Law 25/1998 of July 13, amending the Legal Regime of State and Local Rates and Reordering of the Public Character Benefits of Public Character adapts, as far as local farms are concerned, the Configuration of the local public prices and charges to the doctrine sitting by the Constitutional Court in its judgment 185/1995 of 14 December, thus establishing these figures in a uniform manner in all public administrations.

The new local tax definition set out in the aforementioned Law draws on this tax figure, in fact, assumed to be taxable with public prices up to now. Among these assumptions of fact that they move from the scope of the public prices to that of the rates emphasizes, to the effects that now interest, the private use or the special use of the local public domain, whose consideration passes to have, in any case, the legal nature of the levy rather than the public price it was having.

Since the accounting rules of the Local Administration provide for a classification of local income according to the typology contained in Law 39/1988, of December 28, regulating local farms, before their Amendment to Law 25/1998, it is necessary to adapt the Accounting Instructions for Local Administration in order to accommodate in their plans of accounts the new rates for the private use or the special use of the local public domain by creating an "ad hoc" account.

On the other hand, public prices for the private use or special use of the local public domain required by local authorities, in accordance with the amended rules, as they are debts due under the This will continue to be accounted for in the account 714 "Public prices for uses and use of local public domain".

Consequently, and by virtue of the jurisdiction conferred on this Ministry by Article 184 of Law 39/1988, of 28 December, regulating the Local Government, on the proposal of the General Intervention of the Administration of the State, previous favorable report of the National Commission of Local Administration and according to the Council of State, I come to have:

First.-Annex I "General Plan of Public Accounting adapted to the Local Administration", of the Accounting Instruction for Local Administration, approved by Order of 17 July 1990, is amended. next account:

" 715. Fees for the private use or special use of the local public domain.

Contra-benefits for the private use or special use of the local public domain.

Your movement will be analogous to the 710 account. "

Second.-Annex I "General Plan for Simplified Accounting" is amended, the Accounting Instruction for the simplified special treatment for local entities with a population of less than 5,000 inhabitants, approved by Order of 17 July 1990, the following account being created:

" 715. Fees for the private use or special use of the local public domain.

Contra-benefits for the private use or special use of the local public domain.

Your movement will be analogous to account 714. "

Final disposition.

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

Madrid, 17 June 1999.

HANGING OUT AND FIGAREDO