Advanced Search

Order Eha / 1032/2006, Of 6 April, Laying Down Standards For The Preparation Of The State Budget For 2007 Are Given.

Original Language Title: ORDEN EHA/1032/2006, de 6 de abril, por la que se dictan las normas para la elaboración de los Presupuestos Generales del Estado para 2007.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

TEXT

In 2004, a change in the direction of economic policy aimed at consolidating a model of sustainable growth, more balanced and capable of securing solid foundations of social cohesion, was initiated with the fundamental purpose of to increase the welfare of citizens. In order to achieve these objectives, economic policy has been articulated in three areas: improvement of the competitive environment and boost to productivity, budgetary stability, and greater transparency and quality of the regulatory framework. The results of 2005-a growth of 3.5 percent of gross domestic product and 3.1 percent of employment-support the fundamentals of this economic policy. Its continuity over the next few years will allow, on the one hand, to continue to evolve towards a more productive pattern of growth while maintaining a high rate of job creation and, on the other, placing the Spanish economy in the more advanced European countries in per capita income and occupancy rates. Budgetary policy plays a key role in this direction of economic policy. For this reason the following lines which were first defined in the 2005 Budget will be intensified in 2007: commitment to budgetary stability, but strengthened to take account of the cyclical position of the budget. economy, reorientation towards productive public spending, sufficiency and sustainability of social spending, and improving the quality of public finances. In 2005, for the first time in our democracy, the Spanish Public Administrations achieved a situation of budgetary surplus, which opens up a completely new scenario in the management of fiscal policy. Faced with the need for previous years of attracting resources to finance public deficits, the surplus makes it possible to accelerate the reduction of public debt, thus contributing to the consolidation of a sound financial situation that will allow addressing the budgetary challenges of the future, especially those linked to demographic ageing. The commitment to budgetary stability is to be maintained in the next few years and will also be strengthened by the reform of the budgetary stability laws which the government presented in July 2005 and which is currently in the process of being Parliamentary procedure. The reform pursues a more realistic and credible application of the principle of stability, linking the definition of budgetary balance and the setting of objectives to the cyclical position of the economy, as well as greater commitment and responsibility for all levels of government with fiscal discipline. To this end, the reform encourages a greater consensus and participation of all the administrations in the determination of the budgetary objectives. The 2007 State General Budget will continue to prioritise the spending programmes that contribute most to raising the growth and productivity capacity of our economy: Research, Development and Innovation, Infrastructure, and Education. Civil investment in R & D & I and in the Information Society is a key element in strengthening economic growth, both because of its favourable effects on the productivity of other sectors, and because it generates high value added production. which is the basis for long-term growth. The next exercise will be to increase significantly the resources destined for this policy, whose main actions are framed in the development of the Ingenio Program 2010, conceived with the objective of closing the gap with the European Union in R & D & I and in information and telecommunications technologies. The provision of physical capital through public investment in infrastructure also has a favourable effect on economic growth. The important effort made in previous years will be extended in 2007, with the aim of further strengthening territorial cohesion and integration and a more efficient and competitive functioning of the markets. Human capital formation is the third area of public spending with a clear impact on productivity. The State will again increase in 2007 the resources that guarantee quality education and equal opportunities. Social expenditure is already more than half of the general budget of the consolidated State. The 2007 budgets will preserve the levels achieved, thereby strengthening social cohesion and ensuring that the benefits of economic growth reach all citizens. In addition, the new surplus provided for Social Security will make it possible to continue to increase the pension reserve fund that guarantees the future sustainability of the system. In recent years, an important effort has also been made for international solidarity, with resources being substantially increased for official development assistance. The last axis of budgetary policy is the improvement of the quality of public revenue and expenditure policies. To this end, it responds both to the recomposition of public expenditure and to the measures taken to encourage a more rational use of public resources and to promote more efficient and efficient management of public services. In terms of revenue, the fiscal reform that will take effect in 2007 will also contribute to the quality of public finances through a tax system that improves equity, simplifies taxes, improves economic competitiveness and introduces greater efficiency in the use of environmental resources. The modernisation of public management has a positive impact on the quality of public finances. The government has already taken important initiatives in this area. In July 2005, the draft law on state agencies for the improvement of public services was presented. This Law, currently in the process of parliamentary processing, pursues an organizational modernization by introducing a more flexible and appropriate management model to the current dimension and functions of the public administration. On the other hand, various actions of technological modernization of the Administration are being carried out through the Conecta Plan, which will continue to receive a budgetary boost during the next financial year. These are the general lines of the State Budget for 2007, which are part of a budgetary policy that is leading to higher levels of welfare and prosperity for the citizens, through a determined commitment to public expenditure, social improvements, public services of quality and citizen-oriented, and solidarity. Within the process of drawing up the Budget, the Commission on Expenditure Policies will implement, in accordance with the guidelines mentioned above, the criteria and guidelines to which the allocation of resources should be adjusted within the framework of the budget. the various public spending policies. Subsequently, the Program Analysis Commissions will analyze the suitability and validity of the spending programs with respect to the objectives pursued by them, as well as the financial needs arising from their development, assigning them to them. resources in line with the priorities identified by the Committee on Expenditure Policies. The Revenue Commission will coordinate, in accordance with the guidelines established by the Committee on Spending Policies, the elaboration of the forecasts, evaluations and proposals of tax and non-tax revenues, with the aim of developing the income statements of the Preliminary Draft State Budget for 2007. After the deliberations of these Commissions and completed the process of budgetary discussion with the determination of the expected revenues and with the allocation of resources to the programs of each of the policies of expenditure, within the framework The draft budget will be presented to the General Cortes, before 1 October 2006, of the Draft General Budget Law. Status for 2007. Consequently, this Order aims at the adoption of the rules for the elaboration of the General Budget of the State for 2007, in accordance with the provisions of Article 36.2 of Law 47/2003, of 26 November, General Budget, and in the fourth final provision of Law 18/2001, of 12 December, General of Budget Stability. In its virtue I have:

Article 1. Criteria for budgeting and institutional scope.

1. General guidelines and criteria. The 2007 General Budget of the State shall be directed towards the achievement of the objectives of the Government's economic policy, and shall bring its revenue and expenditure into line with the objective of budgetary stability which, in accordance with the Article 8 of Law 18/2001 of December 12, General of Budgetary Stability, approves the General Courts for the State Public Sector.

The State Budget for 2007 should be adjusted to the non-financial spending limit established by the government in a manner consistent with the objective of stability approved for that financial year in the State. The preparation of the General Budget of the State for 2007 will be adjusted, in accordance with the guidelines of the Government's economic policy, to the following criteria for the allocation of resources, which intensify the lines that were for the first time in the 2005 Budget:

a) Improve levels of social protection.

b) Promoting research, development and innovation, and the formation of human capital. (c) To promote investment in infrastructure that has the most impact on economic growth and competitiveness. d) Achieve basic public services of quality. (e) To promote the actions of the Public Administrations aimed at achieving gender equality. (f) Increase the effectiveness and efficiency of public expenditure so as to ensure adequate coverage of the priorities established and the financing of the budget within the framework of budgetary stability. To this end, the management centres will have to review their spending programmes in order to make the reallocations available to meet the priority actions.

2. Institutional scope.

The General Budget of the State, in the terms that are established in each case, will include: 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 public bodies, the specific rules of which confer the limit on the appropriations for their expenditure budget. e) The budget of the public Ente Radiotelevisión Española and the other state commercial companies for the management of public service broadcasting and television. (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 sector 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.

3. Budgeting Unit.

The Budget will be drawn up in thousands of euros, with two decimal places.

Article 2. Commissions participating in the process of drawing up the General Budget of the State and processing the preliminary draft.

1. Participating committees. 1.1 Commission on Expenditure Policies. In accordance with Article 36 of Law 47/2003, General Budget, the guidelines for the distribution of expenditure, laying down the criteria for drawing up the proposals for budgets and their quantitative limits with the priorities and limitations to be respected will be determined by the Minister for Economic Affairs and Finance.

To this end, the Committee on Spending Policies will be set up to be chaired by the Deputy Prime Minister of the Government and Minister of Economy and Finance and made up of the ministers of the ministerial departments. This Commission will be coordinated by the Secretary of State for Finance and Budget. The Spending Policy Commission will perform the following functions:

(a) Implement the criteria for setting priorities and drawing up the proposals, adapting them to the limits and objectives of budgetary policy that budgets must meet.

b) To analyse the budgetary content of public policies and actions and, taking into account the objectives to be achieved and the resources available to them, propose the allocation of the allocations between the different expenditure policies.

1.2 Program Analysis Commissions.

The Program Analysis Commissions are the bodies responsible for analyzing the adequacy and validity of the spending programs with respect to the objectives pursued by them, and for determining their financial envelopes as to the priorities of the expenditure policies and within the established financial resources.

These Commissions will be chaired by the Secretary of State for Finance and Budget and will be coordinated by the Secretary General of Budgets and Expenses. At least one Programme Analysis Commission shall be set up for each ministerial department. The Program Analysis Commissions will perform the following functions:

(a) The analysis of the expenditure programmes, their corresponding objectives and the priority they submit in order to their allocation, in line with the guidelines defined by the Committee on Expenditure Policies.

b) The forecast of the cost of the spending programs. Particular attention shall be paid to projects which may be eligible for funding from the Structural Funds, the Cohesion Fund or other support mechanisms from the European Union or from other sources of funding. (c) The adequacy of the financial envelopes of the programmes to the volume of available resources. d) The analysis of the impact of spending programmes on gender equality. (e) The assessment of the degree of compliance with the objectives set out in the previous financial year, to the effect of establishing the budgetary allocations for the financial year.

In order to achieve a better development of these functions, preparatory meetings between the Directorate-General for Budgets and those responsible for the programmes will be held prior to the Programme Analysis Commissions. (a) relevant management centres. 1.3 Revenue Commission.

The Revenue Commission is the body responsible for coordinating the preparation of forecasts, evaluations and proposals to be taken into account, in accordance with the guidelines of the Committee on Spending Policies, for the drawing up the revenue statements of the preliminary draft general budget of the State for 2007.

In accordance with Order HAC/1831/2002 of 12 July, the Revenue Commission shall be chaired by the Secretary of State for Finance and Budget, and shall carry out the following tasks:

(a) The proposal relating to the revenue forecasts to be included in the preliminary draft general budget of the State for 2007 and the coordination of the estimates and evaluations necessary for its preparation.

(b) The estimate of the amount of tax benefits that affect State taxes to be entered in the State Budget for 2007, in line with the forecasts established for the Budget of the State State revenue.

1.4 Budgetary Commissions.

The Budget Committees of the various ministerial departments, in accordance with the powers conferred upon them by Article 2 of Royal Decree 2855/1979 of 21 December 1979 and with the technical support of the Offices budget, coordinate the content and extension of the budgetary programmes of the preliminary draft budget of the Department, keeping their allocations within the limits to be set in the allocation process.

It will be up to these Commissions to identify the person responsible for each program, when several Centers or agencies of the Department cooperate with them.

2. Processing of the preliminary draft.

The Budget Directorate-General will draw up the expenditure statements of the preliminary draft general budget of the State for 2007, taking into account the economic policy guidelines, the priorities set by the Commission of Expenditure Policies, the studies of allocation of resources made by the Commissions of Analysis of Programs, and the proposals submitted by the different Management Centers.

The Directorate-General for Budgets will draw up the revenue statements of the preliminary draft general budget of the State for 2007 taking into account the forecasts, proposals and assessments made by the Revenue Commission. Once the states of expenditure and revenue have been drawn up, they will be elevated to the Second Vice President of the Government and Minister of Economy and Finance, who will submit to the Government's agreement the preliminary draft of the State Budget Law for 2007. With the same criteria, the General Budget Directorate will prepare the preliminary draft budget of the National Institute of Health Management from the proposal submitted by the Ministry of Health and Consumer Affairs. Likewise, the Directorate-General for Budgets will prepare the preliminary draft budget of the Institute of Older and Social Services (IMSERSO) from the proposal sent by the Ministry of Labor and Social Affairs. Formed the preliminary draft budgets of the National Institute of Health Management and IMSERSO, the Directorate General of Budgets will send them to the Ministry of Labour and Social Affairs for integration in the Security Budget. Social. For its part, the Ministry of Labour and Social Affairs will join the preliminary draft budgets of the National Institute of Health Management and the IMSERSO to those of the other Management Entities, Common Services and Mutual Work Accidents Occupational diseases to prepare the preliminary draft Social Security Budget, which will be forwarded to the Ministry of Economy and Finance to raise it jointly with the Government for approval and inclusion in the draft budget State generals.

Article 3. Structure of the General Budget of the State.

1. General structure of the expenditure budget. The expenditure budget is structured in the light of the objectives or objectives which the budget is intended to achieve, the organisation of the various State public sector members, the economic nature of expenditure and the territorial distribution of investments.

1.1 Program Structure.

The allocation of resources will be made within a structure of spending programs, which will be appropriate to the contents of the spending policies that delimit and concretize the different areas of the budget, and will allow the managing centres to pool budget appropriations on the basis of the objectives to be achieved.

The program structure will differentiate the finisher spending programs from the instrumental or support programs and management programs. The finalists are those that can be assigned quantifiable targets and measurable performance indicators. The objectives shall be expressed in physical units where this is possible which, together with the establishment of the appropriate indicators, will enable them to monitor their degree of performance during the financial year. The implementation and management programmes are those which aim at some of the following purposes: the administration of the resources necessary for the implementation of general planning, regulation and planning activities; of an activity that is perfected by its own realization, without it being possible to proceed to a material quantification of its objectives; or the support to a finalist program. The expenditure programmes shall be aggregated in areas of expenditure, expenditure policies and programme groups in accordance with the classification contained in Annex I to this Order. The Directorate-General for Budgets may, on a proposal from the Management Centres, authorise amendments to the code, name and content of the expenditure programmes, in order to adapt the classification by programmes to the needs of management. public.

1.2 Organic structure.

1. The appropriations entered in the expenditure programmes shall be distributed by managing centres, which are those organic units with budgetary differentiation and responsibility for managing them.

The organic classification of credits and endowments will be performed according to the following subsectors:

a) The State, which will be divided into sections and in turn on services.

b) The autonomous agencies of the General Administration of the State, which will be grouped according to the Ministry to which they are attached. (c) Social Security. (d) Other entities that integrate the State administrative public sector, in accordance with the terms provided for in Article 3.1 of Law 47/2003, of 26 November, General Budget.

2. Separately, the operating and capital budgets shall be as follows:

a) Business Public Entities.

b) State-owned commercial companies. c) The Foundations of the State Public Sector. (d) The other entities included in the State business public sector, in accordance with the terms provided for in Article 3.2 of Law 47/2003 of 26 November, General Budget. (e) The Funds lacking legal personality as referred to in Article 2.2 of Law 47/2003 of 26 November, General Budget.

1.3 Economic structure.

The appropriations included in the statements of expenditure of the budget shall be ordered according to their economic nature, in accordance with the classification by chapters, articles, concepts and subconcepts set out in Annex II, and shall be grouped together. by separating current, capital, financial and contingency operations from the budgetary implementation contingency fund.

The appropriations shall be specified in accordance with the degree of linkage laid down in Article 43, as regards the budget of the State, and Article 44, as regards the budgets of the autonomous and the Social security, Law 47/2003 of 26 November, General Budget. The creation of concepts and sub-concepts which are not listed in Annex II shall be approved by the Directorate-General for Budgets on a proposal from the Management Centres concerned, so that they may be proposed required as untyped.

1.4 Territorial structure.

The investment programs and projects will be detailed in the Annex to the Budget, with their territorial classification by Autonomous Communities and provinces and the indication of whether the project starts in the exercise itself, in line with the with the provisions of Article 37.2 (d) of Law 47/2003 of 26 November 2003, General Budget.

2. General structure of the revenue budget.

The revenue budget is structured by organic units and by economic categories.

2.1 Organic structure.

The revenue budget is structured organically by the Management Centres and includes the budget of the State, the Social Security budget and the budget of each of the other managing centres referred to in points (b) and (d) of the Article 3 (1) (1).

2.2 Economic structure.

The resources included in the income statements of the Budget shall be ordered, according to their economic nature, according to the classification by chapters, articles, concepts and subconcepts, which is attached as Annex III to the Order.

3. Specific structures.

3.1 Social Security. Social Security shall present its budget in accordance with the procedure laid down in Article 36 of Law 47/2003 of 26 November 2003, General Budget, in accordance with its organic structure and accompanied, for the purposes of its presentation (a) of a document of equivalences between the structure of the programmes of its budget and the one defined in general in Article 3.1.1.

3.2 Of the autonomous agencies of the State.

The structure of the Budget of the autonomous agencies of the State is configured in the form established in general.

Additionally, the autonomous organizations referred to in the Transitional Provision of Law 47/2003 of 26 November, General Budget, will include in their budgets the states that are established in Resolution of the Directorate-General for Budgets.

3.3 Of the Business Public Entities.

The business public entities will develop operating and capital budgets with the structure established for those of the state commercial companies.

3.4 State-owned commercial companies.

The operating and capital budgets of state commercial companies will be adjusted to the structure established in accordance with Article 4.3 of this Order.

3.5 From the State Public Sector Foundations.

The operating and capital budgets of the State Public Sector Foundations shall conform to the structure established in accordance with Article 4.4 of this Order in line with the content of their defined annual accounts. by Royal Decree 776/1998 of 30 April 1998.

3.6 Other Bodies and Entities in the State Public Sector.

The budgets of the Spanish Institute of Foreign Trade, of the State Agency of Tax Administration, of the Instituto Cervantes, of the Council of Nuclear Safety, of the Economic and Social Council, of the Spanish Agency of Data Protection, from the National Intelligence Center and the National Museum of the Prado, will be adjusted to the structure applicable to the budget of the autonomous agencies of the State. In the case of the Cervantes Institute, the states provided for the autonomous agencies of the State in the second paragraph of Article 3.3.2 of this Order shall be included.

In addition, the other entities that are part of the public administrative public sector will adjust their budget to the structure applicable to the autonomous agencies of the State. The remaining entities in the State business public sector will present operating and capital budgets with the structure and content established for the business public entities.

3.7 Of the Funds lacking legal personality.

The operating and capital budgets of the Funds lacking legal personality as referred to in point (i) of Article 1.2 of this Order shall be in accordance with the structure established in accordance with Article 4.6 of this Order. Order in line with the content of its annual accounts as defined in the Resolution of 29 December 2005 of the General Intervention of the State Administration, approving the accounting rules for those Funds.

4. Specific information for certain credits and actions.

4.1 Actuations affecting various spending programs. Irrespective of the above-regulated classifications, the budgetary databases may provide additional information regarding the initial budgeting of certain plans or actions affecting various expenditure programmes of the European Union. ministerial or inter-ministerial level.

This information will have to be specified, for the field of programs or credits to which it will affect, in the preparation phase of the 2007 budget and will be the subject of specific encodings.

4.2 Explanatory notes to the expenditure programmes.

In accordance with the additional 50th of the sixth of the Law of 27 December, of the State Budget for the year 2005, the explanatory memoirs of the spending programs will detail, when (a) the amount of the amount to be paid by the State to the credit institution, the amount of the amount of the capital or the amount of the assets that the State grants to the third party.

Article 4. Documentation and deadlines for the preparation of the General Budget of the State.

1. State and Autonomous Bodies of the General Administration of the State. The Management Centres included in the sub-sectors referred to in points (a) and (b) of Article 1.2 of this Order shall use, for the justification of their proposals, the documentation detailed in the Resolution setting out the Directorate-General for Budgets.

All documents to be completed by the Management Centres must be submitted through the budget offices. These offices, throughout the process, will coordinate and process the information elaborated by the aforementioned Centers, as well as the information received from the Ministry of Economy and Finance and which will affect them. The proposals of the Management Centres will be forwarded to the Directorate-General for Budgets before 20 May 2006. Documents P-347.F1 and P-347.F2 contained in Annex IV, which are completed by the various Autonomous Communities concerned, shall be forwarded to the Directorate-General for Community Funds by 30 June 2006.

2. Social Security.

The Ministry of Health and Consumer Affairs will submit the proposal for a preliminary draft budget of the National Institute of Health Management, according to the documentation that will be established by the Directorate General of Health Budgets, before 20 May 2006.

In the same terms and time as indicated, the Ministry of Labor and Social Affairs will formulate the proposal for the preliminary draft budget of the IMSERSO. The Ministry of Labour and Social Affairs will send to the Ministry of Economy and Finance the preliminary draft Social Security Budget, accompanied by the documentation referred to in Article 37 of Law 47/2003, of 26 November, General Budget, and an annex of equivalences between the structure of programmes of its budget and the structure as a general rule, before 31 May 2006.

3. Business public entities and state commercial companies.

Corporate public entities and state commercial companies will complete and refer to the Directorate-General for Budgets, through the Department of Budget Office, which they are dependent on and before 20 March. May 2006, for the purposes of its inclusion in the General Budget of the State, its operating and capital budgets, as provided for in Article 64 of Law 47/2003 of 26 November, General Budget, accompanied by the (a) to explain its contents, the implementation of the budgets for the preceding financial year and the forecast the execution of the current financial year.

Regardless of the above, state commercial companies and business entities that carry out public investments will also provide a description of those to be carried out in the financial year, with expression of the objectives to be achieved. They will also have to submit an annex of their regional investment projects by provinces, indicating whether it is a new investment to be launched in 2007 or whether it has been started in previous years. The entities referred to in this paragraph shall, where appropriate, send their multiannual action programmes, as referred to in Article 65 of Law 47/2003, of 26 November, General Budget, together with their operating budgets and of capital. The multi-annual action programmes shall reflect the pre-visionary economic and financial data for the financial years 2007, 2008 and 2009, according to the strategic and objective lines defined for each institution. This documentation, together with the complementary financial statements, will be in line with the formats set out in the Resolution, which will be set out by the Directorate-General for Budgets.

4. Foundations of the state public sector.

The State Public Sector Foundations will forward, through the Department to which they are attached, and before May 20, 2006, their operating and capital budgets, the explanatory memory of their contents, the implementation of the budgets for the preceding financial year, the forecast for the implementation of the current financial year, and the description of its public investments with the Annex to its regionalisation by the provinces referred to in the previous point of this Order.

This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be established by the Directorate-General for Budgets.

5. Other State Public Sector Entities.

Other entities in the State administrative public sector shall be governed by the provisions of Article 4.1.

The other entities of the State business public sector shall be governed by the provisions of Article 4.3.

6. Funds lacking legal personality.

The Funds lacking legal personality as referred to in Article 1.2 (i) of this Order shall be completed and forwarded to the Directorate-General for Budgets through the Office of the Budget of the Department of which they are dependent and before 20 May 2006, for the purposes of their inclusion in the General Budget of the State, their operating and capital budgets, as provided for in Article 64 of Law 47/2003 of 26 November Budget, accompanied by the explanatory memorandum of its contents, the implementation of the budget of the previous financial year and the forecast of the execution of the current financial year.

This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be established by the Directorate-General for Budgets.

7. Monitoring of objectives.

The managing centres of the programmes referred to in the Additional Provision of Law 30/2005, of 29 December, of the General Budget of the State for the year 2006, shall be submitted by 20 May 2006, for the making available of the Programme Analysis Commissions, the following documentation: (a) The Management and Balance of Results Report referred to in point 4.2 of the Ministerial Order of 14 July 1992, corresponding to 2005.

b) Advance of results referred to in point 4.1 of the same Order, corresponding to 2006. (c) the pre-viewing States referred to in point 2 of the abovementioned Order for the year 2007. These states shall be updated in the light of the approval of the General Budget of the State.

The General Intervention of the State Administration, throughout the budgetary elaboration process, will make available to the Program Analysis Commissions and the General Budget Directorate financial control carried out in relation to each of the programmes subject to monitoring. For this purpose, the Management Report and the Results Balance referred to in paragraph (a) above shall be submitted by the relevant Management Centre in good time to the General Intervention of the Management of the State.

Finally, the Directorate-General for Budgets will be able to collect from the Personnel and Public Pensions Costs, those reports that are considered appropriate regarding the adequacy of the financial envelopes for the resources human resources allocated to the monitoring programmes.

8. Article of the preliminary draft law.

The Ministries will have to submit to the Secretariat of State for Finance and Budget, before June 30, 2006, the proposals for budgetary content rules, the inclusion of which in the articles of the preliminary draft of the Law of Budgets consider appropriate, accompanied by an explanatory memorandum of the connection of the proposed articulated with the ratings of expenditure, the forecasts of income or the economic policy of the Government, quantifying, if necessary, the effect of the proposed rule on the figures for revenue or expenditure to be budgeted.

Single repeal provision.

Order EHA/857/2005 of 5 April 2005 is hereby repealed and any rules of equal or lower rank shall be contrary to the provisions of this Order.

Final disposition first. Operation of the Program Analysis Commissions.

The Secretariat of State for Finance and Budgets is hereby authorized to adapt the operation of the Program Analysis Commissions referred to in Article 2.1.2 of this Order to the needs of the budgetary process.

Final disposition second. Treatment of information.

In the exercise of its global coordination competence in the preparation of the General Budget of the State, the Directorate-General for Budgets will carry out the processing functions of all the necessary information to obtaining the final document of the draft general budget of the State.

The General Intervention of the State Administration, in accordance with the functional guidelines of the Directorate-General for Budgets, will assume the computer support of the draft General Budget of the State through the maintenance, development and exploitation of the necessary IT systems. Where processing and shipping is not provided for in the computerised system of the budget, the expenditure management centres, state public sector entities and the various bodies involved in the budget-making process shall forward the digital support, in each case, in the format to be determined by the Office of the General Intervention of the State Administration.

Final disposition third. Authorizations for the Directorate-General for Budgets.

The Directorate-General for Budgets is hereby authorised to: (a) Rule out the rules and make any changes to the structures in respect of programmes and economic structures, as well as the criteria for the allocation of expenditure; revenue.

b) To collect the necessary reports and statements necessary to determine exactly the economic and financial reality of the Management Centers included in the budget. (c) Establish the information collection supports to be completed by the Management Centres included in the sub-sectors referred to in Article 1.2 (a) and (b) in order to present and justify their proposals for budgets. (d) Determine the documentation to be completed by the National Institute of Health Management and the IMSERSO for the formulation and justification of their respective proposals for the preliminary draft budget referred to in Article 4.2 of this Order. (e) Establish the formats of the documentation referred to in Articles 4.3, 4.4 and 4.6 of this Order.

Final disposition fourth. Coding of plans or actions.

It is up to the Directorate-General for Budgets, on its own initiative or on a proposal from the ministerial departments, to specify the plans or actions to be codified in order to allow the information to be provided refers to Article 3.4.1 of this Order.

Final disposition fifth. Entry into force.

This Ministerial Order will enter into force on the day of its publication in the Official Gazette of the State.

Madrid, 6 April 2006.

SOLBES MIRA

ANNEX I Classification by Spending Programs

In accordance with paragraph 3.1.1 of this Order, the program structure will differentiate the finisher programs from the instrumental and management programs. This differentiation is established with the fourth character of the code of programs: the letters "A" to "L" identify the finalists programs and the letters "M" to "Z" to the instrumental and management.

Spending Area 1: Basic Public Services

11 Justice.

111 General Administration of Justice. 111M Government of the Judiciary.

111N Directorate and General Services of Justice. 111O Selection and training of judges. 111P Documentation and judicial publications. 111Q Training of the Staff of the Administration of Justice.

112 Administration of Justice.

112A Courts of Justice and Fiscal Ministry. 113 Records. 113M Records linked to Public Faith. 12 Defense. 121 General Administration of Defense. 121M Administration and General Services of Defense. 121N Personnel of the Armed Forces. 121O Personal in reserve.

122 Armed Forces.

122A Modernization of the Armed Forces.

122M Operating expenses in the Armed Forces. 122N Logistics Support. 13 Citizen Security and Penitentiary Institutions. 131 General Administration of Security and Civil Protection. 131M Directorate and General Security Services and Civil Protection. 131N Training of Forces and State Security Corps. 131O Forces and Corps in reserve. 131P Right of asylum and stateless persons. 132 Security and Public Order 132A Citizen security. 132B Road safety. 132C Police action in the field of drugs. 133 Prison Institutions. 133A Prison Institutions and Institutions. 133B Work, training and assistance to inmates. 134 Civil Protection. 134M Civil Protection. 135 Data Protection. 135M Personal data protection. 14 Foreign Policy. 141 General Administration of Foreign Relations. 141M Directorate and General Services of Foreign Affairs. 142 Diplomatic and Consular Action. 142A State action abroad. 142B Diplomatic action to the European Union. 143 Cooperation for Development. 143A Cooperation for Development. 144 Cooperation, Promotion and Cultural Dissemination in the Exterior. 144A Cooperation, promotion and cultural dissemination abroad.

Spending Area 2: Protection and Social Promotion Actuations

21 Pensions. 211 contributory pensions. 211M Social Security contributory pensions. 211N Passive Class Pensions. 211O Other pensions and benefits of Passive Classes. 212 Non-contributory pensions. 212M Non-contributory pensions and welfare benefits. 212N War pensions. 219 Pension management. 219M Management of the economic benefits of Social Security. 219N Pension management of Passive Classes. 22 Other economic benefits. 221 Economic benefits of Social Security. 221M Temporary incapacity and other economic benefits of Social Security. 222 Economic benefits of Administrative Mutualism. 222M Economic benefits of Mutualism Administrative. 223 Pay guarantee stations. 223M Wage guarantee benefits. 23 Social services and social promotion. 231 Social action. 231A National Plan on Drugs. 231B Action in favor of migrants. 231C Social Services Social Security to persons with disabilities. 231D Social Security Social Services to elderly people. 231E Other social services of Social Security. 231F Other social services of the State. 231G Care for children and the family. 231M Social Security Services managed by the CC.AA. 231N Coordination in the field of immigration and immigration. 232 Social promotion. 232A Promotion and services to youth. 232B Equal opportunities for women and men. 239 Management of social services. 239M Management of Social Security Social Services. 24 Employment promotion. 241 Promotion of employment and job integration. 241A Promotion of labour integration and stability. 241N Development of the social economy and the European Social Fund. 25 Unemployment. 251 Unemployment assistance. 251M Benefits to the unemployed. 26 Access to housing and promotion of construction. 261 Access to housing and promotion of building. 261M Directorate and General Housing Services. 261N Promotion, administration and assistance for rehabilitation and access to housing. 261O ordination and promotion of the building. 261P Urbanism and soil policy. 29 Management and administration of Social Security. 291 Management, Inspection, Social Security and Social Protection. 291A Inspection and control of security and social protection. 291M Directorate and General Services of Social Security and Social Protection.

Spending Area 3: Preferential Public Goods Production

31 Health. 311 General Administration of Health. 311M Directorate and General Services of Health. 311O Cohesion and Quality of the National Health System. 312 Hospitals, Care Services and Health Centers. 312A Hospital Assistance in the Armed Forces. 312B Primary health care. National Institute of Health Management. 312C Health care specialist National Institute of Health Management. 312D Maritime medicine. 312E Health Care of Administrative Mutualism. 312F Primary Health Care Mutual Health Accidents and Occupational Diseases and Social Institute of the Navy. 312G Specialized health care Mutual health accidents Work and diseases Professional and Social Institute of the Navy. 312M Health Care of Social Security managed by CC.AA. 313 Public actions related to health. 313A Offer and rational use of medicines and medical devices. 313B Public health and external health. 313C Food safety. 32 Education. 321 General Administration of Education. 321M Directorate and General Services of Education. 321N Permanent training of teachers in education. 322 Teaching. 322A Children's and primary education. 322B Secondary education, vocational training and Official Language Schools. 322C University teaching. 322D Special education. 322E Artistic Teachings. 322F Education abroad. 322G Compensation education. 322H Non-university and permanent education. 322I Special teachings. 322J New technologies applied to education. 322K Sport in school age and at the University. 323 Educational promotion. 323M Grants and student support. 324 Services complementary to the teaching. 324M Services complementary to teaching. 324N Support for other school activities. 33 Culture. 331 General Administration of Culture. 331M Directorate and General Services of Culture. 332 Libraries and archives. 332A Archives. 332B Libraries. 333 Museums and plastic arts. 333A Museums. 333B Exhibitions. 334 Cultural Promotion. 334A Promotion and cultural cooperation. 334B Promotion of the book and cultural publications. 335 Performing Arts. 335A Music and dance. 335B Theatre. 335C Cinematography. 336 Sports and physical education. 336A Promotion and support of sports activities. 337 Archaeology and protection of the Historical-Artistic Heritage. 337A Management of the Historical-National Heritage. 337B Conservation and restoration of cultural goods. 337C Protection of the Historical Heritage.

Spending area 4: Economic character actuations

41 Agriculture, Fisheries and Food. 411 General Administration of Agriculture, Fisheries and Food. 411M Directorate-General for Agriculture, Fisheries and Food. 412 Improvements to agricultural structures and systems production. 412A Competitiveness and quality of agricultural production. 412B Competitiveness and quality of livestock production. 412M Regulation on agricultural markets. 413 Competitiveness of the agri-food industry and food quality. 413A Competitiveness of the agri-food industry and food quality. 414 Rural development. 414A National Plan of Irrigation. 414B Sustainable development of rural areas. 415 Protection and development of fishery resources and improvement of structures. 415A Protection of fisheries resources and sustainable development. 415B Improvement of fishing structures and markets. 416 Risk forecast for agricultural and fisheries products. 416A forecast of risks in agricultural and fisheries products. 42 Industry and Energy. 421 Administrative action on industry. 421M Directorate and General Services of Industry and Energy. 421N Regulation and protection of industrial property. 421O Quality and industrial safety. 422 Conversion and industrial development. 422A Regional incentives for industrial location. 422B Industrial development. 422M Conversion and reindustrialisation. 423 Development of mining and mining districts. 423M Alternative development of coal mining districts. 423N Mining exploitation. 424 Nuclear Safety and Nuclear Safety. 424M Nuclear safety and radiation protection. 425 Energy management and efficiency. 425A regulations and energy development. 43 Commerce, Tourism and SMEs. 431 Trade. 431A Commercial promotion and internationalization of the company. 431M Directorate and General Services for Trade and Tourism. 431N Foreign trade planning. 431O Management and modernisation of commercial structures. 432 Management and promotion of tourism. 432A Coordination and promotion of tourism. 433 Business Development. 433M Support for small and medium-sized enterprises. 44 Grants to transport. 441 Transport grants. 441M Grants and support for land transport. 441N Grants and support for maritime transport. 441O Grants and support for air transport. 441P Grants for the transport of goods. 45 Infrastructures. 451 General Administration of Infrastructures. 451M Studies and services technical assistance in Public Works and Urbanism. 451N Directorate and General Services of Development. 451O Directorate and General Services of the Environment. 452 Water resources. 452A Water management and infrastructure. 452M regulations and spatial planning of water resources. 453 Land transport infrastructure. 453A Infrastructure for rail transport. 453B Creation of road infrastructure. 453C Conservation and exploitation of roads. 453M Land transport planning and inspection. 454 Infrastructure for maritime transport. 454M Safety of maritime traffic and coastal surveillance. 455 Air transport infrastructure. 455M Regulation and supervision of civil aviation. 456 Environmental action. 456A Quality of water. 456B Protection and improvement of the environment. 456C Protection and improvement of the natural environment. 456D Take action on the coast. 456M Performances for the prevention of pollution and climate change. 457 Performances in coal mining districts. 457M Infrastructures in coal mining districts. 46 Research, development and innovation. 462 Research and studies related to general public services. 462M Research and sociological and constitutional studies. 462N Research and statistical and economic studies. 463 Basic research. 463A Scientific research. 463B Promotion and coordination of scientific and technical research. 464 Defence-related research and development. 464A Research and studies of the Armed Forces. 465 Health-related research and development. 465A Health research. 466 Research and development related to education. 466A Research and educational evaluation. 467 Research and development in other sectors. 467A Astronomy and astrophysics. 467B Research and experimentation on Public Works and Transport. 467C Research and development technology-industrial. 467D Agricultural research and experimentation. 467E Oceanographic and fisheries research. 467F Geologic-mining and environmental research. 467G Research and development of the Information Society. 467H Energy, environmental and technological research. 467I Technological innovation in telecommunications. 49 Other actions of an economic nature. 491 Communications. 491M Management and promotion of telecommunications and the Information Society. 491N Universal postal service. 492 Defence of competition. 492M Defence of the competition. 492N Regulation and surveillance of the competition in the market of Tabacos. 492O Defense of the consumers and inform.y attention to the citizen. 493 Management of the financial sector. 493M Management, control and insurance management. 493N Regulation of financial markets. 493O Accounting and Audit Regulation. 494 Industrial relations. 494M Administration of industrial relations and working conditions. 495 Mapping, meteorology and metrology. 495A Development and implementation of Spanish geographical information. 495B Meteorology. 495C Metrology.

Spending area 9: General character actions

91 High Directorate. 911 High State Directorate. 911M Head of State. 911N Legislative activity. 911P Public Sector Control. 911P Constitutional Control. 911Q Support to the administrative management of the Head of State. 912 High Government Directorate. 912M Government Presidency. 912N High State Advisory. 912O Relations with the General Cortes, Government Secretariat and support to the High Direction. 912P Government in social, economic and labor matters. 912Q Advice for the protection of national interests. 92 Services of a general nature. 921M Directorate and General Services of the Public Administration. 921N Directorate and organisation of public administration. 921O Training of staff of the public administrations. 921P Peripheral administration of the public administration. Status. 921Q Informational coverage. 921R Advertising of the legal rules. 921T Services of transport of Ministries. 921U Publications. 922 Coordination and territorial organization of the State. 922M Territorial organization of the State and development of its systems collaboration. 922O Coordination and financial relations with the CCAA. 922P Coordination and financial relations with the EESL. 923 General Administration of Economy and Finance. 923A Management of the State Heritage. 923C Elaboration and dissemination of statistics. 923M Directorate-General for Economic and Financial Affairs. 923N Training of the staff of the Economy and Finance. 923O Management of the Debt and the Treasury of the State. 923P Relations with the Multilateral Financial Agencies. 924 Participation citizen. 924M Elections and Political Parties. 929 Unforeseen, transitional situations and contingencies of execution. 929M Unforeseen and unclassified functions. 929N Fund for the contingency of budgetary implementation. 93 Financial and tax administration. 931 Economic and Fiscal Policy. 931M Economic and Social Policy. 931N Budgetary policy. 931O Tax Policy. 931P Internal Control and Public Accounting. 932 Tax System Management. 932A Application of the state tax system. 932M Management of the Land Registry. 932N Resolution of economic and administrative complaints. 94 Transfers to other public administrations. 941 Transfers to Autonomous Communities. 941M Transfers to CC.AA. for participation in revenue State. 941N Transfers to CC.AA. by the Interterritorial Compensation Funds. 941O Other transfers to Autonomous Communities. 942 Transfers to Local Corporations. 942A Local Economic Cooperation of the State. 942M Transfers to Local Corporations for Participation in State Revenue. 942N Other Contributions to Corporations 943 Financial relations with the European Union. 943M Transfers to the general budget of the European Communities. 943N Development cooperation through the European Development Fund. 95 Public debt. 951 Public debt. 951M Amortization and financial expenses of the public debt in national currency. 951N Amortization and financial expenses of public debt in foreign currency.

ANNEX II

ECONOMIC CLASSIFICATION OF EXPENDITURE

In those assumptions where development by sectors of a concept is anticipated, these will be identified by the following digits:

0. State administration.

1. Autonomous Bodies. 2. Social Security. 3 State Foundations. 4. State commercial companies, business entities and other public bodies. 5. Autonomous Communities. 6. Local Corporations. 7. Private companies. 8. Non-profit families and institutions. 9. Exterior.

Economic classification of the expense budget

1. Staff costs

10 High charges.

100 Basic Retributions and Other High-Charge Remuneration. 00. Basic retributions.

01. Supplementary remuneration.

107 Contributions to pension plans. 11 Eventual staff. 110 Basic remuneration and other remuneration for any staff. 00. Basic retributions.

01. Supplementary remuneration. 02. Other remuneration.

117 Contributions to pension plans. 12 Officials. 120 Basic Remuneration. 00. Group A. Wages.

01. Salaries of group B. 02. Salaries of group C. 03. Salaries of group D. 04. Salaries of group E. 05. Trienes. 06. Extraordinary pagas. 07. Other basic remuneration. 10. Salaries of the group C of troops and professional marinery. 11. Salaries of the group D of troops and professional marinery.

121 Complementary retributions. 00. Target complement.

01. Specific complement. 02. Compensation for residence. 03. Other supplements. 09. Completion of the destination of professional mariners and troops. 10. Specific complement of professional mariners and troops.

122 Retributions in kind. 00. House housing.

01. Costume. 02. Bonuses. 09. Others.

123 Compensation received by destination abroad. 00. Compensation for destination abroad.

01. Compensation for education.

124 Remuneration of trainee officials. 00. Group A. Wages.

01. Salaries of group B. 02. Salaries of group C. 03. Salaries of group D. 04. Salaries of group E. 05. Trienes. 06. Extraordinary pagas. 07. Complementary retributions.

127 Contributions to pension plans. 13 Labor. 130 Fixed Labor. 00. Basic retributions.

01. Other remuneration.

131 Work eventually.

132 Retributions in kind.

00. House dwelling.

01. Costume. 02. Bonuses. 09. Others.

137 Contributions to pension plans. 14 Other staff. 143 Other staff.

147 Contributions to pension plans.

15 Performance Incentives. 150 Productivity.

151 Charts. 152 Other performance incentives. 153 Special dedication supplement.

16 Costs, benefits and social expenses in charge of the employer. 160 Social quotas. 00. Social Security.

01. MUFACE. 02. ISFAS. 03. MUGEJU. 09. Others.

161 Social Benefits. 00. Pensions to civil servants, civil servants.

01. Pensions to families, of a civil nature. 02. Pensions to officials, of a military nature. 03. Pensions to families, of a military nature.

162 Social expenses for staff. 00. Training and further training of staff.

01. Economates and canteens. 02. Transportation of personnel. 04. Social action. 05. Insurance. 09. Others.

164 Family Complement.

2. Current expenditure on goods and services

20 Leases and royalties.

200 Leases of land and natural assets.

202 Leases of buildings and other buildings. 203 Leases of machinery, installations and tools. 204 Leases of transport equipment. 205 Leases of furniture and goods. 206 Equipment Leases for information processes. 208 Leases of other fixed assets. 209 Canons.

21 Repairs, Maintenance and Conservation. 210 Infrastructure and natural assets.

212 Buildings and other buildings. 213 Machinery, installations and tools. 214 Transport elements. 215 Furniture and goods. 216 Equipment for information processing. 218. Goods located on the outside. 219 Other fixed assets.

22 Material, supplies and others. 220 Office equipment. 00. Uninventorable Ordinary.

01. Press, magazines, books and other publications. 02. Non-inventorable computer equipment. 15. Office material on the outside.

221 Supplies. 00. Electrical energy.

01. Water. 02. Gas. 03. Fuel. 04. Costume. 05. Food products. 06. Pharmaceutical products and medical equipment. 07. Supplies of military character. 08. Supplies of sports, didactic and cultural material. 09. Labors National Factory Currency and Timbre. 11. Supplies of machinery parts, tools and transport elements. 12. Supplies of electronic, electrical and communications equipment. 15. Supplies abroad. 99. Other supplies.

222 Communications. 00. Telecommunications Services.

01. Postal. 02. Telegraphs. 15. Communications abroad. 99. Other.

223 Transports.

224 Insurance Prims. 225 Tributes.

00. State.

01. Autonomics. 02. Premises. 15. Tributes on the outside.

226 Miscellaneous expenses. 01. Protocolary and representative attention.

02. Advertising and propaganda. 03. Legal, contentious. 06. Meetings, conferences and courses. 07. Oppositions and selective tests. 08. Reserved expenses. 09. Cultural and sporting activities. 15. Miscellaneous expenses abroad. 99. Others.

227 Jobs performed by other companies and professionals. 00. Cleaning and grooming.

01. Security. 02. Valuations and expertise. 03. Postcard. 04. Custody, deposit and storage. 05. Electoral processes. 06. Studies and technical work. 15. Work carried out by other companies and professionals abroad. 99. Others.

23 Compensation for service reason. 230 Diets.

231 Locomotion. 232 Transfer. 233 Other indemnities.

24 Publications expenses. 240 Edition and distribution expenses. 25 Health Care Concerts. 250 With Social Security.

251 With free insurance entities. 259 Other health care concerts.

3. Financial expenses

30 Public debt in national currency.

300 Interests.

301 Issue, modification and cancellation expenses. 309 Other financial expenses.

31 Of loans in national currency. 310 Interests.

311 Issue, modification and cancellation expenses. 319 Other financial expenses.

32 Public debt in foreign currency. 320 Interests.

321 Issue, modification and cancellation expenses. 322 Change differences. 329 Other financial expenses.

33 Foreign currency loans. 330 Interests.

331 Issue, modification and cancellation expenses. 332 Change differences. 339 Other financial expenses.

34 Of deposits and bonds. 340 Interest in deposits.

341 Fiance Interests.

35 Interest in late payment and other financial expenses. 352 Interest on late payment.

359 Other financial expenses.

4. Current transfers

40 To the State Administration.

41 To autonomous bodies. 42 To Social Security. 43 To state foundations. 44 To state mercantile companies, business entities and other public bodies. 45 To autonomous communities. 46 To local corporations. 47 To private companies. 48 To families and non-profit institutions. 49 Outside.

5. Contingency fund and other contingencies

50 Endowment to the Contingency Fund.

500 Budget Execution Contingency Fund. Article 15 of Law 18/2001.

6. Actual investments

60 New investment in infrastructure and goods for general use.

600 Investments in Land.

601 Other.

61 Investment for replenishment in infrastructure and goods for general use. 610 Investments in land.

611 Other.

62 New investment associated with the operational operation of the services. 620 New investment associated with the operation of the services. 63 Replacement investment associated with the operational functioning of the services. 630 Reorder investment associated with the operation of the services. 64 Expenditure on intangible investments. 640 Expenditure on intangible investments. 65 Military investments in infrastructure and other goods. 650 Military investments in infrastructure and other goods. 66 Military investments associated with the operation of services. 660 Military investments associated with the operation of the services. 67 Military expenses of intangible investments. 670 Military expenditure on intangible investments.

7. Capital transfers

70 To the State Administration.

71 To autonomous bodies. 72 To Social Security. 73 To state foundations. 74 To state mercantile companies, business entities and other public bodies. 75 To autonomous communities. 76 To local corporations. 77 To private companies. 78 To families and non-profit institutions. 79 Outside.

8. Financial assets

80 Acquisition of Public Sector Debt.

800 Acquisition of Short-Term Public Sector Debt. Development by Sectors. 801 Acquisition of long-term public sector debt. Development by Sectors. 81 Acquisition of bonds and bonds outside the Public Sector. 810 Acquisition of bonds and bonds outside the Public Sector in the short term. Development by Sectors. 811 Acquisition of bonds and bonds outside the Public Sector in the long term. Development by Sectors. 82 Concession of loans to the Public Sector. 820 Short-term loans. Development by Sectors. 821 Long-term loans. Development by Sectors. 83 Concession of loans outside the Public Sector. 830 Short-term loans. Development by Sectors. 831 Long-term loans. Development by Sectors. 84 Constitution of deposits and bonds. 840 Deposits. 00. In the short term.

01. In the long run.

841 Fiances. 00. In the short term.

01. In the long run.

85 Acquisition of shares and units of the Public Sector. 850 Acquisition of shares and units of the Public Sector. -Development by Sectors. 86 Acquisition of shares and participations outside the Public Sector. 860 Of national or European Union companies.

861 From other companies.

87 Heritage contributions. 870 Heritage contributions.

9. Financial liabilities

90 Depreciation of public debt in national currency.

900 Amortization of public debt in the short term.

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

91 Amortization of loans in national currency. 910 Amortization of short-term loans of public sector entities.

911 Amortization of long-term loans of public sector entities. 912 Amortization of short-term loans from outside the Public Sector. 913 Amortization of long-term loans from outside the Sector Public.

92 Depreciation of public debt in foreign currency. 920 Repayment of public debt in foreign currency in the short term.

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

93 Amortization of foreign currency loans. 930 Amortization of foreign currency loans in the short term.

931 Amortization of long-term foreign currency loans.

94 Return on deposits and bonds. 940 Return of deposits.

941 Bonding development.

ANNEX III

ECONOMIC CLASSIFICATION OF INCOME

Economic Classification of Revenue Budget

1. Direct taxes and social contributions

10 On income. 100 Of the natural persons. 00. Tax on the Income of Physical Persons. 101 Of companies. 00. Company tax. 102 Non-residents. 00. Income tax of non-residents. 11 On capital. 119 Other taxes on capital. 12 Social contributions. 120 Contributions from special schemes of officials. 00. Quota of Passive Rights. 01. Quotas of officials to Mutual Societies. 02. Compulsory contribution from the State to the mutual authorities of officials. 129 Other contributions. 00. Cost of unemployment. 01. Quota of vocational training. 02. Business quotas to the Salarial Guarantee Fund. 19 Other direct taxes. 199 Other Direct Taxes.

2. Indirect taxes

21 On Value Added. 210 Value Added Tax. 00. VAT on imports. 01. VAT on domestic transactions. 22 On specific consumption. 220 Special taxes. 00. On alcohol and derived beverages. 01. On beer. 02. On fermented wines and beverages. 03. On tobacco products. 04. On hydrocarbons. 05. On certain means of transport. 06. On intermediate products. 07. On electricity. 99. Other. 23 On foreign traffic. 230 Customs duties and charges having equivalent effect established for the import or export of goods. 231 levies and other agricultural levies. 28 Other indirect taxes. 280 Quote, production and storage of sugar and isoglucose. 281 Tax on Insurance Primes. 289 Other indirect taxes. 29 Taxes and other charges extinguished. 290 Taxes and other charges extinguished.

3. Fees, public prices and other income

30 Fees. 300 Defeat by issuing professional identity cards to foreign workers. 301 Canon of occupation and use of the public maritime-terrestrial domain. 302 Rate by management and inspection of works. 303 Rate for the exercise of jurisdictional power. 304 Fees of issuance D.N.I. and Passport. 305 Consular fees. 306 Rates of Traffic Headquarters. 307 Rates per radio domain reservation. 308 Airport security rates. 309 Other fees. 00. Rate by cadastral accreditation. 01. Game Rate. 02. Acknowledgements, authorizations and competitions. 03. Provision of services and activities in the field of air navigation. 04. Provision of services by the General Directorate of Merchant Marine. 05. Rate of Telecommunications. 06. Numbering fee of the Telecommunications Market Committee. 07. External health control meat and products of animal origin from non-Community countries. 08. Rights of examination. 99. Other. 31 Public Prices. 310 tuition fees for courses and seminars. 311 Tickets to museums, exhibitions, shows, etc. 312 Provision of customs services. 319 Other public prices. 32 Other income from the provision of services. 320 Commissions for guarantees and financial transactions. 322 From the Financial Administration. 01. Administration and collection. 02. Compensation for expenditure on the collection of traditional own resources of the European Union. 99. Other. 329 Other income from the provision of services. 33 Sale of goods. 330 Sale of own publications. 331 Sale in committee of publications. 332 Sale of photocopies and other reprographic products. 333 Sale of medicinal products. 334 Sale of agricultural products. 335 Sale of waste material. 336 Revenue from the Fund governed by Law 17/2003. 339 Sale of other goods. 38 Streams of current operations. 380 Of closed exercises. 381 From the current budget. 39 Other income. 391 Surcharges and fines. 00. Aprizgo Recargo. 01. Interest in late payment. 02. Fines and penalties. 03. Recargo on autoliquidations. 99. Other. 392 Exchange Differences. 393 Differences between redemption and emission values. 394 Reintegration of sums paid to the employees on behalf of the enterprises (Guarantee Fund). 399 Miscellaneous revenue. 00. Compensation of services provided by public officials. 01. Possible resources. 02. Revenue from the self-employed. 99. Other miscellaneous income.

4. Current transfers

40 From the State Administration. 400 From the department to which it is attached. 401 From other ministerial departments. 41 Of Autonomous Bodies. 410 Current transfers of autonomous bodies. 42 Of Social Security. 43 Of State Foundations. 430 Current transfers of state foundations. 44 State-owned commercial companies, business entities and other public bodies. 440 State-owned commercial companies. 441 From business entities. 00. Lotteries and Betting of the State. 99. Other. 449 From other public bodies. 45 Of Autonomous Communities. 450 Concerted Contributions. 00. Cupo del País Vasco. 01. De Navarra. 459 Other current transfers. 46 Of Local Corporations. 460 Of Local Councils. 461 Of Diputations And Island Cabildos. 469 Other Current Transfers. 47 Private companies. 48 Of non-profit families and institutions. 49 From outside. 490 Of The European Social Fund. 491 Of The EAGGF-Guarantee Section. 492 Other transfers from the European Union. 493 Contributions from international cooperation agreements. 499 Other current transfers.

5. Heritage income

50 Interest in securities and securities. 500 Of The State. 501 Of Autonomous Bodies. 504 State-owned commercial companies, business entities and other public bodies. 505 Of Autonomous Communities. 506 Of Local Corporations And Other Territorial Authorities. 507 Of Private Companies. 51 Interest on advances and loans granted. 510 To The State. 511 To Autonomous Bodies. 512 To Social Security. 514 To state mercantile companies, business entities and other public bodies. 01. I.C.O. 99. Other. 515 To Autonomous Communities. 516 To Local Corporations. 517 To Private Companies. 518 To families and non-profit institutions. 519 Outside. 52 Interest in deposits. 520 Interest in bank accounts. 00. Interests of the judicial consignations. 99. Other interest on bank accounts. 529 Interest in other deposits. 53 dividends and shares in profit. 531 From autonomous bodies. 534 State-owned commercial companies, business entities and other public bodies. 03. Banco de España. 04. Institute of Official Credit. 06. National Currency and Timbre Factory. 09. Spanish Airports and Air Navigation (AENA). 10. Sociedad Estatal de Participaciones Industriales (SEPI). 99. Other equity holdings. 537 Private companies. 54 Real estate income. 540 Rental and real estate products. 00. Rental of dwellings to officials. 09. Other rental housing. 10. Rental of premises. 99. Other real estate products. 541 Leases of rustic estates. 549 Other income. 55 Products of concessions and special use. 550 Administrative concessions. 551 Agricultural and forestry exploitation. 559 Other concessions and leverage. 57 Results of trade operations. 570 Commercial operations results. 58 Variation of the wiggle room. 580 Variation of the wiggle room. 59 Other income income. 590 Canon lease of local stations. 591 Benefits for making financial investments. 592 Others.

6. Disposal of actual investments

60 Of Land. 600 Sale of solar. 601 Sale of rustic estates. 61 Of the other real investments. 619 Sale of other real investments. 68 Reintegration by capital operations. 680 Of closed exercises. 681 From the current budget.

7. Capital transfers

70 From the State Administration. 700 From the department to which it is attached. 701 From other ministerial departments. 71 Of Autonomous Bodies. 710 Capital transfers of autonomous bodies. 72 Social Security. 720 Social Security Capital Transfers. 73 State foundations. 730 Capital transfers of state foundations. 74 State-owned commercial companies, business entities and other public bodies. 740 State commercial companies. 741 Business Entities. 749 From other public bodies. 75 Of Autonomous Communities. 76 Of Local Corporations. 760 Of Councils. 761 Of Diputations And Island Cabildos. 769 Other Capital Transfers. 77 From private companies. 78 Of families and non-profit institutions. 79 From outside. 791 European Regional Development Fund 791 Cohesion Fund, 792 EAGGF-Guidance Section, Financial Instrument for Fisheries Management and other agricultural and fisheries resources. 793 EAGGF-GUARANTEE. 794 European Social Fund. 795 Other transfers from the European Union. 799 Other transfers.

8. Financial assets

80 Public Sector Debt Disposal. 800 Short-Term Public Sector Debt Disposal. 801 Long-term Public Sector Debt Disposal. 81 Disposal of bonds and bonds from outside the Public Sector. 810 Disposal of bonds and bonds from outside the Public Sector in the short term. 811 Disposal of bonds and bonds from outside the Public Sector in the long term. 82 Reintegration of loans granted to the Public Sector. 820 Reintegration of loans granted to the Public Sector in the short term. 821 Loans to the Public Sector in the long term. 83 Loans granted outside the Public Sector. 830 Reintegration of loans granted outside the Public Sector in the short term. 831 Loans granted outside the Public Sector in the long term. 84 Return of deposits and bonds. 840 Return of deposits. 841 Return of sureties. 85 Divestiture of shares and shares in the Public Sector. 850 Disposal of shares and units of the Public Sector. 86 Disposal of shares and units of outside the Public Sector. 860 Of national or European Union companies. 861 From other companies. 87 Remainer of treasury. 870 Remover from treasury.

9. Financial liabilities

90 Issue of public debt in national currency. 900 Issuance of public debt in the short term national currency. 901 Issuance of public debt in long-term national currency. 91 Loans received in national currency. 910 Short-term loans received from the Public Sector. 911 Loans received over the long term from Public Sector. 912 Short-term loans received from outside the Public Sector. 913 Loans received in the long term In the case of the public sector, it is not the case. 920 Issuance of public debt in foreign currency in the short term. 921 Issuance of public debt in foreign currency in the long term. 93 Loans received in foreign currency. 930 Loans received in foreign currency in the short term. 931 Loans received in foreign currency in the long term. 94 Deposits and bonds received. 940 Deposits. 941 Fiances. 95 Profit for coin minting.

950 Currency minting benefit.

Here are several images in the original. See the PDF document for this disposition.