JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it. Sabed: That the General Courts have approved and I come to sanction the following Law.

EXPLANATORY STATEMENT

I

The introduction of the euro as a single legal tender, whose entry into circulation will take place on 1 January 2002, requires that the general budget of the State for such an exercise be drawn up in the money. The 2002 financial year will therefore be the first to be drawn up with the euro as the unit of account.

II

The typical and essential part of the Budget Law is contained in Title I, "From the approval of the Budgets and its amendments", as in Chapter I, under the heading " Initial appropriations and financing of the " the entire state of revenue and expenditure of the state public sector is approved and the amount of tax benefits that affect state taxes is entered.

In this chapter I, in defining the scope of the General Budget of the State, takes into account the classification that the Public Bodies makes of Law 6/1997, of the Organization and the Functioning of the General Administration of the State, classification that is made present in the rest of the Law. The distribution of the funds, however, serves the purpose pursued by the implementation of the expenditure, distributed by functions.

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

III

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

Chapter I regulates the management of teaching budgets. It sets out the economic module for the distribution of public funds for the support of concerted centres and the amount of the authorization of the staff costs of the National University of Distance Education (UNED), which is the only one of State and Social Services.

In Chapter II on the "Budgetary Management of Health", the rules for amending the appropriations in the INHEALTH budget are laid down: credit transfers, extension credits and credit generation in the budget of the National Institute of Health.

Similarly, rules on credit generations are collected in the IMSERSO and the application of the treasury balance of this Agency.

The "budgetary regime of entities created under Law 15/1997 of 25 April in the field of INHEALTH" is also included in this chapter, having opted for this name given the ambiguity of nature. legal status of these entities.

Chapter III contains other rules on budgetary management and establishes the percentage of participation in gross collection obtained by the activity of the State Agency of the Tax Administration, This percentage was set for 2002 (as for the previous financial year) by 5 per 100, with a maximum of EUR 50 million.

IV

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

The impact that the stability and sustained growth of our economy have on the public sector service is reflected in Chapter I, concerning the " Increase in the expenditure of the staff to the service of the public sector ", which, after defining what constitutes" public sector " for these purposes, establishes an increase in the remuneration of the staff to the public sector service equivalent to the expected CPI growth, encrypted by 2 per 100.

In the list of entities that constitute the public sector, it has been tried to avoid unnecessary duplication that appeared in previous exercises. Thus the express reference to the ICO, which is included in paragraph (j), "business public entities and other state public sector entities" is deleted. In the same way, the reference to the UNED is deleted, since, given its nature as a University, it is included in paragraph j). The reference is, however, expressed to Correos y Telegrafos, S.A., despite its status as a state company, because of the particularities of its staff.

The regulation of the Public Employment Offer is also included in this chapter. The present State General Budget Law, like the previous one, maintains its regulation in a single article, maintaining the restrictions on the incorporation of new income personnel who, as in previous years, do not may exceed 25 per 100 of the rate of replacement.

Restrictions on the hiring of temporary staff and the appointment of interim officials are maintained, attributing to them a strictly exceptional character and linking it to urgent needs and indeferrals. Also, automatism is maintained in the extinction of contracts to cover seasonal needs, with the occasion of the expiration of their time limit.

On the other hand, the exceptional regulations introduced in previous years remain in force. Thus, the forecast that the number of career military and professional military positions in Tropa and Marineria will not be subject to the general limitation of 25 per 100 of the rate of replacement, but rather that carry out in accordance with the provisions of Law 17/1999, of 18 May, of the Staff Regulations of the Armed Forces. However, the number of career military places will be 70 per 100 of the average of the withdrawals planned for the years 2002 to 2010, increasing from the forecast of the previous year as the objectives set in the Article 18 of that Law. The number of professional military positions in Tropa and Marineria will be the number needed to reach the employees set out in the corresponding additional provision of the Law.

Similarly, the exceptions in force to the limitation of 25 percent of the rate of replacement of the troops are maintained, with respect to the State Security Forces and Corps, the Autonomous Police, the personnel of the Administration of Justice, civil servants of public administrations with educational skills for the development of the Organic Law 1/1990, of 3 October, of General Management of the Educational System (LOGSE), staff of the prevention services and fire extinguishing and personnel of Local Corporations of less than 50,000 inhabitants and of the Local Police.

Finally, we insist on flexibility in terms in which the Ministry of Finance and the Ministry of Public Administrations may authorise the calls for vacancies of certain public entities. business and public entities, providing that the general limitation of 25 per 100 of the replacement rate can be exceeded in case of newly created entities or if their powers have been substantially altered. The aforementioned scheme extends to the state companies for the management of public service broadcasting and television services dependent on the Ente Público Radio Televisión Española (RTVE).

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

Both the Permanent Directors and the Secretary-General of the State Council, like the other high offices of constitutional bodies, can continue to refine the trienes that, if necessary, correspond to their prior condition. of officials, in accordance with the rules applicable, and the possible difference of their amount when the amount of the said rules exceeds the amount approved in the abovementioned agreements, as well as that the officials in question Special services receive remuneration for seniority (triennial) in fourteen pages.

The chapter is completed with the rules regarding the remuneration of State officials, Armed Forces personnel, Civil Guard and National Police Corps, members of the judicial and fiscal careers, and personnel. Service of the Administration of Justice, Social Security personnel and rules regarding the salary increase that will be experienced by the staff of the State public sector subject to administrative and statutory regime and labor personnel of the sector State public.

Chapter III of this Title sets out a closure rule, applicable to staff whose remuneration system does not fit into the rules contained in Chapter II. In addition, as in previous budget legislation, other provisions on the arrangements for active personnel relating, inter alia, to the prohibition of atypical income, increased the amounts to be paid by the concepts of the of rewards, crossings, medals and pensions of mutilation to the requirements for the determination or modification of the remuneration of the staff, non-official and the recruitment of labour personnel from the investment credits.

This chapter highlights the regime introduced in the year 2000, relating to the remuneration of artists in public shows, establishing greater flexibility for the fixing of their remuneration in such a way as to enable them to to accommodate the market criterion.

In particular, it is excepted from the need for a favourable report as a whole from the Ministries of Economic and Finance and Public Administrations the special assumption of remuneration for individual contracts in respect of personal subject to the special work relationship of artists in public shows.

Also, limitations are set regarding the performance incentives that Correos and Telegrafos can pay, S.A.

V

Reproducing the structure maintained in previous years, Title IV of the State General Budget Law, under the heading "Of Public Pensions", is divided into five chapters. Chapter I is dedicated to regulating the initial determination of the pensions of the State Passive Classes, special war and non-contributory Social Security. The only modification introduced in this chapter with respect to previous exercises is the one derived from the update of the amounts reflected in the.

Chapter II contains the limitations in the initial signposting of public pensions, implementing a system of maximum limitation or "ceiling" to them. This limitation is already traditional in our pension system, altering, exclusively, the amount of the "cap."

In Chapter III of this Title IV, on the revaluation and modification of public pension values, an increase of the same for 2002 is set for 2 per 100, equal to that of the CPI for the year 2002. year 2002, which guarantees the purchasing power of pensions, thus ensuring the levels of coverage and protection of social expenditure. This regulation is supplemented by the establishment of limitations on the revaluation of pensions, consistent with the system of limitation of the maximum amount of pensions, as well as the determination of non-revalorizable pensions in 2002.

Chapter IV contains the system of supplements for minimums, articulated in two articles, relating respectively to pensions of Passive Classes and pensions of the Social Security system.

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

With regard to these chapters, the only thing that can be reviewed is that the relevant update of the amounts entered is made.

VI

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

The fundamental object of this Title is to authorize the amount to which the State and the Public Bodies can carry out debt operations, as provided for in Chapter I, under the heading "Public Debt". These generic authorizations are supplemented by the determination of the information to be provided by the public authorities and the government itself on the evolution of the public debt and the accounts opened by the Treasury in the Banco de España and others. financial institutions.

In the matter of State Debt, the authorization to the government is related to the amount of the increase in the outstanding balance of the State Debt at December 31. Thus, for the year 2002, the government is authorized to increase the amount, with the limitation that the outstanding balance of that debt at 31 December 2002 does not exceed that corresponding to 1 January 2001 in more than 8,473,074.43 thousand (a), allowing the limit to be exceeded in the course of the exercise prior to the authorisation of the Ministry of the Economy and establishing the assumptions in which it will automatically be revised.

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

In Chapter II, concerning public endorsements and other guarantees, the total limit of the guarantees to be provided by the State and the public bodies is fixed. Within the State guarantees, special mention should be made of the authorization of guarantees to guarantee fixed income securities issued by the Fund for the Titling of Assets, aimed at promoting access to the credit of SMEs, for which it is established an amount of thousands of euros.

In relation to the guarantees to be provided by the public authorities, only the State Society of Industrial Participations is authorized (as in the previous year) to lend the aforementioned guarantees, given the restrictive criteria The Community rules are laid down in this respect. This authorization is accompanied by the determination of the information to be provided by the Government to the General Courts on the evolution of the guarantees granted.

The State's relations with the Institute of Official Credit are listed in Chapter III, and focus on regulating the State's reimbursements to that Institute, the information corresponding to the general costs and the endowment of the Fund for Development Assistance, which in 2002 will be increased to EUR 480.81 million.

Independent of the annual allocation to the Development Assistance Fund is the volume of operations that the Council of Ministers may authorize during the year under the Development Assistance Fund, also collected in the the same article. Although the two figures traditionally came to coincide, the 2002 financial year will be different, with the latter amounting to EUR 631.06 million.

This chapter includes the endowment of the micro-credit fund for basic social development projects abroad, which amounts to 48.08 million euros in 2002.

VII

Title VI, dedicated to the Tax Rules, is limited to the updating of certain parameters in order to contribute to the achievement of the government's objectives in terms of inflation and zero deficit.

For this reason, in the area of the Income Tax of the Physical Persons, the coefficients for updating the acquisition value applicable to real estate are regulated and the transitional compensation regime is maintained. for tenants and acquirers of habitual housing in those cases where the tax law is less advantageous than that established prior to Law 40/1998 of 9 December of the Income Tax of Persons Physical and other Tax Standards.

In the Company Tax the coefficients of monetary correction applicable to the transmissions of real estate are updated and the amount of the payments divided is determined that the entities subject to this tax must be performed.

In the area of indirect taxes only the rate for transmission and rehabilitation of bulk and nobiliary titles corresponding to the Tax on Proprietary Transmissions and Documented Legal Acts is updated.

As far as local taxes are concerned, in the Real Estate Tax the tax base of this tax is updated according to the expected inflation and the Tax on Economic Activities is carried out some amendments of a technical nature in some headings of the tariff for that tax.

As for the Rates, the expected rate of inflation is updated to the level of the fixed rates of the State Treasury and the applicable rates are set for the rates on the game.

Likewise, the rate coefficients per reserve of the public radiolecular domain are fixed, reducing them substantially to match the amount of the rate to the value of the radiolecular spectrum and the profitability they can obtain. operators, according to the current situation of the telecommunications sector in Europe and in our country.

In the area of fiscal incentives, those established for priority programs and activities covered by the General Budget Laws of the State for the years 2000 and 2001 are extended for 2002. These incentives include deductions in the direct taxation of both the Income Tax of the Physical Persons and the Corporate Tax.

VIII

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

Within Chapter I, rules are contained regarding the financing of Local Corporations.

The fundamental nucleus is constituted by the articulation of the participation of the Local Corporations in the taxes of the State, both in the determination of its value, and in the way of making it effective. However, this regulation is supplemented by other transfers, consisting of grants for urban collective transport services, compensation to the aid for tax benefits granted to natural or legal persons in the the local taxes, in compliance with the provisions of Article 9 of Law 39/1988 of 28 December, Regulatory of Local Government. (These benefits mainly affect IBI exemptions) and compensation for the operating costs of the desalination plant installed in Ceuta.

These rules are supplemented by the reporting obligations to be provided by the Local Corporations, budgetary management rules, the granting of advances to the Councils to cover the gaps that may arise. to be used in the collection of local taxes and the articulation of the procedure to comply with the compensation of firm debts contracted with the State by the Local Corporations.

Chapter II articulates the new system of financing of the Autonomous Communities, introducing substantial new developments in respect of the previous system.

The financing of the Autonomous Communities of the common regime, in the new system, is carried out through the following mechanisms:

Collection of taxes and fees.

The autonomic rate of the IRPF, which corresponds to the 33 per 100 of the total tax rate.

The sale of 35 per 100 of the liquid collection produced by the Value Added Tax corresponding to the consumption of each Autonomous Community.

The sale of 40 per 100 of the liquid collection of excise duties on beer, on intermediate products and on alcohol and derived beverages, on hydrocarbons and on tobacco products, distributed by Autonomous Communities on the basis of the indices detailed in the Council agreement.

The cession of 100 per 100 of the liquid collection of excise duties on electricity and on certain means of transport, distributed by Autonomous Communities also according to the indices approved by the Tip.

The Sufficiency Fund.

The most significant innovation in the new System is the Fund of Sufficiency, the main leveller mechanism and the closure of the system. It is intended to cover the difference between the spending needs of each Autonomous Community and its fiscal capacity in the base year of the system (1999).

The Autonomous Communities of the Basque Country and Navarre are financed by the unique system of the foral regime.

The financial relations between the Basque Country and the State are regulated by the system of the Economic Concert. The existing concert concludes its term of office on 31 December 2001, without the possibility of extension being provided for.

The financial relations between Navarre and the State are governed by the system of the Economic Convention, in which no effective period is established. If a period of five years is established as regards the method for determining the contribution, the possibility of extending that method for the following years is also envisaged, as has been done in the years 2000 and 2000. 2001.

Finally, the "System of Financing of the Autonomous Communities of the Common Regime" provides for the incorporation of the Cities with Autonomy Statute, by means of their participation in the Fund of sufficiency in the base year 1999 by a amount that includes the assessment of the services transferred and which incorporates the grant of the self-governing bodies.

Novelty also significant, is the creation of a Supplementary Fund initially intended to finance investment expenditure by the Autonomous Communities, but which allows for the possibility of the Autonomous Communities allocate the amounts of the same to the financing of current expenditure associated with investments financed from the Compensation Fund, former Interterritorial Compensation Fund, or with the allocations from the Supplementary Fund itself.

IX

The General Budget Law of the State contains in Title VIII, under the heading "Social Quotations", the rules on the bases and types of contributions of the various social security schemes, the updating of the quotation bases.

The title consists of two articles relating, respectively, to bases and types of contribution to Social Security, Unemployment, the Guarantee Fund and Vocational Training during 2002 and contributions to the Mutual Funds. General of Officials for the year 2002.

For the financial year 2002, only new developments have been introduced with regard to contributions to the General Mutual Fund of Officials, the rates of State contribution to the various Regulations having been amended. Special Social Security of Officials. In the case of civil servants, the contribution is increased from 5,97 per 100 to 6,43 per 100 of the regulatory assets for the purposes of listing liabilities. In the case of military personnel, the contribution decreases, from 7.98 per 100 to 9.05 per 100 of the same regulatory assets. The same applies to the Special Regime of Officials to the Service of the Administration of Justice, in which it is passed from 5.08 per 100 to 5.18 per 100.

X

The content of the Budget Law is supplemented by a number of additional and transitional provisions in which very varied provisions are set out.

A provision has been introduced concerning the exclusion of the extension period for the purpose of charging obligations for the financial year 2002, as a result of the problems arising from that period, as well as the advantages observed in the application of this rule the previous year.

In the field of personnel, the maximum templates of the Professional Military of Troop and Marineria are set to reach 31 December 2002.

In the area of public pensions and welfare benefits, the amounts of the social security benefits of Social Security are established by dependent child, of the welfare pensions and economic benefits of Law 13/1982, For the Social Integration of the Disabled, the Social Security Special Regime of the Armed Forces and the Social Aid to those affected by the Immunodeficiency Virus will be revalued for the year 2002. Human (HIV).

In line with the government's willingness to maintain the purchasing power of public pensions, given that the inflation forecast November 2000-November 2001 will be higher than that estimated at the time of the State General Budget Law for 2001, an additional provision is introduced which aims to compensate for the loss of pension purchasing power derived from this difference. To this end, it is established that pensioners who are injured from a single payment are credited with the difference in perceptions, as well as the consolidation of this amount for the purposes of calculating successive updates.

The economic rules relate to the legal interest of money, which stands at 4,25 per 100 and the interest for late payment which is fixed at 5,50 per 100, and the financing of continuing training, as well as precepts relating to the State Guarantee for works of cultural interest temporarily transferred for exhibition in institutions of exclusive competence of the Ministry of Education, Culture and Sport. These include, in an express way, the exhibitions organized by the "State Society for the Commemoration of the Centenarians of Philip II and Carlos V" and the "New Millennium State Society".

The promotion of foreign trade is reflected in two additional provisions relating to export credit insurance and the allocation of funds for the promotion of Spanish investment abroad (the Investment Fund). In the Foreign Ministry, the Fund for Investment in the External Relations of Small and Medium-sized Enterprises.

The maximum coverage limit for new contracts, excluding the Open Policy of Export Management (PAGEX) and Poliza 100, which can be secured and distributed by CESCE in the financial year 2002, is raised to 4,459.04 million. euro.

The increases in funding for the promotion of Spanish investment abroad raise their level in respect of those set for the 2001 financial year. The same applies to the maximum total amount of the operations that can be approved by the respective Executive Committees. However, the provision of these surpluses is linked to compliance with the forecasts made by COFIDES.

Provisions are introduced to eliminate the disfunctions arising from the amount of extraordinary pensions caused by acts of terrorism in favour of officials subject to passive classes, in the circumstances of the act (which would have occurred or not in the act of service), the situation in which the person is responsible (active or passive), the beneficiary of the benefit (the victim himself or his family) and the legislation in force at the time of the event causing the pension.

Also, the amount of pensions caused by acts of terrorism is raised in favour of persons who are not entitled to a pension under any public social security scheme, which passes from double to triple the minimum wage. interprofessional.

Finally, it is planned to hold special National Lottery draws in favor of the Spanish Red Cross, Spanish Association Against Cancer and Salamanca 2002, European City of Culture.

The Law closes with a set of transitional provisions concerning the compensation for residence of the staff in the service of the State public sector not subject to labor legislation, absorption of personal supplements and transitional arrangements, the fate of the remnants of the Solidarity Fund set up by the additional provision of Law 50/1984 and the management of budget appropriations for passive classes.

TITLE I

From the approval of the Budgets and their modifications

CHAPTER I

Initial credits and funding for them

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

In the General Budget of the State for the year 2002, they are integrated:

a) The State budget.

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

c) The Social Security budget.

(d) The budgets of public bodies, the specific rules of which give the appropriations for their expenditure budget limited:

Nuclear Security Council

Economic and Social Council

State Tax Administration Agency

Cervantes Institute

Data Protection Agency

Instituto Español de Comercio Exterior (ICEX)

e) The budget of the public Ente Radiotelevisión Española and the other state commercial companies for the management of public service broadcasting and television.

f) The budgets of state commercial companies.

g) The budgets of the State Foundations.

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

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

One. For the implementation of the programmes integrated into the expenditure statements of the budgets of the Entes referred to in paragraphs (a), (b), (c) and (d) of the preceding Article, appropriations in economic chapters I to VIII are hereby approved in respect of 214,208,303.27 thousand euros, according to the distribution by programs detailed in Annex I of this Law. The function pool of the credits for these programs is as follows:

In thousands of euros

Defense

Functions	Chapters I to VIII
High State Address and Government	361.209.24
General Administration	478.258.46
External Relations	946.086.05
Justice	1.110.662.58
Protection and Nuclear Security	36.049, 83
6.158.460.48
Security and Protection Civil	5.045.230.33
Security and Social Protection	88,949.259.86
Social Promotion	5.235.419, 41
	13.870.669.48
Education	1.670.423.60
Housing and Urbanism	657.350.47
Community Welfare	437.382.28
Culture	769.809.55
	Other Community and Social Services	58,411.08
Basic Infrastructures and Transports	8.924.906.52
Communications	226.310.68
424.527.20
Scientific, Technical, and Applied Research	3.791.953, 89
Basic and Statistical Information	322.260, 63
Economic Regulation	2.506.056.25
2.114.853.26
Agriculture, Fisheries and Food	Table_table_der" >7.509.145, 63
	Industry	723.295.07
	Energy	26.422.75
	Mining	1.126.748.25
Tourism	128,707.86
Trade	969.828.68
Transfers to Admons. Territorial Public	33.812.200,13
relations with the European Union	8.086.546, 69
Public Debt	17.729.857.08

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

Thousands of Euros

	Economic
	Chapters I to VII Non-financial income	Chapter VIII Financial Assets	Total
	108.457.765.77	568.067, 36	109.025.833.13
Stand-alone organizations	26.754,725.80	1.436.948.85	28.191.674.65
Social Security	68,455.686.93	133.063.97	68.588.750, 90
1.d Organizations) of this Act	71,106.82	17.798, 26	88.905.08
Total	203.739.285.32	2.155.878.44	205.895.163.76

Three. For internal transfers between the Entes referred to in paragraph 1 of this Article, appropriations are hereby approved for the amount of EUR 24,055,351,30 000 with the following breakdown by Entes:

Thousands of Euros

Source Transfers

Target
Status	Autonomy Organizations	Social Security	Article 1.d Organizations) of the present Law	Total
Status	-	3.430.839.61	14.828.219.11	1.193.083, 24	19.452.141.96
-alone bodies	2.011.838.68	75.064.58	-	-	2.086.903.26
Social Security	150.125.33	7.813.16	2.358.367.59	-	2,516.306.08
1.d Organizations) of this Law.	-	-	-	-	-
Total	2.161,964.01	3.513,717.35	17.186.586, 70	1.193.083.24	24.055.351, 30

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

Thousands of Euros

	Economic
	Chapters I to VII non-financial expenses	Chapter VIII Financial assets	Total expenses
	114.294.490.85	5.278.460, 72	119.572.951.57
Stand-alone organizations	30.767.957.12	942.636.10	31,710.593.22
Social Security	81.770.903.19	3,927.218.27	85.698.121, 46
1.d Organizations) of this Law	1.281.340.49	647.83	1.281,988.32
Total	228.114.691.65	10.148.962.92	238.263.654.57

Five. For the depreciation of financial liabilities, appropriations are approved in Chapter IX of the statements of expenditure of the Entes referred to in paragraph 1, in the amount of EUR 24,711,518.79 thousand, the distribution of which is detailed in the Annex I of this Act.

Article 3. Of the tax benefits.

Tax benefits that affect state taxes are estimated at 40,041.14 million euros. Its systematic management is incorporated as an annex to the state of income of the State.

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

The appropriations approved in Article 2 (1) of this Law, amounting to 214,208,303.27 thousand euros will be financed:

(a) With the economic rights to be liquidated during the financial year, detailed in the corresponding income statements and estimated at 205,895,163.76 thousand euros; and

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

Article 5. From the business operations account.

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

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

One. 1. The budget of the Public Ente Radiotelevisión Española is approved, in which the necessary allocations are granted for the development of its activities, amounting to 422.784 thousand euros, with its resources being estimated at the same amount.

2. The budgets of state commercial companies for the management of public service broadcasting and television referred to in Law 4/1980 of 10 January are approved in the following detail:

"Television Española, Sociedad Anonima", for a total amount of expenses of 1,041,020 thousand euros, ascending the resources at the same amount.

"Radio Nacional de España, Sociedad Anonima", for a total amount of expenses of 168,784 thousand euros, ascending the resources at the same amount.

Two. The budgets of the remaining State-owned commercial companies with a majority of public capital are approved, which collect their estimates of expenditure and revenue forecasts, presented on an individual or consolidated basis with those of the companies to which they belong, relating in the latter case the companies object of consolidated presentation. Without prejudice to the foregoing, they are, in any case, separately from those of the state commercial companies which receive grants from the State's General Budget.

Three. The budgets of the State Foundations that collect their estimates of expenditure and revenue forecasts are approved, which are then related:

AENA Foundation.

Almaden Foundation-Francisco Javier Villegas.

Biodiversity Foundation.

Fundación Canaria Puertos de Las Palmas.

Carolina Foundation.

Centre d' Alt Rendiment Empresarial i Social Cares Foundation.

Carlos III National Cancer Research Center Foundation.

National Glass Center Foundation.

Thyssen-Bornemisza Collection Foundation.

Our Lady of Guadalupe Major College Foundation.

Fundación Cultural Española para el Fomento de la Artesania.

Foundation for Postgraduate Studies in Latin America.

Foundation of the Spanish Railways.

Labor Services Foundation.

Lyric Theatre Foundation.

Efe Foundation.

Public Enterprise Foundation.

ENRESA Foundation.

Environment, Enterprise and Environment Foundation.

Industrial Organization School Foundation.

Spanish Foundation for Science and Technology.

F.N.M.T. Foundation

Calahorra Hospital Foundation.

Alcorcon Hospital Foundation.

Manacor Hospital Foundation.

ICO Foundation.

Carlos III Cardiovascular Research Institute Foundation.

Ibero-American Securities Market Institute Foundation.

Fundación Instituto Port de Estudios y Cooperación de la Comunidad Valenciana.

International Foundation and for Ibero-American Administration and Public Policy.

Santa Barbara Disabled Workers ' Foundation.

Sorolla Museum Foundation.

Industrial Technological Prospective Observatory Foundation (OPTI).

Foundation for the Development of Training in Mining Zones.

Carlos III Foundation for International Cooperation and Health.

Foundation for the Prevention of Occupational Risks.

National Parks Foundation.

Student Residence Foundation.

Interconfederal Mediation and Arbitration Service Foundation-Sima.

Tripartite Foundation for Training in Employment.

Four. The budgets of the public entities and the public bodies that are specified below are approved, including estimates of expenditure and estimates of revenue relating to them and their states. financial, without prejudice to the control mechanisms which may, where appropriate, contain the provisions resulting from them:

Spanish Airports and Air Navigation (AENA).

Center for Technological and Industrial Development (CDTI).

Telecommunications Market Commission (C.M.T.).

National Energy Commission (C.N.E.).

National Securities Market Commission (CNMV).

Insurance Compensation Consortium (C.C.S.).

Consortium of the Special Area of the Canary Islands (C.Z.E.C.).

Business Public Entity Red.es (Red.es) Official School of Tourism (E.O.T.).

National Mint and Timbre-Real Casa de la Moneda (F.N.M.T. -R.C.M.).

Via Narrow Railways (FEVE).

Naval Construction Sector Management.

Railway Infrastructure Manager (GIF).

Official Credit Institute (ICO).

Institute for Energy Diversification and Savings (IDAE).

Ports of the State and Port Authorities.

National Network of Spanish Railways (RENFE).

Society of Salvage and Maritime Security (SASEMAR).

Sociedad Estatal de Participaciones Industriales (SEPI).

State Soil Promotion and Equipment Society (SEPES).

Article 7. Budget of the Bank of Spain.

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

CHAPTER II

Rules for amending and implementing budget appropriations

Article 8. General principles.

One. With exclusive validity during the year 2002, the modifications of the budgetary credits authorized in this Law will be subject to the following rules:

First. The amendments to the budget appropriations shall be in accordance with the provisions of this Law, and to that effect the recast text of the General Budget Law, at those extremes which are not modified by that law.

Second. Any budgetary modification agreement shall expressly state, the Section, the Service, or the public body to which it relates, as well as the programme, article, concept and sub-concept, where appropriate, affected by it, including in cases in which the the credit is entered at the level of the item. However, the limitations referred to in Article 70.1 of the recast text of the General Budget Law shall be construed as referring to the level of concept for those cases where the established link is at the level of an article.

In the corresponding proposal for budgetary modification and in its resolution, the impact on the achievement of the intended objectives will be recorded, duly quantified and justified.

Third. Where the authorised amendments affect the appropriations in Chapter I, 'Personnel Expenditure', the Ministry of Finance shall be notified to the Ministry of Public Administration for their knowledge.

Fourth. The limitations set out in Article 70 of the recast of the General Budget Law shall not apply where credit transfers occur as a result of the transfer of powers to the Autonomous Communities, by Application of Law 16/1985 of 25 June of the Spanish Historical Heritage, in the case of credits whose financing is exclusively Community or jointly carried out by Spain and the European Communities, is carried out between Section 06 "Public Debt" or between Section 34 appropriations " Financial relations with the "European Union" shall derive from the authorization contained in Article 10 (4) of this Law, or when they are carried out under credit 16.06.313G.227.11.

Two. To the credit holds that are carried out as a consequence of Law 16/1985, of 25 June, of the Spanish Historical Heritage, the limitations laid down in Article 22 of Law 37/1988, of 28 December, of General Budget of the State for 1989.

Article 9. Binding appropriations.

For the year 2002, they will be considered as binding, with the level of economic disaggregation with which they appear in the statements of expenditure, the appropriations entered to meet the obligations of the financial years. above.

Article 10. Specific powers with regard to budgetary changes.

One. With exclusive validity during the year 2002, the Minister of Finance is responsible for the following specific responsibilities for budgetary changes:

1. Make the additions referred to in article 11.Two of this Law.

2. To authorise transfers affecting the appropriations referred to in Article 59 (3) (b) of Royal Decree No 1091/1988 of 23 September 1988 approving the recast text of the General Budget Law, such as those relating to the appropriations referred to in Article 9 where their level of linkage is different from that laid down in general for the chapters in which they are entered.

3. To authorise credit transfers resulting from the Autonomous Communities, as a result of the respective Royal Service Transfer Decrees.

4. To authorise credit transfers between one or more programmes, including in the same or different function, corresponding to services of different budget sections, where necessary in the light of the Conventions, Protocols and other instruments of collaboration between the various ministerial departments, other State organs with differentiated allocations in the General Budget of the State and public bodies.

5. Authorize transfers that are necessary from credit 16.06.313G.227.11 to comply with the provisions of Article 2 of Law 36/1995 of 11 December.

6. To authorise transfers between one or more programmes, including in the same or different function, corresponding to services or autonomous bodies of different ministerial departments, where this is necessary for the distribution of the credits provided in the current budget for the National Fund for the Development of Scientific and Technical Research.

7. To authorize credit transfers between one or more programmes included in the same or different function corresponding to services or autonomous bodies of different ministerial departments, where this is necessary to make the redistribution, reallocation or mobility of staff members or employees, in the cases provided for in Chapter IV of the General Staff Regulations to the Service of the General Administration of the State and of Provision Posts of Work and Professional Promotion of Civil Servants of the Administration General of the State, approved by Royal Decree 364/1995 of 10 March, as well as to make effective the forced mobility of the staff of the General Administration of the State in accordance with the regulations that apply to them.

8. To authorise generations of revenue credits received in the last month of the previous financial year, where such revenue comes from contributions from the European Union.

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

Two. With exclusive validity during the year 2002, the Minister of Defense is responsible for the following specific competences in terms of budgetary changes:

1. To authorise the generations of credit referred to in Article 71.1.b) and c) of the recast text of the General Budget Law, motivated by income from sales of pharmaceutical products or the provision of hospital services, as for revenues from supplies of duly authorised food, fuel or food supplies, and services to armies of countries integrated into NATO.

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

Three. It is for the Minister for Health and Consumer Affairs to authorise the generations of credit referred to in Article 71.1 (b) and (c) of the recast of the General Budget Law as a result of the Revenue referred to in the additional twenty-second provision of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June.

They may also generate credit, as per the Minister for Health and Consumer Affairs, for the revenue referred to in that additional provision, even if they were produced in the last month of the previous year.

In order to reflect the repercussions that the National Health Institute's spending budget would have had to have the State's transfers to Social Security, for the generation of credit that would have occurred as a result of the effective collection of revenue referred to in the additional twenty-second provision of the recast text of the General Law on Social Security, the Minister for Health and Consumer Affairs may authorise the extension of the they are required in the expense budget of that Entity.

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

Four. The Ministry of Science and Technology will authorize generations of credit in the applications 20.10.542 M for the year 2002. 740; 20.10.542M.750; 20.10.542M.760, 20.10.542M.770 and 20.10.542M.780 for the revenue from the reimbursements of public aid for research and technological development purposes referred to in the additional decision of the Commission Law.

Five. With exclusive validity in 2002, it is up to the Minister of the Economy to authorize in Section 06 "Public Debt" the credit transfers referred to in points (b) and (c) of Article 68 (2) of the recast of the Law General Budget, adopted by Royal Decree No 1091/1988 of 23 September 1988 and the credit extensions which are necessary to satisfy the obligations arising from the public debt in its various forms, issued or contracted by the State and its autonomous bodies, both by interest and amortisation of principal and for expenses arising from the issuance, redemption, amortisation and any other expenses related to the management of the same.

Six. For the purposes referred to in Article 69 (d) of the recast text of the General Budget Law, the holders of the ministerial departments may authorise extensions of credit in the expenditure budgets of the institutions. self-employed persons, as soon as necessary to reflect on them the impact of the credit generations authorised by the holders of the ministerial departments in the cases referred to in Article 71.1 (a) and (d) of the text recast of the General Budget Law.

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

Article 11. Of the budgetary constraints.

One. The implementation of the General Budget of the State shall take into account the objective of stability envisaged, in terms of National Accounts, for all subsectors of the Central Administration and the General Administration of Security Social in such a way that there is no negative deviation on the target initially set.

Two. The provisions of Article 73 of the recast text of the General Budget Law, adopted by Royal Legislative Decree 1091/1988 of 23 September 1988, are suspended during the year 2002.

However, the remaining appropriations in Annex VI of this Law may be incorporated into the appropriations for the financial year.

Three. No credit transfers from capital operations to current operations may be carried out during 2002, except for the following exceptions:

The ones listed in Article 10 "Specific competencies in the field of budgetary modifications", point one.

Those that affect unforeseen programs and unclassified functions of Section 31 "Expenses of Various Ministries".

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

Those that are necessary to distribute the credits provided in the current budget to the National Fund for the Development of Scientific and Technical Research.

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

Four. For the purposes referred to in paragraph 1 above, the Government shall, on a regular basis, monitor the degree of compliance with the objective of stability in order to achieve the initially envisaged, by adopting, where appropriate, the No availability that is required for this.

Five. The excess of rights recognised over the initially planned, with the exception of those who, after their collection, finance generations or credit extensions, will be applied to reduce the initial deficit.

Six. The Government shall communicate quarterly to the Congressional and Senate Committee on Budgets the operations of the implementation of the State Budget and Social Security carried out in that period of time, for the purposes of informing the compliance with the provisions of this Article.

CHAPTER III

From Social Security

Article 12. From Social Security.

One. The financing of health care, through the budget of the National Institute of Health, will be carried out with two final contributions from the State, one for current operations amounting to 10,591,505.84 thousand euros and one for capital operations for an amount of EUR 468,185,17 thousand, and any other income affected by that Entity with an estimated amount of EUR 64,312,25 thousand.

Two. The State contributes to the Social Security system 306,346.26 thousand euros in order to attend to the financing of the allowances for minimum pensions of said system.

Three. The budget of the Institute for Migration and Social Services shall be financed in the year 2002 with contributions from the State for current operations amounting to 2,272,136.20 thousand euro and for capital operations for an amount EUR 31,489,71 thousand, as well as for any other income affected by the services provided by the Entity, for an estimated amount of EUR 33,396,47 thousand.

Four. The non-contributory health care of the Social Institute of the Navy is funded by a state-finalist contribution of 72,179.89 thousand euros. In addition, the social services of the Institute will be financed by the State's contribution through a current transfer of EUR 44,966,51 thousand and a transfer of capital operations amounting to 4,452,92 thousand of euro.

TITLE II

From budget management

CHAPTER I

From managing your teaching budgets

Article 13. Economic module for the distribution of public funds for the support of concerted centres.

One. In accordance with the second and third paragraphs of Article 49 of the Organic Law 8/1985 of 3 July on the right to education, the amount of the economic module per school unit for the purposes of the distribution of the amount The total of the public funds allocated to the support of the centres agreed for 2002 is set out in Annex IV to this Law.

In order to comply with the provisions of Article 11.2 of the Organic Law 1/1990 of 3 October, of General Ordination of the Educational System, and in the additional provision second number 3 of the Organic Law 9/1995, of 20 November, for the Participation, Evaluation and Government of the Teaching Centers, the units that are designed in the second cycle of the Child Education, will be financed according to the economic modules set out in Annex IV of this Law.

The medium-grade training cycles, as from 1 January 2002, will be financed according to the economic modules set out in Annex IV to this Law, depending on the corresponding degree of training courses. Medium have economic module defined or undefined.

The concerted units of Social Guarantee Programmes shall be financed in accordance with the economic module set out in Annex IV to this Law.

Provisionally, until specific economic modules are established, the concerted units of higher education courses will be financed according to the economic modules of the Second Degree Professional Training. set out in Annex IV.

Likewise, the concerted units in which the teachings of Baccalaureate are taught in the Organic Law 1/1990 of 3 October, of General Ordination of the Educational System, on a provisional basis and until develop the provisions of the fourth transitional provision of the Organic Law 9/1995, of 20 November, of the participation, evaluation and government of the educational institutions, will be financed according to the economic module set out in Annex IV of the this Act.

The Autonomous Communities in full exercise of educational competence, may adapt the modules set out in that Annex to the requirements derived from the curriculum established by each of the teachings, provided that does not imply a decrease in the amounts of those modules, as set out in this Law.

The remuneration of teaching staff will be effective from 1 January 2002, without prejudice to the date on which the respective collective agreements of private education are signed, applicable to each level of education in the (a) concerted centres, with the administration being able to accept payments on account, at the express and coincident request of all the employers ' organisations and consultation with the trade unions of the aforementioned collective agreements, until the moment when the signature of the relevant convention is produced, considering that these payments are to be they shall have effect from 1 January 2002. The component of the module for "Other Expenditure" shall take effect from 1 January 2002.

The amounts indicated for salaries of the teaching staff, including social charges, will be paid directly by the Administration, without prejudice to the employment relationship between the faculty and the head of the respective center. The distribution of the amounts that make up the "Variable Expenses" shall be carried out in accordance with the provisions of the regulatory provisions of the concert regime. The amount corresponding to "Other expenditure" shall be paid monthly, with the centres justifying their application at the end of the corresponding financial year jointly for all the concerted teachings of the centre.

Two. In the case of schools which have concerted units in the first and second cycle of compulsory secondary education, they shall be provided with the funding of the educational guidance services referred to in the additional third paragraph of Article 3 (3). The Organic Law 1/1990, of 3 October, of General Ordination of the Educational System. This appropriation is to be made on the basis of calculating the equivalent of a full day of the appropriate professional to these duties, for every 25 concerted units of compulsory secondary education. Therefore, the agreed centres shall be entitled to the corresponding working day of the said professional, on the basis of the number of compulsory secondary education units which are concerted.

Three. The ratio of teacher/unit taken into account for the fixing of the economic modules set out in Annex IV is as set out in that Annex. In the field of their competences, the educational authorities may establish the relationship teacher/unit, appropriate to impart the curriculum in force at each level of the concert, calculated on the basis of teacher's days with 25 hours per week; the Administration shall therefore not assume the remuneration increases, the hourly reductions, or any other circumstances leading to exceeding the requirements of the economic modules in Annex IV.

In addition, the Administration will not assume the salary increases, fixed in collective agreement, that assume a higher percentage than the increase established for the teachers of public education at the various levels of (a) to ensure that, in order to achieve the remuneration analogy referred to in Article 49.4 of Organic Law 8/1985 of 3 July, the law governing the right to education, there shall be an express recognition by the administration and the consequent budgetary allocation.

Four. The ratio teacher/unit of the centres may be increased according to the total number of teachers affected by the recolocation measures that have been adopted until the entry into force of this Law and are in this time included in the delegated payment payroll, as well as the progressive empowerment of the teaching teams.

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

Five. The funding will be provided to the agreed teaching centres for support to the function of the Directive, as provided for in the additional seventh provision of the Organic Law 9/1995 of 20 November 1995 on participation, evaluation and government of the educational institutions.

i) the education authorities in the field of their powers and within their budgetary resources may lay down the financial and professional compensation for the exercise of the function of the institutions in the The Court of Justice of the European Court of Justice of the European Court of Justice of the European Court of Justice of the European Union, of the European Parliament, of the European Parliament, of the European Parliament, of the European Parliament, of the European Parliament of the educational institutions.

Article 14. Authorization of personnel costs of the National University of Distance Education (UNED).

In accordance with the provisions of Article 54.4 of the Organic Law 11/1983, of 25 August, of the University Reform, in relation to its second final disposition, the costs of the teaching staff are authorized (official and (a) and of the National University of Education at Distance (UNED) administration and service personnel and services (fixed official and employment) for the year 2002 and for the amounts detailed in Annex V to this Law.

CHAPTER II

From the Budget Management of Health and Social Services

Article 15. Credit transfers from the National Institute of Health (INHEALTH) and the Institute for Migration and Social Services (IMSERSO).

One. With exclusive validity for the year 2002, credit transfers from the INHEALTH Budget will be subject to the following system of distribution of powers:

(a) The Director-General of INHEALTH shall be responsible for authorizing credit transfers between budget headings included in the same group of programmes and chapter, provided that they do not affect the appropriations for staff or (a) the provision of services, which are intended for new investment, nor do they entail deviations in the achievement of the objectives of the respective programme.

(b) The Minister for Health and Consumer Affairs shall authorise transfers of credit between headings of different chapters, belonging to the same group of programmes, provided that they do not affect the appropriations for staff or (a) the provision of services, which are intended for new investment, nor do they entail deviations in the achievement of the objectives of the respective programme.

(c) The Minister of Finance shall be responsible for authorizing such transfers whose powers of resolution exceed the powers conferred on the Minister for Health and Consumer Affairs and the Director-General of INHEALTH and, in any case, assume that credit is allocated in budgetary applications that are not provided in the initial budget. In the latter case, the authorisation of the Minister of Finance shall not be required where a transfer during the same financial year has been approved for the same purposes, provided that the transfer is the responsibility of the Minister for Health and Consumer Affairs or the Director-General of INHEALTH.

Two. With exclusive validity for 2002, credit transfers from the IMSERSO budget will be subject to the same distribution of powers between the Minister of Labour and Social Affairs and the Director-General of the Institute of Migration and Social Services, which are attributed to the Minister of Health and Consumer Affairs and the Director General of INHEALTH.

However, the references to "Program Group" in number One of this article are replaced by "Programs" in terms of the IMSERSO Budget.

Three. In any event, once the budgetary changes referred to in paragraphs (a) and (b) of numbers One and Two of this Article are authorised, they shall be referred to the Ministry of Finance, the Directorate-General for Budgets, for their knowledge.

Article 16. Generations of credits in the budgets of the National Institute of Health (INHEALTH) and the Institute of Migration and Social Services (IMSERSO).

One. With exclusive validity for the year 2002, the income derived from operations referred to in Article 71.1 (a) of the consolidated text of the General Law may be credited to the states of expenditure of the National Health Institute's budget. Budget as a result of income from agreements, aid or altruistic donations for the conduct of research and teaching activities, the promotion of transplants, blood donations or other similar activities, which have been produced in the last month of the previous year, provided that the destination of the the revenue is not regulated by paragraph 3.3 of the additional twenty-second provision of the recast text of the General Law on Social Security.

Two. Revenue arising from the operations referred to in Article 71.1 (a), (b), (c) and (d) and Article 72 of the text may be generated by credit in the budget statements of the Institute for Migration and Social Services. recast of the General Budget Law.

The jurisdiction to authorize the generation of the corresponding credit will be from the Minister of Finance except in the following cases:

It will be up to the Director-General of the Migration and Social Services Institute to authorize the generations of credit, in the Entity's budget, for the Social Security income actually realized, in the amounts in excess of the amount budgeted, where such revenue comes from the following operations:

(a) The revenue of the European Union or any ministerial department or any public or private entity to promote research projects to promote cooperation in training professional or to perform any other activity in the centers of the Migration and Social Services Institute.

The revenue referred to in the previous paragraph may generate credit to cover operating expenses, training costs or necessary hiring of any staff.

When it comes to funding for recruitment costs, the Directorate-General for Budgets will need to be required to report, in advance, to the relevant reports.

(b) reimbursement of travel and subsistence expenses of staff at the service of the Institute of Migration and Social Services included in the scope of Royal Decree 1344/1984 of 4 July 1984 for their participation in committees and working groups of the European Community.

(c) The effective refund of payments made unduly from the budget appropriations for the financial year or previous financial years.

Article 17. Application of Treasury Remainer in the Budget of the Migration and Social Services Institute (IMSERSO).

The cash balances in favor of the Institute of Migration and Social Services, which exist in the General Treasury of Social Security at 31 December of each year, will be used to finance the Institute for Migration and Social Services for the first financial year to be drawn up. They may also be used to finance possible modifications in the following financial year.

Article 18. Budgetary regime of the Entities created under Law 15/1997, of 25 April, in the field of the National Institute of Health (INHEALTH).

Regarding the Entities created, or created as new forms of management of INHEALTH, are available:

One. All the credit changes that the INHEALTH will make in its budget and that have an impact on the budgets of these Entities will have to be communicated, prior to their processing, to the Directorate General of the Budget of the Ministry of Finance, with a view to issuing the corresponding report.

Two. The Entities will not be able to make, without a favorable report from the INHEALTH, modifications in their budget that assume the capital budget and increase the operating budget. In addition, within the operating budget, those that involve movement between items of staff expenditure and other items of expenditure, without a favorable report from the Ministry of Finance, will not be able to be carried out, whether they increase or not. decrease in personnel costs.

Three. For the entities, through INHEALTH, the General Directorate of Personnel and Public Pensions Costs of the Ministry of Finance will be proposed annually, the salary mass of its staff, which must be approved by the Ministry of Finance. The remuneration changes taking place during the financial year, relating to the staff of these entities, shall be communicated to the Directorates-General for Personnel and Public Pensions and Public Pensions. Budgets of the Ministry of Finance.

Four. The concerts of hospitalization, outpatient care, special services for diagnosis and treatment, concerted care by medical and surgical processes and any others to be carried out by the INHEALTH with the Entities will have to be informed by the Ministry of Finance's Directorate-General for Budgets.

Five. The Ministry of Health and Consumer Affairs shall report semi-annually to the Ministry of Finance's Directorate-General for Budgets, of the revenue from services provided by these Entities.

CHAPTER III

Other rules on budget management

Article 19. State Tax Administration Agency.

One. The percentage of participation in gross collection obtained in 2002 derived from the acts of liquidation and management collected or from other administrative acts agreed or dictated by the State Tax Administration Agency shall be 5 per 100, with a maximum of EUR 50 million.

Two. For the purposes of the fourth subparagraph of point (5) (b) of Article 103 of Law 31/1990 of 27 December 1990, the change in the resources of the State Administration of Tax Administration resulting from the said participation is instrumentara through a generation of credit that will be authorized by the Minister of Finance, the amount of which will be the result of applying, up to the indicated maximum, the percentage indicated in the previous point.

TITLE III

From staff expenses

CHAPTER I

From increasing staff expenses to public sector service

Article 20. Bases and coordination of the overall planning of economic activity in the field of personnel expenditure in the service of the public sector.

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

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

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

(c) Local Corporations and Bodies of which are dependent, in accordance with Articles 126.1 and 4, and 153.3 of Royal Legislative Decree 781/1986, of 18 April.

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

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

f) The Banco de España.

g) The Public Ente Radiotelevisión Española and its State Societies for the management of public service broadcasting and television.

(h) public commercial companies which receive contributions of any kind from public budgets or from the budgets of the entities or companies belonging to the public sector for which they are cover operating deficit.

i) Business public entities and the rest of the state, regional and local public sector entities.

Two. With effect from 1 January 2002, the remuneration of staff at the service of the public sector will not be able to experience an overall increase of more than 2 per 100 compared with the year 2001, in terms of homogeneity for the two periods of the comparison both with regard to personnel personnel and the age of the staff.

Three. The provisions of the preceding paragraph shall be without prejudice to any remuneration which, in a singular and exceptional manner, is essential for the content of the posts, for the change in the number of staff members. assigned to each programme or the achievement of the objectives set out therein, subject to strict compliance with the provisions of Articles 23 and 24 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

Four. Agreements, agreements or pacts involving higher remuneration than those laid down in this Article or in the rules which develop them shall be subject to appropriate adjustment, if they are not applicable otherwise the clauses that are opposed to it.

Five. This article is of a basic nature and is issued under Articles 149.1.13 and 156.1 of the Constitution. The Budget Laws of the Autonomous Communities and the Budgets of the Local Corporations for the financial year 2002 shall expressly collect the criteria set out in this Article.

Article 21. Offer of public employment.

One. During the year 2002, calls for new staff from the public sector defined in the previous Article will be concentrated on the sectors, functions and categories of professionals which are considered to be absolutely priority or which affect the functioning of the essential public services. In any case, the number of places of new income must be less than 25 per 100 of the rate of replacement of staff.

This last criterion will not apply to the Armed Forces, where the number of career military places, according to the provisions of paragraph 3 of the second transitional provision of Law 17/1999, of May 18, The Staff Regulations of the Armed Forces shall be 70 per 100 of the average of the withdrawals provided for the years 2002 to 2011, as the total number of personnel of the control tables above the maximum legal template, determined by regulation of in accordance with Article 18, on templates of command tables, and in Article 21 on the provision of seats of the Armed Forces of the aforementioned Law; and that of places of professional soldiers of troops and marineria, according to the provisions of paragraph 5 of the second transitional provision of the mentioned Law, will be the necessary one for (a) to achieve the actual numbers set out in the ninth provision of the present State General Budget Law.

It will not be applicable either to the State Security Forces and Corps or to those Autonomous Communities that are required to carry out a deployment of the Autonomous Police in their territory in relation to the coverage of the the corresponding places, nor the staff of the Administration of Justice, for which it will be determined in accordance with the provisions of Law 38/1988, of 28 December, of Demarcation and of the Judicial Plant, nor to the public administrations with Educational competences for the development of the Organic Law 1/1990, of 3 October, of Ordination General of the Educational System, in relation to the determination of the number of places for the access to the bodies of teaching officers, nor to the personnel of the fire prevention and extinguishing services, nor to the research and support staff research providing services in public bodies that are dependent on the General Administration of the State or the Autonomous Communities.

In the field of local administration, the above criterion will not apply to the staff of the Local Corporations of less than 50,000 inhabitants or to the Local Police.

By way of derogation from the first subparagraph of this paragraph, the public authorities may convene the posts or places which, in the budget provided for and included in their relations of employment, catalogues or templates, they are either temporarily or temporarily performed.

Two. During the year 2002, temporary staff shall not be recruited, or the appointment of interim officials, in the field referred to in paragraph 1 of the previous Article, except in exceptional cases and to cover urgent needs. and undeferred.

Contracts to cover seasonal needs will automatically end when you beat your time limit.

Three. The Government, with the limit set in the previous paragraph, may authorize through the offer of public employment, after favourable report of the Ministry of Finance, on a proposal from the Ministry of Public Administration and on the initiative of Departments or public bodies competent in this field, the call for vacancies for new entry which refer to the staff of the Civil Administration of the State and its Autonomous Bodies, civil servants of the Administration Military and its autonomous agencies, personnel of the Social Security Administration, personnel Social Security Staff Regulations, Staff of the Administration of Justice, Armed Forces and State Security Forces and Corps, and staff of the public entities State Administration of Tax Administration, Nuclear Security Council, Data Protection Agency, and the Public Entity "Lotteries and Betting of the State", as well as the positions and places referred to in the last paragraph of paragraph 1.

The hiring of temporary staff and the appointment of interim officials, under the conditions laid down in paragraph 2 of this Article, will require the prior joint authorization of the Ministries of Public and Finance Administrations.

Such departments may also authorise the corresponding calls for vacancies of public entities and public entities not mentioned above, in compliance with the rate of replacement of staff. established in general, except in the case of newly created entities or in which there is a substantial alteration of the assigned powers, in accordance with the specific conditions which, according to the specific nature of the of these entities, be established in the Royal Decree approving the offer of employment public. The said joint authorization will also apply to the state companies for the management of public service broadcasting and television dependent on the public Ente Radiotelevisión Española.

Four. The hiring of permanent or temporary staff abroad under local law or, where appropriate, Spanish legislation, in the field referred to in paragraph 3, shall require the prior joint authorization of the Ministries of Public and Finance Administrations.

Five. Paragraph one of this article is of a basic nature and is dictated by Articles 149.1.13 and 156.1 of the Constitution. The Budget Laws of the Autonomous Communities and the Budgets of the Local Corporations for the financial year 2002 shall expressly set out the criteria set out in that paragraph.

CHAPTER II

Of the remuneration schemes

Article 22. State public sector personnel subject to administrative and statutory arrangements.

One. With effect from 1 January 2002, the amounts of the components of the remuneration of State public sector staff subject to administrative and statutory arrangements shall be those arising from the application of the following rules:

(a) The basic remuneration of such staff, as well as the additional fixed and periodic character allowances allocated to the posts it carries out, will be 2 per 100 growth compared to those set for the the exercise of 2001, without prejudice, where appropriate, to the adequacy of the latter where necessary to ensure that those assigned to each job are linked to the content of special technical difficulty, dedication, liability, dangerousness or hardship of the same.

(b) The balance of the remaining additional remuneration will also have a growth of 2 per 100 compared to those set for the year 2001, without prejudice to changes resulting from the change in the the number of personnel assigned to each programme, the degree of achievement of the objectives set for each programme, and the individual result of its implementation.

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

Two. The provisions of this Law shall also apply to the remuneration fixed in pesetas which would correspond in national territory to officials destined abroad, without prejudice to the successive application of the modules which are to be carried out in virtue of the rules in force.

Three. The basic remuneration of official staff providing services at the State Correos and Telegrafos, S.A., will see growth of 2 per 100 compared to those set for the 2001 financial year.

The additional remuneration of these officials will, as a whole, be increased by 2% in respect of those established for the financial year 2001, without prejudice to the necessary adjustments to to adapt them to the specific requirements and contents of the State Society's jobs, and the degree of achievement of their objectives, as well as the regulations that the Government dictates for the development of the singular legal regime of those officials.

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

Article 23. State public sector workforce.

One. For the purposes of this Law, the wage bill is the set of salary and extranalarial salaries and social action expenses incurred during 2001 by the state public sector workforce, with the limit of the amounts favourably informed by the Ministry of Finance for that financial year, except in any case:

(a) Social Security benefits and allowances.

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

(c) Compensation for transfers, suspensions or redundancies.

d) The compensation or expenses incurred by the worker.

With effect from 1 January 2002, the wage bill of the state public sector workforce will not be able to experience a global growth of more than 2 per 100 compared to the one set for the 2001 financial year, This percentage of all the concepts, without prejudice to the one which could be derived from the achievement of the objectives assigned to each ministerial department or the public body by means of increased productivity or change of the systems for the organisation of work or professional classification.

Changes in the gross wage bill will be calculated in terms of homogeneity for the two periods to be compared, both in terms of personnel and seniority of the same and the private pension scheme. work, working time, overtime and other working conditions, the amounts corresponding to variations in such concepts being computed separately.

The above paragraphs represent the maximum limit of the wage bill, the distribution and individual application of which will occur through collective bargaining. The authorization of the wage bill shall be a prerequisite for the commencement of negotiations on collective agreements or agreements to be concluded in the year 2002, and the full remuneration of the staff shall be met. the work resulting from the relevant agreement and all that are due throughout the year.

Two. During the first quarter of 2002, the ministerial departments, agencies, public entities and other public entities will have to request the Ministry of Finance for the corresponding authorization of the wage bill, contributing to the certification of paid remuneration paid and accrued in 2001. The authorised wage bill shall be taken into account for the purpose of determining the appropriations corresponding to the remuneration of the State public sector staff to be provided in 2003.

Three. In the case of personnel not subject to collective agreement, the remuneration of which is determined in whole or in part by individual contracts, the remuneration paid and accrued during 2001 shall be communicated to the Ministry of Finance.

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

Article 24. Remuneration of the High Charges of the Government of the Nation, its Advisory Bodies and the General Administration of the State.

One. The remuneration for the year 2002 of the High Charges covered by this number is fixed at the following amounts, without the right to extraordinary payments and referred to 12 monthly payments without prejudice to the collection of 14 the remuneration for seniority which may correspond to them in accordance with the rules in force:

	Euros
President	80,060.16
Vice President	75.248.52
70,66.20
70.636.20
State Council President	70.636.20
President of the Economic and Social Council	82.207.20

Two. The remuneration scheme for the year 2002 of the Secretaries of State, Deputy Secretaries, Directors-General and assimilated shall be the general rule for civil servants in paragraphs 2 (a) and (c), and 3 (a), (b) and (c) of Article 23. Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, to which effect the following amounts of salary, complement of destination and specific complement are fixed, referring to twelve monthly payments:

	Secretary of State and assimilated - Euros	Under-Secretary and assimilated - Euros	Managing and assimilating - Euros
	12.094.68	12.094.68	12.094, 68
Add-On	20833.32	16,666.68	13.333.32
-on	31.367.88	27.465.96	21.927.60

Three. All the senior positions referred to in the preceding number shall maintain the category and rank corresponding to them in accordance with the rules in force, without prejudice to the fact that the productivity supplement, if any, is assigned to them by the the holder of the Department within the appropriations allocated for that purpose may be different in accordance with the provisions of 26.ano.E) of this Law, and of the perception, in fourteen instalments, of the remuneration for seniority which he may correspond to them in accordance with the rules in force.

Four. 1. The remuneration of the permanent members and of the Secretary-General of the State Council in 2002 shall be those laid down for the Secretaries of State in the number two of this Article, without prejudice to any correspond to the concept of seniority.

2. Within the appropriations established for this purpose, the President of the Council of State may assign additional productivity to the permanent members and general secretary of the Council, in accordance with the provisions of Article 26 (E) of this Regulation. Law.

3. In addition to the amounts resulting from the foregoing paragraphs, such senior officials shall, where appropriate, receive the remuneration laid down in the Agreements approved by the body itself in respect of the concept of seniority, and if they had the prior status of civil servants, irrespective of their status of activity, retirement or retirement as officials, they shall be entitled to continue to improve the trienes recognised under that condition, according to the rules, in each case, applicable and to perceive, in fourteen circumstances, the difference resulting from this concept when the amount derived from such legislation is higher than that approved in the Agreements.

Five. The remuneration of the Presidents and Vice-Presidents and, where appropriate, those of the Directors-General when they are responsible for the exercise of the executive functions of the highest level of public and other public entities shall be authorised, during the year 2002, by the Minister of Finance, on a proposal from the holder of the Department to which they are attached, within the criteria for the remuneration increases laid down in Article 22 of this Law.

Article 25. Remuneration of the high positions of the constitutional bodies.

The remuneration for the year 2002 of the high charges referred to in this Article shall be fixed at the following amounts, without prejudice to those which may correspond to the concept of seniority.

One. General Council of the Judiciary.

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

		Euros
(to be collected in 14 monthly payments)	27.361.32
Other remunerations (to be paid in 12 monthly allowances)	100.340.76
Total	127.702.08

2. Voice of the General Council of the Judiciary:

		Euros
(to be collected in 14 monthly payments)	27.361.32
Other remunerations (to be paid in 12 monthly)	81.513.00
Total	108.874, 32

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

		Euros
(to be collected in 14 monthly payments)	25.921.42
Other remunerations (to be paid in 12 monthly)	79,269.00
Total	105.190, 42

Two. Constitutional Court.

1. President of the Constitutional Court:

		Euros
(to be collected in 14 monthly payments)	42.858.20
Other remunerations (to be perceived in 12 mensualities)	83.173.20
Total	126.031, 40

2. Vice-president of the Constitutional Court:

		Euros
(to be collected in 14 monthly payments)	42.858.20
Other remunerations (to be paid in 12 monthly)	77,693,16
Total	120.551, 36

3. President of the Constitutional Court:

		Euros
(to be collected in 14 monthly payments)	42.858.20
Other remunerations (to be paid in 12 monthly)	72.213.60
Total	115.071, 80

4. Magistrate of the Constitutional Court:

		Euros
(to be collected in 14 monthly payments)	42.858.20
Other remunerations (to be paid in 12 monthly)	66.734.16
Total	109.592, 36

5. General Secretary of the Constitutional Court:

		Euros
(to be collected in 14 monthly payments)	33.453.42
Other remunerations (to be paid in 12 monthly)	59.248.80
Total	92.702, 22

Three. Court of Auditors.

1. President of the Court of Auditors:

		Euros
Remuneration to be collected in 14 equal mensualities	104.336.28

2. President of the Court of Auditors Section:

		Euros
Remuneration to be collected in 14 equal mensualities	104.336.28

3. Member of the Court of Auditors:

		Euros
Remuneration to be collected in 14 equal mensualities	104.336.28

4. General Secretary of the Court of Auditors:

		Euros
Remuneration to be collected in 14 equal mensualities	88.880.12

Four. Remuneration for the concept of seniority. In addition to the amounts resulting from the foregoing paragraphs, such senior officials shall, where appropriate, receive the remuneration laid down in the Agreements approved by the body itself in respect of the concept of seniority, and if they had the prior status of civil servants, irrespective of their status of activity, retirement or retirement as officials, they shall be entitled to continue to improve the trienes recognised under that condition, according to the rules, in each case, applicable and to perceive, in fourteen circumstances, the difference resulting from this concept, where the amount derived from such legislation is higher than that approved in the Agreements.

Article 26. Remuneration of State officials falling within the scope of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

One. In accordance with Article 22 (1) of this Law, the remuneration to be paid in the year 2002 by the officials falling within the scope of Law 30/1984 of 2 August 1984 to carry out work for which the the Government has approved the application of the remuneration scheme provided for in that Law, the following will be:

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

	Pay	Trienes
12.094.68		464.64
	B	10.265, 16	371.76
C	7.651.92	279.00
	D	6.256, 80	186.36
E	5,712.00	139.80

B) Extraordinary payments, which shall be two per year, each of which amount to a monthly salary and three-year period, shall be payable in accordance with the provisions of Article 33 of Law No 33/1987 of 23 December 1987, General budget of the State for 1988. Where officials have provided a reduced working day during the six months preceding the month of June or December, the amount of the extraordinary pay shall be subject to the corresponding proportional reduction.

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

Level

25

10

11

Amount - Euros
30	10.620.36
29	9.526, 32
	28	9.125.64
27	8.724.84
26
24
25	6.390.48
23	5.990.04
22	5.589.12
21	5.189.16
20	4,820,28
19	4.574.04
18	4.327.80
17	4.081.56
16	3.835.80
15	3.589.44
14	3.343.44
13	3.097.08
	12
11	10	2.358.72
9	2.235.72
8	2.112.24
7	1,989.48
6	1.866.24
5	1.743.12
	4	1,558.80
3	1.374.48
2	1,189.80
		1,005.48

In the field of university teaching, the amount of the complement of destination fixed in the previous scale may be modified, in cases where appropriate, in accordance with the current regulations, without any variation of the target add-on level assigned to the job position.

D) The specific supplement which, where appropriate, is fixed for the post to be carried out, the amount of which shall be increased by 2% in respect of the one approved for the financial year 2001, without prejudice to the provisions of the in Article 22 (a) (a) of this Law.

E) The complement of productivity, which will pay for the special performance, the extraordinary activity and dedication, and the interest or initiative with which the jobs are performed, provided that they are in improving their results.

Each ministerial department will determine the criteria for the distribution and fixing of the individual amounts of the productivity supplement, according to the following rules:

First. The assessment of productivity must be carried out according to objective circumstances directly related to the performance of the job and the achievement of the results or objectives assigned to it in the corresponding program.

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

F) Grations for extraordinary services, to be granted by the ministerial departments or public bodies within the appropriations allocated for this purpose.

These rewards shall be exceptional and may be recognised only for extraordinary services rendered outside the normal working day without, in any event, being fixed at their level or at regular intervals. on its accrual, nor to give rise to individual rights in successive periods.

Two. As provided for in Article 22 (1) (b) of this Law, the Ministry of Finance may amend the amount of the total appropriations for the supplement to the productivity, the bonuses for extraordinary services and other services. Performance incentives, in order to bring it into line with the number of staff assigned to each programme and to the extent to which the objectives are met.

The ministerial departments, in turn, will account for the individual amounts of such incentives to the Ministries of Finance and Public Administrations, specifying the award criteria applied.

Three. Interim officials falling within the scope of Law No 30/1984 of 2 August shall receive the basic remuneration, excluding trienes, for the group in which the body in which they are vacant is included. additional remuneration corresponding to the job which they perform, excluding those linked to the status of a career official.

Four. The staff provided for in Article 20 (2) of Law No 30/1984 of 2 August of 2 August shall receive the remuneration for salary and extraordinary pay corresponding to the assimilation group in which the Ministry of Public Administration classifies its duties and supplementary remuneration corresponding to the post of work reserved for any staff member.

Career officials who, in the situation of assets or special services, occupy jobs reserved for any staff shall receive the basic remuneration for their classification group, including trienes, where appropriate, and any additional remuneration corresponding to the job they perform.

Five. The productivity supplement may be allocated, where appropriate, to interim officials and to staff, as well as to officials in practice, when they are carried out by performing a job, provided that the latter is authorized to application to career officials who perform similar jobs, unless such a supplement is linked to the status of a career official.

Six. Officials in any administrative situation in which, in accordance with the applicable rules applicable, in each case, have been recognised as having the right to the collection of trienes, shall also receive the amount of the proportional share which, This concept corresponds to the extraordinary payments.

Seven. Where the appointment of officials in practice referred to in Article 24 (1) of the Regulation adopted by Royal Decree 364/1995 of 10 March 1995 is to be placed on career officials of another Body or Scale of a qualification group lower than that of the where the aim is to enter, during the time corresponding to the period of practice or the selective course, the trienes will continue to be collected at each moment and will be computed, for the purposes of consolidation of trienes and passive rights, as served in the new Body or Scale in the event that, effectively, is acquired the status of a career officer in the latter.

Article 27. Salaries of personnel of the Armed Forces.

One. According to the provisions of Article 22 of this Law, the remuneration to be paid in 2002 by the professional military personnel referred to in Article 2 of Law 17/1999, of 18 May, of the Staff Regulations of the Armed Forces, will be as follows:

(a) Basic remuneration, excluding triennial in the case of the military complement and military personnel of troops and marineria with a relation of services of a temporary nature, corresponding to the group of the equivalence in which the corresponding employment is classified, in the amount established for State officials falling within the scope of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

The valuation and accrual of the triennial and the extraordinary payments shall be made in accordance with the specific rules applicable to this staff and, in addition, with the regulations applicable to the officials included in the scope of application of that Law 30/1984.

(b) Additional remuneration of a general nature, the individual component of the specific supplement and the supplement by incorporation, if any, which will be increased by 2% in respect of those laid down in the 2001, subject to the provisions of Article 22 (a) (a) of this Law.

c) The special dedication supplement, including the concept of "continued care" referred to in Article 19.1 of Royal Decree 662/2001 of 22 June 2001 and the bonus for extraordinary services, the amounts of which shall be determined by the Ministry of Defence within the appropriations allocated specifically for these purposes.

(d) The incentive for years of service, the condition of which shall be fixed by the Minister of Defense, after a favourable report by the Minister of Finance.

According to the provisions of Article 22 (1) (b) of this Law and in the specific regulation of the remuneration of military personnel, the Minister of Finance may modify the amount of the appropriations to be used for the special dedication and reward for extraordinary services, in order to bring it into line with the number of staff assigned to each programme and the degree of achievement of the objectives set.

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

Two. When the Ministry of Defense has signed concerts with the Universities for the use of the health institutions of the Department, according to the bases established for the regime of the same in the Royal Decree 1652/1991, of 11 of In October, the medical and health personnel employed in such centres with the status of connected places shall receive, in addition to the basic remuneration corresponding to them, for additional remuneration, the of destination, specific and of productivity in the amounts established in application of the base thirteenth, 4, 5 and 6, (a) and (b) of that Royal Decree.

Such staff, when in addition to the status of military, may also be able to receive the assistance for costumes and reward pensions, the amount of the special dedication supplement in respect of continued care, according to the (c) as set out in point (c) of the preceding number, as well as the family benefits referred to in Article 6 of the Staff Regulations of Staff of the Armed Forces, approved by Royal Decree 662/2001 of 22 June 2001, all this without prejudice to the compliance with the provisions of the single payroll for the University and the mechanisms of budgetary compensation referred to, respectively, paragraph seven of the said base thirteenth and the bases established for the purpose in the corresponding concert.

Three. The members of the Armed Forces who occupy positions of employment included in the relations of the Ministry's or their self-employed organizations shall receive the basic salaries corresponding to their military employment, according to the established in the number one of this article and the additional ones assigned to the post which they perform, in accordance with the amounts laid down in this Law for State officials falling within the scope of Law 30/1984, 2 August, all without prejudice to the continued receipt of pensions and allowances which are a consequence of the military rewards referred to in the final provision of Law 17/1999, of May 18, as well as the aid for costumes in the same amount and conditions as the rest of the Armed Forces personnel.

Four. The provisions of this Article should be without prejudice to the specific regulation that for certain concepts and personnel of the Armed Forces is established in the current regulations.

Article 28. Salaries of the staff of the Civil Guard Corps.

According to the provisions of Article 22 of this Law, the remuneration to be paid in 2002 by the personnel of the Civil Guard Corps will be as follows:

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

The valuation and accrual of the triennial and the extraordinary payments shall be made in accordance with the rules applicable, in general, to the officials falling within the scope of that Law 30/1984 and, specifically, with which it is applicable to the personnel of the Civil Guard Corps.

Two. Supplementary remuneration of a fixed and periodic nature, which shall be subject to an increase of 2% in respect of those laid down in 2001, without prejudice, where appropriate, to Article 22. (a) of this Law.

The amount of the productivity supplement shall be governed by the rules laid down for State officials falling within the scope of Law 30/1984 of 2 August of Measures for the Reform of the Function Public.

Article 29. Salaries of National Police Corps personnel.

According to the provisions of Article 22 of this Law, the remuneration to be paid in 2002 by the officials of the National Police Corps will be as follows:

One. The basic remuneration corresponding to the group in which the relevant category is classified for economic purposes, in the amount established for officials falling within the scope of Law No 30/1984 of 2 August 1994, Measures for the Reform of the Civil Service.

The valuation and accrual of the triennial and the extraordinary payments shall be made in accordance with the rules applicable, in general, to the officials falling within the scope of that Law 30/1984 and, specifically, with which it is applicable to National Police Corps officials.

Two. Supplementary remuneration of a fixed character, which will be increased by 2% in respect of those established in 2001, without prejudice to the provisions of Article 22 (a) (a) of this Law.

The amount of the productivity supplement shall be governed by the rules laid down for State officials falling within the scope of Law 30/1984 of 2 August.

Article 30. Remuneration of the members of the Judicial and Fiscal Careers and the staff at the service of the Administration of Justice.

One. In accordance with the provisions of Article 23 of this Law, the remuneration to be paid in 2002 by the members of the Judiciary and the Ministry of Public Prosecutor's Office and by the staff at the service of the Administration of Justice shall be as follows:

1. The salary regulated by Laws 17/1980, of 24 April, 31/1981, of 1 July, and 45/1983, of 29 December, in the wording given by Law 42/1994, of 30 December, the base of which is fixed at EUR 411.46.

2. The additional remuneration of such staff, which will be increased by 2% in respect of those in force in 2001, without prejudice to the provisions of Article 22 (a) (a) of this Law.

3. The basic and complementary remuneration corresponding to the officials referred to in Article 146.1 of the Organic Law 6/1985 of July 1, of the Judicial Branch, which will experience an increase of 2 per 100 compared to those in force in the 2001, without prejudice, where appropriate, and in respect of those additional remuneration, as provided for in Article 22 (a) of this Law.

4. The extraordinary payments, which shall be two per year, for an amount each of a monthly salary and triennial, and shall be payable in accordance with the rules applicable to officials falling within the scope of Law 30/1984, of 2 August.

Two. The remuneration for the year 2002 of the members of the judicial branch and of the tax ministry referred to in paragraphs 1 and 2 shall be collected according to the amounts specified in those paragraphs for each of them.

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

		Euros
(to be collected in 14 monthly payments)	26,851.58
Other remunerations (to be paid in 12 monthly)	80.269.68
Total	107.121, 26

Those of the President of the National Court, when not Magistrate of the Supreme Court, in the following amounts:

		Euros
(to be collected in 14 monthly payments)	26,851.58
Other remunerations (to be paid in 12 monthly)	39.459.96
Total	66.311.54

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

		Euros
(to be collected in 14 monthly payments)	25,438.42
Other remunerations (to be paid in 12 monthly)	78.895.32
Total	104.333, 74

Those of the Presidents of the Chamber at the National Court, when they are not Supreme Court Magistrates, in the following amounts:

		Euros
(to be collected in 14 monthly payments)	25,438.42
Other remunerations (to be paid in 12 monthly)	38.085.72
Total	63,524, 14

2. The remuneration of the Attorney General of the State, in the amount of 70,636.20 euros to be collected in twelve monthly payments without the right to extraordinary payments.

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

		Euros
(to be collected in 14 monthly payments)	26,851.58
Other remunerations (to be paid in 12 monthly)	80.269.68
Total	107.121, 26

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

		Euros
(to be collected in 14 monthly payments)	25.438.42
Other remunerations (to be paid in 12 monthly)	80.269.68
Total	105.708, 10

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

		Euros
(to be collected in 14 monthly payments)	25,438.42
Other remunerations (to be paid in 12 monthly)	78.895.32
Total	104.333, 74

3. The members of the judicial branch and the prosecutor's office referred to in the preceding numbers shall be charged with 14 monthly payment fees.

4. The salary and the additional remuneration of the members of the judicial branch and the tax ministry referred to in paragraphs 1 and 2 of this article shall be those established in those paragraphs 1 and 2. (a) the effects of the application of Law No 17/1980 of 24 April 1983 and of the Law of 29 December 1983 and of Royal Decree 391/1989 of 21 April 1989 and subsequent amendments establishing the amount of the supplement to the Members of the Judicial and Fiscal Ministry.

Article 31. Remuneration of the Social Security staff.

One. The remuneration to be paid in 2002 by the official staff of the Social Security Administration, already approved with the rest of the staff of the General Administration of the State, shall be those laid down in Article 22 of this Law. for State officials falling within the scope of Law 30/1984 of 2 August.

Two. The staff included in the scope of the Royal Decree-Law 3/1987 of 11 September on the remuneration of the statutory staff of the National Institute of Health shall receive the basic remuneration and the supplement to the (b) and (c) of this Law, without prejudice to the provisions of the second transitional provision, two, of that Royal Decree-Law, and the annual amount of the supplement to the destination set out in Article 26 (C) is satisfied in 14 monthly instalments.

The amount of remuneration corresponding to the specific supplements and continuing care which, if any, are fixed to the aforementioned staff, will experience an increase of 2 per 100 compared to the one approved for the exercise of 2001 without prejudice, where appropriate, as provided for in Article 22 (a) of this Law.

The individual amount of the productivity supplement shall be determined in accordance with the criteria set out in Article 2 (c) (c) and the third transitional provision of Royal Decree-Law No 3/1987 and the other rules laid down in its development.

Three. The remuneration of the remaining staff and statutory staff of the Social Security shall be subject to the increase provided for in Article 22 (1) of this Law.

CHAPTER III

Other provisions on the regime of active personnel

Article 32. Outliers ban.

Public employees falling within the scope of this Law, with the exception of those subject to the tariff regime, will not be able to receive any participation in the taxes, commissions or other income of the any nature, which corresponds to the Administration or any public power as consideration of any service or jurisdiction, or participation or prize in fines imposed even if they are normally attributed to them, Only the remuneration of the corresponding scheme should be paid remuneration, and without prejudice to the application of the system of incompatibilities and the provisions of the specific rules on the enjoyment of housing by reason of the work or the job carried out.

Article 33. Rewards, crosses, medals and maiming pensions.

One. During 2002, the amounts to be collected for the concepts of rewards, crosses, medals, and pensions of mutilation, will be increased by 2 per 100 over those recognized in 2001.

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

Three. The Cross to the Constancy and the different categories of the Royal and Military Order of San Hermenegildo will be governed by the established Royal Decree 1189/2002, of June 23, for which the Regulation of the Royal and Military Order of San Hermenegildo.

Article 34. Other common rules.

One. The administrative staff and officials of the Local Health Corps, as well as the staff whose remuneration in 2001 did not correspond to those established in general in Title III of Law 13/2000 of 28 December, and do not apply them expressly in the same Title of this Law, they will continue to receive during the year 2002 the same remuneration with an increase of 2 per 100 on the amounts corresponding to the year 2001.

Two. In the General Administration of the State and its autonomous bodies, in the cases of the year 2002 of an official subject to a remuneration system other than that corresponding to the job to which he is attached, The official shall receive the remuneration corresponding to the job he carries out, subject to the appropriate assimilation of the basic remuneration which the Ministries of Finance and Public Administrations jointly authorize on a proposal from the ministerial departments concerned.

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

Three. The State-owned Post and Telegraph Company, the Anonima Company, may not pay, for variable remuneration in respect of performance incentives, higher amounts than, for this purpose, entered in its budget, unless it exists a favourable prior report of the Ministry of Finance.

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

Article 35. Requirements for the determination or modification of remuneration of staff and non-employees.

One. During the year 2002, a favourable joint report by the Ministries of Finance and Public Administrations will be required to determine or modify the remuneration conditions of the staff and non-official at the service of:

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

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

c) The public Ente Radiotelevisión Española and its societies.

(d) The remaining public entities and public entities, under the conditions and the procedures to be established by the Inter-Ministerial Commission for Remuneration, in the light of the specific to those.

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

a) Determination of the remuneration of newly created posts.

(b) Signature of collective agreements entered into by the agencies referred to in paragraph 1 above, as well as their revisions and accessions or extensions thereto.

(c) Application of the single agreement for the employment staff of the State Administration and collective agreements at sectoral level, as well as their revisions and the accessions or extensions thereto.

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

e) Granting any kind of unilateral, individual or collective wage improvements, even if they are derived from the extensive application of the remuneration regime of public servants.

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

Three. The report referred to in paragraph 1 of this Article shall affect all the bodies, entities, companies and entities referred to in points (a), (b) and (c) thereof and shall be issued by the procedure and with the scope provided for in paragraphs 1 and 2. next.

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

2. The report, which in the case of draft collective agreements will be evacuated within a maximum of 15 days, from the date of receipt of the project and its assessment, will deal with all those extremes of direct or indirect consequences for public expenditure, both for the year 2002 and for future financial years, and, in particular, for the determination of the corresponding wage bill and for the control of its growth, without prejudice to the provisions of Article 22 of this Law.

Four. The agreements adopted in this field with omission of the report or against an unfavourable report, as well as the agreements involving wage increases for successive years which are contrary to those of the Commission, will be null and void. determine future Budget Laws.

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

Six. Expenditure arising from the application of remuneration for the year 2002 shall not be authorised without the fulfilment of the requirements laid down in this Article.

Seven. The Ministries of Finance and Public Administrations shall inform in advance the general framework of the negotiation of the State Correos and Telegrafos, S. A., for the determination of the remuneration conditions of its workforce, taking as a reference the criteria set out in this Law for the State public sector.

Article 36. Recruitment of labour staff from investment credits.

One. The Ministerial Departments, Autonomous Bodies and Social Security Management Entities will be able to formalize during the year 2002, under the respective investment credits, temporary staff hiring for the performance of works or services, provided that the following requirements are met:

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

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

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

Two. The contracts must be formalized in accordance with the requirements of Articles 15 and 17 of the recast of the Law of the Workers ' Statute, and with respect to the provisions of Law 53/1984 of 26 December of Incompatibilities of the Staff to the Public Administration Service. Contracts shall include, where appropriate, the work or service for which the contract is to be carried out and the length of time, as well as the other formalities imposed by the legislation on employment contracts, whether or not temporary. The departments, bodies or entities shall be required to avoid non-compliance with the said formal obligations, as well as the allocation of staff employed for functions other than those specified in the contracts, of which they may be rights of residence for contract staff, actions which, where appropriate, may lead to the requirement of liability in accordance with Article 140 of the recast text of the General Budget Law.

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

Three. Contracting may exceed the financial year in the case of works or services which exceed that financial year and which correspond to investment projects of a multiannual nature which satisfy the requirements laid down for such projects or services. Article 61 of the recast text of the General Budget Law or in this own State Budget Law for the year 2002.

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

Five. The performance of the contracts covered by this Article shall be subject to prior scrutiny in cases where the same is required, in accordance with Articles 92 to 99 of the recast of the General Law. Budget. For these purposes, the investment credits shall be deemed appropriate for the recruitment of any staff if there is insufficient credit for this in the budgetary concept specifically intended for that purpose.

In the State autonomous organizations, with industrial, commercial, financial or analogous activities, and in the public enterprise entities, this procurement will require a favorable report from the corresponding Interventor Delegate, who will deal with the unavailability of credit in the budgetary concept for the recruitment of eventual staff in the corresponding chapter. In case of disagreement with the issued report, the Autonomous Body or the business public entity may raise the file to the Ministry of Finance for resolution.

TITLE IV

From public pensions

CHAPTER I

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

Article 37. Initial determination of the pensions of the State Passive Classes Scheme.

One. For the initial determination of the pensions provided for in Chapters II, III, IV and VII of Subtitle II of Title I of the recast of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of 30 April 1987, the staff referred to in Article 3 (1) (a), (b) and (e) of the same legal text shall take into account in 2002 the regulatory assets set out below, in accordance with the rules laid down in the they contain in each of the respective paragraphs of Article 30 of that standard:

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

	Having Regulator - (Euros/year)
A	30,704.65
B	24.165, 33
C	18,559.40
D	14.683.55
E	12.518, 89

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

Civil and Military Administration of the State

	Having Regulator - (Euros/year)
10	30,704.65
8	24.165, 33
6	18,559.40
4	14.683.55
3	12.518, 89

Administration of Justice

multiplier

regulating - (Euros/year)
4.75	30,704.65
	30.704, 65
	4.00	30,704.65
	30,704.65
	30,704.65
3.00	30,704.65
	30,704.65
	24.165.33
2.00	21,160.68
1,50	14,683.55
1.25	12.518.89

Constitutional Court

Body

Having Regulator - (euros/year)
Secretary General	30,704.65
	30,704.65
Manager	30,704.65

General Courts

Body

Having Regulator - (euros/year)
Of Letrates	30,704.65
Librarians	30,704.65
Advisors	30,704.65
	30.704, 65
Administrative Technician	30,704.65
18,559.40
Ujieres	14,683.55

Two. For the initial determination of pensions caused by the staff referred to in points (a) and (c) of Article 3 (2) of the recast of the Law on Passive Classes of the State, which have economic effects as from 1 January 2002, the regulatory bases resulting from the application of the following rules shall be taken into account:

(a) The amount which, within the tables below, corresponds to the value of the concepts of salary and, where applicable, grade, annual calculation, depending on the body or rate of proportionality, and the degree of administrative career or the multiplier index assigned to the body, career, scale, place, employment or category to which the person belongs to 31 December 1984.

Civil and Military Administration of the State

Index

Grade	Special Grade	Amount by concept salary and grade in annual computation - Euros
10 (5, 5)	8	-	20.583.64
10 (5, 5)	7	-	20,017.94
10 (5, 5)	6	-	19.452.25
		-	17.755.14
10	5	-	17.466.28
10	4	-	16.900,59
10	3	-	16.334, 90
10	2	-	15.769, 18
10	1	-	15.203.47
	8			14,687.79
	8	5	-	-	-
8	4	-	13,782,81
8	3	-	13.330.32
2		2		-	12,877.84
		1	-	12.425.34
	6	5	-	11.189.40
		-	10.850.14
		-	10.510.91
2		-	10.171, 62
6	1	(12 per 100)	10.971.56
6	1	-	9.832, 36
	4	3	-	8.279.61
	4	2	(24 per 100)	9.879.62
	4			-	- Centro_table_body " >8.053, 38
	1	(12 per 100)
		-	-	- Centro_table_body " >7.827, 14
	3	3	-	7.148.86
	3	2	-	6.979.22
	3	1	-	6.809.60

Administration of Justice

multiplier

Paycheck amount in computation annual - Euros
4.75	33.613.66
4.50	31.844.51
4.00	28.306.23
	24,767.95
	22,998.82
3.00	21.229, 67
	17.691, 39
	15.922.26
2.00	14.153.11
	10.614.83
1.25	8.845.68

Constitutional Court

Body	Pay concept in annual computation - Euros
General Secretary	31.844.51
	28.306.23
Manager	28.306.23

General Courts

Body	Pay concept in annual computation - Euros
18,524.68
library_table	18,524.68
18,524.68
	Of Redactors, Taquigraphs, And Stenotirinks	17.011.49
Technician	17.011.49
Administrative Auxiliary	10.244.92
Ujieres	8.103.85

(b) The annual amount for the concepts of salary and, where applicable, grade, as referred to in the preceding paragraph, shall be added to the amount obtained from multiplying the number of trienes that the causative has credited Annual unit in annual accounts corresponding to each three-year period depending on the body or place where the person responsible has provided services, where appropriate on the basis of the proportionality or multiplier rates assigned to them in the tables following:

Civil and Military Administration of the State

Index

10

Unit value of the triennium in annual computation Eur
664,96
8	531.97
398.96
266.00
3	199.49

Administration of Justice

3.50

Multiplicators for Triennial Effects	Unit Value of the Triennium - Euros
3.50	1,238.38
	1,149.94
3.00	1.061.48
	884.55
	797.19
2.00	707.66
	530.74
1.25	442.29

Constitutional Court

Body	Unit value of the triennium in annual computation - Euros
General Secretary	1.238.38
	1.238.38
Manager	1.238.38

General Courts

Eur

Body	Unit value of the triennium in annual computation
757.43
757.43	757.43
757.43
Of Redactors, Taquigraphs, And Stenotirinks	757.43
757.43
454.47
302.98
302.98

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

Article 38. Initial determination and amount of special war pensions for 2002.

One. The amount of pensions recognised under Law 5/1979 of 18 September, in favour of relatives of deceased persons as a result of the civil war, may not be lower for 2002 than the amount laid down in the system of the Social security for widowers ' pensions in favour of holders over the age of sixty-five years.

The provisions of the preceding paragraph shall not apply to pensions caused by non-official staff in favour of non-disabled orphans entitled to a pension, in accordance with their regulatory legislation, the amount of which shall be EUR 56.86 per month.

Two. 1. The pensions recognized under the Law 35/1980 of 26 June, of war maimed ex-combatants of the Republican zone, whose causes did not have the status of professional military of the Armed Forces and Institutes, are fixed for 2002 in the following amounts:

(a) The maiming pension shall be the result of applying the percentages laid down for each degree of incapacity to the amount of EUR 3,794,13, referred to in paragraph 12.

(b) The sum of the basic remuneration, the replacement remuneration for trienes and the additional remuneration for compensation for unpaid remuneration shall be EUR 10,232,70 for 12 monthly payments, the amount being of each of the two extraordinary mensualities of the same amount as that of the ordinary mensuality by these concepts.

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

2. The amount of pensions in favour of family members of professional ex-combatants recognised under Law 35/1980 may not be lower for 2002 than that laid down as a minimum amount in the social security system for pensions of (a) in favour of holders over the age of sixty-five years.

Three. The pensions recognised under Law 6/1982 of 29 March on basic pay for Civil War Mutils are fixed for 2002 in the following amounts:

(a) Basic remuneration for those who are recognised as being unable to second, third or fourth grade, in 100 per 100 of the amount of EUR 7,162,89, referred to in 12 monthly allowances.

(b) Pensions in favour of family members in the same amount as that laid down as a minimum in the social security system for widowers ' pensions in favour of holders over the age of 60 and five years.

Four. Pensions recognised under Decree 670/1976 of 5 March, in favour of war maimed which could not be integrated into the Mutilled Knights ' Body, will be established for 2002 in the amount to be applied by the percentages. For each degree of incapacity to the amount of EUR 4,545,85, referred to in paragraph 12.

Five. The amount for 2002 of pensions caused under Title II of Law 37/1984 of 22 October on the recognition of rights and services provided to those during the civil war who were part of the Armed Forces and of Order The public and the Carabinieri Corps of the Republic, shall be established taking into account the amount by the concepts of salary and grade that comes from among the contents in paragraph D (a) of the preceding article 37.

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

(a) In the case of pensions in favour of the cause, the amount established as a minimum in the Social Security system for retirement pensions, with a spouse in charge, in favour of holders over 60 and five years.

(b) In the form of pensions for the amount established as a minimum amount in the Social Security system for pensions for widowers in favour of holders over the age of 60 and five.

Article 39. Initial determination of non-contributory Social Security pensions.

For the year 2002, the amount of Social Security retirement and invalidity pensions, in its non-contributory mode, will be fixed at 3.621,52 full-year inclusive euros.

CHAPTER II

Limitations on the initial pointing of public pensions

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

One. The amount to be charged as a result of the initial statement of public pensions may not exceed the total amount of EUR 1,953,10 per month for the year 2002, without prejudice to any extraordinary payments which may be holder and the amount of which shall also be affected by that limit.

However, if the pensioner is entitled to receive less than or more than 14 pages per year, including overtime, that monthly limit must be adequate, for the purposes of the full annual amount corresponding to the The amount of EUR 27,343,40 is not exceeded in the year 2002.

Two. In cases where the same holder simultaneously causes the right to two or more public pensions of those listed in Article 37 of Law 4/1990, of 29 June, of the General Budget of the State for 1990, in accordance with the wording given Article 97 of Law 13/1996 of 30 December 1996 of Fiscal, Administrative and Social Order Measures, the amount to be collected as a result of the initial statement of all of them shall be subject to the same limits as set out in the previous section.

For this purpose, the total amount of each public pension in question shall be determined first and, if the sum of all the public pensions is exceeded by EUR 1,953,10 per month, it shall be reduced proportionately to such excess.

However, if any of the pensions that are caused is in charge of the Special Fund of one of the Mutualities of Officials included in Article 37 (c) of Law 4/1990, of 29 June, of General Budgets of the State for 1990, in accordance with the wording of Article 97 of Law 13/1996 of 30 December 1996, of fiscal, administrative and social measures, the minoron shall be carried out preferably and, if possible, with concurrency to its recognition of the full amount of such pensions, where necessary thereafter, if this is necessary, to the application of the proportional reduction in the remaining pensions, so that the sum of all of them does not exceed the indicated ceiling.

Three. Where the initial indication of a public pension is made in favour of the person already in receipt of another public pension or other public pension, if the combined amount of the full amount of the pension exceeds the limits laid down in paragraph 1, This requirement shall be either reduced or abolished the amount of the total amount to be collected as a result of the last point to be taken up to the amount exceeding the legal limit.

Four. If at the time of the initial statement referred to in the preceding paragraphs, the competent bodies or entities may not be aware of the amount and nature of the other pensions which correspond to the beneficiary, shall be made on a provisional basis until such time as the appropriate checks can be carried out.

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

Five. If, after a sentence or a deletion of the amount of the initial statement referred to in paragraphs 2 and 3, the amount or composition of the other public pensions received by the institution is altered, the holder shall be reviewed ex officio or at the request of a party the limitations which have been made, with the effect of the first day of the month following that in which the variation occurred.

In any case, initial claims made in public pension concurrency assumptions will be subject to periodic review.

Six. The reduction or removal of the amount of initial public pension claims which may be made by application of the limiting rules shall not in any way mean or prejudice the rights attached to the recognition of the pension different from that of the collection of the same.

Seven. The maximum limit of perception set out in this Article shall not apply to the following public pensions which are caused during the year 2002:

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

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

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

Eight. Where, at the time of the initial statement of public pensions, one or more of the pensions referred to in paragraph 7 of this Article or those laid down in Title II of Royal Decree No 851/1992 are to be entered in the same holder, 10 July, in respect of certain extraordinary pensions caused by acts of terrorism, with another or other public pensions, the limiting rules of this Article shall apply only in respect of non-acts terrorists.

CHAPTER III

Revaluation and modification of public pension values for the year 2002

Article 41. Revaluation and modification of public pension values for 2002.

One. Except for the exceptions contained in the following Articles of this Chapter and which apply to them, the State's Passive Classes ' pensions will be increased by 2% in 2002, in accordance with the provisions of the Article 27 of the recast text of the Law on Passive Classes of the State. The above is without prejudice to the amounts of security set out in Article 38 above, in respect of pensions recognised under the special civil war legislation.

Two. The pensions paid by the Social Security System, in its contributory form, will be increased by 2% in 2002, in accordance with the provisions of Article 48 of the General Law on Social Security, without prejudice to the exceptions contained in the following Articles of this Chapter and which are expressly applicable to them.

Three. The pensions referred to in Article 39 of this Title, which shall be received by 31 December 2001, shall be fixed in the year 2002 in the following amounts:

A payee: 3.621.52 euros full-year.

Four. In accordance with the provisions of the sixth paragraph 1 of Royal Decree No 4/2000 of 23 June 2000 approving the recast of the Law on the Social Security of Civil Servants of the State, the (a) pensions of mutual societies within the Special Fund of the General Mutual Fund of Civil Servants of the State, when they would have been incurred after 31 December 1996, shall be reduced by 1 January 2002; in respect of the amounts received on 31 December 2001, 20 per 100 of the difference between the amount corresponding to 31 December 1978-or in the case of the Montepio de Officials of the Trade Union Organisation, 31 December 1977-and the one which it would correspond to on 31 December 1973.

Five. Pensions paid out of the pension schemes or schemes listed in Article 37 of Law 4/1990 of 29 June 1990 on the general budget of the State for 1990, in accordance with the wording of Article 97 of Law 13/1996, On 30 December, and not referred to in the preceding paragraphs of this Article, they will experience in 2002 the revaluation or modification which, if appropriate, will be appropriate in accordance with their own rules, which will apply to the amounts received at 31 December 2001, with the exception of the exceptions contained in the following Articles of this Chapter expressly applicable.

Article 42. Non-revalorizable pensions during the year 2002.

One. In 2002, the following public pensions will not be revalued:

(a) Pensions paid out of any of the schemes or systems of provision listed in Article 37 of Law 4/1990 of 29 June 1990 on the General Budget of the State for 1990, in accordance with the wording given by Article 97 of Law 13/1996 of 30 December 1996, the total monthly amount of which, if applicable, the total monthly amount of the other public pensions received by the holder, exceeds EUR 1,953,10 in monthly payments, understanding this amount in the terms set forth in the preceding article.

The provisions of the preceding paragraph shall not apply to the extraordinary pensions of the State and Social Security Passive Classes, which are caused by acts of terrorism, as well as to the pensions enhanced under cover of Royal Decree-Law 19/1981 of 30 October on extraordinary pensions to victims of terrorism.

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

(c) Pensions recognised under Law 5/1979 of 18 September in favour of non-disabled orphans, except where the cause of such pensions would have been the status of civil servants.

(d) Pensions recognised under Law 35/1980 of 26 June in favour of orphans over 21 years of age not incapacitated, except where the cause of such pensions would have been the status of ex-combatants professionals.

e) Pensions for the compulsory old-age and invalidity insurance, when they enter into concurrency with other public pensions, except with the aid allowance for third persons provided for in Law 13/1982, of 7 April, Social Integration of the Disabled.

Notwithstanding the provisions of the preceding paragraph, when the sum of all the concurrent pensions and those of the aforementioned Mandatory Insurance of Old Age and Invalidity, once they have been revalued, is lower than the fixed amounts indicated For such Insurance in Article 46 of this Law, calculated each year, the pension of the Mandatory Insurance of Old Age and Invalidity shall be revalued in an amount equal to the resulting difference. This difference is not of a consolidable character, being absorbable with any increase that may be experienced by the perceptions of the person concerned, either in terms of revaluations or for the recognition of new features of character newspaper.

(f) The pensions of mutual societies in the Special Fund of the General Mutual Fund of Civil Servants of the State which, by 31 December 2001, have already reached the amounts corresponding to 31 December 2001. 1973.

Two. In the case of mutual societies, montepios or Social Welfare institutions of any kind that integrate personnel belonging to companies or companies with majority participation of the State, Autonomous Communities, Local Corporations or Self-employed bodies and are financed by funds from such bodies or public entities, or where they are directly paying the staff included in the protective action of those supplementary pensions for any (i) the concept of the concept of the general scheme for which it is application, the revaluations referred to in Article 41 shall be considered as the maximum limit, and lower and even lower coefficients may be applied than the unit, to such supplementary pensions, in accordance with their regulations or with the covenants that occur.

Article 43. Limitation of the amount of the revaluation for the year 2002 of public pensions.

One. The amount of the revaluation for the year 2002 of public pensions which, in accordance with the rules of the provisions of this Chapter, may be increased, may not be assumed for these, once revalued, an annual full value of more than 27,343,40 euro.

Two. In cases where the same holder receives two or more public pensions, the sum of the full annual amount of all the pensions, after revalorised the amount of the pension, shall not exceed the ceiling referred to in the preceding paragraph. If it is exceeded, the value of the revaluation shall be proportionally reduced, until the excess over that limit is absorbed.

To this effect, each institution or body competent to revalue will determine its own maximum annual income limit for the pension. This limit shall consist of a figure which is equal to the amount of EUR 27,343,40 per year the same proportion as the pension or pension provided by the body or entity concerned with the total pension scheme. the public receiving the holder.

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

L = (P/T) × 27,343.40 euros per year

"P" is the total annual theoretical value reached at 31 December 2001 by the pension or pension in charge of the competent body or entity, and "T" the result of adding to the previous figure the full annual value of the remaining concurrent pensions of the same holder at the same time.

notwithstanding the foregoing, if any of the pensions received by the person concerned were in charge of the Special Fund of one of the mutual funds of officials included in Article 37 (c) of Law 4/1990 of 29 June 1990, of the General Budget of the State for 1990, in accordance with the wording of Article 97 of Law 13/1996 of 30 December 1996, or the non-revalorizable pensions provided by one of the entities referred to in paragraph 2 of the Article 42 the application of the rules set out in the preceding paragraphs shall be adjusted (a) in order to ensure that, where appropriate, the maximum limit for the collection of such supplementary pensions can be reached, in the event of such supplementary pensions, the amount of which would have been reduced or abolished for the purposes of not exceeding the maximum amount fixed at any time.

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

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

In any event, revaluations made in public pension concurrency assumptions shall be subject to periodic review or inspection.

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

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

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

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

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

CHAPTER IV

Add-ons for minimums

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

One. In the terms which are determined, the pensioners of the State Passive Classes, who do not receive during the financial year 2002 working or capital income in excess of EUR 5,500,63 per year, shall be entitled to receive the economic allowances necessary to achieve the minimum amount of pensions.

The requirements indicated when the person concerned would have received an amount of EUR 5,538,38 per year during 2001 shall be presumed to be eligible. This presumption may be destroyed, where appropriate, by evidence obtained by the Administration.

To the sole guarantee effects of allowances for minimums, public pensions that are not in charge of any of the basic public welfare schemes shall be equated to working income.

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

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

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

Two. The recognition of economic supplements which are carried out in 2002 on the basis of statements by the person concerned shall be provisional until the reality or effectiveness of the declaration is established.

In any event, the Administration may periodically review, ex officio or at the request of the person concerned, the resolutions for the recognition of economic supplements, and may, where appropriate, carry out the requirement for the reimbursement of the unduly perceived by the holder of the pension. This refund may be charged to successive pension payments.

Three. During 2002, the minimum amounts of pension for Passive Classes are fixed, in annual accounts, in the following amounts:

Add-ons for minimums

	Class	Amount
		With Spouse to charge	No spouse in
or retirement pension.	453.98 euros/month 6.355, 72 euros/year	385.50 euros/month 5.397.00 euros/year
widowed pension.	385.50 euros/month 5.397.00 euros/year
Family pension other than the widower, where N is the number of pension or pension beneficiaries.	385.50/N euros/month 5.397.00/N euros/year

Four. The economic supplements referred to in the preceding paragraphs shall not apply to pensions recognised under the special legislation arising from civil war, the amounts of which are set out in Article 38 of this Law, except for pensions. (a) of an orphan recognised under Title II of Law No 37/1984 of 22 October 1984, which shall apply to them in respect of economic supplements.

Article 45. Recognition of allowances for pensions lower than the minimum in the social security system and amounts of such pensions in the year 2002.

One. In the terms which they are determined to determine, they shall be entitled to receive the allowances necessary to achieve the minimum amount of pensions, the pensioners of the social security system in their contributory form, who do not receive Capital income or personal work or which, in receipt of them, does not exceed EUR 5,538,38 per year.

However, Social Security pensioners in their contributory form who receive income from the concepts indicated above the figure referred to in the preceding paragraph shall be entitled to a supplement by where the sum in annual calculation of such income and of the pension already recovered is less than the sum of EUR 5,538,38 plus the annual calculation of the minimum amount fixed for the pension class which is treat.

In this case, the supplement for minima will consist of the difference between the amounts of both sums, provided that this difference does not determine for the person a joint monthly perception of pension and supplement more than the minimum amount of pension corresponding to the monthly amount.

To the sole guarantee effects of allowances for minimums, public pensions that are not in charge of any of the basic public welfare schemes shall be equated to working income.

Two. The requirements set out in the preceding number shall be presumed to be met where the person concerned has received an amount of EUR 5,392,77 or less in 2001. This presumption may be destroyed, where appropriate, by evidence obtained by the Administration.

Three. For the purposes set out in the number one of this Article, Social Security pensioners in their contributory form who are recognised as being in addition to minimum and who have received capital or personal work for 2001 which exceed EUR 5,392,77, shall be required to submit by 1 March 2002 a statement of the amount of the said revenue. Failure to comply with this obligation shall give rise to the reimbursement of the amounts unduly paid by the pensioner with the effects and in the manner that they are determined.

Four. During 2002, the minimum amounts of Social Security System pensions, in their contributory mode, are fixed, in annual computation, pension class and concurrent requirements in the holder, in the following amounts:

In the absolute orphanage the minimum is increase by EUR 3,841,46 distributed, if any, among the beneficiaries.

	Class
		With spouse in charge - Euro/year	No spouse in charge - Euros/year
Retirement
6.355.72	5.397.00
	Sixty-five years	5.686.24	4,814.18
Incapacity
8.095.50	8.095.50
8.095.50
Absolute	6.355.72	5.397.00
Total: 60-and five-year-old	6.355.72	5.397.00
Job-class:
Sixty-five years	6.355.72	5.397.00
Widess
with Sixty-five years	-	5.397.00
with age between sixty-sixty-four years	-	4,814.18
Holder with less than sixty years	-	3.841.46
with less than sixty years with family loads	-	4,814.18
Orfad
	1.561.56
By Payee	-	1.561.56
If no pensioner widow or orphan exists:
A only beneficiary, sixty-five years	-	4.020, 94
A single payee, less than sixty-five years	-	3,785, 88
Payees: The minimum assigned to each will be increased by the amount that will result from prorating 2,279.90 euros between the number of beneficiaries.
Interim Invalidity Allowance and Long Illness	3.921.24	3.356.40

CHAPTER V

Other public pension provisions

Article 46. Non-concurrent pensions of the Compulsory Old-age and Invalidity Insurance.

As of 1 January 2002, the amount of the pensions of the Compulsory Old-age and Invalidity Insurance, not concurrent with other public pensions, is fixed, in annual calculation, at 3,833,20 euros.

For such purposes, no concurrent pension will be considered to be perceived by the useful or incapacitated maimed at first degree because of the past Spanish civil war, whatever the regulatory legislation, or the subsidy. of aid for the third person provided for in Law 13/1982 of 7 April 1982 on the Social Integration of the Disabled, nor the extraordinary pensions resulting from acts of terrorism.

TITLE V

Of Financial Operations

CHAPTER I

Public Debt

Article 47. Public Debt.

One. The Government is authorized to increase the State's debt, on a proposal from the Ministry of Economy, with the limitation that the outstanding balance of the State's debt at 31 December 2002 will not exceed the corresponding balance as of 1 January 2002 in more than 8,385,154.43 thousand euros.

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

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

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

(c) For cash advances and net variation of the legally intended extra-budgetary operations.

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

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

Article 48. Credit operations authorised to public bodies.

The public bodies listed in Annex III to this Act are hereby authorised to conclude credit operations during the year 2002 for the amounts which, for each, are set out in the Annex.

Article 49. Information on the evolution of the State Debt to the Ministry of Economy and the Congress of Deputies and the Senate; and of the accounts opened by the Treasury in the Banco de España or other financial institutions to the Congress of Deputies and the Senate.

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

The Government will inform the Congressional Budget Committees of the Deputies and the Senate of the amount and characteristics of the public debt operations carried out, as well as the amount and breakdowns of the Live Public Debt.

The government will communicate quarterly to the Congress of Deputies and the Senate the number of accounts opened by the Treasury in the Banco de España or other financial institutions, as well as the amounts and the evolution of the balances.

CHAPTER II

Public Avales and Other Guarantees

Article 50. Amount of State endorsements.

One. The amount of guarantees to be provided by the State during the financial year 2002 shall not exceed EUR 1,742,94 million.

Two. Within the total referred to in the previous paragraph, the following maximum limits for State guarantees shall apply.

a) To the National Network of Spanish Railways, for a maximum amount of 180.30 million euros.

b) A Radio Television Española, for a maximum amount of 768.20 million euros.

(c) Within the total referred to in paragraph 1, the ceiling of EUR 39.07 million shall be applied to ensure investment operations for the acquisition of vessels by shipping companies domiciled in Spain.

The value of the approved vessel shall not exceed 27 per 100 of the total price of the vessel.

This amount shall be understood as referring to the principal of the credit operations covered by the guarantee, extending the same to its financial charges.

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

The procedure for granting endorsements will be determined by the Government's Delegate Committee for Economic Affairs for investment operations for the acquisition of ships by home-based shipping companies. in Spain.

Three. In any event, the materialization of the responsibility of the State referred to in the preceding paragraphs shall require the prior granting of the express endorsement to each credit operation.

Four. The amounts referred to in paragraphs 1 and 2 shall be understood as referring to the principal of the credit operations covered by the guarantee, extending the same to their corresponding financial charges.

Article 51. Avales of public entities and state commercial companies.

The State Society of Industrial Participations is authorised to lend guarantees in the year 2002, in relation to the credit operations they have made and with the obligations arising from the award competitions in the commercial companies in whose capital they participate directly or indirectly, up to a maximum limit of EUR 1,210 million, participate during that financial year.

Article 52. Information about public avales granted.

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

Article 53. Guarantees to ensure fixed income securities issued by the Asset Titling Funds.

One. The State may grant guarantees up to a maximum of 1,803,04 million euros during the financial year 2002, in order to guarantee fixed income securities issued by the Funds for the Entitlement of Assets constituted under the agreements to subscribe to the Ministry of Economy and the Management of Funds of the Funds for the Titling of Assets inscribed in the National Securities Market Commission, in order to improve the financing of the business productive activity.

The accumulated living amount of the guarantees granted by the State at 31 December 2002 will not exceed 3,606.07 million euros.

Two. The total volume of the principal outstanding repayment of the bonds endorsed by the State pursuant to this Article, in Article 54 of Law 13/2000 of December 28, of General State Budgets for the year 2001, in Article 53 of Law 54/1999, of December 29, of the General Budget of the State for the year 2000 and in Article 53 of Law 49/1998 of 30 December 1999, of the General Budget of the State for 1999, may not exceed 3,606,07 EUR million. The Minister for Economic Affairs and with his/her authorisation expresses the Director-General of the Treasury and Financial Policy may determine the procedure and time limits for the collection of the information relating to the volume of the the total outstanding repayment outstanding of the fixed income securities issued by the Fund for the Entitlement of Assets constituted under the conventions referred to in the preceding paragraph.

Three. The granting of the endorsements referred to in the previous paragraph must be agreed by the Ministry of Economy, when the fund is set up and after processing the required file.

Four. The establishment of the Fund for the Entitlement of Assets referred to in the preceding paragraphs shall be exempt from any notarial duty and, where applicable, registration.

Five. The Minister for Economic Affairs is empowered to lay down, where appropriate, the rules and requirements to which the conventions referred to in paragraph 1 of this Article shall conform.

CHAPTER III

State Relations with the Official Credit Institute

Article 54. State reimbursements to the Official Credit Institute.

One. During the year 2002, the State will reimburse the Institute of Official Credit for the amounts which it would have satisfied the financial institutions in payment of the interest adjustment operations provided for in Law 11/1983 of 16 August 1993. Financial stimulus measures for export, such as the management costs of such operations in which it is incurred.

The revenue deposited at the Institute of Official Credit for the year 2002 pursuant to Article 15 (2) of Royal Decree 677/1993 may be intended to finance, together with the Allocations to be made annually in the General Budget of the State in application 24.14.762B.444, the net result of the reciprocal interest adjustment operations, where the interest is positive and corresponds to the credit institution's credit. Official to the financial institution participating in the agreement. If there are positive balances in favour of the Official Credit Institute at 31 December 2002, they will be entered into the Treasury.

In addition, in order to optimize the financial management of the reciprocal interest adjustment operations, the Institute of Official Credit may, in charge of the same income and allocations as mentioned in the preceding paragraph and in accordance with its Statute and Rules of Procedure, to conclude by itself or through intermediary financial agents, financial exchange transactions which are intended to cover the risk to the Treasury of the development of the types of interest, subject to the authorization of the Directorate-General for Trade and Investments of the Ministry Economy.

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

Three. The maximum amount of export credits referred to in Article 4.2 of the Regulation approved by Royal Decree 677/1993 of 7 May, which may be approved during the year 2002, amounts to EUR 480.81 million.

Four. Under the resources of the State loan referred to in the fourth paragraph of the number one of the Council of Ministers ' Agreement of 11 December 1987, the Council of Ministers, in the event of the existing balance being exhausted at 31 December 2001 of the Provision Fund constituted at the Instituto de Crédito Oficial, in accordance with the fourth paragraph of the additional provision sixth of Royal Decree-Law 12/1995, of December 28, may during the year 2002 and with justification of new needs, to provide the Fund up to a limit of EUR 150.25 million.

Article 55. Information to the General Courts on the Institute of Official Credit.

The Government will send a quarterly report to the Congressional Budget Committees of the Deputies and the Senate of the State of the State, in accordance with the provisions of Article 54 of the Law. The information shall also include the amounts reimbursed to the Institute by the State referred to in the last subparagraph of Article 118 (6) of Law 66/1997 of 30 December 1997 on tax, administrative and social measures.

Article 56. Development Aid Fund.

The allocation of the Development Assistance Fund will be increased in 2002 by EUR 480.81 million, which will be used for the purposes set out in Article 118 (1) and (3) of Law 66/1997 of 30 December 1997.

The Council of Ministers will be able to approve operations under the Development Assistance Fund for an amount of up to EUR 631.06 million over the course of 2002. It is expressly excluded from this limitation the refinancing operations of loans previously granted from the Development Assistance Fund which are carried out in accordance with the appropriate bilateral agreements or Multilateral agreements agreed within the Paris Club, for the renegotiation of the foreign debt of the borrowing countries.

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

Article 57. Fund for the granting of microcredit for basic social development projects abroad.

The allocation to the Fund for the granting of micro-credits referred to in Article 105 of Law 50/1998 of 30 December, of fiscal, administrative and social measures, will amount to 48.08 million in 2002. and shall be used for the purposes referred to in paragraph 3 of this Article, as well as for the technical assistance costs of the various projects.

The Council of Ministers may authorise operations from the Fund for an amount of up to EUR 48.08 million during the year 2002.

The Government will report semi-annually to the Congress and the Senate of the amount, country of destination and conditions of the operations authorized by the Council of Ministers under this Fund.

TITLE VI

Tax Rules

CHAPTER I

Direct Taxes

Section 1. Tax on the Income of Physical Persons

Article 58. Acquisition value update coefficients.

One. For the purposes of Article 33 (2) of Law 40/1998 of 9 December 1998 on the Income Tax of Physical Persons and other Tax Rules for the transmissions of immovable property not affected by economic activities which are carried out during the year 2002, the updating coefficients for the acquisition value shall be as follows:

Year	Coefficient
1994 and earlier	1.1016
1995	1,1638
1996	1.1240
1997	1.1016
1998	1.0802
1999	1.0608
	2000	1,0404
2001	1.0200
	1.0000

However, when the investments were made on 31 December 1994, the coefficient 1,1638 shall apply.

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

Two. For the purposes of updating the acquisition value provided for in the preceding paragraph, the coefficients applicable to immovable property relating to economic activities shall be those provided for in Article 59 of this Regulation. Law.

Three. In the case of updated assets in accordance with the provisions of Article 5 of Royal Decree-Law No 7/1996 of 7 June 1996 on urgent measures of a fiscal nature and on the promotion and liberalization of economic activity, the following rules:

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

2. The difference between the amounts determined by the application of what is set in the previous number will be reduced to the amount of the previous value of the estate element.

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

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

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

Section 2. Corporate Tax

Article 59. Monetary correction coefficient.

One. With regard to the tax periods to be initiated during the year 2002, the coefficients provided for in Article 15.11.a) of Law 43/1995 of 27 December 1995 on the Company Tax, according to the moment of acquisition of the patrimonial transmitted, will be as follows:

		Coefficient
1 January 1984	1.9621
In exercise 1984	1.7815
In Exercise 1985	1,6455
In Exercise 1986	1.5490
In Exercise 1987	1,4756
In the 1988 exercise	1.4098
In the 1989 exercise	1.3482
In the 1990 exercise	1,2953
In the 1991 exercise	1,2513
In the 1992 exercise	1.2234
In the 1993 exercise	1,2076
In the exercise 1994	1.1857
In the exercise 1995	1,1383
In the 1996 exercise	1.0841
In the 1997 exercise	1.0597
In the exercise 1998	1,0061
In the exercise 1999	1.0388
In exercise 2000	1.0337
In the 2001 exercise	1.0124
In the 2002 exercise	1.0000

Two. The coefficients will be applied as follows:

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

(b) On account of amortisation, taking into account the year in which they were made.

Three. In the case of assets which are updated in accordance with the provisions of Article 5 of Royal Decree-Law No 7/1996 of 7 June 1996, the coefficients shall be applied to the purchase price and to the write-downs taken into account. corresponding to the same, without taking into account the amount of the net increase in value resulting from the update operations.

The difference between the amounts determined by the application of the provisions set out in the previous paragraph shall be reduced by the amount of the previous value of the assets and the result shall be applied, as appropriate, by the the coefficient referred to in point (c) of Article 15 (11) of Law 43/1995 of 27 December 1995 on Corporate Tax.

The amount resulting from the transactions described in the preceding paragraph shall be reduced by the net increase in value resulting from the update operations provided for in Royal Decree-Law 7/1996, the positive difference being determined the amount of the monetary depreciation referred to in Article 15 (11) of Law 43/1995.

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

Article 60. Fractional payment of Corporate Tax.

With regard to the tax periods beginning in 2002, the percentage referred to in Article 38 (4) of Law 43/1995 of 27 December of the Company Tax will be 18 per 100 for the the split payment method provided for in paragraph 2 of the same. The deductions and allowances referred to in that paragraph shall include all other deductions and allowances which are applicable to the taxable person.

For the modality provided for in Article 38 (3) of Law 43/1995 of 27 December of the Company Tax, the percentage will be the result of multiplying by five the type of tax rounded up by defect.

They shall be obliged to apply the modality referred to in the preceding paragraph by taxable persons whose volume of transactions, calculated in accordance with Article 121 of Law No 37/1992 of 28 December 1992, of the tax on the Value Added, has exceeded the amount of 6,010,121.04 euros during the twelve months prior to the date of the beginning of the tax periods in 2002.

Transparent companies will be obliged to make payments in instalments under the conditions set out in general.

Section 3. Local Taxes

Article 61. Property tax.

One. With effect from 1 January 2002, and without prejudice to the provisions of Article 69.3 of Law 39/1988 of 28 December 1988, the regulator of local farms shall update all the land values of the Property Tax, both of a rustic nature and of an urban nature, by applying the coefficient 1,02. This coefficient shall be applied in the following terms

(a) In the case of immovable property valued in accordance with the data in the Catastro, it shall apply to the value assigned to such assets for 2001.

(b) In the case of real estate which has undergone physical or legal changes in accordance with the data obtained in the Catastro, without such variations having been effective, the aforementioned coefficient shall be apply to the value assigned to such buildings, by virtue of the new circumstances, by the General Directorate of the Catastro, with the application of the modules which would have served as a basis for the fixing of the cadastral values of the rest of the real estate of the municipality.

(c) The urban real estate whose cadastral values are obtained from the application of the values laid down in the second article of the Law shall be excluded from the application of this coefficient of actualization. 53/1997, of 27 November, amending in part Law 39/1988 of 28 December, regulating the local estates, and establishing a reduction in the tax base of the Property Tax.

Two. The increase in the number of land-use cadastral values provided for in this Article shall have no effect on the limit of the taxable amount of agricultural holdings which conditions the inclusion in the Special Agricultural Safety Regime. Social of the self-employed, which will continue to be governed by its specific legislation.

Three. The updating of the cadastral values will be carried out once the redenomination in euros of the totality of the cadastral values in force at 31 December 2001, as provided by Law 461998, December 17, on introduction of the euro.

Article 62. Tax on Economic Activities.

One. The rates of the Tax on Economic Activities, contained in Annex I to the Royal Legislative Decree 1175/1990 of 28 September 1990, are amended in the following terms:

1. The title of Epi489.5 of the First Section of the Tax Rates is amended, which is worded as follows:

" Epi4849.5. Courier services, reloading and distribution and handling of correspondence. "

2. A Note to Group 733 of Section II of the Tax Rates, "Notaries", is created with the following wording:

" Note: The taxable persons registered in this Group may have, without payment of any additional fee, auxiliary dispatches located in the various Municipalities of their territorial constituencies, when they have the authorisation provided for in the notarial legislation. "

3. The 745 Group, "Collegiate Trade Brokers", is deleted from Section II of the Tax Rates.

4. A Note is created to the 747 Group of the Second Section of the Tax Rates, "Auditors of Accounts and Jurors of Accounts", with the following wording:

" Note: You will not have to satisfy the quota for this Group or to discharge in it the professionals who, discharged in other Groups of this Section, are entitled, by their Professional Statute or regulations regulatory for the exercise of its activity, for the exercise of the audit of accounts. '

5. The note to Group 471 of the First Section of the Tax Rates is amended, with the following wording:

" Note: This group comprises the manufacture of pulp for paper and cardboard by any process (mechanical, chemical and semi-chemical) and from any material (wood, rags, old papers, straw, etc.). It also includes the dried pasta products resulting from the manufacturing machine itself, without any subsequent handling.

In case of manipulation or transformation in subsequent processing, it shall be taxed under heading 473.2.

For information purposes only, the taxable person shall declare the specific activities that he exercises according to the classification contained in the following headings:

Heading 471.1. Paper pulp.

Heading 471.2. By-products and waste products from the manufacture of the paper pulp. '

6. The note to Group 472 of the First Section of the Tax Rates is amended, with the following wording:

" Note: This group includes the manufacture of newsprint, for books, cellophane paper and other printing and reproduction works, writing paper, cardboard, Kraft paper and cardboard, silk paper, toilet paper, smoking paper, cardboard for packaging, for making boxes, etc., as well as for waxed, satined, engined, coated, laminated and other machine-finished paper, including moulded cellulose alveoli resulting from the process of drying the prepared pulp under heading 471.

For information purposes only, the taxable person shall declare the specific activities that he exercises according to the classification contained in the following headings:

Heading 472.1. Paper and paperboard.

Heading 472.2. Waste products from the manufacture and processing of paper and paperboard. '

Two. Taxable persons whose status in respect of the Economic Activities Tax is affected by the changes laid down in the preceding paragraph shall submit the corresponding declaration in accordance with the terms laid down in the Articles 5, 6 or 7, as the case may be, of Royal Decree 243/1995 of 17 February 1995 laying down rules for the management of the tax on economic activities and regulating the delegation of powers in respect of the management of the tax tax.

CHAPTER II

Indirect Taxes

Section 1. Tax On Heritage Transmissions And Documented Legal Acts

Article 63. Update of rates for transmission and rehabilitation of bulk and nobiliary titles.

With effect from January 1, 2002, article 43 of the text recast of the Law on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by the Royal Legislative Decree 1/1993, of 24 September, it will be worded as follows:

" Article 43.

Rehabilitation and transmission, either by succession or cession, of bulk and nobiliary titles, as well as the recognition of use in Spain of foreign titles, will satisfy the rights recorded in the attached scale.

Direct transmissions shall be considered as having a place between ascending and descending or between siblings when the greatness or the title has been used by one of the parents.

Cross-transmissions shall be considered to occur between persons not covered by the preceding paragraph.

Rehabilitation will be taxed whenever there has been interruption in possession of a greatness or title, whatever the way it occurs, but without it being able to settle in each case more than a single right to the taxable person. For this same scale, the right to use in Spain pontifical titles and other foreigners will be taxed.

	Direct Transmissions - Euros	Cross Transmissions - Euros	Rehabilitation and Recognition Foreign Titles - Euros
1. th For each title with greatness	2.213.04	5.547.94	13.302, 81
	2. th For each untitled greatness	1.581.62	3.966.32	9,495,87
3. Greatness	631.42	1.581.62	3.806.94. "

Section 2. Special Taxes

Article 64. Beer tax.

With effect from 1 January 2002, Article 26 (1) of Law 38/1992 of 28 December 1992 on Excise Duties is amended to read as follows:

" 1. The tax shall be required, in respect of products falling within its objective scope, in accordance with the following headings:

Heading 1 (a). Products with an actual alcoholic strength by volume not exceeding 1.2 per 100 vol.: EUR 0 per hectolitre.

Heading 1 (b). Products with an actual alcoholic strength exceeding 1,2 per 100 vol. And not more than 2.8 per 100 vol.: EUR 2,45 per hectolitre.

Heading 2. Products with an actual alcoholic strength by volume exceeding 2,8 per 100 vol. And with a Plato grade of less than 11: 6,67 euros per hectolitre.

Heading 3. Products with a Plato grade not less than 11 and not more than 15: 8,87 euros per hectolitre.

Heading 4. Products with a Plato grade of more than 15 and not more than EUR 12,09 per hectolitre.

Heading 5. Products with a Plato grade of more than 19: 0,81 euro per hectolitre and per grade Plato. '

Article 65. Intermediate product tax.

With effect from 1 January 2002, the following precepts of Law 38/1992, of December 28, of Excise are amended:

One. Article 23 (5) shall be worded as follows:

" 5. The Tax on Intermediate Products will be payable in the Canary Islands at the following rates:

(a) Intermediate products with an actual alcoholic strength by volume not exceeding 15 per 100 vol.: EUR 23,25 per hectolitre.

(b) Other intermediate products: EUR 38.74 per hectolitre. "

Two. Article 34 shall be worded as follows:

" Without prejudice to Article 23, the tax shall be required for the following tax rates:

1. Intermediate products with an actual alcoholic strength by volume not exceeding 15 per 100 vol.: EUR 29,70 per hectolitre.

2. Other intermediate products: EUR 49.49 per hectolitre. '

Article 66. Tax on Alcohol and Derived Beverages.

With effect from 1 January 2002, the following precepts of Law 38/1992, of December 28, of Excise are amended:

One. Article 23 (6) shall be worded as follows:

" 6. The Tax on Alcohol and Derived Beverages shall be required in the Canary Islands at the rate of EUR 579,02 per hectolitre of pure alcohol, without prejudice to Articles 40 and 41 of this Law. "

Two. Article 39 shall be worded as follows:

"The tax shall be required at the rate of EUR 739,97 per hectolitre of pure alcohol, without prejudice to Articles 23, 40 and 41."

Three. Article 40 (2) (a) and (b) of paragraph 2 shall be worded as follows:

" 5. º Type of lien. The tax shall be required at the rate of EUR 647,54 per hectolitre of pure alcohol. Where the tax is payable in the Canary Islands, the rate shall be EUR 504,16 per hectolitre of pure alcohol. The provisions of this number are without prejudice to the provisions of Article 41. "

Four. Article 40 (4) shall be worded as follows:

" 4. Introduction of derived beverages manufactured in other Member States by small distillers.

The rate applicable in respect of derived beverages manufactured by independent producers located in other Member States obtaining an annual production not exceeding 10 hectolitres of pure alcohol shall be 647,54 euro per hectolitre of pure alcohol. Where the tax is payable in the Canary Islands, the rate shall be EUR 504,16 per hectolitre of pure alcohol. '

Five. Article 41 shall be worded as follows:

" When derived beverages obtained by hand-made distillation are used directly from the factory to the consumption of the harvesters, in the form and with the conditions to be established, the type Applicable tax shall be EUR 174,67 per hectolitre of pure alcohol. Where the tax is payable in the Canary Islands, the rate applicable shall be EUR 135,34 per hectolitre of pure alcohol. The application of these rates shall be limited to the quantity of drink equivalent to 16 litres of pure alcohol per harvester per year. '

CHAPTER III

Other Tributes

Article 67. Fees.

One. From the financial year 2002, the fixed amount of the State Treasury charges up to the amount resulting from the application of the coefficient 1,02 to the amount payable in the year 2001, taking into account the provisions of the Article 65 of Law 13/2000 of 28 December of the General Budget of the State for the year 2001.

The charges payable by the Central Traffic Head shall be rounded up, once the coefficient indicated above, to the nearest multiple of 20 euro cents; when the amount to be rounded is a multiple of 10 cents euro will be raised to the multiple of 20 euro cents immediately above that.

The above rate is excepted from the previous increase in rates that were subject to specific updating by rules issued in 2001, or were created by rules approved in that year.

Two. Fixed rates are those that are not determined by a percentage of the base or are not valued in currency units.

Three. As from the entry into force of this Law, Article 3 (4) of Royal Decree-Law 16/1977 of 25 February on the penal, administrative and fiscal aspects of games of luck, send or chance and bets will be redacted as follows:

" Article 3.

4. Tax rates and fixed quotas.

One. Tax rates.

a) The overall tax rate will be 20 per 100.

b) In gaming casinos the following fee will apply:

Portion of the taxable base between euros

Applicable type -
0 and 1.322.226.63	20
Between 1.322.226.64 and 2.187.684.06	35
2.187.684.07 and 4.363.347.88	45
More than 4.363.347.88	55

Two. Fixed quotas.

In cases of operation of machines or automatic devices suitable for the performance of the games, the quota shall be determined according to the classification of the machines carried out by the Regulation of Recreational and Recreational Machines. Azar, approved by Royal Decree 2110/1998 of 2 October, according to the following rules:

A) Type "B" or recreational machines with prize:

a) Annual quota: EUR 2,845.80.

(b) In the case of machines or automatic type "B" machines in which two or more players can intervene simultaneously and whenever the game of each player is independent of the one performed by other players, they shall be The following quotas apply:

Two-player machines or appliances: Two quotas as provided for in point (a) above.

Machines or apparatus of three or more players: 5,797.57 euros, plus the result of multiplying by 2,235 the product of the number of players for the maximum price authorized for the game.

B) Type "C" or random machines:

a) Annual quota: EUR 4,020,77.

Three. Tax rates and fixed quotas may be amended in the Budget Laws.

Four. In the event of a change in the maximum price of 20 euro cents authorised for departure on machines of type B or recreational with prize, the tax rate of EUR 2,845,80 of the tax rate on games of luck, send or chance, shall be increased EUR 65.45 for every four euro cents in which the new maximum authorised price exceeds 20 euro cents.

If the change occurs after the rate accrual, the taxable persons who exploit machines with a permit from the date prior to the date on which the increase is authorized shall self-abolish and enter the difference of the corresponding quota in the form and time limits to be determined by the Ministry of Economy and Finance.

By way of derogation from the preceding paragraph, the reverse charge shall be only 50 per 100 of the difference, if the modification of the maximum permitted price for the consignment occurs after 30 June. "

Article 68. Quantification of the coefficients of the rate per reserve of the radio public domain referred to in Article 73 of Law 11/1998, of 24 April, General of Telecommunications.

The value of the coefficients for the calculation of the rate per radio public domain reserve shall be, for the services that are related, the following:

1.1 Mobile Services:

1.1.1 Mobile Service Fixed Allocation/Shared Frequency/Low Utilization/Self-Benefit Zone.

100-200 MHz

frequencies	coefficients					Code of mode
		C2	C3	C4	F < 100 MHz
		1.25	1	1.3	0.41	1111
1.7	1.25			0.47	1112
200-400 MHz	1.6	1,25	1.1	1.3	0.43	1113
400-1,000 MHz	1.5	1.25	1.2	1.3	0.40	1114
1,000-3,000 MHz	1.1	1.25	1.1	1.3	0.40	1115
> 3,000 MHz	1	1,25	1.2	0,40	0,40	1116

1.1.2 S. Mobile asig. fix/frequency compartment/high utilization/self-service zone.

frequencies	coefficients					Code of mode
		C2	C3	C4	F < 100 MHz
		1.25	1	1.3	0.41	1121
100-200 MHz	2	1.25			0.47	1122
200-400 MHz	1.8	1.25	1.1	1.3	0.43	1123
400-1,000 MHz	1.7	1.25	1.2	1.3	0.40	1124
1,000-3,000 MHz	1.25	1.25	1.1	1.3	0.40	1125
	3,000 MHz	1,15	1.25	1.2	1.3	0.40	1126

1.1.3 S. Mobile asig. fix/frequency exclusiv/low utilization/self-benefit zone.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 100 MHz
		1.25	1.5	1.3	0.41	1131
100-200 MHz	1.7	1.25	1.5	1.3	0.47	1132
	1.6	1,25	1.65	1.3	0.43	1133
400-1,000 MHz	1.5	1.25	1.8	1.3	0.40	1134
1,000-3,000 MHz	1.1	1.25	1.65	1.3	0.40	1135
3,000 MHz	1	1.25	1.8	1.3	0.40	1136

1.1.4 S. Mobile asig. fix/frequency exclusiv/high utilization/self-rendering zone.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 100 MHz
		1.25	1.5	1.3	0.41	1141
100-200 MHz	2	1.25	1.5	1.3	0.47	1142
	1.8	1,25	1.65	1.3	0.43	1143
400-1,000 MHz	1.7	1.25	1.8	1.3	0.40	1144
1,000-3,000 MHz	1.25	1.25	1.65	1.3	0.40	1145
3,000 MHz	1,15	1.25	1.8	1.3	0.40	1146

1.1.5 S. Mobile asig. fix/frequency exclusive/any zone/benefit to third parties.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 100 MHz
		1.375	1.5	1.3	0.41	1151
100-200 MHz	2	1.375	1.5	1.3	0.47	1152
	1.8	1.375	1.65	1.3	0.43	1153
400-1,000 MHz	1.7	1.375	1.8	1.3	0.40	1154
1,000-3,000 MHz	1.25	1.375	1.65	1.3	0.40	1155
3,000 MHz	1,15	1.375	1.8	1.3	0.40	1156

1.1.6 S. Mobile asig. random/frequency exclusiv/any zone/self-benefit.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 100 MHz
	1,1	1.25	2	1	0.13	1161
100-200 MHz	1.6	1.25			0.13	1162
200-400 MHz	1.7	1.25	2	1	0.13	1163
400-1,000 MHz	1.4	1.25	2	1	0.13	1164
1,000-3,000 MHz	1.1	1.25	2	1	0.13	1165
3,000 MHz	1	1.25	2	1	0.13	1166

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

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 100 MHz
		1.375	2	1	0.13	1171
100-200 MHz	1.6	1.375			0.13	1172
200-400 MHz	1.7	1.375	2	1	0.13	1173
400-1,000 MHz	1.4	1.375	2	1	0.13	1174
1,000-3,000 MHz	1.1	1.375	2	1	0.13	1175
> 3,000 MHz	1	1.375	2	1	0.13	1176

1.1.8 Radisobusceda (exclusive frequency/any zone/prest.

(3)

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
f < 50 MHz UN-34	1	2	1	2	17	1181
50 < F < 174 MHz	1	2			0.30	1182
CNAF note UN-24	1			1	0,30	1183

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

862-870 MHz

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 50 MHz
		1.25	1.5	1	17	1191
-174 MHz	1.8	1.25	1.5	1	17	1192
406-470 MHz	2	1.25	1.5	1	17	1193
1.7	1.25	1.5	1	17	1194
1,000 MHz	1.5	1.25	1.5	1	17	1195

1.2 Land mobile service of national coverage.

1.2.1 S. Mobile asig. National coverage networks or concessions.

1,000-3,000 MHz

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 100 MHz
		1.375			1.25	7.65 10-3	1211
100-200 MHz	2	1.375	2	1.25	7.65 10-3	1212
200-400 MHz	1.8	1.375	2	1.25	7.65 10-3	1213
400-1,000 MHz	1.7	1.375	2	1.25	7.65 10-3	1214
1214
1.25	1.375	2	1.25	7.65 10-3	1215
3,000 MHz	1.15	1.375	2	1.25	7.65 10-3	1216

1.2.2 S. Mobile asig. random/networks or national coverage concessions.

1,000-3,000 MHz

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 100 MHz
		1.375			1.25	10-3	1221
100-200 MHz	1.6	1.375	2	1.25	8.5 10-3	1222
200-400 MHz	1.7	1.375	2	1.25	-3	1223	1223
1.4	1.375	2	1.25	8.5 10-3	1224
1224
1.1	1.375	2	1.25	8.5 10-3	1225
3,000 MHz	1	1.375	2	1.25	8.5 10-3	1226

1.3 Automatic Mobile Telephony Systems (TMA).

1.3.1 TMA analog TACS system (frequency exclusiv/any zone/prest.

(3)

CNAF notes UN: 40, 41, 42

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
2	2	1	1.3	0.01302	1311

1.3.2 TMA GSM system (exclusive frequency/any zone/prest.

(3)

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
CNAF notes UN: 41, 42, 43, 44	2	2	1	1.8	0.02749	1321

1.3.3 Personal mobile telephony DCS 1800 system (frequency exclusive/any zone/benefit to third parties).

CNAF notes UN: 48

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
2	2	1	1.6	0.03093	1331

1.3.4 TMA TFTS system (frequency exclusiv/any zone/prest.

(3)

CNAF notes UN: 45

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
1.5	2		1	0.07477	1341

1.3.5 Third generation mobile communications, UMTS system (exclusive frequency/any zone/prest.

(3)

CNAF notes UN: 48

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
2	2	1	1.5	0.03299	1351

1.4 Maritime Mobile Service.

1.4.1 Maritime Mobile Service.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 30 MHz
		1.25	1.25	1	0.1	1411
30-300 MHz	1.3	1.25	1.25	1	0.85	1412

1.5 Aircraft Mobile Service.

1.5.1 Aircraft Mobile Service.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 30 MHz
		1.25	1.25	1	0.1	1511
30-300 MHz	1.3	1.25	1.25	1	0.1	1512

1.6 Mobile satellite service.

1.6.1 Mobile satellite communications service.

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
the frequencies predicted in the CNAF.	1	1.25	1	1	0.0017	1611

1.6.2 Mobile satellite service, exclusively for data transmission.

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
the frequencies predicted in the CNAF.	1	1.25	1	2	0.0014	1621

2. Fixed service.

2.1 Fixed Point-to-Point Service.

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

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	0,544	2111
1,000-3,000 MHz	1.25	1	1,45	1,2	0,544	2112
3.000-10,000 MHz	1.25	1	1.15	1.15	0,510	2113
10-24 GHz	1.2	1	1.1	1.15	0.459	2114
24-39.5 GHz	1.1	1	1,05	1.1	0.459	2115
39.5-105 GHz	1	1	1	1	0.425	2116

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

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 1,000 MHz
		1	1.3	1.25	0,544	2121
1,000-3,000 MHz	1,55	1	1,45	1,2	0,544	2122
3.000-10,000 MHz	1.55	1	1.15	1.15	0,510	2123
10-24 GHz	1.5	1	1.1	1.15	0.459	2124
24-39.5 GHz	1.3	1	1,05	1.1	0.459	2125
39.5-105 GHz	1,2	1	1	1	0.425	2126

2.1.3 Fixed point-to-point/frequency-exclusive service/low-use zone/third-party capability.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 1,000 MHz
		1.1	1.3	1.25	1,4528	2131
1,000-3,000 MHz	1,55	1.1	1.7	1.2	1,4528	2132
3.000-10.000MHz	1.25	1,1	1.15	1,15	1,3618	2133
10-24 GHz	1.2	1.1	1.1	1.15	1,2256	2134
24-39.5 GHz	1.1	1.1	1.05	1.1	1,2256	2135
39.5-105 GHz	1	1.1	1	1	1.1379	2136

2.1.4 Fixed point-to-point/frequency-exclusive service/high-use zone/third-party capability.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 1,000 MHz
		1.1	1.3	1.25	1,4528	1,000-3,000 MHz
	1,55	1.1	1.7	1.2	1,4528	2142
3.000-10.000MHz	1.55	1,1	1.15	1,15	1,3618	2143
10-24 GHz	1.5	1.1	1.1	1.15	1,2256	2144
24-39.5 GHz	1.5	1.1	1.05	1.1	1,2256	2145
39.5-105 GHz	1,2	1.1	1	1	1.1379	2146

2.1.5 Fixed point-to-point/frequency service exclusiv/any public zone/service.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 1,000 MHz
		0.275	1.3	1.25	0,544	1,000-3,000
		0.275	1.7	1.2	0,544	2152
3.000-10.000MHz	1.25	1.15		1.15	0,510	2153
10-24 GHz	1,2	0.275	1.1	1.15	0.459	2154
24-39.5 GHz	1.1	0.275	1.05	1.1	0.459	2155
39.5-105 GHz	1	1		1	0.425	1	2156

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

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	45395 10-3	2161
1,000-3,000 MHz	1.25	1	1.2	1.2	45395 10-3	2162
3.000-10.000MHz	1.25	1	1.15	1.15	45395 10-3	2163
10-24 GHz	1.2	1	1,1	1.15	45395 10-3	2164
24-39.5 GHz	1.1	1	1.05	1.05	45395 10-3	2165
39.5-105 GHz	1	1	1	1	45395 10-3	2166

2.2 Fixed point to multipoint service.

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

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 1,000 MHz
		1	1.3	1.25	0.1700	2211
1,000-3,000 MHz	1.35	1	1.25	1.2	0.1445	2212
3.000-10.000MHz	1.25	1	1.15	1.15	0.0850	-24
		1	1	1	1	1	1	1		1.1	1.15	0.1275	2214
24-39.5 GHz	1.1	1	1,05	1.1	0.1275	2215
39.5-105 GHz	1	1	1	1	0.0850	2216

2.2.2 Fixed Point-to-Multipoint/Frequency Service exclusiv/any third-party zone/benefit.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 1,000 MHz
		1.1	1.3	1.25	2,3257	2221
1,000-3,000 MHz	1,35	1.1	1.25	1.25	1.9769	2222
3.000-10.000MHz	1.25	1.1	1.15	1,15	1,1628	2223
10-24 GHz	1.2	1.1	1,15	1.15	1,7443	-39.5
		1.1	1.1	1.1	1.1	1.1		1.1	1.1	1,7443	2225
39.5-105 GHz	1	1.1	1	1	1,1628	2226

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

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 1,000 MHz
		0.275	1.3	1.25	0.1700	1,000-3,000 MHz
	1,35	0.275	1,35	1.25	1.2	0.1445	2232
3.000-10.000MHz	1.25	1.15		1.15	0,0850	10-24
		0.275	1.1	1.15	0.1275	2234
24-39.5 GHz	1.1	0.275	1.05	1.1	0.1275	2235
39.5-105 GHz	1	1		1	0.0850	2236

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

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	1,940 10-3	2241
1,000-3,000 MHz	1.35	1	1.25	1.2	1,940 10-3	2242
3.000-10.000MHz	1.25	1	1.15	1.15	1,940 10-3	2243
10-24 GHz	1.2	1	1,1	1.15	1,940 10-3	2244
24-39.5 GHz	1.1	1	1.05	1.05	1,940 10-3	2245
39.5-105 GHz	1	1	1	1	1,940 10-3	2246

2.3 Fixed satellite service.

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

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 3,000 MHz
	1,50	1.25	1,50	1,20	1,20	1.7 10-4	2311
3.000-30,000 MHz	1.25	1.25	1.15	1.15	1.7 10-4	2312
30 GHz	1.0	1,25	1.0	1,20	1.7 10-4	2314

2.3.2 Satellite broadcast service connection (audio and television) connection.

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 3,000 MHz
	1,50	1.25	1,50	1,20	1.5 10-3	2321
3.000-30,000 MHz	1.25	1,25	1.50	1,20	1.5 10-3	2322
30 GHz	1,0	1,25	1,20	1,20	1.5 10-3	2324

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

frequencies	coefficients					Code of mode
		C2	C3	C4	f < 3,000 MHz
	1,50	1.25	1,50	1,20	1.5 10-4	2331
3.000-30,000 MHz	1.25	1,25	1.20	1.20	1.5 10-4	2332
30 GHz	1,0	1,25	1,20	1,20	1.5 10-4	2334

3. Broadcasting Service.

3.1 Sound Broadcasting.

3.1.1 Long-wave and medium-wave audio broadcasting.

Frequency bands

148.5 to 283.5 kHz

Coefficient					Code of mode
	C2	C3	C4	C5
1	1	1	1.25	566.661 k	3111
526.5 to 1.606.5 kHz	1	1	1.5	1.25	566.661 k	3112

3.1.2 Short-wave sound broadcasting.

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
	3 to 30 MHz according to CNAF	1	1	1	1.25	283,330 k	3121

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

Frequency bands

87.5 to 108 MHz

Coefficient					Code of mode
	C2	C3	C4	C5
1.25	1	1.5	1.25	18.88 k	3131

3.1.4 Sound broadcasting with frequency modulation in other areas.

Frequency bands

87.5 to 108 MHz

Coefficient					Code of mode
	C2	C3	C4	C5
1	1	1.5	1.25	18.88 k	3141

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

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
	195 to 223 MHz	1.25	1	1.5	1	0.3300 k	3151
1,452 to 1.492 MHz	1.25	1	1	1	0.3300 k	3152

3.1.6 Earthly digital audio broadcasting in other areas.

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
	195 to 223 MHz	1	1	1.5	1	0.3300 k	3161
1,452 to 1.492 MHz	1	1	1	1	0.3300 k	3162

3.2 Television.

3.2.1 Analogue television in areas of high interest and profitability.

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
47 to 68 MHz and 174 to 223 MHz	1.25	1	1.5	1.25	0.491 k	3211
470 to 830 MHz	1.25	1	1.3	1.25	0.491 k	3212

3.2.2 Analog television in other zones.

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
47 to 68 MHz and 174 to 223 MHz	1	1	1.5	1.25	0.491 k	3221
470 to 830 MHz	1	1	1.3	1.25	0.491 k	3222

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

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
470 to 862 MHz	1.25	1	1.3	1	0.099 k	3231

3.2.4 Earthly digital television in other areas.

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
470 A 862 MHz	1	1	1.3	1	0.099 k	3241

3.3 Auxiliary services to broadcasting.

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

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
In the bands expected in the CNAF	1	1	1	2	0,7	3311

3.3.2 Single-directional links of transport of radio broadcast programmes.

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
In the bands expected in the CNAF	1.25	1	1.25	2	5	3321

3.3.3 Mobile TV Links (ENG).

Frequency bands

Coefficient					Code of mode
	C2	C3	C4	C5
In the bands expected in the CNAF	1.25	1	1.25	2	0.625	3331

4. Other services.

4.1 Radio navigation service.

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
In the bands expected in the CNAF	1	1	1	1	0.0357	4111

4.2 Radio determination service.

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
In the bands expected in the CNAF	1	1	1	1	0.0527	4211

4.3 Radiolocation service.

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
In the bands expected in the CNAF	1	1	1	1	0.0272	4311

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

frequencies	coefficients					Code of mode
		C2	C3	C4	C5
In the bands expected in the CNAF	1	1	1	1	0.0034	4411

2. The regulatory regulatory provisions of the fee for radio public domain reservation shall remain in force in any way that does not object to the provisions of this Article.

3. The fixed quotas for the special use of radio spectrum, as provided for in Article 73 (4) of Law 11/1998 of 24 April, General Telecommunications, shall be established in accordance with the provisions of the Additional Article 11 of Law 14/2000 of 29 December, of fiscal, administrative and social measures, as long as they are not regulated by higher-ranking rules.

4. The amount of the fee corresponding to the service provided for in paragraph 1.3.1 of this Article (TMA analogue TACS system) shall be reviewed after one year after the entry into force of this Article, taking into account the value of the allocated to the reserved spectrum for the remaining mobile phone services available to the public.

5. The coefficients referred to in paragraph 1 shall maintain their value over the five-year period 2002 to 2006, without prejudice to the application of maximum rates for updating the rates resulting from 5% for the services provided for in paragraphs 1 and 2. 1.3.2, 1.3.3, 1.3.5 and 2.2.4 and 2% for other services.

TITLE VII

Of the territorial entities

CHAPTER I

Local Corporations

Article 69. Definitive liquidation of the participation in State taxes of the year 2001.

The definitive liquidation of the participation in State taxes, corresponding to the 2001 financial year, must be carried out in the terms of paragraphs two, three, four and five of Article 68 of Law 13/2000, 28 of In December, the General Budget of the State for 2001, with regard to the municipalities; and in the terms of paragraphs 4, 5, 6 and 7 of Article 69 of the same Law, as regards the provinces, Autonomous Communities Non-island, island, and cities of Ceuta and Melilla.

The debtor balances which may be derived from that settlement shall be reimbursed by the local Corporations concerned by way of compensation from the deliveries to account that are collected after the said settlement. for a maximum period of three years, for a maximum period of three years, with quarterly retentions equivalent to 25% of a monthly delivery unless, in accordance with this criterion, the time limit is exceeded, in which case the frequency and the amount of the the corresponding holds for the object that this situation does not occur.

Where such retention is in accordance with the retentions referred to in Article 80, it shall be of a preferential nature vis-à-vis them and shall not compute the percentages laid down in paragraph Two of that Article.

Article 70. Participation of municipalities in State taxes for the financial year 2002.

One. The budget appropriation intended to make deliveries to the municipalities, equivalent to 95 per 100 of the total financing for the present financial year for participation in State taxes, is 6,083,13. EUR million, as shown in Section 32, Service 23, Directorate-General for Community Funds and Territorial Financing, programme 912A, for participation in State revenue.

Two. In accordance with the rules laid down in Articles 113.2 and 114 of Law 39/1988 of 28 December 1988 on Local Government Regulations, the Commission shall carry out the final clearance of the rules laid down in Articles 113.2 and 114 of Law No 39/88. Participation of municipalities in State taxes for the year 2002, until reaching the figure resulting from the application of Article 113.1 of the aforementioned Law, distributing according to the following criteria.

First. Madrid, Barcelona and La Línea de la Concepción, respectively, will be assigned a number of amounts in proportion to their participation in 1998, as provided for in Article 115 of Law 39/1988 of 28 December, Regulating the Local.

Second. Likewise, to the municipalities integrated in the Metropolitan Area of Madrid, except the one in Madrid, and to those who have been integrating, until their extinction, the Metropolitan Corporation of Barcelona for common works and services of a metropolitan character, they shall be allocated, respectively, allocations to be calculated, in global terms, in accordance with the same procedure laid down in the first subparagraph above for the calculation of the participation of the municipalities of Madrid, Barcelona and the the Conception, and will be distributed among the respective municipalities according to the number of inhabitants of the law of each municipality, according to the municipal population of the population in force at 31 December 2002 and officially approved by the government, weighted by the following multiplying coefficients, according to population strata:

Number of inhabitants

not exceeding 5,000

Coefficient
500,000	2.85
100,001 to 500,000
1.00

Third. The remaining amount will be distributed among all the Ayundos, excluding Madrid, Barcelona and La Línea de la Concepción as follows:

(a) As a general rule, each City Council shall receive an amount equal to the amount resulting, in gross terms, from the final liquidation of the participation in the State taxes of 1998, calculated in accordance with the provisions of the In Article 74.D (3) of Law 65/1997, of December 30, of the General State Budget for 1998.

(b) However, the amount attributed per inhabitant in the preceding paragraph, to each municipality in the population of less than 5,000 inhabitants, shall not be less than 70% of the average deficit per inhabitant of the stated stratum, deducted from the statistical data of the liquidations of the Local Corporations of the year 1995.

(c) The remainder shall be distributed in proportion to the positive differences between the amount each Town Hall would obtain from a distribution on the basis of the variables and percentages mentioned below and the quantities provided for in points (a) and (b) above.

For these purposes, the variables and percentages to be applied will be as follows:

1. The 75 per 100 according to the number of inhabitants of each municipality, according to the Municipal Population Register in force at 31 December 2002 and officially approved by the Government, weighted by the following coefficients multipliers, according to population strata:

Number of inhabitants

Coefficient
500,000	2.80
100,001 to 500,000
to 20,000
1,17	1,17
5,001 to 10,000
1,001 to 5,000	1,00
not exceeding 1,000	1.00

2. 14 per 100 according to the average fiscal effort of each municipality in the 2000 year weighted by the number of inhabitants of each municipality, according to the Municipal Register in force at 31 December 2002 and officially approved by the municipality. Government.

For these purposes, it is considered municipal tax effort in 2000 resulting from the application of the following formula:

Efm = (Σ a × (RcO/RPm)) × Pi

The following criteria will be taken into account in the development of this formula:

A) The factor "a" represents the relative weight of each tribute in relation to the sum of the liquid collection obtained in the financial year 2000, during the voluntary period, by the Property Tax, the Tax on Economic Activities, the Tax on Mechanical Traction Vehicles and the Tax on the Increase of the Value of Urban Nature's Land, in order to obtain a coefficient assignable to each tribute considered, with which will be operated in the form that is determined in the following paragraphs.

B) The ratio to × (RcO/RPM) shall be calculated, for each of the taxes referred to in the preceding paragraph and in relation to each municipality as follows:

preceding paragraph and in relation to each municipality as follows:

In the Tax on Real Estate of Urban and Rustic Nature, multiplying the coefficient obtained in paragraph A), by the actual tax rate fixed by the Corporation's plenary for the period of reference divided by 0,4 or 0,3, respectively, representing the minimum rates payable in each case and dividing it in turn by the maximum rate potentially payable in each municipality. The result thus obtained in the Urban Nature Property Tax will be weighted by the ratio between the average taxable per capita base of each City Council and the average taxable per inhabitant of the stratum in which it is framed.

For these purposes, the population sections will be identified with those used for the 75 percent distribution assigned to the population variable.

In the Tax on Economic Activities, multiplying the coefficient obtained in paragraph A) by the amount of the municipal register of the tax, including the incidence of the application of the indices to which the Articles 88 and 89 of Law 39/1988 of 28 December 1988 on Local Government Regulations, and dividing it by the sum of the minimum quotas fixed in the tax rates, in relation to each assumption of the charge.

In the Tax on Mechanical Traction Vehicles and the Tax on the Increase of Value of Urban Nature, multiplying the coefficients obtained in each case, in paragraph A), by one.

The sum of the coefficients resulting from the application of the preceding paragraphs shall constitute the value of the expression "Σ a ×" (RcO/RPO) applicable to each municipality which shall be multiplied by its population of the deduce of the Municipal register in force at 31 December 2002 and officially approved by the Government and which constitutes the factor Pi.

C) In the data relating to the collection, the amounts received shall not be included as a result of the distribution of the national and provincial quotas of the Economic Activities Tax or the surcharge. provincial attributable to the respective Provincial Diputations.

(D) The average fiscal effort coefficient per inhabitant, for each municipality, may in no case be greater than the five-fold of the lowest calculated value of the average tax effort coefficient per inhabitant of the municipalities. included in the population stratum of more than 500,000 inhabitants.

3. 8.5 per 100 depending on the inverse of the capacity to collect in the tax area of the Ayudas comprised in the same section of population.

It shall be understood as the collection capacity of each tranche resulting from the relationship between the inverse of the capacity collected per inhabitant of all the municipalities surveyed in each tranche and the sum of the inverse of the the capacity to collect per inhabitant of all sections of the population, weighted by the population of each section.

The quantities thus obtained for each section of population shall be distributed according to the population of the municipalities in the respective section.

The following figures will be used for the purposes of the preceding calculations:

(a) The rights settled by chapters one, two and three of the consolidated statements of revenue of the municipalities contained in the latest statistics on the settlement of the budgets of the local corporations, available from the Directorate-General for Community Funds and Territorial Financing.

(b) The population sections shall be identified with those used for the purpose of distributing 75 per 100 allocated to the population variable.

4. The remaining 2.5 per 100, depending on the number of children's school units, Primary, first cycle of the compulsory and special secondary education in public centres, in which the buildings belong to the Ayuntamas, or in care to the conservation and maintenance costs that must be borne by the Councils. To this end, the school units in operation will be taken into consideration at the end of the year 2000.

Three. The participation of the municipalities of the Basque Country in the taxes of the non-concerted State shall be governed by the provisions of Article 46 of Law 12/1981, of 13 May, of the Economic Concert.

Four. The municipalities of the Canary Islands, in accordance with Article 28 of Law 30/1972 of 22 July on the Tax Regime of the Canary Islands, will participate in the State taxes in the same proportion as the municipalities of the Canary Islands. Common.

The increase in funding for the Canary municipalities, as a result of the provisions of the previous paragraph, will be assumed by the State as a higher cost of the said participation.

Five. The participation of the municipalities of Navarra shall be established within the framework of the Economic Convention.

Article 71. Participation of the provinces, non-island autonomous communities, islands and cities of Ceuta and Melilla in state taxes for the year 2002.

One. The budgetary appropriation intended to make deliveries to the provinces, non-island autonomous autonomous communities, excluding the Autonomous Communities of Madrid and Cantabria, and the islands and cities of Ceuta and Melilla, EUR 3,359,47 million, as set out in Section 32, Service 23, Directorate-General for Economic and Financial Affairs, the equivalent of 95 per 100 of the forecast of its total financing for the present financial year for participation in State taxes. of Community Funds and Territorial Financing, transfers to local authorities Participation in State revenue, of which EUR 301.06 million will be collected in the form of regular participation and EUR 3,058.41 million in the form of an extraordinary compensatory contribution for the abolition of the production fee The Commission also took the view that,

the light of the above, the Commission had not taken into account the fact that the Commission had not taken the necessary action.

Two. In any event, the amount of the deliveries to account referred to in the previous paragraph, corresponding to the Autonomous Communities which formally choose to recast the participation in the income of the State perceived by assimilation to the Provincial Members with the one perceived in order to their institutional nature of Autonomous Communities, will be satisfied, from the entry into force of the agreement of the corresponding Joint Commission, recast in the credits of the Program 911B, under the unique concept of participation in the taxation of the State of the Autonomous Communities.

Three. For the maintenance of the non-psychiatric health centres of the Diputations, the Insular and Cabildos Councils are allocated, under the credit referred to in paragraph 1, the amount of EUR 434.03 million for deliveries to account, the allocation of which shall be made by the affectation of the relevant part of the credit intended to cover the extraordinary participation referred to in paragraph 1 above.

The allocation for the maintenance of health centres shall in any event be apportioned in proportion to the contributions made to that purpose by the institutions in the financial year 1988, duly audited in their time, and shall be delivered simultaneously with the deliveries on account of the ordinary and extraordinary participation in the State taxes.

When the economic and financial management of the hospital centers, in the terms provided for in Law 14/1986, of 25 April, General of Health, is transferred to the National Institute of Health or to the corresponding Autonomous Communities, the same measure shall be carried out to assign to these institutions the deliveries to account of the participation of the transferring entity of the service in the aforementioned fund, being able to be the object of integration in the percentage of participation in the taxes of the State by agreement of the respective Joint Commission, previous report of the Subcommittee of Economic, Financial and Fiscal Regime of the National Commission of Local Administration, by means of modifications and adjustments made in the respective budget appropriations.

Four. In accordance with the rules laid down in Articles 113.2 and 114 of Law 39/1988 of 28 December 1988 on Local Government Regulations, the Commission shall carry out the final clearance of the rules laid down in Articles 113.2 and 114 of Law No 39/88. Participation of the provinces, non-island and island autonomous autonomous communities in the State taxes for the year 2002, up to the figure determined in Articles 125.4 and 113.1 of Law 39/1988 of 28 December of Local Haciendas, and according to the following criteria:

First. The amount resulting for the year 2002 of the participation in State taxes in favour of the non-island provinces, islands and autonomous communities shall be distributed in the same proportion as indicated in paragraph 1 above for the determination of the ordinary and extraordinary participation.

Second. The final allocation to the contribution fund for the common health care shall be at a level proportional to that resulting from paragraph 3 above.

The above allocation shall be apportioned, as stated, in proportion to the contributions made to that purpose by the abovementioned entities in the 1988 financial year, duly audited, the appropriate orders being issued for payment against the corresponding appropriations, excluding the contributions which the Andalusian Diputations and the Autonomous Communities of Madrid and Cantabria and the Island Councils of the Balearic Islands carried out in that year.

In any case, likewise, when the economic and financial management of the hospital centers, in the terms provided for in Law 14/1986, of 25 April, General of Health, is transferred to the National Institute of Health or to the corresponding Autonomous Communities, the same measure shall be carried out to assign to those institutions the participation of the transferor of the service in that fund.

Third. The remaining quantity shall be distributed among the non-island provinces, islands and autonomous communities, except Madrid and Cantabria, as follows:

(a) Each entity shall receive an amount equal to that resulting in gross terms of the final settlement of the participation in the State taxes of the year 1998, excluding the contribution to the common health care, cumulatively increased by the year-on-year evolution of the CPI between 31 December 1998 and 31 December 2002.

(b) The remainder shall be distributed in proportion to the positive differences between the quantity that each entity would obtain from a distribution on the basis of the variables and percentages referred to below and the quantity provided for in the previous point.

For these purposes, the variables and percentages to be applied will be as follows:

70 per 100 according to the provincial population of law, according to the municipal population of the population in force at 31 December 2002 and officially approved by the government.

The 12.5 per 100 based on the provincial surface.

10 per 100 according to the provincial law population of the municipalities of less than 20,000 inhabitants, deduced from the municipal population of the population in force at 31 December 2002 and officially approved by the Government.

5 per 100 depending on the inverse relationship between the provincial gross value added and the right population, using the figure for the last known year.

2.5 per 100 depending on the power installed in the electrical power production system.

Five. The participation of the historical territories of the Basque Country and Navarre will be calculated taking into account the provisions of the Economic Convention and Agreement with the Basque Country and Navarre respectively, and will affect exclusively the participation ordinary.

Six. The Canary Islands will participate in the same proportion as the Canary Islands.

The increase in funding for the Canary Island Lobbyists, as a result of the provisions of the previous paragraph, will be assumed by the State as a higher cost of the said participation.

Seven. The cities of Ceuta and Melilla shall participate in the indirect taxation of the State, excluding taxes which may be transferred to the Autonomous Communities, in a percentage equal to 39 per 100.

Article 72. Deliveries on behalf of the shares in favour of the local Corporations.

One. The deliveries to the State taxes for the financial year 2002 referred to in Article 70 shall be paid to the Ayudos by means of monthly payments equivalent to the part of the respective credit.

Individual participation of each municipality shall be determined in accordance with the criteria set out in Article 70 (2) for the distribution of the final settlement, with the following variations:

The population variable will be determined using the municipal population of the population in force and officially approved by the government on 1 January 2002.

The variables fiscal effort and school units will refer to the data of the final final settlement practiced.

The reverse variable of the tax collection capacity will refer to the statistical data for the settlement of the local corporate budgets for 1998.

In any event, the minimum delivery of the participation in the State taxes for each municipality shall be considered to be equal to 95 per 100 of the amount resulting from the final settlement for 1998, calculated in accordance with the provisions of Article 74.D (3) of Law 65/1997 of 30 December 1997 on the General Budget of the State for 1998.

However, municipalities falling within the population of less than 5,000 inhabitants shall receive at least an amount equal to 95 per 100 of the amount allocated to them in point (b) of the third paragraph of the Two, in Article 70.

Two. The deliveries to account of the participation in the State taxes for the year 2002 shall be paid to the Provincial Diputations, Non-Island Autonomous Communities, Cabildos and Island Councils by means of monthly payments. equivalent to the part of the respective credit, both in respect of the unfunded financing and the allocation from the health care fund, and the respective quotas will be determined with the same criteria applicable to the final final settlement in practice, without further amendment concerning the updating of the population data, which should refer to the population figures according to the Municipal Register in force on 1 January 2002 and officially approved by the Government.

Three. For the purposes of fixing the deliveries to account of the participation in the State taxes in favour of the Basque Country, Navarre and the Canary Islands, the criteria set out in paragraphs 3, 4 and 5 of the Treaty shall be taken into account. Article 70 of this Law.

Four. In the same way the deliveries to account of the participation in the taxes of the State in favor of the Diputaciones Forales of the Basque Country and Navarre, the Island Cabildos of the Canary Islands and the Cities of Ceuta and Melilla will be calculated having in the provisions of paragraphs 5, 6 and 7 of the previous Article.

Five. The Ministry of Finance is authorised to commit expenditure for the financial year 2003 up to a maximum amount equivalent to the total of the appropriations entered in the budget for 2002, which are intended to cover deliveries to the participation in State taxes in favour of the Councils and Provincial Diputations or similar entities, in order to carry out the deliveries to account for the month of January 2003 in that month. The differences which may arise in relation to the determination of the final accounts attributable to the said financial year shall be adjusted in the accounts for the month of February of the financial year referred to.

Article 73. Payment of the final settlement of the participation in State taxes.

The delay in the payment of final annual liquidations of the participation of local entities in state taxes resulting from the new financing system for 1999-2003 will bear the legal interest of the money in force at any time, from the day following 30 June of the year in which the final settlement is to be carried out.

Article 74. Grants to local entities for urban collective transport services.

One. In order to comply with the provisions of the last paragraph of the additional provision 15th of the Law on Local Government Law, initially fixed at 46.69 million euros the credit destined to subsidise the service of transport urban collective provided by local corporations of more than 50,000 inhabitants of law, according to the Municipal Register in force on 1 January 2001 and officially approved by the Government, not included in the Metropolitan Area of Madrid, in the extinct Metropolitan Corporation of Barcelona or located in the Canary Islands, whichever is their modality and form of management, provided that they do not directly receive any other grant from the State, either in isolation or in competition with other public administrations, under a specific financing agreement or contract-programme in the the coverage of the operating deficit is provided for in modes of transport identical to those supported by this scheme.

The distribution of the corresponding credit shall be made in accordance with the following criteria, which shall be applied in accordance with the economic and financial management data which are deducted from the model referred to in paragraph (b) of the Article 79 of this Law:

A) 5 per 100 of the credit depending on the length of the municipal network on a one-way route and expressed in kilometers.

B) 5 per 100 of the credit on the basis of the ratio of travellers/inhabitants of each municipality weighted by the ratio of the number of inhabitants mentioned divided by 50,000. The number of inhabitants of law will be the population of the Municipal Register in force on 1 January 2001 and officially approved by the Government.

C) 90 per 100 of the credit according to the average deficit per issued transport title, according to the following procedure:

(a) The amount to be subsidised to each municipality will be given by the result of multiplying the number of transport titles by the grant corresponding to each such title.

(b) The subsidy for each title shall be obtained by applying to its average deficit the amounts and percentages defined on the following scale:

1.^er stretch. The amount of the average transport deficit in each municipality, which does not exceed 12,5 per 100 of the overall average deficit, shall be subsidised at 100 per 100.

2.^do stretch. The amount of the average transport deficit for each municipality, which exceeds the previous tranche and does not exceed 25 per 100 of the overall average deficit, shall be subsidised to 55 per 100.

3.^er stretch. The amount of the average transport deficit for each municipality, which exceeds the previous tranche and does not exceed 50 per 100 of the overall average deficit, shall be subsidised at 27 per 100.

4. section. The amount of the average transport deficit for each municipality, which exceeds the previous tranche and does not exceed 100 per 100 of the overall average deficit, shall be subsidised by the percentage of the financing resulting from the division of the remainder of the attributed to the previous tranches between the total of the deficit included in this tranche, considering all the municipalities eligible for the grant.

5. section. The amount of the average transport deficit in each municipality, which exceeds the overall average deficit, shall not be the subject of a subsidy.

The percentage of financing for the fourth tranche of the scale may not exceed 27 per 100. The excess credit that may result from the application of this restriction shall be distributed in proportion to the financing obtained by each municipality, corresponding to the second and third tranches.

In no case will the application of these rules be able to recognize a grant that, in global terms, exceeds 90 per 100 of the available credit. In the event of such a situation, the financing corresponding to the average deficit by way of transport issued, successively applied in the third tranche and, where appropriate, the second, the criterion of determination of the percentage of funding used in the fourth tranche.

c) The average deficit in each municipality will be the result of dividing the operating deficit between the number of transport titles. The overall average deficit will be the result of dividing the sum of the deficits of all the municipalities eligible for the grant from the total transport titles of those municipalities.

(d) The amount of the grant per title shall be given by the sum of the amount to be subsidised in each tranche, which shall be obtained by multiplying the part of the average deficit included in each tranche by the applicable percentage of financing in that section.

The operating deficit shall be determined by the amount of operating losses resulting from the profit and loss accounts of the undertakings or entities providing the public transport service, drawn up with the Accounting Plan and the generally accepted accounting rules and principles which, in each case, are applicable, with the following adjustments:

(a ') In terms of operating expenses, those who refer to taxes shall be excluded, regardless of the active subject of the tax-tax relationship.

(b) In terms of operating expenses and income, those who have their origin in the provision of services or activities outside the urban public transport for which the grant is requested shall be excluded. In addition, any grants and contributions which it recognises, in favour of the undertaking or entity providing the urban public transport service, shall be excluded from the City Hall in which the service is provided.

c ') In any case, the amounts allocated as a subsidy by the criteria for the length of the network and the ratio of passengers/inhabitants shall be deducted from the deficit for the calculation of the financing corresponding to this paragraph.

Two. They shall also be entitled to participate in the aid referred to above, under the same allocation conditions set out above:

A) The municipalities of more than 20,000 inhabitants of law, according to the population figures of the Municipal Register in force on 1 January 2001 and officially approved by the Government, in which the following are simultaneously circumstances:

(a) Having an internal urban collective public transport service, whatever their operating system.

b) That the number of urban units surveyed in the urban real estate land register is greater than 36,000 on the date indicated.

B) Municipalities which, even if they do not meet any of the above conditions, are provincial capitals and have an internal urban public transport service, whatever their operating system.

Three. Grants shall be intended to finance the provision of this service.

Four. For the Basque Country and Navarre, the corresponding subsidy shall be corrected in the same proportion as its participation in State taxes.

Article 75. Compensation to the Councils for the tax benefits granted to natural or legal persons in local taxes.

order to comply with the provisions of Article 9 of the Law on Local Government Law, a credit is given in Section 32 of the current State Expenditure Budget to compensate for the tax benefits. in local taxes of compulsory levy which may be granted by the State by law and in the terms laid down in Article 9 (2) of the Local Government Law.

The Ministry of Finance is authorized to lay down the rules necessary for the establishment of the procedure to be followed in each case, in order to proceed to the compensation, in favor of the municipalities, of the tax debts. effectively waived and legally granted exemptions.

Article 76. Other grants to local entities.

One. With regard to the appropriations entered in Section 32, Programme 912C, compensation equivalent to the amount of the current Mechanical Traction Vehicle Tax will be paid in respect of the year 2002 as a result of the the application of the tax benefits set out in the current Cooperation Agreement for Defence with the United States of 1 December 1988.

The calculation of the amount to be compensated shall be made taking into account the amount which, by the same concept, corresponds to the year 1993, updated in accordance with the evolution of nominal GDP and in accordance with the agreements concluded with Affected Councils.

Two. Under Section 32 appropriations, Programme 912C, an aid of EUR 3.82 million is granted to the City of Ceuta to compensate for the operating costs of the desalination plant set up in the city for the supply of water to the same, as well as the costs of the transport of water that would be necessary in case of insufficient production of said plant.

The aid for the operation of the desalination plant will be carried out through monthly deliveries of 0.22 million euros each. The Ministry of Finance shall establish the procedure for verifying the aforementioned operating expenses in accordance with the provisions of Article 81 of the recast text of the General Budget Law. In accordance with that verification, a final settlement shall be carried out which shall establish the total amount to be subsidised by the State in the financial year, which shall not exceed 90 per 100 of the operating costs of the plant. desalination. The excess payments resulting, if any, shall be the result of the deliveries to be made in subsequent years.

Aid to compensate for the costs of drinking water transport will be met by payments from the said credit, which will be made on the basis of the applications submitted by the bodies representing the City of Ceuta, throughout the year, and must be justified in advance in the manner determined by the Ministry of Finance pursuant to Article 81 of the General Budget Law.

Article 77. Rules for the budgetary management of certain appropriations in favour of local authorities.

One. The expenditure files and joint payment orders issued for the purpose of fulfilling the commitments set out in the preceding Articles of this Chapter shall be dealt with at the same time in favour of the Local Corporations. (a) to the extent that the funds are available to the public, and their compliance with the actual provision of funds will be carried out by the accounts of non-budgetary creditors who, for these purposes, are authorised in the Directorate-General of the Treasury and Financial Policy, in each case, the joint and simultaneous payment of the respective obligations to all Recipients on the basis of the date of the relevant resolutions and on an equal footing.

They are declared urgent processing:

The credit modification files in relation to the commitments indicated.

The expenditure files, linked to the reference commitments, as referred to in the Order of 27 December 1995.

For these purposes, the various stages of the budgetary management procedure should be built up, with special accounting procedures for the respective operations being adopted in equal measure.

Two. In the cases provided for in the preceding paragraph, where the processing of credit extension files and the effects provided for in Article 66 of the General Budget Law are concerned, applications for credit increases shall be justify, in any case, on the basis of the additional requests made by the local Corporations concerned.

Three. Aid to be recognised under Section 32, Programme 912C, designed to correct situations of financial imbalance of local authorities, will require, in advance, the presentation of a financial consolidation plan. formulated by the petitioning corporation and will be implemented by means of an agreement to be signed by the latter and the Ministry of Finance.

For the purposes of Article 61 (1) (b) of Royal Decree No 1091/1988 of 23 September 1988 approving the recast of the General Budget Law, the convention referred to in the preceding paragraph may be of a multiannual nature.

Four. The appropriations included in the expenditure budget for the purposes referred to in paragraph 1 above shall be transferred with the necessary periodicity to the relevant extra-budgetary account, which is enabled for these purposes in the Directorate-General of the Treasury and Financial Policy. This procedure shall apply to the purpose of materializing the simultaneous payment of the obligations arising out of the participation of the local authorities in the State taxes, both in terms of deliveries to account and final liquidation, as well as to proceed with the simultaneous payment of the obligations arising out of the applications submitted by the local Corporations, once the relevant decisions giving rise to the recognition of those obligations are issued by the local authorities. of the State.

Article 78. Advances in favour of the Ayudesas for the purposes of the management of local taxes.

When, due to circumstances regarding the issuance of the rolls, the Real Estate Tax cannot be settled before August 1, 2002, the affected municipalities will be able to receive from the Treasury Public advances to account of the aforementioned tax, in order to safeguard its minimum cash requirements, subject to the authorisation of the full Corporation.

Such advances will be granted at the request of the respective municipalities, prior to the report of the General Directorate of the Catastro and will be processed through the Provincial Delegations of Economy and Finance, which will issue a report and a motion for a resolution for final approval by the Directorate-General for Community Funds and Territorial Financing.

The following conditions will be taken into account in the handling of the files:

(a) Advances may not exceed 75 per 100 of the amount of the collection foreseeable as imputable to each register.

b) The annual amount to be anticipated for each Corporation by this formula shall not exceed twice the last annuity perceived by the Corporation as a participation in State taxes.

(c) In no case shall advances corresponding to more than two successive tax periods be requested with reference to the same tax.

(d) Provincial Diputations, Cabildos and Island Councils and Autonomous Communities and other public collecting bodies which, in turn, have made advances to the Reference Councils, in the form of provided for in Article 130.2 of the Local Government Act, may be recipients of the amount corresponding to the advance, up to the amount actually anticipated and in order to be able to cancel all or part of the corresponding treasury operations, subject to appropriate justification.

(e) The advances granted shall be subject, where appropriate, to the same holds provided for in the additional fourteenth provision of the Local Government Law.

Once the corresponding final decision has been given, the advances shall be paid out of their net amount in favour of the Councils or entities referred to in paragraph (d) above for a quarter of a month, starting from the day 1 September of each year, and the correlative deliveries shall be suspended in the month following that in which the deficiencies referred to in the first paragraph of this Article are remedied.

Article 79. Information to be supplied by local Corporations.

In order to proceed both to the definitive liquidation of the shares of the Ayuntamas in the State taxes, corresponding to 2002, and to distribute the credit destined to subsidise the supply of the public urban public transport services, the respective local corporations shall provide, in the form determined by the competent bodies of the Ministry of Finance:

a) Before June 30, 2002, the following documentation:

a.1) A comprehensive certification of the liquid collection obtained in 2000 by the Property Tax, the Tax of Economic Activities, the Tax on Mechanical Traction Vehicles and the Tax on the Increase in the value of Urban Nature's Land.

a.2) A comprehensive certification of the taxable bases deducted from the rolls of the year 2000, as well as of the high produced in the same, corresponding to the Tax on Real Estate, of urban nature, and of the the rates payable in the municipality in the taxes referred to in the preceding paragraph.

a.3) A certification of the fees payable in the Tax of Economic Activities in 2000, including the incidence of the application of the coefficients referred to in Articles 88 and 89 of the Law on the Law of the Haciendas Local.

By the Directorate-General for Community Funds and Territorial Financing, the corresponding resolution should be issued by establishing the models containing the details of the necessary information.

To municipalities that do not provide the documentation that is determined under the conditions outlined above, a weighting module equivalent to 60 per 100 of the average tax effort applicable to the The municipality with the lowest coefficient for this concept, within the section of population in which it is framed, for the purpose of practicing the final liquidation of its participation in the State taxes for the year 2002.

(b) Before 30 June 2002 and after requiring the competent authorities of the Ministry of Finance, the documents referred to below, in order to distribute the aid for the purposes of the to finance the urban public passenger transport service, as referred to in Article 74.

First. In all cases, quantitative and qualitative analytical data on the economic and financial management of the undertaking or service, covering the financial year 2001, according to the model defined by the Directorate-General for Community Funds and Territorial Financing.

Second. In the case of services carried out by the institution itself under direct management, a detailed certificate of the revenue and expenditure items attributable to the service and the actual deficits or results produced in the financial year 2001.

Third. In the case of services carried out under direct management by an autonomous body or a municipal commercial company, annual accounts for the 2001 financial year of the undertaking or body carrying out the activity, duly authenticated and audited, where appropriate, with the details of the operations corresponding to the results of the operation of urban collective public transport in the territorial area of the municipality concerned.

Fourth. In the case of undertakings or individuals providing the service of a concession scheme or any other form of indirect management, the document referred to in the preceding paragraph shall also apply.

Fifth. In any event, an official document in which the regulatory arrangements are collected, updated, the financial conditions in which the activity is carried out, in which the amounts received as input from the Ministry of Finance and other public administrations other than the grant referred to in Article 74 of this Law.

Sixth. In all cases, justification for finding the undertaking, body or entity providing the current service in the performance of its tax and social security obligations as at 31 December 2001.

To the Ayuntamas who do not comply with the submission of the documentation in the form provided for in this article will not be recognized the right to receive the aid destined to finance the service of public transport (a) travellers on account of general interest and in order to avoid financial damage to other recipients.

Article 80. Retentions to practice local entities in application of the additional 14th provision of the Local Government Law Regulatory Law.

One. The retentions to be agreed within the scope of the additional fourteenth provision of the Local Government Law, shall be carried out by the Directorate-General for Community Funds and the previous Territorial Financing. the request of the competent authority which, in each case, has been assigned revenue management in accordance with the applicable specific rules. Where debts arising from State taxes and debts for social security contributions and the concepts of joint recovery with them are withheld, if the amount of them exceeds the limit of the amounts withheld, they shall be shall be charged against the payment of the debts in proportion to their respective amount.

Two. Unless the amount of the debt is lower, the retention shall be equal to 50 per 100 of the amount allocated to the respective Corporation, both in each instalment and in the final annual settlement of the holding in State taxes.

The withholding tax may be up to 100 per 100 in the case of debts arising from State taxes that have been legally passed on, from income to account corresponding to remuneration in kind, from amounts retained or that would have been withheld from any tax, or from social contributions that have been or would have been due to be withheld.

In both cases, and without prejudice to the following subparagraph, the amount to be retained in the financial year as a whole may be reduced and, where appropriate, to be reported in accordance with the cash position of the institution, when justify the existence of serious cash gaps generated by the provision of necessary and compulsory services which affect the regular fulfilment of the obligations of staff or the provision of compulsory public services; and minimum common minimum standards for all municipalities and for civil protection, the provision of social services and fire extinguishing, in the event of which there is no requirement, in any case, for consideration in the form of a public price or a charge equivalent to the cost of the service performed.

However, from 1 January 2002 and unless the amount of the debt is lower, it will not be possible to establish on the basis of the above paragraph a retention rate of less than 25 per 100 of the on account and final settlement, where the local authorities have outstanding debts arising from State taxes which have been legally passed on, from income to account corresponding to remuneration in kind or of quantities withheld or that would have been withheld from any tax, or social contributions that have been or should have been withheld.

In the cases where the debt is incurred as a result of the repayment of advances in financing by the Treasury, the retention shall be adjusted to the conditions set out in the granting of the corresponding advance, is by the total cancellation of the debit in singular form or in successive retentions until the definitive extinction of the debit of the respective Corporation.

Three. In the procedures for reducing the rate of retention referred to in this Article, the Directorate-General for Community Funds and Territorial Financing shall give the appropriate resolution, taking into account the financial situation of the the need to ensure the provision of compulsory public services. The resolution shall fix the period of time in which the general limit shall be reduced to the percentage of the retention specified therein, with the result that such a reduction in the existence of a reorganisation plan or the adjustment in its case, from another in progress.

Resolutions declaring the extinction of the debts owed to the amounts withheld shall in each case correspond to the competent body assigned to the revenue management in accordance with the rules (a) to be applied, producing its effects, in the concurrent part of the debt, from the time the retention was made.

Four. Interest payments on the tax obligations of the local entities that are made after the end of the period that would initially have been incurred. The applicable interest shall be the legal interest of the money that is currently in force.

Five. The local authorities may submit a specific repayment plan for the state tax debts in which a debt cancellation program is established. The Plan will also include a commitment to the voluntary payment of current tax obligations that will be generated in the future.

Whenever the Plan presented is considered viable and local entities suffer from serious financial imbalances that endanger the provision of mandatory public services, the legal interest of the money will be reduced. applicable at a point.

In addition, the local authorities may submit a specific plan for the cancellation of the debts due to social security contributions and the concepts of joint collection, in which a program is established for its cancellation in conditions similar to those laid down for state tax debts and shall also include a commitment to the statutory payment of the debts for quotas and joint collection concepts which are due in the future.

CHAPTER II

Autonomous Communities

Article 81. Budget allocation for the interim financing of the Autonomous Communities and Cities with their own Autonomy Statute in 2002.

One. The budgetary appropriation for the provisional financing of the Autonomous Communities and Cities with its own Autonomy Statute for the financial year 2002 under Section 32, Service 18 " Directorate-General for Community Funds and Financing Territorial. Several "-for the coverage in 2002 of the provisional financing of the Autonomous Communities and Cities with its own Autonomy Statute-will be used for the coverage of the deliveries to account to be carried out in accordance with the provisions of the The following items.

Two. Appropriations which, pursuant to Articles 82, 83 and 87 of the following are transferred to the respective departments of Section 32, under the credit provided in the preceding number, shall be made effective for the Autonomous Communities. and Cities with Self-Autonomy Statute by means of monthly parts.

Three. The distribution and application of the credit referred to in the preceding number one shall be effected after the deadline laid down in Article 82 (1) has been met.

Article 82. Implementation for the Autonomous Communities in 2002 of the "system of financing the autonomous communities of common regime" approved by the Fiscal and Financial Policy Council at its meeting of 27 July 2001.

One. For the Autonomous Communities whose respective Joint Committees have adopted as their own the "System of Financing of the Autonomous Communities of Common Regime" approved by the Fiscal and Financial Policy Council at its meeting on 27 July of 2001 before the last day of the month following the date of the entry into force of the Organic Law amending the Organic Law on the Financing of the Autonomous Communities and the Law governing the tax measures and The new system of financing of the Autonomous Communities of the common system and cities with autonomy status, provisional financing during 2002, by Fund of Sufficiency, shall be made by providing in the respective service the credit corresponding to the amount of the deliveries to account that results for that Fund of sufficiency.

Two. The amount of the credit to be taken into account of the sufficiency Fund shall be determined on the basis of the provisional valuation of the Fund for the year 2002 established on the basis of the amount allocated by the Joint Committee to that Fund. For the year 1999 base year, by application of the following formula:

EctaFS_i (2002) = [FS_i (1999) * ITE_n (2002)/ITE_n (1999)] * p (2002)

Where:

EctaFS_i(2002) =

Amount of deliveries to account for the Autonomous Community i, in the year 2002, of its Sufficiency Fund
i(1999) =	Amount for the Autonomous Community i, in base year 1999, of its Sufficiency Fund.
n(2002) =
n(1999) =	State collection, excluding the disposal susceptible, for the year 1999 for the Income Tax of the Physical Persons, Tax on the Value Added and the Excise of manufacture on the Beer, on the Wine and Beverages Fermentadas, on Intermediate Products, on Alcohols and Derived Beverages, on Hydrocarbons and on Tobacco Labors
(2002) =	Percentage of delivery to account in 2002.

Three. The final clearance of the Fund for the year 2002 will be carried out in accordance with the following rules:

1. In accordance with the provisions of the System of Financing of the Autonomous Communities of the Common Regime approved by the Fiscal and Financial Policy Council of 27 July 2001, the final value of the Fund for Sufficiency determine when the final figures of all the terms necessary for its calculation are available. The final settlement shall result from the difference between the deliveries to account made and the final value of the Sufficiency Fund.

2. If the final settlement results in the debtor balance for some Autonomous Community, it shall be compensated in the first instalment to be made available to it by its Fund of Sufficiency or in successive deliveries to the account of the exercise in which the settlement is practiced until its total cancellation. In the event that it is not possible to fully or partially make the above compensation, the outstanding balance will be offset with the deliveries on account of the autonomic rate of the Income Tax of the Physical Persons.

Article 83. Financing in 2002 of the Autonomous Communities to which the "system of financing of the autonomous communities of common regime" adopted by the Council for Fiscal and Financial Policy at its meeting of 27 July 2001 does not apply.

One. For the Autonomous Communities whose respective Joint Committees have not adopted as their own the "System of Financing of the Autonomous Communities of Common Regime" approved by the Fiscal and Financial Policy Council at its meeting of 27 July 2001 before the last day of the month following the date of the entry into force of the Organic Law amending the Organic Law on the Financing of Autonomous Communities and the Law governing the tax measures and The new system for the financing of the Autonomous Communities of the common system and cities with autonomy status, the provisional financing during 2002 shall be made by application of the rules for determining the deliveries to account contained in the last financing model which they would have adopted in the Joint Committee and their amount transfer to the respective service from the credit provided in Article 81 (1

.

Two. The final settlement shall be carried out in accordance with the financing system adopted, or the one which, where appropriate, is adopted during the year 2002 for these Autonomous Communities, by agreement of their respective Joint Committee.

Article 84. Final settlement of the participation of the Autonomous Communities in the income of the State of previous years.

One. For the purposes of the final settlement as referred to in Article 89 of Law 54/1999 of 29 December, the corresponding appropriation is provided for in Section 32, Service 18 " Directorate-General for Community Funds and Financing Territorial. Several "-Final settlement of the participation in the income of the State corresponding to previous years (Credit to transfer to the various services of this Section).

Two. If the final settlement to which the previous number one refers will result in a balance in favor of the State for some Autonomous Community, this balance will be compensated in the first delivery to account that is made to it by Fund of sufficiency or in the successive deliveries on account until their total cancellation. In the event that it is not possible to make all or part of the above compensation, the outstanding balance will be offset by the deliveries to account of the autonomous rate of the Income Tax of the Physical Persons of the financial year 2002.

Three. In the event that any Autonomous Community has not adopted as its own the "System of Financing of the Autonomous Communities of Common Regime" approved by the Council for Fiscal and Financial Policy at its meeting of 27 July 2001, the balance to the State shall be compensated by the first instalment to be made by application of the provisions of the preceding article or the successive deliveries on account until its total cancellation.

Article 85. Transfers to Autonomous Communities corresponding to the cost of new services transferred.

If, from 1 January 2002, new transfers of services are made to the Autonomous Communities, the appropriations corresponding to their actual cost will be placed in Section 32 "Transfers to Autonomous Communities". for the cost of services assumed " in specific concepts which will be determined at the time by the Directorate-General for Budgets.

For these purposes, the Real Decrees that approve the new service transfers will contain at least the following ends:

(a) Date on which the Autonomous Community must effectively assume the management of the transferred service.

(b) Annual financing, in pesetas for the financial year 2002, broken down into the different expenditure chapters it comprises.

(c) The financing, in pesetas for the financial year 2002, corresponding from the date set out in point (a) until 31 December 2002, broken down into the different budgetary concepts which it comprises.

(d) The final valuation in pesetas of the base year, corresponding to the annual effective cost of the same, for the purpose of the revision of the value of the Fund of sufficiency of the Autonomous Community that corresponds to the System of Financing of the Autonomous Communities of the Common Regime approved by the Fiscal and Financial Policy Council of 27 July 2001.

Article 86. Implementation of the Guarantee Fund of the system of financing of the Autonomous Communities for the five-year period 1997-2001.

In accordance with the Agreements of the Fiscal and Financial Policy Council of 23 September 1996 and 27 March 1998 on the Guarantee Fund of the System of Financing of the Autonomous Communities for the five-year period 1997-2001, in Section 32, Service 18 " Directorate-General for Community Funds and Territorial Financing. Several "-Guarantee Fund, Settlement 2000-the appropriation corresponding to the forecast of the liquidation for 2000 of the said Fund for the Autonomous Communities which have adopted the Model for the implementation of the system of financing of the Autonomous Communities in the five-year period 1997-2001, which shall be carried out simultaneously with the final liquidations of the supplementary rate of the Income Tax of the Physical Persons and of the two tranches of the participation in the State revenue for that financial year, in accordance with the following rules:

1. First, for each Autonomous Community, the liquidation corresponding to the guarantee of the "Minimum limit of the evolution of the resources for the Income Tax of the Physical Persons" will be carried out in the first place. next:

(a) The amount resulting from multiplying the rate of increase in nominal GDP, to the cost of factors, between 1996 and 2000, shall be determined by the sum of the resources corresponding to the additional tariff on the tax on The Income of the Physical Persons and the participation in the territorial income of the State by the Income Tax of the Physical Persons, in values of the year 1996, applicable in January 1, 2000.

(b) The amount resulting from the preceding subparagraph (a) shall be reduced by the sum of the amounts dropped by the final values for 2000 of the supplementary rate of the Income Tax of the Physical Persons and the participation in the territorial income of the State for the Income Tax of the Physical Persons, according to the respective liquidations.

In the event that any Autonomous Community had exercised the regulatory authority in relation to the Income Tax of the Physical Persons, instead of the amount thrown by the yield of the complementary tariff of the Tax on the Income of the Physical Persons, it will be computed that it would have resulted if it had not exercised such power.

(c) As a result of paragraph (b) above, the resulting balance shall be added to it, with its sign, for 1997, 1998 and 1999, for the operations referred to in paragraphs (a) and (b) above.

d) If the result obtained in subparagraph (c) above is zero or negative, and in the previous year the State has not paid any amount to the Autonomous Community under the Fund, it shall not produce any effect. In the event that the State had satisfied the Autonomous Community some amount in the previous year, from the Fund, this amount would be compensated with the result of the liquidation of the remaining guarantees of the Fund, and if not quite the balance resulting from the final settlement of the share of the State's revenue for 2000.

If the result obtained in subparagraph (c) above is positive, the Autonomous Community shall, in respect of the Guarantee Fund, receive such a minority result, if any, in the amount paid by the State in the preceding years, with The same Fund.

2. The settlement of the "Evolution of participation in the general income of the State" will be followed for each Autonomous Community, as follows:

(a) The amount resulting from multiplying the rate of increase in nominal GDP, to the cost of factors, between 1996 and 2000, shall be determined by the financing corresponding to the share of the general income of the State, in 1996 values, applicable on 1 January 2000.

(b) The amount resulting from the preceding subparagraph (a) shall be reduced by the amount of the final value for 2000 of its share in the general income of the State, according to the respective settlement.

(c) As a result of paragraph (b) above, the resulting balance shall be added to it, with its sign, for 1997, 1998 and 1999, for the operations referred to in paragraphs (a) and (b) above.

d) If the result obtained in subparagraph (c) above is zero or negative, and in the previous year the State has not paid any amount to the Autonomous Community under the Fund, it shall not produce any effect. In the event that the State had satisfied the Autonomous Community some amount in the previous year, from the Fund, this amount would be compensated with the result of the liquidation of the remaining guarantees of the Fund, and if not quite the balance resulting from the final settlement of the share of the State's revenue for 2000.

If the result obtained in subparagraph (c) above is positive, the Autonomous Community shall, in respect of the Guarantee Fund, receive such a minority result, if any, in the amount paid by the State in the preceding years, with The same Fund.

3. The settlement corresponding to the "Dynamic Sufficiency" guarantee shall be followed as follows:

a) The resulting index of the following formula will be determined:

Index = 1 + [(Σ F_97.98,99.00 /Σ F96_97.98,99.00) -1] 0.9

Where F_97.98,99,00 represents the sum of the resources obtained in 1997, 1998, 1999 and 2000 by all the Autonomous Communities that have adopted the Model for the implementation of the system of financing the Autonomous Communities in the five-year period 1997-2001, for the definitive values of the supplementary rate of the Income Tax of the Physical Persons and the two tranches of the participation in the income of the State, and F_{96,97.98,99,00} the sum of the securities in the year 1996, applicable on 1 January 1997, 1998, 1999 and 2000 of the same financial mechanisms.

Obtained the above index, will be multiplied by the sum of the financing of each Autonomous Community by the aforementioned financial mechanisms, in 1 January 1997, 1998, 1999 and 2000 in values for the year 1996.

(b) The amount resulting from the preceding subparagraph (a) shall be reduced, for each Autonomous Community, by the amounts of the final settlements for 1997, 1998, 1999 and 2000 of the supplementary income tax rate of the Natural Persons and their two tranches of the share of the State's income, and the positive amounts of the settlements for 2000 of the two applications of the Guarantee Fund governed by the first and second preceding rules.

(c) If the difference obtained in subparagraph (b) above is zero or negative, and in the previous year the State has not paid any amount to the Autonomous Community under the Guarantee Fund. In the event that the State had satisfied the Autonomous Community some quantity in the previous year, under the guarantee, this amount would be compensated with the result of the liquidation of the remaining guarantees of the Fund, and if not quite the balance resulting from the final settlement of the share of the State's revenue for 2000.

If the difference obtained in subparagraph (b) above is positive, the Autonomous Community shall, under the guarantee, receive the amount of that difference, which is, where appropriate, the amount paid by the State in the years This is the same as the previous one. In the event that any Autonomous Community had exercised the power of law in relation to the Income Tax of the Physical Persons, instead of the amount thrown by the yield of the complementary rate of the Tax on the Income of the Physical Persons, it shall be computed that would have resulted if he had not exercised such power.

Article 87. Financing in 2002 of the cities of Ceuta and Melilla.

The funding for the cities of Ceuta and Melilla is collected in the credit referred to in Article 81. In the case where the Joint Committees referred to in the Statutes of Autonomy of the Cities of Ceuta and Melilla adopt as their own the "System of Financing of the Autonomous Communities of Common Regime" before the last day of the month following the entry into force of the Organic Law amending the Organic Law on the Financing of Autonomous Communities and the Law governing the fiscal and administrative measures of the new system of The financing of the Autonomous Communities of the common system and cities with autonomy status shall apply to the established in Article 82 (2) and (3) in respect of the deliveries to account and liquidation by Fund of Sufficiency in 2002 of these Cities.

If any Joint Committee does not adopt as its own the "System of Financing of the Autonomous Communities of Common Regime" approved by the Council of Fiscal and Financial Policy at its meeting of 27 July 2001 before the last day the following month to which the entry into force of the Organic Law amending the Organic Law on the Financing of Autonomous Communities and the Law on the Tax and Administrative Measures of the New System of financing of the Autonomous Communities of the common system and cities with autonomy status, the the amount of the funding of the City concerned shall be transferred to the respective service under the credit provided in Article 81 (1

.

Article 88. Interterritorial Compensation Funds.

One. In Section 33 of the General Budget of the State, two Interterritorial Compensation Funds are provided in the amount of EUR 894,696,67 thousand, in compliance with the provisions of Law 29/1990 of 26 December 1990 and the Council Agreement Fiscal and Financial Policy of 27 July 2001.

Two. The Compensation Fund, endowed with 671,022.76 thousand euros, will be used to finance investment expenses in accordance with the provisions of article 158.2 of the Spanish Constitution.

Three. The Supplementary Fund, with EUR 223,673,91 000, as provided for in the Council Agreement on Fiscal and Financial Policy of 27 July 2001, may be applied by the Autonomous Communities and Cities with the Statute of Autonomy. (a) to the financing of the operating costs of the investments made under Section 33 of the General Budget of the State.

Four. For the financial year 2002, the percentage representing the volume of the Interterritorial Compensation Funds on the basis of calculation constituted by public investment is 36,127398 per 100, corresponding to the Compensation Fund on 27.095559 for 100 and the Supplementary Fund on 9,031839 per 100.

Five. The investment projects that can be financed from the previous Funds are as detailed in the Annex to Section 33.

Six. The Autonomous Communities of Galicia, Andalusia, Asturias, Cantabria, Murcia, Valencia, Castilla-La Mancha, the Canary Islands, Extremadura and Castilla y León will benefit from these funds in the 2002 financial year. third of Law 29/1990 of 26 December, as well as the cities of Ceuta and Melilla, in compliance with the provisions of the Fiscal and Financial Policy Council Agreement of 27 July 2001.

Seven. The remaining appropriations of the Interterritorial Compensation Fund for previous years shall be automatically incorporated in the 2002 budget at the disposal of the same administration to which the implementation of the projects concerned was carried out in 31 December 2001.

Eight. As long as the remaining budgetary appropriations for previous financial years are incorporated into the current budget, the Treasury will be able to make cash advances to the Autonomous Communities in the same amount as the requests for funds made by the The same "for account" of the resources to be collected once the addition is made.

The advances must be repaid before the end of the financial year.

TITLE VIII

Social quotes

Article 89. Bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Vocational Training during 2002.

The bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Vocational Training, from 1 January 2002, will be as follows:

One. Maximum and minimum ceilings for the social security contribution bases.

1. The maximum ceiling for the contribution base in each of the Social Security Regulations that have established it shall be fixed, as from 1 January 2002, in the amount of EUR 2,574,90 per month.

2. In accordance with the provisions of Article 16 (2) of the recast of the General Law on Social Security, adopted by Royal Decree of Law 1/1994 of 20 June 2002, the bases for listing in the Social security and in respect of the contingencies that are determined in this article, will have as a minimum ceiling the amounts of the interprofessional minimum wage in force at each moment, increased in a sixth, except express provision to the contrary.

Two. Bases and types of contributions in the General Social Security System.

1. The monthly contribution bases for all contingencies and situations protected by the General Social Security Scheme, except those for occupational accidents and occupational diseases, shall be limited for each group of categories. professionals, for the following minimum and maximum bases:

(a) The minimum basis for listing, according to professional categories and contribution groups, will be increased from 1 January 2002 and in respect of those in force in 2001, in the same percentage as the minimum wage. interprofessional.

(b) The maximum bases, irrespective of the professional category and contribution group, during the year 2002, shall be EUR 2,574,90 per month or EUR 85,83 per day.

2. The rates of contribution under the General Social Security Scheme shall be as follows:

a) For common contingencies 28.30 per 100, being 23.60 per 100 in charge of the company and the 4.70 per 100 in charge of the worker.

(b) For the contingencies of occupational accidents and occupational diseases, the percentages of the premium rate approved by Royal Decree 2930/1979 of 29 December, being reduced by 10 per 100, will apply, reduced by 10 per 100. the resulting premiums at the sole expense of the company.

3. For the year 2002, for the additional contribution for overtime laid down in Article 111 of the General Law on Social Security, the following types of contribution shall apply:

(a) In the case of overtime motivated by force majeure, 14 per 100, of which 12 per 100 shall be borne by the undertaking and 2 per 100 by the worker.

(b) In the case of overtime not covered by the preceding paragraph, 28.30 per 100, of which 23.60 per 100 shall be borne by the undertaking and 4,70 per 100 by the worker.

4. As from 1 January 2002, the maximum basis for common contingencies applicable to trade representatives shall be that provided for in general in paragraph 2 (1) (b) of this Article.

5. For the purpose of determining, during the year 2002, the maximum basis for contributions by artists ' common contingencies, the following shall apply:

(a) The maximum contribution basis for all the groups corresponding to the different professional categories shall be EUR 2,574,90 per month.

However, the maximum limit of the bases of quotation on the basis of the activities carried out by an artist, for one or more companies, shall be annual and shall be determined by the elevation to annual calculation of the monthly basis maximum indicated.

(b) The Ministry of Labour and Social Affairs, taking into account the basis and the ceilings set out in the previous paragraph, shall fix the basis for listing the provisional liquidations of the artists, referred to in Article 32 (5) (b) of the General Regulation on the Quotation and Settlement of Other Social Security Rights, adopted by Royal Decree 2064/1995 of 22 December 1995.

6. For the purpose of determining, during the year 2002, the maximum basis for the common contingencies of the Taurian professionals, the following shall apply:

(a) The maximum contribution basis for all the groups corresponding to the different professional categories shall be EUR 2,574,90 per month. However, the ceiling of the bases of contribution for the taurine professionals shall be annual and shall be determined by the annual increase in the maximum monthly basis indicated.

(b) The Ministry of Labour and Social Affairs, taking into account the basis and the ceilings set out in the previous paragraph, shall fix the bases of contribution to determine the provisional liquidations of the professionals. taurinos, as referred to in Article 33 (5) (b) of the General Regulation on the Quotation and Settlement of Other Rights of Social Security, adopted by Royal Decree 2064/1995 of 22 December 1995.

Three. Contribution to the Special Agrarian Regime.

1. In the course of 2002, the contribution bases of the employed persons included in the Special Agricultural Social Security Scheme for the contribution groups in which the various occupational categories are to be covered, shall be the following:

Group
quotation

7

Quote Base - Euros/month
1	805.80
2	3
	4	4	4 Centro_table_body"> 539.40
	5
	6	539.40
8	539.40
9	539.40
10	539.40
	11	539.40

The basis for the contribution of self-employed workers will be EUR 573.60 per month for the year 2002.

2. For the year 2002, the rate of contribution for employed persons covered by this Special Scheme shall be 11,5 per 100 and for the self-employed person shall be 18,75 per 100.

3. The daily basis for contributions for each of the groups of workers engaged in agricultural work for each other shall be the following: from 1 January 2002, the following:

Group

Professional Categories	Daily Base of quotation - Euros
1	Engineers and Licensors. Senior management staff not included in Article 1.3.c) of the Workers ' Statute.	35.84
2
	3	3	3	3	25.85
25.85
4	Untitled Helpers	23.99
5	23.99
	Subalternate	6	23.99
7	Administrative Auxiliary	23.99
8	23.99
9
Third and Second Officers	9	Specialists	23.99
10	Workers over eighteen unskilled	23.99
11	Workers under the age of eighteen, whatever their professional category	23.99

The quotation for each real day will be obtained by applying the 15.5 per 100 to the quoted basis in the table above.

4. In the case of accidents at work and occupational diseases, it will be established in Royal Decree 2930/1979 of 29 December. However, to undertakings which, before 26 January 1996, were to be listed in the form of quotas per hectare, a reduction of 45 per 100 in the rates of percentages set out in the year 2002 will be applied to them. the cited Royal Decree.

The contribution, for the purposes of professional contingencies, of the agricultural workers on their own account, shall be carried out by applying to the contribution base 1 per 100.

5. In the case of selfemployed persons, for the purposes of the voluntary improvement of temporary incapacity, the rate shall be applied on the basis of the rate of 2.7 per 100, of which the 2.2 per 100 shall correspond to the common and 0.5 per 100 to professional contingencies.

Four. Contribution to the Special Scheme of Workers for Own or Self-Employed.

The minimum and maximum basis for the Special Scheme for the Workers for Own or Self-Employed and the rates of contribution will be as follows:

1. The maximum contribution basis shall be EUR 2,574,90 per month. The minimum contribution base shall be EUR 726,30 per month.

2. The basis for the contribution of self-employed workers who, at 1 January 2002, are less than 50 years of age, shall be chosen by them within the maximum and minimum bases laid down in the preceding number.

The choice of the basis of contribution by self-employed workers who, as at 1 January 2002, have 50 or more completed years, shall be limited to the amount of EUR 1,360,90 per month, unless they have previously come by a higher base, in which case, they may maintain such a contribution base or increase it, at most, by the same percentage in which the maximum contribution base has been increased to this scheme.

3. The rate of contribution in this Special Social Security Scheme will be 28.30 per 100. Where the person concerned has not received temporary disability protection, the rate of contribution shall be 26.5 per 100.

Five. Listing on the Special Home Employee Regime.

In the Special System of Social Security of Home Employees, the base and type of contribution will be, as of 1 January 2002, the following:

1. The contribution basis will be EUR 539.40 per month.

2. The rate of contribution in this scheme will be 22 per 100, with the employer being 18.30 per 100 and the worker's 3.70 per 100. Where the home employee provides services on a partial or discontinuous basis to one or more employers, the payment of the corresponding fee shall be his sole charge.

Six. Contribution to the Special Regime of the Sea Workers

1. The provisions of paragraphs 1 and 2 of this Article shall apply to the Special Regime of the Workers of the Sea, without prejudice, where appropriate, and for the contribution of common contingencies, to the provisions of Article 19 (6) of the Treaty. recast of Laws 116/1969, of 30 December, and 24/1972 of 21 June, approved by Decree 2864/1974 of 30 August 1974, and of what is set out in the following number.

2. The contribution for all contingencies and situations covered by this Special Scheme for workers included in the second and third groups referred to in Article 19 (5) of the recast text approved by Decree 2864/1974 of 30 June 1974. August, shall be carried out on the remuneration to be determined annually by Order of the Ministry of Labour and Social Affairs, at the proposal of the Social Institute of the Navy, heard the representative organizations of the sector. Such determination shall be carried out by provinces, fisheries and professional categories on the basis of the average values of remuneration received in the preceding year.

The bases to be determined shall be unique, without being lower or higher than those laid down for the various professional categories, in accordance with the provisions of paragraph 1 (1) of this Regulation. Article.

Seven. Contribution to the Special Regime of Coal Mining.

1. As from 1 January 2002, the contribution of the Social Security Special Scheme for Coal Mining shall be determined by the application of the provisions of paragraph 2, without prejudice to the fact that, for the purposes of the Common contingencies, trading bases are normalized according to the following rules:

First. Account shall be taken of the amount of the remuneration received or which the workers have been entitled to receive, for the purposes of contributions for accidents at work and occupational diseases, for the period 1 to 1 of January and 31 December 2001, both inclusive.

Second. Such remuneration shall be aggregated by group, professional groups and professional specialties and mining areas, taking into account the provisions of Article 57 of the General Regulation on the Quotation and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995, of December 22.

The amounts obtained, thus totaled, shall be divided by the sum of the days to which they correspond and the result shall be expressed in euro.

Third. This result shall be the standard daily basis of contributions for common contingencies, the amount of which may not be lower than the amount fixed for the immediately preceding financial year for that professional category, plus the same percentage experienced in the present financial year by the maximum contribution ceiling referred to in paragraph 1 of this Article, nor more than the amount resulting from raising the maximum contribution ceiling to an annual amount and dividing it by days calendar year 2002.

2. The Ministry of Labour and Social Affairs shall fix the amount of the standard bases by applying the rules laid down in the preceding number.

Eight. Social security contribution base in the unemployment situation.

1. During the legal situation of unemployment, the basis of contribution to the Social Security of those workers for whom there is a legal obligation to list, will be equivalent to the average of the bases of the last six months of the occupation listed, by common contingencies or, where appropriate, the contingencies of accidents at work and occupational diseases, prior to the legal status of unemployment or at the time the legal obligation to list is terminated.

2. The resumption of the unemployment benefit, in the case of the suspension of the duty, shall mean the resumption of the obligation to list on the basis of contributions corresponding to the time of the right to be born.

When the right to unemployment benefit had been extinguished and, in application of Article 210 (3) of the recast text of the General Social Security Law, the worker chooses to reopen the initial right by the employer. The period of validity of the contract, and the bases and rates of contribution which it paid to it, the basis of contribution to social security, during the receipt of the benefit, shall be that corresponding to the initial entitlement for which it chooses.

Nine. Unemployment contribution, Wage Guarantee Fund and Vocational Training.

The contribution of Unemployment, Guarantee Fund and Vocational Training contingencies will take place from 1 January 2002, according to the following points:

1. The basis for listing for the contingencies mentioned and in all the Social Security Regulations covered by them shall be that corresponding to the contingencies of accidents at work and occupational diseases.

To the bases of contribution for Unemployment in the Special Regime of the Sea Workers will also apply the provisions of article 19.6 of the recast text approved by Decree 2864/1974, of August 30, and in the rules for the development of that provision, without prejudice to paragraph 6 of this Article.

As a basis of contribution for unemployment, which corresponds to the employed persons of a fixed character, included in the Special Agrarian System of Social Security, the one set out in Article 6.1 of the Royal Decree 1469/1981 of 19 June. Also, the contribution basis for determining contributions to the Salarial Guarantee Fund by employed persons included in the Special Agrarian Regime will be constituted by the corresponding monthly basis of contributions per day. (a) actual, as referred to in paragraph 3 of this Article.

2. From 1 January 2002, the rate of contribution shall be as follows:

A) For unemployment contingency:

(a) Indefinite contracting, including indefinite fixed and permanent contracts, as well as the hiring of a fixed term in the form of training contracts in practice, insertion, relief, interinity and contracts, regardless of the modality used, carried out with disabled workers: 7,55 per 100, of which 6 per 100 will be borne by the employer and 1,55 per 100 by the worker.

b) Fixed duration hiring:

1. Recruitment of a given duration in full time: 8.3 per 100, of which the 6.7 per 100 will be in charge of the employer and the 1.6 per 100 in charge of the worker.

2. Contracting of fixed-term fixed-term contracts: 9.3 per 100, of which 7.7 per 100 will be borne by the employer and 1,6 per 100 by the employee.

When hiring of a given duration, full or part time, is carried out by temporary work companies to make available to the user companies contracted workers: 9.3 per 100, of which the 7.7 100 shall be borne by the employer and 1,6 per 100 by the worker.

However, the government as a result of the development of the labour market, and specifically in view of the increase in employment stability, may reduce, after consultation with the social partners, the The unemployment contribution referred to in the preceding paragraph.

B) For the contribution to the Salarial Guarantee Fund, 0.4 per 100 at the sole expense of the company.

C) For the contribution of vocational training, the 0.7 per 100, being the 0.6 per 100 in charge of the company and the 0.1 per 100 in charge of the worker.

Ten. Contribution to the training and learning contracts.

During the year 2002, the contribution of workers who had concluded a contract for training, or apprenticeship, before 17 May 1997, will be carried out according to the following:

(a) The contribution to Social Security shall consist of a single monthly fee, in the following terms:

In contracts for training, 29.77 euros for common contingencies, of which 24.82 euros will be in charge of the businessman and 4.95 euros in charge of the worker. For apprenticeship contracts, EUR 24.29 for common contingencies, of which EUR 20,26 shall be borne by the employer and EUR 4,03 by the worker.

In both modalities of contracts, 3.42 euros for professional contingencies, in charge of the employer.

(b) The contribution to the Salarial Guarantee Fund shall be a monthly fee of EUR 1,90, which is the sole responsibility of the employer.

(c) The contribution for vocational training shall consist of a monthly fee of EUR 1,05, of which EUR 0,91 shall be borne by the employer and EUR 0,14 in charge of the worker.

(d) The remuneration received in respect of overtime shall be subject to the additional contribution referred to in paragraph 3 of this Article.

Once. The Minister of Labour and Social Affairs is empowered to lay down the rules necessary for the implementation and development of the provisions of this Article.

Article 90. Contribution to the General Mutuals of Officials for the year 2002.

One. The rates and contributions of the State to the Special Social Security Regime of the Civil Servants of the State, managed by the General Mutuality of Civil Servants of the State (MUFACE) referred to by the Royal Decree Regulation 4/2000 of 23 June 2000 for the financing of the benefits referred to in Article 12, except as referred to in paragraph (h) of that provision, shall be as follows:

1. The contribution rate of the active and assimilated officials integrated into MUFACE is fixed at 1.69 per 100 on the regulatory assets for the purpose of trading liabilities.

2. The amount of the State's contribution, as set out in Article 35 of the Royal Legislative Decree 4/2000, will represent 6,43 per 100 of the regulatory assets for the purposes of the contribution of the Passive Rights. Of such a rate of 6,43, 5,07 corresponds to the State's contribution per asset and the 1,36 to the contribution by pension-exempt pensioner.

Two. The rates and contributions of the State to the Special Regime of Social Security of the Armed Forces, managed by the Social Institute of the Armed Forces (ISFAS), referred to by the Royal Legislative Decree 1/2000, of June 9, for the financing of the benefits referred to in Article 9, except as referred to in paragraph (f) of that provision, shall be as follows:

1. The percentage of the contribution and contribution of the active and assimilated military personnel integrated in the ISFAS, is fixed at 1.69 per 100 on the regulatory assets for the purpose of trading of Passive Rights.

2. The amount of the State's contribution as set out in Article 30 of the Royal Legislative Decree 1/2000, shall represent 9,05 per 100 of the regulatory assets for the purposes of the listing of Passive Rights. Of this type of 9.05, 5.07 corresponds to the contribution of the State per asset and 3,98 to the contribution by pension-exempt pensioners.

Three. The rates and contributions of the State to the Special Regime of Social Security of the Officials of the Administration of Justice, managed by the General Judicial Mutuality (MUGEJU), referred to in the Royal Legislative Decree 3/2000 of 23 June for the financing of the benefits referred to in Article 12, except as referred to in paragraph (f) of that provision, shall be as follows:

1. The percentage of the staff of the active and assimilated Justice Administration, integrated in MUGEJU, is fixed at 1.69 per 100 on the regulatory assets for the purpose of trading liabilities.

2. The amount of the State's contribution, as regulated in Article 23 of the Royal Legislative Decree 3/2000, will represent 5.18 per 100 of the regulatory assets for the purposes of the contribution of the Passive Rights. Of such a rate of 5,18, 5,07 corresponds to the State's contribution per asset and 0,11 to the contribution by pension-exempt pensioner.

Additional disposition first. Goal tracking.

The programmes and actions to which the system provided for in the additional sixteenth provision of Law 37/1988 of 28 December, of General State Budget for 2002 will be of special application for the year 2002. 1989, shall be, whatever the state public sector agent executing or managing them, the following:

Prison Centers and Institutions.

Courts of Justice and Fiscal Ministry.

Road Safety.

Specialized care, INHEALTH, direct management.

Primary Health Care, INHEALTH, direct management.

Attention to immigrants and refugees.

Water Resources Management and Infrastructure.

Rail Transport Infrastructure.

Creating Roads Infrastructure.

National Irrigation Plan.

Scientific Research.

Technical Research.

Research and Technological Development.

It will also be of application the system of special monitoring, previewed in this disposition, to the objectives set in the Plans of Actions of the public entities Ports of the State, Harbour Authorities and Spanish Airports and Air Navigation.

Additional provision second. Allocation of recognised obligations to the 2002 Budget.

With exclusive application to the 2002 budget, the obligations referred to in Article 49.b) of the consolidated text of the General Budget Law to be charged to the financial year shall be recognised until the end of the month. of December, provided that they correspond to acquisitions, works, services, benefits or expenses in general carried out within the same and from the respective credits.

Additional provision third. Economic benefits of Social Security per child in charge.

One. The revenue limit referred to in Article 181 of the recast of the General Law on Social Security shall be fixed, as from 1 January 2002, at EUR 7,954,07 per year.

Two. From 1 January 2002, the amount of the economic benefits of Social Security for a child in charge, with eighteen years of age and a disability rate of 65 per 100, shall be EUR 3 012 00 per year.

When the child in charge is an age of eighteen or more, is affected by a disability to a degree equal to or greater than 75 per 100 and requires the contest of another person to perform the essential acts of life, the The amount of the economic benefit shall be EUR 4,518,00 per year.

Additional provision fourth. Welfare pensions and economic benefits of Law 13/1982, of 7 April, on the Social Integration of the Disabled.

One. With effect from 1 January 2002, the economic subsidies referred to in Law 13/1982 of 7 April on the Social Integration of the Disabled shall be fixed, according to the subsidy class, in the following amounts:

		Euros/month
Guarantee Allowance minima	149.86
-person help subsidy	58.45
Mobility and compensation allowance for transport expenses	40.21

Two. As from 1 January 2002, aid pensions recognised under the provisions of the Law of 21 July 1960 and Royal Decree 2620/1981 of 24 July 1981 shall be fixed at EUR 149,86 per month, Two extraordinary payments of the same amount shall be paid in the months of June and December.

Assistance pensions will be subject to periodic review, in order to verify that the beneficiaries maintain the conditions required for their recognition and, if not, declare the right to be extinguished and require the drawback of the amounts unduly paid. The Ministry of Labour and Social Affairs may call for the opening of the review procedures for the purpose of the economic and budgetary adjustment of the expenditure generated. The results of those procedures will be communicated to the aforementioned ministerial department.

Additional provision fifth. Social assistance to those affected by the Human Immunodeficiency Virus (HIV).

During 2002, the monthly amounts of social aid recognized in favour of persons contaminated by the Human Immunodeficiency Virus (HIV), as set out in Article 2 (1) (b), (c) and (d) of Royal Decree-Law 9/1993 of 28 May, will be determined by the application of the proportions regulated in the above paragraphs on the amount of EUR 465,36.

Additional provision sixth. Maintenance of the purchasing power of pensions in 2002.

One. Pensioners of the Social Security and Passive Classes system, with pensions previously incurred before 1 January 2001 and subject to reappraisal in that financial year, shall receive, before 1 April 2002 and in a single payment, an amount equivalent to the difference between the pension received in 2001 and the difference between the amount of the pension in force at 31 December 2000 and the actual increase in the CPI in the period November 2000 to November 2000. of 2001.

For these purposes, the public pension limit for 2001 shall be the equivalent of increasing the amount of that limit to 31 December 2000 in the percentage indicated in the preceding paragraph.

The provisions of the first paragraph shall also apply to pensioners in the system of social security and passive classes, with pensions caused during 2001, who would have received the amount corresponding to the minimum pensions, non-contributory pensions, pensions from the compulsory compulsory retirement age and non-concurrent invalidity or pensions limited by the amount of the maximum public pension collection limit set for that year. Similarly, it shall apply to beneficiaries in that exercise of the benefits of social security for a child who is in charge of 18 or more years and a degree of disability equal to or greater than 65 per 100, of the mobility allowance and compensation for transport costs or social aid for the human immunodeficiency virus (HIV).

In addition, the preceding rules for Passive Classes ' pensions, with an initial payment date of 2001, will be applicable to the determination of which they would have been taken into account. updating in that year.

Two. The rate of revaluation set out in Title IV of this Law for pensions of the Social Security and Passive Classes system shall apply to the amount of the pension in force as at 31 December 2000, increased by percentage expressed in paragraph one of this provision.

Three. Similarly, for the initial determination of the pension of Passive Classes with a date of economic effects of 2001, the values recorded in Law 13/2000 of December 28, of General State Budgets for 2001, will adapt their amounts, where appropriate, to the upward deviation from the CPI in the period of November 2000 /November 2001.

Four. The Government is empowered to lay down the rules necessary for the implementation of the provisions contained in this provision.

Additional provision seventh. Legal interest in money.

One. In accordance with the provisions of Article 1 of Law 24/1984 of 29 June on the modification of the legal interest rate of the money, this is set at 4.25 per 100 until 31 December 2002.

Two. During the same period, the interest for late payment referred to in Article 58.2 of Law 230/1963 of 28 December, General Tax, shall be 5,50 per 100.

Additional disposition octave. State guarantee for works of cultural interest.

One. In accordance with the provisions of paragraph 3 of the additional provision in the ninth of Law 16/1985 of 25 June of the Spanish Historical Heritage, the amount accumulated at 31 December 2002 of the commitments granted by the State in respect of all works or sets of works temporarily transferred for exhibition in institutions of exclusive competence of the Ministry of Education, Culture and Sport and its Autonomous Bodies, it shall not exceed EUR 360,61 million.

The maximum limit of the specific commitments granted for the first time in the year 2002 for works or sets of works intended for display in the same exhibition shall be EUR 90.15 million.

Two. In 2002, the provisions of the previous section will be applied to the exhibitions organized by the "State Society for Cultural Action Abroad" and the "New Millennium State Society" to be held in dependent institutions. of the General Administration of the State.

Additional provision ninth. Revaluation for the year 2002 of the benefits of Great Invalidity of the Special Regime of Social Security of the Armed Forces.

The benefits of great invalidity to be paid to the person in charge of the assistance to the great invalid, caused until December 31, 2001 in the Special Regime of Social Security of the Armed Forces, With effect from 1 January 2002, an increase of 2 per 100 will be experienced.

Additional provision 10th. Maximum professional military personnel from Tropa and Marineria to be reached on December 31, 2002.

The maximum military and marine professional military templates to be reached on December 31, 2002, will not be able to exceed 86,000 personnel.

The Ministry of Defense is authorized to initiate selection and recruitment procedures from the approval of this Law.

Additional provision eleventh. Direct management by INEM of appropriations for the promotion of employment.

The National Employment Institute reserves the right to direct management of the appropriations specifically recorded in the state of expenditure of the autonomous agency to finance the following actions:

(a) Management of programs for the improvement of the occupation of the job seekers, through the collaboration of the National Institute of Employment with Bodies of the General Administration of the State or its Autonomous Bodies for the carrying out training and execution of works and services of general and social interest, relating to the exclusive competence of the State.

b) The implementation of experimental programmes exploring new alternatives for the employment of jobseekers for the purpose of their extension to the entire state, once their effectiveness has been assessed.

(c) Management of training and employment programmes that require unified coordination as their area of implementation over the territory of an Autonomous Community.

(d) Strengthening actions to improve the employability of jobseekers in the outermost regions affected by unemployment rates above the national average, as well as co-financing of employment measures for the benefit of the European Social Fund programmes for these areas.

This budget reserve operates as a reserve for the management of active employment policies in the cases provided for in the previous paragraph in favour of the National Employment Institute, notwithstanding the responsibilities assumed in the management of the budget. carried out by the Agency in the field of work, employment and training by the Autonomous Communities through the corresponding Royal Transfer Decrees.

The financing of the management reserve, with appropriations explicitly authorised in the state of expenditure of the INEM, is independent of that for employment promotion programmes, the territorial distribution of which, in application of the the procedure laid down in Article 153 of the recast text of the General Budget Law shall be carried out between the Autonomous Communities with assumed management powers.

Additional disposition twelfth. Priority activities and programmes of patronage and other incentives of general interest.

One. For the purposes of Article 67 of Law 30/1994, of 24 November, of Foundations and of Tax Incentives for Private Participation in Activities of General Interest, during the year 2002 they will enjoy a deduction of 25 percent. 100 in the share of the Income Tax of the Physical Persons or the consideration of the deductible item in the tax base of the Company Tax, which may not exceed 15 per 100 of the taxable amount prior to this deduction, the amounts donated to the institutions and institutions referred to in Article 41 and the additional sixth of the Law 30/1994, for the conservation, restoration or rehabilitation of the goods of the Spanish Historical Heritage listed in Annex VII to this Law.

Two. The provisions of the 2nd, 3rd and 4th numbers of the additional decision of Law 54/1999 of 29 December 1999 on the General Budget of the State for the year 2000 are extended for 2002.

Three. The provisions of paragraphs two, three and four of the additional twentieth of Law 13/2000 of 28 December 2001 on the State's General Budget for the year 2001 are extended for 2002. For the purposes of paragraph 4 (a) of that additional provision, the Central Technology Institute of the Institute of Optoelectronic Systems of the Polytechnic University of Madrid is included in Annex VII to Law 13/2000.

Additional disposition thirteenth. Payments to the Catholic Church.

One. For the year 2002, the amount of the monthly payments referred to in paragraph 3 of the additional 20th of Law 54/1999 of 29 December 1999 on the general budget of the State for the year 2000 is fixed at 11.109.169.88 euro.

Two. The quantities delivered for consideration in the year 2001 are brought to a definitive end.

Additional disposition fourteenth. Special drawing of National Lottery in favor of the Spanish Red Cross.

The business public entity Lotteries and Gambling of the State will allocate during the year 2002 the benefits of a special lottery of National Lottery in favor of the Spanish Red Cross, in accordance with the rules that will dictate to the effect the Ministry of Finance.

Additional provision 15th. Special National Lottery Sweepstakes in favor of the Spanish Cancer Association.

The Public Lottery and Gambling Authority of the State will allocate during the year 2002 the benefits of a special lottery of National Lottery in favor of the Spanish Association against Cancer, according to the rules that The Ministry of Finance will give the effect.

Additional provision sixteenth. Special National Lottery Draw in favour of "Salamanca 2002, European City of Culture".

The business public entity Lotteries and Gambling of the State will allocate during the year 2002 the benefits of a special lottery of National Lottery in favor of "Salamanca 2002, European City of Culture", according to the rules The Ministry of Finance will give the effect.

Additional 17th disposition. Allocation of funds for the promotion of Spanish investment abroad.

One. The Fund for Investment in Foreign Affairs is increased by 90.151.82 thousand euros. The Executive Committee of the Fund for Foreign Investment may approve operations for a maximum total amount of EUR 225,379.54 thousand during the year 2002.

Two. The endowment of the Fund for Investment Operations in the Foreign Office of Small and Medium-sized Enterprises is increased by 9,015.18 thousand euros. The Executive Committee of the Investment Operations Fund for Small and Medium-sized Enterprises may approve operations for a maximum total amount of 18.030.36 thousand euros during the year 2002.

Three. The increases in this year's allocation in respect of the previous one, in the case of FIEX (30,050.61 thousand euros) and in the case of FONSMEs (3,005.06 thousand euros) will only be freed and transferred by the Treasury in the case of the forecasts, as regards the commitments of formalised transactions, which have been established by COFIDES in relation to the funds set out above.

18th additional disposition. Export Credit Insurance.

The maximum coverage limit for new contracts, excluding the open policy modality of export management (PAGEX) and policy 100, which will be able to secure and distribute the Spanish Credit Insurance Company to the For the year 2002, export, Sociedad Anonima (CESCE) will be 4,459.04 million euros.

Additional 19th disposition. Concerted research projects of national scientific and technological programmes.

In relation to the Concerted Projects of Research of the National Scientific and Technological Programs, financed by privileged loans without interest from the National Fund for the Development of the Scientific and Technical Research, whose management is attributed to the Center for Industrial Technological Development (CDTI), is authorized to the said Center for the granting of moratoriums or deferrals up to a maximum of five years and to the legal interest of the money, provided that sufficient guarantees are provided by the debtor, by means of guarantees In the case of banking, mortgages, and even personal guarantees, in cases where the foregoing could not be obtained, for the repayment of the amounts owed by undertakings which would have benefited from such claims, in the period 1987 to 1993, and the financial situation of which justifies the impossibility of paying attention to payments on their dates, provided that such a situation is documented, and a favourable report by the Secretariat of State for Scientific and Technological Policy of the Ministry of Science and Technology.

320th additional disposition. Reimbursable aid for the financing of concerted actions for scientific research and technological development.

State aid, which, in accordance with the provisions of Article 5 of Law 13/1986 of 14 April 1986 on the Promotion and General Coordination of Scientific and Technical Research, and with the provisions of the National R & D Plan, (a) grants to undertakings for the financing of actions provided for in Article 5 (1) and (2) may be set up as reimbursable aid, in whole or in part, with a transfer to the General Administration of the State, in the latter the case, the rights to the results-depending on what has been achieved in the execution of these actions, and in terms of the respective regulatory bases. The revenue from the reimbursements of public aid for scientific research and technological development referred to in this provision may generate credit in applications 20.10.542M.740; 20.10.542M. 750; 20.10.542M.760; 20.10.542M.770 and 20.10.542M.780 of the statement of expenditure.

Additional twenty first disposition. Financial support to technology-based companies.

The maximum total amount of the operations which may be approved during the year 2002 for the operations referred to in the second provision of Law 6/2000 of 13 December 2001 approving tax measures Urgent stimulus to family savings and small and medium-sized enterprises, which will be financed by budget applications 20.11.542E.822 and 20.11.542E.831.10, will be of thirty million fifty thousand six hundred five euros and twenty-two (EUR 30050.605.22) and for budget applications 20.14.542N.821.10 and 20.14.542N.831.10, shall be six million ten thousand and twenty one euro and four cents (6,010,121.04 euros).

Additional twenty-second disposition. Extraordinary pensions of Passive Classes for acts of terrorism.

One. As from 1 January 2002, the amount of the extraordinary pensions of the State Passive Classes Scheme arising from terrorist actions, caused in their own favour or in the family and irrespective of their regulatory legislation, shall be The classification group assigned to the Body of Membership of the European Union shall apply the single percentage of 200% to the corresponding regulator, among those laid down in Article 37 (1) (a) of this Law, to the classification group assigned to the official at the time of termination of the active service. The distribution of the said amount among those who are beneficiaries, according to the legislation in each applicable case, shall be in accordance with the provisions of Article 49.3 of the recast of the Law on Passive Classes of the State.

Two. With economic effects of 1 January 2002, extraordinary pensions shall be reviewed ex officio for acts of terrorism which have already been recognised, in order to adapt their amounts to that laid down in the previous paragraph, without, in any event, the beneficiaries you can see the amount of the pension that you received reduced.

33rd additional disposition. Extraordinary pensions caused by acts of terrorism.

With effect from 1 January 2002, the monthly amount of extraordinary pensions for acts of terrorism, regulated in paragraph one of the additional twentieth of the Law 31/1991 of 30 December 1991, General State budgets for 1992 will be equal to three times the minimum inter-professional salary in force at any time.

The amount set out in the preceding paragraph, with the economic effects set out therein, shall be the minimum guarantee for extraordinary pensions which, by acts of terrorism, are recognised and paid by any scheme Social Security Public. The differences between the amounts of the pensions that would have been paid and those that are actually paid will be financed from the State Budget.

For the purposes set out in the preceding paragraphs, family pensions caused by the same fact shall be computed together.

Twenty-fourth additional disposition. Funding for continuing training.

From the levy to professional training required, the amount to be applied on the basis of that contingency at least 0,35 per 100 shall be affected in the form laid down in the agreements concluded by the Government with the social partners, the financing of actions for the continuous training of employed workers.

For the purposes of complying with the above paragraph, the amount of that amount shall be included in the budget of the National Employment Institute to finance continuing training plans, including those of public administrations and those that are the result of any other agreements.

The financing of continuing training in the Public Administrations will be allocated, as agreed by the Tripartite Commission of Continuing Training, a 9.75 per 100 of the amount indicated in the first paragraph of this Additional provision. This amount shall be entered in the budget of the National Institute of Employment as a differentiated allocation, by means of a grant to the National Institute of Public Administration, attached to the Ministry of Public Administration.

In the immediate financial year to which the budget is closed, a settlement shall be made in respect of the professional training fees actually received, the balance of which shall be entered in the budget for the following financial year, with the the appropriate sign.

Additional twenty-fifth disposition. Payment of debts to the Social Security of health institutions whose ownership is held by public administrations or non-profit institutions.

Health institutions whose ownership is held by public administrations or public or private non-profit institutions, which are covered by the moratorium provided for in the additional 30th of the Law of General budgets of the State for 1995, may request the General Treasury of Social Security, the extension of the lack granted, to eight years; likewise, they will be able to request the extension of the moratorium granted up to a maximum of ten years with annual redemptions.

Additional twenty-sixth disposition. Amendment of Law 43/1995 of 27 December of the Company Tax.

A new provision is added to Law 43/1995, of December 27, of the Company Tax, with the following text:

" Additional Disposition sixteenth. Impact of the Reserve on the Canary Islands in the calculation of the split payments.

For the purposes of Article 38 (3) of this Law, the amount of the Reserve for Investments in the Canary Islands, as provided for in Article 27 of Law 19/1994 of 6 July 1994, may be reduced from the taxable amount. Amendment of the Canary Islands ' Economic and Fiscal Regime, which provides for an extension of the three, nine or eleven first months of the tax period in each of the periods of the three, nine or eleven months and with the ceiling of 90 per 100 of the taxable amount of each of them.

If the amount of the reserve that is actually provided is less than 20 per 100 of the amount of the reduction in the tax base made to calculate the amount of each of the high instalments per year, the the institution shall be required to regularise such payments on the basis of the difference between the initial forecast and the actual allocation, without prejudice to the liquidation of interest and surcharges which, where appropriate, result. "

First transient disposition. Tax compensation to habitual housing tenants in 2001.

One. Taxpayers with a deduction for rent of habitual residence in the Income Tax of the Physical Persons in the year 1998, whose rental contracts were before April 24, 1998 and are maintained in the financial year 2001, will have the right of deduction under this Article, provided that the following requirements are met:

(a) That the sum of the general and special parts of the tax base, before calculating the minimum personal and family, does not exceed EUR 21,035.42 in individual taxation or EUR 30,050,61 in joint taxation.

b) That the amounts paid in 2001 for rent exceed 10 per 100 of the net income of the taxpayer.

Two. The amount of this deduction shall be 10 per 100 of the amounts paid in 2001 for the rental of the usual dwelling, with the limit of EUR 601,01 per year.

Three. The amount of the deduction referred to in this Article shall be deducted from the total liquid amount of the tax, after the double taxation deductions referred to in Articles 66 and 67 of Law 40/1998 of 9 December of the Tax on the Income of the Physical Persons and other Tax Standards.

Second transient disposition. Tax compensation for deduction in habitual housing acquisition in 2001.

One. The taxpayers who had acquired their habitual residence before 4 May 1998 and may apply in 2001 the deduction for investment in habitual housing provided for in Article 55.1 of Law 40/1998 of 9 December 1998. on the Income of the Physical Persons and other Tax Rules, shall be entitled to the deduction regulated in this article.

Two. The amount of this deduction shall be the positive difference between the amount of the theoretical incentive that would have been incurred, the rules in force as at 31 December 1998, and the deduction for investment in housing for 2001.

Three. The amount of the theoretical incentive referred to in the preceding paragraph shall be the sum of the following amounts:

(a) The result of applying the average rate of charge to the magnitude resulting from the sum of the amounts satisfied in 2001 for the interest of the foreign capital invested in the acquisition of the usual dwelling, with the limit of EUR 4,808,01 in individual taxation or EUR 6,010,12 in joint taxation, and for the fee and surcharges, other than the award, accrued for the Real Estate Tax, minus the amount of the performance charged that would have resulted from the apply Article 34.b) of Law 18/1991 of 6 June.

By means of taxation, it must be understood that it is obtained from adding the average, state and autonomous rates, as referred to in Articles 50.2 and 61.2 of Law 40/1998, of 9 December.

b) The result of applying the 15 per 100 to the amounts invested during 2001 in the purchase of the usual dwelling which, in accordance with the provisions of Article 55.1.2. of Law 40/1998, give the right to deduction by investment in habitual housing, excluding the interest derived from foreign financing. The amounts invested shall be limited to 30 per 100 of the result of adding to the liquidable, general and special bases, the minimum personal and family.

Four. The amount of the deduction thus calculated shall be deducted from the total liquid quota after the double taxation deductions referred to in Articles 66 and 67 of Law 40/1998.

Transitional provision third. Solidarity Fund.

The remaining appropriations which may be derived from the Solidarity Fund, created by the additional decision of Law 50/1984, shall apply, up to their total exhaustion, to the programmes for the promotion of managed employment. directly by the Instituto Nacional de Empleo, in collaboration with public administrations, universities and non-profit institutions, as determined by the government, on a proposal from the Ministry of Labour and Social Affairs.

Transitional disposition fourth. Compensation for residence of staff at the service of the state public sector.

During the year 2002, the state public sector's compensation for residence of the state's public sector will continue to be returned in the areas of the national territory that have it recognized, with an increase of 2 percent over the amounts in force at 31 December 2001.

By way of derogation from the previous paragraph, those who came in receipt of the allowance for residence in amounts higher than those established for state public sector personnel will continue to pay for it without increase either in the year 2002 or with the year 2002 to reach the latter.

Transient disposition fifth. Personal and transient add-ons.

One. The personal and transitional allowances recognised in compliance with the provisions of Article 13 of Law 50/1984 of 30 December 1984 on the General Budget of the State for 1985, to staff included in the scope of the Law 30/1984, of 2 August, will be absorbed by any retributive improvement that occurs in the year 2002, including those arising from the change of job.

Even in the event that the change of job determines a reduction in remuneration, the transitional personal complement fixed at the time of the implementation of the new system will be maintained, the absorption of which will be imputed any subsequent retributive improvements, including those which may result from the change of job.

For the purposes of the absorption provided for in the preceding paragraphs, the increase in general remuneration established in this Law will only be counted in the 50 per 100 of its amount, understanding that they have this character. salary, referred to fourteen monthly payments, the supplement to the destination and the specific one. In no case shall the trienes, the supplement of productivity, nor the rewards for extraordinary services be considered.

Two. The personal and transitory supplements recognized to the personnel of the Armed Forces and the bodies of the National Police and Civil Guard, as well as to the staff of the Administration of Social Security and the statutory staff of the The National Institute of Health, and other staff with the right to receive such supplements, shall be governed by the same rules laid down in the previous number one for the officials falling within the scope of Law 30/1984, 2 of August.

Three. Personal and transitional allowances recognised for staff employed abroad shall be absorbed by applying the same rules laid down for which he provides services on a national territory, without prejudice to his deletion when the official affected change of destination country.

Transitional disposition sixth. Management of budget appropriations for Passive Classes.

The power conferred on the third final provision of Law 39/1992, of 29 December, of General State Budgets for 1993, is hereby extended for the year 2002.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this Law.

Madrid, December 27, 2001.

JOHN CARLOS R.

The President of the Government,

JOSÉ MARÍA AZNAR LÓPEZ

ANNEX I

Distribution of Program Credits

(In thousands of euros)

Administration Staff Training General

Infrastructure for Crisis Situations and special communications

State Action on the Outside

Justice Courts and Fiscal Ministry

Status Training and Security Corps

Citizen Security

Social Services Social security managed by Autonomous Communities

Administration of work relationships and working conditions

Warranty Stations.

-

Scholarships and student aids

Exhibits

1.404.914.51

and technological development

-

-

State Heritage Management

Management of lotteries, bets, and gaming

2.285.32

2.285.32

-

Competitiveness and quality of livestock production

Regulation and protection of industrial property

	Chapters I to VIII	Chapter IX	Total
Status Head	6.980.09	-	6.980.09
Legislative Activity	142.855.73	15.00	142.870.73
Sector Control Public	41,054.02	-	41,054.02
Control constitutional	14.375.67	-	14.375.67
Presidency	68,908.75	-	68,908.75
High State Advice	8.502.09	-	8.502.09
Relac. General Courts, Government Secretariat and High Direction Support	71.237.40	-	71,237.40
	advice on social, economic and labor matters	7.295.49	-	7.295.49
and General Administration General Services	35.401.96	6.01	35.407.97
Public Administration Management and Organization	29.191.73	-	29.191, 73
80,238.91	-	80,238.91
Support the administrative management of the Head of State	4.119.75	-	4.119.75
State peripheral administration	203.369, 43	-	203.369.43
Organization Development State territory and its collaboration systems	3,529.46	-	3,529.46
Coordination and Financial Relations with Territorial Authorities	-	2.452.22
4.202.08	-	4.202.08
Informational Coverage	14.528.28	-	14.528.28
of legal rules.	27.783.04	-	27.783.04
Counselling and defending the interests of the State	23.602, 91	-	23.602,
Ministries Transport Services	48,917.77		48,917.77
920,92	920,92	920,92
	-	-	-	-	51.262, 38
463.291.85	-	463.291.85
action before the Union European	20,495,10	-	20,495,10
330.827.28	-	330.827.28
330.827.28
Cooperation, promotion, and cultural outreach on the outside	80.209, 44	-	80,209.44
Power Government	20.471.03	-	20.471.03
and General Services	52.366.68	-	52.366.68
	Selection and Training of Judges	21,087.48	-	21,087.48
Documentation and judicial publications	7.099, 72	-	7.099, 72
983.679.78	-	983.679.78
Administration Staff Training	6.156, 41	-	6.156.41
Records linked to public faith	15,490.97	-	15.490, 97
Data Protection	4.310.51	-	4.310.51
Security and radiation protection	36.049.83	-	36.049.83
	1.383.746.30	-	1.383.746, 30
Forces Operational Expenses	1,634.418.07	-	1,634.418.07
Personal in reservation	6333.880.84	-	6333.880.84
Modernization of Forces Navies	1.083.068.49	-	1.083.068.49
Logistic Support	1.174.132.27	2.405.63	1.176.537.90
Forces personnel training	249.214.51	-	249.214.51
Address and General Security and Civil Protection Services	193.323.19	-	193.323.19
83.230.08	-	83.230.08
2.941.991.34	72.12	2.942.063.46
Safety	530.755.10	-	530.755.10
-	40,685.74		40,685.74
Forces and Bodies on standby	552.657.99	-	552.657, 99
Penitentiary Centers and Institutions	631.030.29	-	631.030.29
, training and assist inmates	42.701.88	-	42.701.88
Coordination on Foreign and Immigration	11.904, 39	-	11.904.39
Civil Protection	16.950, 33	-	16.950.33
and General Services Social Security and Social Protection	5,494,680.70	77.169, 86	5.571.850.56
and Social Protection Inspection and Control	96,536, 67	-	96.536.67
to Unemployed	8.928.436.72	-	8.928.436, 72
National Drug Plan	31,717.87	-	31,717.87
Action	69,430.74	-	69,430.74
Social Security Social Services to People with Disabilities	223.641.67	-	223.641, 67
Security Social Services to older people	102.621.61	-	102.621.61
Other Social Security Social Services	263.155.42	46.28	263,201,70
Other State social services	225.124.90	-	225.124, 90
15.267.71	-	15.267.71
Security Social Services Management	30.967.00	-	30.967.00
Childcare and the family	39.821.53	-	39.821.53
5.729,609.46		-	5,729,609.46
5.729.609.46
Passive Classes Pension Management	7.084.93	-	7.084.93
Mutual Economic Benefits	402.716, 31	286.98	403.003.29
contributory pensions for the Social Security	56.357.059.74	-	56.357.059.74
disability allowances and other Social Security benefits	6.596.077.59	-	6.596.077.59
the Social Security Economic Benefits	314,457.84	-	314,457.84
Pensions.	638.522, 93	-	638.522.93
-contributory pensions and assistive capabilities	1.866.237.32	-	1.866.237, 32
	Other Passive Classes Pensions and Benefits	44.829.04	-	44.829.04
53.333, 11	-	53,333, 11
1.417.929.05	-	1.417.929.05
Promotion and Management	3.118,055.14	-	3.118.055.14
Development of the Social Economy and European Social Fund.	18.904.86	-	18.904, 86
Promotion and Services to Youth	29.710.67	15.94	29.726.61
Promoting Women	22.692.70	-	22.692.70
Training occupational professional	1.558.049.58	-	1.558.049.58
Workshop schools, craft houses, and job workshops	488.006, 46	-	488.006.46
and General Services Healthcare.	186.727.65	-	186.727.65
Public Health and Health Administration Training	7.410.23	-	7.410.23
Assistance in the Armed Forces	228.487, 99	-	228.487.99
health care. Direct Management Health	4.205.355.82	-	4.205.355.82
Specialized Health Care. Direct management inhealth	6.528.229.11	-	6.528.229.11
			17.267.50	17.267.50
Social Security Health Care Managed by Autonomous Communities	59.371.29	-	59.371.29
of mutualism administrative	1.543.909.66	-	1.543.909.66
Primary Health Care Primary Accidents Job and E.P. and I.S.M.	698.443, 46	-	698.443.46
Health Care Care Accidents Work and E.P. and I.S.M.	282.703.19	-	282.703.19
Health Planning and Cooperation	67.143, 84	-	67.143.84
and rational use of medicines and sanitary products	19.774.63	-	19.774.63
External Health and Public Health and Consumer Coordination	25.845, 11	-	25.845.11
and General Services Education	92.855.72	-	92.855.72
Permanent Education Teacher Training	5.944.94	-	5.944.94
and primary education	236.153, 21	-	236.153.21
education, training Language Official Schools and Professional	154.024.87	-	154.024.87
University Teachings.	108.965.51	-	108.965.51
education	10.152.73	-	10.152.73
Teachings	3.157.28	-	Education the outside
	103.709.70	-	-	103.709.70
Education	-	6.419.19
-	- university	4.922.53	-	4.922.53
Special Teachings	212.175.12	-	212.175.12
technologies applied to education	-		8,718.24
- university	18.192.84	-	18.192, 84
690.631.87	-	690.631.87
teaching services	8.663.62	-	8.663.62
Support to other school activities	5.736.23	-	5.736.23
Promotion, administration, and aid for rehabilitation and access to housing	597.677.05	8.203.82	605.880.87
-	-		59,673.42	-	-	-
infrastructure for sanitation and water quality	365.709.22	-	365.709, 22
Ordering of consumption and promoting quality	5.786.47	-	5.786.47
6.271.37		-	6.271.37
Protection and improvement of the Environment	59.615, 22	-	59.615,22
and General Services Culture	4.378.37	-	4.378.37
Files	44.056.60	-	44.056.60
	52.978.00	-	52.978.00
Museums	186.284.77	-	186.284, 77
3.331.64	-	3.331.64
Promotion and cooperation cultural	20.833.74	-	20.833.74
Book Promotion and Cultural Publications	13,40,53	-	13,40,53
	Music and Dance	89,224.16		89,224.16
	31.705.18	-	31.705.18
-	53,059.80
53,059.80
Promotion and Support of Sports Activities	124.123.14	-	124,123.14
Historical-National Heritage Administration	94.206.32	90.15	94.296.47
Conservation and restoring cultural assets	43.101.33	-	43.101.33
9.125.97	9.125.97	-	9.125.97
Elections and Political Parties	58,411.08	-	58,411.08
assistance studies and services in public works and urbanism	33.985.78	-	33.985.78
Address and General Development Services	1.554.386.48	-	1.554.386.48
Planning and Planning	251.94, 86	-	251,094.86
Directorate and General Environment Services	82,410.26	-	82,410, 26
	1.404.914.51	Table_table_der" > 10.136, 73	1,415.051.24
1.268.374.35		-	1.268.374.35
Subventions and support for land transport	1.042.359.33	-	1.042.359, 33
and Land transport inspection	34,999.60	-	34,999.60
2.117.417.13		-	2.117.417.13
to store and exploit roads	644.004, 36	-	644,004.36
traffic security and coastal surveillance	105.248.94	-	105.248.94
177.019.88		177.019.88		-	177.019.88
	Subventions and support for shipping	35.609, 97	-	35.609.97
Regulation and Monitoring civil	20.295.07	-	20.295.07
Air Transport Grants and Support	152.786.00	-	152.786.00
sorting and Avg. of telecommunications and the Information Society	74.449.88	-	74.449.88
and telegraphic communications	151.860.80	-	151.860, 80
National Regadieu Plan	181.252.56	-	181.252.56
Protection and improvement of media natural	243.274.64	-	243.274.64
385,688.81		385,688.81		1.89	385.690.70
and astrophysics	10.037.53	-	10.037.53
Sociological and constitutional studies and research	9.980, 69	-	314.041.49
	314.041.49
314.041.49	314.041.49	-	314.041.49
works and transport research and experimentation	3.700, 68	-	3.700, 68
2.005.607.08	-	2.005.607.08
Educational Research and Evaluation	4,512.15	-	4,512.15
120,649.50		-	120.649.50
Research and statistical and economic studies	5,342,62	-	5.342, 62
Research and experimentation agrarian	50.767.09	-	50.767.09
35.803.64		-	35.803.64	35.803.64
Geologic-mining and environmental research	25.292, 35	-	25.292.35
and coordination of the scientific and technical research	340.270.38	-	340.270.38
Information Society Research and Development	411.928, 67	-	411.928.67
and General Services Science and Technology	68,331.21	-	68,331.21
34.514.83	34.514.83		-	34,514.83
Meteorology	84.448.03	-	84.448.03
elaboration and Statistics Broadcast	196.928.51	-	196.928.51
Metrology	6.369.26	-	6.369.26
Directorate and General Economics and Finance Services	243.771.27	-	243.771, 27
Training of the staff Economics and Finance	12.002.95	-	12.002.95
-			30.157.08	30.157.08	-
Planning, budgeting, and fiscal policy	47.479, 25	-	47.479.25
Control and Accounting public	73.299.15	-	73.299.15
Management of the debt and the State Treasury	385.482.80		385.482.80
Audit and Accounting Schedule Control	-		3.724.15
427.201.72	-	427.201, 72
101.993.22		101.993.22		-	101.993.22
147.686.53	-	147.686.53
tax system application	996.100.65	-	996.100, 65
Administrative-economic claims resolution	24942.72	-	24942.72
2.285.32		-
Regulation and surveillance of competition in the tobacco market	9.929.44	-	9.929, 44
, Control, and Management insurance	411.576.34	-	411.576.34
4.135.63		-	4,135.63
Unclassified functions and functions	1.699.141.29	-	1.699.141.29
, Fisheries and Food Management and Services	128.643.19	-	128.643.19
Competitiveness and quality of agricultural production	74.946.81	-	74.946.81
131.495, 85	-	131,495.85
Agricultural Markets Regulation	5.943.333.82	90.151.82	6.033.485, 64
merchandising and competitiveness of the agri-food industry and food quality and security	64,060, 92	-	64.060.92
Development	756.700,07	-	756.700,07
Protection and conservation of fisheries resources	38.075.53	-	38.075.53
fisheries structures and markets	187.013, 35	-	187.013.35
and Fishing Production Risk Forecast	184.876.09	-	184.876.09
58.326.90		58,326.90
Quality and Industrial Security	10.920.69	-	10.920.69
Reconversion and reindustrialisation	309.022.66	-	309.022, 66
Support for small and medium enterprise	74.433.50	-	74.433.50
incentives to the industrial location	270.591.32	-	270.591.32
26.422.75	26.422.75		-	26.422.75
Development of Coal Mining Comarcs	440.091, 10	-	440.091.10
Exploitation	686.657.15	-	686.657, 15
Coordination and Promotion	128,707.86	-	128,707.86
and General Commerce and Tourism Services	7.024, 17	-	7.024.17
Foreign Trade Management	16.656.49	-	16.656.49
Business Promotion and Internationalization	9332.485.37	-	9332.485.37
sorting and modernization of business structures	13.662.65	-	13.662.65
Transfers to Autonomous Communities by participation in State revenue	809.706.37	-	809.706, 37
to Autonomous Communities by Interterritorial Compensation Funds.	894.696.67	-	894.696.67
Other transfers to Autonomous Communities	21.735.594.34	-	21.735.594, 34
to Local Corporations for Participation in State Revenue	10.082,425.52	-	10.082,425.52
Local Economic Cooperation	161.877.62	-	161,877, 62
Other contributions to Local Corporations	127.899.61	-	127.899.61
Transfers to the General Budget of the European Communities	7.969.547.66	-	7.969.547,
development cooperation in the framework of the Lome Conventions	116.999.03	-	116.999.03
16.352.853.68		23.883,527.98	40.236.381, 66
Amortization and financial expenses for foreign currency public debt	1.377.003.40	639,388.58	2.016.391.98
Total	214.208.303.27	24.711.518.79	238.919.822.06

ANNEX II

Expandable credits

They will be considered to be extensible up to a sum equal to the obligations that are recognized, prior to the fulfillment of the legally established formalities or those that are established, the credits that, included in the budget of the State, in those of the autonomous agencies and in those of the other public bodies approved by this Law, are detailed below:

First. Applicable to all Sections and Programs.

One. Those intended to satisfy:

(a) The Social Security contributions, in accordance with the provisions in force, and the State's contribution to the social security system of civil servants, civil servants or military officers, established by the Royal Decrees Legislative acts 1/2000, 9 June, and 3/2000 and 4/2000 of 23 June.

(b) Loans whose amount is modulated by the collection obtained in parafiscal charges or levies which provide integrated concepts in the respective budgets, as well as the appropriations for which the amount is determined on the basis of the final resources actually obtained or to be determined on the basis of the revenue made.

(c) Appropriations to satisfy obligations arising from the Public Debt in its various forms, issued or contracted by the State and its autonomous bodies, both by interest and amortisation of principal and by expenses arising from the operations of issue, conversion, exchange or redemption of the same.

(d) The appropriations for transfers in favour of the State which appear in the expenditure budgets of the self-employed bodies, up to the amount of the remaining remaining as a result of the management of the accounts.

Two. The appropriations needed in the expenditure programmes of the autonomous bodies and other public bodies, in order to reflect the impact of the changes in the appropriations contained in the transfer statement between sub-sectors of the General Budget of the State, once such modifications have been made.

Second. Applicable to the Sections and Programs listed.

One. In Section 07, "Passive Classes": Appropriations relating to the provision of pension and compensation obligations.

Two. In Section 12, "Ministry of Foreign Affairs": Credit 12, Transfers between Subsectors, 03.415 " To the Spanish Agency for International Cooperation for social purposes in the field of international cooperation (Article 2 of Royal Decree 825/1988 of 15 July 1988). IRPF percentage ".

Three. In Section 14, "Ministry of Defense": Credit 14.211A.03.228 for expenses incurred for the participation of SAF in peacekeeping operations.

Four. In Section 16, "Ministry of the Interior":

(a) Credit 16.221A.01.1.87, for the payment of compensation pursuant to Articles 93 to 96 of the Law on Fiscal, Administrative and Social Order Measures for 1997; damages to third parties, in relation to articles 139 to 144 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, and Law 52/1984 of 26 December of the Protection of the Media of Transport which are located in Spanish territory making international travel.

(b) Credits 16.223A.01.461, 16.223A.01.471, 16.223A.01.1.82, 16.223A.01,761, 16.223A.01,782, intended for the coverage of needs of any order, motivated by claims, catastrophes or other recognised urgency.

(c) Credit 16.313G.06.227.11 for activities of prevention, investigation, prosecution and repression of crimes related to drug trafficking and other purposes referred to in Article 2 of Law 36/1995, of 11 December, which may be extended to the limit of the income applied to the State budget.

Five. In Section 18, "Ministry of Education, Culture and Sports": Credit 18.458D.13,621, in function, both of the collection that the Treasury carries out for the fee for the export of goods belonging to the Spanish Historical Heritage established in Article 30 of Law 16/1985, as the difference between the initial entry for investments resulting from the "1 per 100 cultural" (Article 68, Law 16/1985, of the Spanish Historical Heritage) and the non-nullified credit holds (a) Article 20 (3) of Law No 33/1987 of the General Budget of the State for the 1988.

Six. In Section 19, "Ministry of Labour and Social Affairs":

(a) Credit 19.313L.04.4.84, for the purposes of social interest, as regulated by Article 2 of Royal Decree 825/1988 of 15 July.

(b) Credits 19.312A.101.480.00, 19.312A.101.480.01, 19.312A.101.487.00 and 19.312A.101.487.01, intended to finance the unemployment benefits covered by Title III of the Royal Legislative Decree 1/1994 of 20 June, by the recast text of the General Law on Social Security.

Seven. In Section 21, "Ministry of Agriculture, Fisheries and Food": Credit 21.719A.01,440, for the coverage of losses of the Combined Agricultural Insurance for the Insurance Compensation Consortium.

Eight. In Section 24, "Ministry of Economy":

(a) Credit 24.612D.04.351, intended for risk coverage in collateral provided by the Treasury.

(b) Credit 24.612D.04.357, expenditure arising from the coinage of the euro.

(c) Credit 24.612D.04,486, for the payment of the compensation referred to in the judgment of the Supreme Court of 26 September 1997, to those affected by the toxic syndrome.

(d) Credit 24.741A.101,751 "To Autonomous Communities for Economic Recovery of Coal Mining Communities", as well as 24, Transfers between Subsectors, 07,712 " The Institute for the Restructuring of the Coal Mining of Coal and Alternative Development of the Mining Comarcas ", in the amount necessary to provide financing to the agency.

Nine. In Section 26, "Ministry of Health and Consumer Affairs":

(a) Credits 26, Transfers between Subsectors, 03.421 "State contribution to the General Treasury of Social Security to finance the current operations of the INHEALTH Direct Management" and 03.721 " State contribution to the General Treasury of Social Security to finance the capital operations of the INHEALTH Direct Management ", in the amounts necessary to meet the budgetary settlements of previous years.

b) Credit 26.11.412P.453, "Displaced Funds to Distribute According to CC Financing Agreement. AA. of 27 July 2001 ", in the quantities necessary to meet the final estimated credit.

Ten. In Section 32, "Territorial Authorities":

(a) The appropriations intended to finance the Autonomous Communities by participation in the revenue of the State, up to the amount resulting from the final liquidation of previous financial years, with the exception of those claims of the limitations laid down in Article 70.1 of Royal Decree No 1091/1988 of 23 September 1988 on the recast of the General Budget Law, as well as those which, where appropriate, are provided for in the 911A programme, "Transfers to the Autonomous Communities for the cost of services assumed", for the amount of a provisional or definitive assessment of the effective cost of the services transferred, where this difference does not appear as part of the appropriations of the department or body from which the powers proceed.

(b) Credit 32.912A.23.468, to the extent required by the final settlement of the participation of the Local Corporations in the income of the State corresponding to previous financial years.

c) Loans 460.02 and 460.04 of program 912C, "Other contributions to local corporations", for other legally established rights or to be established in favor of the local Corporations, enabling, if applicable required, the corresponding concepts.

d) Credit 32.911D.02,453, "Provisional cost of the autonomic police ", including final settlement of previous financial years.

e) Credit 32.911D.01.450, for financial compensation arising from the Special Tax on Tobacco Labors, including the liquidation of the previous year.

(f) Credit 32.911D.13.450, for financial compensation arising from the Excise on Alcohol, Derived Beverages, Intermediate Products and Beer, including final settlement of the previous year.

(g) Credit 32.911B.18.457 for the implementation of the Guarantee Fund. Settlement of 2000 ', up to the amount resulting from the liquidation.

Once. The appropriations in Section 34, "Financial relations with the European Union", may be extended both in terms of the commitments it has entered into or which the Spanish State may acquire with the European Union or which are derived from the financial provisions of the same, as in the case of the actual collection of agricultural levies, customs duties on the part of the Community external tariff, and sugar and isoglucose levies.

Third. All the appropriations in this budget in the light of the commitments to finance exclusive or co-financing that may be contracted with the European Communities.

Fourth. In the Social Security budget, the appropriations necessary in the expenditure programmes of the INHEALTH to reflect the impact on them of the modifications of the appropriations, which appear in the state of transfers between sub-sectors of the General Budget of the State.

ANNEX III

Credit operations authorized to public bodies

-Spanish Airports and Air Navigation

(This figure will be understood as the maximum net increase of the long-term debt, between 1 January and 31 December 2002, so that it will not affect cash operations which are designed and amortised in the year, nor will the refinancing of the debt incurred in the short term be computed in the same way and long term.)

		Thousands of
Ministry of Economy:
-Official Credit Institute	3.606.073.00
(This limit will not affect cash operations that are both aware and amortized within the year, or the refinancing of short-and long-term contracted debt.)
Ministry of Development:
1.232.075.00
(net long-term bank debt increase cifra.)
-Port of State and Port Authorities.	67.205.00
(Net increment of long-term bank borrowing.)
-National Network of Spanish Railways	210.354.00
Ministry of Agriculture, Fisheries and Food:
-Spanish Agrarian Guarantee Fund (FEGA)	90.151, 82
Ministry of Environment:
- Northern Spain Hydrographic Confederation	12.020.24
-Commonwealth of the Taibilla Channels	6.010, 12
Ministry of Finance:
-Ente Public Radio Television Española	768.014.00
(This figure will be understood as the maximum net increase of the short-and long-term debtor position, between 1 January and 31 December 2002.)

ANNEX IV

Economic modules for the distribution of public funds for the support of concerted centres

According to the provisions of Article 13 of this Law, the annual amounts and the breakdown of the economic modules per school unit in the concerted centers of the different levels and educational modalities are established with effects of 1 January, and until 31 December 2002, as follows:

Pluridefficient

Other Expenses (media)

Other Expenses (media)

middle-grade (4)-----------------------------

Cycles mid-grade (7):

Other Expenses (media)

Other Expenses (media)

Other Expenses (media)

Other (media) expense.

	Euros
and primary education:
/unit relationship: 1/1.
Teaching staff, including social loads	23.959.72
expenses	3.261.11
Other expenses (media)	4.885, 99
Annual Amount	32.106.82
Education special * (required and free levels):
I. Basic/primary education:
/unit relationship: 1/1.
staff, including social loads	23.959.72
expenses	3.261.11
Other Expenses (media)	5.211.74
annual amount	32.432.59
Supplementary Staff (logopedas, physiotherapists, educational technicians, psychologist-pedagogue, and social worker), according to deficiencies:
Psychics	17.363.41
Autistas or severe personality problems	14.084.40
Auditives	16.155, 97
Pluridefficient	20.051.86
II. Professional training "Task learning":
/unit relationship: 2/1.
staff, including social loads	47.919.42
Expenses variables	4,278.84
Other Expenses (media)	7.424.79
Annual Amount	59.623.06
staff (logopedas, physiotherapists, educational technicians, psychologist-pedagogue, and social worker), according to deficiencies:
Psychics	27723.08
Autistas or severe personality problems	24.796.54
21.479.89
30827.73
-grade formative cycles (no defined economic module) and programs social guarantee:
/unit relationship: 1 ,56/1.
I. Industrial and agricultural branches:
	Euros
Teachers staff, including social loads	42.850.03
Expenses	5.786.09
Other Expenses (media)	6,960, 75
Annual Amount	55,596.86
II. Service branches:
staff, including social loads	42.850.03
Expenses	5.786.09
Other Expenses (media)	6.088.29
Annual Amount	54.724.41
-grade formative cycles (with economic module defined):
/unit relationship: 1 ,56/1.
I. Administrative Management (1):
course of the training cycle:
staff, including social loads	42.850.03
expenses	5.786.09
Other Expenses (media)	14,967,19
annual amount	63,603.31
Second course of the training cycle:
staff, including social loads	0.00
Expenses	0.00
Other Expenses	1,986.80
Amount quarter September to November	1,986.80
-grade formative cycles (2):
II. Trade:
course of the training cycle:
Salaries of teaching staff, including social loads	42.850.03
expenses	5.786.09
14.967.19
annual amount	63,603.31
Second training cycle course:
staff, including social loads	0.00
Expenses	0.00
Other (media) expense	1,986.80
amount quarter September to November	1,986.80
-grade formative cycles (3):
III. Bodywork:
course of the training cycle:
Salaries of teaching staff, including social loads	42.850.03
expenses	5.786.09
10.185.64
annual amount	58.821.76
	Euros
Second course of the training cycle:
staff, including social loads	42.850.03
Expenses	5.786.09
Other Expenses (media)	10.967.10
annual amount	59.603.22
IV. Vehicle electromechanical:
course of the training cycle:
staff, including social loads	42.850.03
expenses	5.786.09
Other Expenses (media)	12.649.26
annual amount	61,285.38
Second course of the training cycle:
staff, including social loads	42.850.03
Expenses	5.786.09
Other (media) expense	13.410.87
Annual Total Amount	62.046.99
-grade formative cycles (5):
	Consumer electronics:
course of the training cycle:
staff, including social loads	42.850.03
expenses	5.786.09
Other Expenses (media)	14.516.84
Annual Amount	63.152.96
Second course of the training cycle:
staff, including social loads	42.850.03
Expenses	5.786.09
Other (media) expense	15.278.45
Annual Total Amount	63,914.58
-grade formative cycles (6):
	. Electrotechnical equipment and installations:
course of the training cycle:
staff, including social loads	42.850.03
Expenses variables	5.786.09
Other Expenses (media)	12.569.78
Annual Amount	61,205,91
Second course of the training cycle:
staff salaries, including social loads	42.850.03
Variable Expenses	5.786.09
Other Expenses (media)	13,351.26
annual amount	61,987.39
	Euros
	. Custom manufacturing and installation of carpentry and furniture:
course of the training cycle:
Teaching staff, including social loads	42.850.03
Variable Expenses	5.786.09
Other Expenses (media)	10.185.64
Annual Amount	58,821.76
Second course of the training cycle:
staff salaries, including social loads.	42.850.03
Variable Expenses	5.786.09
Other Expenses (media)	10.967.10
annual amount	59,603.22
-grade formative cycles (8):
VIII. Dressmaking:
course of the training cycle:
Salaries of teaching staff, including social loads	42.850.03
expenses	5.786.09
12.649.26
Annual Amount	61,285.38
Second course of the training cycle:
staff, including social loads	0.00
Expenses	0.00
Other (media) expense	1,986.80
amount quarter September to November	1,986.80
-grade formative cycles (9):
IX. Hairdresser:
course of the training cycle:
Salaries of teaching staff, including social loads	42.850.03
expenses	5.786.09
10.384.30
annual amount	59.020,43
Second course of the training cycle:
staff, including social loads	42.850.03
Expenses	5.786.09
11.165.79
Amount year	59,801.92
-grade formative cycles (10):
X. Nursing auxiliary care:
course of the training cycle:
	Euros
staff, including social loads	42.850.03
Expenses	5.786.09
Other (media) expense	8.198,84
Amount total annual	56.834.96
Second course of the training cycle:
Teaching staff, including social loads	0.00
Expenses	0.00
Other Expenses (media)	1,986.80
amount September to November amount	1,986.80
Second-degree vocational training and higher-grade training cycles:
Professor/Unit Relationship: 1.44/1.
I. Administrative and Delineation Branches:
staff, including social loads	39.553, 87
Variable Expenses	5.748.66
Other Expenses (media)	6.523.39
Amount annual total	51,825.90
II. Remaining branches:
staff, including social loads.	39.553, 87
Variable Expenses	5.748.66
Other Expenses (media)	7.454.02
Annual Amount	52.756.53
Baccalaureate Teaching Centers established in Organic Law 1/1990, October 3, System General Management Educational:
/Unit Relationship: 1 ,44/1:
Salaries teaching, including social loads	40.515.96
Variable Expenses	7.779.55
Other Expenses (media)	7.423.13
Annual Amount	55,718.64
Secondary Education:
cycle:
Professor/Unit Relationship: 1 ,20/1:
Teachers staff, including social loads.	28.751.65
Expenses	3.836, 44
6.351, 80
Annual Amount	38.939.89
Second cycle:
/Unit Relationship: 1 ,36/1:
Teachers staff, including social loads.	38.265.08
	Euros
Expenses	7.347.36
Other (media) expense	7.010.75
Annual Total Amount	52,623.18

* The Autonomous Communities in full exercise of educational competences may adapt the modules of the Supplementary Personnel of Special Education, to the requirements deriving from the applicable regulations in each one.

The amount of the "Other expenditure" module component for the units agreed in the teaching of Early Childhood Education, Primary, Compulsory Secondary Education, Second Degree Vocational Training, Degree Training Cycles Medium and Superior, as well as the Baccalaureate regulated in the LOGSE, will be increased by 984.69 euros in the centers located in Ceuta and Melilla, due to the higher cost caused by the plus of residence of the staff of Administration and Services.

The teaching staff of the centers located in Ceuta and Melilla will be paid the amount corresponding to the plus of residence established in the corresponding Collective Agreement, although the educational administration does not assume increases in excess of the overall increase rate set out in this State General Budget Law.

ANNEX V

National Distance Education University Staff Costs

According to the provisions of Article 14 of this Law, the cost of teaching staff (official and contracted) and of staff of Administration and Services (official and fixed labor) has the following detail, in thousands of euros, without include trienes, social security, or the items that, in application of the Royal Decree 1558/1986 of 28 February, and provisions that develop it, will incorporate the University of the health institutions into its budget in order to finance the remuneration of the related places:

Teaching staff (official and contracted) - Thousands of euros	Non-teaching staff (fixed official and labour) - Thousands of
UNED	39.171	20,703

ANNEX VI

Embeddable credit remnants in the 2002 financial year

The remaining remaining credits may be incorporated into the exercise credits:

(a) Those arising from the extraordinary credit granted by Law 28/1999 for the payment of compensation for the collapse of the Tous dam and those resulting in application of the provisions of Article 4.4 of the Treaty The Law cited above.

(b) Credit 16.06.313G.227.11, corresponding to the Fund referred to in Article 2 and the first provision of Law 36/1995, of 11 December.

c) Those from the extraordinary credits granted by the Royal Decree-laws 6/2001 and 7/2001, as well as those from the credits provided to fulfill the Royal Decree-Law 8/2000, to the Royal Decree-Law 10/2001 and to Royal Decree-Law 13/2001, promulgated to repair the damage caused by various emergency situations.

(d) Credit 17.38.513D.752, for investments in Article 12 of Law 19/1994, as well as for the superproject 96.17.38.9500 "Convention with the Autonomous Community of the Canary Islands", provided that it is lower than that which produces in credit 17.38.513D.60.

(e) Credit 17.38.513D.601, for investments corresponding to project 98.17.038.0600 "Convention with the Autonomous Community of the Balearic Islands", provided that it is lower than that in credit 17.38.513D.60.

(f) Those for loans 24.101.741A.741, 24.101.741A.751, 24.101.741A.761 and 24.101.741A.771 for economic reactivation of coal mining districts.

(g) Credit 23.06,514C.601 corresponding to the annuity established in the Cooperation Agreement between the Ministry of the Environment and the Autonomous Community of the Canary Islands for actions in infrastructure costs, included in superproject 99.23.06.9501, provided that it is less than the remaining balance in credit 23.06,514C.60.

(h) Credit 23.05.441A.601 corresponding to the annuity established in the Cooperation Agreement concluded between the Ministry of the Environment and the Autonomous Community of the Canary Islands for infrastructure actions water quality and water quality, provided that it is less than the remaining remaining in credit 23.05.441A.60.

(i) Credit 23.05,512A.611 corresponding to the annuity established in the Cooperation Agreement concluded between the Ministry of the Environment and the Autonomous Community of the Canary Islands for infrastructure actions water quality and water quality, provided that it is less than the remaining remaining in credit 23.05.512A.61.

j) Those in Section 32, from transfers made as a result of the Royal Services Transfer Decrees.

k) Those from the Interterritorial Compensation Fund, as set out in Law 29/1990, of December 26.

(l) The proceeds of credits generated as a result of income from the European Union.

ll) Those from credits committed for non-financial operations corresponding to investments in modernization and support of the Armed Forces.

m) Credit 18.103.422A.750 for investments to comply with Article 12 of Law 19/1994, REF of the Canary Islands.

n) Credit 18.103.422C.750 for investments to comply with Article 12 of Law 19/1994, REF of the Canary Islands.

n) Those from credits 18.103.422C.753, 18.103.422C.754 and 18.103.422C.755, for investments derived from the Conventions for investment expenditure in non-university educational institutions subscribed to the Autonomous Communities de Castilla y León, Extremadura and Castilla-La Mancha, respectively.

ANNEX VII

In accordance with the provisions of the 11th additional provision of this Law, the property of the Historical Heritage to which it is applicable is specified below.

Group I: Unique assets declared world heritage.

All goods declared of cultural interest integrated into the following relationship:

Andalusia:

Mosque of Córdoba (November 1984).

Alhambra and Generalife. Granada (November 1984).

Cathedral, Alcazar and Archivo de Indias de Sevilla (December 1987).

Aragon:

Teruel Mudejar Architecture (November 1986):

Tower and Church of St. Peter.

Torres and Artesonado, Cathedral.

San Salvador Tower.

San Martin Tower.

Asturias:

Asturiano Oomanico (December 1985 and 2000 extension):

Santa Maria del Naranco.

San Miguel de Lillo.

Santa Cristina de Lena.

San Salvador de Valdedia.

Camara Santa Catedral de Oviedo.

San Julián de los Prado.

Canary Islands:

Garajonay National Park. Gomera (December 1986).

Cantabria:

Altamira Cave. Santillana del Mar (December 1985).

Castilla y León:

Burgos Cathedral (November 1984).

Extramural Churches of Avila (December 1985):

San Pedro.

St. Vincent.

San Segundo.

San Andres.

Las Medulas, León (December 1997).

The Archaeological Site of the Sierra de Atapuerca (December 2000).

Catalonia:

Guell Park, Guell Palace, Casa Mila. Barcelona (November 1984).

Monastery of Poblet. Vimbodi. Tarragona (December 1991).

Palau de la Música Catalana (December 1997).

San Pau Hospital in Barcelona (December 1997).

The archaeological site of Tarraco (December 2000).

The Romanesque Churches of the Vall de Boi (December 2000).

Extremadura:

Monastery of Guadalupe. Cáceres (December 1993).

Archaeological set of Merida. Badajoz (December 1993).

Galicia:

The Roman Wall of Lugo (December 2000).

Madrid:

Monastery of El Escorial. San Lorenzo de El Escorial.

Madrid (November 1984).

La Rioja:

Suso and Yuso Monastery, San Millán de la Cogolla.

La Rioja (December 1997).

Valencia:

La Lonja de Valencia. Valencia (December 1996).

El Palmeral de Elche (December 2000).

Group II: Church buildings included in the National Plan of Cathedrals.

Autonomous Community of Andalusia:

Almeria. Cathedral of Our Lady of the Incarnation.

Cadiz. Santa Cruz Cathedral.

Cadiz. Our Lord San Salvador. Jerez de la Frontera. Cathedral.

Cordoba. Cathedral of the Assumption of Our Lady. Mosque.

Granada. Cathedral of the Annunciation.

Huelva. Our Lady of Mercy. Cathedral.

Guadix, Granada. Cathedral of the Incarnation of the Assumption.

Jaen. Cathedral of the Assumption of the Virgin.

Malaga. Cathedral of the Incarnation.

Sevilla. St. Mary's Cathedral.

Concathedral de Baza.

Old Cadiz. Former Cathedral.

Baeza, Jaen. The Nativity of Our Lady. Former Cathedral.

Autonomous Community of Aragon:

Huesca. Cathedral of the Transfiguration of the Lord.

Teruel. El Salvador. Barrack. Cathedral.

Barbastro, Huesca. St. Mary's Cathedral.

Jaca. Huesca. Cathedral of St. Peter the Apostle.

Teruel. Cathedral of Santa Maria de Mediavilla.

Zaragoza. Salvador. Cathedral.

Tarazona, Zaragoza. St. Mary's Cathedral.

Zaragoza. Cathedral Basilica of Our Lady of the Pillar.

Monzon. Huesca. Santa Maria del Romeral. Concathedral.

Huesca. Former Cathedral of Roda de Isabena.

Autonomous Community of Asturias:

Oviedo. Cathedral of San Salvador.

Autonomous Community of Balearic Islands:

Mallorca. Cathedral of Santa Maria de Palma.

Menorca. Citadel Cathedral.

Ibiza. Santa Maria Cathedral of Ibiza.

Comunidad Autónoma de Castilla y León:

Avila. Cathedral of El Salvador.

Burgos. St. Mary's Cathedral.

Leon. St. Mary's Cathedral.

Astorga, Leon. St. Mary's Cathedral.

Palence. Cathedral of San Antolin.

Salamanca. New Cathedral of the Assumption of the Virgin.

Ciudad Rodrigo, Salamanca. St. Mary's Cathedral.

Segovia. St. Mary's Cathedral.

Osma's Burgo, Soria. Cathedral of the Assumption.

Valladolid. Cathedral of Our Lady of the Assumption.

Zamora. Cathedral of Transfiguration.

Soria. St. Peter's Cathedral.

Salamanca. Santa Maria Old Cathedral.

Castilla-La Mancha Autonomous Community:

Albacete. St. John the Baptist Cathedral.

Ciudad Real. Cathedral of Santa Maria del Prado.

Basin. St. Mary's and St. Julian's Cathedral.

Siguenza, Guadalajara. Cathedral of Our Lady.

Toledo. St. Mary's Cathedral.

Guadalajara. Concathedral.

Autonomous Community of the Canary Islands:

Las Palmas de Gran Canaria. Cathedral Basilica of the Canary Islands. Church of Santa Ana.

The Lagoon. Cathedral of La Laguna, Church of Our Lady of Remedies.

Autonomous Community of Catalonia:

Barcelona. Cathedral of Santa Creu i Santa Eulalia.

Vic. Cathedral of Sant Pere.

Girona. St. Mary's Cathedral.

Lleida. Cathedral of Santa Maria de la Seu Nova.

La Seu d' Urgell. St. Mary's Cathedral.

Solsona. St. Mary's Cathedral.

Tarragona. St. Mary's Cathedral.

Tortosa. St. Mary's Cathedral.

Lleida. Cathedral of Santa Maria de la Seu Vella.

Sagrada Familia, Barcelona.

Autonomous Community of Cantabria:

Santander. Cathedral of the Assumption of the Virgin.

Autonomous Community of Extremadura:

Badajoz. St. John the Baptist Cathedral.

Coria. Caceres. Cathedral of the Assumption of Our Lady.

Plasencia, Cáceres. St. Mary's Cathedral.

Caceres. Concathedral of Santa Maria.

Merida. Concathedral of Santa Maria.

Autonomous Community of Galicia:

Santiago de Compostela, A Coruña. Cathedral Metropolitan Cathedral.

Lugo. St. Mary's Cathedral.

Mondonedo, Lugo. Cathedral of Our Lady of Remedies.

Ourense. St. Martin's Cathedral.

Tuy, Pontevedra. Cathedral of the Assumption.

Concathedral de Vigo.

Ferrol's Concathedral.

Autonomous Community of Murcia:

Cartagena. Saint Mary's Old Church. Cathedral.

Murcia. Concathedral of Santa Maria.

Autonomous Community of Navarra:

Pamplona. Cathedral of the Assumption of Our Lady.

Tudela. Virgin Mary. Cathedral.

Autonomous Community of the Basque Country:

Bilbao. Cathedral of Santiago Apostle.

Vitoria. Santa Maria Old Cathedral.

San Sebastian. Good Shepherd. Cathedral.

Comunidad Autónoma de La Rioja:

Calahorra. Cathedral of the Assumption of Our Lady.

Santo Domingo de la Calzada. Cathedral of El Salvador.

Logon. Concathedral of Santa Maria de la Redonda.

Valencia Autonomous Community:

Orihuela. Alicante. Cathedral of El Salvador and Santa Maria.

Valencia. St. Peter's and St. Mary's Cathedral.

Castellón. Segorbe. Cathedral.

Alicante. Concathedral of San Nicolas.

Castellón. St. Mary. Concathedral.

Autonomous City of Ceuta:

The Assumption. Cathedral.

Comunidad Autónoma de Madrid:

Madrid. La Almudena. Cathedral.

Alcala de Henares. The Masterful. Cathedral.

Getafe. St. Mary Magdalene. Cathedral.

San Isidro, Madrid. Former Cathedral.

Group III: Other cultural goods.

Andalusia: The archaeological zone of Madinat Azahara. Córdoba.

Aragon: Ermita de la Consolación de Chipriana (includes a Roman mausoleum).

Asturias: Monastery of San Salvador de Cornellana. Rooms.

Illes Balears: La Lonja de Palma.

Canarias: Casa de los Coroneles. La Oliva. Fuerteventura.

Cantabria: Romanesque Collegiata de Santillana del Mar.

Castilla-La Mancha: Monastery of Ucles.

Castilla y León: Monasterio de Silos.

Catalonia: Gran Teatro del Liceo. Barcelona.

Comunidad Valenciana: Monastery of Santa Maria de la Valldiga. Simat de Valldiga. Valencia.

Autonomous City of Ceuta: Joint of the Merrids Merinidas. Ceuta.

Extremadura: Monasterio de Calera de León. Badajoz.

Galicia: Monastery of Santa Maria la Real de Oseira. Ourense.

Madrid: Palacial Set of New Baztan.

Murcia: Roman Theatre in Cartagena.

Navarra: Historic set of Roncesvalles.

Basque Country: Basilica of San Prudencia. Armentia neighborhood. Vitoria-Gasteiz.

La Rioja: Monastery of Santa Maria la Real de Najera. La Rioja.

Autonomous City of Melilla: Fort of Victoria Chica and Fuerte del Rosario. Melilla.

(In addition, the expense and income summary is published)