for the adaptation of the autocabs and autobuses for persons with disabilities and the motor vehicles referred to in the second and third paragraphs of the same precept, regardless of who is the driver of the vehicle."

Section 2. Special Taxes

Article 68. Tax on Hydrocarbons.

With effect from January 1, 2007, the entries 1.3 and 1.5 of the 1. th rate of Article 50.1 of Law 38/1992, of December 28, of Special Taxes, which are worded as follows:

Heading 1.3 Gasoils for general use: EUR 278.00 per 1,000 litres.

Heading 1.5 Fueloils: EUR 14.00 per tonne.

CHAPTER III

Other Tributes

Article 69. Fees.

One. From 1 January 2007, the rates of fixed amount of the State Treasury will be raised to the amount resulting from the application of the coefficient 1.02 to the amount payable during the year 2006, taking into account the provisions of article 66.One of Law 30/2005, of 29 December, of the General Budget of the State for the year 2006.

The rates that would have been created or specifically updated by rules issued in 2006 are excepted from the previous paragraph.

The charges payable by the Central Traffic Head shall be adjusted, once the coefficient indicated above, to the nearest 20 cent of euro. When the amount to be adjusted is a multiple of 10 euro cents, it will be raised to the multiple of 20 cents immediately above that.

The charges payable by the Directorate-General for Road Transport provided for in Article 27 of Law 13/1996 of 30 December 1996 on Fiscal, Administrative and Social Order Measures shall be adjusted, after applying the coefficient indicated above, to two decimal places by default if the third decimal place is less than five decimal places, otherwise.

The fees payable by the Directorate-General of the Police, on the issue of the passport and the National Identity Document and on the issue of the loss of the latter document, will be adjusted, once the coefficient indicated above, to the nearest multiple of 10 euro cents; when the amount of the hundredths to be adjusted is 5 cents, it will be raised to the multiple of 10 cents of immediate euro superior to that.

Two. With regard to the port charges laid down in Law 48/2003 of 26 November 2003 on the economic system and the provision of services of ports of general interest, it is exempt from the application of the increase provided for in paragraph 1 to the rate for the special use of the public domain in the exercise of commercial, industrial and service activities, by providing for a specific updating regime for the same, as well as the rate of sports and recreational craft.

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

Four. For the year 2007, the fixed rates and rates set out in Article 3 (4) of the Royal Decree-Law 16/1977 of 25 February, which regulate the criminal, administrative and fiscal aspects of the games of luck, send or chance, in the amount payable during the year 2006, are maintained in accordance with the provisions of article 66.Three of Law 30/2005 of December 29, of General Budget of the State for the year 2006.

Article 70. Quantification of the rate per reserve of the radio public domain.

One. The rate per reserve of radio public domain established in Law 32/2003 of 3 November, General of Telecommunications, must be calculated by means of the expression:

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

Where:

T = is the annual rate per radio public domain reservation.

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

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

F (C1, C2, C3, C4, C5) = is the function that relates the five Cicoefficients. This function is the product of the five coefficients indicated above.

The amount, in euros, to be met by way of this annual fee will be the result of dividing by the type of conversion contemplated in Law 46/1998, of December 17, of Introduction of the Euro, the result of multiplying the quantity of radio reserve units of the public domain reserved by the value that is assigned to the unit:

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

In cases of radio public domain 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 same, which according to the National Statistics Institute is 505,990 square kilometers.

In the radio communications services that come, the area to be considered may include, where appropriate, the corresponding to the Spanish territorial sea.

To set the value of the parameters C1 to C5 in each radio communications service, the meaning attributed to them by Law 32/2003 of 3 November, General of Telecommunications and the regulatory norms that develop it has been taken into account. These five parameters are as follows:

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

Number of frequencies per grant or authorization.

Urban or rural area.

Service Zone.

2. º Coefficient C2: Type of service for which it is intended to be used and, in particular, whether it has been used for the public service obligations set out in Title III of the General Telecommunications Law. The following concepts are valued:

Support other networks (infrastructure).

Delivery to third parties.

Self-Benefit.

Telephony services with exclusive rights.

Broadcasting Services.

3. º Coefficient C3: Spectrum band or sub-band. The following concepts are valued:

Radio characteristics of the band (the suitability of the band for the requested service).

Band usage forecasts.

Unique or shared use of the sub-band.

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

Conventional networks.

Random allocation networks.

Modulation on radio links.

Radiation diagram.

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

Non-commercial experiences.

Economic profitability of the service.

Social interest of the band.

Uses derived from market demand.

Population Density.

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

Below are the weighting factors of the different coefficients, as well as their possible margin of valuation against the reference value. This reference value is the default, which applies 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 occupancy of the different frequency bands for a given service. For these purposes, a tabulation has been made in frequency margins, the lower and upper ends of which comprise the bands typically used in the respective services. This parameter also covers the geographical area of use, generally distinguishing between areas of high interest and high use, which are assimilated to large urban concentrations, and low-interest areas and low-use areas such as rural environments. It is part of a unit or reference value for the less congested bands and in the geographical areas of low utilisation, raising the relative cost up to a maximum of two for these concepts for the most demanding frequency bands and in areas of high interest or use.

Concept

Value Scale

Observations

value.

1

Application to one or more modes on each service.

Margin.

1 to 2

-

/Low Utilization Zone.

+ 25%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

Demand for the band.

Up to + 20%

Concessions and users.

Up to + 30%

Coefficient C2: By this coefficient, a distinction is made between the self-supply networks and those that are intended to provide third parties with a radio communications service with economic consideration. The latter has taken into account the consideration in its case of public service, taking into consideration in the value of this coefficient the bonus for public service set out in Annex I of Law 32/2003, of 3 November, General of Telecommunications, which is included in the value that is established for this parameter.

Concept

Value Scale

Observations

value.

1

Application to one or more modes on each service.

Margin.

1 to 2

-

third-party/self-service.

Up to + 10%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

Coefficient C3: With the coefficient C3 the possible modalities of granting of the radio public domain reservation of a certain frequency or sub-band of frequencies, with exclusive or shared character with other users in a given geographical area, are considered. These possibilities are applicable in the case of the mobile service. For other services, the reservation of radio public domain must be exclusive by the nature of the radio. Those reservations requested in bands not suitable for the service, according to the trends of utilization and forecasts of the National Frequency Attribution (CNAF), are penalized with a higher rate, in order to favor the trend towards the harmonization of the radio uses, which is reflected in the assessment of this coefficient.

Concept

Value Scale

Observations

value.

1

Application to one or more modes on each service.

Margin.

1 to 2

-

exclusiv/shared frequency.

Up to + 75%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

Suitability of the frequency band.

Up to + 60%

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

Concept

Value Scale

Observations

value.

2

Application to one or more modes on each service.

Margin.

1 to 2

-

technology/reference technology.

Up to + 50%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

Coefficient C5: This coefficient considers the social relevance aspects of a given service to other services of similar nature from the radio point of view. It also provides for the relative economic interest or profitability of the service provided, by taxing more per unit of bandwidth those services of high interest and profitability vis-à-vis others which, while being similar from the radio point of view, offer a very different profitability and have different consideration from the point of view of social relevance.

In broadcasting, given the peculiarities of the service, it has been considered a determining factor in determining the rate of a certain reservation of radio public domain, the population density within the service area of the station considered. Where the frequency reserve is intended for the performance of emissions of an experimental nature and without economic consideration for the holder of the same, nor any other purpose for the research and development of new technologies over a limited and defined period of time, the value of the coefficient C5 in these cases shall be 15% of the overall value.

Concept

Value Scale

Observations

value.

1

Application to one or more modes on each service.

Margin.

0

-

Profitability.

Up to +30%

Application based on specific criteria for services and frequency bands in the affected modes and concepts.

interest service.

Up -20%

Population.

Up to +100%

-commercial experiences.

-85%

Calculation of the rate per radio public domain reserve.

Radio services and modalities considered.

The following groups or classifications are considered:

1. Mobile services.

1.1 Land mobile service and other partners.

1.2 Land mobile service with national coverage.

1.3 Automatic Mobile Telephony Systems (TMA).

1.4 Maritime Mobile Service.

1.5 Aircraft mobile service.

1.6 Mobile satellite service.

2. Fixed service.

2.1 Fixed Point-to-Point Service.

2.2 Fixed point to multipoint service.

2.3 Fixed satellite service.

3. Broadcasting Service.

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

Short-wave (OC) radio broadcast.

Radio frequency modulation (FM). Terrestrial digital sound broadcasting (T-DAB).

3.2 Television.

Television (analog).

Digital Terrestrial Television (DVB-T).

3.3 ancillary services to broadcasting.

4. Other services.

4.1 Radionavigation.

4.2 Radiodetermination.

4.3 Radiolocation.

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

4.5 Services not covered by previous paragraphs.

Taking into account these groups of radio services, the possible frequency bands for the provision of the service and the five coefficients with their corresponding concepts or factors to consider to calculate the rate of different reserves of public domain radio of a given service, the modalities are obtained that are indicated below.

1. Mobile services.

1.1 Land mobile service and associated services.

The radio public domain reserves for terrestrial mobile service networks and other modalities such as ship movement and port operations and narrow band monocannals are included in this classification.

The five parameters set out in Article 73 of the General Telecommunications Law require that the land mobile service network be distinguished, at least the following modalities, and that the criteria for setting the rate of a given reservation will be differentiated.

In each embodiment, the frequency margins have been tabulated that need to be distinguished for the purpose of calculating the rate to take into account the relative occupation of the different frequency bands and other aspects covered by the General Telecommunications Law, such as the suitability or otherwise of a certain frequency band for the service considered.

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

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

1.1.1 Mobile service fixed allocation/shared frequency/low utilization/self-benefit zone.

In these cases, the area to be considered is the one on the corresponding radio public domain reservation, establishing a minimum area of 1,000 square kilometers.

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

1112

1.6

1115

1115

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.25

1

1.3

0.4525

1111

1.7

1.25

1

1.3

1112

1112

1,25

1.1

1.3

0.4746

1113

400-1,000 MHz

1,25

1.2

1.3

0.4414

1114

1,000-3,000 MHz

1.1

1.25

1.1

1.3

1115

1

1.25

1.2

1.3

0.4414

1116

1116

1116

1.1.2 Mobile service fixed allocation/frequency compartment/high utilization/self-benefit zone.

In these cases, the area to be considered is the one on the corresponding radio public domain reservation, establishing a minimum area of 1,000 square kilometers.

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

1,8

1,15

1126

1125

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.4

1.25

1

1.3

0.4525

1121

100-200 MHz

2

1.25

1

1.3

1122

1122

1,25

1.1

1.3

0.4746

1123

400-1,000 MHz

1,25

1,1

1,1

1,000-3,000 MHz

1,000-3,000 MHz

1.25

1.25

1.1

1.3

1125

1125

1.25

1.2

1.3

0.4414

1126

1126

1.1.3 Mobile service fixed allocation/exclusive frequency/low utilization/self-benefit zone.

In these cases, the area to be considered is the one on the corresponding radio public domain reservation, establishing a minimum area of 1,000 square kilometers.

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

1132

1,6

1135

1135

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1,25

1.5

1.3

0.4525

1131

1.7

1.25

1.5

1.3

1132

1132

1,65

1,65

1.3

0.4746

1133

400-1,000 MHz

1,25

1.8

1.3

0.4414

1134

1,000-3,000 MHz

1.1

1.25

1.65

1.3

1135

1

1.25

1.8

1.3

0.4414

1136

1136

1.1.4 Mobile service fixed allocation/exclusive frequency/high utilization/self-service area.

In these cases, the area to be considered is the one on the corresponding radio public domain reservation, establishing a minimum area of 1,000 square kilometers.

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

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.4

1.25

1.5

1.3

0.4525

1141

100-200 MHz

2

1.25

1.5

1.3

1142

1142

1,25

1,65

1.3

0.4746

1143

400-1,000 MHz

1,25

1.8

1.3

0.4414

1144

1,000-3,000 MHz

1.25

1.25

1.65

1.3

0.4414

1145

3,000 MHz

1.15

1.25

1.8

1.3

0.4414

1146

1.1.5 Mobile service fixed allocation/exclusive frequency/any zone/benefit to third parties.

In these cases the area to be considered is the one in the corresponding reserve of radio public domain, establishing a minimum area of 1,000 square kilometers.

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

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.4

1.375

1.375

1.3

0.4525

1151

100-200 MHz

2

1.375

1.5

1.3

1152

1152

1,375

1.65

1.3

0.4746

1153

400-1,000 MHz

1.375

1.375

1.375

1.3

0.4414

1154

1,000-3,000

1.25

1.375

1.65

1.3

0.4414

1155

> 3,000 MHz

1.15

1.375

1.8

1.3

0.4414

1156

1.1.6 Mobile service random allocation/exclusive frequency/any zone/self-benefit.

In these cases the area to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area of 1,000 square kilometers.

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

1.7

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1,1

1.25

1

1,1434

1161

1161

1.25

2

1

1162

1162

1.25

2

1

0.1434

1163

400-1,000 MHz

1.25

1.25

1

0.1434

1164

1,000-3,000 MHz

1.1

1.25

2

1

0.1434

1165

> 3,000 MHz

1

1.25

2

1

0.1434

1166

1.1.7 Mobile service random allocation/exclusive frequency/any zone/benefit to third parties.

In these cases the area to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area of 1,000 square kilometers.

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

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1,375

1.375

1

0.1434

1171

100-200 MHz

1.6

1.375

2

1

0.1434

1172

200-400 MHz

1.7

1.375

2

1

0.1434

1173

400-1,000 MHz

1.4

1.375

2

1

0.1434

1174

1.000-3,000

1.1

1.375

2

1

1

0.1434

1175

> 3,000 MHz

1

1.375

2

1

0.1434

1176

1.1.8 Radiobussare (frequency exclusive/any zone/benefit to third parties).

In these cases the area to be considered is the one that appears in the corresponding reserve of radio public domain.

In national networks, the area value for the entire national territory will be applied.

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

1183

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

F < 50 MHz UN-34

2

2

2

18,757

1181

50 < f < 174 MHz

1

2

1

1.5

1182

CNAF note UN-24

1

2

1.3

1

0.3310

1183

1183

1183

1.1.9 Short-range devices: Telemands, alarms, data, etc. /any area.

Short-range device installations are included under this heading whenever the network coverage radius is no greater than 3 kilometers in any direction.

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

The bandwidth (kHz) to be taken into account is the result of multiplying the value of the pipeline (10, 12.5, 25 or 200 kHz) in the cases that are applied by the number of frequencies used. If, by virtue of the technical characteristics of the emission, no channelling is applicable between those indicated, the bandwidth of the name of the issue shall be taken or, failing that, the whole of the corresponding frequency band for these applications shall be applied to the CNAF.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 50 MHz

1,25

1.5

1

18,757

1191

50-174 MHz

1.8

1.25

1.5

1

18,757

1192

406-470 MHz.

2

1.25

1.5

1

18,757

1193

862-870 MHz.

1.7

1.25

1.5

1

18,757

1194

> 1,000 MHz

1.5

1.25

1.5

1

18,757

1195

1.2 Land mobile service of national coverage.

1.2.1 Mobile service fixed allocation/national coverage networks. In these cases the area to be considered is the one corresponding to the entire national territory.

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

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.4

1.375

1,375

1.25

8,440 10-3

1211

100-200 MHz

2

1.375

2

1.25

8,440 10-3

1212

1212

1.375

2

1.25

8,440 10-3

1213

400-1,000 MHz

1.7

1.375

2

1.25

8,440 10-3

1214

1,000-3,000 MHz.

1.25

1.375

2

1.25

8,440 10-3

1215

3,000 MHz

1.15

1.375

2

1.25

8,440 10-3

1216

1.2.2 Mobile service random allocation/national coverage networks.

In these cases the area to be considered is the one corresponding to the entire national territory.

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

1.7

1225

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 100 MHz

1.375

1.375

1

9.019 10-3

1221

100-200 MHz

1.6

1.375

2

1

9.019 10-3

1222

1.375

2

1

9.019 10-3

1223

400-1,000 MHz

1.4

1.375

2

1

9.019 10-3

1224

1.000-3,000 MHz

1.1

1.375

9.019 10-3

1225

1

1.375

1.375

2

1

9,019 10-3

1226

1.3 Automatic Mobile Telephony Systems (TMA) and associated.

The modes referred to in this section are as follows:

1.3.1 Rural cellular access telephone system.

The area to be considered is that corresponding to the entire national territory.

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

1311

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

CNAF notes UN: 40, 41

1

1,437

-2

1311

1

1

1.3.2. GSM system (benefit to third parties).

The area to be considered is that corresponding to the entire national territory.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of the pipeline (200 kHz) by the number of frequencies used.

1321

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

CNAF notes UN: 41, 43, 44

2

1

1.8

3,406 10-2

1321

1.3.3 System DCS-1800 (third-party capability).

The area to be considered is that corresponding to the entire national territory.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of the pipeline (200 kHz) by the number of frequencies used.

1331

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

CNAF note UN: 48

2

1

1.6

3.066 10-2

1331

1.3.4 TFTS system (frequency exclusive/any zone/benefit to third parties).

This service has been deleted.

1.3.5 Third Generation Mobile Communications, UMTS System (third-party capability).

The area to be considered is that corresponding to the entire national territory. The bandwidth (kHz) to be taken into account is the result of multiplying the value of the pipeline (5,000 kHz) by the number of frequencies used.

frequencies

coefficients

Mode

C2

C3

C4

C5

CNAF note UN: 48.

2

2

1

1.5

4,087 10-2

1351

1.3.6 European Rail Communications System (GSM-R).

The surface to be considered is the one that results from multiplying the sum of the lengths of all road paths, expressed in kilometers, by a width of ten kilometers.

The bandwidth to be taken into account shall be the total allocated bandwidth expressed in kHz.

frequencies

coefficients

Mode

C2

C3

C4

C5

CNAF note UN: 40.

2

2

1

1.8

0.02703

1361

1.4 Maritime Mobile Service.

1.4.1 Maritime mobile service.

In these cases, the area to be considered is the one on the corresponding radio public domain reservation.

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

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 30 MHz

1.25

1

1411

1411

30-300 MHz

1.3

1.25

1.25

1

0.9352

1412

1.5 Aircraft mobile service.

1.5.1 Aircraft Mobile Service.

In these cases, the area to be considered is the one on the corresponding radio public domain reservation.

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

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 30 MHz

1.25

1

0.1102

1511

30-300 MHz

1.3

1.25

1.25

1

0.1102

1512

1.6 Mobile satellite service.

In this service the area to be considered will be the area of the authorized service area of the system or the station in question which, in general, will be the one corresponding to the entire national territory, establishing a minimum area of 100,000 square kilometers.

The bandwidth for each frequency will be the bandwidth reserved for the system, the sum of the bandwidth of the uplink and the bandwidth of the downlink being computed.

1.6.1 Mobile satellite communications service.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

the frequencies predicted in the CNAF

1

1.25

1

1

18.75 10-4

1611

1.6.2 Satellite mobile service by satellite.

frequencies

coefficients

Mode

C2

C3

C4

C5

10-15 GHz

1

1

1

1

0.832 10-5

1621

1500-1700 MHz

1

1

1

1

7.548 10-5

1622

1622

1.6.3 Satellite mobile service.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

1500-1700 MHz

1

1

1

1

2,358 10-4

1631

2. Fixed service.

2.1 Fixed Point-to-Point Service.

In each of the tabulated frequency margins the service considered may be provided only in the frequency bands intended for it in the CNAF.

In general, for frequency reservations of the fixed point-to-point service, it shall be applied for the purposes of calculating the rate, the mode of geographical area of high use in those individual vanos or part of an extensive radio network, in which some of the extreme stations of the vanos are located in some population with more than 250,000 inhabitants, or in their vicinity or the main beam of the radio link it passes through to its receiving station. In addition, for those of radio links where frequencies with double polarization are reserved, it will be considered, for the purposes of the calculation of the rate, as if it were the reserve of a double number of frequencies.

For each frequency used, its nominal value shall be taken regardless of whether the ends of the channel may comprise two of the tabulated frequency margins, and if this nominal value coincides with one of those extremes, the margin for which the rate is lower shall be taken.

2.1.1 Fixed Point-to-Point/Frequency Service/Low Utilization/Self-Benefit Zone.

The surface to be considered is the one that results from multiplying the sum of the lengths of all the vanes by a width of one kilometer. The bandwidth (kHz) to be taken into account is the result of multiplying the value of the used pipeline or, failing that, the bandwidth, according to the denomination of the emission, will be taken by the number of frequencies used in each direction of the radio link.

1

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1

1.3

1.25

0.6003

2111

1,000-3,000 MHz.

1.25

1

1.45

1.2

0.6003

2112

3.000-10,000 MHz.

1.25

1

1.15

1.15

0.5630

2113

10-24 GHz

1.2

1

1.1

1.15

0.5065

2114

24-39.5 GHz

1.1

1

1.05

1.1

0.5065

2115

39.5-105 GHz

1

1

1

0.4690

2116

1

2.1.2 Fixed Point-to-Point/Frequency Service/High Utilization/Self-Benefit Zone.

The surface to be considered is the one that results from multiplying the sum of the lengths of all the vanes by a width of one kilometer.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of the used pipeline, or, failing that, the bandwidth will be taken, according to the denomination of the emission, by the number of frequencies used in each direction of the radio link.

1

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1.25

0.6003

2121

1.000-3,000 MHz.

1.55

1

1.45

1.2

0.6003

2122

3.000-10,000 MHz.

1.55

1

1.15

1.15

0.5630

2123

10-24 GHz

1.5

1

1.1

1.15

0.5065

2124

24-39.5 GHz

1.3

1

1.05

1.1

0.5065

2125

39.5-105 GHz

1

1

0.4690

2126

1

2.1.3 Fixed Point-to-Point/Frequency Service/Low-Use Zone/Benefit to Third Parties.

This item has been deleted.

2.1.4 Fixed point-to-point/frequency-exclusive service/high utilization/benefit to third-party zone.

This item has been deleted.

2.1.5 Fixed point-to-point/frequency service exclusiv/benefit to third parties.

The surface to be considered is the one that results from multiplying the sum of the lengths of all the vanes by a width of one kilometer.

The bandwidth (kHz) to be taken into account is the result of multiplying the value of the used pipeline or, failing that, the bandwidth will be taken, according to the denomination of the emission, by the number of frequencies used in each direction of the radio link.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1

1.3

1.25

0.1666

2151

1,000-3,000 MHz.

1.25

1

1.7

1.2

0.1666

2152

3.000-10,000 MHz.

1.25

1

1.15

1.15

0.1562

2153

10-24 GHz

1.2

1

1.1

1.15

0.1405

2154

24-39.5 GHz

1.1

1

1.05

1.1

0.1405

2155

39.5-105 GHz

1

1

1

1

0.1301

2156

2.1.6 Fixed Point-to-Point Service/Spectrum Reserves throughout the national territory.

In such cases, for the purpose of calculating the corresponding fee, the reserved bandwidth, expressed in kHz, shall be considered on the area corresponding to the entire national territory, with complete independence from the reuse made of all or part of the allocated band.

1,000-3,000 MHz.

1

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1

1.3

1.25

2,2680 10-3

2161

1.25

1

1.2

1.2

2,2680 10-3

2162

3.000-10,000 MHz.

1.25

1

1.15

1.15

2,2680 10-3

2163

10-24 GHz

1.2

1

1.1

1,15

2,2680 10

2164

24-39.5 GHz

1.1

1

1.05

2,2680 10-3

2165

1

1

1

2.2680 10-3

2166

1

1

1

1

1

1

1

2.1.7 Fixed point-to-point, high-density service in any area.

For the fixed point-to-high-density service, in non-coordinated frequencies with other authorisations of use in the same area, for the purposes of determining the area to be considered in the calculation of the fee, for each authorised vane the result of multiplying a nominal length of 1,5 kilometres by a width of one kilometre.

The bandwidth (expressed in kHz) to be taken into account for each authorized channel is the one corresponding to the channel used in the link (50 MHz, 100 MHz, other). In its defect the bandwidth of the denomination of the issue will be taken.

0.106

frequencies

coefficients

Mode

C2

C3

C4

C5

CNAF: Note UN-126.

1.12

1

1.10

2

0.106

2171

64-66 GHz

1.12

1

1.05

0.106

2172

1

1

1

1

2

0.106

2173

2.2 Fixed point to multipoint service.

In each of the tabulated frequency margins the service considered may be provided only in the frequency bands intended for it in the CNAF.

For each frequency used, its nominal value shall be taken regardless of whether the ends of the channel may comprise two of the tabulated frequency margins, and, if this nominal value coincides with one of those extremes, the margin for which the rate is lower shall be taken.

2.2.1 Fixed Point-to-Multipoint/Frequency Service/Any Zone/Self-Benefit.

The area to be considered is the service area indicated in the corresponding radio public domain reservation, with the exception indicated in 2.2.4.

Bandwidth (kHz) to be taken into account will get the characteristics of the emission.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.5

1

1.3

1.25

0.1875

2211

1,000-3,000 MHz.

1.35

1

1.25

1.2

0.1593

2212

3.000-10,000 MHz.

1.25

1

1.15

1.15

0.0937

2213

10-24 GHz

1.2

1

1.1

1.15

0.1406

2214

24-39.5 GHz

1.1

1

1.05

1.1

0.1406

2215

39.5-105 GHz

1

1

1

1

0.0937

2216

2.2.2 Fixed point to multipoint/frequency service exclusiv/any zone/benefit to third parties.

This item has been deleted.

2.2.3 Fixed point to multipoint/frequency exclusive service/any zone.

This item is exclusively applicable to the securities referred to in paragraph Three (b) of this Article and during the period to which it relates.

The area to be considered is the service area indicated in the corresponding radio public domain reservation, with the exception indicated in 2.2.4. The bandwidth (kHz) to be taken into account will be obtained from the characteristics of the emission.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1.25

0.0522

2231

1.000-3,000 MHz.

1.35

1

1.25

1.2

0.0443

2232

3.000-10,000 MHz.

1.25

1

1.15

1.15

0.0261

2233

10-24 GHz

1.2

1

1.1

1.15

0.00390

2234

24-39.5 GHz

1.1

1

1.05

1.1

0.00390

2235

39.5-105 GHz

1

1

1

1

0.0261

2236

2.2.4 Fixed point to multipoint service/band reserves throughout the national territory.

In such cases, for the purpose of calculating the corresponding fee, the reserved bandwidth, expressed in kHz, shall be considered on the area corresponding to the entire national territory, with complete independence from the reuse made of all or part of the allocated band.

1

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 1,000 MHz

1.3

1

1.3

1.25

2.403 10-3

2241

1,000-3,000 MHz.

1.35

1

1.25

1.2

2.403 10-3

2242

3.000-10,000 MHz.

1.25

1

1.15

1.15

2.403 10-3

2243

10-24 GHz

1.2

1

1.1

1,15

2.403 10

2244

24-39.5 GHz

1.1

1

1.05

2.403 10-3

2245

1

1

1

2.403 10-3

2246

1

1

1

1

1

1

1

2.3 Fixed satellite service.

In this service the area to be considered will be the area of the service area that, in general or in case of not being specified, will correspond to the area of the entire national territory, with the minimums that are specified. For the different types of link, the area to be considered is detailed in each heading.

The bandwidth for each frequency shall be the bandwidth of the denomination of the emission, with both the bandwidth of the uplink and the bandwidth of the downlink being computed, each with their respective surfaces; the broadcasting connection links are excepted, which, because they are an uplink, will only be computed by the bandwidth of the same. The following sections are considered within this service:

2.3.1. Fixed point-to-point satellite service, including connection links to mobile satellite service, and satellite broadcasting contribution links (point to multipoint).

On the point-to-point links for both the uplink and the downlink will be considered to be a surface of 31,416 square kilometres, in this category the point-to-point broadcast contribution links are considered to be included. In the point-to-multipoint contribution links, a surface of 31,416 square kilometres shall be considered for the uplink and for the downlink shall be considered as the area of the service area which shall, in general, correspond to the area of the entire national territory, with a minimum area of 100,000 square kilometres being established.

1,0

1,20

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 3,000 MHz.

1.50

1.25

1.50

1.20

1,875 10-4

2311

3000-30000 MHz

1.25

1.25

1.15

1,15

1,875 10-4

2312

1,25

1,20

1,20

1,875 10-4

2314

2.3.2 Broadcasting (audio and television) service connection links by satellite.

For connection links (uplink) of the satellite broadcasting service (sound and television), a surface of 31,416 square kilometres will be considered.

2.3.3 VSAT services (satellite data business networks), SNG (mobile satellite reporting links), SIT (interactive satellite terminal networks) and SUT (satellite user terminal networks).

The surface of the service area shall be considered, with a minimum area of 10,000 square kilometres being established. In the case of SNG links, an area of 20,000 square kilometres will be considered. In all previous cases, the surface will be taken both in transmission and in reception, regardless of the number of transmitting and receiving stations.

frequencies

coefficients

Mode

C2

C3

C4

C5

f < 3,000 MHz.

1.50

1.25

1.50

1.20

5.5 10-4

2331

3000-30000 MHz

1.25

1.25

1.20

1,20

5.5 10-4

2332

1.0

1,20

1,20

5.5

-4

5.5 10-4

2334

3. Broadcasting service.

In the calculation of the amount to be met by way of annual rate per reserve of any frequency consideration shall be given to the considerations for broadcasting services (sound and television):

In general, the area S, expressed in square kilometers, will be that corresponding to the service area. Therefore, in the broadcasting services (sound and television) which have as their object the national coverage, the area of the service area shall be the area of the national territory and the rate shall not be assessed individually for each of the stations necessary to achieve such coverage. Similarly, in the broadcasting services (sound and television) which have as their object the autonomic coverage, the area of the service area will be the area of the corresponding autonomous territory and the rate will not be assessed individually for each of the stations necessary to achieve this coverage.

Bandwidth B, expressed in kHz, is indicated for each service type in the following sections, as it depends on the technical characteristics of the emission. In the case of broadcasting services (sound and television) which are covered by national coverage or any of the autonomous coverage, the bandwidth to be applied shall be that corresponding to the type of service concerned and equal to that which would apply to a service station considered individually.

In the service modalities for which the geographical area is qualified, it is considered that this is a zone of high interest and profitability when the service area includes some provincial or regional capital or other localities with more than 50,000 inhabitants. In the broadcasting service, the parameter C5 is weighted by a factor k, function of the population density, obtained on the basis of the population census in force, in the service area, according to the following table:

up to 6,000 hb/km2

density

Factor k

to 100 inhabitants/km2

0.015

100 hb/km2 and up to 250 hb/km2

0.050

250 hb/km2 and up to 500 hb/km2

0.085

500 hb/km2 and up to 1,000 hb/km2

0,120

1,000 hb/km2 and up to 2,000 hb/km2

0.155

2,000 hb/km2 and up to 4,000 hb/km2

4,000 hb/km2

0.225

to 6,000 hb/km2 and up to 8,000 hb/km2

0,450

to 8,000 hb/km2 and up to 10,000 hb/km2

0.675

Greater than 10,000 hb/km2 and up to 12,000 hb/km2

0,900

than 12,000 hb/km2

1,125

The frequency bands for the provision of radio and television broadcasting services shall in any case be those 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 that table that do not cause disturbances to legally authorized radio stations. Such uses, either temporary or experimental, shall also be taxed at a rate per radio public domain reserve, the amount of which shall be assessed in accordance with the general criteria of the service to which the criteria corresponding to the reserved frequency band can be assimilated or, where appropriate.

For the broadcasting service (sound and television) by satellite, only the upstream links from the national territory, which are classified as connection links within paragraph 2.3.2 of the satellite fixed service, shall be considered.

The satellite broadcasting contribution (sound and television) links are also classified as such within the scope of paragraph 2.3.1 of the fixed satellite service.

3.1 Sound Broadcasting.

The following modalities are distinguished for the purpose of calculating the rate per radio public domain reservation:

3.1.1 Long-wave and medium-wave audio broadcasting:

The area S, expressed in square kilometers, will be the one for the service area.

The bandwidth B will be 9 kHz in the dual-band and 4.5-kHz modulation systems in the single-band modulation systems.

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

148.5 to 283.5 kHz

1

1

1.25

625,637 k

3111

526.5 to 1.606.5 kHz.

1

1

1.5

1.25

625,637 k

3112

3.1.2 Short-wave sound broadcasting.

In the case of short wave sound broadcasting, the area S, expressed in square kilometres, corresponds to the area of the national territory and the population density corresponds to the national population density.

The bandwidth B will be 9 kHz in the dual-band and 4.5-kHz modulation systems in the single-band modulation systems.

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

3 to 30 MHz according to CNAF.

1

1

1

1.25

312,816 k

3121

3.1.3 Sound broadcasting with frequency modulation in areas of high interest and profitability.

The area S, expressed in square kilometers, will be the one for the service area.

The bandwidth B will be 180 kHz in the monophonic systems, of 256 kHz in the stereophonic systems and 300 kHz in the systems with supplementary subcarriers.

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

87.5 to 108 MHz

1.25

1

1.5

1.25

12.56 k

3131

3.1.4 Radio broadcasting with frequency modulation in other areas.

The area S, expressed in square kilometers, will be the one for the service area.

The bandwidth B will be 180 kHz in the monophonic systems, 256 kHz in the stereophonic systems and 300 kHz in the systems with supplementary subcarriers.

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

87.5 to 108 MHz.

1

1

1.5

1.25

12.56 k

3141

3.1.5 Earthly digital audio broadcasting in areas of high interest and profitability.

The area S, expressed in square kilometers, will be the one for the service area.

Bandwidth B will be 1,536 kHz in systems with UNE ETS 300 401.

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

195 to 223 MHz

1,25

1

1

0.361 k

3151

1.452 to 1.492 MHz

1.25

1

1

1

1

1

1

1

0.361 k

3152

3.1.6 Earthly digital audio broadcasting in other areas.

The area S, expressed in square kilometers, will be the one for the service area.

Bandwidth B will be 1,536 kHz in systems with UNE ETS 300 401.

1,452 to 1.492 MHz.

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

195 to 223 MHz

1

1

1

0.361 k

3161

1

1

1

1

0.361 k

3162

3.2 Television.

The following modalities are distinguished for the purpose of calculating the rate per radio public domain reservation:

3.2.1 analogue television in areas of high interest and profitability.

The area S, expressed in square kilometers, will be the one for the service area. The bandwidth B shall be 8,000 kHz in the systems with the G/PAL standard.

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

470 to 830 MHz

1.25

1

1,25

0,54 k

0,54 k

3212

3.2.2 analogue television in other areas.

The area S, expressed in square kilometers, will be the one for the service area.

Bandwidth B will be 8,000 kHz on systems with the G/PAL standard.

1

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

470 to 830 MHz

1

1

1.3

1.25

0.54 k

3222

3.2.3 Digital terrestrial television in areas of high interest and profitability.

The area S, expressed in square kilometers, will be the one for the service area.

Bandwidth B will be 8,000 kHz in systems with UNE ETS 300 744.

1

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

470 to 862 MHz

1.25

1

1

1

0.108 k

3231

3.2.4 Digital terrestrial television in other areas.

The area S, expressed in square kilometers, will be the one for the service area.

Bandwidth B will be 8,000 kHz in systems with UNE ETS 300 744.

1

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

470 to 862 MHz

1

1

1

1

0.108 k

3241

3.3 ancillary services to broadcasting.

The modes of these services are as follows:

3.3.1 Mobile phone links for reporting and broadcasting of radio events.

In these cases the area to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area of 100 square kilometers.

This service is provided in the frequency bands below 195 MHz intended for effect in the CNAF.

The computable bandwidth for the rate calculation is the one for the channel used (300 kHz, 400 kHz, other).

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

In the bands provided in the CNAF

1

1

1

2

0.771

3311

3.3.2 One-way links for the transport of radio broadcast programmes.

This service is provided in the frequency bands intended for it according to the CNAF.

In these cases the area to be considered is the one that results from multiplying the sum of the lengths of all the vanes by a width of one kilometer, establishing a minimum surface of 10 square kilometers. The size of the computable band for the calculation of the rate is that corresponding to the channel used (300 kHz, 400 kHz, other).

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

CNAF: Note UN-111

1.25

1

1.25

2

5.5

3321

CNAF: Notes UN-47

1.15

1

1.10

1.90

5.5

3322

CNAF: Notes UN-88

1.05

1

0.75

1.60

5.5

3323

3.3.3 Mobile TV Links (ENG).

This service is provided in the frequency bands above 2000 MHz for the same according to the CNAF.

In these cases, a minimum area of 10 square kilometers is established, regardless of the number of equipment operating at the same frequency for use throughout the national territory. The size of the computable band for the calculation of the rate is that corresponding to the channel used.

Bands

Coefficient

Mode

C1

C2

C3

C4

C5

In the bands provided in the CNAF

1.25

1

1.25

2

0.6899

3331

4. Other services.

Services included in this chapter:

4.1 Radio navigation service.

The surface to be considered in this service will be that of the circle that has the authorized service radio.

Bandwidth is obtained directly from the denomination of the issue.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

In the bands planned in the CNAF

1

1

1

1

0.0392

4111

4.2 Radio Determination Service.

The surface to be considered in this service will be that of the circle that has the authorized service radio.

Bandwidth is obtained directly from the denomination of the issue.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

In the bands planned in the CNAF

1

1

1

1

0.0579

4211

4.3 Radiolocation service.

The surface to be considered in this service will be that of the circle that has the authorized service radio.

Bandwidth is obtained directly from the denomination of the issue.

1

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

In the bands planned in the CNAF

1

1

1

1

0.0297

4311

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

The area to be considered in these services will be that corresponding to the service area, establishing a minimum area of 31,416 square kilometers, both in transmission and reception.

The bandwidth, both in transmission and reception, will be required by the requested system in each case.

frequencies

coefficients

Mode

C1

C2

C3

C4

C5

In the bands planned in the CNAF

1

1

1

1

3,752 10-3

4411

1

1

1

1

1.9 10-4

4412

4412

4.5 Services not covered by previous paragraphs.

For services and systems that may be presented and not referred to in the preceding paragraphs or to which, reasonably, the above rules cannot be applied to them, the fee shall be fixed in each case according to the following criteria:

Comparison with some of the services cited above with similar technical characteristics.

The amount of radio domain technically required.

Area covered by the reservation made. The amount of the fee payable by systems which, under different technologies, are similar in terms of the services they provide.

Two. The regulatory provisions governing the fee for the reserve of public radio shall remain in force in all cases which do not object to the provisions of this Article.

Three. Item 1.2.1 of paragraph One of this Article shall apply only to the enabling securities issued prior to the entry into force of this Law that have been assigned a mode code of those under that heading and until the end of its term of validity. In the case of an extension, at the end of the validity of the said titles, the codes of modality shall apply in each case corresponding to those included in the headings 1.1.5 or 1.1.6.

Four. The amount of the annual fee which, in accordance with paragraph 1 of Annex I of the General Telecommunications Act, operators must satisfy for the provision of services to third parties, shall be the result of applying the rate of 1,25 per thousand to the gross operating income of those persons.

Article 71. Cadastral accreditation fee.

With effect from January 1, 2007, and indefinite validity, paragraphs (j), (k) and (l) of Article 66.3, as well as paragraph (c) of Article 66.4 of the recast of the Law on the Real Estate Catastro, approved by Royal Decree-Law 1/2004 of 5 March, are amended as follows:

" Article 66. Products and tariffs.

3. (...)

j) digitised cartography of urban real estate and special characteristics for its transformation and distribution: 6.00 euros per support or file, plus 0.65 euros/hectare for each copy that is authorized to distribute.

k) digitised cartography of rustic real estate: € 6.00 per support or file, plus € 0.26/hectare.

l) digitised cartography of rustic real estate for processing and distribution: 6.00 euros per support or file plus, for each copy that is authorized to distribute, 0.40 euros for every 10 hectares or fraction of cartography that contains said copy.

4. (...)

c) For every 1,000 records processed or fraction: 0.60 euros. "

Article 72. Fee for registration and advertising of associations.

With effect from 1 January 2007 and indefinite validity, Article 35 (5) (d) of Law 13/1996 of 30 December 1996 on tax, administrative and social order measures, the creation of the registration and advertising fee for associations, which is drawn up in the following terms:

"d) For obtaining information or certifications, or for examination of documentation, relating to the association: 10.50 euros."

Article 73. Fee for the provision of services and use of airport public domain.

With effect from 1 January 2007 and indefinite validity, the rate for the provision of services and the use of the airport public domain, regulated in Chapter I, Section 2, of Law 25/1998, of July 13, of modification of the legal regime of the state rates and of reordering of the public property benefits, as amended in article 27 of Law 24/2001, of 27 December, of Measures Fiscal, Administrative and Social Order, as follows:

One. By way of derogation from Article 63, from the financial year 2007, the amount resulting from the application of the coefficient 1.03 to the amounts payable in 2006 for the provision of services and the use of the airport public domain governed by Section 2, Title I, Chapter I of Law 25/1998 of 13 July, amending the Legal Regime of State and Local Rates and the Reordering of Public Character Benefits, with the exception of those fees which are expressly determined, in the Law.

Two. A new wording is given to paragraph B. 2.3 Parking of employees of tariff B. 2 Parking of vehicles contained in paragraph 1 of Article 9.bis Two of Law 25/1998 of 13 July, which shall be worded as follows:

" For this type of parking, for the staff of the companies or bodies working in the airport, having identification cards issued by the airport security office, the following amounts shall be applied in euros:

C

12.50

Airport

Monthly Abono

A

Peninsular

29.00

No Peninsular

17.50

B

Peninsular

23.00

No Peninsular

14,50

Peninsular

17.50

13,00

D

Peninsular

14,50

No Peninsular

12.50

The fertilizer will have 30 uses that may be non-consecutive and will allow the use of the parking lot of employees for 30 periods of 24 hours, from the first entry of each period, not by computing additional uses for entrances and exits within each of these 24-hour periods.

These credits will be personal, not being transferred for use to other people.

When the airport does not have a specific car park for employees, they will be able to use the car park for the general public, by means of 30-use fertilizers, at the price previously established.

In the event of loss of damage in any type of paid parking, the user will pay the stay of five days, according to the maximum daily amount up to four days for the general parking, except if the actual stay of the vehicle is credited, in which case the latter will be settled according to the actual stay. "

Three. A new Article 9a three is added to Law 25/1998 of 13 July:

" Article 9a three.

1. Without prejudice to the provisions of Article 9, 9 bis and 9 bis of this Law, the latter in its wording given by Article 71 two of Law 30/2005 of 29 December, the amounts for tariffs C. 4, and E. 1 shall be as follows:

Rate C. 4. Administrative concessions for check-in counters.

C. 4.1 For concessions to be contracted for annual periods, the amounts to be applied shall be as follows:

Airport

Euros/month/counter

With scale conveyor

With rear tape without a scale conveyor

No tape

Group A-B

1.161.55

332.81

29.70

Group C

989.60

187.13

16.59

Group D

989.60

123.89

The amounts payable for the billing counters that are granted per season (periods between five and seven months on the basis), will be those established for the use of counters for periods of annual concessions increased by 25%.

Exceptionally the use of counters may be authorized for periods of one month, in this case the amount to be applied to the set for the use of counters for periods of annual concessions increased by 50%.

In the event of a shortage of counters, the airport authority may revoke the authorisations and concessions in respect of which the duration is annual, when the monthly occupation is less than 25% of the operating hours of the airport for two months.

C. 4.2 For check-in counters that, within the availability of space and at the discretion of the airport, may be granted by hour or fraction, the largest of the following shall be considered as the time of use of the counter:

Allocation time, understanding for which the dealership has reserved.

Effective time of occupancy.

For the purposes of the computation of the time of use, the scheduled time or the actual start of occupation shall be considered as beginning if it occurs before the scheduled time, and at the end of the period of use, the scheduled or the actual end of occupation if it occurs after the scheduled time. Regardless of the actual or scheduled time of use of the counter, a minimum period of one hour will be counted.

The amounts payable at all airports will be as follows:

a) Shown with a scale conveyor: 12,36 euros per 1 hour or fraction; for every quarter of an hour or fraction of an additional hour, 3.09 euros.

b) Shown with back tape, without a scale conveyor: 7.20 euros per 1 hour or fraction; for every quarter of an hour or fraction of an additional hour, 1.80 euros.

The allocation of counters in any of the modalities of use envisaged above shall be carried out by the airport authority on the basis of the operational capacity of the airport.

Any other expenses for consumption, services or supplies resulting from this concession, which are provided by the Spanish Business Entity Airports and Air Navigation directly or indirectly, shall be on behalf of the concessionaire.

Rate E. 1 Gateway service.

The amounts to be applied by each gateway service or platform occupancy in the gateway position are as follows:

Madrid Barajas Airport:

time

€/hour or fraction

€/quarter of hour or extra fraction

to 3 hours

More than 3 hours

Normal

112.78

34.31

51,45

Reducide

46.50

14.00

14.00

Other airports:

14.00

time

€/hour or fraction

€/quarter of hour or extra fraction

to 3 hours

More than 3 hours

Normal

102.24

30,66

46.00

130.09

40.00

60.00

46.50

14.00

14.00

To be able to apply the reduced rate it is necessary for the gateway to be unhooked from the aircraft.

When the provision of a gateway service elapses between two or more tranches of different tarification, the value of the first service/hour shall be that corresponding to the rate of the time of arrival. Where an aircraft occupying a gateway position is found, the operator requests a remote parking position and no available or, for operational reasons, no change in the judgment of the aeronautical authority, the airport will disconnect the runway service from the aircraft and interrupt the time frame for the purpose of the tariff. However, the company shall be obliged to transfer the aircraft to a remote parking place, at the time it is indicated, for having been free or missing the reasons above. In case of failure to perform this operation and therefore not being able to use the gateway by other users who will request it, the fee that would have corresponded to those unused uses will be applied to it.

Rate Application:

The peak time rate will be applied at the airport of Malaga on Fridays, Saturdays and Sundays between eleven and thirteen hours and between seventeen and twenty hours, local time, during the period from June 1 to September 30, both inclusive.

The reduced rate will be applied at Madrid-Barajas airport between zero and six hours, local time. The reduced rate will be applied at the Malaga airport between twenty-three and eight hours local time. The reduced rate will be applied at the Barcelona airport between twenty-two and seven hours local time. "

Article 74. Approach rate.

With effect from 1 January 2007 and indefinite term, they are raised to the amount resulting from the application of the coefficient 1.03 the amounts payable in 2006 of the approximation rate, as regulated in Article 22 of Law 24/2001, of December 27.

Article 75. Landing rate.

By way of derogation from Article 69, with effect from 1 January 2007 and indefinite validity, the amounts payable in the year 2006 of the landing fee, as regulated in Article 11 of Law 14/2000 of 29 December, are raised to the amount resulting from the application of the coefficient 1.03.

Article 76. Fees applicable to the entities of the Special Area of the Canary Islands.

As of January 1, 2007, the amounts of the fees provided for in the articles, paragraphs, and letters listed below of Law 19/1994, of July 6, of Amendment of the Economic and Fiscal Regime of the Canary Islands, and other tax rules, will be as follows:

" Article 50. Fees applicable to the entities of the Special Area of the Canary Islands.

2.d) The amount of the registration fee will be 732.51 euros.

3.d) The amount of the annual rate of stay shall be EUR 1,098,76. "

Article 77. Airport security charge.

One. By way of derogation from Article 69, with effect from 1 January 2007 and indefinite validity, the amount of the security charge referred to in Article 21 of Law 53/2002 of 31 December 2006 shall be increased, up to the amount resulting from the application of the coefficient 1,03, from 31 December 2006 to the rate of 50 per 100 of the amount of the fee in the case of inter-island passengers.

Two. In accordance with the additional provision of Law 4/2004 of 29 December 2004, the percentage of the collection of the airport security charge will be distributed as follows:

60% to enter AENA and 40% to enter the Treasury.

Article 78. Amendment of Law 20/1987 on fees to be met by European patent applicants and dealers for certain activities to be carried out in the Spanish Patent and Trademark Office.

Article 1 (b), (c) and (d) of Law 20/1987 is amended in respect of the amounts of the fees. These paragraphs are worded as follows:

" b) Rate by the concepts mentioned in subparagraph (a), when the translation is provided in magnetic support: 103,96 €.

(c) The fee for publication of a European patent issue as it has been granted, or as amended and granted after the oppositions, translated into Spanish, or its revision: up to 22 pages, 296,43 €. For each additional page: 11.91 €.

d) Rate by the concepts mentioned in paragraph c), when the translation is provided in magnetic support under the technical conditions to be set by the Ministry of Industry, Tourism and Trade: up to 22 pages, 251,02 €. For each additional page: 9.52 €. "

TITLE VII

Of The Territorial Authorities

CHAPTER I

Local Corporations

Section 1. Final Settlement of Participation in State Taxes for the Year 2005

Article 79. Legal regime and debtor balances.

One. Once the increase in the tax revenues of the State of 2005 is known in respect of 2004, the final settlement of the participation in taxes of the State, corresponding to the financial year 2005, will be calculated in the terms of Articles 111 to 124 and 135 to 146 of the recast text of the Local Government Law of March 5, approved by Royal Legislative Decree of March 5, taking also into account the rules set out in Articles 69 to 72, 74 and 75, 77 to 80 and 82 to 84 of the Law of 27 December, of the State Budget for the year 2005.

Two. The debtor balances which may be derived from the liquidation referred to in the preceding paragraph, in the financing component that does not correspond to the sale of income tax revenues in state taxes, shall be reimbursed by the Local Entities concerned by means of compensation from the deliveries to account that, as a participation in the taxes of the State defined in Section 3 and Subsection 1 of Section 5 of this Chapter, are collected after the aforementioned liquidation, in a maximum period of three years, by means of quarterly retentions. equivalent to 25% of a monthly delivery, unless, in accordance with this criterion, the time limit is exceeded, in which case the frequency and the amount of the withholding tax shall be adjusted in order to avoid such a situation.

Three. The debtor balances which may be derived from the liquidation referred to in paragraph One above, in the financing component corresponding to the sale of income tax revenues in state taxes, shall be reimbursed by the Local Entities concerned by offsetting the deliveries to account that, for each state tax included in that transfer, they receive, without the limitations of percentages and deadlines set out in the previous paragraph.

Four. Where such deductions are in accordance with the provisions of Article 105, they shall be of a preferential nature compared to those laid down in Article 105 (2) and shall not be counted for the calculation of the percentages laid down in paragraph 2 of that Article.

Section 2. Cession in favor of the municipalities of the collection of state taxes in the year 2007

Article 80. Transfer of revenues from IRPF: determination of the deliveries to account and the final settlement.

One. The municipalities included in the subjective area of Article 111 of the recast text of the Local Law Regulatory Law approved by Royal Legislative Decree 2/2004, 5 of mvarzo, will participate in the liquid collection that is obtained in 2007, by means of twelve monthly deliveries to account of the definitive liquidation. The total amount of these deliveries shall be made by the following operation:

ECCIRFm = 0.016875 × CLtm × IAt × 0.95

Being:

ECIRFFm: Annual amount of deliveries to account by transfer of revenues collected from the municipality's IRPF.

CLtm: IRPF liquid quota in the m municipality in the last known t year.

AIt: The rate of the update of the liquid quota between the last known year t and the year 2007. This index is the result of dividing the amount of the budget forecast, for 2007, by withholding, payments on account and payments made in instalments, between the amount of the rights cleared by these concepts, corresponding to the year t, last of which the liquid quotas of the municipalities are known. The amount to be obtained by way of account deliveries, according to the formula above, will be made cash to each municipality, being processed as income returns in the concept of the IRPF.

Two. The final settlement shall be determined by the difference between the payments to account received and the definitive value of the sale of the liquid quota corresponding to each municipality, determined in the terms of Article 115 of the recast text of the Local Government Law of 5 March.

Article 81. Disposal of the liquid collection by VAT: determination of the deliveries to account and the final settlement.

One. The municipalities referred to in the preceding article shall participate in the collection of the liquid collected by the value added tax by determining twelve monthly instalments on account of the final settlement.

The determination for each municipality of the total amount of these deliveries to account shall be made by the following operation:

ECIVAm= 0.017897 × RPIVA × ICPi × (Pm/Pi) × 0.95

Being:

ECIVAm: annual amount of the deliveries to the municipality m, in terms of cession of the collection of VAT obtained in the year 2007.

RPIVA: amount of the budget forecast of the VAT collection for the year 2007.

ICPi: Interim consumption index of the Autonomous Community i for the year 2007.

Pm and Pi: populations of the municipality m and the respective Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2007 and officially approved by the Government.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made effective for each municipality, being processed as revenue returns in the concept of VAT.

Two. The final settlement shall be determined by the difference between the supply to account received and the definitive value of the sale of the liquid collection by VAT resulting from the application of the provisions of Article 116 of the recast of the Law of Local Government of 5 March.

Article 82. Disposal of the liquid collection by Excise Excise on the manufacture of alcohols: determination of the deliveries to account and the definitive liquidation.

One. The municipalities included in the subjective area of Article 111 of the recast text of the Local Government Law of 5 March, approved by Royal Legislative Decree of 5 March, will participate in the liquid collection that is obtained, by the Taxes on the Beer, on the Wine and Drinks Fermentadas, on Products Intermediate and on the Alcohol and Drinks Derived, by the determination of twelve monthly deliveries to account of the definitive liquidation.

The determination for each municipality of the total amount of these deliveries to account shall be made by the following operation:

ECCIEE (h)m = 0.020454 × RPIIEE (h) × ICPi(h) × (Pm /Pi ) × 0,95

Being:

ECIIEE (h)m : annual amount of the deliveries to the municipality m, in concept of cession of the collection of the Special Tax h of those mentioned in the first paragraph of this section obtained in the year 2007.

RPIIEE (h): amount of the budget forecast of the liquid collection of the Special Tax h of those mentioned in the first paragraph of this paragraph for the year 2007.

ICPi(h): provisional index of consumption of the Autonomous Community i to which the municipality belongs, prepared, for the year 2007, for the purpose of the allocation of the Special Tax h of those mentioned in the first paragraph of this paragraph.

Pm and Pi : populations of the municipality m and the respective Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2007 and officially approved by the Government.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each municipality, being processed as income returns in the concept relating to each of the Special Taxes mentioned in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the payments to account received and the definitive value of the sale of the liquid collection by the Special Taxes indicated in the first paragraph of this paragraph resulting from the application of the provisions of Article 117 (1) and (2) of the recast of the Local Government Law of 5 March.

Article 83. Disposal of the liquid collection by Excise Excise on Hydrocarbons and on the Labors of Tobacco: determination of the deliveries to account and the definitive liquidation.

One. The municipalities included in the subjective area of Article 111 of the recast text of the Local Government Law of 5 March, approved by Royal Legislative Decree of 5 March, will participate in the liquid collection that is obtained, by the Taxes on Hydrocarbons and on the Labors of Tobacco, by the determination of twelve monthly deliveries on account of the definitive liquidation.

The calculation for each municipality of the total amount of these deliveries to account shall be carried out by the following operation:

ECIIEE (k)m = 0.020454 × RPIIEE (k) × IPm (k) × 0.95

Being:

ECIIEE (k)m : annual amount of the deliveries to the municipality m, in terms of cession of the collection of the Special Tax k of those mentioned in the first paragraph of this section obtained in the year 2007.

RPIIEE (k): amount of the budget forecast of the liquid collection of the Special Tax k of those mentioned in the first paragraph of this paragraph for the year 2007.

IPm (k): provisional index, for the year 2007, referred to the municipality m, of deliveries of gasoline, gas oils and fuel oils, and the sales to vending of tobacco, weighted both by the corresponding tax rates.

In the event that these provisional indices are not available at municipal level, the provisions of Article 117 (4) of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will be available.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each municipality, being processed as income returns in the concept relating to each of the Special Taxes mentioned in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the payments to account received and the definitive value of the sale of the liquid collection by the Special Taxes indicated in the first paragraph of this paragraph resulting from the application of the provisions of Article 117 of the recast text of the Local Government Law Regulatory Law of 5 March.

Section 3. Participation of municipalities in State taxes

Subsection 1. Participation Of Municipalities in the Supplementary Financing Fund

Article 84. Determination of the deliveries to account.

One. The total amount of the deliveries to account for the participation of each municipality included in the subjective scope of Article 111 of the recast text of the Local Government Law Regulatory Law of 5 March, in the Supplementary Fund of Financing for 2007, will be recognized by the specific credit entered in Section 32, Service 23, Directorate General of Financial Coordination with Local Entities, Program 942 M.

Two. This amount will be 95 percent of the Supplementary Financing Fund, which was settled in 2004, multiplied by the corresponding rate of evolution according to Article 121 of the Recast Text of the Local Government Law, which was approved by the Royal Legislative Decree of March 5.

Three. The amount calculated in accordance with the preceding paragraph for each municipality shall be added to the 95% of the compensation for the loss of income resulting from the reform of the following Economic Activities Tax:

(a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Law of Local Government, increased in the same terms as the tax revenues of the State in 2007 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, increased on the same terms as the tax revenues of the State in 2007 with respect to 2006.

Four. The deliveries to account of the participation in the Supplementary Financing Fund for the financial year 2007 shall be paid by monthly payments equivalent to one twelfth of the total amount resulting from the application of the rules set out in the preceding paragraphs.

Article 85. Final settlement.

One. Determined the increase of the tax revenues of the State, according to the rules contained in article 121 of the recast text of the Local Law of the Local Haciendas approved by Royal Legislative Decree 2/2004, of March 5, will proceed to effect the definitive liquidation of the participation of the municipalities in the Supplementary Fund of Financing for the year 2007.

Two. The final participation in the Supplementary Financing Fund for the year 2007 will be calculated in accordance with the terms of Article 119 of the recast of the Law on Local Government Law, approved by the Royal Legislative Decree of 5 March. The amount thus calculated for each municipality shall be added to the compensation for the proceeds from the tax reform on the following Economic Activities:

(a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Law of Local Government, increased in the same terms as the tax revenues of the State in 2007 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, increased on the same terms as the tax revenues of the State in 2007 with respect to 2006.

Three. The final settlement shall be determined by the difference between the amounts of the deliveries to account calculated in accordance with the provisions of the previous Article and the final participation calculated in the terms of the preceding paragraph.

Subsection 2. th Participation of other municipalities

Article 86. Participation of the municipalities in the State taxes for the financial year 2007.

One. The total amount intended to pay the deliveries to the municipalities included in the subjective scope of Article 122 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree 2/2004, of March 5, will be the equivalent of 95 percent of the forecast of its total financing for the present exercise for its participation in the taxes of the State, and will be recognized by the specific credit entered in Section 32, Service 23, Directorate General of Financial Coordination with the Local Entities, Program 942M.

Two. Determined the increase of the tax revenues of the State, according to the rules contained in article 121 of the recast text of the Local Law of the Local Government approved by Royal Legislative Decree of March 5, will proceed to effect the definitive liquidation of the participation of the municipalities referred to in the previous section in the taxes of the State for the year 2007.

Three. The total amount resulting from the application of the rules contained in paragraph Two above 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 definitive liquidation of the participation in the State taxes of 2003, calculated in accordance with the provisions of paragraphs 2, 3, 4 and 5 of Article 65 of Law 52/2002 of 30 December 2002 on the General Budget of the State for the year 2003.

(b) The remainder shall be distributed in proportion to the positive differences between the amount which each Town Hall would obtain from a distribution on the basis of the variables and percentages referred to below and the amounts provided for in subparagraph (a) above. For these purposes, the variables and percentages to be applied will be as follows:

1. 75% according to the number of inhabitants of each municipality, according to the Municipal Population Register in force at 31 December 2007 and officially approved by the Government, weighted by the following coefficients, according to population strata:

Strage

Number of Inhabitants

Coefficient

1

Over 50,000

2

From 20,001 to 50,000

3

From 5,001 to 20,000

4

Up to 5,000

1.00

2. 12.5 percent according to the average fiscal effort of each municipality in the year 2005 weighted by the number of inhabitants of each municipality, according to the Municipal Register in force at 31 December 2007 and officially approved by the Government.

For these purposes, it is considered a municipal tax effort in the year 2005 resulting from the application of the following formula:

Efm = [(RcO/RPm)] × Pi

The following criteria will be taken into account in the development of this formula:

A) The factor "a" represents the relative average weight of each tax in relation to the total liquid collection obtained in the financial year 2005, during the voluntary period, by the Tax on Real Estate, by the Tax on Economic Activities, excluding the amounts received as a result of the distribution of the national and provincial quotas of the Tax on Economic Activities and the provincial surcharge attributable to the respective Provincial Diputations, and by the Tax on Vehicles of Mechanical Traction, for all the municipalities integrated in this form of financing.

B) The RcO/RPM ratio shall be calculated, for each of the taxes referred to in the preceding paragraph and in relation to each municipality, as follows:

i) In the tax on urban or rustic property, multiplying the factor "a" by the actual tax rate fixed by the Corporation's plenary for the reference period, divided by 0.4 or 0.3, respectively, representing the minimum rates payable in each case and dividing it in turn by the maximum rate potentially payable in each municipality. The result thus obtained in the Urban Property Tax will be weighted by the ratio of the average tax base per inhabitant of each City Council and the average tax base per inhabitant of the stratum in which it is framed. For these purposes, the population sections will be identified with those used for the 75 percent distribution assigned to the population variable.

(ii) In the Tax on Economic Activities, multiplying the factor "a" by the amount of the Municipal Register of the tax included the incidence of the application of the coefficient of situation referred to in Article 87 of the recast text of the Local Government Law of the Local Government of 5 March, in force in the tax period of 2005, and dividing it by the sum of the minimum quotas fixed in the rates of the tax, in relation to each assumption of subjection to it, and weighted by the coefficients collected in the Article 86 of the same rule.

iii) In the Tax on Mechanical Traction Vehicles, multiplying the factor "a" by 1.

(iv) The sum of the amount (RcO/RPO) shall be multiplied by the factor Pi, this being its population of the right of the municipal Register in force at 31 December 2007 and officially approved by the Government.

C) The average fiscal effort coefficient per inhabitant, for each municipality, may in no case be greater than the five-fold of the lowest calculated value of the average fiscal effort coefficient per inhabitant of the municipalities included in the population stratum of more than 50,000 inhabitants.

3. 12.5 per cent on the basis of the reverse of the tax capacity. Tax capacity shall be understood as the result of the relationship between the average tax bases of the Urban Property Tax per inhabitant of each City Council and that of the stratum in which it is framed, weighted by the relationship between the right population of each municipality and the total population of those included in this modality of participation, deducted from the Municipal Register in force at 31 December 2007 and officially approved by the Government. For these purposes, the population sections will be identified with those used for the 75 percent distribution assigned to the population variable.

Four. In the amount resulting from the application of the rules in the previous paragraph, compensation shall be added to the amount of revenue deriving from the following Economic Activities Tax reform:

(a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Law of Local Government, increased in the same terms as the tax revenues of the State in 2007 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, increased on the same terms as the tax revenues of the State in 2007 with respect to 2006.

Five. The participation of the tourist municipalities shall be determined in accordance with Article 125 (4) of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, and the provisions of paragraphs Three and Four above. The amount of the cession thus calculated shall not be negative. Tourist municipalities shall be regarded as having fulfilled the conditions laid down in Article 125 (1), as referred to on 1 January 2004.

Article 87. Deliveries to account.

One. The deliveries to account of the participation in the State taxes for the financial year 2007 referred to in the previous article shall be paid to the Councils by means of monthly payments equivalent to the twelfth part of the respective credit.

Two. The individual participation of each municipality shall be determined in accordance with the criteria laid down for the distribution of the final settlement, with the following variations:

(a) The population of the Municipal Register shall be used and officially approved by the Government on 1 January 2007. The variable tax and reverse tax capacity variables shall relate to the data of the final final settlement. In any event, a minimum amount shall be deemed to be given to the participation in the State taxes for each municipality an amount equal to 95% of the total total participation corresponding to the year 2003, calculated in accordance with the provisions of paragraphs 2, 3, 4 and 5 of Article 65 of Law 52/2002 of 30 December 2002 of the General Budget of the State for the year 2003.

(b) The amount calculated in accordance with the preceding paragraph for each municipality shall be added to the 95% of the compensation for the loss of income resulting from the reform of the following Economic Activities Tax:

1) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Law of the Local Government, increased in the same terms as the tax revenues of the State in 2007 with respect to 2004.

2) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, increased in the same terms as the tax revenues of the State in 2007 with respect to 2006.

Three. The individual participation of each tourist municipality shall be determined in accordance with the preceding paragraph. The resulting amount shall be reduced by the amount which, pursuant to Article 69 of Law 61/2003, of 30 December 2003, of the General State Budget for the year 2004, has been allocated to them in the accounts for 2004 by the cession of the Taxes on Hydrocarbons and on the Labors of Tobacco, increased in the same terms as the forecast of growth of the tax revenues of the State in 2007 with respect to 2004, adding to the previous result the cession that, for those taxes, corresponded to them, in the concept of deliveries to account in 2007, applying the norms of the Article 83 (1) of this Law, without, in any event, the amount to be transferred is lower than that calculated in accordance with the provisions of the previous paragraph.

Section 4. Cession in favor of the provinces, Autonomous Communities, Cabildos and Insular Councils, of the collection of state taxes.

Article 88. Transfer of revenues from IRPF: determination of the deliveries to account and the final settlement.

One. The provinces and entities assimilated in the subjective area of Article 135 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will participate in the collection of the liquid collection that will be obtained in 2007, by means of the payment of twelve monthly deliveries for the final settlement.

The overall calculation of the amount of these deliveries to account shall be carried out by the following operation:

ECCIRFp = 0.009936 × CLtp × IAt × 0.95

Being:

ECIRFFp: Annual amount of deliveries to account for the transfer of revenues from the IRPF of the provincial entity or assimilated p.

CLtp : IRPF liquid quota in the scope of the provincial entity or assimilated p in the last known t year.

AIt: The rate of the update of the liquid quota between the last known year t and the year 2007. This index is the result of dividing the amount of the budget forecast, for 2007, by withholding, payments on account and broken payments, between the amount of the rights cleared by these concepts, corresponding to the year t, last of which the liquid quotas are known in the area of the provincial entity or assimilated.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each province or entity assimilated by transfer by twelfth monthly parts, processing as income returns in the concept of the IRPF.

Two. The final settlement shall be determined by the difference between the payments to account received and the definitive value of the sale of the liquid quota corresponding to each province or entity assimilated, determined in the terms of Article 137 of the recast text of the Local Government Law Regulatory Law of 5 March.

Article 89. Disposal of the liquid collection by VAT: determination of the deliveries to account and the final settlement.

One. The provinces and similar entities referred to in the preceding article shall participate in the collection of the proceeds, by the value added tax, by the determination of twelve monthly instalments on account of the final settlement. The determination, for each of those entities, of the overall amount of these deliveries to account shall be made by the following operation:

ECIVAp = 0.010538 × RPIVA × PCIi × (Pp /Pi) × 0.95

Being:

ECIVAp: annual amount of the deliveries to the account of the province or entity assimilated p, in terms of cession of the collection of VAT obtained in the year 2007.

RPIVA: amount of the budget forecast of the VAT collection for the year 2007.

ICPi: Interim consumption index of the Autonomous Community i for the year 2007.

Pp and Pi: Populations of the Province or similar entity p and of the respective Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2007 and officially approved by the Government.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made effective for each municipality, being processed as revenue returns in the concept of VAT.

Two. The final settlement shall be determined by the difference between the payments to account received and the definitive value of the sale of the liquid collection by VAT resulting from the application of the provisions of Article 138 of the consolidated text of the Local Government Law of 5 March.

Article 90. Disposal of the liquid collection by Excise Excise on the manufacture of alcohols: determination of the deliveries to account and the definitive liquidation.

One. The entities included in the subjective scope of Article 135 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will participate in the liquid collection that is obtained, by the Taxes on the Beer, on the Wine and Beverages Fermentadas, on Products Intermediate and on the Alcohol and Beverages Derivatives, by the determination of twelve monthly deliveries to account of the definitive liquidation.

The calculation, for each province or equivalent entity, of the overall amount of these deliveries to account shall be carried out by the following operation:

ECCIEE (h)p = 0.0012044 × RPIIEE (h) × ICPi(h) × (Pp /Pi) × 0.95

Being:

ECIEEI (h)p: annual amount of the deliveries to the province or to the equivalent of p, in terms of cession of the collection of the Special Tax h of those mentioned in the first paragraph of this section obtained in the year 2007.

RPIIEE (h): amount of the budget forecast of the liquid collection of the Special Tax h of those mentioned in the first paragraph of this paragraph for the year 2007.

ICPI (h): provisional index of consumption of the Autonomous Community i to which the province or entity assimilated p, prepared, for the year 2007, for the purposes of the allocation of the Special Tax h of those mentioned in the first paragraph of this paragraph.

Pp and Pi: populations of the province or equivalent entity p and the respective Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2007 and officially approved by the Government.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each municipality, being processed as income returns in the concept relating to each of the Special Taxes mentioned in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the payments to account received and the definitive value of the sale of the liquid collection by the Special Taxes indicated in the first paragraph of this paragraph resulting from the application of Article 139 of the recast text of the Local Government Law Regulatory Law of 5 March.

Article 91. Disposal of the liquid collection by Excise Excise on Hydrocarbons and on the Labors of Tobacco: determination of the deliveries to account and the definitive liquidation.

One. The provinces and entities assimilated in the subjective area of Article 135 of the recast text of the Local Government Law of 5 March, approved by Royal Legislative Decree, will participate in the collection of the liquid collected, by the Taxes on Hydrocarbons and on the Labors of Tobacco, by the determination of twelve monthly deliveries on account of the definitive liquidation.

The calculation, for each province or entity assimilated, of the total amount of these deliveries to account shall be carried out by the following operation:

ECIIEE (k)p = 0,012044 × RPIIEE (k) × IPp (k) × 0.95

Being:

ECIIEE (k)p: annual amount of the deliveries to the account of the province or similar entity p, in terms of cession of the collection of the Special Tax k of those mentioned in the first paragraph of this section obtained in the year 2007.

RPIIEE (k): amount of the budget forecast of the liquid collection of the Special Tax k of those mentioned in the first paragraph of this paragraph for the year 2007.

IPp (k): provisional index, for the year 2007, referred to the province or equivalent of p, deliveries of gasolines, gasoils and fuel oils, and the sales to vending machines, weighted both by the corresponding tax rates.

In the case that these provisional indices are not available at the provincial level, the provisions of Article 139 (4) of the recast of the Law on Local Government Law, approved by the Royal Decree of the Legislative Decree of 5 March, will be in accordance with the provisions of Article 139.

The amount that is obtained in the account of deliveries to account, according to the formula above, will be made cash to each entity, being processed as income returns in the concept relating to each of the Special Taxes mentioned in the first paragraph of this section.

Two. The final settlement shall be determined by the difference between the payments to account received and the definitive value of the sale of the liquid collection by the Special Taxes mentioned in the previous article, resulting from the application of Article 139 of the recast text of the Local Government Law of 5 March.

Section 5. Participation of the provinces, Autonomous Communities and Councils and Island Councils in the state taxes

Subsection 1. Participation in the Supplementary Financing Fund

Article 92. Determination of the deliveries to account.

One. The total amount of the deliveries to account for the participation of each province and equivalent entity included in the subjective scope of the current article 135 of the recast text of the Law of Local Government of the Local Government of March 5, in the Supplementary Fund of Financing for 2007, will be recognized by the credit " Transfers to the Diputations and the Island Cabildos. Deliveries to the Diputaciones y Cabildos Insulas for their participation in the income of chapters I and II of the State Budget for resources not susceptible to cession to the Autonomous Communities, " stated in Section 32, Service 23, Directorate General of Financial Coordination with local entities, Program 942 M.

Two. This amount will be 95% of the Supplementary Fund for Financing of the year 2004, applying the corresponding rate of evolution according to article 121 of the recast of the Law on Local Government Law, approved by the Royal Legislative Decree of 5 March.

Three. The amount calculated in accordance with the preceding paragraph shall be added to the amount of 95% of the compensation for the loss of income arising from the reform of the following Economic Activities Tax:

(a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Law of Local Government, increased in the same terms as the tax revenues of the State in 2007 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, increased on the same terms as the tax revenues of the State in 2007 with respect to 2006.

Four. The deliveries to account of the participation in the Supplementary Financing Fund for the financial year 2007 shall be paid to the local authorities referred to in this Article, by means of monthly payments equivalent to one twelfth of the total amount resulting from the application of the rules set out in the preceding paragraphs.

Article 93. Final settlement.

One. Determined the increase of the tax revenues of the State, according to the rules contained in article 121 of the recast text of the Local Law of the Local Haciendas approved by Royal Legislative Decree 2/2004, of March 5, will proceed to effect the definitive liquidation of the participation of the provinces and entities assimilated in the Supplementary Fund of Financing for the year 2007.

Two. The final participation in the Supplementary Financing Fund for the year 2007 will be calculated in accordance with the terms set out in Article 141 of the recast text of the Local Government Law of 5 March, which was approved by Royal Legislative Decree of 5 March, increasing, where appropriate, the amount of compensation for the loss of income resulting from the reform of the following Economic Activities Tax:

(a) Definitive, of the Additional Disposition 10th of Law 51/2002, of December 27, of Reform of the Law of the Law of Local Government, increased in the same terms as the tax revenues of the State in 2007 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, increased on the same terms as the tax revenues of the State in 2007 with respect to 2006.

Three. The final settlement shall be determined by the difference between the sum of the amounts of the deliveries to account calculated in accordance with the provisions of the preceding article and the final participation calculated in the terms of the preceding paragraph.

Subsection 2. Participation In Healthcare Contribution Fund

Article 94. Determination of the deliveries to account.

One. For the maintenance of the non-psychiatric health centers of the Diputaciones, non-island Autonomous Communities and Councils and Island Councils are assigned, with the credit " Transfers to the Diputations and the Island Cabildos. Deliveries to the Diputaciones y Cabildos Insulas for their participation in the income of chapters I and II of the State Budget for resources not susceptible to cession to the Autonomous Communities " entered in Section 32, Service 23, Directorate General of Financial Coordination with the Local Entities, transfers to Local Entities for participation in State revenue, the amount of 581.65 million euros in concept of deliveries to account. The deliveries to this fund for the year 2007 shall be paid to the Provincial Diputations, Non-Island Autonomous Community Autonomous Communities, Cabildos and Insular Councils by means of monthly payments equivalent to the twelfth part of the credit. The allocation for the maintenance of the health centres shall be carried out in proportion to the amounts received for this concept in the final settlement of the participation in State taxes of the year 2004, and shall be released at the same time with the deliveries on account of the participation in the Supplementary Fund for the Financing Regulated in the previous Subsection.

Two. When the economic and financial management of the hospital centers, in the terms provided for in Law 14/1986, of 25 April, General of Health, is transferred to the corresponding Autonomous Communities, the deliveries shall be assigned to those entities to account of the participation of the transferring entity of the service, being able to be the object of integration in their participation in the taxes of the State by agreement of the respective Joint Commission, prior report of the Subcommittee of Economic, Financial and Fiscal Regime of the National Commission of Local Administration, by means of the modifications and adjustments to be made in the respective budgetary appropriations.

Article 95. Final settlement.

One. Determined the rate of evolution according to the rules contained in Article 143 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree 2/2004, of March 5, will be the definitive liquidation of the allocation of the fund of contribution to the health care of the Provinces, Autonomous Community of non-island regions, and Islands, with charge to the participation in the taxes of the State for the year 2007, in the terms established in article 144 of the aforementioned recast text, taking as base of calculation the amounts that, this concept, resulting from the final liquidation of the participation in State taxes of the year 2004. When the economic and financial management of the hospital centres, as provided for in Law 14/1986 of 25 April, General of Health, is transferred to the corresponding Autonomous Communities, the same measure shall be carried out to assign to those entities the participation of the transferring entity of the service in the aforementioned fund.

Section 6. Special Regiments

Article 96. Participation of the Historical Territories of the Basque Country and Navarre in state taxes.

One. The participation of the municipalities of the Basque Country and Navarre in the taxes of the State shall be fixed in accordance with the rules contained in Subsection 2. of Section 3 of this Chapter, in the framework of the Economic Convention and Convention, respectively.

Two. The participation of the Foral Diputaciones del País Vasco and the Comunidad Foral de Navarra in the State taxes will be determined in accordance with the provisions of Article 146 of the recast text of the Local Government Law of 5 March, approved by Royal Legislative Decree of 5 March, in the framework of the Economic Convention and Convention, respectively.

Article 97. Participation of local entities of the Canary Islands in state taxes.

One. The transfer of tax 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 recast text of the Local Government Law, approved by Royal Legislative Decree of 5 March, as well as of the Island Cabildos, will be in accordance with the provisions of Article 158 of the latter standard.

Two. The participation in the Supplementary Fund for Financing of the local entities referred to in the previous paragraph shall be determined in accordance with the provisions of Subsection 1, Section 3, and Subsection 1 of Section 5 of this Chapter, taking into account the provisions of Article 158 of that Rule.

Three. The participation of the rest of the municipalities of the Canary Islands in the State taxes will be determined by the application of the rules contained in Subsection 2. of Section 3 of this Chapter and according to the same proportion as the municipalities of common regime.

Article 98. Participation of the cities of Ceuta and Melilla in state taxes.

One. The cities of Ceuta and Melilla, as entities assimilated to the municipalities, will participate in the State taxes according to the general rules contained in this Chapter.

Two. The cities of Ceuta and Melilla, as entities assimilated to the provinces, will participate in the state taxes as set out in article 146 of the recast text of the Local Government Law of 5 March.

Section 7. Allowances, Subsidies and Aid

Article 99. Grants to local authorities for urban collective transport services.

One. In order to comply with the provisions of the fifth additional provision of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, the appropriation for the urban collective transport service provided by the local entities specified in the following paragraph is fixed at 62.77 million euros.

Two. In the distribution of the credit, local entities with an internal urban public transport service, whatever the form of management, may participate, which meet the following requirements:

(a) Having more than 50,000 inhabitants of law, according to the Municipal Register in force on 1 January 2006 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 on 1 January 2006 and officially approved by the Government, in which the number of urban units registered in the urban real estate register is higher than 36,000 at the date indicated.

c) The municipalities that, even if they do not meet any of the above conditions, are provincial capitals.

(d) The municipalities which, in compliance with the above requirements, are exempted from participating in an alternative financing system of the urban public transport service, in which the General Administration of the State provides funding. This derogation will, in any case, be applicable to the Convention on the Cooperation of the Canary Islands and the agreements concluded with the Regional Transport Consortium of Madrid and the Metropolitan Transport Authority of Barcelona.

Three. The distribution of the corresponding credit shall be carried out in accordance with the following criteria, which shall be applied in accordance with the economic and financial management data to be deducted from the model referred to in paragraph 6 of this Article:

A) 5 per 100 of the credit depending on the length of the municipal network on a one-way route and expressed in kilometers. Circular lines which do not have a return journey shall be counted in half.

B) 5 per 100 of the credit on the basis of the ratio of travellers/inhabitants of each municipality weighted by the ratio of the number of inhabitants mentioned divided by 50,000. The number of inhabitants of law will be the population of the Municipal Register in force on 1 January 2006 and officially approved by the Government.

C) 90 per 100 of the credit according to the average deficit per issued transport title, according to the following procedure:

(a) The amount to be subsidised to each municipality will be given by the result of multiplying the number of transport titles by the grant corresponding to each of these titles.

(b) The subsidy for each title shall be obtained by applying to its average deficit the amounts and percentages defined on the following scale:

1. er tranche: the amount of the average deficit per transport title, for each municipality, which does not exceed 12,5 per 100 of the overall average deficit shall be subsidised at 100 per 100.

2. section: the amount of the average transport deficit for each municipality, which exceeds the previous tranche and does not exceed 25 per 100 of the overall average deficit, shall be subsidised at 55%.

3. er tranche: the amount of the average deficit per transport title, for each municipality, exceeding the previous tranche and not exceeding 50 per 100 of the overall average deficit shall be subsidised at 27 per 100.

4. section: the average deficit amount per transport title of each municipality, which exceeds the previous tranche and does not exceed 100 per 100 of the overall average deficit, shall be subsidised by the percentage of funding resulting from the division of the remainder of the credit not attributed to the previous tranches between the total of the deficit included in this tranche, considering all the municipalities eligible for the grant.

5. section: the amount of the average transport deficit, for each municipality, which exceeds the overall average deficit, shall not be the subject of a subsidy.

The percentage of funding for the 4th leg of the scale may not exceed 27 per 100. The excess credit that may result from the application of this restriction will be distributed proportionally to the financing obtained by each municipality, corresponding to the second and third tranches.

In no case will the application of these rules be able to recognize a grant that, in global terms, exceeds 90 per 100 of the available credit. If this circumstance occurs, the percentage corresponding to the tranches 3, 2, 2, and, where applicable, 1. º, in the form laid down in the section 4. º, shall be adjusted in accordance with the necessary proportion.

c) The average deficit in each municipality will be the result of dividing the operating deficit between the number of transport titles. The overall average deficit will be the result of dividing the sum of the deficits of all the municipalities which are entitled to the subsidy among the total transport titles of these municipalities.

(d) The amount of the grant per title shall be given by the sum of the amount to be subsidised in each tranche, which shall be obtained by multiplying the part of the average deficit included in each tranche by the percentage of funding applicable in that tranche.

The operating deficit shall be determined by the amount of operating losses resulting from the profit and loss accounts of the undertakings or entities providing the public transport service, drawn up in accordance with the Accounting plan and generally accepted accounting rules and principles which, in each case, are applicable, with the following adjustments:

(a ') In terms of operating expenses, those who refer to taxes shall be excluded, regardless of the active subject of the tax-tax relationship.

(b) In terms of operating expenses and income, those who have their origin in the provision of services or activities outside the urban public transport for which the grant is requested shall be excluded. In addition, any grants and contributions which it recognises in favour of the undertaking or entity providing the urban public transport service shall be excluded from the City Hall in which the service is provided.

c ') In any event, the amounts allocated as a subsidy by the criteria for the length of the network and the ratio of the passengers/inhabitants of the right shall be deducted from the deficit for the calculation of the financing.

Four. Grants shall be intended to finance the provision of this service.

Five. For the Basque Country and Navarre, the corresponding subsidy will be corrected in the same proportion applicable to their participation in state taxes.

Six. Before 30 June 2007, in order to distribute the credit to support the provision of public urban public transport services, the respective local authorities shall provide the following documentation in the form to be determined by the competent bodies of the Ministry of Economy and Finance:

1. In all cases, the quantitative and qualitative analytical data on the economic and financial management of the company or service, referring to the year 2006, according to the model defined by the Directorate General of Financial Coordination with the local entities.

2. The treatment of services carried out by the institution itself under direct management, a detailed certificate of the items of revenue and expenditure attributable to the service and of the actual deficits or results produced in the financial year 2006.

3. º. Treatment of services performed under direct management by an autonomous agency or municipal mercantile company, annual accounts of the year 2006 of the company or agency that develops the activity, duly authenticated and audited, in its case, with the details of the operations corresponding to the results of the operation of the urban collective public transport in the territorial area of the respective municipality.

4. In the case of undertakings or individuals providing the service under the concession scheme or any other form of indirect management, the document referred to in the previous paragraph shall also apply.

5. In any case, an official document in which the regulatory agreements are collected, updated, and the financial conditions in which the activity is carried out, in which the amounts received are collected as input from the Ministry of Economy and Finance and the other public administrations other than the grant referred to in this article.

6. In all cases, justification of finding the city council and the company, agency or entity that provides the service to the current in the fulfillment of its tax obligations and with the Social Security at December 31, 2006.

Councils that do not comply with the submission of the documentation in the form provided for in this article will not be recognized as the right to receive the aid intended to finance the collective public transport service of travellers for the general interest and in order to avoid financial damage to the other recipients.

Article 100. Compensation to the Councils for the tax benefits granted to natural or legal persons in local taxes.

In order to comply with the provisions of Article 9 of the recast of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, a credit is given in Section 32 of the current State Expenditure Budget, in order to compensate for the tax benefits in local taxes of compulsory levy that can be granted by the State through Law and in the terms provided for in Article 9 (2).

The Ministry of Economy and Finance is authorized to lay down the rules necessary for the establishment of the procedure to be followed in each case, in order to proceed to the compensation, in favor of the municipalities, of the tax debts effectively waived and of the legally granted exemptions.

Article 101. Other grants to local entities.

One. With regard to the appropriations entered in Section 32, Service 23, "Directorate-General for Financial Coordination with Local Entities", Program 942 N, compensation equivalent to the amount of the current Mechanical Traction Vehicle Tax will be made effective as a result of the application of the tax benefits established in the current Cooperation Agreement for Defense with the United States of December 1, 1988.

The calculation of the amount to be compensated shall be made taking into account the amount which, by the same concept, corresponds to the year 1993, updated according to the evolution of the nominal GDP and according to the agreements signed with the affected councils.

Two. Under Section 32, Service 23, "Directorate-General for Financial Coordination with Local Entities", Programme 942 N, an aid of EUR 5.13 million is granted to the City of Ceuta, to compensate for the operating costs of the desalination plant installed in the city for the supply of water to the city, as well as the costs of water transport that are necessary in the event of insufficient production of the plant.

The aid for the operation of the desalination plant will be carried out through monthly deliveries of 0.298 million euros each. The Ministry of Economy and Finance shall establish the procedure for verifying the aforementioned operating expenses in accordance with the provisions of Article 141 of Law 47/2003 of 26 November, General Budget. According to this verification, a definitive liquidation will be carried out which will establish the total amount to be subsidized by the State in the economic year, which will not be able to exceed 90 percent of the operating expenses of the desalination plant. The excess of payments resulting, where appropriate, shall be the result of the deliveries to be made in subsequent years.

The aid to compensate for the costs of the transport of drinking water will be met by payments from the said credit, which will be carried out according to the requests submitted by the representative bodies of the City of Ceuta, throughout the year, and must be justified in advance in the form that is determined by the Ministry of Economy and Finance in application of the provisions of the General Law of Grants.

Article 102. Advances in favour of the Ayudesas for the purposes of the management of the local taxes.

One. When, due to circumstances relating to the issuance of the rolls, the Real Estate Tax cannot be liquidated before 1 August 2007, the municipalities concerned may receive advances from the Treasury on account of the aforementioned tax, in order to safeguard their minimum cash requirements, subject to the authorization of the full corporation. Such advances will be granted at the request of the respective municipalities, prior to the report of the General Directorate of the Catastro and will be processed and resolved by the Directorate General of Financial Coordination with the Local Entities. The following conditions shall be taken into account in the handling of files:

(a) Advances may not exceed 75% of the amount of the collection foreseeable as attributable to each register.

(b) The annual amount to be anticipated for each corporation by this formula shall not exceed twice the last annuity received by the corporation in respect of participation in state taxes.

(c) In no case may advances corresponding to more than two successive tax periods be requested with reference to the same tax.

(d) Provincial Diputations, Cabildos and Island Councils and Autonomous Communities and other public collecting bodies which, in turn, have made advances to the Reference Councils, in the form provided for in Article 149.2 of the recast text of the Local Government Law of 5 March, approved by Royal Decree-Law of 5 March, may be recipients of the amount corresponding to the advance, up to the amount of the amount actually anticipated and in order to be able to cancel in whole or in part the corresponding treasury operations, subject to appropriate justification.

(e) Once the relevant final decision has been given, the advances shall be paid out of their net amount in favour of the Ayunes or entities referred to in paragraph (d) above for a quarter of a month from 1 September of each year, and the correlative deliveries shall be suspended in the month following that in which the deficiencies referred to in the first subparagraph of this paragraph are remedied.

The advances granted in accordance with the provisions of this paragraph shall be subject, where appropriate, to the same holds provided for in the additional fourth provision of the recast text of the Local Government Law of 5 March, approved by Royal Decree-Law of 5 March, and will be reintegrated by the respective local authorities after receiving a report from the General Directorate of the Catastro communicating the rectification of the aforementioned lists.

Two. By means of a resolution of the Directorate General of Financial Coordination with the Local Entities, it will be possible to grant to the Councils, in case of urgent and extraordinary need of treasury, advances to be reintegrated within the current exercise with charge to their participation in the taxes of the State. For the granting of such advances, the following requirements shall be met:

(a) Agreement of the Corporation's Plenary, authorizing its President to request the advance and setting the terms of such request.

b) Report of the Municipal Intervention in which the economic-financial situation of the Local Entity is concretized that accurately justifies the extraordinary cause that makes the advance necessary.

c) Report of the Municipal Treasury of the revenue forecast and the expenses of the corresponding year.

Section 8. Instrumental Rules in relation to the provisions included in this chapter

Article 103. Rules for the budgetary management of certain appropriations in favour of local authorities.

One. The Ministry of Economy and Finance is authorised to commit expenditure for the financial year 2008, up to a maximum amount equivalent to one twelfth of the appropriations entered in the budget for 2007, intended to satisfy the deliveries to account of the participation in State taxes in favour of the Councils and Provincial Councils or similar entities of the month of January 2008. The differences which may arise in relation to the determination of the final accounts attributable to the said financial year shall be adjusted in the accounts for the month of February of the financial year referred to above.

Two. The expenditure files and joint payment orders issued for the purpose of fulfilling the commitments set out in the preceding Articles of this Chapter shall be processed simultaneously in favour of the local Corporations concerned and their compliance with the actual provision of funds may be carried out by the accounts of non-budgetary creditors which are, for these purposes, enabled in the Directorate-General of the Treasury and Financial Policy in such a way as to produce, jointly and simultaneously, the payment of the respective obligations to all recipients. on the basis of the date of the relevant resolutions and on a level playing field.

They are declared urgent processing:

The credit modification files in relation to the commitments indicated.

The expenditure files, linked to the reference commitments, referred to in the Order of 27 December 1995.

For these purposes, the various stages of the budgetary management procedure should be built up, with special procedures for the accounting records of the respective operations being adopted.

Three. In the cases provided for in the preceding paragraph, where the processing of credit extension files and the effects provided for in Article 54 of Law 47/2003 of 26 November 2003, General Budget, are to be carried out, requests for credit increases shall, in any event, be justified on the basis of the additional requests made by the Local Entities concerned.

Four. The appropriations included in the expenditure budget for the purposes referred to in paragraph 1 above may be transferred with the necessary periodicity to the relevant extra-budgetary account, which is enabled for these purposes in the Directorate-General of the Treasury and Financial Policy. This procedure may be applied in order to materialize the simultaneous payment of the obligations arising out of the participation of the local entities in the State taxes, both in terms of deliveries to account and final settlement, as well as to proceed with the simultaneous payment of the obligations that they bring about the applications submitted by the local Corporations, once the relevant resolutions that give rise to the recognition of those obligations by the State are dictated.

Article 104. Information to be supplied by the local Corporations.

In order to proceed with the definitive liquidation of the participation of the Ayallos in the State taxes, corresponding to 2007, the respective local Corporations must facilitate, before 30 June 2007, in the form 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 2005 by the Tax on Real Estate, by the Tax on Economic Activities and by the Tax on Mechanical Traction Vehicles.

2) A comprehensive certification of the taxable bases deducted from the rolls of the year 2005, as well as of the high produced in the same, corresponding to the Tax on Real Estate, urban, and of the types payable in the municipality in the taxes mentioned in the preceding paragraph.

3) A certification of the fees payable in the Tax on Economic Activities in 2005, including the incidence of the application of the coefficient referred to in Article 86 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, in force in that tax period.

By the Directorate General of Financial Coordination with the Local Entities, the corresponding resolution will be issued establishing the models that contain the detail of the necessary information.

To the municipalities that, being within the scope of Subsection 2. of Section 3. of this Chapter, will not provide the documentation that is determined in the conditions outlined above will be applied, if any, a module weighing equivalent to 60 percent of the average tax effort applicable to the municipality with lower coefficient for this concept, within the section of population in which it is framed, for the purpose of practicing the definitive liquidation of its participation in the taxes of the State for the year 2007.

Article 105. Retentions to practice to local entities in application of the additional provision fourth of the recused text of the Local Government Law Regulatory Law approved by Royal Legislative Decree of March 5.

One. Upon request of the competent body that has legally assigned the revenue management, in accordance with the specific regulations applicable, the Directorate General of Financial Coordination with the Local Entities shall apply the deductions to be practiced in the participation of the municipalities and provinces in the State taxes.

If the withholding of debts resulting from State taxes and debts for Social Security contributions and the concepts of joint collection with the same were in place, and the amount of all of them exceeds the amount withheld, that amount will be prorated according to the amounts of these.

Two. The amount of the withholding tax shall be 50% of the amount allocated to the respective local entity, both in each instalment and in the final annual settlement corresponding to the participation in the State taxes, except where the amount of the debt is less than that amount.

In the case of debts arising from State taxes which have been legally passed on, from income to account corresponding to remuneration in kind, from amounts withheld or that would have been due to be withheld from any tax, or from social contributions that have been or should have been withheld, the withholding tax shall be 100%, except where the amount of the debt is less than that amount.

Three. The amount to be retained in the financial year as a whole may be reduced where the existence of serious cash flows generated by the provision of necessary and compulsory services which affect the regular fulfilment of the obligations of staff or the provision of compulsory and minimum public services common to all municipalities and those of civil protection, provision of social services and fire extinguishing is justified, in the absence of which, in any event, any consideration is not required in the form of a public price or a charge equivalent to the cost of the service performed. In no case may a retention rate of less than 25 per cent of the allowance be established.

The reduction in withholding tax will not apply to those local entities that have been integrated into financial consolidation pools that are part of the institutions of other public administrations.

In the procedures for reducing the percentage of retention, the Directorate General of Financial Coordination with Local Entities will dictate the corresponding resolution, taking into account the financial situation of the institution and the need to guarantee the provision of the compulsory public services, and the entity must accredit the entity, by means of a certificate issued by the collection bodies of the creditor entities, to have attended the payment of the current obligations in the previous immediate financial year.

In the resolution, the time period for the retention rate to be reduced shall be set, without the extension of the retention rate beyond the end of the financial year. In any event such a reduction shall be conditional upon approval by the local entity of a sanitation plan, or verification of the completion of another one in progress.

Four. Where the debt is incurred as a result of the repayment of advances in financing by the Treasury, the retention shall be in accordance with the conditions laid down in the decision to grant the corresponding advance, either by the total cancellation of the debit in the singular form, or in successive retentions until the latter's definitive extinction.

Five. The decisions declaring the termination of the debts owed to the amounts withheld shall in each case correspond to the legally competent body assigned to the revenue management, producing its effects, in the concurrent part of the debt, from the moment the retention was made.

Six. Interest shall be payable, the payments of the tax obligations of the local entities to be carried out after the end of the period originally agreed. The applicable interest will be the legal interest of the money that is currently in force.

Seven. The local authorities may submit a specific plan for the depreciation of the state tax debts in which a debt cancellation program is established. The plan will also include a commitment to the voluntary payment of current tax obligations that will be generated in the future.

As long as the proposed plan is considered viable and the local entities suffer from severe financial imbalances that endanger the provision of the mandatory public services, the legal interest of the applicable money will be reduced by one point. In addition, the local authorities may submit a specific plan for the cancellation of the debts for social security contributions and the concepts of joint collection, in which a program is established for cancellation in conditions similar to those established for state tax debts.

Article 106. Financing of institutions of the Municipality of Barcelona.

One. In the framework of the Law governing the Special Regime of the Municipality of Barcelona, under the program 942N, of Service 23, Section 32, of the General Budget of the State for the year 2007, it will be possible to recognize obligations up to a total amount of 15.05 million euros for the financing of institutions with wide projection and relevance of the Municipality of Barcelona as well as, if necessary, of services specific to the Metropolitan Area of Barcelona.

Two. For the materialization of transfers to finance the institutions referred to in the previous paragraph, the corresponding Convention should be previously subscribed to in the field of the Inter-Administrative Collaboration Commission established in accordance with the provisions of Article 5 of the Law governing the Special Regime of the Municipality of Barcelona.

Three. The contribution of the General Administration of the State to the financing of specific services of the Metropolitan Area of Barcelona shall be in accordance with the provisions of paragraph 1 (b) of Article 153 of the recast of the Law of Local Government Regulations, approved by Royal Legislative Decree of 5 March, and can only be made effective once created by the corresponding Law of the Autonomous Community, in accordance with the provisions of the second provision of the Law governing the Special Regime of the Municipality of Barcelona.

Article 107. Special fund for financing in favour of municipalities with a population of no more than 20,000 inhabitants.

One. As a special financing mechanism for municipalities with a population of no more than 20,000 inhabitants, in the year 2007, in Section 22, "Ministry of Public Administration", Program 942 A, "Local Economic Cooperation of the State", a fund to attend current transfers in favor of municipalities belonging to that population group, being assigned by the General Directorate of Local Cooperation, of the Ministry of Public Administrations, according to the criteria contained 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 153 euros per inhabitant in terms of deliveries corresponding to 2007, and whose average tax effort coefficient per inhabitant, according to data from the last definitive liquidation practiced, is greater than 1. The amount allocated by this appropriation, together with the amount corresponding to the application of the model described in Articles 86 and 87 of this Law, shall not exceed the amount of EUR 153 per inhabitant.

To the above effects, the Directorate General of Financial Coordination with the Local Entities, of the Ministry of Economy and Finance, will certify the participation in taxes of the State per inhabitant corresponding to the deliveries to account for that exercise of the municipalities with population not exceeding 20,000 inhabitants, as well as the coefficients of average fiscal effort per inhabitant mentioned in the previous paragraph.

The payment of the amounts resulting from the previous distribution will be made by the Directorate General of Local Cooperation, of the Ministry of Public Administrations, in the first half of the year, not having a delivery to account character, so, in no case, will be subject to subsequent liquidation.

CHAPTER II

Autonomous Communities

Article 108. Deliveries to the Sufficiency Fund.

The budgetary appropriations for the financing of the Fund for Sufficiency, corresponding to the deliveries to account set out in Article 15.1 of Law 21/2001 of 27 December 2001, regulating the fiscal and administrative measures of the new system of financing of the Autonomous Communities of common regime and cities with Autonomy Statute are, for each Autonomous Community and City with Statute of Autonomy, which are included in Section 32, Directorate General of Financial Coordination with the Autonomous Communities- Fund of Sufficient-Program 941M.

Article 109. Definitive liquidation of the 2005 Sufficiency Fund of the Autonomous Communities and Cities with Autonomy Statute.

The practice of the final liquidation of the 2005 Sufficiency Fund in favor of the Autonomous Communities and Cities with Autonomy Statute, will be carried out by the credit provided in Section 32, Service 18-Directorate General of Financial Coordination with the Autonomous Communities. Several-, -definitive settlement of the financing of the Autonomous Communities and Cities with Statute of Autonomy of previous years-Fund of Sufficient-Program 941M.

Article 110. Guarantee of the financing of health care services in the year 2005.

One. In Section 32 of the General Budget of the State, Service 18-Directorate-General for Financial Coordination with the Autonomous Communities -Several, definitive settlement of the financing of the Autonomous Communities and Cities with Statute of Autonomy of previous years-Guarantee of health assistance-Program 941M, a budget allocation is included, with the character of extensible up to 500 million euros, intended to support the Autonomous Communities whose income assigned to the health in the year 2005 evolves below the growth of the Internal Product Nominal state gross at market prices.

Two. In accordance with the provisions of 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 health care guarantee for each Autonomous Community shall be calculated according to the rules set out in the following paragraph. However, in the event that the sum of the amounts so determined will be higher than EUR 500 million, this will be the amount to be distributed to the Autonomous Communities as a health guarantee. In this case, the EUR 500 million shall be apportioned in proportion to the amount which, by application of the rules in the following paragraph, corresponds to each Autonomous Community.

Three. The indicated warranty will be calculated according to the following rules:

1. The growth rate between the years 1999 and 2005 of the funding allocated to health care services for each Autonomous Community will be determined as the ratio between the amount of funding for healthcare services in 2005 and the financing needs of healthcare services in the 1999 base year.

2. The financing needs of the health care services in the base year 1999 for each Community are those that result from increasing those considered in the final settlement of the 2004 Financing System, in accordance with the provisions of Rule 2 (2) of Article 105 (2) of Law 30/2005 of 29 December 2006 on the General Budget of the State for the year 2006, in the amount of the revisions relating to the financing of the health care services, which have been applied to the Fund of Sufficiency of the Autonomous Community with effect from 1 January 2005, as laid down in Article 16.1 of Law 21/2001.

3. The amount of funding for health care services in the year 2005 for each Autonomous Community will be determined by multiplying the percentage that represent the financing needs of health care services in the 1999 base year on the total financing needs of the Autonomous Community in this 1999 base year, by the volume of resources provided to each Community in 2005 by the System of Financing of Autonomous Communities regulated in Law 21/2001, of December 27. For these purposes:

(a) The financing needs of the health care services in the 1999 base year for each Autonomous Community are those defined in the previous rule 2.

b) The total financing needs in the 1999 base year for each Autonomous Community are those that result from increasing those considered in the final settlement of the 2004 Financing System, as set out in Article 105 of Law 30/2005 of 29 December, of the State Budget for 2006, in the amount of the revisions that have been applied to the Fund of Sufficiency of the corresponding Autonomous Community with effect from 1 January 2005, in accordance with the provisions of Article 16.1 of Law 21/2001.

(c) The volume of resources provided to each Community in 2005 by the System of Financing of the Autonomous Communities governed by Law 21/2001 of 27 December is to add the following amounts:

The collection for the taxes transferred on Heritage, Heritage Transmissions and Documented Legal Acts, Successions and Donations and on the Game and Rates affected to the transferred services, for their normative values of the year 2005. For these purposes, the 2005 standard values for these taxes, their value in the 1999 base year updated in 2005, are considered to apply the percentage of growth between the years 1999 and 2005 of the ITE used to update the Fund of Sufficiency of each Community, in accordance with Article 15 of that Law.

The definitive performance of the autonomous rate of the Income Tax of the Physical Persons in the year 2005. In the event that any Autonomous Community had exercised the power of law in relation to the Income Tax of the Physical Persons, instead of the amount that was thrown by the performance of the autonomous rate of the Income Tax of the Physical Persons, it will be computed that it would have been the result of not having exercised that power.

The final performance in 2005 of the sale of the Value Added Tax and the Tax on Beer, on Intermediate Products, on Alcohol and Derived Beverages, on Hydrocarbons, on Tobacco Labors and on Electricity.

The final performance in 2005 of the Tax on the Determinated Means of Transportation. For these purposes, the amount of the actual liquid collection charged to each Community from 1 January 2005 to 31 December 2005 shall be deemed to be the final performance of 2005. In the event that any Autonomous Community has exercised the regulatory competence in this respect, it shall be computed as a final performance which would have resulted from the failure to exercise such power.

The final performance in 2005 of the Retail Sales Tax on Certain Hydrocarbons. For these purposes, the amount of the actual liquid collection charged to each Community from 1 April 2005 to 31 March 2006 shall be understood as the definitive return for 2005. In the event that any Autonomous Community has exercised the regulatory competence in this respect, it shall be computed as a final performance which would have resulted from the failure to exercise such power.

The final amount of the Autonomous Community's Sufficiency Fund in 2005.

4. In the event that for some Autonomous Community the index resulting from the first rule 1. is lower than the rate of increase between 1999 and 2005 of the nominal state gross domestic product at market prices, the Community will receive the amount that will result from applying to the financing needs of the health care services in the base year 1999, as defined in the previous rule 2. The difference between the index resulting from the previous rule 1. and the rate of increase between 1999 and 2005 of the nominal state gross domestic product at market prices.

Article 111. Transfers to Autonomous Communities corresponding to the cost of new services transferred.

If, as of 1 January 2007, new transfers of services are made to the Autonomous Communities, the appropriations corresponding to their effective cost will be provided in Section 32 "Transfers to Autonomous Communities for the cost of the services assumed" in specific concepts that will be determined, in due course, by the Directorate General of Budgets. In the case of transfers corresponding to the management carried out by the State Employment Service in the field of work, employment and training, these appropriations will be provided in the State Employment Public Service Budget.

For these purposes, the Real Decrees that approve the new service transfers will contain at least the following ends:

(a) Date on which the Autonomous Community must effectively assume the management of the transferred service.

(b) Annual financing, in euro for the financial year 2007, broken down into the different expenditure chapters it comprises.

c) The valuation referred to the base year of 1999, corresponding to the annual effective cost of the same, for the purpose of the revision of the value of the Fund of Sufficiency of the Autonomous Community that corresponds to Article 16.1 of Law 21/2001, of December 27, 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 112. Interterritorial Compensation Funds.

One. In Section 33 of the General Budget of the State, two Interterritorial Compensation Funds are provided, amounting to 1,237,600,00 thousand euros, in compliance with the provisions of Law 22/2001 of 27 December, regulating the Interterritorial Compensation Funds.

Two. The Compensation Fund, with EUR 928,223.21 000, will be used to finance investment expenditure in accordance with the provisions of Article 2 of Law 22/2001.

Three. The Supplementary Fund, with EUR 309,376,79 thousand, may be applied by the Autonomous Communities and Cities with a Statute of Self-Autonomy to the financing of the costs of implementing or operating the investments made under Section 33 of the General Budget of the State in accordance with the terms of Article 6.2 of Law 22/2001.

Four. The percentage represented by the Compensation Fund for the Autonomous Communities on the basis of calculation constituted by public investment is 26.32 percent, according to Article 2.1 (a) of the Law. In addition, in compliance with the single additional provision of Law 22/2001, the percentage representing the Interterritorial Compensation Funds for the Autonomous Communities and the Cities with Autonomy Statute on the basis of calculation of public investment is 35.64 percent.

Five. The investment projects which can be financed from the previous Funds are as detailed in the Annex to Section 33.

Six. The Autonomous Communities of Galicia, Andalusia, Asturias, Cantabria, Murcia, Valencia, Castilla-La Mancha, Canarias, Extremadura, Castilla y León and the cities of Ceuta and Melilla in accordance with the single additional provision of Law 22/2001 of 27 December 2007 will benefit from these Funds.

Seven. The remaining appropriations of the Interterritorial Compensation Fund for previous years shall be automatically incorporated in the 2007 budget at the disposal of the same administration to which the implementation of the projects concerned was carried out on 31 December 2006.

Eight. As long as the remaining budgetary appropriations for previous financial years are incorporated into the current budget, the Treasury will be able to make cash advances to the Autonomous Communities in the same amount as the requests for funds made by the same "on account" of the resources to be collected once the aforementioned incorporation is carried out. Advances must be repaid before the end of the financial year.

Article 113. Complement to the Financing of Health Care.

One. In Section 32 of the General Budget of the State, Programme 941O "Other Transfers to Autonomous Communities", a supplementary envelope for the Financing of Health Care is included, amounting to a total of 600,000 thousand euros, distributed among the Autonomous Communities in accordance with the criterion of distribution adopted at the Plenary Session of the Fiscal and Financial Policy Council held on September 13, 2005.

Two. The amount of these appropriations shall be made available on a monthly basis.

Article 114. Allocation of Insularity Compensation.

One. In Section 32 of the General Budget of the State, Program 941O "Other transfers to Autonomous Communities", Services 12 "Canarias" and 15 "Illes Balears", a provision is included to compensate for the circumstances arising from the island fact, for 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 Fiscal and Financial Policy Council held on September 13, 2005.

Two. The amount of these appropriations shall be made available on a monthly basis.

TITLE VIII

Social Quotes

Article 115. Bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Vocational Training during the year 2007.

The bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Vocational Training, from 1 January 2007, will be as follows:

One. Maximum and minimum ceilings for the bases for social security contributions.

1. The maximum ceiling for the contribution base in each of the Social Security Regulations that have established it shall be fixed, as from 1 January 2007, in the amount of EUR 2,996,10 per month.

2. According to the provisions of Article 16 (2) of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June 2007, the bases of contributions in the Social Security Regulations and in respect of the contingencies that are determined in this article, will have as a minimum ceiling the amounts of the interprofessional minimum wage in force at each moment, increased by a sixth, unless otherwise expressed.

Two. Bases and rates of contribution in the General Social Security System.

1. The monthly contribution bases for all contingencies and situations protected by the General System of Social Security, with the exception of accidents at work and occupational diseases, shall be limited, for each group of professional categories, by the following minimum and maximum bases:

(a) The minimum basis for listing, according to professional categories and contribution groups, will be increased from 1 January 2007 and in respect of those in force on 31 December 2006, in the same percentage as the minimum inter-professional salary increases.

However, the minimum rates of contribution applicable to part-time contract workers shall be in order to ensure that the contribution in this form of employment is equivalent to the full-time contribution for the same unit of time and similar remuneration.

(b) The maximum bases, irrespective of the professional category and contribution group, during the year 2007 shall be EUR 2,996,10 per month or EUR 99,87 per day.

2. The rates of contribution under the General Social Security Scheme shall be as follows:

(a) For common contingencies 28.30 percent, with 23.60 percent in charge of the company and 4.70 percent in charge of the worker.

(b) For the contingencies of occupational accidents and occupational diseases, the percentages of the premium rate approved in the fourth provision of this Law shall apply, with the resulting premiums being the sole responsibility of the company.

3. For the year 2007, for the additional contribution for overtime laid down in Article 111 of the recast of the General Law on Social Security, the following types of contribution shall apply:

(a) In the case of overtime motivated by force majeure, 14.00 per cent, of which 12.00 per cent will be in charge of the company and 2.00 per cent in charge of the worker.

(b) In the case of overtime not included in the preceding paragraph, 28.30 percent, of which 23.60 percent will be the responsibility of the company and 4.70 percent of the worker.

4. As from 1 January 2007, the maximum basis for common contingencies applicable to trade representatives shall be that provided for in a general manner in paragraph (1) (b) of this Article.

5. For the purpose of determining, during the year 2007, the maximum basis for contributions by artists ' common contingencies, the following shall apply:

(a) The maximum contribution basis for all the groups corresponding to the different professional categories shall be EUR 2,996,10 per month.

However, the maximum limit of the bases of quotation on the basis of the activities carried out by an artist, for one or more companies, shall be annual and shall be determined by the elevation to annual computation of the maximum monthly basis indicated.

(b) The Ministry of Labour and Social Affairs, taking into account the basis and the ceilings set out in the previous paragraph, shall establish the bases of contribution to determine the provisional liquidations of the artists referred to in Article 32 (5) of the General Regulation on the Quotation and Settlement of Other Rights of the Social Security, approved by Royal Decree 2064/1995 of 22 December 1995.

6. For the purpose of determining, during the year 2007, the maximum basis for the common contingencies of the Taurian professionals, the following shall apply:

(a) The maximum contribution basis for all the groups corresponding to the different professional categories shall be EUR 2,996,10 per month. However, the ceiling of the bases of contribution for the taurine professionals shall be annual and shall be determined by the annual increase in the maximum monthly basis indicated.

(b) The Ministry of Labour and Social Affairs, taking into account the basis and the ceilings set out in the previous paragraph, shall fix the bases of contribution to determine the provisional settlements of the Taurian professionals referred to in Article 33 (5) of the General Regulation on the Quotation and Settlement of Other Rights of the Social Security, approved by Royal Decree 2064/1995 of 22 December 1995.

Three. Quotation in the Special Agrarian Regime.

1. During the year 2007, the contribution bases of the employed persons included in the Special Agricultural Social Security Scheme for the contribution groups in which the various professional categories are covered shall be as follows:

Listing Group

9

10

11

Listing Base

-

Euros/month

1

889.80

2

737.70

3

5

644.10

6

8

8

644.10

11

644.10

9

11

For the year 2007, the rate of contribution to employees will be 11.50 percent.

2. The daily basis for the contribution of each of the groups of workers engaged in agricultural work per day shall be the daily basis of the following:

1 January 2007:

Listing Group

Professional Categories

Daily Listing Base

-

Euros

1

Engineers and Licensors. Senior staff not included in Article 1.3.c of the Staff Regulations.

39.57

2

Technical Engineers, Perits, and Entitled Helpers.

32.81

3

Administrative and Workshop Chiefs.

28.54

4

Untitled Helpers.

27.03

5

Administrative Officers.

27.03

6

Subalterns.

27.03

7

Administrative Auxiliary.

27.03

8

First and second officers.

27.03

9

Third and Specialist officers.

27.03

10

Workers over the age of eighteen unskilled.

27.03

11

Workers under the age of eighteen, whatever their professional category.

27.03

The price for each real day will be obtained by applying 15.50 percent to the base of quotation indicated in the table above.

3. In the case of accidents at work and occupational diseases, it will be established in the premium rate approved by the fourth provision of this Law.

4. As from 1 January 2007, the contribution of the self-employed persons included in the Special Agricultural Social Security Scheme, which, before that date, would not have been paid for the contribution provided for in the additional 30th of the recast text of the General Law on Social Security, shall be made in the following terms:

The contribution base will be in 2007 of 731,70 euros/month, unless the interested parties opt for the minimum contribution base set out in paragraph 1 of the following paragraph.

To this end, agricultural workers will have a deadline of the last day of February to exercise the corresponding option. The list of contributions chosen shall take effect from 1 day of the month of March 2007.

In any case, for the self-employed persons who are incorporated into the Special Agrarian System of Social Security from 1. January 2007, the basis of contribution to this Regime is fixed at 801.30 euros per month.

The rate for 2007 will be 18.75 percent.

The listing, for the purposes of professional contingencies, will be carried out by applying to the base of quotation the 1 percent.

The contribution to the voluntary improvement of temporary incapacity will be made, applying to the corresponding contribution base, the rate of 4.35 percent, of which 3.70 percent will correspond to common contingencies and 0.65 to professional contingencies.

5. With the exception referred to in the following paragraph 6, self-employed persons who are still covered by the levy system set out in paragraph 2 of the additional 30th paragraph of the recast text of the General Law on Social Security shall be quoted in accordance with the following rules:

The maximum contribution base will be 2,996.10 euros per month. The minimum basis for listing shall be EUR 801.30 per month.

The contribution base of the self-employed persons who, as of 1 January 2007, are less than 50 years of age, will be chosen by them within the maximum and minimum bases. The choice of basis of contribution by self-employed persons who, as at 1 January 2007, had 50 or more completed years, shall be limited to the amount of EUR 1,560,90 per month.

The rate for 2007 will be 19.90 percent.

The listing, for the purposes of professional contingencies, will be carried out by applying to the base of quotation the 0.60 percent.

The contribution to the voluntary improvement of temporary capacity will be made by applying the rate of 3.95 percent to the base, of which 3.30 percent will correspond to common contingencies and 0.65 percent to professional contingencies.

6. For the self-employed agricultural workers who, for the purposes of joining the Special Agrarian Social Security Scheme during the financial years 2004 and 2005, have been required to apply the system of contributions laid down in paragraph 2 of the additional 30th of the consolidated text of the General Law on Social Security, and who are listed by the minimum base set out in the Special Regime for Self-Employed or Self-Employed, during 2007, the contribution to Social Security shall be carried out as follows:

The price base will be 801.30 euros per month.

On that basis, the rate of contribution provided for in paragraph 4 of this paragraph shall apply.

Four. Quotation in the Special Regime of the Workers for Account Own or Autonomy.

The minimum and maximum basis and the rates of contribution shall be the following:

the Special Scheme of the Workers for Own or Autonomous Account and the rates of contribution:

1. The maximum contribution basis shall be EUR 2,996,10 per month. The minimum basis for listing shall be EUR 801.30 per month.

2. The basis for the contribution of self-employed workers who, at 1 January 2007, are less than 50 years of age, shall be chosen by them within the maximum and minimum bases laid down in the preceding paragraph.

The contribution base of the self-employed workers who, at first January 2007, have 50 or more years of age, will be included between the amounts of EUR 837.60 and EUR 1,560,90 per month, except in the case of the surviving spouse of the business owner who, as a result of the death of the business owner, has had to face the same and be discharged in this Special Regime with 45 or more years of age, in which case, the choice of bases will be between the amounts of 801.30 and 1,560.90 euros per month.

However, self-employed workers who have previously been listed in any of the Social Security System (s) five or more years prior to the age of 50, will be able to maintain in 2007 the contribution base for the year 2006 increased by a percentage of those who have increased the minimum base and the maximum basis of contribution to this scheme.

3. In the case of workers aged 30 years or younger, or of women aged 45 or over who are discharged in this Special Regime under the terms set out in the additional 30th text of the General Law of Social Security, in the wording preceding that given by Law No 2/2004 of 27 December 2005, of the General Budget of the State for the year 2005, the contribution base shall be the one chosen by them among the following amounts: 644,10 and 2,996,10 euros per month, except in the cases where the limits referred to in the last two paragraphs are applicable. of the previous paragraph.

4. The rate of contribution in this Special Social Security Regime will be 29.80 percent. Where the person concerned has not received temporary disability protection, the rate of contribution shall be 26.50%.

5. For the contingencies of occupational accidents and occupational diseases, the percentages of the premium rate included in the fourth provision of this Law shall apply.

Five. Quote in the Special Regime of Home Employees.

In the Special System of Social Security of Home Employees, the base and type of contribution will be, as of 1 January 2007, the following:

1. The basis for listing shall be EUR 644,10 per month.

2. The rate of contribution in this scheme will be 22.00 per cent, with the employer being 18.30 per cent and 3.70 per cent being in charge of the worker. Where the household employee provides services on a partial or discontinuous basis to one or more employers, the payment of the corresponding fee shall be his sole charge.

Six. Contribution to the Special Regime of the Sea Workers

1. The provisions of paragraphs 1 and 2 of this Article shall apply to the Special Regime of the Workers of the Sea, without prejudice, where appropriate, and for the contribution of common contingencies, to the provisions of Article 19.6 of the recast of Laws 116/1969, of 30 December, and 24/1972, of 21 June, approved by Decree 2864/1974 of 30 August 1974, of the following number, and with the exception of the type of contribution for the common contingencies of the self-employed, which shall be 29.80%.

2. The contribution for all 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 Recast Text approved by Decree 2864/1974, of 30 August, shall be carried out on the remuneration to be determined annually by Order of the Ministry of Labor and Social Affairs, at the proposal of the Social Institute of the Navy, heard the representative organizations of the sector. Such determination shall be carried out by provinces, fisheries and professional categories on the basis of the average values for remuneration received in the preceding year.

The bases to be determined shall be unique, without being lower or higher than those laid down for the various professional categories, in accordance with the provisions of paragraph 2 (1) of this Article.

Seven. Contribution to the Special Regime of Coal Mining.

1. As from 1 January 2007, the contribution of the Social Security Special Scheme for Coal Mining shall be determined by the application of the provisions of paragraph Two, without prejudice to the fact that, for the purposes of the common contingency contribution, the basis of contributions shall be standardised in accordance with the following rules:

First. Account shall be taken of the amount of the remuneration received or which the workers have been entitled to receive, for the purposes of contributions for accidents at work and occupational diseases, for the period from 1 January to 31 December 2006, inclusive.

Second. These remuneration will be aggregated by groups, professional groups and professional specialties and mining areas, taking into account the provisions of Article 57 of the General Regulation on the Quotation and Settlement of Other Rights of Social Security, approved by Royal Decree 2064/1995 of 22 December.

The amounts obtained, thus totaled, will be divided by the sum of the days to which they correspond.

Third. This result shall be the standard daily basis for listing for common contingencies, the amount of which may not be lower than the amount fixed for the immediately preceding financial year for that professional category, plus the same percentage as in the present financial year for the maximum contribution ceiling referred to in paragraph 1 of this Article, and not more than the amount resulting from raising the ceiling to the annual amount and dividing it by the calendar days of 2007.

2. The Ministry of Labour and Social Affairs shall fix the amount of the standard bases by applying the rules laid down in the preceding number.

Eight. Social security contribution basis during the perception of the unemployment benefit at the contributory level.

1. During the receipt of the unemployment benefit by extinction of the employment relationship the basis of contribution to the Social Security of those workers for which there is a legal obligation to list, shall be the basis of the unemployment benefit, determined as laid down in Article 211 (1) of the recast text of the General Law on Social Security, with respect, in any case, of the amount of the minimum basis for common contingencies provided for in each professional category, and for the purposes of the Social Security benefits, the basic consideration shall be based on the basic of common contingencies.

During the perception of the unemployment benefit by suspension of the employment relationship, by virtue of a record of the regulation of employment or of a judicial decision adopted within a court of insolvency, or by reduction of the day, the basis of contribution to the Social Security of those workers for which there is a legal obligation to list, will be equivalent to the average of the bases of the last six months of the occupation listed, for common contingencies and for contingencies of accidents of work and occupational diseases, prior to the legal situation of unemployment or at the time when the legal obligation to list was terminated.

The resumption of the unemployment benefit, in the case of the suspension of the right, will mean the resumption of the obligation to list on the basis of the quotation indicated in the preceding paragraphs corresponding to the moment of the birth of the right.

Where the right to unemployment benefit has been extinguished and, in application of Article 210 (3) of the recast text of the General Law on Social Security, the worker chooses to reopen the initial right, the basis of contribution to Social Security shall be the statutory basis for the unemployment benefit corresponding to the time of birth of the initial right for which the worker is entitled.

During the receipt of the benefit only the basis of quotation indicated in the preceding paragraphs shall be updated, where it is lower than the minimum social security contribution base in force at any time corresponding to the worker's contribution group at the time of the legal situation of unemployment and up to that ceiling.

2. During the receipt of the unemployment benefit if it is to be listed in the Special Agricultural Social Security Scheme, the contribution basis for establishing the amount of the fixed fee shall be that corresponding to the contribution group of the worker at the time of the legal unemployment situation.

3. During the receipt of the unemployment benefit if it is to be listed in the Special Scheme of Coal Mining the contribution basis shall be the standard in force corresponding to the category or professional craft of the worker at the time of the legal situation of unemployment.

4. The basis of the contribution referred to in paragraphs 2 and 3 shall be updated in accordance with the basis of each moment corresponding to the working group or category or professional craft of the worker at the time of the legal situation of unemployment.

Nine. Unemployment contribution, Guarantee Fund and Vocational Training.

The contribution of the Unemployment Contingencies, the Wage Guarantee Fund and the Vocational Training Fund will be carried out from 1 January 2007, according to the following points:

1. The basis for listing for the contingencies mentioned and in all the Social Security Regulations which have the same covers shall be that corresponding to the contingencies of accidents at work and occupational diseases.

To the bases of contribution for Unemployment in the Special Regime of the Sea Workers will also apply the provisions of article 19.6 of the recast text approved by Decree 2864/1974, of August 30, and in the norms of development of that precept, without prejudice to the provisions of paragraph Six of this article.

The unemployment contribution base for employed persons who are both fixed and eventually employed, included in the Special Agricultural Social Security Scheme, shall be that of the actual days established for that scheme and referred to in paragraph 3 of this Article. Likewise, the contribution base for determining contributions to the Salarial Guarantee Fund by employed persons included in the Special Agrarian Regime shall be the corresponding monthly basis for the contribution of the actual day's contributions, as referred to in paragraph Three of this Article.

2. From 1 January 2007, the rate of contribution shall be as follows:

A. For unemployment contingency:

(a) Indefinite contracting, including indefinite fixed and part-time contracts, as well as the hiring of a given duration in the modalities of training contracts in practices, relief, interinity and contracts, whatever the modality used, carried out with disabled workers: 7.30 percent, of which 5.75 percent will be in charge of the employer and 1.55 percent of the worker.

b) Fixed duration hiring:

1. The number of contracts of duration determined in full time: 8.30 percent, of which 6.70 percent will be borne by the employer and 1.60 percent by the worker.

2. The number of contracts for a given duration: 9.30 percent, of which 7.70 percent will be in charge of the employer and 1.60 percent of the worker.

The rate of contribution for employed persons of an eventual character, included in the Special Agricultural Social Security Scheme, shall be that set out in the preceding subparagraph of paragraph 1 (b) for the employment of fixed-term contracts, except where the rate referred to in subparagraph (a) above applies, for specific contracts of fixed duration or for disabled workers.

B. For the contribution to the Salarial Guarantee Fund, the 0.20 percent exclusive of the company.

C. For the contribution of professional training, 0.70 percent, being 0.60 percent in charge of the company and 0.10 percent in charge of the worker.

Ten. Price in contracts for training.

During the year 2007, the contribution of the workers who had concluded a contract for the training will be carried out according to the following:

(a) The contribution to Social Security shall consist of a single monthly fee of EUR 32,89 for common contingencies, of which EUR 27,42 shall be borne by the employer and EUR 5,47 in charge of the worker, and EUR 3,77 for professional contingencies, carried out by the employer.

(b) The contribution to the Salarial Guarantee Fund shall consist of a monthly fee of EUR 2.10, which is the sole responsibility of the employer.

(c) The contribution for vocational training shall consist of a monthly fee of EUR 1,15, of which EUR 1,01 shall be borne by the employer and EUR 0,14 in charge of the worker.

(d) The remuneration received in respect of overtime shall be subject to the additional contribution referred to in paragraph D (3) of this Article.

Once. By way of derogation from the foregoing paragraphs of this Article, in no case and by application of Article 16 of the recast text of the General Law of Social Security, the minimum or unique bases of any of the Regiments that make up the Social Security system may be lower than the minimum base of the General Regime.

Twelve. The Minister of Labour and Social Affairs is empowered to lay down the rules necessary for the implementation and development of the provisions of this Article.

Article 116. Contribution to the General Mutuals of Officials for the year 2007.

One. The rates and contributions of the State to the Special Social Security Regime of the Civil Servants of the State, managed by the General Mutuality of Civil Servants of the State (MUFACE) referred to in the Royal Decree of Law 4/2000, of 23 June, for the financing of the benefits referred to in Article 12, except as indicated in paragraph (h), of that provision, shall be as follows:

1. The contribution rate of the active and assimilated officials integrated into MUFACE is fixed at 1.69 per 100 on the regulatory assets for the purposes of the contribution of the Passive Rights.

2. The amount of the State's contribution, as set out in Article 35 of the Royal Legislative Decree 4/2000, will represent 5.90 percent of the regulatory assets for the purposes of the contribution of the Passive Rights. Of such a rate of 5,90, 5,07 corresponds to the State's contribution per asset and 0,83 to the contribution by pensioner exempt from listing.

Two. The rates and contributions of 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 indicated in paragraph (f), of that provision, shall be as follows:

1. The percentage of the contribution and contribution of the military personnel in active and assimilated integrated in the ISFAS, is fixed at 1.69 per 100 on the regulatory assets for the purposes of the contribution of the Passive Rights.

2. The amount of the State's contribution as set out in Article 30 of the Royal Legislative Decree 1/2000 will represent 9.82 per 100 of the regulatory assets for the purposes of the contribution of the Passive Rights. Of such a rate of 9,82 5,07 corresponds to the contribution of the State per asset and the 4,75 to the contribution by pension-exempt pensioners.

Three. The rates and contributions of the State to the Special Regime of Social Security of the Officials of the Administration of Justice, managed by the General Judicial Mutuality (MUGEJU), referred to in the Royal Decree of Law 3/2000 of 23 June, for the financing of the benefits referred to in Article 12, except as indicated in paragraph (f), of that provision, shall be as follows:

1. The percentage of the contribution of the staff of the active and assimilated Justice Administration, integrated in MUGEJU, is fixed at 1.69 per 100 on the regulatory assets for the purposes of the contribution of the Passive Rights.

2. The amount of the State's contribution, as regulated in Article 23 of the Royal Legislative Decree 3/2000, will represent 5.08 per 100 of the regulatory assets for the purposes of the contribution of the Passive Rights. Of this rate of 5,08, 5,07 corresponds to the contribution of the State per asset and the 0,01 to the contribution by pensioner exempt from listing.

Additional disposition first. Economic benefits of Social Security per child in charge.

One. The revenue limit referred to in the first paragraph of Article 182.1.c) of the consolidated text of the General Law on Social Security is fixed, as from 1 January 2007, at EUR 9,273,83 per year.

The revenue limit referred to in the second paragraph of Article 182.1.c) of the said recast text is fixed, as from 1 January 2007, at EUR 15,810,64 per year, increasing by EUR 2,560,88 for each dependent child from the fourth, including.

Two. As from 1 January 2007, the amount of the social security benefits for a child in charge, with 18 years of age and a degree of disability equal to or greater than 65%, shall be EUR 3,727,20 per year, the equivalent amount, in monthly calculation, to the amount of the invalidity pension, in non-contributory mode.

When the child in charge is aged 18 or over, is affected by a disability to a degree equal to or above 75 per cent and requires the contest of another person for the performance of the essential acts of life, the amount of the economic benefit shall be 5,590,80 per year, equivalent amount, in monthly calculation, to the invalidity pension, in non-contributory mode, plus the supplement for the need of the third-person contest.

Additional provision second. Economic subsidies of Law 13/1982, of April 7, of Social Integration of the Disabled, and care pensions.

One. As from 1 January 2007, the economic subsidies referred to in Law 13/1982 of 7 April on the Social Integration of the Disabled shall be fixed, according to the subsidy class, in the following amounts:

Euros/month

Income Guarantee Subsidy

149.86

-person help subsidy

58.45

and compensation allowance for transport expenses

49.24

Two. As from 1 January 2007, the aid pensions recognised under the provisions of the Law of 21 July 1960 and Royal Decree 2620/1981 of 24 July 1981 shall be fixed at EUR 149,86 per month, with two additional payments of the same amount payable in the months of June and December.

Assistance pensions will be subject to periodic review, in order to verify that the beneficiaries maintain the required requirements for their recognition and, if not, declare the right to be extinguished and demand the recovery of the amounts unduly paid.

The Ministry of Labor and Social Affairs will be able to urge the opening of the review procedures for the purpose of practicing the economic and budgetary adjustment of the expenditure generated. The results of these procedures will be communicated to the aforementioned ministerial department.

Additional provision third. Travel and subsistence allowances for the beneficiaries of the health care of displaced persons for assistance to other centres in the national territory.

The Social Institute of the Navy will be able to update and adapt the regulation of travel and subsistence aid to the beneficiaries of the health care of the Gestora Entity displaced for assistance to other centers of the national territory, in accordance with the budgetary resources allocated in the budget of that Entity.

This update and adaptation will be carried out under the principle of substantial equality of the entire population in terms of health benefits and to avoid any discrimination in the access, administration and delivery of health services.

Additional provision fourth. Premium rate for social security contributions for accidents at work and occupational diseases.

One. The contribution to the Social Security of employers, whatever the framework, and, where appropriate, of the self-employed persons included in the Special Regimes of Workers of the Sea and of Workers for the Account of Own or Self-Employed, for the contingencies of accidents of work and occupational diseases shall be carried out, from 1. January 2007, according to the corresponding economic activity, occupation or situation, by the application of the following tariff:

FEE FOR THE CONTRIBUTION OF OCCUPATIONAL ACCIDENTS AND OCCUPATIONAL DISEASES

Table I

CNAE Codes and Economic Activity Title

01.13 Fruit, dried fruits, spices, and crop crops

3.60

01.4 Agriculture and livestock related services activities, except veterinary activities; garden maintenance

0,90

74.7 Industrial cleanup activities

74.82 Third Party Packaging and Packaging Activities

Quote

IT

IMS

Total

01. Agriculture, animal husbandry, hunting and related services activities.

01.11 Crop of cereals and other crops

1.65

1.25

2.90

01.12 Vegetable cultivation, horticulture specialties, and nursery products

1.20

1.65

1.25

2.90

01.2

1.25

01.2 Livestock Production (Except 01.24)

1,60

3.60

1.60

1.20

1.20

01.3 Agricultural production combined with livestock production

2.00

3.60

2.00

1.60

3.60

01.5 Hunting, animal capture, and repopulation, including the activities of the services related to the same

2.00

1.60

3.60

02. Selviculture, forest exploitation and activities of the services related to them. (Except 02.011)

3.25

3.50

6.75

02.011 Selficula

3.00

2.85

5.85

05. Fisheries, aquaculture and related services activities. (Except v, w).

4.10

3.50

7.60

v. Sea Special Regime Quote Group

2.60

2.30

4.90

w. Third party listing group to the Special Regime of the Sea

2.15

1.85

4.00

10. Extraction and agglomeration of anthracite, hard coal, lignite and peat. (Except and)

3.00

2.85

5.85

and. Common work inside mines

4.30

4.20

8.50

11. Extraction of crude oil and natural gas; activities of services related to oil and gas holdings, except for prospecting activities. (Except 11.2) ....

4.30

4.20

8.50

Activities of services related to oil and gas holdings, except prospecting activities

2.45

1.60

4.05

13. Extraction of metallic minerals. (Except and)

3.00

2.85

5.85

and. Common work inside mines

4.30

4.20

8.50

14. Extraction of non-metallic or energy minerals. (Except and, 14.1)

3.00

2.85

5.85

and. Common work inside mines

4.30

4.20

8.50

Stone extraction

4.55

3.95

8.50

15. Food and beverage industry. (Except 15.1; 15.8)

2.00

1.60

3.60

15.1 Meat Industry

2.40

2.10

15.8 Manufacture of other food products

1.10

0.90

2.00

16. Tobacco Industry

1.10

0.90

2.00

17. Textile industry. (Except 17.6; 17.7)

1.10

0.90

2.00

17.6 Manufacturing of knit fabrics

1.00

0.60

17.7 Item manufacturing of item fabrics

1,00

0.60

18. The clothing industry and the fur industry. (Except 18.2).

1.65

1.25

2.90

18.2 Clothing clothing in textiles and accessories

0.50

0.40

19. Preparation, tanning and finishing of leather; manufacture of leather goods and travel; articles of guarnionery, cutlery and shoe shop

1.65

1.25

2.90

20. Wood and cork industry, except for furniture; basket and spreaders. (Except 20.4; 20.5)

3.00

2.85

5.85

20.4 Manufacture of packaging and packaging of wood

2.40

2.10

20.5 Manufacture of other wood products. Manufacture of cork, cesteria and esparteria products

2.40

2.10

21. Paper industry. (Except 21.2)

2.45

1.60

4.05

21.2 Manufacture of paper and cardboard items

1.00

1.25

22. Editing, graphic arts and reproduction of recorded media.

1.00

1.25

23. Coqueries, oil refining and treatment of nuclear fuels

3.00

2.85

5.85

24. Chemical industry. (Except 24.3; 24.4; 24.5; 24.7)

2.00

1.60

3.60

24.3 Manufacture of paints, varnishes and similar coatings; printing inks and masillas

1.95

1.30

24.4 Manufacture of Pharmaceutical products

1.95

1.30

24.5 Manufacture of soaps, detergents, and other cleaning and brightening items. Manufacture of perfumes and beauty and hygiene products

1.65

1.25

2.90

24.7 Manufacture of artificial and synthetic fibers

1.65

1.25

2.90

25. Manufacture of rubber and plastic materials

1.95

1.30

26. Manufacture of other non-metallic mineral products. (Except 26.1; 26.2; 26.3; 26.7)

2.40

2.10

26.1 Glass and glass products manufacturing

2.00

1.60

3.60

26.2 Manufacture non-refractory ceramic products except for intended for construction; manufacturing of refractory ceramic products

2.00

1.60

3.60

26.3 Manufacture of ceramic tiles and tiles

2.00

1.60

3.60

26.7 Industry ornamental and construction stone

3.25

3.50

6.75

27. Metallurgy

2.70

1.80

28. Manufacture of metal products, except machinery and equipment

2.70

1.80

29. Construction industry of machinery and mechanical equipment. (Except 29.7)

2.70

1.80

29.7 Domestic appliance manufacturing

1.95

1.30

30. Manufacturing office machines and computer equipment

1.95

1.30

31. Manufacture of machinery and electrical equipment.

1.95

1.30

32. Electronic material manufacturing; manufacturing of radio, television and communication equipment and apparatus

1.95

1.30

33. Manufacturing of medical-surgical, precision, optical and watchmaking equipment and instruments

1.95

1.30

34. Manufacture of motor vehicles, trailers and semi-trailers

1.95

1.30

35. Manufacture of other transport equipment. (Except 35.4).

2.40

2.10

35.4 Manufacture of motorcycles and bicycles

1.95

1.30

36. Manufacture of furniture; other manufacturing industries. (Except 36.1; 36.2; 36.3)

1.95

1.30

36.1 Manufacture of furniture

2.40

2.10

36.2 Manufacture of jewelry, goldsmith, silverware and similar items

1.10

0.90

2.00

36.3 Manufacture of musical instruments

1.10

0.90

2.00

37. Recycling

2.40

2.10

40. Production and distribution of electric power, gas, steam and hot water

2.40

2.10

41. Water catchment, debugging and distribution

2.40

1.65

4.05

45. Build

4.10

3.50

7.60

50. Sale, maintenance and repair of motor vehicles, motorcycles and mopeds; retail sale of motor vehicle fuel. (Except 50.2; 50.4)

1.00

1.25

50.2 Maintenance and repair of motor vehicles

3.35

2.50

5.85

50.4 Sale, maintenance and repair of motorcycles and mopeds and their spare parts and accessories

1.95

1.30

51. Wholesale trade and trade intermediaries, except motor vehicles and motorcycles. (Except z)

2.00

1.60

3.60

z. Dependents. Tellers.

1.00

0.80

52. Retail trade, except trade in motor vehicles, motorcycles and mopeds; repair of personal effects and household goods. (Except 52.7)

1.00

0.80

52.7 Repair of personal and household effects

1.95

1.30

55. Hospitality

0.65

0.70

60. Land transport; pipeline transport. (Except x)

2.25

1.80

4.05

x. Loading and unloading; stowage and desestiba

4.10

3.50

7.60

61. Maritime transport, cabotage and inland waterway transport. (Except x)

2.40

2.10

x. Loading and unloading; stowage and desestiba

4.10

3.50

7.60

62. Air and space transport. (Except x)

2.25

1.80

4.05

x. Loading and unloading; stowage and desestiba

4.10

3.50

7.60

63. Activities annexed to the transports; activities of travel agencies. (Except x; 63.213; 63.3)

2.25

1.80

4.05

x. Loading and unloading; stowage and desestiba

4.10

3.50

7.60

63,213 Toll and other toll roads

1.00

1.25

63.3 Activities of travel agencies, tour operators, and other tourist support activities

1.00

1.25

64. Postal and telecommunications.

1.00

0.80

65. Financial intermediation, except insurance and pension plans

0.65

0.35

1.00

66. Insurance and pension plans, except mandatory social security

0.65

0.35

1.00

67. Ancillary activities to financial intermediation

0.65

0.35

1.00

70. Real Estate Activities

1.00

1.25

71. Renting of machinery and equipment without operator, personal effects and household goods

1.00

1.25

72. Computer activities. (Except 72.5)

1.00

1.25

72.5 Maintenance and repair of office machines, accounting, and computer equipment

1.95

1.30

73. Research and development

1.00

1.25

74. Other business activities. (Except the following:)

1.00

1.25

74,301 Vehicle Technical Inspection

2.00

1.60

3.60

74,302 Other technical tests and analyses

0,90

2.00

74,503 Staff Supply Agencies

1.65

1.25

2.90

74.6 Research and security services

1.70

2.35

4.05

2.45

1.60

4.05

74.81 Photography Activities

0.50

0.40

2.00

1.60

3.60

74.86 Call Center Activities

1.00

0.80

1.80

75. Public administration, defence and compulsory social security. (Except 75.2)

1.00

1.25

75.2 Community Services Public Service in general

2.25

1.80

4.05

80. Education.

0.70

0.45

85. Health and veterinary activities, social services. (Except 85.2)

1.00

0.60

85. Health and veterinary activities, social services. (Except 85.2)

1.00

0.60

85.2 Veterinary Activities

2.00

1.60

3.60

90. Public sanitation activities

2.45

1.60

4.05

91. Associative Activities

1.00

1.25

92. Recreational, cultural and sporting activities. (Except the following:)

1.00

0.60

92.33 Amusement Parks and Fairs Activities

2.00

1.60

3.60

92,342 Taurine Shows

3.25

3.50

6.75

92.53 Activities of botanical gardens, zoos, and national parks

2.00

1.60

3.60

92.6 Sports activities

2.00

1.60

3.60

92,720 Other recreational activities

2.00

1.60

3.60

93. Various activities of personal services. (Except 93.02; 93.03)

1.00

0.60

93.02 Barber and other beauty treatments

0.70

0.45

93.03 Pomps and related activities

1,80

4.05

. Household activities as household employers

0.70

0.45

99. Offshore organisms

2.25

1.80

4.05

Table II

CNAE Codes and Economic Activity Title

Listing

IT

IMS

Total

. Staff in unique office jobs

0.65

0.35

1.00

b. Type of contribution for all workers who have to travel regularly during their working time, provided that the occupation or economic activity does not correspond to a higher rate. Commerce Representatives

1.00

1.25

c. Workers in a period of temporary incapacity and other situations with suspension of the employment relationship with obligation to list

0.30

0,80

. Staff of trades in facilities and repairs to buildings, works and construction work in general

4.10

3.50

7.60

. Motor vehicle drivers of passenger transport in general (taxis, cars, buses, etc.) and freight transport that has a payload capacity of not more than 3.5 Tm

2.25

1.80

4.05

f. Goods transport vehicle drivers having a payload capacity greater than 3.5 Tm

4.10

3.50

7.60

. Cleaning staff in general. Cleaning of buildings and all types of establishments. Street cleaning

2.45

1.60

4.05

h. Guards, guards, juries and security personnel.

1.70

2.35

4.05

i. Flight personnel

4.30

4.20

8.50

Two. The following rules will be taken into account in order to apply what is set out in paragraph One:

First. -For regular work or displacements, those that are carried out during more than half of the day, in monthly computation, which in each case are carried out.

Second. -For the determination of the type of contribution applicable in accordance with the rate set out in this provision, it will be taken as a reference in Table I in order to identify the type assigned in it by reason of the main economic activity developed by the company or by the self-employed or self-employed person, according to the National Classification of Economic Activities (CNAE-93 Rev. 1), approved by Royal Decree 1560/1992, of 18 December, and to the codes that are contained in it in relation to each activity.

Where in one undertaking, together with the principal activity, other or other activities which are to be considered ancillary to that undertaking, the rate of contribution shall be that laid down for that principal activity. Where the principal activity of the undertaking is linked to another activity involving the production of goods or services which are not integrated into the production process of the first undertaking, having different means of production, the rate of contribution applicable to the employed in this process shall be that provided for in the economic activity in which the undertaking is located.

When self-employed persons carry out several activities which result in a single inclusion in the Special Scheme of Workers for Own or Autonomous Account, the rate of contribution applicable shall be the highest of those established for the activities carried out by the worker.

Third. Notwithstanding the above, where the occupation carried out by the employed person, or the situation in which the worker is employed, corresponds to one of those listed in Table II, the rate of contribution applicable shall be that laid down in that Table for the occupation or situation concerned, whereas the latter is different from that which corresponds to the activity of the undertaking. The same criterion shall be applied in relation to the self-employed, where they are in one of the situations referred to in paragraph (c) of Table II.

Three. The determination of the rate of contribution applicable shall be effected, in the terms which are governed by law, by the General Treasury of Social Security in the light of the economic activity declared by the undertaking or by the self-employed person or, where appropriate, by the occupations or situations of the workers, irrespective of the fact that, in order to formalise protection against professional contingencies, it would have been decided in favour of a Social Security management entity or a contributing entity.

Four. The Government shall make a corresponding annual adjustment of the rates included in the tariff set out in this provision, as well as the adjustment of the economic activities to the new CNAE classifications which are approved and the progressive abolition of the occupations listed in the classification contained in the said tariff.

Additional provision fifth. Extension of the term of cancellation of the loan granted to the Social Security.

It is extended in ten years, starting in 2007, the deadline for the cancellation of the loan granted to the Social Security by the State, as referred to in article 11.Three of Law 12/1996, of December 30, of General State Budgets for 1997.

Additional provision sixth. Payment of debts with the Social Security of health institutions whose ownership is held by the Public Administrations or non-profit institutions.

Health institutions whose ownership is held by public administrations or public or private non-profit institutions, which are granted the moratorium provided for in the additional 30th of Law 41/1994, of December 30, of the General Budget of the State for 1995, will be able to request the General Treasury of Social Security to extend the deficiency granted to thirteen years along with the extension of the moratorium granted up to a maximum of ten years with annual write-downs.

Additional provision seventh. Revaluation for 2007 of the benefits of Great Invalidity of the Special Regime of the Social Security of the Armed Forces.

The benefits of great invalidity to pay the person in charge of the assistance to the great invalid, caused until 31 December 2006 in the Special Social Security Regime of the Armed Forces, will experience with effect from January 1, 2007 an increase of 2 percent, once adjusted their amounts to the actual deviation of the index of consumer prices (CPI) in the period November 2005 to November of the year 2006.

Additional disposition octave. Bonus of Social Security contributions in respect of the contract workers for the celebration of the International Exhibition Zaragoza 2008.

The countries participating in the International Exhibition Zaragoza 2008, the legal persons representing them, the participating International Organizations and the Public Company Expoagua Zaragoza 2008, S.A., will have a 100 percent bonus in the contribution to Social Security for common contingencies, as well as for the concepts of joint collection with the quotas of Social Security, regarding the workers who directly hire for the exclusive realization of tasks strictly related to their participation in the mentioned event.

Within two months of the entry into force of the law, a regulation will be adopted by Royal Decree laying down the requirements, deadlines, concession procedure and control measures relating to the aforementioned bonus.

Additional provision Novena. Social aid to those affected by the Human Immunodeficiency Virus (V.I.H.).

During 2007, the monthly amounts of social aid recognized in favour of persons contaminated by the Human Immunodeficiency Virus (V.I.H.), as set out in points (b), (c) and (d) of Article 2.1 of Royal Decree-Law 9/1993, of 28 May, will be determined by the application of the proportions regulated in the letters cited above the amount of 542.58 euros.

Additional provision 10th. Updating of certain pensions of Passive Classes of the State.

The retirement or retirement pensions and widower of the State Passive Classes Scheme, caused before 1 January 2007 under the legislation in force at 31 December 1984, will see an additional increase of 1% and 2% in 2007, respectively, once the general rules on revaluation have been applied.

Where such pensions are incurred during the year 2007, the initial amount corresponding, in accordance with the regulatory bases established for this type of pension in the present financial year, shall be corrected by the application of the increase laid down in the preceding paragraph, by adding the percentage of 1 per cent or 2 per cent, as applicable, established for the years 2004 and 2006 in paragraph 4 of the fifth and sixth additional provision of Laws 61/2003, 30 December, and 30/2005, of 29 December, of the General Budget of the State for the year 2004 and 2006 respectively.

Additional provision eleventh. Exceptional pensions of the State Passive Classes Scheme.

One. In the light of the special circumstances of the death of the persons listed below, who gave their life as an act of service for Spain, an exceptional pension is recognized, in the amount and with the economic effects indicated, in favor of:

a) Dona Maria Milagros Ordonez Alonso, 13082517-W, as a beneficiary of Lieutenant Colonel Don José Solar Ferro, in the annual amount of EUR 28,632.52 and with a date of effect of 1 June 2003.

b) Dona Alejandra Aselas Fernández, 44478079-N, as beneficiary of the Soldado don Diego González Blanco, in the annual amount of 20,798.56 euros and with effect date of September 1, 2005.

Two. The pensions referred to in the preceding paragraph shall be collected in 12 ordinary and two extraordinary monthly payments which shall be payable on the first day of the month of June and December.

Three. These pensions shall be governed by the general rules governing the pensions of the State Passive Classes Scheme, in respect of their revaluation, economic supplements and growth limitations.

Four. The perception of these pensions will be incompatible with that of ordinary or extraordinary pensions which can be recognised by any public basic social protection scheme, provided that they derive from the same facts and the causative subject.

Five. The pensions regulated in this provision shall not be transmissible and shall be extinguished in the cases of loss of legal aptitude of the beneficiary provided for in the legislation of the State Passive Classes.

Six. As far as this additional provision is not expressly provided, the provisions in force in the area of the State's Passive Classes shall be construed as applicable in so far as it does not object to it.

Seven. The Directorate-General for Personnel of the Ministry of Defence shall proceed to the recognition of the pensions provided for in this additional provision.

Additional disposition twelfth. Maintenance of the purchasing power of pensions in the year 2007.

One. Pensioners of the Social Security and Passive Classes system, with pensions previously incurred as of 1 January 2006 and subject to revaluation in that financial year and which do not correspond to those listed in the fifth subparagraph of this paragraph, shall receive, before 1 April 2007 and in a single payment, an amount equal to the difference between the pension received in 2006 and the amount of the pension in force at 31 December 2005 for the actual increase in the actual increase in the Consumer Price Index (CPI) in the period of November 2007. 2005 to November 2006.

For these purposes, the public pension limit for 2006 shall be the equivalent of increasing the amount of that limit to 31 December 2005 in the percentage indicated in the preceding paragraph.

The provisions of the first paragraph shall also apply to pensioners of the Social Security and Passive Classes system, with pensions caused during 2006, who would have received the amount corresponding to the maximum public pension collection limit set for that year. Similarly, it will apply to the beneficiaries in this exercise of social aid for the Human Immunodeficiency Virus (HIV).

In addition, the preceding rules regarding the pension of Passive Classes, with an initial date of payment during 2006, will be applicable, in order to determine the determination of which would have been taken into account by regulators that are likely to be updated in the aforementioned financial year.

Pensioners during the year 2006 of minimum pensions, non-contributory pensions, non-concurrent compulsory old-age and invalidity insurance (SOVI) pensions, as well as concurrent pensions of any of the social security system schemes, social security benefits for a child in charge of 18 years of age and a disability degree equal to or above 65 per cent, and of the mobility allowance and compensation for transport costs, shall receive, before 1 April 2007 and in a single payment, an amount equivalent to the the difference between the pension received in 2006 and the pension that would have been paid to increase the amount of the actual increase experienced by the CPI in the period November 2005 to November 2006, after deduction of 2%.

Two. The rate of revaluation set out in Title IV of this Law for the pensions of the Social Security and Passive Classes system shall apply to the amount of the pension in force as at 31 December 2005, plus the percentage resulting from the provisions of the first subparagraph of paragraph 1 of this provision.

Three. Similarly, for the initial determination of the pension of Passive Classes with a date of economic effects of 2006, the values entered in Royal Decree 1610/2005 of 30 December, amending, in matters of public pensions, the Law of General Budget of the State for the year 2006, will adapt their amounts, where appropriate, to the increase deviation experienced by the CPI in the period November 2005 to November 2006.

Four. The Government is empowered to lay down the rules necessary for the implementation of the provisions contained in this provision, as well as to update the values set out in Title IV and additional first, second and eighth provisions of this Law, by adapting their amounts, where appropriate, to the actual increase in the CPI in the period November 2005 to November 2006.

Additional disposition thirteenth. Maximum professional military personnel from Tropa and Marineria to be reached on December 31, 2007.

The maximum professional military personnel from Tropa and Marineria to be reached on December 31, 2007, will not be able to exceed 85,000 troops. The Ministry of Defense is authorized to initiate the selection and recruitment process from the approval of this Law.

Additional disposition fourteenth. Priority activities of patronage.

One. In accordance with the provisions of Article 22 of Law 49/2002 of 23 December of the tax regime of non-profit entities and of tax incentives for patronage, the following priority activities will be considered during 2007:

1. The ones carried out by the Instituto Cervantes for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other audiovisual media.

2. 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. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage listed in Annex VIII of this Law, as well as the activities and goods that are included, after agreement between the Ministry of Culture and the Ministry of Industry, Tourism and Commerce, in the program of digitalization, conservation, cataloging, dissemination and exploitation of the elements of the Spanish Historical Heritage "patrimonio.es" referred to in article 75 of Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures.

4. The voluntary training programmes which have been the subject of a grant by public administrations.

5. The projects and actions of public administrations dedicated to the promotion of the Information Society, and in particular those that aim at the provision of public services through the use of computer services and telematics through the Internet.

6. The research in the unique Scientific and Technological Infrastructures that, to this effect, are related in Annex XIII of this Law.

7. The research in the fields of microtechnologies and nanotechnologies, genomics and proteomics and renewable energies referring to biomass and biofuels, carried out by the entities that, for these purposes, are recognized by the Ministry of Economy and Finance, at the proposal of the Ministry of Education and Science and heard, previously, the Autonomous Communities competent in matters of scientific and technological research, within two months from the entry into force of this Law.

8. The programmes aimed at the fight against gender-based violence which have been the subject of a grant by public administrations or are carried out in collaboration with them.

Two. The percentages and the limits of the deductions provided for in Articles 19, 20 and 21 of Law 49/2002 shall be raised by five percentage points in relation to the activities referred to in the previous paragraph.

Additional provision 15th. Tax benefits applicable to " Alicante 2008. Back to the World to Sailing. "

One. The celebration of " Alicante 2008. Return to the World to Sailing " will have the consideration of event of exceptional public interest for the purposes of the provisions of the article 27 of the Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to the patronage.

Two. The duration of the programme of support for this event will be from 1 December 2007 to 30 November 2009.

Three. The certification of the adequacy of the expenses and investments made to the objectives and plans of the program will be the competence of a Consortium that will be created according to the provisions of article 27.2.b) of the cited Law 49/2002, of December 23.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the Consortium referred to in paragraph 3 of this Article.

Five. The tax benefits of this program will be the maximums set forth in article 27.3 of Law 49/2002, dated December 23.

Additional provision sixteenth. Tax benefits applicable to "Barcelona World Race".

One. The celebration of "Barcelona World Race" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to patronage.

Two. The duration of the programme of support for this event will be from 1 July 2007 to 30 June 2010.

Three. The certification of the adequacy of the expenses and investments made to the objectives and plans of the program will be the competence of a Consortium that will be created according to the provisions of article 27.2.b) of the cited Law 49/2002, of December 23.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the Consortium referred to in paragraph 3 of this Article.

Five. The tax benefits of this program will be the maximums set forth in article 27.3 of Law 49/2002, dated December 23.

Additional 17th disposition. Allocation of amounts for social purposes.

For the year 2007, the State will allocate activities of social interest, in the form that is regulated, by 0.7 percent of the full quota of the Income Tax of the Physical Persons, determined in the form provided for in paragraph two of the additional twentieth of Law 54/1999, of December 29, of General State Budgets for the year 2000, corresponding to the taxpayers who expressly express their will in this regard. The result of the application of this system may not be less than EUR 126,077,52 thousand. When this figure is not reached, the State will make a difference.

18th additional disposition. Review of the tax allocation system for the Catholic Church.

One. With effect from January 1, 2007 and indefinitely, in accordance with the provisions of article II of the Agreement between the Spanish State and the Holy See on Economic Affairs, of 3 January 1979, the State will allocate 0.7 per 100 of the full quota of the Income Tax of the Physical Persons to the Catholic Church, corresponding to the taxpayers who expressly express their will in this regard.

Two. For these purposes, the total amount of the tax shall be the amount of the total amount of the total amount of the total amount of the State and the full amount of the autonomous or complementary share in the terms provided for in the Law on the Income Tax of the Physical Persons.

Three. During the year 2007, the State will deliver, monthly, to the Catholic Church 12,501,051,76 euros, for the amount to be assigned to the church by application of the provisions of the previous section. By 30 November 2008, an interim settlement of the allocation for 2007 shall be carried out, with the final settlement being carried out before 30 April 2009. In both liquidations, once carried out, the two parties will proceed to regularise, in one sense or another, the existing balance.

Four. The quantities delivered to the accounts in 2006 are hereby increased.

Additional 19th disposition. Direct management by the Public Service of State Employment of appropriations for active employment policies.

The State Employment Service, in accordance with Article 13.e of Law 56/2003, of 16 December, of Employment, reserves the right to direct management of the appropriations specifically recorded in the statement of expenditure of its budget to finance the following actions:

a) Programmes whose implementation affects a geographical area higher than that of an autonomous community, where such programmes require the geographical mobility of the unemployed or workers participating in the programmes to another autonomous community other than their own and require unified coordination.

b) Programs for the improvement of the occupation of the job seekers through the collaboration of the Public Service of State Employment with organs of the General Administration of the State or its autonomous agencies for the implementation of training actions and execution of works and services of general and social interest, relating to exclusive competences of the State.

(c) Intermediation programmes and active employment policies aimed at the integration of migrant workers into the labour market, carried out in their countries of origin, facilitating the management of migratory flows.

This budgetary reserve operates as a reserve for the management of active employment policies in the cases mentioned above in favour of the State Employment Public Service, notwithstanding the competences assumed by the Autonomous Communities, through the corresponding Royal Decrees, of the management carried out by the State Employment Agency in the field of work, employment and training.

According to the provisions of Article 14.3 of Law 56/2003 of 16 December 2003, the financing of the management reserve, with credits explicitly authorized in the state of expenditure of the State Employment Public Service budget, is independent of that for programs to promote employment, whose territorial distribution, in application of the procedure laid down in Article 86 of Law 47/2003, of 26 November, General Budget, will be carried out between the Autonomous Communities with assumed management powers.

320th additional disposition. Financial contribution from the State Employment Public Service to the financing of an Integral Plan of Employment in the Canary Islands.

One. In accordance with the provisions of the fifth additional provision of Law 56/2003 of 16 December 2003 on Employment, the State Employment Public Service will provide 42,070.85 thousand euros to the financing, in 2007, of an Integral Plan of Employment in the Canary Islands. This amount will be used to finance the actions and measures for the promotion of employment, which are described in the Partnership Agreement signed by the General Administration of the State with the Administration of the aforementioned Autonomous Community.

Two. The aforementioned financial contribution will be paid in the second month of each calendar quarter of 2007, following a documented request from the Autonomous Community of the Canary Islands to the State Public Employment Service of the application of the funds. Notwithstanding the foregoing, the Public Service of State Employment shall not proceed to the processing of the bookings until as long as it has not been justified to that Agency, with the corresponding documentary contribution, the execution of the funds freed in the financial year 2006 in compliance with the commitments adopted in the Partnership Agreement signed between the two administrations dated December 27, 2002.

Three. The application by the Autonomous Community of the Canary Islands of the financial contribution, as well as its monitoring and evaluation, shall be governed by the, to the effect, stipulated in the Convention of Collaboration which is signed.

Four. After the end of the financial year 2007 and before 1 April 2008, the Autonomous Community of the Canary Islands shall forward to the Directorate-General of the State Employment Public Service information of the unemployed persons ' collectives, the actions carried out, as well as the necessary documentation for the co-financing of the European Social Fund.

Five. Notwithstanding the above, the remainder of the financial contribution not committed by the Autonomous Community of the Canary Islands in the financial year 2007 shall be reintegrated into the Public Service of State Employment in the manner determined in the grant resolution adopted by that Agency for the effectiveness of the bookings referred to in paragraph Two, subject to the provisions of Law 38/2003 of 17 November, General of Grants and its Implementing Regulation, approved by Royal Decree 887/2006 of 21 July.

Additional twenty first disposition. Financial contribution from the State Employment Public Service to the financing of the Comprehensive Employment Plan of the Autonomous Community of Galicia.

One. The State Employment Public Service will contribute to the financing of the comprehensive employment plan of the Autonomous Community of Galicia 24,000 thousand euros.

Two. The aforementioned amount will be used, in conjunction with the financial contribution made by the Autonomous Community of Galicia, to finance actions and measures for the promotion of employment, which are part of the active employment policies, which are described in the Partnership Agreement signed on 29 March 2006 between the General Administration of the State and the Administration of the aforementioned Autonomous Community.

Three. The aforementioned contribution will be delivered in the second month of each calendar quarter of 2007, following a documented request from the Autonomous Community of Galicia to the State Public Employment Service of the application of the funds. Notwithstanding the foregoing, the State Employment Public Service shall not proceed to the processing of the bookings until as long as it has not been justified to that Agency, with the corresponding documentary contribution, the execution of the funds freed in the previous year.

Four. The application by the Autonomous Community of Galicia of the financial contribution, as well as its monitoring and evaluation will be governed by the, to the effect, stipulated in the said Convention of Collaboration.

Five. After the end of the financial year 2007 and before 1 April 2008, the Autonomous Community of Galicia will forward to the Directorate-General of the State Employment Public Service information of the workers ' groups, with the contributions made effective, the actions carried out, as well as the necessary documentation for the co-financing of the European Social Fund.

Six. Notwithstanding the above, the remainder of the financial contribution not committed by the Autonomous Community of Galicia in the financial year 2007 shall be reintegrated into the Public Service of State Employment in the manner determined in the granting resolution, which shall be adopted by that Agency for the effectiveness of the bookings referred to in paragraph Three, subject to the provisions of Law 38/2003 of 17 November, General of Grants and its Implementing Regulation, approved by Royal Decree 887/2006 of 21 July.

Additional twenty-second disposition. Financial contribution from the State Employment Public Service to the financing of the Comprehensive Employment Plan of the Autonomous Community of Castilla-La Mancha.

One. The State Employment Public Service will contribute to the financing of the comprehensive employment plan of the Autonomous Community of Castilla-La Mancha 15,000 thousand euros.

Two. The aforementioned amount will be used, in conjunction with the financial contribution made by the Autonomous Community of Castilla-La Mancha, to finance actions and measures for the promotion of employment, framed in the active employment policies, which are described in the Convention of Collaboration that the General Administration of the State will sign with the Administration of the aforementioned Autonomous Community.

Three. The aforementioned contribution will be delivered in the second month of each calendar quarter of 2007, following a documented request from the Autonomous Community of Castilla-La Mancha to the State Employment Service of the State of the application of the funds.

Four. The application by the Autonomous Community of Castilla-La Mancha of the financial contribution, as well as its monitoring and evaluation shall be governed by the, to the effect, stipulated in the Convention of Collaboration that is signed.

Five. After the end of the financial year 2007 and before 1 April 2008, the Autonomous Community of Castilla-La Mancha will forward to the Directorate-General of the State Employment Public Service information of the workers ' groups, with the contributions made effective, the actions carried out, as well as the necessary documentation for the co-financing of the European Social Fund.

Six. By way of derogation from paragraph 5 above, the remainder of the financial contribution not committed by the Autonomous Community of Castilla-La Mancha in the financial year 2007 shall be reintegrated into the State Employment Public Service in the manner determined in the decision to grant it, which shall be adopted by that Agency for the effectiveness of the bookings referred to in paragraph Three, subject to the provisions of Law 38/2003 of 17 November, General of Grants and its Implementing Regulation, approved by Royal Decree 887/2006, of 17 November. July 21.

33rd additional disposition. Financial contribution from the State Employment Public Service to the financing of the employment actions provided for in the Jaen XXI Activation Measures Programme.

One. The State Employment Public Service will contribute to the financing of the employment actions provided for in the Jaen XXI Activation Measures Programme, approved in the Council of Ministers Agreement of 20 January 2006, the amount of EUR 11,000 thousand.

Two. The aforementioned amount will be used to finance the employment actions, which are framed in the active employment policies, which are described in the Partnership Agreement signed by the General Administration of State with the Administration of the Autonomous Community of Andalusia.

Three. The aforementioned contribution will be delivered in the second month of each calendar quarter of 2007, following a documented request from the Autonomous Community of Andalusia to the State Employment Public Service.

Four. The application by the Autonomous Community of Andalusia of the financial contribution, as well as its monitoring and evaluation shall be governed by the, to the effect, stipulated in the Convention of Collaboration which is signed.

Five. After the end of the financial year 2007, and before 1 April 2008, the Autonomous Community of Andalusia will forward to the Directorate-General of the State Employment Public Service information of the workers ' groups, with the contributions made effective, the actions carried out, as well as the necessary documentation for the co-financing of the European Social Fund.

Six. By way of derogation from paragraph 5 above, the remainder of the financial contribution not committed by the Autonomous Community of Andalusia in the financial year 2007 shall be reintegrated into the State Employment Public Service in the manner determined in the decision to grant it, which shall be adopted by that Agency for the effectiveness of the bookings referred to in paragraph Three, subject to the provisions of Law 38/2003 of 17 November, General of Grants and its Implementing Regulation, approved by Royal Decree 887/2006 of 21 July..

Twenty-fourth additional disposition. Financial contribution from the State Employment Public Service to the financing of the comprehensive employment plan of the Autonomous Community of Extremadura.

One. The State Employment Public Service will contribute to the financing of the comprehensive employment plan of the Autonomous Community of Extremadura 29,000 thousand euros.

Two. The aforementioned amount will be used, in conjunction with the financial contribution made by the Autonomous Community of Extremadura, to finance actions and measures for the promotion of employment, which are part of the active employment policies, which are described in the Cooperation Agreement signed on 21 July 2005 between the General Administration of the State and the Administration of the aforementioned Autonomous Community.

Three. The aforementioned contribution will be delivered in the second month of each calendar quarter of 2007, on the basis of a documented request from the Autonomous Community of Extremadura to the State Public Employment Service of the application of the funds. Notwithstanding the foregoing, the State Employment Public Service shall not proceed to the processing of the bookings until as long as it has not been justified to that Agency, with the corresponding documentary contribution, the execution of the funds freed in the previous year.

Four. The application by the Autonomous Community of Extremadura of the financial contribution, as well as its monitoring and evaluation will be governed by the, to the effect, stipulated in the said Convention of Collaboration.

Five. After the end of the financial year 2007 and before 1 April 2008, the Autonomous Community of Extremadura shall forward to the Directorate-General of the State Employment Public Service information of the workers ' groups, with the contributions made effective, the actions carried out, as well as the necessary documentation for the co-financing of the European Social Fund.

Six. Notwithstanding the above, the remainder of the financial contribution not committed by the Autonomous Community of Extremadura in the financial year 2007 shall be reintegrated into the Public Service of State Employment in the manner determined in the granting resolution, which shall be adopted by that Agency for the effectiveness of the bookings referred to in paragraph Three, subject to the provisions of Law 38/2003 of 17 November, General of Grants and its Implementing Regulation, approved by Royal Decree 887/2006, of 21 July.

Additional provision fifth. Quota reductions for maintenance in employment.

One. Contracts for the indefinite work of workers of fifty-nine or more years, with a seniority in the company of four or more years, shall be entitled to the reduction, in charge of the Social Security Budget, of 40% of the business contribution in the contribution to the Social Security contribution for common contingencies, except for temporary incapacity arising from them, on the fees payable from the date of fulfilment of the above mentioned requirements. If the worker does not have the age of the four-year-old company by the age of 50 and nine years, the reduction shall apply from the date on which he reaches that age.

Two. The reduction of undertakings, including self-employed workers, and working or cooperative societies to which workers are employed as working or working partners may be beneficiaries, provided that the latter have opted for a social security scheme of self-employed persons.

They will be excluded from the application of the reduction of the General Administration of the State and the Agencies regulated in Title III and the additional provision of Law 6/1997, of April 14, of the Organization and the Functioning of the General Administration of the State, as well as the Autonomous Administrations and the Local Entities and their public bodies.

Three. The duration of the reduction of the business contribution shall be one year, unless, at an earlier date, the persons concerned meet the requirements to be beneficiaries of the allowances provided for in Article 4 of Royal Decree-Law 5/2006 of 9 June for the improvement of growth and employment, in which case the latter shall apply from that date.

Four. With respect to the requirements to be met by the beneficiaries, the exclusions in the application of the reduction, maximum amount, incompatibilities or drawback of benefits will apply the forecasts contained in the Royal Decree-Law 5/2006.

Additional twenty-sixth disposition. Financing of continuing training.

One. From the contribution to vocational training provided for in the prescribed period, the amount to be applied to the basis of such contingency at least 0,42 per 100 shall be affected by the financing of continuing training of employed workers.

For the purposes of complying with the above paragraph, the amount of the said amount will be included in the budget of the State Employment Public Service to finance the continuing training initiatives regulated in Royal Decree 1046/2003, of 1 August, for which the subsystem of continuing vocational training is regulated, as well as the operating and investment expenses of the State Foundation for Training in Employment. The financing of continuing training in the general government shall be 10,75 per 100 of the amount referred to in the first subparagraph of this paragraph. This amount will be entered in the budget of the Public Service of 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 bookings in the months of February, April and June.

In the budget of the National Institute of Public Administration the funds corresponding to the Autonomous Communities and Cities of Ceuta and Melilla will be territorialized for the financing of the continuous training of their public employees. The payment of these funds will be made from the National Institute of Public Administration through nominative transfer to each community and autonomous city.

In the immediate financial year to which the budget is closed, a settlement shall be made on the basis of the professional training fees actually received, the amount of which shall be entered in the budget of the following financial year, with the corresponding sign.

Two. The Autonomous Communities with responsibility for management in the field of continuing vocational training shall receive from the Public Employment Service the transfers of funds for the management and financing of contracts for the training of workers and complementary and accompanying measures for training, in the amount resulting from the criteria for the territorial distribution of funds to be approved at the Sectoral Conference on Labour Affairs.

The Autonomous Community which 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 continuing vocational training, may, during the financial year 2007, receive from the State Employment Public Service, with the agreement of the State Continuing Training Commission, a transfer of funds for the same amount as the amount allocated to it, according to the criteria for the territorial distribution of funds approved at the Sectoral Conference of Labour. The transfer of funds shall be made from the appropriations authorised by this Law in the state of expenditure of the budget of the State Employment Service for the financing of continuing training, without any increase in respect of those specifically recorded for that purpose.

In this case, the funds will have to be used for the financing of continuing training agreements between the autonomic administration and the social partners, in order to apply the aid provided for the contracts for the training of workers and the accompanying measures and accompanying the training provided for in the regulations governing the continuing training subsystem.

Three. The companies listed in the vocational training contingency shall have a credit for the development of the continuing training measures provided for in Chapter II of Royal Decree No 1046/2003 of 1 August 2003 governing the continuing vocational training subsystem, which shall be applied to the amount paid by the undertaking in respect of vocational training during the year 2006, the percentage of the bonus which, depending on the size of the undertakings, is set out below:

a) Companies from 6 to 9 workers: 100 percent.

b) From 10 to 49 workers: 75 percent.

c) From 50 to 249 workers: 60 percent.

d) Of 250 or more workers: 50 percent.

Companies from 1 to 5 workers will have a bonus credit per company of 420 euros, instead of a percentage, in the terms set out in article 11 of the Ministerial Order of Labor and Social Affairs 500/2004, of February 13, which regulates the financing of the actions of continuing training of companies, including individual training permits, in development of Royal Decree 1046/2003, of August 1.

In addition, they will be able to benefit from a training credit, in the terms established in the aforementioned regulations, the companies that will open new job centers and the newly created companies during the year 2007. In these cases, where the determination of the credit is to be carried out by applying the average bonus per worker, an average bonus of EUR 65 will be taken as a reference for 2007.

Companies that grant individual training permits for their employees will have an additional credit of up to 5 percent of their annual credit for continuing training.

During the financial year 2007, the obligation of the companies to communicate the list of workers participating in the continuous training actions covered by this system of bonuses will be understood to be fulfilled with the communication of the aforementioned list before the beginning of the corresponding training or group action.

Additional twenty-seventh disposition. State guarantee for works of cultural interest.

One. In accordance with the provisions of paragraph 3 of the ninth provision of Law 16/1985 of 25 June 1985 of the Spanish Historical Heritage, during the financial year 2007, the total amount accumulated at all times, of the commitments granted by the State in respect of all works or sets of works temporarily transferred for exhibition in institutions of exclusive competence of the Ministry of Culture and its public bodies attached, as well as of the Board of Directors of the National Heritage, may not exceed EUR 1,680 million.

The maximum limit of the specific commitments that will be granted for the first time in 2007 for works or sets of works destined for exhibition in the same exhibition will be 210 million euros. Once the works have been returned to the transferors and accredited by the persons responsible for the exposures, the term of the guarantee granted without any impact, the amounts committed will cease to be and may be again granted to a new exhibition.

Exceptionally this ceiling may be raised above the EUR 210 million by agreement of the Council of Ministers on the proposal of the Minister for Economic Affairs and Finance, on the initiative of the Ministry of Culture, in which case the total amount accumulated, during the period of validity of that exhibition, will be increased to 2.5 billion euros.

The maximum limit of the specific commitments granted to the Foundation Collection Thyssen-Bornemisza regarding the works destined for its exhibition in the headquarters of the Foundation located in Spain in relation to the "Contract of Loan of Works of Art between one part the Foundation Collection Thyssen-Bornemisza and from another Omicron Collections Limited, Nautilus Trustees Limited, Coraldale Navigation Incorporated, Imiberia Anstalt, and the Baroness Carmen Thyssen-Bornemisza", for 2007 will be of 540.91 million euros.

Two. In 2007, the provisions of the previous section will be applied to the exhibitions organized by the "State Society for Foreign Cultural Action", and by the "State Society of Cultural Memorial" to be held in institutions that are dependent on the General Administration of the State.

An additional twenty-eighth disposition. National Lottery draw in favour of the Spanish Cancer Association.

The public company Lotteries and Gambling of the State will spend the year 2007 on the benefits of a National Lottery draw in favor of the Spanish Association against Cancer, in accordance with the rules that the Ministry of Economy and Finance will dictate to the effect.

Additional twenty-ninth disposition. Special drawing of National Lottery in favor of the Spanish Red Cross.

The public company Lotteries and Apenos del Estado will spend the year 2007 on the benefits of a special lottery of National Lottery in favor of the Spanish Red Cross, in accordance with the rules that the Ministry of Economy and Finance will dictate to the effect.

Additional 30th disposition. Legal interest in money.

One. In accordance with the provisions of Article 1 of Law 24/1984 of June 29, on the modification of the legal interest rate of the money, this is set at 5 percent until 31 December 2007.

Two. During the same period, the interest for late payment referred to in Article 26.6 of Law 58/2003 of December 17, General Tax, will be 6.25 percent.

Additional 30th disposition. Determination of the public multi-purpose income indicator (IPREM) for 2007.

The Public Indicator of Multi-Effect Income (IPREM) referred to by Royal Decree-Law 3/2004 of 25 June, for the rationalization of the regulation of the minimum inter-professional salary and for the increase of its amount, will have, during 2007, the following amounts:

a) The daily IPREM, EUR 16.64.

b) The monthly IPREM, 499.20 euros.

c) The annual IPREM, EUR 5,990.40.

(d) In cases where the reference to the inter-branch minimum wage has been replaced by the reference to IPREM pursuant to the provisions of Royal Decree-law 3/2004 of 25 June, the annual amount of the IPREM shall be EUR 6,988,80 where the corresponding rules relate to the minimum inter-professional salary in annual accounts, unless expressly excluded from the extraordinary payments; in this case, the amount shall be EUR 5,990,40.

Additional 33rd disposition. Allocation of funds to promote Spanish investment abroad.

One. The endowment of the Fund for Investment in the Exterior is increased by 30,000 thousand euros in the year 2007. The Executive Committee of the Foreign Investment Fund may approve operations for a total amount of up to 180,000 thousand euros during the year 2007.

Two. The endowment of the Fund for Investment Operations in the Foreign of Small and Medium-sized Enterprises and Enterprise is not increased in 2007. The Executive Committee of the Investment Operations Fund in the Small and Medium-sized Enterprises will be able to approve during the year 2007 operations for a maximum total amount of 15,000 thousand euros.

33rd additional disposition. Export credit insurance.

The maximum coverage limit for new contracts, excluding the Open Policy of Export Management (PAGEX), the Policy 100 and the Polyza Master, which will be able to secure and distribute the Spanish Company of Credit Insurance to Export, Company Anonima (CESCE) will be, for the year 2007, of 4,547,280 thousand euros.

Additional 30th-fourth disposition. Concerted research projects of the national scientific and technological programmes.

In relation to the concerted research projects of the national scientific-technological programs, financed by privileged loans without interest from the National Fund for the Development of Scientific and Technical Research, whose management is attributed by the Center for Industrial Technological Development (CDTI), this center is authorized for the granting of moratoriums or deferrals up to a maximum of five years and the legal interest of the money, provided that sufficient guarantees are provided by the debtor, by means of guarantees. banking, mortgages and, even, personal guarantees, in cases where the previous ones could not be obtained, for the repayment of the amounts owed by companies which would have been beneficiaries of such claims, in the period 1987 to 1993, and whose financial situation justifies the impossibility of paying attention to the payments on their dates, provided that this situation is documented, and after a favourable report by the Directorate-General for Research, of the Ministry of Education and Science.

Additional 30th-fifth disposition. Reimbursable aid.

One. Public aid which, in accordance with Article 5 of Law 13/1986, for the Promotion and General Coordination of Scientific and Technical Research, is granted to undertakings for the financing of actions provided for in paragraphs 1 and 2 of that Article, may be set up as reimbursable aid in whole or in part-with the transfer to the General Administration of the State, in the latter case, of the rights to the results according to what has been achieved in the implementation of those actions, and in the terms of the respective regulatory bases. The revenue from the reimbursement of public aid for scientific research and technological development referred to in this provision may generate credit in applications 18.08.463B.740, 18.08.463B.750, 18.08.463B.760, 18.08.463B.770 and 18.08.463B.780 of the statement of expenditure.

Two. The Higher Council of Scientific Research, as a public research body, may attend the aid provided for in Chapter 8 in order to fulfil the functions provided for in Articles 4 and 23 of its Statute, approved by Royal Decree 1945/2000 of 1 December 2000.

In order to repay the aid, it may use the revenue obtained by the performance of the contracts or agreements provided for in Article 23.2 of its Staff Regulations.

Additional 30th-sixth disposition. Financial support for small and medium-sized enterprises.

The amount of the State's contribution to the financing line referred to in the additional twenty-fifth provision of the Law No 2/2004 of 27 December, of the General Budget of the State for the year 2005, will be of 12,000 thousand euros, which will be financed by budget implementation 20.17.433M.821.04.

Additional 30th-seventh disposition. Financial support to technology-based companies.

The maximum total amount of the operations which may be approved during 2007 for the operations referred to in paragraph 1 of the second provision of Law 6/2000 of 13 December, approving urgent fiscal measures to encourage family savings and small and medium-sized enterprises, shall be EUR 18,579.76 000, which shall be financed from budget implementation 18.06.467C.831.10.

The maximum total amount of operations which may be approved during the year 2007 for the operations referred to in paragraph 2 of that additional provision shall be EUR 13,647.97 000, which shall be financed from budget implementation 20.16.467C.822.

Additional 3000th disposition. Declaration of general interest for certain works of hydraulic infrastructure with a target for irrigation and other infrastructure.

1. The following works are declared in the general interest:

a) Works of modernization and regadieu consolidation:

Balearic Islands:

Consolidation and improvement of the irrigation of the Community of Portochrist Regants, T.M. de Manacor (Mallorca).

Consolidation and improvement of the Community of Regantes Andratx, T.M. de Andratx (Mallorca).

Consolidation and improvement of the irrigation of the Community of Pollença Regantes, T.M. de Pollença (Mallorca).

Canary Islands:

Improvement of the irrigation network of the Sauces, T.M. de San Andrés and Sauces (La Palma-Tenerife).

Castilla y León:

Modernization of the region of the Community of Regantes of the Canal de Carrizo, TT.MM. San Roman, Llamas, Carrezo, La Milla, Huerga, Quiñones, Armellada and others (Leon).

Modernization of the irrigation of the Community of Regantes de la Ribera Alta del Porna, TT.MM. Vegas of the County, Valdefresno, Villaturiel and Santa Columba (Leon).

Modernization of the irrigation of the Community of Regantes de la Strike and Vega de Becerril del Carpio, T.M. de Alar del Rey (Palencia).

Modernization of the irrigation of the Community of Regantes of the Almazan Canal, TT.MM. Cube, Borjabad, Viana, Cobscurita, Almazan and others (Soria).

Modernization of the irrigation of the Community of Regants of the Tordesillas Canal, T.M. de Tordesillas (Valladolid). Modernization of the irrigation of the Community of Regantes de Covalagua, T.M. de Pomar de Valdivia (Palencia).

Modernization of the irrigation of the C.R. of Palenzuela and Quintana del Puente, TT.MM. of Palenzuela and Quintana del Puente (Palencia).

Modernization of the irrigation community of the Community of Villalaco Canal, TT.MM. Villalaco, Cordovilla la Real, Torquemada, Villamuriel and others (Palencia).

Modernization of the irrigation of the Community of Regantes de la Vega de Castronuno, T.M. de Castronuno (Valladolid).

Modernization of the irrigation of the Alto Carrión area, TT.MM., Poza de la Vega, Villarrabe and others (Palencia).

Catalonia:

Improvement of the secondary irrigation network of the Community of Regantes Rec del Moli de Pals-Gualta Acequia, TT.MM. de Fontanillas, Gualta, Torroella de Montgri and Pals (Girona).

Improvement and Modernization of irrigation in the Gimenells Pla, of the Community of Gienells-Pla Regents of the Font, TT.MM. Gimenells and Pla de la Font (Lleida).

b) Irrigation processing works:

Castilla-La Mancha:

Irrigation of the Vega area of El Picazo, TT.MM. of El Picazo, Pozorubielos de la Mancha, Villanueva de la Jara and Casasirro (Cuenca).

Regadio transformation of the area of Cancarix, T.M. de Hellin (Albacete).

Irrigation of the area of Fuente Alamo, T.M. de Fuente Alamo (Albacete).

Irrigation of the Albatana area, T.M. de Albatana (Albacete).

c) Works to improve other infrastructures:

Asturias:

Improvement of the road from Calleras to Aguera, TT.MM. de Tineo and Valdés.

Castilla y León:

Improvement of the Route of Carrioza in the locality of Quilas (León).

d) Works to improve other infrastructures: Basque Country.

Protection against floods in the Bilbao estuary.

2. The works included in this article will include the following statements:

(a) The public utility for the purposes provided for in Articles 9, 10 and 11 of the Law of 16 December 1954 on Compulsory Expropriation.

(b) The urgency of the effects of the occupation of the affected goods referred to in Article 52 of the Law on Compulsory Expropriation.

3. This declaration of general interest will permit the forced expropriations required for such works and the urgent occupation of the affected goods.

Additional 30th-ninth disposition. Credit generation for the financing of the restructuring of the dairy sector.

Revenue from the sale of the National Reserve's milk quota will be able to generate credit in Section 21 "Ministry of Agriculture and Food", Service 21 "General Secretariat of Agriculture and Food", program 412B "Competitiveness and quality of livestock production", concept 775.03 "Plan of management and competitiveness of the dairy sector", to meet the financing of measures to restructure the dairy sector.

Additional disposition quadrumpth. Payments relating to the financing of actions for agriculture, rural development and the environment, the Operational Programmes and Rural Development Programmes co-financed by the Guidance and Guidance Section.

In relation to the aid covered by Article 86 of Law 47/2003 of 26 November 2003, General Budget, the payments corresponding to the financing of the Operational Programmes and Rural Development Programmes co-financed by the EAGGF Guidance Section for agricultural, rural development and environmental measures, in Objective 1 regions, transitional arrangements and Objective 1 regions, will be able to be fully released once the objective criteria of the Structural Conferences have been agreed. distribution and the resulting distribution, as well as the endorsement by agreement of the Council of Ministers.

Additional 41st disposition. Payments corresponding to the financing of actions for agriculture, rural development, the environment and actions in the fisheries sector co-financed by European funds.

In relation to the aid covered by Article 86 of Law 47/2003 of 26 November 2003, General Budget, the payments corresponding to the financing of actions for agriculture, rural development and the environment, co-financed by the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD) and actions in the fisheries sector of the Fisheries Programmes co-financed by the European Fisheries Fund (EFF), may be fully released once they have been agreed in the relevant Conferences. Sectoral the objective criteria for distribution and the resulting distribution, as well as the endorsement by agreement of the Council of Ministers.

Additional 42nd disposition. Support fund for the diversification of the fisheries and aquaculture sector.

One. The support fund for the diversification of the fisheries and aquaculture sector will be set up, which will aim to provide financial support to businesses in the sector.

Two. The Fund to support the fisheries and aquaculture sector will have an allocation of 21,000 thousand euros, provided by the Ministry of Agriculture, Fisheries and Food. This appropriation will be disbursed and transferred to the State Company SEPI Development Empresarial, S.A. (SEPIDES) from the State Budget 2007, 2008, 2009 and 2010.

Over the course of 2007, the managing body of the Fund may approve operations for a total value of up to 6,000 thousand euros. During the years 2008, 2009 and 2010, they will be able to approve operations for a maximum total value of 5,000 thousand euros per year.

Three. By agreement between the Ministry of Agriculture, Fisheries and Food and SEPIDES, the procedure and conditions for the management of the Fund, as well as the criteria and procedures for the selection, granting and monitoring of approved aid and loans, shall be laid down.

Four. The Fund's financial support for fisheries and aquaculture enterprises shall be provided in the form of participative loans and, where appropriate, long-term loans or any other recognised international financing formula for the development of this activity.

Five. The investments of the Fund in the beneficiary companies may be carried out under co-financing with the managing body, SIPIDES, in accordance with market conditions.

Six. The Fund to support the fisheries and aquaculture sector will be managed by the state company SEPI Development Empresarial, S.A. (SEPIDES), which will analyse the feasibility of the projects submitted and approve them, subject to the issuance of favourable reports by the Monitoring Committee which will be established by the agreement referred to in paragraph 3 and the Ministry of Agriculture, Fisheries and Food. The evaluation of projects shall be carried out in accordance with the principles of publicity, transparency, concurrency and objectivity, in accordance with the aforementioned cooperation agreement.

In all actions related to this Fund, the managing body shall act in its own name and on behalf of the Fund. Similarly, the managing body shall act as the depositary of the contracts representative of the operations carried out under the Fund. All transactions carried out shall be recorded in a separate and separate accounting of the managing body itself, in accordance with the provisions of the General Budget Law.

Seven. SEPIDES will enter into the Treasury the amount received from the General Budget of the State, minus the amount corresponding to the failed loans and the expenses resulting from the management of the Fund, plus the financial returns that can generate the amounts contributed by the Ministry of Agriculture, Fisheries and Food within the maximum period of 10 years, from the date of the transfer by the Ministry of Agriculture, Fisheries and Food of the annual budget for the Fund.

Eight. This Fund has no legal personality. The liabilities of the Fund shall be limited exclusively to those which the managing body has contracted on behalf of the Fund. Similarly, the Fund's potential creditors may not make their claims against the assets of the managing body, the liability of which is limited to the amount of their contributions to the Fund.

The possible failures to be generated by the implementation of the Fund will reduce the amount of the Fund at the time of the liquidation at the end of the repayment period. The Fund to support aquaculture in Galicia, provided for in Article 121 of Law 62/2003, of 30 December, of Fiscal, Administrative and Social Order Measures, will be integrated into all the effects of this Fund.

Additional 43rd 3rd disposition. Initiative to modernize mature tourist destinations.

One. The State will financially support the plans of renovation and modernization of mature tourist destinations that will be developed in parallel by the entities that make up the Local Administration, public law entities or public companies that are dependent on them, and by private tourism companies.

Two. The funding of this initiative is channelled through a triple track:

(a) The granting by the State of loans with long repayment periods, including periods of absence and low interest rates, to those entities that make up the Local Administration, public law entities or public companies that are dependent on those entities that participate in this initiative in a coordinated manner with the private sector, without it being necessary for private investors to request the financial facilities specified in modality (b) of this article.

The loans will be used by the State Financial Fund for the Modernization of Tourism Infrastructures (FOMIT), assigned to the Secretary of State for Tourism and Commerce, managed by the latter, and whose financial administration will be carried out by the Instituto de Crédito Oficial (ICO).

(b) The Institute of Official Credit (ICO) will establish a line of funding to which private tourism companies participating in this initiative will be eligible. This line will be used under preferential financial conditions with a State support for the interest rates on the loans granted. In any case, the participation of the public sector in the renovation and modernization initiatives undertaken by the private sector will not be an essential requirement for access to this financing modality.

c) Further support for the study, promotion and marketing of modernised tourist destinations will also be supported. These actions will be additional to the Tourism Product Excellence/Dynamization and Dynamization Plans that are in effect.

Three. The Government shall establish the terms and conditions of application of this Initiative.

Four. This Initiative will be financed from the appropriations that will be entered for this purpose in the corresponding General Budget Laws of the State.

Five. The Government shall report to Parliament on the management of this initiative, the results achieved, the projects financed, its amount and financing arrangements, as well as its final beneficiaries. Such information shall be forwarded to Parliament on an annual basis.

Additional 44th disposition. Grants to air and sea transport for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla.

The current rate of reduction in fares for air and sea passenger transport services is increased to 50%, for journeys made between the aforementioned Autonomous Communities and Cities, respectively and the rest of the national territory, and up to 25% the reduction of sea transport fares and up to 50% of air transport in inter-island travel, applicable to Spanish citizens, from the other Member States of the European Union, from the States belonging to the European Economic Area and from Switzerland resident in Canary Islands, Balearic Islands, Ceuta and Melilla.

The Government of the Nation is authorized to modify, during the year 2007, the amounts provided for in the preceding paragraph or, if necessary, replace the said regime with another system of compensation. Such modification may never lead to a reduction in the aid provided or a deterioration in the quality of the service, nor an increase in the appropriations allocated for this purpose.

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 June 6, of Amendment of the Economic and Fiscal Regime of the Canary Islands, as well as article 5 of Law 30/1998, of July 29, of the Special Regime of the Balearic Islands, respectively.

Additional 45th disposition. Creation of State Agencies for the Improvement of Public Services.

The Budget of the Agencies that, in application of Law 28/2006, of July 18, will be constituted during the year 2007 and whose legal configuration for the purposes of this Law of Budgets is that of the Autonomous Body, will have, for each program, the binding character and regime of modifications of credit that determines the own Law 28/2006, from the date of approval of its Statute.

To collect in the budget of the agencies of the resources and allocations corresponding to the commercial operations, which the Agency will carry out, a record of budgetary modification will be carried out that will be authorized by the Minister of Economy and Finance, that will maintain the balance of the budget.

If, by the date of approval of the Staff Regulations or by any other circumstance that makes it difficult to apply the provisions of the preceding paragraphs, it is considered appropriate to maintain the budgetary regime and credit modifications corresponding to the Autonomous Body throughout the year 2007, this circumstance must be stated in the Royal Decree approving the Statute.

Additional 42nd disposition. Establishment Of The Autonomous Body Of European Educational Programmes.

With effect from 1 January 2007 and indefinite term, the Autonomous Body of European Educational Programs is created in the following terms:

One. The Ministry of Education and Science, the Autonomous Body of European Educational Programmes, is hereby established for the implementation of the budgetary appropriations which may be affected by the coordinated management at national level of the implementation of the actions of the European Union's "Programme of Action in the field of lifelong learning", as well as for the development of all other activities necessary for such management. In accordance with the Decision of the European Parliament and of the Council, presented by the European Commission on 15 July 2004 and adopted by the Council on 24 July 2006, the Agency will assume the management of the said Programme.

Two. The Autonomous Body shall have its own distinct public legal personality, its own assets and its own treasury, as well as autonomy of management and full capacity to act, within its sphere of competence, for the exercise of the necessary administrative powers for the fulfilment of the purposes conferred upon it by this Law.

Three. They are applicable for the purposes of the budgetary management of the autonomous body referred to in Article 54 (2) (c) of Council Regulation (EC EURATOM) No 1605/2002 and Article 38 of Commission Regulation (EC EURATOM) No 2342/2002. For the purposes set out in Article 6.2.d of the Decision of the European Parliament and of the Council establishing the Lifelong Learning Programme, the Deputy Secretary for Education and Science shall be designated as the 'National Authority'.

Four. The Autonomous Body shall be governed by the provisions contained in this Law, its own Statute and by those provisions, as soon as they are not contradicted by the Community legislation, established in the legislation of the organization and operation of the General Administration of the State, the legal system of the General Administration, the general budget, contracts, assets and personnel of the Public Administrations, as well as any other standard that is applicable.

Five. At the initiative of the head of the Ministry of Education and Science and on a joint proposal of the Ministers of Economy and Finance and Public Administrations, the Government will approve by Royal Decree the own Statute of the agency, which must contain the extremes mentioned in Law 6/1997, of April 14, of organization and operation of the General Administration of the State.

Six. The organs of government, control and management of the Agency shall be as determined in its Statute.

Seven. The Agency's initial action plan will be approved by the Minister of Education and Science, following a favourable report by the Ministries of Economy and Finance and Public Administrations.

Eight. The Government, by means of Royal Decree, may modify the purposes and the membership of the Agency, as well as the designation of the National Authority referred to in point Three.

Nine. The creation of the Agency, as well as the implementation of the organisational measures that will result, will not entail any increase in public expenditure.

Ten. The Ministries of Education and Science, Economy and Finance and Public Administrations, within the scope of their respective competences, shall have the right to attach to the body of the personal, material and economic means necessary for its operation.

Once. Until the entry into force of the Statute of the Agency, the units of the Ministry of Education and Science responsible for the management of the current national agencies Socrates, Leonardo and Erasmus will continue to fulfil the powers they currently have.

Twelve. The Agencies referred to in the preceding number are entitled to receive Community funds to be applied to the Programme prior to the implementation of the Agency. The Ministry of Economy and Finance will have the right to ensure that the funds that are received in the name of the Agency can be used by these agencies in this year in what is necessary to prepare for the implementation of the Program, subject to all the existing rules regarding the management and state control of public expenditure.

Additional 40th-seventh disposition. A program contract between the State and the business public entity Lotteries and State Gambling.

One. In order to improve the efficiency and efficiency in the management of the business public entity Lotteries and Gambling of the State, the latter will sign a program contract with the Ministry of Economy and Finance which, in relation to the public body and the companies and entities linked to or dependent on it, regulates the following subjects:

a) The analysis and elaboration of the model of management of lotteries and betting of state ownership, in accordance with the Community criteria.

b) The establishment of business policy objectives, revenue optimization forecasts, and measures to be implemented for their achievement.

c) The fixing of the percentage by management, according to objectives and results, on the figure of income, as well as the purposes and criteria of implementation.

(d) The determination of the measures to rationalize costs, improve productivity, reorganize or restructure public and business activities, and the objectives of personnel policy, as well as priorities in the implementation of such objectives and measures.

e) The regulation of the effects associated with the degree of compliance with the objectives set out in the programme contract.

(f) The establishment of the control procedure by the Ministry of Economy and Finance of the execution of the contract program, the results derived from its implementation and the measures necessary to ensure its effectiveness.

Two. The programme contract to define the objectives and to implement the measures referred to in the previous paragraph shall be in accordance with the following principles:

a) The rationalization of expenses and the improvement of income.

b) The adequacy of organizational structures, the organization of the material and human resources and resources, and the management model to achieve effective and efficient management.

c) The establishment of procedures for monitoring and monitoring the objectives and measures and their corrective mechanisms.

Three. The programme contract shall be in force for the period from 1 January 2007 to 31 December 2008, and shall lay down the procedure for the introduction of the annual amendments or adaptations which, if appropriate, shall apply.

Additional layout 48th. Incorporation of cash balances from the Autonomous Body of the National Institute of Public Administration.

The National Institute of Public Administration, dependent of the Ministry of Public Administrations, is authorized to incorporate the amounts not used at the end of the 2006 financial year, up to a maximum limit of 768 thousand euros, from the funds destined for the implementation of the Continuing Training Plans assigned to the INAP as a promoter, and those destined for the complementary activities related to the program of continuous training in the Public Administrations.

Additional 49th disposition. Extension of the own resources of the Institute of Official Credit (ICO).

One. (a) The loan referred to in the fourth quarter of the number 1 of the Council of Ministers ' Agreement of 11 December 1987 shall, in its entirety, be transferred from the State to the estate of the Institute of Official Credit.

Likewise, the amounts intended to constitute provisions for insolvencies during the life of this loan through successive minorations of interest thereof, corresponding to the operations of the Fesa-Enfersa-Real Estate Space Group, will have the consideration of the contribution to the patrimony of the Institute of Official Credit, in so far as these provisions become unnecessary, falling under the cover of the Fund of Provision.

(b) The additional eleventh provision of Law 24/2001 of 27 December, of Fiscal, Administrative and Social Order Measures, is amended by adding one last paragraph to its wording with the following text:

"The amounts that the Institute recovers after the cancellation of these debts will become part of its patrimony."

c) Budget item 15.16.931M.871 is enabled to increase the Institute's own resources in the figure of 303,000 thousand euros.

Two. On the basis of the entry into force of the conditions imposed by the Basel II Agreements, the solvency ratio of the Institute of Official Credit shall in no case be less than 9,50%.

Additional disposition quincuagth. Establishment, purpose and allocation of the Fund for the collective insurance of the Cooperants.

One. The Fund is hereby established for the collective insurance of personnel falling within the scope of Royal Decree 519/2006 of 28 April establishing the Statute of the Cooperants.

Two. The purpose of the Fund is to promote, hire, manage and administer the appropriate collective insurance policies for the coverage of the cooperating staff.

Three. The financial envelope of the Fund shall be made up of contributions from the State and the other entities, public and private, promoting international cooperation for development or humanitarian action that adhere to collective insurance.

Four. The contribution of the State to the Fund shall come from the corresponding items in the ordinary budget of the Spanish Agency for International Cooperation.

Five. The establishment, organisation and operation of the Fund shall be the subject of appropriate regulatory development.

Additional quincuagth disposition. Compensation for the death and invalidity of participants in international peace and security operations and aid workers affected by local armed conflicts.

One. In the light of the special circumstances that occurred in his death, which occurred in the development of cooperation actions in conflict zones, compensation of 140,000 euros is recognized in favor of the beneficiaries of the persons listed below:

a) deceased personnel belonging to the Armed Forces:

D. Antonio Perez Paton (70,026.489.E).

D. Juan Antonio del Pino Diaz (26,009.044.T).

D. Antonio Rodríguez Ramos (8.794.175.X).

D. Leandro Antonio Rois Perez (34.975.319.R).

b) deceased personnel belonging to the Civil Guard:

D. Antonio Calvo Ferrero (51,057,016.Y).

D. Miguel Angel Mancilla Pineda (25.712.556.M)

c) Deceased diplomatic staff:

D. Miguel Angel Carrasco Rodriguez.

d) Deceased cooperants and religious:

D. Joaquín Vallmajo Sala.

D. Servando Mayor Garcia.

D. Julio Rodriguez Jorge.

D. Miguel Angel Isla Lucio.

D. Fernando de la Fuente de la Fuente.

Dna. Ms Flors Sirera Fortuny.

D. Manuel Madrazo Osuna.

D. Luis Valtuena Gallego.

D. Isidro Uzcudun Pouso.

Dna. Carmen Olza Zubiri.

D. José Ramón Amunarriz.

D. Moises Cisneros Rodriguez.

Dna. Mercedes Navarro Rodriguez.

Dna. Immaculate See Sources.

Dna. Fernanda Calado Rosales.

D. Inigo Eguiluz Telleria.

Two. In addition, in the light of the special circumstances of the injury, qualified as a major disability, in the performance of cooperation actions in conflict zones, compensation of EUR 390,000 is recognised in favour of the persons listed below:

D. Antonio del Aguila Munoz (50.052.428.N).

D. Antonio Hierro Fernandez (44.206.901.G).

D. Juan José López García (52.654.596.Y).

Three. The legal system of the compensation granted in the preceding paragraphs, will be that provided for in Royal Decree-Law 8/2004 of 5 November, with the following specialties: the processing and resolution of the procedures, as well as the payment of the indemnities that are recognized in paragraphs One and Two of this provision, it will be for the Ministry of which the staff enunciated in the cited paragraphs. In the case of aid cases, the Ministry of Foreign Affairs and Cooperation shall be responsible for these powers.

Four. Persons who, in the terms of Article 5 of Royal Decree-Law 8/2004 of 5 November, are entitled to receive the compensation as beneficiaries of the deceased included in paragraph One of this provision, may apply for the granting of the amounts which may correspond to them within 1 year of the entry into force of this Law.

Five. The persons referred to in paragraph 2 of this provision may apply for the granting of the quantities which may be granted within six months of the entry into force of this Law.

Additional 50th-second disposition. Update of the amount of economic benefit established by Law 3/2005 of 18 March.

As of 1 January 2007, the amount of the economic benefits recognised under Law 3/2005, of 18 March 2005, to citizens of Spanish origin posted abroad, during their age minority, as a result of the Civil War, and who developed the majority of their life outside the national territory, shall, on an annual basis, amount to the difference between EUR 6,586,40 and the annual amount collected by each beneficiary for the pensions referred to in Article 2 (a), (b) and (c) of Law 3/2005, or to the difference between EUR 6,586,40 and the income or annual revenue collected by the beneficiaries referred to in Article 2 (d) of Law 3/2005.

Additional quincuagth provision third. Food Payment Guarantee Fund.

A Fund is set up, which will initially be provided with EUR 10 million, to ensure, by means of a system of advances to account, the payment of food recognised in favour of children under judicially approved conventions or judicial resolution, in cases of legal separation, divorce, declaration of marriage annulment, filiation or food processing.

Within six months, the conditions and conditions for access to these advances, as well as the payment and reimbursement procedures for these advances, will be regulated.

Additional quincuagth provision fourth. Monitoring of objectives.

The programmes and actions to which the system provided for in the additional 16th provision of Law 37/1988 of 28 December 1989, of General State Budgets for 1989, will be of special application for the year 2007, shall be, whatever the state public sector agent executing or managing them, the following:

Road Safety.

State Action Abroad.

Fostering employment integration and stability.

Promotion, administration and aid for rehabilitation and access to housing.

National Irrigation Plan.

Creation of Road Infrastructures.

Infrastructure for rail transport.

Protection and improvement of the natural environment.

Take action on the coast.

Scientific research.

Energy, environmental and technological research.

The special monitoring system, provided for in this provision, will also be applicable to the objectives set out in the Plans of Actions of the public authorities Ports of the State, Port Authorities and Spanish Airports and Air Navigation.

Additional 50th-fifth disposition. Contribution to the Social Security of euskera teachers.

The periods of dedication to the teaching of the Basque language of those persons who carried out such professional activity without being able to be discharged into the Social Security System as a result of the clandestine activity in which the activity was carried out will be considered as being listed as social security. The Government is hereby enabled to approve, within a maximum period of six months from the entry into force of this Law, the necessary regulations to establish the terms and conditions in which such periods are to be calculated as quoted for social security purposes, for the purposes of the recognition of the right of the persons concerned to the corresponding benefits or, where appropriate, the increase in the amounts of the benefits they receive. The economic effects of this recognition will be produced from 1 January 2007.

The cost of improving the pension, as a result of the provisions of the previous paragraph, will be financed by a transfer from the State to the Social Security budget, amounting to 5,000,000 euros.

The Government is empowered to provide, within six months after the entry into force of this Law, the necessary rules for the application of the provisions of this additional provision.

Additional provision quincuagesth. Modules for economic compensation for the performance of Judges of Peace and Secretaries of the Courts of Peace.

1. The Judges of Peace, appointed in accordance with the provisions of Article 101 of the Organic Law 6/1985 of July 1, of the Judicial Branch shall receive, in accordance with the number of inhabitants of the municipality, the annual remuneration shown below.

Annual

1 to 1,999 inhabitants

1.082.12

2,000 to 4,999 inhabitants

1,623.12

5,000 to 6.999 inhabitants

2.164.16

7,000 to 14,999 inhabitants

3.246.20

15,000 or more inhabitants

4.328.28

2. The staff, excluding those belonging to the bodies at the service of the Administration of Justice, who are acting as Secretary of a Peace Court, with appointment issued for that purpose, shall, according to the number of inhabitants of the municipality, receive the annual amounts indicated below.

Annual

1 to 499 inhabitants

535.88

500 to 999 inhabitants

795.96

1,000 to 1,999 inhabitants

953.60

From 2,000 to 2,999 inhabitants

1.111.12

3,000 to 4,999 inhabitants

1,426.32

5,000 to 6,999 inhabitants

1.741.52

3. The previous amounts will be financed from the corresponding budgetary applications, and will be paid for quarterly periods in the months of March, June, September and December.

4. The referred modules will be updated in the General State Budget laws.

Additional 50th-seventh disposition. Compliance with the Additional Disposition Third of the Statute of Autonomy of Catalonia.

1. During the first quarter of 2007, the bilateral State-Generalitat Commission will establish and implement the methodology to be used to determine the compliance with the Additional Disposition Third of the Statute of Autonomy of Catalonia.

If the agreement to be reached is different than the one used for the 2007 budgets, the difference will be taken into account, for compensation in the budgets that subtract within the 7-year period. This methodology will also be applied for the remainder of the 7-year period.

2. The bilateral State-Generalitat Commission will agree on a Plan Catalonia of Infrastructures to be financed by the State during the period of 7 years, reviewable in the middle of the period, which will contemplate the main investment projects for the aforementioned period. In particular, during the first half of 2007, the General Administration of the State will adopt the necessary measures to expedite the informative studies, environmental impact declarations and constructive projects that can be included in the aforementioned Plan, in order to speed up the management of the potential investments.

3. A follow-up to the implementation of the budget on infrastructure investments in Catalonia will be carried out to ensure that it is in line with that of the State as a whole, through the Commission provided for in the Statute's own Additional Provision. If there is a difference between the budgeted and the executed, the appropriate measures shall be taken within the Commission to comply with the provisions of the Staff Regulations.

Additional disposition quincuagesth.

1. The port of La Hondura in the island of Fuerteventura is declared of general interest, with the land and water sheet that the Plan of Use of the Port Spaces order, delimit or consider necessary.

2. The Ministry of Public Works will have to approve the corresponding Plan and, if necessary, the Construction Project within one year, to count on the entry into force of the Law. To these effects, the Port Authority of Las Palmas is attributed the competition for its wording and formulation.

Additional quincuagesth provision.

The government throughout the 2007 financial year will incorporate, through the necessary regulatory reforms, elements of Green Taxation using current tax figures or creating new figures.

Additional sexagesth disposition.

During the year 2007, measures to improve public pensions caused by workers with 60 or more years before 1 January 2002, which would have been made redundant and which would have been granted to early retirement, by crediting 35 or more years of contribution, will be adopted by 1 January 2002, through the incorporation into the pension of a lump sum.

Additional sexagumpteenth disposition.

Once the Social Security Administration has established the rates of disaster in the different sectors, with regard to the contribution to Social Security by professional contingencies, the government will undertake to study the possibility of establishing systems for reducing these contributions, in the case of companies that show that their index of claims is below the average corresponding to their sector of activity.

Additional sexagump-second disposition. Financing of rural development programmes for the financial year 2007.

The General Administration of the State guarantees, as a minimum, a level of public investment in rural development programs for the year 2007 similar to that of the 2006 financial year. Such minimum funding shall be complementary to the rural development actions of the General Administration of the State. The level of public investment of reference will be taken in respect of the year 2006, increased in the CPI for this year, of all the programmes (autonomous and inter-regional operational programmes), and rural development programmes containing measures financed by the EAGGF-G and the EAGGF, including the Community initiative LEADER.

Additional sexagesth provision third.

Amendment of Annex I bis.1.a) .b ') of Law 20/1991 of 7 June, amending the Fiscal Economic Regime of the Canary Islands, which shall be worded as follows:

"(b) Two-, three-and four-wheel vehicles which comply with the legal definition of moped."

Additional sexump-fourth disposition. Amendment of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June.

With effect from January 1, 2007 and indefinite term, an additional provision is incorporated into the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, with the following wording:

" Additional Disposition. From the Social Security regime of the licensed health care staff emeritus.

The licensed medical staff emeritus appointed under the provisions of the fourth provision of Law 55/2003, of 16 December, of the statutory staff of the health services, will not be discharged into the General System of Social Security. The incompatibility referred to in Article 165 (2) of this Law shall not apply to such personnel. "

Additional sexump-fifth disposition.

In the first three months of 2007, the government will proceed to complete the records of the transfer of the property from the extinct Federation of Arroceros Farmers to the Arrocers of the Ebro Delta, transferring the ownership of the corresponding buildings to the same.

Additional 66th disposition.

Tax benefits applicable to the celebration of the "Jubilee Year" I thought on the occasion of the Centenary of the proclamation of the Virgin of Guadalupe as Patron of Hispanidad, 2007.

One. The celebration of the acts of the "Jubilee Year, I thought on the occasion of the Centenary of the proclamation of the Virgin of Guadalupe as Patron of Hispanidad, 2007", will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of the Law 49/2002, of December 23, of tax regime of the non-profit entities and of the tax incentives to the patronage.

Two. The duration of the programme of support for this event will be from 1 January 2007 until 31 December 2007.

Three. The certification of the adequacy of the expenses and investments made to the objectives and plans of the program shall be the competence of a Consortium that will be created in accordance with the provisions of Article 27.2.b) of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the Consortium referred to in paragraph 3.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of Law 49/2002

First transient disposition. Tax compensation to habitual housing tenants in 2006.

One. Taxpayers with a deduction for rent of habitual housing in the Income Tax of the Physical Persons in 1998, whose rental contracts were before April 24, 1998 and are maintained in the financial year 2006, will be entitled to the deduction regulated in this provision, provided that the following requirements are met:

(a) That the sum of the general and special parts of the income of the tax period reduced by the reductions in income from the work and disability of the active workers regulated, respectively, in Article 51 and in Article 58 (3) of the recast of the Law on the Income Tax of the Physical Persons, approved by the Royal Legislative Decree 3/2004 of 5 March, does not exceed 21,035.42 euros in individual taxes or 30,050.61 euros in joint taxation.

b) That the amounts paid in 2006 for rent exceed 10 per 100 of the net income of the taxpayer.

Two. The amount of this deduction shall be 10 per 100 of the amounts paid in 2006 for the rental of the usual dwelling, with the limit of EUR 601,01 per year.

Three. The amount of the deduction referred to in this provision shall be deducted from the total liquid amount of the tax, after the double taxation deductions referred to in Articles 81 and 82 of the recast of the Income Tax Act.

Second transient disposition. Tax compensation for deduction of habitual housing acquisition in 2006.

One. Taxpayers who had acquired their habitual housing prior to 4 May 1998 and may apply the deduction for investment in habitual housing provided for in Article 69.1 of the recast of the Income Tax Act, approved by the Royal Legislative Decree 3/2004 of 5 March 2006, will be entitled to the deduction regulated in this provision.

Two. The amount of this deduction shall be the positive difference between the amount of the theoretical incentive that would have been incurred, the rules in force as at 31 December 1998, and the deduction for investment in housing for 2006.

Three. The amount of the theoretical incentive referred to in the preceding paragraph shall be the sum of the following amounts:

(a) The result of applying the average rate of charge to the magnitude resulting from adding the amounts satisfied in 2006 by interest of the foreign capital invested in the acquisition of the usual dwelling, with the limit of 4,808,01 euros in individual taxation or 6,010,12 euros in joint taxation, and by the quota and surcharges, except the one for the award, accrued by the Tax on Real Estate, minus the amount of the performance imputed that would have resulted from the application of article 34.b) of Law 18/1991, of June 6, of the Income Tax of the Persons Physical.

By means of taxation, it should be understood that the means obtained from adding the average, state and autonomous rates, as referred to in Articles 64.2 and 75.2 of the recast text of the Law on the Income Tax of the Physical Persons.

b) The result of applying 15 percent to the amounts invested during 2006 in the purchase of the usual house, which, according to the provisions of article 69.1.2. of the recast text of the Law on the Income Tax of the Physical Persons, give the right to deduction for investment in habitual housing, excluding the interest derived from foreign financing. The amounts invested shall be limited to 30% of the result of adding to the liquidable, general and special bases, the minimum number of staff and family members referred to in Article 41 and the reductions provided for in Articles 54, 55 and 58 (1) and (2) of the recast of the Income Tax Act.

Four. The amount of the deduction thus calculated shall be deducted from the total liquid quota, after the double taxation deductions referred to in Articles 81 and 82 of the recast of the Income Tax Act.

Transitional provision third. Plans for Employment Pensions or Collective Insurance.

The plans for Occupational Pensions or Collective Insurance in which the Administrations, Entities or Companies referred to in Article 21.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, shall exceed the percentage of the 0.5 per 100 of the salary mass provided for in Article 21.Five of this Law, may maintain the amount and structure of that contribution, being the excess absorbed from the increase provided for in Article 21 (2) of this Law.

These plans may be incorporated in new promoters, in accordance with the provisions of the previous paragraph and in Article 21.Five of this Law.

Transitional disposition fourth. Compensation for residence of staff at the service of the state public sector.

During the year 2007, the state public sector's compensation for residence of the state's public sector will continue to be returned in the areas of the national territory that are recognized, with an increase of 2 percent over the amounts in force at December 31, 2006. By way of derogation from the previous paragraph, those who came in receipt of the allowance for residence in amounts higher than those laid down for the staff of the State public sector shall continue to pay it without any increase in the year 2007 or with which it proceeds to reach the latter.

Transient disposition fifth. Personal and transitional allowances.

One. The personal and transitional allowances recognised in compliance with the provisions of Article 13 of Law 50/1984 of 30 December 1984 on the General Budget of the State for 1985, to staff falling within the scope of Law 30/1984 of 2 August, will be absorbed by any retributive improvement in the year 2007, including those arising from the change of job.

Even in the event that the change of job determines a reduction in remuneration, the transitional personal complement fixed at the time of the application of the new system will be maintained, the absorption of which will be attributed to any subsequent retributive improvement, even those that may arise from the change of job.

For the purposes of the absorption provided for in the preceding paragraphs, the increase in the general remuneration established in this Law will only be counted in the 50 per 100 of its amount, understanding that they have this character the salary, referred to fourteen monthly, the complement of destination and the specific one. In no case will the trienes, the complement of productivity, nor the rewards for extraordinary services be considered.

Two. The personal and transitional supplements recognized to the personnel of the Armed Forces and the bodies of the Civil and National Police Guard, as well as to the staff of the Administration of Social Security and to the statutory staff of the National Institute of Health Management, and other personnel with the right to receive such supplements, shall be governed by the same rules set out in the previous paragraph One for the officials included in the scope of Law 30/1984, of 2 August.

Three. Personal and transitional allowances recognised for staff employed abroad shall be absorbed by applying the same rules laid down for which they provide services on national territory, without prejudice to their removal when the official concerned changes from a country of destination.

Transitional disposition sixth. Assumption by the General Mutuality of Civil Servants of the State and by the General Judicial Mutual of the payment of the temporary incapacity of the officials included in the respective Special Regime of Social Security.

Notwithstanding the provisions of Articles 20 and 21 of the recast of the Law on Social Security of Civil Servants of the State and Article 20 of the Royal Legislative Decree 3/2000, on the Special Social Security Regime of the Staff at the Service of the Administration of Justice, both the General Mutual and Judicial Mutual Affairs of the State, and the General Judicial Mutuality, respectively, shall be responsible for the payment of the temporary incapacity allowance in the terms provided for in the aforementioned articles and at least up to the 30th month since the situation of temporary incapacity, with respect to those officials included in their field of application, that the entry into force of this Law has exceeded the 18th month since the beginning of this situation.

Transitional disposition seventh. Application of the rate of accident premiums in respect of previous periods.

For the determination of the quotas to be entered for the contingencies of accidents at work and occupational diseases corresponding to periods of liquidation prior to the entry into force of the rate of premiums regulated in the fourth provision of this Law, the rates applicable will be those in force in the period of liquidation in question.

Single drug provision. Regulatory repeal.

Repealed:

1. Royal Decree 2930/1979 of 29 December, for which the rate of premiums for social security contributions is revised for accidents at work and occupational diseases.

2. The additional quadrumpteenth provision, the Modernization Initiative for Mature Tourist Destinations of the Spanish Litoral, of the Law 2/2004, of December 27, of the General Budget of the State for the year 2005.

3. The article twenty-fourth, Initiative to support mature tourist destinations, of Law 24/2005, of November 18, of reforms for the impulse of productivity.

4. The additional six-third provision, Modes of Financing of the Consolidated Tourist Destinations, of Law 30/2005, of December 29, of General Budget of the State for the year 2006.

5. How many provisions are contrary to the provisions of this Law.

Final disposition first. Amendment of Law 10/1975, of March 12, of Regulation of the metallic coin.

With effect from 1 January 2007 and indefinite term, a new paragraph 5 is added to Article 9 of Law 10/1975 of 12 March of Regulation of the metallic coin, with the following wording:

" 5. Any conduct contrary to the provisions of Regulation (EC) No 2182/2004 of 6 December 2004 on medals and tokens similar to euro coins shall be regarded as an administrative infringement. '

Final disposition second. Amendment of Law No 37/1988 of 28 December 1988 on the General Budget of the State for 1989.

With effect from January 1, 2007, and indefinite validity, the following precepts of Law 37/1988 of 28 December of the General Budget of the State for the year 1989 are amended.

One. Article 22 of the General Budget Law of the State for 1989 is amended, with the following wording:

" One. The investment projects included in the "Annex of Real Investments" that are accompanied by the State Budget and its Autonomous Bodies, will be identified by the code of project that in these annexes they are assigned, in order to establish the budgetary follow-up of their realization.

Two. The code assigned to each of these projects may not be altered until its completion. As a result, changes in investment programmes involving the start of new projects will require the allocation by the Ministry of Economy and Finance of the relevant code. "

Two. Article 42 (1) (b) of the General State Budget Law for 1989, as amended by Article 37 of Law 4/1990 of 29 June 1990, of the General Budget of the State for 1990, as last amended by the additional provision of Law 62/2003 of 30 December, of Fiscal, Administrative and Social Order Measures, is amended as follows:

" 1 They will have to consider public pensions the following ...

(b) Those paid by the General Regime and the Special Regiments of Social Security, those of the non-contributory modality of Social Security and the care pensions for the benefit of the Spanish emigrants. "

The rest of the article remains with the same wording.

Final disposition third. Amendment of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June.

With effect from January 1, 2007, and indefinite validity, the following precepts of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, are amended.

One. A second subparagraph is added to Article 43 (1) of the recast text of the General Law on Social Security, which is worded as follows:

" Article 43. Prescription.

The right to the recognition of benefits shall be limited to five years from the day following that in which the event causing the benefit in question takes place, without prejudice to the exceptions set out in this Law and the effects of such recognition occurring from the three months preceding the date on which the corresponding application is made.

If the economic content of the benefits already recognised is affected by requests for revision of the benefits, the economic effects of the new amount shall be retroactive to a maximum of three months from the date of submission of the application. This rule of maximum retroactive effect shall not operate in the case of rectification of material errors, in fact or arithmetic, or where the review leads to the obligation of reimbursement of the undue benefits referred to in Article 45. "

The rest of the article is left with the same content.

Two. Article 209 (5) (c) of the recast text of the General Law on Social Security is amended, which is worded as follows:

" (c) In the cases referred to in Articles 279.2 and 284 of the Labour Procedure Act, the worker shall begin to receive benefits if he is not receiving benefits from the time of the termination of the employment relationship.

In both cases, this paragraph shall be as set out in point (a) of this paragraph in respect of benefits received until the termination of the employment relationship. "

The rest of the article continues with the same wording.

Three. The additional 40th text of the recast text of the General Law on Social Security is amended, which is worded as follows:

" Additional 41st Disposition. Referral of necessary medical data for the recognition of the economic benefits of Social Security.

In the procedures for the declaration of permanent incapacity, for the purposes of the corresponding economic benefits of Social Security, as well as for the recognition or maintenance of the receipt of benefits for temporary incapacity, orphan or family allowances for dependent children, the consent of the person concerned or his legal representative shall be understood, for the purposes of the referral, by the health institutions of the reports, clinical documentation, and other medical data strictly related to the injuries and ailments suffered by the person concerned which are relevant to the decision of the procedure, unless there is express and written opposition from those concerned.

Social Security management entities, in the exercise of their powers of control and recognition of benefits, may request the referral of medical parts of temporary incapacity issued by the public health services, the mutual work accidents and occupational diseases of the Social Security and the collaborating companies, for the purpose of the processing of the data contained therein. "

Final disposition fourth. Amendment of the recast text of the Law on Public Administrations Contracts, approved by Royal Legislative Decree 2/2000 of 16 June.

With effect from January 1, 2007, and indefinite validity, the recast text of the Law on Public Administrations Contracts, approved by the Royal Legislative Decree 2/2000 of June 16, is amended in the following terms:

One. Article 2 (1) of the recast text of the Law on Public Administrations Contracts is amended as follows:

" Article 2. Award of certain private law contracts.

1. Entities governed by public law or private law with their own legal personality not covered by the scope defined in the preceding Article shall be subject to the provisions of this law relating to the capacity of undertakings, advertising, tendering procedures and forms of award, where they conclude works contracts with a value of EUR 5,278,000 or more, excluding value added tax, and contracts for the supply, consultancy and assistance and services of a value equal to or greater than EUR 211,000, excluding, equally, that tax, provided that such entities have been specifically created to satisfy needs of general interest which do not have an industrial or commercial character and are in any of the conditions referred to in paragraph 3 (b) of the preceding Article. "

The rest of the section and article is maintained with the same wording.

Two. Article 3 (1) (l) of the recast text of the Law on Public Administration Contracts is amended as follows:

"(l) The management tasks entrusted to entities and companies whose capital is in their entirety public ownership and on which the administration carries out the charge of the authority similar to that which it exercises over its own services, provided that these companies and entities carry out the essential part of their business with the entity or entities that control them."

The rest of the paragraphs and article remains with the same wording.

Three. Article 182 (g) of the recast text of the Law on Public Administrations Contracts is amended, which is worded as follows:

" (g) Those referring to goods whose uniformity has been declared necessary for their common use by the Administration, provided that their value is lower than the amounts referred to in Article 177.2 and the adoption of the type in question has been carried out, prior to and independently, by virtue of competition, in accordance with the provisions of this Title.

In this case, it will be taken into account for the General Administration of the State, its Autonomous Bodies, the Management Entities and the Common Services of Social Security and other State Public Entities that the uniformity to which it refers, shall be declared by the General Directorate of the State Heritage, except in the case of goods of specific use by the services of a certain ministerial department, in which case it shall be carried out to the same, after report of the indicated Directorate General. "

The rest of the paragraphs and article remains with the same wording.

Four. The additional sixth provision of the recast text of the Public Administration Contracts Act is amended, which is worded as follows:

" Additional disposal sixth. Procurement principles in the public sector.

The commercial companies in whose capital the participation, directly or indirectly, of a Public Administration, or of an Autonomous Body or Entity of public law dependent on it or linked thereto, is greater than 50 per 100, as well as the foundations that are constituted with a majority contribution, direct or indirect, of one of these entities, or whose founding patrimony, with a character of permanence, is formed in more than 50 per 100 by goods or rights contributed or transferred by them, will be adjusted in their contractual activity, when not are subject to the provisions of Article 2.1, to the principles of publicity and competition, unless the nature of the operation to be carried out is incompatible with these principles. "

The other provisions remain with the same wording.

Final disposition fifth. Amendment of the recast text of the legal provisions in force on the Special Social Security Regime of the staff at the service of the Administration of Justice, approved by Royal Legislative Decree 3/2000 of 23 June.

With effect from 1 January 2007 and indefinite validity, Article 20 (2) of the recast text of the existing legal provisions on the Special Social Security Regime for staff at the service of the Administration of Justice is amended, which will have the following wording:

" 2. Where the situation of temporary incapacity is extinguished in the course of the maximum period laid down, it shall be examined in the terms and time limits laid down in the General System of Social Security for the purpose of the corresponding qualification of the State of the official as unfit on a permanent basis for the functions proper to his Body or Scale and a permanent incapacity for the service. In those cases where the need for medical treatment continues because the official or functional reductions of the official are not definitive, and so has been ruled in reasoned report on the capacity or incapacity of the official by the Inabilities Assessment Team of the Provincial Directorate of the National Institute of Social Security of the province in which he has his address, or by the Unit of Valuation that results according to the Body or Scale of the official, it may be declared, by the organ referred to in Article 19 (2) of this Law, its replacement in the situation of temporary incapacity, with the character of special and reviewable within six months. Such a declaration shall, where appropriate, be made within three months after the expiry of the period of temporary incapacity for the duration of the maximum period, including its extension.

The effects of the temporary disability situation will be extended until the time of the official's status.

The right to a temporary disability allowance, whatever the situation has given rise to it, shall in any event be deemed to be extinguished for the duration of the maximum period of twenty-seven months from the start of the temporary incapacity situation. '

The remaining sections remain with the same wording.

Final disposition sixth. Amendment of the recast text of the Law on Social Security of Civil Servants of the State, approved by Royal Legislative Decree 4/2000 of 23 June.

With effect from January 1, 2007 and indefinite validity, the following precepts of the recast text of the Law on Social Security of Civil Servants of the State, approved by Royal Legislative Decree 4/2000, of 23 June, are amended:

One. Article 20 of the recast text of the Law on Social Security of Civil Servants of the State, in its various paragraphs, shall be amended as follows:

" 1. The duration and termination of temporary incapacity shall be those laid down for the General System of Social Security with the particularities set out in the following paragraphs.

2. Where the situation of temporary incapacity is extinguished in the course of the maximum period laid down, it shall be examined in the terms and time limits laid down in the General System of Social Security for the purpose of the corresponding qualification of the State of the official as unfit on a permanent basis for the functions proper to his Body or Scale and a permanent incapacity for the service. In those cases where the need for medical treatment continues because the official or functional reductions of the official are not definitive, and so has been ruled in reasoned report on the capacity or incapacity of the official by the Inabilities Assessment Team of the Provincial Directorate of the National Institute of Social Security of the province in which he has his address, or by the Unit of Valuation that results according to the Body or Scale of the official, it may be declared, by the organ referred to in Article 19 (3) of this Law, its replacement in the situation of temporary incapacity, with the character of special and reviewable within six months. Such a declaration shall, where appropriate, be made within three months after the expiry of the period of temporary incapacity for the duration of the maximum period, including its extension.

3. The effects of the temporary incapacity situation shall be extended until the time of the official's status. '

Two. A new paragraph 3 is added to Article 21 of the recast text of the Law on Social Security of Civil Servants of the State, with the following wording:

" 3. The right to temporary incapacity for economic benefit, whatever the situation has given rise to, shall in any event be deemed to be extinguished for the maximum period of twenty-seven months from the start of the temporary incapacity situation. '

The rest of the article remains with the same wording.

Final disposition seventh. Amendment of Law 14/2000 of 29 December of Fiscal, Administrative and Social Order Measures.

With effect from January 1, 2007, and indefinite validity, the Additional Disposition, ninth of Law 14/2000 of 29 December, of Fiscal, Administrative and Social Order Measures, is amended, in the wording given to it by the Additional Disposition thirty-seventh of Law 30/2005, of December 29, of General Budget of the State for the year 2006, which is worded as follows:

" Additional provision ninth. Scope of Law 32/1999, of 8 October, of Solidarity with the Victims of Terrorism.

One. The temporary scope of application of Law 32/1999 extends to the facts provided for in that Law, which occurred between 1 January 2007 and 31 December 2007, without prejudice to any other aid which may be granted by them in accordance with the legal order.

Two. When, by virtue of a firm judgment, compensation was recognized as a civil liability for acts that occurred after 10 October 1999, higher than the overall amount perceived by the concepts referred to in Law 13/1996, of December 30, of Fiscal, Administrative and Social Order Measures, and in Law 32/1999, the General Administration of the State will pay the person the difference.

Three. The time limit for applying for the aid provided for in Law 32/1999 for events occurring between 1 January 2007 and 31 December 2007 shall be one year from the date on which they were produced. '

Final disposition octave. Amendment of Law 38/2003 of 17 November, General of Grants.

With effect from January 1, 2007, and indefinite validity, Article 2 (2) of Law 38/2003, of 17 November, General of Grants, is amended, which is worded in the following terms:

" 2. In the field of application of this law, cash contributions between different public administrations are not included in order to finance overall the activity of the administration to which they are intended, and those which are carried out between the various agents of an administration whose budgets are integrated into the general budget of the administration to which they belong, whether they are intended to finance their activity as a whole or to the performance of specific actions to be carried out in the framework of the tasks assigned to them, provided that they do not result from a public notice. '

The rest of the article remains with the same wording.

Final disposition ninth. Amendment of Law 47/2003 of 26 November, General Budget.

With effect from January 1, 2007 and indefinite term, the following precepts of Law 47/2003, dated November 26, General Budget:

One. Article 52 (3) of the General Budget Law is amended, which is worded as follows:

" 3. In no case shall transfers be able to create credits for nominee grants unless they are in accordance with the provisions of the General Grant Act or are grants or contributions to other public sector entities. "

The rest of the article remains with the same wording.

Two. Article 54 (4) of the General Budget Law is amended, which is worded as follows:

" 4. Appropriations which have previously been granted shall not be extended, except in the case of the institutions which make up the social security system and in section 06 'Public debt' provided that their approval does not reduce the State's capacity for financing in the financial year, calculated in the form set out in Article 3 (2) of Law 18/2001, of 12 December, General of budgetary stability or where the provision is made for a transfer of powers to the Autonomous Communities. '

The rest of the article remains with the same wording.

Three. Article 56 (5) of the General Budget Law is amended, which is worded as follows:

" 5. Where an extraordinary credit is to be authorised in a chapter which does not exist in the initial expenditure budget of the autonomous body, the authorisation shall be the responsibility of the President or Director of the autonomous body if it does not exceed the amount of EUR 500 000, the Minister for Economic Affairs and Finance if exceeding the previous amount does not exceed the amount of EUR 1,000,000, and the Council of Ministers in the other cases.

The current paragraph 5 becomes paragraph 6. "

The rest of the article remains with the same wording.

Four. Article 63 (3) (b) of the General Budget Law, which is drawn up in the following terms, is amended:

" 3. ...

(b) The extensions of Article 54. "

The rest of the paragraphs and article remain with the same wording.

Five. Article 74 (5) of the General Budget Law is amended, which is worded as follows:

" 5. The bodies of the ministerial departments, their autonomous bodies and the management bodies and the common services of social security, competent for the subscription of cooperation agreements or contracts with other public administrations or with public or private entities, as well as to agree on management procedures, will require authorization from the Council of Ministers when the amount of expenditure which is derived from those or those of these departments is greater than 12 million euros.

Also, amendments to cooperation agreements, contracts-programmes or management procedures authorized by the Council of Ministers in accordance with the provisions of the preceding paragraph, shall require the authorization of the same body when they imply an alteration of the overall amount of the expenditure or the specific destination of the same.

The authorization of the Council of Ministers will involve the approval of the expenditure resulting from the agreement, contract-program or encomendor.

Prior to the subscription of any agreement, contract-program or entrustment agreement, the appropriate expenditure file shall be processed, in which the maximum amount of the obligations to be acquired shall be included, and in the case of expenditure of a multi-annual nature, the corresponding distribution by annuities. In cases where, in accordance with the preceding paragraphs, the authorization of the Council of Ministers is required, the processing of the expenditure file shall be carried out before the lifting of the case to that body. "

The rest of the paragraphs and article remains with the same wording.

Six. Article 82 (1) (a) of the General Budget Law, which is worded as follows:

(a) Product purchases, as well as grants and other market interventions and operations related to rural development programmes financed by the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD).

Cash advances in favour or on behalf of the European Union shall be cancelled with the refunds made by the European Union. "

The rest of the sections are maintained with the same wording.

Seven. A new article, 116a, is added to the General Budget Law, with the following wording:

" Article 116 bis. Collection of amounts.

The collection of the amounts to which the General Administration of the State is entitled as a result of both the granting of an endorsement and its execution shall be effected in accordance with the provisions of Article 10.1 of this Law. "

Final disposition tenth. Amendment of the Recast Text of the Local Law Regulatory Law, approved by Royal Legislative Decree of March 5.

With effect from January 1, 2007, and indefinite validity, the transitional provision of the recast text of the Law on Local Government Law, approved by Royal Legislative Decree 2/2004 of 5 March, is amended, which is worded as follows:

" Transient disposition twelfth. Determination of the liquidable property tax base.

Until December 31, 2008, the determination of the liquidable property tax base, attributed to the municipalities in Article 77 (3) of this Law, will be made by the General Directorate of the Catastro, except that the City Council informs the Executive Center that the indicated competition will be exercised by him. This communication must be made before the end of February of the year in which it takes over the exercise of that competence. "

Final disposition eleventh. Amendment of Law 3/2005, of 18 March, recognizing an economic benefit to citizens of Spanish origin displaced abroad, during their age minority, as a result of the Civil War, and who developed most of their life outside the national territory.

With effect from January 1, 2007, an additional provision is added to Law 3/2005, dated March 18, with the following wording:

" Additional provision third. Ex officio review of decisions on recognition of economic performance.

The body responsible for resolving the economic benefits provided for in this Law may, at any time, rectify material or factual errors and arithmetic, as well as revise in a reasoned manner the resolutions of recognition of the right to economic performance, by the finding of omissions or inaccuracies in the declarations of the beneficiary. "

Final disposition twelfth. Management of budget appropriations in respect of Passive Classes.

The power conferred on the third final provision of Law 39/1992, of 29 December, of General State Budgets for 1993, is hereby extended for the year 2007.

Final disposition thirteenth. Specific action plan for Teruel.

During the financial year 2007, the Government will adopt the necessary measures to implement the temporary extension of the Plan of Action specific to Teruel, approved by the Council of Ministers Agreement of 28 October 2005, which contains the actions to be carried out in the financial years 2009 and 2010 with the valuation and financing of its cost, making a new program of action to the completion of the plan.

Final disposition fourteenth. Amendment of Law 46/1985 of 27 December of General Budget of the State for 1986.

One. With effect from 1 January 2007 and indefinite validity, paragraph One of the additional eighteenth provision of Law 46/1985 of 27 December 1986 of the General Budget of the State for 1986, which is worded as follows:

" One. (a) For the purposes of Articles 1.7 and 2.1. (d) of the Organic Law 12/1995, of December 12, of Smuggling Pressure, is understood to be prohibited the circulation, trade, possession or production of banknotes, tickets, stamps, cartons, guards, machines or any other element, even technical or computer, that constitutes support in the practice of games of chance, sweepstakes, lotteries, bets and five.

b) 1. Except for the competent administrative organ, raffles, tomballs, random combinations and, in general, contests in which the participation is not free, prizes are prohibited by any random formula where the chance is a selection element.

2. The performance of the activities provided for in paragraph (b) 1 above without the corresponding administrative authorization, or under conditions other than those authorized, shall be subject to the sanctioning regime established for the smuggling violations in Title II of the Organic Law 12/1995, of December 12, of Smuggling Pressure, whatever the overall amount of the goods, genres, effects, or the support of the activity. These violations will be dealt with in accordance with the procedure established in Royal Decree 1649/1998 of 24 July, for which Title II of the Organic Law 12/1995 of December 12, of Smuggling Pressure, is developed, corresponding, in any case, to the sanctioning of the Director of the Department of Customs and Excise of the State Agency of Tax Administration.

3. The Minister for Economic Affairs and Finance is hereby authorised to define and regulate the activities referred to in point (b) of this paragraph. "

Two. With effect from 1 January 2007 and indefinite validity, the additional decision of 27 December 1985 of Law 46/1985 of the General Budget of the State for 1986, which is worded as follows:

" One. In accordance with the Organic Law 12/1995, of December 12, of Smuggling Pressure, the sale, import, circulation and production of tickets, tickets, stamps or any other support of lotteries, bets and other games organized or issued by persons or foreign entities is prohibited throughout the national territory.

Two. The Entities carrying out, by any means, the publication of the programmes, notices or claims of the activities referred to in point 1 of this additional provision, or those provided for in point 1 of point (b) of paragraph one of the additional 18th of Law 46/1985, of 27 December, of the General Budget of the State for 1986, where they are without the necessary administrative authorization, shall suspend such publication in the period of six months from the notification of the requirement in which the ilicitude of those activities is revealed. activities. On the expiry of that period without the end of the cessation, they shall be subject to the system of penalties provided for in point (b) of paragraph one of the additional 18th of Law 46/1985 of 27 December 1985 on the General Budget of the State for 1986. '

Final disposition fifteenth. Amendment of Law 42/1999, of 25 November, of Staff Regulations of the Civil Guard Corps.

With effect from January 1, 2007 and indefinite validity, a new Additional Disposition, the Sixth, is added to Law 42/1999, of 25 November, of the Staff Regulations of the Civil Guard Corps, with the following wording:

" Additional disposal sixth. Creation of the employment of Lieutenant General.

1. It creates the employment of Lieutenant General on the Higher Scale of Officers of the Civil Guard Corps. These General Lieutenants will move on to the reserve status by serving ten years in the General Officers category.

2. The Government is empowered to make the necessary arrangements for the development and implementation of the provisions of this Additional Disposition. "

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law. Madrid, 28 December 2006.

JOHN CARLOS R.

The President of the Government

JOSE LUIS RODRIGUEZ ZAPATERO

ANNEX I

Relationship by programs

211M

231A

322D

Support for other school activities

411M

412M

422M

425A

466A

467H

9238.32

state Local Economic Cooperation

Classif. per programs

Explanation

Cap. 1 to 8

Cap. 9

(Thousands of Euros)

Total

111M

Judiciary Government

37.873.28

37.873.28

111N

Address and. General Justice Services

53,178.13

53,178,13

1110

Selection and training of judges

21.146.11

21.146.11

111P

9.971.25

9.971.25

1110

Formac. of Justice Staff

13.867.74

13.867.74

112A

Trib. Justice and Fiscal Ministry

1.295.305.03

1.295.305.03

113M

Records linked to Public Faith

20.137.68

20.137.68

121M

Admon. Defense Services

1.257.677.23

1.257.677.23

121N

Armed Forces Personnel Training

465.912.40

465.912.40

1210

Personal in reserve

638 934.23

638.934.23

122A

Modernization of the Armed Forces

1.374.892.90

1.374.892.90

122M

Armed Forces Operational Expenses

2.226.488.87

2.226.488.87

122N

Logistics Support

1.732.480.00

1.60

1.732.481, 60

131M

Address and Serv. General Security and Civil Protection

82,428.04

82,428.04

131N

Training of State Security Forces and Corps

134.971.88

134.971.88

1310

Forces and Bodies in Reservation

750.130.95

750.130.95

131P

Asylum and Stateless Right

4.848.18

4.848.18

132A

Citizen Security

5.278.688.15

72.72

5.278.760.87

1328

Road safety

769.732.11

769.732.11

132C

Drug enforcement acts

63,519,19

63,519,19

133A

Centers and Penitentiary Institutions

989.290.46

989.290, 46

133B

Work, training and assistance to inmates

33.260.50

33.260.50

134M

Civil Protection

21,461.08

 

21.461.08

135M

Protecting personal data

10.086.35

10.086.35

141M

External Affairs Directorate and General Services

79,368, 89

79,368.89

142A

State Action on the Outside

556.131.10

556.131.10

142B

Diplomatic action before the European Union

22.845.13

22.845.13

143A

Development cooperation

1490341.93

1.490.341.93

144A

139.055.81

139.055.81

139.055.81

Social Security contributory pensions

80.263.146.85

80.263.146.85

80.263.146.85

211N

Passive Classes Pensions

8.225.550.98

8.225.550.98

2110

Other Passive Classes Pensions and Benefits

60.785.50

60.785.50

212M

Non-contributory Pensions and Care Benefits

2.033.395.90

2.033.395.90

212N

War Pensions

1.440.686.52

440.686.52

219M

Managing Social Security Economic Benefits

426.268.72

426,268.72

219N

Passive Class Pension Management.

8,342,69

8,342,69

221M

Incapac. temporary and other pres. econ. of Seg. Soc.

11.218.658.19

11.218.658.19

222M

Administrative Mutual Economic Benefits

522.543.89

267.74

5222.811.43

223M

1,056,220,73

1.056.220.73

National Drug Plan

32.198,65

32.198,65

2316

Action for Migrants

437.594.55

437.594.55

231C

Social Seg.Social Services to People with Disabilities

179.218.84

179.218, 84

231D

Social Security Social Services to Older People

196.922.86

196.922.86

231E

Other Social Security Social Services

362.383.59

382.383.59

231F

Other State Social Services

407.130.28

407.130.28

231G

Attention to the children and families

52,916.70

52,916.70

231M

Social Services of the Seg. Soc. managed by CC.AA

5.469.08

5.469.08

231N

Coordination in foreign and immigration

7.621.33

7.621.33

232A

Promotion and services to youth

37,018.86

37,018.86

232B

Equal opportunities for women and men

42.235.42

42.235.42

239M

Social Security Social Services Management

51,847.67

51.847.67

241A

Promoting insertion and job stability

7.265.957.86

7.265.957, 86

241N

Social economy and European Social Fund development

20.996.21

20.996.21

251M

Benefits to the unemployed

14.470.660.64

14.470.660.64

261M

Address and General Housing Services

18.717.39

18.717.39

261N

Promotion, admon. and aid for reworking. and access to housing

1.149.245.83

6.000.00

1.155.245.83

2610

Building and building construction

77,894,68

77,894,68

261P

1.698.03

1.698.03

291A

Security and Social Protection Inspection and Control

124.585.95

124.585.95

291M

Direc. and Serv. Grales de Seg. Social and Social Protection

10.328.748.15

77,316,77

10.406.064.92

311M

Address and General Health Services

81.105.49

81.105.49

311O

National Health System Cohesion and Quality

226.573.61

226.573.61

312A

Hospital Assistance in the Armed Forces

216.828.27

216.828.27

312B

Primary health care. lnst. Health Management Nac.

53,763.05

53,763.05

312C

Specialized health care. lnst. Nac. de Gest. Sanit.

133,619.45

133,619.45

312D

Maritime Medicine

35.858.95

491.89

312E

Healthcare of the Administrative Mutualism

1.879.486.91

1.879.486.91

312F

Acc Mutual Health Primary Care. Job and E. P and I. S. M

1.036.569.48

1.036.569.48

312G

Speciale attention. Acc Mutual Health. Job and E. P and I. S. M

389.327.73

389.327.73

312M

Seg health care. Social managed by CC.AA.

45.869.25

45.869.25

313A

Offering and rational use of medicines and healthcare products

42.539.98

42.539.98

3138

Public Health and External Health

36,574.54

36,574.54

313C

Food security

18.087.03

18.087.03

313D

Donation and transplantation of organs, tissues and cells

4.098.50

4.098.50

321M

Directorate and General Education Services

83.487.45

83.487.45

321N

Continuing Education Teacher Training

6.521.11

6.521.11

322A

Child and primary education

460.487.78

460.487, 78

322B

Educ: secondary, vocational training, and the Language of Languages

192.289.94

192.289.94

322C

University Teachings

267.275.66

267.275.66

Special Education

11.855.40

11.855.40

322E

Artistic Teachings

4,824.79

4.824.79

322E

Education on the outside

125.551.09

125.551.09

322G

Compensation Education

41.381.64

41.381.64

322H

Non-University Distance and Permanent Education

6.205.72

6.205.72

322I

Special Teachings

610,19

322J

technologies applied to education

11,618 98

11,618.98

322K

School-age sport and at the University

21.163.77

21.163.77

323M

Grants and student support

1.227.046.90

1.227.046.90

324M

6.509.47

6.509.47

324N

18.650.23

18.650.23

331M

Address and General Culture Services

45.914.67

45.914.67

332A

Files

57.011.76

57,011.76

3328

Libraries

100.471.55

100.471.55

333A

Museums

249.120.45

249.120.45

3338

Expositions

5.972.17

5.972.17

334A

Promotion and cultural cooperation

33.568.83

33.568.83

334B

Promoting book and cultural publications

18.520.52

18.520.52

335A

Music and dance

104.205.68

104.205.68

3358

Theatre

43,031,34

43,031,34

335C

Cinematography

85.249.32

85.249.32

336A

Promoting and supporting sports activities

157.424.73

157.424.73

337A

National Historical Heritage Administration

136.785.08

100

136.885.08

3378

How to store and restore cultural assets

78,374.23

78,374.23

337C

Historical Heritage Protection

12.648.99

12.648.99

Direc. and General Services Agriculture, Fisheries, and Alimen.

155,346.64

155 346.64

412A

Agricultural production quality and quality

107.367.29

107.367.29

4128

199.071.36

199.071.36

199.071.36

Agricultural Markets Regulation

6.368.466.67

90.151.82

6.458.818.49

413A

Competitiveness and food industry competitiveness.

92.446.94

92.446.94

414A

National Regadieu Plan

202.996.01

202.996.01

4148

Development Rural environment

944.246.61

944.246.61

415A

Protecting fisheries resources and sustainable development

51.229.63

51.229.63

4158

Improving fisheries structures and markets

143.557.61

143.557.61

416A

Risk forecasting on crop productions. and fisheries

271.573.93

271.573.93

421M

Industry and Energy Management and General Services

123.013.61

123.013.61

421N

52,136.86

52,136.86

4210

Quality and industrial security

8.068.13

8.068.13

422A

Regional Locale Incentives

280.892.20

28.089.22

4228

Industrial Development

44.550.16

44.550, 16

Reconversion and reindustrialization

509.085.23

509.085.23

423M

Alternative development of coal mining districts

242,490.00

242.490.00

423N

Mining exploitation

733.073.73

733.073.73

424M

Nuclear safety and radiation protection

43,823, 95

43.823.95

Normage and energy development

80,147.06

80,147.06

431A

Trade Promotion and Company internationalization

701.368.62

701.368.62

431M

Trade and Tourism Directorate and General Services

29.374.84

29.374.84

431N

Foreign Trade Management

13.590.47

13.590.47

4310

Sorting and modernizing your business structures

16,949.03

432A

and promotion of tourism

301.140.53

301.140.53

433M

Small and Medium Business Support

106.397.55

106.397.55

441M

Grants and support for land transport

1.182.281.60

1.182.281.60

441N

Shipping support and support

93.215.52

93.215.52

4410

Air Transport Grants and Support

379.641.81

379.641.81

441P

Grants to the Merchandise extrapeninsular transport

30,000.00

30,000.00

451M

Studies and serv. asist. tern. in Public Works and Urbanism

43,651.89

43,651.89

451N

Development Management and Services

3.788.151.67

3.788.151.67

4510

Environment General Management and Services

86.663.38

86.663.38

452A

Water management and infrastructure

1.761.934.56

219.057.04

1.980,991.60

452M

Water resources regulations and spatial planning

371.850.75

371.850.75

453A

Rail transport infrastructure

2.219.318.57

2.219.318.57

453B

Creating road infrastructure

2.747.765.68

2.747.765.68

453C

How to store and operate roads

1.141.473.07

1.141.473.07

453M

Land transport sorting and inspection

55,809.58

55,809.58

454M

218.906.51

218.906.51

455M

44,013.39

44,013.39

44.013.39

218.906.51

455M

44,013.39

44,013.39

456A

Water quality

606.414.86

6.480.21

612.895.07

456B

Protecting and improving the environment

57,363.69

57,363.69

456C

Protection and improvement of the natural environment

346.981.52

346.981.52

456D

Coastal performance

271.040.79

271.040, 79

456M

Act. for pollution and climate change

9.486.44

9.486.44

457M

Infrastructure in coal mining districts

466.270.00

466.270.00

462M

Research and sociological and constitutional studies

13,400.87

13,400.87

462N

Research and statistical and economic studies

7.158.15

463A

Research

726.453.60

720.753.60

463B

463B

Fomento and coord. scientific and technical research

1.456.515.02

1.456.515.02

464A

Armed Forces research and studies

357.139.07

357.139.07

4646

Support for technology innovation in the defense sector

1.225.060.39

1.225.060.39

465A

Healthcare research

333.804.84

333.804, 84

Educational Research and Evaluation

5.522.59

5.522.59

467A

Astronomy and astrophysics

15.925.78

882.73

16.808.51

467B

Investig. and experimentation of Public Works and Transp.

14.303.99

14.303.99

467C

Industrial technology research and development

2.146.979.86

2.146.979.86

467D

71,160.41

71,160.41

467E

Oceanographic and Fishing Research

52.118.32

52.118.32

467F

geologic-mining and environmental research

66.523.14

66.523.14

467G

Information Society Research and Development

687.750.86

687,750, 86

Energy, environmental, and technology research

123.869.72

123.869.72

467I

Telecom technology innovation

819.070.00

819.070.00

491M

Order. and avg. of the telecom. and of the Sdad. de la Informac.

33,994.42

33,994.42

491N

Universal postal service.

96.537.33

96.537.33

492M

Competition Defense

8.976.83

8.976.83

492N

Regulac. and monitoring of the competition. In the Tabacos Market

10.501.15

10.501.15

4920

Defence of consumers and information and attention to the citizen

19.845.25

19.845.25

493M

Insurance management and management

224.962.69

224.962.69

493N

Regulation of financial markets

1,493.04

1,493.04

4930

Accounting and Audit Regulation

7.526.88

7.526.88

494M

Admon. of labor relations and working conditions

73.165.18

73.165.18

495A

Spanish geographic information development and application

52.111.35

52.111.35

Weather

Meteorology

104.833.37

104.833.37

495C

Metrology

9.737.45

9.737.45

911M

Head of State

8.289.97

8.289.97

911N

Legislative activity

218.293.26

15.00

218.308.26

9110

Public Sector External Control

54.426.74

54.426.74

911P

Constitutional Control

25.330.14

25.330.14

911Q

Support for administrative management of the Head of State

5.823.19

5.823.19

912M

Government Presidency

47,011.69

47.011, 69

912N

High State Advice

11.424.55

11.424.55

9120

Relac. Cortes Grale. Gob Secretariat and High Dir Support

93,816.97

93,816.97

912P

Advisor. Government on social, economic and labor issues

9.312.36

9.312.36

912Q

Advice for the protection of national interests

241.570.69

241.570.69

921M

Address and General Administration Services

55.572.22

6.01

55.578.23

921N

Address and organization gives Public Administration

22.525.90

22.525.90

9210

Public Administrations staff training

137.110.61

137.110.61

921P

State peripheral administration

286.464.81

286.464.81

921Q

Informational Coverage

18.329.76

18.329.76

921R

Advertising of legal rules

31.293.54

31.293.54

921S

State interest advice and defense

31,065.94

31,065.94

921T

Services Ministry transports

54,341.93

54,341,93

921U

Publications

1.334.62

1.334.62

921V

Assessment of public policies and programs, quality of services, and regulatory impact

4.901.35

4 .901.35

922M

Organiz. territ. State and development of its systems. of colab.

3.507.88

3.507.88

9220

Coordination and Financial Relations with the CC.AA.

3.261.20

3.261.20

922P

Coordination and Financial Relations with the OLLL.

2.336.46

2.336.46

923A

State Heritage Management

470.950.13

470.950.13

923C

225.568.09

225.568.09

923M

Directorate and General Services of Economics and Finance

1.342.280.96

1.342.280.96

923N

Economics and Finance staff training

14.398.22

14.398.22

9230

13.486.09

13.486.09

923P

Relations with Multiside Financial Organizations

662.238.32

662.238.32

924M

Elections and Political Walls

235.122.36

235.122.36

929M

Unclassified functions and functions

2.078.724.50

2.078.724.50

929N

Budget Execution Contingency Fund

2.858.514.00

2.658.514.00

931M

Economic Forecast and Policy

54.350.62

54,350,62

931N

Budget Policy

53,444.59

53,444.59

9310

Tax Policy

7.953.33

7.953.33

931P

Internal Control and Public Accounting

83.578.88

83.578.88

932A

State tax system application

1.201.747.04

1.201.747.04

932M

Managing the Real Estate

126.764.27

126.764.27

932N

Resolution of economic-administrative claims

30,542,62

30,542,62

941M

Transfers to CC.AA. by participation in revenue State

33.411.669.59

33.411.669.59

941N

Transfers to CC.AA. by the Compens Funds. Intert.

1.237.600,00

1.237.600,00

9410

Other transfers to Autonomous Communities

815.340.00

815.340.00

942A

190.659.82

190.659.82

942M

U.S.

942N

Other Contributions to Local Entities

202.329.55

202.329.55

943M

Transfers to the Presup. Gral. of the European Communities

11.474.150.05

11.474.150.05

943N

Cooperation to the des. through the European Development Fund

180.000.00

180,000.00

951M

Amort. and finance costs. of public debt in national currency

15.154.066.27

33.073.880.93

48.227.947.20

951N

Amort. and gtos. finan. of the public debt in foreign currency.

770.933.73

297,916.62

1,068,850.35

TOTAL

291.191.166.30

33.772.449.19

324.883.615.49

ANNEX II

Expandable credits

Up to a sum equal to the obligations that are recognized, prior to the fulfillment of the legally established formalities or those that are established, the credits that, included in the State Budget, in those of the Autonomous Bodies and in those of the other public bodies approved by this Law, are detailed below:

First. Applicable to all sections and Programs.

Intended to satisfy:

(a) The Social Security contributions, in accordance with the provisions in force, and the State's contribution to the social security system of civil servants, civil or military, established by the Royal Legislative Decrees 1/2000 of 9 June, and 3/2000 and 4/2000 of 23 June.

(b) The appropriations for transfers in favour of the State appearing in the expenditure budgets of the autonomous bodies, up to the amount of the remaining remaining as a result of the management of the accounts.

Second. Applicable to the sections and Programs indicated.

One. In Section 07, "Passive classes": the appropriations relating to the provision of pension and compensation obligations.

Two. In Section 12, "Ministry of Foreign Affairs":

Credit 12.000X.03.415 " To the Spanish Agency for International Cooperation for social purposes in the field of international cooperation (Article 2 of Royal Decree 825/1988 of 15 July). % IRPF '.

Three. In Section 14, "Ministry of Defence":

(a) Credit 14.121M.01.489 for the payment of the indemnities arising from the application 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 expenses incurred for the participation of the SAF in peacekeeping operations.

Four. In Section 15, "Ministry of Economy and Finance":

Credit 15.923O.19.351.01, intended for hedge risk coverage provided by the Treasury.

Five. In Section 16, "Ministry of the Interior":

(a) Credit 16.131M.01,487, for the payment of compensation pursuant to Articles 93 to 96 of the Law on Fiscal, Administrative and Social Order Measures for 1997, as well as those arising from damages to third parties, in relation to Articles 139 to 144 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, and Law 52/1984 of 26 December, of the Protection of the means of transport that are in Spanish territory making international travel.

(b) Credits 16.134M.01,461, 16.134M.01,471, 16.134M.01,482, 16.134M.01,761 and 16.134M.01,782, intended for the coverage of needs of any order, motivated by claims, catastrophes or other recognised urgency.

c) Credit 16.131M.01.483, intended to pay for the compensation and compensation resulting from the application of Law 32/1999, of 8 October, of Solidarity with the Victims of Terrorism.

d) Credit 16.924M.01.227.05, for expenses arising from electoral processes and public consultations.

e) Credit 16.924M.01.485.02, to subsidize the electoral expenses of the political parties (Organic Law 5/1985, of June 19, of General Electoral Regime).

(f) Credit 16.132A.02,451, "Provisional cost of the Autonomous Police of Catalonia, including final settlement of previous financial years. "

Six. In Section 19, "Ministry of Labour and Social Affairs":

(a) Credit: 19.231F.04,484, for the purposes of social interest, governed by Article 2 of Royal Decree 825/1988 of 15 July 1988.

b) Credit 19.232B.08.480, for the coverage of social aid, article 27 of Law 1/2004, of December 28, of Comprehensive Protection Measures against Gender Violence.

c) Credit 19.251M.101.480.00, intended to finance contributory benefits, including obligations for previous years.

d) Credit 19.251M.101.480.01, intended to finance unemployment benefit, including obligations for previous years.

e) Credit 19.251M.101.487.00, intended to finance contributions from beneficiaries of contributory unemployment benefits, including obligations for previous years.

(f) Credit 19.251M.101.487.01, intended to finance contributions from beneficiaries of unemployment benefit, including obligations for previous years.

g) Credit 19.251M.101.480.02, which is intended to finance unemployment allowance for any of the Social Security Agrarian Regime, including obligations for previous years.

h) Credit 19.251M.101,488 intended to finance the active income of insertion.

(i) Credit: 19.241A.101.487.03, for the purpose of financing bonuses in social security contributions to measures for the promotion of employment by employment.

Seven. In Section 20, "Ministry of Industry, Tourism and Trade". Credit 20.431A.06.444, "For coverage of the differences produced by operations authorized under Law 11/1983, grant to the export credit to be carried out through the Institute of Official Credit (ICO) ".

Eight. In Section 21, "Ministry of Agriculture, Fisheries and Food":

Credit 21.416A.01,440, "To the Insurance Compensation Consortium for the Combined Agricultural Insurance Loss Coverage. "

Nine. In Section 24, "Ministry of Culture":

The credits 24.337C.03.621 and 24.337B.03.631, for the difference between the initial consignment for investments product of the "1 percent cultural" (article 68, Law 16/1985, of 25 June, of the Spanish Historical Heritage and article 58 of the Royal Decree 111/1986, of January 10, of partial development of the Law 16/1985, of 25 June, in the wording given by the single article of the Royal Decree 162/2002, of February 8), and the retentions of credit not cancelled as referred to in article 20 (3) of the Law 33/1987, of the General Budget of the State for 1988.

Ten. In Section 26, "Ministry of Health and Consumer Affairs":

Credit 26.311O.12.453, "Health Cohesion Fund ".

Once. In Section 32, "Territorial Authorities":

(a) Credit 32.941M.18.452 "Final settlement of the financing of the Autonomous Communities and Cities with Autonomy Statute of previous years", both for the sub-concept 452.00 "Sufficiency fund" and for sub-concept 452.01 "Health Care Guarantee".

(b) Credit 32.941O.01.450, for financial compensation arising from the Special Tax on Tobacco Labours, including the final settlement of the previous financial year.

(c) The appropriations that are made available to deal with transfers to the Autonomous Communities for the cost of the services assumed.

(d) Credit 32.942M.23.468, to the extent required by the final settlement of the participation of the Local Corporations in the income of the State corresponding to previous financial years and, the compensation arising from the new Local Financing Model.

e) Loans 460.04 and 460.05 of the program 942N, "Other contributions to Local Corporations", for other legally established rights or to be established in favor of the Local Corporations, enabling, if necessary, the corresponding concepts.

Twelve. The appropriations in Section 34, "Financial relations with the European Union", may be extended both in terms of the commitments it has entered into or which the Spanish State may acquire with the European Union or arising from the financial provisions thereof, as in the case of the actual collection of agricultural levies, customs duties on the part of the Community external tariff, and sugar and isoglucose levies.

Third. All the appropriations in this budget in the light of the commitments of exclusive financing or co-financing which may be contracted with the European Communities.

Fourth. In the Social Security budget, the appropriations necessary in the expenditure programmes of the National Institute of Health Management to reflect the impact of the changes in the appropriations, which are included in the state of transfers between sub-sectors of the General Budget of the State.

In addition, the appropriations for the Social Security Reserve Fund will be expanded.

ANNEX III

Authorized Credit Operations to Public Bodies

Thousands of

Ministry of Economy and Finance

Institute of Official Credit (ICO)

8.000,000.00

(This limit will not affect cash operations that are designed and amortized within the of the year, nor the refinancing of the debt in the short and long term.)

Ministry of Development

Airports and Air Navigation (AENA) (*)

1.404.931.00

Ports of the State and Port Authorities (*)

392.754.00

Narrow (FEVE) (*)

37.962.00

Infrastructure Manager (ADIF) (*)

704.723.00

RENFE-Operator (*)

520.638.00

S.E. de Salvamento y Seguridad Marítima (SASEMAR) (*)

55,929.00

Ministry of Agriculture, Fisheries and Food

Spanish Agricultural Guarantee Fund (FEGA)

90.151.82

Ministry of Environment

OA Jucar Hydrographic Confederation.

14,000.00

OA North Hydrographic Confederation.

22,000.00

OA Tagus Hydrographic Confederation

20,000.00

OA Guadalquivir Hydrographic Confederation

172.500.00

Taibilla Channels Community.

42.000.00

(*) This figure will be understood as a net increase in short-term and long-term borrowing between 1 January and 31 December 2007.

ANNEX IV

Economic Modules for Distribution of Public Funds to Support Concerted Centers

According to the provisions of Article 16 of this Law, the annual amounts and the breakdown of the economic modules per school unit in the concerted centers of the different levels and educational modalities are established with effect from January 1, and until December 31, 2007 as follows:

. First and second courses ²:

Baccalaureate

Euros

and Primary Education

staff, including social loads

27.184.62

expenses

3,700,04

Other expenses

5.543.62

annual amount

36.428.28

Special Education *

(required and free levels)

I. Primary/Primary Education:

staff, including social loads

27.184.62

expenses

3,700,04

Other expenses

5.913.22

annual amount

36.797.88

Staff (Logopeds, Physical Therapists, Educational Technical Helpers, Psychologist and Social Worker), as deficiencies:

Psychics

19.700,46

Autists or severe personality problems

15,980.11

Auditives

18.330.51

Pluridefers

22.750.78

II. Vocational training: "Learning tasks":

staff, including social loads

54,369.22

expenses

4,854,76

Other

8.424.15

Amount Annual total

67,648.13

Staff (Logopeds, physiotherapists, educational technicians, psychologist-pedagogue, and social worker), as deficiencies:

Psychics

31.454.51

Autists or serious personality problems

28,134.07

Auditives

24.371.00

Pluridefficient

34.977.03

Secondary Education

I. First and second course ¹:

staff, including social loads

32.621.52

expenses

4.352.81

Other expenses

7.206.74

annual amount

44,181.07

staff, including social loads

34,043.07

expenses

5.103.50

Other expenses

7.206.74

annual amount

46.353, 31

III. Third and fourth courses:

Teaching staff, including social loads

43,415.43

expenses

8.336.29

Other expenses

7.954.38

annual amount

59.706, 10

staff, including social loads

49.800,06

expenses

9.562.20

Other expenses

8.422.25

Annual Amount

67,784,51

formative cycles

I. Salaries of teaching staff, including social charges:

Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours:

course

48.615.22

Second course

0.00

Group 2. Average 2-hour-grade formative cycles:

course

48.615.22

Second course

48,615,22

Group 3. Top-grade formative cycles of 1,300 to 1,700 hours:

course

44.875.59

Second course

0.00

Group 4. Higher-grade education cycles of 2,000 hours:

course

44.875.59

Second course

44.875.59

II. Variable Expenses:

Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours:

course

6.564.89

Second course

0.00

Group 2. Average 2-hour degree formative cycles:

course

6.564.89

Second course

6.564.89

Group 3. Top-grade formative cycles of 1,300 to 1,700 hours:

course

6.522.41

Second course

0.00

Group 4. Higher-grade education cycles of 2,000 hours:

course

6.522.41

Second course

6.522.41

III. Other expenses:

Group 1. Training cycles of:

Sports Physical Activities in the Natural Environment.

Pastry and Bakery.

and Bar Services.

Animation.

Personal Aesthetics.

Environmental Chemistry.

Pharmacy.

dental hygiene.

Course

9.634.70

Second Course

2.253.34

Group 2. Training cycles of:

Administrative Management.

Secretariat.

to Media Depth.

Lab.

Trade.

Management and Marketing.

Services.

Agents.

.

Information and Marketing.

elaboration of Aceites and Jugos.

Dairy Products.

and Other Drinks.

Matadero and Carniceria-Charcuteria.

Cerealist Industries and Industries.

Panification and Reposteria.

.

of Pharmaceutical and Purposes Products.

Auxiliary Care.

Health Documentation.

Curds.

Patron.

Ennoblement Processes.

Course

11,714.52

Second Course

2.253.34

Group 3. Training cycles of:

Concierge Plant, Carnica, and Fish.

and Corcho Transformation.

Product Manufacturing Operations.

Operations and Paper Pasta.

Plant Processing Operations.

and Rubber Transformation Operations.

Pasta and Paper Process Industries.

Process Industries.

and Rubber.

Ennoblement Operations.

Course

13.941.93

Second Course

2.253.34

Group 4. Training cycles of:

Encuaderns and Manipulated Paper and Carton.

in Graphic Arts.

Foundry.

and Thermal Treatments.

Industrial Manufacturing of Carpentry and Furniture.

Calzado and Marroquineria.

Garment.

Production of Hilature and Calada Fabric

Fabric Production.

Garment Processes.

tile textiles and Calada Fabric.

Fabric Textiles.

Ceramics Product Manufacturing Operations.

and Transformed Manufacturing Operations.

and Processing Glass Products.

Course

16.130.39

Second Course

2.253.34

Group 5. Training cycles of:

Realization and Work Plans.

Image Advice.

Therapy.

Sociocultural Animation.

Social Integration.

Course

9.634.70

Second Course

3.643.89

Group 6. Training cycles of:

Crop Operations.

Course

13.941.93

Second Course

3.643.89

Group 7. Training cycles of:

Holdings.

Gardening.

and Natural Conservation Jobs.

and Organization of Agricultural Companies.

Management and Organization of Natural and Landscape Resources.

Administration and Finance.

Fisheries and Maritime Transport.

Navigation, Fishing, and Maritime Transport.

Production of Audiovisual, Radio, and Shows.

International Trade.

Management.

Masonry Works.

Works.

Operation and Maintenance of Construction Machinery.

Development and Application of Construction Projects.

Development of Urbanistic Projects and Topographic Operations.

Anteojeria Optical.

Characterization.

.

Aesthetics.

Computer Systems.

Systems Administration.

Computer Applications.

Development of Carpentry and Furniture Products.

Prevention of Professional Risks.

Pathology and Cytology Anatomy.

Environmental Health.

Audioprosthesis.

Dietetics.

Image for Diagnostics.

Diagnostic Laboratory.

orthopedic.

Education.

Interpretation of the Sign Language.

Health Care.

Course

8.677.23

Second Course

10.482.18

Group 8. Training cycles of:

Agricultural Holdings.

Farm Holdings.

Operation, Control, and Maintenance of Machinery and Facilities of the Buque.

and Control of Machines and Facilities of the Buque.

Electronic Equipment.

Electrotechnical Equipment and Installations.

Product Development.

Electrotechnical Facilities.

Regulation and Control Systems.

Finishes.

.

.

Avionics Maintenance.

Analysis and Control.

Dental Prostheses.

Course

10.687.20

Second Course

12.199.02

Group 9. Training cycles of:

of Physical and Sports Activities.

Design and Editorial Production.

Production in Graphic Arts Industries.

Image.

Realization of Audiovisual and Shows

.

and Computer Systems.

Mechanical Projects.

Production by Foundry and Pulvmetallurgy.

Production by Mechanized.

manufacturing and installation of Wood and Furniture.

and Furniture Production.

and Maintenance of Cold, Climatization, and Heat Installations.

Fluid, Thermal, and Manufacturing Facility Projects.

Maintenance and Assembly of Building and Process Facilities.

bodywork.

Electromechanical.

Automotive.

Aeromechanical Maintenance.

Course

12.570.05

Second Course

13,946.24

Group 10. Training cycles of:

Production.

Preprint in Graphic Arts.

Jewelry.

Mechanized.

Welding and Calderery.

Constructions.

Food Industry.

and Maintenance Electromechanical Machinery and Line Driving.

Maintenance.

Equipment Maintenance.

and Manufacturing Ceramics Products.

course

14.540.07

Second course

15.591.32

Warranty Programs/Initial Professional Qualification Programs

I. Salaries of teaching staff, including social charges

48,615,22

II. Variable Expenses

6.564.89

III. Other Expenses:

Group 1

6.907.75

* Professional Families:

Administration.

and Marketing.

Hostels and Tourism.

Image.

.

Sociocultural Services and the Community.

Group 2

7.897.62

* Professional Families:

Agrarian Activities.

Arts.

, Image, and Sound.

and Civil Work.

Electricity and Electronics.

Manufacturing.

Food Industries.

Wood and Furniture.

Maintenance of Self-propelled Vehicles.

Maintenance and Services to Production.

, Garment, and Skin.

¹ The teachers who give 1. and 2. of compulsory secondary education, will be provided, if necessary, with the complementary funding in order to achieve the progressive equalization with the teachers of the public teaching of the same courses.

² The graduates who provide 1. º and 2. course of compulsory secondary education, and in order to achieve the progressive equal pay with which they give 3. º and 4. of compulsory secondary education, the indicated module will be applied to them.

* The Autonomous Communities in full exercise of educational competences, may adapt the modules of Supplementary Personnel of Special Education, to the requirements deriving from the regulations applicable in each one of them.

ANNEX V

Economic modules for the distribution of public funds to support Concerted Centers located in the cities of Ceuta and Melilla

According to the provisions of Article 16 of this Law, the annual amounts and the breakdown of the economic modules per school unit in the centers of the various levels and educational modalities located in the cities of Ceuta and Melilla, are established with effect from January 1, and until December 31, 2007 as follows:

Euros

Education

/unit relationship: 1 ,17: 1

staff salaries, including social loads

37,129.71

Expenses

3,700,04

Other Expenses

6.235.83

Annual Amount

47,065.58

Education

/Unit Relationship: 1 ,17: 1

staff, including social loads

37,129.71

expenses.

3,700,04

Other Expenses

6.235.83

Annual Amount

47,065.58

Secondary Education

I. First and second course1

/unit relationship: 1 ,49: 1

staff, including social loads

47.284.85

expenses.

4.352.81

Other expenses

8.106.60

annual amount

59,744,26

I. First and second course 2

/unit relationship: 1 ,49: 1

staff, including social loads.

49.737.83

expenses.

5,411.18

Other expenses

8.106.60

annual amount

63,255,61

II. Third and fourth progress:

/unit relationship: 1 ,65: 1

staff, including social loads

60.511.58

expenses.

8.336.30

Other expenses

8.947.58

annual amount

77.795.46

¹ The teachers who give 1. and 2. of compulsory secondary education, will be provided, if necessary, with the complementary funding in order to achieve the progressive equalization with the teachers of the public teaching of the same courses.

² The graduates who provide 1. º and 2. course of compulsory secondary education, and in order to achieve the progressive equal pay with which they give 3. º and 4. of compulsory secondary education, the indicated module will be applied to them.

The amount of the component of the "Other Expenses" module for the units arranged in the teaching of Child Education, Primary and Secondary Education Mandatory, will be increased by 1,131,83 euros in the Centers located in Ceuta and Melilla, due to the higher cost caused by the plus of residence of the Personnel of Administration and Services.

The teaching staff of the Cited Centers located in Ceuta and Melilla will be paid the amount corresponding to the plus of residence established in the corresponding Collective Agreement, although the Educational Administration will not assume increases in excess of the percentage of global increase fixed in the present Law of State General Budgets.

ANNEX VI

National Distance Education University Staff Costs

According to the provisions of Article 17 of this Law, the cost of teaching staff (official and contract staff) and administration and service personnel (official and fixed labor) has the following detail, in thousands of euros, without including triennial or social security:

Teaching staff

(official and contracted)

-

Thousands of euros

Non-teaching staff

(official and fixed labor)

-

Thousands of euros

UNED

51.697, 41

26,620,06

ANNEX VII

Built-in Credit Remnants in Exercise 2007

They may be incorporated in the appropriations for the financial year, the remaining remaining:

(a) Loans 14.122A.02.65, 14.122A.03.65, 14.122A.12.65, 14.122A.17.65, 14.122A.22.65 and 14.122A.107.65 for the Modernization of the Armed Forces.

b) Those from the credits authorized in accordance with the Royal Decree Law 610/2006, for which certain measures approved by the Royal Decree Law 14/2005 and with the Royal Decree Law 8/2006 are developed, enacted to repair the damages caused by various emergency situations.

(c) Credit 17.453B.38.753 for pre-financed works of the Convention with the Autonomous Community of the Canary Islands, as well as those corresponding to the superproject 1996.17.038.9500 "Convention with the Autonomous Community of the Canary Islands" and the superproject 2006.17.038.9601 "Convention of the Island of the Balearic Islands" provided that the sum of both is less than that which occurs in credit 17.38.453B.60.

(d) The proceeds from credits 18.322A.01.750 and 18.322B.01.750 Comprehensive Plan of Employment of the Canary Islands.

e) Credit 19.291M.01,620 for acquisitions and conditioning of buildings affected by the accumulated trade union heritage.

(f) Those of loans 20.423M.101.741, 20.423M.101,771, 20.457M.101,751 and 20.457M.101.761 for economic reactivation of coal mining districts.

(g) Credit 23.456D.06,601 corresponding to the annuity established in the Cooperation Agreement concluded between the Ministry of the Environment and the Autonomous Community of the Canary Islands for actions on the coasts, provided that it is less than the remaining balance in credit 23.06.456D.60.

(h) Credit 23.456A.05,601 corresponding to the annuity established in the Cooperation Agreement concluded between the Ministry of the Environment and the Autonomous Community of the Canary Islands for the purposes of water infrastructure and water quality, provided that it is less than the remaining balance in credit 23.05.456A.60.

(i) Credit 23.452A.05,611 corresponding to the annuity established in the Partnership Agreement concluded between the Ministry of the Environment and the Autonomous Community of the Canary Islands for the purposes of water infrastructure and water quality, provided that it is less than the remaining balance in credit 23.05.452A.61.

(j) Credit 25.912O.02.483 "For any kind of expenses arising from the proposals of the Inter-Ministerial Commission created by Royal Decree 1891/2004 of 10 September 2004".

k) Those in Section 32, from transfers made as a result of the Real Decrees of service transfers.

l) Those from the Interterritorial Compensation Funds, in the terms set out in Law 22/2001, of December 27.

ll) In the expenditure budget of the Institute of Older and Social Services (IMSERSO), the credits from the Relief Fund to the Victims and affected of the terrorist attack of the 11M of 2004 in the applications 3591-2626 "Conventions Fund 11M" and 3591-4875 "Benefits Fund 11M".

ANNEX VIII

Historical Heritage Assets

In accordance with the provisions of the additional 14th provision of this Law, the property of the Historical Heritage is specified below, to which it is applicable.

Group I: Unique assets declared patrimony of humanity.

All goods declared of cultural interest integrated into the following relationship:

Andalusia

Mosque of Córdoba (November 1984).

Alhambra and Generalife. Granada (November 1984).

Cathedral, Alcazar and Archive of the Indies of Seville (December 1987).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

Los Molinos I (Velez Blanco, Almeria).

The Grinders II (Velez Blanco, Almeria).

Gabar (Velez Blanco, Almeria).

Coat of Tello (Vélez Blanco, Almería).

Coat by Manuel Vallejo (Quesada, Jaen).

Aragon

Mudejar architecture of Aragon (November 1986 and December 2001):

Tower and Church of San Pedro (Teruel).

Torres and Artesonado, Cathedral (Teruel).

Torre de San Salvador (Teruel).

Torre de San Martín (Teruel).

Palace of the Aljaferia (Zaragoza).

Seo de San Salvador (Zaragoza).

St. Paul's Church (Zaragoza).

Church of Santa Maria (Tobed).

Santa Tecla Church (Cervera de la Cañada).

Collegiata de Santa Maria (Calatayud).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

Cave of the Fountain of the Trucho (Asque, Colunga, Huesca).

Coat of the polishing plane (Caspe, Zaragoza).

Cave of the Chopo (Obon, Teruel).

Santa Ana I coat (Castilonroy, Huesca).

Coats of the Set of the Tajes of Bezas (Bezas, Teruel).

Goods included in the Camino de Santiago (December 1993):

Church and tower of Aruej.

San Martin Farm. Pardina de Solano.

Asturias

Asturiano Oomanico (December 1985 and 2000 extension):

Santa Maria del Naranco.

San Miguel de Lillo. Santa Cristina de Lena.

San Salvador de Valdedia.

Camara Santa Catedral de Oviedo.

San Julián de los Prado.

Canary Islands

Garajonay National Park. Gomera (December 1986).

Cantabria

Altamira Cave. Santillana del Mar (December 1985).

Castilla y León

Burgos Cathedral (November 1984).

Extramural Churches of Avila (December 1985):

San Pedro.

San Vicente.

San Segundo.

San Andres.

Las Medulas, León (December 1997).

The Archaeological Site of the Sierra de Atapuerca (December 2000).

Goods included in the Camino de Santiago (December 1993):

San Juan de Ortega Church.

Monastery of San Zoilo, Carrión de los Condes, Palencia.

Collegiate Church of San Isidoro, Leon.

Castilla-La Mancha

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

A set of rock art from Alpera, in the municipality of Alpera (Albacete).

Rock Art Ensemble of Minateda, in the municipality of Hellin (Albacete). Rock art ensemble "Torcal de las Bojadillas", in the municipality of Nerpio (Albacete).

Coat de Solana de las Covachas, in the municipality of Nerpio (Albacete). Set of rock art in Villar del Humo, in the municipality of Villar del Humo (Cuenca).

Catalonia

Guell Park, Guell Palace, Casa Mila in Barcelona (November 1984).

Monastery of Poblet. Vimbodi. Tarragona (December 1991).

Palau de la Música Catalana (December 1997). San Pau Hospital in Barcelona (December 1997).

The archaeological site of Tarraco (December 2000).

The Romanesque Churches of the Vall de Boi (December 2000).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

La Roca dels Moros (El Cogul, Les Garrigues).

Conjunct Abrics d' Ermites de la Serra de la Pietat (Ulldecona, El Montsia).

Cova dels Vilasos o dels Vilars (Os de Balaguer, La Noguera).

Goat Feixet (The Perello, The Baix Ebre).

La Vall de la Coma (L' Albi, Les Garrigues).

Facade of the Nativity and the Cripta of the Sagrada Familia, Casa Vicens, Casa Batllo and Cripta of Colonia Guell (July 2005).

Extremadura

Monastery of Guadalupe. Cáceres (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):

Ethnographic Set of Pallas in O ' Cpl., Lugo.

Samos Monastery, Lugo.

Rural core, church and medieval bridge of Leboreiro, Melide, La Coruña.

Madrid

Monastery of El Escorial. San Lorenzo de El Escorial. Madrid (November 1984).

Cultural Landscape of Aranjuez (December 2001).

Murcia

Goods included in the Rupestre 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).

Coat of the Milano (Muse).

Navarra

Goods included in the Camino de Santiago (December 1993):

San Pedro de la Rua, Estella.

Santa Maria la Real, Sanguesa.

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):

Santiago Church, Logroño.

Imperial Church of St. Mary of the Palace, Logroño.

Church of the Assumption of Our Lady, Navarrete.

Basque Country

Vizcaya Bridge (July 2006).

Valencia

La Lonja de Valencia, Valencia (December 1996).

El Palmeral de Elche (December 2000)

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

cova Remigia (Ares del Maestra, Castellón).

High Gallery of the Masia (Morella, Castellón).

The Caves of the Arana (Bicorp, Valencia).

La Sarga (Alcoa, Alicante).

Group II. Ecclesiastical buildings included in the National Plan of Cathedrals.

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. Cathedral of the Annunciation.

Huelva. Our Lady of Mercy. Cathedral.

Guadix, Granada. Cathedral of the Incarnation of the Assumption.

Jaen. Cathedral of the Assumption of the Virgin.

Malaga. Cathedral of the Incarnation.

Sevilla. Cathedral of Santa Maria.

Concathedral de Baza.

Old Cadiz. Former Cathedral.

Baeza, Jaen. The Nativity of Our Lady. Former Cathedral.

Aragon

Huesca. Cathedral of the Transfiguration of the Lord.

Teruel. El Salvador. Barrack. Cathedral.

Barbastro, Huesca. Cathedral of Santa Maria.

Jaca, Huesca. Cathedral of St. Peter the Apostle.

Teruel. Cathedral of Santa Maria de Mediavilla.

Zaragoza. Salvador. Cathedral.

Tarazona, Zaragoza. Cathedral of Santa Maria.

Zaragoza. Cathedral Basilica of Our Lady of the Pillar.

Monzon. Huesca. Santa Maria del Romeral. Concathedral.

Huesca. Former Cathedral of Roda de Isabena.

Asturias

Oviedo. Cathedral of San Salvador.

Balearic Islands

Mallorca. Cathedral of Santa Maria de Palma.

Menorca. Cathedral of Citadel. Ibiza.

Santa Maria de Ibiza Cathedral.

Castilla y León

Avila. Cathedral of El Salvador.

Burgos. Cathedral of Santa Maria.

Leon. Cathedral of Santa Maria.

Astorga, Leon. Cathedral of Santa Maria.

Palence. 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.

Osma's Burgo, Soria. Cathedral of the Assumption.

Valladolid. Cathedral of Our Lady of the Assumption.

Zamora. Cathedral of the Transfiguration.

Soria. St. Peter's Cathedral.

Salamanca. Old Cathedral of Santa Maria.

Castilla-La Mancha

Albacete. St. John the Baptist Cathedral

Ciudad Real. Cathedral of Santa Maria del Prado.

Basin. Cathedral of Santa Maria and San Julián.

Siguenza, Guadalajara. Cathedral of Our Lady.

Toledo. Cathedral of Santa Maria.

Guadalajara. Concathedral.

Canary Islands

Las Palmas de Gran Canaria. Cathedral Basilica of the Canary Islands. Church of Santa Ana.

The Lagoon. Cathedral of La Laguna, Church of Our Lady of Remedies.

Catalonia

Barcelona. Cathedral of Santa Creu i Santa Eulalia.

Vic. Cathedral of Sant Pere.

Girona. Cathedral of Santa Maria.

Lleida. 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.

Lleida. Cathedral of Santa Maria de la Seu Vella.

Barcelona. Sagrada Familia.

Cantabria

Santander. Cathedral of the Assumption of the Virgin.

Extremadura

Badajoz. St. John the Baptist Cathedral.

Coria, Cáceres. Cathedral of the Assumption of Our Lady.

Plasencia, Cáceres. Cathedral of Santa Maria.

Caceres. Concathedral of Santa Maria.

Merida. Concathedral of Santa Maria.

Galicia

Santiago de Compostela, Coruña. Cathedral Metropolitan Cathedral.

Lugo. Cathedral of Santa Maria.

Mondonedo, Lugo. Cathedral of Our Lady of Remedies.

Pray. St. Martin's Cathedral.

Tuy, Pontevedra. Cathedral of the Assumption.

Concathedral de Vigo. Concathedral of Ferrol.

San Martino de Foz, Lugo.

Madrid

Madrid. La Almudena. Cathedral.

Alcala de Henares. The Masterful. Cathedral.

Getafe. St. Mary Magdalene. Cathedral.

San Isidro, Madrid. Former Cathedral.

Murcia

Cartagena. Ancient Church of St. Mary Cathedral.

Murcia. Concathedral of 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. Cathedral of El Salvador.

Logon. Concathedral of Santa Maria de la Redonda.

Valencia

Orihuela, Alicante. Cathedral of El Salvador and Santa Maria.

Valencia. Cathedral of St. Peter and St. Mary.

Castellón. Segorbe. Cathedral.

Alicante. Concathedral of San Nicolas.

Castellón. St. Mary. Concathedral.

Ceuta

The Assumption. Cathedral.

Group III. Other cultural goods.

Andalusia

Madinat Azhara archaeological zone. Cordoba.

Aragon

Palace of Villahermosa and Iglesias in Pedrola, Zaragoza.

Asturias

Monastery of San Salvador de Cornellana. Rooms.

Balearic Islands

La Lonja de Palma.

Canary Islands

Convent of Santa Clara, San Cristobal de La Laguna (Tenerife).

Cantabria

Pontifical University of Comillas.

Castilla-La Mancha

The archaeological site of El Tolmo (Albacete).

Castilla y León

Convent of San Antonio el Real, Segovia.

Catalonia

Walls of Tarragona.

Extremadura

Monastery of Guadalupe (Cáceres).

Galicia

Paredes rock engravings area, Praderrei. Campolameiro, Pontevedra.

Madrid

New Baztan palatial set.

Murcia

Roman Theatre in Cartagena.

Navarra

Historic set of Roncesvalles.

Basque Country

Basilica of San Prudencio. Armentia neighborhood. Vitoria-Gasteiz.

La Rioja

Leiva Castle.

Valencia

Monastery of Santa Maria de la Valldiga. Simat de Valldiga. Valencia.

Ceuta

Neomeomeeval Fortines.

Melilla

Fort of Victoria Chica and Fuerte del Rosario. Melilla.

ANNEX IX

Remuneration of Determinated Members of the Judiciary and the Prosecutor's Office

Determined members of the Judicial and Fiscal Ministry

Prosecutor of the Prosecutor's Office of the National Court

1.452.34

1.452.34

1.452.34

1.452.34

1.452.34

1.452.34

1.452.34

1.452.34

Cuantia en € to include in each extraordinary

of the Judiciary

Presidents of the Supreme Court (does not include the President of the Supreme Court)

1.533.52

President of the National Court (Supreme Court Magistrate)

1.533.52

Presidents of the National Court (Supreme Court Magistrates).

1.452.34

Court Magistrates (not included in the above sections)

1.452.34

of the Fiscal Ministry

Court Chief Prosecutor

1.533.52

1.452.34

1,452.34

Chief Prosecutor of the National Court of Auditors

1,452.34

Chief Prosecutor of the Court of Auditors

1.452.34

Prosecutor of the Special Prosecutor's Office for the Prevention and Suppression of Illegal Drug Trafficking

1.452.34

Prosecutor of the Special Prosecutor's Office for the Prevention of and Repression of Economic Crimes Related to Corruption

1.452.34

Court Room Prosecutors

1.452.34

ANNEX X

Amount to include in the extraordinary pay of the members of the Judicial and Fiscal Career, the Judicial Secretaries and the staff in the service of the Judicial Administration

1

of the Superior Court of Justice

1.107.76

2

4

of the Judicial Race

Population group

Cuantia en € to include in

every extraordinary pay

President of the National Audience (not Supreme Court Magistrate)

1

1.533.52

1

1

1

1

Supreme Court Technical Cabinet Magistrate

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1.243.75

1

1.243.75

1

1.243.75

1

1.226.24

1

1.226.24

1.226.24

Chief

2

Presidents and Provincial Audience Magistrates

1.107.76

. 1, 2

1.107.76

2

932.76

President of the Superior Court of Justice

3

1.211.17

Court of Justice Chambers and Magistrates ' Presidents

3

1.087.81

1,070.35

3

895.31

895.31

4

4

990.61

815.62

Judges

5

661.64

1

1.196.06

Prosecutor at the High Court of Justice

2

2

of the Tax Race

Population group

Cuantia en € to include in

every extraordinary pay

of the Prosecutor's Office before the Constitutional Court

1

1.243.75

Supreme Court prosecution

1

1.243.75

of the Prosecutor's Office before the National Court

1

1.243.75

at the Superior Court of Justice

1

1.243.75

superior Court of Justice (High Court of Justice

1

1.243.75

1

1

1.243.75

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1

Coordinators

1

1.196.06

1

1

1

1

1

1

1

1

1

1

1

1

1

1

1.227.10

2

1.107.76

2

1.107.76

Second category Prosecutors except coordinators

2

932.76

Coordinators

2

1.077.62

in the Superior Court of Justice

3

1.211.17

3

1,087,81

3

3

1.070.35

of the second category Prosecutors except coordinators

3

895.31

Coordinators

3

1,040.17

4

4

990.61

of destinations for the second category of prosecutors, except coordinators

4

815.62

Coordinators

4

960.41

of destinations corresponding to the third category of prosecutors

5

661.64

Secretaries

Group according to Annex II.1 R.D. 1130/03

Cuantia en € to include in

every extraordinary pay

Court Secretaries

1

1.043.24

Secretary of Government of the National Audience

1

1.043.24

of the National Audience.

1

989.71

Court of Justice Secretaries

1

989.71

Coordinating Secretary and Provincial Audience Secretary.

1

977.06

Unstaffed organ secretary, non-jurisdictional organ secretary, and central court and civil records.

1

876.04

Court of Justice Secretaries

2

891.01

Coordinating Secretary and Provincial Audience Secretary

2

878.28

2

Top Court Secretaries

3

864.84

Coordinating Secretary and Provincial Audience Secretary

3

2

3

3

3

852.11

Unpersonal organ secretary, non-jurisdictional organs, and civil records

3

751.14

coordinator and provincial audience secretary

4

847.97

Rest of targets for the second category of judicial secretaries

4

747.00

Destinations for the third category of judicial secretaries

5

541.82

754.59

II

III

Physicians in Civil Records (R.D. 181/93, February 9, D.A. 2. ª)

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

Group under art. 7th R.D. 1909/2000

Cuantia en € a

include in

every pay

extraordinary

Director of the Institute of Toxicology.

I

828.88

Director of the Legal Medicine Institute of Madrid or Barcelona, or Institutes with multi-provincial competencies

I

828.88

Director of Institutes of Legal Medicine with multi-provincial competencies

II

810.30

of Legal Medicine Institutes with multi-provincial competencies

III

791.74

Director of the Department of Toxicology Institutes

I

791.74

Director of Department of Institutes of Toxicology

II

773.16

Director of Legal Medicine Institutes with uniprovincial or lower-scope competencies

II

773.16

Director of Legal Medicine Institutes with uniprovincial or lower-scope competencies

III

754.59

Director of the Legal Medicine Institute of Madrid or Barcelona, and Director with multi-provincial competencies

I

791.74

Director of Institutes of Legal Medicine with multi-provincial competencies

II

773.16

III

Subdirector of Legal Medicine Institutes with uniprovincial or lower scope competencies

II

736.03

Director of Legal Medicine Institutes with

717.50

III

I

754.59

754.59

754.59

736.03

III

717.50

III

III

I

I

I

717.50

698.88

III

III

III

Institute Of Toxicology

I

606.03

II

II

587.50

III

III

III

568.88

I

139.36

Physicians in Civil Records (R.D. 181/93, February 9, D.A. 2.)

II

102.16

Civil Records (R.D. 181/93, February 9, D. A 2.)

III

83.58

Staff at the Service of the Administration of Justice

Group pursuant to Article 7. R.D. 1909/2000

Cuantia en € to include in each extraordinary

or Scale of Process and Administrative Management.

I

407.74

II

381.21

III

367.95

IV

354.73

or Procedural And Administrative Processing Scale.

I

372.36

II

345.75

III

332.48

IV

319.22

Body or Judicial Auxiliary Scale.

I

318.91

II

292.43

III

279.17

IV

265.90

Body or Scale of Specialist Technicians of the National Institute of Toxicology and Forensic Sciences.

I

407.74

II

381.21

III

367.95

Institute of Toxicology and Sciences ' Laboratory Assistant Laboratory or Scale Forensics.

I

372.36

II

345.75

III

332.48

Secretaries (to be extinguished).

IV

443.34

Regional Director of Inst. Forensic anatomical or Medical Clinic Forensic.

Physicians with Transitional Integration and Remuneration Regime

Group Article 7. R.D. 1909/2000

Cuantia en € to be included in each extraordinary

Director of Inst. Anatomical Medical Examiner or Medical Clinic (in a group of Courts of which one is served by a Magistrate or who together with the Court is a holder of a specialty or a managerial position).

I

789.29

II

770.72

III

752,15

Inst regional director. Forensic anatomical or Medical Clinic (in clusters not included in the previous section).

I

770.72

II

752,15

III

733.63

Inst's provincial director. Anatomical Medical Examiner or Medical Clinic (in a group of Courts of which one is served by a Magistrate or who together with the Court is a holder of a specialty or a managerial position).

I

752.15

II

733.63

III

715.06

Inst's provincial director. Forensic anatomical or Medical Clinic (in clusters not included in the previous section).

I

733.63

II

715.06

III

696.49

is served by Inst. Anatomical Medical Examiner or Medical Clinic (in a group of Courts of which one is served by a magistrate or who together with the Court is a specialist or a managerial position).

I

715.06

II

696.49

III

677.92

Inst's Chief of Service. Anatomical Medical Examiner or Medical Clinic (in clusters not included in the previous section).

I

696.49

II

677.92

III

659.34

Inst Section Chief. Anatomical Medical Examiner or Medical Clinic (in a group of Courts of which one is served by a Magistrate or who together with the Court is a holder of a specialty or a managerial position).

I

677.92

II

659.34

III

640.72

Inst Section Chief. Anatomical Medical Examiner or Medical Clinic (in clusters not included in the previous section).

I

659.34

II

640.72

III

622,15

Medical Forensic (in a pool of Courts of which you are served by Magistrate or who jointly with the Court are holders of a major or managerial position).

I

603.63

II

585.06

III

566,49

Medical Forensic (in pools not included in the previous section).

I

585.06

II

566.49

III

547.92

day regime

I

538.65

II

520,07

III

501.50

Inst's provincial director. Forensic anatomical or Medical Clinic Forensic.

I

501.50

II

482.92

III

464.36

Inst's Chief of Service. Forensic anatomical or Medical Clinic Forensic.

I

464.36

II

445.71

III

427.15

Inst Section Chief. Forensic anatomical or Medical Clinic Forensic.

I

427.15

II

408.58

III

390.07

Physicians.

I

352.94

II

334.36

III

315.72

ANNEX XI

State Public Sector Foundations

AENA Foundation.

National Agency for Quality Assessment and Accreditation.

Almaden Foundation-Francisco Javier Villegas.

Biodiversity Foundation.

Fundación Canaria Puertos de las Palmas.

Center for Economic and Commercial Studies (CECO).

Center for Research Center for Neurological Diseases.

Carlos III National Cancer Research Center Foundation.

Fundación Centro Nacional del Vidrio.

City of Energy Foundation.

Thyssen-Bornemisza Collection Foundation.

MAE-AECI Major Colleges Foundation.

Foundation of the Spanish Railways.

Labor Services Foundation.

Lyric Theatre Foundation.

EFE Foundation.

ENRESA Foundation.

Foundation School of Industrial Organization.

Spanish Foundation for Science and Technology.

Fundación Española para la Innovación de la Artesania.

Ibero-American Foundation for the Promotion of Culture and the Sea Sciences

ICO Foundation.

Fundación Instituto de Investigación Cardiovascular Carlos III.

Fundación Instituto Iberoamericano de Mercado de Valores.

International Foundation and for Latin America Administration and Public Policy.

Juan Jose Garcia Foundation.

The Santa Barbara Disabled Workers ' Foundation.

Fundación Museo do Mar de Galicia.

Lazaro Galdiano Museum Foundation.

Sorolla Museum Foundation.

Observatory of Industrial Technological Prospective (OPTI) Foundation.

Foundation for the Development of Training in Coal Mining Zones.

Foundation for the Development of Research in Genomics and Proteonics.

Foundation for International Cooperation and Health Carlos III.

Foundation for the Prevention of Occupational Risks.

Pluralism and Coexistence Foundation.

Fundación Real Casa de la Moneda.

Student Residence Foundation.

SEPI Foundation.

Interconfederal Mediation and Arbitration Service Foundation.

Tripartite Foundation for Training in Employment.

Victims of Terrorism Foundation.

ANNEX XII

Business Public Entities and Public Bodies referred to in Article 1.H) of this Act

Railway Infrastructure Manager (ADIF).

Spanish Airports and Air Navigation (AENA).

Center for Technological and Industrial Development (CDTI).

Telecommunications Market Commission (C.M.T.).

National Energy Commission (C.N.E.).

National Securities Market Commission (CNMV).

Insurance Compensation Consortium (C.C.S.).

Consortium of the Special Area of the Canary Islands (C.Z.E.C.).

Consortium Valencia 2007. Consortium Zona Franca Cádiz.

Consortium Free Zone of Gran Canaria.

Consortium Zona Franca Vigo.

Public entity RTVE in liquidation.

ENRESA Business Public Entity for Radioactive Waste Management.

Business Public Entity Red.es (Red.es).

National Mint and Timbre-Royal Mint (F.N.M.T. -R.C.M.)

Via Estrela (FEVE) Railways.

Management of the Naval Construction Sector.

Official Credit Institute (ICO).

Institute for Energy Diversification and Savings (IDAE).

Lotteries and State Gambling (LAE).

Ports of the State and Port Authorities.

Renfe-Operator.

SPES Soil Business Public Entity (EPE SOIL).

Society of Marine Salvage and Safety (SASEMAR).

Sociedad Estatal de Participaciones Industriales (SEPI).

ANNEX XIII

Unique Scientific and Technological Infrastructures, referred to in the Additional Provision Fourteenth of this Law

Almería solar platform.

Astronomical Center of High Calar.

Institute of Millimeter Radio Astronomy.

Donana Scientific Reserve.

Teide Observatory.

Roque de los Muchachos Observatory.

Astronomical Center of Yebes.

Catalonia Computer and Communications Center (CESCA).

Nuclear Magnetic Resonance Laboratory of the Barcelona Scientific Park.

White Room of the National Microelectronics Center.

Barcelona Supercomputing Center-National Supercomputing Center (BSC-CNS).

Maritime Research and Experimentation (ICES) Channel.

CIEMAT Termonuclear fusion device TJ-II.

CISA (INIA) high biological safety facility.

Unique civil engineering facilities at CEDEX.

IRIS network of advanced telematics services.

Technology Central of the Institute of Opto-Electronic Systems of the Polytechnic University of Madrid.

The Hydrodynamic Experiences Channel of El Pardo (CEHIPAR).

Cornide de Saavedra Oceanographic Research Vessel.

Oceanographic Research Vessel Hesperides.

Spanish Antarctic bases Juan Carlos I and Gabriel de Castilla.

Canfranc Underground Laboratory.

Gran Telescopio de Canarias.

Synchrotron Radiation Source of the Valles.

Gamboa's Sarmiento Ocean Ship

Great scientific facilities:

Plant of Chemistry Fina de Catalunya.

Network of own and concerted centres of the Institut de Recerca i Tecnología Agroalimentaries (IRTA), of the Generalitat de Catalunya.

ANNEX XIV

Operations of the Public Ente RTVE to take over by the State in 2007

Operation

Payment Agent

Next Due

Amount-Euros

Credit.

CAX.

18/03/2007

240,000,000

loan.

DEPFA BANK.

03/07/2007

180.303.631

Credit.

BBV.

25/07/2007

210,000,000

Line.

BBVA.

25/07/2007

60,000,000

Credit.

BEC.

26/07/2007

120,000,000

Bonds.

BBV.

08/11/2007

1,200,000,000

Credit.

BBV.

10/12/2007

270,000,000

Credit.

BEC.

13/12/2007

60,000,000

loan.

ICO.

13/12/2007

160,000,000

Credit.

BCH.

17/12/2007

30,000,000

Obligations.

BBV.

19/12/2007

360.607.272

Credit.

MAD.

20/12/2007

120,000,000

loan.

BCH.

30/12/2007

170,000,000

Total

3.180.910.903

(omitidas amendments)

(In addition, the summary of expenses and income are published.)