FELIPE VI

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:

PREAMBLE

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 Organic Law on Budgetary Stability and Financial Sustainability.

The Constitutional Court has clarified the possible content of the annual State Budget Law and has come to show that there is a necessary content, constituted by the determination of the income forecast and the authorization of expenses that the State and the Entes can carry out to the tied or the 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. For this reason, while the Budget Law can be classified as an essentially temporary rule, nothing prevents them from being able to form part of the same precepts 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 General Budget Law of the State for 2015 only regulates, together with its necessary content, those provisions that respect the doctrine of the Constitutional Court on the eventual content.

These General Budget of the State for 2015, elaborated in the framework of Law 47/2003, of November 26, General Budget, persist in the objective of achieving 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, as well as to define its norms of accounting and control, and at the level of efficiency and efficiency.

Following the approval of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, which has come to develop the mandate contained in article 135 of the Spanish Constitution, reformed on 27 September 2011, and to comply with the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union of 2 March 2012, ensuring a continuous and automatic adaptation to European legislation. Within this regulatory framework, the present General Budget of the State aims to continue with the same objective as in previous exercises to guarantee the financial sustainability of all public administrations, to strengthen confidence in the stability of the Spanish economy, and to strengthen Spain's commitment to the European Union in the area of budgetary stability. The achievement of these three objectives makes it possible to consolidate the framework of an economic policy geared towards economic growth and job creation.

In this line, the State Budget for 2015 pursues the priority objective of reducing the public deficit and the fulfillment of fiscal consolidation commitments with the European Union. The objectives of budgetary stability and public debt for the period 2015 -2017, as set out by the Council of Ministers ' Agreement of 27 June 2014, were approved by the plenary session of the Congress on 8 July 2014 and by the plenary session of the Senate on 9 July 2014. This agreement establishes the deficit target for the general government in 4.2 percent of GDP, broken down as follows: the State will have a deficit of 2.9 percent; Social Security of 0.6 percent; the Autonomous Communities of 0.7 percent; while the Local Corporations will close next year with zero deficit. The public debt target is set for the Central Administration by 76.3 percent of GDP in 2015. The non-financial spending limit is fixed at EUR 129.06 billion, which is a decrease of 3.2 percent from the 2014 budget. Furthermore, in the present financial year, following the entry into force of the Organic Law 6/2013, of 14 November of the creation of the Independent Authority of Fiscal Responsibility, the forecasts on which these General Budget of the State are based count for the first time with the endorsement of that body.

Given the current context of the economy, in the present year it is also sought to make a more efficient allocation of public resources so that, without neglecting the priority objective of reducing the public deficit, it will be possible to consolidate the path of economic growth and job creation initiated in the previous year. In this sense, they highlight initiatives that allow us to multiply the financial efforts made by our country, in collaboration with the various European institutions and aimed at alleviating those imbalances that have been diagnosed in our economy, such as the SME Initiative promoted by the Government in collaboration with the European Commission and the European Investment Bank, which will enable the mobilization of a volume of loans exceeding the 3,200,000 euros channeled through this institution, or the implementation of the Youth Employment Operational Program, framed within the Youth Employment Initiative proposed by the European Council, and aimed especially at the population of the 15-25 age group.

II

The essential part of the Budget Law is contained in Title I, "From the approval of the Budgets and its 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 defines the scope of the General Budget of the State taking into account the classification of Public Bodies by Law 6/1997, Organization and 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 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, is not consolidated with the remaining budgets of the State public sector, as well as with the budgets of the consortia referred to in the Additional Disposition 9 of Law 47/2003, of November 26, General Budget, which join these General Budget of the State for the intended effects in said Disposition.

Chapter II contains the rules for the modification and implementation of budgetary appropriations, the budgetary constraints and the binding credits to be operated during the financial year 2015, as well as the extensions and additions of credit that are listed in the Annexes to the Law.

Chapter III, "Social Security", regulates the financing of health care, through the National Institute of Health Management's Budget and the State's contributions to the Institute of Older and Social Services and the Social Institute of the Navy, as well as those that are used for Social Security, in order to pay for the financing of the allowances for pension minimums.

Finally, Chapter IV regulates the information to the General Cortes on investment and public expenditure, which is carried out through its budgetary office.

III

Title II of the Budget Law, relating to "Budget Management", is structured in three chapters.

Chapter I regulates the management of teaching budgets. It establishes 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 "Budget 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 and include rules on the application of cash balances in the budget of the Institute of Older and Social Services.

Chapter III collects "Other budgetary management rules" and establishes the percentage of the State Administration of Tax Administration's participation in the gross collection obtained in 2015 derived from its own activity, with the percentage being set at 5 percent.

IV

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

As it has been in previous years, the impact that the constitutional mandate of budgetary stability and the current situation of our economy have on the staff in the service of the public sector is reflected in Chapter I, regarding the "Expenditure of the staff to the service of the public sector", which after defining what constitutes "public sector" to these effects, establishes, in general, that there will be no increase of the salaries of this staff in 2015 with respect to the salaries in force at 31 December 2014. So, in 2015, public employees will have two extraordinary pay-offs, in the months of June and December. No contributions may be made to employment plans or to collective insurance contracts which include the coverage of the retirement contingency, with the exceptions provided for.

The regulation of the Public Employment Offer is also included in this Chapter. The present Law of General Budget of the State, like the previous one, maintains its regulation in a single article, and establishes that throughout 2015 the public sector will not proceed to the incorporation of new personnel. Exceptionally, the rate of replacement for certain sectors and administrations considered to be a priority is increased by up to 50 percent. In addition, the coverage of the professional soldiers ' and marineria military positions is ensured, the maximum number of which is established through an additional provision in the Law itself. 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.

In Chapter II, under the heading "Of the Remuneration Regimes", it is established that in 2015 the remuneration of the high offices of the Government of the Nation and its Advisory Bodies will not be increased in respect of those in force at 31 December 2014; this limitation will affect the remuneration of the high offices of the Government of the Nation and the General Administration of the State, corresponding to the high positions of the State Council, the Economic and Social Council, as well as the members of the Court of Auditors, the Constitutional Court and the Council General of the Judicial Branch, and the high positions of the Armed Forces, the Police and the Civil Guard, as well as certain positions of the Judicial Branch and the Prosecutor's Office. 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, such as the General Budget Law of the State.

This Chapter is complete with the rules regarding the remuneration of State officials, Armed Forces personnel, the Civil Guard Corps and the National Police Corps, and the statutory and non-statutory staff of Social Security, as well as those of the state public sector's workforce.

In addition to the regulations of the staff at the service of the Administration of Justice, specific mention deserves those regarding the regulation of the remuneration of the members of the Judicial and Fiscal Career in accordance with the provisions of Law 15/2003, of 26 May, regulating the remuneration of the judicial and fiscal careers.

Chapter III of this Title contains a closing rule, applicable to personnel whose remuneration system is not appropriate to 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 freezing of amounts to be paid for the concepts of rewards, crossings, medals and pensions of mutilation. Also, the requirements for the determination or modification of remuneration of the staff and non-official that will require the favorable report of the Ministry of Finance and Public Administrations are established.

V

Title IV of the State Budget Law, under the heading "Of Public Pensions", is divided into six chapters.

Chapter I states that the pensions paid by the Social Security system, as well as Passive Classes, will be revalued in 2015, with a general character, 0.25 percent.

Chapter II is dedicated to regulating the initial determination of the pensions of the State Passive Classes and Special War.

Chapter III contains the limitations on the initial signposting of public pensions, implementing a double-limitation system, setting a maximum to the total monthly amount and a maximum of the full annual amount.

Chapter IV regulates the "revaluation and modification of public pension values," establishing that the contributory pensions paid by the Social Security system, as well as those of Passive Classes, will be revalued in 2015 by 0.25 percent. The pension is also determined not to be revalued and to limit the amount of the revaluation of public pensions.

Chapter V collects the system of supplements for minimums, which it regulates in two articles, relating, respectively, to pensions of Passive Classes and pensions of the Social Security system.

Chapter VI contains, on the one hand, the initial determination and revaluation of the non-contributory pensions of the Social Security and, on the other hand, the fixing of the amount of the 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 guarantees, 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 the State's debt, the authorization is related to the amount of the increase in the outstanding balance of the State's debt at December 31. Thus, for the year 2015, the Minister of Economy and Competitiveness is authorized to increase the same, with the limitation that the outstanding balance of that debt at 31 December 2015 does not exceed the corresponding one for January 1, 2015 in more than 49,503,001.95 thousand euros, allowing that limit to be exceeded during the course of the exercise prior authorization of the Ministry of Economy and Competitiveness and establishing the assumptions in which it will automatically be revised.

In respect of the debt of the Public Bodies, the amount authorized to each of them is determined for the exercise in Annex III of the Law. It should also be noted that the ceiling for the amount of non-financial resources of the Bank Ordered Restructuring Fund in this financial year is set at EUR 17,891,000.

In Chapter II, concerning the "Public and Other Guarantees", the total limit of the guarantees to be provided by the State and the Public Bodies, which cannot exceed 3,500,000 thousand euros, is fixed. In addition, it deserves special mention of the approval of public endorsements 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 a maximum amount is set during the financial year 2015 of 3,000,000 thousand euros, also indicating the maximum amount of the living amount accumulated at 31 December 2015, which will not exceed 7,600,000 thousand euros.

In relation to the guarantees to be provided by the public entities and state mercantile companies, the authorization is limited to the State Society of Industrial Participations, which will be able to grant them to the commercial companies in whose capital it participates up to a maximum limit of 1,210,000 thousand euros.

The State's relations with the Instituto de Crédito Oficial are included in Chapter III, which addresses, firstly, the endowment of the Fund for the Promotion of Development (FONPRODE), which in 2015 will amount to 235,230 thousand euros. Independently of this annual allocation, the volume of operations which the Council of Ministers may authorise during the year under which the Fund is charged is also fixed, which is hereby set at EUR 375,000 000. In addition, it may be authorised only under the FUND of reimbursable operations, with the exception of the derogations provided for in the Act itself.

The funds are also set up for the Water and Sanitation Cooperation Fund, which will amount to 15,000 thousand euros in 2015, and the endowment for the Fund for the Internationalization of Enterprise (FIEM) will be fixed at 238,087.60 billion euros.

Finally, the State reimbursements are regulated to the Instituto de Crédito Oficial and the prohibition of carrying out operations for the acquisition of shares and units of Multilateral Financial Organizations or of contributions to funds constituted in the same with impact on the public deficit is established for 2015.

VII

In the tax area, the Budget Law incorporates various measures.

In the Tax on the Income of the Physical Persons, the compensation for the loss of tax benefits is regulated that affects some taxpayers with the current Tax Law, which are the recipients of certain income from capital furniture with a period of more than two years in 2014 compared to those established in the rules of the Income Tax of the Physical Persons in force until 31 December 2006.

In the Heritage Tax, it is necessary to extend the requirement of its tax in 2015, which will help to maintain the path of consolidation of public finances.

In the Tax on Inheritance Transmissions and Documented Legal Acts, the scale that taxes the transmission and rehabilitation of bulk and nobiliary titles to 1 percent is updated.

In addition, for venture capital funds, the exemption of all transactions subject to tax in the form of corporate transactions is established, in order to equate its treatment to that of the mortgage-backed funds and the securitisation funds of financial assets.

As far as the interest rates are concerned, the fixed amount rates of the State Treasury rates are generally updated at 1%, except those that have been created or updated specifically by rules issued in 2014.

The charges payable by the Central Traffic Head shall be adjusted, after the coefficient indicated above, to the multiple of 10 cents of the immediate higher euro, except when the amount to be adjusted is a multiple of 10 euro cents.

The amount of the cadastral regularization rate and the fixed rates and amounts established for the rates that are taxed by the games of luck, send or chance, are maintained in the amounts payable during 2014.

The quantification of the parameters necessary to determine the amount of the rate per reserve of the public radio domain is maintained.

In the same way, the amounts of the rate of approximation and of the capital benefits of an airport public are maintained, in the amounts payable in 2014.

The applicable bonuses in ports of general interest to the occupancy rates, the ship, the passage and the goods, as well as the correction coefficients for the application to the aforementioned rates of the ship, the passage and the goods, are established in accordance with the provisions of the recast text of the Law of Ports of the State and the Merchant Navy, approved by the Royal Legislative Decree 2/2011 of 5 September.

On the other hand, the basic amounts of port charges in the amounts payable in 2014 are maintained for 2015.

In the case of cadastral matters, the updating of the values, upward or downward, for its adequacy with the real estate market is directly linked, at the municipal level, with the date of approval of the corresponding value ponence. For this purpose and in the light of the studies carried out to this effect, different coefficients are established according to the year of entry into force of the cadastral values resulting from a collective valuation procedure, which will be applied to those municipalities that have accredited the compliance with the legally established requirements and which are included in the Ministerial Order provided for in that precept.

VIII

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

Within Chapter I, rules regarding the financing of Local Entities are contained, encompassing municipalities, provinces, councils and island councils, as well as single-provincial Autonomous Communities.

The fundamental nucleus is constituted by the articulation of the participation of the Local Entities in the taxes of the State, both in the determination of its 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 local entities for losses of collection in the Tax on Economic Activities, which includes both the initially established by Law 51/2002, of December 27, and the additional compensation instrumented through the Law 22/2005 of 18 November, as well as the participation in the Fund for the contribution to the Health Assistance for the maintenance of the non-psychiatric health centres of the Diputaciones, Autonomous Community Autonomous Communities, and Councils and Island Cabildos.

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 concerning the local entities of the Historical Territories of the Basque Country and Navarre is also included.

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 obligations of information to be provided by the Local Entities, 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 Entities, including those that, if necessary, must be applied as a consequence of repeated defaults of the payment deadlines established in the regulations, are regulated. of measures to combat late payment, pursuant to Article 18 of the Organic Law 2/2012 of 27 April, on budgetary stability and financial sustainability.

Chapter II regulates certain aspects of the financing of the Autonomous Communities of the common regime and of the Cities with the Statute of Autonomy.

The financing system in force in 2015 was approved by the Fiscal and Financial Policy Council at its meeting of 15 July 2009 and incorporated into the legal system through the modification of the Organic Law on Financing of the CC.AA. and the approval of Law 22/2009, of 18 December, which regulates the system of financing of the Autonomous Communities of common regime and cities with Autonomy Statute and changes certain tax rules.

The financial resources that the system allocates for the coverage of the global financing needs of each Autonomous Community are made up of the Global Sufficiency Fund, the Transfer of the Fundamental Public Service Guarantee Fund, and the Tax Capacity. The State expenditure budget includes the Global Sufficiency Fund and the State's contribution to the Guarantee Fund. The collection of the taxes that the State has given to them totally or partially, however, by their nature, have no reflection in the General Budget of the State.

In addition, to favor the convergence between Autonomous Communities and the development of those with lower per capita income, Law 22/2009 regulates two Autonomous Convergence Funds with additional resources from the State: the Competitiveness Fund and the Cooperation Fund.

On the other hand, in the year 2015 the settlement of the financing system corresponding to 2013 will be practiced, regulating in the indicated Chapter the necessary aspects for its quantification.

The transfer regime in 2015 is regulated in the same chapter as 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.

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 Title VIII, under the heading "Social Quotations", the rules on the bases and types of contributions of the various social security schemes, proceeding to their updating.

The Title consists of two articles relating, respectively, to "Bases and types of contribution to Social Security, Unemployment, Protection for the cessation of activity, Guarantee Fund and Vocational Training during the year 2015" and "Quotation to passive rights and to the General Mutuals of Officials for the year 2015".

X

The content of the Budget Law is supplemented by a number of additional, transitional, repeal and final provisions, which contain very varied provisions. However, for better systematization, they have been grouped by subjects and by reference to the corresponding Law Titles.

Thus, as complementary rules in relation to budgetary management, the forecast is maintained that the subscription of agreements by the state public sector with Autonomous Communities that would have breached their objective of budgetary stability, public debt or the spending rule for the financial years 2013, 2014 or 2015, will require a favorable, mandatory and binding report from the Ministry of Finance and Public Administrations whenever they involve the transfer of state resources or entail a commitment to carry out spending.

Provisions on budgetary management relating to loans and advances financed from the General Budget of the State are included in order to meet the objectives of budgetary stability and indebtedness. The incorporation of cash balances from the National Institute of Public Administration is authorised up to a ceiling of EUR 301.53 000 for the implementation of the Employment Training Plans allocated to that body.

The financing of the actions to be developed by the Autonomous Communities and the National Institute of Health Management is also regulated through the appropriate collaboration agreement for the control and monitoring of the temporary incapacity. And the deadline for the cancellation of loans granted to Social Security is extended.

As usual, the annual state subsidy for the running and security of political parties for 2015 is also established, in accordance with the provisions of the Organic Law 8/2007 of 4 July 2007 on the Financing of Political Parties. In addition, rules for the implementation of the Centre for Technological and Industrial Development, as well as loans and advances from appropriations for research, development and innovation policy, are also included. It is also established as an exceptional scheme for the financial years 2015 and 2016 the rules for disposing of the assets of the Social Security Reserve Fund for the payment of the obligations relating to contributory pensions and other expenditure necessary for their management.

With regard to the area of personnel costs, a provision is introduced that will allow staff at the service of the public sector to recover part of the extraordinary and additional pay of the month of December 2012, which was abolished by the implementation of the Royal Decree-Law 20/2012, of July 13, of measures to guarantee budgetary stability and the promotion of competitiveness.

On the other hand, the maximum limit for the Public Employment Offer for access to judicial and fiscal careers, established in 100 places, as well as the maximum templates for professional soldiers of troops and marineria to be reached at December 31, 2015, will be set in the additional of the law, which will not be able to exceed 79,000 troops.

With the firm objective of deepening the process of fiscal consolidation, and following the criteria established in previous years, it is expected that in 2015 public commercial companies, public sector foundations and consortia mainly participated by the governments and agencies that make up the public sector defined in Article 22 (1) of the Law on Budgets will not be able to recruit new personnel, except in exceptional cases and to cover urgent and non-deferred needs, in which they will be able to carry out Temporary hiring.

However, it is established, as has already been done in the past year, that such a prohibition will not apply to public commercial companies, public sector foundations, or consortiums that are mainly involved in the public sector when it comes to the hiring of official or labor personnel, with a fixed and indefinite relationship in the state, regional or local public sector in which the society, foundation or consortium concerned is integrated; in addition, in this exercise, a 50 percent replacement rate is allowed in those companies. which have received benefits in the last three years, as well as in the case of consortia and foundations which have the status of implementing agents of the Spanish System of Science, Technology and Innovation in accordance with Law 14/2011 of 1 June of Science, Technology and Innovation. On the other hand, it is regulated the modalities of teacher temporary hiring that the University Centers of Defense will be able to carry out, in accordance with the provisions of the Organic Law 6/2001, of 21 December, of Universities.

In addition, the provisions of Article 26.3 of Royal Decree 462/2002 of 24 May 2002 on compensation for the service, relating to staff posted abroad, are suspended during this exercise. The limitations of the remuneration to the management and other staff of the Mutual Work and Occupational Diseases of the Social Security and the Joint Centers, as well as the modules for the economic compensation for the actions of Judges of Peace and Secretaries of the Courts of Peace, are also established.

Finally, as far as this matter is concerned, a series of rules are foreseen to achieve greater control in the management of personnel costs, in relation to the incentives to the performance of State Agencies and the modifications of the staff templates of the Centers and Health Services of agencies that are dependent on the General Administration of the State. On the other hand, it is established as a rule of closure that any action proposed by the ministerial departments during the financial year may not result in a net increase in the expenditure of staff at the service of the Administration.

In relation to public pensions and welfare benefits, an additional provision is introduced aimed at extending to the Passive Classes Regime the regulation set out in Article 163 (2) of the recast text of the General Law of Social Security adopted by Royal Legislative Decree 1/1994, of 20 June, homogenizing the rules applicable to both regimes in relation to the calculation of the retirement pension in the cases of prolongation of the active service.

The amounts of the family benefits of Social Security are set out below, of the economic subsidies provided for in the recast of the General Law on the Rights of Persons with Disabilities and of their Social Inclusion, approved by the Royal Decree of Law 1/2013 of 29 November and the care pensions and the update of the economic benefits recognized under Law 3/2005, of March 18, to persons of Spanish origin displaced abroad during the civil war. The application of the additional 30th of Law 27/2011, of August 1, on the updating, adequacy and modernization of the Social Security system is postponed. Rules are also introduced regarding the increase of the benefits due to the great invalidity of the Special Regime of the Armed Forces and the amount for the year 2015 of the social aid to those affected by the Human Immunodeficiency Virus (HIV) is fixed.

The economic rules concern, first and foremost, the legal interest of money, which is set for the year 2015 by 3.5 percent, and interest in late payment, which is set at 4.375 percent. The interest for late payment referred to in Article 38.2 of Law 38/2003 of 17 November, General of Grants, which will be 4,375 percent, is also fixed.

In relation to the Export Credit Insurance, the maximum limit of coverage for new contracts is established that can be guaranteed and distributed CESCE in the financial year 2015 in 9,000,000 thousand euros, excluding the Open Policies of Short Term, except those of Documentary Credits.

On the other hand, it is appropriate to reflect in the additional provisions of the Law the support for scientific research and technological development, with a double manifestation; on the one hand, the maximum amount of the line of financing is established for the support of the capitalization of companies of high technological content, created by the first section of the second provision of Law 6/2000, of 13 December, for which measures of stimulus to the family saving and small and medium enterprise are approved, with an amount of 18,579.76 thousand euros and of another, fixes the maximum amount of the support line for business projects of the technological base companies set up by paragraph 2 of the additional provision second of the same Law, which is set at EUR 20,446,76 thousand. Financial support is regulated for small and medium-sized enterprises with an allocation of EUR 57,425.48 thousand to the financing line provided for in the Additional Twenty-fifth of the Law No 2/2004 of 27 December 2005 on the General Budget of the State of 2005. On the other hand, the funding line aimed at encouraging the start-up of entrepreneurial projects promoted by entrepreneurs and ICT companies-Digital Agenda, created by Law 17/2012 of December 27 of the State General Budget for 2013 is given for this year with 15,000 thousand euros. In addition, support for young entrepreneurs is also regulated, where a contribution of € 20,446.16 000 is provided for the funding line created in the additional 20th of Law 39/2010 of 22 December, of the General Budget of the State for the year 2011.

On the other hand, financial support is maintained for university loans signed in accordance with Order EDU/3248/2010 of 17 December 2010 and accepted to the Cooperation Agreement signed on December 27, 2010 between the Ministry of Education and the Institute of Official Credit for the implementation of the extension of the period of lack and amortization of loans subscribed under the "ICO-Loans University 2010/2011" Line.

With regard to the promotion of foreign investment, an endowment is established for the Foreign Investment Fund of 40,000 thousand euros and an endowment to the Fund for Investment in the Foreign of Small and Medium-sized Enterprises, of 10,000 thousand euros. The maximum total amount of the operations that can be approved by the respective Executive Committees, is set at 300,000 thousand euros for the first one and at 35,000 thousand euros for the second. It also provides for the support fund for the promotion and development of infrastructure and services of the Autonomy and Care System, which in this year amounts to 5,000 thousand euros.

The precepts relating to the State Guarantee for works of cultural interest, which are temporarily transferred for exhibition in institutions of exclusive competence of the Ministry of Education, Culture and Sport and its bodies, are set out below. In addition, rules are established for the authorization of the indebtedness of the ADIF-High Speed entity by the Ministry of Finance and Public Administrations and a moratorium is granted to the state company Navantia S.A. for the reimbursement of the financing committed under the current collaboration agreement between the company and the Ministry of Industry, Energy and Tourism for the technological development of the S-80 submarine program.

In the tax area, the percentage of the performance of the radio public domain reservation fee to be received by the RTVE Corporation is fixed, and the collection of the collection fees of the National Identity and Passport Document is established for the activities developed by the National Mint and Timbre-Real Casa de la Moneda, in connection with the issue of such documents. The provisions relating to the allocation of quantities for the purposes of social interest and the financing of the Catholic Church are also included.

With regard to the Territorial Authorities, the forecast already included in previous exercises that the amount of the expenses for the health care to patients resident in Spain derived between Autonomous Communities, as well as those relating to the health care covered by the Fund of Assistance Guarantee is met by compensation of the positive or negative balances, resulting from their liquidation, corresponding to each Autonomous Community.

The limit of the management costs incurred by the Fund for the Financing of Payments to Providers 2, in accordance with Article 3.4 of Law 13/2014, of 14 July, of the transformation of the Fund for the Financing of Payments to Suppliers, which is set for 2015 at 22,414 thousand euros, is introduced by an additional Disposition. Also, payments made to account for the local and regional services transferred to the Generalitat de Catalunya.

On the other hand, the application of the provisions of article 2 ter 4 of the Organic Law 4/2000, of January 11, on the rights and freedoms of foreigners in Spain and their social integration, as well as the application of certain precepts of Law 39/2006, of 14 December, of the Promotion of Personal Autonomy and Attention to Persons in a Situation of Dependence and the Application of the Additional Provision Fifth of Law 56/2003, of 16 December, of Employment, on the Comprehensive Plan of Employment of the Canary Islands, is suspended during the financial year 2015. It also regulates the granting of nominative grants for the financing of the regular public transport of passengers from Madrid, Barcelona and the Canary Islands.

With regard to the financing of the Territorial Authorities, the criteria for the calculation of the rate of evolution of the tax revenues of the State referred to in Chapter I of Title VII of this Law of State General Budget are fixed. The refinancing of credit operations and the debt regime applicable to entities that are dependent on or linked to local authorities, as well as the coordination of credit operations in the cases of dissolution of the communities and consortia, is regulated.

In this exercise, an additional provision has been included to implement the payment of the compensation established in favour of certain Autonomous Communities, pursuant to Article 6.2 of the Organic Law 8/1980 of 22 September, of Financing of the Autonomous Communities, as a result of the state regulation of the Tax on Deposits in Credit Entities, as well as the payment of the collection of this tax to those Communities. Also in this exercise, an additional provision is introduced for the first time, which establishes the criteria for the practice of deductions or deductions from the resources of the financing schemes of the Autonomous Communities and Cities with Autonomy Statute made in accordance with the current regulations.

The public multi-purpose income indicator (IPREM) is determined for 2015, which is maintained in the same terms as the last financial year. On the other hand, in the same terms as in previous years, the reduction of 50% in the business price in the case of change in the job at risk during pregnancy or during natural lactation, as well as in cases of occupational disease, is maintained.

With regard to the State Employment Public Service, the rules regarding the management by this State of the actions, measures and programmes provided for in point (h) of Article 13 of Law 56/2003, of 16 December, of Employment are contemplated. On the other hand, the application of the funds from the vocational training quota to the financing of vocational training for unemployment is foreseen, with the aim of promoting and extending between the companies and the workers a training that responds to their needs and contributes to the development of an economy based on knowledge, in terms similar to those collected for the financial year 2014 and the application of the additional twentieth of Law 27/2011, of 1 August, on updating, adapting and modernizing the Social Security System is postponed.

It is established, on the other hand, the integration of the Registers of Property, Mercantile and Furniture in the Special Regime of Social Security of the Workers for Account Own or Autonomous, enabling the Government to dictate how many provisions are necessary for its regulatory development, thus fulfilling the mandate provided in the additional 30th of Law 22/2013, of 23 December, of General Budget of the State for the year 2014.

Finally, in order to facilitate the integration of certain Autonomous Bodies that are dependent on the Ministry of Defense, the budgetary regime is regulated for this exercise applicable to the integration process at the National Aerospace Technical Institute "Esteban Terradas" of the Autonomous Agency Canal of Hydrodynamic Experiences of El Pardo, of the Instituto Tecnológico "La Maranosa" and of the Army Engineers Laboratory "General Marva".

In addition, it is established that during 2015 State Agencies will not be created, except for the State Agency for Research, in any event that the creation of this Agency will not be able to increase public expenditure. On the other hand, the period provided for in Law 16/1985 of 25 June, in relation to the Inventory of the Furniture of the Church, is extended in one year, and a special standard is collected for the operation of the National Mint and the Royal Mint.

A number of transitional provisions are contained, on the one hand, to the compensation for residence of staff at the service of the State public sector and to personal and transitional allowances and other similar remuneration. On the other hand, in tax matters, a tax compensation is established for the collection of certain capital income with a period of generation of more than two years in 2014 and the application period for applying coefficients to update the cadastral values, as well as for the approval of the tax rate on the Real Estate Tax and the value of the securities.

As for the repeal provisions, a single Disposition of repeal of the additional fiftieth-eighth Disposition of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of June 20, is collected.

The Law closes with a set of final provisions, in which the modifications made to various legal norms are collected. In particular, the Law affects the modification of the text recast of the Law of Passive Classes of the State, approved by the Royal Decree of Law 670/1987, of April 30, of Law 13/1994, of June 1, of Autonomy of the Banco de España, of the recast text of the General Law of Social Security, approved by the Royal Decree of Law 1/1994, of 20 June, of Law 35/1995, of 11 December, of Aid and Assistance to victims of violent crime and against sexual freedom, of Law 17/2003, of 29 May, for which the Fund of goods seized by illicit trafficking of drugs and other crimes is regulated Related, Law 21/2003, July 7, Air Safety, Law 29/2003, guarantees and rational use of medicines and medical devices, Law 47/2003, of November 26, General Budget, of the Royal Legislative Decree 2/2004, of March 5, approving the text recast of the Law of the Local Government, of Law 9/2009, of 6 October, of extension of the duration of the paternity leave in the cases of birth, adoption or reception, of the Royal Decree-Law 8/2010, of 20 May, for which extraordinary measures are adopted for the reduction of the deficit published by Law 39/2010, of 22 December, of the General Budget of the State for 2011, of the consolidated text of the Law of Audit of Accounts, approved by Royal Decree Legislative 1/2011, of July 1, of Law 27/2011, of 1 August, on the updating, adaptation and modernization of the system of Social Security, of the recast text of the Law of Ports of the State and of the Merchant Navy, approved by Royal Decree-Law 2/2011 of 5 September, of the Royal Decree-Law 21/2012, of July 13, of measures of liquidity of the Public Administrations and in the financial field, of the Law 17/2012, of December 27, of the General Budget of the State for the year 2013, of Law 22/2013, of December 27, of the General Budget of the State for 2014 and of the Law 15/2014, of 16 September, of rationalization of the public sector and other measures of administrative reform.

The Law ends with the traditional provision regarding the management of budget appropriations in the area of Passive Classes and enabling the Government to carry out the regulatory development that it requires.

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 2015, 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 state agencies.

(e) The budgets of the public bodies whose specific rules give the appropriations in their expenditure budget a limited amount.

f) The budgets of the remaining entities in the State administrative public sector.

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

h) The budgets of state mercantile societies.

i) The budgets of the state public sector foundations.

j) The budgets of public entities and other public bodies of this nature.

Article 2. From the approval of the states of expenditure and revenue of the Entes referred to in points (a) to (e) 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 347,843,340,85 000, according to the distribution by programmes detailed in Annex I of this Law. The policy grouping of the credits for these programs is as follows:

	Thousands of
Justice	1.508.154.45
Defense	5,711.687.42
security and prison institutions	7.843.129.34
Policy	1,422,426,13
		131.658.531.37
Other economic benefits	10.943.652.91
services and social promotion	1.944.287.35
Job Promotion	4.746.361.41
	25,300.040.46
Access to Housing and Building Building	587.109.09
and administering Social Security	5.344.138.14
3.863.831.98
2.272.862.88
	Culture	749,057.51
Agriculture, fisheries and power	8.579,917.72
	Industry and energy	6.027.761, 96
Trade, Tourism, and SMB	963.301.86
Grants	1.340.469.26
Infrastructures	6.150.015.23
Research, development and innovation	6.395.150, 74
	Other economic activities	927.489.59
High address	612.823.51
Services	28.417.46.84
and tax administration	1.877.804, 10
to Other Public Administrations	47.165.889.60
Public Debt	35,490.000.00

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:

	Economic
	I to VII Revenue no financials	Chapter VIII Financial Assets	Total Revenue
Status	133.049.327.24	7.704.50,32	140.753.827.56
bodies	647.921.74	Social
	Table_table_der" > 113.133.775, 31	9.835.383.19	122.969.158.50
Agencies	326.705.96	349.236.59	675.942.55
1.e agencies) of this Act	188.729.70	40.065.51	228.795.21
Total	279.742.143.28	18.577.107.35	298.319.250.63

Three. For internal transfers between the Entes referred to in paragraph 1 of this Article, appropriations of 36,924,401,73 thousand are approved with the following breakdown by Entes:

Thousands of Euros

Social Security

	Transfers	Target
			Autonomous Bodies	Security Social	State Agencies	Item Bodies 1.e) of this Law	Total
	-	12.717.517.31	13.073.146.24	712.962.99	5.526.853.30	32,030.479.84
bodies	241.702, 11	62.770.24	72.562.92	1.793.38	-	378,828.65
Agencies	260.366.00	1,167.14	-	-	-	-
160.271.15	1.590.80	4.091.698.15	-	-	4.253.560.10
Art Organisms. 1.e) of this Law	-	-	-	-	-	-
	662.339.26	12.783.045.49	17.237.407.31	714.756, 37	5,526.853.30	36,924.401.73

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:

	Economic
	I to VII Expenses not Financial	Chapter VIII Assets financials	Total Expenses
Status	161.992.252.38	28.926.914.39	190.919.166.77
bodies	46.486.439.11	12.230.16	46,498.669.27
Social Security	136.815.574, 18	3.391,984.93	140.207.559.11
Agencies	577.91	1.386.698.92
1.e) of this Law	5.754.252.35	1.396.16	5.755.648.51
Total	352.434.639.03	32.333.103.55	384.767.742.58

Five. For the depreciation of financial liabilities, appropriations are approved in Chapter IX of the states of expenditure of the Entes referred to in paragraph One, in the amount of 92,233,134,67 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 40,719.120 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 credits approved in Article 2 (1) of this Law, amounting to 347,843,340.85 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 298,319,250,63 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. Of the budgets of the Entes referred to in points (f), (g), (h), (i) and (j) of Article 1 of this Law.

One. The budgets of the remaining entities in the State administrative public sector listed in Annex VIII 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.

Two. The budgets of the public undertakings and the public bodies specified in Annex IX 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 applicable to them.

Three. The budgets of state-owned commercial companies with a majority of public capital are approved, which collect their estimates of expenditure and estimates of income, presented individually or consolidated with the group of companies to which they belong, 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 State's General Budget.

Four. The budgets of the state public sector foundations that collect their estimates of expenditure and revenue forecasts as listed in Annex X are approved.

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

Article 6. 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.

Article 7. Budget of the Consorcios of the Additional Disposition 9 of Law 47/2003 of 26 November, General Budget.

According to the Additional Disposition 9 of Law 47/2003, of November 26, General Budget, the operating and capital budgets of the Consorcios in which the percentage of participation of the State Public Sector is equal to or greater than that of each of the remaining Consorcated Public Administrations are joined to this Law.

CHAPTER II

Rules for amending and implementing budget appropriations

Article 8. General principles.

For the year 2015, the modifications of the budget credits authorized 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 Authority to which it relates, as well as the programme, article, concept and sub-concept, if any, affected by it.

Third. Credit transfers and bookkeeping carried out between or under Articles 40 to 43 and 70 to 73 of the economic classification of expenditure shall be carried out through the budget programme 000X 'Internal transfers'.

Article 9. Binding appropriations.

One. The following credits shall be considered binding in the budget of the State, Autonomous Bodies, State Agencies and other Public Bodies in the budget of the State during the year 2015:

1. The appropriations entered to meet the obligations of previous financial years, with the level of economic disaggregation with which they appear in the statement of expenditure.

2. Appropriations 162.00 'Training and further training of staff' and 162.04 'Social action'.

Two. With exclusive validity during the year 2015, it will be considered binding in the budget of the State, Autonomous Bodies and other Public Bodies the credit 221.09 "Labors of the National Factory of Currency and Timbre".

Three. The following credits shall be considered as binding for the year 2015:

1. Credit 16.03.132A.221.10 "To the National Currency and Timbre Factory for the affectation of DNI and passport fees."

2. In the Budget of Section 20 "Ministry of Industry, Energy and Tourism", 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", for the Service 12 "Secretariat of State of Telecommunications and for the Information Society", program 467 G "Research and Development of the Information Society" and 467 I "Technological innovation of telecommunications".

The bookings to be carried out in the framework of the public calls made under the link levels established in this article, when the recipients are the autonomous agencies, state agencies and public bodies of Article 1 (e) of this Law, will have to be carried out from the program 000X "Internal Transfer", processing, if necessary, the corresponding credit transfers.

3. Credit 26.18.231A.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.

4. In the budget of Section 27 "Ministry of Economy and Competitiveness", 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", for the following services and programmes: Service 13 "Directorate-General for Scientific and Technical Research", programme 463B "Promotion and coordination of scientific and technical research", Service 14 "Directorate-General for Innovation and Competitiveness", programme 467C "Research and technological-industrial development".

In the budget of the body 27.104 "National Institute of Agricultural and Food Research and Technology", it will link at the level of Chapter, with the exception of the nominative grants and without prejudice to its specification at the level of the concept in the states of expenditure, the budgetary appropriations entered in Chapter 7 "Transfers of capital" for the program 467D "Agricultural research and experimentation".

In the budget of the body 27.107 "Health Institute Carlos III" will link at the level of chapter, with the exception of the nominative grants and without prejudice to its specification at the level of concept in the states of expenditure, the budgetary appropriations entered in Chapter 7 "Transfers of capital" for the program 465 "Health Research".

The bookings to be carried out in the framework of the public calls made under the link levels established in this article, when the recipients are the autonomous agencies, state agencies and public bodies of Article 1 (e) of this Law, will have to be carried out from the program 000X "Internal Transfers", processing, if necessary, the corresponding transfers of credits under the provisions of article 10.Five of this Law.

Article 10. Specific powers with regard to budgetary changes.

One. With exclusive validity for the year 2015, the Minister of Finance and Public Administrations correspond to the following specific competences in terms of budgetary changes:

1. To authorise transfers affecting the appropriations referred to in Article 9 (2) of this Law.

2. Authorize transfers to be carried out under credit 26.18.231A.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", when directed to other ministerial departments.

3. Allow credit generations to create new concepts in chapters 4 "Current transfers" and 7 "Capital transfers" or for other chapters where they are not previously covered by the codes that define the economic classification.

4. 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 Scientific and Technical Research and the Strategic Fund for Scientific and Technological Infrastructures.

5. To authorize credit transfers between services or self-employed bodies of different ministerial departments, where this is necessary to make the redistribution, reallocation or mobility of the personnel or the staff members effective, in the cases provided for in Chapter IV of Title III 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 In March, as well as to make effective the forced mobility of the staff of the General Administration of the State in accordance with the regulations that apply to them.

6. Authorise the credit changes to be made in the budget of the State Employment Public Service which affect the appropriations specified in paragraphs (b), (c), (d), (e), (f), (g), (h) and (i) of Annex II. Second. Eight.

7. To authorise, in the budget of the self-employed bodies, the generations of credit for the income of the State legally affected to finance actions of the autonomous body concerned.

Two. For the year 2015, it is for the Minister of Defence 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 the provision of hospital services, as well as from income from supplies of food, fuels or food supplies duly authorised, and services to armies of countries integrated into NATO and those from services and sales services carried out by the caballar farming service of the Armed Forces.

Three. With exclusive validity for the year 2015, the Minister of Health, Social Services and Equality is responsible for authorizing the generations of credit 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 Twenty-second Disposition 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 in the expenditure budget of the National Institute of Health Management, for the generation of credit that would have occurred as a result of the provisions of the previous paragraph, the Minister of Health, Social Services and Equality may authorize the credit extensions that are necessary in the expenditure budget of that Entity.

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

Four. The following specific competences for budgetary changes are the responsibility of the Minister for Economic and Competitiveness for the year 2015:

Authorize in the budget of your department the credit transfers that affect the current transfers and internal capital, when these are the result 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 "Research and technological-industrial development".

Five. The Director of the Carlos III Health Institute is entitled to authorize in the budget of the aforementioned body the credit transfers that affect the current transfers and internal capital, as soon as these are the result of the granting of aid to public bodies in the framework of public calls and are financed from the 465th "Health Research" program.

Six. With exclusive validity for the year 2015, in the case of changes of credit in the budget of the public bodies of Article 1 of this Law, the financing of which is to be carried out from the State expenditure budget, both modifications shall be agreed by means of the procedure applicable to that of the State.

Seven. The Government shall forward to the General Cortes, through its budgetary office, quarterly information on all transfers referred to in this Article, identifying the items concerned, their amount and purpose. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

Article 11. Of the budgetary constraints.

One. The limitation for carrying out credit transfers from capital to current operations, as referred to in Article 5 (2) (a) of Law 47/2003, of 26 November, General Budget, shall not apply for 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 and the Strategic Fund for Scientific and Technological Infrastructures.

(c) Those resulting from the budget of the Institute of Housing, Infrastructure and Defense Equipment to enable the State of funds to meet operational and investment needs of the Armed Forces.

Two. The limitations set out in Article 5 (2) (b) of Law 47/2003 of 26 November, General Budget, shall not apply where the transfers are made in use of the authorisation contained in Article 10 (2), (4) and (5) of this Law.

Three. With exclusive validity for the year 2015, the credit generations that assume increases in the credits for performance incentives and whose authorization is not the responsibility of the Minister of Finance and Public Administrations, will require prior favorable report from the Department of Finance.

Four. With exclusive effect for the year 2015, the limitations contained in Article 50 of Law 47/2003, of 26 November, General Budget, regarding the financing of the credit extensions to be carried out in the budget application 27.04,923O.351 "Coverage of risks in guarantees provided by the Treasury, including the risks of previous years" and in the budget application 27.04,923O.355 "Compensations derived from the execution of guarantees against the Treasury", when they are the result of the financial measures contained in the Royal, will not apply. Decree-Law 7/2008, of 13 October, of Urgent Measures in Economic and Financial Matters in relation to the Plan of Action Concerted of the Countries of the Euro Zone, the additional twentieth of Law 54/1997, of 27 November, of the Electrical Sector, in the additional Disposition second of the Royal Decree-Law 9/2009, of June 26, on bank restructuring and strengthening of the own resources of the credit institutions, in the only article of the Royal Decree-Law 9/2010, of 28 May, for which the General Administration of the State is authorized to the granting of guarantees to certain financing operations in the framework of the European financial stabilisation mechanism, in paragraph Dos.b) of Article 49 of Law 39/2010 of 22 December 2010, of the General Budget of the State for the year 2011, in paragraph Dos.e) of Article 52 of Law 2/2012 of 29 June 2012 of the General Budget of the State for the year 2012, and in paragraph Dos.b) of Article 54 of Law 17/2012 of 27 December 2013 on the General Budget of the State for the year 2013.

Five. The Government shall communicate quarterly to the General Cortes, through its budgetary office, the operations of the implementation of the State Budget, carried out in that period of time, for the purpose of reporting compliance with the provisions of this Article. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

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 2015 may be incorporated into the appropriations for the financial year 2015.

CHAPTER III

From Social Security

Article 13. 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 214,987.51 thousand euros, and one for capital operations, amounting to 11,191.18 thousand euros, and with any other income affected to that Entity, for an estimated amount of 1,097.46 thousand euros.

Two. The State contributes to the Social Security system 7,563,020,00 thousand euros in order to attend to the financing of the supplements for the minimum of the pensions of said system.

The pace of implementation of this appropriation to finance the pension minimums will be adapted to the financial needs of the General Treasury of Social Security and to the needs arising from the implementation of the State Budget, for which the favorable report of the Ministry of Finance and Public Administrations for each of the funds will be required.

Three. The budget of the Institute of Older and Social Services will be financed in the year 2015 with contributions from the State for current operations amounting to 3,723,490,05 thousand euros and for capital operations for an amount of 6,125.00 thousand euros, as well as for any other income affected to the services provided by the institution, for an estimated amount of 56,860.19 thousand euros.

Four. The non-contributory health care of the Social Institute of the Navy will be financed with two contributions from the State, one for current operations for an amount of 2,855.00 thousand euros, and one for capital operations for an amount of 20,00 thousand euros. In addition, the social services of the Institute will be financed by the State's contribution, through a current transfer of EUR 13,455.01 thousand and a transfer for capital operations amounting to EUR 1,200,00 000.

CHAPTER IV

Information to the General Courts

Article 14. Information to the General Courts on investment and public expenditure.

Without prejudice to the power of the General Courts to request information from the Government that they deem appropriate, the General Intervention of the State Administration, on a monthly basis, will make available to the General Cortes, through its budgetary office, information on the implementation of the Budgets. With the same periodicity, procedure and addressee, the General Intervention of Social Security shall transmit information on the implementation of the budgets of the entities that make up the Social Security system. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

In addition, the General Intervention of the State Administration, on a half-yearly basis, will make available to the General Cortes, through its budget office, regionalized information on the degree of execution of the real investment of the State Public Sector.

TITLE II

From budget management

CHAPTER I

From managing your teaching budgets

Article 15. Economic module for the distribution of public funds for the support of concerted centers.

One. In accordance with the second and third paragraphs of Article 117 and the Additional 22nd of the Organic Law 2/2006 of 3 May of Education, the amount of the economic module per school unit, for the purpose of distributing the total amount of public funds allocated to the support of the centres for the year 2015 is set out in Annex IV of this Law.

In order to comply with the provisions of Article 116.1 in conjunction with Article 15.2 of Organic Law 2/2006 of 3 May of Education, the units which are designed in the teaching of Child Education shall be financed in accordance with the economic modules set out in Annex IV.

The Mid-Grade and Higher Grade Training Cycles will be funded according to the economic modules set out in Annex IV. In the case of other expenditure of those concerted vocational training units which are authorized for a ratio of less than 30 pupils per school unit, a reduction coefficient of 0,015 shall be applied for each of the least-authorised students.

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 Basic Vocational Training Cycles shall be financed in accordance with the economic module set out in Annex IV. The concerts of the Basic Professional Training Cycles, will be general in nature, as provided for in Article 116.6 of the Organic Law 2/2006, of Education, as amended by paragraph Seventy of the Organic Law of December 9, of 9 December, for the improvement of the educational quality.

The first course of the Basic Professional Training Cycles will be implemented in the school year 2014/2015, course in which the offer of compulsory modules of the Programs of Initial Professional Qualification will be suppressed, according to the final Disposition fifth, point 4, of the Organic Law 8/2013, of December 9, for the improvement of the educational quality.

By way of exception, lessons can be drawn from initial vocational qualification programmes, provided that these lessons correspond to the second course of a programme of two academic courses initiated in the academic year 2013/2014 and include, in addition to the voluntary modules, specific modules associated with a level 1 qualification of the National Catalogue of Professional Qualifications.

Also, the concerted units in which the teaching of Baccalaureate is delivered shall be financed in accordance with the economic module set out in Annex IV.

The Autonomous Communities may adapt the modules set out in that Annex to the requirements arising from the curriculum established by each of the teachings, provided that this does not result in a decrease in the amounts of these modules in any of the amounts in which they differ, as set out in this Law.

The remuneration of the teaching staff will be effective from 1 January 2015, 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 level of education in the agreed centres. 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 signature of the corresponding Convention occurs, considering that these payments to account will have effect from January 1, 2015. The component of the module for 'Other Expenditure' shall take effect from 1 January 2015.

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; the centres may 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 1,300 or 1,400 hours, the educational authorities may establish the payment of the item of other expenditure for the second course, fixed in the module referred to in Annex IV, together with the one corresponding to the first course. This does not imply an increase in the overall amount resulting.

Two. Teachers who have concerted units in all the courses of compulsory secondary education will be provided with the funding of the educational guidance services referred to in article 22.3 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 institutions shall be entitled to the corresponding working day of the said professional, depending on the number of compulsory secondary education units which are in agreement. In the field of their competences and in accordance with their budgetary resources, educational administrations will be able to increase the funding of educational guidance services.

Three. In the field of their competences, the educational authorities may establish the appropriate teacher/unit relationships to impart the current curriculum at each level of the concert, calculated on the basis of a teacher's 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.

Likewise, the Administration will not assume the salary increases, fixed in collective agreement, that assume a higher percentage than the increase established for the teaching staff in 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 educational administrations may, in the field of their competences, 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 centers, as a consequence of the regulations in force in the field of educational concerts.

Five. The concerted 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 Organic Law 2/2006 of 3 May 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) Higher education cycles: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2015.

(b) Baccalaureate: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2015.

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 that in 2014 are authorized to receive quotas higher than those indicated may be maintained for the financial year 2015.

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, and the competent educational authorities may establish the necessary regulation in this respect.

Seven. Financing of concerted education in the cities of Ceuta and Melilla: in order to provide the centres of the management teams with the terms laid down in Article 117.3 of the Organic Law 2/2006 of 3 May of Education, 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 each 16 of the compulsory secondary education units, the amount of the economic module per unit for the territorial scope of the cities of Ceuta and Melilla shall be as set out in Annex V.

Eight. This article will be fully applicable to the financing of all the centres, including those of differentiated education, which are home to students of only one sex, regardless of the model for the grouping of pupils who perform the teaching centres in the exercise of their competences.

Article 16. Authorization of personnel costs of the National University of Distance Education (UNED).

Under the provisions of the Additional Provision of Organic Law 6/2001, of 21 December, of Universities, and subject to the provisions of Title III of this Law, the costs of teaching staff (official and contracted) and the staff of administration and services (fixed official and employment) of the National University of Distance Education (UNED) for the year 2015 and the amounts shown in Annex VI of this Law are authorized.

CHAPTER II

From the Budget Management of Health and Social Services

Article 17. 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 Finance and Public Administrations 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 affecting staff expenditure or other budgetary appropriations as listed 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 18. Application of remnants of Treasury 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 spending budget of the Institute of Older and Social Services. They may also be used to finance possible modifications in the following financial year.

However, in 2015, the remaining cash flow that could be generated as a result of the State's surplus of non-contributory pension and retirement pensions for 2014, which are certified by the General Intervention of Social Security, can only be applied to the financing of inadequacies that may arise in the appropriations for non-contributory pensions for invalidity and retirement.

CHAPTER III

Other budgetary management rules

Article 19. State Tax Administration Agency.

One. The percentage of gross collection participation obtained in 2015 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 five per 100.

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 Finance and Public Administration, the amount of which shall be the result of applying the percentage indicated in the preceding paragraph.

Three. The collection derived from the acts of liquidation and management collected or from other administrative acts agreed or dictated by the State Agency of Tax Administration, applied to the State Revenue Budget in December 2014, may generate credit in the same concept, or equivalent, of the State Budget for 2015, in the percentage set out in paragraph One of this article, according to the procedure provided for in the Order of 4 March 1993, which develops Article 97 of Law 39/1992, of the General Budget of the State for 1993.

TITLE III

From staff expenses

CHAPTER I

From staff expenses to public sector service

Article 20. 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 Chapter, they constitute the public sector:

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

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

c) Local Corporations and Dependent Bodies.

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) Public commercial companies, with the understanding of those in which the direct or indirect participation in their social capital of the administrations and entities listed in this article is greater than 50 percent.

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

h) Public sector foundations and consortia mainly participated by the administrations and agencies that make up the public sector.

i) The Banco de España in the terms laid down in Law 13/1994, of 1 June, of Autonomy of the Banco de España.

Two. In 2015, the remuneration of staff at the service of the public sector will not be able to experience any increase compared to those in force at 31 December 2014, in terms of homogeneity for the two periods of comparison, both in terms of personnel personnel and the age of the same.

Three. During the financial year 2015, the administrations, entities and companies referred to in paragraph 1 of this Article may not make contributions to pension, employment, or collective insurance contracts that include the coverage of the retirement contingency.

By way of derogation from the foregoing paragraph and provided that no increase in the wage bill of the Reference Administration occurs, in the terms set forth in this Law, the aforementioned Administrations, entities and companies may carry out collective insurance contracts that include the coverage of contingencies other than that of retirement. In addition, and provided that no increase in the wage bill of that Administration occurs, in the terms set out in this Law, they may make contributions to employment pension plans or collective insurance contracts that include the coverage of the retirement contingency, provided that the aforementioned insurance plans or contracts had been entered into before 31 December 2011.

Four. The labour force wage bill, which cannot be increased in 2015, is made up of all the salary and extranalarial remuneration and the social action expenses incurred by such staff in 2014, in terms of homogeneity for the two periods of comparison, taking into account the provisions of paragraph 2 of this Article.

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.

Five. 1. The officials to whom Article 76 of the Basic Staff Regulations of Public Employment and included in the scope of Law 30/1984, of 2 August of 2 August, in the terms of the Fourth Final Disposition of the Basic Staff Regulations or of the Laws of Public Service dictated in the development of that State, shall receive, in the form of salary and triennial, in the ordinary payroll from January to December 2015, the amounts referred to in the following items:

/Subgroup Act 7/2007	Euro Pay	Euro Trienes
A1	13.308.60	511.80
A2	11.507.76	417.24
B	10.059.24	366.24
	8.640.24	315.72
C2	7.191.00	214.80
E (Law 30/1984) and Pools Professionals (Act 7/2007)	6.581.64	161.64

2. The officials referred to in the preceding paragraph shall, in each of the extraordinary pages of the months of June and December in the year 2015, receive the amounts shown below:

/Subgroup Act 7/2007	Euro Pay	Trienes euros
A1	684.36	26.31
A2	699.38	25.35
B	724.50	26.38
C1	622.30	22.73
C2	593.79	17.73
(Law 30/1984) and Pools Professionals (Act 7/2007)	548.47	13.47

Six. For the purposes of the above paragraph, the remuneration to be paid by the public officials that until the Law of General Budgets of the State for the year 2007 have been referred to the titling groups provided for in Article 25 of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, are referenced to the groups and subgroups of professional classification established in article 76 and Transitional Disposition third of the Law 7/2007, of April 12, for which the Basic Staff Regulations of the Public Employee are approved, without experiencing other variations that are derived from this Law. The equivalences between the two classification systems are as follows:

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

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

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

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

Group E Law 30/1984: Professional Groups Act 7/2007.

Seven. The provisions of the preceding paragraphs shall be without prejudice to any remuneration which, in a singular and exceptional manner, is essential for the content of the posts, the variation in the number of staff assigned to each programme or the degree of achievement of the objectives set out therein.

Eight. Agreements, agreements or pacts involving remuneration growth should be subject to appropriate adjustment, with the provisions laying down any type of increase inapplicable.

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

Ten. The limits laid down in this Article shall apply to the remuneration of the commercial contracts of the public sector staff.

Once. This article is of a basic nature and is dictated by Articles 149.1.13 and 156.1 of the Constitution. In addition, paragraph Three is issued in application of the provisions of Article 29 of Law 7/2007, of 12 April, of the Basic Staff Regulations.

Article 21. Offer of Public Employment or other similar instrument of management of the provision of personnel needs.

One. 1. During the financial year 2015, the public sector defined in the previous article will not proceed, except for public commercial companies, public sector foundations and consortiums mainly participated by the Administrations and Agencies that make up the Public Sector, which will be governed by the provisions of the additional tenth fifth, tenth and tenth seventh, respectively, of this Law and the Constitutional Organ of the State, to the incorporation of new personnel, except that which may be derived from the execution of selective processes. corresponding to the Public Employment Offerings of previous exercises or of military positions of Troop and Marineria necessary to reach the troops fixed in the Additional Disposition tenth fourth.

The limitation contained in the preceding paragraph reaches the places incurred in the processes of consolidation of employment provided for in the transitional provision fourth of the Basic Staff Regulations.

2. While respecting, in any event, the budgetary availabilities of Chapter I of the corresponding expenditure budgets, the limitation contained in the preceding paragraph shall not apply to the following sectors and administrations in which the replacement rate shall be fixed up to a maximum of 50%:

A) To the Public Administrations with educational competences for the development of the Organic Law 2/2006, of May 3, of Education, in relation to the determination of the number of places for the access to the bodies of teaching officials.

B) To the Public Administrations with health competencies regarding the places of hospitals and health centers of the National Health System.

C) To the State Security Forces and Corps, to those Autonomous Communities that have their own Autonomous Police Corps in their territory, and in the area of Local Administration to the personnel of the Local Police, in relation to the coverage of the corresponding places.

In the case of the places corresponding to the personnel of the local police, one hundred percent of the rate of replacement of the personnel may be reached, provided that they are local entities that meet or do not exceed the limits that the legislation of the Local Government or, where appropriate, the General Budget Laws of the State, in matters of authorization of operations of indebtedness, establishes. They shall also comply with the principle of stability referred to in Article 11.4 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability both in the settlement of the budget for the previous year and in the current budget. With regard to the latter, the Entity shall adopt an Agreement of the Plenary or Competent Body requesting the replacement of the vacant places and showing that the implementation of this measure does not put at risk compliance with the objective of budgetary stability. This paragraph must be accredited by the corresponding Local Entity before the Ministry of Finance and Public Administrations, prior to the approval of the call for places.

In the case of the seats corresponding to the personnel of the Autonomous Police, one hundred percent of the rate of replacement of the personnel will be able to be reached, in the case of Autonomous Communities that meet the objectives of budgetary stability and public debt established in accordance with the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, both in the liquidation of the budget of the previous immediate financial year, and in the current budget.

D) To the Armed Forces in relation to the positions of the military and the military of complement in accordance with the provisions of Law 39/2007, of 19 November, of military career.

E) To the Public Administrations regarding the control and control of tax, labor, public subsidies and social security fraud, and the control of the efficient allocation of public resources.

F) To the Public Administrations regarding legal advice and the management of public resources.

G) In the Administration of Justice, taking into account the special circumstances of the situation of coverage of its places, the maximum number of places to be authorized according to the total number of approved staff places budgeted, and which have been occupied by interim officials for at least the last three years, shall be computed, with the authorization of Public Employment in those Corps of officials in which the percentage of the places with this type of occupation exceeds 15% of the total and in a maximum number that, accumulated for All Bodies shall not exceed 20% of the vacancies.

H) To the Public Administrations regarding the coverage of the places corresponding to the personnel of the services of prevention and extinction of fires.

In the case of the places corresponding to the personnel of the services of fire prevention and extinction and rescue, it will be possible to reach one hundred percent of the rate of replacement of personnel provided that they are local Entities that meet or do not exceed the limits that establishes the legislation of the Local Authorities or, where appropriate, the Laws of the General State Budget, in matter of authorization of operations of indebtedness. They shall also comply with the principle of stability referred to in Article 11.4 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability both in the settlement of the budget for the previous year and in the current budget. With regard to the latter, the Entity shall adopt an Agreement of the Plenary or Competent Body requesting the replacement of the vacant places and showing that the implementation of this measure does not put at risk compliance with the objective of budgetary stability. This paragraph must be accredited by the corresponding Local Entity before the Ministry of Finance and Public Administrations, prior to the approval of the call for places.

I) To the Public Administrations in relation to the places of research staff doctor of the Bodies and Scales of the public research bodies, defined in Law 14/2011, of 1 June, of Science, Technology and Innovation.

In addition, a total of 25 places in the Public Research Bodies are authorized, for the recruitment of medical research staff, with certificate I3, in the form of a distinguished researcher, as permanent work staff in these agencies, after accreditation that the Public Employment Offer of these places does not affect the limits set in the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

The research agencies of other Public Administrations are also authorized to recruit research personnel who have passed an evaluation equivalent to certificate I3, in the form of distinguished researcher, as permanent staff in these agencies, after accreditation that the offer of public employment of these places does not affect the limits set in the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

(J) To the places of the University of the University of Catedráticos and of University Professors and to the places of staff of administration and services of the Universities, provided that the corresponding calls are authorized by the Public Administrations of which the corresponding calls are authorized, after accreditation that the offer of public employment of the mentioned places does not affect the fulfillment of the objectives of budgetary stability established for the corresponding University, nor of the other limits set in the Law Organic 2/2012, of 27 April, Budgetary Stability and Financial Sustainability.

Within the limit of the replacement rate for the University and University Teachers ' Bodies, as provided for in the previous paragraph, each University will be required to allocate at least 15 percent of the total number of places it offers, to the hiring, as a fixed workforce, of research staff who have completed the Ramon and Cajal Program and have obtained the I3 certificate. Of the remaining places offered, each University may allocate a portion of the same for the income as a professor hired doctor, in the terms provided for in Article 52 of the Law of 21 December of 21 December of the Law of 21 December 2001.

K) to the general government in respect of the supervision and inspection of the securities markets and of those involved.

L) To air safety positions, in respect of personnel conducting inspection and surveillance activities of air safety and flight operations, and to staff positions in relation to maritime safety, which carries out maritime salvage and prevention and the fight against marine pollution.

M) To the Prison Administration.

N) To the Nuclear Security Council in relation to the positions of official of the Higher Scale of the Body of Nuclear Safety and Radiological Protection that perform functions of direction, study and evaluation, inspection and control of the radioactive and nuclear facilities.

3. In order to calculate the rate of replacement of staff, the maximum percentage referred to in the preceding paragraph shall apply to the difference between the number of fixed employees who, during the financial year 2014, ceased to provide services in each of the sectors, areas, bodies or categories provided for in the preceding paragraph and the number of fixed employees who have been incorporated therein in that financial year, for any cause, other than those arising from offers of public employment, or re-entered from situations which do not involve the reserve of posts of work. For these purposes, the cessation shall be computed in the provision of services by retirement, retirement, death, resignation, statement of leave without reserve of job, loss of the status of career officer or the termination of the contract of employment or in any other administrative situation which does not involve the reserve of a job or the collection of remuneration from the Administration in which it is terminated.

They will not count within the maximum number of places derived from the rate of replacement of staff, those places that are called for their provision through internal promotion processes.

Two. During the year 2015, temporary staff shall not be recruited, or the appointment of temporary staff or temporary staff shall be made except in exceptional cases and to cover urgent and non-deferred needs which shall be restricted to the sectors, functions and professional categories which are considered to be a priority or which affect the functioning of the essential public services.

Three. The Public Employment Offer of the sectors mentioned in Section Uno.2 of this article, which corresponds to the General Administration of the State, its public bodies and other state public entities will be approved by the Government, on the initiative of the Departments or Competent Bodies and on a proposal from the Ministry of Finance and Public Administrations. In the case of the Armed Forces, the approval will be submitted to the Ministry of Finance and Public Administration, and on a proposal from the Minister of Defense. In all cases, the prior assessment and report on the impact on staff costs will be necessary.

During 2015, no vacancies or vacancies will be authorized for job staff of public entities in the public sector and public sector entities except in exceptional cases and to cover urgent and non-deferred needs that will require the prior and express authorization of the Ministry of Finance and Public Administrations through the Secretariat of State for Budgets and Expenses and Public Administrations. Likewise, in order to allow for the proper optimization of the human resources existing in the public sector, both Secretariats of State will be able to authorize the autonomous agencies and state agencies, the public entities and public entities, to hire official or fixed labor personnel to be assigned to Departments or Public Bodies of the state public sector. The Ministry of Finance and Public Administrations will determine the procedure by which advertising and free competition will be guaranteed in this type of hiring. Contracts concluded under this paragraph shall be entitled, from the date of their conclusion, to continue to receive the supplement of seniority in the same amount as it was received by the Ministerial Department or the Public Body of provenance.

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

Likewise, the conclusion of contracts for making available to temporary work companies can only be formalized under the conditions of paragraph Two of this article and will require the prior authorization of the Ministry of Finance and Public Administrations.

The hiring of permanent or temporary staff abroad under local law or, where applicable, Spanish legislation, will require prior authorization from the Ministry of Finance and Public Administration.

Five. The validity of the authorization contained in paragraph Uno.2 of this article shall be conditional on the places resulting from the application of the rate of replacement defined in paragraph Uno.3, to be included in an Offer of Public Employment which, in accordance with the provisions of Article 70 (2) of Law 7/2007, of 12 April, of the Basic Staff Regulations shall be approved by the respective governing bodies of the Public Administrations and published in the Official Gazette of the Autonomous Community or, where appropriate, of the State, before the end of the year 2015.

The validity of the authorisation contained in paragraph 2 of this Article shall also be conditional on the call for seats being made, by publication in the Official Journal of the Autonomous Community or, as the case may be, by the State, within the term of three years, from the date of publication of the Public Employment Offer in which the places are included, with the requirements laid down in the preceding paragraph, in accordance with the provisions of Article 70 (1) of Law 7/2007 of 12 April 2007 on the Basic Staff Regulations. Public Employee.

Six. The rate of replacement of staff corresponding to one or more of the priority sectors defined in Article 21 (1) may be accumulated in other or other sectors of the sectors referred to in that provision or in those bodies, scales or professional categories of one or more of those sectors, the coverage of which is considered to be a priority or which affects the functioning of the essential public services.

Seven. Paragraphs One, Two, Five and Six of this article are of a basic nature and are dictated by the Constitution's articles 149.1.13. and 156.1.

CHAPTER II

Of the remuneration schemes

Article 22. Remuneration of the High Charges of the Government of the Nation, its Advisory Bodies, the General Administration of the State, and other management personnel.

One. In 2015, the salaries of the High Charges of the Government of the Nation and its Advisory Bodies will not be increased from 31 December 2014, thus being established in the following amounts, referred to twelve monthly payments, without the right to extraordinary payments, and without prejudice to the remuneration for seniority that could correspond to them according to the current regulations:

	Euros
President	78.185.04
Vice President	73.486.32
Minister	68,981.88
State Council President	77,808.96
President of the Economic and Social Council	85,004.28

Two. In 2015, the remuneration of the Secretaries of State, Deputy Secretaries, Directors General and assimilated will not be increased from the current ones to 31 December 2014, thus being established in the following amounts of salary and complement of destination, referring to twelve monthly payments, and specific annual supplement that will become due in accordance with the provisions of article 26.2 of Law 51/2007, of December 26, of the State Budget for 2008.

	Secretary of State and assimilated (Euros)	Assistant and assimilated (Euros)	Director General and assimilated (Euros)
	12.990.72	13.054, 68	13.117.44
Add-on	21.115.92	17.080.44	13,814.76
Add-on	32.948.67	29.316.27	23.900, 13

The extraordinary pagas of the months of June and December shall include, each of them, in addition to the amount of the monthly destination supplement to be collected in accordance with the provisions of the preceding paragraph and table, the amount of salary that is collected in the following table:

	Secretary of State and assimilated (Euros)	Assistant and assimilated (Euros)	Director General and assimilated (Euros)
	655.84	703.38	751,45

Such High Charges will receive the supplement of productivity that, if necessary, and in accordance with the provisions of article 24.Uno.E) of this Law, assign them the holder of the Department, within the credits provided for this purpose. The amount allocated to the High Charges shall not increase, in annual and homogeneous terms of number and type of charges, in relation to that allocated to 31 December 2014, and without prejudice to the fact that the individual amounts paid may be different in accordance with the regulatory rules for this supplement.

Three. In 2015, the remuneration of the following positions shall not be increased by 31 December 2014: the Presidents of the State Agencies; the Presidents and Vice-Presidents of the public entities and other public entities or, where appropriate, the Directors-General and Directors of the said bodies, where the exercise of the highest level executive functions is appropriate. It is up to the Minister of Finance and Public Administrations to set such remuneration, without exceeding the maximum limits provided for in Royal Decree 451/2012 of 5 March 2012, which regulates the remuneration of the maximum responsible and managerial staff in the public sector and other entities and in the orders issued pursuant to it.

The remuneration of the maximums responsible for the foundations of the state public sector and the consortia mainly participated by the General Administration of the State and its Agencies shall be fixed in accordance with the provisions of Royal Decree 451/2012 of 5 March 2012 and the orders issued pursuant to it, without being able to experience any increase in respect of those in force at 31 December 2014.

Four. The provisions of paragraphs Two and Three of this Article shall not affect the collection, in fourteen monthly instalments, of the remuneration for seniority which may correspond in accordance with the rules in force.

Five. 1. In 2015, the remuneration of the Permanent Directors and the Secretary General of the State Council will not be increased from 31 December 2014 to 31 December 2014, with the following amounts of salary and supplement of destination referred to twelve monthly and annual specific supplement to be paid in accordance with the provisions of Article 26.Cuatre.1 of Law 51/2007, of December 26.

	Euros
	13.054.68
Add-on	22,817.28
Add-on	35.521.60

The extraordinary pages of June and December shall include, each of them, in addition to the amount of the monthly destination supplement to be collected in accordance with the provisions of the table above, the amount of salary set out below:

	Euros
	703.38

2. The President of the Council of State may assign additional productivity to the Permanent Directors and General Secretary of the Council, in accordance with the provisions of Article 24 (1) (E) of this Law. The amount intended for the said charges shall not be increased, in annual and homogeneous terms of number and type of charges in relation to that assigned to 31 December 2014.

3. In addition, 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 difference resulting from this concept where the amount derived from such legislation is more than the one approved in the Agreements.

Article 23. Remuneration of the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors.

One. In 2015, the remuneration of the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors will not be increased compared with those in force at 31 December 2014. For these purposes, the following table shows, in annual terms, the above amounts:

1. General Council of the Judiciary.

1.1 Those who perform their duties exclusively:

1.1.1 Chief Justice and General Council of the Judiciary:

(to be collected in 14 monthly payments)

26,448.38 €
Other remunerations (to be paid in 12 monthly payments)	103,704.24 €
	130.152,62 €

1.1.2 Vocal of the General Council of the Judiciary:

(to be collected in 14 monthly payments)

28,004.20 €
Other remunerations (to be paid in 12 monthly payments)	84.245.40 €
	112,249,60 €

1.1.3 General Secretary of the General Council of the Judiciary:

(to be collected in 14 monthly payments)

26,825.40 €
Other remunerations (to be paid in 12 monthly payments)	82,836.60 €
	109.662.00 €

1.2 Those vowels who do not carry out their duties exclusively shall receive the allowances for assistance to the Plenary or the Commissions without having the right to any other kind of remuneration for the office of Vocal, except for the compensation which may correspond to them.

The maximum overall amount for this concept will be EUR 310,000.

2. Constitutional Court.

2.1 President of the Constitutional Court:

(to be collected in 14 monthly payments)

41,428.10 €
Other remunerations (to be paid in 12 monthly payments)	87,843,36 €
	129,271.46 €

2.2 Vice President of the Constitutional Court:

(to be collected in 14 monthly payments)

41,428.10 €
Other remunerations (to be paid in 12 monthly payments)	80.437.68 €
	121.865.78 €

2.3 Constitutional Court Section President:

(to be collected in 14 monthly payments)

41,428.10 €
Other remunerations (to be paid in 12 monthly payments)	74,764,80 €
	116.192.90 €

2.4 Constitutional Court Magistrate:

(to be collected in 14 monthly payments)

41,428.10 €
Other remuneration (to be paid in 12 monthly payments)	69,091,92 €
	110,520,02 €

2.5 General Secretary of the Constitutional Court:

(to be collected in 14 monthly payments)

34,620,04 €
Other remunerations (to be paid in 12 monthly payments)	62,023,56 €
Total	96,643.60 €

3. Court of Auditors.

3.1 President of the Court of Auditors:

Remuneration per year (to be charged in 14 monthly payments): 112,578.34 €.

3.2 President of the Court of Auditors:

Remuneration per year (to be charged in 14 monthly payments): 112,578.34 €.

3.3 Court of Auditors ' Account Advisor:

Remuneration per year (to be charged in 14 monthly payments): 112,578.34 €.

3.4 General Secretary of the Court of Auditors:

Remuneration per year (to be paid in 14 monthly payments): € 96,921.72.

Two. In addition to the amounts referred to in the preceding paragraph, those charges, other than those referred to in point 1.2 thereof, 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 officials, 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 14 (a) the difference resulting from this concept when the amount derived from such legislation is higher than that approved in the Agreements.

Article 24. Remuneration of State officials included in the scope of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, in the terms of the fourth Final Disposition of Law 7/2007, of 12 April, of the Basic Staff Regulations.

One. In 2015 the remuneration of officials shall be as follows:

A) The salary and the trienes corresponding to the Group or Subgroup in which the Body or Scale to which the official belongs is classified, in the amounts reflected in Article 20.Cinco.1 of this Law.

B) The extraordinary payments, which will be two per year, one in the month of June and the other in December, and which will be due in accordance with the provisions of Article 33 of the Law of 23 December 1987, of the General Budget of the State for 1988. Each of these payments shall include the amounts of salary and triennial laid down in Article 20 (2) (2) of this Law and of the monthly supplement to be collected.

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, in the following amounts referred to twelve mensualities:

3.120,84

6

1

Level	Amount - Euros
30	11.625.00
29	10.427.16
28	9.988.80
27	9.550.20
		8.378.40
	25		24
6.995.04
	23	6.556.92
22	6.118.08
	21	20
5.276.40
19	5.007.00
	18	4.737.48
17	4.467.96
16	4.199,16
15	3,929.28
14	3.660.12
13	3.390.36
11
	11
8			9		8
2.312.52
2.178.00
		2.043.24
	1.908.48
4	3
	1.505.04
1.302.84
1.101.00

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 target complement assigned to the job.

(D) The specific supplement which, if applicable, is assigned to the post which is carried out, the annual amount of which shall not be increased in respect of that in force at 31 December 2014, without prejudice to the provisions of Article 20.7 of this Law.

The annual specific supplement will be collected in fourteen equal pages of which twelve will be of monthly receipt and two additional, of the same amount as a monthly, in the months of June and December, respectively.

The remuneration which, as a supplement to the specific purpose and supplement, will be paid by public servants will, in any event, be those corresponding to the job they occupy under the provisions laid down in the rules in force, without the specific tasks being carried out to be covered by the above, with the exception of the cases in which they are recognised by other amounts and, in any event, the guarantee of the level of the post governed by Article 21.2 of Law No 30/1984 and the right to receive them. amounts corresponding to the application of Article 33.2 of Law 31/1990 of 27 December 1990 on the General Budget of the State for 1991.

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, that it shall not experience any increase, in annual terms, with respect to that established at 31 December 2014, 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, which shall be granted by the Ministerial Departments or Public Bodies within the appropriations allocated for this purpose which shall not be increased in respect of those allocated to 31 December 2014.

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.

G) The remuneration, in the amounts in force at 31 December 2014, of the staff of the group E/groupings of Law 7/2007, in accordance with the provisions of Article 24 (1) (b) (b) of Law 26/2009, is maintained in a personal capacity.

Two. The Ministry of Finance and Public Administrations may modify the amount of global credits intended to serve the supplement of productivity, the rewards for extraordinary services and other incentives for performance, in order to adapt it to the number of personnel assigned to each program and to the degree of achievement of the objectives set for each program. The Ministerial Departments will, in turn, account for the allocation criteria and the individual amounts of such incentives to the Ministry of Finance and Public Administrations, specifying the award criteria applied.

Three. Interim officials falling within the scope of Law 7/2007, of 12 April, of the Basic Staff Regulations, shall receive the basic remuneration, including three-year fees, corresponding to the group or sub-group in which the Body or Scale is classified, in which they have been appointed as interim and the supplementary remuneration corresponding to the job they perform, excluding those linked to the status of a career official, or those approved by the Ministry of Finance and Public Administration in the case of civil servants. (i) interim measures to be taken into account in the context of the implementation of the common position of the European Union;

Four. The staff shall receive the remuneration for salary and extraordinary pay corresponding to the group or sub-group of classification to which the Ministry of Finance and the Public Administration assimilates its functions and the supplementary remuneration corresponding to the position of work, reserved for any possible staff, which shall carry out the provisions of paragraph (B) of paragraph 1 of this Article.

Career officials who, in the event of an asset or a special service, occupy positions reserved for any staff shall receive the basic remuneration corresponding to their group or sub-group of classification, 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, temporary staff and staff, as well as to officials in practice, where they are carried out by performing 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.

Six. When the appointment of officials in practice falls to career officials of another Body or Scale of groups and/or sub-groups of qualifications lower than that in which it is intended to enter, during the time corresponding to the period of practice or the selective course, these will continue to perceive the trienes in each moment perfected computing said time, for the purpose of consolidation of trienes and of passive rights, as served in the new Body or Scale in the case that, in an effective way, the condition of the career official in the latter is acquired.

Seven. 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.

Article 25. State public sector workforce.

One. For the purposes of this Law, the salary mass of the state public sector workforce shall be as defined in Article 20.4, with the limit of the amounts reported favourably by the Ministry of Finance and Public Administrations for each financial year.

Two. With effect from 1 January 2015, the salary mass of the state public sector's labour force, in accordance with the provisions of article 20.2 of this Law, will not be able to experience any growth, without prejudice to what could be derived from the achievement of the objectives assigned to each ministerial department, public body, other public entities, state mercantile societies, state public sector foundations, and consortiums mainly participated by the administrations and agencies that make up the state public sector, through the increase of the productivity or modification of the systems for the organisation of work or professional classification, prior to the report referred to in the previous paragraph.

Nor will any increase in the remuneration of any other related personnel by means of a non-agreement of employment relationship regardless of their typology, modality or nature, including the public sector management personnel.

Three. During 2015, the Ministry of Finance and Public Administrations will authorize the salary mass of the ministerial departments, agencies, state agencies, public entities and other public entities and state mercantile societies, as well as those of the state public sector foundations and those of the consortiums participated mainly by the administrations and agencies that make up the state public sector.

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. The authorisation of the wage bill will be a prerequisite for the commencement of negotiations on collective agreements or agreements to be concluded in 2015.

Changes in the gross wage bill will be calculated in annualised terms and in terms of homogeneity for the two periods of comparison, both in terms of staff and seniority, and in terms of the private working arrangements, working hours, overtime and other working conditions, the amounts corresponding to variations in such concepts being calculated separately.

The provisions of the preceding paragraphs represent the maximum limit of the wage bill, the distribution and individual application of which will occur through collective bargaining.

Corresponds to the Minister of Finance and Public Administrations, on a proposal from the Secretariat of State for Budgets and Expenses, for state mercantile societies, for the foundations of the state public sector and the consortia participated mainly by the Administrations and Agencies that make up the state public sector, the determination of the form, the scope and the effects of the procedure of authorization regulated in this section.

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 Ministry of Finance and Public Administration, through the Secretariat of State for Budgets and Expenditure, shall be notified of the annualised, satisfied and accrued remuneration during 2014.

Five. The compensation or supply of the labour force, which shall be governed by its specific rules, shall not experience any growth in respect of 2014.

Six. The ministerial departments, agencies, state agencies, public entities and other public entities and state mercantile societies, as well as the foundations of the state public sector and the consortiums participated mainly by the administrations and agencies that make up the state public sector, will forward to the General Directorate of the Civil Service, for their prior authorization, the recognition of credit schedules and other union rights that can be established in relation to the provisions of Article 10 of the Royal Decree-Law 20/2012, of 13 July. Agreements that would have been adopted before would require such approval for implementation during the year 2015.

The Ministry of Finance and Public Administrations will determine the form, scope and effects of the authorization procedure regulated in this section.

Article 26. Salaries of the staff of the Armed Forces.

One. In 2015, the remuneration and other remuneration of the staff of the Armed Forces whose basic salaries are attributed to Article 10 of the economic structure of the expenditure of the General Budget of the State and its public bodies, shall not be increased in respect of those in force at 31 December 2014, without prejudice to the remuneration for seniority that may correspond to them. They shall also receive the special dedication or productivity supplement which, where appropriate, is attributed to them by the holder of the Department, within the appropriations provided for this purpose. The amount of such appropriations for the staff referred to above shall not be increased from 31 December 2014 in annual and uniform terms of number and type of charges.

Two. In 2015, the remuneration to be paid by the military personnel referred to in Law 39/2007 of 19 November of the military career, not included in the preceding paragraph, shall be as follows:

(A) The salary and the trienes, excluding those in cases where the rules so provide, correspond to the group or sub-group of equivalence in which the corresponding employment is classified, in the amount laid down in Article 20 (1) (1).

B) Extraordinary payments, which shall be two per year, shall incorporate, each of them, the amounts of salary and triennial fixed in Article 20.Cinco.2 of this Law, depending on the group or sub-group in which the corresponding employment is classified, and the monthly employment supplement to be collected.

The valuation and accrual of the trienes, if any, and of the extraordinary payments will 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 Law 30/1984, of 2 August, of Measures for the reform of the Civil Service, in the terms of Law 7/2007, of April 12, of the Basic Staff Regulations.

C) The employment supplement, the specific supplement and other remuneration that may correspond, which will not experience any increase in respect of those in force at 31 December 2014, without prejudice to the provisions of Article 20.7 of this Law.

D) The complement of special dedication, including the concept of continued care, and the gratification for extraordinary services, the amounts of which will be determined by the Minister of Defense within the credits assigned for each of these purposes; these credits will not be increased compared to those established at 31 December 2014 in annual terms.

The Ministry of Finance and Public Administrations may modify the amount of the credits to attend the special dedication and the reward 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 for special purpose or for special service gratification give rise to individual rights in respect of valuations or assessments corresponding to successive periods.

E) The incentive for years of service, whose amounts and requirements, for their perception, will be fixed by the Minister of Defense, prior to the favorable report of the Ministry of Finance and Public Administrations through the Secretariat of State for Budgets and Expenses.

Three. 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 regime of the same in Royal Decree 1652/1991, of October 11, the medical and sanitary military personnel who occupy jobs, in these centers, with the condition of linked places will perceive, in the year 2015, the basic remuneration that corresponds to it and, in concept of complementary rewards, the complements of destination, specific and of productivity in the amounts established in application of the base 15, 4, 5 and 6 (a) and (b) of the said Royal Decree.

Such staff may also be entitled to the assistance for clothing, and the special dedication supplement for continuing care, as set out in point (D) of the preceding number, as well as the pension for rewards and family benefits that may correspond to them.

Four. Members of the Armed Forces who occupy positions of employment included in the relations of positions of the Ministry or its Autonomous Bodies, shall in 2015 receive the basic remuneration corresponding to their military employment 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, in the terms of the fourth Final Disposition of Law 7/2007, of 12 April, without prejudice to the continued receipt of pensions and This is a consequence of military rewards, as well as the aid for costumes in the same amount and conditions as the rest of the Armed Forces personnel.

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 27. Salaries of the staff of the Civil Guard Corps.

One. In 2015, the remuneration and other remuneration of the staff of the Civil Guard Corps whose basic remuneration is attributed to Article 10 of the economic structure of the expenditure of the General Budget of the State shall not be increased in respect of those in force at 31 December 2014, without prejudice to the remuneration for seniority that may correspond to them. They shall also receive the productivity supplement which, where appropriate, is attributed to them by the holder of the Department, within the appropriations provided for this purpose. The amount of such appropriations for the staff referred to above shall not be increased from 31 December 2014 in annual and uniform terms of number and type of charges.

Two. In 2015 the remuneration to be paid by the staff of the Civil Guard Corps not included in the previous paragraph shall be as follows:

(A) The salary and the trienes corresponding to the group or subgroup of equivalence in which the corresponding employment is classified, in the amount laid down in Article 20.Cinco.1 of this Law.

B) The extraordinary payments, which shall be two per year, shall incorporate, each of them, the amounts of salary and triennial set out in Article 20.Cinco.2 of this Law, depending on the group or subgroup corresponding to the employment that is held and the supplement to the monthly destination that is received.

The valuation and accrual of the triennial and the extraordinary payments will 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 Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, in the terms of Law 7/2007, of April 12, of the Basic Staff Regulations.

C) Additional remuneration of a fixed and periodic nature, which shall not be subject to any increase in respect of those in force at 31 December 2014, without prejudice, where appropriate, to the provisions of Article 20.7 of this Law.

D) The complement of productivity and bonuses for extraordinary services shall be governed by the rules established for State officials within the scope of Article 24 of this Law, determining their amounts by the Ministry of the Interior within the appropriations allocated for each of these purposes. These appropriations shall not be increased by 31 December 2014, in annual terms.

Article 28. Salaries of the personnel of the National Police Corps.

One. In 2015, the remuneration and other remuneration of the personnel of the National Police Corps whose basic remuneration is attributed to Article 10 of the economic structure of the expenditure of the General Budget of the State and its public bodies shall not be increased in respect of those in force at 31 December 2014, without prejudice to the remuneration for seniority that may correspond to them. They shall also receive the productivity supplement which, where appropriate, is attributed to them by the holder of the Department, within the appropriations provided for this purpose. The amount of such appropriations for this staff shall not be increased in respect of the amount allocated to 31 December 2014 in annual and homogeneous terms of number and type of charges.

Two. In 2015, the remuneration of the officers of the National Police Corps not included in the previous paragraph shall be as follows:

(A) The salary and the trienes corresponding to the group or subgroup of equivalence in which the corresponding category is classified for economic purposes, in the amount set out in Article 20.Cinco.1 of this Law.

B) The extraordinary payments, which shall be two per year, shall incorporate, each of them, the amounts of salary and triennial fixed in Article 20.Cinco.2 of this Law, depending on the Group or Subgroup corresponding to the category that is held, and the supplement of monthly destination that is collected.

The valuation and accrual of the triennial and the extraordinary payments will 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 Law 30/1984, of 2 August, of Measures for the reform of the Civil Service, in the terms of Law 7/2007, of April 12, of the Basic Staff Regulations.

C) Additional remuneration of a fixed and periodic nature, which shall not be subject to any increase in respect of those in force at 31 December 2014, without prejudice to the provisions of Article 20.7 of this Law.

D) The complement of productivity and bonuses for extraordinary services shall be governed by the rules established for the State officials included in Article 24 of this Law, determining their amounts by the Ministry of the Interior within the appropriations allocated for each of these purposes. These appropriations shall not be increased in respect of those allocated to 31 December 2014, in annual terms.

Article 29. Remuneration of the members of the Judicial and Fiscal Careers, those of the Body of Judicial Secretaries and of the staff at the service of the Administration of Justice.

One. In 2015, in accordance with the provisions of Article 20.2 of this Law, the remuneration of members of the judicial and tax races, who will not experience any increase in respect of those in force at 31 December 2014, shall be as follows:

1. The salary, as referred to in Annexes I and IV, respectively, of Law 15/2003, of 26 May, regulating the remuneration of judicial and fiscal careers, is established for the year 2015, in the following amounts, referring to twelve monthly payments:

	Euros
Career
President of the National Audience (not Supreme Court magistrate)	23.937.24
President of the National Court of Hearing (not Supreme Court magistrate)	22.676, 88
President of the Superior Court	23.108.76
	Magistrate	20.541.84
Judge	17.973.60
23.108.76
Fiscal	20.541.84
Attorney	17.973.60

2. The remuneration for seniority or trienes which, where appropriate, corresponds.

3. The extraordinary payments, which shall be payable in accordance with the regulations applicable to the officials included in the scope of Law 30/1984, of 2 August, in the terms of the fourth final Disposition of Law 7/2007, of 12 April, of the Basic Staff Regulations, shall be two a year for an amount, each of them, of a monthly salary, seniority or triennial, as the case may be, and the amount indicated in Annex X of Law 39/2010, of December 22, of General State Budgets for the year 2011.

4. The complementary remuneration and the variables and special members of the members of the judicial and tax races who will not experience any increase from the current ones to 31 December 2014.

The total appropriation 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 of 26 May, regulating the remuneration of judicial and fiscal careers, shall not exceed 5% of the total amount of fixed remuneration of the members of the judicial and tax races, respectively.

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

Two. The Prosecutors who, under Law 24/2007, of 9 October, amending Law 50/1981, of 30 December, regulating the Organic Statute of the Fiscal Ministry, are appointed Chief Prosecutors of a Public Prosecutor's Office created where there is a section of the Provincial Hearing in different headquarters of the provincial capital, will receive the complement of destination by the criterion of population group corresponding to the Prosecutors destined at the headquarters of the Provincial Prosecutor and the complement of destination in concept of representation, the specific complement and the amount to include in pagas [subhead] The number of people who have been assigned to the Prosecutor General's Office.

The remaining Chief Prosecutors of a Public Prosecutor's Office will receive the specific supplement corresponding to a destination of the Provincial Prosecutor's Office.

The Chief Prosecutors and Prosecutors of the Provincial Prosecutor's Office will receive the additional remuneration and the amount to be included in extraordinary payments that would have been paid to the Chief Prosecutors and Fiscal Tenors of the Provincial Court, respectively.

The Deputy Prosecutor of the Technical Secretariat of the State Attorney General's Office will receive the additional remuneration and the amount to be included in extraordinary payments that correspond to the Deputy Prosecutor General of the State Attorney General's Office.

The Prosecutors assigned to the Prosecutors of the Office of the Prosecutor General of the State and the Prosecutors of the Support Unit of the State Attorney General will receive in a specific complement the corresponding one for the Prosecutors of the Technical Secretariat of the State Attorney General.

The Fiscal Dean of the territorial sections of the Provincial Prosecutor's Office will perceive, as a specific complement, that corresponding to the Coordinators Prosecutors.

The tax authorities of specialised sections will receive the additional remuneration and pay for the tax authorities in the area of territorial sections.

Prosecutors of the second category, not coordinators, of the Autonomous Community's Fiscalas, including those of the territorial sections of those procuratorates, will receive the supplement of destination and the amount to include in the extraordinary pay corresponding to the Public Prosecutor's Office of the Autonomous Community, except in those Autonomous Communities in which the Prosecutor's Office is not organically disaggregated in the Public Prosecutor's Office of the Autonomous Community and the Provincial Prosecutor's Office of the province where it has its headquarters.

Three. In 2015, in accordance with the provisions of Article 20.2 of this Law, the remuneration of the members of the Body of Judicial Secretaries and of the Corps at the service of the Administration of Justice, which shall not experience any increase in respect of those in force at 31 December 2014, 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 Body of Judicial Secretaries is established for the year 2015 in the following amounts, referring to twelve monthly payments:

	Euros
Category Judicial Secretaries	17.973.60
Category Judicial Secretaries	17.083.44
Category Judicial Secretaries	15.872, 16

(b) The salary of the officers of the Corps at the service of the Administration of Justice is established for the year 2015 in the following amounts, referring to twelve monthly payments:

	Euros
Institute of Toxicology and Forensic Sciences	15.406.20
and Administrative Management	13.303.32
Administrative	10.934.16
Help Judicial	9,917.88
Institute of Toxicology and Forensic Sciences Specialist Technicians	13.303.32
Laboratory of the National Institute of Toxicology and Forensic Sciences	10.934, 16

c) The trienes perfected prior to January 1, 2004, in the Corps at the service of the Administration of Justice declared to be extinguished by the Organic Law 19/2003, of December 23, for which the Organic Law 6/1985 is amended, of July 1, of the Judicial Branch, are established for the year 2015, in the following amounts referred to twelve mensualities:

Laboratory Auxiliary Body

	Euros
Body	532.56
Body	410.52
of Judicial Agents	354.48
532.56
410.52
of Laboratory Agents to extinguish	354.48
of Peace Courts of Municipalities with over 7,000 inhabitants to extinguish	599.16

The trienes perfected prior to January 1, 1995 by the staff surveyed in the Corps of Forensic and Technical Physicians, are established for the year 2015 at 642.12 euros per year, referring to twelve monthly payments.

2. The extraordinary payments, which shall be payable in accordance with the regulations applicable to the officials included in the scope of Law 30/1984, of 2 August, in the terms of the fourth final Disposition of Law 7/2007, of 12 April, of the Basic Staff Regulations, shall be two a year for an amount, each of them, of a monthly salary, seniority or triennial, as the case may be, and the additional amount indicated in Annex XI of Law 39/2010, of 22 December, of the General Budget of the State for the year 2011.

3.a) The general complement of posts for posts assigned to officials of the Body of Judicial Secretaries, when they are applicable to Royal Decree 2033/2009, of 30 December, is established for the year 2015 in the following amounts, referring to twelve monthly payments:

9.427.20

	Euros
I positions	16.107.48
II positions	13.758.36
III positions	13,136.16
13.036.92
Type V Positions	9.427.20

The remaining additional, variable and special remuneration of the officials of the preceding paragraph shall not be subject to any increase in respect of those in force at 31 December 2014, without prejudice to the provisions of Article 20.7 of this Law.

Members of the Body of Judicial Secretaries who hold positions other than those mentioned in the first paragraph of this number 3 (a) shall receive the additional, variable and special remuneration laid down in Royal Decree 1130/2003 of 5 September 2003, which shall not be increased in respect of those in force at 31 December 2014.

3.b) The general position supplement for posts assigned to officials of the Bodies at the service of the Administration of Justice, referred to in paragraph Tres.1.b) of this same article, in accordance with the provisions of Royal Decree 1033/2007 of 20 July, is hereby established for the year 2015 in the following amounts, referring to twelve monthly payments:

III

I

IV

II

	Type	Subtype	Euros
I		A	A	3.982.92
	I	B	4.757.76
	II	A	3.667.20
	II	B	4.442.04
	III	3.509.40
	B	4.284.24
		C	3.351.60
IV	D	3.509, 76
	A	3.456.96
3.456.96	I	B	4.231.92
		3.141.48
3.141.48
	3.916.32
	III	A	2.983.56
	III	3.758.40
C	2,825.88
	I	A	2.715.48
		B	3,490,44
	A	2.399.76
	A
III	A	III
	3.016.92
	IV	C	2.084.16
Institute of Toxicology and Forensic Sciences	Center_table_body "> I		18.808.32
	II		18.565.68
	III		18.322.92
Scale to Terminate Processing and Administrative Management, from the Body of Municipalities Courts of more than 7,000 inhabitants			5.085, 96

The remaining additional, variable and special remuneration of the officials referred to in the preceding paragraph shall not be subject to any increase in respect of those in force at 31 December 2014, without prejudice to the provisions of Article 20.7 of this Law.

4. In the supplementary remuneration referred to in points (a) and (3) (b) above, the amounts which, in each case, are recognised, shall be understood as additional additional payment in accordance with the second paragraph of the Agreement of the Council of Ministers of 8 May 2009, published by Order 1230/2009 of 18 May of the Ministry of the Presidency.

Four. In 2015, the basic and complementary remuneration for the officials referred to in Article 145.1 of the Organic Law 6/1985, of July 1, of the Judicial Branch, as amended by the Organic Law 19/2003 of 23 December, will not experience any increase in respect of those in force at 31 December 2014, without prejudice to the provisions of Article 20.7 of this Law.

Five. In 2015, the remuneration of the members of the judicial branch and of the fiscal ministry, as referred to in the following numbers, will not be changed from those in force until 31 December 2014. They shall be collected according to the amounts shown below for each of them:

1. Those of the Vice President of the Supreme Court in the following amounts:

(to be collected in 14 monthly payments)

29,801,36 €
Other remunerations (to be paid in 12 monthly payments)	86,659,86 €
	116,461,22 €

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

(to be collected in 14 monthly payments)

27.518.12 €
Other remunerations (to be paid in 12 monthly payments)	82,261,44 €
	109,779.56 €

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:

(to be collected in 14 monthly payments)

Other remunerations (to be paid in 12 monthly payments)

26,069,96 €
80.853.00 €
	106.922.96 €

2. Those of the State Attorney General, in the amount of 113.838.96 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:

(to be collected in 14 monthly payments)

27.518.12 €
Other remunerations (to be paid in 12 monthly payments)	82,261,44 €
	109,779.56 €

The Chief Prosecutor's Chief Prosecutor, 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:

(to be collected in 14 monthly payments)

26,069,96 €
Other remunerations (to be paid in 12 monthly payments)	82,261,44 €
Total	108,331.40 €

The Chief Prosecutor's Office of the Prosecutor's Office of the Court of Auditors, the Technical Secretariat and the Support Unit of the State Attorney General and the Special Anti-Drug and Anti-Corruption and Organized Crime Prosecutors and the Supreme Court Prosecutors in the following amounts:

(to be collected in 14 monthly payments)

Other remunerations (to be paid in 12 monthly payments)

26,069,96 €
80.853.00 €
	106.922.96 €

3. The members of the judicial branch and the prosecutor's office referred to in the preceding numbers of this paragraph, with the exception of the Attorney General of the State which is regulated in the following paragraph, shall receive 14 monthly payments for seniority or triennial, if any, which corresponds to them. In addition, they will receive two pages per year for the amount detailed, for each of the charges, in Annex X of Law 39/2010, of December 22, of General State Budgets for the year 2011. 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.

The Attorney General of the State will receive, in addition to the amount indicated in the number 2 of this paragraph, 14 monthly payments for seniority or triennial, as appropriate, and those resulting from the application of Article 32.Four, number 3, second paragraph, of Law 51/2007, of December 26, of the General State Budget for 2008, in the amounts provided for in the second paragraph of Article 32.Cinco.B) of Law 26/2009, of the General Budget of the State for 2010.

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 this paragraph 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 on the remuneration of judicial and tax races, without prejudice to the right to the accrual of the special remuneration corresponding to the amounts provided for in Article 32.Cinco.B (4) of that Law.

Six. Where the staff included in this article have recognized trienes in the Corps or Escalas to which the provisions of Article 20 (5) of this Law apply, in order to enable, if appropriate, the perception of extraordinary payments of triennial or seniority in the amount of an ordinary monthly payment of such concepts, the total annual amount for the trienes (and/or age) recognized in the aforementioned Bodies or Escalations, constituted by the trienes (and/or seniority), may be distributed in fourteen equal amounts, in respect of twelve other monthly payments. extraordinary pagas per triene (and/or seniority). In this case, the annual amounts referred to twelve more extraordinary ordinary monthly allowances are set out below:

/Subgroup Act 7/2007

Euros Trienes
A1	564.48
A2	468.02
B	419,02
C1	361.20
C2	250.32
E (Law 30/1984) and Professional Pools (Act 7/2007)	188.58

Article 30. Remuneration of statutory staff and non-statutory Social Security staff.

One. In 2015, the remuneration of the staff of the Social Security Administration, already approved with the rest of the staff of the General Administration of the State, will be those established in Article 24 of this Law.

Two. In the year 2015, the staff included in the scope of Royal Decree-Law 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 of destination, in the amounts indicated for those remuneration concepts in Article 24 (1) (A), (B) and (C) of this Law, without prejudice to the provisions of the second transitional provision, two, of that Royal Decree-Law and that the annual amount of the supplement to the destination, as set out in Article 24 (C), is satisfied in 14 mensualities.

For the purposes of the application, for the aforementioned statutory staff, of the provisions of Article 24 (1) (B) of this Law, the amount of the supplement for each of the extraordinary payments shall also be effective in 14 monthly instalments, with the amount calculated in one twelfth of the corresponding amounts per level referred to in Article 24 (1) (C).

The amount of the remuneration corresponding to the specific and continuous care supplements that, if any, are fixed to the aforementioned personnel, will not experience any increase in respect of those in force at 31 December 2014, without prejudice to the provisions of Article 20.7 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.

Three. In the year 2015 the remuneration of the remaining official and statutory staff of the scope of this article will not experience increase in respect of the existing ones at 31 December 2014.

CHAPTER III

Other provisions on the regime of active personnel

Article 31. 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 32. Rewards, crosses, medals and maiming pensions.

One. In 2015, the amounts to be collected by the concepts of rewards, crosses, medals and pensions of mutilation, will not be increased in respect of those recognized as of December 31, 2014.

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 33. Other common rules.

One. The administrative contracted staff and the officials of the Local Health Corps, as well as the staff whose remuneration in 2014 did not correspond to those established in general in Title III of Law 22/2013, of 23 December, of the General Budget of the State for 2014, and do not apply them expressly in the same Title of this Law, will continue to receive, during the year 2015, the remuneration in force at December 31, 2014.

Two. In the General Administration of the State, its autonomous agencies and state agencies, in the cases of membership during the year 2015 of an official subject to a remuneration regime other than that corresponding to the job to which he is attached, the official shall receive the remuneration corresponding to the job he carries out, subject to the timely assimilation of the basic remuneration authorized by the Ministry of Finance and Public Administration, on the proposal of 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 compensation for the service will continue to be received in the amounts in force in 2014.

Article 34. Requirements for the determination or modification of remuneration of staff and non-employees.

One. In 2015, a favourable report by the Ministry of Finance and Public Administrations will be required to determine or modify the remuneration conditions of employment and non-official staff in 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, agreements or similar instruments entered into by the bodies referred to in paragraph 1 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 of the Law of the Workers ' Statute. However, information on the remuneration of the latter staff shall be provided to the Ministry of Finance and Public Administrations. The remuneration of the staff referred to in Royal Decree 451/2012 of 5 March 2012, which regulates the remuneration of the maximum responsible and managers in the business and other public sectors, which shall be subject to the provisions of that rule, is also exempted.

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 Agencies, Entities and Agencies referred to in points (a), (b), (c) and, for those of (d) in the terms in which it is determined by the Inter-Ministerial Commission for Remuneration, and shall be issued by the procedure and with the intended scope at the following points:

1. The bodies concerned shall send to the Ministry of 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 its economic aspects.

2. The report, which in the case of projects of collective agreements, agreements or similar instruments, shall be evacuated within a maximum of 15 days from the date of receipt of the project and its assessment, shall cover all those extremes of direct or indirect consequences for public expenditure, both for the year 2015 and for future financial 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 25 of this Law.

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

Five. 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.

No expenses arising from the application of remuneration may be authorised for the year 2015 without the fulfilment of the requirements set out in this Article.

Six. Without prejudice to the above paragraphs, in the case of state-owned commercial companies, business public entities, public sector foundations, consortia which, in accordance with the additional 20th of Law 30/1992, of 26 November, of the Legal Regime of the Public Administrations and of the Common Administrative Procedure, are attached to the State public sector, the mutual work accidents and occupational diseases of Social Security and their joint centers, and other State entities governed by public law, it will be mandatory report of the Commission of Follow-up of the Collective Bargaining of Public Enterprises, chaired by the Secretariat of State of Budgets and Expenses, in accordance with what is established by the Commission Delegate of the Government for Economic Affairs.

The agreements adopted in this matter with omission of the report procedure or against the report of the Commission on the Follow-up of the Collective Bargaining of Public Enterprises will be null and void.

Likewise, the Banco de España will inform the Commission of Follow-up of the Collective Bargaining of Public Enterprises, with prior character, both of the beginning of the negotiation of a collective agreement or agreement, and of any proposal of agreement that will be referred to the representation of the workers, as well as of the agreements or agreements reached.

Article 35. Recruitment of labour staff from investment credits.

One. The Ministerial Departments, Autonomous Bodies, State Agencies, Social Security Management Entities and the General Treasury of Social Security may formalize during the year 2015, under the respective investment credits, temporary staff hiring 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 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 of 26 November 2003, General Budget, or in this own State Budget Law for the year 2015.

Three. Contracts shall be informed, prior to their formalisation, by the State's Advocate in the Department, body or entity, or in their case by the Department of the Administration of Social Security, which shall, in particular, decide on the manner of hiring used and the observance in the contract clauses of the requirements and formalities required by the labour law.

Four. 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 of 26 November 2003. 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 State public bodies that are not subject to the financial function, this procurement will require a favourable report from the corresponding Financial Controller, which will deal with the non-availability of credit in the budgetary concept for the recruitment of eventual staff in the relevant 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 Finance and Public Administrations for resolution.

Article 36. Competence of the Ministry of Finance and Public Administrations in terms of personnel costs for the public sector.

All agreements, agreements, covenants or similar instruments, as well as measures to be taken in their implementation or development, adopted in the fields of the Ministerial Departments, Agencies, State Agencies, Public Business Entities, and other public entities of the State public sector, state mercantile societies, state public sector foundations, and consortiums mainly participated by the state public sector will require, for their full effectiveness, the previous and favorable report of the Ministry of Finance and Public administrations, through the Secretariat of State of Budgets and Expenses, being null and void those that are reached without such a report, without which it can in any case be derived, directly or indirectly, increase of the public expenditure in terms of personnel costs and/or increase of retributions.

TITLE IV

From public pensions

CHAPTER I

Pension revaluation

Article 37. Pension revaluation index.

The pensions paid by the Social Security system, as well as the state's Passive Classes, will be increased by 0.25 percent in 2015, in the terms indicated in the corresponding articles of this Law.

CHAPTER II

Initial determination of the pensions of the State Passive Classes and of the war specials

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

One. The provisions of this Article shall apply to ordinary and extraordinary pensions which, in their own favour or in that of their family members, causes the staff included in the scope of coverage of the State Passive Classes Scheme, which is then grouped according to their regulatory legislation:

1. Staff to which Title I of the recast text of the Law on Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30, applies:

(a) The civil servants of the State Administration, the Administration of Justice, the General Courts and other constitutional or state bodies whose regulatory legislation so provides, those transferred to the Autonomous Communities, as well as the military personnel of the career, the military personnel of the complement and the one of the Escalas of troops and professional marineria who have acquired the right to remain in the Armed Forces until the age of retirement, which, after 31 December 1984, is found in any administrative situation and has not been declared retired or retired before that date.

b) The staff who, from 1 January 1986, will find themselves as an official in practice and who, from 1 January 1985, will be a pupil of some School or Military Academy and have been promoted to Caballero Alferez Cadet, Alfez-alumnus, Sargento-alumnus or Guardiamarina.

(c) Interim officials appointed before 1 January 1965 and who have received a detailed salary in the General Budget of the State in charge of staff, where the fact that the liability has been incurred has been incurred after 31 December 1985.

2. Staff to which the legislation in force applies at 31 December 1984, with the amendments set out in Title II of the recast of the Law on Passive Classes of the State:

(a) The civil servants of the State Administration, the Administration of Justice, the General Courts and other constitutional or state bodies whose regulatory legislation so provides, those transferred to the Autonomous Communities, as well as the military personnel of the career, the military personnel of the complement and the one of the Escalas of troops and professional marineria who have acquired the right to remain in the Armed Forces until the age of retirement, which, prior to January 1, 1985, has passed or has been declared retired or retired.

(b) Interim officials appointed before 1 January 1965 and who have received a detailed salary in the General Budget of the State in charge of staff, where the fact that the liability has been incurred has occurred before 1 January 1986.

Two. For the initial determination of pensions caused by the staff referred to in paragraph 1 of this Article, the following regulatory assets shall be taken into account by 2015:

(a) Regulators for staff entered in any body, scale, place, employment or administrative category after 1 January 1985:

Group/Subgroup

Law 7/2007

Regulator Euros/year
A1	40.258.62
A2	31,684.55
B	27.744, 96
C1	24,334.27
C2	19.252.45
E (Law 30/1984) and Professional Pools (Act 7/2007)	16.414.24

b) Regulators for staff entered before 1 January 1985:

STATE CIVILIAN AND MILITARY ADMINISTRATION

proportionality index	Regulator Euros/year
10	40,258.62
8	31,684.55
6	24,334.27
4	19.252.45
3	16.414.24

JUSTICE ADMINISTRATION

Index

multiplier

Regulator Euros/year
4.75	40,258.62
	40,258.62
4.00	40.258, 62
3.50	40,258.62
	40,258.62
3.00	40,258.62
	40,258.62
2.25	31,684.55
2.00	27744.97
	19.252.45
1.25	16.414.24

CONSTITUTIONAL COURT

Body

Regulator Euros/year
Secretary General	40.258.62
40,258.62
	40.258.62

GENERAL CUTS

Body

Advisors

Regulator Euros/year
40,258.62
40,258.62
40.258, 62
Redactors, Tachographers, and Stenotirinks	40,258.62
4408.62
Administrative	24,334.27
	Ujieres	19.252, 45

Three. For the initial determination of the pensions caused by the staff referred to in paragraph 1 (2) of this Article, which shall have economic effects as from 1 January 2015, the regulatory bases resulting from the application of the following rules shall be taken into account:

(a) The amount corresponding to the person responsible for the concepts of salary and, where applicable, grade, depending on the body or the multiplier or proportionality rates and the degree of administrative career assigned to 31 December 1984, the body, career, scale, place, employment or category to which the person belongs, shall be taken:

STATE CIVILIAN AND MILITARY ADMINISTRATION

10

8

proportionality	Grade	Special Grade	Amount by concept pay and grade in annual computation - Euros
(5, 5)			10 (5, 5)
26.246.64
	10 (5, 5)	6		6	6	6	6	6	Centro_table_body " > 25.504, 95
10 (5, 5)	3		23.279.76
10	5		22.901.03
10
3		21,417.64
	2		20.675, 86
10	1		19.934.14
8	6		19.257.98
8			18,664.73
8		3
3		17.478.15
8	2		16.884.89
8	1		16.291.59
6	5		14,671,05
		4		14.226.23
	6	3		13.781.47
2		2
	(12 per 100)	14,385.43
6	1		12.891.77
4	3		10.855.86
4	2	(24 per 100)	12.953.73
4	2		10.559.25
4	1	(12 per 100)	11.460.94
4	1		10.262, 60
3		9.373.30
3	2		9.150.85
	3			8.928.45

JUSTICE ADMINISTRATION

Index

multiplier

3.50

Amount by concept pay in annual computation - Euros
4.75	44.072.79
	41.753, 16
4.00
32.474.66
	30,155.06
	3.00	27.835.43
2.50	23.196.19
	20.876.57
2.00	18.556.97
	13,917.72
1.25	11.598, 10

CONSTITUTIONAL COURT

Body

Amount by concept of pay in annual computation - Euros
Secretary General	41.753.16
Of Letted	37.113.90
Manager	37.113.90

GENERAL CUTS

Body

Amount by concept of pay in annual computation - Euros
Of Letrates	24,288.78
librarians	24,288.78
Advisors	24,288.78
22.304.71
22.304.71
22.304.71
	Administrative	13.432.69
Ujieres	10.625.41

(b) The amount resulting from the preceding subparagraph shall be added to the amount obtained from multiplying the number of trienes accredited by the unit value of each three-year period according to the body, career, scale, position, employment or category in which the deceased would have served, taking into account, where appropriate, the proportionality or multiplier rates assigned to them in the following tables:

STATE CIVILIAN AND MILITARY ADMINISTRATION

proportionality Proportionality Index	Triennium Unit Value in annual computation - Euros
10	871.85
8	697.50
6	523.08
4	348.77
3	261.56

JUSTICE ADMINISTRATION

Index

multiplier

Triennium unit value on yearly computation - Euros
	1,623.72
	1,507.76
3.00	1.391.77
	1.159.79
	1,045.26
2.00	927.86
	695.89
	1.25	579.92

CONSTITUTIONAL COURT

Body

Triennium Unit Value in Annual Computation -Euros
General Secretary	1,623.72
	1,623.72
Manager	1.623, 72

GENERAL CUTS

993.12

Triennium Unit Value in Annual Computation -Euros
993.12
Advisors Optional	993.12
Redactors, Taquigraphs, and Stenoticlues	993.12
993.12			Administrative
	595.89
	Of Ujieres	397.23

Four. The monthly amount of the pensions referred to in this Article shall be obtained by dividing by 14 the annual amount calculated in accordance with the rules set out in the preceding paragraphs and in accordance with the applicable legislation.

Article 39. Initial determination of special war pensions.

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 2015 to the minimum amount of widow's pensions aged over 65 years in the social security system, except for pensions caused by non-official staff in favour of non-disabled orphans, the amount of which shall be EUR 1,828.93 per year.

Two. 1. The pensions recognized under the Law 35/1980 of 26 June, 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 set for 2015 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 4,974,71 per year.

(b) The sum of the basic remuneration, the replacement remuneration for trienes and the additional remuneration for compensation for unpaid remuneration shall be EUR 13,416,68 per year.

c) Pensions in favour of family members shall be equal to the minimum amount of widow's pensions over 65 years of age in the social security system, except for pensions in favour of non-disabled orphans, the amount of which shall be EUR 1,828.93 per year.

2. The amount of pensions in favour of family members of ex-combatants who have the status of a professional military officer, recognised under Law 35/1980, may not be less than, by 2015, the minimum amount of widow's pensions over 65 years of age in the social security system.

Three. Pensions recognised under Law 6/1982 of 29 March on basic pay for civil war mutilated are set for 2015 in the following amounts:

(a) Basic remuneration for those who are recognised as being unable to second, third or fourth grade, at EUR 9,391,67 per year.

(b) Pensions in favour of family members, in the minimum amount of widow's pensions over 65 years of age in the social security system.

Four. The pensions recognized under Decree 670/1976 of 5 March, in favour of war maimed which could not be integrated into the Corps of Knights of War for the Fatherland, will be established, by 2015, in the amount that will result from applying the percentages established for each degree of incapacity to the amount of 5,960.33 euros per year.

Five. The amount for 2015 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 established applying the amount by the concepts of salary and grade that proceeds from among the contents in the previous article 38.Tres.a).

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

(a) In the case of pensions in favour of the cause, the minimum amount of retirement pensions, with a dependent spouse, aged over 65 years in the social security system.

(b) In the form of pensions, the minimum amount of pensions for widowers aged over 65 years in the social security system.

Six. The monthly amount of the pensions referred to in this Article shall be obtained by dividing by 12 the annual amount established in accordance with the preceding paragraphs and in accordance with the applicable legislation.

In addition to the 12 ordinary monthly payments, two extraordinary monthly payments will be paid, except for the pensions of mutilation recognized under Law 35/1980 of 26 June.

Notwithstanding the last paragraph of the preceding paragraph, when the mutilated is classified as useful in accordance with the provisions of the aforementioned Law, it shall be entitled to such extraordinary monthly payments.

CHAPTER III

Limitations on the initial pointing of public pensions

Article 40. Limitation of the initial indication of public pensions.

One. The amount to be collected as a result of the initial statement of public pensions listed in Article 42 of Law 37/1988 of 28 December 1988 on the General Budget of the State for 1989 may not exceed, during the year 2015, the total amount of EUR 2,560,88 per month, without prejudice to any extraordinary payments which may be paid by the holder, the amount of which shall also be affected by the said limit.

By way of derogation from the preceding paragraph, if the pensioner is entitled to receive less than or more than 14 pages per year, including overtime, that monthly limit shall be appropriate for the purposes of reaching or not exceeding the annual total amount of EUR 35,852,32.

Two. Where the same holder simultaneously causes entitlement to two or more public pensions, the total amount to be charged 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.

To this end, the total amount of each public pension in question shall be determined in the first place and, if the sum of all of them exceeds EUR 2,560,88 per month, they shall be reduced proportionately to the extent of such 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 42.1.c) of Law 37/1988, of December 28, the minorition or suppression shall be carried out preferably on the full amount of this pension and, if possible, at the time of its recognition, proceeding subsequently, if necessary, to reduce proportionally the remaining pensions so that the sum of all of them does not exceed the indicated maximum limit.

Three. Where the initial indication 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 laid down in paragraph 1 of this Article, the amount exceeding that limit shall be reduced or abolished from the full amount of the new pension.

However, if the new pension, in the present or in previous financial years, has the consideration of income exempt in accordance with the provisions of the Law on Income Tax of the Physical Persons, at the request of its holder, the pension or public pension that the person concerned would have caused before shall be reduced or abolished. In such cases, the effects of the regularisation shall be rolled back to 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 initial indication shall be made on a provisional basis until the appropriate checks are carried out.

The definitive regularisation of the provisional claims will, if necessary, entail the requirement for the reimbursement of what was wrongly perceived by the pension holder. This refund may be charged to successive pension payments.

Five. If, after the sentence or deletion of the amount of the initial statement referred to in paragraphs Two and Three of this Article, the amount or composition of the other public pensions received by the holder is modified, for any circumstance, the limitations that 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 that of the variation.

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

Six. The reduction or removal of the amount of initial public pension claims which may be made by application of the limiting rules shall not mean any loss or damage to other rights attached to the recognition of the pension.

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 2015:

(a) Extraordinary pensions of the system of social security and the system of passive classes of state originated by terrorist acts.

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

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

Eight. Where, at the time of the initial statement of public pensions, there are some or some of the pensions referred to in the previous paragraph, or of those recognised by terrorist acts in favour of those who are not entitled to a pension in any public social security scheme under Title II of Royal Decree 851/1992 of 10 July 1992 governing certain extraordinary pensions caused by acts of terrorism, with another or other public pensions, the limiting rules of this Article shall apply only in respect of non-acts terrorists.

CHAPTER IV

Revaluation and modification of public pension values

Article 41. Revaluation and modification of public pension values.

One. The pensions paid by the Social Security system, in its contributory mode, as well as the pension of Passive Classes of the State, will be increased by 0.25 percent in 2015, in accordance with the provisions of Article 37 of this Law, without prejudice to the exceptions contained in the following articles of this chapter and the guarantee amounts set out in the previous article 39, in respect of pensions recognized under the special legislation of the civil war.

The initial amount of retirement or retirement pensions and liabilities of State Passive Classes caused during 2015 under the legislation in force at 31 December 1984, calculated in accordance with the regulatory bases established for this type of pension in this financial year, shall be corrected by the application of the percentage of 1 and 2% as appropriate, established for the years 2004, 2006, 2007 and 2008 in paragraph Four of the Additional Provisions fifth and sixth, as well as in the Additional Disposition of Laws 61/2003, of 30 December; 30/2005 of 29 December; 42/2006 of 28 December; and 51/2007 of 26 December of the General Budget of the State for the years 2004, 2006, 2007 and 2008 respectively.

Two. In accordance with the provisions of the Additional Disposition Sixth, Point One, 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, the pensions of the Mutual Mutual Funds in the Special Fund of the General Mutual Fund of Civil Servants of the State, caused after 31 December 2009, will experience on 1 January 2015 a reduction, in respect of the amounts received at 31 December 2014, of 20% of the difference between the amount corresponding to 31 of the December 1978-or 1977, if it were the Montepio of Officials of the Trade Union Organization-and the one of December 31, 1973.

Three. The pensions paid out of the pension schemes or systems listed in Article 42 of Law 37/1988 of 28 December, and not indicated in the previous paragraphs of this article, will be subject to the increase in the year 2015, as appropriate, according to their regulatory regulations, on the amounts received at 31 December 2014, except for the exceptions contained in the following articles of this chapter.

Article 42. Non-revalorizable pensions.

One. The following public pensions will not be revalued in 2015:

(a) The pensions paid out of any of the schemes or systems of provision listed in Article 42 of Law 37/1988 of 28 December 1988, the amount of which is monthly in full, plus, if applicable, the total monthly amount of the other public pensions received by the holder, exceeds EUR 2,560,88 in monthly calculations, this amount being understood in the terms set out in the previous Article 40.

The provisions of the preceding paragraph shall not apply to the extraordinary pensions of the Passive Classes of State and the Social Security system arising from terrorist acts, nor to the exceptional pensions arising from terrorist attacks, recognized under the Royal Decree-Law 6/2006 of 23 June, nor to the pensions recognized under the additional 43rd of Law 62/2003, of December 30, of Fiscal, Administrative and Social Order Measures.

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

(c) The pensions of the Mutualities integrated into the Special Fund of the General Mutual Fund of Civil Servants of the State which, at 31 December 2014, had already reached the amounts corresponding to 31 December 1973.

Two. In the case of Mutualities, Montepios or Social Security Entities of any kind that integrate personnel of 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 are directly 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 applicable, the revaluations to Article 41 shall be considered as a maximum limit, with the possibility of applying lower coefficients and even lower coefficients to such supplementary pensions, in accordance with their own regulations or with the agreements to be made.

Article 43. Limitation of the amount of the revaluation of public pensions.

One. For 2015, the amount of the revaluation of public pensions may not be an annual full value of more than EUR 35,852,32.

Two. Where the same holder receives two or more public pensions, the sum of the full annual amount of all such pensions, once they have been recovered, shall not exceed the maximum limit. If it is exceeded, the value of the revaluation shall be proportionally reduced to the extent of the excess over that limit.

To this end, each institution or body competent to revalue pensions shall determine the maximum annual allowance for pensions to be paid. This limit shall consist of a figure which is equal to the total amount of EUR 35,852,32 per year the same proportion as the pension or pension with the sum of all public pensions received by the holder.

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

L =

P	× 35,852.32 euros
T

being 'P' is the annual theoretical full value reached at 31 December 2014 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 on the same date.

Notwithstanding the foregoing, if any of the public pensions perceived by the person concerned were in charge of the Special Fund of one of the Mutualities of Officials included in Article 4 (2) (c) of Law 37/1988 of 28 December, or the non-revalorizable pensions provided by any of the Entities referred to in Article 42.2 of this Law, the application of the rules set out in the preceding paragraphs shall be adjusted to the maximum limit of perception.

Three. The provisions of paragraphs Four to Eight, inclusive, of the preceding Article 40 shall be applicable where appropriate to the concurrent pension revaluation assumptions.

CHAPTER V

Add-ons for minimums

Article 44. Recognition of allowances for minimum pensions for Passive Classes.

One. According to the provisions of Article 27.2 of the recast text of the Law on Passive Classes of the State, they will be entitled to receive the necessary economic supplements to achieve the minimum amount of the pensioners of the State Passive Classes that do not receive, during 2015, income from work or capital or that, perceiving them, do not exceed 7,098,43 euros per year. To this effect, capital gains or property gains shall be computed between such income.

In order to credit the working or capital income, the pensioner may be required to make a statement of the same and, where appropriate, the contribution of the tax returns presented.

However, the pensioners of the Passive Classes of the State who receive income in respect 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 of those corresponding to the pension already recovered is less than the sum of EUR 7,098,43 plus the amount, in annual calculation, of the minimum amount fixed for the type of pension in question. 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.

The requirements set out in the preceding paragraphs shall be presumed to be met where the data subject had received a revenue of EUR 7,080,73 per year during 2014. 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.

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

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

However, if the request for such recognition is made on the occasion of exercising the right to recover a pension whose causative event occurred in the preceding financial year, the economic effects may be those of the date of commencement of the pension, with a maximum of one year's retroactive effect from the application.

Two. The recognition of economic supplements to be carried out in 2015 by declarations of the person concerned shall be provisional until the reality or effectiveness of the declaration is verified.

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, assume the requirement of the reimbursement of what was wrongly perceived by the holder of the pension. This refund may be charged to successive pension payments.

Three. With respect to pensions caused from 1 January 2015, in order to qualify for the supplement to achieve the minimum amount of pensions, it will be necessary to reside on Spanish territory. For pensions arising from the date indicated, the amount of such allowances shall in no case exceed the amount of EUR 5,136,60 per year, fixed for retirement and invalidity pensions in their non-contributory form in Article 46 (1) of this Law.

Four. During 2015, the minimum amounts of Passive Classes ' pensions are fixed, in annual accounts, in the following amounts:

class	Amount
	With spouse in charge Euros/year	No spouse: single-personal economic unit Euros/year	With spouse not in charge Euros/year
Pension retirement or retirement.	10.960.60	8.883.00	8.426.60
's pension.	8.883.00
pension other than the widow's, where N is the number of pension or pension beneficiaries.	8.657.60 N

Five. The economic benefits provided for in the preceding paragraphs of this Article shall not apply to pensions recognised under the special legislation arising out of civil war, the amounts of which are set out in Article 39 of this Law, except for orphan's pensions recognised under Title II of Law 37/1984 of 22 October, as well as for those recognised in favour of non-disabled orphans over 21 years of age, caused by non-official staff under the laws of the European Communities 5/1979, of 18 September, and 35/1980 of 26 June.

Article 45. Recognition of allowances for minimum social security pensions.

One. In the terms that are determined to be determined, they shall be entitled to receive the necessary supplements to achieve the minimum pension amount of the pensioners of the Social Security system, in their contributory modality, who do not receive income from the work, capital or economic activities and property gains during 2015, in accordance with the concept established for such income in the Income Tax of the Physical Persons and computed according to Article 50 of the recast text of the General Law of Social Security, approved by the Royal Decree Legislative 1/1994 of 20 June, or which, in receipt of them, does not exceed EUR 7,098,43 per year.

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, the pensioners of the Social Security system in their contributory mode, who receive income from the concepts indicated in excess of 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 those corresponding to the pension already recovered is less than the sum of EUR 7,098,43 plus the amount, in annual calculation, 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. For the sole purpose of ensuring the guarantee of allowances for minima, public pensions which are not in charge of any of the basic public social security schemes shall be equated to working 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 conditions set out in the preceding paragraph shall be understood to be met where the person concerned shows that he or she is entitled to income in the form referred to in paragraph 1 for 2015, equal to or less than EUR 7,098,43.

Pensioners of Social Security in their contributory form who, during the financial year 2015, receive accumulated income above the limit referred to in the preceding paragraph, are obliged to communicate such a circumstance to the managing entities within one month of their production.

In order to credit income and income, the social security management entities may at any time require the recipients of supplements to a minimum of a declaration of these, as well as their assets and, where appropriate, the contribution of the tax returns presented.

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.

Economic dependency will be understood when 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, understanding the pensions recognised by another State as well as the guarantee of minimum income and third-person support, both of which are provided for in the recast of the General Law on the Rights of Persons with Disabilities and their Social Inclusion, approved by Royal Decree-Law 1/2013 of 29 November, and the care pensions provided for in Law 45/1960 of 21 July, for which the create certain national funds for the social application of tax and savings.

(b) That the income of any nature of the pensioner and his spouse, calculated in the form set out in paragraph 1 of this Article, is less than EUR 8,280,40 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 8,280,40 euros and of the annual amount of the minimum pension with the spouse in charge in question, a supplement equal to the difference shall be recognized, distributed among the corresponding number of monthly payments.

Four. With respect to pensions caused from 1 January 2013, in order to qualify for the supplement to achieve the minimum amount of pensions, it will be necessary to reside on Spanish territory. For pensions arising from the date indicated, the amount of such allowances shall in no case exceed the amount referred to in Article 50 (2) of the recast of the General Law on Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

Five. During the year 2015, the minimum amounts of pensions in the Social Security system, in their contributory form, are fixed, in annual computation, pension class and concurrent requirements in the holder, in the following amounts:

Headline with sixty-five years

Class
	With spouse in charge Euros/year	No spouse: single-personal economic unit Euros/year	With spouse not in charge Euros/year
10.960.60	8.883.00	8.426.60
less than sixty-five years	10.273.20	8.309.00	7.851.20
with sixty-five years of high invalidity	16.441.60	13.325.20	12.640.60
Incapacity
Invalidity	16.441.60	13.325.20	12.640.60
Absolute	10.960.60	8.883.00	8.426.60
Total: Headline with sixty-five years	10.960.60	8.883.00	8.426.60
Total: Titular between sixty-sixty-four years	10.273.20	8.309.00	7.851.20
Total: Common Disease Derivatives less than sixty years	5,524,40	5,524,40	55% Minimum System Listing Base General
of the work accident regime: Headline with sixty-five years	10.960.60	8.883.00	8.426.60
Width
with family loads		10.273, 20
with sixty-five years or with disabilities in grade equal to or greater than 65 per 100		8.883.00
Entitled between sixty-sixty-four years
with less than sixty years		6.724.20

Class	Euros/year
Orfad
By payee	2,713.20
In the absolute orphan the minimum will be increased by 6,724.20 euros/year distributed, if any, among the beneficiaries.
By disabled beneficiary under 18 years of age with a disability in grade equal to or greater than 65 per 100	5.339.60
By beneficiary	2,713.20
If no widower or orphan exists Pensioners:
-A single beneficiary with sixty-five years	6.559.00
-A single beneficiary under sixty-five years	6.178.20
	beneficiaries: The minimum assigned to each of them will be increased by the amount that results from prorating 4,011.00 euros/year between the number of beneficiaries.

CHAPTER VI

Other public pension provisions

Article 46. Initial determination and revaluation of non-contributory pensions for social security.

One. For the year 2015, the amount of pension and invalidity pensions of the Social Security system, in its non-contributory form, shall be fixed at EUR 5,136,60 full per year.

Two. For the year 2015, a pension supplement, set at EUR 525,00 per year, is established for the pensioner who provides proof that he has no property and has, as a habitual residence, a house rented to the pensioner whose owner does not have the relationship of kinship until the third degree, nor is he a spouse or a person with whom he or she constitutes a stable union and coexists with an analogous relationship of affectivity to the conjugal. In the case of family units in which a number of non-contributory pension recipients live together, only the holder of the rental contract may be awarded the supplement or, if several, the first one of them.

The rules for the recognition of this supplement will be those set out in Royal Decree 1191/2012 of 3 August, laying down rules for the recognition of the pension supplement for the rental of housing in favour of the pensioners of the Social Security in their non-contributory modality, understanding that the references made to the year 2012, should be considered to be carried out in 2015.

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

One. As from 1 January 2015, the amount of the pension for the compulsory insurance for Old Age and Invalidity, which is not concurrent with other public pensions, is fixed at an annual rate of 5,682,60 euros.

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 consequence of the civil war, nor the pension perceived by the useful or disabled persons of first degree for the cause of the last Spanish civil war, whatever the legislation, nor the subsidy for the aid of the third person provided in the recast text of the General Law of the Rights of Persons with Disabilities and of its Law, will not be considered concurrent pensions. social inclusion, approved by the Royal Legislative Decree 1/2013 of 29 November, nor the extraordinary pensions arising from acts of terrorism.

Two. The amount of old-age or invalidity pensions for the compulsory retirement age and invalidity pension shall be, in annual accounts, EUR 5,518,80 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 transitional provision seventh of the text recast of the general law on social security, unless the persons concerned have recognised higher amounts prior to 1 September 2005, in which case the general rules on revaluation shall apply, provided that, by virtue of these rules, the sum of the amounts of the concurrent pensions remains higher than the limit.

Three. The pensions of the Compulsory Old-age and Invalidity Insurance will not be revalued in 2015 when they enter into concurrency with other public pensions other than those mentioned in the previous paragraph.

By way of derogation from the preceding paragraph, where the sum in annual computation of all the concurrent pensions, once revalued, and those of the referred to as compulsory of Old Age and Invalidity is less than the amount fixed for the pension of such Insurance in paragraph Two of this article, the pension of the Compulsory Insurance of Old Age and Invalidity shall be revalued in an amount equal to the difference resulting between both amounts. 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 revaluation or for the recognition of new performances of a periodic nature.

Four. When, for the recognition of a pension from the compulsory insurance of Old Age and Invalidity, periods of insurance or residence completed in other countries linked to Spain by international standard of social security that provide for such aggregation, the amount of the prorated pension in charge of Spain may not be less than 50% of the amount of the pension of the Mandatory Insurance of Old Age and Invalidity that at any time corresponds.

This same guarantee shall apply in relation to the holders of other pensions other than those of the Compulsory Insurance for Old Age and Invalidity which opt for one of these pensions, provided that on the date of the event causing the pension to be received, they would have met all the conditions required by that Insurance.

TITLE V

Of Financial Operations

CHAPTER I

Public Debt

Article 48. Public Debt.

One. The Minister of Economy and Competitiveness is authorized to increase the State's debt, with the limitation that the living balance of the State's debt in effective terms as of December 31, 2015 does not exceed the corresponding balance at 1 January 2015 in more than 49,502,999.95 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 budgetary appropriations corresponding to Chapters I to VIII.

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

(c) By the difference between the total budget appropriations of Chapters I to VIII and the overall amount of the recognised obligations of those chapters in the financial year.

(d) By cash advances and net variation of legally provided non-budgetary operations.

e) By the net variation in the rights and obligations of the State recognized and pending income and 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 entities and entities of the State Public Sector.

One. The public bodies listed in Annex III of this Law are hereby authorised to conclude credit operations during the year 2015 for the amounts which, for each, are set out in the abovementioned Annex.

The business public entities listed in that Annex III are also authorised to conclude credit operations during the year 2015 for the amounts which, for each, are set out 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. Public Research Bodies under the Ministry of Economy and Competitiveness (Instituto Nacional de Investigación y Tecnología Agraria y Alimentaria; Agencia Estado Consejo Superior de Investigaciones Científicas; Instituto Geógica y Minero de España; Instituto de Salud Carlos III; Instituto de Astrofísica de Canarias; Instituto Español de Oceanography; and Centro de Investigaciones Energéticos, Environmental y Tecnologicas), the National Institute of Aerospace Technique Esteban Terradas, under the Ministry of Defense, and the Universidad Nacional Distance Education may be able to arrange credit operations as a result of the repayable advances granted to them under Chapter 8 of the budget of the Ministry of Economy and Competitiveness.

This authorisation shall apply only to advances granted in order to facilitate the availability of funds for the payment of part of the expenditure which, once justified, is financed from the European Regional Development Fund.

Three. The agencies under the Ministry of Agriculture, Food and the Environment listed in Annex III, prior to the consultation of the corresponding operations and in order to verify the destination of the debt, shall request authorization from the Secretariat of State for Budgets and Expenditure, providing a financial economic plan supporting the operation, including the assumptions in which the debt is requested to cover cash deficits that occur as a result of the phase between payments made by the agency in co-financed actions. with European Funds and the Community returns corresponding to those payments.

Article 50. Information on the evolution of the State Debt to the Ministry of Economy and Competitiveness 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 hold the debt management of the State or assumed by it, even if the assumption is only the financial burden, will send to the General Secretariat of the Treasury and Financial Policy of the Ministry of Economy and Competitiveness the following information: quarterly, on the payments made and on the situation of the Debt on the last day of the quarter, and at the beginning of each year, on the forecast of financial expenses and redemptions for the financial year.

The Government will communicate quarterly to the General Cortes, through its budget office, the detailed balance of the financial operations agreed upon by the state and the Autonomous Bodies and the number of accounts opened by the Treasury in the Banco de España or in other financial institutions, as well as the amounts and the evolution of the balances. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

Article 51. Foreign resources of the Bank Ordered Restructuring Fund.

According to the provisions of Article 53.2 of Law 9/2012, of 14 November, of restructuring and resolution of credit institutions, during the financial year 2015, the foreign resources of the Fund for Bank Ordered Restructuring will not exceed the amount of EUR 22,000,000 thousand.

CHAPTER II

Public Avals and Other Guarantees

Article 52. Amount of State Avales.

One. The maximum amount of guarantees to be granted by the General Administration of the State during the year 2015 shall not exceed 3,500,000 thousand euros.

Two. Within the total stated in the previous section, the following amounts are reserved:

(a) EUR 3,000,000 thousand for guarantees intended to guarantee fixed income securities issued by asset-backed securities that are regulated in the following Article.

(b) Within the amount of EUR 500 000 000 not reserved in the preceding paragraphs, a ceiling of EUR 40,000 000 is set for guaranteeing 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 of the guaranteed amount will not exceed 35 percent 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 11 March on premiums and financing to shipbuilding 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 applications, grants and conditions of these endorsements shall be governed in accordance with the provisions of this Law and Order PRE/2986/2008 of 14 October 2008, for which the Agreement of the Government of the Government of the Government for Economic Affairs is published, establishing the procedure for the granting of State guarantees for the financing of credit operations for the renewal and modernization of the Spanish merchant fleet, or in the subsequent provisions that modify it.

Three. The General Secretariat of the Treasury and Financial Policy is hereby authorized to carry out, in the execution of the State guarantees referred to in Section D (b) of Article 49 of Law 39/2010, of December 22, of the General Budget of the State for 2011, paragraph Dos.e) of Article 52 of Law 2/2012, of 29 June, of the General Budget of the State for the year 2012, paragraph Dos.b) of Article 54 of Law 17/2012, of 27 December, of the General Budget of the State for 2013, and Article 1 of the Royal Decree-Law 7/2008 of 13 October 2008 on Urgent Measures in Matters Economic-Financial in relation to the Concerted Action Plan of the Countries of the Euro Zone, can make the payments corresponding to the obligations guaranteed by treasury operations under the specific concept established for this purpose.

After completion, the General Secretariat of the Treasury and Financial Policy shall make the final application to the budget of expenditure of the payments made in the financial year, except those effected in the month of December of each year, which shall be applied to the budget in the following year.

Article 53. 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 2015, of EUR 3,000,000 thousand, in order to guarantee fixed income securities issued by asset-securitisation funds 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. Up to 80% of the nominal value of the bonds in each series or class of fixed income securities issued by the securitisation funds of credit rating assets shall be guaranteed without taking into account the granting of the guarantee which, at least, is A1, A + or assimilated.

Assets transferred to the securitisation fund shall be loans or loans granted to all types of non-financial corporations domiciled in Spain. However, the transferred asset corresponding to the same sector, in accordance with the division level of the National Classification of Economic Activities 2009, shall not exceed 25% of the total assets transferred to the securitisation fund. For these purposes loans or loans shall also be considered as assets derived from leasing operations.

Asset-securitisation funds may be set up on an open basis within the meaning of Article 4 of Royal Decree 926/1998 of 14 May on the regulation of asset-securitisation funds and the management companies of securitisation funds for a maximum period of two years from the date of their establishment, provided that the assets transferred to the securitisation fund are loans or loans granted as of 1 January 2008.

For the establishment of a securitisation fund, the credit institutions concerned must give in loans and loans granted to all types of non-financial companies domiciled in Spain. At least 50% of the loans and credits transferred must have been granted to small and medium-sized enterprises and, at least, 25% of the outstanding balance of loans and loans must have an initial repayment term of not less than one year.

The lending and lending entity should reinvest the liquidity obtained as a result of the securitisation process in loans or loans granted to all types of non-financial companies domiciled in Spain, of which at least 80 percent are small and medium-sized enterprises. The reinvestment must be at least 50%, within one year of the effective provision of the liquidity, and the remainder within two years. For this purpose, liquidity shall be understood as the amount of the assets that the institution grants to the securitisation fund at the time of its establishment as well as, where applicable, subsequent disposals as a result of the open nature of the fund, during the period previously indicated for two years.

Two. The accumulated living amount of all guarantees granted by the State to fixed income securities issued by the asset-backed funds referred to in the previous paragraph shall not exceed EUR 7,600,000 thousand by 31 December 2015.

Three. The granting of the endorsements referred to in paragraph 1 of this article must be agreed by the Ministry of Economy and Competitiveness, on the occasion of the establishment of the fund and prior to the processing of the mandatory file.

Four. Asset-securitisation fund management companies shall forward to the General Secretariat of the Treasury and Financial Policy the information necessary for the control of the risk assumed by the State under the collateral, in particular the information concerning the total volume of the principal outstanding amount of fixed income 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-securitisation funds referred to in the preceding paragraphs shall be exempt from any notarial duty and, where applicable, the registration.

Six. The General Secretariat of the Treasury and Financial Policy is hereby authorized to carry out, in the execution of the guarantees of the State referred to in this Article and those granted in previous years, the payments corresponding to the obligations guaranteed by non-budgetary operations under the specific concept that it believes to this end.

After completion, the General Secretariat of the Treasury and Financial Policy shall make the final application to the budget of expenditure of the payments made in the financial year, except those made at the end of the financial year, which shall apply to the budget in the following year.

Seven. The holder of the Ministry of Economy and Competitiveness 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.

Eight. The head of the Directorate-General for Industry and Small and Medium-sized Enterprises is authorised to reopen the deadline for applications, following agreement with the General Secretariat of the Treasury and Financial Policy, if the budgetary allocation provided for in paragraph 1 of this Article has not been exhausted in the previous proceedings.

Article 54. Endorsements of public entities and state commercial companies.

The State Society of Industrial Participations is authorised to lend guarantees in the year 2015, in relation to the credit operations they have made and with the obligations arising from invitations to tender in which the commercial companies participate in the financial year in which the capital participates directly or indirectly, up to a maximum limit of 1,210,000 thousand euros.

Article 55. Information on public endorsements awarded.

The Government will communicate quarterly to the General Cortes, through its budget office, the amount and main characteristics of the public guarantees granted. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

CHAPTER III

State Relations with the Official Credit Institute

Article 56. Cooperation Fund for the Promotion of Development (FONPRODE).

One. The allocation to the Fund for the Promotion of Development will amount in the year 2015 to 235,230 thousand euros, under budget implementation 12.03.143A.874 " Fund for the Promotion of Development (FONPRODE) that will be used for the purposes provided for in article 2 of Law 36/2010, of 22 October, of the Fund for the Promotion of Development.

Two. The Council of Ministers may authorise operations under the FONPRODE for up to EUR 375,000 thousand in the course of 2015.

Three. During the year 2015, only reimbursable operations may be authorised from the FONPRODE as well as those operations necessary to deal with the costs arising from the management of the fund or other expenses associated with the operations formalised by the Fund.

The refinancing operations of loans granted prior to the Fund may also be authorized to be carried out in compliance with the appropriate bilateral or multilateral agreements to renegotiate the foreign debt of the borrowing countries, in which Spain is a party.

Four. Additional resources shall be provided to the FUND provided for all returns from its assets and originating in operations approved at the initiative of the Ministry of Foreign Affairs and Cooperation. The resources of the Fund shall also be the amounts deposited in the current accounts of the FONPRODE, as well as the amounts audited and deposited with the Treasury in the name of FONPRODE from budgetary allocations of previous financial years, regardless of their origin. These resources may be used to meet any commitment, the approval of which is carried out by the FONPRODE in accordance with the procedures laid down in the rules applicable to the Fund.

Five. The annual compensation to the ICO established in Article 14 of Law 13/2010, of 22 October, of the Fund for the Promotion of Development, shall be made out of the resources of the FUND itself, after authorization by agreement of the Council of Ministers, for the expenses incurred in the development and execution of the function entrusted to it.

Article 57. Cooperation Fund for Water and Sanitation (FCAS).

The allocation to the Cooperation Fund for Water and Sanitation referred to in the additional sixth-first Disposition of Law 51/2007, of 26 December, of General Budget of the State for 2008, will amount, in the year 2015 to 15,000 thousand euros, and will be used for the purposes provided for in paragraph Three of that Additional Disposition.

The Council of Ministers may authorise operations from the Fund for an amount of up to 28,000 thousand euros during the year 2015. Only non-repayable transactions may be authorised with funds coming from reintegra, and in so far as such amounts are returned by the Fund's counterparties. In the rest of the cases, only reimbursable operations may be authorized, as well as those operations necessary to deal with the expenses arising from the management of the Fund, or from other expenses associated with the operations formalised by the Fund.

Additional resources shall be provided to the FCAS for the returns from its assets and originating from operations approved at the initiative of the Ministry of Foreign Affairs and Cooperation. The amounts deposited in the Fund's current accounts shall also be FCAS resources. These resources may be used to meet any commitment, the approval of which is carried out by the FCAS in accordance with the procedures laid down in the rules applicable to the Fund.

The Government will inform the General Cortes, through its Office of Budget, during the first half of the year, of the operations authorized by the Council of Ministers under this Fund of the previous year. The Office shall make such documentation available to Members, Senators and Parliamentary Committees.

Article 58. Fund for the Internationalization of the Company (FIEM).

One. The allocation to the Fund for the Internationalization of the Company will amount in the year 2015 to 238,087.60 thousand euros from the budget application 27.09.431A.871 "To the Fund for the Internationalization of the Company (FIEM)", that will be used for the purposes provided for in article 4 of the Law 11/2010, of June 28, of reform of the system of financial support to the internationalization of the Spanish company.

Two. Operations under the FIEM may be authorised for an amount of up to EUR 500 000 000 in the course of 2015.

It is expressly excluded from this limitation the refinancing operations of loans granted prior to the Fund to be carried out in compliance with the appropriate bilateral or multilateral agreements to renegotiate the foreign debt of the borrowing countries, in which Spain is a party.

The Council of Ministers may authorize individual projects of special relevance for internationalisation, taking into account the amount of the project, by agreeing on the allocation of part of the project within the limit set out in the first paragraph, with the successive amounts of the project being allocated in subsequent years, within the limits provided for in the corresponding annual budget laws.

During the year 2015 FIEM may not be authorized to carry out non-refundable transactions, excluding from this limitation the operations necessary to deal with the expenses arising from the management of the Fund, which in any case will adjust its activity in a way that does not present the need for financing measured according to the European System of National Accounts.

Three. Additional resources shall be provided for the purpose of the FIEM, the returns that take place during the financial year 2015 and which have their origin in FIEM operations or in operations approved by the Development Assistance Fund, at the initiative of the Ministry of Economy and Competitiveness.

Four. The annual compensation to the ICO set out in Article 11.4 of Law 11/2010, of 28 June, of reform of the system of financial support for the internationalization of the Spanish company, will be carried out by the resources of the FIEM itself, after authorization by agreement of the Council of Ministers, for the expenses in which it incurs in the development and execution of the function that is entrusted to it.

Five. The Government shall report annually to the General Cortes, through its budgetary office, and to the Economic and Social Council, of the operations, projects and activities authorised under the FIEM, of its objectives and beneficiaries of the financing, financial conditions and evaluations, as well as the development of the operations in progress over the period covered. The Budget Office of the General Courts shall make such documentation available to the Members, Senators and Parliamentary Committees.

Article 59. State reimbursements to the Official Credit Institute.

One. State reimbursements to the Official Credit Institute as a result of the management of the CARI system. During the year 2015, the State will reimburse the Instituto de Crédito Oficial both the amounts it would have satisfied the financial institutions in payment of the interest adjustment operations provided for in Law 14/2013 of 27 September, Support for Entrepreneurs and their Internationalization, as well as the management costs of those operations in which it has incurred.

For this purpose, the allocation for the year 2015 to the CARI (Mutual Adjustment of Interest Convention) system, will be the one in budget application 27.09.431A.444.

In the event that there are positive balances of the system in favor of the Official Credit Institute at December 31, 2015, once the management costs incurred by the ICO are deducted, they will be entered into Treasury.

Within the set of interest adjustment operations approved during the financial year 2015, the 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 the year 2015, amounts to 480,000 thousand euros.

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 Statute and rules of action, make an agreement or through financial agents of intermediation, financial exchange operations that are intended to cover the risk that the interest rate may entail for the Treasury, after a favourable report by the General Secretariat of the Treasury and Financial Policy. Authorization of the Directorate General of International Trade and Investments of the Ministry of Economy and Competitiveness.

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

In the case of interest-subsidized interest payments by the State, in financial operations implemented through the Official Credit Institute, the agreements of the Council of Ministers or the Government's Delegation for Economic Affairs will include information about the reserve of credits or the way to finance the expenditure that will be derived from them.

Article 60. Acquisition of shares and units of Multilateral Financial Agencies.

One. During the year 2015, no operations for the acquisition of shares and units of Multilateral Financial Institutions or contributions to funds constituted in the same with impact on public deficits and financed by budget applications 27.04,923O.895 and 27.06,923P.895 "of Multilateral Financial Agencies" will be carried out.

Two. For the purposes of compliance with the provisions of the previous paragraph, the General Secretariat of the Treasury and Financial Policy and the Directorate General for Macroeconomic Analysis and International Economy will accompany the proposals for financing these budgetary applications with a report on their impact on the public deficit, which will be prepared in advance of the corresponding request for the General Intervention of the State Administration.

TITLE VI

Tax Rules

CHAPTER I

Direct Taxes

Section 1. Tax on Heritage

Article 61. Heritage tax during 2015.

With effect from January 1, 2015 and indefinite term, the second paragraph of the single article of Royal Decree-Law 13/2011 of 16 September, establishing a temporary property tax, is amended as follows:

" Second. With effect from 1 January 2016, the following amendments are introduced in Law 19/1991 of 6 June of the Heritage Tax:

One. Article 33 is amended, which is worded as follows:

" Article 33. General allowance for the full quota.

On the full fee of the tax a 100 percent bonus will be applied to taxable persons for personal or real obligation to contribute. "

Two. Articles 6, 36, 37 and 38 shall be repealed. '

Section 2. Local Taxes

Article 62. Coefficients of updating of the cadastral values of article 32.2 of the recast of the Law of the Real Estate.

One. The coefficients of updating of the cadastral values referred to in Article 32 (2) of the recast of the Law of the Land Registry, approved by Royal Legislative Decree 1/2004, of 5 March, are fixed for 2015 according to the following table:

of entry into force setting values

2009

Upgrade Coefficient
, 1985, 1986, and 1987
1988
1989
1990, 1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001 and 2002
2003
2006
2007
2008	2009

Two. The coefficients provided for in the preceding paragraph shall apply 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 2014.

(b) In the case of cadastral securities reported in the financial year 2014, 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 Registry, without having been effective, the coefficient shall 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.

CHAPTER II

Indirect Taxes

Single Section. Tax on Heritage Transmissions and Documented Legal Acts

Article 63. Scale for transmissions and rehabilitation of bulk and nobiliary titles.

With effect from 1 January 2015, the scale referred to in the first paragraph of Article 43 of the recast text 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	2,699	6,766	16.222
2. º For each untitled greatness	1,930	4,837	11.581
3. º For each title without greatness	769	1,930	4,643

Article 64. Exemption for venture capital funds.

With effect from 1 January 2015 and indefinite validity, paragraph 20.4 of Article 45 (I) (B) 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, is worded as follows:

" 4. Mortgage securitisation funds, securitisation funds of financial assets, and venture capital funds shall be exempt from all transactions subject to the mode of corporate transactions. '

CHAPTER III

Other Tributes

Article 65. Fees.

One. As from 1 January 2015, the fixed amount rates of the State Treasury will be raised up to the amount resulting from the application of the coefficient 1,01 to the amount payable during the year 2014, taking into account the provisions of Article 82 of Law 22/2013 of 23 December 2013 of the General Budget of the State for the year 2014.

The rates that would have been created or specifically updated by rules issued in the year 2014 are excepted from the previous paragraph.

Likewise, the amount of the cadastral regularization rate provided for in the additional third paragraph, paragraph Eight, point (d) of the recast text of the Law of the Land Registry approved by Royal Legislative Decree 1/2004, of 5 March, is excepted from the first paragraph.

The charges payable by the Central Traffic Head shall be adjusted, after the coefficient indicated above, to the multiple of 10 cents of the immediate higher euro, except when the amount to be adjusted is a multiple of 10 euro cents.

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

Three. The fixed rates and rates set out in Article 3 (4) of the Royal Decree-Law 16/1977 of 25 February 1977 on the penal, administrative and fiscal aspects of the games of luck, send or chance, in the amount payable during the year 2014, are maintained in accordance with the provisions of Article 82.4 of Law 22/2013 of 23 December 2013 on the State's General Budget for the year 2014.

Article 66. Fee for the reservation of radio public domain.

One. The rate per reserve of radio public domain as set out in paragraph 3 of Annex I to Law 9/2014 of 9 May, General Telecommunications (hereinafter the General Telecommunications Law), must be calculated by means of the expression:

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

where:

T = amount of the annual rate in euro.

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

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

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

In cases of radio public domain reserves affecting the entire national territory, the value of the area S to be considered for the calculation of the rate, is that of 505,990 square kilometers.

In the radio communications services that are applicable, the area S to be considered may include, where appropriate, the corresponding Spanish territorial sea or airspace under Spanish jurisdiction.

The minimum amount to be entered as a fee per reserve of the public radio domain is maintained at 100 euros.

To set the value of C1 to C5 coefficients in each radio communications service, the meaning attributed to them by the General Telecommunications Law and the regulatory norms that develop it has been taken into account:

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. Coefficient C2: Type of service for which it is intended to be used and, in particular, if it is carried out by 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. Coefficient C3: Band or Subband of the spectrum. 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 subband.

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. The reference value is taken by default, and applies in cases where, by the nature of the service or the reservation made, the corresponding coefficient is not applicable.

Coefficient C1: This coefficient 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 whose lower and upper ends comprise the bands typically used in the respective services. It also covers the geographical area of use, generally distinguishing between areas of high interest and high use, which are assimilated to the large municipalities and low-interest areas and low utilization such as small municipalities and 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 which are intended to provide third parties with a radio-communications service with economic consideration. The latter has taken into account, where appropriate, the consideration of a public service, taking into account the value of this coefficient the public service allowance set out in Annex I of the General Law on Telecommunications, which is included in the value that is set 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: The C3 coefficient is considered to be the possible modalities of granting of the radio public domain reservation of a given frequency or subband of frequencies, either exclusively or shared with other users in a given geographical area. 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. 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 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 used/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.

When 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 during a limited and defined period of time, the value of the C5 coefficient in these cases shall be 15% of the general 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 to -20%
Population.	Up to + 100%
-commercial experiences.	− 85%

Calculation of the rate per radio public domain reservation

Radio services and modes considered

The following groups or classifications are considered:

1. Mobile services.

1.1 Land mobile service and associated services.

1.2 Land mobile service with national coverage.

1.3 Electronic communications services (third-party delivery).

1.4 Maritime Mobile Service.

1.5 Aircraft mobile service.

1.6 Mobile satellite service.

1.7 Broadband terrestrial mobile communications systems.

1.8 European Rail Communications System (GSM-R).

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.

3.2 Television.

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 coefficients set out in Section 3.1 of Annex I of the General Law of Telecommunications require a distinction in terrestrial mobile service networks, different modalities, and a differentiated assessment of the criteria for setting the rate of a given reservation.

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 utilization, provided that the network coverage includes, in whole or in part, municipalities 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.

Without prejudice to paragraph 1.1.9, for the modalities included under this heading, the bandwidth B to be taken into account is the result of multiplying the value of the pipeline by the number of frequencies used.

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

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1,000 square kilometers.

1112

1.6

1115

1116

1115

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1.2	1.25	1	1.3	0.4707	1111
100-200 MHz	1.7	1.25	1	1.3	1112	1112
1.25	1.1	1.3	0.4937	1113
	400-1,000 MHz	1.5	1.25	1.2	1.3	0.5049	1114
1,000-3,000	1.1	1.25	1.1	1.3	1115
1	1.25	1.2	1.3	0.4590	1116
1116

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

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1,000 square kilometers.

1,8

1,000-3,000 MHz

1,15

1126

1125

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1.4	1.25	1	1.3	0.4707	1121
100-200 MHz	2	1.25	1	1.3	1122	1122
1,25	1.1	1.3	0.4937	1123
	400-1,000 MHz	1,25	1,25	1.3		0.5049	1124
1.25	1.25	1.1	1.3	1125
1125
1.25	1.2	1.3	0.4590	1126
1126

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

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1,000 square kilometers.

1,200-400 MHz

1135

1135

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1.2	1.25	1.5	1.3	0.4707	1131
100-200 MHz	1.7	1.25	1.5	1.3	1132
1132
1.6	1,65		1.3	0.4937	1133
	400-1,000 MHz	1.5	1.25	1.8	1.3	0.5049	1134
1,000-3,000	1.1	1.25	1.65	1.3	1135
1	1.25	1.8	1.3	0.4590	1136
1136

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

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1,000 square kilometers.

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1.4	1.25	1.5	1.3	0.4707	1141
100-200 MHz	2	1.25	1.5	1.3	1142
1142
	1,25	1,65	1.3	0.4937	1143
	400-1,000 MHz	1.7	1.25	1.8	1.3	0.5049	1144
1,000-3,000 MHz	1.25	1.25	1.65	1.3	0.4590	1145
3,000 MHz	1.15	1.25	1.8	1.3	0.4590	1146

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

The area S to be considered is the one in the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 1,000 square kilometers.

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1.4	1.375	1.5	1.3	0.4707	1151
100-200 MHz	2	1.375	1.5	1.3	1152
1152
	1,375	1.65	1.3	0.4937	1153
	400-1,000 MHz	1.7	1.375	1.8	1.3	0.5049	1154
1,000-3,000	1.25	1.375	1.65	1.3	0.4590	1155
3,000 MHz	1.15	1.375	1.8	1.3	0.4590	1156

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

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1,000 square kilometers.

1162

1.7

1165

1166

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1,1	1.25	1	1,1491		1161
1161
			1.25	2	1	1162
1.25	2	1	0.1491	1163
	400-1,000 MHz	1.4	1.25	1		0.1640	1164
1,000-3,000 MHz	1.1	1.25	2	1	1165
1165	1	1.25	2	1	0.1491	1166

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

The area S to be considered is the one that appears in the corresponding reserve of radio public domain, establishing a minimum area, for calculation purposes, of 1,000 square kilometers.

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1.375	1.375	1		0.1491	1171
100-200 MHz	1.6	1.375	2	1	0.1491	1172
200-400 MHz	1.7	1.375	2	1	0.1097	1173
400-1,000 MHz	1.4	1.375	2	1	0.1491	1174
1.000-3,000	1.1	1.375	2	1	1	0.1491	1175
> 3,000 MHz	1	1.375	2	1	0.1491	1176

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

The area S to be considered is the one on the corresponding radio public domain reservation.

1182

1183

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 50 MHz	1	2	1	2	1181
	50-174 MHz
	2	1	1.5	1182
1182
1	2	1.3	1	0.3444	1183

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

Short-range systems are included in this section as long as the network service radius is no greater than 3 kilometers. The area S to be considered shall be that corresponding to the service area.

For networks of greater 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 characteristics of the network.

Bandwidth B to be taken into account is the result of multiplying the value of the pipeline in cases that is applicable 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.

1192

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 50 MHz	1,25	1.25	1.5	1	19,5147	1191
50-174 MHz	2	1.25	1.5	1	1192
1192
2	1.25	1.5	1	19,5147	1193
862-870 MHz	1.7	1.25	1.5	1	19,5147	1194
		1.25	1.5	1.5	1	19,5147	1195

1.2 Land mobile service of national coverage.

The bandwidth B to consider is the result of multiplying the value of the pipeline by the number of frequencies used.

1.2.1 Mobile service fixed allocation/national coverage networks.

The area S to consider is the one corresponding to the entire national territory.

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1.4	1.375	2	1.25	14.09 10 -3	1211
1,375	1.6	1.375	2	1.25	14.09 10 -3	1212
200-400 MHz	1.44	1.375	2	1.25	14.09 10 -3	1213
400-1,000 MHz	1.375		2	1.25	14.09 10 -3	1214
	1,000-3,000 MHz	1.25	1.375	2	1.25	14.09 10 -3	1215
3,000 MHz	1.15	1.375	2	1.25	14.09 10 -3	1216

1.2.2 Mobile service random allocation/national coverage networks.

The area S to consider is the one corresponding to the entire national territory.

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1.1	1.375	2	1	0.164010	1221
100-200 MHz	1.6	1.375	2	1	0.236148	1222
-400 MHz	1.7	1.375	2	1	0.164010	1223
400-1,000 MHz	1.4	1.375	2	1	0.164010	1224
1,000-3,000	1.1	1.375	2	1	0.164010	1225
> 3,000 MHz	1	1.375	2	1	0.164010	1226

1.3 Electronic communications services (third-party delivery).

1.3.1 Land-based electronic communications systems (third-party provision).

The area S and the bandwidth B to be considered shall be those that appear in the corresponding radio public domain reservation.

2

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
Bands 790 to 821 MHz, 832 to 862 MHz, 880 to 915 MHz, and 925 to 960 MHz	2	2	1	1.8	3,543 10 -2	1321
Bands 1710 to 1785 MHz y1805 to 1880 MHz	2	2	1		3,190 10 -2		1331
1331
		2	1		1.5	1351
1351
1351
	2	1	1.5	9,182 10 -3 K	1381
2	2	2

In the range of 2500 to 2690 MHz, for the autonomous concessions granted by a tendering procedure, in those Autonomous Communities with low population levels, the coefficient C5 is weighted with a factor K function of the population. The specific values of the K coefficient and the Autonomous Communities affected are the following: Castilla-La Mancha, K=0.284; Extremadura, K=0.286; Castilla y León, K=0.293; Aragon, K=0.304; Navarra, K=0.66 and La Rioja, K=0.688.

1.3.2 Mobile communications services on board aircraft (third party delivery).

The area S to be considered shall be 1 square kilometre for every 200 aircraft or fraction.

The bandwidth B to consider will be the total reserved based on the technology used.

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
In the bands planned in the CNAF	1.4	2	1	1	1,20	1371

1.3.3 Mobile communications services on board ships (third-party provision).

The area S to be considered will be 1 square kilometer per 200 ships or fraction.

The bandwidth B to consider will be the total reserved based on the technology used.

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
In the bands planned in the CNAF	1.4	2	1	1	1.40	1391

1.4 Maritime Mobile Service.

The area S to be considered is the one on the corresponding radio public domain reservation.

The bandwidth B to consider is the result of multiplying the value of the pipeline by the number of frequencies used.

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 30 MHz			1.25	1	0.1318	1411
f ≥ 30 MHz	1.3	1.25	1.25	1	0.9730	1412

1.5 Aircraft mobile service.

The area S to be considered is the one on the corresponding radio public domain reservation.

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

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 30 MHz			1.25	1	0.1146	1511
f ≥ 30 MHz	1.3	1.25	1.25	1	0.1146	1512

1.6 Mobile satellite service.

The area S to be considered shall be that corresponding to the area of the authorised service area of the system or station in question, with a minimum area, for calculation purposes, of 100,000 square kilometres.

Bandwidth B to be taken into account will be the sum of the bandwidth reserved to the system for each frequency, with both the uplink and the descending.

1.6.1 Mobile satellite terrestrial service.

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
In the bands planned in the CNAF	1	1.25	1	1	1,950 10 -3	1611

1.6.2 Satellite mobile service by satellite.

frequencies	coefficients					Mode
		C2	C3	C4	C5
10-15 GHz	1	1	1	1	0.865 10 -5	1621
1500-1700 MHz	1	1	1	1	7.852 10 -5	1622

1.6.3 Satellite mobile service.

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
1500-1700 MHz	1	1	1	1	2,453 10 -4	1631

1.6.4 Satellite electronic communications systems, including, where applicable, subordinate terrestrial component (third party provision).

This paragraph applies to spectrum reserves for integrated satellite mobile systems, including, where appropriate, a subordinate terrestrial network using the same frequencies as in accordance with Decision 2008 /626/EC.

The area S to consider is the one corresponding to the entire national territory.

The bandwidth B to consider will be the one on the corresponding radio public domain reservation.

1641

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
Bands 1980 to 2010 MHz and 2170 to 2200 MHz	1	1.25	1	1	0.65 10 -3	1641

1.7 Broadband terrestrial mobile communications systems.

This paragraph applies to spectrum reserves for terrestrial mobile communications systems, which operate in frequency bands other than those specified under heading 1.3.1 and which use radio channels with transmission bandwidth greater than 1 MHz and service area radios greater than 3 kilometres.

The area S to be considered is the one in the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 100 square kilometers.

The bandwidth B to consider is the result of multiplying the value of the pipeline by the number of frequencies used.

1,15

1716

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 100 MHz	1.4	1.375	1.5	1	9.6	1711
100-200 MHz	2	1.375	1.5	1	1712	1712
				1,375	1.6	1	11	1713
	400-1,000 MHz	1.7	1.375	1.8	1	9.2	1714
1,000-3,000 MHz	1.25	1.375	1.6	1	9	1715
1,15	1,375	1.6	1	9	1716

1.8 European Rail Communications System (GSM-R).

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

Bandwidth B to be taken into account shall be the total bandwidth shown in the corresponding radio public domain reservation.

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
CNAF UN 40	2	2	1	1.8	0.02812	3

2. Fixed service.

In addition to the point-in-time reserves for the different modes of service, the so-called band reserves in which the reserve reaches spectrum portions that allow the use of various radio channels simultaneously by the operator in the same geographical area are included in this section.

The band reserves are justified exclusively in cases of mass deployment of radio infrastructure by an operator, for electronic communications networks for the provision of services to third parties or, for the transport of signals from audiovisual services, in those geographical areas where groups of radio-compatible channels are required for traffic concentration needs.

2.1 Fixed Point-to-Point Service.

In general terms, the mode of geographic zone of high utilization will be applied in those vain, individual or part of an extensive radio network, in which some of the extreme stations of the vain is located in some municipality of more than 250,000 inhabitants or the main beam of the radio link of the vain traverses the vertical of that zone.

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 total amount of the fee will be obtained as the sum of the individual rate of each of the radio vane that make up the network, calculated according to the characteristics of said vain.

The S surface to be considered for each vane is the one that results from multiplying its length in kilometers by a width of one kilometer.

Bandwidth B to be considered in each vain is the result of multiplying the value of the used channel or, in its defect, the bandwidth according to the denomination of the emission, by the number of frequencies used in both directions of transmission. For radio-electric cars where frequencies with double polarisation are reserved, it shall be considered, for the purpose of calculating the rate, as if it were the reserve of a double number of frequencies, however, a reduction of 25% to the value of the individual fee shall be applied.

2115

2116

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	0.29938	2111
1,000-3,000	1.25	1	1.45	1.2	2112
				1,15		1,15	1,15	0.21971	2113
	10-24			1.1	1,15	0.19770	2114
24-39.5 GHz	1.1	1	1,05	1.1	2115
1	1	1	1	0.04483	2116
2116

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

The total amount of the fee will be obtained as the sum of the individual rate of each of the radio vane that make up the network, calculated according to the characteristics of said vain.

The S surface to be considered for each vane is the one that results from multiplying its length in kilometers by a width of one kilometer.

Bandwidth B to be considered in each vain is the result of multiplying the value of the used channel or, in its defect, the bandwidth according to the denomination of the emission, by the number of frequencies used in both directions of transmission. For radio-electric cars where frequencies with double polarisation are reserved, it shall be considered, for the purpose of calculating the rate, as if it were the reserve of a double number of frequencies, however, a reduction of 25% to the value of the individual fee shall be applied.

1

2125

2125

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 1,000 MHz			1.3	1.25	0.24731	2121
1,000-3,000	1.55	1	1.45	1.2	2122
3.000-10,000 MHz
	1,15	1.15	0.23192	2123
	10-24 GHz	1.5	1	1,15		0,20868	2124
	24-39.5 GHz	1.3	1	1.05	1.1	2125
1.2	1	1	1	0.04732	2126
2126

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

The total amount of the fee will be obtained as the sum of the individual rate of each of the radio vane that make up the network, calculated according to the characteristics of said vain.

The S surface to be considered for each vane is the one that results from multiplying its length in kilometers by a width of one kilometer.

Bandwidth B to be considered in each vain is the result of multiplying the value of the used channel or, in its defect, the bandwidth according to the denomination of the emission, by the number of frequencies used in both directions of transmission. For radio-electric cars where frequencies with double polarisation are reserved, it shall be considered, for the purpose of calculating the rate, as if it were the reserve of a double number of frequencies, however, a reduction of 25% to the value of the individual fee shall be applied.

3.000-10,000 MHz

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 1,000 MHz	1.3	1.03	1.3	1.25	0.21222	2151
1,000-3,000 MHz	1.25	1.03	1.7	1.2	2152
1,03	1,03	1.15	1,15	0,19908	2153
10-24 GHz	1,2	1.03	1.1	1.15	0.17912	2154
24-39.5 GHz	1.1	1.03	1.05	1.1	0.17912	2155
> 39.5 GHz	1	1.03	1	1	0.04076	2156

2.1.4 Fixed point-to-point service/band reserves throughout the national territory.

For the purpose of calculating the corresponding fee, the reserved bandwidth 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 assigned band.

3.000-10,000 MHz

1.1

2165

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	2.430 10 -3	2161
1,000-3,000 MHz	1.25	1	1.2	1.2	2162
1,15	1,15		1,15	2,430 10 -3	2163
2163
2163
2163
			1.1	1,15	2,430 10 -3	2164
1	1.05	1.05	2165	2165
	1	1	1	0.595 10 -3	2166
2166

2.1.5 Fixed point-to-point service/provincial or multi-provincial band reserves.

This section applies to the band reserves for one or more provinces with a maximum coverage zone limit of 250,000 square kilometers.

For the purpose of calculating the corresponding rate, the reserved bandwidth shall be considered on the surface of the service area, regardless of the reuse made of all or part of the assigned frequencies.

2186

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
F < 1,000 MHz	1.3	1	1.3	1.25	4,627 10 -3	2181
	1,000-3,000 MHz	1.25	1	1.2	1.2	2182
	2182
1			1,15	1,15	4,627 10 -3	2183
2183
2183
	-24 GHz			1.1	1,15	4,627 10 -3	2184
1.1	1	1.05	1.05	2185
2185
		1	1	1	1	1,157 10 -3	2186
1	1	1	1	1	1	1

2.2 Fixed point to multipoint service.

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 S to be considered will be the service area indicated in the corresponding radio public domain reservation.

Bandwidth B to be taken into account will be obtained from the technical characteristics of the emission.

1,000-3,000 MHz

3.000-10,000 MHz

2216

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 1,000 MHz			1.3	1.25	1	2211
1.35	1	1.25	1.2	2212
1.25	1	1.15	1.15	0.03264	2213
10-24 GHz			1.1	1,15	2214
-39.5 GHz	1.1	1	1,05	1.1	1.1	2215
	1	1	1	0.00799	2216
1	1	1	1	1

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

The area S to be considered is the service area indicated in the corresponding reservation of radio public domain, with the exception of the reservations code of mode 2235 for which a minimum area is established, for calculation purposes, of 80 square kilometers.

Bandwidth B to be taken into account will be obtained from the technical characteristics of the emission.

3.000-10,000 MHz

2236

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 1,000 MHz			1.3	1.25	0.0505	2231
1,000-3,000	1.35	1	1.25	1.2	2232
1.25	1	1.15	1.15	0.0253	2233
	10-24 GHz			1.1	1,15	2234
	1,38
1
1,05
1,05	1,38	1,05	1,05	1.1	2235		2235
		1	1	1	0.0062	2236
1	1	1	1	1	1	1	1

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

The bandwidth B to be considered shall be that indicated in the corresponding radio public domain reservation on the area S corresponding to the entire national territory, with complete independence from the reuse made of all or part of the assigned band.

3.000-10,000 MHz

1.1

1

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	2,649 10 -3	2241
1,000-3,000 MHz	1.35	1	1.25	1.2	2242
1.25	1	1.15	1.15	2,649 10 -3	2243
2243
	10-24 GHz			1.1	1,15	2,649 10 -3	2244
1	1.05	1.05
	1					1	0.649 10 -3	2246
1	1	1	1	1	1	1	1	1

2.2.4 Fixed point to multipoint service/provincial or multi-provincial band reserves.

This section applies to spectrum reserves for one or more provinces with a maximum service zone limit of 250,000 square kilometers.

The bandwidth B to be considered shall be that indicated in the corresponding radio public domain reservation on the covered surface, regardless of the reuse made of all or part of the assigned band.

3.000-10,000 MHz

2256

frequencies	coefficients					Mode
		C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	0.27243	2251
1,000-3,000	1.35	1	1.25	1.2	2252
1.25	1	1.15	1,15	0.27243	2253
	10-24 GHz			1.1	1,15	0,27243	2254
	24-39.5 GHz	1.1	1	1.05	1.05	2255
2255
	1	1	1	0.06809	2256
2256

2.3 Fixed satellite service.

The area S to be considered shall be that of the area of service which, in general or in the case of a non-specified other, shall correspond to the area of the entire national territory. In any case, for the purposes of calculation, the minimum areas specified below for the various headings shall apply.

The bandwidth to be considered for each frequency shall be that specified in 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 a single uplink link, will only compute the bandwidth of the same.

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

In the point-to-point links, for both the uplink and the downlink, an S surface of 31,416 square kilometers will be considered. In this category, the contribution links from point-to-point broadcasting are considered to be included. In the point-to-multipoint contribution links, an S-area of 31,416 square kilometres 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, in any case establishing a minimum area, for calculation purposes, of 100,000 square kilometres.

2315

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
f < 3,000 MHz	1,50	1,50	1,50	1,20	1,950 10 -4	2311
		1.25	1,15	1,15	1,15	2312
		1.0	1,25	1,20	1,20	1,20	0,360 10 -4	2315
2315

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

For connection links (uplink) of the broadcast service (sound and television) by satellite, an area S, for calculation purposes, of 31,416 square kilometres shall be considered.

2322

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
f < 3,000 MHz	1,50	1,50	1,50	1.7207 10 -4		2321
		1.25	1.25	1.50	1,20	1,20	1,20	2322
		1.0	1,7207 -4		1,20	1,7207 10 -4	1.7207 10 -4	2324
1,7207 10 -4
1,7207 10 -4

2.3.3 VSAT services (satellite data networks) and SNG (portable satellite reporting links).

The surface area of the service area shall be considered, with a minimum area of 10,000 square kilometres being established for calculation purposes. 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.

This paragraph also applies to the use of frequencies of fixed satellite service by mobile stations on board ships and aircraft, in spaces under Spanish jurisdiction. For these purposes a maximum surface area of 120,000 km² shall be considered and the corresponding coefficient C5 shall be multiplied by 0,35.

2334

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
f < 3,000 MHz	1,50	1,50	1,50	1,7207 -4		2331
	1,7207 10 -4
1,25	1.25	1,50	1,50	1,20	1,20	2332
	1,20	1,20	1,20	1,20	4.21 10 -4	2334
2334
1,20

3. Broadcasting service.

The following considerations apply to the broadcasting service, both in its broadcast and television broadcasting mode.

The surface S to consider will be the one for the service area. Therefore, in the broadcasting services for which the national coverage is concerned, 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.

In broadcasting services that are subject to national coverage or any of the autonomic coverage, the bandwidth B to be applied shall be that corresponding to the type of service in question and equal to that which would apply to an individual service station.

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 service of broadcasting, the coefficient C5 is weighted with 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:

Population density

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

Factor k
to 100 inhabitants/km2	0.015
100 hb/km2 and up to 250 hb/km2	0.05
250 hb/km2 and up to 500 hb/km2	0.085
500 hb/km2 and up to 1,000 hb/km2
1,000 hb/km2 and up to 2,000 hb/km2	0.155
than 2,000 hb/km2 and up to 4,000 hb/km2
than 4,000 hb/km2 and up to 6,000 hb/km2	0.225
to 8,000 hb/km2 and up to 10,000 hb/km2	0.675
than 10,000 hb/km2 and up to 12,000 hb/km2	0.9
than 12,000 hb/km2	1,125

The frequency bands for the provision of broadcasting services shall in any case be those specified in the 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 satellite broadcasting service, 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 links are equally classified as such within the scope of paragraph 2.3.1 of the satellite fixed service.

3.1 Sound Broadcasting.

3.1.1 Long-wave and medium-wave audio broadcasting:

The S surface will be the one for the service zone.

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

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
148.5 to 283.5 kHz	1	1	1	1.25	3111
	3111
	5526.5 to 1.606.5 kHz	1	1	1.5	1.25	650.912 k	3112

3.1.2 Short-wave sound broadcasting.

The area S corresponding to the area of the national territory and the population density corresponding to the national population density shall be considered.

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

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
3 to 30 MHz according to CNAF.	1	1	1	1.25	325.453 k	3121

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

The S surface will be the one for the service zone.

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

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
87.5 to 108 MHz	1.25	1	1.5	1.25	13,066 k	3131

3.1.4 Radio broadcasting with frequency modulation in other areas.

The S surface will be the one for the service zone.

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

1

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
87.5 to 108 MHz	1	1	1.5	13,066 k	3141
3141

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

The S surface will be the one for the service zone.

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

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
195 to 223 MHz	1,25	1	1		0.3756 k	3151
	1,452 to 1.492 MHz	1.25	1	1	1	1	1	0.3756 k	3152

3.1.6 Earthly digital audio broadcasting in other areas.

The S surface will be the one for the service zone.

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

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
195 to 223 MHz	1	1	1	0.3756 k		3161
	1,452 to 1.492 MHz	1	1	1	1	1	0.3756 k	3162

3.2 Television.

The S surface will in all cases be the one for the service zone.

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

This section applies to national and regional spectrum reserves.

The bandwidth B to consider will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

1

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
470 to 862 MHz	1,1.25	1	1	1	0.7023 k	3231

3.2.2 Digital terrestrial television in other areas.

This section applies to national and regional spectrum reserves.

The bandwidth B to consider will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

3241

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
470 to 862 MHz	1	1	1	1	0.7023 k	3241

3.2.3 Local digital terrestrial television in areas of high interest and profitability.

This section applies to local-scoped spectrum reserves.

The bandwidth B to consider will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

1

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
470 to 862 MHz	1.25	1	1	1	0.3512 k	3251

3.2.4 Local digital terrestrial digital television in other areas.

This section applies to local-scoped spectrum reserves.

The bandwidth B to consider will be 8,000 kHz in the systems with the UNE ETS 300 744 standard.

3261

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
470 to 862 MHz	1	1	1	1	0.3512 k	3261

3.3 ancillary services to broadcasting.

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

The area S to be considered is the one that appears in the corresponding radio public domain reservation, establishing a minimum area of 100 square kilometers.

The computer bandwidth B is the one for the channel used.

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
In the bands planned in the CNAF	1	1	1	2	0.8017	3311

3.3.2 Links for the transport of sound broadcasting programmes between studios and broadcasters.

The surface S 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.

Bandwidth B is the one for the channel used.

1,05

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
CNAF UN 111	1.25	1	1.25	2	5.72	3321
1,15		1	1.10	1.90	3322
	1	0.75	1.60	5.72	3323
	CNAF UNs 105 and 106	1.5	1	1.3	2	5.72	3324

3.3.3 Mobile TV Links (ENG).

A surface area of 10 square kilometers per frequency reserve is established for calculation purposes, regardless of the number of equipment operating at the same frequency and use at any point in the national territory.

The bandwidth B to consider will be the one for the channel used.

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
In the bands planned in the CNAF	1.25	1	1.25	2	0.7177	3331

4. Other Services.

4.1 Radio navigation service.

The surface S to be considered will be that of the circle that has the authorized service radius.

Bandwidth B will be 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	0.0100	4111

4.2 Radio Determination Service.

The surface S to be considered will be that of the circle that has the authorized service radius.

Bandwidth B will be 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	0.0602	4211

4.3 Radiolocation service.

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

Bandwidth B will be 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	0.03090	4311

4.4 Satellite services, such as space operations, satellite earth exploration, and others.

The area S to be considered shall be that corresponding to the service area, establishing a minimum area, for calculation purposes, of 31,416 square kilometres, both in transmission and in reception.

Bandwidth B to be considered, both in transmission and in reception, will be required by the system requested in each case.

frequencies	coefficients					Mode
	C1	C2	C3	C4	C5
operations (Telemando, telemedida, and tracking)	1	1	1	1	1,977 10 -4	4412
Earth Exploration	1	1	1	1	0.7973 10 -4	4413
Other space services	1	1	1	1	3.904 10 -4	4411

5. Services not referred to in previous paragraphs.

For services and systems that may be presented and not referred to in the preceding paragraphs or to which the above rules cannot reasonably be applied, 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 technically required radio domain.

-Area covered by the reservation made.

-Amount of the rate earned by systems that, 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.

Article 67. Approach rate.

With effect from January 1, 2015, and indefinite validity, paragraphs five, six and seven, of article 22 of Law 24/2001 of 27 December, of Fiscal, Administrative and Social Order Measures, for which the approximation rate is regulated, are amended, which will have the following wording:

" Five. The amount of the present approximation fee payable to an aircraft at an airport shall be equal to the unit rate product established for that airport by the approach service units of that aircraft.

For these purposes and without prejudice to the possibility of financing part of the costs of air navigation services from other sources of financing, the unit rate shall be calculated by dividing the costs of the planned approach air navigation services and the number of approach service units for the corresponding year. The expected costs shall include the balance resulting from the excess or default recovery of the preceding years.

The approach service units shall be equal to the "weight" factor of the aircraft considered.

The "weight" factor, expressed in a figure with two decimal places, shall be equal to the ratio obtained by dividing by fifty the figure corresponding to the highest certificated take-off weight of the aircraft, expressed in metric tons, raised to the exponent 0.7.

The maximum certificated take-off weight of the aircraft, expressed in metric tonnes, shall be as shown in the airworthiness certificate or in another equivalent official document provided by the aircraft operator. When the weight is not known, the weight of the heaviest aircraft of the same type shall be used. If an aircraft has several maximum certificated take-off weights, the maximum shall be chosen. If an aircraft operator works with two or more aircraft which are different versions of the same type, the average of the maximum take-off certificates for all aircraft of the same type shall be used for all aircraft. The calculation of the weight factor by type of aircraft and by operator shall be carried out at least once a year.

The calculation and imputation of costs will be carried out in accordance with Commission Regulation No 391/2013 of 3 May 2013 establishing a common charging system for air navigation services. "

" Six. The unit rate per charging zone shall be fixed annually by the Ministry of Development for each airport.

Prior to the determination of the fee, the provider of the approximation services shall carry out the consultation procedure provided for in Article 9 of Commission Regulation (EC) No 391/2013 of 3 May 2013. "

" Seven. The fees applicable from 1 January 2015 shall be:

The airports of Alicante, Barcelona, Bilbao, Fuerteventura, Gran Canaria, Ibiza, Lanzarote, Madrid/Barajas, Malaga, Menorca, Palma de Mallorca, Seville, Tenerife/North, Tenerife/South and Valencia: 18.72 euros.

The airports of Santiago, Almería, Asturias, Girona, Granada, Jerez, A Coruña, La Palma, Reus and Vigo: EUR 16.84.

The airports of Santander, Zaragoza, Madrid/Cuatro Vientos, Melilla, Pamplona, San Sebastian, Vitoria, Badajoz, Murcia/San Javier, Valladolid, Salamanca, Sabadell and the other airports to which AENA provides air navigation services of approximation: EUR 14.04.

This classification may be amended by the Ministry of Public Works for the purpose of the traffic they bear. "

Article 68. Bonuses applicable in ports of general interest to the occupancy rates, the vessel, the passage and the goods.

The bonuses provided for in Articles 182 and 245 of the Recast Text of the Law of Ports of the State and of the Merchant Navy, approved by Royal Legislative Decree 2/2011, of 5 September, to be applied in 2015 by the Port Authorities to the occupancy rates, the ship, the goods and the passage and, where applicable, their conditions of application, will be those indicated in Annex XII of this Law.

Article 69. Correction coefficients for the application to the rates of the vessel, the passage and the goods in the ports of general interest.

The correction coefficients provided for in Article 166 of the Recast Text of the Law of Ports of the State and of the Merchant Navy, approved by Royal Legislative Decree 2/2011, of 5 September, to be applied by the Port Authorities to the rates of the ship, the goods and the passage, will be those indicated in the following table:

1,26

0.95

1.00

0,95

0,70

Malaga

1,30

1,15

1,20

1,20

AUTHORITY	Ship Rate	commodity Rate	ticket
A Coruña	1.30	1.30	1.00
Alicante	1,20	1,10	1,10
1.26	1,24
Aviles	1.25	1.05
	0.95	0.95
0,95
Bay of Cadiz	1.18	1,18
	Balearic	0,90		0,70
0,70
1.00
	Bilbao	1.05	1.05	Cartagena
0,96	0,80
0,80	1.05	1,15
	1.30
1,30
1,10	0,10	0,95	0,80
	1,25	1,20	1,20	1,20	Huelva
	0,95	0.70
1,20	1.30	1.30
1,20	1.25	1.25
		1.10	1,15	1.00
	1.30	1.30	1,30
1,30	1,15
1,15	1,15	1,15	0,95	0,95
	Santa Cruz de Tenerife	1,20		Santander
1,05	1.05
	1.18	1.18	1,18	1,10
	1.00	0,70
1,20	1,20	1,20	1,20	1,20	1.00
	Vigo	1,20		1,20
1,25	1,15	1,15	1.00

Article 70. Review of the charges applicable to the port system of general interest.

According to the provisions of the Additional Twenty-second Disposition of the Recast Text of the Law of Ports of the State and of the Merchant Navy, approved by Royal Legislative Decree 2/2011, of 5 September, the basic amounts of the rates of the vessel, the passage, the goods, the sports and recreational craft, the rate for the use of the transit zone and the fixed rate for the services of reception of waste generated by ships, established in the aforementioned standard, are not subject to revision.

Also, the values of the land and the waters of the ports, the full quotas of the occupancy rate, the rates of duty of the activity rate and the basic amounts of the rate of aid to the navigation, in accordance with the provisions of Articles 177, 178, 190 and 240, respectively, of the aforementioned standard, are not varied.

Article 71. Property benefits of a public nature.

With effect from March 1, 2015, and indefinite validity, the amount of the public property benefits of Aena, S.A. established in Title VI, Chapters I and II of Law 21/2003, of July 7, of Air Safety, will be maintained at the same levels as those required on February 28, 2015.

TITLE VII

Of The Territorial Authorities

CHAPTER I

Local Entities

Section 1. Final Settlement of the participation in State taxes for the year 2013

Article 72. Legal regime and debtor balances.

One. Once the variation of the tax revenue of the State of the year 2013 has been known with respect to 2004, and the other necessary data, the calculation of the definitive liquidation of the participation in taxes of the State, corresponding to the financial year 2013, in the terms of Articles 111 to 124 and 135 to 146 of the recast text of the Law Regulatory of the Local Haciendas, approved by Royal Decree Legislative 2/2004, of March 5, taking also into account the rules contained in Articles 98 to 101, 103 and 104 and 106 to 109 of the Law 22/2013, of 23 December, of the State for the year 2014.

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 settlement referred to in paragraph One above, in the financing component corresponding to the assignment of income tax revenues in state taxes, shall be reimbursed by the Local Entities concerned by offsetting the possible credit balances arising from the settlement of the component corresponding to the concept of participation in the State taxes defined in Section 3. and Subsection 1 of Section 5. The remaining debtor balances after applying the above compensation will be reimbursed by the Local Entities through compensation in the deliveries to account that, for each state tax included in that assignment, they perceive, without the limitations of percentages and deadlines set in the previous section.

Four. If the amount of the final settlements referred to in paragraph Two of this article is in favor of the State, it shall be reflected as the right in Chapter IV of the State Revenue Budget.

Five. The amount of the definitive liquidation of the compensation resulting from the reform of the Tax on Economic Activities in favour of the Autonomous Communities of Cantabria, Madrid and the Rioja may be the object of integration in the amounts that correspond to them in application of the system of financing of the Autonomous Communities of common regime and of the Cities with Statute of Autonomy, 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, through the amendments and adjustments to the respective budgetary appropriations.

Six. Where the deductions referred to in this Article are in accordance with the provisions of Article 98, they shall be of a preferential nature to those referred to in Article 98 and shall not count 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 2015

Article 73. Transfer of income from the income tax on the income of the physical persons: 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 Regulatory Law, approved by Royal Legislative Decree of March 5, will participate in the liquid collection that will be obtained in 2015 by means of twelve monthly deliveries on account of the final liquidation. The total amount of these deliveries shall be made by the following operation:

ECCIRFm = 0,012561 x CL2012m x IA2015/2012 x 0,95

Being:

-ECCIRFm: Annual amount of deliveries to account for the sale of income tax collected from the Income Tax of the Physical Persons of the municipality m.

-CL2012m: State liquid income tax on the Income of the Physical Persons in the municipality m in the year 2012, last known.

-IA2015/2012: Index of the update of the state liquid quota between 2012, last known year, and 2015. This index is the result of dividing the amount of the budget forecast, by 2015, by withholding, payments to account and payments made in instalments, between the amount of the rights cleared by these concepts, corresponding to the year 2012, last of which the liquid quotas of the municipalities are known.

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 income returns in the concept of the Income Tax of the Physical Persons.

Two. The final settlement shall be determined by the difference between the received and the final value of the sale of the liquid quota corresponding to each municipality, as determined in the terms of Article 115 of the recast of the Local Government Law Regulatory Law of 5 March, and will apply, for these purposes, the percentage of cession collected in the previous paragraph, in accordance with the provisions of the Final Disposition sixth of Law 2/2012 of June 29, of the General Budget of the State for the year 2012.

Article 74. Disposal of the liquid collection of the Value Added Tax: Determination of the deliveries to account and the definitive liquidation.

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 = PCIVA* x RPIVA x ICPi x (Pm/Pi) x 0.95

Being:

-PCIVA *: Percentage of cession of revenues collected from Value Added Tax in favor of municipalities, which, for these deliveries to account, will be 2,3266 percent.

-ECIVAm: Annual amount of the deliveries to the municipality m, in concept of cession of the tax collection on the Added Value planned for the year 2015.

-RPIVA: Amount of the budgetary forecast of the liquid collection that corresponds to the State of the Tax on Value Added for the year 2015.

-ICPi: Provisional consumption index of the Autonomous Community i for the year 2015. For these purposes, account shall be taken of the last available data, which corresponds to the data used for the calculation of the final settlement for the year 2012.

-Pm and Pi: Populations of the municipality m 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 2015 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 revenue returns in the concept of the Value Added Tax.

Two. The final settlement shall be determined by the difference between the received and the final value of the sale of the liquid collection by VAT resulting from the application of the provisions of Article 116 of the recast text of the Local Government Law Regulatory Law of 5 March, and it will apply, for these purposes, the percentage of cession collected in the previous paragraph, in accordance with the provisions of the Final Disposition sixth of Law 2/2012 of June 29, of the General Budget of the State for the year 2012.

Article 75. Disposal of the liquid collection by Excise duty on alcohol and alcoholic beverages: Determination of the deliveries to account and the definitive liquidation.

One. The municipalities referred to in Article 73 shall participate in the collection of the liquid collected, by the Taxes on the Beer, on the Fermented Wine and Drinks, on the Intermediate Products and on the Alcohol and Derived Beverages, by the determination of twelve monthly deliveries on account of the final liquidation.

The determination for each municipality of the total amount of these deliveries to account shall be made by the following operation:

ECIIEE (h) m = PCIIEE* x RPIIEE (h) x ICPi (h) x (Pm/Pi) x 0.95

Being:

-PCIIEE *: Percentage of cession of revenues collected from the Excise on Alcohol and Derived Beverages, which, for these deliveries to account, will be 2.9220 percent.

-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 previewed in the year 2015.

-RPIIEE (h): Amount of the budgetary forecast of the liquid collection that corresponds to the State of the Special Tax h of those mentioned in the first paragraph of this paragraph for the year 2015.

-ICPi (h): Provisional consumption index of the Autonomous Community i to which the municipality belongs, prepared, for the year 2015, for the purpose of the allocation of the Special Tax h of those mentioned in the first paragraph of this paragraph. For these purposes, the latest available data, corresponding to those used for the calculation of the final settlement for the year 2012, shall be taken into account.

-Pm and Pi: Populations of the municipality m 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 2015 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 supply to account received and the definitive value of the sale of the liquid collection by the Special Taxes referred to in the first subparagraph of the previous 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 of 5 March, and shall apply, for these purposes, the percentage of cession referred to in the previous paragraph, as laid down in the Sixth Final Disposition of the Law. 2/2012, of June 29, of the General Budget of the State for the year 2012.

Article 76. 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 referred to in Article 73 shall participate in the collection of the liquid collected, by the Tax on Hydrocarbons and on the Labors of Tobacco, by the determination of twelve monthly deliveries on account of the final settlement.

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 = PCIIEE* x RPIIEE (k) x IPm (k) x 0.95

Being:

-PCIIEE *: Percentage of cession of revenues collected from the Special Taxes on Hydrocarbons and on the Labors of Tobacco, which, for these deliveries to account, will be 2.9220 percent.

-ECIIEE (k) m: Annual amount of the deliveries to the municipality m, in concept of cession of the collection of the Special Tax k of those mentioned in the first paragraph of this section previewed in the year 2015.

-RPIIEE (k): Amount of the budgetary forecast of the liquid collection corresponding to the State of the Special Tax k of those mentioned in the first paragraph of this paragraph for the year 2015.

-IPm (k): Provisional index, for the year 2015, referred to the municipality m, of deliveries of gasolines, gasoils and fuel oils, and the sales to vending of tobacco, weighted both by the corresponding tax rates. For these purposes, the provisional index corresponding to the last available year shall be considered.

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 supply to account received and the definitive value of the sale of the liquid collection by the Special Taxes referred to in the first subparagraph of the previous 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, and shall apply, for these purposes, the percentage of cession referred to in the previous paragraph, as laid down in the Final Disposition, sixth of Law 2/2012, of 29 June, General Budget of the State for the year 2012.

Section 3. Participation of municipalities in State taxes

Subsection 1. Participation Of Municipalities in the Supplementary Financing Fund

Article 77. 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, approved by Royal Legislative Decree of March 5, in the Supplementary Fund of Financing for 2015, will be recognized by the specific credit entered in Section 36, Service 21, General Secretariat of Autonomous and Local Coordination. Local Entities, Programme 942M. Transfers to Local Entities for participation in state revenues.

Two. The aforementioned amount will be 95% of the Supplementary Fund of Financing of the base year 2004 multiplied by the corresponding evolution index according to article 121 of the recast text of the Law Regulatory of Local Haciendas approved by Royal Legislative Decree 2/2004, of March 5, and taking into account the additional septuagesth Disposition of the present norm.

Three. The amount calculated in accordance with the previous 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 Local Government of Local Government, updated in the same terms as the tax revenues of the State in 2015 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2015 with respect to 2006.

Four. The deliveries to account of the participation in the Supplementary Financing Fund for the financial year 2015 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 78. Final settlement.

One. The practice of the final liquidation of the Supplementary Fund of Financing of the year 2015 in favor of the municipalities, will be carried out by the credit that will be provided in Section 36, Service 21, General Secretariat of Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue, Concept 468, relating to the definitive liquidation of previous years and compensations derived from the new financing system, according to the rules contained in Articles 119 and 121 of the recast text of the Local Law Regulatory Law approved by Royal Legislative Decree of 5 March.

Two. The amount calculated for each municipality in the terms of the preceding paragraph 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 Local Government of Local Government, updated in the same terms as the tax revenues of the State in 2015 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2015 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 paragraphs.

Subsection 2. th Participation of other municipalities

Article 79. Participation of the municipalities in the State taxes for the financial year 2015.

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 of March 5, will be the equivalent of 95 percent of its total participation in the State taxes for the base year 2004, multiplied by the corresponding evolution index according to Article 123 of the recast text of the Local Government Law Regulatory Law of 5 March, and taking into account the Disposition additional septuagesth of this standard. It shall be recognised by the specific credit entered in Section 36, Service 21, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue.

Two. The practice of the final liquidation corresponding to the year 2015 in favor of the municipalities mentioned above will be carried out according to the rules contained in Articles 123 and 124 of the recast text of the Law Regulatory of Local Haciendas approved by Royal Legislative Decree of March 5, and with charge to the credit that is provided in Concept 468, relative to the definitive liquidation of previous years and compensations derived from the new system of financing, included in the Section, Service and Program mentioned in the previous section.

Three. The total amount resulting from the application of the rules contained in the preceding paragraphs shall be distributed according to the following criteria:

(a) As a general rule, each city council shall receive an amount equal to that resulting from the definitive liquidation of the participation in the taxes of the State of the year 2003, calculated in accordance with the provisions of paragraphs Two, Three, Four and Five of Article 65 of Law 52/2002 of 30 December 2002 of 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 each city council would obtain from a distribution on the basis of the variables and percentages referred to below and the amounts provided for in the preceding paragraph. For these purposes, the variables and percentages to be applied will be as follows:

1. 75% according to the number of inhabitants of each municipality, according to the Municipal Population Register in force at 31 December 2015 and officially approved by the Government, weighted by the following coefficients, according to population strata:

Stratum

Number of inhabitants	Coefficient
1	Over 50,000	1.4
2	From 20,001 to 50,000	1.3
5,001 to 20,000
	4	Up to 5,000.	1

2. 12.5 percent according to the average fiscal effort of each municipality in the year 2013 weighted by the number of inhabitants of each municipality, according to the Municipal Register in force at December 31, 2015 and officially approved by the Government.

For these purposes, it is considered municipal tax effort in 2013 the result of the application of the following formula:

Efm = [(RcO/RPm)] x 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 tribute in relation to the total liquid collection obtained in the financial year 2013, 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 to 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. For these purposes, the rates of real and maximum tax shall be applied, as provided for in Article 72 (1) and (3) of the recast of the Local Government Law Regulatory Law adopted by Royal Decree-Law No 2/2004 of 5 March.

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, including, where appropriate, the one that corresponds to the real estate of special characteristics. To this end, the provisions of the Additional Disposition of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will have to be taken into account, and the sections of the population will also 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 to 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 recused text of the Law Regulatory of the Local Haciendas approved by the Royal Legislative Decree 2/2004, of 5 March, in force in the tax period of 2013 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 to 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 2015 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 mode of participation, deducted from the Municipal Register in force at December 31, 2015 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.

For the calculation of this variable, account shall be taken of the data relating to the taxable bases of the Inmovable Property Tax of an urban nature and of special characteristics, of the local entities, corresponding to the financial year 2013.

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 Local Government of Local Government, updated in the same terms as the tax revenues of the State in 2015 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2015 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. For these purposes, account shall be taken of the percentages of disposal referred to in Article 76 of this standard. The amount of the cession thus calculated may not, under any circumstances, imply a minority of the participation resulting from the application of paragraphs Three and Four of this Article. Tourist municipalities shall be regarded as having fulfilled the conditions laid down in Article 125 (1), as referred to on 1 January 2015.

Six. For the tourist municipalities resulting from the review carried out on January 1, 2013, the cession of the tax collection on Hydrocarbons and on the Tobacco Labours calculated for the base year 2004, referred to in article 125.4 of the recast text of the Local Government Law Regulatory Law of 5 March, will be the result of dividing the sale of the liquid collection of the Taxes on Hydrocarbons and on the Tobacco Labours corresponding to each municipality in the financial year 2015 for the evolution of the income State tax in the latter in respect of 2004.

Article 80. Deliveries to account.

One. The deliveries to account of the participation in the State taxes for the financial year 2015 referred to in the previous article shall be paid to the municipalities 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 officially and officially approved by the Government on 1 January 2015. 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 Two, Three, Four and Five of Article 65 of Law 52/2002, of December 30, 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 Regulatory of Local Government, updated in the same terms as the tax revenues of the State in 2015 with respect to 2004.

2. Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2015 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 of the proceeds from the collection of the Tax on Hydrocarbons and on the Tobacco Labours calculated in the base year 2004, increased in the same terms as the forecast of growth of the tax revenues of the State in 2015 in respect of 2004, adding to the previous result the cession which, for those taxes, corresponded to them, in concept of deliveries to account in 2015, applying the rules of paragraph One of the article 76 of this Law, without that, in any case, the amount to transfer is less than the calculated according to the provisions in the previous section.

Section 4. Cession in favor of the provinces, Autonomous Communities, Cabildos and Island Councils, of the collection of state taxes.

Article 81. Transfer of income from the income tax on the income of the physical persons: Determination of the deliveries to account and the definitive liquidation.

One. The provinces and similar 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 will be obtained in 2015 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 = 0.01261 x CL2012p x IA2015/2012 x 0.95

Being:

-ECCIRFp: Annual amount of deliveries to account for the transfer of income tax collected from the Income Tax of the Physical Persons of the provincial entity or assimilated p.

-CL2012p: State liquid income tax on the Income of the Physical Persons in the field of the provincial entity or assimilated p in the year 2012, last known.

-IA2015/2012: Index of the update of the state liquid quota between 2012, last known year, and 2015. This index is the result of dividing the amount of the budget forecast, by 2015, by withholding, payments on account and payments by instalments, between the amount of the rights cleared by these concepts, corresponding to the year 2012, last of which the liquid quotas are known in the area of the provincial or assimilated entity.

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 means of transfer by twelfth monthly parts, processing as returns of income in the concept of the Income Tax of the Physical Persons.

Two. The definitive settlement shall be determined by the difference between the received and the final 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 of the Law of Local Government of the Local Government, approved by Royal Legislative Decree 2/2004, of March 5, and will apply, for these purposes, the percentage of cession collected in the previous paragraph, in accordance with the provisions of the Final Disposition sixth of Law 2/2012, of June 29, of the General Budget of the State for the year 2012.

Article 82. Disposal of the liquid collection of the Value Added Tax: Determination of the deliveries to account and the definitive liquidation.

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 = PCIVA* * x RPIVA x ICPi x (Pp/Pi) x 0.95

Being:

-PCIVA * *: Percentage of cession of revenues collected from Value Added Tax in favor of the provinces and similar entities, which, for these deliveries to account, will be 1,3699 percent.

-ECIVAp: Annual amount of the deliveries to account of the province or entity assimilated p, in concept of cession of the collection of Tax on the Added Value previewed in the year 2015.

-RPIVA: Amount of the budgetary forecast of the liquid collection corresponding to the State of the Value Added Tax for the year 2015.

-ICPi: Provisional consumption index of the Autonomous Community i for the year 2015. For these purposes, the latest available data, corresponding to those used for the calculation of the final settlement for the year 2012, shall be taken into account.

-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 2015 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 province or entity assimilated, dealing as income returns in the concept of Value Added Tax.

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 tax on the value added tax resulting from the application of the provisions of Article 138 of the consolidated text of the Local Government Law of 5 March, approved by Royal Decree-Law of 5 March, and the percentage of cession in the previous paragraph shall apply, in accordance with the provisions of the Final Disposition sixth of Law 2/2012 of 29 June of the General Budget of the State for the year 2012.

Article 83. Disposal of the liquid collection by Excise duty on alcohol and alcoholic beverages: 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:

ECIIEE (h) p = PCIIEE* * x RPIIEE (h) x ICPi (h) x (Pp/Pi) x 0.95

Being:

-PCIIEE * *: Percentage of cession of revenues collected from the Special Taxes on Alcohol and Drinks Derived in favor of the provinces and similar entities, which, for these deliveries to account, will be 1,7206 percent.

-ECIIEE (h) 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 h of those mentioned in the first paragraph of this section previewed in the year 2015.

-RPIIEE (h): Amount of the budgetary forecast of the liquid collection corresponding to the State of the Special Tax h of those mentioned in the first paragraph of this paragraph for the year 2015.

-ICPi (h): Provisional consumption index of the Autonomous Community i to which the province or entity assimilated p, elaborated, belongs to the year 2015 for the purpose of the allocation of the Special Tax h of those mentioned in the first paragraph of this paragraph. For these purposes, the latest available data, corresponding to those used for the calculation of the final settlement for the year 2012, shall be taken into account.

-Pp and Pi: Populations of the province or equivalent 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 2015 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 province or entity assimilated, dealing as returns of income in the concept relative 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 supply to account received and the definitive value of the sale of the liquid collection by the Excise Excise referred to in the first subparagraph of the previous paragraph resulting from the application of Article 139 of the recast text of the Local Government Law Regulatory Law of 5 March, and shall apply, for these purposes, the percentage of cession referred to in the previous paragraph, as laid down in the Final Disposition 6 of Law No 2/2012 of 29 June of the General of the State for the year 2012.

Article 84. 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 consolidated text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree, of 5 March, will participate in the collection of the liquid that is obtained, by the Taxes on Hydrocarbons and on the Labors of Tobacco, by the determination of twelve monthly deliveries to the 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 = PCIIEE* * x RPIIEE (k) x IPp (k) x 0.95

Being:

-PCIIEE * *: Percentage of cession of revenues collected from the Special Taxes on Hydrocarbons and on the Tobacco Labors in favor of the provinces and similar entities, which, for these deliveries to account, will be 1,7206 percent.

-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 previewed in the year 2015.

-RPIIEE (k): Amount of the budgetary forecast of the liquid collection corresponding to the State of the Special Tax k of those mentioned in the first paragraph of this paragraph for the year 2015.

-IPp (k): Provisional index, for the year 2015, referring to the province or the equivalent of gas, gas oils and fuel deliveries, and the sales to tobacco vending machines, weighted both by the corresponding tax rates. For this purpose, data relating to the last year available shall be taken into account.

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 supply to account received and the definitive value of the sale of the liquid collection by the Special Taxes referred to in the previous article, resulting from the application of Article 139 of the recast text of the Local Government Law Regulatory Law of 5 March, and shall apply, for these purposes, the percentage of the cession referred to in the previous paragraph, as laid down in the final provision of the sixth of Law 2/2012 of 29 June of the General Budget of the Status for the year 2012.

Section 5. Participation of the provinces, single-provincial autonomous communities and island councils and councils in state taxes.

Subsection 1. Participation In Supplemental Funding Fund

Article 85. 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 Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, in the Supplementary Fund of Financing for 2015, and taking into account the additional septuagesth Disposition of the present standard. Transfers to the Island Diputations and Lobbyists Will Be Recognized. Deliveries to the Diputaciones y Cabildos Insulas, for their participation in the revenue of Chapters I and II of the State Budget, for resources not eligible for cession to the Autonomous Communities, entered in Section 36, Service 21, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue.

Two. The aforementioned amount will be 95 percent of the Supplementary Fund of Financing for the year 2004, applying the corresponding evolution index according to article 121 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of March 5.

Three. The amount calculated in accordance with the preceding paragraph shall be added to the 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 Regulatory Law of Local Government, increased in the same terms as the tax revenues of the State in 2015 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 2015 with respect to 2006.

Four. The deliveries to account of the participation in the Supplementary Financing Fund for the financial year 2015 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 86. Final settlement.

One. The practice of the final liquidation of the Supplementary Fund of Financing of the year 2015 in favor of the provinces and assimilated entities, will be carried out by the credit that will be provided in Section 36, Service 21, " General Secretariat of Autonomous and Local Coordination. Local Entities ", Program 942M, Transfers to Local Entities for Participation in State Revenue, Concept 468, relating to the definitive liquidation of previous years and compensations derived from the new financing system, according to the rules contained in Articles 141 and 143 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March.

Two. The above amount shall be increased, where appropriate, in the amount of compensation for revenue from the following 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 Local Government of Local Government, updated in the same terms as the tax revenues of the State in 2015 with respect to 2004.

b) Additional, regulated in the second additional provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2015 with respect to 2006.

The amount of the final settlement of the previous compensation in favour of the Autonomous Communities of Cantabria, Madrid and La Rioja, may be the object of integration in the amounts that correspond to them in application of the system of financing of the Autonomous Communities of common regime and of the Cities with Statute of Autonomy, 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, through the modifications and adjustments that proceed in the respective budgetary appropriations.

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 previous Article and the final participation calculated in the terms of the preceding paragraphs.

Subsection 2. Participation In The Healthcare Contribution Fund

Article 87. 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 revenue of Chapters I and II of the State Budget for resources not susceptible to the assignment to the Autonomous Communities entered in Section 36, Service 21, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for participation in State revenues, the amount of 693.12 million euros for account deliveries. The deliveries to this fund for the year 2015 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 88. Final settlement.

One. The practice of the final settlement of the allocation of the contribution fund to the health care of the year 2015, corresponding to the provinces, non-island and island autonomous communities, will be carried out by the credit that will be provided in Section 36, Service 21, General Secretariat of Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue, Concept 468, relating to the definitive liquidation of previous years and compensations derived from the new financing system, according to the rules contained in Articles 143 and 144 of the recast text of the Local Government Law Regulatory Law of 5 March, based on calculation of the amounts that, by this concept, resulted from the definitive liquidation of the participation in State taxes of the year 2004.

Two. 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 89. 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 Regulatory Law, approved by Royal Legislative Decree of 5 March, in the framework of the Economic Convention and Convention, respectively.

Article 90. 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 Regulatory Law 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 91. 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 Regulatory Law, approved by Royal Legislative Decree of March 5.

Section 7. Allowances, Subsidies and Aid

Article 92. Grants to local authorities for urban collective transport services.

One. In order to comply with the provisions of the Additional Disposition, fifth, of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, under the appropriations of Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Programme 942N, Concept 462 is a credit of EUR 51.05 million for the purpose of subsidising the urban collective transport service provided by the local authorities meeting the requirements specified in the following paragraph.

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) Dispose of a Sustainable Mobility Plan, consistent with the Spanish Strategy for Sustainable Mobility, as set out in Article 102, "Promoting Sustainable Mobility Plans", of Law 2/2011, of 4 March, of Sustainable Economy, in its wording given by the 30th final Disposition of Law 2/2012, of June 29, of General State Budgets for the year 2012, which reads as follows:

"As of 1 January 2014, the granting of any aid or grant to the local authorities or local authorities included in the General Budget Law of the State and intended for urban or metropolitan public transport shall be conditional upon the beneficiary entity having the corresponding Sustainable Mobility Plan, and its consistency with the Spanish Strategy for Sustainable Mobility."

b) Having more than 50,000 inhabitants of law, according to the Municipal Register in force on 1 January 2014 and officially approved by the Government.

c) To have more than 20,000 inhabitants of law, according to the population figures of the Municipal Register in force on January 1, 2014 and officially approved by the Government, in which the number of urban units censured in the urban real estate register is higher than 36,000 at the date indicated.

(d) The municipalities which, even if they do not meet any of the conditions set out in (b) and (c) above, are provincial capitals.

e) Except for municipalities that, in compliance with the above requirements, participate in an alternative financing system for the urban public transport service, in which the General Administration of the State provides funding. This derogation will in any case apply to the territorial scope of the Canary Islands, the Regional Transport Consortium of Madrid and the Metropolitan Transport Authority of Barcelona.

Three. The budget allocation, after the payment obligations relating to firm court judgments of the same concept, shall be distributed in accordance with the following criteria, which shall be applied in accordance with the economic and financial management data which are deducted from the model referred to in paragraph 6 of this Article:

A) 5 percent of the credit based on the length of the municipal network on a one-way route and expressed in kilometers. Circular lines which do not have a return journey shall be counted in half.

B) 5 percent of the credit according to the ratio of the travelers/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 2014 and officially approved by the Government.

C) 5 percent of the credit according to environmental criteria, to meet the requirements of the Plan of Urgent Measures for the Spanish Strategy for Climate Change and Clean Energy, which contemplates the incorporation of energy efficiency criteria for the granting of subsidies to urban public transport. This measure, defined in the Energy Saving and Efficiency Activation Plan implemented by the Ministry of Industry, Energy and Tourism through the IDAE, consists in establishing an energy efficiency assessment mechanism applied to public transport systems, which allows the homogeneous evaluation of the progress produced, and to take them into account for the distribution of these aids.

The above mentioned percentage will be distributed according to the score obtained in the fulfilment of environmental criteria, for the financial year 2014, which will be shown in the following table:

of Urban Bus drivers with efficient driving training (%)

		population municipalities		Municipalities Rest		Maximum
Criteria	Compliance Ratio	Criteria	Compliance Ratio
Percentage of urban buses GNC/GLP/BIOFUELS	> 20%	Percentage of urban buses GNC/GLP/BIOFUELS	> 5%	20
in total number of travellers over the previous year.	1%	Increase in total number of travelers from the previous year.	SI/NO	15
Places-km offered in public transport: increase from the average of the previous three years	1%	Plazings-km offered in public transport: increase from the previous year	SI/NO	15
Existence of electric or hybrid vehicles in the bus fleet	SI/NO	Existence of electric or hybrid vehicles in the bus fleet	SI/NO	10
% of buses with accessibility to PMR	> 50%	% Buses with accessibility to PMR	> 20%	10
Density of urban bus lines (km/1000 hab.)	2	Urban bus line density (km/1000 hab.)	1	10
in TP Travel º from the average of the previous three years	1%	Increase in TP Travel º from previous year	SI/NO	5
Network of bike lanes: n. of inhabitants per km of Bike lane	< 8,000	Network of bike lanes: n. number of inhabitants per km of bike lane	< 6,000	3
Length of bus lanes (% s/total network length)	2%	There are bus lanes	SI/NO
> 20%	Percentage of Urban Bus drivers with efficient driving training (%)	> 15%	3
Paradas with real-time bus arrival information (%/ total of stops)	3%	Paradas with real-time bus arrival information (%/ over total stops)	3%	3
People with fleet management training with energy efficiency criteria (n. number of people trained/100 vehicles)	1	People with Fleet Management training with energy efficiency criteria (n. number of people trained/100 vehicles)	SI/NO	3
TOTAL				100

D) 85 percent 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. ^ertranche: the amount of the average deficit per transport title, for each municipality, which does not exceed 12.5 per cent of the overall average deficit shall be subsidised at 100 per cent.

2. tranche: the amount of the average deficit per transport title of each municipality, which exceeds the previous tranche and does not exceed 25% of the overall average deficit will be subsidised to 55%.

3. ^ertranche: the amount of the average deficit per transport title, for each municipality, exceeding the previous tranche and not exceeding 50% of the overall average deficit shall be subsidised at 27%.

4. tranche: the amount of the average deficit per transport title of each municipality, which exceeds the previous tranche and does not exceed 100% of the overall average deficit, shall be subsidised by the percentage of financing 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. tranche: the amount of the average transport deficit in each municipality, which exceeds the overall average deficit, shall not be the subject of a subsidy.

The percentage of funding for the 4th tranche of the scale will not exceed 27 percent. The excess of credit that may result from the application of this restriction shall be distributed in proportion to the financing obtained by each municipality, corresponding to the sections 2 and 3.

In no case will the application of these rules be able to recognize a grant that, in global terms, exceeds 85 percent 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 that are entitled to the grant 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 case, the deficit for the calculation of the financing corresponding to this paragraph shall be deducted from the amounts allocated as a subsidy for the network length criteria, the travellers/inhabitants of the right and the environmental criteria.

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. The Local Entities, within the period from 1 May to 30 June 2015, and for the purpose of distributing the credit intended to support the provision of public urban public transport services, shall submit, in a manner determined by the competent bodies of the Ministry of Finance and Public Administrations, the following documentation:

1. In all cases, the number of kilometres of road from the network, the number of passengers per year, the number of places offered for the year, collection and average prices for the year 2014, according to the model defined by the General Secretariat for Autonomous and Local Coordination.

2. In the case of services carried out by the self-employed entity or body under direct management, detailed document of the items of revenue and expenditure attributable to the transport service and of the actual deficit or result produced in the financial year 2014, according to the model defined by the General Secretariat for Autonomous and Local Coordination.

3. In the case of services carried out under direct management by a municipal commercial company or of undertakings or individuals providing the service under a concession scheme or any other form of indirect management, the annual accounts shall be annexed with the relevant audit report.

In addition, the administrators will have to produce a document detailing the items of revenue and expenditure of the transport service and the actual deficit or result produced in the financial year 2014, and the criteria for imputation of the aforementioned revenues and expenses, according to the model defined by the General Secretariat for Autonomous and Local Coordination.

The document shall be reviewed by an auditor with the items of revenue and expenditure attributable to the service and the actual deficit or result produced in the financial year 2014 and the criteria for the allocation of revenue and expenditure, understanding that it is audited when such information is included in the Annual Accounts Report and audited.

4. In any event, the official document in which the regulatory arrangements are collected, updated, and the financial conditions in which the activity is carried out.

5. In all cases, it is justified to find the town hall requesting the grant and the company, agency or entity that provides the service, to the current in the fulfilment of its tax obligations and with the Social Security.

6. Certification of the Controller of the application of the amount received as a grant to urban collective transport in the immediate period before the objective provided for in Article 117 (4) of Law 22/2013, of 23 December, of General Budget of the State for the year 2014.

7. Certification of the municipal secretary on compliance with environmental criteria.

8. Certification of the Municipal Secretary on the existence of a Sustainable Mobility Plan, and its coherence with the Spanish Strategy for Sustainable Mobility, expressly stating the date of definitive approval of the Plan, which in any case must be before the date of the end of the deadline for the submission of the application.

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 93. Compensation to the Councils for the tax benefits granted to natural or legal persons in local taxes.

To comply with the provisions of Article 9 of the recast text of the Local Government Law, approved by Royal Legislative Decree, of March 5, it is given in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942N, Concept 461.00 of the current State Expenditure Budget a credit 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 paragraph Two of the aforementioned Article 9.

Compensation applications will be subject to pre-payment verification, in the case of the Economic Activities Tax with the information in the database of the registration of the tax, and in the case of the Real Estate Tax in the databases of the Real Estate.

To these effects, the State Tax Administration Agency and the General Directorate of the Ministry of Finance and Public Administrations will facilitate the intercommunication with the General Secretariat of Autonomous and Local Coordination.

The Ministry of Finance and Public Administrations are 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 94. Other compensation and grants to local entities.

One. From the appropriations entered in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942N, concept 461.01, will be effective the compensation of the fees of the Tax on Vehicles of Mechanical Traction Object of remission in the year 2015, as a consequence of the application of the tax benefits established in the current Convention of Cooperation for Defense with the United States, dated December 1, 1988.

The calculation of the amount to be compensated will be done according to the agreements signed with the affected municipalities.

Two. Under the appropriations of Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942N, Other contributions to Local Entities, concept 463, an aid of 8 million euros is granted for its allocation to the cities of Ceuta and Melilla, destined to the operating costs of the desalination plants installed for the water supply.

The aid referred to in the preceding paragraph shall be made effective in the manner established in the relevant regulatory instrument, which for the granting of nomination grants establishes Article 28 of Law 38/2003, of 17 November, General of Grants, and Royal Decree 887/2006, of 21 July, for which its Implementing Regulation is approved.

The previous amount will be divided between the cities of Ceuta and Melilla according to the number of inhabitants of each municipality, according to the city's Padron of the municipal population in force on 1 January of the previous year. The city of Ceuta is worth 4.01 million euros and that of Melilla 3.99 million euros.

Three. With the credit given in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942N, Concept 461.01, will also be effective the compensation to the cities of Ceuta and Melilla, for losses of collection of the Tax on the Production, the Services and the Import (IPSI), corresponding to the imports and the complementary charge on the labors of the tobacco, regulated in article 11 of Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures.

On a monthly basis, a payment shall be made to each of those cities in the amount equivalent to the twelfth part of the final compensation recognized in the previous financial year, in advance of the amount to be paid in the financial year 2015.

Once all the documentation necessary to carry out the calculations set out in Article 11 of Law 53/2002 has been provided, the corresponding liquidation shall be carried out, paying the difference between the amount of the final compensation resulting and the amount of the deliveries to account made.

Four. With the credit given in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942N, Concept 461.01, will be effective the compensation to the cities of Ceuta and Melilla, for losses of collection of the Tax on the Production, the Services and the Import (IPSI), corresponding to the supplementary levy on hydrocarbons, based on the collected in the financial year 2010.

The amount of the compensation shall be obtained by the difference, provided that it is negative, between the liquid collection obtained by such a concept in the financial year 2014 and the one produced in 2010. To this end, a certificate from the Financial Controller of the respective Autonomous City of the liquid collection must be provided in these exercises. Once the necessary documentation has been provided, the corresponding liquidation will be carried out for your credit.

Article 95. 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 settled before August 1, 2015, 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 plenary session of the respective 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 dealt with and resolved by the General Secretariat of Autonomous and Local Coordination.

The following conditions will be taken into account in the handling of the 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 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 amounts 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 point (d) above for a quarter of a month, starting on 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 will, if necessary, be subject to the same holds provided for in the Additional Disposition 4 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, and will be reintegrated by the respective local entities once received the report of the General Directorate of the Catastro communicating the rectification of the aforementioned lists.

Two. By means of a resolution of the General Secretariat for Autonomous and Local Coordination, it will be possible to grant to the Councils, in the event of an urgent and extraordinary need for treasury, advances to be reintegrated into the current exercise, with their participation in state taxes. 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 96. Rules for the budgetary management of certain appropriations in favour of local authorities.

One. The Ministry of Finance and Public Administrations is authorised to commit expenditure from the year 2016 up to a maximum amount equivalent to one twelfth of the appropriations entered in the budget for 2015, 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 January 2016. 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 purposes 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 effective provision of funds may be carried out by the accounts of non-budgetary creditors who are, for these purposes, entitled to the General Secretariat of the Treasury and Financial Policy in such a way as to produce the joint and simultaneous 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 General Secretariat of the Treasury and Financial Policy. This procedure may be applied to the purpose of materializing 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 97. Information to be supplied by the Local Corporations.

One. In order to proceed with the definitive liquidation of the participation of the Ayallos in the State taxes, corresponding to 2015 the respective local Corporations shall facilitate, before 30 June 2015, in the form determined by the competent bodies of the Ministry of Finance and Public Administrations, the following documentation:

1. A comprehensive certification of the liquid collection obtained in 2013 by the Tax on Real Estate, by the Tax on Economic Activities and by the Tax on Mechanical Traction Vehicles. The tax on immovable property shall be specified in the collection corresponding to the real estate of special characteristics.

2. A comprehensive certification of the taxable bases deducted from the rolls of the year 2013, as well as 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. The tax information relating to the real estate of special characteristics shall be specified in relation to the Property Tax. In addition, the reductions to be applied in 2013, referred to in the Additional Disposition 9 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, will be specified.

3. A certification of the fees payable in the Tax on Economic Activities in 2013, 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.

Two. The procedure for the referral of the paper documentation may be replaced by the electronic transmission of the information in the models enabled for this purpose, provided that the support used for the consignment incorporates the electronic signature of the Interventor or, as the case may be, the holder of the organ of the local Corporation which has assigned the accounting function.

The recognized electronic signature, understood in the terms provided for in Law 59/2003, of 19 December, of electronic signature, will have in respect of the data transmitted by the local Entity the same value as the handwritten signature in relation to those consigned on paper, so that its application in the electronic transmission of the information will exempt from the obligation to refer the mentioned documentation in support paper.

Three. The General Secretariat for Autonomous and Local Coordination shall issue the relevant resolution establishing the models containing the details of the necessary information, as well as the regulation of the procedure for the telematic presentation of the documentation and the electronic signature thereof.

Four. To the municipalities that, being in the scope of application of Subsection 2. of Section 3. of this Chapter, will not provide the documentation that is determined in the conditions mentioned above they 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 2015.

Article 98. Retentions to practice to Local Entities in application of the Additional Disposition 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 General Secretariat for Autonomous and Local Coordination shall apply the deductions to be made 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% 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.

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 those related obligations is justified:

a) to regular compliance with personnel obligations;

(b) the provision of compulsory public services according to the number of inhabitants of the municipality;

(c) to the provision of social services, civil protection and fire extinguishing, for which no consideration is required in the form of a public price or fee equivalent to the cost of the service performed.

In no case can a retention percentage be set less than 25 percent of the delivery to account.

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 retention rate, the General Secretariat for Autonomous and Local Coordination will dictate the corresponding resolution, taking into account the financial situation of the institution and the need to ensure the provision of compulsory public services. To this end, the local authority must provide, with an essential and non-exclusive character:

-Certificate issued by the collection bodies of the creditor Entities for which the payment of the current obligations has been satisfied in the twelve months preceding the month preceding the date of application for the certification;

-Report of the current financial situation underwritten by the local Financial Controller including the calculation of the cash balance to the date of application for the reduction of the retention rate and to highlight the terms in which such a situation affects compliance with the obligations set out in the first subparagraph of this paragraph;

-Plan of Sanitation, approved by the plenary, which includes the current exercise.

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 authority of a reorganisation 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 the revenue management, in accordance with the specific rules applicable, producing its effects, in the concurrent part of the debt, from the moment the retention was made.

Six. The rules contained in this article shall apply in the cases of firm debts contracted by the Local Entities with the Institute of Official Credit, by the credit line instructed by the latter referred to in Section II of Chapter II of Royal Decree-Law 8/2011 of 1 July. In addition, the rules of this provision will apply in the case of firm debts owed to the Fund for the financing of payments to suppliers, which could be derived from the application of Article 8 of the Royal Decree-Law 7/2012 of 9 March establishing the Fund for the financing of payments to suppliers.

Seven. In the event that the measure contained in Article 18 (5) of the Organic Law 2/2012 of 27 April 2012, of budgetary stability and financial sustainability is applied, the percentage of withholding tax applicable shall be, at most, that set out in the first subparagraph of paragraph 2 of this Article, provided that the debts to the suppliers to which that provision relates are not met with other local entities with public creditors, to which this precept applies.

In the event that the aforementioned debt concurrency exists, the applicable withholding tax will be, as a maximum and in a general manner, 70 percent without being reduced by application of paragraph Three, corresponding to a maximum of 50 percent, to the public creditors and 20 percent, at most, to the suppliers of the local entities to which Article 18.5 of the Organic Law 2/2012 applies. The first tranche shall be allocated to the public creditors in accordance with the criterion set out in paragraphs 1 and 2 of this Article.

In the event that there is a concurrency of debts with suppliers and debts arising from State taxes that 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 retention to practice shall be 100 percent of the amount assigned to the respective local entity, in accordance with the provisions of the second subparagraph of paragraph Three above, without the amount that It is allocated for the payment to providers of local authorities to exceed 20 percent of the amount that, in gross terms, corresponds to them for all the concepts that integrate their participation in state taxes.

CHAPTER II

Autonomous Communities

Article 99. Deliveries to the Global Sufficiency Fund.

The budgetary appropriations intended to make the deliveries to account of the Global Sufficiency Fund established in Article 20 of Law 22/2009 of 18 December 2009 regulating the system of financing of the Autonomous Communities of the common regime and cities with the Statute of Autonomy and amending certain tax rules, once they have taken into account the revisions and other precepts applicable to them are, for each Autonomous Community and City with Statute of Autonomy, which are included in the corresponding Services of Section 36 "Systems of Financing of Territorial Authorities", Program 941M "Transfers to Autonomous Communities for Participation in State Revenue", Concept 451 "Global Sufficiency Fund".

Article 100. Definitive liquidation of the resources of the Financing System of the Autonomous Communities and Cities with Autonomy Statute and participation in the Convergence Funds.

One. In accordance with Article 11 (2) of Law 22/2009 of 18 December 2009, when the final values for the year 2015 of all the resources corresponding to the year 2013 covered by Title I of that Law are known, the liquidation of that financial year shall be carried out. In accordance with the provisions of Article 11 (3), it shall be determined at that time, in accordance with Articles 23 and 24, in the third subparagraph of paragraph Seven of the First Transitional Disposition and in the Additional Provision of Law No 22/2009 of 18 December 2009, the participation of each Community or City with a Statute of Autonomy in the Autonomous Convergence Funds governed by Title II of that Law for 2013.

Two. In the event that the overall balance of the liquidation corresponding to the year 2013 is in favour of the Autonomous Community or the City with Autonomy Statute, the payments of positive settlements will be made by discounting, by way of compensation, the amount of the settlements in favor of the State.

Three. In the event that the overall balance of the liquidation is in favour of the State, it shall be carried out, in accordance with the provisions of Article 11.3 of Law 22/2009 of 18 December 2009, the payments of the liquidations in favour of the Community discounting in them, by this same order of precedence, the balance in favor of the State of the Transfer of the Guarantee Fund, the balance of the taxes transferred and the balance of the Global Sufficiency Fund.

The remaining balances of the liquidation that could not have been the subject of compensation will be offset in accordance with Article 11.3 of Law 22/2009 of 18 December 2009.

Four. In compliance with the provisions of the third additional provision of Law 22/2009 of 18 December 2009, the State will compensate, in the legal case, the Autonomous Communities whose amounts, both the transfer of the Guarantee Fund of the Public Services and the Global Sufficiency Fund, corresponding to 2013, are negative, through the budgetary credit indicated in paragraph Five. The amount of this compensation, which shall be a positive sign, for each Autonomous Community of its own, shall be that which allows the financing rate described in Article 23 (5) of Law 22/2009 of 18 December 2009 to be achieved by the unit, subject to the limit of the amount of the final value of its negative Global Sufficiency Fund, after the full amount of the resources of the Competitiveness Fund has been distributed.

For the purposes of the foregoing paragraphs of this Article, the amount of this compensation shall be included in the final settlement of the Community's participation in the Competitiveness Fund.

Five. To the appropriations of the subconcepts that are provided in Section 36, Service 20-" General Secretariat for Autonomous and Local Coordination. Several CCAA ", Program 941M" Transfers to Autonomous Communities by participation in the income of the State ", Concept 452" Final settlement of the financing of the Autonomous Communities and Cities with Statute of Autonomy of previous exercises ", will be applied according to their nature:

1) The amount of the final liquidations of the year 2013 of the Fund of Global Sufficiency, regulated in Article 20 of Law 22/2009, of 18 December, as well as of the contribution of the State to the Fund of Guarantee of Fundamental Public Services, which are in favor of the Autonomous Communities and Cities with Statute of Autonomy.

If the amount of the final settlements referred to in the previous paragraph is in favor of the State, it shall be reflected as the right in Chapter IV of the State Revenue Budget.

2) The amount of the final liquidations of the year 2013 of the units of the Autonomous Communities and Cities with Autonomy Statute in the Autonomous Convergence Funds, regulated in Articles 23, 24, in the third subparagraph of paragraph Seven of the First Transitional Disposition and in the Additional Provision of Law 22/2009, of December 18, determined pursuant to paragraph One of this Article.

3) The compensation provided for in the third additional provision of Law 22/2009 of 18 December 2009, if this compensation is applicable, as determined in accordance with paragraph 4 of this Article.

Article 101. Transfers to Autonomous Communities corresponding to the cost of new services transferred.

If, as of 1 January 2015, new transfers of services to the Autonomous Communities will be carried out, they will be equipped with the specific concepts of Section 36, which, in due course, will be determined by the Directorate-General for Budgets, the appropriations that are needed to transfer the effective cost of the services to the Autonomous Communities.

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 2015, broken down into the different expenditure chapters it comprises.

(c) The valuation referred to the base year 2007, corresponding to the annual effective cost of the same, for the purposes of the revision of the value of the Global Fund for the Autonomous Community as provided for in Article 21.1 of Law 22/2009.

Article 102. Interterritorial Compensation Funds.

One. In Section 33 of the General Budget of the State, two Interterritorial Compensation Funds are provided, amounting to 432,430.00 thousand euros, in compliance with the provisions of Law 22/2001, of December 27, regulating the Interterritorial Compensation Funds as amended by Law 23/2009 of 18 December 2009.

Two. The Compensation Fund, with EUR 324,330.61 000, will be used to finance investment expenditure in accordance with the provisions of Article 2 of Law 22/2001.

Three. The Supplementary Fund, with a total of 108,099.39 thousand euros, may be applied by the Autonomous Communities and Cities with its own 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 29,23 per 100, according to Article 2.1.a) of Law 22/2001. In addition, in compliance with the Single Additional Disposition of that Law, the percentage representing the sum of the Compensation Fund and the Supplementary Fund for the Autonomous Communities is 38.98 percent, rising to 39.59 percent if the cities with the Autonomous Statute of Ceuta and Melilla are included and reaching 39.98 percent if one takes into account the variable "outermost region" defined in Law 23/2009 of amendment of Law 22/2001.

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, Principality of Asturias, Cantabria, Region of Murcia, Comunidad Valenciana, Castilla-La Mancha, Canarias, Extremadura, Castilla y León and the Cities of Ceuta and Melilla in accordance with the unique Additional Provision of Law 22/2001 of 27 December, will be beneficiaries of these Funds in the financial year 2015.

Seven. The remaining appropriations from the Interterritorial Compensation Funds for previous years shall be automatically incorporated in the 2015 budget at the disposal of the same administration to which the implementation of the projects was due by 31 December 2014.

For the financing of the additions referred to in the previous paragraph, a credit is given in Section 33 "Interterritorial Compensation Funds", Service 20 " General Secretariat for Autonomous and Local Coordination. Several CC.AA. ", Program 941N" Transfers to Autonomous Communities by the Interterritorial Compensation Funds ", Concept 759" To finance the incorporation of credit remnants from the Interterritorial Compensation Funds ".

In the event that the remaining at 31 December 2014 were higher than the allocation of the indicated credit, the difference will be financed by means of a reduction in the Contingency Fund as provided for in Article 50 of Law 47/2003 of 26 November, General Budget.

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.

TITLE VIII

Social quotes

Article 103. Bases and types of contribution to social security, unemployment, protection by cessation of activity, Guarantee Fund and vocational training during the year 2015.

The bases and types of contribution to Social Security, Unemployment, Eesc Protection, Guarantee Fund and Vocational Training, from 1 January 2015, 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 2015, in the amount of EUR 3,606,00 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, during the year 2015, 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, except express provision to the contrary.

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 listing groups, will be increased from 1 January 2015 and in respect of those in force on 31 December 2014, in the same percentage as the minimum inter-professional salary increases.

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 2015, shall be EUR 3,606,00 per month or EUR 120.20 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 included in the fourth additional provision of Law 42/2006, of 28 December, of the General State Budget for the year 2007 shall apply, with the resulting premiums being the sole responsibility of the company.

3. For the year 2015, for the additional contribution for overtime laid down in Article 111 of the recast text 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 2015, the maximum basis for common contingencies applicable to trade representatives shall be that provided for in a general manner in paragraph (1) (b).

5. For the purpose of determining, during the year 2015, 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 3,606,00 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 Employment and Social Security, taking into account the basis and the ceilings set out in the previous paragraph, shall establish the basis for listing the provisional liquidations of the artists, as referred to in Article 32.5.b) 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 2015, 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 3,606,00 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 Employment and Social Security, taking into account the basis and the ceilings set out in the previous paragraph, shall establish the bases of contribution to determine the provisional settlements of the Taurian professionals, as referred to in Article 33.5.b) of the General Regulation on the Quotation and Settlement of Other Social Security Rights.

Three. Contribution to the Special System for Workers for Employed Persons established in the General System of Social Security.

1. During the year 2015, the amounts of the monthly basis of contributions for both common contingencies and professionals of the workers included in this Special System, which provide services throughout the month, will be determined in accordance with the provisions of Article 109 of the recast text of the General Law of Social Security, with the following maximum and minimum bases:

(a) The minimum basis for listing, according to professional categories and listing groups, will be increased from 1 January 2015 and in respect of those in force on 31 December 2014, in the same percentage as the minimum inter-professional salary increases.

(b) The maximum bases, irrespective of the professional category and contribution group, during the year 2015, shall be EUR 3,063,30 per month.

When workers start or finish their activity without matching the beginning or end of a calendar month, provided that the activity has a duration of at least 30 consecutive calendar days, this mode of contribution shall be performed in proportion to the days in which they are listed on this Special System during the month.

2. During the year 2015, the amounts of the daily basis of contributions for both common and professional contingencies for each of the groups of workers who carry out agricultural work for an employed person and for which the method of contribution provided for in the preceding paragraph would not have been chosen shall be determined in accordance with Article 109 of the recast text of the General Law on Social Security, dividing to that effect the amounts of the maximum and minimum bases laid down in paragraph 1.

Regardless of the number of hours spent on each day, the contribution base may not be less than the minimum daily basis of group 10.

Where 23 or more actual days are held in the calendar month, the contribution basis corresponding to them shall be that laid down in paragraph Tres.1.

3. During the year 2015, the amount of the monthly basis for the contribution of agricultural workers included in this Special System shall be, during the periods of inactivity within the calendar month, the amount established for the minimum basis for common contingencies corresponding to Group 7 of the scale of the contribution groups of the General Social Security System.

For these purposes, it is understood that there are periods of inactivity within a calendar month when the number of actual days performed during the same period is less than 76.67 percent of the calendar days in which the worker is discharged into the Special System in that month.

Quotation for these periods of inactivity will be determined by applying the following formula:

C = [(n/N)-(jr x 1 ,304 /N)] bc x tc

In which:

C = The quotation.

n = Number of days in the Special System without quotation by monthly quotation bases.

N = Number of days high in the Special System in the calendar month.

jr = The number of days in the calendar month in which actual days were taken.

bc = Monthly Quote Base.

tc = Applicable rate of contribution, as referred to in paragraph 4.b).

In no case, the application of the above formula can result in C reaching a value of less than zero.

For the purposes of applying this formula, where workers do not appear on the Special System for a full calendar month, the contribution for the periods of inactivity shall be carried out in proportion to the days on the high in that month.

4. The rates applicable to the contribution of the employed persons included in this Special System shall be as follows:

a) During periods of activity:

For the common contingency listing for the workers in the listing group 1, 28.30 percent, with 23.60 percent in charge of the company and 4.70 percent in charge of the worker.

For workers surveyed in the 2 to 11 contribution groups, 22.00 percent, the company's 17.30 percent, and the worker's 4.70 percent.

For the contribution of occupational accidents and occupational diseases, the rates of the premium rate approved by the fourth additional provision of Law 42/2006, of December 28, of the General State Budget for the year 2007 will apply, with the resulting premiums being the exclusive charge of the company.

(b) During the periods of inactivity, the rate of contribution shall be 11.50%, the resulting contribution being the sole responsibility of the worker.

5. The following reductions in the business contributions to the contribution to this Special System during the periods of activity with service provision will apply during 2015:

(a) In the listing for the workers in the listing group 1, a reduction of 8.10 percentage points of the contribution basis will be applied, resulting in an effective rate of contribution for common contingencies of 15.50%. In no case shall the resulting business share be higher than EUR 279.00 per month or EUR 12,13 per day.

(b) In the contribution to the employees in the contribution groups 2 to 11, the reduction shall be in accordance with the following rules:

1. For trading bases equal to or less than EUR 986.70 per month or EUR 42.90 per day, a reduction of 6.68 percentage points of the contribution basis shall be applied, resulting in an effective rate of contribution for common contingencies of 10.62%.

2. For quotation bases higher than the amounts indicated in the previous paragraph, and up to EUR 3,063,30 per month or EUR 133,19 per day, the percentage resulting from the application of the following formulae shall apply:

For monthly quotation bases the formula to apply will be:

For trading bases for real days the formula to apply will be:

However, the resulting business share may not be less than EUR 65.11 per month or EUR 2.83 per day.

6. During situations of temporary incapacity, risk during pregnancy and risk during natural lactation, as well as maternity and paternity caused during the activity, the contribution shall be made on the basis of the means of hiring the workers:

(a) With regard to agricultural workers on an indefinite basis, the contribution during these situations shall be governed by the general rules applicable to the General System of Social Security. The resulting type to apply will be:

1. º For workers surveyed in the listing group 1, the rate of 15.50 percent, applicable to the base of contributions for common contingencies.

2. For workers surveyed in the 2 to 11 contribution groups, the rate of 2.75 percent, applicable to the base of contributions for common contingencies.

For all workers, whatever their contribution group, in the unemployment contribution, a reduction in the share equivalent to 2.75 percentage points of the contribution basis will be applied.

(b) In respect of agricultural workers on a temporary and fixed contract, the provisions of point (a) shall apply in respect of the days engaged in which they have not been able to provide their services because they are in one of the situations referred to above.

As to the days in which the provision of services is not foreseen, these workers will be obliged to enter the contribution for the periods of inactivity, except in the cases of perception of maternity and paternity benefits, which will be considered as periods of effective contribution for the purposes of the corresponding benefits for retirement, permanent incapacity and death and survival.

7. During the perception of the contributory level unemployment benefit, if it is appropriate to list in this Special System, the rate of contribution will be 11.50%.

8. For workers included in this Special System, the additional contribution for overtime referred to in paragraph 3 shall not apply.

9. The Ministry of Employment and Social Security is authorised to regulate the procedures and regulatory adaptations necessary to articulate the harmonization of the contribution in the situation of activity and inactivity, as well as the verification of the necessary requirements for the implementation of the reductions provided for and the adjustment of the contribution resulting from them.

Four. Contribution to the Special System for Home Employees established in the General System of Social Security.

In this Special System, the bases and rates will be, as of January 1, 2015, the following:

1. The bases for contributions for common and professional contingencies for 2015 will be determined by updating the monthly salaries and the bases of contribution of the scale in force in 2014, in the same proportion to the increase that the minimum interprofessional salary is experiencing.

2. During the year 2015, the rate of contribution for common contingencies, on the basis of the contribution as indicated in the previous section, will be 24.70 percent, being 20.60 percent from the employer and 4.10 percent from the employee.

3. For the contribution of occupational accident and occupational disease contingencies, on the basis of the corresponding contribution, as indicated in Cuatreo.1, the rate of contribution provided for the effect on the premium rate included in the fourth additional provision of Law 42/2006 of 28 December 2007 of the General Budget of the State for the year 2007 shall apply, being the result of the exclusive charge of the employer.

Five. Quotation in the Special Regime of the Workers for Account Own or Autonomy.

In the Special Regime of the Workers for Own or Autonomous Account, the maximum and minimum bases and the rates will be, as of January 1, 2015, the following:

1. The maximum contribution basis shall be EUR 3,606,00 per month. The minimum basis for listing shall be EUR 884,40 per month.

2. The basis for the contribution of self-employed workers who, at 1 January 2015, are less than 47 years of age, shall be chosen by them within the maximum and minimum bases laid down in the preceding paragraph. The same choice may be made for those self-employed persons who at that date have a age of 47 years and their contribution base in the month of December 2014 has been equal to or greater than 1,926.60 euros per month, or who cause high in this Special Regime after that date.

Self-employed persons who are 47 years of age at 1 January 2015, if their contribution base is less than EUR 1,926,60 per month, cannot choose a base of more than EUR 1,945,80 per month, unless they exercise their option in that regard before 30 June 2015, which will produce effects from 1 July of the same year, or 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 be at the head of the business and is discharged in this Special Regime with 47 years of age, in which case there shall be no such limitation.

3. The contribution base of the self-employed workers who, at 1 January 2015, have 48 or more completed years, shall be between the amounts of 953,70 and 1,945,80 euros 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 884.40 and 1,945.80 euros per month.

However, self-employed workers who have previously been listed in any of the Social Security System's regimes for five or more years before the age of 50 will be governed by the following rules:

(a) If the last credited contribution basis has been equal to or less than EUR 1,926,60 per month, they shall be listed on a basis between EUR 884,40 per month and EUR 1,945,80 per month.

(b) If the last credited contribution basis has been higher than EUR 1,926,60 per month, it shall be listed on a basis of between EUR 884,40 per month and the amount of that amount, increased by 0,25%, and may, if not reached, be based on a basis of up to EUR 1,945,80 per month.

The provisions of paragraph 3.b) shall also apply to self-employed workers who, at 48 or 49 years of age, have exercised the option provided for in the second subparagraph of Article 132 (2) of Law 39/2010 of 22 December 2010.

4. Self-employed persons engaged in street or street sales (CNAE 4781 Retail trade in foodstuffs, beverages and tobacco in sales and market places; 4782 Retail trade in textile products, clothing and footwear in sales and market places; 4789 Retail trade in other products in retail and market places and 4799 Other retail trade not carried out in establishments or in retail or market places) may choose as a minimum basis for the year 2015 to be established as a general rule in paragraph Cinco.1, or the minimum contribution base in force for the General Regime.

Self-employed workers engaged in home sales (CNAE 4799) will be able to choose as a minimum basis for the year 2015 to be established in general in the Cinco.1 section, or a contribution base equivalent to 55% of the latter.

5. The rate of contribution in this Special Social Security Scheme will be 29.80 per cent or 29.30 per cent if the person concerned is entitled to protection by professional contingencies. Where the person concerned does not have temporary disability protection, the rate of contribution shall be 26.50%.

Workers included in this Special Regime who are not covered by the protection afforded to contingencies arising from accidents at work and occupational diseases shall make an additional contribution of 0,10%, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters IV and IV of Title II of the General Law on Social Security.

6. For the contingencies of accidents at work and occupational diseases, the percentages of the premium rate included in the fourth provision of Law 42/2006, of December 28, of the General Budget of the State for the year 2007 will be applied.

7. Self-employed workers who, by reason of their work as an employed person at the same time, are engaged in a multi-activity scheme in respect of common contingencies and do so in the year 2015, taking into account both the business contributions and the contributions paid by the worker in the General Regime, and those made in the Special Regime, for a sum equal to or greater than EUR 12,245,98, shall be entitled to a refund of 50% of the excess in which their contributions exceed the said amount, with the ceiling of 50% of the quotas entered in the Special scheme, due to its contribution to the common contingencies of compulsory coverage.

The return will be made at the request of the data subject, which will be made in the first four months of the following year.

8. The working partners of the Associate Labour Cooperatives dedicated to the street sale, who receive income directly from the buyers, shall be included, for the purposes of the Social Security, in the Special Scheme of the Workers for Account Own or Self-Employed, with the application, for the purposes of the contribution, as provided for in the first paragraph of the first paragraph.

In cases where it is established that the street sale is carried out in traditional markets or "markets", with a sale schedule less than eight hours a day, it may be chosen to be listed by the minimum base set out in Cinco.1 or a base equivalent to 55 percent of the latter. In any case, it must be made compulsory for the contingencies of accidents at work and occupational diseases, applying, on the basis of the chosen quotation, the rate of premiums contained in the Additional Disposition fourth of Law 42/2006, of December 28, of the General Budget of the State for the year 2007.

9. The worker members of worker cooperatives associated with the street sale that have been included in the Special Regime of the Workers for Account Own or Autonomy in application of the provisions of article 120.Cuatre.8 of the Law of 23 December, of 23 December, of the General Budget of the State for the year 2009, will be entitled, during 2015, to a reduction of 50 percent of the quota to enter.

The working partners of the Associated Work Cooperatives dedicated to the street sale who have started their activity and are included in the Special Regime as of 1 January 2009 will also be entitled to this reduction.

The reduction will be applied to the quota that will result from applying on the basis of the minimum basis chosen, in accordance with the provisions of the section Cinco.8, the type of contribution in force in the Special Regime of the Workers for Account Own or Autonomous.

10. The provisions of the second subparagraph of Article 8 (8) shall apply to persons who are engaged on an individual basis for the sale on the market in traditional markets or 'markets' with a sale time of less than eight hours a day, provided that they do not have their own fixed establishment, or produce the goods or products they sell.

Six. Contribution to the Special System for Agricultural Own Account Workers, established in the Special Regime of Workers for the Account of Own or Self-Employed.

1. Since 1 January 2015, the rate of contribution of the workers included in the Special System for Agricultural Own Account Workers, established in the Special Scheme for the Self-Employed or Self-Employed Workers, shall be as follows:

(a) In respect of compulsory cover contingencies, where the worker has chosen to make a basis of contribution from an amount of EUR 884,40 per month to EUR 1,061,40 per month, the rate of contribution applicable shall be 18.75%.

If the worker had opted for a contribution base of more than EUR 1,061.40 per month, the amount of the contribution of the latter would apply to the rate of 26.50%.

b) With regard to the voluntary improvement of the temporary incapacity for common contingencies, the rate of contribution to be applied to the full amount of the interest rate of the person concerned shall be 3,30%, or 2,80% if the person concerned is subject to protection by professional contingencies.

2. For the contingencies of accidents at work and occupational diseases, the provisions of paragraph Cinco.6 shall apply. In the event that the persons concerned have not opted for the coverage of all the professional contingencies, it will continue to be paid in terms of coverage of the contingencies of permanent incapacity and death and survival, a quota resulting from the application of the rate of 1.00 percent to the basis of the contribution indicated in Seis.1.a.

3. Workers included in this Special System who have not chosen to cover, in the field of protection provided, all the contingencies of occupational accidents and occupational diseases, shall make an additional contribution of 0,10%, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters IV and IV of Title II of the General Law on Social Security.

Seven. Contribution to the Special Regime of the Sea Workers

1. The provisions of paragraphs 1 and 2 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 1969 and 24/1972 of 21 June 1974, approved by Decree 2864/1974 of 30 August 1974, as set out in paragraph 2 below, and with the exception of the rate of contribution for the common contingencies of the self-employed, which shall be 29.30% when they are protected by professional contingencies.

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, will be carried out on the remuneration to be determined annually by Order of the Ministry of Employment and Social Security, 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 1 (1).

Eight. Contribution to the Special Regime for Coal Mining.

1. As from 1 January 2015, 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 2014, 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 Social Security Rights. The amounts obtained, thus totaled, shall be divided by the sum of the days to which they correspond.

Third. This result shall be the standard daily basis of contributions 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 the maximum contribution referred to in paragraph 1 of this financial year, not exceeding the amount resulting from the annual increase of the ceiling and dividing it by the calendar days of 2014.

2. The Ministry of Employment and Social Security shall fix the amount of the standard bases by applying the rules laid down in the preceding number.

Nine. Social security contribution base during the perception of the unemployment benefit at the contributory level and during the perception of the benefit by cessation of activity of the self-employed workers.

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 basis of a basic consideration. of common contingencies.

During the perception of the unemployment benefit by temporary suspension of the employment relationship or by temporary reduction of working hours, either by decision of the employer under the provisions of Article 47 of the recast of the Law of the Workers ' Statute or by virtue of a judicial decision adopted within a court of law, the basis of contribution to the Social Security of those workers for whom there is a legal obligation to list, will be equivalent to the average of the bases of the last six months of the occupation, (a) common contingencies and for contingencies of occupational accidents and occupational diseases, prior to the legal situation of unemployment or at the time 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, pursuant to Article 210 (3) of the recast text of the General Law on Social Security, the worker chooses to reopen the initial right, the social security contribution base 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 contributory-level unemployment benefit, if it is to be listed in the Special System for Agricultural Employed Persons established in the General Social Security Scheme, the contribution base shall be fixed as a general rule in paragraph 1.

3. During the receipt of the unemployment benefit, if it is to be listed in the Special Scheme for 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.

The listing basis shall be updated in accordance with the basis in force at any time corresponding to the working group or category or professional craft of the worker at the time of the legal situation of unemployment.

4. During the receipt of the economic benefit by cessation of the activity of the self-employed workers, the basis for social security contributions to the social security system, the corresponding scheme, shall be the basis for that benefit, determined in accordance with Article 9 (1) of Law 32/2010 of 5 August 2010 establishing a specific system of protection for the cessation of the activities of the self-employed, with respect, in any case, of the amount of the minimum base or single basis of contribution provided for under the scheme.

Those collectives which, in accordance with the rules governing the social security contribution, during the activity on a lower basis than the ordinary minimum basis of contribution for self-employed or self-employed persons, shall be listed on a reduced basis during the period of receipt of the service.

Ten. Unemployment contribution, Guarantee Fund, Vocational Training and Work of the Autonomous Workers ' Activity.

The contribution of the Unemployment Contingencies, the Wage Guarantee Fund, the Professional Training and the Activity Cese will be carried out, starting from January 1, 2015, according to what follows:

1. The contribution base for Unemployment, Guarantee Fund and Vocational Training in all Social Security Regulations which have the same covers, shall be the basis for the contingencies of occupational accidents 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 Seven.

The bases of the unemployment contribution, the Guarantee Fund and the Professional Training of the workers included in the Special System for Workers for Agricultural Account established in the General System of Social Security shall be those set out in paragraph Tres.1 and 2, according to the method of contribution by professional contingencies corresponding to each worker.

The basis for unemployment contributions for training and apprenticeship contracts will be the minimum basis for occupational accident and occupational disease contingencies.

The contribution base corresponding to the protection by cessation of activity of the workers included in the Special Regime of the Workers for Account Own or Autonomous and of the workers included in the Special System for Workers of Own Agricultural Account established in the Special Regime, will be the one for which the workers included in such Regime and Special System have chosen.

In the Special Regime of the Workers of the Sea, the basis for the cessation of activity shall be that which corresponds to the self-employed person included in it, by applying the weightings to those referred to in the recast of Laws 116/1969 of 30 December, and 24/1972 of 21 June, adopted by Decree 2864/1974 of 30 August 1974 on the Special Regime of the Social Security of the Workers of the Sea, and the Order of 22 November 1974.

The provisions of the preceding paragraph will also apply to vessel owners referred to in the Additional Disposition, sixth of Royal Decree 1541/2011 of 31 October 2011, for the development of Law 32/2010 of 5 August establishing a specific system of protection for the cessation of the activity of self-employed workers, except for those included in the first group of that special scheme, the contribution of which will be the basis for the contingencies of accidents at work and occupational diseases.

2. From 1 January 2015, the rates of contribution shall be as follows:

A) For unemployment contingency:

(a) Indefinite contracting, including indefinite fixed and part-time contracts, as well as the employment of fixed-term contracts in the form of training contracts in traineeships and for training and learning, of relief, interinity and contracts, whatever the modality used, carried out with disabled workers: 7.05 per cent, of which 5.50 per cent will be borne by the employer and 1.55 per cent by 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: 8.30 percent, of which 6.70 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 System for Workers for Employed Persons established in the General Social Security Scheme, shall be that set out in point (b) of the first subparagraph of point (b) of the preceding paragraph, for the employment of fixed-term contracts, except where the rate referred to in point (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 charge of the company.

The rate applicable for the contribution to the Salarial Guarantee Fund in the Special System for Agricultural Employed Persons established in the General Social Security System will be 0.10 percent, which will be the sole responsibility 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 of the worker.

The rate applicable for the contribution of vocational training in the Special System for Workers of Agricultural Account established in the General System of Social Security will be 0.18 percent, of which 0.15 percent will be the responsibility of the company, and 0.03 percent of the worker.

D) For protection by cessation of activity the rate will be 2.20 percent.

Once. Contribution to the contracts for training and learning.

Quotas for common contingencies in charge of the employer and the worker, for professional contingencies, for unemployment, to the Guarantee Fund and for the professional training of contracts for training and learning will be increased, from 1 January 2015 and in respect of the amounts in force at 31 December 2014, in the same percentage as the minimum base of the General Regime.

Twelve. Contribution of research staff to training.

The contribution of the research staff in training included in the field of application of Royal Decree 63/2006 of 27 January, during the first two years will be carried out in accordance with the rules contained in the previous paragraph, with respect to the contribution of the contracts for training and learning, in respect of the contribution of common and professional contingencies.

The contribution system provided for in this paragraph shall not affect the determination of the amount of the economic benefits to which it is entitled, in respect of which the amount of the minimum base corresponding to the group 1 listing of the General Regime shall continue to be applied.

Thirteen. Special provisions on contributions in respect of the advance of the retirement age of the firemen.

In relation to the firefighters referred to in Royal Decree 383/2008 of 14 March, establishing the coefficient of reduction of the retirement age in favour of firemen at the service of public administrations and agencies, an additional contribution rate will be applied on the basis of contributions for common contingencies, both for the company and for the worker.

During the year 2015, the rate of additional contribution referred to in the previous paragraph will be 8.60 percent, of which 7.17 percent will be in charge of the company and 1.43 percent of the worker.

Fourteen. Special contributions in relation to the advance of the retirement age of the members of the Body of the Ertzaintza.

In relation to the members of the Ertzaintza Body referred to in the Additional 47th Disposition of the recast text of the General Law of Social Security, an additional rate of contribution will be applied on the basis of contributions for common contingencies, both for the company and for the worker.

During the year 2015, the rate of additional contribution referred to in the previous paragraph will be 7.30 percent, of which 6.09 percent will be borne by the company and 1.21 percent by the worker.

Fifteen. Except as provided for in the preceding paragraphs, in no case and by application of Article 16 of the recast text of the General Law on Social Security, the minimum or single bases of any of the Regiments that make up the Social Security system may be lower than the minimum base of the General Regime.

Sixteen. During the year 2015, the basis for listing all the contingencies of the public employees in the General System of Social Security who would have been applicable to those established in the Additional Disposition seventh of the Royal Decree-Law 8/2010, of 20 May, as long as their employment or service relationship remains, will be matched with that in December 2010, except that for the remuneration that they perceive could correspond to a higher amount, in which case it will be the monthly contribution.

For the purposes of the preceding paragraph, the contribution basis for the month of December 2010 shall be deducted, where appropriate, from the amounts of the remuneration concepts which have a periodicity in their accrual higher than monthly or which are not of a periodic nature and which would have integrated that basis without having been the subject of a pro-rata basis.

seventeen. The Minister for Employment and Social Security is empowered to lay down the rules necessary for the implementation and development of the provisions of this Article.

Article 104. Contribution to passive rights and to the General Mutualities of Officials for the year 2015.

One. With effect from 1 January 2015, the rates and contributions of the State to the Special Social Security Regime of the Civil Servants of the State, managed by the General Civil Servants Mutuality (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 referred to in point (h) of that provision, shall be as follows:

1. The percentage of the contributions of the active and assimilated officials integrated into MUFACE, is fixed at 1.69 percent on the regulatory assets established for the year 2014 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent.

2. The amount of the State's contribution, as regulated in Article 35 of the Royal Legislative Decree 4/2000, will represent 6.36 percent of the regulatory assets established for 2014 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent. Of this rate of 6,36, 4,10 corresponds to the State's contribution per asset and 2,26 to the contribution by pension-exempt pensioner.

Two. With effect from 1 January 2015, the rates and contributions of the State to the Special Regime of Social Security 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 point (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 ISFAS, is fixed at 1.69 percent on the regulatory assets established for the year 2014 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent.

2. The amount of the State's contribution as set out in Article 30 of the Royal Legislative Decree 1/2000, will represent 10.37 percent of the regulatory assets established for 2014 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent. Of this rate of 10,37, 4,10 corresponds to the State's contribution per asset and 6,27 to the contribution by pensioner exempt from listing.

Three. With effect from 1 January 2015, the rates and contributions of the State to the Special Regime of the Social Security of the Officials of the Administration of Justice, managed by the Judicial Mutual General (MUGEJU), referred to in the Royal Legislative Decree 3/2000, of 23 June, for the financing of the benefits referred to in Article 12, except as indicated in point (f), of that provision, shall be as follows:

1. The percentage of the staff of the Administration of Justice in active and assimilated, integrated in MUGEJU, is fixed at 1.69 percent on the regulatory assets established for the year 2014 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent.

2. The amount of the State's contribution, as regulated in Article 23 of the Royal Legislative Decree 3/2000, will represent 5.09 percent of the regulatory assets established for the year 2014 for the purposes of the contribution of the Passive Rights, increased by 0.25 percent. Of such a rate of 5,09, 4,10 corresponds to the State's contribution per asset and 0,99 to the contribution by pension-exempt pensioner.

Four. During the year 2015, in accordance with the provisions laid down in the preceding paragraphs, the amount of the share of the liability and the share of the general mutual funds of officials, in respect of the staff included in the coverage of the State Passive Classes and the Special Regimes of Officials, shall be determined by applying the percentage rate of 3,86% and 1,69%, respectively, on the regulatory assets established for the year 2014 for the purposes of the contribution of passive duties, increased by 0,25%. The following:

MONTHLY CONTRIBUTIONS OF THE CIVIL SERVANTS ' LIABILITIES OF THE STATE, THE STAFF OF THE ARMED FORCES, MEMBERS OF THE JUDICIAL AND FISCAL CAREERS, THOSE OF THE BODY OF JUDICIAL SECRETARIES AND BODIES SERVING THE ADMINISTRATION OF JUSTICE

/Subgroup Act 7/2007	Monthly Fee in
A1	109.59
A2	86.25
B	75.52
C1	66,24
	C2	52.41
	E (Law 30/1984) and Group. Professionals (Act 7/2007)	44.68

MONTHLY CONTRIBUTION CONTRIBUTIONS TO THE GENERAL MUTUALITY OF CIVIL SERVANTS OF THE STATE, THE SOCIAL INSTITUTE OF THE ARMED FORCES AND THE GENERAL JUDICIAL MUTUAL SOCIETY

/Subgroup Act 7/2007	Monthly Euro
A1	47.98
A2	37.76
B	33.07
C1	29.00
	C2	22.95
E (Law 30/1984) and Group. Professionals (Act 7/2007)	19.56

The aforementioned monthly amounts will be paid twice in the months of June and December.

With the exception laid down in the last paragraph of the first paragraph of Article 23.1 of the Recast Text of the Law on Passive Classes of the State, and in accordance with the provisions of the Law, the non-career professional military personnel and the military personnel of the Naval Complement And Reserve Escales will pay the monthly fees for passive rights, which are 50 percent.

ADDITIONAL PROVISIONS

I

First. Grant of grants or the subscription of agreements with Autonomous Communities that do not meet their objective of budgetary stability, public debt or the spending rule.

One. In accordance with the provisions of Article 20.3 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability, as from the entry into force of this Law and until 31 December 2015, the granting of grants or the subscription of agreements by any of the subjects of the subsector Central Administration or the Subsector Administrations of Social Security, referred to in Article 2.1 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, with the administration of a Community Autonomous, as defined in the terms of that Article, which has failed to fulfil its objective of budgetary stability, public debt or the expenditure rule, where appropriate, for the financial years 2013, 2014 or 2015, when they entail a transfer of resources from the sub-sectors of the Central Administration or Social Security Administrations to the non-compliant Autonomous Community, involve a commitment to carry out the latter's expenditure, or both circumstances arise at the same time, they shall specify in advance of their authorisation, a favourable, prescriptive and binding report, of the Ministry of Finance and Public Administrations.

With respect to the implementation of the 2013 budgets, it is understood that the objective of budgetary stability or public debt has not been met when this has resulted from the report presented by the Ministry of Finance and Public Administrations to the Fiscal and Financial Policy Council of the Autonomous Communities, in accordance with the provisions of the first paragraph of Article 17.4 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

With respect to the implementation of the 2014 budgets, as long as the report referred to in the preceding paragraph is not issued, the following shall be understood as the effects arising from this additional provision, which results in the non-compliance with the objective of budgetary stability, public debt or the spending rule when this results from the report provided for in Article 17.3 of the aforementioned Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability. Where, in respect of the implementation of the 2014 budgets, compliance with the objectives of budgetary stability and public debt and of the expenditure rule is verified, the issuance of the regulated report in this paragraph shall not be necessary, irrespective of the fact that the implementation of the 2013 budgets could have been non-compliant.

With respect to the 2015 budgets, it is understood that the objective of budgetary stability, public debt or the spending rule has not been met when this has resulted from the reports referred to in Article 17 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability. The verification in this report of compliance by an Autonomous Community in the 2015 budgets shall not exempt from the authorisation provided for in this Article, in the event that the latter had failed in 2013 or 2014 in accordance with the provisions set out in the preceding paragraphs.

Two. The same requirement regarding the granting of grants or the subscription of agreements will be applicable if, in accordance with the provisions of Article 19 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, the Government of the Nation makes a warning to an Autonomous Community in the event that it appreciates a risk of non-compliance with the objective of budgetary stability, public debt or the spending rule. This limitation shall apply from the moment the warning is issued.

Three. The Ministry of Finance and Public Administrations shall communicate the non-compliance or the warning referred to in the preceding paragraphs to the various ministerial departments, which shall in turn communicate it to the entities assigned or linked to them.

Four. In the cases provided for in the preceding paragraphs and in respect of the agreements signed and in implementation, no extension or modification shall be carried out without the prior favourable report of the Ministry of Finance and Public Administration.

Likewise, the modification of the grant of subsidies, in cases where it is foreseen in its regulatory regulations, will not proceed without the prior favorable report of the Ministry of Finance and Public Administration.

Five. The report of the Ministry of Finance and Public Administrations referred to in the preceding paragraphs shall be issued by the Secretariat of State for Budgets and Expenditure, which shall take into account, among other criteria:

(a) The appropriate application, if any, of the measures contained in the economic and financial plans.

(b) The extent of the deviation that would have occurred with respect to the objective of stability, public debt or the established spending rule. In the case of paragraph Two, the deviation shall relate to the estimate which prompted the warning against the target.

c) The causes of such deviation.

d) The measures that would have been taken to correct it.

e) The effect on the deficit or the public debt that could be derived from the grant or the agreement, as well as its object.

f) The form of financing of the proposed expenditure.

(g) In the case of grants, or of agreements to be signed with the Administration of an Autonomous Community to grant assistance to administrations in the course of the processing or execution of a grant, the procedure for granting them.

The report regulated in this article will be issued after consultation of the Secretariat of State of Public Administrations, which shall act at least in relation to the criteria (a), (c) and (d) set out in this paragraph, without prejudice to any other consideration it deems relevant.

Six. Prior to the agreement of the Council of Ministers on the distribution of credits regulated in Article 86.2 of Law 47/2003, of 26 November, General Budget, in the event that the same includes Autonomous Communities that are in the situation of non-compliance regulated in paragraph One of this provision, the Secretariat of State of Budgets and Expenses shall issue a mandatory and binding report, after consulting the Secretariat of State of Public Administrations, in which it will assess, for those Autonomous Communities, the criteria provided for in paragraph Five of this provision. The issuance of this report will also produce effects, in accordance with the provisions of article 20.3 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, with respect to the agreements through which financial commitments are formalized.

Second. Loans and advances financed from the General Budget of the State.

In order to meet the objectives of budgetary stability and financial sustainability, the granting of loans and advances financed directly or indirectly from Chapter 8 of the General Budget of the State shall, during 2015, be adjusted to the following rules:

(a) Except as expressed by the Minister of Finance and Public Administrations, no loans and advances may be granted at the interest rate lower than that of the debt issued by the State in instruments with similar maturity.

In the case of loans and advances to be granted through competitive competition procedures, the aforementioned requirement must be met at the time before the approval of the call.

The determination of the interest rate should be justified in the file by the relevant managing body. In cases where a direct relationship with the indicated reference is not possible, a report shall be accompanied by the General Secretariat of the Treasury and Financial Policy.

This rule will not apply to the following cases:

-Anticipates to be granted to staff.

-Reimbursable advances with community funds.

-Loans or advances whose interest rate is regulated in legal-range rules.

(b) The beneficiaries of the loans or advances shall prove that they are aware of the payment of the repayment obligations of any other loans or advances previously granted from the General Budget of the State. It is for the expenditure management centre to verify compliance with such conditions prior to payment, requiring, where it cannot be otherwise credited, a declaration responsible for the beneficiary or certification of the competent body if this is a public administration.

Third. Incorporation of cash balances from the National Institute of Public Administration.

The autonomous body National Institute of Public Administration, dependent of the Ministry of Finance and Public Administrations, is authorized to incorporate the amounts not used at the end of the financial year 2014, up to a maximum limit of 301,530.00 euros, of the funds destined for the implementation of the Employment Training Plans assigned to INAP as a promoter, and of those destined for the complementary activities related to the training program for Employment in Public Administrations.

Fourth. Cash advance of a non-budgetary nature for the General Mutuality of Civil Servants of the State.

By way of exception, during the month of January 2015, the General Mutuality of Civil Servants of the State may be expected to anticipate, through an extra-budgetary operation, a maximum amount of 90 million euros from the monthly contribution of the State to the Mutual Fund. The advance shall be cancelled by application to the budget in the first quarter of 2015.

Fifth. Collaboration agreements between the Management Entities of Social Security, the Autonomous Communities and the National Institute of Health Management for the control and monitoring of temporary incapacity.

In the collaboration agreements formalized by the Social Security Management Entities with the Autonomous Communities and with the National Institute of Health Management for the control and monitoring of temporary incapacity, the advance of up to the total amount of the amount provided for in the respective agreement for the financing of the actions to be developed by the Autonomous Communities and by the National Institute of Health Management can be foreseen.

For these purposes, prior to the formalization of the conventions referred to in the preceding paragraph, the authorization of the Council of Ministers shall be required. To this end, the head of the Ministry of Employment and Social Security, prior to the Ministry of Finance and Public Administration, will raise the appropriate proposal to the Council of Ministers.

Sixth. Extension of the term of cancellation of the loan granted to the Social Security.

It is extended by 10 years, starting in 2015, the deadline for the cancellation of the loan granted to the Social Security by the State, in the amount of 444,344,000,000 pesetas (2,670,561,225,10 euros), pursuant to article 12.Three of Law 41/1994, of December 30, of the General Budget of the State for 1995.

Seventh. Annual State grants for the operational and security expenditure of political parties for 2015.

According to the provisions of the Additional Disposition 6 of Organic Law 8/2007 of 4 July 2007 on the financing of political parties, during the year 2015, the state subsidy for operating expenses for political parties (budget implementation 16.01.924M.485.01) will amount to 52,704.14 thousand euros and the annual allocation to political parties for security expenditure (budget implementation 16.01.924M.484) will amount to 2,706.20 thousand euros.

Eighth. Rules for the budgetary implementation of the Centre for Industrial Technological Development (CDTI).

One. During the financial year 2015, the granting of loans and advances by the CDTI shall be in accordance with the rules laid down in the Additional Provision of this Law for loans and advances to be financed under Chapter 8 of the General Budget of the State.

Two. The authorisation provided for in point (a) of that additional provision shall not be required where the interest rate applicable to loans and advances is equal to or greater than the interest rate of one year published by the Banco de España corresponding to the month preceding the approval of its call or, where appropriate, the month before it was granted.

Three. The CDTI will adjust its activity in a way that does not present the need for funding measured according to the European System of National Accounts.

Four. On a quarterly basis, the CDTI shall inform the Ministry of Finance and Public Administration of the implementation of the operations carried out for the purpose of verifying compliance with the limits laid down in the preceding paragraphs.

Ninth. Loans and advances in research, development and innovation policy.

During the financial year 2015, the granting of loans and advances from policy appropriations of 46 "Research, development and innovation" shall not require the authorization provided for in point (a) of the Additional Disposition second to this Law, where the interest rate applicable to loans and advances is equal to or greater than the interest rate of one year published by the Bank of Spain corresponding to the month prior to the approval of its call or, where applicable, the month before its granting.

10th. Exceptional arrangements for the disposal of the assets of the Social Security Reserve Fund.

1. During the financial years 2015 and 2016, the limit of the three percent fixed in general in Article 4 of Law 28/2003 of 29 September, regulating the Social Security Reserve Fund, will not apply.

2. During the financial years 2015 and 2016, the provision of the Social Security Reserve Fund is authorised as needs arise, up to an amount equal to the amount of the deficit for non-financial operations which reveal the forecasts for the liquidation of the budgets of the managing bodies and the common services of social security, which, in the light of the criteria laid down in the regulatory rules of the Social Security Fund, shall be drawn up by the General Intervention of Social Security.

3. The amount of this provision of the Social Security Reserve Fund shall be for the payment of the obligations relating to contributory pensions and other expenditure necessary for its management.

4. On a quarterly basis, the Council of Ministers shall be given the amounts of the amounts prepared by the Social Security Reserve Fund.

5. The provision of the amount of the Social Security Reserve Fund, in accordance with the terms set out in the preceding paragraphs, shall be made by the General Treasury of Social Security in its function as a system paying the system and competent for the distribution over time and in the territory of the funds available to meet the obligations of the Social Security in time and to avoid financial mismatches.

6. The Ministers of Employment and Social Security, Economic and Competitiveness and Finance and Public Administrations are hereby authorized to issue instructions for the development of what is established in this Additional Disposition.

10th first. Centralisation of appropriations.

With effect from 1 January 2015 and indefinite validity, in respect of those centralised contracts whose expenditure is to be charged to the budget programme 923R "Centralised Recruitment", in which works, goods or services are provided for bodies, the cost assumed to be met by the recipient of the good or service for the processing of the corresponding credit transfer from the budget of the recipient body to Section 31, or where this transfer is not possible under the budgetary regime, shall be established. By credit generation in the Budget Service 05 "Directorate General for Rationalization And Centralization of Contracting" of Section 31 "Expenditure of various Ministries" for the revenue to be made by the recipient of the subject of the centralised contract.

The previous credit modifications will be approved by the Minister of Finance and Public Administrations, at the initiative of the Directorate General for Rationalization And Centralization of the Contracting and on the proposal of the Undersecretary of Finance and Public Administrations.

The modification files will be initiated after the budgetary process of allocating credits approved in the State General Budget approved by the Courts has been completed.

As of the financial year 2015, this credit allocation system will be combined with the initial allocation allocated to the aforementioned Budget Service, in line with the new centralised contracts dealt with and those already formalised.

II

Tenth second. Recovery of the extraordinary and additional pay of the month of December 2012.

One. Recovery of the extraordinary and additional pay of the month of December 2012 from public sector staff.

1. Each Public Administration may, in its field, approve the payment of amounts in respect of recovery of the amounts actually left to be collected as a result of the abolition of the extraordinary payment, as well as of the additional specific additional payment or equivalent pay, corresponding to the month of December 2012, by application of the Royal Decree-Law 20/2012 of 13 July 2012, of measures to ensure budgetary stability and the promotion of competitiveness, with the scope and limits set out in this provision.

2. The amounts that may be paid for this concept, on the amount no longer received by each employee in accordance with Article 2 of the Royal Decree-Law 20/2012, shall be those equivalent to the proportional share corresponding to the first 44 days of the extraordinary pay, additional specific supplement pay and additional pages of the month of December. In those cases where the recognition of all the extraordinary and additional pay of December 2012 has not been carried out, the first 44 days shall be reduced in proportion to the number of days it would have been.

For the purposes set out in the preceding paragraph, the calculation of the part of the extraordinary pay and additional payments corresponding to the first 44 days, or lower number, shall be made, in the case of the official or statutory staff, in accordance with the rules of public function applicable in each Administration, or, in the case of the labor staff, to the labor and conventional rules, in force at the time they were no longer received.

The amounts that are recognized by this concept to the staff referred to in Article 2 (5) of Royal Decree-Law 20/2012, for not considering in their remuneration regime the perception of extraordinary payments or to receive more than two per year, shall be equivalent to 24.04 percent of the amount no longer received by application of the aforementioned precept.

3. The approval by each Public Administration of the measures provided for in this article will be conditional on compliance with the criteria and procedures laid down in Organic Law 2/2012, of 27 April, of budgetary stability and financial stability.

4. The amounts satisfied by application of the provisions set out in this provision shall cover the scope of the forecasts contained in Article 2 (4) of the Royal Decree-Law 20/2012.

Two. Recovery of the extraordinary and additional pay of the month of December 2012 from the staff of the state public sector.

1. During the year 2015, the staff of the State public sector defined in points (a), (d) and (e) of Article 22 (1) of Law 2/2012 of 29 June 2012 of the General Budget of the State for the year 2012, as well as the staff of the companies, entities and other bodies of paragraphs (f) and (g) of that provision belonging to the State public sector, shall receive the amounts provided for in paragraph 2 of this provision.

2. The recovery of the extra pay and additional payments referred to in the preceding number shall be made in accordance with the following rules:

(a) The staff included in points 1 and 2 of Article 3 of Royal Decree-Law 20/2012 shall receive the proportional share corresponding to the first 44 days of the extraordinary pay and additional or equivalent payments of December 2012 which were abolished. In those cases where the recognition of all the extraordinary pay and additional or equivalent payments of December 2012 that were abolished have not been carried out, the first 44 days shall be reduced in proportion to the number of days that would have been allocated.

For the purposes set out in the preceding paragraph, for the calculation of the amounts corresponding to the first 44 days, in relation to the number of total days comprising the extraordinary pay and additional or equivalent pages of December 2012 that were deleted, the rules of calculation applicable to each type of personnel shall be used in accordance with its legal regime in force at the time the deletion occurred.

Whenever the applicable regulations do not provide otherwise, the number of total days referred to in the preceding paragraph shall be 183.

(b) Without prejudice to Article 519 of the Organic Law 6/1985 of 1 July of the Judicial Branch, the staff included in points 3, 3a, 3b and 4 of Article 3 of Royal Decree-Law 20/2012 shall receive 24.04% of the amounts left to be collected by application of those provisions.

(c) The provisions of point (a) shall apply to the Secretaries of State, Deputy Secretaries, Directors-General and assimilated persons, as well as to the Permanent Directors and Secretary-General of the State Council, on the same terms as the official staff.

The staff referred to in Article 24.Three of Law 2/2012 shall also be subject to the provisions of point (a). In the event that they have not been entitled to the collection of extraordinary pay, they shall receive 24.04% of the amount no longer received pursuant to Article 4 of the Royal Decree-Law 20/2012.

(d) The High Charges included in points 1 and 3 of Article 4 of the Royal Decree-Law 20/2012 shall receive 24.04% of the amount no longer received pursuant to Article 4 of the Royal Decree-Law 20/2012.

(e) To personnel who have changed their destination, the quantities referred to in this paragraph shall be paid by the ministry, body or entity in which they are providing services on the date of entry into force of this Law, upon request addressed to the staff management body accompanied by certification of the origin rating of the concepts and amounts actually left to be collected as a result of the removal of the extraordinary payment, as well as of the additional payment of specific supplement or equivalent additional payments, for the month of December 2012.

To the staff who have spent services in a different Public Administration, the amounts referred to in this paragraph shall be paid by the ministry, body or entity to which the extraordinary pay would have been paid, upon request addressed to the staff management body.

To staff who are not in active service or assimilated on the date of entry into force of this Law or who have lost the status of a public employee, the amounts referred to in this provision shall be paid by the ministry, body or entity to which the extraordinary pay would have been paid, upon request addressed to the staff management body, accompanied by certification of the origin rating of the amounts actually left to be received as a result of the removal of the extraordinary pay as well as of the additional specific additional payment or equivalent payments corresponding to the month of December 2012.

In the event that the staff concerned have passed away from the entry into force of this provision, the request referred to in the preceding paragraph shall be made by their heirs in accordance with civil law.

(f) The provisions of the preceding paragraphs shall also apply to the staff of the state public sector foundations, the consortia mainly participated by the General Administration of the State or by the agencies or entities that are dependent on it, as well as to the Banco de España and to the management and other staff of the mutual work accidents and occupational diseases of the Social Security and their joint institutions and institutions.

Three. Application of Article 24 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

The application of Article 24 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service is suspended and leaves no effect on what is strictly necessary for the application of this provision.

Four. Paragraphs One and Three of this provision are of a basic nature and are dictated by Articles 149.1.18., 149.1.13. and 156.1 of the Constitution.

Tenth third. Public Employment Offer for access to judicial and tax careers.

In order to comply with the provisions laid down in the Organic Law 6/1985 of 1 July of the Judicial Branch, the Public Employment Offer for access to judicial and fiscal careers that may result from the accumulation of places provided for in Article 21.3 of this Law, will not be able to exceed, in the year 2015, the maximum limit of 100 places, which will be used for the gradual replacement of temporary employment.

Tenth fourth. Soldiers of troops and marineria.

The maximum military and marine personnel to be deployed on 31 December 2015 will not be able to exceed 79,000 troops.

The Ministry of Defense is authorized to initiate the selection and recruitment process from the approval of this Law.

Tenth fifth. Recruitment of personnel from public commercial companies in 2015.

One. In 2015, the public commercial companies referred to in Article 20 (1) of this Law will not be able to recruit new personnel.

This limitation will not apply when it comes to the hiring of personnel, official or labor, with a pre-existing relationship of a fixed and indefinite nature in the state, regional or local public sector in which, respectively, the corresponding commercial company is included. Contracts concluded under this paragraph shall be entitled to continue to receive, from the date of its conclusion, the supplement of seniority in the same amount as it was received by the Ministerial Department, the Public Body, the company, the foundation or the consortium of provenance.

Only in exceptional cases and to meet urgent and undeferred needs, they will be able to carry out temporary hires.

In addition, public commercial companies that have had profits in the last three years will be able to make indefinite contracts with a limit of 50 percent of their replacement rate, calculated in accordance with the rules of Article 21.Un.3 of this Law.

Two. In the case of state commercial companies, the indefinite recruitment of personnel will, in any case, require, in addition to the provisions of paragraph One, a favorable report by the Ministry of Finance and Public Administrations and the majority shareholder.

In addition, the temporary hiring in the aforementioned companies, taking into account the above mentioned above, will be done in accordance with the criteria and instructions that, prior to the favorable report of the Ministry of Finance and Public Administrations, are dictated by the majority shareholder of the respective companies.

State-owned commercial companies must submit to the Ministry of Finance and Public Administrations, together with the application for authorization of the wage bill, information regarding the temporary hiring carried out in the previous financial year, detailing the number of annual sessions and the cost thereof.

Three. The provisions of paragraph One of this Additional Provision are of a basic nature and are dictated by the provisions of Articles 149.1.13 and 156.1 of the Constitution.

10th sixth. Recruitment of staff from public sector foundations in 2015.

One. In 2015, public sector foundations will not be able to recruit new staff.

This limitation will not apply when it comes to hiring personnel, official or labor, with a pre-existing relationship of a fixed and indefinite nature in the state, regional or local public sector in which, respectively, the corresponding foundation of the public sector is included. Contracts concluded under this paragraph shall be entitled, from the date of their conclusion, to continue to receive the supplement of seniority in the same amount as it was received by the Ministerial Department, the Public Body, the company, the foundation or the consortium of provenance.

Only in exceptional cases and to meet urgent and undeferred needs, they will be able to carry out temporary hires.

In addition, the foundations that have the status of agents of execution of the Spanish System of Science, Technology and Innovation under Law 14/2011, of June 1, of Science, Technology and Innovation, will be able to perform indefinite contracts with a limit of 50 percent of their rate of replacement, calculated according to the rules of article 21.Uno.3 of this Law.

Two. In the foundations of the state public sector, the indefinite recruitment of personnel will require, in any case, in addition to the provisions of paragraph One, a favorable report by the Ministry of Finance and Public Administration. Temporary hiring taking into account the above mentioned above, will be done in accordance with the criteria and instructions that, prior to the favorable report of the Ministry of Finance and Public Administrations, are dictated by the departments or agencies of guardianship.

The state public sector foundations will be required to submit to the Ministry of Finance and Public Administrations, together with the application for authorization of the wage bill, information regarding the temporary hiring carried out in the previous year, detailing the number of annual sessions and the cost thereof.

Three. The provisions of paragraph One of this Additional Provision are of a basic nature and are dictated by the provisions of Articles 149.1.13 and 156.1 of the Constitution.

Tenth seventh. Recruitment of staff from public sector consortia in 2015.

One. By way of derogation from the additional 20th of Law 30/1992, of November 26, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, exceptionally, in the year 2015, the consortiums participated mainly by the administrations and agencies that make up the public sector, defined in Article 20, paragraph One of this Law, that have the status of agents of execution of the Spanish System of Science, Technology and Innovation according to Law 14/2011, of 1 June, of Science, Technology and Innovation, will be able to to make indefinite contracts with a limit of 50 percent of their replacement rate, calculated in accordance with the rules of Article 21.Uno.3 of this Law.

Only in exceptional cases and to meet urgent and undeferred needs, they will be able to carry out temporary hires.

Two. In the consortia mentioned in Section One with majority participation of the state public sector, the indefinite hiring of personnel will require, in any case, in addition to the provisions of paragraph One, favorable report of the Ministry of Finance and Public Administrations. Temporary contracting, taking into account the above mentioned in the previous paragraph, shall be made in accordance with the criteria and instructions which, after a favourable report by the Ministry of Finance and Public Administrations, are given by the departments or bodies with majority participation in them.

Consortia will have to submit to the Ministry of Finance and Public Administrations, together with the application for authorization of the wage bill, information regarding the temporary hiring carried out in the previous year, detailing the number of annual days and the cost of the same.

Three. Both the consortiums referred to in paragraph Two and the other consortiums participated mainly by the state public sector, will have to submit to the Ministry of Finance and Public Administrations, together with the application for authorization of the salary mass, information regarding the temporary hiring carried out during the previous year, detailing the number of annual days and the cost of the same.

Four. The provisions of paragraph One of this Additional Provision are of a basic nature and are dictated by the provisions of Articles 149.1.13 and 156.1 of the Constitution.

Tenth eighth. Modalities of temporary hiring of teaching staff of the University Centers of Defense.

The University of Defense will be able to proceed to the temporary hiring of teaching staff, in accordance with the modalities provided for in Articles 49, 50, 53 and 54 of the Organic Law 6/2001, of 21 December, of Universities, with respect to the provisions contained in this Law as well as in the successive General Budget Laws of the State on the hiring of temporary staff.

10th ninth. Compensation for the service of staff posted abroad.

During the next financial year 2015, the effectiveness of Article 26.3 of Royal Decree 462/2002 of 24 May 2002 on compensation for the service is suspended.

Twenty-one. Remuneration of the management and other staff of the Occupational and Occupational Accident Mutuals of Social Security and their joint centres.

One. The remuneration to be paid by persons who, at the entry into force of this law, holds managerial positions in the Mutual Insurance and Occupational Accident and Occupational Diseases of Social Security and in their joint institutions, members of the State public sector in accordance with Article 2 of Law 47/2003 of 26 November of 26 November, General Budget, which are paid under the concept 130 "Fixed work", sub-concepts 0 "High charges" and 1 "Other managers", of the expenditure budget of the relevant institution, may not exceed the higher amount than correspond to the high positions of the Government of the Nation, its Advisory Bodies, the General Administration of the State, the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors. By way of derogation from the above limitation, the said management posts may receive additional remuneration in excess of the amount resulting from the application, in which case such remuneration shall be absorbed by the basic remuneration, and the exclusive dedication of those persons and, consequently, their incompatibility for the performance of any other paid activity shall be determined.

In no case, the remuneration which, by any concept, the persons referred to in the preceding paragraph, may experience increase in the financial year 2015 in respect of the amounts received in the financial year 2014.

Two. In cases where the provision of the services of the management posts of the Mutuas and their joint centres is initiated from 1 January 2010, the basic remuneration for any concept to be paid by them under the concept 130 'Fixed work', sub-concepts 0 'High charges' and 1 'Other managers', of the expenditure budget of the relevant institution, shall not exceed the amounts laid down in the remuneration scheme of the directors-general of the managing bodies and the common services of social security.

In addition, in no case shall the remuneration which, by any concept, the persons referred to in the preceding paragraph, may experience increase in the financial year 2015 in respect of the amounts received in the financial year 2014.

Three. The remuneration of the rest of the staff at the service of the Mutuas and their joint centers will be subject to the provisions of the state public sector's labor personnel and, in particular, to the provisions of article 25 of this law, except for the provisions on the requirement for authorization of the wage bill by the Ministry of Finance and Public Administration, which will not be applicable.

Four. For the purposes of the limitations laid down in paragraphs 1 and 2, the remuneration arising from the historical assets of the Mutuas or the entities linked to the assets shall also be computable.

Twenty-first. Modules for economic compensation for the performance of Judges of Peace and Secretaries of the Courts of Peace.

One. The Judges of Peace, appointed in accordance with the provisions of Article 101 of the Organic Law 6/1985, of July 1, of the Judiciary, shall, according to the number of inhabitants of the municipality's right, receive the annual remuneration shown below, which do not vary from those in force at 31 December 2014:

	Annual
	1 to 1,999 inhabitants	1.072.78
2,000 to 4,999 inhabitants	1,609.11
5,000 to 6,999 inhabitants	2.145.45
7,000 to 14,999 inhabitants	3.218.15
15,000 or more inhabitants	4.290.85

Two. The staff, excluding those belonging to the bodies at the service of the Administration of Justice, which carries out the duties of Secretary of a Peace Court, with appointment issued for that purpose, shall, according to the number of inhabitants of the municipality's right, receive the annual amounts indicated below, which do not vary from those in force at 31 December 2014.

	Annual
	1 to 499 inhabitants	531.28
500 to 999 inhabitants	789.11
1,000 to 1,999 inhabitants	945.37
From 2,000 to 2,999 inhabitants	1.101.55
3,000 to 4,999 inhabitants	1,414.02
5,000 to 6,999 inhabitants	1,726.50

Three. 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.

Twenty-second. Incentives for the Performance of State Agencies.

The overall amounts of performance incentives resulting from the execution of the management contracts of the State Agencies that have them, will have as a maximum limit the amounts that the Ministry of Finance and Public Administrations have authorized them in 2014.

Twenty-third. Amendments to the staff regulations of the Health Centres and Services of agencies under the General Administration of the State.

The modifications of the staff regulations of the Centers and Health Services of agencies that are dependent on the General Administration of the State, which assume net increases in the number of places or the cost thereof, or the transformation of places of health personnel into positions of management and services personnel or vice versa, will be approved after a favorable report by the Ministry of Finance and Public Administration.

Twenty-fourth. Limitation of expenditure in the General Administration of the State.

During the year 2015, any new actions proposed by the ministerial departments will not be able to assume a net increase in the personnel costs of the administration.

III

Twenty-fifth. Extension to the Passive Classes Regime of the State of the Regulation as set out in Article 163 (2) of the recast text of the General Law of Social Security.

To the pensions of the State Passive Classes of Classes that are to be caused from January 1, 2015, the provisions of Article 163 (2) of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, will apply to them.

For the purposes of this provision, the references made in the article referred to in the first subparagraph of Article 161 (1) (a) and (b), Article 163 (1) and Article 47 of the recast text of the General Law on Social Security shall be understood to correspond, respectively, to Articles 28.2.a), 29, 31 and 27.3 of the recast of the Law on Passive Classes of the State, approved by Royal Decree-Law 670/1987 of 30 April. Also, the term 'contribution period' or 'years' of contributions or contributions shall mean the years of effective service to the State as provided for in Article 32 of the recast text. For their part, the references to the regulatory base and to the maximum ceiling of the basis of contribution in force at each moment, in annual computation, should be understood, respectively, to the regulatory assets referred to in Article 30 of the aforementioned recast text and to the regulator of the group/subgroup A1 established in the General State Budget Law for each financial year, in annual computation.

The provisions of this provision shall apply only in the cases referred to in Article 31 of the recast of the Law on Passive Classes of the State.

Twenty-sixth. Family benefits of Social Security.

As of January 1, 2015, the amount of the family benefits of Social Security, in its non-contributory form, as well as the amount of the income limit for access to them, regulated in Section II of Chapter IX of Title II of the recast text of the General Law of Social Security, shall be as follows:

One. The amount of the economic allocation set out in Article 182 bis.1 shall be calculated on an annual basis of EUR 291.

Two. The amount of the allocations set out in Article 182 bist.2 for cases where the child or child received in charge has the status of disabled person shall be:

(a) 1,000 euros when the child or child in charge has a disability degree equal to or greater than 33 percent.

(b) EUR 4,402,80 when the child in charge is over 18 years of age and is affected by a disability to a degree equal to or greater than 65%.

(c) EUR 6,604,80 when the child in charge is over 18 years of age, is affected by a disability to a degree equal to or above 75% and, as a result of anatomical or functional losses, needs the contest of another person to perform the most essential acts of life, such as dressing, scrolling, eating or analogous.

Three. The amount of child birth or adoption provided for in Article 186.1, in the case of large families, single parents and in the case of disabled mothers, shall be EUR 1 000.

Four. The income limits for entitlement to the economic allowance per child or minor in charge, as referred to in the first and second subparagraphs of Article 182.1.c), are fixed at EUR 11,547,96 per year and, in the case of large families, at EUR 17,380,39, increasing by EUR 2,815,14 for each dependent child from the fourth, including.

Twenty-seventh. Economic subsidies provided for in the recast of the General Law on the Rights of Persons with Disabilities and their Social Inclusion, approved by the Royal Legislative Decree 1/2013 of 29 November, and care pensions.

One. From 1 January 2015, the economic subsidies referred to in the recast text of the General Law on the Rights of Persons with Disabilities and their Social Inclusion, approved by the Royal Legislative Decree 1/2013 of 29 November, will be fixed, according to the subsidy class, in the following amounts:

	Euros/month
Income Guarantee Subsidy	149.86
-person help subsidy	58.45
allowance and transport expense compensation	63.10

Two. As from 1 January 2015, the care pensions recognised under the provisions of Law 45/1960 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.

Three. Care pensions shall be reviewed on a regular basis, in order to verify that the beneficiaries maintain the conditions required for their recognition and, if not, declare the right to be extinguished and require the recovery of the amounts unduly paid. The Ministry of Employment and Social Security may call for 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.

Twenty-eighth. Update of the amount of economic benefit established by Law 3/2005 of 18 March.

As of 1 January 2015, 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 most of their life outside the national territory, shall, on an annual basis, amount to the difference between EUR 7,165,38 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 7,165,38 and the income or annual revenue collected by the beneficiaries referred to in Article 2 (d) of Law 3/2005.

Twenty-ninth. Postponement of the application of the additional 30th of Law 27/2011, of August 1, on the updating, adequacy and modernization of the Social Security system.

The application of the provisions of the additional 30th of Law 27/2011, of August 1, on the updating, adequacy and modernization of the Social Security system is postponed.

30th. Increase for the year 2015 of the benefits of great invalidity of the Special Regime of Social Security of the Armed Forces.

The Armed Forces ' Special Social Security Special Regime, caused until December 31, 2014, will see an increase of 0.25 percent in 2015.

30th first. Social aid to those affected by the Human Immunodeficiency Virus (V.I.H.).

During 2015, the monthly amounts recognized in favor 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 610,17 euros.

IV

30th second. 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 3.50 percent until December 31, 2015.

Two. During the same period, the interest for late payment referred to in Article 26.6 of Law 58/2003 of 17 December, General Tax, will be 4,375 percent.

Three. During the same period, the interest for late payment referred to in Article 38.2 of Law 38/2003 of 17 November, General of Grants, will be 4,375 percent.

30th 3rd. Payments for negative remuneration of funds from the Treasury.

With effect from 1 January 2015 and indefinite term, the General Secretariat of the Treasury and Financial Policy is hereby authorised to make, by means of non-budgetary operations, the payments corresponding to the economic obligations arising from the application of negative interest rates by the Banco de España or the liquidity management operations referred to in Article 108.2 of Law 47/2003 of 26 November, General Budget.

After completion, the General Secretariat of the Treasury and Financial Policy will implement the budget of the payments made in the financial year, except those made in the last quarter, which will apply to the budget in the following year.

30th 4th. Export Credit Insurance.

The maximum limit of coverage for new contracts, excluding Open Policies of Short Term, except those of Documentary Credits, which will be able to assure and distribute the Spanish Company of Credit Insurance to Export, Company Anonymous (CESCE) will be, for the year 2015, of 9,000,000 thousand euros.

30th. Financial support to technology-based companies, capitalization.

The maximum total amount that may be approved during the year 2015 for the operations referred to in paragraph 1 of the Additional Disposition second of Law 6/2000 of 13 December, approving urgent fiscal measures to encourage family savings and small and medium-sized enterprises, will be 18,579.76 thousand euros, which will be financed from the budget application 27.14.467C.8331.15.

The approval of any agreement or call for aid or loans (including the orders of bases and other regulations governing them) to be carried out in order to have the credit provided for in the previous paragraph, will need the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

30th. Financial support to technology-based companies, participative loans.

The maximum total amount that may be approved during 2015 for the operations of the financing line set out in paragraph 2 of the Additional Provision of Law 6/2000, of 13 December, approving urgent fiscal measures to stimulate family savings and small and medium-sized enterprises, will be EUR 20,446.76 thousand, which will be financed by budget implementation 20.16.433M.821.11.

The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

30th seventh. Financial support for small and medium-sized enterprises.

The amount of the State's contribution to the financing line created in the Additional Twenty-fifth of the Law No 2/2004, of 27 December, of the General Budget of the State for the year 2005, will be 57,425.48 thousand euros, which will be financed by budget implementation 20.16.433M.821.10.

The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

30th 8th. Financial support for entrepreneurs and ICT companies-Digital Agenda.

One. The maximum allocation for the financial year 2015 of the financing line set out in the additional fiftieth of Law 17/2012, of 27 December, of the General Budget of the State for the year 2013, will be of 15,000 thousand euros and will be financed by budget implementation 20.12.467I.821.11.

Two. The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

Three. The amount of the failed ones that may be the subject of compensation as a result of the implementation in 2015 of that funding line, will have a maximum of 3,015 thousand euros, which will be financed according to the provisions of paragraph Two of the additional fiftieth of the Law 17/2012, of December 27, of the General Budget of the State for the year 2013.

30th ninth. Financial support for young entrepreneurs.

The amount of the State's contribution to the financing line created in the additional 20th of Law 39/2010, of 22 December, of General Budget of the State for the year 2011, will be of 20,446.76 thousand euros, amount to be financed under budget implementation 20.16.433M.821.12.

The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

40th. Financial support for university loans signed in accordance with Order EDU/3248/2010 of 17 December 2010 and under the Partnership Agreement signed on 27 December 2010 between the Ministry of Education and the Institute of Official Credit for the implementation of the extension of the period of grace and amortization of loans subscribed under the "ICO-Loans University 2010/2011" line.

One. As provided for in Article 7.2 of Law 47/2003, General Budget, university students who have signed a loan with a financial institution attached to the line of university loans published in Order EDU/3248/2010, of December 17, to carry out master's and doctoral studies that demonstrate to be in a situation that prevents them from complying with the corresponding payment obligations and whose term of absence has not expired, will be able to request the extension of the period of lack and amortization.

The extension of the period of grace and amortization will be granted by the application to the financial institution automatically for all transactions that are requested, by signing a new loan or novation of the initial operation under the Line "ICO-Loans University 2010/2011".

Two. Borrowers must meet the following conditions:

(a) That none of the circumstances referred to in Article 13.2 of Law 38/2003 of 17 November, General of Grants, is present.

(b) To ensure compliance with the purpose for which the loan was authorised, by the accreditation of the master's or doctoral degree for which the loan was granted. In the case of doctoral studies for which Article 10.2.c of the EDU/3248/2010 Order of 17 December 2010 set a maximum period of five years, the formalisation of the registration and registration of the project of the thesis at the university must be established.

(c) That the income in the year preceding the beginning of the amortisation fixed in the initial contract did not exceed the threshold of EUR 22,000 per year of the general base and the savings/IRPF, or that on that date, the income has been lower than the amounts which determine the obligation to make a statement by IRPF in accordance with the rules in force.

Three. The extension of the period of absence and amortisation and the time limit for applying it will apply to loans for master's or doctoral studies of 120 credits or equivalent to two academic courses whose absence ends in 2015 and which will be able to extend from four years to six years the lack and the repayment period will be from six to ten years.

The deadline for requesting the extension of the deadline will start 2 months before the end of the period of absence and end at the end of the period.

Four. The application of the proposed measures and modifications will entail the signing of Adenda to the Convention between the Ministry and the ICO, as well as the subscription of the corresponding Adenda to the ICO Financing Contracts with the Credit Entities, where the conditions and deadlines for the measures are regulated.

Five. The Ministry of Education, Culture and Sport will dictate the precise resolutions for compliance with the provisions of this provision.

40th First. Financial support to the activities in Scientific and Technological Parks.

One. The Ministry of Economy and Competitiveness, prior to the mandatory and binding report of the Secretariat of State for Budgets and Expenses, at the request of the entities promoting scientific and technological parks whose ownership is held by the Public Administrations or public non-profit institutions that would have received one of the adjournments provided for in the additional 40th of Law 39/2010, of 22 December, of the General Budget of the State for the year 2011, in the additional 30th of Law 2/2012, of June 29, General Budget of the State for the year 2012, and in the additional 43rd of the Law 17/2012, of December 27, of the General Budget of the State for the year 2013, will be able to grant a moratorium, for the quotas deferred under the additional provisions cited with expiration in the year 2015, more their interests. To this end, a new credit shall be established for the whole amount of the shares to be deferred, plus interest, due on 1 January 2017 and a repayment period of up to 20 years, with constant annual depreciation.

Two. The provisions of the above paragraph will also apply to those entities which, in their day, requested to avail themselves of the aforementioned adjournments but did not obtain a definitive favourable decision to grant them because they were unable to provide, at that time, the additional guarantees required, or no decision was reached. In this case, together with the request for a moratorium, the requested additional guarantees must be provided. If the Ministry of Economy and Competitiveness has come forward with a proposal for a favourable interim resolution, the amount of the quotas to be deferred shall be the amount of payments 2015 in that provisional draft resolution. If the provisional motion for a resolution has not been issued, the amount of the quotas to be deferred shall be the amount which would have been paid as the 2015 payment in that proposal.

Three. The Ministry of Economy and Competitiveness shall grant the moratorium once the economic and financial viability of the requesting entity or, where appropriate, the debt-solidarity assumption by the Public Administration of Dependence has been established, in accordance with the following conditions:

1. The limits of aid intensity permitted by the Community rules on State aid shall be respected.

2. The new credit shall bear the interest rate of the debt issued by the State in instruments with similar maturity.

3. The additional guarantees to be determined shall be provided.

4. In the case of entities in the public sector, the operation must be authorized by the administration to which the entity belongs, and in addition, the government will have to assume in solidarity the payment of the debt whose moratorium is requested. Likewise, the new credit fees may be the subject of compensation with any payment that should be made from the State to the aforementioned Administration.

Four. The head of the Secretariat of State for Research, Development and Innovation is empowered to issue the resolutions and instructions which, if any, are necessary for the fulfilment of this provision.

40th second. Allocation of funds to promote Spanish investment with Spanish interest abroad.

One. The endowment of the Fund for Foreign Investments is set at 40,000 thousand euros in the year 2015. The Executive Committee of the Fund for Foreign Investment may approve operations for a total amount of up to 300,000 thousand euros during the year 2015.

Two. The endowment of the Investment Operations Fund for Small and Medium-sized Enterprises is set at 10,000 thousand euros in 2015. The Executive Committee of the Investment Operations Fund for Small and Medium-sized Enterprises may approve during the year 2015 operations for a maximum total amount equivalent to 35,000 thousand euros.

40th third. Support fund for the promotion and development of infrastructure and services of the Autonomy and Care System.

One. The Support Fund for the promotion and development of infrastructures and services of the Autonomy and Care System, created in the Additional 60th Disposition of the Law of the State General Budget for 2009, which aims to provide financial support to the companies that carry out this activity, will have an endowment for the financial year 2015 of 5,000 thousand euros, contributed by the Ministry of Health, Social Services and Equality. This appropriation will be disbursed and transferred to the State Society of Industrial Participations (SEPI) under the General Budget of the State of 2015.

Two. The procedure and conditions applicable to the management of the Fund, as well as the criteria and procedures for selecting, granting and controlling the financing to be granted by the Fund, shall be those laid down in the agreement signed for the financial year 2009 between the Ministry of Economy and Finance, the Ministry of Health and Social Policy and the State Society of Industrial Participations (SEPI), unless the undersigned institutions consider it necessary to make any changes to their best functioning.

Three. The Fund may use the remnants of previous calls for funding to be awarded to companies in subsequent calls. The Fund may use the resources accruing from the write-downs and the financial returns on financing provided for in the financing to be granted by undertakings in new calls.

Four. The Fund may devote part of its resources to the establishment of Funds which would have the same purpose but would limit its scope to an Autonomous Community, subject to a unanimous decision by the Investment and Monitoring Committee provided for in the said Convention. These new Funds, made up of a Convention of the Parties, would have the resources provided by the Fund of the Ministry of Health, Social Services and Equality, the corresponding Autonomous Community and the economic and financial institutions that might be interested.

Five. Upon the liquidation of the Fund, which will take place at the age of ten from the first contribution of the Ministry of Education, Social Policy and Sport, SEPI will enter into the Treasury the amount received from the General Budget of the State, minus the amount corresponding to the failed financing operations, if any, and the expenses resulting from the management of the Fund since its creation, plus the financial returns that can generate the amounts contributed to it.

Six. 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 will not be able to make their claims against the estate of the managing body effective.

44th. Aid from the Operational Programme of the Fund for the most disadvantaged (FEAD).

Exceptionally and with effect until the year 2020, due to its special purpose, the aid derived from the Operational Program of the Fund of Assistance to the Most Disadvantaged (FEAD) will have the same system of advances by the Treasury as the one established in Article 82 of Law 47/2003, of 26 November, General Budget for operations financed by funds EAGF and EAFRD.

The maximum annual amount to anticipate will be 100 million euros. The cancellation of successive advances must be made within a period of less than six months from the actual disposal of the advances.

40th fifth. 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 2015, 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 Education, Culture and Sport, and its public bodies attached to it may not exceed 2,250,000 thousand euros. The amount referred to in point 2 of this additional provision shall be excluded from the calculation of the maximum amount.

The maximum limit of the specific commitments that will be granted for the first time in 2015 for works or sets of works destined for exhibition in the same exhibition will be 231,000 thousand 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 231,000 thousand euros per agreement of the Council of Ministers on the proposal of the Minister of Economy and Competitiveness, on the initiative of the Ministry of Education, Culture and Sport.

The maximum amount committed in a work, for the purposes of its coverage by the State Guarantee, may not exceed 150,000 thousand euros.

Two. 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 the year 2015 will be of 400,000 thousand euros.

Three. In 2015, the State Guarantee will also be applied to the exhibitions organized by the Ministry of Education, Culture and Sport, by the National Heritage Management Board, and by the "Sociedad Estatal de Acción Cultural S.A.". (AC/E) " as long as they are held in institutions from which the General Administration of the State is the holder. The State Guarantee will also apply to the exhibitions organized by the Lazaro Galdiano Foundation at the headquarters of its Museum and the Carlos de Antwerp Foundation at the headquarters of its foundation in Madrid.

Four. Exceptionally, in the year 2015, the ceiling of the commitments granted by the State for the insurance of the loans included in the two exhibitions that the Museo Nacional Centro de Arte Reina Sofía will celebrate under the titles "Im Obersteg Collection" and "Kunstmuseum Basel", will not exceed 1,500,000 thousand euros. This amount shall be calculated independently of the limits laid down in the preceding paragraphs.

40th sixth. Indebtedness of the business public entity ADIF-High Speed.

In order to ensure compliance with the new regulatory regulations of the European System of National Accounts as well as the fulfilment of the objectives and commitments acquired in the area of budgetary stability and financial sustainability, the Public Entity ADIF-High Speed shall specify the authorization of the Ministry of Finance and Public Administrations to carry out the operations of indebtedness, whatever form they are formalized, included in the maximum debt limit of the entity referred to in this Law.

The authorizations will be instrumented according to the following rules, based on the type of operations:

1. In any case, the operations shall be provided for in the plans and programmes of action and/or investment of the Entity.

2. The outstanding short-term debt balance may not vary from the entry into force of this Law until 31 December 2015 at a level higher than that determined by the Ministry of Finance and Public Administrations.

3. Each of the borrowing operations with a maturity of more than one year shall specify the authorization of the Ministry of Finance and Public Administrations.

4. The authorization file will be sent by ADIF-High Speed to the Ministry of Finance and Public Administrations with all the precise and descriptive documentation of the operations to be carried out and with an indication of the consequences that may result for the plans and programs of action and/or investment of the Entity, as well as for the absorption of Community funds or the fulfillment of other financial obligations assumed by ADIF-High Speed.

40th seventh. Granting of a moratorium to the state company Navantia, S.A.

It is granted to the state company Navantia, S. A. a moratorium of three years for the reimbursement of the financing committed under the current Convention of collaboration between the Ministry of Industry, Energy and Tourism and the company Navantia, S. A. for the technological development of the S-80 submarine program.

The amounts affected by the moratorium provided for in this Additional Disposition will bear interest for late payment during the time that I mediate between the payment dates currently provided for in the current Partnership Agreement between the Ministry of Industry, Energy and Tourism and the company Navantia, S. A. for the technological development of the S-80 submarine programme and the final date of each payment after the moratorium. The interest on late payment due to the moratorium, which will be calculated at the legal interest rate of the money, will be paid by Navantia, S. A. separately for each of the annuities at the time of making the payment of each of them.

In all the unexpected way in this Additional Disposition, there is still no change as established in the current Convention of collaboration between the Ministry of Industry, Energy and Tourism and the company Navantia, S. A. for the technological development of the S-80 submarine program.

V

40th octave. Financing of RTVE Corporation.

With effect from January 1, 2015, the percentage of the rate on the performance of the radio public domain reserve to be received by the RTVE Corporation, according to article 4.2 of Law 8/2009, of 28 August, of financing of the Corporation of Radio and Television Española, is fixed at 100%, with a maximum amount of 330 million euros.

40th ninth. Affectation of the collection of the rates of issue of the National Identity and Passport Document.

The collection of the rates of issue of the National Identity and Passport Document with indefinite validity is affected to the financing of the activities carried out by the National Mint and Timbre-Real Casa de la Moneda, in compliance with the management tasks carried out by the centers of the Ministry of the Interior for the issue of the indicated documents, in the following percentages:

Rate	Percentage of Affectation
DNI Issue Rate	82%
Issue Rate	59%

Quunnagesth. Allocation of amounts to activities of general interest considered to be of social interest.

The State will grant to subsidize activities of general interest that are considered to be of social interest, in the form that is regulated, 0.7 percent of the full quota of the Tax on the Income of the Physical Persons of the financial year 2015 corresponding to the taxpayers who expressly express their will in this regard.

For these purposes, the full amount of the tax will be taken into account for the sum of the full amount of the state's full quota and the autonomous total quota in the terms provided for in the Law on the Income Tax of the Physical Persons.

The final settlement of the allocation for the 2015 financial year will be carried out before 30 April 2017, with an interim settlement on 30 November 2016 enabling the early initiation of the procedure for the award of the grants.

The total amount allocated in the 2015 budgets for activities of general interest considered to be of social interest will be distributed by applying the following percentages: 77,72 per 100 to the Ministry of Health, Social Services and Equality, 19.43 per 100 to the Ministry of Foreign Affairs and Cooperation and 2.85 per 100 to the Ministry of Agriculture, Food and the Environment. These percentages shall apply in respect of the final liquidation carried out in the financial year 2015.

Quunnagesth. Funding to the Catholic Church.

During the year 2015, the State will deliver, monthly, to the Catholic Church 13,266,216,12 euros, for the amount to be assigned to the Church by application of the provisions of paragraphs One and Two of the additional 18th of Law 42/2006, of December 28, of the General Budget of the State for the year 2007.

Before 30 November 2016, a provisional settlement of the allocation for 2015 shall be carried out, with the final settlement being conducted before 30 April 2017. In both liquidations, once carried out, the two parties will proceed to regularise, in one sense or another, the existing balance.

Quincuagesth second. Priority activities of patronage.

One. In accordance with the provisions of Article 22 of Law 49/2002 of 23 December on the tax regime of non-profit entities and tax incentives for patronage, the following priority activities will be considered during 2015:

1. These are carried out by the Instituto Cervantes for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.

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 XIII of this Law, as well as the activities and goods that are included, after agreement between the Ministry of Education, Culture and Sport and the Ministry of Industry, Energy and Tourism, 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.

4. The training programmes for volunteering which have been the subject of a grant by the Public Administrations.

5. The projects and actions of the Public Administrations dedicated to the promotion of the Information Society and, in particular, those aimed at the provision of public services through the use of computer services and telematics through the Internet.

6. Research, development and innovation in the Scientific Infrastructures that, to this effect, are related in Annex XIV of this Law.

7. Research, development and innovation aimed at solving the challenges of society identified in the Spanish Strategy of Science and Technology and Innovation for the period 2013-2020 and carried out by the entities that, for these purposes, are recognized by the Ministry of Finance and Public Administrations, at the proposal of the Ministry of Economy and Competitiveness.

8. The promotion of the dissemination, dissemination and communication of the scientific and innovation culture carried out by the Spanish Foundation for Science and Technology.

9. Programmes aimed at the eradication of gender-based violence that have been the subject of a grant by the Public Administrations or are carried out in collaboration with them.

10. The activities of promotion, promotion and dissemination of the performing and musical arts carried out by or with the support of the Public Administrations.

11. These are carried out by the National Library of Spain in compliance with the cultural and scientific research purposes and functions established by Royal Decree 1638/2009 of 30 October, approving the Statute of the National Library of Spain.

12. These are carried out by the CEOE Foundation in collaboration with the Superior Council of Sports and the Association of Sportsmen in the framework of the project "Spain Compete: in the Company as in the Sport" with the aim of contributing to the impulse and projection of the Spanish SMEs in the internal and international arena, the empowerment of young sports talents and the promotion of the entrepreneur as an engine of growth associated with the values of the sport.

Donations, donations and contributions to the activities referred to in the preceding paragraph which, in accordance with paragraph Two of this additional provision, may benefit from the increase of five percentage points of the percentages and limits of the deductions provided for in Articles 19, 20 and 21 of that Law 49/2002 shall be limited to EUR 50,000 per year for each contributor.

13. These are carried out by the Spanish Agency for International Development Cooperation for the fight against poverty and the achievement of sustainable human development in developing countries.

14. These are carried out by the Spanish Agency for International Cooperation for Development for the promotion and development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture abroad.

15. These are carried out by the ONCE Foundation under the "Opportunity to Talent" Scholarship Program, as well as the cultural activities developed by this entity within the framework of the Biennial of Contemporary Art, the Cultural Space "Change of Sense" and the traveling exhibition "The World Fluye".

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.

Quincnagesth third. Tax benefits applicable to the celebration of the "200 Anniversary of the Royal Theatre and the 20th Anniversary of the reopening of the Theatre Royal".

One. The celebration of the "200 Anniversary of the Royal Theatre and the 20th Anniversary of the reopening of the Theatre Royal", to be held in the artistic season 2017/2018, will have the consideration of 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 the patronage.

Two. The duration of the programme of support for this event shall be from 1 July 2015 to 30 June 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Quincnagesth fourth. Tax benefits applicable to the "IV Centenary of the death of Miguel de Cervantes".

One. The celebration of the "IV Centenary of the death of Miguel de Cervantes" 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 shall be from 1 January 2015 until 30 June 2017.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Quincuagesth. Tax benefits applicable to the "VIII Centenary of the University of Salamanca".

One. The celebration of the "VIII Centenary of the University of Salamanca" 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 non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event shall be from 1 November 2015 to 31 October 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Quincnagesth. Tax benefits applicable to the "Jerez, World Capital of Motorcycling Programme".

One. The "Jerez, World Capital of Motorcycling Program" 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 shall be from 1 January 2015 to 31 December 2017.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Quincuagesth seventh. Tax benefits applicable to "Cantabria 2017, Liebana Año Retiar".

One. The celebration of "Cantabria 2017, Liebana Año Retiar" 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 run from 16 April 2015 to 15 April 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Quunagesth octave. Tax benefits applicable to the "Women's Universe Program".

One. The "Women's Universe Program" 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 non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2015 to 31 December 2017.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Quincuagesth novena. Tax benefits applicable to the "60th Anniversary of the Foundation of the School of Industrial Organization".

One. The "60th Anniversary of the Foundation of the School of Industrial Organization", 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 the patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2015 until 31 December 2016.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

Sumpteenth. Tax benefits applicable to the "World All-Star Encounter (EME) 2017."

One. The celebration of the "World Meeting in the Stars (EME) 2017" to be held in the islands of La Palma, Tenerife and El Hierro, 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 non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2015 to 31 December 2017.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

The first one. Tax benefits applicable to the "Barcelona Mobile World Capital" celebration.

One. The celebration of "Barcelona Mobile World Capital" 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 shall be from 1 January 2015 to 31 December 2017.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Only the second. Tax benefits applicable to the "International Year of Light and Light-Based Technologies".

One. The celebration of the "International Year of Light and Light-Based Technologies" will be considered an event of exceptional public interest for the purposes of the provisions of Article 27 of Law 49/2002 of 23 December, the tax regime of non-profit entities and tax incentives for patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2015 until 31 December 2015.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

The third. Tax benefits applicable to the celebration of "ORC Barcelona World Championship 2015".

One. The celebration of "ORC Barcelona World Championship 2015" 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 shall be from 1 January 2015 until 31 December 2015.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Only the fourth. Tax benefits applicable to the Barcelona Equestrian Challenge.

One. The celebration of the "Barcelona Equestrian Challenge" 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 shall be from 1 November 2015 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Twenty-fifth. Tax benefits applicable to the "Women's Hockey World League Round 3 Events 2015".

One. The celebration of the "Women's Hockey World League Round 3 Events 2015" 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 non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event shall run from 1 January 2015 to 31 December 2018.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Twenty-sixth. Bonus in the Real Estate Tax for Lorca, Murcia.

One. A bonus of 50 percent of the taxes on the Real Estate Tax is granted for the financial year 2015, with the same requirements established for the exemption regulated in this Tax in Article 12 of the Royal Decree-Law 6/2011, of May 13, for which urgent measures are adopted to repair the damage caused by the seismic movements that occurred on 11 May 2011 in Lorca, Murcia.

Two. The bonus will apply to the quota resulting from the application of the remaining legally provided bonuses, if any.

Three. The decrease in income as set forth in this provision will be made in the City of Lorca by the General Budget of the State, in accordance with the provisions of Article 9 of the Recast Text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March.

Saggesth seventh. Bonus in the Tax on the Increase of Value of the Urban Nature Land for Lorca, Murcia.

One. Exceptionally during 2015, a 50 percent subsidy is granted for the Tax on the Increase in the Value of Urban Nature for the transmissions of the real estate referred to in Article 12 (1) of Royal Decree-Law 6/2011, of 13 May, for which urgent measures are taken to repair the damage caused by the seismic movements that occurred on 11 May 2011 in Lorca, Murcia, to be carried out for the reconstruction of the area affected by these earthquakes.

Two. The bonus will apply to the quota resulting from the application of the remaining legally provided bonuses, if any.

Three. The decrease in income as provided for in this provision will be made in the City of Lorca by the General Budget of the State, in accordance with the provisions of Article 9 of the Recast Text of the Local Government Law, approved by the Royal Legislative Decree of 5 March.

Only the eighth. Tax benefits applicable to the "Centenary of the Royal Andalusian Football Federation 2015".

One. The celebration of the "Centenary of the Royal Andalusian Federation of Football 2015" 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 the patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2015 until 31 December 2015.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions 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 competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximum established in Article 27.3 of Law 49/2002.

VI

Twenty-ninth. Health Cohesion Fund.

One. The application of Article 2.1 (a), (b), (c) and (d) of Royal Decree 1207/2006 of 20 October, which is governed by the Health Cohesion Fund, is suspended.

Two. 1. As from 1 January 2015, the amount of expenditure for healthcare provided to patients resident in Spain arising between Autonomous Communities and the National Institute of Health Management and to insured persons displaced to Spain in temporary stay, with the right to assistance in charge of another State, provided under international law in this field, as referred to in Article 2.1.a (b), (c) and (d) of Royal Decree 1207/2006 of 20 October, as well as those relating to health care covered by the Assistance Guarantee Fund created by Article 3 of the Royal Decree Decree-law 16/2012 of 20 April, of urgent measures to guarantee the sustainability of the National Health System and improve the quality and safety of its benefits, will be satisfied on the basis of the compensation of the positive or negative balances resulting from the liquidations carried out by the Ministry of Health, Social Services and Equality and the Ministry of Employment and Social Security, through the National Institute of Social Security, relative to each Autonomous Community and National Institute of Health Management taking as reference period the activity carried out in the year previous.

The Ministry of Health, Social Services and Equality will communicate to the National Social Security Institute during the second quarter of the year the negative balances resulting from the healthcare provided to patients resident in Spain derived between Autonomous Communities and the Assistance Guarantee Fund.

To this end, the Health Cohesion Fund will have the same extra-budgetary nature as the Assistance Guarantee Fund.

2. In order to pay the positive balances resulting from these settlements to the Autonomous Communities and the National Institute of Health Management, the negative balances resulting from the actual expenditure of the payments that the National Institute of Social Security is required to make to the Autonomous Communities or the National Institute of Health Management for a net positive balance for the coverage of the health care referred to in the Additional Disposition of the fifth-eighth of the Law 30/2005 of 29 December, of 29 December, shall be deducted. General Budget of the State for the year 2006.

Next, the net positive balances resulting from global quota or actual expenditure will be paid by the National Institute of Social Security to the Autonomous Communities or the National Institute of Health Management, once the negative balances resulting from the healthcare provided to patients resident in Spain derived between Autonomous Communities and the Assistance Guarantee Fund have been deducted.

Once these deductions have been made, the National Social Security Institute will communicate it to the Ministry of Health, Social Services and Equality during the third quarter of each financial year. It shall also communicate to the Ministry of Health, Social Services and Equality the negative net balances for actual expenditure that could not be deducted from the net positive balances per global share.

The transfer of the amount of these net positive balances, both in terms of actual expenditure and of the overall quota, to the Autonomous Communities or the National Institute of Health Management will be carried out by the General Treasury of Social Security, on a proposal from the National Institute of Social Security, during the third quarter of each financial year.

The amount deducted from the Autonomous Communities or the National Institute of Health Management of negative balances in real expenditure, healthcare provided to patients resident in Spain derived from Autonomous Communities and the Assistance Guarantee Fund, will be entered into the General Secretariat of the Treasury and Financial Policy with application to an extra-budgetary account, which will be managed by the Ministry of Health, Social Services and Equality, for compensation between Autonomous Communities and the National Institute of Health Management, for the care provided to people with the right to health care in the National Health System.

This amount will be distributed by the Ministry of Health, Social Services and Equality between the Autonomous Communities and the National Institute of Health Management that present positive net balances for healthcare provided to patients resident in Spain derived between Autonomous Communities and the Assistance Guarantee Fund, once the negative net balances for actual expenditure that have not been able to be deducted from the net positive balances by global quota have been discounted, and in proportion to these positive net balances.

Finally, the negative net balances for healthcare provided to patients resident in Spain derived between Autonomous Communities and the Assistance Guarantee Fund and for actual expenditure that they subtract, shall be compensated, deducted or withheld, as appropriate, from the payments by the Ministry of Finance and Public Administrations of the resources of the financing system when the conditions laid down for this are met.

Septuagth. Limit of the management costs incurred by the Fund for the Financing of Payments to Providers 2 in 2015.

For the purposes of Article 3.4 of Law 13/2014 of 14 July 2014 on the transformation of the Fund for the Financing of Payments to Suppliers, the maximum amount of management costs incurred by the Fund for the Financing of Payments to Suppliers 2 in the financial year 2015 amounts to EUR 22,414 thousand.

Septuagth first. Authorization of payments to account for local and regional services transferred to the Generalitat de Catalunya.

One. The provisions of paragraph One of the additional septuagesth provision of Law 22/2013, of 23 December 2013, of the General Budget of the State for the year 2014, shall apply to the net cost of the services for the transport of passengers by rail from the vicinity and the regional railway whose functions were transferred to the Generalitat de Catalunya, provided in 2014 by Renfe Travieros, S.A.

Two. The book shall be delivered once the General Intervention of the State Administration issues the corresponding financial control report on the settlement proposal drawn up by Renfe-Operadora, in which it will verify in particular that the criteria for imputation of revenue and expenditure are analogous to those arising from the "Contract between the General Administration of the State and the Renfe-Operative Public Entity for the provision of public passenger rail transport services by rail of" suburban "," average distance "and" metric width ", competence of the General Administration of the State, subject to public service obligations in the period 2013-2015. ' The report shall be issued by 30 September 2015.

The largest operating deficit that may have originated in Renfe Traveros, S.A., as a result of decisions by the Generalitat de Catalunya, in use of its powers, in terms of tariff policy or quality standards, commitments and conditions, other than those considered for the purposes of the contract mentioned in the previous paragraph, shall not be the subject of compensation.

Three. After taking into account the financial control report referred to in paragraph Two, the bookkeeping shall be carried out by the following budgetary implementation and amount of the General Budget of the State for 2015: 17.39.441M.446 "Renfe Travieros, S.A., to compensate for the transport services of local and regional transport to Catalonia, corresponding to the financial year 2014, pending settlement", in the amount of EUR 107,260,00 thousand.

Four. The transfer referred to in the preceding paragraph shall be of a quantity on account of the final settlement to be agreed in the framework of the methodology approved by the Agreements of 22 December 2009, of the Joint Committee on Economic and Fiscal Affairs of Catalonia, of valuation of the rail passenger transport services provided by Renfe-Operadora in Barcelona and of 17 November 2010 of the same Joint Commission on the assessment of regional services.

Five. The final settlement, the positive or negative difference resulting from the amount to be paid pursuant to the provisions of the preceding paragraph, may be used by the General Administration of the State to increase or undermine the transfers to be made for the services provided in the following financial years.

Septuagesth second. Regulatory suspension.

There is no effect for the 2015 exercise as provided for in Article 2 ter 4 of the Organic Law 4/2000 of 11 January on the rights and freedoms of foreigners in Spain and their social integration.

Septuagesth third. Suspension of the application of certain precepts of Law 39/2006, of 14 December, of Promotion of Personal Autonomy and Attention to persons in a situation of dependence.

During 2015, the application of Article 7.2, of Article 8.2.a), of Article 10, of the first paragraph of Article 32.3 and of the Transitional Provision of Law 39/2006, of 14 December, of the Promotion of Personal Autonomy and Care for Persons in a State of Dependence, is suspended.

Septuagesth fourth. Integral Plan for the Employment of the Canary Islands.

During 2015, the application of the fifth additional provision of Law 56/2003, of 16 December, of Employment is suspended.

Septuagesth fifth. Regulation of the granting of nominative grants for the financing of the regular public transport of passengers from Madrid, Barcelona and the Canary Islands.

One. For the financial year 2015, under the provisions of Article 22.2.a) and 28 of Law 38/2003, of 17 November, General of Grants, the nominations for the Regional Transport Consortium of Madrid, the Metropolitan Transport Authority of Barcelona-Autoritat of the Transport Metropolita and the Public Administration of the Autonomous Community of the Canary Islands, to be granted by the General Administration of the State (AGE), will be granted by resolution of the Secretary of State of Public Administrations.

Two. The grants are intended for the financing by the AGE of the needs of the regular public passenger land transport system in the following areas of action:

-Madrid: Scope defined in Law 5/1985, of 16 May, of the creation of the Regional Consortium of Public Transport of Madrid (CRTM).

-Barcelona: Scope defined in Article 1 of the statutes of the Metropolitan Transport Authority of Barcelona-Autoritat del Transport Metropolita (ATM), approved by Decree 151/2002, of 28 May, of the Generality of Catalonia-Generalitat de Catalunya.

-Canary Islands: Scope of the Autonomous Community of the Canary Islands.

Three. The bookings shall be carried out in charge of the following budgetary applications and amounts:

-Madrid: 32.01.441M.454 "To the Regional Consortium of Transport of Madrid, for the financing of the regular transport of passengers" for the amount of 128,154.26 thousand euros. This amount includes the balance in favour of the Regional Transport Consortium of Madrid for the amount of 700 thousand euros after taking into account the final financial control report dated April 25, 2014, of the Contract-Program between the AGE and the CRTM corresponding to the exercises 2011-2012 of the General Intervention of the State Administration.

-Barcelona: 32.01.441M.451 "To the Metropolitan Transport Authority of Barcelona, for the financing of the regular transport of passengers" for the amount of 98,918.74 thousand euros.

-Canary Islands: 32.01.441M.453 "To the Autonomous Community of the Canary Islands for the financing of the needs corresponding to the regular transport of passengers from the various Canary Islands" in the amount of 25,000.00 thousand euros.

Four. The payment of the subsidy, from January to June 2015, shall be made by means of monthly advance payments amounting to a twelfth of the budget consignment.

From July 2015, the payment of the subsidy shall be made after taking into account the liquidation referred to in paragraph 5 and the amounts delivered as advance payments for the first half of 2015, by means of monthly booklets by six parties.

Five. Before 15 July 2015, the addressees referred to in paragraph 3 shall send the following certifications to the General Secretariat for Autonomic and Local Coordination:

-Madrid:

A) Certification of the Autonomous Community of Madrid from the recognised obligations and the material payments made, until 30 June 2015, to the CRTM from the budget for the financial year 2014.

B) Certification of the Madrid City Council of the recognised obligations and the material payments made, until 30 June 2015, to the CRTM from the budget for the financial year 2014.

If the sum of the payments made by both Administrations were equal to the recognised obligations, the contribution entered in the PGE for the financial year 2015 shall be definitively lifted and the payment shall be made in accordance with the second subparagraph of paragraph 4.

If the sum of the payments made by both administrations is lower than the recognised obligations, the final contribution of the AGE shall be calculated as the product of the profit recorded in the PGE for the financial year 2015 by the factor resulting from dividing the payments made between the recognised obligations, both from the 2014 budgets, and shall be delivered in accordance with the second subparagraph of paragraph 4, provided that the resulting figure is higher than the advance payments made. Otherwise, the amount will be determined and the refund will be instated.

-Barcelona:

A) Certification of the Generality of Catalonia-Generalitat de Catalunya of the recognized obligations and the material payments made, until 30 June 2015, to the ATM with charge to the budgets corresponding to the financial year 2014.

B) Certification of the Barcelona City Council of the recognised obligations and the material payments made, until 30 June 2015, to the ATM with the budget for the financial year 2014.

If the sum of the payments made by both Administrations were equal to the recognised obligations, the contribution entered in the PGE for the financial year 2015 shall be definitively lifted and the payment shall be made in accordance with the second subparagraph of paragraph 4.

If the sum of the payments made by both administrations is lower than the recognised obligations, the final contribution of the AGE shall be calculated as the product of the profit recorded in the PGE for the financial year 2015 by the factor resulting from dividing the payments made between the recognised obligations, both from the 2014 budgets, and shall be delivered in accordance with the second subparagraph of paragraph 4, provided that the resulting figure is higher than the advance payments made. Otherwise, the amount will be determined and the refund will be instated.

-Canary Islands:

Certification of the General Intervention of the Autonomous Community of the Canary Islands of the recognized obligations and the material payments made, until 30 June 2015, to the Island Cabildos, in order to meet the intended purpose in the first base, with charge to the budgets corresponding to the financial year 2014.

If the payments made are the same as the recognised obligations, the contribution entered in the PGE for the financial year 2015 shall be definitively raised and shall be delivered in accordance with the second subparagraph of paragraph 4.

If the payments made are lower than the recognised obligations, the final contribution of the AGE shall be calculated as the product of the 2015 PGE entered by the factor resulting from dividing the payments made between the recognised obligations, both from the 2014 budgets, and shall be delivered in accordance with the second subparagraph of paragraph 4, provided that the resulting figure is higher than the advance payments made. Otherwise, the amount will be determined and the refund will be instated.

Six. The award of these grants by the AGE is compatible with other grants, aid, income or resources for the same purpose, from any public or private authorities, national, European Union or international organizations.

Seven. No guarantee, guarantee or guarantee will be required for the insurance of the advance payments to be paid by the AGE.

Eight. The provisions of Law 38/2003, of 17 November, General of Grants, and its implementing regulations, shall apply in all the foregoing paragraphs.

Nine. The General Secretariat for Autonomous and Local Coordination shall take appropriate measures to comply with the provisions of this provision regarding the management of the appropriations corresponding to these grants.

Septuagesth sixth. Criteria for the calculation of the rate of evolution of the tax income of the State mentioned in Chapter I of Title VII of this Law, in accordance with the provisions of Article 121 of the recast text of the Local Government Law Regulatory Law of 5 March.

For the purposes of calculating the deliveries to account for the participation of the local entities in the State taxes of Article 121 of the recast of the Local Government Law Regulatory Law of 5 March, the provisional index of evolution of the tax revenues of the State between 2004 and 2015, will be determined with the criteria set out in Article 20 of Law 22/2009, of 18 December, consisting of:

1. The tax revenues of the State of the year 2015 are constituted by the state collection in the exercise excluded the tax resources transferred to the Autonomous Communities by IRPF, IVA and IIEE, in the terms provided for in Article 20 of Law 22/2009.

2. As regards the calculation of the tax revenue of the State of the year 2004, the homogenisation criteria laid down in Article 20 of Law 22/2009 shall be used. This is to be done to simulate the delivery to account of the year 2004 of the Autonomous Communities in terms of cession corresponding to the year 2015. As regards the liquidation of 2002, it shall be calculated by difference between the final performance of the Autonomous Communities in terms of the sale of the year 2015 and the deliveries which would have been made in accordance with those terms of disposal.

Also for the determination of the rest of the evolution indices regulated in Chapter I of Title VII of this Law, other than the previous one, the provisions of Article 20 of Law 22/2009 of 18 December 2009 shall apply, replacing, if applicable, the base year 2007 for which it corresponds.

Septuagesth seventh. Refinancing of credit operations and debt arrangements applicable to entities that are dependent or linked to local entities.

One. As an exception to the provisions of the 31st final Disposition of Law 17/2012 of 27 December 2013, of the State Budget for 2013, the formalization of refinancing operations of long-term credit operations is authorized prior to the entry into force of Royal Decree-Law 4/2012 of 24 February, determining the obligations of information and procedures necessary to establish a financing mechanism for the payment to the suppliers of the local entities, provided that they are intended to reduce the financial burden, the extension of the repayment period or the risk of those transactions in respect of the obligations arising from the due date.

In the previous operations, it will be possible to include the formalized in application of the Royal Decree-Law 5/2009, of April 24, of extraordinary and urgent measures to facilitate to the Local Entities the consolidation of outstanding debts with companies and the autonomous ones. The operations formalized pursuant to Articles 177 and 193 of the recast text of the Local Government Law, approved by Royal Legislative Decree 2/2004 of 5 March, cannot be included in the aforementioned refinancing.

For the formalization of the refinancing operations mentioned, it will be necessary to adopt an agreement of the competent organ of the local corporation, with the requirements of quorum and voting established in Law 7/1985, of April 2, Regulatory of the Bases of the Local Regime.

In addition, in the event that local entities present negative net savings or indebtedness of more than 75 percent of their current income in the preceding financial year in accordance with the terms defined in the 31st final Disposition of Law 17/2012 of December 27, of the State Budget for 2013, the local corporations, by agreement of their respective Plenes, shall approve a plan for financial consolidation or debt reduction to correct, within a maximum period of five years, the sign of the net savings or the volume debt, respectively. As regards the latter, it must be corrected up to the limit mentioned above, in the case that the volume is included in that percentage and that set out in Article 53 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Decree-Law No 2/2004 of 5 March. In the remaining cases of excessive indebtedness, the debt reduction plan shall correct the level of debt, as a maximum, to the percentage set out in the last precept cited.

The aforementioned plans must be communicated, for approval, by the local authorities to the competent body of the Ministry of Finance and Public Administrations, unless the Autonomous Community is assigned the financial protection of these entities in the Statute of Autonomy, in which case it will be communicated to the latter.

The prior approval will imply, to any effect, that the local entity is complying with the limits set by the regulatory legislation of the local haciendas in terms of authorization of borrowing operations. This same effect shall be derived from the plans for financial consolidation or debt reduction that have been approved by the competent body that has attributed the financial protection of the local entities, and to which it is complying, in application of the additional septuagesth Disposition of Law 17/2012, of December 27, of the State Budget for the year 2013.

The local entity will have to issue an annual report on the implementation of these plans, and submit it to the local corporation's plenary for their knowledge, and the last year of those plans should also refer it to the competent authority of the Public Administration that has attributed the financial protection of the local authorities.

In the event of a failure to comply with these plans, the local entity will not be able to arrange long-term borrowing operations to finance any investment modality. In addition, the competent authority of the public administration which has the financial protection of the local authorities may propose extraordinary measures to be taken by the local authorities concerned. In the event that such measures are not taken, the enforcement and enforcement measures laid down in Articles 25 and 26 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability may be implemented.

Two. As regards the debt regime of entities that are dependent on or linked to local entities, it will be applicable, in 2015, to the additional provision of Royal Decree-Law 7/2013 of 28 June 2013, of urgent measures of a tax, budgetary and promotion nature of research, development and innovation.

Septuagesth octave. Concertation of credit operations in the cases of dissolution of the communities and consortia.

One. In the case of the dissolution of the communities and the consortia, the local entities that have integrated them, as long as they are subrogated in all their rights and obligations, may formalize long-term credit operations in order to comply with those obligations in the part that corresponds to them according to their percentage of participation in those entities.

Two. In order to formalise the new borrowing operations mentioned, the agreement of the competent body of the local corporation to integrate the community or consortium shall be required, with the requirements of quorum and votes laid down in Law 7/1985, of 2 April, Regulatory of the Bases of the Local Regime, as well as certification of the settlement body relating to:

-the correspondence of the debt assumed with the percentage of participation referred to in paragraph 1 above,

-that the economic rights of the community or consortium have been executed and that they have been applied to the fulfilment of the obligations of the community.

Three. In any event, the competent authority of the public administration which has the financial protection of the local authorities shall be required to verify that the dissolution and liquidation procedure is carried out in accordance with the provisions of the applicable legislation.

Four. In the event that the local authorities present negative net savings or indebtedness of more than 75% of their current income settled in the previous immediate financial year in the terms defined in the 31st final Disposition of Law 17/2012 of December 27, of the General State Budget for the year 2013, the local corporations, by agreement of their respective Plenes, shall approve a plan of financial consolidation or debt reduction to correct, within a maximum period of five years, the sign of the net savings or the volume of indebtedness, respectively. As regards the latter, it must be corrected up to the limit mentioned above, in the case that the volume is included in that percentage and that set out in Article 53 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Decree-Law No 2/2004 of 5 March. In the remaining cases of excessive indebtedness, the debt reduction plan shall correct the level of debt, as a maximum, to the percentage set out in the last precept cited.

The local entity will have to issue an annual report on the implementation of these plans, and submit it to the local corporation's plenary for its knowledge, and must also refer it to the competent authority of the Public Administration that has the financial protection of the local authorities.

In the event of a failure to comply with these plans, the local entity will not be able to arrange long-term borrowing operations to finance any investment modality. In addition, the competent authority of the public administration which has the financial protection of the local authorities may propose extraordinary measures to be taken by the local authorities concerned. In the event that such measures are not taken, the enforcement and enforcement measures laid down in Articles 25 and 26 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability may be implemented.

Five. The new borrowing operation to be subscribed, in accordance with the provisions of the previous paragraphs, within thirty days of the date of its formalization, in the Central of Risk Information of the local entities, in accordance with the provisions of Article 55 of the recast text of the Law of the Local Government, approved by the Royal Legislative Decree of March 5, and in Article 17 of Order HAP/2105/2012, of October 1, for which the obligations of supply of information provided for in the Organic Law 2/2012, of 27 April, are developed, Budgetary Stability and Financial Sustainability.

Septuagesth novena. Criteria for the calculation of the rate of evolution of the tax revenues of the State for the liquidation of the participation of the local entities in taxes of the State of the year 2013.

For the purposes of the definitive liquidation of the participation of the local entities in the taxes of the State corresponding to the year 2013 and of the application of Article 121 of the Recast Text of the Local Government Law of the Local Government of March 5, the rate of evolution of the tax revenues of the State between 2004 and 2013, will be determined with the criteria set out in article 20 of Law 22/2009, of 18 December, for which the system of financing of the Autonomous Communities of the regime is regulated Common and Cities with Autonomy Statute and certain tax rules are amended which consist of:

1. The tax revenues of the State of the year 2013 are constituted by the state collection in the exercise excluded the tax resources transferred to the Autonomous Communities by the Tax on the Income of the Physical Persons, Tax on the Value Added and by the Excise Taxes, in the terms provided for in article 20 of Law 22/2009.

2. As regards the calculation of the tax revenue of the State of the year 2004 or 2006, the criteria set out in point (e) of the fourth transitional provision of Law 22/2009 shall be used, considering as the base year 2004 or 2006, as appropriate.

Octopesima. Grant to public transport which can be recognised for municipalities.

By an exceptional and exclusive nature for 2015, with the credit referred to in Article 92.1 of this Law, the grant to urban collective transport may be recognized for municipalities that meet the following requirements:

(a) Have a population entitled to 1 January 2013 above 30,000 inhabitants and less than 50,000 inhabitants, according to the population figures resulting from the review of the Municipal Register referred to that date declared official by Royal Decree 1016/2013 of 20 December.

b) On 31 December 2013, they had submitted balances to reintegrate the State Treasury into the final settlements of the participation in taxes of the State of the years 2008 and 2011, with the balance of this last year being motivated by the difference in the value of the municipal tax effort considered in the deliveries to account and in the aforementioned liquidation.

(c) The ratio between the tax base of the Real Estate Tax included in the tax effort certification that was considered in the delivery on account of that participation corresponding to 2011 and the one that was considered in the definitive liquidation of this exercise was higher than 1.35.

The amount of the subsidy that can be recognized to the municipalities that meet the above requirements will be equivalent to that of the outstanding balance of reintegrating at December 31, 2013, corresponding to the definitive liquidation of the participation in taxes of the State of the year 2011.

In any case, they must submit the corresponding application and the documentation contained in Article 92.6 of this Law.

Octopesima first. Implementation of the compensation established in favour of certain Autonomous Communities pursuant to Article 6.2 of the Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, as a result of the state regulation of the Tax on Deposits in Credit Entities, as well as of the payment of the collection of this tax to those Communities.

One. The payments of the compensation provided for in Article 19 (13) of Law 16/2012 of 27 December, adopting various tax measures aimed at the consolidation of public finances and the promotion of economic activity, which are established in favour of certain Autonomous Communities as a result of the state regulation of the Deposit Tax in the Credit Institutions, will be carried out by the concept of non-budgetary operations of the State that will be determined.

The payments of the collections provided for in Article 19 (14) of Law 16/2012 of 27 December, which are carried out in favour of the Autonomous Communities which are entitled to these compensations, shall be made in formalisation and shall be applied as revenue to the concept of non-budgetary operations referred to in the preceding paragraph.

Two. At the end of each financial year, the balance at 30 November of that year of the concept of non-budgetary operations arising from previous operations shall be cancelled in such a way that, if the compensation to each Community is greater than the payments in formalisation made to it by the tax, the difference shall be applied to the appropriation of the expenditure budget provided for in Section 32 'Other Financial Relations with Territorial Authorities', Service 01 'General Secretariat for Autonomous and Local Coordination', Programme 941O 'Other Transfers to Autonomous Communities', Concept 456 ' Compensation to Autonomous Communities. Article 6.2 of the Organic Law on the Financing of Autonomous Communities. "

If the formalization payments made to some Community by the tax are greater than the compensation in their favor, a non-budgetary payment will be made to the Community for the difference.

Octopesima second. Criteria for the practice of deductions or deductions from the resources of the financing schemes of the Autonomous Communities and Cities with Autonomy Statute.

One. Where the resources of the financing schemes of the Autonomous Communities and Cities with the Statute of Autonomy are deducted or withheld from various debts affecting the same Autonomous Community or City with a Statute of Autonomy, the General Secretariat for Autonomous and Local Coordination shall first apply the deductions or deductions for liquid debts, due and payable by the Government of the State, by the Autonomous Communities or the Cities with the Statute of Autonomy concerned, as well as by the public law entities of them dependent, on the basis of the taxes which the State is responsible for, and for the purposes of social security contributions.

Two. Following the implementation of the agreements referred to in the previous paragraph, the order for the remainder of deductions or deductions shall be as follows:

1.) The corresponding to liquid debts, due and payable to the state public sector.

2. º) The remainder of deductions or deductions whose agreements have been received at the General Secretariat for Autonomous and Local Coordination.

Three. The deductions or deductions provided for in paragraph 1 shall be charged in proportion to the amount of the debts due to the taxes and the amount of the debts due to the contributions to the Social Security which are incurred in the deduction or deduction. Within each of these two categories as well as those provided for in paragraph 2 of this provision, deductions or deductions shall be made on the basis of the date of entry of the same into the General Secretariat for Autonomous and Local Coordination, with those having an earlier date the first to be applied, without prejudice to compliance with the legally established limits.

Four. For the purposes set out in the preceding paragraphs, the deduction or retention arrangements shall be considered by the relevant managing bodies whose entry has been made at the General Secretariat for the Autonomous and Local Coordination before the fifteenth day of the month preceding the month in which the payments to which they relate are to be made.

Five. If, as a result of the application of this provision, sufficient resources cannot be deducted or withheld to satisfy all the withholding agreements to be considered, the amount outstanding shall be deducted or withheld in the following payment to the Autonomous Community or City with Autonomy Statute for the purposes of its financing arrangements, according to the rules set out in this provision.

Six. The amount of cash to be withheld as referred to in Article 10.1 of Royal Decree 635/2014 of 25 July 2014, for which the methodology for the calculation of the average payment period is developed for public administrations and the conditions and procedure for the retention of resources of the financing schemes provided for in the Organic Law 2/2012 of 27 April, of budgetary stability and financial sustainability, will be the one that will result from applying the criteria for the practice of deductions or deductions contained in this provision to the amount that is withheld Article 8 (2) of the Royal Decree is referred to.

Octopesima third. Application during the year 2015 of article 2 of Royal Decree-Law 14/2012 of April 20, of urgent measures to rationalize public expenditure in the field of education.

When an Autonomous Community has failed to meet the objectives of budgetary stability and public debt and the expenditure rule for the financial year 2014, the possibility established in Article 2 of Royal Decree-Law 14/2012 of 20 April, of urgent measures to rationalize public expenditure in the field of education, of short-term expansion of the maximum number of students established in Article 157.1.a) of the Organic Law 2/2006, of 3 May, of Education, for primary and secondary education, will be maintained during the year 2015. mandatory.

It will be understood that the objectives of budgetary stability and public debt and the spending rule for the financial year 2014 have not been met when this has resulted from the report presented by the Ministry of Finance and Public Administrations to the Fiscal and Financial Policy Council of the Autonomous Communities, in accordance with the provisions of Article 17 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

As long as the report referred to in the preceding paragraph is not issued, the effects arising from this provision that the non-compliance with the objectives of budgetary stability and public debt and the spending rule of the financial year 2014 are produced shall be understood when this results from the report provided for in Article 17 of the Organic Law 2/2012 of 27 April.

VII

Octogesima fourth. Determination of the public multi-purpose income indicator (IPREM) for 2015.

In accordance with Article 2.2 of Royal Decree-law 3/2004 of 25 June, for the rationalisation of the regulation of the inter-professional minimum wage and for the increase in its amount, the public multi-purpose income indicator (IPREM) will have the following amounts during 2015:

a) The daily IPREM, EUR 17.75.

b) Monthly IPREM, EUR 532.51.

c) The annual IPREM, EUR 6,390.13.

(d) In cases where the reference to the inter-branch minimum wage has been replaced by the reference to IPREM in application of the provisions of Royal Decree-law 3/2004 of 25 June, the annual amount of the IPREM shall be EUR 7,455,14 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 6,390,13.

Octopesima fifth. Reduction in the contribution to social security in the cases of change in the job at risk during pregnancy or during natural lactation, as well as in cases of occupational disease.

In cases where, for reasons of risk during pregnancy or risk during natural lactation, the worker, as provided for in Article 26 of Law 31/1995, of 8 November, of the Prevention of Occupational Risks, is intended for a job or a different function and compatible with her state, it shall apply, with respect to the fees payable during the period of stay in the new job or function, a reduction, supported by the Social Security income budget, of 50% of the business contribution in the contribution to the Social security for common contingencies.

The same reduction shall be applicable, in the terms and conditions which are determined in accordance with the rules, in those cases where, for reasons of occupational disease, there is a change of job in the same undertaking or the performance, in a different way, of a job compatible with the worker's condition.

Octogesima sixth. Reduction of contributions in people who provide services in the family home.

During the financial year 2015, the benefits in the social security contribution recognized in the unique transitional provision of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system are extended.

Octopesima seventh. Measures to support the extension of the period of employment of workers with permanent fixed contracts in the sectors of tourism, trade linked to the same and hospitality.

1. Companies, excluding those belonging to the public sector, engaged in activities in the sectors of tourism, trade linked to the sector and hotels which generate productive activity in the months of March and November of each year and which initiate and/or maintain in high during those months the occupation of workers with contracts of a discontinuous fixed character, may apply a bonus in those months of 50% of the business quotas to the Social Security for common contingencies, as well as for the concepts of joint collection of Unemployment, FOGASA and Vocational training of such workers.

2. The provisions of this additional provision shall apply from the entry into force of this Law until 31 December 2015.

Octopesima octave. Management of the actions, measures and programmes laid down in Article 13 (h) of Law 56/2003 of 16 December 2003 on Employment.

The State Employment Service, in accordance with the provisions of Article 13.h) of Law 56/2003, of 16 December 2003, of Employment, shall manage the actions, measures and programmes financed by the credit reserve in its expenditure budget, comprising applications 19.101.000-X.400, 19.101.000-X.401, 19.101.000-X.402, 19.101.000-X.410, 19.101.000-X.411, 19.101.000-X.431, 19.101.241-A. 441, 19.101.241-A. 442, and 19.101.241-A. 482, disaggregated through various subconcepts, according to the different functional areas of the active employment policies, to finance the following actions:

(a) Actions and measures whose implementation affects a geographical area higher than that of an Autonomous Community, where they require the geographical mobility of unemployed persons or workers participating in them to another Autonomous Community other than their own, or to another country and require unified coordination.

(b) Actions and measures aimed at both job seekers and persons employed, for the improvement of their occupation 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, among others, that aim to generate quality employment and the improvement of the opportunities of the working people, in particular when they are developed in the framework of plans, strategies or programs of State-level, and execution of works and services of general and social interest relating to exclusive powers of the State.

(c) Actions and measures of intermediation 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.

(d) Programs to be established with exceptional character and duration, the execution of which affects the entire national territory, being essential for their centralized management in order to guarantee the effectiveness of the programs, as well as the same possibilities for obtaining and enjoying all potential beneficiaries.

This budget 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 in the field of work, employment and training.

According to the provisions of Article 14 (4) of Law 56/2003 of 16 December 2003, the funds that make up the credit reserve will not be subject to territorial distribution between the Autonomous Communities with assumed management powers.

Octopesima novena. Financing of vocational training for employment.

One. Without prejudice to other sources of financing, the funds from the vocational training quota shall be used to finance the employment training subsystem governed by Royal Decree 395/2007 of 23 March 2007, including the public employment and training programmes laid down in Article 28 thereof, in order to promote and extend to the employed and unemployed workers a training which meets their needs and contributes to the development of a knowledge-based economy.

In the immediate financial year to which the budget is closed, a settlement shall be carried out on the basis of the professional training fees actually received, the amount of which shall be incorporated in the budget of the following financial year, if there is a positive sign in respect of those initially planned for that financial year.

Two. At least 50% of the funds provided for in the previous paragraph will initially be allocated to the financing of the following initiatives and concepts:

-Demand training, covering the training actions of companies and individual training permits.

-Offer training aimed primarily at busy workers.

-Support actions and support for training.

-Training in Public Administrations.

-Operating and investment expenses of the Tripartite Foundation for Training in Employment.

The financing of training in the Public Administrations shall be allocated 6,165 per 100 of the amount indicated in the first subparagraph of this paragraph.

This amount, previously mentioned in the percentage corresponding to the imputation rate used for the calculation of the quota according to Law 12/2002, of 23 May, will be included as a differentiated allocation in the budget of the State Employment Public Service expenditure for its contribution to the National Institute of Public Administration, attached to the Ministry of Finance and Public Administrations, 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, with the exception of the Autonomous Community of the Basque Country.

The State Employment Public Service will free the Tripartite Foundation for Employment Training funds for the financing of its operating and investment expenditure. The aforementioned book will be carried out by fourths, in the second natural fortnight of each trimester. The Foundation shall submit annually and before 30 April of the following year to the State Employment Public Service, the accounting justification for the expenditure incurred by the funds allocated for its operation.

The remaining 50% will initially be used to finance training actions aimed primarily at unemployed workers, as well as public training programmes. However, prior to the report of the competent Public Employment Service, up to a maximum of 20 per cent of these funds may be allocated, exceptionally in the financial year 2015, for the implementation of employment promotion measures provided that they are included in the Annual Employment Policy Plan and that unemployed persons registered as jobseekers are involved.

The financing of the theoretical training of the contract for training and learning will be carried out in accordance with the regulatory regulations governing the delivery and the characteristics of the training received by the workers.

Three. The Autonomous Communities with statutory powers in the field of active employment policies shall receive from the State Employment Service the transfers of funds for the financing of grants in the field of vocational training for employment managed by those Communities, in the amount resulting from the provisions laid down in the applicable legislation.

Four. Undertakings listed in the vocational training contingency shall have a credit for the training of their employees in accordance with the provisions of Chapter II of Royal Decree 395/2007 of 23 March 2007 governing the vocational training subsystem for employment, which shall be applied to the amount paid by the undertaking in respect of vocational training during the year 2014, the percentage of the bonus which, depending on the size of the undertakings, is set out below:

a) Companies 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. They will also be able to benefit from a training loan, in the terms laid down in the aforementioned regulations, for companies which, during the year 2015, will open new job centres, as well as newly created companies, when they incorporate new workers into their workforce. In these cases, the companies will have a credit for bonuses, the amount of which will be applied to the number of new employees, the amount of EUR 65.

Companies that during 2015 grant individual training permits to their employees will have a credit for additional training bonuses to the annual credit that would correspond to them in accordance with the first subparagraph of this paragraph, for the amount resulting from the application of the criteria determined by the Order of the Ministry of Employment and Social Security. The additional credit allocated to all the undertakings which grant the said permits may not exceed 5% of the credit established in the budget of the State Employment Service for the financing of the allowances in social security contributions for vocational training for employment.

Nonumpteenth. Postponement of the application of the additional twentieth of Law 27/2011, of 1 August, on the updating, adequacy and modernization of the Social Security system.

The application of what is established in the Twenty-eighth Additional Disposition of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system is postponed.

Nonumpteenth. Integration of the Registers of Property, Mercantile and Furniture in the Special Regime of Social Security of the Workers for Account Own or Autonomous.

The members of the Body of Property, Commercial and Property Registrars, as well as those of the Aspirants ' Corps, who enter such Bodies from 1 January 2015, will be integrated into the Special Regime of Social Security of Workers for the Account of Own or Self-Employed.

Such integration will occur in the terms and conditions set forth in that Special Regime.

The Government is authorised to make any provisions necessary to carry out the regulatory development of this provision.

VIII

Nonaumpteenth. Budget regime for the financial year 2015 applicable to the integration process at the National Aerospace Technical Institute "Esteban Terradas" of the Autonomous Agency Canal of Hydrodynamic Experiences of El Pardo, of the Technological Institute "la Maranosa" and of the Laboratory of Engineers of the Army "General Marva".

Without prejudice to the fact that effective integration into the National Institute of Aerospace Technique "Esteban Terradas" (INTA) of the Canal de Experiences Hydrodynamics of El Pardo (CEHIPAR), of the Instituto Tecnológico "la Maranosa" and of the Laboratory of Engineers of the Army "General Marva" occurs on the occasion of the approval of the new statutes of the INTA, in the terms established in Law 15/2014, of 16 September, of rationalization of the public sector and other measures of administrative reform, all the expenses and income related to the activity and The functioning of the constituent bodies, including the payment of remuneration to staff, will be charged in 2015 to the integrated budget of the INTA approved under this Law.

Nonagesth third. Creation of State Agencies.

One. During the financial year 2015, no State Agencies will be established as provided for in Law 28/2006, of July 18, of State agencies for the improvement of public services.

Two. The creation of the State Agency for Research, as provided for in the Additional Disposition 12th of Law 14/2011 of 1 June, of Science, Technology and Innovation, which will be carried out without an increase in public expenditure, is exempted from the provisions of the previous paragraph. It will not be financed by appropriations from the State's financial budget and whose binding regime will be established in the Budget Law.

The establishment of this Agency may not in any case result in a net increase in structure or personnel, with the corresponding redistribution of personnel, and its operation will have to be carried out with the material resources currently available to the Administration.

Nonagesth fourth. Modification of the period provided for in Law 16/1985 of 25 June of the Spanish Historical Heritage in relation to the Inventory of the Furniture of the Church.

It is extended by one year from the entry into force of this Law, the deadline referred to in the Additional Provision 5 of Law 22/2013, of 23 December, of General Budget of the State for the year 2014, in relation to the additional Disposition second of Law 4/2004, of December 29, of modification of taxes and tax benefits of events of exceptional public interest and, in turn, in relation to the temporary Disposition first of Law 42/1994, of December 30, of fiscal, administrative and social order measures, and with the Disposition Fifth of the Law 16/1985, of 25 June, of the Spanish Historical Heritage.

Nonagesth fifth. National Mint and Timbre-Real Casa de la Moneda.

Until December 31, 2017, the National Mint and Timbre-Real Casa de la Moneda will be able to maintain a participation of up to 20% in the commercial company of public capital to which the additional Disposition is referred to in Law 13/1994, of June 1, of Autonomy of the Banco de España, which must have the personal and material resources to exercise its functions. During that period, the two entities may share the common services necessary for the development of their activities.

The National Mint and Timbre-Real Casa de la Moneda will also be able to manufacture banknotes other than the euro and will be able to provide to the company, as provided for in the current rules of procurement, the ancillary services to the manufacture of euro banknotes that the company can demand.

Nonagesth sixth. Authorisation for the provision of vacant teaching places in public universities.

During the financial year 2015, the Universities will be able to convene competitions for the provision of vacant teaching places in the state of expenditure of their budgets, in accordance with the following rules:

1. The call shall be published in the Official Gazette of the State and in the Official Gazette of the Autonomous Community, and shall contain at least the following aspects:

(a) The identification of each of the vacant positions convened, which must be included in the relationship of the University's positions, indicating, in any case, its name, physical characteristics, body to which the vacancy corresponds and the area of knowledge.

(b) The assessment criteria for the award of vacant positions that must be of a curricular nature and include the teaching and research history of the candidate and his/her project in the relevant subject or specialty and the capacity for oral exposure.

2. May participate in vacancies for vacancies who have an age of at least two years of active service in the post and are:

a) For Catedraptic posts:

1. The officials of the University of the University of the University of the different Universities of the national territory.

2. The officials of the Research Teachers Scale of Public Research Bodies of the area of knowledge to which the vacancy corresponds, which have accreditation for University Catedratics.

b) For Professor posts Headline:

1. The officials of the Faculty of Teachers of the University of the different Universities of the national territory.

2. The officials of the Escalations of Scientific Researchers of Public Bodies of Research and of the Public Scientists of Public Bodies of Research, of the area of knowledge to which the vacancy corresponds, that have accreditation for Teachers of University.

The rules laid down in Articles 64, 65 and 66 of the Organic Law 6/2001 of 21 December, concerning access contests, shall apply to the contests.

3. All the requirements for participation and the merits alleged must be met on the date of completion of the deadline for the submission of the request, in the form set out in the respective calls.

4. The position obtained after the tender for posts must be held for two years, at least, before a new contest is held to obtain a place at another university.

5. The vacant places covered in these competitions, as long as they do not involve new staff, will not take into account the effects of the offer of public employment.

Nonagesth seventh. 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 twenty-one years, along with the extension of the moratorium granted up to a maximum of ten years with annual redemptions.

TRANSIENT PROVISIONS

First. Compensation for residence of staff at the service of the state public sector.

During the year 2015, the residence allowance of the state public sector's active personnel will continue to be returned in the areas of the national territory that are recognized, in the same amounts in force as of December 31, 2014.

However, those who came in to receive the allowance for residence in amounts higher than those established for state public sector personnel will continue to pay for it without any increase in the year 2015.

Second. Personal and transitional allowances.

One. Personal and transitional allowances and other remuneration which are of a similar nature shall be governed by their specific rules and by the provisions of this Law.

Two. 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 the staff included in the scope of Law 30/1984 of 2 August, will be maintained in the same amounts as at 31 December 2014, being absorbed by the improvements that may result 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 implementation of the new system will be maintained, the absorption of which will be attributed to the improvements that may result from the change of job.

In no case will the trienes, the complement of productivity, nor the rewards for extraordinary services be considered.

Three. 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 paragraph Two above.

Four. 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.

Third. Tax compensation for the collection of certain returns on capital with a period of more than two years in 2014.

One. Taxpayers who in the 2014 tax period shall be entitled to the regulated deduction in this provision shall be entitled to the tax base of the savings of any of the following returns on capital:

(a) Rentals obtained by the transfer to third parties of own capital referred to in Article 25.2 of Law 35/2006 of 28 November of the Income Tax of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, from financial instruments contracted before 20 January 2006 and to which the percentage of reduction of the 40 percent provided for in Article 24.2.a) of the recast of the Law of the Tax on the Income of the Physical Persons, approved by the Royal Legislative Decree of March 5, for having a period of generation of more than two years.

(b) Income derived from perceptions in the form of deferred capital as referred to in Article 25.3.a) 1 of Law 35/2006 from life insurance or invalidity insurance contracted before 20 January 2006 and to which the percentages of 40 or 75% reduction provided for in Articles 24.2.b) and 94 of the recast of the Income Tax Act of the Physical Persons would have applied to them.

Two. The amount of this deduction shall be the positive difference between the amount resulting from the application of the savings tax rates provided for in Article 66 (2) of Law 35/2006 to the positive balance resulting from the integration and compensation of the total amount of net income provided for in the preceding paragraph, and the theoretical amount of the full quota which would have resulted from the inclusion of those returns in the general liquidable basis with the percentages indicated in the preceding paragraph.

Three. The theoretical amount of the full quota referred to in the preceding paragraph shall be as follows:

(a) When the balance resulting from integrating and compensating each other the yields referred to in paragraph One above, applying the percentages of reduction provided for in Articles 24.2, 94 and Transitional Disposition sixth of the recast of the Income Tax Act of the Physical Persons as in force at 31 December 2006, either zero or negative, the theoretical amount of the full quota shall be zero.

(b) Where the balance resulting from the integration and compensation of the returns provided for in paragraph One above, applying the reduction rates provided for in Articles 24.2, 94 and the sixth transitional provision of the consolidated text of the Income Tax Act in force as of 31 December 2006, is positive, the theoretical amount of the full quota shall be the positive difference between the quota resulting from applying to the sum of the general liquidable base and the positive balance previously stated in the Articles 63.1.1. º, 74.1.1. º as well as the scale provided for in point (a) of paragraph 1 of the additional 30th of Law 35/2006, and the corresponding fee for applying the provisions of those precepts to the general liquidable basis.

Four. For the determination of the balance referred to in paragraph 3 above, only the reductions provided for in Articles 24.2.b) and 94 of the recast of the Tax Act shall apply to the part of the net return corresponding to premiums paid up to 19 January 2006, and the subsequent premiums in the case of ordinary premiums provided for in the original policy of the insurance contract.

For the purposes of determining the part of the total return obtained corresponding to each premium of the deferred capital insurance contract, that total return shall be multiplied by the weighting coefficient resulting from the following ratio:

In the numerator, the result of multiplying the corresponding premium for the number of years since it was satisfied until the collection of the perception.

In the denominator, the sum of the products resulting from multiplying each premium for the number of years since it was satisfied until the collection of the perception.

Five. The insurance institution shall communicate to the taxpayer the amount of net income derived from perceptions in the form of deferred capital from life and invalidity insurance corresponding to each premium, calculated in accordance with the preceding paragraph and with the application of the reduction percentages provided for in Articles 24.2, 94 and the sixth transitional provision of the recast text of the Income Tax Act.

Six. The amount of the deduction thus calculated shall be deducted from the total liquid quota, after deduction for obtaining income from the work or economic activities referred to in Article 80a of Law 35/2006.

Seven. The references made in this transitional provision to Law 35/2006 shall be construed as referring to the wording in force of the said Law at 31 December 2014.

Fourth. Application deadline for application of updating coefficients of cadastral values.

With exclusive effect for the financial year 2015, the deadline provided for in article 32.2.c) of the recast of the Law of the Land Registry, approved by Royal Legislative Decree 1/2004, of 5 March, of application to the General Directorate of the Catastro of application of the coefficients according to the year of entry into force of the corresponding ponence of values of the municipality is extended until 31 July 2015. The relevant agreements shall be transferred to the said Steering Centre within that period.

Fifth. Period of approval of the tax rate of the Property Tax and the value of the securities.

With exclusive effect for the financial year 2015, the deadline provided for in Article 72.6 of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, to approve the new tax rates of the Tax on Real Estate by the Ayamos affected by collective valuation procedures of a general nature to have effects on January 1, 2016, is extended until July 31, 2015. The corresponding agreements will be transferred to the General Directorate of the Catastro within that period.

Also, the deadline for the approval and publication of the papers of total values is extended until 31 July 2015.

Sixth. Transitional arrangements for the centralisation of appropriations.

With regard to those centralized contracts, the expenses of which are to be charged to the budget program 923R "Centralized Recruitment", as long as the corresponding appropriations are not centralized, the approval of the ministerial orders of centralization dictated by the Minister of Finance and Public Administrations, pursuant to Article 206.1 of the recast text of the Law on Public Sector Contracts approved by Royal Legislative Decree 3/2011, of 14 November, will determine, where appropriate, the obligation on the part of the different entities referred to in Article 1 (a), (b), (c), (d), (e) and (f) of this Act, to issue the corresponding credit claims in respect of contracts which are dealt with under the same.

Prior to the beginning of each contract, the General Directorate for Rationalization and Centralization of the Contract will communicate to each entity the amount by which it will have to carry out the credit retention, according to the distribution of the object of the contract.

Seventh. Extinction of the Foundation for International Projection of Spanish Universities (Universidad.es).

From December 31, 2014, the Foundation for International Projection of Spanish Universities (Universidad.es) will be extinguished, and its activity will be integrated into the Spanish Service for the Internationalization of Education, previous public body European Educational Programs, in accordance with Articles 4 and 5 of Law 15/2014, of September 16, of rationalization of the public sector and other measures of administrative reform.

REPEAL PROVISION

Unica. Repeal of the additional fiftieth-eighth provision of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

The additional 50th-eighth of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of June 20, is repealed.

FINAL PROVISIONS

First. Amendment of the recast of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of 30 April.

With effect from January 1, 2015 and indefinite validity, the recast text of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of April 30, is amended in the following terms:

One. Article 9 of the recast text of the State Passive Classes Act is worded as follows:

" Article 9. Right of choice due to incompatibility.

In cases where a person is entitled to the recovery of more than one provision of Passive Classes or of these with another provision of the public social protection system which, in accordance with the rules of this text or with the legislation in force at any time, is incompatible in his or her simultaneous receipt or in which, being in the enjoyment of a benefit, he or she acquires the right to another or other incompatible with it, the person concerned may exercise the right of option for the recovery of the benefit which he considers most appropriate. "

Two. The last paragraph of Article 38 (4) of the recast text of the State Passive Classes Act is deleted.

The rest of the article remains with the same wording.

Three. Article 43 (2) of the recast text of the Law on Passive Classes of the State is amended, which is worded as follows:

" 2. The provisions of Article 33 (4) and (5) shall also apply in the case of an orphan. "

Second. Amendment of Law 13/1994, of 1 June, of Autonomy of the Banco de España.

With effect from January 1, 2015 and indefinite term, a new Additional Disposition, the eighth, is added to Law 13/1994, of June 1, of Autonomy of the Banco de España, with the following wording:

" Additional disposal octave. Instrumental entities.

1. The Banco de España, in accordance with the rules of the European Central Bank, may entrust the production of euro banknotes corresponding to a public equity company in which it holds a majority of control, the exclusive social object of which shall be the production of euro banknotes in the field of the European System of Central Banks.

Regardless of its subjection to private law, the patrimonial, budgetary and personnel regime of the Bank of Spain will be applied to this company. Its budget will be included as an annex to the Bank of Spain's budget.

2. Without prejudice to its subjection to Law 50/2002, of 26 December of Foundations, it will apply to the Foundation Center for Monetary and Financial Studies (CEMFI) the financial system for the budgetary and personnel contracts of staff and goods and services of the Banco de España. The budget of this foundation shall be included as an annex to the Bank of Spain's budget. "

Third. Amendment of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

With effect from January 1, 2015, and indefinite validity, two new paragraphs are added to the third subparagraph of paragraph 1 (a) of the seventh additional provision of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, which has the following wording:

" (a) The regulatory basis for retirement benefits and permanent incapacity shall be calculated in accordance with the general rule. For maternity and paternity benefits, the daily regulatory basis will be the result of dividing the sum of the accredited trading bases in the company during the year preceding the date of the causative event between 365.

For the temporary incapacity benefit, the daily regulatory basis shall be the result of dividing the sum of the part-time quotation bases accredited from the last high work, with a maximum of three months immediately prior to that of the causative event, between the number of calendar days included in the period.

The economic benefit shall be paid during all calendar days in which the person concerned is in the situation of temporary incapacity. "

Fourth. Amendment of Law 35/1995 of 11 December 1995 on aid and assistance to victims of violent crime and against sexual freedom.

With effect from 1 January 2015 and indefinite validity, new wording is given to Article 9 (4) of Law 35/1995 of 11 December 1995 on aid and assistance to victims of violent crime and against sexual freedom, by deleting the second paragraph of this Law, which is read as follows:

" Article 9. Procedure.

(...)

4. The Ministry of Finance and Public Administrations may also collect from any natural or legal person, entity or public administration, the contribution of reports on the professional, financial, social or fiscal situation of the perpetrator of the criminal act and the victim, provided that such information is necessary for the processing and resolution of the cases of granting of aid, or the exercise of the actions of subrogation or repetition. It may also order accurate expert investigations with a view to determining the duration and severity of the injuries or damage to health caused to the victim. The information thus obtained may not be used for other purposes than those of the instruction in the application for aid, the disclosure being prohibited. "

The rest of the article remains with the same wording.

Fifth. Amendment of Law 17/2003, of May 29, which regulates the Fund of goods seized by illicit drug trafficking and other related crimes.

With effect from January 1, 2015, and indefinite validity, Law 17/2003 of May 29, which regulates the Fund for goods seized by illicit drug trafficking and other related crimes, is amended in the following terms:

One. Article 1 (2) of Law 17/2003, of 29 May, is amended as follows:

" 2. The creation of a fund, of state ownership, that will be nourished with the goods, effects and instruments referred to in the previous paragraph, with the income and interest of these goods and with the product obtained from them when they are not liquid and are sold and liquidated according to the provisions of this law and its regulatory norms of development.

The resources obtained will be applied to the State's revenue budget for further distribution in the terms provided for in this law and in its regulatory development standards.

The goods in which the registration or the location of the property is not possible shall not be the subject of integration, nor shall those buildings whose circumstances do not allow the viability of the comiso to be guaranteed. "

The rest of this article maintains the same wording.

Two. New wording is given to Article 3 (1) (g) of Law 17/2003 of 29 May, which is worded as follows:

" 1. The following bodies, institutions and legal entities may be recipients and beneficiaries of the resources of the fund referred to in Article 1.2 of this law:

(...)

g) Any other organ, agency or management center of a public nature that is integrated or linked or is dependent on the General Administration of the State, for the development of programs or actions related to the control of the supply of drugs.

(...) "

The rest of this article maintains the same wording.

Three. New wording is given to Article 4 (5) of Law 17/2003 of 29 May, which is worded as follows:

" 5. The resources referred to in Article 1 (2) shall generate credit for the concept which, for the implementation of the Fund, is provided in the budget of the Government Delegation for the National Plan on Drugs, in accordance with the provisions of the General Budget Law. "

The rest of this article maintains the same wording.

Four. New wording is given to the fourth additional provision of Law 17/2003 of 29 May, which is worded as follows:

" Additional provision fourth. Incorporation of appropriations.

The amount of credit not used at the end of each financial year in the budgetary implementation corresponding to the fund referred to in Article 1.2 and the first provision of this law shall be incorporated into the budget of expenditure for the following immediate financial year by agreement of the Minister of Finance and Public Administrations. "

Sixth. Amendment of Law 21/2003 of 7 July on Air Safety.

With effect from March 1, 2015, and indefinite duration, Law 21/2003, of July 7, of Air Safety is amended in the following terms:

One. A new paragraph is added to Article 77 of Law 21/2003, of 7 July, of Air Safety, with the following wording:

"These benefits shall not apply to passengers carried on a private basis, on aircraft whose maximum take-off weight is less than 5 Tm."

Two. New wording is given to the final paragraph of Article 78 (1) of Law 21/2003 of 7 July 2003 on Air Safety, which shall be read as follows:

"The unit amounts of public benefits for passengers and security for passengers in connection shall be reduced by 35 per 100."

Seventh. Amendment of Law 29/2006 of 26 July on guarantees and the rational use of medicinal products and medical devices.

With effect from 1 January 2015 and indefinite validity, Article 111 (1) Group IX "Veterinary Medicines" Rates 9.11 and 9.12 of Law 29/2006 of 26 July on guarantees and the rational use of medicinal products and medical devices, as amended by Law 10/2013 of 24 July, incorporating into the Spanish legal order Directives 2010 /84/EU of the European Parliament and of the Council on pharmacovigilance and 2011 /62/EU of the European Parliament and of the Council on the prevention of counterfeit medicinal products in the chain of legal provision (rate for the provision of services and performance of activities of the General Administration of the State in the field of medicinal products, medical devices, cosmetic products and personal care products), which is worded as follows:

" Article 111. Paragraph 1, Group IX. Veterinary medicinal products, rates 9.11 and 9.12.

9.11

Rate by assessment of periodic annual safety report of a veterinary medicinal product, whether or not the medicinal product is registered in Spain 757.84

9.12

Rate per periodic report of three-year safety report or greater than three years of a veterinary medicinal product, whether or not the product is registered in Spain2.273.52 "

The rest of the article remains with the same wording.

Eighth. Amendment of Law 47/2003 of 26 November, General Budget.

With effect from January 1, 2015 and indefinite term, Law 47/2003, dated November 26, General Budget, is amended as follows:

One. Article 2 (1) of the General Budget Law is amended as follows:

" Article 2. State public sector.

The effects of this law are part of the state public sector:

...

(h) The consortiums attached to the State Public Administration as laid down in the additional 20th of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

The rest of the article remains with the same wording.

Two. Article 34 (3) and (5) of the General Budget Law, which is worded as follows, is amended as follows:

" 3. Obligations for the current financial year may be applied in respect of previous financial years, in accordance with the legal order, for which credit shall be cancelled in the year of provenance.

In addition, the budget appropriations for the current financial year may also be covered by outstanding obligations for previous financial years, 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 cancelled in the year of provenance. "

" 5. The initial appropriations provided in the General Budget of the State for the purposes of previous financial years may be amended only by means of the procedure laid down in Articles 55, 56 and 57 of this Act. "

The rest of the article remains with the same wording.

Three. Article 54, point 3, second paragraph of Law 47/2003 of 26 November, General Budget, is amended as follows:

"The financing of the credit extensions in the budget of the self-employed bodies may be carried out from the portion of the treasury balance at the end of the previous financial year which has not been applied in the budget of the body, with higher income on those originally planned or with a reduction in other appropriations in the body's non-financial budget."

The rest of the article remains with the same wording.

Four. Article 57 (5) of the General Budget Law is amended and read as follows:

" 5. In the event that the extraordinary credit or the credit supplement is intended to meet the obligations of previous financial years, for which no credit will be cancelled in the financial year of origin affecting the budget of the National Institute of Health Management or the Institute of Older and Social Services, the Minister of Health, Social Services and Equality will propose to the Council of Ministers the referral of a draft law to the General Cortes, prior to the report of the Directorate-General for Budgets and the opinion of the State Council. The same procedure shall apply on a proposal from the Minister for Employment and Social Security in the case of appropriations to cover expenditure of the other Social Security entities. "

The rest of the article remains with the same wording.

Five. New wording is given to Article 111 of Law 47/2003 of 26 November, General Budget:

" Article 111. Debt issues and debt transactions of entities and entities in the state public sector.

1. The autonomous organizations may not enter into debt operations unless the General Budget Law of the State, in the light of the special nature of the conditions and activity to be carried out by the agency, authorizes the subscription of such operations, which shall be carried out in the terms and with the limit laid down in that law.

For the purpose of compliance with that limit, the active cash positions set up by the body shall not be deducted.

Borrowing operations by self-employed bodies shall be governed by the provisions of Chapter II of this Title in respect of which they are applicable, unless the General Budget Law of the State authorising operations expressly provides otherwise.

2. Similarly, the other State-owned public sector bodies may only enter into debt transactions if they are expressly authorised by the corresponding State General Budget Law and within the limits established by the Law, except in the case of credit operations which are designed and cancelled within the same financial year.

3. The bodies and entities in the public sector shall be subject to the principles of financial prudence established by the Government's Delegated Committee for Economic Affairs, which shall at least refer to the ceilings of the financial cost to which such credit operations may be subscribed, as well as to the limitations on the use of financial derivatives.

4. The powers referred to in Article 98 of this Law shall be construed as referring, where appropriate, to the President or Director of the relevant public body.

In the case of operations to be carried out by foundations, these competencies will be understood as referring to the employer of the corresponding foundation.

In the case of commercial companies, the powers shall be exercised by the General Shareholders ' Meeting. "

Six. New wording is given to Article 135 of the General Budget Law, which is worded as follows:

" Article 135. Information to be submitted to the General Courts.

Without prejudice to the power of the General Courts to request information from the Government that they deem appropriate, the General Intervention of the State Administration, on a monthly basis, will make available to the General Cortes, through its budget office, information on the implementation of the budgets. With the same periodicity, procedure and addressee, the General Intervention of Social Security shall send information on the implementation of the budgets of the entities that make up the Social Security system. The office shall make such documentation available to Members, Senators and Parliamentary Committees.

In addition, the General Intervention of the State Administration, on a half-yearly basis, will make available to the General Cortes, through its budget office, regionalized information on the degree of execution of the real investment of the State Public Sector. "

Seven. New wording is given to Article 142 (2) of Law 47/2003 of 26 November, General Budget, which is worded as follows:

" 2. The control shall be carried out by means of the financial controller, the permanent financial control and the public audit, as referred to in Chapters II, III and IV of this Title.

However, when in accordance with the applicable regulations, the procedures under control are implemented and formalized in resolutions or acts through automated administrative actions, as defined in the Annex of Law 11/2007, of June 22, of electronic access of citizens to public services, the General Intervention of the State Administration may approve the necessary rules to adapt the various controls provided for in this title to the specialties derived from this type of action, by means of a resolution published in the Official Gazette of the State.

In any case, prior to the approval of the regulatory norms of the aforementioned management procedures, it will be necessary to carry out a prior audit of the General Intervention of the State Administration, in the terms and form that the management center determines, in order to verify that the new management procedure incorporates the automated management controls necessary to the nature of the same, satisfies, for the purpose of the intervention function, the safety requirements that correspond to the category of the respective system of information, in accordance with the National Security Scheme in force at any time, and complies with the terms set out in Article 39 of Law 11/2007, of 22 June, on the electronic access of citizens to public services.

When the audit report results in the failure to comply with the specifications of the information system or the detection of serious deficiencies, these breaches or deficiencies shall be resolved by the competent body or bodies before the approval of the standard setting out the automated action.

Reviews of the initial audit will be carried out, in accordance with what is foreseen in the annual audit plans of the General Intervention of the State Administration. Where the result of the audit results in the failure to comply with the approved specifications or the detection of serious deficiencies, the General Controller shall grant a period of time for its adaptation which, in the absence of treatment, shall suspend the use of the application. However, the Financial Controller may, in the light of the nature of the defect and the circumstances involved, agree to the immediate suspension of the use of the application for the purposes indicated. All this, without prejudice to the actions of revision of the IT systems of economic and financial management to be developed in the field of the permanent financial control and the public audit. "

The rest of the article remains with the same wording.

Eight. New wording is given to Article 146 of the General Budget Law, which is worded as follows:

" Article 146. General control reports.

1. The General Intervention of the State Administration will present annually to the Council of Ministers through the Minister of Finance and Public Administrations a general report with the most significant results of the implementation of the Annual Plan of Permanent Financial Control and of the Annual Plan of Audits for each financial year.

The general report will include information on the situation of the correction of weaknesses highlighted in the reports of permanent financial control and public audit, through the elaboration of the action plans referred to in Articles 161 and 166 of this Law.

The content of the report may also incorporate information on the main results obtained in other control actions, other than the permanent financial control and the public audit, carried out by the General Intervention of the State Administration.

2. The general control reports, once submitted to the Council of Ministers, will be published on the website of the General Intervention of the State Administration.

3. The General Intervention of the State Administration may raise to the consideration of the Council of Ministers through the Minister of Finance and Public Administrations the reports of permanent financial control and audit that, by reason of its results, it considers expedient to anticipate its knowledge. "

Nine. A new paragraph 3 is added to Article 150 of the General Budget Law, with the following wording:

" 3. The real and effective implementation of public funds will be verified in the material intervention.

The intervention of the material verification of the investment shall be carried out, in any case, by the representative of the General Intervention and, where appropriate, the designated adviser, to the act of verification of the investment in question.

The responsibility of the representative of the General Intervention and, where appropriate, appointed adviser shall be assessed in proportion to the personal and material resources available for carrying out the act of verification. Such liability shall not be liable to those defects or faults in the adequacy of the investment carried out which do not result in tangible results, which may be verified, or those defects or hidden elements, which are impossible to detect at the time of the material verification of the investment.

In cases where no technical adviser has been designated, as not deemed necessary or impossible, the liability to the designated representative shall be limited to the aspects and deficiencies which can be detected in the light of the average diligence required of the professionals of the Administration who do not require a technical qualification in a specific sector which is the subject of the investment for the performance of the duties assigned to his job. "

Ten. New wording is given to Article 161 of the General Budget Law, which is worded as follows:

" Article 161. Action plans and follow-up of corrective actions.

1. Each ministerial department shall draw up an Action Plan to determine the specific measures to be taken to address the weaknesses, deficiencies, errors and relevant non-compliances that are evident in the reports of permanent financial control prepared by the General Intervention of the State Administration, regarding the management of the department itself as well as that of the agencies and public entities assigned or dependent and of which it exercises the protection.

2. The Action Plan shall be drawn up within three months of the ministerial department's receipt of the six-monthly referral of the reports of permanent financial control and shall contain the measures taken by the department, in the field of its powers, to correct the weaknesses, deficiencies, errors and non-compliances that have been revealed in the reports submitted by the General Intervention of the State Administration and, where appropriate, the schedule of actions pending to complete the measures taken. The department should monitor the implementation of these pending actions and inform the General Intervention of the State Administration of its effective implementation.

3. The Action Plan shall be referred to the General Intervention of the State Administration, which shall assess its adequacy to address the deficiencies identified and, where appropriate, the results obtained, and shall inform the Council of Ministers in the following general report issued in accordance with the provisions of Article 146.1 of this Law. "

Once. New wording is given to Article 166 of the General Budget Law, which is worded as follows:

" Article 166. Audit reports.

1. The results of each public audit performance shall be reflected in written reports and shall be developed in accordance with the rules that the General Intervention of the State Administration approves, which shall establish the content, the addressees, and the procedure for the preparation of such reports.

2. In any event, the reports shall be sent to the holder of the controlled body or entity, the Minister of Finance and Public Administrations and to the department of the department or to which the controlled body or entity is attached. The presidents of the public bodies, state-owned commercial companies, public sector foundations and other state public entities, which have the Board of Directors or another similar collegiate management body or audit committee, shall forward to the same the audit reports relating to the institution.

However, when the reports refer to the Mutual Accident of Work and Occupational Diseases of Social Security, the reports shall be forwarded to the holder of the report and to the management and supervisory body.

3. The provisions of Article 161 on the drawing up of action plans resulting from the actions of permanent financial control shall also apply to public audit reports.

4. Without prejudice to the above paragraph as regards the determination of the addressees of the reports, the audit of annual accounts shall in any event be rendered to the Court of Auditors together with the annual accounts, in accordance with Article 139 of this Law.

5. Each year the General Intervention of the State Administration shall forward to the Council of Ministers, in accordance with the procedure laid down in the regulations, a summary report of the audits of annual accounts carried out, in which the caveats contained in those reports shall be reflected, and information shall be given on the measures taken by the managing bodies to solve the caveats revealed in previous years. "

Twelve. New wording is given to the second additional provision of Law 47/2003 of 26 November, General Budget, which is worded as follows:

" Second. Collaboration in the implementation of the Annual Audit Plan.

For the execution of the Annual Audit Plan referred to in Article 165 of this Law, the General Intervention of the State Administration may, in the event of insufficient available means, seek the collaboration of private audit firms, which shall comply with the rules and instructions determined by the State Administration. The hiring of the collaboration in the audit work that in each case will be pointed out, will be carried out by the Ministry of Finance and Public Administrations. By way of exception, contracting may be carried out and assumed by the entity itself to audit, at a reasoned request of the same entity and after authorization of the General Intervention of the State Administration, who shall establish the criteria of solvency, conditions of compatibility of the contractors, criteria of assessment for the selection of the contractors and technical conditions of execution of the work to be included in the procurement documents.

Any hiring of private audit firms, in the field indicated above, must be preceded by the publication, on an annual basis, of an order by the Ministry of Finance and Public Administrations, in which the insufficiency of the services of the General Intervention of the State Administration that justifies such hiring will be specified.

The auditors shall be engaged for a maximum period of two years, which may be extended for a further two years, not exceeding the eight years of carrying out work on the same entity through successive hires, including their corresponding extensions, nor can they be contracted for the purpose of carrying out work on the same entity until two years after the end of the eight-year period referred to above.

Audit companies or auditors of concurrent individual accounts in relation to each work to be awarded may not be engaged when, in the year preceding that in which they are to carry out their work or in the same year, they have carried out or carried out other work for the entity, on areas or subjects for which the auditor is to be given in his report. "

Thirteen. The Additional Disposition 9 of Law 47/2003 of 26 November, General Budget, is hereby amended as follows:

" Additional provision ninth. Commercial companies and other entities controlled by the public sector.

The State shall promote the conclusion of agreements with the autonomous communities or local entities, in order to coordinate the budgetary, financial, accounting and control arrangements of the commercial companies in which the entities that make up the state public sector, the Administration of the Autonomous Communities or the local entities, or the entities to which they are linked or dependent, participate, in a minority form, when the participation in the same ones considered jointly is majority or will entail their political control.

The foregoing shall apply to the consortia attached to the State Public Administration that do not comply with the requirements of paragraph 1 of Article 2 (1) of this Law and to the consortia which, not being attached to any public administration for the fulfilment of the conditions laid down by the additional provisions of Law 27/2013 of 27 December, are financed mainly from resources from the State, the Autonomous Communities or local corporations, in which the previous administrations have (a) the majority of the money, property or industry, or have been committed, at the time of its constitution, to finance the majority of the said entity and provided that its acts are directly or indirectly subject to the joint decision-making power of those administrations. The Budgets of these consortia, in terms to be determined by the Ministry of Finance and Public Administrations, will accompany, for information purposes, the General Budget of the State when the percentage of State Public Sector participation is equal to or greater than that of each of the remaining Public Administrations.

These commercial companies and consortiums will be obliged to submit their annual accounts to the Court of Auditors, through the General Intervention of the State Administration, when the participation of the public sector is equal to or greater than that of each of the other Public Administrations, without prejudice to the provisions of the regulations of each Autonomous Community. The surrender procedure provided for in this Law shall apply.

Consortiums attached to the State Public Administration as provided for in the additional 20th of Law 30/1992, of November 26, of the Legal Regime of the Public Administrations and of the Common Administrative Procedure, shall be subject to the budgetary, financial, accounting and control regime governed by this law and its implementing rules.

The budgets of the consortiums attached to the state public administration which are not subject to their decision-making power in the absence of any of the circumstances provided for in points 2 (a) to (e) of that additional provision in the twentieth of Law 30/1992, of 26 November, shall form part of the General Budget of the State in terms to be determined by the Ministry of Finance and Public Administrations. "

Fourteen. A new Additional Disposition, the 20th second, is added to Law 47/2003 of 26 November, General Budget, with the following wording:

" Twenty-second. Provision of common services within the scope of the General Administration of the State and entities and bodies that are dependent or linked to a limiting budget.

The higher bodies or directors of the General Administration of the State, as well as its entities and agencies dependent or linked to a limiting budget, may assume, in the terms provided for in the relevant standard or by formalizing the appropriate collaboration agreement, the performance of actions aimed at the provision of services common to other bodies of the General Administration of the State, as well as to its entities and agencies that are dependent or linked to a limited budget, when such services are derived or have supplementary character of the exercise of his duties. In any event, the centralised provision of such services should increase the efficiency of public administration and the availability of means for the proper exercise of the functions attributed to them should be assessed. This paragraph is without prejudice to the provisions of Articles 20 and 21 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

The standard or collaboration agreement referred to in the preceding paragraph shall provide for the economic consideration to be provided by the body to which the service is addressed for the processing of the relevant credit transfer from the budget of the recipient body to the budget of the service provider, or, where this transfer is not possible under the applicable budgetary procedure, by credit generation in the budget of the service provider for the revenue of the recipient of the service. itself. "

Ninth. Amendment of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March.

With effect from January 1, 2015, and indefinite validity, the transitional provision of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, is amended, which is worded as follows:

" Transient disposition twelfth. Determination of the liquidable property tax base.

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 management center that the indicated competition will be exercised by the city. This communication must be made before the end of February of the year in which it takes over the exercise of that competence. "

10th. Amendment of Law 9/2009 of 6 October extending the duration of paternity leave in cases of birth, adoption or reception.

New wording is given to the second final provision of Law 9/2009 of 6 October, extending the duration of paternity leave in cases of birth, adoption or reception, which is worded as follows:

" Final Disposition Second.

This Law shall enter into force from 1 January 2016. '

10th first. Amendment of Royal Decree-Law 8/2010 of 20 May adopting extraordinary measures for the reduction of the public deficit.

With effect from January 1, 2015 and indefinite term, new wording is given to the fourth additional provision of Royal Decree-Law 8/2010, which is worded as follows:

" Fourth. Register of state public sector managers.

It is created, dependent on the Ministry of Finance and Public Administrations, the registration of state public sector managers that will include the staff who have such a condition in accordance with the provisions of Royal Decree 451/2012 of 5 March, which regulates the remuneration of the maximum responsible and managers in the business public sector and other entities, state agencies, autonomous agencies, public entities, public entities, public sector foundations, consortia mainly participated by the General Administration of the State and its Agencies and the State-owned commercial companies defined in the Law on the Heritage of Public Administrations. "

Tenth second. Amendment of Law 11/2010, of June 29, of Reform of the system of financial support to the internationalization of the Spanish company.

With effect from 1 January 2015 and indefinite term, Article 9 (1) is amended, which is worded as follows:

" 1. The Government shall transmit an annual report to the General Cortes, through its budgetary office, and to the Economic and Social Council, of the operations, projects and activities authorized by the Fund for the Internationalization of the Company, its objectives and beneficiaries of the financing, financial conditions and evaluations, as well as information on the development of the operations in progress over the period contemplated. The Office shall make such documentation available to Members, Senators and Parliamentary Committees. "

Tenth third. Amendment of Law 39/2010 of 22 December of General Budget of the State for 2011.

With effect from January 1, 2015, and indefinite term, Annex X of Law 39/2010, of December 22, of General State Budgets, is amended as follows:

"Cuantia to include in the extraordinary pay of certain members of the Judicial Branch and of the Fiscal Career of article 31.5 of this Law."

2,515.48

Prosecutor of the Court of Auditors

Chief Prosecutor of the Office of the Prosecutor's Office

the Prosecutor General of the State

Chief Prosecutor of the Public Prosecutor's Office against corruption and organized crime

	Euro cash to include in extraordinary pages June-December
of the Judiciary
Chief Justice	2.702.28
Presidents of the Supreme Court (no includes the President of the same)	2.603.36
President of the National Audience (Supreme Court Magistrate)	2.603.36
President of the National Court of Justice (Supreme Court Magistrates)	2,504,44
Magistrates the Supreme Court (not included in paragraphs previous)	2,504.44
of the Fiscal Ministry
Court Chief Prosecutor	2.603.36
Attorney Inspector	2,515.48
Chief Prosecutor of the Prosecutor's Office before the Constitutional Court	2,515, 48
2,504.44
Chief Prosecutor of the Technical Secretariat of the State Attorney General's Office	2,504.44
2,504.44
	2.504.44
2.504.44
of Justice Supreme	2.504.44

Tenth fourth. Amendment of the Royal Decree-Law 21/2012 of July 13, of liquidity measures of public administrations and in the financial field.

A new letter, e) is added to Article 4 (2) of Royal Decree-Law 21/2012 of 13 July 2012, of liquidity measures of public administrations and in the financial field, with the following wording:

"e) financial operations to be agreed by the Government's Delegation for Economic Affairs."

The rest of the article remains with the same wording.

Tenth fifth. Amendment of the recast text of the Audit of Accounts Law, approved by Royal Legislative Decree 1/2011, of July 1.

With effect from 1 January 2015 and indefinite term, Article 44 (4) of the recast text of the Audit of Accounts Act adopted by Royal Legislative Decree 1/2011, of 1 July, is amended as follows:

" Article 44. Rate of the Accounting and Audit Institute of Accounts for the issuance of audit accounts.

...

4. The tax share of this fee will consist of a fixed amount of EUR 115.37 for each audit report issued and EUR 230.74 for each audit report on an Entity of Public Interest in the event that the amount of fees charged for the audit report is less than or equal to EUR 30,000.

This fixed amount shall be EUR 230,74 for each audit report issued and EUR 461,48 for each audit report on an Entity of Public Interest, in the event that the amount of the fees charged for the audit report exceeds EUR 30,000.

For these purposes, it is understood by Entity of Public Interest that is established in article 2.5 of the recast of the Law of Audit of Accounts approved by Royal Decree Legislative 1/2011 of July 1. "

The rest of the article remains with the same wording.

10th sixth. Amendment of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system.

With effect from 1 January 2015 and indefinite term, new wording is given to the 12th Final Disposition of Law 27/2011, on the updating, adequacy and modernization of the Social Security system, in paragraph 1 (d), in the following terms:

"(d) The final provision tenth, which shall enter into force on 1 January 2016."

The rest of the disposition remains with the same wording.

Tenth seventh. Amendment of the recast text of the Law of Ports of the State and the Merchant Navy, approved by Royal Legislative Decree 2/2011 of 5 September.

With effect from January 1, 2015 and indefinite validity, the recast text of the Law of Ports and the Merchant Navy, approved by Royal Legislative Decree 2/2011, of 5 September, is amended in the following terms:

One. Article 197 (1) is amended to include a new point (j), with the following content:

" (j) To vessels using liquefied natural gas for their propulsion on the high seas, as well as to vessels which during their stay in port use liquefied natural gas or electricity supplied from dock for the feeding of their auxiliary engines: 0,5.

This coefficient shall not apply to vessels engaged in the transport of liquefied natural gas, unless during their stay in port they use electricity supplied from dock for the feeding of their auxiliary engines.

This coefficient shall be compatible with the coefficients of the preceding letters. "

Two. Article 199 is amended as follows:

" In the case of vessels anchored in Zone II or outside of the port waters, the full quota shall be the product of the hundredth of the gross tonnage of the vessel (GT), with a minimum of 100 GT, for each natural day of stay or fraction and for the amount resulting from applying to the basic amount B, or S in the case of short sea shipping, the correction coefficient of the rate of the vessel corresponding to the provisions of Article 166 and the following coefficients, as appropriate:

(a) Vessels anchored in waters not granted in concession:

1. ° With a general character: 0.80.

2. Ships in repair, being the repairs carried out by personnel outside the crew of the ship and ships carrying out the operations of victualling and supply: 0.48.

3. Ships that use liquefied natural gas as fuel, excluding those that are used for the transport of this fuel: 0.5.

(b) Büks anchored in waters granted in concession:

1. ° With a general character: 0.40.

2. Ships in repair, being the repairs carried out by personnel outside the crew of the ship and ships carrying out the operations of supply and supply: 0.24.

3. Ships that use liquefied natural gas as fuel, excluding those that are used for the transport of this fuel: 0.5.

In these cases, the fee shall be payable from the fourth day of stay, unless commercial transactions other than those included in the assumptions of points (a) and (b) have been previously carried out, in which case it shall become due from the day of commencement of such operations. "

Three. Article 240 (1) (b) and (c) of Article 240 (1) shall have the following wording:

"2. In the case of vessels and vessels that do not have the base in a Spanish port, the fee for the fee shall be that which is derived from dividing the quota resulting from the ordinal 1. the number of days of each calendar year, multiplied by the number of days of stay, complete or by fraction, that the vessel or the vessel will remain in Spanish jurisdictional waters."

Four. Article 240 (1) (d) and (e) of Article 240 (1) shall have the following wording:

"2. In the case of vessels that do not have the base in a Spanish port, the fee of the fee shall be that which is derived from dividing the quota resulting from the ordinal 1. º between the number of days of each calendar year, multiplied by the number of days of stay, complete or by fraction, that the vessel will remain in Spanish jurisdictional waters."

Five. The ordinal 2. of point (b) of Article 241 shall be worded as follows:

" In the case of ships and vessels that do not have their base in a Spanish port: per day of stay, complete or by fraction, in Spanish jurisdictional waters, the amount of the fee must be paid in the Port Authority that has assigned, for the purposes of maritime signage, the geographical area in which the Spanish port is located in which it carries out each scale. The payment shall be due each time the vessel or the vessel enters Spanish waters and shall be made for the period to be retained during each scale. "

Six. The ordinal 2. of point (c) of Article 241 shall be worded as follows:

" In the case of vessels that do not have their base in a Spanish port: per day of stay, complete or by fraction, in Spanish jurisdictional waters, the amount of the fee must be paid in the Port Authority that has assigned, for the purposes of maritime signage, the geographical area in which the Spanish port is located in which it carries out each scale. The payment shall be due each time the vessel or the vessel enters Spanish waters and shall be made for the period to be retained during each scale. "

Tenth eighth. Amendment of Law 2/2012 of 29 June of General Budget of the State for 2012.

The wording of paragraph Two of the Additional 50th-seventh Disposition is amended. Tax benefits applicable to the "Universiada de Winter de Granada 2015" program, of Law 2/2012, of June 29, of General State Budgets for 2012, which is worded in the following terms:

" Two. The duration of the programme of support for this event shall be from 1 July 2012 to 30 June 2016. '

10th ninth. Amendment of Law 17/2012 of 27 December of General Budget of the State for the year 2013.

With effect from January 1, 2015 and indefinite term, paragraph Two of the additional quincuagth Disposition of Law 17/2012 of December 27, which is hereby worded as follows:

" Two. For the application of this line, the National Company of Innovation, S.A. (ENISA), will receive loans from the Ministry of Industry, Energy and Tourism for this financing line, which will have a maximum repayment period of ten years, at zero interest rate and without the need for guarantees.

The Ministry of Industry, Energy and Tourism will regulate, by agreement with ENISA, the conditions, criteria, and control procedures that it will have to establish for the granting of participative loans.

Possible failures to be generated by the application of this line of loans may be offset in the year in which ENISA is required to make effective the amortisation of each of the loans received, up to a maximum of 60 percent of the amount of each of these failed loans, under the headings of the non-financial budget of the Ministry of Industry, Energy and Tourism.

In the agreement to be signed by ENISA and the Ministry of Industry, Energy and Tourism, the time will be determined and the manner in which, annually or with the periodicity that is established, that entity will have to justify to the Ministry the failed ones that would have been produced to date, for the purpose of which it can be followed by the same.

The General Budget Law of the State shall fix each year, where applicable, the amount of the State's contribution to the line of financing that is created under this provision and the maximum amount of the failed ones that may be compensated in accordance with the provisions of the preceding paragraphs. "

The rest of the disposition remains with the same wording.

Twenty-one. Amendment of Law 22/2013, of 23 December, of General Budget of the State for the year 2014.

With effect from 1 January 2015 and indefinite term, the Additional Disposition 9 of Law 22/2013 of 23 December 2013 is amended, which is worded as follows:

" During the year 2015, the State Lotteries and Betting Society of the State, S.A. will be able to finance collaboration and sponsorship agreements with the Spanish Red Cross and the Spanish Association of Fight Against Cancer, signed prior to 31 December 2014, under the conditions that have been established in them, guaranteeing for each of the above an economic contribution equivalent to the average of the income received individually, as a result of the finalists of the National Lottery for the benefit of the respective institutions, of the the last four years in which these draws were held.

Additionally, prior to the favorable report of the Ministry of Finance and Public Administrations, the State Lotteries and Betting Society of the State, S.A. will be able to subscribe and finance agreements in 2015 for the promotion of activities, among others, of a social, cultural and sporting character, with other entities. It may also finance agreements of this kind already signed before 31 December 2014.

The contributions referred to in the previous two paragraphs may not exceed 2 percent of the profit after tax of the State Company for the financial year 2014. "

Twenty-first. Amendment of Law 27/2014 of 27 November of the Corporate Tax.

With effect from 1 January 2015 and indefinite validity, the transitional provision in the sixth of Law 27/2014 of 27 November of the Company Tax is worded as follows:

" Transient disposition 30th. Limit on the compensation of negative taxable bases and deferred tax assets for the year 2016.

For the purposes of the tax periods beginning in 2016, the limits laid down in Article 11 (12), in the first subparagraph of Article 26 (1), in Article 62 (1) (e), and in Article 67 (d) and (e) of this Law shall be 60%, in the terms laid down, respectively, in the provisions cited above. "

Twenty-second. Incentive for the growth of passengers on the routes operated in the Aena, S.A.

The continuity of the incentive for passenger growth on the routes operated on the Aena network, S. A regulated in the Additional Disposition is approved for 2015, is approved for the year 2014, of 23 December, of the General Budget of the State for the year 2014, which will be drafted in the following terms:

" One. Air carriers operating in the Spanish airports managed by Aena, S.A. will be entitled in 2015 to an incentive for their contribution to the growth in passenger numbers of the routes operating from the airports of the network, in respect of 2014.

Two. For each company that increases the number of passengers carried, both at the airport's source airport and in the Aena, S.A. network, the incentive will be encrypted to an amount equal to 50 percent of the average amount of public service delivery per passenger departure from the route, and will be applied exclusively to the number of additional departure passengers on that route in 2015 with respect to 2014. The incentive to which each air carrier operating the route in question will be entitled will be proportional to its contribution to the growth generated in that route by all the airlines operating on the route.

If, in addition, in 2016, that company maintains the number of outbound passengers operated in 2015 on that route, it will be paid an additional 25 percent of the amount of public benefit per passenger departure corresponding to the same number of passengers incentivised in 2015 on the route in question.

In the case of routes to non-operated destinations in 2014 from an airport of the network, the incentive in 2015 will reach 75 percent of the average amount of public service delivery by route departure passengers, and an additional 25 percent will be paid in 2016 if the company maintains, at least, 90 percent of the outbound passengers transported in 2015 on that route.

Three. For each company, if the sum of passengers of the routes of an airport that would give right to incentive is greater than the number of passengers that the company grows in the airport, the number of passengers to compute for the incentive will be the latter.

In this case, the per-route distribution of the number of passengers entitled to incentive will be made in proportion to the company's contribution to the growth of each route.

Four. For each company, if the sum of passengers charged per route of the previous section is greater than the number of passengers that the company grows in the network of Aena, S.A. the number of passengers to compute for the incentive will be the latter.

In this case, the per-route distribution of the number of passengers who will give the right to incentive will be performed in proportion to the passengers per route resulting from the previous paragraph.

Five. In the case of the Canary airports, the incentive will be applied on the amount of the public benefit for the resulting passenger departure once the bonuses corresponding to the public property benefits in Airports of the Canary Islands established in the additional octogesima Disposition third of the Law 2/2012, of June 29, of the State General Budget for the year 2012.

Six. The growth of each company may not be due to the mere transfer of passengers between companies of the same group, or to agreements between companies that can share their program or align strategies in order to access the incentive. For these purposes, Aena, S.A. will assess whether the increase in passengers of a company is due to some of the above conditions, and will have the power to cancel the incentive if it were so.

Seven. For the purposes of this incentive, route is defined as the set of commercial air transport operations of passengers with origin at an airport in Aena, S.A. and destination at another airport. The same route shall be considered to be the same route to that destination which, even if operated at different airports, are part of the same catchment area of the destination.

Eight. For the purposes of this incentive, a route to a destination will be considered to have not been operated in 2014 if it did not exceed 2,500 commercial outbound passengers in the whole of that year. In this same sense, to be considered route operated in 2015, the route to a particular destination must exceed the 2,500 commercial passengers of departure in the whole of that year.

Nine. The incentives must be requested during the month of January 2016 and will be met by Aena, S. A by offsetting its amount with any amounts owed to it by the beneficiaries and, not being possible in whole or in part, by means of their payment in cash before the end of the month of May 2016, and, where appropriate, the part referred to by the passengers in 2016, before the end of the month of May 2017.

Ten. In order to receive the incentive, the airline must be aware of the payment with Aena, S.A.

Once. For the purpose of this incentive, the following airports, defined by their IATA code, shall be deemed to be included in the same catchment area of the destination:

Basel: BSL, MLH; Belfast: BFS, BHD; Berlin: BER, SXF, TXL; Brussels: BRU, CRL; Bucharest: BBU, OTP; Düsseldorf: NRN, DUS; Glasgow: GLA, PIK; Istanbul: SAW, IST; Frankfurt: HHN, FRA, LHR, LTN, SEN, STN; Paris: BGY, RYG, TRF; Paris: BVA, CDG, ORY; Rome: CIA, FCO; Stuttgart: STR, FKB; Warsaw: WAW, WMI; Venice: TSF, VCE; Verona: VRN, VBS; Vienna: VIE, BTS and New York: EWR, JFK, LGA. "

Twenty-third. Integration process in the Institute of Housing, Infrastructure and Equipment of Defense (INVIED) of the Military Construction Service (SMC).

One. With effect from 1 January 2015, paragraphs 3, 4 and 6 of Article 1 of Law 15/2014 of 16 September 2014 on rationalisation of the public sector and other administrative reform measures are amended, which are worded as follows:

" 3. Within six months of the publication of this law, at the initiative of the Ministry of Defense, the INVIED Statute and its Initial Plan of Action will be adapted to the provisions of this standard.

4. Since the entry into force of this law, the SMC will depend organically and functionally on the INVIED. The official, military and labor personnel who are serving in the SMC shall be assigned to the INVIED in the manner determined by the Staff Regulations and will continue to provide services under the same conditions as the entry into force of this law.

...

6. The INVIED shall incorporate the economic resources of the SMC as well as its sources of financing under the conditions laid down in the Staff Regulations referred to in paragraph 3. However, the effects of such incorporation shall be rolled back to 1 January 2015. '

Two. The rest of the article remains with the same wording.

Three. All expenditure and revenue relating to the activity and functioning of the constituent bodies, including the payment of remuneration to staff, shall be charged in 2015 to the integrated budget of the INVIED approved under this Law.

Four. The powers that in the matter of Contracting and Expenditure correspond to the Managing Director of the SMC, in accordance with the provisions of Royal Decree 1143/2012, of 27 July, approving the Statute of the autonomous agency SMC, will continue in force for the files derived from the execution of the works entrusted; as well as the delegations of faculties made by the Managing Director of the SMC that will be understood by the Managing Director of the INVIED, until new ones are dictated.

Twenty-fourth. Regulatory development.

The Government is empowered to dictate how many provisions are necessary for the implementation and development of this law.

Twenty-fifth. Management of budget appropriations in respect of Passive Classes.

The power conferred in the final Disposition third of Law 39/1992, of 29 December, of General State Budgets for 1993 is hereby extended for the year 2015.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, December 26, 2014.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY

ANNEX I

Distribution of Program Credits

Classif. per programs	Explanation	Cap. 1 to 8	Cap. 9	Total
111M	Judicial Power Government.	31.185.46		31.185.46
111N	Address and General Services of Justice.	46,691,81		46,691,81
1110	Selection and training of judges.	15.372.41		15.372.41
111P	Documentation and judicial publications.	8.325.69		8.325.69
111Q	Justice Administration Personnel Training.	6,812.31		6,812.31
111R	Fiscal Career Training.	3.684.12		3.684.12
112A	Justice and Fiscal Ministry Courts.	1.371.626.90		1.371.626.90
113M	Records linked to Public Faith.	24,455.75		24,455.75
121M	Administration and General Defense Services.	1.133.983.12		1.133.983.12
121N	Armed Forces Personnel Training.	374.176.70		374.176.70
1210	Personal in reservation.	513.423.05		513.423.05
122A	Modernization of the Armed Forces.	192.539.00		192.539.00
122B	Special modernization programs.	6.842.50		6.842.50
122M	Armed Forces Operational Expenses.	2.190.086.49		2.190.086.49
122N	Logistic Support.	1.300.636.56	1.02	1.300.637.58
131M	Security and Civil Protection General Management and Services.	70,412.04		70,412.04
131N	Training of the State Security Forces and Forces.	79.170.90		79.170.90
1310	Forces and Bodies in reserve.	448,826.43		448,826.43
131P	Asylum and stateless rights.	3.020.71		3.020.71
132A	Citizen security.	5.275.689.99	72.60	5.275.762.59
132B	Road safety.	734.076.96		734.076.96
132C	Police acts on drugs.	79.062.11		79.062.11
133A	Penitentiary Institutions and Institutions.	1.124.663.95		1.124.663.95
134M	Civil Protection.	14.115.48		14.115.48
135M	Protecting personal data.	14.090.77		14.090.77
141M	External Affairs Directorate and General Services.	67.708.49		67.708.49
142A	State action on the outside.	676.505.65		676.505.65
142B	Diplomatic action to the European Union.	21.301.36		21.301.36
143A	Development cooperation.	519.343.04		519.343.04
144A	Cooperation, promotion, and cultural dissemination abroad.	134,997.22		134,997.22
144B	Cooperation, promotion, and educational dissemination on the outside.	2.570.37		2.570.37
211M	Social Security contributory pensions.	108.265.205.72		108.265.205.72
211N	Passive Classes Pensions.	12.928.006.48		12.928.006.48
2110	Other Passive Classes Pensions and Benefits.	41.992.68		41.992.68
212M	Non-contributory pensions and assistance benefits.	2.253.840.50		2.253.840.50
212N	War Pensions.	214.886.70		214.886.70
2120	Managing and controlling your pension minimums.	7.563.020.00		7.563.020.00
219M	Managing Social Security Economic Benefits.	384.921.51		384.921.51
219N	Passive Classes Pension Management.	6.657.78		6.657.78
221M	Temporary disability and other social security benefits.	9,495.762.85		9,495.762.85
222M	Economic Benefits of Administrative Mutualism.	352.934.85	2.00	352.936.85
223M	Pay Warranty Benefits.	1.064.051.93		1,064,051.93
224M	Economic Benefits by Eesc.	30.903.28		30.903.28
231A	National Drug Plan.	14.681.32		14.681.32
231B	Actions in favor of emigrants.	70.471.95		70.471.95
231C	Social Security Social Services to persons with disabilities.	58.773.11		58.773.11
231D	Social Security Social Services to older people.	117.628.32		117.628.32
231E	Other Social Security Social Services.	40.642.83		40.642.83
231F	Other social services in the State.	290.542.28		290.542.28
231G	Childcare and families.	7.688.38		7.688.38
231H	Actions in favor of immigrants.	66.383.61		66.383.61
231I	Personal Autonomy and Dependency Care.	1.177.037.78		1.177.037.78
232A	Promotion and Services to Youth.	27,948.75		27,948.75
232B	Equal opportunities between women and men.	20.829.24		20.829.24
232C	Actuations for comprehensive prevention of gender violence.	23.728.18		23.728.18
239M	Social Security Social Services Management.	27.931.60		27.931.60
241A	Promoting work integration and stability.	4,712.114.39		4,712.114.39
241N	Developing stand-alone work, social economy, and corporate social responsibility.	34.247.02		34.247.02
251M	Benefits to the Unemployed.	25,300.040.46		25,300.040.46
261N	Promotion, administration, and help for rehabilitation and access to housing.	556.049.94	300,00	556.349.94
2610	Building and Building Building.	29,604.64		29,604.64
261P	Urbanism and soil policy.	1.454.51		1.454.51
291A	Security and Social Protection Inspection and Control.	122.872.53		122.872.53
291M	Social Security and Social Security Directorate and General Services.	5.221.265.61	643.65	5.221.909.26
311M	Health, Social Services, and Equality General Services and Services.	69,699.42		69,699.42
3110	Health and Management Policies.	8.805.42		8.805.42
312A	Hospital Assistance in the Armed Forces.	129.182.45		129.182.45
312B	Primary health care. National Institute of Health Management.	58.299.63		58.299.63
312C	Specialized health care. National Institute of Health Management.	149.679.85		149.679.85
312D	Maritime Medicine.	31.373.77		31.373.77
312E	Administrative Mutualism Healthcare.	2.091.293.31		2.091.293.31
312F	Primary Health Care for Work Accidents and E. P and I.S.M.	823.158.52		823.158.52
312G	Specialist Health Care for Work Accidents and E. P and I.S.M.	395.829.34		395.829.34
313A	Healthcare and pharmacy services.	53,018.58		53,018.58
313B	Public health, health, and quality.	33.806.51		33.806.51
313C	Food security and nutrition.	15.733.14		15.733.14
313D	Donation and transplantation of organs, tissues, and cells.	3.952.04		3.952.04
321M	Education, Culture, and Sport General Management and Services.	89.632.55		89,632.55
321N	Continuing Education Teacher Training.	3.390.51		3.390.51
322A	Child and primary education.	158.894.02		158.894.02
322B	Secondary education, vocational training, and Official Language Schools.	237.348.65		237.348.65
322C	University Teachings.	118.141.38		118.141.38
322E	Artistic Teachings.	4.790.74		4.790.74
322F	Education on the outside.	95.872.31		95.872.31
322G	Compensation Education.	5.247.14		5.247.14
3221	Special Teachings.	2,491.02		2,491.02
322K	School-age sport and at the University.	2.400.00		2.400.00
322L	Other educational activities and teachings.	77.659.23		77,659.23
323M	Grants and student support.	1.469.595.59		1.469.595.59
324M	Additional teaching services.	7.399.74		7.399.74
332A	Files.	25,552.82		25,552.82
332B	Libraries.	42.638.99		42.638.99
333A	Museums.	142.719,12		142.719,12
333B	Exhibits.	2.009.69		2.009.69
334A	Promotion and cultural cooperation.	9.621.87		9.621.87
334B	Promotion of the book and cultural publications.	7.395.68		7.395.68
334C	Promoting cultural industries.	13.932.90		13.932.90
335A	Music and dance.	92.068.05		92.068.05
335B	Theatre.	53.159.78		53.159.78
335C	Cinematography.	50.694.50		50.694.50
336A	Promoting and supporting sports activities.	153.973.10		153.973.10
337A	Historical-National Heritage Administration.	124.693.13	100.00	124.793.13
337B	How to store and restore cultural goods.	26,349.01		26,349.01
337C	Protection of Historical Heritage.	4,248.87		4,248.87
412C	Competitiveness and quality of production and agricultural markets.	29.403.21		29.403.21
412D	Competitiveness and quality of agricultural health.	40.770.48		40.770.48
412M	Regulation of the agricultural markets.	5.797.111.61		5.797.111.61
413A	Competitiveness agri-food industry and food quality.	25.125.70		25.125.70
414A	Managing water resources for irrigation.	46.291.39		46.291.39
414B	Rural Development.	2.346.994.82		2.346.994.82
414C	Sustainable Rural Development Program.	19.639.00		19.639.00
415A	Protecting fisheries resources and sustainable development.	18.247.97		18.247.97
415B	Improving fisheries structures and markets.	51.901.48		51.901.48
416A	Risk forecasting on agricultural and fisheries productions.	204.432.06		204.432.06
421M	Industry and Energy Management and General Services.	67,725.22		67,725.22
421N	Regulation and protection of industrial property.	46.849.75		46.849.75
4210	Quality and industrial security.	3.028.65		3.028.65
422A	Regional incentives to industrial localization.	81.545.61		81.545.61
422B	Industrial development.	375.589.84		375.589.84
422M	Reconversion and reindustrialization.	525.398.10		525.398.10
423M	Alternative development of coal mining districts.	50,000.00		50,000.00
423N	Mining exploitation.	345.700,18		345.700,18
424M	Nuclear safety and radiation protection.	46.507.13		46.507.13
425A	Energy development and standards.	4.485.417.48		4.485.417.48
431A	Business promotion and internationalization of the company.	456.911.59		456.911.59
431N	External Trade Management.	9.337.93		9.337.93
4310	Sorting and modernizing commercial structures.	14.511.72		14.511.72
432A	Coordinating and promoting tourism.	323.022.24		323.022.24
433M	Support for small and medium enterprise.	159,518.38		159,518.38
441M	Grants and support for land transport.	903.882.06		903.882.06
441N	Grants and support for shipping.	82,249.65		82,249.65
4410	Grants and support for air transport.	324.558.17		324.558.17
441P	Grants to the transport of goods.	29.779.38		29.779.38
451M	Technical assistance studies and services in Public Works and Urbanism.	30.591.20		30,591.20
451N	Development Management and Services.	1.143.073.22		1.143.073.22
4510	Agriculture, Food and Environment Directorate and General Services.	142.503.08		142.503.08
452A	Water management and infrastructure.	1.170.113.76	215.357.79	1.385.471.55
452M	Water resources regulations and spatial planning.	118.466.20		118.466.20
453A	Rail transport infrastructure.	863.316.74		863.316.74
453B	Creating road infrastructure.	1.011.866.66		1.0111.866.66
453C	How to store and operate roads.	909.507.18		909.507.18
453M	Land transport sorting and inspection.	24.470.18		24.470.18
454M	Maritime traffic regulation and security.	43,168.22		43,168.22
455M	Regulation and monitoring of civil aviation.	75.460.82		75.460.82
456A	Water quality.	243.090.20	7.241.36	250.331.56
456B	Protection and improvement of the environment.	24.529.99		24.529.99
456C	Protection and improvement of the natural environment.	154.641.82		154.641.82
456D	Take action on the coast.	89,766.27		89,766,27
456M	Actuations for pollution prevention and climate change.	55.449.69		55.449.69
457M	Infrastructures in coal mining districts.	50,000.00		50,000.00
462M	Sociological and constitutional research and studies.	12.239.87		12.239.87
462N	Statistics and economics research and studies.	6.373.22		6.373.22
463A	Scientific research.	689,003.87	4,000.00	693.003.87
463B	Promoting and coordinating scientific and technical research.	1.443.093.13		1.443.093.13
464A	Armed Forces research and studies.	162.832.34	177.00	163.009.34
464B	Support for technological innovation in the defense sector.	563,925.76		563,925.76
465A	Healthcare research.	273,820.83		273,820,83
467B	Research, development, and experimentation in transport and infrastructure.	340.00		340.00
467C	Technological-industrial research and development.	2.203.517.08		2.203.517.08
467D	Agricultural research and experimentation.	77,895.48		77.895.48
467E	Oceanographic and Fishing Research.	60.576.58	7.170.00	67.746.58
467F	Geologic-mining and environmental research.	24,607.32		24,607.32
467G	Information Society Research and Development.	125.663.66		125.663.66
467H	Energy, environmental, and technology research.	92.855.59		92.855.59
467I	Telecom technology innovation.	658.406.01		658.406.01
491M	Sorting and promoting telecommunications and the Information Society.	304.983.51		304.983.51
491N	Universal postal service.	180.710.00		180.710.00
492M	Defense of competition in markets and regulation of productive sectors.	59,708.89		59,708.89
492N	Regulation and surveillance of the competition in the Tabacos Market.	8.358.94		8.358.94
4920	Protecting and promoting the rights of consumers and users.	12.816.23		12.816.23
493M	Insurance management, control, and management.	13.733.37		13.733.37
4930	Accounting and Audit Regulation.	8.759.37		8.759.37
494M	Administration of labor relations and working conditions.	33,709.87		33,709.87
495A	Developing and applying Spanish geographic information.	30,850.80		30,850.80
495B	Meteorology.	120.124.13		120.124.13
495C	Metrology.	7.060.78		7.060.78
496M	Regulation of the game.	6.673.70		6.673.70
497M	Saving and combating pollution at sea.	140.000.00		140.000.00
911M	Head of State.	7.775.04		7.775.04
911N	Legislative activity.	202.128.84	20.00	202.148.84
9110	Public Sector External Control.	60.989.23		60.989.23
911P	Constitutional Control.	23.084.44		23.084.44
911Q	Support for administrative management of the Head of State.	6.028.63		6.028.63
912M	Government Presidency.	37.323.84		37.323.84
912N	High State advice.	9.941.69		9.941.69
9120	Relations with the General Courts, Government Secretariat, and support for the High Address.	33.998.62		33,998.62
912P	Government advice on social, economic, and labor matters.	7.866.00		7.866.00
912Q	Advice for the protection of national interests.	223.687.18		223.687.18
921N	Public Administration Management and Organization.	49.704.92		49.704.92
9210	Training of Public Administrations staff.	69,139.76		69,139.76
921P	State peripheral administration.	266.986.52		266.986.52
921Q	Informational coverage.	54,528.54		54,528.54
921R	Advertising of legal rules.	31,619.06		31,619.06
921S	State interest and defense advice.	31,493.34		31,493.34
921T	Ministries Transport Services.	38.943.67		38.943.67
921U	Publications.	162.64		162.64
921V	Assessment of public policies and programs, quality of services, and regulatory impact.	3.802.35		3.802.35
921X	Assessment of the transparency of public activity.	2.580.20		2.580.20
922M	Territorial Organization of the State and development of your collaboration systems.	2.622.11		2,622.11
922N	Coordination And Financial Relations With Territorial Authorities.	21.007.490.41		21.007.490.41
923A	State Heritage Management.	185.575.88		185.575.88
923C	Elaboration and statistical dissemination.	179.819.71		179.819.71
923M	Address and General Administration of Finance and Public Administrations.	539.707.99		539.707.99
923N	Economics and Finance staff training.	9.435.06		9.435.06
9230	Managing the Debt and the State Treasury.	274.769.00	1.00	274.770.00
923P	Relationships with Multiside Financial Organizations.	231.648.38		231.648.38
923Q	Directorate and General Services for Economics and Competitiveness.	79.206.54		79.206.54
923R	Centralized Hiring.	80,334.46		80,334.46
924M	Elections and Political Parties.	345.382.62		345.382.62
929M	Unclassified functions and functions.	2.351.293.68		2.351.293.68
929N	Budget execution contingency fund.	2.581.200.00		2.581.200.00
931M	Economic Forecast and Policy.	575.807.59		575.807.59
931N	Budget policy.	61.233.86		61.233.86
9310	Tax Policy.	5.659.07		5.659.07
931P	Internal Control and Public Accounting.	74.181.45		74.181.45
931Q	Control and Oversight of Fiscal Policy.	4.484.42		4.484.42
932A	Application of the state tax system.	996.639.85		996.639.85
932M	Managing the real estate registry.	131.441.08		131.441.08
932N	Resolution of administrative-economic claims.	28.356.78		28.356.78
941M	Transfers to Autonomous Communities by participation in state revenue.	17.081.699.23		17.081.699.23
941N	Transfers to Autonomous Communities by the Interterritorial Compensation Funds.	582.430.00		582.430.00
9410	Other transfers to Autonomous Communities.	492,300,00		492,300,00
942A	Local Economic Cooperation of the State.	8.818.43		8,818.43
942M	Transfers to Local Entities by Participation in State Revenue.	15.850.980.37		15.850.980.37
942N	Other contributions to Local Entities.	227.701.57		227.701.57
943M	Transfers to the European Union General Budget.	12.639.360.00		12.639.360.00
943N	Development cooperation through the European Development Fund.	282.600,00		282.600,00
951M	Amortization and financial expenses of the public debt in euros.	34,926.089.00	91.998.036.25	126.924.1225
951N	Amortization and financial expenses of public debt in foreign currency.	563.911.00	12.00	563.923.00
	TOTAL.	347.843.340.85	92.233.134.67	440.0076.475.52

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.

One. Those 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, 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 credits relating to servicing pension and compensation obligations.

Two. In Section 12, "Ministry of Foreign Affairs and Cooperation":

Credit 12.000X.03.431 "To the Spanish Agency for International Cooperation for Development, for activities of general interest considered to be of social interest governed by Article 2 of the Royal Decree Law 7/2013, of 28 June."

Three. In Section 13, "Ministry of Justice":

(a) Credit 13.112A.02,830.10 "Reintegrable advances to workers with favorable judicial judgment".

b) Credit 13.112A.02.226.18 "For the attention of claims arising from Article 116 of Law 36/2011, of October 10, regulatory of social jurisdiction, including obligations of prior years."

Four. In Section 14, "Ministry of Defence":

(a) Credit 14.121M.01,489 "Indemnities arising from the application of Royal Decree-Law 8/2004 of 5 November on indemnities to participants in international peace and security operations".

(b) Appropriations 14.122M.03.128, 14.122M.03.228 and 14.122M.03.668 for expenses incurred for the participation of the Armed Forces in peacekeeping operations.

Five. In Section 15, "Ministry of Finance and Public Administrations":

a) Credit 15.231G.13.875, "Food Payment Guarantee Fund ".

b) Credit 15.921P.28.830.10 "Advance to sworn expropriation juries."

Six. In Section 16, "Ministry of the Interior":

(a) Credit 16.131M.01,483, "Indemnizations, aids and grants derived from Law 29/2011, of 22 September, of Recognition and Integral Protection to Victims of Terrorism "and Article 11 of Royal Decree 671/2013, of 6 September, approving the Regulation of Law 29/2011".

b) Credit 16.131M.01.1.87, "Indemnizations pursuant 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 Protection of means of transport that are in Spanish territory making international trips ".

(c) Credits 16.134M.01,461, 16.134M.01,471, 16.134M.01,472, 16.134M.01,482, 16.134M.01,761, 16.134M.01,771 and 16.134M.01,782, intended for the coverage of needs of any order, motivated by claims, catastrophes or other recognised urgency.

d) Credit 16.924M.01.227.05, "Electoral processes and popular consultations ".

e) Credit 16.924M.01.485.02, "Subsidy electoral expenses of political parties (Organic Law 5/1985, of June 19, of General Electoral Regime) ".

Seven. In Section 18, "Ministry of Education, Culture and Sport":

(a) Credits 18.337B.11.631 and 18.337C.11.621, for the difference between the initial entry for investments resulting from the "1 for 100 cultural" (article 68, Law 16/1985 of the Spanish Historical Heritage and Article 58 of Royal Decree 111/1986, of 10 January, of partial development of Law 16/1985, of 25 June, in the wording given by the single article of Royal Decree 162/2002, of 8 February) and the non-nullified credit holds referred to in Article 20 (3) of Law 33/1987, of the General Budget of the State for 1988.

(b) Credit 18.322L.04.487.05 "Compensation of the expenditure of schooling in accordance with the provisions of paragraph 4 of the additional 30th of the Organic Law 2/2006, of 3 May, of Education, introduced by the Organic Law 8/2013, of 9 December, for the Improvement of Educational Quality (LOMCE)".

Eight. In Section 19, "Ministry of Employment and Social Security":

(a) Credit 19.231B.07.483.01, "Pension assistance for Spaniards of origin returned ".

(b) Credit 19.241A.101.487.03, "Financing of bonuses in social security contributions received for employment promotion measures for employment contracts, including obligations for previous years (EJE 3) ".

c) Credit 19.251M.101.480.00, "Contributives, even obligations of prior years ".

d) Credit 19.251M.101.480.01, "Subsidio for unemployment, even obligations of previous years. "

e) Credit 19.251M.101.480.02, "Unemployment for eventual SEASS unemployment, even prior exercise obligations. "

(f) Credit 19.251M.101.487.00, "Quota of beneficiaries of contributory unemployment benefits, including obligations of previous years ".

g) Credit 19.251M.101.487.01, "Quota of beneficiaries of the unemployment allowance, even obligations of previous years ".

h) Credit 19.251M.101.487.05, "Quota of beneficiaries of unemployment allowance for eventual SEASS, even obligations of previous years ".

i) Credit 19.251M.101,488 "Active Income from Insertion, even obligations from previous years".

Nine. In Section 23, "Ministry of Agriculture, Food and Environment":

a) Credit 23.416A.01,440, "To the Insurance Compensation Consortium for the Combined Agricultural Insurance Loss Coverage. "

b) Credit 23.451O.01.485, "For activities of general interest considered to be of social interest governed by Article 2 of Royal Decree Law 7/2013, of 28 June. "

Ten. In Section 26, "Ministry of Health, Social Services and Equality":

(a) Credit 26.231F.16.484, "For activities of general interest considered to be of social interest governed by Article 2 of Royal Decree-Law 7/2013, of 28 June. "

(b) Credit 26.232C.22.480 "Social Aid for Women (Article 27 of the L.O.1/2004, of December 28)".

Once. In Section 27, "Ministry of Economy and Competitiveness":

(a) Credit 27.431A.09.444, "For coverage of the difference produced by operations authorized under Law 14/2013, of 27 September, of support for entrepreneurs and their internationalization, to be carried out through the Institute of Official Credit (ICO) ".

(b) Credit 27.431A.09.874, "Assets to the Fund to Reserve the Risks of the Internationalization ".

(c) Credit 27.931M.03.892, "The European Stability Mechanism (ESM) ", according to the disbursements required by its Board of Governors, its Board of Directors or its Executive Director, in accordance with the provisions of the Treaty establishing the ESM.

(d) Credit 27.923O.04.351, "Risk hedging on guarantees provided by the Treasury, including the risks of previous financial years. "

e) Credit 27.923O.04.355, "XX_ENCODE_CASE_One compensations derived from the execution of endorsements against the Public Treasury. "

f) Credit 27.923O.04.358 "Negative remuneration of public treasury funds".

g) Credit 27.923O.04,951 "Negative circulation of metallic currency".

Twelve. In Section 32, "Other Financial Relations with Territorial Authorities":

(a) Credits 32.942N.02.461.00 and 32.942N.02.461.01, for other legally established rights or to be established in favour of Local Corporations.

(b) Credit 32.941O.01.450, "Financial compensation to the Basque Country arising from the Special Tax on Tobacco Work, even final liquidation of the previous year ".

c) Credit 32.941O.01,455, "Financing the State of the Cost of Early Retirement of the Basque Autonomous Police. "

d) Credit 32.941O.01.456, "Compensation to Autonomous Communities. Article 6.2 of the Organic Law on the Financing of Autonomous Communities. "

Thirteen. 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.

Fourteen. In Section 36, "Systems of Financing of Territorial Authorities":

(a) Credits 36.941M.20.452.00, "Competitiveness Fund ", 36.941M.20.452.01" Cooperation Fund "and 36.941M.20.452.02, "Other concepts of settlement of the financing system".

(b) Credit 36.942M.21.468, "Definitive settlement of the participation in the State of the Local Corporations ' income, corresponding to previous financial years and compensation arising from the New Local Financing Model ", to the extent required by such a definitive settlement.

(c) The appropriations that are made available to deal with transfers to the Autonomous Communities for the cost of the services assumed.

Third.

All the appropriations in this budget according to the commitments of exclusive financing or co-financing that may be contracted with the European Communities.

Fourth.

In the Social Security budget, the appropriations that are needed in the spending programs of the National Institute of Health Management to reflect the repercussions that the appropriations will have on them, which are included in the state of transfers between Subsectors of the General Budget of the State and the Institute of Older and Social Services for the coverage of the minimum guaranteed in dependence.

ANNEX III

Credit operations authorized to Public Bodies

Tagus Hydrographic Confederation

	Thousands of
Ministry of Finance and Public Administrations:
SEPI (1)	500.000.00
Ministry of Development:
140.269.00
	ADIF-High Speed (3)	2.624.891.00
	RENFE-Operator (4)	380.129.00
Ministry of Agriculture, Food and Environment:
Guadalquivir Hydrographic Confederation	118.792.00
Hydrographic Confederation	45,000.00
Mino-Sil Hydrographic Confederation	6.335.34
Cantabrian Hydrographic Confederation	11,500,00
8.000.00
Taibilla Channels Community	64.348.80
Ministry of Economy and Competitiveness:
Institute of Official Credit (ICO) (5)	18.000,000.00

(1) This figure shall be understood as a net maximum increase of short and long-term debts with credit institutions and for issues of fixed income securities, between 1 January and 31 December 2015.

(2) Maximum amount to be contracted with credit institutions during the financial year 2015, although the amount of the debt living with credit institutions as at 31 December may not exceed EUR 2,203,131 thousand.

(3) This figure shall be understood as a net maximum increase in long-term debts with financial institutions, suppliers and by issues of fixed income securities between 1 January and 31 December 2015.

(4) This figure shall be understood as a net maximum increase of short and long-term debts with credit institutions, between 1 January and 31 December 2015.

(5) This limit will not affect treasury operations that are designed and amortized within the year, nor the refinancing of short-term and long-term contracted debt.

ANNEX IV

Economic modules for the distribution of public funds to support Concerted Centers

According to the provisions of Article 15 of this Law, the annual amounts and 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, 2015 as follows:

	Euros
CHILD AND PRIMARY EDUCATION
staff, including social loads.	27.480.35
expenses.	3.740.29
Other Expenses.	5.856.66
ANNUAL TOTAL AMOUNT	37.077.30
EDUCATION (*) (required and free levels)
I. Basic/Primary Education.
staff, including social loads.	27.480.35
expenses.	3.740.29
Other Expenses.	6.247.14
TOTAL ANNUAL AMOUNT.	37,467.78
Staff (logopedas, physical therapists, educational technicians, psychologist-pedagogue, and social worker), as deficiencies:
-Psychics.	19,914.76
-Autists or severe personality problems.	16.153.95
-Auditives.	18.529.92
-Pluridefefficient.	22,998.27
II. Training programmes for the transition to adult life.
staff, including social loads.	54,960.68
expenses.	4.907.57
Other Expenses.	8.899.87
TOTAL ANNUAL AMOUNT.	68,768.12
Staff (logopedas, physical therapists, educational technicians, psychologist-pedagogue, and social worker), as deficiencies:
-Psychics.	31.796.69
-Autists or severe personality problems.	28.440.12
-Auditives.	24,636,12
-Pluridefefficient.	35.357.53
MANDATORY SECONDARY EDUCATION
I. First and second course (1).
staff, including social loads.	32.976.40
expenses.	4,40,15
Other Expenses.	7,613.71
TOTAL ANNUAL AMOUNT.	44.990.26
I. First and second course (2).
staff, including social loads.	38.724.47
expenses.	7.435.56
Other Expenses.	7,613.71
TOTAL ANNUAL AMOUNT.	53,773.74
II. Third and fourth courses.
staff, including social loads.	43,887.73
expenses.	8.426.97
Other Expenses.	8.403.58
TOTAL ANNUAL AMOUNT.	60,718.28
BACCALAUREATE
staff, including social loads.	52,923.46
expenses.	10.161.93
Other Expenses.	9.264.21
TOTAL ANNUAL AMOUNT.	72.349.60
TRAINING CYCLES
I. Salaries of teaching staff, including social charges.
Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours.
Course.	49.144.09
Second course.	0.00
Group 2. Medium-grade training cycles of 2,000 hours.
Course.	49.144.09
Second course.	49.144.09
Group 3. Higher-grade formative cycles of 1,300 to 1,700 hours.
Course.	45.363.78
Second course.	0.00
Group 4. Training cycles of a higher grade of 2,000 hours.
Course.	45.363.78
Second course.	45.363.78
II. Variable expenses.
Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours.
Course.	6.636.31
Second course.	0.00
Group 2. Medium-grade training cycles of 2,000 hours.
Course.	6.636.31
Second course.	6.636.31
Group 3. Higher-grade formative cycles of 1,300 to 1,700 hours.
Course.	6.593.36
Second course.	0.00
Group 4. Training cycles of a higher grade of 2,000 hours.
Course.	6.593.36
Second course.	6.593.36
III. Other expenses.
Group 1. Training cycles of:
-Driving Sports Physical Activities in the Natural Environment.
-Tourist Animation.
-Decorative Personal Aesthetics.
-Environmental Chemistry.
-Dental Hygiene.
Course.	10.178.78
Second course.	2.380.58
Group 2. Training cycles of:
-Secretariat.
-Diving to Media Depth.
-Image Lab.
-Commerce.
-Commercial Management and Marketing.
-Consumer Services.
-Molery and Cerealist Industries.
-Lab.
-Manufacture of Pharmaceutical Products and Aends.
-Nursing Auxiliary Care.
-Health Documentation.
-Curtids.
-Textile Ennoblement Processes.
Course.	12.376.05
Second course.	2.380.58
Group 3. Training cycles of:
-Wood and Corcho Transformation.
-Pharmaceutical Product Manufacturing Operations.
-Plastic and Rubber Transformation Operations.
-Pasta and Paper Process Industries.
-Plastic and Rubber.
-Textile Ennoblement Operations.
Course.	14.729.24
Second course.	2.380.58
Group 4. Training cycles of:
-Encuaderns and Manipulated Paper and Carton.
-Printing in Graphic Arts.
-Foundry.
surface treatments.
-Calzado and Marroquineria.
-Production of Hilature and Fabric of Calada.
-Point Fabric Production.
-Textiles of Hilature and Fabric of Calada.
-Point Fabric Textiles.
-Glass and Transformed Manufacturing Operations.
-Making and Processing Glass Products.
Course.	17.041.30
Second course.	2.380.58
Group 5. Training cycles of:
-Realization and Work Plans.
-Personal Image Advice.
-Radiation Therapy.
-Sociocultural Animation.
-Social Integration.
Course.	10.178.78
Second course.	3.849.67
Group 6. Training cycles of:
-Olive oils and wines.
-Business Activities.
-Administrative Management.
-Gardening and Florist.
-Livestock and Animal Health Care.
-Use and Conservation of the Natural Environment.
-Natural Medium Conservation and Forest Jobs.
-Landscaping and Rural Media.
-Forest and Natural Management.
-Sociocultural and Tourist Animation.
-Marketing and Advertising.
-Management and Organization of Agricultural Companies.
-Management and Organization of Natural and Landscape Resources.
-Administration and Finance.
-Assistance to the Address.
-Fisheries and Maritime Transport.
-Litoral Navigation and Fishing.
-Maritime Transport and Height Fishing.
-Navigation, Fishing, and Maritime Transport.
-Audiovisual and Entertainment Production.
-Audiovisual, Radio, and Entertainment Production.
-Sales Management and Commercial Spaces.
-International Trade.
-Transport Management.
-Road Transport Vehicle Driving.
-Transport and Logistics.
-Masonry works.
-Concrete Works.
-Construction.
-Operation and Maintenance of Construction Machinery.
-Civil Work Projects.
-Development of Urbanistic Projects and Topographic Operations.
-Anteojeria Optical.
-Managing tourist accommodations.
-Services in restore.
-Characterization and Professional Makeup.
-Characterization.
-Aesthetic and Capillary Barber.
-Barber.
-Integral Aesthetics and Wellbeing.
-Aesthetics.
-Aesthetics and Beauty.
-Stylism and Barber Address.
-Characterization and Professional Makeup.
-Personal and Corporate Image Advice.
-Making Food Products.
-Bakery, pastry, and confectionery.
-Lab Operations.
-Network Computer Systems Administration.
-Multiplatform Application Administration.
-Development of Carpentry and Furniture Products.
-Prevention of professional risks.
-Pathological Anatomy and Citology.
-Environmental Health.
-Quality control and analysis lab.
-Industrial chemistry.
-Chemical plant.
-Dietetics.
-Image for Diagnostics.
-Clinical Diagnostic Laboratory.
-Orthopedic.
-Spelling and support products.
-prosthetic audiology.
-Emergency coordination and civil protection.
-Emergencies and civil protection.
-Health Emergencies.
-Pharmacy and Parafarmacia.
-Interpretation of the Sign Language.
-Social Integration.
-Promoting Gender Equality.
-Attention to People in Dependency Situation.
-Social Health Care.
-Child Education.
-Developing Web Applications.
-Kitchen Address.
-Tourist Information and Assistance Guide.
-Travel Agencies and Event Management.
-Restore Services Address.
-Manufacturing and Ennobling Textiles.
-Custom and Spectacle Costumes.
-Calzado and Fashion Add-ons.
-Technical Design in Textile and Skin.
-Design and Production of Calzado and Add-ons.
-Editing Projects.
Course.	9.167.25
Second course.	11.074.12
Group 7. Training cycles of:
-Agroecological production.
-Agricultural Production.
-Organization and Maintenance of Ship and Ship Machinery.
-Operation, Control, and Maintenance of Machinery and Facilities of the Buque.
-Subaquatic and Hyperbaric Operations.
-Maintenance and Control of the Ship and Ship Machinery.
-Monitoring and Control of Machines and Facilities of the Buque.
-Consumer Electronic Equipment.
-Electronic Product Development.
-Electronic Maintenance.
-Electrotechnical and Automated Systems.
-Automatic Regulation and Control Systems.
-Automation and Industrial Robotics.
-Telecommunications Facilities.
-Electrical and automatic installations.
-Microcomputer systems and networks.
-Interior Works, Decoration, and Rehabilitation.
-Construction Finishes.
-Cooking and Gastronomy.
-Avionics Maintenance.
-Education and Environmental Control.
-Dental Protheses.
-Clothing and Fashion.
-Patron and Fashion.
-Renewables.
-Electrical Central.
Course.	11.290.71
Second course.	12.887.91
Group 8. Training cycles of:
-Animation of Physical and Sports Activities.
-Failed Artist and Scenography Construction.
-Design and editing printed and multimedia publications.
-Design and Editorial Production.
-Graphic Production Design and Management.
-Production in Graphic Arts Industries.
-Image.
-Lighting, Captation, and Treatment of the Image.
-Performing Audiovisual and Entertainment Projects.
-Realization of Audiovisual and Entertainment.
-Video Disc Jockey and Sound.
-Sound in Audiovisual and Shows.
-Sound.
-3D Animations, Games, and Interactive Environments.
-Telecommunications and Informatics Systems.
-Telecom and Computer Systems.
-Conformed by Metal and Polymer Molding.
-Production Programming in Metal and Polymer Molding.
-Production by Foundry and Pulvmetallurgy.
-Production programming in mechanical manufacturing.
-Design in mechanical manufacturing.
-Installation and Furnishing.
-Custom manufacturing and installation of Wood and Furniture.
-Design and Furnishing.
-Carpentry and Furniture.
-Wood and Furniture Production.
-Refrigeration and Climatization Facilities.
-Heat Production Facilities.
-Termic and Fluid Facility Project Development.
-Maintenance of Thermal and Fluid Installations.
-Body.
-Electromechanical machinery.
-Auto-vehicle electromechanical.
-Automotive.
-Natural Stone.
-Excavations and Probes.
-Aeromechanical Maintenance.
Efficiency and Thermal Solar Energy.
Course.	13.279.90
Second course.	14.733.80
Group 9. Training cycles of:
-Aquaculture Cultures.
-Aquaculture.
-Aquaculture Production.
-Viviculture.
-Digital Preprint.
-Preprint in Graphic Arts.
-Postimppressure and Graphic Finishes.
-Graphic Printing.
-Jewelry.
-Mechanized.
-Welding and Calderery.
-Metal Constructions.
-Quality Processes in the Food Industry.
-Installation and Mantenim. Electromechanical of Machinery and Line Driving.
-Electromechanical Maintenance.
-Maintenance Of Railway Rolling Stock.
-Railway Maintenance.
-Industrial Mechatronics.
-Industrial Equipment Maintenance.
-Manufacturing Ceramics Products.
-Developing and Manufacturing Ceramics Products.
Course.	15.361.16
Second course.	16.471.77
BASIC PROFESSIONAL TRAINING
I. Teacher salaries, including social charges (first and second courses).	49.144.09
II. Variable expenses (first and second course).	6.636.31
III. OTHER EXPENSES (first and second courses):
-Administrative Services.	9.108.62
-Agrogardening and floral compositions.	9.671.45
-Agricultural Activities.	9.671.45
-Forest Aprovements.	9.671.45
-Graphic Arts.	11.141.53
-Commercial services.	9.108.62
-Reformation and maintenance of buildings.	9.671.45
-Electricity and electronics.	9.671.45
-Manufacturing and mounting.	11.937.35
-Cooking and restoring.	9.671.45
-Accommodation and Laundry.	9.066.98
-Hairdressing and aesthetics.	8.602.58
-Food industries.	8.602.58
-Informatics and communications.	10.880.38
-Office Informatics.	10.880.38
-Carpentry and furniture.	10.505.14
-Fishing Activities.	11.937.35
-Fixing and repairing textile and skin items.	8.602.58
-Tapestry and cutlery.	8.602.58
-Vehicle maintenance.	10.505.14
-Glass and pottery.	11.937.35
INITIAL PROFESSIONAL QUALIFICATION PROGRAMS (3)
I. Teaching staff salaries, including social charges.	49.144.09
II. Variable expenses.	6.636.31
III. Other Expenses.	7,820.00
TOTAL ANNUAL AMOUNT.	63,600,40

(1) To the teachers who give 1. º and 2. courses of compulsory secondary education, the Educational Administrations will pay in 2015 the same amount of the supplement that for this purpose the teachers of the public teaching are paid.

(2) To graduates who give 1. º and 2. courses of compulsory secondary education will be applied to the indicated module.

(3) With an exceptional nature, lessons can be drawn from initial vocational qualification programmes, provided that these lessons correspond to the second course of a programme of two academic courses initiated in the academic year 2013/2014 and include, in addition to the voluntary modules, specific modules associated with a level 1 qualification of the National Catalogue of Professional Qualifications.

(*) The Autonomous Communities will be able to adapt the modules of Supplementary Personnel of Special Education to the requirements deriving from the regulations applicable in each of them.

ANNEX V

Economic modules for distribution of public funds to support Concerted Centers located in the autonomous cities of Ceuta and Melilla

According to the provisions of Article 15 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 1 January and until 31 December 2015, as follows:

	Euros
CHILD EDUCATION
/Unit Relationship: 1 ,17:1.
staff, including social loads.	33,669.73
expenses.	3.740.29
Other Expenses.	6.587.97
TOTAL ANNUAL AMOUNT.	43,997,99
PRIMARY EDUCATION
/unit relationship: 1 ,17:1.
staff, including social loads.	33,669.73
expenses.	3.740.29
Other Expenses.	6.587.97
TOTAL ANNUAL AMOUNT.	43,997,99
MANDATORY SECONDARY EDUCATION
I. First and Second Course:
/Unit Relationship: 1 ,49:1.
staff, including social loads.	43,027.48
expenses.	4,40,15
Other Expenses.	8.564.39
TOTAL ANNUAL AMOUNT.	55.992.02
I. First and Second Course:
/Unit Relationship: 1 ,49:1.
staff, including social loads.	48.540.33
expenses.	7.609.82
Other Expenses.	8.564.39
TOTAL ANNUAL AMOUNT.	64,714.54
II. Third and fourth courses.
/unit relationship: 1 ,65:1.
staff, including social loads.	53,752.72
expenses.	8.426.98
Other Expenses.	9.452.85
TOTAL ANNUAL AMOUNT.	71,632.55
BASIC PROFESSIONAL TRAINING
Services
and Second Course:
/Unit Relationship: 1 ,20:1.
staff, including social loads.	49.144.09
expenses.	8.426.98
Other Expenses.	9.452.85
TOTAL ANNUAL AMOUNT.	67.023.92

The amount of the component of the module of "Other expenses" for the units agreed in the teaching of Child Education, Primary Education, Compulsory Secondary Education and Basic Vocational Training will be increased by 1,181.09 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.

To the teachers who give 1. º and 2. Courses of compulsory secondary education, the same amount will be paid in 2015 for the teachers of the same courses in the public centers.

To graduates who provide 1. º and 2. courses of compulsory secondary education, this module will be applied to them.

ANNEX VI

National University of Distance Education (UNED) staff costs

According to the provisions of Article 16 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. (151.41).

staff (official and contracted) - Thousands of euros	Non-teaching staff (fixed official and labor) - Thousands of euros
55.574.64	26.909.36

ANNEX VII

Embeddable credit remnants in the financial year 2015

They may be incorporated in the appropriations for the financial year, the remaining remaining:

(a) Credit 15.27.942A.761 "To mitigate damage caused by forest fires and other natural disasters in several CC.AA."

(b) Those of loans 19.291M.01,628 and 19.291M.01,638 "Cumulative Union Heritage".

(c) Those of loans 20.423M.101,771 and 20.457M.101,751 for economic reactivation of coal mining districts.

(d) Credit balances that may occur at the end of the financial year 2014 in the credit supplement provided for in Article 3 of Royal Decree Law 14/2014 of 7 November 2014, granting extraordinary credits and credit supplements to finance actions of different Ministerial Departments, corresponding to budget implementation 23.01.451O.227.06 with a ceiling of EUR 700,000.

e) Those of the appropriations 23.04.456M.772 "Plan PIMA Transportes".

(f) Those of the loans 23.08.456B.770 "Environment Action Plan PIMA Aire, 3 R.D. 128/2014".

g) Those of the credits 23.08.456B.771 "Impulse Plan to Environment PIMA Air 4".

h) The incorporation into the budget of the National Institute of Health Management is authorized, in order to meet the needs arising from the outbreak of Ebola in Spain, of the remaining credit of that managing body entered in 2014 for the financing of the expenses to be carried out for this purpose, through the Royal Decree-Law 14/2014, of 7 November, for which extraordinary credits and credit supplements are granted in order to finance performances of different Ministries.

i) In Section 33, those from the Interterritorial Compensation Funds, in the terms laid down in Law 22/2001, of 27 December.

(j) Those in Section 36, arising from transfers made as a result of the Real Decrees of services transfers.

ANNEX VIII

Administrative public sector entities

Sepharad-Israel Center Consortium.

The Arab House Consortium and its International Institute of Arab and Muslim World Studies.

Consortium House of the Mediterranean.

Casa Africa Consortium.

Pia de los Santos Lieux.

University Center of Defense at the General Academy of the Air of San Javier.

University Center of Defense at the Military General Academy of Zaragoza.

University Center of Defense at the Naval Naval School in Marin.

University Center of Defense in the Madrid Defense Schools Group.

Consortium of Logistics, Business, Technological, Environmental and Services Activities of the Bay of Cadiz, Aletas Consortium.

Consortium of the Canary Special Zone (CZEC).

University Center of the Civil Guard.

Prison Work and Training for Employment.

Consortium Research Institute on Climate Change in Zaragoza.

Consortium for the Equipment and Exploitation of the Underground Laboratory of Canfranc.

Consortium for the Creation, Construction, Equipment and Exploitation of Barcelona. Supercomputing Center-National Supercomputing Center.

CIBER Consortium for the Thematic Area of Neurodegenerative Diseases.

Center for Biomedical Research in Network (CIBER).

Consortium Institute of Astrophysics of the Canary Islands.

National Securities Market Commission (CNMV).

ANNEX IX

Business Public Entities and other public bodies

ADIF-High Speed.

Railway Infrastructure Manager (ADIF).

Center for Technological and Industrial Development (CDTI).

Insurance Compensation Consortium (CCS).

Consorcio de la Zona Franca de Cádiz.

Consorcio de la Zona Franca de Gran Canaria.

Consorcio de la Zona Franca de Santa Cruz de Tenerife.

Consorcio de la Zona Franca de Vigo.

ENAIR.

Public entity RTVE in liquidation.

Red.es Enterprise Public Entity (RED.ES).

National Currency and Timbre Factory-Royal Mint (FNMT-RCM).

Fund for Bank Ordered Restructuring (FROB).

Official Credit Institute (ICO).

ICEX Spain Export and Investments (ICEX).

Institute for Energy Diversification and Savings (IDAE).

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 X

State foundations

AENA Foundation.

National Agency for Quality Assessment and Accreditation (ANECA).

Biodiversity Foundation.

Center for Economic and Commercial Studies (CECO).

Center for Neurological Disease Research (CIEN).

Fundación Nacional de Investigaciones Cardiovascular Carlos III (CNIC).

Carlos III National Cancer Research Center Foundation (CNIO).

Fundación Nacional de Referencia de Aplicación de las Tecnologías de la Información y la Comunicación Basadas en Fuentes Apladas (CENATIC).

Fundación Centro Nacional del Vidrio.

Fundación Centro Technological Agroalimentación de Lugo (CETAL).

City of Energy Foundation (EN).

Thyssen-Bornemisza Collection Foundation.

Foundation of the Spanish Railways.

Royal Theatre Foundation.

ENRESA Foundation.

Foundation School of Industrial Organization.

Spanish Foundation for Science and Technology.

Spanish Foundation for International Cooperation, Health and Social Policy (CSAI).

General Foundation of the UNED.

Ibero-American Foundation for the Promotion of Culture and the Sea Sciences

ICO Foundation.

Fundación Instituto de Cultura Gitana.

Fundación Instituto Iberoamericano de Mercado de Valores.

International Foundation and for Latin America Administration and Public Policy.

The Santa Barbara Disabled Workers ' Foundation.

Lazaro Galdiano Museum Foundation.

Environmental Observatory Foundation of the Port of Granadilla.

Fundación Observatorio Español de Acuicultura.

Foundation for the Prevention of Occupational Risks.

Foundation for International Projection of Spanish Universities (UNIVERSIDAD.ES).

Pluralism and Coexistence Foundation.

Student Residence Foundation.

SEPI Foundation.

Interconfederal Mediation and Arbitration Service Foundation (SIMA).

Tripartite Foundation for Training in Employment.

Victims of Terrorism Foundation.

ANNEX XI

Funds without legal personality

Development Promotion Fund.

Cooperation Fund for Water and Sanitation.

Food Guarantee Fund.

State Local Investment Fund.

State Fund for Employment and Local Sustainability.

Autonomous Liquidity Fund.

Fund for the financing of payments to providers 2.

Financial Fund for the Modernization of Tourism Infrastructure (FOMIT).

Fund to support the diversification of the Fisheries and Aquaculture Sector.

Carbon Fund for a Sustainable Economy

Support Fund for the Promotion and Development of Infrastructure and Services of the Autonomy and Care System (FAAD).

Overseas Investment Fund (FIEX).

Investment Fund in the External Small and Medium-sized Enterprises (FONSME).

Internal Trade Aid Fund (FACI).

Fund for the Internationalization of the Company.

The Risk Reserve Fund for Internationalization.

ANNEX XII

Bonuses applicable in ports of general interest to the occupancy, ship, passenger and merchandise rates

[Tables omitted. Refer to the original PDF document]

ANNEX XIII

Spanish historical heritage assets

In accordance with the provisions of this Law, the additional fiftieth second of this Law is specified below the assets of the Historical Heritage to which it is applicable.

Group I. Unique assets declared World Heritage.

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).

Doñana National Park (1994).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

-Los Molinos I (Velez Blanco, Almeria).

-Los Molinos II (Velez Blanco, Almeria).

-Gabar (Velez Blanco, Almeria).

-Abrigo Central de Tello (Velez Blanco, Almeria).

-Abrigo de 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).

-Palacio de la Aljaferia (Zaragoza).

-Seo de San Salvador (Zaragoza).

-St. Paul's Church (Zaragoza).

-Church of Santa Maria (Tobed).

-Church of Santa Tecla (Cervera de la Cañada).

-Santa Maria Collegiata (Calatayud).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

-Cave of the Source of the Trucho (Asque, Colunga, Huesca).

-I open the polishing plane (Caspe, Zaragoza).

-Cave of the Chopo (Obon, Teruel).

-Abrigo de Santa Ana I (Castilonroy, Huesca).

-Abrigos del Enjunto de las tajadas de 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.

Balearic Islands

Cultural Landscape of the Serra de Tramuntana (June 2011).

Canary Islands

Garajonay National Park. Gomera (December 1986).

Teide National Park. Tenerife (June 2007).

Cantabria

Altamira Cave. Santillana del Mar (December 1985).

Enlargement: The Cave of Altamira and the Rupestre Art of the Cantabrian Cornisa (June 2008).

Castilla y León

Burgos Cathedral (November 1984).

Extramural Churches of Avila (December 1985):

-San Pedro.

-St. Vincent.

-San Segundo.

-San Andrés.

Las Medulas, León (December 1997).

The Archaeological Site of the Sierra de Atapuerca (December 2000).

Goods included in the Camino de Santiago (December 1993):

-Church of San Juan de Ortega.

-Monastery of San Zoilo, Carrión de los Condes, Palencia.

-Church Church of San Isidoro, Leon.

Prehistoric Rupestre Art Fields of the Coa Valley and Green Siega (2010).

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 of Villar del Humo, in the municipality of Villar del Humo (Cuenca).

Mercury Heritage: Almaden e Idrija (June 2012).

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).

Hospital de San Pau de 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).

-Conjunt Abrics d' Ermites de la Serra de la Pietat (Ulldecona, El Montsia).

-Cova dels Vilasos o dels Vilars (Os de Balaguer, La Noguera).

-Cabra Feixet (el 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 Assembly 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 shovel in O ' Cmós, Lugo.

-Monastery of Samos, Lugo.

-Rural Nucleus, Church and Medieval Bridge of Leboreiro, Melide, La Coruña.

-Tower of Hercules (June 2009).

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):

-Barring of the Grajos (Cieza).

-Monte Arbi (Yecla).

-Cañaica del Calar (Moratalla).

-La Risca (Moratalla).

-Abrigo del Milano (Mula).

Navarra

Goods included in the Camino de Santiago (December 1993):

-San Pedro de la 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):

-Church of Santiago, Logroño.

-Imperial Church of Santa Maria de Palacio, Logroño.

-Church of the Assumption of Our Lady, Navarrete.

Basque Country

Vizcaya Bridge (July 2006).

Valencia

La Lonja de Valencia, Valencia (December 1996).

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).

-Gallery Alta de la Masia (Morella, Castellón).

-Las Cuevas de la 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. Ex-Catedral.

Baeza, Jaen. The Nativity of Our Lady. Ex-Catedral.

Aragon

Huesca. Cathedral of the Transfiguration of the Lord.

Teruel. El Salvador. Barrack. Cathedral.

Barbastro, Huesca. Santa Maria Cathedral

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. Cathedral of Santa Maria de Ibiza.

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.

Sagrada Familia, Barcelona.

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. Ex-Catedral.

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

Archaeological site of Madinat Al-Zahra (Córdoba).

Aragon

The Cardboard of Our Lady of Classroom dei in Penaflor (Zaragoza).

Asturias

Monastery of San Salvador de Cornellana. Rooms.

Balearic Islands

La Lonja de Palma.

Canary Islands

Archaeological Zone (Santa Lucia de Tirajana, Gran Canaria).

Cantabria

Pontifical University of Comillas.

Castilla-La Mancha

The archaeological site of La Vega Baja de Toledo.

Castilla y León

Cardboard of Miraflores (Burgos).

Catalonia

Empuries field.

Extremadura

Monastery of Guadalupe (Cáceres).

Galicia

Monasterio de San Salvador de Celanova (Ourense).

Madrid

Punonviso Castle (Torrejón de Velasco).

Murcia

Roman Amphitheatre of Cartagena and Archaeological Yacimiento de San Esteban.

Navarra

Leyre Monastery in Yesa.

Basque Country

Salinas de Anana (Anana, Alava).

La Rioja

Castillo de Leiva (La Rioja).

Valencia

Monastery of Santa Maria de la Valldiga in Simat de Valldiga (Valencia) and Cartuja de Vall de Crist in Altura (Castellón).

Ceuta

Neomeomeeval Fortines and 11th Century Caliphal Gate.

Melilla

Fort of Victoria Chica and Fuerte del Rosario.

ANNEX XIV

Scientific and technical infrastructures

Scientific and technical infrastructures referred to in the additional fiftieth second of this Law.

-Gran Telescopio Canarias.

-Observatories of the Canary Islands (Teide and Roque de los Muchachos).

-Astronomical Observatory of High Calar.

-IRAM 30M Radiotelescope.

-The Astronomical Center of Yebes.

-Javwire Astrophysical Observatory.

-Coastal Observation System of the Balearic Islands.

-Ocean Platform of the Canary Islands.

-Supercomputers Mare Nostrum, nodes of the Spanish Supercomputing Network (MinoTaurus, Magerit, Altamira, LaPalma, Tirant, Atlante, Picasso, Caesar Augusta), Supercomputer Finis Terrae e Infrastructures de computación del Consorci de Serveis Universitaris de Catalunya.

-Ship of Oceanographic Research (BIO) Hesperides, Ships of Oceanographic Research (BIOs) of FLOTPOL (IEO-CSIC): Sarmiento de Gamboa, Ramón Margalef, Ángeles Alváriño, García del Cid, Mytilus, Lura, José M. ª Navaz, José Rioja, Francisco de Paula Navarro, BIO Bédéb.

-Integrated White Room of Micro and Nanofabrication of the National Center for Microelectronics; Infrastructure of Micro and Nano Manufacturing of the Center of Nanophotonics Technology and the Technology Center of the Institute of Opto-Electronic Systems of the Polytechnic University of Madrid.

-Spanish Antarctic Base Juan Carlos I and Spanish Antarctic Base Gabriel de Castilla.

-Gran Tanque de Ingeniería Marítima de Cantabria e Infraestructuras Integrated Coastal for Experimentation and Simulation of the Universitat Politécnica de Catalunya.

-National Center for Electronic Microscopy of the Complutense University of Madrid and Laboratory of Advanced Microscopy of the University of Zaragoza.

-Platforms of bioengineering, biomaterials and nanomedicine of the CIBER and pre-clinical infrastructures and development of technologies of minimal invasion Jesus Uson.

-CNAG sequencing platform and the Omic Science Center's Metabolomics Platform.

-CISA High Biological Safety Laboratory and CRESA's High Biological Safety Laboratory.

-CNIC Advanced Translational Image Infrastructure and CIC-biomaGUNE Molecular and Functional Image Platform.

-ALBA synchrotron.

-Donana Biological Reserve.

-Almería Solar Platform.

-Stellarator TJ-II and TechnoFusion laboratories.

-Canfranc Underground Laboratory.

-INTA's Air Research Platforms.

-Geocronology laboratories and characterization of archaeological and geological materials of CENIEH.

-Laboratory of Nuclear Magnetic Resonance of the University of Barcelona.

-CLPU Laser Systems.

-National Accelerator Center.

-Red Academica and Spanish Research Network RedIRIS.

[Summaries of revenue and expenses omitted. Refer to the original PDF document]