Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, provides, in its first provision, that the Autonomous Communities and Local Corporations may ask the State for access to extraordinary measures to support liquidity.

In the framework of this provision, there are several mechanisms that since 2012 the State has launched, as are the Fund for the financing of payments to suppliers, the Autonomous Liquidity Fund or the measures extraordinary support for municipalities with financial problems. All of them with the common objective of providing liquidity both to the Autonomous Communities and to the Local Entities so that they could face their obligations to pay in a time of economic difficulty in exchange for the fulfillment of a set of fiscal and financial conditions that have helped enable them to meet the objectives of fiscal consolidation and ensure the sustainability of public accounts.

These short-term measures have been accompanied by structural reforms in the functioning of the administrations, such as the Organic Law 9/2013 of 20 December, controlling the commercial debt in the public sector or the Law 25/2013, of December 27, of impulse of the electronic invoice and creation of the accounting record of invoices in the Public Sector, that have established permanent tools of monitoring, reduction and control of the commercial debt and of the execution of the public budget. All this as new bases that also contribute to improve the ability of the Administrations to meet their present and future spending commitments. In short, their financial sustainability has been improved.

The effort to meet the fiscal consolidation objectives and the implementation of the reform package described along with other structural reforms has allowed the path of economic growth to return and build confidence in the Spanish economy, which is being translated into lower financing costs in the markets. This positive result must be shared by the whole of the public administrations that are making efforts to reduce the public deficit and structural reforms, so these financial savings must be carried forward. contributing to fiscal consolidation.

The objective of this royal decree-law, therefore, is twofold. On the one hand, it puts in place new mechanisms that will allow the sharing of financial savings among all the administrations, to prioritize the attention of social spending, to continue helping the administrations with greater difficulties of financing and (i) to encourage those who have managed to overcome them, and on the other hand, the number of funds created to finance liquidity support mechanisms is simplified and reduced, improving the efficiency of their management.

Among the new mechanisms that are created, attention to social spending is a priority. Sufficient funding for social expenditure is a decisive guarantee for the proper provision of essential public services, such as education, health and social services, the basic pillars of a social state and democratic rule of law.

Social spending is the most important management tool for contributing to the achievement of equal opportunities and is therefore a priority in the spending policies of all public administrations. In this sense, the reform in the regulation of the local regime operated by Law 27/2013, of December 27, of rationalization and sustainability of the Local Administration, reordered the map of division of competences between the Autonomous Communities and the Entities that make up the Local Administration, on the basis of the principle "one Administration a competition", paying special attention to a better delimitation of competences in social matter and to guarantee their adequate financing These are essential public services.

Precisely, in this framework of improvement of the legal guarantees and financing of these services, Article 57a of Law 7/1985, of 2 April, Regulatory of the Bases of the Local Regime, included by Law 27/2013, 27 of In December, it lays down the obligation for conventions to be signed by the Autonomous Communities with the Local Authorities and the delegation of powers they carry out, involving financial obligations or payment commitments made by them. Autonomous Communities, include a clause guaranteeing the fulfilment of these commitments, consistent with the possible retention of funding system resources if there are non-compliances.

With the aim of deepening the guarantees of social spending, not only are short-term measures adopted to help the Autonomous Communities cancel their outstanding debt at 31 December 2014 due to agreements signed by the government. with Local Authorities in the field of social expenditure and other transfers in this field, such as the creation of a new liquidity support mechanism, the Social Fund, but also a set of structural reforms to enable the future of education, health services and the social services provided by the Local entities, such as the administration closest to the citizen, have adequate funding.

On the other hand, an electronic record of agreements is created that will allow to follow up on what agreements the Autonomous Communities and the Local Entities have signed and in force to be able to verify the compliance of the Law 7/1985 of 2 April, in particular Article 57a. Thus, if the non-compliance with the payment obligations arising from those conventions occurs, where appropriate, the resources of the financing system may be retained by knowing the legal source of the obligations arising out of the obligations. With the implementation of this retention procedure, regulated in this royal decree-law, adequate funding of essential public services will be ensured, reinforcing the commitment to their proper delivery.

The actual decree-law consists of fifty-six articles, eighteen additional provisions, a repeal provision, and nine final provisions, and is structured in four Titles.

Title I of General Provisions and the Common Legal Regime of the Funds determines, in Chapter I, the subjective and objective scope of the Fund for the Financing of Autonomous Communities and the Fund to Finance Entities Local, as well as the guiding principles that will inform them for their proper functioning. Among the principles is the principle of financial prudence for the management of which the General Secretariat of the Treasury and Financial Policy will have the necessary resources. The effective management of these mechanisms requires minimum requirements for transparency in information and financial prudence, reserving the State the retention of resources of the systems of financing of the Territorial Administrations in case of non-compliance.

In Chapter II, the Financing Fund for Autonomous Communities and the Financing Fund for Local Entities are created. These Funds are structured in differentiated compartments to accommodate the financial needs of these Administrations, which have the consideration of additional financing mechanism under the provisions of the provision. The first part of the Organic Law 2/2012 of 27 April. The system of integration of the existing mechanisms into the new Funds is also established and specific compartments are created with graduated conditions and obligations under the financial needs to be covered and degree of compliance with the objectives of budgetary stability, public debt and periods of payment to suppliers. It is also regulated by its membership, its financial management through the Official Credit Institute, the form of concertation of the credit operations, the resources with which they will be provided and their form of recruitment.

Title II of the Fund for the Financing of Autonomous Communities, regulates in a comprehensive and expanded way the additional financing mechanisms put in place for the Autonomous Communities and establishes the characteristics and conditions of the compartments Financial Facility, Autonomous Liquidity Fund and Social Fund in which it is structured. In addition, the Fund is included in the Fund for the Financing of Payments to Suppliers, to which the existing credit operations with the Autonomous Communities under the extinct Fund for the Fund are attached. Financing of Payments to Providers 2.

Chapter I establishes the regime and conditions applicable to the Financial Facility, which is intended to extend the benefits associated with the mechanisms to those Autonomous Communities that meet the objectives of stability. The budget and the public debt have managed to control the delay in the payment of the commercial debt. In doing so, as an advantage for those who have met the objectives, the budgetary efforts and the structural reforms undertaken are allowed to be accompanied by the reduction of the funding costs that the mechanisms entail. The accession to this compartment that does not exclude the Autonomous Communities that are attached to any other liquidity mechanism at the entry into force of this royal decree-law does not require the approval of an adjustment plan and carries the acceptance of general application information obligations.

Chapter II refers to the Autonomous Liquidity Fund, a direct successor to the currently existing and regulated namesake Fund in Royal Decree-Law 21/2012 of July 13. This compartment shall be attached to the Autonomous Communities currently attached to the Fund for the Autonomic Liquidity so far and the Autonomous Communities which do not comply with the average period of payment to suppliers in accordance with the provisions of the the first provision of the Organic Law 2/2012 of 27 April. In Section 1, its scope, the procedure for accession and the regulation of concertation of credit operations are regulated, and in Section 2 the fiscal and financial conditions to be met by the Autonomous Communities, the rules of procedure concerning the monitoring of the adjustment plans associated with this compartment and the control actions by the various responsible bodies.

Your Chapter III is referring to the Social Fund and the social spending retention procedures.

In its section 1, the Social Fund is set up as a mechanism to support the liquidity of the Autonomous Communities, of a temporary and voluntary nature, in accordance with the provisions of the first provision of the Law Organic 2/2012, of 27 April, the allocation of which will finance the Autonomous Communities the payment of the outstanding obligations with the Local Entities that are due, liquid and enforceable at 31 December 2014 and which result from agreements signed in the field of social expenditure and other transfers in this field.

Section 2, referring to the outstanding obligations of payment of 31 December 2014 arising from those agreements and transfers, regulates the way in which those obligations are to be cancelled in the case of the Communities. Autonomous regions which do not join the Social Fund, in this section the procedure for withholding or deduction of resources provided for this purpose in the additional provision 8. of the Organic Law 8/1980 of 22 September of the Financing of the Autonomous Communities, in order to pay under the withheld resources the aforementioned obligations.

In section 3, the procedure and the conditions for the retention of the resources of the financing schemes of the Autonomous Communities are regulated for the direct payment by the State, in charge of the resources retained, in the case of non-compliance by the Autonomous Communities of the payment obligations arising from regional rules which delegate powers to social expenditure and agreements concluded in that area, in accordance with the guarantee clause provided for in Article 57a of Law 7/1985 of 2 April. This section, as stated in the fifth additional provision of this Royal Decree-Law, will apply to the procedures which aim to render the guarantee clause effective in all other matters, as long as the the Order of the Minister of Finance and Public Administrations referred to in Article 57a (3) of Law 7/1985 of 2 April is not approved.

Title III regulates the Fund for Local Entities which is subdivided into three compartments: the Management Fund, the Economic Momentum Fund and the Settlement Fund for the Financing of Payments to Suppliers of Local entities, with the regulation of the first two in the two chapters of which this title consists.

Chapter I on the Management Fund has three sections: the first contains the general provisions governing the said compartment; the second covers the financial and fiscal conditionality to which they must compliance with the Local Entities that adhere to that, and, the third, collects the actions of monitoring and control of the commitments that the local entities acquire. (a) the extent to which a financial risk is defined in this standard or which cannot be refinanced by credit operations under the conditions of financial prudence which are subject to the conditions laid down in this Regulation; are fixed. The local authorities also integrate the Local Entities that persistently fail to meet the maximum payment deadline set in the late payment regulations. The second section regulates financial and fiscal conditionality, the latter being of different intensity according to the assumptions that make up the subjective scope of the Sorting Fund compartment, requiring greater conditionality for the (a) municipalities in a situation of financial risk and lower cross-compliance to which they cannot refinance their loans on the basis of financial prudential criteria. The third rules concerning the monitoring of the adjustment plans and the control actions that could be requested from the General Intervention of the State Administration are set out in Section 3.

Chapter II regulates the Economic Impult Fund compartment, with a structure similar to that mentioned for the previous compartment. This defines the subjective and objective areas, being able to adhere to the Local Entities that are in a sound financial position, with compliance with the objectives and limits established by the regulations of budgetary stability and financial sustainability or the regulatory of local farms.

Accession will occur upon request from the Local Entities, which will have to meet their financial needs in order to cover the maturities of the principal of long-term loans that have been formalized or formalise, in accordance with financial prudential criteria to be fixed, to finance financially sustainable investments, or for the financing of investment projects deemed to be relevant under the Agreement which, if necessary, the Government's Delegation for Economic Affairs. In these cases, the attached Local Entity will also subscribe to the corresponding credit operation with the State, which will manage the payment of long-term loan maturities.

Title IV on the creation and operation of the electronic register of conventions provides for the creation of such a register in which information on the agreements signed between Autonomous Communities and Entities must be collected. Premises involving financial obligations or payment commitments by the Autonomous Communities in accordance with Article 57a of Law 7/1985 of 2 April, the local financial controller being responsible for providing this information. In addition, the minimum content to be included in the register is also provided for.

With regard to the reasons of extraordinary and urgent need for the measures included in the four titles of the present royal decree, the same are based on the need for the imminent start of the new financial year. The Commission has been able to implement the necessary measures to alleviate the financing needs of the Autonomous Communities and Local Authorities, to carry out the financial savings obtained and to avoid the risk of their sustainability. financial. This ensures that the new Funds can be operational from the beginning of the year, providing security for the funds allocated to the resources that will be able to plan their management more safely. At the same time, the solution of continuity between existing and new mechanisms is avoided.

In the additional provisions first to eighth, various aspects are collected, among others, the specialties of the application of this royal decree to the Autonomous Community of the Basque Country and to the Community of Navarra, the period for registration in the electronic register of the conventions in force at the entry into force of this Royal Decree-law, the date of the first application of the retention procedure under the third section of the Chapter III of Title II and its transitional application in other areas other than social expenditure, the the provision of resources for the funding of the Fund for Autonomous Communities and the Financing Fund for Local Entities and the deadlines for applying for access to the mechanisms for 2015.

By the additional provision novena, considering the favorable economic conjuncture and the foreseeable budget closure of 2014 with positive sign, the special rules for the destination of the surplus are extended for the year 2015 budget, provided for in the Sixth Additional Provision of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, in order to allow the local entities to be financially healthy to allocate part of the surplus to finance financially sustainable investments, in addition to write down financial debt.

The measure proposed in the additional provision tenth pursues the deferral of the amounts to be returned by the local authorities, as a result of the definitive liquidation of the participation in the State taxes for the financial year 2013, irrespective of the financing model (general model of variables or model of transfer of the yield of certain state taxes plus a supplementary financing fund).

It is considered essential to make the repayment of the debtor balance of the 2013 settlement of the local entities more flexible, enabling the same procedure as for the negative liquidations of 2008 and 2009 with a deadline of return of 120 monthly payments, starting in January 2015, provided that it is requested by the local authorities concerned and complying with similar requirements as those established for the return of the negative settlements of 2008 and 2009.

In the additional provision eleventh and in the third final the assumption by the State of the cost of the returns of the Retail Sales Tax of Certain Hydrocarbons derived from the judgment of the CJEU is established. of 27 February 2014.

By the additional provisions twelfth to sixteenth, the maximum period for the release of the digital dividend is extended.

International, European and national institutions have determined that the 790 MHz to 862 MHz frequency band or digital dividend band, so far used for the provision of television audiovisual services, will be primarily for the provision of advanced electronic communications services.

At national level, Law 2/2011 of 4 March of Sustainable Economy, in Article 51, established that the frequency band 790 MHz to 862 MHz will be mainly used for the provision of advanced communications services. electronic, in line with harmonised uses to be agreed in the European Union, stating that such a band should be free to be assigned to its new uses before 1 January 2015.

The process of releasing the digital dividend was first given in Royal Decree 365/2010 of 26 March, which regulates the allocation of the multiple of Digital Terrestrial Television after the end of the The Commission will also be responsible for the implementation of the national plan for digital terrestrial television, and on certain aspects of terrestrial digital television broadcasting, and on the subject of the National Technical Plan for terrestrial digital television. release of the digital dividend.

This last royal decree includes, in particular, the changes of radio channels necessary to be able to efficiently address the process of releasing the channels affected by the digital dividend.

In this way, new radio and multiple digital channels have been planned in the aforementioned royal decree, in which the providers of the television audiovisual communication service are to carry out their broadcasts, which implies, on the one hand, that such providers must carry out the deployment of population coverage necessary to meet the objectives and deadlines for coverage required by them, and, on the other hand, that the citizens affected by the replacement of radio and multiple digital channels in a given geographical area to perform access or adaptation actions in their reception systems in order to receive digital terrestrial television services on those new radio or multiple digital channels.

Next to the date of 1 January 2015, and on the basis of the available data, it is found that the coverage actions deployed by the television audiovisual media service providers are going to to allow, in general terms, to comply with the objectives and deadlines for population coverage required by Royal Decree 805/2014 of 19 September 2014.

However, the degree of adaptation of the television reception systems of buildings affected by the frequency changes associated with the release of the digital dividend indicates that a significant proportion of the buildings, close to 50%, shall not have completed such adaptation before 1 January 2015. All this, despite the institutional support and the economic and communication effort made by the Government, as evidenced by the approval of Royal Decree 920/2014 of 31 October, which regulates the direct granting of EUR 280 million in grants to compensate, on the basis of a criterion of technological neutrality, the costs of receiving or accessing television audiovisual media services in the buildings affected by the release of the digital dividend.

In this way, if on 1 January 2015, all emissions from the radio channels of the 790 MHz to 862 MHz frequency band used by the television audiovisual media service, a party, have ceased. Significant population would not be in a position to continue to receive in their homes several of the channels that make up the offer of the television audiovisual communication service, depending on the different geographical areas in which have planned multiple digital ones.

Television audiovisual communication services are the main instrument or means of social communication through which citizens access to a large amount of information and content and it is possible to the transmission of individual opinions and public opinion, making it real and practical the fundamental freedom to communicate or receive information truthful by any means of dissemination as enshrined in Article 20.1 (d) of the Constitution, as it has

Court of Justice has consistently pointed out that the

Law 7/2010, of March 31, General of Audiovisual Communication, enshrines the right of all persons to receive plural audiovisual communication. In particular, this legal standard highlights the role of the public audiovisual communication service in achieving these objectives and configures it as an essential service of general economic interest.

For all this, it is necessary to urgently adopt the measure of extending the deadline in which to complete the full release of the digital dividend, with the objective that further progress can be made in the process of adaptation of reception systems in buildings, and ensure that a majority proportion of the population is able to have access to the full offer of television audiovisual media services.

This extension of the maximum deadline for the release of the digital dividend, which is that the television audiovisual media service providers can continue to exploit the radio channels of the digital 790 MHz to 862 MHz frequencies, is performed until 31 March 2015.

This extension of the maximum time limit for the cessation of all emissions does not change the objectives and deadlines for the coverage of providers, nor does it alter the possibility of anticipating the date for such a cessation of emissions, or the partial cessation of emissions in certain geographical areas, already provided for in Article 8.6 of Royal Decree 805/2014 of 19 September 2014. In particular, the cessation of such emissions may be anticipated in certain areas bordering other Community countries, for reasons of international coordination, in order to ensure that the Community mandate is complied with. The release of the digital dividend in Spain does not prevent the availability of such a band for non-broadcast electronic communications services in neighbouring Member States.

The extension of the maximum deadline for the cessation of emissions will mean that this frequency band will not be able to be used for the provision of mobile electronic communications services. generation or 4G.

However, it should be recalled that these latest generation or 4G mobile electronic communications services have been provided by different operators since the middle of 2013 through different frequency bands and that additional frequency bands could also be used to provide such services, without the demand for these services being even so high that it cannot be absorbed by this set of frequency bands other than the band 790 MHz to 862 MHz.

In any case, the extension of the maximum period for the release of the digital dividend that is carried out by the actual decree-law implies an alteration of the economic-financial balance of the concessions of private use. of the public radio spectrum granted in the digital dividend band or 800 MHz band by Order ITC/2508/2011 of 15 September 2011.

The economic-financial balance of these concessions is maintained through the extension of its term of validity for a number of days proportional to the days from January 1, 2015 to the date the The digital dividend frequency band shall be made available to operators of the concessions referred to above.

The determination of the extension of the period of validity of the concessions is calculated on the basis of the total amount paid for the granting of the concessions for the private use of the radio public domain in the band of 790 MHz to 862 MHz which were awarded by Order ITC/2508/2011 of 15 September 2011. In this calculation, it will be taken into account that this amount is revalued at 2 percent a year and a discount rate of 3.53 percent will be applied, which corresponds to the average of the cost of the debt before taxes of the three operators affected. As a result of this criterion, each day from 1 January 2015 to the date on which the digital dividend band is available to electronic communications operators is compensated by the extension of 1.27 days of the period of validity of the concessions, adjusting the total number of days per excess for whole quantities.

In conclusion, in the measures relating to the extension of the maximum period for the release of the digital dividend that are adopted in the present royal decree, the circumstances of extraordinary and urgent need exist that Article 86 of the Spanish Constitution requires the use of this figure of the royal decree-law. As has been stated, a significant proportion of the population that has not yet completed the adequacy of the television service reception equipment may be deprived of continuing to receive some of the digital terrestrial television channels. until such an adjustment is made, and therefore it is urgent and necessary to enable an additional period, by extending the maximum period for the release of the digital dividend, in order to enable such actions to be carried out without produces a transient loss of some television channels.

The additional seventeenth provision extends for three months the reduction of business contributions by common contingencies to Social Security for indefinite hiring.

At the beginning of 2014, the Government adopted Royal Decree-Law 3/2014 of 28 February, of urgent measures for the promotion of employment and indefinite recruitment, establishing the possibility for companies to comply with certain requirements could benefit from reductions in business contributions for social security contingencies, with the aim of speeding up job creation and contributing to the fight against duality.

The duration of the measure was initially planned until 31 December 2014 but the positive development of the indefinite procurement justifies that, by this additional provision, the extension of the measure is now agreed flat rate, on the same terms as those provided for in Royal Decree-Law 3/2014 of 28 February 2014, for companies which form contracts of an indefinite nature between 1 January 2015 and 31 March 2015.

As to the circumstances of extraordinary and urgent need required by Article 86 of the Spanish Constitution, they are justified for this additional provision both in the impending expiration, on December 31, 2014, the deadline to benefit from the measures of promotion of the indefinite hiring contained in the Royal Decree-Law 3/2014, of February 28, as in the necessity that the creation of indefinite employment and the consolidation of the economic growth continue to be a priority.

The final provision first introduces a new precept in the recast text of the Local Law Regulatory Law and modifies another. It introduces for the first time in such a regulation the principle of financial prudence to which all financial operations will be subject, which, in the future, will be formalized by the Local Entities. In addition, the precept governing the documentation that must accompany the budgets of the Local Entities is modified so that it will have to incorporate information regarding the tax benefits in local taxes and the agreements signed with the autonomous communities in the field of social expenditure.

The second final provision refers to the work of social collaboration in the field of Public Administrations. The Social Room of the Supreme Court has ratified in 2014 the change of case law initiated by judgment of 27 December 2013 on the type of collaboration activities that may be developed by the recipients of unemployment benefits for Public Administrations, under Article 213 of the Recast Text of the Social Security Act.

The provision by the Public Administrations of the human resources necessary to carry out the tasks currently being carried out through these forms of collaboration requires, by legal mandate, the prior allocation and provision of the respective posts. In order to ensure that the corresponding public services are not subject to the corresponding human resources, as long as such procedures are not complied with, it is possible for those who have already developed such cooperation to continue doing so until the completion of the perception of their benefits. In this amendment, there is an extraordinary and urgent need for an immediate solution which gives certainty and legal certainty to the administration and greater guarantees for the unemployed who are carrying out work social collaboration.

By means of the fourth final provision and with the aim of encouraging the realization and promotion of daytime tourist flights at those airports with exclusively night time, it is proposed that these airports be applied to all flights, irrespective of the time at which they operate, the rates corresponding to the operating hours, leaving the out-of-hours rates without application.

This measure encourages a better use of the country's airport infrastructure, through the realization of occasional charter operations, linked to events and holidays in season, as well as for companies air segments such as the "low cost" with different schemes or operating models. As a result of the measure, an increase in demand is estimated to be induced.

It is necessary to anticipate the entry into force of this measure because the planning of the airlines is carried out six months in advance. Therefore, since the objective of the measure is the promotion of daytime tourist flights at those airports with exclusively night time, so that it can enter into force in the summer 2015 season, immediate approval is required. of the measure.

As a rule of law is required, the only feasible solution at this time is the incorporation of the measure by means of a royal decree law.

By the fifth final provision, the recast text of the General Law on Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, is amended. For the sake of clarity and accuracy of the provisions laid down by the amendment made in Royal Decree 625/1985 of 2 April 1985 on the development of Law 31/1984 of 2 August on Unemployment Protection by the fourth final provision of the Royal Decree-Law 16/2014 of 19 December 2014 regulating the Programme for the Activation of Employment, it is necessary, in turn, to amend Article 227 of the recast text of the General Law on Social Security in order to attribute more precise to the General Treasury of the Social Security the competition to proceed to the collection in road executive of the reimbursement of the benefits unduly paid or of business liability, in accordance with the rules governing the collection of social security management.

In the 9th Final Disposition an exception is introduced to the general clause of entry into force of the royal decree-law by deferring the entry into force of the additional provision fifth to January 1, 2015. The reason for this exception is to reconcile the provisions of that additional provision with the provisions of the State Budget Law for 2015, which includes different contributions that would take precedence over those provided for in this real estate. decree-law, not to defer the entry into force of this.

In the whole and in each of the measures that are adopted, the circumstances of extraordinary and urgent need that Article 86 of the Spanish Constitution requires as budgets are, by its nature and purpose, enabling for the approval of a royal decree-law.

In its virtue, making use of the authorization contained in article 86 of the Spanish Constitution, on the proposal of the Ministers of Finance and Public Administrations, Promotion, Employment and Social Security and Industry, Energy and Tourism, after deliberation by the Council of Ministers, at its meeting on 26 December 2014, I have:

TITLE I

General provisions and common legal status of the Fund for Autonomous Communities and the Financing Fund for Local Entities

CHAPTER I

General provisions and principles

Article 1. Object.

This royal decree-law aims at the implementation of measures that guarantee the financial sustainability of the Autonomous Communities and Local Entities by creating a mechanism to support the consistent liquidity of the in two Funds, which will be structured in compartments, to meet the financial needs foreseen in this royal decree-law.

Each of the compartments of these Funds have the consideration of additional financing mechanism for those referred to in the Additional Provision of the Organic Law 2/2012 of 27 April of Budget Stability and Financial Sustainability, which will be applicable to them.

Likewise, this royal decree-law aims to create a register of agreements signed by the Autonomous Communities with the Local Entities and the determination of the conditions and procedures for the retention of the resources of the financing schemes to meet the outstanding obligations of the Local Entities in the field of social expenditure.

Article 2. Subjective scope.

For the purposes of what is foreseen in this royal decree-law is understood by Autonomous Community and Local Entity both the Administration of the Autonomous Community and the Local Entity and the other entities, agencies and entities of those, including in the general government sector, sub-sector Autonomous Communities and sub-sector Local Corporations, in accordance with the definition and delimitation of the European System of National and Regional Accounts of the European Union.

Article 3. Principle of transparency.

1. The Public Administrations attached to the compartments of the Funds provided for in this royal decree-law, must be aware of their obligations of transparency and of supply of information established in the Law Organic 2/2012, of 27 of April, and its development regulations, as well as to meet the new reporting obligations under this royal decree-law.

2. Failure to comply with the obligations of transparency and provision of information included in this royal decree-law will have the consequences provided for in Article 19 of Order HAP/2105/2012 of 1 October 2012, for which the obligations for the provision of information provided for in Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability.

Article 4. Principle of guarantee of resources.

1. The resources of the system of financing of the Autonomous Communities of the common system, adhered to or which adhere to the compartments of the Funds provided for in this royal decree-law, shall be liable to the obligations of the State, by means of (i) retention, in accordance with the provisions laid down in the eighth additional provision of the Organic Law 8/1980 of 22 September 2000, for the financing of the Autonomous Communities. All this is without the fulfilment of the obligations arising from borrowing operations with multilateral financial institutions to be affected.

2. The resources derived from the participation in the taxes of the State of the Local Entities, adhered to or that adhere to the compartments of the Funds provided for in this royal decree-law, will respond to the obligations contracted with the State, by withholding, in accordance with the provisions of the fourth additional provision of the recast text of the Law on Local Government Regulations and, where appropriate, in the development of the Act, the General Budget Law of the State. All this without the possibility of the fulfilment of the obligations arising from the borrowing operations collected, where appropriate, in an adjustment plan.

Article 5. Conditions of financial prudence.

The Autonomous Communities and Local Entities attached to one of the compartments of their respective Fund shall be subject to the conditions of financial prudence established by Resolution of the General Secretariat of the Treasury and Financial Policy in the terms established for each of the Funds ' compartments.

CHAPTER II

Creation and legal regime of the Financing Fund for Autonomous Communities and the Financing Fund for Local Entities

Article 6. Creation of the Fund for Autonomous Communities.

1. The Fund for the Financing of Autonomous Communities is created with a background of no legal personality as provided for in Article 2.2 of Law 47/2003 of 26 November, General Budget, in order to guarantee sustainability financial of the Autonomous Communities attached.

The Fund's resources will be used to formalize credit operations with the Autonomous Communities to meet their financial needs.

2. The Fund for the Financing of Autonomous Communities is structured in four compartments with its own characteristics and conditions with the following name:

a) Financial Facility.

b) Autonomous Liquidity Fund.

c) Social Fund.

d) Fund in liquidation for the Financing of Payments to the Supplier of Autonomous Communities.

3. The equity of the Autonomous Liquidity Fund created by the Royal Decree-Law 21/2012 of July 13, of liquidity measures of the Public Administrations and in the financial field, is transferred to the Fund of Financing to Autonomous Communities, to through the Autonomous Liquidity Fund, the Fund, in all its rights and obligations. This transmission takes place in unit of act on 1 January 2015.

Transmitted the equity as provided for in this article is considered to be extinguished the Autonomous Liquidity Fund.

4. The equity of the Fund for the Financing of Payments to Providers 2 for the compartments of Autonomous Communities attached to the Autonomous Liquidity Fund and Autonomous Communities not attached to the Autonomous Liquidity Fund transfers to the Fund for the Financing of Autonomous Communities, through the compartment Fund in liquidation for the Financing of the Payments to the Providers of Autonomous Communities, succeeding the Fund in all its rights and obligations. This transmission takes place in unit of act on 1 January 2015.

Transmitted the equity as provided for in this article and the following is considered to be extinguished the Fund for the Financing of Payments to Providers 2.

Article 7. Creation of the Financing Fund for Local Entities.

1. The Financing Fund is created for Local Entities with a background nature without legal personality as provided for in Article 2.2 of Law 47/2003 of 26 November, in order to ensure the financial sustainability of the Municipalities adhered to, by paying attention to their financial needs.

2. The Local Entity Financing Fund is structured in three compartments with its own characteristics and conditions under the following name:

a) Economic Boost Fund.

b) Management Fund.

c) Settlement Fund for Financing of Payments to Local Entity Providers.

3. The equity of the Fund for the Financing of Payments to Providers 2 for Local Entities is transferred to the Local Entities Financing Fund, through the compartment Fund in liquidation for the Financing of the Payments to Local Entity Providers, succeeding the Fund in all its rights and obligations. This transmission takes place in unit of act on 1 January 2015.

Transmitted the equity as provided for in this article and in the above is considered to be extinguished the Fund for Financing of Payments to Providers 2.

Article 8. Economic-financial regime of the Financing Fund for Autonomous Communities and the Financing Fund for Local Entities.

1. The budgetary, economic and financial, accounting and control arrangements of the Fund for the Financing of Autonomous Communities and the Fund for Financing to Local Entities, will be provided for in Law 47/2003 of 26 November for the funds lacking legal personality, the allocation of which is made mainly from the general budget of the State referred to in Article 2.2 of that law.

2. According to the Minister of Finance and Public Administrations, the accounting and budgetary guidelines and precise requirements that allow for differentiated monitoring of the related budgetary and accounting information will be possible. specifically to each compartment in which the Financing Fund for Autonomous Communities and the Fund for Local Entities are structured.

3. The formulation, provision, approval and accountability of the Financing Fund to Autonomous Communities and the Fund to Local Entities is the responsibility of the Secretariat of State for Public Administration.

The accountability of the accounts shall be made to the Court of Auditors through the General Intervention of the State Administration, as provided for in Articles 137 and 139 bis of Law 47/2003 of 26 November.

Article 9. Attachment.

The Financing Fund for Autonomous Communities and the Financing Fund for Local Entities will be attached to the Ministry of Finance and Public Administrations through the Secretariat of State of Administrations. Public.

Article 10. Financial management of the Financing Fund for Autonomous Communities and the Financing Fund for Local Entities.

1. The Financial Management of the Financing Fund for Autonomous Communities and the Financing Fund for Local Entities is the responsibility of the Official Credit Institute. In its virtue, among other functions, the Institute of Official Credit will formalize, in the name and representation of the Spanish Government, and on behalf of the State, the corresponding loan policies to subscribe with the Autonomous Communities and Entities Local, under the mandatory instruction of the Government's Delegation for Economic Affairs, on a proposal from the Ministry of Finance and Public Administrations. It shall also provide the services of technical instrumentation, accounting, box, paying agent, monitoring and, in general, all financial services relating to the operations authorised under the Financing Fund. Autonomous Communities and the Financing Fund for Local Entities, without prejudice to the powers of control established in Law 47/2003 of 26 November and other current regulations.

2. On the instructions of the Ministry of Finance and Public Administrations, and as the financial agent of the Funds, the Official Credit Institute may contract with those Funds the technical assistance related to the operations object of this command that will be required. The procurement procedure shall be in accordance with the specific regulatory provisions concerning the recruitment of the Institute.

3. From the Fund to the Autonomous Communities and the Financing Fund to Local Entities and prior to authorization by Agreement of the Government Delegation for Economic Affairs, the Institute of Credit will be compensated annually. Officer for the costs incurred in the development and execution of the function entrusted to him, by payment of the corresponding economic compensation.

Article 11. Credit operations concertation.

1. The Government Delegation for Economic Affairs shall agree to the allocation of the Fund to the Autonomous Communities and the Financing Fund to Local Entities by compartments as well as the maximum amounts to to be charged by the Autonomous Communities and the beneficiary Local Entities to subscribe to the corresponding credit operations.

This distribution will specify the maximum amount available to meet the intended needs of each compartment's target scope.

2. The State shall carry out credit operations from the Fund to the Autonomous Communities and the Financing Fund to Local Entities, with each of the Autonomous Communities and Local Entities that adhere, for an amount that does not may exceed the resources necessary to meet its financial needs with the limits set forth in this royal decree-law and by agreement of the Government's Delegation for Economic Affairs.

3. The financial conditions applicable to these credit operations shall be established by agreement of the Government Delegated Commission for Economic Affairs, on a proposal from the Ministry of Finance and Public Administrations and the Ministry of Economy and Competitiveness.

Article 12. Fetching the resources.

The State funding programme will incorporate the amounts derived from the borrowing operations required to finance the credit operations of the Financing Fund for the Autonomous Communities and the Fund. Funding to Local Entities, foreseen in this royal decree-law.

Article 13. Resources from the Financing Fund to Autonomous Communities and the Financing Fund to Local Entities.

1. Without prejudice to the assets received in accordance with this royal decree-law, the appropriations necessary for the fulfilment of the object and purpose of the Fund shall be entered in the General Budget Law of the State of each year. Financing to Autonomous Communities and the Financing Fund to Local Entities.

2. Income of any kind generated by the Fund to the Autonomous Communities and the Financing Fund to Local Entities, after deduction of the costs of management of the funds, as well as the resources from the Funds. depreciation of the concerted credit operations, shall be paid annually to the Public Treasury in accordance with the provisions established for that purpose by the Government's Delegated Commission for Economic Affairs Agreement.

3. However, the Government's Delegate Committee for Economic Affairs may agree that the resources accruing from the write-downs will be used to finance new credit operations to subscribe to the Autonomous Communities and Local Entities. without the need for entry into the Public Treasury, thereby reducing the necessary contributions from the General Budget of the State for the subscription of such operations.

Article 14. Extinction of the Financing Fund for Autonomous Communities and the Financing Fund for Local Entities.

The Council of Ministers, once the credit operations with the Autonomous Communities and Local Entities have been cleared, will be able to be agreed by the Royal Decree of the Government for Economic Affairs. Extinction of the Financing Fund for Autonomous Communities and the Financing Fund for Local Entities.

TITLE II

Financing for Autonomous Communities Fund

CHAPTER I

Financial Facility compartment

Article 15. Subjective scope.

1. They may accede to the Financial Facility of the Financing Fund for Autonomous Communities, those Autonomous Communities which meet the objectives of budgetary stability and public debt, in accordance with the report of Article 17 of the The Organic Law 2/2012, of 27 April, and its average period of payment to suppliers, according to the data published in the central economic-financial information of the Public Administrations, does not exceed in more than thirty days the maximum period provided for in the rules on late payment for two consecutive months from the date of updating of its treasury plan in accordance with the provisions of Article 18.4 of the Organic Law 2/2012 of 27 April.

2. The Autonomous Communities which meet the requirements referred to in the previous paragraph but who are injured after the entry into force of this royal decree into the Autonomous Liquidity Fund, may apply for accession to the Financial Facility, provided that the provisions of this Chapter are applied.

However, if an Autonomous Community had outstanding obligations to pay with the Autonomic Liquidity Fund at the entry into force of this royal decree, the Autonomous Community must comply with its adjustment plan and the remainder of the tax conditions provided for in Article 25, even if it is subject to the conditions of financial prudence laid down in the Resolution of the General Secretariat of the Treasury and Financial Policy in the terms established for the Financial Facility for the Financing Fund for Autonomous Communities.

3. Autonomous Communities which do not comply with the requirements referred to in paragraph 1 above during the financial year may be required by the Ministry of Finance and Public Administrations to join the Liquidity Fund. Autonomic. If, within the time limit set in that requirement, it is not adhered to, it shall be automatically adhered to that compartment.

Article 16. Objective scope.

Through the Financial Facility compartment the Autonomous Communities will apply for funding to:

a) The maturities corresponding to the issued values.

(b) Loan maturities granted by European institutions from which Spain is a member.

(c) Loan maturities granted by resident financial institutions.

(d) Loan maturities granted by non-resident financial institutions.

e) The financing needs of the public deficit, including those for deficit deviations from previous years to be financed.

(f) The indebtedness referred to in the Agreements of the Fiscal and Financial Policy Council to finance the annuity to be met in the current financial year to pay the negative settlements in application of the The provisions of the fourth paragraph of Law No 22/2009 of 18 December 2009 governing the system of financing of the Autonomous Communities of the common system and cities with the Statute of Autonomy and amending certain rules tax.

g) Those financial operations to be agreed by the Government's Delegation for Economic Affairs.

Article 17. Adherence to the Financial Facility.

1. The accession to this compartment of the Fund for Autonomous Communities will require the prior acceptance by the Ministry of Finance and Public Administration of the application made by the Autonomous Community and must be attached to it. the estimate of the liquidity needs of the Autonomous Community to be met in the following financial year, detailing the relationship of outstanding debt obligations associated with public debt maturities and the amount of financing allocated to the cover public deficits.

2. In July of each year the Autonomous Communities that want to meet their financing needs provided for in this chapter for the following year, must submit their application to the Ministry of Finance and Public Administrations, which will be accepted if the Autonomous Community meets the requirements laid down in Article 15. For these purposes, the report provided for in Article 17.3 of the Organic Law 2/2012 of 27 April will be taken into account in order to assess the achievement of objectives. The acceptance, in its amounts, will be subject to the allocation approved by the Government's Delegation for Economic Affairs.

Applications submitted outside the time limit referred to in the preceding paragraph shall be accepted only on the basis of the budgetary resources and the financial situation of the Autonomous Community. For these purposes, the report provided for in Article 17 (3) or (4) of the Organic Law 2/2012 of 27 April 2012, according to the last published report, shall be taken into account in order to assess the achievement of objectives.

3. Before 31 December of each year the Government's Delegation for Economic Affairs will approve the distribution of resources between the Autonomous Communities attached to cover the financing needs for the following year. included in the membership application.

4. The application shall be accepted, the Autonomous Community shall adopt an Agreement of its Governing Council or competent body, stating:

a) Your willingness to adhere to this compartment.

b) The commitment to earmark the funds received through this compartment to the funding needs approved by the Government's Delegation for Economic Affairs.

c) To comply with the provisions of this royal decree and the provisions and agreements of the Fiscal and Financial Policy Council and the Government Delegation for Economic Affairs to develop this mechanism of financing, and in particular the principle of financial prudence to which it applies and the obligations laid down in Article 19.

5. The Autonomous Community must submit to the Ministry of Finance and Public Administrations a copy of the act of accession to the Emprende platform in three and of the act of accession to the General Point of Entry of electronic invoices of the General Administration of the State.

Article 18. Credit management granted.

1. The Autonomous Community attached to this compartment shall subscribe to the corresponding credit operation with the State.

2. The State, in the name and on behalf of the Autonomous Community, shall manage, with the credit granted, the payment of the maturity of the public debt of the Autonomous Community and, where appropriate, the associated interest, through the Institute of Credit Officer, as payment agent of the Financing Fund to the Autonomous Communities.

3. The provisions of the Financial Facility for the Financing Fund for Autonomous Communities to meet their public deficit financing needs, as well as those provided for in Article 16 (f), shall be adjusted to a the timetable for tranches and shall be paid out in favour of the self-employed Communities, other than those which finance deficit deviations from previous years to be financed directly in favour of the corresponding suppliers of the Autonomous Community, in accordance with the terms laid down by the Ministry of Finance and Public administrations, through the Institute of Official Credit.

Article 19. Financial conditions and reporting obligations.

1. The Autonomous Communities attached to the financial facility compartment:

(a) They may not perform operations on securities or credit operations in the long term, except on the express authorisation of the General Secretariat of the Treasury and Financial Policy, without prejudice to the authorisation Council of Ministers, in accordance with Article 14 of the Organic Law 8/1980 of 22 September, on the Financing of the Autonomous Communities.

b) The financial terms of all of its short-term credit operations, which are not subject to authorization under the Organic Law 8/1980 of 22 September, and the Organic Law 2/2012 of 27 April, shall be communicated to the General Secretariat of the Treasury and Financial Policy. Such communication shall be accompanied by the certificate of the General Intervention of the Autonomous Community or equivalent unit on the fulfilment of the financial conditions.

2. In the event that an adjustment plan is not agreed with the Ministry of Finance and Public Administration, through its General Intervention or equivalent unit, the Autonomous Community must send the following quarterly periodicity. information:

(a) Economic and financial scenario for the current financial year and the following, in the detail of the measures taken and planned for expenditure and revenue, as well as its timing of implementation and effects.

b) Information on the management of the public sector.

CHAPTER II

Autonomous Liquidity Fund compartment

Section 1. General Provisions

Article 20. Subjective scope.

1. The Autonomous Communities attached to the Autonomous Liquidity Fund for the entry into force of this royal decree shall be immediately attached to the Fund of the Autonomous Community of the Fund to the Autonomous Communities with the cross-compliance provided for in Articles 24 and 25.

2. In accordance with the provisions of paragraph 7 of the first provision of the Organic Law 2/2012 of 27 April, the Ministry of Finance and Public Administrations propose to an Autonomous Community the entry into a mechanism. In the case of non-compliance with its average payment period, this will be carried out in the Autonomous Community Financing Fund for the Autonomous Communities.

In the event that the Autonomous Community does not submit the application for accession, it will be automatically adhered to the Autonomous Liquidity Fund and will provide an estimate of the Community's liquidity needs. Autonomous to attend to the exercise in accordance with the provisions of Article 22. In addition, the provisions of this Royal Decree-Law, the Agreements of the Fiscal and Financial Policy Council, the Agreements of the Government's Delegation for Economic Affairs, in the Program that is applicable, will be applied to it. as foreseen in any provision that develops this funding mechanism.

Article 21. Objective scope.

Through the Autonomous Liquidity Fund compartment the Autonomous Communities will apply for funding to:

a) The maturities corresponding to the issued values.

(b) Loan maturities granted by European institutions from which Spain is a member.

(c) Loan maturities granted by resident financial institutions.

(d) Loan maturities granted by non-resident financial institutions.

e) The financing needs of the public deficit, including those for deficit deviations from previous years to be financed.

(f) The indebtedness referred to in the Agreements of the Fiscal and Financial Policy Council to finance the annuity to be met in the current financial year to pay the negative settlements in application of the The provisions of the fourth paragraph of Law No 22/2009 of 18 December 2009 governing the system of financing of the Autonomous Communities of the common system and cities with the Statute of Autonomy and amending certain rules tax.

g) Those financial operations to be agreed by the Government's Delegation for Economic Affairs.

Article 22. Accession to the Autonomous Liquidity Fund.

1. Membership of the Autonomous Liquidity Fund shall require the prior acceptance by the Ministry of Finance and Public Administration of the application made by the Autonomous Community, which shall be granted in the light of the financial situation. of the same.

2. In the month of July each year, the Autonomous Communities may apply to the Ministry of Finance and Public Administration to join the Autonomous Liquidity Fund.

Together with the request, an estimate of the liquidity needs of the Autonomous Community should be provided for the following year, in accordance with the provisions of Article 21, detailing the relationship between the outstanding debt obligations associated with public debt maturities that will be subject to the financing and volume of the financing to cover the public deficit.

Applications submitted outside the time limit referred to in the first subparagraph of this paragraph shall be accepted only on the basis of the available budgetary resources and the financial situation of the Autonomous Community.

3. The application shall be accepted, the Autonomous Community shall adopt an Agreement of its Governing Council or competent body, stating its willingness to accede to this compartment and the commitment to comply with the provisions of this royal decree, the Agreements of the Fiscal and Financial Policy Council, the Agreements of the Government Delegation for Economic Affairs, in the Program that results from implementation, as well as the provision of any provision that will develop this mechanism of funding.

4. The Autonomous Community must submit to the Ministry of Finance and Public Administrations a copy of the act of accession to the Emprende platform in three and of the act of accession to the General Point of Entry of electronic invoices of the General Administration of the State.

Article 23. Credit operations concertation.

1. The amount of the operations that the State is aware of from the Autonomous Liquidity Fund compartment with each of the Autonomous Communities that will adhere, will not be able to exceed the resources necessary to meet the debt maturities. financial by the Autonomous Community and its dependent entities which are classified within the general government sector, in accordance with the definition and delimitation of the European System of Accounts, as well as the amounts necessary to finance the debt allowed by the rules of budgetary stability, with the limits to be established by the Government's Delegated Commission for Economic Affairs Agreement.

2. The State, in the name and on behalf of the Autonomous Community, shall manage, by the credit granted, the payment of the public debt maturities of the Autonomous Community, through the Institute of Official Credit as a designated payment agent. effect.

3. The provisions of the Fund for Autonomic Liquidity of the Fund to the Autonomous Communities in favour of the Autonomous Communities adhered to, in order to meet their needs for financing the public deficit, as well as the provided for in point (f) of Article 21, shall be adjusted to a timetable in instalments. The disbursement of each tranche shall be conditional upon compliance with the fiscal and financial conditions, after reporting by the Ministry of Finance and Public Administrations.

Section 2. Financial and Fiscal Conditions

Article 24. Financial conditions.

Accession to the Autonomous Liquidity Fund will entail acceptance by the Autonomous Community, as well as by its public bodies or entities that are classified within the general government sector according to the definition and delimitation of the European System of Accounts, of the following financial conditions:

(a) The liquidity provided with this compartment shall be used to meet the requirements of Article 21.

(b) They may not perform operations on securities or credit operations in the long term, except on the express authorisation of the General Secretariat of the Treasury and Financial Policy, without prejudice to the authorisation Council of Ministers, in accordance with Article 14 of the Organic Law 8/1980 of 22 September, on the Financing of the Autonomous Communities.

c) The financial conditions of short-term credit operations, which are not subject to authorization under the Organic Law 8/1980 of 22 September, and the Organic Law 2/2012 of 27 April, shall be communicated to the General Secretariat of the Treasury and Financial Policy. Such communication shall be accompanied by the certificate of the General Intervention of the Autonomous Community or equivalent unit on the fulfilment of the financial conditions.

(d) The State, in the name and on behalf of the Autonomous Community, shall manage, with the credit granted, the payment of the public debt maturities of the Autonomous Community as well as the corresponding payments to the other the financing needs of the public deficit, as well as those provided for in Article 21 (f), in the terms provided for in the Programme which is applicable, through the Institute of Official Credit, as a payment agent designated to the effect.

e) The Autonomous Community shall enter into the corresponding credit operation with the State in accordance with Articles 11 and 23.

Article 25. Tax conditions.

Accession to the Autonomous Liquidity Fund by an Autonomous Community will result in acceptance of all the following conditions:

(a) Within seven calendar days of the approval of the agreement of the Governing Council or equivalent body provided for in Article 22, the Autonomous Community shall submit and agree with the Ministry of Finance and General government a plan of adjustment consistent with the objectives of stability and public debt and the economic and financial plan which, if any, would have presented, and which would ensure the reimbursement of the amounts contributed by the Fund Financing for Autonomous Communities.

If the Autonomous Community has already approved an adjustment plan, as a result of the access to other additional mechanisms established by the State as provided for in the additional provision of the Organic Law, 2/2012, of 27 April, the Ministry of Finance and Public Administrations shall agree to the modifications that are necessary for the fulfilment of the new commitments acquired.

(b) To be subject to supervision by the Ministry of Finance and Public Administrations of the adoption and implementation of the measures provided for in the adjustment plan.

c) The adjustment plan will be unique regardless of the compartment it brings cause.

d) The lack of remission, or the unfavorable assessment of the adjustment plan, will result in the admission of the adhesion to the compartment. In addition, the above assumptions or the non-compliance with that plan will result in the application of the provisions of paragraph 5 of the first provision of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and sustainability. Financial.

e) The Autonomous Community shall send monthly, through its General Intervention or equivalent unit, to the Ministry of Finance and Public Administrations updated information on the implementation of the adjustment plan and shall to attend to any information requirement which, for these purposes, is formulated by the Ministry.

Article 26. Track adjustment plans.

1. The Ministry of Finance and Public Administrations will follow up the adjustment plans.

2. The internal control body of the Autonomous Community shall ensure the proper implementation of the adjustment plan, for which it shall carry out any necessary action and, where appropriate, record its non-adoption or non-compliance with the plan. corresponding follow-up reports to be sent to the Ministry of Finance and Public Administrations.

These reports will be taken into account by the Ministry of Finance and Public Administrations for the monitoring of adjustment plans.

3. In the event that the Ministry of Finance and Public Administrations detects risks of non-compliance or non-compliance with the measures of the adjustment plan, it will propose its modification with the adoption of new measures or the alteration of its schedule. execution, and may request the General Intervention of the State Administration to agree on the necessary actions to carry out a mission of control.

In any case, compliance with the proposed measures will condition the granting of successive loan instalments.

If the risk identified outside possible non-compliance with the payment of the maturity of the public debt, will be carried out in accordance with the provisions of the Organic Law 2/2012 of 27 April.

Article 27. Control actions.

1. When the General Intervention of the State Administration sends a mission of control, it will be aimed at making concrete the diagnosis of the financial situation of the Autonomous Community in the framework of the commitments made in the plan of adjustment, applying the control techniques and methodologies that are deemed appropriate.

2. The internal control body of the Autonomous Community shall provide all the assistance and assistance necessary for the mission of the General Intervention of the State Administration, which shall have access to all the documentation of the Community. Autonomous, for the good performance of its functions.

3. Within one month of the commencement of the control mission, the General Intervention of the State Administration shall issue a report on the financial adequacy of the forecasts contained in the adjustment plan in force and the defaults or risks of non-compliance with the same.

4. That report shall be forwarded to the Minister of Finance and Public Administration for the purposes of applying Articles 25 and 26 of the Organic Law 2/2012 of 27 April.

CHAPTER III

Social Fund compartment and social spending holds

Section 1. Social Fund

Article 28. Subjective scope.

They may apply for membership of this compartment the Autonomous Communities which, at the entry into force of this royal decree-law, have outstanding obligations to pay with the Local Entities that are due, liquid and enforceable. (a) 31 December 2014 resulting from agreements signed in the field of social expenditure and other transfers in the field of social expenditure.

Article 29. Objective scope.

1. The Fund's Social Fund may be financed from the Fund to the Autonomous Communities the outstanding, liquid and payable obligations arising from agreements concluded in the social field between a Community Autonomous and a Local Entity, as well as other transfers in matters of social expenditure of the Autonomous Community to the Local Entity.

2. The payment obligations prior to the financial year 2014 shall be included in the general account of the Autonomous Community of the financial year 2013 and earlier, or in the approved annual accounts for such financial years in the event that is an Entity that is not part of it.

The outstanding obligations for the financial year 2014 shall be accounted for in the closing data for that financial year communicated to the Ministry of Finance and Public Administrations prior to 31 December. January 2015, in accordance with the reporting obligations provided for in Organic Law 2/2012 of 27 April, and in Article 14 of Order PAH 2105/2012 of 1 October 2012.

3. In any event, the operations shall be carried out on a budget prior to the remission of the final relationship of outstanding obligations by the Autonomous Community.

Article 30. Concept of the convention and transfer in matters of social expenditure.

For purposes of this royal decree-law:

(a) Convention on social expenditure shall mean a convention providing for payment obligations of the Autonomous Community to the Local Entity and for the provision of educational, health and service services The provision of the first transitional provision and the second transitional provision of Law 27/2013 of 27 December, which are contained in the expenditure policies 23, 24, 31 and 32 of the classification by programs of the structure of the budgets of the Local Entities, approved by the Order EHA/3565/2008 of 3 December 2008 approving the structure of the budgets of the Local Entities.

(b) Transfer in the field of social expenditure shall mean that budgetary transfer from the Autonomous Community to the Local Entity which is intended to finance the expenditure policies listed in the preceding point.

Article 31. Membership of the Social Fund compartment.

1. The accession to this compartment will require the prior acceptance by the Ministry of Finance and Public Administrations of the application made by the Autonomous Community, which will be granted on the basis of the financial situation of the same.

2. By means of its General Intervention or equivalent unit, the Autonomous Community shall transmit by means of telematics the corresponding Agreement of its Governing Council or competent body, stating its application for accession and the commitment to comply with it. provided in this royal decree-law and its provisions and development agreements.

Article 32. Procedure for the provision of information for the payment of outstanding obligations.

1. From 2 to 16 February 2015, inclusive, the Autonomous Communities shall send to the Ministry of Finance and Public Administrations, by means of the telematic platform entitled to the effect, the list of outstanding obligations which may be be paid through this compartment with the minimum content communicated by the Ministry.

2. This referral shall be accompanied by a certificate from the General Financial Controller of the Autonomous Community that the obligations referred to are in accordance with the conditions laid down in this royal decree and its implementing provisions.

3. Until 19 February 2015, the Ministry of Finance and Public Administrations shall carry out checks on the relationship between the Autonomous Communities and the errors detected and the withdrawal of certain proposed payments.

4. From 20 to 27 February 2015, the Local Entities will be able to access the relationship provided by the Autonomous Community and ask the Autonomous Community to include those other obligations that they understand pending payment or modification of the included.

5. Until 15 March 2015, the Autonomous Communities shall, if necessary, send the Ministry of Finance and Public Administrations, by means of the telematic platform entitled to the effect, the updating of the relationship of obligations. pending payment which may be paid through this compartment. Likewise, it will be updated, if necessary, the aforementioned certification of the General Controller of the Autonomous Community, indicating expressly that the relation sent comprises the totality of obligations outstanding of payment that are liable to be paid in the scope of this compartment.

6. It will be the responsibility of the Autonomous Community to comply with the rules applicable to the proposed payments, as well as to ensure that there are no duplicate payments with its ordinary treasury or financing mechanisms.

7. The Ministry of Finance and Public Administrations shall carry out checks on the relationship referred to by the Autonomous Communities and the errors detected may be remedied by the withdrawal of certain proposed payments.

Article 33. Concertation of credit operations

1. The State shall carry out credit operations under the Social Fund compartment of the Financing Fund for the Autonomous Communities, with each of the Autonomous Communities joining the mechanism for an amount which may not exceed resources necessary to meet the outstanding obligations of the Autonomous Communities with the Local Entities derived from the agreements and transfers in matters of social expenditure by the Autonomous Community.

2. It shall be the responsibility of the Official Credit Institute, as a payment agent of the Financing Fund for the Autonomous Communities, for the materialization of the payments to be made from this compartment according to the relationship sent by the Ministry of Finance. Treasury and Public Administrations and in accordance with the conditions laid down by the rules and regulatory provisions of this compartment.

Article 34. Cancellation of obligations pending payment.

1. The resources obtained by the Local Entity through this compartment shall be automatically deemed to be affected for the purposes constituting the subject matter of the agreement or the expenditure policies to which the transfer is associated, as appropriate, and in both cases, with the following priority, they must be allocated to:

a) Pay the final recipients of the service relative to the social expense for which the agreement was signed or the transfer was made.

b) If, at the time of receipt of the income, the Local Entity has already financed these services with its own resources or with financial indebtedness, it must dedicate the resources received to:

1. Depart the financial indebtedness that you have arranged to finance the services.

2. º Payment to suppliers to reduce their average payment period.

3. Depart of the loan that, if any, has subscribed to the Fund for the Financing of Payments to Providers 2.

4. º Reduce your level of financial indebtedness corresponding to operations other than those included in the first and third paragraph.

5. Pay outstanding debts arising from agreements entered into with other Administrations or Public Entities.

2. The payment in favour of the Local Entity entails the extinction of the debt contracted by the Autonomous Community in the part corresponding to that credit in the terms provided for in Article 38.

Section 2. First obligations to be paid as of 31 December 2014 arising from signed agreements and other transfers in the field of social expenditure

Article 35. Certification of outstanding obligations for payment as of 31 December 2014.

1. The Autonomous Communities not attached to the Social Fund compartment of the Financing Fund to the Autonomous Communities, shall send from 2 to 16 February 2015, including, to the Ministry of Finance and Public Administrations, through the the telematic platform to be used for this purpose, a list of outstanding obligations which meet the requirements laid down in Article 29 (1) and (2

.

This referral shall be accompanied by a certificate from the General Financial Controller of the Autonomous Community that the obligations referred to are in accordance with the conditions set out in this Section.

2. Until 19 February 2015, including, the Ministry of Finance and Public Administrations will be able to carry out checks on the relationship transmitted by the Autonomous Communities and the errors detected may be remedied. debts.

3. From 20 to 27 February 2015, the Local Entities will be able to access the relationship provided by the Autonomous Community and ask the Autonomous Community to include those other obligations that they understand pending payment or modification of the included.

4. Until 30 April 2015, inclusive, the Autonomous Communities shall send to the Ministry of Finance and Public Administrations by means of the telematic platform empowered to do so, the updated list of outstanding obligations for payment to the Ministry of Finance and Public Administration. the date that they have not been cancelled with the Local Entity and are applied to the budget. Similarly, it will be updated, where appropriate, the certification of the General Controller of the Autonomous Community referred to in the first point of this Article, and it is expressly stated that the relationship referred to includes all obligations payment pending to be subject to retention. In the absence of any outstanding obligations, certification shall expressly demonstrate this.

Article 36. Withholding of resources for the payment of outstanding debt obligations as at 31 December 2014.

1. In the light of the outstanding obligations of payment certified in accordance with the fourth paragraph of the previous Article and amended, where appropriate, in accordance with Article 38.2, the retention procedure shall be initiated. or deduction of its resources from the Financing System to pay those debts, provided for in the eighth additional provision of the Organic Law 8/1980, of 22 September, in the terms in which it establishes this section.

2. The amount to be deducted or withheld shall be that which has been collected in the last updated certified ratio referred to in the fourth paragraph of the previous Article, as amended, where appropriate, in accordance with the provisions of the in Article 38.2.

3. The holder of the General Secretariat for Autonomic and Local Coordination shall notify the Autonomous Community of the amount to be withheld or deducted, having this resolution notified of the consideration of the retention agreement.

4. The forecasts laid down in Article 38 are applicable to this procedure.

Section 3. First Procedure and conditions for the retention of the resources of the financing schemes of the Autonomous Communities pursuant to Article 57a of Law 7/1985, of 2 April

Article 37. Retention procedure.

1. With the periodicity determined by the Ministry of Finance and Public Administrations and in any case between 1 and 16 February, both inclusive, of each year, the Autonomous Community shall send to the Ministry of Finance and Administrations. Public, through the telematic platform enabled, the list of outstanding obligations arising from regional rules which delegate powers to social expenditure, and agreements on social expenditure which, The provisions of Article 57a of Law No 7/1985 of 2 April 1985 have been complied with by the provisions of Article 57a of requested by the Local Authorities, for the amount that the Autonomous Community considers to be compliant. They may also include in that connection those other outstanding obligations arising from those rules or conventions that have not been claimed.

Only the due, liquid and enforceable obligations that are applied in the accounting budgets or statements of the institution may be included in this relationship, in accordance with the budgetary and accounting rules resulting from the application.

2. The implementation of the retention procedure provided for in this section at other times of the financial year will be established by means of a Ministerial Order, which will determine the deadline for the referral of the outstanding obligations to be paid by the Member State. the Autonomous Communities, which is a determining factor in the beginning of the calculation of the following periods applicable to the retention procedure, without prejudice to its possible modification in the said order.

3. This ratio shall include, at least the amount and date of each document supporting the payment obligation, the identification of the current creditor and, in the case of the transfer of the credit, the originating creditor, the current account number in which the it must make the payment, the type of debt, the rule or the convention from which the funding system is retained and the budget item or accounting account in which the outstanding obligation is recorded.

The relationship of obligations shall be accompanied by a certificate from the Community Financial Controller stating that the outstanding obligations for payment referred to are in accordance with the conditions set out in this Section.

4. Once the remission of outstanding debt obligations referred to in the previous paragraph has been made, the Ministry of Finance and Public Administrations may carry out the verification actions on the relationship referred to in the period of 5 months. natural days, after which the Local Entities may access the platform during the following 15 calendar days to verify the relationship provided by the Autonomous Community, and may request the Community in the said period Autonomous the inclusion in the relationship of those other obligations that understand that they are found pending payment or modification of the included.

This application by the Local Entity will have the consideration of a claim referred to in Article 57a of Law 7/1985 of 2 April.

5. Within the 15 calendar days following the period referred to in the preceding paragraph, the Autonomous Communities shall, if appropriate, transmit by means of the telematic platform the update of the list of outstanding payment obligations and shall be updated, in their case, the said certification of the General Controller of the Autonomous Community.

The lack of an update by the Autonomous Community will have the consideration of dismissal of the complaint referred to in Article 57a of Law 7/1985 of 2 April.

6. The amount to be deducted or withheld shall be the amount that would have been collected in the last certified relationship referred to in the previous paragraph, as amended, where appropriate, in accordance with the provisions of Article 38.2.

7. The holder of the General Secretariat for Autonomic and Local Coordination shall notify the Autonomous Community of the amount to be withheld or deducted, having this resolution notified of the consideration of the retention agreement.

Article 38. Procedure for payment.

1. It will be the responsibility of the Autonomous Community to comply with the rules applicable to the proposed payments, as well as to ensure that there are no duplicate payments with its ordinary treasury or financing mechanisms.

2. The Ministry of Finance and Public Administrations may carry out checks on the relations referred to and compare the information provided by the Autonomous Communities with that information which is available to them or may be obtained from the Local entities, being able to carry out the withdrawal or request for the replacement of outstanding obligations referred to by the Autonomous Communities, as well as requiring them to accredit the causes, with the corresponding details, of the Existing divergences. If the verifications made result in changes in the relationship of obligations referred to above, the General Controller of the Autonomous Community shall update the certification sent with the previous obligations relationship.

3. The payment in favour of the Local Entity or the transferee of the credit shall entail the extinction of the debt contracted by the Autonomous Community for the amount satisfied. The General Administration of the State, acting in the name and on behalf of the Autonomous Community, as appropriate, shall only manage the payment of the obligations, being exempt from any liability in this respect.

All interest on late payment and expenses incurred under the current regulations shall be assumed and paid by the Autonomous Community.

4. The amount to be deducted or withheld, referred to in Articles 36.2 and 37.6, shall apply to a single non-budgetary concept which shall be created for that purpose. The payment to third parties of the Autonomous Community shall be carried out in respect of that non-budgetary concept by means of the mass payment procedure with the adaptations which, if appropriate, are to be determined in accordance with the rules.

5. In the case of retention or deduction of the resources of the Autonomous Communities, before the end of the month in which the resources of the financing schemes of the Autonomous Communities which have been the subject of the deduction or withholding tax, the payment proposals shall be forwarded to the General Secretariat of the Treasury and Financial Policy and the information relating to the outstanding obligations the payment of which is to be made from these amounts, proceed with the ordering of your payment.

6. The Autonomous Community shall be informed of the payments made and the incidents which, where appropriate, prevent material payment.

TITLE III

Funding Fund to Local Entities

CHAPTER I

Sorting Background Compartment

Section 1. General Provisions

Article 39. Subjective scope.

1. Municipalities which have complied with their obligations for the provision of economic and financial information may be required to join the compartment in accordance with the rules governing local finances and budgetary stability and financial sustainability and are in a situation of financial risk. Financial risk is defined by the concurrency of any of the following situations:

(a) That its outstanding debt as at 31 December of the preceding financial year exceeds 110% of the current income settled or accrued to that date and in addition: it is in the situations described in points (a), (b) or (c) Article 21 of Royal Decree-Law No 8/2013 of 28 June 2013 on urgent measures against the late payment of public administrations and support for local entities with financial problems, in accordance with the latest data available at the Ministry of Finance and public administration of the liquidations of the budgets corresponding to the two immediately preceding budgetary years, or the extraordinary measures of that rule have been granted to them.

Debt level limits shall be construed as applicable even if the municipalities are subject to a debt reduction plan and are in compliance.

(b) Municipalities that cannot refinance or novate their credit operations under the conditions of financial prudence to be established by Resolution of the General Secretariat of the Treasury and Financial Policy.

2. In accordance with the provisions of paragraph 8 of the first provision of the Organic Law 2/2012 of 27 April 2012, the Ministry of Finance and Public Administrations propose to a Local Entity within the defined subjective scope In Articles 111 and 135 of the Recast Text of the Local Government Law Regulatory Law, the entry into an extraordinary financing mechanism for the persistent submission of an average period of payment for two consecutive months in more than 30 days the maximum period of payment established in the rules of late payment shall be carried out in the compartment Fund of Management of the Fund for financing to Local Entities.

Article 40. Objective scope.

1. In the case of the municipalities listed in Article 39.1, the liquidity provided with this mechanism shall be used for:

a) Understanding the maturities of principal, and their associated interest, corresponding to long-term loan operations that meet the principle of financial prudence.

(b) To tender the maturities corresponding to the loan operations formalised in the framework of the financing mechanism for payments to suppliers and to deal with the maturities arising from the debts which in this same framework they are compensating by holding in the participation in state taxes.

(c) Financing the annuity to be satisfied in the current financial year to pay the negative settlements resulting from the application of the rules contained in Chapters II and IV of Titles II and III of the text recast of the Local Law Regulatory Law, approved by Royal Legislative Decree of March 5, and in the General Budget Laws of the State.

2. In the case of the Local Entities included in Article 39.2, with the liquidity provided with this mechanism, debt to suppliers that are due, liquid and enforceable shall be treated until their average payment period to suppliers is adjusted to the limits laid down in the Organic Law 2/2012 of 27 April. For this purpose, the Programme to be determined by the Ministry of Finance and Public Administrations shall be applied with specific conditionality, where appropriate, in addition to the one set out in Article 47.

3. The State, in the name and on behalf of the Local Entities referred to in the preceding paragraphs, shall manage the payment of the maturities of long-term loan operations as well as the payments to suppliers through the credit facility. of the Official Credit Institute, as a designated payment agent.

Article 41. Accession to the Fund for the Management of Local Entities provided for in Article 39.1.

1. The accession of the Local Entities provided for in Article 39.1 (a) shall be in accordance with the following procedure:

(a) The Ministry of Finance and Public Administrations, by means of a Resolution of the General Secretariat for Autonomous and Local Coordination, will determine the municipalities that may apply for membership of the Fund. Sorting.

b) In the month following the publication of the decision referred to in the preceding paragraph, the municipality, through the financial controller, by telematic means and by electronic signature, shall submit the application for accession to the Ministry of Finance and Public Administrations specifying the amount of maturities to be met in the financial year and the identification of the financial operations to which they correspond.

The request submitted must have been approved by the Local Corporation's plenary, and be accompanied by a plan of adjustment, or modification of the one they have, and of the plenary agreements of acceptance of supervision and control by the local authorities. of the Ministry of Finance and Public Administrations and of the implementation of the measures which, where appropriate, may indicate this for the updating of the adjustment plan and for its inclusion in the general budgets of the Local Entities.

(c) Within two months from the end of the deadline for the submission of the application for accession and the documentation to accompany it, the General Secretariat for Autonomous and Local Coordination shall assess the plan of accession. the adjustment presented in such a way as to ensure that the objectives of stability and public debt are met, as well as the reimbursement of the amounts to be provided to the compartment of the Management Fund. In that period, the General Secretariat may require the municipality to include measures that it considers necessary to consider the adjustment plan in favor, so that in ten calendar days it will proceed with the modifications.

(d) The Local Entity shall send to the Ministry of Finance and Public Administrations a copy of the act of accession to the Emprende platform in three and of the act of accession to the General Point of Entry of invoices The General Administration of the State.

2. Local Entities meeting the requirements of Article 39.1.b) may submit their application to the Ministry of Finance and Public Administration in July each year, which shall be accepted in whole or in part.

Applications submitted outside the time limit indicated in the preceding paragraph shall be accepted only on the basis of the available budget and the financial situation of the Local Entity.

Article 42. Adherence to the Local Entities Management Fund of Article 39.2.

1. The accession of the Local Entities included in the subjective field defined in Article 39.2 shall be in accordance with the following procedure:

(a) The Ministry of Finance and Public Administrations shall forward to the Local Entity concerned, in the calendar month following the second retention, a proposal to apply for membership of the compartment. Sorting Fund.

(b) Within 15 calendar days following the notification of the proposal, the Local Entity shall submit the application corresponding to the conditions and contents referred to in Article 41.1.b).

(c) Within one month from the end of the deadline for the submission of the application for accession and the documentation to accompany it, the General Secretariat for the Autonomous and Local Coordination shall assess the plan of (a) the adjustment presented in such a way as to allow for the fulfilment of the objectives of stability and public debt, as well as the reimbursement of the amounts provided for the compartment of the Management Fund. During that period, the General Secretariat may require the city council to include measures it deems necessary to consider the adjustment plan in favor.

(d) The Local Entity shall send to the Ministry of Finance and Public Administrations a copy of the act of accession to the Emprende platform in three and of the act of accession to the General Point of Entry of invoices The General Administration of the State.

2. If the Local Entity does not submit the application for membership within the period specified in the previous paragraph, it shall be automatically attached to the Sorting Fund compartment and shall provide the estimate of the liquidity needs for the payment to suppliers. of the Local Entity. The provisions of this Royal Decree-Law, the Agreements of the Government's Delegation for Economic Affairs, in the Program to be determined, as well as the provisions of any provision that will develop, will be applicable to you. financing mechanism.

3. The application of the withholding of the participation in taxes of the State referred to in Article 18 (5) of the Organic Law 2/2012, of 27 April, shall be maintained until it complies with the maximum period of payment provided for in the rules of late payment. for three consecutive months.

Article 43. Formalization of credit operations from the Sorting Fund compartment.

1. In the case of Local Entities falling within the scope of Article 39.1, the State concerned shall carry out credit operations under the Ordination Fund compartment, with each of the municipalities acceding for an amount which it may not exceed the resources necessary to meet the maturity of the financial debt by the municipality and its dependent entities which are classified within the general government sector, in accordance with the definition and delimitation of the European System of National and Regional Accounts.

2. In the case of Local Entities falling within the scope of Article 39.2, the State shall arrange for credit operations, under the Ordination Fund, with each of the Local Entities which shall adhere to an amount which may not be to exceed the resources required to meet the payments to suppliers in the amount necessary to reduce the average payment period in such a way as not to exceed the maximum period laid down in the late payment rules.

In this case, the provisions of the credit operation may be adjusted to a calendar by tranches. The disbursement of each tranche may be conditional upon the prior accreditation of compliance with the tax and financial conditions.

3. Credit operations which are formalised by the State in charge of this mechanism with the Local Entities shall not be subject to the authorisation regime established in the recast text of the Local Government Law and, where appropriate, in the General Budget Laws of the State.

Section 2. Financial and Fiscal Conditions

Article 44. Financial conditions applicable to the municipalities referred to in Article 39.1.

The accession to the Fund of Management Fund, will entail the acceptance by the municipality, as well as by its agencies or public entities that are classified within the sector Administrations Públicas according to the definition and delimitation of the European System of National and Regional Accounts, of the following financial conditions:

(a) The liquidity obtained through that compartment shall be used to meet the maturities of the transactions referred to in this Chapter. The State, on behalf and on behalf of the municipality, shall manage, under the credit granted, the payment of the maturities of long-term loan operations of the Local Entity, through the Institute of Official Credit, as a payment agent. designated for this purpose.

(b) Only long-term financial operations may be formalised to refinance or novate credit operations under conditions of financial prudence.

Article 45. Tax conditions applicable to the municipalities referred to in Article 39.1 (a).

The municipalities that adhere to the Ordination Fund compartment shall send to the Ministry of Finance and Public Administration an adjustment plan, or a revision of the plan they already have, incorporating at least the following: conditions:

1. In relation to expenditure: Reduction at least 5 per 100 of its operating expenditure under Chapters 1 and 2 of the statement of expenditure in the first budgetary year after accession to the Fund for Ordination and do not increase them in the following two exercises. From the fourth financial year, they may increase them by a year-on-year variation rate that does not exceed that identified for the purposes of the application of the expenditure rule as defined in Article 12 of the Organic Law 2/2012 of 27 April. In the case of municipalities which have been granted the extraordinary measures contained in Title II of Royal Decree-Law No 8/2013 of 28 June 2013, that reduction shall be in addition to that referred to in that Title.

2. The following measures shall be taken in relation to the provision of

:

a) Fully fund the cost of public services through the application of rates and public prices, in accordance with the following minimum limits:

1. In the first financial year of implementation of the measures, the public charges and prices shall finance at least 50% of the cost of the corresponding public service.

2. In the second financial year of implementation of the measures, they must finance at least 75 per 100 of the cost of the corresponding public service.

3. In the third fiscal year of implementation of the measures, they must finance the entire cost of the corresponding public service.

(b) If the municipalities have a population of less than 20,000 inhabitants, they must be committed to giving the approval referred to in Article 26.2 of Law 7/1985 of 2 April, so that the provincial, council or (a) the island's city council, provided the services referred to in that Article, if it can provide them at a lower effective cost.

3. In relation to local tributes:

(a) Tax ordinances that are applicable must meet the following requirements:

1. º You will not be able to delete any of the taxes that were required by the Local Entity during the previous immediate exercise.

2. º Only may approve measures that determine an increase in the overall amount of the fees for each local tribute, without prejudice to

number 5.

3. Only the tax benefits established by state laws, and those in force in 2014 as provided for in Articles 9.1, relating to the domicile of debts, may be recognised by the State. anticipation of payments or collaboration in collection, 62.3, 62.4, 74.1, 74.2 bis, 74.4, 88.2.d), 95.6.c), 103.2.d) and 103.2.e) of the recast text of the Local Government Regulatory Law.

4. No, the reduced rates referred to in Article 72 (5) of the recast of the Local Government Law Regulatory Law shall not apply.

5. The rate of charge in the Real Estate Tax shall be approved for each year in which these measures apply, at least the maintenance of the overall amount of the full quota for the financial year previous.

6. The taxes referred to in Article 59.2 of the recast of the Local Government Law Regulatory Law shall be established and required.

7. In the corresponding tax ordinances, a tax rate of the Real Estate Tax, for urban real estate, which is higher, at least 25 per 100, shall be approved in the corresponding tax ordinances, with Article 72 of the recast text of the Local Government Law Regulatory Law. However, the applicable rate may not be higher in any case than the maximum provided for in that Article and not less than 0,6 per 100.

8. º to be established for the Tax on Mechanical Traction Vehicles, the maximum coefficient allowed by article 95.4 of the recast text of the Local Law Regulatory Law.

b) In the financial year in which they apply for membership of the mechanism, they will have to request the General Directorate of the Catastro, their inclusion as a priority in the cadastral regularization provided for in the provision Additional third of the Recast Text of the Law of the Real Estate. To this end, the request for information on the immovable property or the alterations to its unincorporated characteristics shall be accompanied by the request for information on immovable property.

(c) The coefficients provided for in Article 32 (2) of the recast of the Law on the Real Estate Registry shall be applied to them, in the case of municipalities which have been the subject of an assessment procedure. a general collective for urban real estate as a result of a presentation of total values approved before the year 2003.

4. In the event that the budgets are not approved, they shall be deemed to be carried over from the previous immediate financial year in accordance with the provisions of Article 169.6 of the recast of the Local Government Law, approved by Royal Legislative Decree No 2/2004 of 5 March, the effects of the measures provided for in this Article should be included.

They should also include in the memory accompanying their budgets an express justification for having prepared and approved their budgets with:

a) An estimate of ordinary income consistent with the collection and realization of rights in the two previous years

(b) An estimate of extraordinary income that is sufficiently well founded, without the mere expectation of obtaining resources to be used for these purposes.

The municipalities that adhere to the Fund of Management Fund must submit to the prior and binding report of the Ministry of Finance and Public Administrations the approval of the municipal budgets or the extension of those of the previous financial year, as appropriate.

5. Exceptionally, the Ministry of Finance and Public Administrations may assess and weigh the measures that local corporations have been able to take in connection with operating expenses and with the financing of public services. whenever you compensate for other measures.

Article 46. Tax conditions of the Local Entities included in Article 39.1.b).

1. The Local Entities within the subjective scope defined in Article 39.1 (b) shall submit an adjustment plan including the measures to be taken to ensure the future fulfilment of the objectives of budgetary stability, public debt, the average period of payment to suppliers, as well as a cash and cash plan for the operations of living debt, as provided for in Order HAP/2105/2012 of 1 October 2012.

The aforementioned adjustment plan duly approved by the full and informed by the local financial controller will be communicated to the Ministry of Finance and Public Administrations, which may require modifications to the adjustment plan. consider necessary.

2. The formalisation of all long-term credit operations shall require the approval of the competent authority of the Public Administration which has the financial protection of the Local Entity which, where appropriate, shall be granted taking into account the criteria laid down in the rules governing local farms and in the general budget laws of the State.

Article 47. Tax conditions of the Local Entities included in Article 39.2.

1. The local authorities referred to in Article 39.2 shall be subject to the tax conditions laid down in Article 45, with the exception of those referred to in Article 45.3 in the numerals 7 and 8. of point (a) and in points (b) and (c) thereof, until the Local Entity complies with the maximum period of payment to providers provided for in the regulations of late payment for three consecutive months

2. The Local Entities included in Article 39.2 shall be required to apply all the tax conditions set out in Article 45 when all of the following conditions are met:

a) That, having been attached to the Management Fund, they have ceased to be.

b) To be further adhered to for a persistent submission, for two consecutive months, of an average period of payment to suppliers exceeding the maximum payment deadline set in the late payment rules by more than 30 days.

Section 3. Track and Control Actuations

Article 48. Track adjustment plans.

1. The Ministry of Finance and Public Administrations will follow up the adjustment plans.

2. The internal control body of the Local Entity shall ensure the proper implementation of the adjustment plan, for which it shall carry out any necessary action and, where appropriate, record its non-adoption or non-compliance with the plan. corresponding follow-up reports to be sent to the Ministry of Finance and Public Administrations.

These reports will be taken into account by the Ministry of Finance and Public Administrations for the monitoring of adjustment plans.

3. In the event that the Ministry of Finance and Public Administrations detects risks of non-compliance or non-compliance with the measures of the adjustment plan, it will propose its modification with the adoption of new measures or the alteration of its schedule. execution, and may request the General Intervention of the State Administration to agree on the necessary actions to carry out a mission of control.

In any case, compliance with the proposed measures will condition the granting of successive loan instalments.

If the risk identified outside possible non-compliance with the payment of long-term loan operations maturities will proceed as provided for in Organic Law 2/2012 of 27 April.

Article 49. Control actions.

1. Where the General Intervention of the State Administration sends a control mission, the latter shall be aimed at making the diagnosis of the financial situation of the Local Entity in the framework of the commitments entered into in the adjustment plan. applying the control techniques and methodologies that are deemed appropriate.

2. The financial organ of the Local Entity shall provide all the assistance and collaboration necessary for the mission of the General Intervention of the State Administration, which shall have access to all the documentation of the Local Entity for the good performance of their functions.

3. Within one month of the commencement of the control mission, the General Intervention of the State Administration shall issue a report on the financial adequacy of the forecasts contained in the adjustment plan in force and the defaults or risks of non-compliance with the same.

4. That report shall be forwarded to the Minister of Finance and Public Administration for the purposes of applying Articles 25 and 26 of the Organic Law 2/2012 of 27 April.

CHAPTER II

Economic Imppressed Fund compartment

Article 50. Subjective scope.

They may adhere to the Economic Imppressed Fund compartment, those Local Entities that at the time of filing the corresponding application for membership meet all of the following requirements:

(a) That they have met the objectives of budgetary stability and public debt.

(b) Your average period of payment to suppliers does not exceed by more than 30 days the maximum period laid down in the rules on late payment during the last two months prior to the application.

c) That they are aware of their economic-financial information supply obligations.

For these purposes, account shall be taken of the latest information published in the central government financial information-financial information centre on the settlement of the budget, the data relating to indebtedness and the average period of payment to suppliers.

Article 51. Membership of the Economic Impulted Fund compartment.

1. Membership of the Economic Impulse Fund shall require the prior acceptance by the Ministry of Finance and Public Administration of the request made by the Local Entity, the need or needs to be indicated in the same financial that they request to cover and the total amount requested.

2. The application shall be accompanied by:

(a) The relationship of the investment projects financed by long-term loans to which this chapter refers, incorporating the projection of the budgetary and economic effects that could result from the investment on the horizon of its useful life.

b) The report of the financial controller that has been raised to the Local Corporation's plenary about the consistency and support of budget projections.

(c) The copy of having subscribed to the act of accession to the Emprende platform in three and of the act of accession to the General Point of Entry of Electronic Bills of the General Administration of the State.

3. In the month of July each year, the Local Entities that want to cover all or part of the financing needs provided for in this chapter for the following year, must submit their application to the Ministry of Finance and Administrations. Public, which shall be accepted if the Local Entity meets the requirements laid down in Article 50. The acceptance, in its amounts, will be subject to the allocation approved by the Government's Delegation for Economic Affairs.

Applications submitted outside the time limit indicated in the preceding paragraph shall be accepted only on the basis of the available budget and the financial situation of the Local Entity.

4. Before 31 December of each year the Government's Delegation for Economic Affairs will approve the distribution of resources among the Local Entities to cover all or part of the financing needs of the Government. The following year included in the application for membership.

Article 52. Objective scope.

Through the Economic Imppressed Fund compartment, the Local Entities included in Article 50 may apply for the financial year in which they make the application:

(a) The coverage of the maturities of the principal, and their associated interests, of long-term loans which have been formalised or formalised, in accordance with criteria of financial prudence determined by Resolution of the Secretary-General of the Treasury and Financial Policy, to finance financially sustainable investments, according to the definition provided in the additional tenth provision of the recast text of the Local Government Law. The investment expenditure to be incurred shall be attributable to Chapter 6 of the expenditure statement of the general budget of the local corporation.

b) The financing of investment projects that are considered to be relevant or financially sustainable in terms agreed by the Government's Delegation for Economic Affairs.

Article 53. Credit management granted.

1. The local entity attached to this compartment shall subscribe to the corresponding credit operation with the State.

2. The State, in the name and on behalf of the Local Entity, shall manage, in charge of the credit granted, the payment of the maturities of long-term loans, through the Institute of Official Credit, as a payment agent of the Financing Fund. Local Entities.

3. The financing associated with the investment projects referred to in point (b) of the previous Article shall be provided on the terms agreed by the Government's Delegated Committee for Economic Affairs.

Article 54. Obligations for the provision of information.

Local Entities attached to this compartment, through its financial organ, will send to the Ministry of Finance and Public Administrations:

(a) Quarterly information on the degree of compliance with projections of the budgetary and economic effects of investments on the horizon of their useful life that were foreseen in the application for accession.

(b) The information relating to investment projects referred to in Article 52 (b) in the terms agreed by the Government Delegated Committee for Economic Affairs.

TITLE IV

Creating and operating the electronic registry of agreements between Autonomous Communities and Local Entities

Article 55. Electronic registration of agreements between Autonomous Communities and Local Entities.

1. The electronic register of agreements entered into between Autonomous Communities and Local Entities involving financial obligations or payment commitments by the Autonomous Communities is hereby established in accordance with Article 57a of Law 7/1985, of 2 April, which is set up as an administrative public register dependent on the Secretariat of State of Public Administrations.

2. The register shall be organised, at least, in two sections: the social expenditure conventions section and the section of other conventions.

3. The local financial controller shall provide the text of the agreement and request the registration in the electronic register of the subscription, extension and termination of the agreements within 15 days of the occurrence of the registration.

The lack of registration of the convention in this registry will be cause for resolution of the agreement and the outstanding obligations arising from the said convention cannot be satisfied in accordance with the procedure of resources provided for in Section 3 of Chapter III of Title II.

4. This information referral shall be made by electronic means through the system and the model which the Ministry of Finance and Public Administrations enables, and by means of advanced electronic signature based on a recognised certificate, of Law 59/2003 of 19 December, electronic signature.

Article 56. Minimum content of the electronic register of agreements between Autonomous Communities and Local Entities.

The electronic register of agreements between Autonomous Communities and Local Entities shall contain at least the following information:

a) Identification of Public Administrations and Subscriber Entities.

(b) Title, which is the subject of the convention with a specification as to whether it is an agreement on social expenditure, and the reference to the expenditure policy of the budgetary classification for programmes in accordance with the provisions of the Article 30.

c) Date of subscription of the convention, date of entry into force, date of end of life and extinction, as well as, if it is of indefinite duration, if its tacit extension is foreseen or an express extension is made.

d) Total amount of estimated and periodicity payments for those payments.

e) Specification of the inclusion of the funding system resource retention guarantee clause provided for in Article 57a of Law 7/1985 of 2 April.

Additional disposition first. Comunidad Autónoma del País Vasco y Comunidad Foral de Navarra.

1. This Royal Decree-Law will apply to the Autonomous Community of the Basque Country and the Community of Navarra in accordance with the provisions of the first and second provisions of Law 27/2013 of 27 December.

2. The accession to the compartments of the Financing Fund to Autonomous Communities and to those of the Fund to Local Entities of the Autonomous Community of the Basque Country and the Community of the Autonomous Community of Navarre will require the the subscription of an agreement with the State in the framework of the Joint Commission of the Concert and the Coordinating Committee, respectively, that will affect resources in guarantee of the credit operation that will be formalized.

3. The references contained in this Royal Decree-law to the retention or deduction of the resources of the Financing System, within the regulation of the withholding procedures provided for in Chapter III of Title II, should be understood as referring to the retention or deduction of payments resulting from the application in the Autonomous Community of the Basque Country and in the Community of the Autonomous Community of the Autonomous Communities of the Economic Convention and the Economic Convention, respectively.

Additional provision second. Registration of the agreements in force in the electronic register of agreements between Autonomous Communities and Local Entities.

The Financial Controller of the Local Entity, within six months from the entry into force of this Royal Decree-Law, will request the registration of the agreements in matters of social expenditure, in the Electronic Register of Conventions between Autonomous Communities and Local Entities, which are in force at the time of the entry into force of this Royal Decree-Law. Their lack of registration will have the consequences provided for in Article 55.3.

The registration of the other conventions will be requested within nine months of the entry into force of this Royal Decree-Law.

Additional provision third. First application of the retention procedure regulated in Section 3 of Chapter III of Title II of this royal decree-law.

The procedure for withholding the amounts to be met by the resources of the financing schemes of the Autonomous Communities as a result of the guarantee clause provided for in the agreements on social expenditure and in the autonomous rules of delegation of powers in that matter, regulated in this Royal Decree-Law, shall be applied for the first time in February 2016, in accordance with the procedure provided for in Article 37, except that in the Order of the Minister of the Finance and Public Administrations, as provided for in that Article, is established another time.

Additional provision fourth. Procedure for the retention of the resources of the Financing System in order to make the guarantee clause provided for in the agreements and autonomous rules in matters other than social expenditure.

As long as the Order of the Minister of Finance and Public Administrations referred to in Article 57a (3) of Law 7/1985, of 2 April, is not approved, the regulation contained in Section 3 of Chapter III Title II of this Royal Decree-Law will apply to all the procedures of retention that aim to make effective the clause of guarantee contained in the conventions and autonomous rules of delegation of competences, previewed in the Cited Article 57a.

Additional provision fifth. Resources from the Financing Fund for Autonomous Communities and the Local Entities Financing Fund for 2015.

1. The equity contribution from the State budget to the Autonomous Communities Financing Fund is set for 2015 at 38.869 million euros.

2. The equity contribution from the State budget to the Local Entities Financing Fund is set for 2015 at 1 billion euros.

3. The allocation of the capital contributions referred to in the preceding paragraphs shall be financed, up to an amount of EUR 21 billion, from the equity contribution to the Autonomous Liquidity Fund provided in the the State Budget for 2015, for which credit transfers shall be carried out in accordance with the provisions of Law 47/2003 of 26 November.

4. The Operating and Capital budgets for the year 2015 of the Fund for the Financing of Autonomous Communities and the Fund for Financing to Local Entities are approved in the terms set out in the accompanying Annex. Operating and Capital budgets for the year 2015 of the Autonomous Liquidity Fund and the Fund for the Financing of Payments to Providers 2.

Additional provision sixth. Deadlines for requesting access to the mechanisms for the year 2015.

1. The application for accession for 2015 to any of the compartments of the Financing Fund to Autonomous Communities, as well as to the Fund of Economic Impulse of the Fund to Local Entities shall be submitted before twenty January 2015.

2. For the year 2015 alone, the Autonomous Communities which are no longer attached to the Autonomous Liquidity Fund at 31 December 2014 may apply for membership of the Financial Facility for the Financing Fund for Communities. Autonomous, before 20 January 2015, without the need to comply with the other requirements laid down in Article 15.

During 2015, the Ministry of Finance and Public Administrations may require their accession to the Autonomous Liquidity Fund, in case of non-compliance with the objectives of budgetary stability and public debt according to the the report of Article 17, paragraphs 3 and 4, of Organic Law 2/2012 of 27 April, or in the event that its average period of payment to suppliers, according to the data published in the central economic and financial information of the General government, more than 30 days in excess of the maximum period laid down in the rules on late payment for two consecutive months from the update of its treasury plan in accordance with the provisions of Article 18.4 of Organic Law 2/2012 of 27 April.

If, within the time limit set in the above mentioned requirement, it is not adhered to, it will be automatically adhered to the Autonomous Liquidity Fund.

Additional provision seventh. Modification of the financial terms of the credit operations underwritten by the Autonomous Liquidity Fund and from the Fund for the financing of payments to providers 2.

The credit operations that the Autonomous Communities and the Local Entities, as of December 31, 2014, have formalized under the Financing Fund for Payment to Providers 2 and under the Autonomic Liquidity Fund shall comply with the following financial conditions as from 1 January 2015:

(a) The interest rate is set for 2015 at 0% per year until the expiry of the first interest period of 2016. The interest calculation basis will be current/current.

b) During 2015 the Autonomous Communities and Local Entities will not pay maturities of principal of operations formalised in previous years from the Financing Fund to Providers 2.

(c) The time limit for the borrowing operations concerned as provided for in point (b) shall be extended by one year.

Additional disposition octave. Financial terms of the credit operations for 2015 under the Fund to the Autonomous Communities and the Financing Fund to Local Entities.

1. The credit operations to be formalised in 2015 by the Autonomous Communities under the Autonomous Liquidity Fund of the Fund to the Autonomous Communities and the Local Entities under any of the compartments of the Financing Fund to Local Entities shall be in accordance with the following financial conditions:

(a) the interest rate is set at 0% per year until the expiry of the first interest period of 2016. The interest calculation basis will be current/current.

b) The main payment dates will match the interest payment dates.

2. The credit operations that are formalised in 2015 by the Autonomous Communities under the Financial Facility of the Financing Fund for Autonomous Communities shall be in accordance with the following financial conditions:

(a) The interest rate is set at 0% per year until the expiry of the first interest period of 2018. The interest calculation basis will be current/current.

b) The main payment dates will match the interest payment dates.

3. The Government shall promote, within the available budgetary resources, the granting of incentives to the Autonomous Communities which have not been attached to the Autonomous Liquidity Fund and which adhere to the Financial Facility. comply with the objectives of budgetary stability and debt, in order to ensure that the lower resources resulting from the return in 2015 of the amounts deferred by the negative settlements of the system of financing of the Communities Autonomous common regime of 2008 and 2009 do not imply a lower investment capacity of these Communities.

Additional provision ninth. Target of the local entity surplus for 2014.

In relation to the destination of the budget surplus of the local entities corresponding to the year 2014 is extended for 2015 the application of the rules contained in the additional provision sixth of the Organic Law 2/2012, 27 April, for budgetary stability and financial sustainability, for which the additional provision of the recast text of the Law on Local Government Law, approved by the Royal Legislative Decree, should be taken into account. 2/2004, dated March 5.

Additional provision 10th. Special regime for reintegrating the resulting debtor balances in charge of the Local Entities in the final liquidation of the participation in State taxes of the year 2013.

1. The repayment of the balances resulting from the local authorities in the final liquidation of the participation in taxes of the State corresponding to the year 2013 may be divided over a period of 10 years, except for the Reintegrans applicable in general and contained in the General Budget Law of the State for the year 2015.

2. The application of the derogation provided for in paragraph 1 above shall require the submission of the application by the Local Authorities, which must be approved by the local body and shall be transmitted by the financial controller or the secretario-interventionor to the Ministry of Finance and Public Administrations by telematic means and by electronic signatures before 1 November 2015.

In the event that the Local Entities do not submit the application within the aforementioned deadline, the reintegrals will be applied to them in accordance with the general regime established in the General Budget Law of the State for the year 2015, regularizing with the delivery to account of the month of November the reintegrals that would have been due to be applied in the delivery corresponding to the month of October.

3. This derogation shall apply to local authorities which, in addition to having submitted the clearance of the budgets of all the local bodies belonging to the local corporation for the period immediately preceding the year in which they are calculate the latter, provide for compliance with the objective of budgetary stability at 31 December 2015 and with the public debt limit set out in Articles 51 and 53 of the recast of the Local Government Law Regulatory Law, approved by Real Legislative Decree 2/2004, of 5 March, and whose average period of payment does not exceed in more than 30 days the the maximum period laid down in the rules on measures to combat late payment in commercial transactions, in accordance with the average period of payment to suppliers which they publish in the month of October 2015, in accordance with Royal Decree 635/2014, 25 of July, for which the methodology of calculation of the average period of payment to providers of the Public Administrations and the conditions and the procedure of withholding of resources of the funding regimes provided for in the Organic Law is developed 2/2012, of 27 April, of budgetary stability and financial sustainability.

For the above purposes, the local corporation shall be considered to be members of the local corporation as referred to in Article 2.1 of the Organic Law 2/2012 of 27 April, of budgetary stability and sustainability. Financial.

As regards the forecast for compliance with the objective of budgetary stability and the debt ceiling referred to above, account shall be taken of the information corresponding to the third quarter of implementation of the budget of the financial year. 2015.

4. The effective application of the derogation referred to in paragraph 1 above shall be initiated in the delivery on account of the participation in State taxes of January 2016, with the effect of the applicable monthly reintegrals being thereafter. result from dividing the outstanding amount of reintegrating the first day of that month from 120 mensualities.

5. The derogation provided for in paragraph 1 above shall be maintained provided that the local entities concerned contribute to the liquidation of the budgets of all the members of the local corporation and that the objectives and limits are met. referred to in paragraph 3 and referred to in all cases at 31 December of the previous immediate financial year. In the event that the non-compliance takes place in two consecutive years, it shall apply from the date of the month of January of the following financial year the division in accordance with the general arrangements laid down by the laws of General Budget of the State of each year.

In the event of the occurrence of the defaults referred to above and more than three full years have elapsed since the calculation of the corresponding final settlement, the outstanding amount shall be reintegrated parts in the monthly deliveries for the following calendar year.

6. In the event that, as a result of the final settlement of the participation in State taxes for post-2013 financial years, balances are to be entered into the local entities to which the special scheme applies. defined in this rule, those balances shall compensate for the amount remaining to be reintegrated by the local entities quoted at the time of the calculation of those final settlements.

If, as a result of that compensation, the balance outstanding for the settlement of the year 2013 is less than one tenth of the balance that was split in accordance with paragraph 1 above, that balance shall be cancelled by reintegrating applied to the deliveries for the following 12 months.

7. If the amount outstanding at 31 December of each year is equal to or less than EUR 500, it shall be refunded in full in the month of January delivery.

8. The municipalities included in Article 39.1 of this Royal Decree-Law shall not be eligible for the special scheme governed by this rule.

Additional provision eleventh. Tax on Retail Sales of Certain Hydrocarbons.

The General Administration of the State shall bear the cost of the returns of the income of the Retail Sales Tax of Certain Hydrocarbons corresponding to the common territory, which have been paid or are paid in execution of the judgment of the Court of Justice of the European Union, Case C-82/12 of 27 February 2014.

Additional disposition twelfth. Release of the 790 MHz frequency band to 862 MHz.

The process of releasing the 790 MHz frequency band to 862 MHz (frequency band of the digital dividend) will be developed in accordance with the provisions of this Royal Decree-Law and Royal Decree 805/2014, of 19 of September, approving the National Technical Plan of Digital Terrestrial Television and regulating certain aspects for the release of the digital dividend.

Additional disposition thirteenth. Compensation to holders of concessions for the private use of the public radio spectrum in the 790 MHz band at 862 MHz.

The economic-financial balance of the concessions for the private use of the public radio domain in the 790 MHz band to 862 MHz which were awarded by Order ITC/2508/2011 of 15 September, for which it is settled the public economic auction for the granting of concessions of private use of the radio public domain, and that has been altered as a consequence of the provisions in the actual decree-law, is maintained through the extension of the period of validity of such concessions.

For these purposes, each day from 1 January 2015 to the date referred to in the second paragraph of the additional provision fourteenth, in which the digital dividend band is available to the operators holders of the concessions referred to in the preceding paragraph shall be compensated by the extension of 1,27 days of the duration of the concessions, by adjusting the total number of days for whole quantities.

By Order of the Minister of Industry, Energy and Tourism, the date of the end of the period of validity of the concessions for the private use of the radio public domain in the band 790 MHz to 862 MHz will be modified. were awarded by Order ITC/2508/2011 of 15 September, after the total number of days to which that period is to be extended as referred to in the preceding paragraph.

Additional disposition fourteenth. Cessation of broadcasts from the television audiovisual communication service in the digital dividend frequency band.

1. The cessation of emissions on the radio channels of the 790 MHz to 862 MHz frequency band operated by the providers of the television audiovisual communication service referred to in Article 8 (7) of Royal Decree 805/2014, of 19 September, in no case may be produced after 31 March 2015 for any digital multiple or radio channel and in any of the geographical areas or local television demarcations, without prejudice to the possibility of anticipate the date of cessation of use of certain radio channels in the terms referred to in Article 8 (6) of that Royal Decree 805/2014 of 19 September 2014.

2. By resolution of the Secretary of State for Telecommunications and the Information Society, the date on which the 790 MHz band to 862 MHz will be made available to the holders of the domain's proprietary concessions Radio and television broadcasting services, which were awarded by Order ITC/2508/2011 of 15 September, once the emission cessation provided for in the previous paragraph is produced. This frequency band shall be at any rate available to those operators from 1 April 2015 onwards.

3. In addition, the Secretary of State for Telecommunications and the Information Society may authorise the start of emissions in the 790 MHz band to 862 MHz by the holders of the said concessions in those areas where there would be The date of termination of the use of radio channels by the television audiovisual media service.

Additional provision 15th. Objectives and deadlines for coverage.

The objectives and deadlines for population coverage are maintained, which for the different radio and multiple digital channels are established in Royal Decree 805/2014 of 19 September, approving the Plan National Digital Terrestrial Television Technician and certain aspects are regulated for the release of the digital dividend.

Additional provision sixteenth. Simplification of resintonization processes.

In order to facilitate and simplify the processes of resintonization of the receiving devices by the citizens, until 31 May 2015 the providers of the television audiovisual communication service State or regional coverage may not make modifications to the composition of the multiple digital ones in the terms set out in the fourth transitional provision of Royal Decree 805/2014 of 19 September 2014.

Additional 17th disposition. Extension of the reduction of business contributions for common contingencies to Social Security by indefinite hiring.

For three months, the reduction of the business contributions for common contingencies to Social Security for indefinite hiring foreseen in the Royal Decree-Law 3/2014 of 28 February, of urgent measures is extended for the promotion of employment and indefinite employment, in respect of contracts concluded between 1 January 2015 and 31 March 2015.

18th additional disposition. Liquidations of the resources of the Autonomous Communities funding system.

The amount of positive settlement of the financing system resources to be carried out in the year 2016 or following shall be used in each financial year by the Autonomous Communities, where appropriate, to amortize the part of the outstanding balance of the loan obtained from the Autonomous Liquidity Fund or the Financial Facility, from the Fund to the Autonomous Communities, which would have been used to satisfy the negative settlements of the year 2013 or subsequent to that Autonomous Community.

Single repeal provision. Repeal provision.

The entry into force of this Royal Decree-Law shall be repealed as many provisions of the same or lower rank shall be contrary to the provisions of the Law and in particular Article 8 (2) and the unique provision of the Law 29/2005, of 29 December, of Advertising and Institutional Communication, as well as article 51 of Law 2/2011, of 4 March, of Sustainable Economy.

With effects January 1, 2015 are repealed:

(a) Royal Decree-Law 21/2012 of 13 July 2012 of liquidity measures of public administrations and in the financial field.

b) Law 13/2014, of 14 July, on the transformation of the Fund for the Financing of Payments to Suppliers.

(c) The additional 48th of the General State Budget Law for 2015.

Final disposition first. Amendment of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March.

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:

One. A new Article 48a is added with the following wording:

" Article 48a. Principle of financial prudence.

1. All financial transactions that are subscribed by the Local Corporations are subject to the principle of financial prudence.

Financial prudence means the set of conditions that financial operations must meet to minimize their risk and cost.

2. All transactions which are intended to be used are considered as financial:

a) Financial assets. This concept includes the capital instruments or equity instruments of other entities, the rights to receive cash or other financial assets of a third party or to exchange with an active third party or financial liabilities under conditions potentially favourable.

b) Financial liabilities. Included in this concept are debts represented in securities, credit operations, derivative transactions and any other enforceable and unconditional obligation to deliver cash or other financial assets to a third party or to exchange with a third-party assets or financial liabilities under unfavourable conditions.

(c) The granting of guarantees, guarantees or other public guarantees or extra-budgetary support measures.

3. The conditions to be met by the financial operations referred to in point (b) of the preceding paragraph shall be laid down by Resolution of the General Secretariat of the Treasury and Financial Policy, and those of points (a) and (c) above by Resolution of the General Secretariat for Autonomous and Local Coordination.

4. Local Corporations shall ensure the application of the principle of financial prudence in the public sector as a whole.

5. It shall specify the authorization of the competent authority of the Public Administration which has the financial protection of the Local Entities assigned to the formalisation of the operations referred to in paragraph 2 (c) of this Article, where comply with the conditions of the principle of financial prudence. "

Two. Article 168 is amended as follows:

" Article 168. Initial elaboration and approval procedure.

1. The budget of the Local Entity will be formed by its President and he will have to join the following documentation:

(a) The explanatory note of its content and the main changes it makes in relation to the current one.

(b) Settlement of the budget of the previous year and advance of the current budget, referred to at least six months of the current year.

c) Staff Annex of the Local Entity.

d) Annex of the investments to be made in the financial year.

e) Annex of tax benefits in local taxes containing detailed information of the tax benefits and their impact on the income of each Local Entity.

(f) Annex with information concerning the agreements entered into with the Autonomous Communities in respect of social expenditure, specifying the amount of the payment obligations and the economic rights to be recognised in the the financial year referred to in the general budget and the outstanding obligations for payment and economic rights to be recovered, recognised in previous financial years, and the budgetary implementation or item in which they are collected, and the the reference to which such conventions include the system resource retention clause financing referred to in Article 57a of Law 7/1985 of 2 April, regulating the bases of the Local Regime.

g) An economic-financial report, in which the bases used for the assessment of the expected revenue and credit operations are laid down, the adequacy of the appropriations to meet the obligations and the operating costs of the services and, consequently, the effective levelling up of the budget.

2. The budget of each of the self-employed bodies of the general body, initially proposed by the competent body of those bodies, shall be forwarded to the Local Entity of which they are dependent before 15 September of each year, together with the documentation detailed in the previous section.

3. Commercial companies, including those in the capital of which the Local Entity is a majority, shall forward to the Local Entity before the 15th of September each year its estimates of expenditure and revenue as well as the annual programmes of performance, investments and financing for the following financial year.

4. On the basis of the budgets and estimates referred to in the preceding paragraphs, the president of the institution shall form the general budget and forward it, informed by the intervention and with the annexes and supporting documents. detailed in Article 166 (1) and in this Article, to the plenary of the corporation before the 15th of October for approval, amendment or return.

5. The approval agreement, which will be unique, will have to detail the budgets that make up the general budget, and none of them can be approved separately. "

Final disposition second. Regime applicable to the work of social collaboration in the field of Public Administrations.

The recipients of unemployment benefits who would have started the work of social partnership in the public administrations before 27 December 2013, pursuant to the provisions of the 3 of Article 213 of the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, and which continue to carry out such activity at the entry into force of this Royal Decree-Law, may continue developing such collaboration to the completion of the perception of their benefits, subject to such legal arrangements, whatever the activities they carry out for the Administration concerned.

Final disposition third. Amendment 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.

Paragraph 2 of the Second Transitional Provision of Law 22/2009 of 18 December 2009 governing the system of financing of the Autonomous Communities of the common regime and cities with the Statute of Autonomy amend certain tax rules, as follows:

" 2. The collections resulting from the liquidations of the Retail Sales Tax of Certain Hydrocarbons and the returns of income made from such tax after their repeal will correspond to the Autonomous Communities in the terms previously provided for in that derogation. In order to make the above cash, the State may make the necessary discounts on any of the payments resulting from the application of the financing system.

Notwithstanding the foregoing, the State shall correspond to the returns of income from the Retail Sales Tax of Certain Hydrocarbons corresponding to the common territory, resulting from the execution of the Judgment. of the Court of Justice of the European Union, Case C-82/12 of 27 February 2014, irrespective of the time when the return took place. '

Final disposition fourth. Amendment of Law 21/2003 of 7 July on Air Safety.

A new paragraph is added to Article 75 of Law 21/2003, of July 7, of Air Safety, with the following wording:

" 9. By way of derogation from paragraph 6 of this Article, at those airports whose operating hours include the opening in the whole of the period from zero to six local time, to flights operating outside the timetable. The amounts set out in paragraphs 3 and 4 of this Article shall apply to them. '

Final disposition fifth. Amendment of the Royal Legislative Decree 1/1994 of 20 June, approving the recast text of the General Law on Social Security.

Article 227 of the recast text of the General Law on Social Security, adopted by Royal Decree-Law 1/1994 of 20 June, is worded as follows:

" Article 227. Repayment of undue payments.

1. It is for the competent managing body to declare and demand the return of the benefits unduly paid by the employees and the reimbursement of the benefits of the payment of which the employer is directly responsible.

Elapsed the respective time limit fixed for the drawback of the benefits unduly perceived or of corporate responsibility, without having been made, it will be for the General Treasury of the Social Security carry out their recovery on an executive basis in accordance with the rules governing the management of social security, in return for the surcharge and the interest of late in the terms and conditions laid down in this law.

2. To this end, the managing body may arrange the services it deems appropriate with the General Treasury of Social Security or any of the Public Administrations. "

Final disposition sixth. Competitive titles.

This royal decree-law is dictated by the provisions of Article 149.1.11., 149.1.14. ª, 149.1.17., 149.1.18. and 149.1.21. of the Spanish Constitution, which attribute exclusive competence to the State on the basis of the Credit, Banking and Insurance Management, General Finance and State Debt, Basic Law and the Economic Regime of Social Security, bases of the legal regime of Public Administrations and Telecommunications, respectively.

Final disposition seventh. Regulatory enablement.

1. The Government and the Ministers of Finance and Public Administrations and Industry, Energy and Tourism are authorised to dictate the provisions and take the necessary measures for the implementation and implementation of the provisions of the Treaty. development of what is foreseen in this royal decree-law.

2. By Order of the Minister of Finance and Public Administrations, compartments may be created or deleted in the assets of the Fund for Autonomous Communities and in the active Financing Fund to Local Entities.

3. By Order of the Minister of Finance and Public Administrations, the provisions of Article 37 on the retention procedure may be amended in accordance with the provisions of Article 57a of Law 7/1985 of 2 April.

Final disposition octave. Amendment by regulatory provisions.

The determinations included in the additional provisions fourteenth to sixteenth of the present royal decree may be modified by royal decree agreed upon in the Council of Ministers.

Final disposition ninth. Entry into force.

This royal decree-law shall enter into force on the day following that of its publication in the "Official Gazette of the State" except as provided for in the fifth additional provision which shall enter into force on 1 January 2015.

Given in Madrid, December 26, 2014.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY

Financing Fund for Autonomous Communities

Result (savings or savings) of ordinary (A + B)

) Other assets and liabilities at fair value with imputation on results.

Budget. Heritage Economic Result	(Millions of Euros)
1. Transfers and grants received.
) Of the exercise.
b) Imputation of grants for current and other acctives.
2. Other ordinary management revenue.
3. Excess provisions.
A) Total ordinary management revenue (1 + 2 + 3)
4. Transfers and grants granted.
5. Other ordinary management expenses.	-14
	) Supplies and external services.	-14
b) Other.
B) Total ordinary management expense (4 + 5)	-14
-14
	6. Other non-ordinary items.
) Revenue.
b) Expenses.
II. Result of non-financial operations (I + 6).	-14
7. Financial income.
) Of equity instruments shares.
a.1) In entities in the group, multigroup, and associated.
a.2) In others entities.
b) Values
b.1) On entities in the group, multigroup, and associated.
	b.2) Other.
	8. Financial expenses.
) For debts to group, multigroup, and associated entities.
	) Other.
. Fair value variation in financial assets and liabilities.
) Fianancial derivatives.
c) Imputation to the exercise result by financial assets available for sale.
	. Change differences.
11. Impairment of value, low, and asset and financial liabilities.
) Of group, multigroup, and associated entities.
b) Other.
III. Result of financial operations (7 + 8 + 9 + 10 + 11).
IV. Result (saving or saving) net of exercise (II + III)	-14

J) Application Pending Payments (-)

Budget. Cash Flow Status	(Millions of Euros)
I. CASH FLOWS FROM MANAGEMENT ACTIVITIES.
A) Cobros: (+).	764
1. Transfers and grants received.
2. Interest and dividends charged.	764
3. Other charges.
B) Payments: (-).	-18
4. Transfers and grants granted.
5. Other management expenses.	-18
6. Interest paid.
7. Other payments.
cash flows from management activities (A + B).	745
II. CASH FLOWS FROM INVESTMENT ACTIVITIES.
C) Cobros: (+).	4,324
financial assets.	4.324
D) Payments: (-).	-38.869
of financial assets.	-38.869
cash flows from investment activities (C + D).	-34,545
Ill. CASH FLOWS FROM FINANCING ACTIVITIES.
E) Equity Augments: (+).	38.869
1. Contributions from the entity in which the Fund is integrated.	38,869
F) Payments to the entity in which the Fund is integrated: (-).	-5,955
2. Return of contributions and distribution of results to the entity in which the Fund is integrated.	-5,955
G) Cobros by issue of liabilities financial: (+).
3. Loans received.
4. Other debts.
H) Payback payments for financial liabilities: (-)
5. Loans received.
6. Other Debts Net Cash Flows by Financing Activities (E + F + G + H).	32,914
IV. CASH FLOWS PENDING CLASSIFICATION.
) Application Pending (+).
Net Cash Flows Pending Classification (I + J).
V. EFFECT OF CHANGES IN EXCHANGE RATES (+ /-).
VI. NET INCREASE/DECREASE IN CASH AND LIQUID ASSETS EQUIVALENT TO CASH (I + II + III + IV + V).	-887
Cash and liquid assets Cash equivalents at the beginning of the financial year.	3.695
Cash and liquid assets equivalent to cash at the end of the financial year.	2,809

debtors and other accounts receivable

Balance	Ppt. 2015 (millions of euros)
ACTIVE NOT CURRENT.	122.407
INVESTMENTS TERM IN GROUP, MULTIGROUP, AND ASSOCIATED ENTITIES.
-TERM FINANCIAL INVESTMENTS.	122.407
CURRENT ACTIVE.	5,916
SHORT-TERM FINANCIAL INVESTMENTS PLAN.	3.107
TUNING FOR STAGING.
CASH AND OTHER EQUIVALENT LIQUID ASSETS.	2,809
TOTAL ACTIVE = NET AND LIABILITIES.	128,323
EQUITY AND LIABILITIES.
net worth		127,629
contributed heritage	127.484
HERITAGE GENERATED.	145
exercise results.	2,395
Exercise result ..	-14
Distribution of results.	-2.236
SETTINGS FOR CHANGE OF VALUE.
OUTSTANDING PROPERTY INCREASES FROM IMPUTATION TO RESULTS.
NON-CURRENT LIABILITY.	694
LONG-TERM DEBTS.
DEBTS TO GROUP, MULTIGROUP, AND ASSOCIATED SHORT-TERM ENTITIES CREDITORS AND OTHER ACCOUNTS PAYABLE.
ADJUSTMENTS TO BE MADE.	694
TOTAL NET AND PASSIVE EQUITY = ACTIVE.	128,323

GENERAL BUDGETS OF THE STATE 2015

Financing Fund to Local Entities

) Other assets and liabilities at fair value with imputation on results.

Budget. Heritage Economic Result	(Millions of Euros)
1. Transfers and grants received.
2. Other ordinary management revenue.
3. Excess provisions.
) TOTAL ORDINARY MANAGEMENT REVENUE (1 + 2 + 3).
4. Transfers and grants granted.	-5
5. Other ordinary management expenses.	-5
) Supplies and external services.
b) Other.
B) TOTAL MANAGEMENT EXPENSE (4 + 5).	-5
I. Result (saving or saving) of the ordinary (A + B) management.	-5
6. Other non-ordinary items.
) Revenue.
b) Expenses.
II. Result of non-financial operations (1 + 6).	-5
7. Financial income.
) Of equity instruments shares.
a.1) In entities in the group, multigroup, and associated.
a.2) In others entities.
b) Values
b.1) On entities in the group, multigroup, and associated.
	b.2) Other.
	8. Financial expenses.
) For debts to group, multigroup, and associated entities.
	) Other.
. Fair value variation in financial assets and liabilities.
) Financial derivatives.
c) Imputation to the exercise result by financial assets available for sale.
	. Change differences.
11. Impairment of value, low, and asset and financial liabilities.
) Of group, multigroup, and associated entities.
b) Other.
III. Result of financial operations (7 + 8 + 9 + 10 + 11).
IV. Result (saving or saving) net of exercise (11 + 111).	-5

Local Entity Financing Fund

. Contributions from the entity in which the Fund is integrated.

. CASH FLOWS PENDING CLASSIFICATION.

J) Application Pending Payments (-)

Budget. Cash Flow Status	(Millions of Euros)
I. CASH FLOWS FROM MANAGEMENT ACTIVITIES.
A) Cobros: (+).	89
1. Transfers and grants received.
2. Interest and dividends charged.	89
3. Other charges.
B) Payments: (-).	-10
4. Transfers and grants granted.
5. Other management expenses.	-10
6. Interest paid.
7. Other payments.
cash flows from management activities (A + B).	80
II. CASH FLOWS FROM INVESTMENT ACTIVITIES.
C) Cobros: (+).	1.126
financial assets.	1.126
D) Payments: (-)	-1,000
of financial assets.	1,000
Net Cash for Investment Activities (C + D).	126
III. CASH FLOWS FROM FINANCING ACTIVITIES.
E) Equity Augments: (+).	1,000
1,000
F) Payments to the entity in which the Fund is integrated: (-).	-1,697
2. Return of contributions and distribution of results to the entity in which the Fund is integrated.	-1,697
G) Cobros by issue of liabilities financial: (+).
3. Loans received.
4. Other debts.
H) Payback payments for financial liabilities: (-)
5. Loans received.
6. Other debts.
cash flows from financing activities (E + F + G + H).	-697
) Application Pending (+).
Net Cash Flows Pending Classification (I + J).
V. EFFECT OF CHANGES IN EXCHANGE RATES (+ /-).
VI. INCREASE/NET DECREASE IN CASH AND LIQUID ASSETS EQUIVALENT TO CASH (I + II + III + IV + V).	1.903
Cash and liquid assets Cash equivalents at the beginning of the financial year.	846
Cash and liquid assets equivalent to cash at the end of the financial year.	355

Financing Fund to Local Entities

Distribution of results.

Balance	Ppt. 2015 (millions of euros)
	ACTIVE.
) ACTIVE NOT CURRENT.	8,519
I. LONG-TERM INVESTMENTS IN GROUP, MULTIGROUP, AND ASSOCIATED ENTITIES.
II. LONG-TERM FINANCIAL INVESTMENTS.	8.519
B) CURRENT ACTIVE.	1,690
DEBTORS AND OTHER ACCOUNTS RECEIVABLE.
SHORT-TERM INVESTMENTS IN GROUP ENTITIES, MULTIGROUP AND ASSOCIATED.
1.335
adjustments by staging.	1,335
cash and other equivalent liquid assets.	355
I. TOTAL ACTIVE= EQUITY AND LIABILITIES.	10.209
NET AND PASSIVE ASSETS.
NET EQUITY.	10.176
CONTRIBUTED WEALTH.	10.182
generated heritage.
exercise results.
-5
CHANGE ADJUSTMENTS.
OUTSTANDING PROPERTY INCREASES FROM IMPUTATION TO RESULTS.
LIABILITY.	33
-TERM PROVISIONS.
DEBTS TO GROUP, MULTIGROUP, AND ASSOCIATED SHORT-TERM ENTITIES.
CREDITORS AND OTHER ACCOUNTS PAYABLE.
TUNING FOR STAGING.
TOTAL NET AND PASSIVE ASSETS = ACTIVE.	10.209