Key Benefits:
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
The 1999 General State Budget is a continuation of the policy of rigor in reducing the public deficit and discipline in spending that began to be implemented in 1996. This will ensure not only the most demanding fiscal consolidation objective imposed by the single currency, but also to reinforce the conditions that define the new pattern of behavior of the Spanish economy, characterized by the compatibility of sustained economic growth with the control of the basic imbalances of the economy, which is being translated into a strong pace of job creation.
The main characteristic of these budgets, the first of which are being drawn up within the European Economic and Monetary Union, is that the requirements for stability that will govern the single currency are set out in them. Monetary union will, in effect, assume greater budgetary discipline within the framework of the most stringent fiscal commitments signed in the Stability and Growth Pact. And in the new context of European integration, fiscal policy will be the main instrument in the hands of national authorities to preserve the objectives of macroeconomic stability.
for Spain, this increased demand is not going to imply a change in the direction of the economic policy undertaken, the basic axes of which have been and will continue to be the reduction of the public deficit and the consolidation of public finances. easing and liberalisation of key economic sectors. On the contrary, access to the single currency as founding members and the results achieved over the last two years are the main support for continuing to act on this line.
On the budget front, the current scenario of balanced growth of the Spanish economy demands that the maximum possible margin be used to reduce the public deficit. This is essential for an active fiscal policy that helps to consolidate the expectations of price stability and low interest rates that will continue in the coming months, which will allow further financing of the private sector to continue the economy and thereby stimulate economic growth and job creation.
First, the bulk of the deficit reduction will continue to fall into the containment of spending. In 1999, and for the third year in a row, public spending will grow below the nominal rate of gross domestic product (GDP). But, moreover, the greatest austerity effort is concentrated on current spending, which allows greater resources to be allocated to capital expenditures, whose growth significantly higher than that of the GDP, guarantees the increase in investments that favor potential growth in the medium term.
To this end, we must unite that the investments become superior to the planned deficit, fulfilling again the so-called golden rule of public finances that consolidates the change of sign that was first produced in 1997. This means that the State is generating an important volume of savings that allows part of public investment to be financed without the need for greater indebtedness.
Finally, and although the decline in interest rates, favored by the fiscal consolidation process itself, has significantly lightened the financial burden of debt, the spending cut has focused on important in the primary component. In other words, the reduction of the public deficit is being achieved from a containment of expenditure on the margins of financial expenditure, which reinforces budgetary sustainability in the medium term.
The policy of austerity and control of spending that has been applied for two years now allows for a greater margin not only to set a more demanding path for reducing the public deficit, but also for reduce the tax burden compatible with a restructuring of expenditure towards those policies that favour more welfare and social solidarity, economic growth and employment.
Investment in infrastructure, in human capital, in both education and training of workers, and in research and technological development are key chapters to ensure competitiveness and future growth. of our economy. The 1999 budget increases the resources allocated to these spending policies considerably, with two characteristics that reinforce the stability of these actions in the future: firstly, the generation of a growing level of public saving which allows part of public investment to be financed without recourse to the deficit; and secondly, the positive development of the labour market, freeing up resources previously earmarked for the payment of unemployment benefits to be spent on provide more funds for active employment and vocational training policies.
Finally, the 1999 Budgets ensure the levels of coverage and protection of social spending with three fundamental measures: the increase of public pensions equal to inflation for 1999, which guarantees to maintain the (i) the purchasing power of these; the increase of resources for health care above the average growth of total expenditure; and the continuity of the policy of social security consolidation, on the basis of the favourable results of the fight against unemployment. against fraud in benefits and the practice of completing the process of financing by the State of health expenditure, which in conjunction with the increase in income from social contributions, as a result of increased employment, ensures the sustainability and financial sufficiency of the system, on the one hand, and greater equity and solidarity of the protection provided, on the other hand.
In accordance with this regulatory will, with regard to the concrete content of the articles of the Budget Law for 1999, the following aspects may be highlighted for their importance or novelty:
Title I, concerning the approval of the Budgets and their amendments, already takes into account in Chapter I the scope of the General Budget of the State the classification of the public bodies 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.
As regards the rules for amending and implementing the budgetary appropriations contained in Chapter II, no significant developments are made in relation to those contained in last year's Budget Law. maintaining the line of austerity, deficit control and budgetary discipline already begun in the previous two years.
Chapter III, on Social Security, introduces a novelty of importance, as the State of the entire funding of health care is envisaged, through the budget of the National Institute. of the Health, the reference to the contribution from social contributions being deleted. This leads to a total decoupling of social security on the financial level and is an important step forward in the process of separating sources of funding.
Title II on Budgetary Management regulates the management of teaching budgets and the budgetary management of health in previous years, without any changes being made for this exercise. relevant.
The stability and sustained growth of our economy is reflected in Title III, on Personnel Expenditure, which sets out in Chapter I a quantitative increase in the remuneration of staff to the service. of the public sector equal to the predicted inflation rate.
Also included in this chapter is the regulation of the offer of public employment. The present Budget Law, like the previous one, maintains its regulation in a single article. The modification of the same does not affect its content. It is simply a more correct wording, given how forced it is now as a result of the successive additions that have been made to the text to go beyond the limit, in the offer of public employment, to certain groups of personnel.
In Chapter II, concerning the remuneration regimes, they are included with the remuneration of the high offices of the Government of the Nation and the General Administration of the State, corresponding to the high positions of the Consultative bodies (Council of State and Economic and Social Council) and the Constitutional Bodies (Court of Auditors, Constitutional Court, Ombudsman and General Council of the Judiciary). The necessary transparency in public spending determines the obligation, first, of the approval of such remuneration by the General Cortes and, later, of its reflection in the articles of the General Budget of the State.
Title IV on public pensions provides for an increase in the same rate of inflation as planned, which ensures that the purchasing power of the same is maintained, thus ensuring the levels of coverage and protection of social expenditure.
With respect to the financial operations regulated in Title V, an increase in the State's debt is expected, establishing a ceiling on the outstanding balance of the State's debt at December 31, 1999. This limit must be effective at the end of the financial year, and may be exceeded, subject to the authorization of the Ministry of Economy and Finance in limited cases.
Title VI, dedicated to the Tax Rules, is limited to the updating of certain parameters in order to consolidate for the next financial year the fulfilment of the convergence criteria and, in particular, the continue in the objective of reducing the public deficit.
The normative scenario for the next financial year is characterized by the desire to promote and implement the reform of the Income Tax of the Physical Persons, as well as the taxation of non-residents and to provide useful and consolidate the reforms already carried out in the past year.
According to the foregoing and, in the field of the Income Tax of the Physical Persons (IRPF), the coefficients of updating of the acquisition value applicable exclusively to the real estate are regulated.
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.
With regard to the Heritage Tax, the exempt minimum and the applicable rate are updated in the event that the Autonomous Communities do not approve any amounts of their own or have not assumed competence in the matter.
In the Tax on Successions and Grants, the reductions to be applied in the tax base are updated according to the degree of parentage of the acquirer or his disability status and the tax rate, which apply in the case that the Autonomous Communities have not approved any amounts of their own or have not assumed competence in the matter.
With regard to the Tax on Proprietary Transmissions and Documented Legal Acts, it is updated, exclusively, the amount corresponding to the transmissions and rehabilitations of titles and grits.
In the field of Excise Excise duties are updated at 1.8 per 100 the amounts of the rate of the Tax on Hydrocarbons.
Finally, the rates in force in 1998 for the fixed rates of state finances and the rates on the game are maintained for 1999, both as regards the rate applicable to casinos and as regards the amounts payable for slot machines.
In the local tax, the tax base of the Real Estate Tax is updated according to the expected inflation; however, the real estate that was revised in 1998 is excepted from this update. The rates of the Tax on Economic Activities do not suffer any increase.
The Territorial Authorities are referred to in Title VII. In its Chapter I, concerning the Local Corporations, it is collected, in accordance with the provisions of Law 39/1988, of December 28, Regulatory of Local Government, the participation of the municipalities, provinces, Autonomous Communities islands and islands in state taxes. The criteria for distribution among local authorities will be regulated by the General Courts when the financing system for the five-year period 1999-2003 is approved.
Chapter II, relating to Autonomous Communities, sets the percentages of participation of the same in the income of the State for the five-year period 1997-2001, distinguishing the final percentages of participation in the income (a) the State's territorial jurisdiction over the IRPF and the final percentages of participation of the Autonomous Communities in the general income of the State, applicable on 1 January 1999. It is also distinguished in terms of the financing in 1999 for participation in the State's revenue, among the Autonomous Communities to which the model of the financing system for the five years 1997-2001 is applied. Autonomous Communities that have not agreed on the financing system.
And finally, there are other rules concerning the financing of continuing training, the State guarantee for works of cultural interest, export credit insurance, and the legal interest of money, which is located in 4,25 per 100 and the interest for late payment, which is fixed at 6,25 per 100, enabling the government to be able to review the interest rates set out in the current financial year in order to take account of the evolution of the interest rates of the public debt.
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 1999 financial year 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 mercantile societies.
g) 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 shall be approved in the amount of 32,296,525,009 thousands of pesetas, according to the distribution by programs detailed in Annex I of this Law. The group by function of the credits of these programs is the following, in thousands of pesetas:
High State and Government Directorate: 46.402,471.
General Administration: 69,363,625.
External Relations: 146.306.781.
Justice: 231.115.561.
Nuclear Protection and Security: 5.207.857.
Defense: 873.434.376.
Security and Civil Protection: 618.079.093.
Security and Social Protection: 12.333.678.177.
Social Promotion: 745.240.918.
Healthcare: 4,122,824,600.
Education: 998,483,796.
Housing and Urbanism: 112,655,720.
Community Welfare: 58,858,044.
Culture: 104.973,950.
Other Community and Social Services: 30.621.409.
Basic Infrastructure and Transport: 1.234.894.669.
Communications: 33.742,067.
Agricultural Infrastructure: 68,731,731.
Scientific, Technical and Applied Research: 460.002,572.
Basic Information and Statistics: 41.260.144.
Economic Regulation: 299.386.798.
Financial Regulation: 270,579,743.
Agriculture, Livestock and Fisheries: 1.086.434.186.
Industry: 132.901,475.
Energy: 6.209.356.
Mining: 151.770.175.
Tourism: 16,602,633.
Trade: 138,938.007.
Transfers to Territorial Public Administrations: 3.787.237.175.
Financial relations with the European Union: 1,029,587,900.
Public Debt: 3,041,000,000.
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 pesetas, is set out below:
(Thousands of pesetas)
|
| Economic | ||||
|---|---|---|---|---|---|
| Chapters I to VII Non-financial income | Chapter VIII Financial assets | Total Revenue | |||
|
| 16.813.307.759 | 108.548.200 | 16.921.855.959 | ||
|
-alone bodies | 3.655.052.679 | 113.446.608 | 3.768.499.287 | ||
|
9.126.780.169 | 9.126.780.169 | 26,414,000 | 9.153.194.169 | ||
|
1.d Organizations) of this Law | 14.153.605 | 16.604,300 | 30.757.905 | ||
|
Total | 29.609.294.212 | 265.013.108 | 29.874.307.320 | ||
Three. For internal transfers between the Entes referred to in paragraph one of this article, credits are approved for the amount of 6,102,433,664 thousands of pesetas, with the following breakdown by Entes:
(Thousands of pesetas)
| Target | |||||
|---|---|---|---|---|---|
|
Status | Stand-alone organizations | Social Security | Item 1.d Organizations) of the present Law | Total | |
| Status | - | 661.206.614 | 4.391.888.965 | 123.364.382 | 5.176.459.961 |
|
bodies | 345.859.400 | 10.627.356 | - |
- | 356.486.756 |
|
Social Security | 285.924.141 |
500,000 | 283.062.806 | - | 569.486,947 |
| Article 1 (d) bodies) of this Act. | - | - | - | - | - |
| Total | 631.783,541 | 672.333,970 | 4.674.951,771 | 123.364.382 | 6.102.433,664 |
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 pesetas, as follows:
(Thousands of pesetas)
|
| Economic | ||
|---|---|---|---|
| Chapters I to VII Non-financial expenses | Chapter VIII Financial assets | Total Expenses | |
|
| 18.866.768.043 | 1.024.761,410 | 19.891.529.453 |
| standalone | 4.436.190.214 | 936,279 | 4.437.126.493 |
| Social Security | 13.876.375.693 | 39.804,747 | 13.916.180.440 |
|
1.d Organizations) of this Law | 154.051,787 | 70,500 | 154.122.287 |
| Total | 37.333.385.737 | 1.065.572.936 | 38.398.958,673 |
Five. For the depreciation of financial liabilities, appropriations are approved in Chapter IX of the states of expenditure of the Entes referred to in paragraph 1, in the amount of EUR 3,385,848,858 000 000 pesetas, the distribution of which is detailed in the Annex I to this Act.
Article 3. Of the tax benefits.
The tax benefits that affect state taxes are estimated at 4,911,343,000 thousands of pesetas. 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 32,296,525,009 thousands of pesetas, will be financed:
(a) With the economic rights to be liquidated during the financial year, detailed in the corresponding income statements and estimated at 29,874,307,320 thousands of pesetas; 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) and (g) of Article 1 of this Law.
One. 1. The budget of the Public Ente Radiotelevisión Española is approved, in which the necessary appropriations are granted to assist the development of its activities, amounting to 76,338,000 thousand pesetas, with its resources being estimated amount.
2. The budgets of the 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 cost of 156,905,000 thousands of pesetas, ascending the resources at the same amount.
"Radio Nacional de España, Sociedad Anonima", for a total cost of 27,256,000 thousands of pesetas, ascending the resources at the same amount.
"TVE Thematic, Sociedad Anonymous", for a total amount of expenses of 5,710,000 thousands of pesetas, 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, 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-owned commercial companies which receive grants from the State's General Budget.
Three. 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 (CMT).
National Electrical System Commission (CNSE).
National Securities Market Commission (CNMV).
Insurance Compensation Consortium (CCS).
Consortium of the Special Area of the Canary Islands (CZEC).
Public entity of the Spanish Television Network.
Post and Telegraph Business Public Entity.
Official School of Tourism (EOT).
National Currency and Timbre Factory (FNMT).
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 1999, the modifications of the budget credits authorized in this Law will be subject to the following rules:
First. The amendments to the budget appropriations shall be in accordance with the provisions of this Law, and to 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', they shall be communicated by the Ministry of Economy and Finance to the Ministry of Public Administrations 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", resulting from the authorisation contained in Article 4 (4) 10.1 of this Act, or when 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.
Effective during 1999, 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 previous years.
Article 10. Specific powers with regard to budgetary changes.
One. With exclusive validity in 1999, the Minister for Economic Affairs and Finance is responsible for the following specific responsibilities for budgetary changes:
1. To carry out the additions referred to in Article 11 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, included in the same or different function, corresponding to services of different budgetary sections, where necessary in the light of the conventions, protocols and other instruments of collaboration between the various ministerial departments, other State bodies 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.
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 in 1999, the Minister of Defence is responsible for the following specific powers 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 per revenue from supplies of duly authorised food, fuel or food supplies.
2. Authorize the credit transfers to be made in the budget of the Management of Infrastructure and Equipment of Defense, to send funds to the State to cover operational needs of the Armed Forces, even with creating new concepts.
Three. With exclusive validity in 1999, it is up to 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 text of the General Budget Law as a result of the concerning the additional twenty-second provision of the recast text of the General Law on Social Security, adopted by Royal Decree-Law 1/1994 of 20 June.
They may also generate credit, by agreement from the Minister of Health and Consumer Affairs, on 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 which were required in the expenditure budget of that Entity.
In any case, once the budgetary changes referred to in the previous paragraph have been authorised, they shall be forwarded to the Ministry of Economy and Finance, the Directorate-General for Budgets, for their knowledge.
Four. 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.
Five. 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. All appropriations committed in 1999 from the State budget and relating to non-financial operations, excluding those attributable to extraordinary credits and credit supplements approved by the Cortes, to credits generated or extended as a result of prior income or for financial expenses for the exchange of public debt, they will not be able to exceed the total amount of the credits initially approved to deal with these operations in the State Budget.
The government will forward to the Congress of Deputies and the Senate information on the credit extensions to be agreed during the 1999 financial year, identifying the loans affected, their amount and the purpose of the loans.
Two. Article 73 of the recast text of the General Budget Law, adopted by Royal Legislative Decree 1091/1988 of 23 September
, is suspended for the financial year 1999.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 1999, except for the following exceptions:
The items referred to in Article 10 "Specific powers in respect of budgetary changes", other than those provided for in paragraph 2.
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 Equipment of Defense to enable the State of funds to meet the operational needs of the Armed Forces.
Four. The Government shall carry out, on a regular basis, the monitoring of the provisions of point one of this Article as well as the rights and obligations recognised by non-financial operations under the State Budget for the purposes of ensure the achievement of the deficit initially provided for in this Law, by adopting, where appropriate, non-availability of appropriations which are necessary for this purpose.
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 for an amount of 3,917,846,081 thousands of pesetas and one for capital operations amounting to 65,341,324 thousands of pesetas, and any other income affected to that entity by an estimated amount of 63,289,794 thousands of pesetas.
Two. The State contributes to the Social Security system 16,288,000 thousands of pesetas to pay for the financing of the allowances for the minimum pensions of this system.
Three. In order to achieve the budgetary balance of social security in 1999, the State grants it a loan that imports 88,100,000 pesetas. The said loan shall not bear interest, and its cancellation shall take place within a maximum period of 10 years from 2000.
Four. In 1999, the State may grant a loan without interest to the Social Security Fund up to a maximum of 210,000,000 000 pesetas to cover the cash flows which, during that period, may be produced by difference between the accrued and collected in the year.
The amount of this loan will be adapted to the monthly needs of the General Treasury of Social Security, which during January 1999 will present to the Ministry of Economy and Finance its forecast of monetary, for the corresponding authorization of the fund-book plan.
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 for the year 1999 is set out in Annex IV to this Law.
On a provisional basis and until such time as the composition and form of financing of the training cycles of the Middle Grade are regulated, as from 1 January 1999, they will be financed according to the modules established in Annex IV to this Law. However, in the case of medium-grade training courses which do not have an economic module defined in that Annex, they shall be subject to the first degree of vocational training.
Given the experimental nature of the implementation in the concerted centres of First Degree Vocational Training of the Social Guarantee Programmes, each educational administration will determine the amount to be financed, provided that it does not exceed the economic module set out in Annex IV for the first degree vocational training centres.
Provisionally, and until the financing of the higher education courses is regulated, these will be financed according to the economic modules of the Second Degree Professional Training.
Also, and on a transitional basis, the Unified Unified Baccalaureate, Course of University Orientation and the teaching of Baccalaureate established in Organic Law 1/1990, of October 3, of Ordination General of the Educational System, shall be financed in accordance with the economic module set out in Annex IV to this Law, depending on the available budget.
The Autonomous Communities in full exercise of educational competence may adapt the modules set out in the 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 1999, 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 have been effective since 1 January 1999. The component of the module for "Other expenditure" shall take effect from 1 January 1999.
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 to the agreed centres, which shall be justified by their implementation at the end of each school year.
Two. Institutions which have implemented the first and second cycle of compulsory secondary education shall be provided with the funding of the educational guidance services referred to in the additional third paragraph of the Organic Law. 1/1990, of 3 October, of General Management 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 amounts to be received from the students as a supplement to the one from the public funds allocated to the scheme of special concerts, subscribed for teaching of non-compulsory levels, and in exclusive of regulated education, are as follows:
Second-degree vocational training, higher education courses, Unified and multi-purpose secondary school LOGSE, 3,000 pesetas per month for ten months, in the period from 1 January to 31 of December 1999.
The funding obtained by the centres, as a result of the collection of these sums, will be complementary to that paid directly by the administration for the financing of the "Other expenditure". The amount paid by the Administration may not be less than the amount resulting from the mining of 600,000 pesetas the amount corresponding to the "Other expenditure" component of the economic modules set out in Annex IV to this Law. competent educational administrations to establish the necessary regulation in this respect.
Four. The educational administrations are empowered to establish the relations professor/unit agreed, appropriate to impart the curriculum in force at each level of the concert, calculated on the basis of days of teacher with twenty-five hours weekly lessons; therefore, the Administration shall not assume the remuneration increases, the hourly reductions, or any other circumstances leading to exceeding the requirements of the economic modules in Annex IV.
Five. 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.
Six. The special education centres of special education will be provided with assistance to finance the transport of multi-efficient pupils with motor disabilities who have serious difficulties in posting and require transport. adapted. The annual amount of the aid shall be 175,000 pesetas per pupil.
The corresponding amount will be paid monthly to the special centres of Special Education, depending on the number of students with characteristics reflected in the previous paragraph, which are schooled at the beginning of each year. School year, and in accordance with budget availabilities.
Article 14. Authorisation of the staff costs of the Universities of competence of the General Administration of the State.
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 teaching staff are authorized and not teacher and faculty member of the Universities of Competition of the General Administration of the State for 1999 for the amounts detailed in Annex V of this Law.
CHAPTER II
From the Budget Management of Health
Article 15. Credit transfers from the National Institute of Health.
One. With exclusive validity for 1999, credit transfers from the INHEALTH Budget will be subject to the following system of distribution of powers:
(a) Correspond to the Director-General for Budgets and INHEALTH Investments to authorize credit transfers between budget headings included in the same group of programmes and chapter, provided that they do not affect the (a) credit for protocolary and representative staff or services, 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) Corresponding to the Minister for Economic and Financial Affairs to authorise transfers whose powers of resolution exceed the powers conferred on the Minister for Health and Consumer Affairs and the Director-General for Budgets and Investments of INHEALTH.
Two. In any event, once the budgetary changes referred to in paragraphs (a) and (b) of this Article are authorised, they shall be forwarded to the Ministry of Economic Affairs and Finance (Directorate-General for Budgets) for their knowledge.
Article 16. Budgetary regime of foundations of a nature or public ownership.
With respect to entities created, or created as new forms of management of INHEALTH, it is available:
One. All the credit changes that the INHEALTH will make in its budget and that have an impact on the budgets of the foundations will have to be communicated, prior to their processing, to the Directorate General of the Budget of the Ministry of Economic Affairs and Finance, with a view to issuing the relevant report.
Two. Foundations may not make changes in their budget which involve credit transfers from budgetary chapters relating to capital operations to budgetary chapters relating to current operations. In addition, within current operations, those involving movement between Chapter I and the rest of them cannot be carried out, whether or not they represent an increase or a decrease in credit for that chapter.
Three. The remuneration changes relating to the staff of these institutions shall be communicated to the Directorate-General for Personnel and Budget Costs of the Ministry of Economic Affairs and Finance, as well as to the Ministry of Finance. Public Administrations. In any event, the wage bill for each financial year must be reported favourably, in the light of any increase in remuneration, by the administrative bodies.
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 must be communicated to the Directorate-General for Budgets of the Ministry of Economy and Finance with prior character.
Five. The Ministry of Health and Consumer Affairs shall report semi-annually to the Directorate-General for Budgets of the Ministry of Economy and Finance of the revenue from services provided by these entities.
Article 17. The National Institute of Health's budget-wide budget appropriations.
With an exclusive effect for the 1999 financial year, credits for the payment of pharmaceutical products from medical prescriptions of the National Health Institute's budget to those who are refers to Article 149.d) of the recast text of the General Budget Law.
Article 18. Credit generation in the National Institute of Health Budget.
Effective exclusively for 1999, the revenue from operations referred to in Article 71.1 (a) of the consolidated text of the consolidated text of the budget of the National Health Institute may generate credit in the statements of expenditure of the National Health Institute. General Budget Law as a result of income from agreements, aid or altruistic donations for the carrying out of research and teaching activities, the promotion of transplants, blood donations or other activities similar, which have occurred in the last month of the preceding financial year, provided that the The purpose of this revenue is not to be regulated by paragraph 3.3 of the second paragraph of the second paragraph of the recast text of the General Law on Social Security.
CHAPTER III
Other rules on budget management
Article 19. State Tax Administration Agency.
One. The percentage of participation in gross collection obtained in 1999 resulting from the acts of liquidation and management of tax or other administrative acts agreed or delivered by the State Tax Administration Agency shall be 18%. per 100.
Two. For the purposes of the fourth subparagraph of Article 103 (c) (b) of Law 31/1990 of 27 December 1990, the variation in the resources of the Agency resulting from the highest possible revenue from the collection initially Provided for in the General Budget of the State, it will be used through a credit generation, which will be authorized by the Minister of Economy and Finance, in the concept of expenditure " transfer to the State Administration of Tax Administration participation in the collection of winding-up acts, the amount of which shall be the result of apply the percentage pointed out 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 and the Bodies of the Autonomous Communities.
(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 and the Instituto de Crédito Oficial.
g) The Post and Telegraph business entity.
h) The Ente Público Radiotelevisión Española and its State Societies for the management of public service broadcasting and television and the Ente Público de la Red Technical Española de Televisión.
i) The Universities competence of the General Administration of the State.
(j) 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 intended to cover operating deficit.
(k) The business public entities referred to in Article 43 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State, the entities governed by public law in the Article 6 (b) of the General Budget Law and the rest of the state, regional and local public sector entities.
Two. With effect from 1 January 1999, the total remuneration of staff at the service of the public sector will not be able to increase overall by more than 1.8 per 100 compared with the year 1998, in terms of homogeneity for the two periods of comparison both in terms of staff numbers and the age of staff.
Agreements, agreements or covenants involving higher remuneration than those set out in this Article or in the rules that develop them shall be subject to appropriate adjustment, and shall not apply. otherwise the clauses that are opposed to it.
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. 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 1999 financial year shall expressly set out the criteria set out in this Article.
Article 21. Offer of public employment.
One. During 1999, the calls for new staff for the public sector, as 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 seats will be determined in accordance with the plans to cover the templates established by the Law. 14/1993, of 23 December, of Templates of the Armed Forces, and for the professionalization of the Armed Forces, nor to the Forces and Bodies of State Security, nor to those Autonomous Communities that are required to carry out the deployment of the Armed Forces. Autonomous Police personnel in their territory in relation to the coverage of the corresponding places.
Nor shall it be applicable to the staff of the Administration of Justice, for which it shall be determined in accordance with the provisions of Law 38/1988 of 28 December 1988, of Demarcation and of the Judicial Plant, or of Administrations public with educational competences for the development of the Organic Law 1/1990, of October 3, of General Ordination of the Educational System, in relation to the determination of the number of places for the access to the bodies of teaching officials.
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. The Government, with the limits established in the previous paragraph, may authorize, through the offer of public employment, prior favorable report of the Ministry of Economy and Finance, on a proposal from the Ministry of Public Administrations and the initiative of the departments or public bodies responsible for the matter, the call for vacancies of new income that refer to the staff of the Civil Administration of the State and its Autonomous Bodies, civil personnel of the Military administration and its autonomous bodies, personnel of the Social Security Administration, Statutory Staff of the Social Security, Staff of the Administration of Justice, Armed Forces and State Security Forces and Bodies, and staff of the public entities State Administration of Tax Administration, Security Council Nuclear, Data Protection Agency, and the Enterprise Public Entity "Post and Telegraph", as well as the posts or squares referred to in the last paragraph of paragraph one.
The Ministries of Public and Economic Administrations and Finance will be able to jointly authorize, within the criteria of limitation established on a general basis, the corresponding calls for vacancies public entities and public entities not mentioned above, whether or not they are pending adaptation, subject to the unique conditions which, according to the specific nature of such entities, are established in the Royal Decree approving the offer of public employment.
Three. During 1999, no new temporary staff, or the appointment of interim officials, shall be recruited in the field referred to in paragraph 2, except in exceptional cases and to cover urgent and non-deferred needs, with joint authorization from the Ministries of Public Administrations and the Economy and Finance.
Contracts to cover seasonal needs will automatically end when you beat your time limit.
Four. The hiring of permanent or temporary staff abroad under local law or, where appropriate, Spanish legislation, in the field referred to in paragraph 2, shall require the prior joint authorization of the Ministries of Public and Economic 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 authorities for the 1999 financial year 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 1999, 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 fixed and periodic supplementary allowances allocated to the posts it carries out, will increase by 1.8 per 100 compared to those set out in the for the financial year 1998, without prejudice, where appropriate, to the adequacy of the latter where it is necessary to ensure that those assigned to each job are linked to the content of particular technical difficulty, dedication, responsibility, danger or hardship.
b) The balance of the remaining additional remuneration will also have a growth of 1.8 per 100 compared to those set for the 1998 financial year, without prejudice to changes resulting from the change 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 increase of 1.8 per 100 predicted in the same.
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.
Article 23. State public sector workforce.
It will be understood by wage bill, for the purposes of this Law, the set of salary and extranalarial salaries and social action expenses, accrued during 1998 by the affected labor staff, with the limit of amounts reported favourably by the Ministry of Economy and 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 1999, the wage mass of the state public sector workforce will not be able to experience global growth of more than 1.8 per 100 compared to the one set for the 1998 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.
The above paragraph represents the maximum limit of the wage bill, the distribution and individual application of which will occur through collective bargaining.
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. From the salary mass thus obtained for 1999, all the remuneration of the labour staff resulting from the corresponding agreement and all those that are due throughout the year must be satisfied.
The indemnities or suplies of this staff, which shall be governed by their specific rules, shall not be able to experience growths higher than those which are generally established for the non-working staff of the Administration. the determination of the remuneration will be accommodated for the specific circumstances of each country for the employment staff abroad.
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 1999 of the High Charges covered by this number is fixed at the following amounts, without the right to extraordinary payments and referred to twelve monthly payments, without prejudice to the collection of 14 monthly payments. Remuneration for seniority which may correspond to them in accordance with the rules in force:
|
| Pesetas |
|---|---|
|
President |
12.552,564 |
|
Vice President | 11.798.148 |
|
11.074,968 | |
| State Council President | 11.074,968 |
|
President of the Economic and Social Council |
12.889,200 |
Two. The remuneration scheme for 1999 of the Secretaries of State, Deputy Secretaries, Directors-General and assimilated shall be the general rule for public servants of Group A in 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:
|
| S. E. and assimilated | Subsec and assimilated | D. G. and assimilated | ||
|---|---|---|---|---|---|
| 1.896.300 | 1.896.300 |
3.266.412 | |||
| 3.266.412 | 3.266.412 | 3.266.412 | 3.266.412 | 2.090.496 | |
|
-on specific | 4.918.140 | 4.306.344 | 3,438,000 |
Three. All the High Charges 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 addition of productivity which, if necessary, 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 Article 26.ano.E) of this Law.
Four. The remuneration of the Permanent Directors and of the Secretary-General of the State Council shall in 1999 be the same as those laid down for the Secretaries of State in number two of this Article.
Within the appropriations established for this purpose, the President of the State Council may assign additional productivity to the Permanent Directors and Secretary General of the Council, in accordance with the provisions of the 26.ano.E) of this Law.
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 in the course of the year 1999, by the Minister for Economic Affairs and Finance, on a proposal from the holder of the Department to which they are attached, within the criteria of the remuneration increases laid down in Article 22 of the Law.
Article 25. Remuneration of the High Charges of the Constitutional Bodies.
The remuneration for 1999 of the High Charges covered by this Article is set out in the following amounts:
One. General Council of the Judiciary.
1. President of the Supreme Court and the General Council of the Judiciary:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 4.289.936 | |
|
Other remunerations (to be paid in 12 monthly payments) | 15.732.336 | |
| Total | 20.022.272 |
2. Members of the General Council of the Judiciary:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 4.289.936 | |
|
Other remunerations (to be paid in 12 monthly payments) | 12.780.336 | |
| Total | 17.070.272 |
3. General Secretary of the General Council of the Judiciary:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 4.064.172 | |
|
Other remunerations (to be paid in 12 monthly) | 12.428.508 | |
| Total | 16,492,680 |
4. In addition to the amounts referred to in the preceding paragraphs, the High Charges referred to above shall receive the remuneration for seniority which may correspond to them in accordance with the rules in force and those resulting from the Council's agreements. General of the Judicial Power in terms of adequacy by this very concept.
Two. Constitutional Court.
1. President of the Constitutional Court:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 6.590.458 | |
|
Other remunerations (to be paid in 12 monthly) | 12.789.852 | |
| Total | 19.380.310 |
2. Vice-president of the Constitutional Court:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 6.590.458 | |
|
Other remunerations (to be paid in 12 monthly) | 11.947.176 | |
| Total | 18.537.634 |
3. Magistrate of the Constitutional Court:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 6.590.458 | |
|
Other remunerations (to be paid in 12 monthly) | 10.261,956 | |
| Total | 16.852.414 |
4. In addition to the amounts referred to in the preceding paragraphs, the High Charges referred to above shall receive the remuneration for seniority which may correspond to them in accordance with the rules in force and those resulting from the The Constitutional Court on adequacy for this same concept.
Three. Court of Auditors.
1. President of the Court of Auditors:
|
| Pesetas | |
|---|---|---|
|
Remuneration to be Percaged 14 equal mensualities ............... | 16.358.790 |
2. Section President:
|
| Pesetas | |
|---|---|---|
|
Remuneration to be Percaged 14 equal mensualities ............... | 16.358.790 |
3. Account Advisor:
|
| Pesetas | |
|---|---|---|
|
Remuneration to be Percaged 14 equal mensualities ............... | 16.358.790 |
4. In addition to the amounts referred to in the preceding paragraphs, the High Charges referred to above shall receive the remuneration for seniority which may correspond to them in accordance with the rules in force.
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 1999 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, according to the following amounts referred to in 12 monthly payments:
|
| Pay | Trienes | |
|---|---|---|---|
| A | 1.896.300 | 72,828 | |
| B | 1.609.440 | 58.260 | |
| C | 1.199.724 | 43,728 | |
| D | 980.988 | 29,208 | |
| E | 895.560 | 21.900 |
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 12 mensualities:
| Amount - Pesetas | ||
|---|---|---|
|
30 | 1.665.132 | |
|
29 | 1,493,604 | |
| 28 | 1,430.784 | |
| 27 | 1.367,952 | |
|
| 1.200.108 | |
| 25 | 1,064,760 | |
| 1,001,940 | ||
| 23 | 939.144 | |
| 22 | 876.300 | |
| 813.588 | ||
| 20 | 755.760 | |
| 19 | 717.132 | |
| 18 | 678.540 | |
| 17 | 639,924 | |
|
| 16 | 601,380 |
| 15 | 562.764 | |
| 524,184 | ||
| 13 | 485,568 | |
| 12 | 446,952 | |
| 11 | 408.396 | |
| 10 | 369.792 | |
| 350.520 | ||
| 8 | 331.164 | |
| 7 | 311.916 | |
| 6 | 292,596 | |
| 5 | 273.288 | |
| 4 | 244,380 | |
| 3 | 215.472 | |
| 2 | 186.528 | |
|
| 157,644 |
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 change 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 1,8 per 100 in respect of the one approved for the financial year 1998, without prejudice, where appropriate, to the provisions of 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. In accordance with Article 22 (2) (b) of this Law, the Ministry of Economic Affairs and Finance may amend the amount of the total appropriations for the service of the supplement to the productivity, the service rewards extraordinary and other performance incentives, 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.
The ministerial departments, in turn, will account for the individual amounts of such incentives to the Ministries of Economy and Finance and for Public Administrations, specifying the criteria for granting 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, and 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 where they are carried out by performing a job, provided that the latter is authorised to do so. application to career officials who perform similar jobs, unless such a supplement is linked to the status of a career official.
Article 27. Salaries of personnel of the Armed Forces.
One. In accordance with the provisions of Article 22 (1) of this Law, the remuneration to be paid in the year 1999 by the military personnel of a career who maintains a relationship of professional services of a permanent nature, as well as by the staff of the Clothing and Marineria category of professionals who have acquired the right to remain in the Armed Forces until the age of withdrawal according to the provisions of Law 17/1989, of July 19, regulatory of the Staff Regulations Professional Military, will be as follows:
(a) Basic remuneration corresponding to the equivalence group in which the corresponding employment is classified, in the amount established for State officials falling within the scope of the 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 fixed and periodic nature, which shall be increased by 1,8 per 100 in respect of those established in 1998, without prejudice, where appropriate, to the provisions of Article 22 (a) of the present Law.
c) The special dedication supplement, including the one corresponding to the continuing care referred to in the second provision of Royal Decree 1494/1991 of 11 October 1991, and the service bonuses extraordinary, the amounts of which shall be determined by the Ministry of Defence within the appropriations allocated specifically for these purposes.
As provided for in Article 22 (1) (b) of this Law and in the specific regulation of the remuneration of military personnel, the Minister for Economic Affairs and Finance may amend the amount of the appropriations allocated to provide incentives for performance to bring it into line with the number of staff assigned to each programme and to the extent to which the objectives are met.
In no case shall the amounts allocated by special dedication supplement or by extraordinary services 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, eight, 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, reward pensions, the amount of the special dedication supplement and continued care, as established in point 1 (c), and the family supplement referred to in Articles 4.4 and 8 and the additional provision of the Staff Regulations of the Armed Forces, approved by Royal Decree 1494/1991, of 11 October, all without prejudice to compliance with the provisions of the the single payroll of the University and the mechanisms of budgetary compensation referred to, respectively, paragraph 7 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, in accordance with the provisions of 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, of 2 August, all without prejudice to the continued receipt of pensions and allowances which be a consequence of the military rewards referred to in the final provision of Law 17/1989, of July 19, as well as the aid for costumes, in the same amount and conditions as the rest of the staff of the Armed Forces.
Four. The military personnel of employment who maintain a relationship of non-permanent professional services shall receive the basic remuneration, excluding trienes, corresponding to the equivalence group in which their military employment is classified, in the the amount laid down for State officials falling within the scope of Law No 30/1984 of 2 August and the additional remuneration corresponding to the respective employment, employment and, where appropriate, years of commitment, in accordance with the specific rules applicable to such staff.
Five. In 1999, the replacement soldiers will receive, during the service of the military service, the amount of 1,500 pesetas per month to meet their personal expenses.
Six. The provisions of this Article should be without prejudice to the specific regulation that for certain situations and personnel of the Armed Forces is established in the regulations in force.
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 1999 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 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 the personnel of the Civil Guard Corps.
Two. Supplementary remuneration of a fixed and periodic nature, which will be increased by 1,8 per 100 compared to those established in 1998, 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 of Measures for the Reform of the Function Public.
Three. Until the Government determines the remuneration of the students of the training centres of the Civil Guard, the pupils will receive their remuneration during the year 1999, in the same amounts established for 1998. increased by 1.8 per 100.
Article 29. Salaries of National Police Corps personnel.
According to the provisions of Article 22 of this Law, the remuneration to be paid in 1999 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 officers.
Two. Supplementary remuneration of a fixed nature and which will be increased by 1,8 per 100 compared to those established in 1998, 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. According to the provisions of Article 22 of this Law, the remuneration to be paid in 1999 by the members of the Judicial Branch, the officials of the Prosecutor's Office, and the staff at the service of the Administration of Justice will be the following:
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 64,511 pesetas.
2. The additional remuneration for such staff, which will be increased by 1.8 per 100 compared to those in force in 1998, 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 1 July of the Judicial Branch, which will experience an increase of 1.8 per 100 compared to those in force in the 1998, 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 1999 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:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 4.210.024 | |
|
Add-in (to be perceived in 12 mensualities) | 12.585.396 | |
| Total | 16.795.420 |
Those of the President of the National Court when not Magistrate of the Supreme Court:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 4.210.024 | |
|
Add-in (to be perceived in 12 mensualities) | 6.186,888 | |
| Total | 10.396.912 |
The Magistrates of the Supreme Court and the Presidents of Chambers in the National Court (Magistrates of the Supreme Court), in the following amounts:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 3.988.446 | |
|
Add-in (to be perceived in 12 mensualities) | 12.369.924 | |
| Total | 16.358.370 |
Those of the Presidents of the Chamber at the National Court when they are not Supreme Court Magistrates:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 3.988.446 | |
|
Add-in (to be perceived in 12 mensualities) | 5.971,416 | |
| Total | 9.959.862 |
2. The remuneration of the Attorney General of the State, in the amount of pesetas 11.074,968, to be paid in twelve monthly payments without the right to extraordinary payments.
Las del Teniente Fiscal del Tribunal Supremo, in the following amounts:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 4.210.024 | |
|
Add-in (to be perceived in 12 mensualities) | 2.585.396 | |
| Total | 16.795.420 |
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:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 3.988.446 | |
|
Add-in (to be perceived in 12 mensualities) | 12.585.396 | |
| Total | 16.573.842 |
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:
|
| Pesetas | |
|---|---|---|
|
(to be collected in 14 mensualities) | 3.988.446 | |
|
Add-in (to be perceived in 12 mensualities) | 12.369.924 | |
| Total | 16.358.370 |
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. The Court of Justice and the Court of Justice of the European Court of Justice and the Court of Justice of the European Union, the Court of Justice and the Court of Justice of the European Union, the Court of Justice and the Court of Justice of the Prosecutor's Office.
Article 31. Remuneration of the Social Security staff.
One. The remuneration to be paid in 1999 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 and continuing care supplements which, if any, are fixed to the staff concerned, will be increased by 1.8 per 100 compared to the one approved for the exercise of 1998, without prejudice, where appropriate, to the provisions of Article 22 (a) (a) of this Law.
The individual amount of the productivity supplement shall be determined in accordance with the criteria set out in Article 2, 3. (c) and the third transitional provision of Royal Decree-Law 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 1999, the amounts to be collected for the concepts of rewards, crosses, medals, and pensions of mutilation, will be increased by 1.8 per 100 over those recognized in 1998.
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 223/1994, of February 14, 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 1998 did not correspond to those established in general in Title III of Law 65/1997 of 30 December 1997, and do not apply them expressly in the same Title of this Law, they will continue to receive during the year 1999 the same remuneration with an increase of 1.8 per 100 on the amounts corresponding to the year 1998.
Two. In the General Administration of the State and its autonomous bodies, in the cases of an official subject to a remuneration scheme other than that corresponding to the post to which he is attached, the official of the State and its self-employed bodies receive the remuneration corresponding to the job which he carries out, subject to the appropriate assimilation of the basic remuneration which the Ministries of Economic and 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 business public entity Post and Telegraph may not pay salaries and salaries, for variable remuneration in respect of performance incentives, above the amounts for which this purpose is entered in its budget, except that there is a favourable prior report from the Ministry of Economy and 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 1999, a favourable report by the Ministries of Economy and Finance and Public Administrations will be required to determine or modify the remuneration conditions of the staff and non-official at the service. from:
a) The General Administration of the State and its Autonomous Bodies.
(b) The Management Entities and Common Services of Social Security.
c) The Post and Telegraph business public entity.
d) The public body Radiotelevisión Española and its state societies and the public body of the Spanish Television Network.
e) The Universities competence of the General Administration of the State.
(f) Business public entities, public law entities provided for in Article 6.1.b) of the General Budget Law and the rest of the public authorities, under the conditions and procedures which the effect of establish by the Inter-Ministerial Committee on Remuneration, taking into account the specific characteristics of those.
The report referred to in this Article, with the exception of (f), shall be issued by the procedure and with the scope provided for in the following paragraphs.
Two. Prior to the beginning of the negotiations for collective agreements or agreements to be concluded in 1999, the Ministry of Economy and Finance will have to request the corresponding authorization of the wage bill, which will quantify the (a) maximum of the obligations which may be incurred as a result of such pacts, contributing to the effect of the certification of salary remuneration paid and payable in 1998.
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 shall be communicated to the Ministry of Economy and Finance. and accrued during 1998.
For the purposes of determining the remuneration of newly created jobs, the report referred to in paragraph 1 of this Article shall be sufficient.
Three. For the purposes of the preceding paragraphs, the following actions shall be understood as determining or modifying the remuneration of non-official staff:
(a) 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.
b) Application of sector-wide collective agreements, as well as their reviews and accessions or extensions to them.
(c) Fixing of remuneration by individual contract, whether fixed or contracted staff for a given time, when they are not regulated in whole or in part by collective agreement.
d) Grant of any kind of unilateral wage improvements, individually or collectively, even if they are derived from the extensive application of the remuneration regime of public servants.
e) Determination of the remuneration for staff engaged abroad.
In the report referred to in paragraph 1 of this article, the Ministries of Economy and Finance and of Public Administrations shall determine the remuneration corresponding to the specific circumstances of each country, according to referred to in Article 23 of this Law.
Four. In order to issue the report referred to in paragraph 1 of this Article, the departments, agencies and entities shall forward to the Ministries of Economic and 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 economic aspects.
Five. The report shall be evacuated within a maximum of 15 days from the date of receipt of the project and its assessment, and shall cover all the extremes resulting from direct or indirect consequences in respect of the public expenditure, both for the year 1999 and for future financial years, and in particular as regards the determination of the corresponding wage bill and the control of its growth, without prejudice to Article 23 of the Law.
Six. 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
Seven. Expenditure arising from the application of the remuneration for 1999 may not be authorised without the fulfilment of the requirements laid down in this Article.
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 1999, under the respective investment credits, temporary staff hiring for the implementation of the 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 1999.
Four. Contracts shall be informed, prior to their formalisation, by the Legal Service of the Department, body or entity which shall, in particular, decide on the mode of procurement used and the observance of the terms of the contract. the contract 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 Bodies, with industrial, commercial, financial or analogous activities, and in public enterprise entities, this procurement will require a favorable report from the relevant
Financial Controller, which will deal with the non-availability of credit in the budgetary concept for the recruitment of eventual staff in the relevant chapter. In case of disagreement with the issued report, the autonomous body or the business public entity may raise the file to the Ministry of Economy and 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 Title I 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, by the staff referred to in Article 3 (1) (a), (b) and (e) of the same legal text, the regulatory assets listed below shall be taken into account for 1999, in accordance with the rules contained in each of the one of the respective paragraphs of Article 30 of that standard:
(a) For the staff included in the assumptions of Article 30 (2) of the recast of the Law on Passive Classes of the State:
|
| Regulatory Haber - Pesetas/ |
|---|---|
| A | 4.643,836 |
| B | 3.654,816 |
| C |
|
|
| |
| D | |
| 1.893.384 |
(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
| Regulatory Haber - Pesetas/ | ||
|---|---|---|
| 10 | 4.643,836 | |
|
8 | 3.654,816 |
|
|
6 | 4 |
|
| 3 |
4 |
1.893.384 |
Administration of Justice
| regulator - Pesetas/year |
||
|---|---|---|
| 4.75 | 4.643,836 | |
|
| 4.643,836 | |
| 4.00 |
| |
| 3.25 | ||
| 4.643,836 | ||
| 3.00 | 4.643,836 | |
| 2.50 | 4.643,836 | |
| 2.25 | 3.654,816 | |
| 2.00 | 3.200.385 | |
|
| 2.220.771 | |
| 1.25 | 1.893.384 |
Constitutional Court
|
| Regulatory Haber - Pesetas/ |
|---|---|
|
Secretary General | 4.643,836 |
|
Centro_table_body " >4.643,836 | |
| 4.643.836 |
General Courts
|
| Regulatory Haber - Pesetas/ |
|---|---|
|
librarians | 4.643,836 |
| of Optional Advisors | 4.643.836 |
|
Of Redactors, Taquigraphs, and Stenotirinks | 4.643,836 |
| Administrative Technician | 4.643,836 |
|
Administrative Auxiliary |
2.806.963 |
| Ujieres | 2.220.771 |
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 1999, take into account the regulatory bases that result from the application of the following rules:
(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
| Grade | Special Grade | Amount by concept salary and grade in annual computation - Pesetas | |||
|---|---|---|---|---|---|
| 10 (5, 5) | 8 | - | 3.113.113 | ||
|
(5, 5) | 7 | - | 3,027,555 | ||
| 10 (5, 5) | 6 | - | 2.942,000 | ||
| 10 (5, 5) | 3 | - | 2.685.325 | ||
|
5 | 2.641,637 | ||||
| 10 | 4 | - |
2.556.082 | ||
|
10 | 3 | - |
|
| - |
- |
| - Centro_table_body " >2.384.963 | |||||
| 10 | 1 | - | 2.299.406 | ||
| 8 |
|
2.221,411 | |||
| 8 | 5 | - | - | - | |
|
8 | 4 | - | 2.084.542 | ||
| 8 | 3 | - | 2.016.107 | ||
|
2 | 2 | 1.947,672 |
| 1 | 1.879.236 |
| 6 | 5 | - | 1.692.310 | ||
|
| 4 | ||||
| - | 1.589.689 | ||||
|
2 | - |
| |||
| (12 per 100) |
| 1 | - |
| |
| - Centro_table_body " >1.487.067 | |||||
| 4 | 3 | - | 1.252.227 | ||
| 4 | 2 | (24 per 100) | (24 per 100 | 4 |
| - | - Centro_table_body " >1.218.011 |
| 4 | 1 | (12 per 100) |
|
| - | - |
| - Centro_table_body " >1.183.795 | |||||
| 3 | 3 | - | 1.081.210 | ||
| 3 | 2 | - | 1,055,552 | ||
| 3 | 1 | - | - |
Administration of Justice
| Annual compute pay amount - 4.75 | |
|---|---|
| 5.083,800 | |
|
|
4,816.232 |
| 4.00 |
| 3.745.956 |
| 3.478.390 | |
| 3.00 | 3.210.820 |
| 2.50 | 2.675,684 |
| 2.25 | 2.408.117 |
| 2.00 | 2.140.547 |
|
| 1.605.410 |
| 1.25 | 1.337.841 |
Constitutional Court
| Body | Amount by concept annual compute salary - Pesetas |
|---|---|
|
Secretary General | 4,816.232 |
| Latrines | 4.281.095 |
| Manager | 4.281.095 |
General Courts
| Body | Pay and grade amount by concept in computation Yearly - Pesetas |
|---|---|
| Of Letrates | 2.801,711 |
| library_table |
2.801,711 |
|
2.801,711 | |
| 2.572.852 | |
|
Administrative Technician | 2.572.852 |
|
1.549.462 | |
| Ujieres | 1.225.645 |
(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, taking into account, where appropriate, the rates of proportionality or multipliers assigned to them in the tables following:
Civil and Military Administration of the State
| Triennium Unit Value in Annual Computation - Pesetas | |
|---|---|
| 10 | 100.569 |
|
8 | 80,456 |
| 6 |
60.341 |
|
4 | 40,228 |
|
3 | 30,173 |
Administration of Justice
| Multiplicators for Triennial Effects | Annual Computational Triennium Unit Value - Pesetas |
|---|---|
|
| 187.295 |
|
|
173,919 |
| 3.00 | 160.541 |
|
2.50 | 133,781 |
| 2.25 | 120.569 |
| 2.00 | 107.027 |
|
| 80,270 |
| 1.25 | 66,893 |
Constitutional Court
|
| Triennium Unit Value in Annual Computation - Pesetas |
|---|---|
|
Secretary General | 187.295 |
|
| 187.295 |
| Manager | 187.295 |
General Courts
|
| Triennium Unit Value in Annual Computation -
Pesetas | |
|---|---|---|
|
114.557 | ||
| Archivists-Librarians | 114.557 | |
|
114.557 | ||
|
Redactors, Taquigraphs, and Stenotirinks | 114.557 | |
| Administrative Technician | 114.557 | |
| Auxiliary Administrative | 68.736 | |
|
| 45.823 |
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 1999.
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 1999 than the minimum amount 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 from 9,460 pesetas 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 1999 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 pesetas 573,832, 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 1,547,617 pesetas, covering 12 monthly payments, the amount of each of the two extraordinary items of the same amount as the ordinary monthly allowance for these items.
(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 7,200 pesetas 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 1999 than that laid down as a minimum 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 1999 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 pesetas 1,083,331, referred to in 12 monthly payments.
(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. The 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 1999 in the amount to be applied by the percentages. For each degree of incapacity to the amount of pesetas 687,525, referred to 12 monthly payments.
Five. The amount for 1999 of the pensions caused under Title II of Law 37/1984 of 22 October on the recognition of rights and services provided to those during the Civil War who were part of the Armed Forces and Public Order 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 2 (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 1999, the amount of Social Security retirement and invalidity pensions, in their non-contributory mode, will be set at 531.370 full annual pesetas.
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 295,389 pesetas per month during 1999, without prejudice to any extraordinary payments which may be payable to the 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 pesetas 4.135,446 is not exceeded during 1999.
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.
To this end, the total amount of each public pension in question shall be determined in the first place and, if the sum of all of them exceeds the monthly pesetas of 295,389, they shall be reduced in proportion 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, of Fiscal, Administrative and Social Order Measures, the minoring 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, until the amount exceeding the legal limit is absorbed.
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 1999:
(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 1999
Article 41. Revaluation and modification of public pension values for 1999.
One. The State's Passive Classes ' pensions, with the exception of the exceptions contained in the following Articles of this Chapter and which apply to them, will be increased by 1.8 per 100 in 1999, 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 legislation of the Civil War.
Two. The pensions paid by the Social Security system, in their contributory form, will be increased by 1.8 per 100 in 1999, 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 were to be received by 31 December 1998, shall be fixed in 1999 in 531.370 full-year pesetas.
Four. In accordance with the provisions of the fifth additional provision of Law 74/1980 of 29 December 1980 on the General Budget of the State for 1981, and the additional twenty-first provision of Law 50/1984 of 30 December 1984 on Budgets General of the State for 1985, the pensions of the Mutualities integrated into the Special Fund of the General Mutuality of Civil Servants of the State, when they would have been caused after 31 December 1993, will experience the 1 In January 1999 a reduction was made in respect of the amounts received on 31 December 1998 from 20 per cent. 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 Organization, 31 December 1977-and the one corresponding to 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 1999 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 1998, with the exception of the exceptions contained in the following Articles of this Chapter expressly applicable.
Article 42. Non-revalorizable pensions during 1999.
One. In 1999, 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 amount of which is monthly, plus, if applicable, the total monthly amount of the other public pensions received by the holder, exceeds 295,389 pesetas in the monthly calculation, 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) Pensions of Passive Classes recognized in favour of State-holders and caused prior to 1 January 1985, with the exception of those whose holder only received such a 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 the age of 21 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 the Mutualities integrated into the Special Fund of the General Mutual Fund of Civil Servants of the State which, by 31 December 1998, have already reached the amounts corresponding to 31 December 1998. 1973.
Two. In the case of Mutual, Montepios or Social Welfare Entities of any kind that integrate personnel belonging to companies or companies with majority participation of the State, Autonomous Communities, local or regional corporations 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 public pension revaluation for 1999.
One. The amount of the revaluation for 1999 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 4,135,446 pesetas.
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 shall be equal to the amount of the same proportion as that in which the pension or pension is borne by the institution or entity concerned with the total pension scheme of 4,135,446 pesetas per year. the public receiving the holder.
The referred limit (L) will be obtained by applying the following formula:
L = (P/T) × 4,135,446 pesetas annually
"P" is the total annual theoretical value reached at 31 December 1998 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 Mutualities of Officials included in Article 37 (c) of Law 4/1990, of 29 June, In the case of the Court of Justice of the European Communities, the Court of Justice of the European Communities, in accordance with the wording of Article 97 of Law 13/1996 of 30 December 1996, does not provide for any of the institutions referred to in paragraph 2 of this Article. 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 year 1999, income from work or capital in excess of EUR 837,635 pesetas, 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 income of 822.824 pesetas per year during 1998 shall be presumed to be present. 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 will be equated to work 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.
Two. The recognition of economic supplements which are carried out in 1999 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 1999, the minimum amounts of the pension of Passive Classes are fixed, in annual computation, in the following amounts:
Add-ons for minimums
| Class | Amount | ||
|---|---|---|---|
|
With Spouse to charge | No spouse in | ||
|
or retirement pension | 67,050 ptas ./mes 938,700 ptas ./year | 56,990 ptas ./mes 797,860 ptas ./year. | |
|
's pension. | 56,990 ptas ./mes 797,860 ptas ./year | ||
|
pension other than the widower, where N is the number of pension or pension beneficiaries. |
(797,860 ptas ./year)/N | ||
Four. The economic supplements referred to in the preceding paragraphs shall not apply to pensions recognised under the special legislation arising from the 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 1999.
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 for pensioners in the social security system in their contributory form which they do not receive. Capital income or personal work or which, in receipt of them, does not exceed 837,635 pesetas 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 837,635 pesetas, plus the amount in annual calculation of the minimum amount fixed for the pension class which is treat. In this case, the supplement for minima shall consist of the difference between the amounts of the two sums, provided that this difference does not determine for the person concerned a joint monthly pension and supplement in amount higher than that of the minimum amount of pension corresponding to monthly terms.
To the sole guarantee effects of allowances for minimums, public pensions that are not in charge of any of the basic public welfare schemes will be equated to work income.
Two. The requirements set out in the preceding number shall be presumed to be met where the person concerned has received an income of 822.824 pesetas during 1998. This presumption may be destroyed, where appropriate, by evidence obtained by the Administration.
Three. For the purposes of paragraph 1 of this Article, the pensioners of social security in their contributory form, who are recognised as being in addition to minimum and who have received income from capital or personal work during 1998 In excess of the pesetas 822,824, they shall be obliged to submit by 1 March 1999 an express declaration of the amount of such income. 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 1999, the minimum amounts of pensions in the social security system, in their contributory form, are fixed, in annual calculation, in the form of pension and concurrent requirements in the holder, in the following amounts:
| Class | |||
|---|---|---|---|
| With spouse in charge - Pesetas/year | No spouse in charge - Pesetas/year | ||
| Retirement |
|
| |
| Headline with sixty-five years | 938,700 |
797,860 | |
|
less than sixty-five years | 821,660 | 696.290 | |
| Permanent Incapacity |
|
| |
| Invalidity with 50 per 100 increment | 1.408.050 | 1.196.790 | |
| Absolute | 938,700 | 797,860 | |
| Total: holder with sixty-five years | 938,700 | 797,860 | |
|
of the work accident regime: holder with sixty-five years |
938,700 | 797,860 | |
| Width |
|
| |
|
with sixty-five years | - | 797,860 | |
|
Titling between sixty-sixty-five years |
- | 696.290 | |
|
with less than sixty years | - |
5331.370 | |
|
with less than sixty years with family loads | - | 636.720 | |
|
| Orfad |
|
|
|
By payee | - | 236.040 | |
|
In the absolute orphanage, the minimum will be incremented in 531.370 pesetas, distributed, if any, among the beneficiaries. |
|
| |
| Family |
|
| |
|
By payee | - | 236.040 | |
| no pensioner widow or orphan exists: |
|
| |
| A single payee, with sixty and five years | - | 607.950 | |
| A single beneficiary, less than sixty-five years |
- | 5331.370 | |
| Multiple Payees: The minimum assigned to each will be increased by the amount that will result from prorating 295,330 pesetas between the number of beneficiaries. |
|
| |
|
Invalidity and Long Illness Allowance | 592,920 | 507.540 | |
CHAPTER V
Other public pension provisions
Article 46. Non-concurrent pensions of the Compulsory Old-age and Invalidity Insurance.
As of January 1, 1999, the amount of the pension of the Compulsory Insurance of Old Age and Invalidity, not concurrent with other public pensions, is fixed, in annual computation, in 570,500 pesetas.
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 on the Social Integration of the Disabled.
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 and Finance, with the limitation that the outstanding balance of the State's debt at 31 December 1999 will not exceed the corresponding balance as of 1 January 1999. more than 2,337,889,953 thousands of pesetas.
Two. This limit shall be effective at the end of the financial year and may be exceeded in the course of the financial year, subject to the approval of the Ministry of Economy and Finance, 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, and
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 authorised to enter into credit operations during 1999 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 Finance and to the Congress of Deputies and the Senate, and to the accounts opened by the Treasury in the Banco de España or other financial institutions to the Congress of the Deputies and the Senate.
The public bodies that are responsible for the management of government debt expenses or assumed by the State, even if it is only the financial burden, will refer to the Directorate General of the Treasury and Policy Financial Ministry of Economy and Finance the following information: monthly, on the payments made in the preceding month; quarterly, on the debt situation the last day of the quarter, and at the beginning of each year, on the forecasting of financial expenses and redemptions 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 1999 financial year may not exceed 345,000 million pesetas. The amount of the guarantees to be provided on the basis of the refinancing or replacement of credit operations shall not be charged to that limit, in so far as they involve the cancellation of guarantees previously granted.
Two. Within the total referred to in the preceding paragraph, the following maximum limits for State guarantees shall apply:
a) To the National Network of Spanish Railways, for a maximum amount of 30 billion pesetas.
b) A Radio Television Española for a maximum amount of 171,873 million pesetas.
(c) Within the total referred to in paragraph 1, the maximum limit of 6.5 billion pesetas 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 11 March, 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 construed as referring to the principal of the credit operations covered by the guarantee, extending the same to their financial charges.
Article 51. Avales of public entities and state commercial companies.
One. The State Company of Industrial Participations is authorised to provide guarantees in the financial year 1999, in respect of credit operations involving commercial companies in the capital of which it is directly or indirectly involved, up to a maximum limit of 100 billion pesetas.
Two. The public enterprise Ports of the State will be able to authorize to the Harbour Authority of Barcelona the concession of guarantees during the exercise of 1999 in favor of the society "International Trade Center Barcelona, Company Anonymous", with a limit maximum of 2 billion pesetas.
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 amount, during the 1999 financial year of 300 billion pesetas, in order to guarantee fixed income securities issued by the Fund for the Entitlement of Assets constituted under the agreements the Ministry of Economy and Finance and the Management of Funds of the Funds for the Titling of Assets registered with the National Securities Market Commission, with the aim of improving the financing of the business productive activity.
Two. The granting of the endorsements referred to in the previous paragraph must be agreed by the Ministry of Economy and Finance, when the fund is set up and after processing the required file.
Three. 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.
Four. The Minister for Economic Affairs and Finance 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 Institute of Official Credit and Provision Fund.
One. In 1999, the State will reimburse the Institute for Official Credit, both 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. Export Stimulus Financial (s), such as the management costs of such operations in which it has incurred.
The revenue deposited at the Instituto de Crédito Oficial during the year 1999, by application of the provisions of 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 15.23.762B.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 financing institution participating in the agreement. If there are positive balances in favour of the Official Credit Institute at 31 December 1999, they will be entered into the Treasury.
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 1999, amounts to 80 billion pesetas.
Four. Under the resources of the State loan referred to in the fourth paragraph of the number one of the Agreement of the Council of Ministers of 11 December 1987, the Council of Ministers, in the event of the existing balance being exhausted at 31 December 1998 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 1999 and with justification of new needs, to provide the Fund up to a limit of 25 billion pesetas.
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 paragraph of Article 118 (6) of Law 66/1997 of 30 December 1997 on Fiscal, Administrative and Social Order Measures.
Article 56. Development Aid Fund.
The allocation of the Development Assistance Fund will be increased in 1999 by 80 billion pesetas, which will be used for the purposes set out in Article 118 (1) and (3) of Law 66/1997 of 30 December 1997. Tax, Administrative and Social Order, as amended by Article 104 of Law 50/1998 of 30 December 1998, of Fiscal, Administrative and Social Order Measures.
The Council of Ministers will be able to approve operations from the Development Assistance Fund for an amount of up to 80 billion pesetas throughout 1999. It is expressly excluded from this limitation the refinancing operations of loans granted prior to 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 grant to the Fund for the granting of micro-credits as referred to in Article 105 of Law 50/1998 of 30 December, of Fiscal, Administrative and Social Order Measures, will amount in 1999 to 12 billion pesetas and shall be for the purposes referred to in paragraph 3 of that Article.
The Council of Ministers may authorize operations from the Fund for up to 12 billion pesetas in the course of 1999.
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 the Law on the Income Tax of the Physical Persons, for the transmissions of immovable property not affected by economic activities carried out during 1999, the coefficients of The acquisition value update shall be as follows:
| Year | Coefficient |
|---|---|
|
1994 and earlier | 1.038 |
| 1995 | 1.097 |
|
1996 | 1.059 |
| 1997 | 1,038 |
| 1998 | 1,018 |
|
1999 | 1 |
However, when the investments were made on 31 December 1994, the coefficient 1.097 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 affected by economic activities shall be those provided for in the Company Tax in accordance with Article 59 (1) of the Treaty. this Act.
Three. In the case of updated assets as provided for in Article 5 of Royal Decree-Law 7/1996 of 7 June, the following rules shall apply:
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. Company Tax
Article 59. Monetary correction coefficient.
One. With regard to the tax periods to be initiated during 1999, the coefficients provided for in Article 15.11a) of Law 43/1995 of 27 December 1995 on the corporate tax, in the light of the acquisition of the assets transmitted, shall be as follows:
|
| Coefficient | |
|---|---|---|
|
1 January 1984 | 1,889 | |
| In exercise 1984 | 1,715 | |
| In Exercise 1985 | 1,584 | |
| In the 1986 exercise | 1,491 | |
|
In the 1987 exercise | 1,420 | |
|
In the 1988 exercise | 1,357 | |
| In the 1989 exercise | 1,298 | |
|
In the 1990 exercise |
1,247 | |
| In the 1991 exercise | 1,205 | |
| In the exercise 1992 | 1,178 | |
| In the exercise 1993 | 1,162 | |
| In exercise 1994 | 1,141 | |
| In the 1995 exercise | 1.096 | |
| In the 1996 exercise | 1,044 | |
| 1,020 | ||
|
In the exercise 1998 | 1,007 | |
|
In the 1999 exercise | 1,000 |
Two. The coefficients will be applied as follows:
(a) Over the period of acquisition 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 respect to the tax periods beginning in 1999, 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 (a) a split payment as provided for in paragraph 2 of that payment. 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 Value Added, has exceeded the amount of 1 billion pesetas during the 12 months prior to the date of the start of the tax periods in 1998.
Transparent companies will not be required to make fractional payments in respect of the tax base to be charged.
Section 3. Tax on Heritage
Article 61. Liquidable Base.
With effect from 1 January 1999, Article 28 (2) of Law 19/1991 of 6 June of the Heritage Tax will be worded as follows:
" Two. If the Autonomous Community has not regulated the exempt minimum referred to in the preceding paragraph or if the Autonomous Community has not taken on the responsibility of the Heritage Tax, the tax base shall be reduced by 17,300,000. pesetas. "
Article 62. Full quota.
With effect from 1 January 1999, Article 30 (2) of Law 19/1991 of 6 June of the Heritage Tax will be worded as follows:
" Two. If the Autonomous Community has not approved the scale referred to in the preceding paragraph, or if the latter has not taken on the responsibility of the Heritage Tax, the liquidable basis of the tax shall be taxed at the rates of the following scale:
| Full quota - Pesetas | Rest-base Rest - Up to pesetas | Applicable Type - Percentage |
|
|---|---|---|---|
| 0 | 0 | 27,262,000 | 0.2 |
|
27,262,000 | 54,524 | 27,262,000 | 0.3 |
| 54,524,000 | 136.310 | 54,524,000 | 0.5 |
|
109.048,000 | 408,930 | 109.048,000 | 0.9 |
|
218.096,000 | 1.390.362 | 218.096,000 | 1.3 |
| 436.192,000 | 4.225.610 | 436.192,000 | 1.7 |
| 872.384,000 | 11,640,874 | 872.384,000 | 2.1 |
| 1,744,768,000 | 29,960,938 | onwards | 2.5 " |
Article 63. Persons required to make a statement.
With effect from 1 January 1999, Article 37 of Law 19/1991 of 6 June of the Heritage Tax will be worded as follows:
" Article 37. Persons required to make a statement.
They are required to submit a statement:
(a) taxable persons subject to the personal obligation tax, where their taxable amount, determined in accordance with the rules governing the tax, is greater than 17,300,000 pesetas, or if not The value of their property or rights, determined in accordance with the rules of the tax, is greater than 100,000,000 pesetas.
(b) taxable persons subject to the actual duty tax, whichever is the value of their equity. "
Section 4. Tax on Successions and Donations
Article 64. Liquidable Base.
With effect from 1 January 1999, Article 20 (2) (a) of Law 29/1987 of 18 December 1987 on the Tax on Successions and Grants is amended as follows:
" a) The one that corresponds to those included in the following groups:
Group I: acquisitions by descendants and adoptees under the age of twenty-one years: 2,602,000 pesetas, plus 650,500 pesetas for each year less than twenty-one that has the causative cause, without the reduction being able to exceed 7,806,000 pesetas.
Group II: acquisitions by descendants and adoptees of twenty-one or more years, spouses, ascendants and adopters: 2.602,000 pesetas.
Group III: acquisitions by second and third degree collateral, ascending and descending by affinity: 1,303,000 pesetas.
Group IV: in acquisitions by fourth-grade collateral, more distant and foreign degrees, there will be no room for reduction.
In acquisitions by people with physical, mental or sensory disabilities, the reduction of 7.806,000 pesetas will be applied, in addition to those that could correspond to the degree of kinship with the causative.
For these purposes, persons with a disability entitled to a reduction shall be regarded as having the legal status of disabled persons with a degree of decrease of 33% or more, according to the scale to which they are refers to Article 148 of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June. "
Article 65. Rate.
With effect from 1 January 1999, Article 21 (2) of Law 29/1987 of 18 December of the Tax on Successions and Donations shall be worded as follows:
" 2. If the Autonomous Community has not approved the scale referred to in the preceding paragraph, or if the Autonomous Community has not assumed regulatory powers in respect of the Succession and Donation Tax or is not applicable to the taxable persons, the the Community's own rules, the liquidable basis shall be taxed at the rates indicated on the following scale:
| Liqueable quota - Pesetas | Rest-base Rest - Up to pesetas | Applicable Type - Percentage |
||
|---|---|---|---|---|
| 0 | 0 | 1.303,000 | 7.65 | |
|
1.303,000 | 99,680 | 1,303,000 | 8.50 | |
| 2.606,000 | 210.435 | 1.303,000 | 9.35 | |
| 332.265 | 1.303,000 | 10.20 | ||
| 5.212,000 | 465,171 | 1.303,000 | 11.05 | |
|
609.153 |
1.303,000 | 11.90 | ||
| 7.818,000 | 764,210 | 1,303,000 | 12.75 | |
| 9.121,000 | 930.342 | 1.303,000 | 13.60 | |
|
10.424,000 | 1.107.550 | 1.303,000 | 14.45 | |
| 11,727,000 | 1.295,834 | 1.303,000 | 15.30 | |
| 13.030,000 | 1.495.193 | 6.505,000 | 16.15 | |
| 19.535,000 | 2.545.750 | 6.505,000 | 18.70 | |
| 26.040,000 | 3.762.185 | 13.010,000 | 21.25 | |
|
39,050,000 | 6.526.810 | 26,000,000 | 25.50 | |
| 65,050,000 | 13.156,810 | 65,050,000 | 29.75 | |
| 130.100,000 | 32.509.185 | onwards | 34.00 " |
Article 66. Tax quota.
With effect from 1 January 1999, Article 22 (2) of Law 29/1987 of 18 December of the Tax on Successions and Donations shall be worded as follows:
" 2. If the Autonomous Community has not approved the coefficient or the amount of the tranches referred to in the preceding paragraph, or if the latter has not assumed any regulatory powers in respect of the Tax on Successions and Donations, or (a) applicable to taxable persons in the Community's own rules, whichever is the same as those set out below, established on the basis of the pre-existing assets of the taxpayer and the group, according to the degree of parentage, referred to in Article 20:
| Item groups 20 | |||
|---|---|---|---|
|
I and II | III | IV | |
|
0 to 65 |
1.0000 | 1,5882 | 2.0000 |
| more than 65 to 327 | 1.0500 | 1,6676 |
2.1000 |
|
more than 327 to 655 | 1.1000 | 1,7471 | 2.2000 |
|
than 655 | 1.2000 | 1.9059 | 2.4000 |
When the difference between the tax rate obtained by application of the corresponding multiplier coefficient and the one that would result from applying to the same quota integrates the lower immediate multiplier coefficient that the amount of the pre-existing assets taken into account for the liquidation and the maximum amount of the tranche of the pre-existing estate which would motivate the application of the said lower multiplying factor, shall be reduced by the amount of excess.
In the case of life insurance, the coefficient corresponding to the pre-existing patrimony of the beneficiary and the group in which, due to his or her kinship with the contractor, was framed, will be applied. In the case of collective or contracted insurance by the undertakings in favour of their employees, the coefficient corresponding to the beneficiary's pre-existing assets and the degree of parentage between the beneficiary and the insured person shall be determined.
If the successors in succession are not known, the ratio established for fourth-grade and foreign collateral shall be applied where the pre-existing assets exceed 655,000,000 pesetas, without prejudice to the return that proceeds once those are known. "
Section 5. Local Taxes
Article 67. Property tax.
One. With effect from 1 January 1999 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. of a rustic nature as an urban nature, by applying the coefficient 1.018. 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 1998.
(b) In the case of buildings which have undergone physical or legal alterations in accordance with the data obtained in the Catastro, without such variations having been effective, the said coefficient shall be applied on 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 that would have served as a basis for the fixing of the cadastral values of the rest of the goods buildings 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, dated November 27.
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.
Article 68. 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 Section 1, Section 1, Epip 659.4 is amended, which is worded as follows:
" Episode 659.4. Retail trade in books, newspapers, stationery and writing articles, and drawing and fine arts articles.
Municipal minimum quota of:
In populations of more than 500,000 inhabitants: 31,050 pesetas.
In populations of more than 100,000 to 500,000 inhabitants: 24,840 pesetas.
In populations of more than 40,000 to 100,000 inhabitants: 18,630 pesetas.
In populations of more than 10,000 to 40,000 inhabitants: 14,283 pesetas.
In the remaining populations: 10,350 pesetas.
Notes:
1. This item is entitled to retail sales of non-mechanical or electrical toys or electronic toys.
2. The so-called "press kiosks" are classified under this heading, with the understanding of the establishments which have as their main activity the retail trade of newspapers and periodicals, as well as of Traditional selling items in such kiosks, such as sweets, sweets, nuts, ice cream, public transport cards, for phone use and other similar, etc.
The taxable persons referred to in the preceding paragraph, on an ancillary basis and without payment of any additional fee, may sell retail on such kiosks and collections on such media as "cd-rom", magnetoscopic and magnetophonic, "compact-disc", etc. "
2. º Group 847 is created in Section 1. of the tax rates, with the following wording:
" Group 847. Comprehensive Post and Telecommunications Services.
National quota of 2,000,000 pesetas.
Notes:
1. This group comprises the provision of postal services, consisting of the collection, admission, classification, processing, course, transport, distribution and delivery of mail and postal items in all of its modalities; telegraph, telex, postal and telegraphic services, as well as any other services of a similar nature to the above.
2. It may be carried out without payment of any additional fee, the activity relating to the issue and distribution of postage stamps and other signs of postage.
3. The business public entity Post and Telegraphs will satisfy 50 per 100 of the indicated quota, for all the services referred to by this group. "
3. Section 1. Section 1. of the tax rates is amended, which is worded as follows:
" Episode 931.2. Teaching Basic Education: Primary Education and/or Compulsory Secondary Education, exclusively.
Fee of: 33,638 pesetas. "
4. Section 1. Section 1. of the tax rates, which is worded in the following terms:
" Episode 931.3. Teaching of Baccalaureate, University Orientation, Vocational Training and Training cycles of Middle Grade and Higher Grade Specific Vocational Training, exclusively.
Share of: 36.101 pesetas.
Note: this item empowers you to deliver Social Guarantee Programs. "
5. A note is created to Group 745 of Section 2. of the tax rates, with the following wording:
" Note: under the obligation to subscribe in the presence of the Trade Corridor the contracts which are the subject of intervention, the taxable persons registered in this group may have, without payment of any additional fee, Auxiliary dispatches in premises located in the different municipalities of their respective constituencies. "
6. º Section 1, Section 1, Section 1, Section 1, is amended as follows:
" Epipitia 751.1. Guard and custody of vehicles in covered garages and premises.
Share of:
Up to a limit of 350 square meters of area dedicated to this activity: 39,910 pesetas.
For every 50 square meters or fraction that exceeds the previous limit: 6,624 pesetas.
For the computation of the area dedicated to this activity all accesses, ramps, internal vials, as well as all spaces and accessories are deducted.
Note: These quotas do not authorize custody during the day of cars that are only kept for a few hours alternating with those that are essentially locked at night.
In case this custody mode is exercised, the quotas will be increased by 25 per 100. "
Two. The adjustment to the updating of the tax on economic activities carried out since 1 January 1996 by Royal Decree-Law 12/1995 of 28 December 1996 is formalized from the table of correction coefficients to be applied according to the amount and nature of the activity, as set out in point (e) of Rule 14 (1) (F) of the Instruction for the application of the tax rates set out in Annex II to Royal Decree No 1175/1990 of 28 September 1990, which is fixed as follows:
" Coefficient correctors to be applied according to the amount and nature of the activity:
|
Tramos - Pesetas | Section 1. ª: Divisions 1 to 7 and 9 Section 2. | Section 1.: Division 8. |
|---|---|---|
| 6.210 to 103,500 | 1.0 | |
|
From 103,501 to 207,000 | 1.5 | 0.5 |
|
207,000 to 517,500 | 2.0 | 1.0 |
|
517,501 to 1,035,000 | 2.5 | 1.5 |
|
1,035,000 | 3.0 | 2.0 " |
Three. 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, according to the cases, of the Royal Decree 243/1995, of 17 February, for which rules for the management of the Tax on Economic Activities are dictated and the delegation of competences in matter of censal management of the tax is regulated.
CHAPTER II
Indirect Taxes
Section 1. Tax on Heritage Transmissions and Documented Legal Acts
Article 69. Transmissions and re-ratings of titles and grits.
With effect from 1 January 1999, the scale attached to the first paragraph of Article 43 of the recast text of the Law on the Tax on Proprietary Transmissions and Legal Acts Documented, approved by the Royal Legislative Decree 1/1993, of 24 September, will be as follows:
| Scale | Direct Transmissions - Pesetas | Transmissions traversal - Pesetas | Rehabilitation and recognition of titles foreign - Pesetas |
|---|---|---|---|
|
1. º For each title with greatness | 349,000 |
869,000 | 2.085,000 |
|
2. º For each untitled greatness | 248,000 | 621,000 | 1.488,000 |
| 3. º For each title without greatness | 99,000 | 248,000 | 597,000 |
Section 2. Special Taxes
Article 70. Tax on Hydrocarbons.
With effect from 1 January 1999, the first paragraph of Article 50 (1) of Law 38/1992 of 28 December 1992 on Excise Duty shall be read as follows:
" Tarifa 1. ª:
Heading 1.1. Lead gasolines: 67,352 pesetas per 1,000 litres.
Heading 1.2.1. Unleaded gasolines of 97 I.O. or higher octane: 67,040 pesetas per 1,000 litres.
Heading 1.2.2. Other unleaded gasolines: 61,844 pesetas per 1,000 litres.
Heading 1.3. Gasoils for general use: 44,901 pesetas per 1,000 litres.
Heading 1.4. Gas oils usable as fuel in the uses provided for in Article 54 (2) and, in general, as fuel: 13,097 pesetas per 1,000 litres.
Heading 1.5. Fuel: 2,235 pesetas per tonne.
Heading 1.6. LPG for general use: 132,313 pesetas per tonne.
Heading 1.7. LPG usable as fuel in public service vehicles: 9,562 pesetas per tonne.
Heading 1.8. LPG intended for uses other than fuel: 1,227 pesetas per tonne.
Heading 1.9. Methane for general use: 2,800 pesetas per gigajoule.
Heading 1.10. Methane intended for uses other than fuel: 25.82 pesetas per gigajoule.
Heading 1.11. Kerosene for general use: 48,549 pesetas per 1,000 litres.
Heading 1.12. Kerosene intended for uses other than fuel: 24.051 pesetas per 1,000 litres. '
CHAPTER III
Other Tributes
Article 71. Fees and other benefits of a public nature.
One. For 1999, the rates of fixed amount of State Treasury rates are maintained in the amount payable for 1998 by Article 73 of Law 65/1997 of December 30, of the State Budget for 1998.
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, the third paragraph of Article 3 (4) of Royal Decree-Law 16/1977 of 25 February 1977 on the criminal, administrative and tax aspects of games of luck, gambling and gambling, it will be worded as follows:
" Article 3. Fourth. 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:
| Applicable type - Percentage | |
|---|---|
|
0 and 220,000,000 | 20 |
|
220,000,001 and 364,000,000 | 35 |
|
| |
| 45 | 45 |
Two. Fixed quotas: in the case of the operation of machines or automatic appliances suitable for the performance of the games, the quota shall be determined on the basis of the classification of the machines carried out by the Regulation of Recreational and Gambling Machines, approved by Royal Decree 2110/1998 of 2 October 1998, according to the following rules:
A) Type '' B '' or recreational with award machines:
a) Annual quota: 456,000 pesetas.
(b) In the case of machines or automatic type 'B' machines, in which two or more players can intervene simultaneously and provided that the game of each player is independent of that carried out by other players, 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: 929,000 pesetas, 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: 669,000 pesetas.
Three. Tax rates and fixed quotas may be amended in the Budget Laws.
Four. In case of modification of the maximum price of 25 pesetas authorized for the departure in machines of type "B" or recreational with prize, the tax quota of 456,000 pesetas of the tax rate on games of luck, send or chance will increase in 10,500 Pesetas for every five pesetas in which the new maximum authorized price exceeds 25.
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. "
TITLE VII
Of the territorial entities
CHAPTER I
Local Corporations
Article 72. Final settlement of the participation in State taxes of the years 1997 and 1998.
The final settlement of the participation in the State Tax for the financial year 1997 must be carried out in the terms of Articles 71.2 and 74.4 of Law 12/1996, of the General Budget of the State for 1997, in view of these effects, as a population of law resulting from the renewed and officially approved census or register by the Government and in force on 1 January 1997, contained in the 1991 census.
However, no local Corporation may, in respect of 1997, receive in gross terms a lower share of the deliveries to account made during that financial year. This guarantee shall be made exclusively on behalf of the State.
The definitive liquidation of the participation in State taxes for 1998 will be carried out in accordance with the provisions of Articles 74 and 75 of Law 65/1997 of 30 December 1997 on the General Budget of the State for 1998.
However, no local Corporation may, in gross terms, receive a lower amount than the deliveries to account made during that financial year.
Such a guarantee shall be made exclusively by the State.
Article 73. Participation of the municipalities in the State taxes for the 1999 financial year.
One. The budgetary appropriation for the financing of the municipalities corresponding to 95 per 100 of the deliveries for the final liquidation, to be carried out for the current financial year, is estimated at 850.807.4 million pesetas, as entered in Section 32, Service 23, Directorate-General for Coordination with Territorial Farms, transfers to Local Corporations, Program 912A, for participation in State revenue.
Two. The General Budget of the State for 1999 will be settled, the final settlement of the municipalities ' participation in the state taxes will be carried out for 1999, until the figure determined in the second section of the Article 112 of Law 39/1988, of 28 December, regulating local farms, and in accordance with the following criteria:
First. Madrid, Barcelona and La Línea de la Concepción will be allocated, respectively, a few quantities in proportion to their participation in the year 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 in respect of the compensatory allocation of the difference between the sum of the amounts which would correspond to them in the case of applying to each municipality a population coefficient equivalent to that of the total population of each of the respective supramunitial entities mentioned above and the sum of amounts corresponding to them in accordance with the criteria laid down in paragraph 1 (c) of the following third subparagraph.
The compensatory allocations will be calculated according to the same procedure set out in the first paragraph, in order to calculate the participation of the municipalities of Madrid, Barcelona and La Linea de la Concepción. distribute among the respective municipalities according to the number of inhabitants of each municipality, according to the municipal register of population in force at 31 December 1999 and officially approved by the Government, weighted by the following multiplying coefficients, according to population strata:
| 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 Linea de la Concepción, as follows:
(a) As a general rule, each City Council shall receive an amount equal to that resulting, in gross terms, from the final liquidation of the participation in the State taxes of the year 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 per 100 of the average deficit per inhabitant of the This is the case in point, which is 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. 75 per 100 according to the number of inhabitants of the municipality, according to the standard of the municipal population in force at 31 December 1999 and officially approved by the Government, weighted by the following coefficients multipliers, according to population strata:
| 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 depending on the average fiscal effort of each municipality in the 1997 financial year weighted by the number of inhabitants of each municipality, obtained according to the population figures, officially approved by the Government and in force in December 31, 1999.
For these purposes, it is considered a municipal tax effort in 1997 resulting from the application of the following formula:
| ( | Σ a |
RcO | ) | x |
|
RPm |
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 1997, 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 relationship 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:
In the Tax on Real Estate of Urban and Rustic Nature, multiplying the coefficient obtained in paragraph A) by the real 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.
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 the Value of Urban Nature's Land, multiplying the coefficients obtained in each case, in paragraph A), by one.
The sum of the coefficients set out in the preceding paragraphs shall constitute the value of the expression 'Σ a × RcO/Rpm applicable to each municipality which shall be multiplied by its population of the right to deduct from the register in force'. December 31, 1999 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 will be understood as the collection capacity of each tranche that results 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.
For the purposes of the preceding calculations, the following figures will be used:
(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 Coordination with Territorial Farms.
(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 school units for children, primary, first cycle of compulsory and special secondary education existing in public centres, in which the buildings belong to the Councils, 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 1997.
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 according to the General Regime, with the exception of the determination of the amount of participation in taxes not liable to be transferred to the Autonomous Communities of Chapter II of the General Budget of the State, which shall be determined by the 83 per 100 of which it would be regime.
Five. The participation of the municipalities of Navarra shall be established within the framework of the Economic Convention.
Article 74. Participation of the provinces, non-island Autonomous Communities and islands in state taxes for 1999.
One. The budget appropriation for the accounts of the provinces, non-island and island autonomous communities, excluding the Autonomous Communities of Madrid and Cantabria, equivalent to 95 per 100 of the forecast of its total financing for the present financial year for participation in the State taxes, in the figure of 469,151.9 million pesetas, as shown in Section 32, Service 23. Directorate-General for Coordination with Territorial Farms, transfers to local corporations for participation in state revenue, of which 42,043.7 million pesetas will be collected in the form of ordinary shares and 427.108.2 million pesetas in the form of extraordinary compensatory participation for the abolition of the electricity production fee and the provincial surcharges in the Tax on the Traffic in Enterprises and Excise Manufacturing consequence of the introduction of Value Added Tax.
Two. In any event, the amount of the deliveries to account referred to in the previous paragraph, corresponding to the Autonomous Communities which have formally opted to recast the participation in the income of the State, perceived by The assimilation of the Provincial Diputations with that perceived in order to their institutional nature of Autonomous Communities, will be satisfied in the successive recast in the credits of the Program 911B, under the unique concept of participation in the taxes 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, the amount of pesetas 60.612.6 million in respect of the credit referred to in paragraph 1 is allocated to the 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. The General Budget of the State for 1999 will be settled, the final settlement of the provinces ' participation, non-island autonomous communities and islands in the state taxes for 1999, will be carried out until the end of the year. to reach the figure specified in the second paragraph of Article 125 of Law 39/1988 of 28 December, regulating local farms, and in accordance with the following criteria:
First. The amount resulting for 1999 from 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 of this Article. 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, except for contributions corresponding to the Andalusian Diputations and the Autonomous Communities of Madrid and Cantabria and the Island Councils of the Balearic Islands.
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 1999.
(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 population figures, officially tested by the Government and in force on 31 December 1999.
The 12.5 per 100 based on the provincial surface.
10 per 100 depending on the provincial law population of the municipalities of less than 20,000 inhabitants, deduced from the population figures officially approved by the Government and in force on 31 December 1999.
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 shall be calculated taking into account the provisions of the Economic Convention, in the case of Navarre, and in the Economic Agreement with the Basque Country, and shall affect exclusively the ordinary participation.
Six. The islands, in the case of the Canary Islands, will participate in the same proportion as the Canary Islands.
Seven. The cities of Ceuta and Melilla shall participate in the indirect taxation of the State, excluding the subceptible charges of cession to the Autonomous Communities, in a percentage equal to 39 per 100.
Article 75. Deliveries on behalf of the shares in favour of the local Corporations.
One. The supplies to be paid to the State for the financial year 1999 referred to in Article 73 shall be paid to the Councils by means of monthly payments equivalent to the part of the respective credit and the contributions will be determined according to the following criteria:
The population variable will be determined using the municipal register referred to May 1, 1996.
The variable tax effort shall be applied by adapting the data from the final final settlement to the formulation set out in Article 73 of this Law.
The reverse variable of the tax collection capacity will refer to the statistical data for the settlement of the budgets of the local Corporations of the year 1995.
The variable school units will refer to the data for the last settlement practiced.
In any case, it shall be considered as minimum delivery for the participation in the State taxes for each municipality an amount equal to that received for this concept in the 1998 financial year.
However, municipalities falling within the population of less than 5,000 inhabitants shall, at least, receive an amount equal to 95 per 100 of the amount allocated to them in point (b) of the third subparagraph of this paragraph. two of Article 73.
Two. The deliveries to be made in respect of the participation in the State taxes for the financial year 1998 shall be paid to the Provincial Diputations, non-island Autonomous Communities, Cabildos and Insular 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 figures of the municipal register as of 1 May 1996 and those that occur as a result of the adjustment of the participation of the Island Cabildos of the Canary Islands.
Three. For the purposes of fixing the supplies to be taken into 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 73 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 Economy and Finance is authorised to commit expenditure for the year 2000 up to a maximum amount equivalent to the total of the appropriations entered in the budget for 1999, which are intended to cover deliveries to account of the participation in taxes of the State in favour of the Councils and Provincial Diputations or similar entities, in order to proceed to satisfy the deliveries to account for the month of January 2000 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 76. Grants to local entities for urban collective transport services.
In order to comply with the provisions of the last paragraph of the additional 15th of the Law on Local Government Law, it is initially fixed at 6.548 million pesetas to the credit to subsidize the urban transport service provided by Local Corporations of more than 50,000 inhabitants of law, according to the population figures in force on 1 January 1998, officially approved by the Government by means of rules prior to that date, not included in the Metropolitan Area of Madrid, in the extinguished Metropolitan Corporation of Barcelona or located in the Canary Islands, whatever their modality and form of management, provided that they do not receive directly another grant from the State, either in isolation or in competition with others Public administrations, by virtue of a specific financing agreement or contract-programme providing for the coverage of the operating deficit in modes of transport identical to those supported by this system. This appropriation shall be distributed taking into account the number of users of the network and the kilometres of the network within its territorial scope, or the objectives to be agreed for the coordination of the different modes of transport. To this end, the corresponding credit distribution shall be made on the basis of the following criteria:
90 per 100 on the basis of the average deficit per share of transport issued, through the application of a decreasing scale of financing, of four tranches, in which the extreme end of the last tranche will be equivalent to the deficit the average per ticket of all eligible entities. The funding corresponding to the average deficit identified first shall be multiplied, in turn, by the number of banknotes issued or equivalent title to determine the allocation by this concept.
5 per 100 depending on the length of the network on a one-way path and expressed in kilometers.
The 5 per 100 according to the ratio of travellers/inhabitants of law, deducted from the last of the population figures in force on 1 January 1998, approved by the Government by means of rules prior to that the date, which shall be weighted according to the number of inhabitants divided by 50,000.
In any case, the resulting allocations in each tranche of financing of the average deficit per ticket shall be adjusted on the basis of the available credit, except for the first tranche.
They will also be entitled to the aid, under the same conditions set out above:
The municipalities of more than 20,000 inhabitants of law, according to the population figures in force on 1 January 1998, approved by the Government by means of rules issued prior to that date, in which they are present. simultaneously the following 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.
The grants will be conditional on financing the provision of this service, and for the Basque Country and Navarre, the corresponding grant will be corrected in the same proportion applicable to their participation. in State taxes.
Article 77. 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 Economy and 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 debts effectively waived taxes and legally granted exemptions.
Article 78. Other grants to local entities.
One. From the appropriations entered in Section 32, Programme 912C, compensation equivalent to the amount of the current Mechanical Traction Vehicle Tax fees which were to be waived in 1999 will be paid 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 carried out taking into account the amount resulting from the same concept in 1993, updated in line with the evolution of nominal GDP. To this end, the Ministry of Economy and Finance is authorized to sign or update the appropriate agreements with the affected councils, with a minimum duration of three years, renewable automatically, in order to establish the continuity in the formula referred to in the successive financial years up to the expiry of the agreements entered into or their renewal.
Two. Under Section 32 appropriations, Programme 912C, aid of 600 million pesetas is granted to the City of Ceuta, to compensate for the operating costs of the desalination plant installed in the city for the supply of water. water to the same, as well as the costs of the water transport that were necessary in case of insufficient production of the plant.
The aid for the operation of the desalination plant will be carried out through monthly deliveries of 20 million pesetas each. The Ministry of Economy and Finance shall establish the procedure for verifying the aforementioned operating expenses in accordance with Article 81 of the recast text of the General Budget Law. On the basis of that verification, a definitive settlement shall be made which shall establish the total amount to be subsidised by the State in the financial year, which shall not exceed 50 per 100 of the operating costs of the desalination plant. 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 form determined by the Ministry of Economy and Finance pursuant to Article 81 of the General Budget Law.
Three. The expenditure files and the joint payment orders issued for the purpose of fulfilling the commitments set out in the preceding paragraphs and in the two preceding articles shall be dealt with simultaneously in favour of the Corporations. the local authorities concerned following the same accounting and execution procedure provided for participation in State taxes, and their compliance with the actual provision of funds shall be carried out as a matter of priority at one time, without any fractionation, in quarterly or monthly periods and in such a way as to occur, in each (a) the joint and simultaneous payment of the respective obligations to all recipients on the basis of the date of the relevant decisions and on a level playing field.
They are declared urgent processing:
The credit modification files in relation to the commitments indicated.
The expenditure files, linked to the reference commitments, 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.
Four. 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 event, on the basis of the additional requests made by the local Corporations concerned.
Five. The appropriations provided for in the expenditure budget for the purposes referred to in paragraph 3 shall be transferred at the intervals necessary to the relevant extra-budgetary account, which is enabled for these purposes in the Directorate-General of the Treasury and Financial Policy, in amount equivalent to the applications submitted by the local authorities, in order to proceed with the simultaneous payment of the corresponding obligations, once the relevant resolutions giving rise the recognition of those obligations by the State.
Article 79. Advances in favour of the Ayudesas for the purposes of the management of local taxes.
When, due to circumstances relating to the issuance of the rolls, the Real Estate Tax cannot be settled before 1 August 1999, the affected municipalities may receive the Public Treasury advances on account of the aforementioned tax, in order to safeguard its minimum cash requirements, subject to the authorisation of the full Corporation.
The advances referred to will be granted at the request of the respective municipalities and after 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 Coordination with Territorial Amendments.
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 may they be subject to accumulation in more than two successive tax periods 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 Law, may be recipients of the part corresponding to the advance granted, up to the amount of 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 80. Information to be supplied by local Corporations.
In order to proceed both to the definitive liquidation of the shares of the Ayuntamos in the taxes of the State and to distribute the credit destined to subsidise the provision of the services of public transport Urban collective, the respective local Corporations must facilitate, in the form determined by the competent bodies of the Ministry of Economy and Finance:
a) Before September 30, 1999, the following documentation:
1. A comprehensive certification of the liquid collection obtained in 1997 by the Property Tax, the Tax of Economic Activities, the Tax on Vehicles of Mechanical Traction and the Tax on the Increase of the Value of the Grounds of Urban Nature.
2. A comprehensive certification of the taxable bases deducted from the rolls of the year 1997 corresponding to the Real Estate Tax and of the types payable in the municipality in the taxes mentioned in the preceding paragraph.
3. A certification of the fees payable in the Tax of Economic Activities in 1997, including the incidence of the application of the coefficients referred to in Articles 88 and 89 of the Law on Local Government Regulations.
By the Directorate-General for Coordination with Territorial Haciendas, the corresponding resolution must be issued by establishing the models containing the details of the necessary information.
(b) Before 30 June 1999 and after requiring the competent services of the Ministry of Economic Affairs and Finance, the following documents, in order to distribute the aid in question. to finance the urban public passenger transport service, as referred to in Article 76.
First. In all cases, the quantitative and qualitative analytical data on the economic and financial management of the company or service, referring to the 1998 financial year, according to the model defined by the Directorate-General for Coordination with the Territorial.
Second. In the case of services carried out by the institution itself under direct management, detailed certificate of the revenue and expenditure items attributable to the service and the actual deficits or results produced in the financial year 1998.
Third. In the case of services carried out under direct management by an autonomous body or municipal mercantile company, annual accounts for the 1998 financial year of the undertaking or body carrying out the activity, duly authenticated and audited, in their case, with the details of the operations corresponding to the results of the operation of the urban collective public transport in the territorial area of the respective municipality.
Fourth. In the case of undertakings or individuals providing the service under 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 for the financial conditions in which the activity is carried out are collected, updated, in which the amounts received as input from the Ministry of Economy and Hacienda and other public administrations other than the grant referred to in Article 76 of this Law.
Sixth. In all cases, justification for finding the undertaking, body or entity providing the service to the current in the performance of its tax and social security obligations as at 31 December 1998.
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.
Similarly, municipalities that do not provide the documentation that is determined under the conditions referred to in paragraph (a) shall be applied, where appropriate, a weighting module equal to 60 per 100 of the average fiscal effort. applicable to the municipality with the lowest coefficient for this concept, within the section of the population in which it is framed, for the purpose of practicing the final liquidation of its participation in the State taxes for 1999.
Article 81. 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 Law on Local Government Haciendas will be carried out on the basis of the cancellation of the debts which prompted the request to retention, in accordance with the relevant imputation order. Debts shall be deemed to be cancelled on the concurrent part, where the retention has been made.
When there are debts arising from State taxes and debts for Social Security contributions and the concepts of joint collection with the same, if the amount of all of them exceeds the limit of the amounts withheld, they shall be charged against the payment of the debts in proportion to their respective amounts.
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 retention may be up to 100 per 100 in the case of debts arising from State taxes which have been legally passed on, from income to account corresponding to remuneration in kind or amounts retained or that they would have been held to account for any tax, social security contributions which 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 1999 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 deliveries to the account and the 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 from amounts withheld or due to be withheld on account of any tax, or of contributions social that they have been or should have been the object of retention.
In the cases where the debt is incurred as a result of the repayment of advances to be made by the Treasury, the retention shall be in accordance with the conditions laid down in the granting of the corresponding advance, either by the total cancellation of the debit in singular form or in successive retentions until the concurrency of the credit in favor of the respective Corporation and in order to its value.
Three. In the deduction procedures referred to in this Article, the Directorate-General for Coordination with Territorial Finances shall give the relevant decision, taking into account the financial situation of the institution and the need for it. 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.
Four. Interest payments on the tax obligations of local authorities which are made after the end of the period which would initially have been incurred. The applicable interest shall be the legal interest of the money that is currently in force.
Also, 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.
Five. The local authorities may submit a specific plan for the depreciation of 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.
As long as the plan presented is considered viable and local entities suffer severe financial imbalances that endanger the provision of compulsory 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 the 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 82. Rates of participation of the Autonomous Communities in the State's income for the five-year period 1997-2001, applicable on 1 January 1997.
In accordance with the provisions of Article 13 of Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, and in the model for the application of the system of financing of the Autonomous Communities In the five-year period 1997-2001, approved by the Agreement of the Fiscal and Financial Policy Council of 23 September 1996, the following percentages of the Autonomous Communities ' participation in the State's income for the five-year period are approved. 1997-2001 applicable on 1 January 1997:
(a) The final percentages of participation in the territorial income of the State by the IRPF for the five-year period 1997-2001, applicable on 1 January 1997, approved by the respective Joint Committees, are, for the Autonomous Communities that are related, the following:
|
| Percentage | ||
|---|---|---|---|
|
Catalonia | 15 | ||
| 15 | |||
| Asturias | Asturias |
| |
|
Cantabria |
| 15 | |
| The Rioja | 10 | ||
|
Murcia | Valencia | ||
|
Aragon |
| 5 | |
| Canary | Canary | 15 | |
|
Castilla and Leon | 15 |
(b) The final percentages for the participation of the Autonomous Communities in the general income of the State for the five-year period 1997-2001, applicable on 1 January 1997, approved by the respective Joint Committees are, for the Autonomous Communities that are related, the following:
|
| Percentage |
|---|---|
|
Catalonia |
Galicia |
|
|
Asturias |
0.0051383 |
|
Cantabria |
0.0321049 |
|
Rioja | 0.0069795 |
| Murcia | 0.0107362 |
|
Valencia | 0.6060634 |
| Aragon | 0.0279096 |
| Canarias | 0.5135873 |
| Balearic | 0.0184672 |
| Madrid | -0.1822988 |
| Castilla y Leon | 0.1533663 |
Article 83. Rates of participation of the Autonomous Communities in the State's income for the five-year period 1997-2001, applicable on 1 January 1998.
In accordance with the provisions of Article 13 of Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, and in the model for the application of the system of financing of the Autonomous Communities In the five-year period 1997-2001, approved by agreement of the Fiscal and Financial Policy Council of 23 September 1996, the following percentages of the Autonomous Communities ' participation in the State's income for the five-year period are approved. 1997-2001 applicable on 1 January 1998:
(a) The final percentages of participation in the territorial income of the State by the IRPF for the five-year period 1997-2001, applicable on 1 January 1998, are, for the Autonomous Communities that are related, the following:
|
| Percentage | ||
|---|---|---|---|
|
Catalonia | 15 | ||
| 15 | |||
| Asturias | Asturias |
| |
|
Cantabria |
| 15 | |
| The Rioja | 10 | ||
|
Murcia | Valencia | ||
|
Aragon |
| 5 | |
| Canary | Canary | 15 | |
| Balearics | 15 | ||
| 15 |
(b) The final percentages for the participation of the Autonomous Communities in the general income of the State for the five-year period 1997-2001, applicable on 1 January 1998, are, for the Autonomous Communities that relate, the following:
|
| Percentage |
|---|---|
|
Catalonia |
|
| Asturias |
| 0.0051474 | |
|
Cantabria |
0.0321617 |
|
Rioja | 0.0069918 |
|
Murcia | 0.0107877 |
|
Valencia | 0.6071516 |
| Aragon | 0.0298351 |
| Canarias | 0.5255519 |
| Balearics | 0.1169083 |
| Madrid | -0.1823978 |
| Castilla y Leon | 0.1536377 |
Article 84. Percentages of participation of the Autonomous Communities in the income of the State for the five-year period 1997-2001, applicable on 1 January 1999.
In accordance with the provisions of Article 13 of Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, and in the model for the application of the system of financing of the Autonomous Communities In the five-year period 1997-2001, approved by agreement of the Fiscal and Financial Policy Council of 23 September 1996, the following percentages of the Autonomous Communities ' participation in the State's income for the five-year period are approved. 1997-2001 applicable on 1 January 1999:
(a) The final percentages of participation in the territorial income of the State by the IRPF for the five-year period 1997-2001, applicable on 1 January 1999, are, for the Autonomous Communities that are related, the following:
|
| Percentage | ||
|---|---|---|---|
|
Catalonia | 15 | ||
| 15 | |||
| Asturias | Asturias |
| |
|
Cantabria |
| 15 | |
| The Rioja | 15 | ||
|
Murcia | Valencia | ||
|
Aragon |
| 5 | |
| Canary | Canary | 15 | |
| Balearics | 15 | ||
| 15 |
(b) The final percentages for the participation of the Autonomous Communities in the general income of the State for the five-year period 1997-2001, applicable on 1 January 1999, are, for the Autonomous Communities that relate, the following:
|
| Percentage |
|---|---|
|
Catalonia |
| Asturias |
|
Asturias |
0.0051549 |
|
Cantabria |
0.0322703 |
|
Rioja | 0.0693822 |
|
Murcia | 0.00114805 |
|
Valencia | 0.6091167 |
| Aragon | 0.2355364 |
| Canarias | 0.5263135 |
| Balearic | 0.0898044 |
| Madrid | -0.1794822 |
|
Leon | 0 1569314 |
Article 85. Participation of the Autonomous Communities in the income of the State.
One. Provisional financing during 1999, by participation in the State's revenue, of those Autonomous Communities whose respective Joint Committees have adopted the model for the implementation of the system of financing the Communities Autonomous in the five-year period 1997-2001, approved in the agreement of the Fiscal and Financial Policy Council on 23 September 1996, two appropriations, corresponding to the amount of the appropriations, are made available in the respective service. Deliveries to account that result for the following mechanisms:
1. º of the participation of the Autonomous Community in the territorial income of the State by the IRPF.
2. º Tramo of the Autonomous Community's participation in the general income of the State.
Two. The budget appropriations for the financing of the tranche of the Autonomous Communities ' participation in the territorial income of the State by the IRPF, corresponding to 98 per 100 of "deliveries to account" determined according to the rule 8. under heading 3.8.1 of the model for the implementation of the system of financing of the Autonomous Communities in the five-year period 1997-2001 are, for each Autonomous Community, those included in Section 32, " Directorate-General for Coordination with the Territorial Estates " Participation in the territorial income of the State by the IRPF " -Program 911-B. These budgetary appropriations shall be made effective for the Autonomous Communities by monthly instalments.
The final settlement of the tranche of participation in the territorial income of the State by the IRPF for 1999 of each Autonomous Community will be practiced according to the following rules:
1. As provided for in the model for the implementation of the system of financing of the Autonomous Communities in the five-year period 1997-2001, by application of the following formula, where the final figures for the terms that integrate your calculation:
Piri (1999) = Piri (1996)-IEirpfi (1999)/IEirpfi (1996)-0.85
Where:
Piri (1999) = The final amount resulting for the tranche of participation in the territorial income of the State by the IRPF of the Community and in the year 1999.
Piri (1996) = The definitive value of the tranche of participation in the territorial income of the State by the IRPF of the Autonomous Community and in force in 1999, in values for the base year 1996.
IEirpfi (1999) = The State's revenue per IRPF, computable for the year 1999, contributed by the declarants resident in the territory of the Community, determined with the same criteria as those applied in Rule 4. 3.7 of the model of the system of financing of the Autonomous Communities for the five-year period 1997-2001.
IEirpfi (1996) = The income of the State by IRPF, computable for the year 1996, contributed by the declarants resident in the territory of the Community, determined with the same criteria as those applied in Rule 4. 3.7 of the model of the system of financing of the Autonomous Communities for the five-year period 1997-2001; the coefficient 0.85 aims to homogenise the value of this term compared to 1999, since in 1996 the State perceives 100% of the tax and from this year only 85 per 100 of it.
2. The definitive liquidation of the participation of the Autonomous Communities in the territorial income of the State by the IRPF for 1999 will be practiced by difference between the definitive financing that will result for each Autonomous Community and the deliveries to account made in 1999.
3. The balance that the final settlement throws for each Autonomous Community shall be added to the balance resulting from the final settlement of the general revenue share of the State which is practised in the same financial year and shall be cash or compensate, as appropriate, jointly.
Three. The budget appropriations for the financing of the tranche of the Autonomous Communities 'participation in the general government revenue corresponding to 98 per 100 of' deliveries to account ' of those resulting from the application of the percentages of participation in the general income of the State for the five years 1997-2001 to the respective budget forecasts, are, for each Autonomous Community, those that are included in Section 32, " Directorate General of Coordination with Territorial benefits "-" Participation in the general income of the State "-Program 911-B. These budgetary appropriations shall be made effective for the Autonomous Communities by monthly instalments.
The final settlement of the tranche of participation in the general income of the State will be practiced according to the following rules:
1. The General Budget of the State for 1999 will be carried out during the third quarter of the financial year 2000, the final settlement of the tranche of general income of the State for 1999 of each Autonomous Community, as provided for in the model for the application of the system of financing of the Autonomous Communities in the five-year period 1997-2001, according to the following formula, applying the definitive values of the variables that make up your calculation:
Pigi ' (1999) = PPI (iq 99)-ITAE (1999)
Where:
Pigi ' (1999) = The amount of final funding that corresponds to each Autonomous Community in the 1999 financial year.
PPI (iq 99) = Percentage of final participation for the five-year period in force in 1999.
ITAE (1999) = The sum of the collection liquid by Chapters I and II of the State Revenue Budget for direct and indirect taxes (excluding those eligible for disposal), the Social Security contributions and the Unemployment contributions.
2. The final settlement of the participation of the Autonomous Communities in the general income of the State for 1999 will be practiced by difference between the definitive financing that will result for each Autonomous Community and the deliveries to account made in 1999.
3. The balance of the final settlement for each Autonomous Community shall be added to the balance of the final settlement of the tranche of the participation in the territorial income of the State by the IRPF for 1999 Autonomous community, in case it has been possible to practice in the same exercise. Where the resulting balance is a creditor, in favour of the Community, it shall be made effective within 15 days of the liquidation and, in any event, before the end of the third quarter of 2000, with a view to the credit which is due for that purpose. will enable Section 32 of the General Budget of the State for 2000.
If the final settlement, in the assumptions expressed in the previous paragraph, results in the debtor balance for some Autonomous Community, you will be compensated in the first installment to account for your participation in general income of the State and, if not enough, for its participation in the territorial income of the IRPF or in the following accounts, up to its total cancellation.
Article 86. Financing in 1999 of the Autonomous Communities to which the model of the financing system for the five-year period 1997-2001 does not apply.
One. For the Autonomous Communities whose respective Joint Committees have not agreed on the financing system applicable to them in 1999, the budgetary appropriations for their financing, corresponding to 98 per 100 of the "deliveries to account" of their participation in the income of the State fixed in accordance with the method for the implementation of the system of financing the Autonomous Communities in the five-year period 1992-1996, approved by the Fiscal Policy Council and Financial on 20 January 1992, they are, for each Autonomous Community, those included in Section 32, "Directorate-General for Coordination with Territorial Farms"-"Participation of Autonomous Communities in State Revenue" -Program 911-B.
Two. The appropriations referred to in the preceding paragraph shall be made effective for the Autonomous Communities by monthly instalments.
Three. The final settlement shall be carried out in accordance with the financing system adopted, or adopted during 1999, for these Autonomous Communities, by agreement of their respective Joint Committee.
Article 87. Final settlement of the participation of the Autonomous Communities in the income of the State of previous years.
According to the forecast contained in article 83 of Law 12/1996, December 30, and in article 84 of Law 65/1997, of December 30, a credit is enabled in Section 32, Program 911-B, Service 18-Address General of Coordination with Territorial Haciendas. 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)", of 18,638,310 thousands of pesetas.
Article 88. Transfers to Autonomous Communities corresponding to the cost of new services transferred.
If, as of 1 January 1999, new transfers of services are made to the Autonomous Communities, the appropriations corresponding to their actual cost will be placed in Section 32, Programme 911-A, " Transfers to Autonomous Communities for the cost of the services assumed ", in concepts other than those corresponding to the credits of the participation in the income of the State, which will be determined in due course by the Directorate General of Budgets.
For these purposes, the Real Decrees that approve new service transfers will meet the following requirements:
(a) Date on which the Autonomous Community must effectively assume the management of the transferred service.
(b) The annual financing, in pesetas for the 1999 financial year, broken down into the different expenditure chapters it comprises.
(c) The financing, in pesetas for the financial year 1999, corresponding from the date set out in point (a) above until 31 December 1999, broken down into the different budgetary concepts which it comprises. The total amount of this funding shall be equal to the amount of the relevant budgetary modification file.
(d) The final valuation, in pesetas of the base year, corresponding to the annual effective cost of the same, for the purposes of its subsequent consolidation for future economic exercises.
Article 89. Implementation of the Guarantee Fund of the Autonomous Communities ' Financing System for the five-year period 1997-2001.
One. In accordance with the agreements of the Fiscal and Financial Policy Council of 23 September 1996 and 27 March 1998 on the Guarantee Fund for the System of Financing of the Autonomous Communities for the five-year period 1997-2001, the In Section 32, Programme 911-B, Service 18-Directorate-General for Coordination with Territorial Farms. Several-"For the implementation of the Guarantee Fund", the appropriation corresponding to the forecast for the 1997 liquidation of the Guarantee Fund for the Autonomous Communities which have adopted the model for the implementation of the financing system Autonomous Communities in the five-year period 1997-2001, which shall be carried out at the same time as their final liquidations of the supplementary rate of the Income Tax of the Physical Persons and of the two tranches of the participation in revenue of the State of that financial year, in accordance with the following rules:
1. First, 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 practiced, as follows:
(a) The amount resulting for each Autonomous Community to apply the rate of increase between 1996 and 1997 of nominal GDP, to the cost of factors, to the financing corresponding to it, in values for the year 1996, shall be determined. the sum of the resources corresponding to the supplementary rate of the Income Tax of the Physical Persons and of the participation in the territorial income of the State by the Income Tax of the Physical Persons.
(b) The amount resulting from the preceding point (a) for each Autonomous Community shall be reduced by the sum of the amounts dropped by the definitive values for 1997 of the supplementary income tax rate of the Natural Persons and the participation in the territorial income of the State by the Income Tax of the Physical Persons, according to the respective liquidations.
In the event that any Autonomous Community had exercised the regulatory power in the complementary rate of the Income Tax of the Physical Persons, instead of the amount thrown by the performance of the same, it shall be computed by the result of the exercise of that power.
If the difference obtained is of positive value, it represents for the Autonomous Community balance creditor, which will be paid to you from the budget credit indicated at the beginning of this article. If the difference obtained is negative, it will not produce an effect.
2. The settlement of the "evolution of participation in the general income of the State" shall be carried out as follows:
(a) The amount resulting for each Autonomous Community to apply the rate of increase between 1996 and 1997 of nominal GDP, to the cost of factors, to the financing corresponding to it, in values for the year 1996, shall be determined. their participation in the general income of the State.
(b) The amount resulting from the preceding point (a) for each Autonomous Community shall be reduced by the amount of the definitive value for 1997 of its participation in the general income of the State, according to the respective settlement.
If the difference obtained is of positive value, it represents for the Autonomous Community balance creditor, which will be paid to you from the budget credit indicated at the beginning of this article. If the difference obtained is negative, it will not produce an effect.
3. The settlement for the "dynamic sufficiency" guarantee shall be followed as follows:
a) The resulting index of the following formula will be determined:
Index = 1 + [(F97/F96) − 1] 0.9
Where F97 and F96 represent the sum of the resources obtained in 1997, for all the Autonomous Communities that have adopted the model for the implementation of the system of financing the Autonomous Communities for the For the 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 the sum of the values of the same mechanisms financial in 1996.
Obtained the above index, will determine the result of applying it to the financing of each Autonomous Community in the year 1996, by the aforementioned financial mechanisms.
(b) The amount resulting from the preceding subparagraph (a) shall be deducted, for each Autonomous Community, from the amounts of the final settlements for 1997 of the supplementary rate of the Income Tax of the Physical Persons and of its two tranches of the share of the State's revenue, and the positive amounts of the settlements for 1997 of the two applications of the Guarantee Fund covered by the preceding and second rules.
If the difference obtained is of positive value, it represents for the Autonomous Community balance creditor, which will be paid to you from the budget credit indicated at the beginning of this article. If the difference obtained is negative, it will not produce an effect.
Two. In the 1999 financial year the Autonomous Communities which have adopted the model for the implementation of the system of financing the Autonomous Communities in the five-year period 1997-2001 shall have a cash advance on account of the guarantee in that year. of the "minimum limit of evolution of the resources for Income Tax of the Physical Persons", which shall be made effective according to the following rules:
1. The total amount of the advance, for each Autonomous Community, shall be equal to the difference between the result of applying the coefficient 0,98 and the expected increase rate for nominal GDP, at the cost of the factors, between 1996 and 1999, to the sum of its resources, in 1996 values, for the complementary rate of the Tax on the Income of the Physical Persons and the participation in the territorial income of the State for the Income Tax of the Persons Physical, and the sum of the deliveries to account for both mechanisms that have been determined for 1999.
If the result of the previous difference is negative, it will not produce an effect.
2. The amount of the advance shall be made effective by monthly parts.
3. The advance shall be cancelled when the settlement for 1999 of the guarantee of the "minimum income tax rate for the income tax of the physical persons" is carried out. positive.
When the settlement for 1999 of the guarantee of the "minimum threshold for the evolution of the resources for the income tax of the physical persons" throws, for an Autonomous Community, negative amount or, being positive, results insufficient to cancel the cash advance received, the non-cancelled part of it will be offset against the creditor balances resulting from the final settlements for 1999 of the supplementary income tax rate of the Natural Persons and the two tranches of the participation in the State's income.
If the amount of such balances is not sufficient to cancel the advance, it shall be offset in the first instalment to account to be made to the Autonomous Community, with the appropriations provided in its favour in Section 32, in the month following the practice of the liquidations previously listed and, if not quite, in the following month.
Article 90. Interterritorial Compensation Fund.
One. The Interterritorial Compensation Fund is governed by Law 29/1990 of 26 December, and by the agreement of the Fiscal and Financial Policy Council of 20 January 1992.
Two. For the 1999 financial year, the percentage referred to in Article 2.3 of Law 29/1990 of 26 December is 42,04722 per 100.
Three. This Fund, with a total of 138.697 million pesetas for the 1999 financial year, through the appropriations set out in Section 33, will be used to finance the projects listed in the Annex to this Section.
Four. The Autonomous Communities of Galicia, Andalusia, Asturias, Cantabria, Murcia, Valencia, Castilla-La Mancha, Canarias, Extremadura and Castilla y León will be eligible for the 1999 financial year, in accordance with the transitional provision third of Law 29/1990 of 26 December.
Five. The appropriations remaining from the Interterritorial Compensation Fund for previous years shall be automatically incorporated in the 1999 budget, at the disposal of the same administration to which the implementation of the projects in 31 December was concerned. December 1998.
Six. As long as the remaining budgetary appropriations for previous financial years are incorporated into the current budget, the Ministry of Economic Affairs and Finance will be able to make cash advances to the Autonomous Communities in the same way as requests for funds. performed by the same "on 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 91. Bases and types of contribution to Social Security, unemployment, Guarantee Fund and vocational training during 1999.
The bases and types of contribution to Social Security, unemployment, Guarantee Fund and vocational training, as from 1 January 1999, will be as follows:
One. Maximum and minimum ceilings for social security contributions:
1. The maximum ceiling for the contribution base to each of the Social Security Regulations which have been established shall be fixed, as from 1 January 1999, in the amount of 399,780 pesetas per month.
2. In accordance with Article 16 (2) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June 1999, the bases for listing in the Security Regulations Social 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 in each moment, increased in a sixth, except express provision to the contrary.
Two. Bases and types of contribution to the General System of Social Security:
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:
The minimum rates of contribution, according to professional categories and contribution groups, will be increased from 1 January 1999 and in respect of those in force in 1998, in the same percentage as the minimum wage. interprofessional.
The maximum bases for 1999 will be as follows:
From groups 1. º to 4. º, inclusive: 399,780 pesetas monthly.
From groups 5. º to 11. º, inclusive: 345,180 pesetas monthly or 11,506 pesetas daily.
2. The rates of contribution to the General Social Security Scheme will be as follows:
a) For common contingencies, 28.3 per 100, of which 23.6 per 100 will be in charge of the company and 4.7 per 100 will be 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, premiums which will be reduced by 10 per 100, will apply. at the sole expense of the company.
3. During 1999, for the additional contribution for overtime laid down in Article 111 of the recast text of the General Law on Social Security, the following types of contribution shall apply:
In the case of overtime, 14 per 100, of which 12 per 100 will be charged by the company and 2 per 100 by the employee.
In the case of overtime not covered by the preceding paragraph, 28.3 per 100, of which 23.6 per 100 shall be borne by the undertaking and 4,7 per 100 by the worker.
4. By way of derogation from paragraph 1 (1) of this Article, from 1 January 1999 the maximum basis for common contingencies applicable to trade representatives shall be 251,130 pesetas per month.
Trade representatives who, by 31 December 1998, were to be listed on a basis exceeding the maximum base referred to in the preceding paragraph, may, during 1999, maintain or increase that base. the percentage in which the maximum level of contributions in the General Scheme has increased. The share of the quota corresponding to the excess of the base chosen on the maximum basis laid down in the preceding paragraph shall be the sole responsibility of the trade representative.
5. For the purpose of determining, during 1999, the maximum basis for contributions by artists ' common contingencies, the following shall apply:
5.1 The maximum contribution bases, according to the groups corresponding to the different professional categories, will be:
| Pesetas/month | |
|---|---|
| 1 |
344.520 |
| 2 | 344.520 |
|
3 |
291,930 |
|
4 |
265.410 |
|
5 | 265.410 |
| 7 |
250,350 |
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 sum of the maximum monthly bases corresponding to each the quotation group in which the artist is framed.
5.2 The Ministry of Labour and Social Affairs, taking into account the bases and the ceiling set out in the previous paragraph, will set the contribution bases to be used to determine the contribution of the artists, refers to Article 32 (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.
6. For the purpose of determining, during 1999, the maximum basis for the common contingencies of the Taurian professionals, the following shall apply:
6.1 The maximum contribution bases, according to the groups corresponding to the different professional categories, will be:
| Pesetas/month | |
|---|---|
| 1 |
399,780 |
| 2 | 388,200 |
|
3 |
376,890 |
|
7 |
284,910 |
The maximum limit of the bases of contribution for the taurine professionals will be of an annual nature and will be determined by the sum of the maximum monthly bases corresponding to each contribution group in which each category professional is framed.
6.2 The Ministry of Labour and Social Affairs, taking into account the ceilings and ceilings set out in the previous paragraph, will set the contribution bases to be used to determine the contribution of the professional (b) in Article 33 (b) of the General Regulation on the Quotation and Settlement of Other Rights of the Social Security, adopted by Royal Decree 2064/1995 of 22 December 1995.
6.3 Taurian professionals who, by 31 December 1998, were to be listed on a basis exceeding the maximum base referred to in paragraph 6.1, may, during 1999, maintain or increase the base in the same the percentage in which the maximum level of contributions in the General Scheme has increased. The share of the quota corresponding to the excess of the base chosen on the maximum basis of quotation, established for each professional category, shall be carried out exclusively by the professional taurino.
Three. Contribution to the Special Agrarian Regime:
1. In the course of 1999, the basis for the contribution of employees, included in the Special Agricultural Social Security Scheme, will be, according to the various groups of contributions in which the various occupational categories are covered, the following:
| Listing Base - Pesetas/month | |
|---|---|
| 1 | 125,700 |
| 2 | 104.280 |
| 3 | 90.660 |
| 4 | 84.150 |
| 5 | 84.150 |
|
6 | 84.150 |
| 7 | 84.150 |
|
8 | 84.150 |
| 9 | 84.150 |
| 10 | 84.150 |
| 11 | 84.150 |
The basis for the contribution of self-employed workers will be, during 1999, of 89,490 pesetas per month.
2. During 1999, the rate of contribution for the 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. Employers who occupy agricultural workers will be obliged to list 15,5 per 100 of the contribution base for the workers, for every real day they make.
4. In the case of accidents at work and occupational diseases, it will be established in Royal Decree 2930/1979 of 29 December. However, undertakings which, before 26 January 1996, were to be listed in the form of quotas for hectares, may, in the course of the 1999 financial year, maintain that mode of contribution.
The contribution, for the purposes of professional contingencies, of the self-employed agricultural workers shall be carried out on the basis of a contribution of 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.
6. The Ministry of Labour and Social Affairs will adapt the basis of contributions for real days, taking into account the requirements set out in numbers 1 and 3 of this paragraph.
Four. Contribution to the Special Scheme of Workers for Own or Autonomous Account:
The minimum and maximum basis and the rates of contribution will be the following: in the Special Scheme of the Workers for the Own or Autonomous Account, from 1 January 1999 onwards:
1. The maximum contribution base will be 399,780 pesetas per month. The minimum contribution base shall be 113,340 pesetas per month.
2. The basis for the contribution of self-employed workers who, on 1 January 1999, 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, by 1 January 1999, have been completed by 50 or more years, will be limited to the amount of 213,000 pesetas 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.
When the High in the Special Regime of the Workers for Account Own or Autonomy has been practiced ex officio by the Administration of Social Security, as a result of a low of trade in a workers ' regime The person concerned may choose to maintain the base for which he was previously listed or the basis for applying the general rules laid down in the Special Scheme for Social Security for Workers on Account Own or Autonomy.
3. The rate of contribution to this Special Social Security Scheme will be 28.3 per 100. Where the person concerned has not received temporary disability protection, the rate of contribution shall be 26.5 per 100.
Five. Contribution to the Special Regime of Home Employees:
In the Special System of Social Security of Home Employees, the base and type of contribution will be, as of 1 January 1999, the following:
1. The contribution base shall be 84,150 pesetas per month.
2. The rate of contribution to this scheme will be 22 per 100, of which 18.3 per 100 will be borne by the employer and 3.7 per 100 by the employee. 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 protected situations in this Special Regime for the Sea Workers included in the second and third groups referred to in Article 19.5 of the recast text approved by Decree 2864/1974, 30 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 will be unique, without taking into consideration the minimum and maximum ceilings foreseen for the remaining activities. However, such bases may not be lower than the minimum bases to be laid down for the various professional categories, in accordance with the provisions of paragraph 1 (1) of this Article.
Seven. Contribution to the Special Regime of Coal Mining:
1. As from 1 January 1999, the contribution to the Special Scheme for the Social Security of 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 contingency contribution common, the quote bases are normalized according to the following rules:
First. Account shall be taken of the amount of remuneration received or which the employees have been entitled to receive, which are eligible for the purposes of contributions for accidents at work and occupational diseases, during the period between 1 January and 31 December 1998, 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, will be divided by the sum of the days to which they correspond, and the result will be rounded to zero or five, for excess.
Third. This result shall be the standard daily basis for listing for common contingencies, the amount of which may not be lower than the amount fixed for the preceding financial year, or greater than the amount resulting from the annual increase of the ceiling Maximum contribution as set out in paragraph 1 (1) and divided by calendar days of the year 1999, rounded, by excess, to zero or five.
Fourth. The price for the difference between the standard rate of contribution and the maximum basis for common contingencies, corresponding to the contribution group in which the professional category or craft is located, in accordance with the The provisions of paragraph 2, paragraph 2, of this Article shall be made by applying the coefficient to be laid down for the 1999 financial year by the Ministry of Labour and Social Affairs.
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. Contribution to unemployment, the Guarantee Fund and vocational training: the contribution of unemployment, the Guarantee Fund and the Vocational Training Fund, will be carried out from 1 January 1999, in accordance with the The following is noted:
1. The contribution base for the aforementioned contingencies, and in all the Social Security Regulations which have the same covers, shall be that corresponding to the contingencies of accidents at work and occupational diseases.
The basis for unemployment in the Special Regime for the Workers of the Sea will also apply to the provisions of Article 19.6 of the recast text approved by Decree 2864/1974 of 30 August 1974 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 the employed persons included in the Special Agrarian Regime will be constituted by the corresponding monthly basis of contribution actual days referred to in paragraph 3 of this Article.
2. From 1 January 1999, the rate of contribution shall be as follows:
2.1 For unemployment contingency:
2.1.1 Indefinite contracting, including indefinite fixed and partial time contracts, as well as the employment of fixed-term contracts in the form of training, relief, inter- contracts, regardless of the modality used, carried out with disabled workers: 7,8 per 100, of which 6.2 per 100 shall be borne by the employer and 1,6 per 100 by the worker.
2.1.2 Determined duration:
2.1.2.1 Recruitment of fixed-term duration: 8.3 per 100, of which 6.7 per 100 will be borne by the employer and 1.6 per 100 by the employee.
2.1.2.2 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 fixed-term, full-time or part-time hiring is carried out by temporary work companies to make contract workers available to contract workers: 9.3 per 100, of which 7.7 per cent 100 will be borne by the employer and 1.6 per 100 by the employee.
However, the government, as a result of the evolution 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.
2.2 For the contribution to the Salarial Guarantee Fund, 0.4 per 100 in charge of the company.
2.3 For the contribution of vocational training, the 0.7 per 100, of which the 0.6 per 100 will be in charge of the company and the 0.1 per 100 in charge of the worker.
Ten. Contribution to the training and apprenticeship contracts: in the course of 1999, the contribution of workers who had concluded a contract for training or apprenticeship, before 17 May 1997, will be made in accordance with the next:
(a) The contribution to Social Security shall consist of a single monthly fee, in the following terms:
In the contracts for training, 4,667 pesetas for common contingencies, of which 3,891 pesetas will be in charge of the employer and 776 pesetas in charge of the worker. In the apprenticeship contracts, 3,809 pesetas for common contingencies, of which 3,176 pesetas will be borne by the employer and 633 pesetas to the worker's position.
In both modalities of contracts, 535 pesetas for professional contingencies, in charge of the employer.
(b) The monthly fee to the Salarial Guarantee Fund shall be 298 pesetas, in charge of the employer.
(c) The professional training contribution shall consist of a monthly fee of 165 pesetas, of which 142 pesetas shall be borne by the employer and 23 pesetas by 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 92. Contribution to the General Mutual Funds of Officials for 1999.
One. The rates and contributions of the State to the Special Regime of Social Security of the Civil Servants of the State, managed by the General Mutuality of Civil Servants of the State (MUFACE), as referred to in Law 29/1975, of 27 of June, for the financing of the benefits referred to in Article 14 of that provision, shall be as follows:
1. The percentage of the contributions of the active and assimilated civil servants integrated into MUFACE is fixed at 1.69 per 100 on the regulatory assets for the purposes of trading liabilities.
2. The amount of the State's contribution, as set out in Article 43 of Law 29/1975, shall represent 5,17 per 100 of the regulatory assets for the purposes of the listing of Passive Rights. Of this rate of 5,17, 5,07 corresponds to the contribution of the State per asset and the 0,10 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 in Law 28/1975, of June 27, for the financing of the benefits referred to in Article 13 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 purposes of the contribution of the Passive Rights.
2. The amount of the State's contribution as set out in Article 36 of Law 28/1975 shall represent 9,06 per 100 of the regulatory assets for the purposes of the listing of Passive Rights. Of such a rate of 9,06, 5,07 corresponds to the State's contribution per asset and 3,99 to the contribution by pension-exempt pensioner.
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 by the Royal Decree-Law 16/1978, of 7 of June, for the financing of the benefits referred to in Article 10 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 set out in Article 13 of Royal Decree-Law 16/1978 shall represent 5,61 per 100 of the regulatory assets for the purpose of trading liabilities. Of this rate of 5,61, 5,07 corresponds to the State's contribution per asset and 0,54 to the contribution by pension-exempt pensioner.
Additional disposition first. Goal tracking.
The programs and actions to which the system provided for in the additional sixteenth provision of Law 37/1988 will be applied during 1999 will be, whatever the agent of the state public sector that the run or manage, 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.
Water Resources Management and Infrastructure.
Rail Transport Infrastructure.
Creating Roads Infrastructure.
National Irrigation Plan.
Scientific Research.
Technical Research.
Research and Technological Development.
Workshop, Crafts and Job Workshops.
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. 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 is fixed, as from 1 January 1999, at 1,202,991 pesetas per year.
Two. As from 1 January 1999, the amount of the economic benefits of Social Security for a dependent child, with eighteen years of age and a degree of disability equal to or greater than 65 per 100, shall be 455,460 pesetas 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 683,220 pesetas per year.
Additional provision third. Welfare pensions and economic benefits of Law 13/1982 on the Social Integration of the Disabled.
One. From 1 January 1999, the economic subsidies referred to in Law 13/1982 on the Social Integration of the Disabled shall be fixed, according to the subsidy class, in the following amounts:
|
| Pesetas/month | |
|---|---|---|
|
Guarantee Allowance minima | 24,935 | |
|
-person help subsidy | 9,725 | |
|
Mobility and compensation allowance for transport expenses | 6.075 |
Two. As from 1 January 1999, the care 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 24,935 pesetas per month, paid on two extraordinary payments of the same amount, which will be payable 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 practicing the economic and budgetary adjustment of the expenditure generated. The results of those procedures will be communicated to the aforementioned ministerial department.
Additional provision fourth. Social assistance to those affected by the human immunodeficiency virus (HIV).
During 1999, the monthly amounts of social aid recognised in favour of persons contaminated by human immunodeficiency virus (HIV), as set out in Article 2 (1) (b), (c) and (d) of the Royal Decree-Law 9/1993, of 28 May, shall be determined by the application of the proportions referred to in the paragraphs above the amount of 770,382 pesetas.
Additional provision fifth. Legal interest in money.
One. In accordance with the provisions of Article 1 of Law 24/1984 of 29 June 1984 on the modification of the legal interest rate of money, this is hereby established at 4,25 per 100 until 31 December 1999.
Two. During the same period, the interest for late payment referred to in Article 58.2 of the General Tax Law shall be 5,50 per 100.
Additional provision sixth. 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 1999 of the commitments granted by the State in respect of the all works or sets of works temporarily transferred for display in institutions of exclusive competence of the Ministry of Education and Culture and its autonomous bodies shall not exceed 40 000 million pesetas.
The maximum limit for specific commitments that will be granted for the first time in 1999 for works or sets of works intended for display in the same exhibition will be 15 billion pesetas.
Two. In 1999, the provisions of the previous section will be applied to the exhibitions organized by the State Society for the Commemoration of the Centenarians of Felipe II and Carlos V, which will be held in institutions dependent on the General Administration of the State.
Additional provision seventh. Modification of interest rates on loans granted by the IRYDA.
The Ministry of Agriculture, Fisheries and Food is empowered to modify the nominal interest rate of the loans that were granted directly by the National Institute of Agrarian Reform and Development. in the period of depreciation. The marginal rate of the last auction of Treasury Letters to a year held in the previous year, increased by 0.50 points, shall be taken as an annual reference.
Additional disposition octave. Export credit insurance.
The maximum coverage limit for new contracts, excluding the Open Policy of Export Management (PAGEX) and Poliza 100, which will be able to secure and distribute the Spanish Credit Insurance Company to the For the 1999 financial year, the Export, the Anonima Company (CESCE), will be 550 billion pesetas.
Additional provision ninth. Extraordinary National Lottery Draw for the Spanish Cancer Association.
The National Lotteries and Gambling Agency will allocate the benefits of a special National Lottery draw in 1999 to the Spanish Cancer Association, in accordance with the rules that will have the effect. the Ministry of Economy and Finance.
Additional provision 10th. Special drawing for the Spanish Red Cross.
The National Agency for Lotteries and Gambling of the State will allocate during 1999 the benefits of a special special lottery of National Lottery in favor of the Spanish Red Cross, in accordance with the rules of the Ministry Economy and Finance.
Additional provision eleventh. Special drawing "Athletics World Championship".
The National Lotteries and Gambling Agency will allocate the benefits of a special National Lottery draw in 1999 in favour of the Organizing Committee of the World Athletics Championship in Seville, according to the rules to be issued by the Ministry of Economy and Finance.
Additional disposition twelfth. Special drawing "Xacobeo 1999".
The National Lotteries and Gambling Agency will allocate in 1999 the benefits of a special National Lottery draw in favor of "Xacobeo 1999," according to the rules dictated by the Ministry of Economy and Hacienda.
Additional disposition thirteenth. Return of the "Paralized Capital" of Municipal Purposes, administered by the Ministry of Agriculture, Fisheries and Food.
The Law of 23 January 1906, for which the delegation was established, and the Rules of Procedure for the Functioning of the Positions contained in the Decree of 14 January 1955, were repealed, with the approval of the Ministry of Agriculture, Fisheries and Food to establish the appropriate regulatory channel, with which in a transitional period of two years the situation of the Positos whose "Capital Paralized" is deposited in the Bank of Spain will be regulated. To this end, it may return, upon request of the City Council concerned, the aforementioned 'Paralised Capital', provided that the amount of the capital is equal to or greater than fifteen thousand pesetas.
Additional disposition fourteenth. Amendment of Law 14/1993, of 23 December, of Templates of the Armed Forces.
Article 2 of Law 14/1993, of 23 December, of Templates of the Armed Forces is amended, which will be worded as follows:
" The maximum Employment Military Templates of the Professional Clothing and Marinery category to be reached at December 31, 1999 will be 67,500.
The Ministry of Defense is authorized to initiate selection and recruitment processes based on the approval of the State Budget. "
Additional provision 15th. Concerted research projects of the National Scientific and Technological Programmes.
In relation to the concerted research projects of the National Scientific and Technological Programs, financed by privileged loans with no interest from the National Fund for 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 on the part of 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 provided for by the Standing Committee of the Interministerial Committee on Science and Technology (CICYT).
On the other hand, in relation to the credits granted by the Center for Industrial Technological Development (CDTI) for the promotion of industrial and technological innovation, said Center, through its Board of Directors, in accordance with the powers granted by its rules of action, may take agreements involving the granting of moratoriums, deferrals and review of the interest rate applicable, provided that the CDTI believes there are sufficient guarantees on the part of the the debtor and its financial situation justify it.
Additional provision sixteenth. Continuing training funding.
From the contribution to vocational training referred to in Article 91.ne.2.3 of this Law, the amount to be applied on the basis of that contingency up to 0,35 per 100 shall be affected, in the form set out in the Agreements signed by the Government with the social partners, the financing of actions on the continuing training of employed workers.
For the purposes of complying with the above paragraph, the amount of the said amount shall be included in the budget of the National Institute of Employment to finance the Continuing Training Plans in the Public administrations and those that are the result of any other agreements.
The financing of continuing training in public administrations will be allocated, as agreed by the Tripartite Commission for Continuing Training, a 9.75 per 100 of the amount indicated in the first paragraph of this Article. 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 contributions actually received, the balance of which shall be incorporated in the budget of the following financial year, with the corresponding sign.
Additional 17th disposition. Tax allocation for religious and other purposes.
One. Implementing the provisions of Article II (2) of the Agreement between the Spanish State and the Holy See on Economic Affairs of 3 January 1979 and in paragraph 6 of the fifth additional provision of Law No 33/1987 of 23 December 1987 on the General State Budgets for 1988, the percentage of the income of the Income Tax of the Physical Persons applicable in the declarations corresponding to the 1998 tax period, will be 0,5239 per 100.
Two. The Catholic Church will receive, monthly, during 1999, in concept of delivery to account of the tax allocation, 1,741,798,000 pesetas. Where the definitive data on the Income Tax of the Physical Persons for 1998 is available, the definitive regularization shall be made, if applicable, by paying the difference, if any, to the Catholic Church.
The deliveries to account, as well as the definitive liquidation that, if any, will be paid to the Catholic Church, will be made effective by minoring the total amount of the collection of the Tax on the Income of the Physical Persons of the corresponding exercise.
Three. The quantities delivered to account in 1998 are brought to a definitive end.
18th additional disposition. Priority activities and programmes of patronage.
One. The additional twenty-eighth provision of Law 41/1994, of December 30, of the General Budget of the State for 1995, for the conservation, repair and restoration of declared individual goods, is hereby extended for 1999. Heritage of Humanity, the Cathedrals and cultural objects related to Annex XI of the Law, as regards the development aid projects contemplated in it. The Monmonasteries of Yuso and Suso, of San Millán de la Cogolla, in the Rioja; the Palau de la Música Catalana and the Hospital de Sant Pau in Barcelona; the Medula de León, and the Monte Perdido in the Pyrenees.
Two. Likewise, for the purposes of Article 67 of Law 30/1994, of 24 November, of Foundations and of Tax Incentives for the Private Participation of Activities of Cultural Interest, during the year 1999 they will enjoy a deduction 25 per 100 in the fee 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 quantities donated to the Cervantes Institute and to the institutions for similar purposes of the Communities Autonomous with its own official language, for the promotion and dissemination of the Spanish language and the official languages of the different territories of the Spanish State, by means of telematic networks and new technologies.
Additional 19th disposition. Increase in the allocation of funds for the promotion of Spanish investment abroad.
One. The endowment of the Fund for Foreign Investments is increased by 10 billion pesetas. The Executive Committee of the Fund for Foreign Investment may approve operations for a maximum total amount of 25 billion pesetas during the year 1999.
Two. The endowment of the Fund for Investment in the Foreign Office of Small and Medium-sized Enterprises is increased by 1 billion pesetas. The Executive Committee of the Fund for Investment in the External Relations of Small and Medium-sized Enterprises may approve during the year 1999 operations for a maximum total amount of 2 billion pesetas.
Three. The Executive Committee of the Fund for Foreign Investment Finance Operations Guarantees will be able to issue guarantees, during the year 1999, for an amount of 40 billion pesetas.
320th additional disposition. Revaluation for 1999 of the benefits of the 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, 1998 in the Special Regime of Social Security of the Armed Forces, With effect from 1 January 1999, an increase of 1.8 per 100 will be experienced.
Additional twenty first disposition. Labor contracts under the total credit mode of the price.
During the 1999 financial year, the Government will not authorize the conclusion of new labor contracts in the form of total price credit, regulated in Article 147 of Law 13/1996 of December 30, of Tax Measures, Administrative and Social Order, and Royal Decree 704/1997 of 16 May.
Additional twenty-second disposition. Early repayment of certain borrowings.
The Minister of Public Works is authorized to agree to the early repayment of the live loans from the old Ports and Ports Services and Administrative Commissions of Ports, as well as the from the National Housing Institute and the registered holders issued under the Royal Decree of 22 September 1917.
33rd additional disposition. State compensation to the Councils for the allowance provided for in Article 12 (a) of Law 7/1972.
The Government during 1999 will study the compensation to the councils affected by the bonus provided for in Article 12 (a) of Law 7/1972 of 10 May, for the construction, conservation and exploitation of motorways under the toll of which the concessionary companies of the motorways, both state and regional ownership, are beneficiaries.
Twenty-fourth additional disposition. Amendment of certain articles of Law 39/1988 of 28 December, regulating local farms.
The following amendments are introduced in Law 39/1988 of 28 December, regulating local farms.
One. Article 78.3 is worded as follows:
" The cadastral inspection of this tax will be carried out by the competent organs of the State Administration, without prejudice to the formulas of collaboration established with the Councils and, where appropriate, with the Provincial Members, Cabildos, Island Councils and other local entities recognized by the laws, according to them. "
Two. The third paragraph of Article 92.1 is worded as follows:
" In the case of municipal quotas, the functions referred to in the first subparagraph of this paragraph may be delegated to the Councils, Provincial Councils, Councils, Island Councils, other recognized entities by the laws and Autonomous Communities that request it, in the terms that they regulate are established. "
Three. Article 92.3 is worded as follows:
" The inspection of this tax will be carried out by the competent authorities of the State Administration, without prejudice to the delegations that may be made in the Councils, Provincial Diputations, Lobbyists, Insular Councils, other local entities recognized by the laws and Autonomous Communities that request it, and the collaboration formulas that may be established with these entities, all in the terms that are available to them Minister for Economic Affairs and Finance. "
Four. The additional provision of the fourth paragraph is worded as follows:
" The formation, conservation, renewal, revision and other functions inherent in the Real Estate Catstars, will be of exclusive competence of the State and will be exercised by the Center of Catastral Management and Tax Cooperation, directly or through the collaboration agreements to be held with the Councils or, where appropriate, Provincial Diputations, Cabildos, Island Councils or other local entities recognized by the laws, at the request of the same in the terms that are regulated. This is without prejudice to the configuration of these Real Estate Catstars as a basis of data used by both the State Administration and the local and regional authorities. "
Additional twenty-fifth disposition. Social integration of physical, mental and sensory decreases.
The government will continue its work for the social integration of physical, mental and sensory decreases and will take special measures to effectively contribute to the suppression of communication barriers, including support measures for the training, research and promotion of the language of signs, which benefit the whole of deaf people.
Additional twenty-sixth disposition. Participation of local entities in State Taxation.
Under the credit for the payment of the final settlement of the participation of the Ayudos in the State Tax of the year 1998, a maximum amount of 3 billion pesetas will be made available to the municipalities to which the minimum tax effort provided for in the respective General Budget Laws of the State has been applied, for failure to submit the data certificates relating to the tax effort for the completion of the liquidations (a) definitive participation in State Taxation in respect of the financial years 1994, 1995, 1996 and 1997, with a loss in the amount of the share on which the corresponding real tax effort would have been applied for each year.
The total amount above shall be apportioned in proportion to the losses of the affected municipalities in such periods, without, in any event, the allocation of each of them may exceed 80 per 100 of their loss. In order to determine the amount of the loss, no interest shall be taken for late payment.
Municipalities with the right to this allocation must submit the corresponding tax effort certificates within three months of the entry into force of this Law, under the same conditions as in the The General Budget Laws of the State for the years mentioned above.
First transient disposition. Compensation for residence of staff at the service of the state public sector not subject to labour law.
During 1999, the residence allowance of the state public sector's active personnel, except for the labor legislation, will continue to be returned in the areas of the national territory that have recognized it, with an increase of 1.8 per 100 over the amounts in force in 1998.
By way of derogation from the previous paragraph, those who came to receive the allowance for residence in amounts higher than those laid down in general for officials falling within the scope of the Law 30/1984 of 2 August will continue to be returned to it without any increase in the year 1999 or with which it proceeds to achieve the latter.
Second transient disposition. 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 1999, 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 transient supplements recognized to the personnel of the Armed Forces and the Corps of the Civil and National Police, as well as to the staff of the Administration of Social Security and the Statue of the National Institute of Health and other staff entitled to receive such supplements shall be governed by the same rules laid down in paragraph 1 above for 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 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 employment, directly by the National Institute of Employment, 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. 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, was extended during 1999.
Transient disposition fifth. Effects of the payments of the debts referred to in credit 32.911D.16.453.
The payments of the debts referred to in credit 32.911D.16.453 entered in the General Budget of the State for 1998, once carried out, will have their effects with 31 May 1995.
Therefore, I command all Spaniards, individuals and authorities, to keep and keep this Law.
Baqueira Beret, 30 December 1998.
JOHN CARLOS R.
The President of the Government,
JOSÉ MARÍA AZNAR LÓPEZ
ANNEX I
Distribution of Program Credits
(In thousands of pesetas)
|
| Chapters I to VIII | Chapter IX | Total | |||
|---|---|---|---|---|---|---|
| Status Head | 1,062,912 | - | 1,062,912 | |||
|
Activity |
21.152.310 | - | 21.152.310 | |||
|
Sector Control Public | 5.968.413 | - | 5.968.413 | |||
|
Control constitutional | 1.942.285 | - | 1.942.285 | |||
| Government Presidency | 3.812.365 |
- | 3.812.365 | |||
|
High State Advice | 1.203,973 | - | 1.203,973 | |||
|
Relac. General Courts, Government Secretariat and High Direction Support | 10.297.839 | - | 10.297,839 | |||
| advice on social, economic and labor matters | 962.374 | - |
962.374 | |||
|
and General Administration General Services | 3.484.760 | 1,000 | 3.485.760 | |||
| Public Administration Management and Organization | 3.391,655 | - | 3.391,655 | |||
|
staff training General | 10.318.147 | - | 10.318.147 | |||
|
Support to the administrative management of the Head of State | 642,994 | - | 642,994 | |||
| State peripheral administration | 25.315,652 | - | 25.315,652 | |||
|
Development of the organization State territory and its collaboration systems | 692,872 | - | 692,872 | |||
| Coordination and Financial Relations with Territorial Authorities | 903,655 | - | 903,655 | |||
| Infrastructure for Crisis Situations and special communications | 657.143 | - | 657.143 | |||
| Informational Coverage | 5.410.242 | - | 5.410.242 | |||
| Advertising of legal rules | 4.598.271 | - | 4.598.271 | |||
|
Counselling and defending the interests of the State | 2.803.370 | - | 2.803.370 | |||
|
Ministries Transport Services | 10.786.044 | - | 10.786.044 | |||
| 358.820 | - | 358.820 | ||||
| 7.804.309 | - | 7.804.309 | ||||
| External Status Action | 75.220.554 | - | 75.220.554 | |||
|
action before the Union European | 2.467.987 | - | 2.467.987 | |||
| Development Cooperation | 51.438.854 | - | 51.438.854 | |||
|
Cooperation, promotion, and cultural outreach on the outside | 9.375.077 | - | 9.375.077 | |||
|
Judicial Power Government |
2.496.166 | - | 2.496.166 | |||
|
and General Services | 6.241.356 | - | 6.241.356 | |||
| Selection and Training of Judges | 2.052,596 | - | 2.052,596 | |||
|
Documentation and judicial publications | 709.894 | - | 709.894 | |||
| and Fiscal Ministry Courts | 132.096.649 | - | 132.096.649 | |||
|
Administration Staff Training | 940.322 | - | 940.322 |
|||
|
prisons and institutions | 78,767,359 | - | 78.767.359 | |||
|
, training, and assistance to inmates | 5.439.550 | - | 5.439.550 | |||
| 1.807,718 | - | 1.807.718 | ||||
| Personal Data Protection | 563,951 | - | 563,951 |
|||
| safety and radiation protection |
- | 5.207,857 | ||||
|
and General Services Defense | 186.573.177 | - | 186.573.177 | |||
| Armed Forces Operational Expenses | 205.537.017 |
- | 205.537.017 | |||
|
Personal in reservation | 120.718.838 |
- | 120.718.838 | |||
|
Modernization of the Armed Forces | 126.434.414 | - | 126.434.414 | |||
| Logistic Support | 195.232.091 | 1.201.543 |
196.433.634 | |||
|
Forces personnel training | 38.938.839 | - | 38.938.839 | |||
|
| - | - | - | - | 12.780.900 | |
| Forces Training and State Security Corps | 11.907.945 | - | 11.907,945 | |||
| Citizen Security | 430.873.476 | 12,000 | 430.885,476 | |||
| Road safety | 75.569,968 | - | 75.569,968 | |||
| Drug enforcement action | 6.163.859 | - | 6.163.859 | |||
| Forces and Bodies on standby |
78.209.582 | - | 78.209.582 | |||
|
Civil Protection | 2.573.363 | - |
2.573.363 | |||
|
Security and Social Security Directorate and General Services | 549.035.089 | 39,000 | 549.074.089 | |||
|
and Social Protection Inspection and Control | 11.445.385 | - | 11.445.385 | |||
| Benefits to Unemployed | 1.353.523.368 | - | 1.353.523.368 | |||
|
objector social replacement | 4.302.142 |
- | 4.302.142 | |||
|
National Drug Plan | 4.769.177 | - | 4.769.177 | |||
| Migrant Action | 9.020.215 | - | 9.020.215 | |||
|
Social Services Social to disabled | 46.838.209 | - | 46.838.209 | |||
| Social Security Social Services at 3rd age | 15.663.021 | - | 15.663.021 | |||
| Other Social Security Social Services | 49.527,992 | 39,500 | 49.567.492 | |||
|
social services Status | 31.585.264 | - | 31.585.264 | |||
| Social Security Social Services managed by the Autonomous Communities | 136.920.256 | - | 136,920.256 | |||
|
social services Social Security | 4.797.082 | - | 4.797.082 | |||
| Childcare and Family | 3.077.291 |
- | 3.077.291 | |||
| Passive Classes Pensions | 842.972,900 | - | 842.972,900 | |||
|
Passive Classes Pension Management | 1.973.253 | - |
53,823.069 | |||
|
53,823.069 |
53,823.069 |
| 650 | 53.823.719 | ||
| 7.915.604.245 | - | 7.915.604.245 | ||||
|
disability and other Social Security benefits | 785.566.198 | - | 785.566.198 | |||
|
economic capabilities of Social Security | 45.331,944 | - | 45.331,944 | |||
|
Pensions | 104.070.730 | - | 104.070.730 | |||
|
-contributory pensions and care benefits | 266.269.269 | - | 266.269.269 |
|||
| Other Passive Classes and Pensions | 8.207.810 | - | 8.207.810 | |||
| Administration of labor relations and working conditions | 9.153.184 | - | 9.153.184 | |||
|
|
- | 80.201.084 | - | - | ||
|
Building and managing jobs | 467.881,417 | - | 467.881,417 | |||
| 2.255.798 | - | 2.255.798 | ||||
|
Promotion and Services to Youth | 3.252.963 | - | 3.252.963 | |||
| Promotion of the woman | 2.971,841 | - | 2.971,841 | |||
|
vocational training | 209.135.010 | - | 209.135.010 | |||
|
schools, craft homes, and job workshops | 59,743,889 | - | 59,743,889 | |||
| 28.773.207 | - | 28.773.207 | ||||
|
Health and Health Administration Training | 782.122 | - | 782.122 |
|||
| Assistance in the Armed Forces | 43.445,834 | - | 43.445,834 | |||
|
Health Care. Direct Management Health | 561.235.435 | - | 561.235.435 | |||
| Specialized Health Care. Direct Management Inhealth | 920.443,675 | - | 920.443,675 | |||
|
2.227.342 | - | 2.227.342 | ||||
| Social Security Health Care Managed by Autonomous Communities | 2.243.740.784 | - | 2.243.740,784 | |||
|
administrative mutualism | 216.004,994 | - | 216.004,994 | |||
| Mutual Health Primary Care. Employer and Inst. Social of the Sea | 70.166.100 | - | 70.166.100 | |||
| Mutual Health Care Specialist. Employer and Inst. Social of the Sea | 30.126.774 | - | 30.126.774 | |||
|
188.145 | 188.145 | 188.145 | - | |||
|
and rational use of medicines and healthcare products |
- | 1.794.145 | ||||
| 3.896.043 | - | 3.896.043 | ||||
| Education Address and Services | 21.449,991 |
- | 21.449,991 | |||
|
Education Teacher Training | 10.197.794 | - | 10.197.794 | |||
|
Children and primary education | 311.678,668 | - | 311.678,668 | |||
|
education, vocational training, and Language Official Schools | 403.788.320 |
- | 403.788.320 | |||
|
Teachings | 11,924,988 | - | 11,924,988 | |||
| 36.137.760 | - |
36.137,760 | ||||
|
Teachings | 13.206.086 | - |
13.206.086 | |||
| 15968.150 | - | 15.968.150 | ||||
| Compensation Education | 4.051,818 | - | 4.051.818 | |||
|
-University Distance and Permanent Education | 8.952,886 | - | 8.952.886 | |||
|
Teachings |
33.886,913 | - | 33.886,913 | |||
|
New technologies applied to the education | 1.190.751 | - | 1.190.751 | |||
| School-age and university sport | 2.664.246 | - | 2.664.246 | |||
|
grants and grants |
98.868.560 | - | 98.868.560 | |||
| 23.480.935 | - | 23.480.935 | ||||
| Support for other school activities | 1.035,930 | - | 1.035,930 | |||
| Promotion, administration, and help for rehabilitation and access to housing | 107.655.048 | 916.375 | 108.571,423 | |||
| Building and Building Promotion | 5.000.672 | - | 5.000.672 | |||
|
| - | - | - | - Table_table_der" > 47.781.056 | ||
| Quality promotion and consumption management | 837.034 | - | 837.034 | |||
| consumer rights | 823.821 | - | 823.821 | |||
|
9.416.133 | - | 9.416.133 | 9.416.133 | - | ||
|
Directorate and General Culture Services | 3.257.437 | - | 3.257.437 | |||
|
| 5.126,888 | - | 5.126,888 | |||
|
Libraries | 8.264.647 | - | 8.264.647 | |||
| Museums | 16.281,631 | - | 16.281,631 | |||
| Exhibits | 518.853 | - | 518.853 | |||
|
Promotion and Cooperation cultural | 12.338.335 | - | 12.338.335 | |||
|
1.531.386 | - | 1.531.386 | ||||
|
Music | 11.379.212 | - | 11.379.212 | |||
| Theatre | 4.005.462 | - | 4.005.462 | |||
| Cinematography | 7.008.843 | - | 7.008.843 | |||
|
- |
16.854,665 | 16.854.665 | - | |||
|
Historical Heritage Administration | 11.652.381 | 12,000 | 11.664.381 | |||
| to store and restoring cultural assets | 5,730,860 | - | 5,730,860 | |||
|
873.350 | - | 873.350 | ||||
|
Elections and Political Parties | 30.621.409 | - | 30.621.409 | |||
|
services and studies public works and urbanism | 5.007.184 | - | 5.007.184 | |||
| Development Address and Services | 171.918.979 | 115.100 | 172.034.079 | |||
|
Planning and sorting territorial | 47.599.166 | - | 47.599.166 | |||
| Address and Environment General Services | 7.941.102 |
- | 7.941.102 | |||
|
resource management and infrastructure | 159.676.647 | 2.505.296 | 162.181.943 | |||
|
Infrastructure rail | 175.672.022 | - | 175.672.022 | |||
| Grants and support for land transport | 192,819,000 | - | 192,819,000 | |||
|
Sorting and Inspection terrestrial | 5.404.242 | - |
5.404.242 | |||
|
road infrastructure | 292.679.392 | - | 292.679.392 | |||
|
to store and exploit roads | 90.805.272 | 36,188 | 90.841,460 |
|||
|
change insurance coverage | 19.652,000 | - | 19.652,000 | |||
| traffic and coastal surveillance security | 13.546.755 | - | 13.546.755 | |||
|
23.047,349 | - | 23.047.349 | ||||
| Shipping support and support | 4,505,000 | - | >4.505,000 | |||
| Aviation Regulation and Monitoring | 3.100.659 | - | 3.100.659 | |||
|
and support Air transport | 21.519.900 | - | 21.519.900 | |||
| Communications and Radio Spectrum Management | 33.742.067 | - | 33.742.067 | |||
|
National Gift Plan |
38.684.401 | - | 38.684.401 | |||
|
Protection and improvement of media natural | 30.047.330 | - | 30.047.330 | |||
| Scientific Research | 59.082.218 |
275 | 59.082.493 | |||
|
and astrophysics | 1.361.868 | - | 1.361.868 | |||
|
research | 21.640,822 | - | 21,640,822 | |||
| 1,503,843 | - | 1,503,843 | ||||
|
| 49.043,666 | - | 49.043,666 | |||
| works research and experimentation | 604,798 | - | 604,798 | |||
| Research and technological development | 289.808.212 | - | 289.808.212 | |||
| - | 673.440 |
- | 673.440 | - - | ||
|
research | 15.506.555 | - | 15.506.555 | |||
| Research and statistical and economic studies | 570.059 | - | 570.059 | |||
|
Agricultural Research and Experimentation | 5.456.417 | - |
5.456.417 | |||
| Research and Experimentation | 4.469.145 | - | 4.469.145 | |||
| geologic-mining research | 3.485.584 | - | 3.485.584 | |||
|
| - | - | - | - | - Table_table_der" >6.795.945 | |
| 4.953.233 | - |
4.953.233 | ||||
| Meteorology | 12.200.518 | - | 12.200.518 | |||
| Compilation and dissemination | 23.087.102 | - | 23.087.102 | |||
|
Metrology | 1.019.291 | - | 1.019.291 | |||
|
Directorate and General Economics and Finance Services | 20.480.572 |
- | 20.480.572 | |||
|
Economics and Finance staff training | 1.457.309 | - | 1.457.309 | |||
| 788.179 | - |
788.179 | ||||
|
Planning, budgeting, and fiscal policy | 6.412.968 | - | 6.412.968 | |||
|
12.316.611 | - | 12.316.611 | - | - | ||
| and State Treasury Management | 1.474.564 | - | >1.474.564 | |||
| Control and accounting planning | 557.086 | - | 557.086 | |||
|
97.467.903 | 97.467.903 | 97.467.903 | 97.467.903 | |||
|
rustic and urban real estate catstars | 17.521.520 | - | 17.521.520 | |||
|
Management of lotteries, bets, and games Random | 23.110.890 | - | 23.110.890 | |||
| State Tax System Application | 113.029.123 |
- | 113.029.123 | |||
|
-economic claims resolution | 3,727.412 | - | 3,727.412 | |||
|
Defense |
225.434 | - | 225.434 | |||
| Regulation and Surveillance of Competition in the Tobacco Market | 817.227 | - | 817.227 | |||
|
, control, and insurance management | 72.605,639 | - | 72.605,639 |
|||
|
Financial Markets Regulation | 1.218.998 | - |
1.218.998 | |||
| Unclassified functions and functions | 196.755.106 | - | 196.755.106 | |||
|
and Services Agriculture General | 15.964.155 | - | 15.964.155 | |||
|
| - | - | - | - Rant_table_der" > 26.193,880 | ||
| Defense and improving the quality of agricultural production | 9.832.984 | - | 9.832.984 | |||
|
agricultural productions | 11.712.019 | - | 11,712.019 | |||
|
898.917.242 | 898.917.242 | 898.917.242 | 15,000,000 | 913.917.242 | ||
|
8.777,958 | - | 8.777,958 | ||||
|
Development |
73.994,098 | - |
73.994,098 | |||
|
and conserving fisheries resources | 5.989.335 | - | 5.989.335 | |||
| Improving fisheries structures and markets | 10.325.594 | - | 10.325.594 |
|||
|
and Fishing Production Risk Forecast | 24.726.921 | - | 24.726.921 | |||
| General Address and Services | 5.431.026 | - | 5.431.026 | |||
|
7.587.169 | - | 7.587.169 | ||||
|
Quality and industrial security | 2,936,563 | - | 2.936,563 | |||
| Company Competitiveness industrial | 5.390.736 | - | 5.390.736 | |||
|
|
- | 58,484,168 | 58,484,168 | - | ||
|
Support for small and medium enterprise | 8.049,949 | - | 8.049,949 | |||
|
Incentives to Industrial Localization | 45.021.864 | - | 45.021.864 | |||
|
Energy Regulations and Development | 6.209.356 | - |
6.209.356 | |||
|
development of coal mining districts | 43,500,000 | - | 43,500,000 | |||
| Mining Exploitation | 108.270.175 |
- | 108.270.175 | |||
| Coordinating and promoting tourism | 16.602.633 | - | 16.602.633 | |||
|
and Tourism and Small and Medium Business Services and Services | 922.335 | - | 922.335 | |||
| Foreign Trade Sorting | 2.5499.59 | - | 2.549.659 | |||
|
promotion and internationalization of the company | 133.290.676 | - | 133.290.676 | |||
| 2.105.337 | - | 2.105.337 | ||||
|
Transfers to Autonomous Communities by cost of services assumed | 1.322,576 | - | 1.322,576 | |||
|
to Communities State revenue share autonomies | 2.194.301.002 | - | 2.194.301.002 |
|||
|
to Autonomous Communities by the Interterritorial Compensation Fund | 138.697,000 | - | 138.697,000 | |||
| Other Transfers to Autonomous Communities | 52.509.310 | - | 52.509,310 | |||
|
to Local Corporations by Participation in State Revenue | 1.353.485.557 | - | 1.353.485.557 | |||
| State Local Economic Cooperation | 25.144.063 | - | 25.144.063 |
|||
| Other Contributions to Local Corporations | 21.777,667 | - | 21.777,667 | |||
|
to the Budget General of the European Communities | 1,007,687,900 | - | 1,007,687,900 | |||
|
Development cooperation under the Lomé Conventions | 21.900,000 | - | 21.900,000 | |||
| Amortization and financial expenses for the public debt in national currency | 2.662.528.316 | 2.809.002.293 | 5.471.530.609 | |||
| Amortization and financial expenses of foreign currency public debt | 378.471,684 | 556.967,638 | 935.439.322 | |||
| 32.296.525.009 | 3.385.8488.58 | 35.682.373.867 |
Note: The amendments resulting from the approval by the Congress of the Members of Amendments Nos 1,556 and 1,565 are not included.
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 Laws 28/1975 and 29/1975, June 27, and Royal Decree 16/1978, of June 7.
(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 autonomous bodies, up to the amount of the remaining remaining as a result of the management of the latter.
Two. The appropriations needed in the expenditure programmes of the autonomous bodies and other public bodies, in order to reflect the impact on them of the changes in the appropriations entered in the state of transfers 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": claims relating to the provision of pension and compensation obligations.
Two. In Section 12, "Ministry of Foreign Affairs": Credit 12, Transfers between Subsectors, 03.415, " For the social purposes to be carried out in the field of international cooperation (Article 2 of Royal Decree 825/1988, of 15 December 1988). (July) ".
Three. In Section 14, "Ministry of Defense": credit 14.211A.03.228 for expenses incurred for the participation of the SAF in UN operations.
Four. In Section 15, "Ministry of Economy and Finance":
a) Credit 15.612F.04,631, intended to cancel tax debts by delivery or award of goods.
(b) Credit 15.612D.16.351, intended for hedge risk coverage provided by the Treasury.
(c) Credit 15.612D.16.357, expenditure arising from the coinage of the euro.
Five. In Section 16, "Ministry of the Interior":
(a) 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.
b) Credit 16.463A.01.227.05, for expenses derived from electoral processes.
c) Credit 16.463A.01.485.02, to subsidize the electoral expenses of political parties (Organic Law 5/1985, of June 19, of General Electoral Regime).
(d) Credit 16.221A.01.1.87, for the payment of compensation, in application of Articles 93 to 96 of the Law on Fiscal, Administrative and Social Order Measures for 1997, as well as those arising from damages third parties, in conjunction with Articles 139 to 144 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, and Law 52/1984 of 26 December 1984 on the Protection of the Media Transport that is located in Spanish territory making international trips.
e) Credit 16.313G.06.227.11 For activities of prevention, investigation, prosecution and repression of crimes related to drug trafficking and other purposes, as referred to in Article 2 of Law 36/1995, of 11 of December, which may be extended to the limit of the income applied to the State budget.
Six. In Section 18, "Ministry of Education and Culture": Credit 18.458D.13,621, in function, both of the collection that the Treasury carries out for the export permit fee of the members of the Spanish Historical Heritage, established in the Article 30 of Law 16/1985, as in the case of the difference between the initial entry for investments resulting from the "1 per 100 cultural" (article 68 of Law 16/1985, of the Spanish Historical Heritage) and the non-nullified credit holds Article 20 (3) of Law No 33/1987 of the General Budget of the State for 1988.
Seven. In Section 19, "Ministry of Labour and Social Affairs": credit 19.313L.04.4.84, for the purposes of social interest, governed by Article 2 of Royal Decree 825/1988 of 15 July.
Eight. In Section 20, "Ministry of Industry and Energy": Credit: 20.741A.101.751, "A Autonomous Communities for Economic Recovery of Coal Mining Communities ", as well as Credit 20, Transfers between Subsectors, 06,711," To the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas ", in the amount necessary to provide financing to the said organism.
Nine. In Section 21, "Ministry of Agriculture Fisheries and Food": credit 21.719A.01,440, for the coverage of losses of Combined Agricultural Insurance, corresponding to the Insurance Compensation Consortium.
Ten. In Section 26, "Ministry of Health and Consumer Affairs": appropriations 26, Transfers between Subsectors, 11.421, "State contribution to the General Treasury of Social Security to finance the current operations of INHEALTH", and 11,721, "State contribution to the General Treasury of Social Security to finance the capital operations of INHEALTH", in the amounts necessary to meet the budgetary settlements of previous years.
Once. 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 and those which, where appropriate, are provided for in Programme 911A, "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 to 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 years.
(c) Credits 460.02, 460.03 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 necessary, 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 liquidations for the financial year 1998.
(g) Credit 32.911B.18.457 for the implementation of the "Guarantee Fund", up to the amount resulting from the liquidation.
Twelve. In Section 34, "Financial relations with the European Union": The appropriations for Programme 921A, "Transfers to the general budget of the European Communities", may be extended both in terms of the commitments it has entered into or which it may acquire the Spanish State with the Communities or arising from the financial provisions thereof, as in the light of the actual collection of agricultural levies, customs duties on the part of the Community external tariff, and sugar and isoglucose quotations.
Third. All the appropriations in this budget according to the commitments of exclusive financing or co-financing that may be contracted with the European Communities.
Fourth. In the Social Security budget, the appropriations 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
|
| Thousands of pesetas | |
|---|---|---|
|
Ministry of Economy and Hacienda: |
| |
|
-Official Credit Institute | 450,000,000 | |
|
(This limit will not affect cash operations that are designed and amortized within the year, |
| |
| of Development: |
| |
| 24,500,000 | ||
| 5,013,000 | ||
| 5.013,000 | ||
| The_table_table_izq"> (net long-term bank debt increase cifra.) |
| |
| -National Railways Network Spaniards | 50,000,000 | |
| (This figure will be understood as a net maximum increase in long-term indebtedness, between 1 January and 31 In December 1999, it will not affect cash operations which are designed and amortised in the year, nor will it be will compute the refinancing of short-and long-term contracted debt in the same way.) |
| |
| -Business public entity Post and Telegraphs | 2.500,000 | |
|
Ministry of Agriculture, Fisheries and Food: |
|
|
|
-Spanish Agrarian Guarantee Fund (FEGA) | 15,000,000 | |
|
| ||
|
-Ente Public Radio Television Española | 171.873,000 | |
| (This figure will be understood as the maximum net increase of the short and long debit position period, between 1 January and 31 December 1999.) |
|
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 1999, as follows:
|
| Pesetas | |
|---|---|---|
|
Education and Education Primary: |
| |
|
staff, including social loads | 3.756.625 | |
|
Expenses | 511.307 | |
| 766,071 | ||
|
Amount annual | 5.034.003 | |
|
Special Education * (required and free levels): |
|
|
|
I. Primary/Primary Education: |
| |
|
staff, including social loads | 3.756.625 | |
|
Expenses | 511.307 | |
|
Other Expenses (media) | 817.144 | |
|
Annual Amount | 5.085.076 | |
|
Staff (Logopeds, Fiotherapists, Educational Technicians, Psychologist-Pedagogue, and Social Worker), as Deficiencies: |
| |
| Psychics | 2.722.395 | |
| Autistas or severe personality problems |
2.208.282 | |
| Auditives |
2.533.083 | |
|
| Pluridefficient | 3.143,916 |
|
II. Vocational "Task Learning" training: |
| |
|
staff salaries, including social charges | 7.513.250 | |
|
Expenses | 670.876 | |
|
Other Expenses (media) | 1.164.128 | |
| Annual Total Amount | 9.348.254 | |
|
Staff (Logopedas, Fiotherapists, Educational Technicians, Psychologist-Pedagogue and Social Worker), according to deficiencies: |
| |
| Psychics | 4.346,681 | |
|
Autists or severe problems personality | 3.887,830 | |
| Auditives | 3.367.814 | |
|
4.833.456 | ||
|
| ||
| Industrial and Agrarian branches: |
| |
|
staff salaries, including social charges | 6,718.424 | |
|
Expenses | 907.197 | |
|
Other Expenses (media) | 1.091.70 | |
|
Amount | 8.716.991 | |
| II. Service branches: |
| |
|
staff, including social loads | 6,718.424 | |
|
Expenses | 907.197 | |
|
Other Expenses (media) | 954,578 | |
|
Annual Amount |
8.580.199 | |
|
-Grade formative cycles (1): |
| |
| I. Administrative Management: First course of the training cycle: |
| |
|
staff salaries, including social loads | 6,718.424 | |
|
expenses | 907.197 | |
| Other Expenses (media) | 2.346,694 |
|
|
annual amount | 9.972.315 | |
| Second course of the training cycle: |
| |
|
| 0 | |
|
| ||
| 0 | ||
| 0 Table_table_izq"> Other Expenses (media) | 311.508 | |
|
Quarter September to November | 311.508 | |
|
| ||
| II. Trade: First course of the training cycle: |
| |
|
staff, including loads social | 6.718.424 | |
|
Expenses | 907.197 | |
| Other Expenses (media) | 2.346,694 | |
| Annual Total Amount | 9.972.315 | |
|
Second course of the training cycle: |
| |
|
| 0 | |
| Variable Expenses | 0 | |
|
Other expenses (media) | 311.508 | |
|
amount quarter September to November | 311.508 |
|
|
-Grade formative cycles (3): |
| |
|
III. Bodywork: |
| |
|
course of the training cycle: |
| |
|
Salaries of teaching staff, including social loads | 6.718.424 | |
|
expenses | 907.197 | |
| 1.596,998 | ||
|
annual amount | 9.222,619 | |
| Second course of the training cycle: |
| |
|
staff, including social loads |
6,718.424 | |
|
Expenses | 907.197 | |
| 1,719.524 | ||
|
Amount | 9.345.145 | |
|
|
|
|
|
IV. Vehicle Electromechanical: |
| |
|
course of the training cycle: |
|
|
|
staff salaries, including social loads | 6.718.424 | |
|
expenses | 907.197 | |
|
Other Expenses (media) | 1.983.268 | |
|
Annual Amount | 9.608.889 | |
| Second course of the training cycle: |
| |
|
staff, including social loads |
6,718.424 | |
|
Expenses | 907.197 | |
|
Other (media) expense | 2.102.679 | |
| Annual Total Amount | 9.728.300 | |
|
Grade Training Cycles (5): |
| |
| Consumer Electronic Equipment: |
| |
|
course of the training cycle: |
|
|
|
staff salaries, including social loads | 6.718.424 | |
|
expenses | 907.197 | |
|
Other Expenses (media) | 2.276.085 | |
|
annual amount | 9.901.706 | |
| Second course of the training cycle: |
| |
|
staff, including social loads |
6,718.424 | |
|
Expenses | 907.197 | |
|
Other (media) expense | 2.395.497 | |
| Annual Total Amount | 10.021.118 | |
|
Grade Training Cycles (6): |
| |
| . Electrical Equipment and Installations: |
| |
|
course of the training cycle: |
| |
|
staff, including social loads | 6.718.424 | |
|
Expenses variables | 907.197 | |
| Other Expenses (media) | 1.970,807 | |
|
Annual Amount | 9.596.428 | |
|
Second course of the training cycle: |
| |
|
staff salaries, including social loads | 6.718.424 | |
| Variable Expenses | 907.197 | |
| Other Expenses (media) | 2.093.334 | |
|
Annual Amount | 9,718.955 | |
|
Grade Training Cycles (7): |
| |
|
VII. Manufacturing and Installation of Carpentry and Furniture: |
| |
|
course of the training cycle: |
| |
|
6,718.424 | ||
| Variable Expenses | 907.197 | |
| Other Expenses (media) | 1.596,998 | |
|
Annual Amount | 9.222,619 | |
|
Second course of the training cycle: |
| |
|
staff salaries, including social loads | 6.718.424 | |
| Variable Expenses | 907.197 | |
|
Other Expenses (media) | 1.719,524 | |
|
Annual Amount | 9.345.145 | |
|
Grade Training Cycles (8): |
| |
|
VIII. Dressmaking: First course of the training cycle: |
| |
|
staff, including loads social | 6.718.424 | |
|
Expenses | 907.197 | |
| Other Expenses (media) | 1,983.268 | |
| Annual Total Amount | 9.608.889 | |
|
Second course of the training cycle: |
| |
|
| 0 | |
| Variable Expenses | 0 | |
|
Other expenses (media) | 311.508 | |
|
amount quarter September to November | 311.508 |
|
|
-Grade formative cycles (9): |
| |
|
IX. Hairdresser: First course of the training cycle: |
| |
|
staff, including loads social | 6.718.424 | |
|
Expenses | 907.197 | |
| Other Expenses (media) | 1,628.148 | |
| Annual Total Amount | 9.253.769 | |
| Second course of the training cycle: |
| |
|
6,718.424 | ||
| Variable Expenses | 907.197 | |
| Other Expenses (media) | 1.750.675 | |
|
Annual Amount | 9.376.296 | |
|
-Grade formative cycles (10): |
| |
|
X. Nursing Auxiliary Care: |
| |
|
course of the training cycle: |
| |
|
staff, including social loads | 6.718.424 | |
|
expenses | 907.197 | |
|
Other expenses (media) | 1.285.490 | |
|
annual amount | 8.911.111 | |
|
Second course of the training cycle: |
| |
|
staff, including social loads |
0 | |
|
expenses |
0 | |
|
Other (media) expense | 311.508 | |
|
Amount total quarter September to November | 311.508 | |
|
Grade Professional Training: |
| |
|
I. Administrative and Delineation Branches: |
| |
|
staff, including social loads | 6.201.621 | |
|
Expenses | 901,327 | |
|
Other Expenses (media) | 1.0222.797 | |
|
Amount annual total | 8.125,745 | |
|
II. Remaining branches: |
| |
|
staff, including social loads | 6.201.621 | |
|
Expenses | 901,327 | |
|
Other Expenses (media) | 1.168.709 | |
|
Annual Amount |
8.271,657 | |
|
and Polivalent Baccalaureate Centers and University Orientation Course and LOGSE Baccalaureate: |
| |
| Teaching staff, including social loads | 6.352.467 | |
| Variable Expenses | 1.219.750 | |
| Other Expenses (media) | 1.163,868 | |
|
Annual Amount | 8.736,085 | |
|
Secondary Education: |
| |
|
Cycle: |
| |
|
including social loads | 4.507,949 | |
|
expenses | 601.513 | |
| Other (media) expense | 995.893 | |
|
annual amount | 6.105.355 | |
| Second cycle: |
| |
|
5.999.552 | ||
| Variable Expenses | 1.151.986 | |
| Other Expenses (media) | 1,099,209 | |
|
Annual Amount | 8.250.747 |
* The Autonomous Communities in full exercise of educational competences, may adapt the modules of supplementary staff 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 Education, Primary, Compulsory Secondary Education, Vocational Training of First and Second Degrees, Training cycles Middle and Higher Degree, Unified High School and Course of University Orientation, as well as the new Baccalaureate regulated in the LOGSE, will be increased in 154,388 pesetas in the centers located in Ceuta and Melilla, due to the greater cost originated by the plus of residence of the staff of Administration and Services.
ANNEX V
Staff costs of the State General Administration's competition universities
According to the provisions of Article 14 of this Law, the cost of teaching and non-teaching staff and hired teachers has the following detail, in thousands of pesetas, not including trienes, social security, nor the In the case of the Commission, the Commission has been able to take the necessary steps to ensure that it is able to take the necessary steps to ensure that it is able to take the necessary measures. the linked places.
ANNEX VI
Embeddable Credit Remnants to 1999
The remaining remaining credits may be incorporated into the exercise credits:
(a) Removers of credit 16.01.223A.484 intended for the payment of compensation to those affected by the break of the Tous dam.
(b) Remembers of 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 24/1997, 29/1997 and 2/1998 enacted to repair the damage caused by various floods.
(d) Credit 17.38.513D.752 for investments in Article 12 of Law 19/1994, as well as those corresponding to superproject 96.17.38.9500 "Convention with the Autonomous Community of the Canary Islands", provided that it is less than 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 of loans 20.101.741A.751, 20.101.741A.761 and 20.101.741A.771, for economic reactivation of coal mining districts.
g) Credit 23.06,514C.601 corresponding to the annuity established in the collaboration agreement signed between the Ministry of the Environment and the Autonomous Community of the Canary Islands for actions in infrastructure costs, included in superproject 89.17.05,9002, provided that it is lower than the remaining balance in credit 23.06.514C.60.
(h) Credit 23.05.441A.601 corresponding to the annuity established in the collaboration agreement 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 lower than the remaining remaining in credit 23.05.441A.60.
i) Credit 23.05,512A.611 corresponding to the annuity established in the collaboration agreement 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) The credit remains of Section 32, arising from the transfers referred to in Article 10.
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 18.103,422 A 63 for investments to comply with Article 12 of Law 19/1994, R.E.F. de Canarias, corresponding to the superproject 97.18.103.0001.
n) Credit 18.103,422 C 63 for investments to comply with Article 12 of Law 19/1994, R.E.F. de Canarias, corresponding to the superproject 97.18.103.0002.
n) Credit 32,02,513A.751 corresponding to the Generality of Catalonia in the concept of railway infrastructure works according to the agreement signed with the State.
o) The remaining credit claims arising from the withholding tax referred to in Article 58 of Royal Decree 111/1986 of 10 January 1986, partial development of Law 16/1985, of 25 June, of the Spanish Historical Heritage, which is perform in the last quarter of the year.
(In addition, the expense and income summary is published)
