The process of global economic globalization that involves the progressive interpenetration of the financial, commercial and, in general, economic policies of the various countries requires, if one wishes to secure a participation The European Council of the European Economic and Social Council (ESO), the European Parliament and the Council of the European Economic and Social Council (ESI), and the European Parliament, the European Parliament and the Council of the European more suitable instruments at any time.

The first requirement is to have direct and permanent knowledge of the projects of agreements or decisions of the supranational institutions and of their operational mechanics, as well as of the economic reality, rules and administrative practice of the countries with which particularly important economic links are maintained. In addition, it is appropriate to promote and enhance the establishment of a stable relationship with the direct partners of international economic institutions and national administrations. To meet these demands, one of the most effective means is to have permanent organs on the outside served by qualified personnel. This is the scheme followed by both Spain and the more developed countries.

The need for the existence of external qualified bodies or personnel in the economic field is evident, by its very nature, especially in the case of the European Union and international bodies such as the Organization of Economic Cooperation and Development (OECD) and others, based in Geneva, but also in those countries with which Spain maintains economic, political or institutional relations of greater intensity.

Thus, in the sphere of competence of the Ministry of Economy and Finance, they exist, integrated as technical bodies in the Diplomatic Missions of Spain, various Councils and Sectoral Aggregates. These Counselors and Attachors are hierarchically dependent on the head of the respective Diplomatic Mission and, functionally, the Ministry of Economy and Finance, which corresponds to its internal organization and budgetary allocation.

On the other hand, in the permanent representations of Spain to international organizations there are sectoral advisors and aggregates that, although they do not formally integrate into a Council as a differentiated organ, develop, with functional dependence of the Ministry of Economy and Finance, specialized tasks of a similar nature to those carried out by those.

In particular, within the Ministry of Economy and Finance, there are, on the one hand, the network of Economic and Commercial Offices, which, as Consejeries or Attaché of the corresponding Embassies, have as missions The Commission is also responsible for the development of economic and commercial policy, the development of trade promotion activities in the context of the policy of support for the internationalisation of the enterprise and the development of the information and assistance to Spanish economic operators. These Offices are assigned to the Department through the Secretariat of State of Trade, Tourism and Small and Medium-sized Enterprises and their actions cover the areas of competence of the Department, which are resident in this Secretariat of State and in the Secretariat of State for Economic Affairs. On the other hand, also attached to this Secretariat of State, the Spanish Tourist Offices basically develop functions to promote Spanish tourism abroad.

The Ministry of Economy and Finance also has a network of Foreign Finance Councils attached to the Secretariat through the General Technical Secretariat and whose action, in its respective territorial scope, mainly covers the other areas of competence of the Department, which, in the current organization of the Department, are resident in the Secretariats of the State of Finance and Budgets and Expenses, as well as in the Secretariat of Economy and Finance and at the State Tax Administration Agency. Within this network, and in spite of the common conventional denomination, it is possible to differentiate the Finance Councils themselves, which belong to Diplomatic Missions to countries, and the posts of Finance Councillors that are integrated into the Permanent representations to international organizations, such as those existing before the European Union, the Organization for Economic Cooperation and Development, the Inter-American Center for Tax Administrations, or the organizations Geneva-based international.

However, at present times, and in both cases, there is a lack of specific regulations governing aspects such as the definition of tasks or the way in which the jobs of the In the case of the financial advisers, even in the case of the existing Finance Ministry in the form of diplomatic missions accredited in third countries, there is no specific formal legal rule for the creation of such a body beyond the inclusion of posts in the department's employment relations.

Therefore, it is necessary to regulate these extremes, and to this objective is directed the present Royal Decree, which, under the amparities contained in article 1.2 of Law 30/1984 of 2 August, of Measures for the Reform of the Civil Service, and of the final provision of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State, on the one hand, it gives adequate legal coverage to the Ministry of Finance, and, on the other, it regulates its functions, as well as the systems of provision of the corresponding posts of work and the periods of stay in them, whatever the organ in which they are integrated.

In fact, this Royal Decree, in its chapter I, defines the Ministry of Finance as technical bodies of the Diplomatic Missions of Spain, establishing its hierarchical dependence on the head of Mission and its functional dependence. of the Ministry of Economy and Finance, and I have the effect that its creation and deletion will be carried out by Royal Decree.

On the other hand, in this rule the most representative functions of the Finance Ministry are specified, as they relate to the tax and customs area, to the budgetary and public accounting area or to other matters. such as those of internal and external control, public procurement or cadastral management, without forgetting their important work of technical assistance in these matters to the head and other organs of the Diplomatic Mission in which they are registered.

The Royal Decree also refers to the coordination aspects, so that, in addition to the one that the ambassadors have to exercise in order to guarantee the unity of action of the State abroad, the maximum can be achieved coordination and internal complementarity in the event that there is more than one Ministry of Economy and Finance Ministry in the same geographical area or more than one counsellor in the same Ministry of Finance.

For its part, Chapter II endorses the current situation in the sense of foreseeing the existence of positions of finance advisors in Permanent Representations of Spain abroad. To the extent that these counsellors carry out specialized technical tasks similar to those of the members of the diplomatic missions, a general referral is made to the regulation of the Consejeries contained in Chapter I of the this Royal Decree, respecting, if, the peculiarities of its specific regulations, or the characteristics of its work which may be given by the nature of the international organization concerned.

In this Chapter II, and with full respect to the provisions of Royal Decree 260/1986 of 17 January, establishing the Permanent Representation of Spain to the European Communities, an article is intended to be used for the purposes of certain aspects of the performance of the financial advisors in that Permanent Representation for a higher specification and dislinings of their tasks and the establishment of the figure of a Coordinating Finance Adviser.

In Chapter III, among other aspects, the regime of the official staff and the ways and criteria of the provision of the jobs are regulated, establishing, as usual in positions of similar nature, the coverage of the officials concerned by the free designation procedure. For the financial advisers, maximum and minimum periods of stay in the post are set, as is also the case for positions of similar nature. The provisions of this Chapter III apply both to the staff of the Ministry of Finance and to the advisers and other staff who provide their services in the Permanent Representations.

Finally, the Royal Decree contains, in addition to a derogation provision and a final provision, three additional provisions where, among other matters, the Finance and Counselor posts are listed and authorizes the Ministers for Economic Affairs and Finance and Foreign Affairs and the Under-Secretary for Economic Affairs and Finance to issue instructions for their operation.

In its virtue, at the joint initiative of the Minister of Economy and Finance and the Minister of Foreign Affairs, on the proposal of the Minister of Public Administration, with the favorable opinion of the Higher Commission of Personnel, agreement with the Council of State and after deliberation by the Council of Ministers at its meeting on 18 February 2000,

D I S P O N G O:

CHAPTER I

From the Finance Councils

Article 1. Definition.

The Finance Counselors are technical bodies of the Spanish Diplomatic Missions for the development of the functions which, within the competence of the Ministry of Economy and Finance, are entrusted to them by this Royal Decree, without prejudice to the powers of management and coordination of the heads of the respective diplomatic missions.

Article 2. Dependence.

Without prejudice to the hierarchical dependence of the head of the Diplomatic Mission, the Finance Ministry is administratively and in the budget of the Secretariat of the Ministry of Economy and Finance, through the Technical General Secretariat. They are also functionally dependent on the General Technical Secretariat, without prejudice to the fact that they have adequate functional relations with the various departments and departments of the Department according to the competence of the Department. relate to the actions taken.

Article 3. Creation and deletion.

The creation or suppression of a Finance Ministry will be carried out by Royal Decree, at the joint initiative of the Ministers of Economy and Finance and Foreign Affairs and on the proposal of the Minister of Public Administration.

Article 4. Functions.

1. As a general rule, the action of the Finance Ministers shall focus on the support for the exercise of the tasks assigned to the Secretariat of State for Finance, the Secretariat of State for Budgets and the Expenditure, to the State Tax Administration Agency and to the Secretariat for Economic and Financial Affairs, as well as, where appropriate, in the exercise of those functions abroad.

In particular, the Finance Councils will perform the following functions:

1. Customs tax matters

(a) Provide advice and technical assistance, inform and perform functions of support to the leadership and other bodies of the Diplomatic Mission in tax and customs matters.

b) Prepare, participate and provide advice in working groups, committees, joint committees or other meetings with national administrations in these tax and customs matters and prepare reports on the The same applies.

(c) Maintain contacts and establish permanent channels of communication and channels of communication with the tax and customs administrations of the receiving State, preparing and organizing, where appropriate, meetings or work visits bilateral, carrying out the efforts entrusted to them by the central services or the Head of Mission and constituting channels for the presentation or receipt of relevant information when they so provide.

d) Obtain, select and transmit, in tax and customs matters, new regulations, reports, documentation and, in general, any information that may be relevant to a better knowledge of fiscal policy, legislation or administrative practices of the country concerned.

e) To speed up and support the implementation of the procedures for the exchange of information and others of a tax and customs nature, in application of the Community Directives and Regulations or bilateral agreements or agreements in the matter; to that end, the members may be given the consideration of authorized representatives of the State Administration of Tax Administration in matters of competence of the Agency.

(f) Support the monitoring and evaluation of the implementation of bilateral agreements or other agreements and protocols in the field of taxation and customs, proposing, where appropriate, adaptations and improvements in these agreements and actions which are entrusted to them for the effective implementation of the principle of recriproicity and the exchange of information.

g) To carry out the multilateral control actions entrusted to them in tax and customs matters within the framework of the European Union or the recommendations of the Organization for Economic Cooperation and Development.

(h) Where appropriate, identify the administrative rules and practices which may result in a harmful tax competition.

i) To provide information on tax and customs legislation or administrative practices for Spanish citizens or companies that perform or are going to carry out operations in the country concerned, as well as residents who perform or are to perform operations in Spain.

2. Budget and public accounting:

(a) Provide advice and technical assistance, inform and perform functions of support to the leadership and other bodies of the Diplomatic Mission in the fields of budgetary policy and technical, public expenditure and accounting public.

b) Prepare, participate and provide advice in working groups, committees, joint committees or other meetings with national administrations in these matters and develop relevant reports related to them, without prejudice to the competence in the field of international relations on national accounts of the National Statistics Institute.

c) Maintaining contacts and establishing links and standing channels of communication with the budgetary administrations of the country concerned, preparing and organising meetings or work visits where appropriate bilateral, carrying out the efforts entrusted to them by the central services or the Head of Mission and constituting channels for the presentation or receipt of relevant information when they so provide.

d) Obtain, select and transmit, in budgetary and public accounting matters, news, regulations, reports, documentation and, in general, any information that may be relevant to a better knowledge of the legislation or administrative practices of the country concerned.

(e) To assist in the exchange of information and experiences in the fields of budgetary policy and technical matters with the various national administrations.

3. In other subjects:

(a) Provide advice and technical assistance, inform and perform functions of support to the leadership and other bodies of the Diplomatic Mission in matters of internal and external control, public procurement, management of the State, cadastral management and any other entrusted to it within the framework of its competences.

b) Prepare, participate and provide advice in working groups, committees, joint committees or other meetings with national administrations in these matters, as well as prepare reports related to them proceed.

(c) Maintain contacts and establish links and channels of communication with national administrations in such matters, preparing and organizing, where appropriate, bilateral meetings or visits, carrying out the efforts entrusted to them by the Central Services or the Head of Mission and constituting channels for the presentation or receipt of relevant information at their disposal.

d) Obtain, select and transmit in the resent subjects, new regulations, reports, documentation and, in general, any information that may be relevant to a better knowledge of the legislation or practices the administrative authorities of the country concerned.

2. The carrying out of functions in support of other bodies of the Ministry of Economic Affairs and Finance, other than those listed in paragraph 1 of this Article, shall be carried out without prejudice to the powers and tasks entrusted to the Council. Economic and Commercial and Spanish Tourism Offices, in their specific regulations, and in a framework of collaboration and complementarity with these. This same framework of collaboration and complementarity will lead to the realization, if necessary, of actions of the Economic and Commercial Councils, in relation to the bodies whose support is entrusted, in general, to the Finance.

Article 5. Internal coordination.

In the event that two or more finance advisors are served on a Diplomatic Mission, one of them will act as coordinator and general liaison body, in particular with the central organs of the Ministry of Economy and Hacienda, and will define the work areas of each of them, without prejudice to the functions entrusted to them by the head of the Mission.

Article 6. Staff and budget of the Ministry of Agriculture.

For the performance of their duties, the Finance Ministry will have an allocation of staff according to the corresponding relations of jobs for the official staff and catalogues for the staff contracted.

Also, they will have the budgetary concepts assigned in the General Budget of the State, through the Technical General Secretariat of the Ministry of Economy and Finance, without prejudice to the provisions of paragraph 1. of the third additional provision.

CHAPTER II

From the finance advisors of the Permanent Representations

Article 7. Definition and legal status.

1. In the Permanent Representations of Spain to international organizations whose objectives or scope of action relate to the matters and functions referred to in Article 4 of this Royal Decree, they may exist, under the Member of the Permanent Representative, the posts of financial adviser who are deemed necessary for the performance of the functions of the Representation.

These posts, as well as those of official or labor personnel who are functionally dependent on them, will be included in the corresponding relations of jobs and catalogues of the Ministry of Economy and Finance.

2. The members of finance in Permanent Representations of Spain shall, in general, be governed by the provisions of this Royal Decree concerning their dependence, functions, coordination and endowment, without prejudice to the specific characteristics of the which may be derived from the specific rules of the respective Representation and the characteristics of the international organisations concerned.

Article 8. Financial advisers of the Permanent Representation of Spain to the European Union.

1. In the context of the provisions of Royal Decree 260/1986 of 17 January establishing the Permanent Representation of Spain to the European Communities, the financial advisers in that Permanent Representation, under the Permanent representative of the Permanent Representative and of the Deputy Permanent Representative, shall carry out the necessary tasks to the Permanent Representation in tax, customs, Community budget, internal control, control financial management, management and control of traditional own resources, the fight against fraud, Regional policy, structural funds, cohesion funds and public procurement.

And in relation to these matters, they shall obtain, select and transmit, through the permanent representative ambassador, the documentation and any information that may be relevant to the preparation of the The Council of Ministers of the European Union, in particular the Council of Ministers for Economic Affairs and Finance, the Council of Budgets and, as regards customs matters, the Internal Market Council, as well as the Council of Ministers for Economic and Monetary Affairs and corresponding meetings of the Permanent Representatives Committee.

2. In accordance with Article 5.2 of the Royal Decree No 260/1986 of 17 January 1986 establishing the Permanent Representation of Spain to the European Communities, the functions of coordination of the financial advisers in that Member State Representation referred to in Article 5 of this Royal Decree shall be performed by the Coordinating Finance Adviser.

CHAPTER III

Staff Regime

Article 9. Official staff. Appointment and termination.

1. The posts of official staff referred to in Articles 6 and 7 of this Royal Decree shall be covered, upon public notice, by the procedure of free designation provided for in Royal Decree 364/1995, 10 of March, taking into account the characteristics of the position offered and the needs of the Secretariat of State of Finance, the Secretariat of State for Budgets and Expenses, the State Tax Administration Agency and the Secretariat. The appointment and termination shall be made by the Deputy Minister for Economic Affairs and Finance, heard by the Ministry of Foreign Affairs, and after consulting the Secretary of State for Budgets and Expenditure and the Secretary of State for Finance, who shall, for these purposes, will also act as Chairman of the State Tax Administration Agency.

2. Once the appointments have been made, they shall be transferred to the Ministry of Foreign Affairs, to whom the accreditation shall be given to the receiving State or organisation concerned.

3. The appointment and termination of financial advisers in the Permanent Representation of Spain to the European Communities shall be in accordance with the provisions of Article 4.1 of Royal Decree 260/1986 of 17 January 1986 establishing that Representation.

Article 10. Requirements and criteria for designation of directors.

1. The following requirements shall be required in order to be designated for a position of financial adviser:

(a) To be found in any of the administrative situations related to Article 2 of the Regulation of Administrative Situations of Civil Servants of the General Administration of the State, approved by Royal Decree 365/1995 of 10 March 1995 on the date of publication of the call, excluding voluntary leave of interest, voluntary leave of absence and the suspension of duties.

(b) Not having held a job as a financial adviser abroad within a period of at least three years prior to the date of the call.

(c) Additional requirements may be required in the call for a call on the basis of the nature and status of the job.

2. In addition, the following factors will be taken into account for the resolution of the calls:

(a) Tenure, without exclusionary character, to any of the following Superior Bodies: State Finance Inspectors, State Auditors and Auditors, and State Insurance Inspectors, as well as State Attorneys in this case, the official has provided his services to the Ministry of Economy and Finance for a period of at least five years.

b) Antiquity, years of service and level of positions or positions held.

c) Experience in matters related to the position of the post to be performed.

d) Knowledge of languages.

e) Other objective merits specified in the corresponding call.

Article 11. Period of stay of the financial advisers.

The length of stay of the financial advisers in the corresponding job will be a maximum of five years and a minimum of three years, without prejudice to the discretionary powers inherent in the procedure of free designation. However, according to the Deputy Minister for Economic Affairs and Finance, the maximum period may be extended by one more year if exceptional circumstances so advise.

Article 12. Labour staff.

The jobs of the workforce will be covered after successful selection tests are carried out.

This workforce will be governed by the local legislation of the country concerned and, in the absence of regulations specifically, by local customs and customs.

Additional disposition first. Finance Counselors and Finance Counselors ' posts.

1. There will be Finance Counseling at the following Spanish Diplomatic Missions:

Diplomatic Mission of Spain in the United States of America.

Diplomatic Mission of Spain in the Federal Republic of Germany.

2. There will be Finance Counsellor posts in the following Permanent Representations of Spain:

a) Permanent Representation of Spain to the European Union.

b) Permanent Delegation of Spain to the Organization for Economic Cooperation and Development.

c) Representation in the Inter-American Center of Tax Administrations.

d) Permanent Representation of Spain to the Office of the United Nations and international organizations, based in Geneva.

3. The financial advisors of the Permanent Representation of Spain to the European Union, Organization for Economic Cooperation and Development, international organizations in Geneva and Inter-American Center of Tax Administrations, will also have the consideration of finance directors of the Spanish Embassies to Belgium, France, Switzerland and Panama, respectively.

4. The list of posts of the Technical General Secretariat of the Ministry of Economy and Finance shall be adapted, in accordance with the procedure laid down in the regulations in force, in the aspects necessary, to the forecasts that, as soon as to name and organization, are contained in this Royal Decree.

In particular, the references to the Consejeries in Italy and the United Kingdom shall be deleted from that list, with the corresponding posts of adviser to one of the Representations or Delegations listed in paragraph 2 of this additional provision first.

Additional provision second. Development powers and operating instructions.

1. The Ministers for Economic Affairs and Finance and Foreign Affairs are hereby authorised to carry out, in the field of their powers, the provisions of this Royal Decree. In particular, the Minister for Economic Affairs and Finance is empowered to issue, where appropriate, instructions for functional coordination between the various bodies or members of the Ministry of Economic Affairs and Finance, in particular as regards the scope of the Permanent Representation of Spain to the European Union.

2. The Assistant Secretary for Economic Affairs and Finance is hereby authorized to issue general or specific instructions for the operation of the Finance Ministry.

Additional provision third. Financing of the Ministry of Finance, and no increase in public expenditure.

1. In so far as the exercise of the functions of the financial advisers in connection with the powers of the State Tax Administration Agency has specific expenditure, its cost may be financed by this public body. collaboration mechanisms to be established.

2. In any event, the application of the forecasts contained in this Royal Decree will not imply any increase in public expenditure.

Single repeal provision. Regulatory repeal.

As many provisions of equal or lesser rank are repealed, they oppose the provisions of this Royal Decree.

Single end disposition. Entry into force.

This Royal Decree shall enter into force on the day following that of its publication in the "Official Gazette of the State".

Given in Madrid to February 18, 2000.

JOHN CARLOS R.

The Minister of Public Administration,

ANGEL ACEBES PANIAGUA