JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following Law.

EXPLANATORY STATEMENT

I

The objectives of economic policy, embodied in the State Budget Law for 1999, require the adoption of a set of measures of different nature and scope that are configured as effective instruments at the service of the Government's policy action in the various sectoral areas in which it is deployed.

To this end, this Law establishes certain reforms in the field of taxation, social security and regulatory norms of the staff regime in the service of the Public Administrations and serves to the needs of (a) specific measures in the field of organization and management and in the field of administrative action.

II

In the tax area, it should be taken into account that the reform of the Income Tax of the Physical Persons and the modifications that it determines in other taxes will be binding in the framework of the Law on the Tax on the Income of the Physical Persons the main core of the set of tax provisions for the next financial year. Hence, both the General Budget Law for 1999 and this Law, are limited to making specific adjustments to the current regulations.

Tax rules are listed in Title I.

In the Heritage Tax, the criteria for the valuation of the shares in the Collective Investment Institutions are modified, which will be valued by the liquidative value of the same at 31 December.

In the Tax on Successions and Donations, it is established that partial settlements to account that are practiced on the occasion of the payment of the perceptions derived from life insurance are taken into account the reductions provided for in Article 20 of the Tax Act.

With regard to the value added tax, the tax rules of the Court of Justice of the European Communities of 5 May 1998 are adapted, which determines the extension of the scope of the tax. an exemption for sports services provided by non-profit entities.

In the Tax on Production, Services and Import in the cities of Ceuta and Melilla, technical improvements are introduced in the regulation that Law 8/1991, of 25 March contains of this tax.

In matters of public interest rates and benefits, new rates are created and some of the existing ones are modified, all with the purpose of gradually approximating the amount demanded at the cost of the service. borrowed.

In relation to the Property Tax, new wording is given to Article 62 (2) (b) of Law 39/1988 of 28 December, regulating the Local Government, including expressly in the immovable property constituting the taxable fact of the immovable property tax, and even if that provision contains a list of the goods 'ad exempleum' and not as 'clausus numbers', the bed or land occupied by the water of the dams, water and reservoirs, constituting such goods, as was always the will of the legislator and the rule, a unitary set, which must also apply to such buildings where, in accordance with the provisions of Article 63 of that Law, they are of a rustic nature.

III

In the social order, measures relating to the procedure of social security and the protective action of the same are adopted in Title II, modifying the Royal Decree of Law 1/1994 of 20 June, for which the approves the recast text of the General Law on Social Security.

The measures relating to the procedure are intended to increase the recovery of debts by the Social Security and the use of computer media in the provision of data to it. Thus, the General Treasury of Social Security is enabled to adopt precautionary measures of a provisional nature in the award procedure, undeniably enhancing the efficiency in the collection management of the same. This regulation is fully adapted to that established for the tax order in the General Tax Law, avoiding the situation of disadvantage that the Social Security was in the process of collecting. In addition, the acquisition and maintenance of benefits in the contribution to social security for the provision of certain data in computerised form is conditional upon the Minister for Labour and Social Affairs to impose on the large enterprises the use of such media in the presentation to the Social Security of certain data.

In relation to the protective action and the protection of unemployment, measures are taken to promote the self-employment of disabled workers.

As other protective rules, it is important to highlight the extension of cases where the right to a widow's pension and benefits in favour of family members and the completion of reinsurance protection can be caused. (a) compulsory by the Mutual Labour and Occupational Diseases Mutuals.

A Chapter on infringements and sanctions in the social order is also included in this Title in order to achieve a better and more effective protection of the worker in the field of work. To this end, Law 8/1988 of 7 April 1988 on Infractions and Penalties in the Social Order is amended in order to accept the doctrine of the Constitutional Court in relation to the principle of social security. Amendments to the Law 31/1995 of 8 November on the Prevention of Occupational Risks are also introduced in order to cover the serious gaps in the offending classification in the prevention of occupational risks required by the transposition of Directives. Community in the field. Finally, the Staff Regulations are amended in view of the urgent need to make new infringements in socially sensitive cases, such as sexual harassment in the workplace and the abuse of overtime.

IV

Title III contains a number of rules regarding staff at the service of public administrations.

As far as public officials are concerned, the selective processes of replacement of interim employment or consolidation of temporary employment are regulated in order to give legal status in these selective processes to the system of -opposition and to provide for the experience in the positions of work to be convened, among other merits, at the stage of the competition.

In relation to the staff at the service of the Social Security Institutions, the functionalization of certain staff of the Social Institute of the Navy, in particular, of the staff assigned to the Program of Social Security, is established. Maritime Employment (in the new maritime labour specialty of the Higher Technical Service of the Social Security Administration).

As other regulatory norms of the personnel regime, it is worth mentioning the unification in a single Body, the Special Corps of Penitentiary Institutions, of the current Male and Female Special Bodies, the classification as serious infringement of public officials ' access to data collected from social security for purposes other than their own functions (in the same way as the tax regulation) and the change in the name of the specialised bodies in meteorology.

In the matter of passive classes, the Recast Text of the Law of Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30, is amended in order to extend the age limits to be a beneficiary of the In the case of a pension, in the event that none of the parents survived, thus harmonizing the regulation of the Passive Classes of the State with the one established for the field of Social Security with the new regulation that on this matter has been carried out by Law 24/1997, of July 15, of Consolidation and Rationalization of the System of Social Security.

The Royal Decree-Law 16/1978 of 7 June, which regulates the social security of civil servants in the service of the administration of justice, is also amended in order to restrict the existing disparities between the regimes of the General Judicial Mutuality (MUGEJU) and the Mutuality of Officials of the State Administration (MUFACE) and the Social Institute of the Armed Forces (ISFAS).

And finally, it provides for the possibility that they may be concerned in favour of foreign displaced persons who are safe from accidents and health care covering contingencies not covered by a security regime. Social.

V

Title IV contains various rules on financial and wealth management as well as organization and procedure.

The financial management rules are set out in Chapter I of this Title, and are specified in the amendment of the Royal Decree of Law 1091/1988 of 23 September, approving the recast of the General Law Budget at certain points. It is worth noting the amendment of Chapter II of Title III of the General Budget Law on the control of public bodies, an amendment which has been necessary given the new classification of the same ones carried out by Law 6/1997, 14 April, Organization and Operation of the General Administration of the State. The new Chapter II, under the heading "Internal control of the economic and financial management of the Autonomous Bodies of the State, Enterprise Public Entities, other Public Entes and State Societies" allows to accommodate the control system of the different organisms to the nature of the activity of the same. The regulation of the State's Public Debt is also amended to provide for the possibility that the marketable securities of the State Debt acquired on the secondary market may be used not only for their depreciation but also for their maintenance on an account of securities opened to the effect by the Treasury, and that transactions may be carried out on them; likewise, the special reasons for the opening of Treasury accounts outside the Bank of Spain, since, at the request of the European Central Bank, these accounts would not be the exception, but the rule. Finally, Title VI of the General Budget Law on Public Accounting is amended in order to adapt the same to the regulation that Law 6/1997, of April 14, makes of the Public Sector Entities State as to the Resolution of 30 September 1997, of the Joint Committee of the General Courts for relations with the Court of Auditors, concerning the accountability of the State Public Sector and the content and scope of the Account State General.

With respect to the wealth management, the disposal of certain buildings of Defense and State Heritage is foreseen, and in the field of public administration contracts, Law 13/1995, of May 18, is amended in a specific and specific aspects in order to establish control measures in the implementation of the work projects.

With regard to the rules of organization and procedure set out in Chapter II of Title IV, one of the main aspects to be highlighted is the adaptation of the Autonomous Bodies and the other Law Entities. It published Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State. Thus, the Autonomous Bodies of a commercial, industrial, financial or analogous nature are adapted to Law 6/1997; the Public Bodies of Research, the MUFACE, the ISFAS and the MUGEJU, the Board of Directors of the National Heritage, the Public Spanish Airports and Air Navigation, the Railway Infrastructure Manager, the Management of the Naval Construction Sector, the Liquidator Commission of the Insurance Entities, the Youth Council of Spain, the Agency National of Lotteries and Gambling of the State, the Autonomous Agency Management of Infrastructure The Defense, the Center for Industrial Technological Development (CDTI), the Institute for Energy Diversification and Savings (IDAE), and the National Network of the Spanish Railways (RENFE) and the Railway of Via Narcha (FEVE).

Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State is amended, in turn, to allow the delegation by the Ministers of their powers to resolve resources and to declare the (a) the administrative acts and decisions of the public authorities do not put an end to the administrative procedure, and may be brought against the same ordinary appeal to the relevant public authorities; Minister.

As other organizational norms, the following should be noted: the adoption of a series of measures, of an extraordinary nature, that allow to accommodate the possibilities of action of the National Mint and the requirements arising from the introduction of the Euro and related processes, the amendment of certain provisions of Law 13/1986 of 14 April, the Promotion and General Coordination of Scientific and Technical Research as regards the composition of the General Council of Science and Technology and in order to adapt the Law to the creation of the Office of Science and Technology, the extension of the powers of the Spanish Medicines Agency, which will assume powers in the field of veterinary medicinal products and the extension of the aims of the Institute of Agricultural Research and Technology Food, centralizing in a single agricultural research agency activities that are currently in other centralized organs in order to achieve a more agile research management in the field.

Title V contains a number of measures that allow for more effective administrative action in the various fields in which it is manifested.

In the field of transport, the Law 16/1987, of 30 July, of Land Transport Management, is amended to delimit the way to measure the immediate land to the railway subject to the limitations of the domain.

In the field of education, the authorization of a maximum discount of 12 per 100 on the sale price to the public of textbooks and didactic materials is established as a permanent measure, since it has been considered that the reasons for the provision of this measure for the 1998-99 course are not of a purely transitional nature. It also amends the Organic Law 1/1990 of 3 October of General Ordination of the Educational System, in order to include in it a new precept that regulates the legal relationship of the faculty that imparts the religious teaching with the centers on which it is delivered.

In the field of communications, Law 11/1998 of 24 April, General of Telecommunications, is amended in very specific and specific aspects. Also amended is Law 10/1988 of 3 May of Private Television in order to make it easier for the shares of television concessionaires to be sold on secondary markets.

In the field of agriculture, rules are introduced which affect the buyers and producers of milk and milk products and the possibility of setting up State companies for the execution of works and infrastructure modernization and regadieu consolidation.

In relation to the administrative action abroad, technical improvements are introduced in the regulation that the Fund for Development Assistance (FAD) made in Law 66/1997, of December 30, of Fiscal, Administrative and Social Order.

And finally, in the field of energy, the Law 54/1997 of 27 November of the Electrical Sector is amended in order to guarantee the freedom of participation in the capital of the commercial society acting as an operator of the market, conformity with the liberalizing spirit of this Law.

TITLE I

Tax Rules

CHAPTER I

Direct Taxes

Section 1. Corporate Tax

Article 1. Amendments to Law 43/1995 of 27 December of the Company Tax.

With effect for the tax periods beginning on January 1, 1999, the articles of Law 43/1995, of December 27, of the Tax on Societies are amended as follows:

First. Two new points (i) and (j) are added to Article 7 (1) with the following wording:

" i) The Investment Guarantee Funds, regulated in the Law 24/1988, of July 28, of the Securities Market.

(j) The communities holding common hand-side neighborhood mountains covered by Law 55/1980 of 11 November on the regime of the common hand-side hills, or on the corresponding autonomic legislation. "

Second. Article 9 (c) and (d) shall be worded as follows:

"(c) The Bank of Spain, the Deposit Insurance Funds and the Investment Guarantee Funds."

"(d) Public entities entrusted with the management of social security."

Third. A new paragraph 9 is added to Article 19 of the following wording:

" 9. Where provisions are removed, because they have not been applied for their purpose, without payment of an income account for the financial year, their amount shall be integrated into the taxable amount of the institution which has provided them, in so far as such provision has been made. considered deductible expense. "

Fourth. Article 26 (8) shall be deleted. Article 26 (6) and (7) are amended as follows:

" 6. The pension funds covered by Law 8/1987, of 8 June, of the Pension Plans and Funds, shall be taxed at the rate of 0 per 100.

7. The rate of 40 per 100 shall be taxed by entities engaged in the exploration, investigation and exploitation of oil deposits and underground hydrocarbons in the terms laid down in Law 34/1998 of 7 October of the Sector of Hydrocarbons.

The activities relating to the refining and any other activities other than those of exploration, research, exploitation, transport, storage, purification and sale of extracted hydrocarbons, or of the storage activity Underground hydrocarbons owned by third parties shall be subject to the general rate of charge.

To entities that exclusively develop the activity of storing hydrocarbons owned by third parties will not be applicable to the special regime established in Chapter X of Title VIII of this Law and will be taxed at the rate of 35 per 100. "

Fifth. Article 35 (2) shall be worded as follows, with effect exclusively for the tax periods to be initiated in the years 1999 and 2000:

" 2. The investments in Spanish productions of film films and audiovisual series of fiction, animation or documentary, which will allow the production of a physical support prior to its serial industrial production, will give the right to the producer to a deduction of 20 per 100. The basis for the deduction shall be the cost of the production mined in the part financed by the financial co-producer.

The financial co-producer participating in a Spanish film film production shall be entitled to a deduction of 5 per 100 of the investment it finances, with the limit of 5 per 100 of the income of the derivative period of such investments.

For the purposes of this deduction, the entity participating in the production of the films referred to in the preceding paragraph shall be considered as the financial co-producer only by providing financial resources in the the amount not less than 10 per 100 or more than 25 per 100 of the total cost of production, in exchange for the right to participate in the income derived from the holding of the same. The co-production contract, in which the circumstances indicated, shall be recorded, shall be submitted to the Ministry of Education and Culture.

The deductions referred to in this paragraph shall be made from the tax period in which the production of the work is completed. The amounts not deducted in that period may be applied in the liquidations of the successive tax periods, under the conditions laid down in Article 37 (1) of this Law. In such a case, the limit of 5 per 100 referred to in this paragraph shall be calculated on the income derived from the co-production that is obtained in the period in which the deduction is applied.

The conditions and procedures for the practice of this deduction may be established. "

Sixth. A new point (c) is added to Article 97 (2), with the following wording:

" (c) An entity segregates a portion of its social assets, consisting of shares in the capital of other entities that confer the majority of the share capital on the same, and transmits it to another entity, newly created or already existing, receiving in return securities representative of the capital of the acquiring institution, which shall attribute to its partners in proportion to their respective shares, reducing the share capital and reserves in the amount necessary and, in their case, a compensation in money under the terms of point (a) above. "

Seventh. New wording is given to Article 97 (4), in the following sense:

" 4. A branch of activity shall mean a set of assets which are capable of constituting an autonomous economic unit determining an economic exploitation, i.e. a whole capable of functioning by its own means. Debts incurred for the organisation or operation of the items that are transferred may be attributed to the acquiring company. '

Eighth. Article 108.1 is worded as follows:

" Article 108.

1. The scheme provided for in this Chapter shall apply, at the option of the taxable person, to non-cash contributions in respect of which the following conditions are met:

(a) That the entity receiving the contribution is resident in Spanish territory or carries out its activities through a permanent establishment to which the assets are affected.

b) Once the contribution has been made, the taxable person of this Tax or the Income Tax of the Physical Persons participates in the own funds of the entity that receives the contribution in at least 5 per 100. "

Ninth. Articles 116, 117, 118 and 120 are worded as follows:

" Article 116. Research and exploitation of hydrocarbons: depletion factor.

Companies whose social object is exclusively the exploration, research and exploitation of natural, liquid or gaseous hydrocarbons and natural hydrocarbons existing in the territory of the State and on the subsoil of the territorial sea and of the seabed which are under the sovereignty of the Kingdom of Spain, in the terms laid down in Law 34/1998 of 7 October of the Sector of Hydrocarbons, and with a complementary nature, the transport, storage, purification and sale of the extracted products, shall be entitled to a reduction in its tax base, as a depletion factor, which may be, at the choice of the entity, any of the following two:

(a) 25 per 100 of the amount of consideration for the sale of hydrocarbons and the provision of storage services, with the limit of the tax base.

b) 40 per 100 of the amount of the tax base prior to this reduction.

Article 117. Exhaustion factor: requirements.

1. The quantities which have been reduced by the rateable value as a factor for exhaustion must be invested by the concessionaire in the research activities of oil deposits or underground storage facilities which it develops in the the territory of the State and in the subsoil of the territorial sea and of the seabed which are under the sovereignty of the Kingdom of Spain, as well as in the abandonment of fields and in the dismantling of offshore platforms within ten years. The same consideration shall be given to the research activities carried out in the four years preceding the first tax period in which the tax base is reduced as a factor of exhaustion.

To these effects, preliminary studies of geological, geophysical or seismic nature, as well as all the costs incurred in the area of a research permit, such as the surveys of exploration, the costs of works for the access and preparation of the land and the location of these surveys. Research expenditure shall also be considered as those carried out in a concession and which relate to work for the location and drilling of a structure capable of containing or storing hydrocarbons, other than that contained in the field. gave rise to the granting of the holding. Abandonment of fields and the dismantling of offshore platforms shall mean the work necessary to dismantle the terrestrial production facilities or the offshore platforms, leaving the ground or the marine space free and expeditious. occupied in the form set by the Grant Decree.

No positive results will be included as an investigation, for these effects, for assessment or development surveys.

2. In each tax period, the reserve accounts of the institution shall be increased by the amount that reduced the tax base by way of exhaustion.

3. Only reserves set up pursuant to the previous paragraph may be freely available, in so far as the assets financed by those funds are amortised.

4. The taxable person shall collect in the memory of the 10 financial years following that in which the corresponding reduction was made, the amount of the reduction, the investments made from the same and the write-downs made, as well as any reduction in the reserve accounts which have been increased as a result of the provisions of paragraph 2 and the destination of the reserve. These facts may be checked during the same period, for which the taxable person must provide the accounting and the appropriate documentary supports which demonstrate compliance with the requirements of the exhaustion.

5. Investments financed by application of the exhaustion factor shall not be eligible for the deductions provided for in Chapter IV of Title VI.

Article 118. Exhaustion factor: non-compliance with requirements.

1. After the period of 10 years without having invested or having inadequately invested the corresponding amount, it shall be integrated into the tax base of the tax period ending the expiry of that period or of the financial year in which the has made the inadequate provision and the corresponding interest on late payment shall be settled from the date of the end of the period of voluntary payment of the debt corresponding to the tax period in which the payment was made. correlative reduction.

2. In the case of the liquidation of the entity or the change of its social object, the amount outstanding for the application of the exhaustion factor shall be integrated into the tax base in the form and with the effects provided for in the preceding paragraph.

3. In the same way, the cases of the transfer or the total or partial disposal, merger or transformation of the entity shall be carried out, unless the resulting entity continues to have as a social object, exclusively, that established in the Article 116 of this Law and assume the fulfilment of the necessary requirements to consolidate the benefit enjoyed by the transmitting or transformed entity, in the same terms as it was in the previous entity.

Article 120. Depreciation of intangible investments and research expenditure. Compensation of negative taxable bases.

1. Intangible assets and expenses of a research nature carried out in existing permits and concessions, expired or extinguished, shall be considered as intangible assets, from the time of their realization, and may be amortised with an annual fee maximum of 50 per 100. This concept will include geological, geophysical and seismic work, and land access and preparation works as well as exploration, evaluation and development surveys, and well-fitting operations. conservation of fields.

There will be no maximum repayment period for intangible assets and research expenditure.

2. The tangible assets of the asset may be amortised, in accordance with the "production unit" criterion, in accordance with a plan accepted by the Administration in accordance with Article 11 (1) (d) of this Law.

3. The entities referred to in Article 116 of this Law shall compensate for the negative tax bases by means of the procedure of reducing the taxable bases for the following financial years by a maximum annual amount of 50 per 100 of each of the those.

This negative tax base compensation procedure replaces the one set out in Article 23 of this Law. "

10th. Article 127 is worded as follows:

" Article 127. Depreciation of property assets subject to reinvestment.

1. The elements of the immobilised material affected by economic holdings in which the reinvestment of the total amount obtained in the onerous transfer of items of the tangible fixed assets, also affected by economic holdings, materializes, in the tax period in which the conditions of Article 122 of this Law are met, they may be amortised on the basis of the coefficient resulting from multiplying by 2,5 the maximum linear depreciation coefficient provided for in the Officially approved depreciation. Reinvestment must be made within the time limit referred to in Article 21.1 of this Law.

2. Where the amount invested is higher or lower than the amount obtained in the transmission, the amortisation referred to in the preceding paragraph shall apply only to the amount of such transmission that is the subject of reinvestment.

3. The deduction of the excess of the amortised amount resulting from the provisions of this Article in respect of the depreciation actually given shall not be conditional upon its accounting imputation on the profit and loss account. '

11th. A new Chapter XVI is added to Title VIII of Law 43/1995 of 27 December of the Corporate Tax:

" CHAPTER XVI

Communities scheme of common hand neighborhood mountain holders

Article 135a. Regime of communities with common hand-held neighborhood mounts.

1. The taxable base for the communities holding common hand-side neighbourhood mounts shall be reduced by the amount of the profit for the financial year applied to:

(a) Investments for the conservation, improvement, protection, access and services intended for the social use to which the mount is intended.

b) Financing of infrastructure and public services, of social interest.

The application of the benefit to the indicated purposes must be carried out in the tax period itself or in the following three. If the investment is not made within the time limit, the part of the full quota corresponding to the profits not actually applied to the investments described, together with the interest for late payment, shall be entered in conjunction with the quota for the tax period in which that period expired.

The tax administration, in the verification of the destination of the investments indicated, may request the necessary reports from the competent regional and local administrations.

2. The communities holding common hand-side neighbourhood shall be taxed at the rate laid down in Article 26 (2) of this Law.

3. The communities holding common hand-held communities shall not be required to make a declaration for this Tax in those tax periods in which they do not obtain any income under the same, nor do they incur any expenses, or make the investments referred to in the first subparagraph.

4. The members or members of the communities who hold common hand-held neighborhood mountains shall integrate into the base of the Income Tax of the Physical Persons the amounts that are effectively distributed to them by the community. Such income shall be treated as intended for the benefit of an institution in accordance with Article 23 (1) of Law 40/1998 of 9 December 1998 on the Income Tax of the Physical Persons and other Tax Rules, and the percentages corresponding to the entities in Article 26.2 of this Law shall apply to them. '

12th. A new Additional Provision 15th to Law 43/1995, of December 27, of the Corporation Tax is incorporated, with the following wording:

" Additional Disposition 15th. Tax incentives for the renewal of the merchant fleet.

1. Vessels, vessels and naval vessels, which meet the following requirements, may be rapidly amortised:

(a) in the case of new vessels, vessels or naval vessels which are made available to the acquirer between 1 January 1999 and 31 December 2003 or which have been commissioned by virtue of a a contract of construction concluded within that period, provided that its making available to the acquirer is prior to 31 December 2006, or in the case of used vessels acquired after 1 January 1999 which have been improvements, the amount of which is more than 25 per 100 of its acquisition value and which is made before 31 December December 2003.

(b) the ship, vessel or ship is to be entered in the First, Second or Fifth lists of Article 4.1 of Royal Decree 1027/1989 of 28 July on the flag, registration and registration of ships.

(c) The acquiring taxable person shall exploit the vessel, vessel or ship by means of his or her own activity, or by leasing it to the bare hull, provided that, in the latter case, the entity The lessor is a Spanish or European Grouping of Economic Interest and the following requirements are met:

(a ') that the lessee is a natural or legal person who has as normal business the operation of ships, vessels or naval vessels and which affects the element to such activity.

b ') That at least 75 per 100 of the tax advantage obtained is transferred by the lessor to the user.

For these purposes, the tax advantage will be assessed in the update, at the rate determined by the Ministry of Economy and Finance, of the differences in the tax revenues that would be produced with and without the application of this tax. regime.

c ') The shareholders of the leasing entity shall maintain their participation in the leasing entity for at least two thirds of the term of the lease.

d') that the purchase price of the vessel, vessel or ship, the interest rate of the financing used and the amount of the rental, are the normal market between independent parties.

e ') That there is no linkage between the asset seller and the tenant of the asset.

f ') That at least 20 per 100 of the resources required to finance the acquisition of the ship, vessel or naval device from the Pool's own funds.

d) That the construction or improvement be carried out in the European Union, except in the territories within it are considered as "tax havens".

e) To be applied for and obtain the benefit of the Ministry of Economy and Finance with a view to the construction or improvement of the element. For the purpose of granting the benefit, the Ministry of Economic Affairs and Finance shall take account, from the point of view of the general interest, that the project is of significant economic and social interest, in particular as regards employment. To this end, the prior report of the Ministries of Industry and Energy and Development, in the case of new or used elements respectively, shall be required; the application shall be settled within the maximum period of three months, after which the Understood to be rejected.

2. Depreciation shall be performed in accordance with the following rules:

(a) The annual tax deductible deductible shall be 35 per 100 of the purchase price of the vessel or the value of the improvement.

(b) Depreciation may be made prior to the entry of the vessel, vessel or ship, under operating conditions or at the start of the improvement, with the limit of the amounts paid.

(c) Deduction of amounts exceeding the amount of effective depreciation shall not be conditional upon the accounting imputation to the profit and loss account. These amounts will increase the tax base on the occasion of the depreciation or transmission of the item enjoyed by the item.

3. Vessels, vessels or naval vessels acquired under the leasing arrangements may, alternatively, benefit from the special depreciation provided for in this Standard or in accordance with Article 128 of this Law.

4. If the requirements are subsequently met, the taxable person shall lose the benefit of the accelerated depreciation and shall enter the amount of the fees for the financial years during which he has enjoyed this tax incentive, together with the penalties, surcharges and interest for late payment.

5. The application of this accelerated depreciation is incompatible for the same elements with the enjoyment of the operating premiums referred to in Royal Decree 442/1994 of 11 March 1994 on Primas and Financing. '

13th. New wording is given to the third transitional provision of Law 43/1995, of December 27, of the Corporation Tax.

" Third. Outstanding amounts of investment from endowments to the exhaustion factor. Activities of research and exploitation of hydrocarbons governed by Law 21/1974.

1. The outstanding amounts of investment from the envelopes to the exhaustion factor made under the Law 21/1974 of 27 June, of the Legal Regime for the Exploration, Investigation and Exploitation of Hydrocarbons, and of Law 6/1977, of 4 of January, for the Promotion of Mining, prior to the entry into force of this Law, shall be invested in the conditions and with the requirements established in their respective laws, in order to consolidate the deduction on their day practiced.

2. The provisions laid down in this Law for the activities of research and exploitation of hydrocarbons shall apply to entities with research permits and operating concessions which continue to be governed by Law 21/1974, of 27 June, of a Legal Regime for the Research and Exploitation of Hydrocarbons. "

Section 2. Tax on Heritage

Article 2. Amendments in Law 19/1991, of 6 June, of the Tax on Heritage.

With effect from 1 January 1999, the articles of Law 19/1991, of 6 June, of the Tax on Heritage are amended, as follows:

First. Article 15 is worded as follows:

" Article 15. Securities representative of equity participation of any type of entity, traded on organised markets.

One. Shares and shares in the share capital or own funds of any legal entity traded on organised markets, other than those relating to Collective Investment Institutions, shall be computed according to their trading value the fourth quarter of each year.

For these purposes, the Ministry of Economy and Finance will publish annually the ratio of the securities to be traded on organized markets, with their average contribution for the fourth quarter of the year.

Two. In the case of subscription of new shares not yet admitted to official listing, issued by legal entities which are listed on organised markets, the value of these shares shall be taken as the value of the last trading of the old securities within the subscription period.

Three. In the case of capital increases pending disbursement, the valuation of the shares shall be made in accordance with the above rules, as if they were fully disbursed, including the outstanding part of the disbursement as debt of the taxable person. '

Second. Article 16 is worded as follows:

" Article 16. Other securities representing the equity participation of any type of entity.

One. In the case of shares and units other than those referred to in the preceding article, the valuation of such shares shall be carried out by the theoretical value resulting from the last approved balance sheet, provided that the balance sheet is either compulsory or has been subject to review and verification and the audit report is favourable.

In the event that the balance sheet has not been audited or the audit report is not favourable, the valuation shall be carried out by the highest value of the following three: the nominal value, the theoretical value resulting from the last the approved balance sheet or the one that results from capitalizing on the 20 per 100 type the average of the benefits of the three social exercises closed prior to the date of the tax accrual.

To this end, distributed dividends and allocations to reserves, excluding those for regularisation or balance sheet updates, will be computed as profits.

Two. Shares and shares in the equity capital or in the equity fund of the Collective Investment Institutions shall be computed by the settlement value on the date of the tax accrual, valuing the assets included in the balance sheet with the rules set out in its specific legislation and where obligations with third parties are deductible.

Three. The valuation of the shares of the members or associates in the social capital of the cooperatives shall be determined according to the total amount of the social contributions paid, compulsory or voluntary, resulting from the last balance sheet approved, with deduction, where appropriate, of non-reintegrated social losses.

Four. For the purposes set out in this Article, institutions shall provide the partners, associates or certified members with the relevant valuations. "

Section 3. Succession and Donation Tax

Article 3. Amendments to Law 29/1987 of 18 December of the Tax on Successions and Donations.

With effect from 1 January 1999, Article 35 of Law 29/1987 of 18 December of the Tax on Successions and Donations is amended to read as follows:

" Article 35. Partial settlements on account.

1. Those who are interested in hereditary succession may apply for a partial settlement of the tax on the sole purpose of collecting insurance on the life, claims of the deceased, accrued and not received by him, to withdraw the goods, values, effects or money which are in storage and other similar assumptions.

2. The form and time limits for the practice of these settlements and the requirements for the persons concerned to be able to recover the amounts or the withdrawal of the money or assets deposited shall be regulated.

In the partial settlements that are practiced for the collection of life insurance of any kind, account shall be taken of the reductions provided for in Article 20 of this Law, with the requirements and limits established in the same.

3. Partial settlements shall have the character of income on account of the final settlement to be carried out by the hereditary succession concerned. '

CHAPTER II

Indirect Taxes

Section 1. Value Added Tax

Article 4. Amendment of Law 37/1992 of 28 December of the Tax on Value Added.

With effect from January 1, 1999, the following amendments are introduced in Law 37/1992, of December 28, of the Tax on Value Added:

One. Point (d) of the third subparagraph of Article 7 (8) and Article 7 (9) shall be amended as follows:

"(d) Port and airport services and the operation of railway infrastructure including, for these purposes, concessions and authorizations except for non-compliance with the Tax by the following number 9."

" 9. The administrative authorizations and concessions, with the exception of the following:

(a) Those that have as their object the cession of the right to use the port public domain.

(b) Those which are intended to transfer the buildings and facilities at airports.

(c) Those which are intended to transfer the right to use railway infrastructure.

(d) Authorisations for the provision of services to the public and for the development of commercial or industrial activities in the port area. "

Two. The number 13. of paragraph 1 of Article 20 shall be worded as follows:

" 13. Services provided to natural persons engaged in sport or physical education, irrespective of the person or entity to whom the provision is made, provided that such services are directly related to such practices and are provided by the following persons or entities:

a) Entities governed by public law.

b) Sports Federations.

c) Spanish Olympic Committee.

d) Spanish Paralympic Committee.

e) Private sports entities or establishments of a social nature.

The exemption does not extend to sporting events. "

Three. Article 87 (2), paragraph 2, is amended as follows:

"3. º Persons or entities acting in their own name and on behalf of importers."

Four. Article 91.uno.1.3. is amended as follows:

" 3. The following goods when, due to their objective characteristics, packaging, presentation and conservation status, they may be used directly, normally and ideally in the production of agricultural activities, forestry or livestock farming: seeds and materials of exclusively animal or plant origin likely to cause the reproduction of animals or plants; fertilizers, organic waste, correctors and amendments, herbicides, pesticides for use plant protection or livestock; plastics for quilting, in tunnel or in greenhouse and paper bags for the protection of fruits before harvesting. "

Five. Article 91 (2), number 7. is amended as follows:

" 7. The entrance to theatres, circuses, shows and celebrations with the exception of bullfighting, amusement parks and fair attractions, concerts, libraries, museums, zoos, cinema halls and exposures, as well as other similar cultural events referred to in Article 20 (1), number 14 of this Law where they are not exempt from the tax. '

Section 2. Tax on Production, Services and Import in the Cities of Ceuta and Melilla

Article 5. Amendment of Law 8/1991 of 25 March of the Tax on Production, Services and Import in the Cities of Ceuta and Melilla.

One. The following amendments are introduced in Law 8/1991 of 25 March of the Tax on Production, Services and Import in the Cities of Ceuta and Melilla.

First. Article 7 shall be worded as follows:

" Article 7. Exemptions in internal operations.

They shall be exempt from the tax on the production or production of movable tangible property, the supply of services, the supply of immovable property and the consumption of electrical energy, when the supply of goods produced or (a) the provision of services, the supply of services, the supply of immovable property or the consumption of electrical energy are recognised as such in the common legislation on value added tax. '

Second. Article 8 is amended as

:

" Article 8. Exemptions for exports and similar operations.

1. The production or manufacture of movable tangible property and the provision of services shall be exempt from the tax, where the goods or services are definitively exported on a commercial basis to the rest of the national territory or abroad, in the same terms as in the Common Value Added Tax legislation for exemptions in exports and similar transactions.

2. By way of derogation from the preceding subparagraph, exports on a commercial basis shall not be exempt from the tax, which follows:

(a) Those intended for duty-free shops, as well as for sales made on board means of transport carrying out the crossing between the Spanish peninsular territory and the cities of Ceuta and Melilla or either the crossing between these two Cities.

(b) The provisions of on board Tobacco Labors to the means of transport carried out by the crossings expressed in point (a) of this paragraph. "

Third. Article 11 shall be worded as follows:

" Article 11. Tax accrual.

The Tax will become payable:

(a) In the production or manufacture of movable tangible property, at the time when the movable property is made available to the acquirers.

(b) In imports, at the time of acceptance of the declaration for import or, failing that, at the time of entry of the goods into the territory of the holding, subject to compliance with the conditions laid down established in the applicable legislation.

In the case of import of mechanical traction vehicles, vessels or aircraft, the tax accrual shall be produced at the time of registration.

(c) In the supply of immovable property and in the supply of services, at the time of the accrual of the value added tax for such transactions in accordance with the rules governing the value of the goods tribute. "

Fourth. Article 18a (A) (4) is amended as

:

" 4. The cities of Ceuta and Melilla may, in their respective ordinances, reduce the tax rates set out in the previous number 3. The applicable tax rates resulting from the reduction which, where appropriate, are practised, may not be less than the following:

a) Cigarettes:

1. Proportional Type: 36 per 100.

2. Specific Type: 300 pesetas per 1,000 cigarettes.

b) Cigars and cigarillos: 8.5 per 100.

c) Picature for liar: 25 per 100.

d) Other tobacco products: 15 per 100. "

Fifth. Article 20 shall be worded as follows:

" Article 20. Deductions and Returns.

1. Taxable persons may deduct from the tax payable by the taxable transactions which they carry out on the territory of application of that tax, which they have borne by direct or satisfied impact on the acquisitions or imports of goods, in so far as such goods are used in the production or production activities referred to in Article 3 (a) of this Law or are definitively exported to the rest of the territory or abroad.

However, the quotas referred to in the preceding paragraph may not be deducted from exported goods which are not exempt in accordance with the provisions of Article 8 of this Law.

The same requirements, limitations and restrictions that are contained in the common legislation of the Value Added Tax for the deduction of the supported quotas will be applied in the Tax, without prejudice to the provided in this article.

2. Taxable persons who have not been able to make the deductions provided for in the preceding paragraph, for exceeding the amount of the fees payable, shall be entitled to request the balance to be repaid in their favour, existing at 31 December of each year, in the form that is regulated.

3. The quotas supported or satisfied in relation to the supply of immovable property, the supply of services, the consumption of electrical energy, the additional charges on tobacco products and certain fuels and fuels (a) oil shall not be deducted, without prejudice to any refunds which may be made in accordance with the provisions of paragraph (6) (a) and (4), both of Article 18a of this Law.

4. In the case of export refunds and deductions, the export performance shall be credited in accordance with the requirements laid down in the Tax Ordinance. "

Sixth. Article 22 shall be worded as follows:

" Article 22. Settlement.

1. The tax shall be settled in the form and time limits to be determined. Provisional liquidations of trade made by the Tax Administration may be established.

2. The cities of Ceuta and Melilla may require the tax on self-clearance.

3. For imports, with the exception of the cases provided for in the second subparagraph of Article 11 (b) of this Law, the corresponding settlement and the resulting payment shall be made before the administrative act of dispatch or the entry of the goods into the holding territory. A maximum period of 60 days may be granted from the introduction of the goods to the payment of the tax if, in the case of the administration or the managing bodies, the tax liability is sufficiently guaranteed. "

Two. In the case of imports of mechanical traction vehicles, vessels or aircraft, the tax accrual shall not be produced in accordance with the second subparagraph of Article 11 (b) of Law 8/1991 of 25 March, as amended by the the third paragraph of the preceding number, where this accrual had occurred before the time of registration, in accordance with the first subparagraph of paragraph (b).

Section 3. Special Taxes

Article 6. Amendment of Law 38/1992 of 28 December of Special Taxes.

With effect from 1 January 1999, the following amendments are introduced in Law 38/1992, of December 28, of Special Taxes:

One. Article 54 (2) is amended as

:

" 2. The use of gas oil as propellant, with the application of the type set out in heading 1.4 of the tariff 1. Tax, shall be limited to:

(a) The engines of agricultural tractors and machinery used in agriculture, including horticulture, livestock and forestry.

(b) engines installed on fixed sites and engines which, being transferable from one place to another, are used exclusively for purposes other than propulsion purposes.

(c) engines of mining machinery not suitable for use in public roads, which are used in activities governed by Law 22/1973 of 21 July, of Mines and by Law 54/1980 of 5 November of the modification of the previous.

(d) Machinery engines used in construction, civil engineering and public works and services which have not been authorised, in accordance with the provisions of Articles 59, 61 and 62 of the Articulated Text of the Law on Traffic, Motor Vehicle Circulation and Road Safety, approved by Royal Legislative Decree 339/1990 of 2 March 1990, to circulate on the roads and land referred to in Article 2 thereof. In no case shall they be able to use gas oil as fuel, with the application of the type set out in heading 1.4 of the tariff 1. the engines of those devices or apparatus having the condition, in accordance with the provisions laid down in that text articulated and in the Annex, of vehicles other than special vehicles.

Except in the cases provided for in this paragraph, in Article 51 (2) and in Article 52 (b), use shall be prohibited as a fuel for gas oil to which, in accordance with the provisions of this Regulation, set, the corresponding tracers and markers would have been incorporated. "

Two. In point (A) of Article 64a, a new paragraph 6 is inserted, with the following wording:

" 6. Impact. The provisions of Article 14 of this Law shall apply in relation to the Electricity Tax taking into account the following specific rules:

(a) Where the consideration for an electrical power supply is to be met by more than one taxable person, each of the taxable persons shall have the share of the quota attributable to that part of the consideration corresponding to it notice. In particular, the impact of the portion of the toll corresponding to the tolls for use of a transport network having the status of "tax warehouse" shall be effected, when this concept is invoiced separately, by the holder of such a charge. network as a taxable person of the tax.

(b) Subject to the provisions of point (a) above, in the case of deliveries of electrical energy made with the intermediation of the Market Operator referred to in Article 33 of Law 54/1997 of 27 November 1997, of the Electrical Sector, the impact on the acquirers of the corresponding accrued contributions shall be made by the taxable person by means of the said market operator. "

Article 6a. Excise duty on certain means of transport.

The third subparagraph of Article 65 (2) (a) (2) (a) is deleted, which leaves out the taxable fact of this tax on vehicles which, whatever their capacity, have a total height above the ground 1,800 millimetres, except in the case of "jeep" or all-terrain vehicles.

Section 4-Economic and Fiscal Regime of the Canary Islands

Article 7. Amendments to Law 20/1991 of 7 June, amending the Fiscal Aspects of the Economic and Fiscal Regime of the Canary Islands.

With effect from January 1, 1999, the following amendments are introduced in Law 20/1991 of 7 June, amending the Fiscal Aspects of the Economic and Fiscal Regime of the Canary Islands.

First. Article 10 (1), paragraph 1, shall be worded as follows:

" 13. Services provided to natural persons engaged in sport or physical education, irrespective of the person or entity to whom the provision is made, provided that such services are related to such practices and are provided by the following persons or entities:

a) Entities governed by public law.

b) Sports Federations.

c) Spanish Olympic Committee.

d) Spanish Paralympic Committee.

e) Private sports entities or establishments of a social nature.

The exemption does not extend to sporting events. "

Second. Rule 4 (8) of Article 22 shall be worded as follows:

" 4. The rectification of the deductions of the recipient of the transactions, which must be carried out in accordance with the provisions of Article 44 of this Law, shall determine the birth of the corresponding credit in favour of the Treasury Public.

If the addressee of the transactions subject has not been entitled to the total deduction of the tax, he will also be liable to the Public Finance for the amount of the non-deductible tax. "

Third. Paragraph 2. of the second subparagraph of Article 22 (10) shall be read as follows:

"2. º The assumptions referred to in paragraph (d) of this article."

Fourth. The last paragraph of Article 54 (5) is reworded, which shall be read as follows:

" For the determination of the gross margin of the agency, the amounts or amounts corresponding to the transactions exempt from the tax pursuant to the provisions of the preceding number 3, or those of the goods or services used for the performance of these services. "

Fifth. Article 55 (4) is amended as follows:

shall read as follows:

" 4. The special arrangements for agriculture and livestock farming shall apply to agricultural, forestry or livestock holdings which directly obtain natural products, plants or animals from their crops or holdings for transmission to third parties. as to the ancillary services to those holdings referred to in this Article. '

Sixth. Article 57 (3) is amended as follows:

shall read as follows:

" 3. Employers holding the holdings to which the special arrangements for agriculture and livestock farming apply shall be entitled to receive the compensation referred to in this Article when they carry out the following operations:

1. The deliveries of natural products obtained on such holdings by other entrepreneurs or professionals, irrespective of the territory in which they are established with the following exceptions:

(a) Those made to employers who are under the same special scheme in the territory of application of the tax and who use those products in the course of the activities to which they apply the scheme special.

(b) Those made to employers and professionals who, in the territory of application of the tax, exclusively carry out tax exempt transactions other than those listed in Article 29, number 4 of this Act.

2. The performance of services referred to in Article 56, number 6 of this Law, regardless of the territory in which the addressees are established and provided that the latter are not covered by the same law. special regime in the area of the tax. "

Seventh. A new paragraph 4 is inserted in Article 87 with the following wording:

" 4. Taxable persons who make imports of goods which, within three months of their entry into the Canary Islands, are delivered without prior elaboration, production, processing or handling, to the State, the Autonomous Community of the Canary Islands, Local Canary Islands, self-employed bodies dependent on the former and the social security management bodies, after certification issued by the competent body that they are acquired from their budgets, will be entitled to the return of the quotas supported on these imports, with the result that the requirements to be determined by the Government of the Canary Islands. This same rule shall apply in respect of imports of goods destined for the Member States of the European Economic Community, in equal terms. "

Eighth. Point (f) of paragraph 3. of Annex II is worded as follows:

"(f)" jeep " type vehicles whose serial models, as being of industrial, commercial or agricultural application, would have been duly approved by the Canary Tax Administration when their final price For sale to the public, excluding the Indirect General Tax and the Special Tax on Certain Means of Transportation, do not exceed 4.090,503 pesetas.

The approval shall be carried out on the basis of the vehicle's characteristics in terms of its driving behaviour, the safety of the dump and the price of the sale to the public.

For these purposes, vehicles which, according to the rules in force in state or Community legislation, where appropriate, have the status of "jeep", shall be considered to be approved for their technical characteristics.

The final sale price to the public will be that of these vehicles at the point of delivery, in running order, with all the built-in options of series and certified by the national manufacturer or the legal representative duly authorised by the foreign manufacturer. '

CHAPTER III

Rates

Article 8. Amendment of the fee for inspections and veterinary checks on live animals introduced into national territory from non-Community countries.

The second and sixth headings of the relationship included in Article 19 (b) of Law 66/1997, of 30 December, of Fiscal, Administrative and Social Order Measures, which are worded as follows, are amended. follows:

" Live weight animals of less than or equal to 0,1 kg. (except live baits for fishing): 10,000 animals.

Live fish for fishing: 100 kg. "

Article 9. Fee for radio public domain reservation.

Article 73 (4) of Law 11/1998 of 24 April, General Telecommunications, is amended, which shall be worded as follows:

" 4. By way of derogation from paragraph 1 of this Article, in the case of special use and depending on the type of use, the amount corresponding to the fee shall be paid by payment of a fixed fee for a five-year payment. The initial accrual of the fee shall be the day on which the enabling title is granted and the date corresponding to successive periods on 1 January of the year applicable.

If those who benefit from the special use have been sixty-five years before the liquidation of any period following the date of the formalisation of the habilitation entitling them to do so, they shall be entitled to a bonus of 90 per 100 in the fee, upon request made to the Ministry of Public Works with at least one month prior to 1 January of the following accrual period. In any event, the requirements of Article 16 may be laid down for the granting of the concessional title or the authorization. "

Article 10. Fee for the provision of radiolabelled inspection and control services by the General Directorate of the Merchant Navy.

Article 23 (2) of Law 66/1997 of 30 December 1997 on Fiscal, Administrative and Social Order Measures shall be read as follows:

" 2. The accrual of the fee shall take place at the time when the application for the service is submitted, the payment of the service being inexcusable for obtaining the appropriate certificate or license. "

Article 11. Amendment of Law 11/1986, of March 20, of Patents.

In addition to Article 33 of Law 11/1986 of 20 March, of Patents, two new paragraphs 5 and 6, with the following wording:

" 5. Where the report on the state of the art may be partially or wholly based on the international search report carried out pursuant to the Patent Cooperation Treaty, the applicant shall be reimbursed for 25 per 100, 50 per cent. 100, 75 per 100 or 100 per 100 of the rate based on the scope of such report.

6. Applications whose international search report has been carried out by the Spanish authorities responsible for international search shall not be the subject of the state of the art report. "

Article 12. Registration fees and cadastral accreditation.

The expression "The transfer of the ownership of the real estate" from paragraph (a) of Article 33 of Law 13/1996, of December 30, of Fiscal, Administrative and Social Order Measures is deleted.

Article 13. Fixing of the concession fee for the State's Tobacco and Timbre Penalties.

The concession fee referred to in Article 4 (6) of Law 13/1998 of 4 May of the Market for Tabacos and Tax Regulations shall be required in accordance with the following rules:

First. It shall apply to the vending machines created from the entry into force of Law 13/1998 and to which, previously existing, are transmitted from that date or experience relevant novation in the concessional title, such as the change of location, authorisation of new warehouses or granting of transitional points of sale.

Second. The fee shall consist of two quotas: fixed and variable.

The fixed fee will be required according to the following tariff based on the location of the vending machine:

Located in populations of up to 10,000 inhabitants: 20,000 pesetas.

Located in populations of more than 10,000 and up to 100,000 inhabitants: 30,000 pesetas.

Located in populations of more than 100,000 inhabitants and provincial capitals: 40,000 pesetas.

The variable fee will be required on the basis of the following tariff according to the category of the vending machine, according to the annual volume of gross revenue by margins and commissions obtained by the sale of tobacco and dispatch of timbrated effects:

Category	Gross Revenue	Annual Canon
	0	0
	2.	More than 2,000,000 and up to 3,500,000	42,000
3.	More than 3.500,000 and up to 5,000,000	60,000
4.	Over 5,000,000 and up to 6,500,000	78,000
5.	More than 6,500,000 and up to 8,000,000	96,000
	More than 8,000,000 and up to 9,500,000	114,000
7.	More than 9,500,000 and up to 11,000,000	132,000
8.	More 11,000,000 and up to 12,500,000	150,000
	Over 12,500,000 and up to 14,000,000	168,000
	10.	More than 14,000,000 and up to 15,500,000	186,000
11.	More from 15,500,000 and up to 20,000,000	240,000
12.	More than 20,000,000 and up to 25,000,000	300,000
	13.	More than 25,000,000 and up to 35,000,000	420,000
14.	More than 35,000,000 and up to 50,000,000	600,000
15.	More than 50,000,000 and up to 75,000,000	900,000
16.	From 75,000,000 onwards	1,500,000

Third. The fee shall be payable at the time of the constitutive, transmissive or novational act of the concession and in the successive years on 1 January of each year, being enforceable with the settlement and notification of the licence. competent for this purpose.

The fixed quota will be unreducible based on the exercise time of the activity; the variable quota will be prorrateable by whole quarters rounded up by excess depending on the exercise time of the activity.

In the variable quota the initial allocation of category will be made at the concessional moment, on the basis of the average gross income of the local vending machines. In all other cases, the category of the vending machine and, therefore, the variable fee payable will be fixed on the basis of the gross receipts of the vending machine in the previous year, and, where appropriate, the incomplete financial years.

Fourth. The collection of this Canon will be included among the revenues of the Autonomous Body for the Market of Tabacos, to whom it will be the responsibility of the management, administration, liquidation, notification and collection of the same.

Article 14. Fees payable for the services and activities carried out by the Directorate General of the Civil Guard.

Two new paragraphs are added in the Concept 9. º of the Tarifa 2. "Authorizations", of the "Acknowledges, authorizations and competitions" rate, validated by Decree 551/1960, of March 24, in the wording given by the article 23 of Law 13/1996, of December 30, of Fiscal, Administrative and Social Order Measures, in the following terms:

" e) Realization of training tests to obtain licenses for long-range weapons for hunting or for shotguns and similar weapons: 12,340 pesetas.

f) Enabling entities to engage in teaching leading to the licensing of long-range weapons for hunting or for shotguns and similar weapons: 33,250 pesetas. "

Article 15. Rates of the Central Traffic Headquarters.

The following precepts of Law 16/1979 of 2 October on Rates of the Central Head of Traffic are amended:

One. Two new points (d) and (e) are inserted in Article 5 (1), with the following wording:

" (d) Those who request duplicates of the administrative authorizations to circulate or drive, for their domicile, or for their removal from them.

e) Those who request the final discharge of the vehicle. "

Two. Article 14 shall be worded as follows:

" Notwithstanding the provisions of the fourth article of this Law, taxable persons, as substitutes for the taxpayer, shall be subject to the rate per annotation of the result of the technical inspection of vehicles, persons, bodies or Stations performing the inspection.

Substitute passive subjects will have an impact on the rate at which inspection services are requested.

By Order of the Ministry of the Interior, the form and time limits will be established in which the substitute taxable persons will have to liquidate and enter the amount of the fees, not being for these purposes of application as established in the article tenth of this Law.

The results of the inspection carried out shall be communicated to the Central Traffic Headquarters which shall carry out the corresponding annotation. "

Article 16. Airport Security Rate.

Article 42 (9) of Law 13/1996, of Fiscal, Administrative and Social Order Measures, is amended, which is worded as follows:

" Nine. The amount raised by this fee will be part of the revenue budget of the Ente Public Airports Spanish and Air Navigation.

However, 50 per 100 of the proceeds from this fee will be entered into the Treasury. "

Article 17. Fee for examination rights.

Article 18 (5) of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures is amended, which shall be worded as follows:

" Five. They shall be exempt from the fee:

a) Persons with disabilities equal to or greater than 33 per 100.

(b) Persons who appear as jobseekers during the period of at least one month before the date of the call for selective testing of access to the Corps and Escalations of officials or categories of staff (a) work called by the State Administration in which they request their participation. They shall be eligible for the benefit of the exemption which, within the period in question, would not have rejected the offer of suitable employment or refused to participate, except for justified reasons, in the promotion, training or conversion measures. In addition, they have no higher incomes, in monthly calculations, to the Minimum Interprofessional Wage. "

CHAPTER IV

Local tax system

Article 18. Amendment of Law 39/1988 of 28 December, regulating local farms.

It is amended, in the following terms, Law 39/1988, of December 28, regulating local farms:

1. Article 2 (2) is amended as follows:

" 2. For the collection of taxes and amounts which as revenue under public law, such as non-tax public property benefits, public prices, fines and pecuniary penalties, must be charged to the Local entities in accordance with the provisions of the previous paragraph, such Hacienda shall hold the prerogatives legally established for the State Treasury, and shall act, where appropriate, in accordance with the administrative procedures corresponding. "

2. º A paragraph 4 is added to Article 3 with the following wording:

" 4. The amount obtained in the disposal of assets belonging to the estate of the Local Entities as a result of their disaffection as property of public domain and subsequent sale shall also be considered as private law income. even though they were subject to administrative concession. In such cases, unless the Law on the Development of the Autonomous Communities provides for anything else, who is the last concessionaire before the disaffection will have preferential right of direct acquisition of the goods without the need for an auction public. "

3. Article 7 is amended as follows:

" Article 7.

1. In accordance with the provisions of Article 106.3 of Law 7/1985 of 2 April of 2 April, the Local Authorities may delegate to the Autonomous Community or to other local entities in whose territory they are located. integrated, the powers of management, liquidation, inspection and tax collection that this Law attributes to them.

Also, local entities may delegate to the Autonomous Community or to other local entities in whose territory they are integrated, the management, settlement, inspection and collection powers of the other Public law that corresponds to them.

2. The agreement adopted by the plenum of the Corporation will have to fix the scope and content of the aforementioned delegation and will be published, once accepted by the corresponding organ of government, always referred to the plenary, in the case of local entities in whose territory is integrated into the "Official Bulletins of the Province and the Autonomous Community", for general knowledge.

3. The exercise of the delegated powers shall be in accordance with the procedures, formalities and measures in general, legal or technical, relating to the tax management established by this Law and, in an additional manner, to those provided for in the General Law Tax. The acts of management carried out in the exercise of such delegation shall be impeachable in accordance with the procedure corresponding to the Ente Manager, and, in the final analysis, before the Administrative-Administrative Jurisdiction.

The delegated powers shall be exercised by the body of the delegated Entity that proceeds in accordance with the internal rules of distribution of the jurisdiction of that Entity.

4. The Entities that under this article have assumed by delegation of a local Entity all or some of the powers of management, liquidation, inspection and collection of all or some of the taxes or resources of law public of that local authority, may exercise such delegated powers in all its territorial scope and even in that of other local entities that have not delegated such powers to it. "

4. Article 8 of the Law is amended, which is worded as follows:

" Article 8.

1. In accordance with the provisions of article 106.3 of Law 7/1985, of April 2, regulating the bases of the Local Regime, the Tax Administrations of the State, the Autonomous Communities and the Local Entities will collaborate in all the management, settlement, inspection and collection of local taxes.

Similarly, the Administrations referred to in the preceding paragraph shall cooperate in all orders for the management, settlement, inspection and collection of the remaining public law revenues of the Local Entities.

2. In particular, such administrations:

(a) All information that is mutually requested shall be provided and, where appropriate, the precise technical intercommunication shall be established through the respective Informatics Centres.

(b) They shall be provided to each other, in the manner that is regulated by law, the assistance that is of interest to the effects of their respective tasks, and the data and antecedents to be claimed.

(c) They shall immediately communicate, in the manner in which they are regulated, the facts with significance for the taxes and other public-law resources of any of them, which are shown as the consequence of the verification and investigation of the respective inspection services.

(d) They may develop and prepare joint or coordinated inspection plans on targeted objectives, sectors and procedures.

This paragraph is without prejudice to the legal regime to which the use and transfer of the tax information is subject.

3. Action in matters of inspection or executive recovery which must be carried out outside the territory of the local authority in relation to the revenue of public law of the local authority shall be carried out by the competent authorities of the Member States. the corresponding Autonomous Community when they are to be carried out in the territorial scope of the Community, and by the competent authorities of the State in another case, upon request of the President of the Corporation.

4. The Entities which, under the provisions of this Article, have established arrangements for collaboration with Local Entities for the management, settlement, inspection and collection of taxes and other income from public law of such Local entities may develop such collaborative activity in all their territorial scope and even in that of other local entities with which they have not established any form of collaboration. "

5. Article 9 (1) and (2) are amended as follows:

" 1. No other tax benefits may be recognised in local taxes than those expressly provided for in the rules with the rank of Law or those arising from the application of the International Treaties.

However, the tax benefits that the local authorities establish in their tax systems may also be recognised in the cases expressly provided for by the Act.

2. The laws laying down tax benefits in respect of local taxes shall determine the compensation arrangements to be made; these formulas shall take into account the possibilities for future growth of the resources of the institutions. (a) premises from the taxes in respect of which the said tax benefits are established.

This shall not be applicable in any case in the case of the tax benefits referred to in the second subparagraph of paragraph 1 of this Article. "

6. º Article 10 is amended as follows:

" Article 10.

In the levy of local taxes and of the other revenue of public law of the local authorities, the surcharges and interest for late payment shall be required and determined in the same cases, form and amount as in the State taxes. "

7. Article 11 is amended as follows:

" Article 11.

In matters of local taxes, the regime of violations and penalties regulated in the General Tax Law and the provisions that complement and develop it, with the specifications that result from the present, will apply. Law and those that, if any, are established in the Tax Ordinance under the Law. "

8. Article 12 is amended, which is worded as follows:

" Article 12.

1. The management, settlement, inspection and collection of local taxes shall be carried out in accordance with the provisions of the General Tax Law, the Law on the Rights and Guarantees of the Taxpayer and the other Laws of the State Regulatory as well as the provisions laid down for its development.

2. By means of their tax systems, local authorities may adapt the rules referred to in the preceding paragraph to the arrangements for the organisation and internal operation of each of them, without such adaptation being in breach of the rules of procedure. material content of such legislation. '

9. Article 14 is amended and read as follows:

" Article 14.

1. With regard to the special procedures for the review of acts on tax management, the provisions of Article 110 of Law No 7/1985 of 2 April, regulating the bases of the Local Regime and in the letters following:

(a) The return of undue income and the rectification of material errors in the field of local taxes shall be in accordance with the provisions of Articles 155 and 156 of the General Tax Law and Article 10 of the Law of the Taxpayer's Rights and Guarantees.

b) In no case shall the administrative acts confirmed by a final judgment be reviewed.

The acts issued in respect of the management of the remaining public law revenues of the local entities shall also be subject to the special review procedures as provided for in this paragraph.

2. Against the acts of application and effectiveness of the taxes and other revenues of public law of the local entities, only the replacement resource that is regulated may be brought in.

A) Object and nature.

These actions are impugable, by means of the present replenishment, all the acts dictated by the local entities on the way of managing their own taxes and their other income from public law. The above is without prejudice to the cases in which the law provides for the possibility of making economic and administrative complaints against acts which are dictated by the management of local taxes; in such cases, where the acts have been dictated by a local Entity, the present replenishment facility will be prior to the economic-administrative claim.

B) Competition to resolve.

You will be competent to know and resolve the replenishment facility of the Local Entity that has dictated the contested administrative act.

C) Term of interposition.

The replenishment facility shall be filed within one month from the day following that of the express notification of the act whose review is requested or at the end of the period of public exposure of the corresponding rolls or tuition of taxpayers or obliged to pay.

D) Legitimation.

You can interject the reorder facility:

(a) The taxable persons and, where applicable, those responsible for the taxes, as well as those who are obliged to make the entry of public law in question.

(b) Any other person whose legitimate and direct interests are affected by the administrative act of management.

E) Representation and technical direction.

The appellants may appear by themselves or by means of a representative, without requiring the intervention of either Advocate or Procurator.

F) Getting started.

The replenishment facility shall be interposed by means of writing which shall include the following:

(a) The personal circumstances of the appellant and, where applicable, his/her representative, indicating the number of the national identity document or the identifier code.

b) The organ before which the resource is formulated.

(c) The administrative act that is used, the date on which the file was issued, the number of the file, and other data relating to it that are deemed appropriate.

d) The address that the appellant points to for notification purposes.

e) The place and date of the resource's interposition.

In the interposition paper, the allegations are made on both matters of law and fact. The document shall contain the documents which serve as a basis for the claim to be exercised.

If the suspension of the contested act is requested, the written initiation of the appeal shall be accompanied by the supporting documents of the guarantees formed in accordance with point (I) below.

G) Manifest of the case.

If the person concerned requires the management file or the administrative action to make his claims, he must appear before the Management Office from the day following the notification of the act. the administrative that is challenged and before the time period for the resource is terminated.

The Office or Management Dependency, under the responsibility of the Head of the Office, shall have the obligation to disclose to the data subject the file or administrative actions required.

H) Presentation of the resource.

The application of the appeal shall be lodged at the seat of the Authority of the Local Entity which issued the administrative act which is contested or failing in the Dependencies or Offices referred to in Article 38.4 of the Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

I) Suspension of the contested act.

The interposition of the replacement remedy shall not suspend the execution of the contested act, with the consequent legal consequences, including the collection of fees or allowances, interest and surcharges. Acts of taxation of tax penalties shall be automatically suspended in accordance with the provisions of the General Tax Law and the Taxpayer's Law on Rights and Guarantees.

However, and on the same terms as in the State, the execution of the contested act may be suspended for as long as the substance of the appeal is applied by applying the provisions of Royal Decree 2.244/1979, of 7 September, by the That the procedure for the replacement of the administrative and the administrative staff and the Royal Decree 391/1996 of 1 March 1996, for which the Rules of Procedure in the economic and administrative complaints are adopted, with the following Specialties:

a) In any case, the authority of the Local Entity that issued the act shall be competent to deal with and resolve the application.

(b) Disestimative resolutions of the suspension shall only be subject to impeachment in the administrative-administrative way.

(c) Where an administrative dispute is brought against the decision of the replenishment facility, the suspension agreed on an administrative basis shall be maintained, provided that there is sufficient guarantee, until the Judicial Authority competent to take the appropriate decision in relation to that suspension.

J) Other stakeholders.

If the initial statement or subsequent action is made by other interested parties other than the appellant, they shall be notified of the application's interposition so that within five days they shall submit what they have been entitled to

K) Extension of the review.

The review submits to the competent authority, for its resolution, all issues that the file offers, whether or not they have been raised in the appeal.

If the Authority considers it appropriate to examine and resolve issues not raised by the interested parties, it shall expose them to those who are in the proceedings and give them a period of five days to make representations.

L) Resolution of the resource.

The appeal shall be resolved within one month from the day following that of its filing, with the exception of the assumptions referred to in (J) and (K) above, in which the time limit shall be computed from the following day to which the claims are made or the time limits laid down.

The resource shall be deemed to be dismissed when no time limit has been passed.

The alleged denial does not absolve the obligation to resolve the resource.

M) Form and content of the resolution.

The express resolution of the resource will always occur in written form.

Such a resolution, which shall be always reasoned, shall contain a brief reference to the facts and arguments of the appellant, and shall clearly state the reasons for which the act is confirmed or revoked in whole or in part. contested.

N) Notification and communication of the resolution.

The express resolution shall be notified to the appellant and to the other persons concerned, if any, within a maximum of 10 days after the date of the decision.

o) Impeachment of the resolution.

This action cannot be brought again against the decision of the replacement appeal, and the parties may directly appeal to the administrative court, without prejudice to the cases in which the The law provides for the interposition of economic and administrative complaints against acts dictated by the management of local taxes. "

10. º A paragraph 3 is added to Article 15 with the following wording:

" 3. In addition, the local authorities shall exercise the regulatory powers referred to in Article 12 (2) of this Law, either in the regulatory tax systems of the various local taxes or through the approval of tax specifically for the management, settlement, inspection and collection of local taxes. "

11. Article 16 is amended as follows:

" Article 16.

1. The tax systems referred to in paragraph 1 of the preceding Article shall contain at least:

(a) The determination of the taxable fact, taxable person, liability, exemptions, reductions and bonuses, taxable and liquidable basis, tax rate or tax rate, tax period and accrual.

b) The declaration and income regimes.

c) The dates of your approval and the start of your application.

In addition, these tax systems may contain, where appropriate, the rules referred to in Article 15 (3).

The approval agreements of these tax ordinances must be adopted simultaneously with the imposition of the respective taxes.

The arrangements for amending these Ordinance shall contain the rewording of the rules concerned and the dates of their approval and the commencement of their application.

2. The tax systems referred to in paragraph 2 of the previous Article shall contain, in addition to the elements necessary for the determination of the tax quotas of the respective taxes, the dates of their approval and the commencement of their duties. application.

In addition, these tax systems may contain, where appropriate, the rules referred to in Article 15 (3).

Tax Ordinance approval agreements must be adopted simultaneously with the fixing of the regulated elements in those agreements.

The modification agreements for those Ordinance shall be in accordance with the last paragraph of the previous paragraph. "

12. Article 17 (3) and (4) are amended as follows:

" 3. At the end of the period of public exposure, the local authorities shall adopt the final agreements which they have concluded, resolving the complaints submitted and approving the final wording of the Ordinance, their repeal or the amendments to the provisional agreement. In the event that no complaints have been filed, the agreement, until then provisional, shall be deemed to be definitively adopted without the need for a plenary agreement.

4. In any event, the definitive agreements referred to in the preceding paragraph, including the provisional ones automatically lifted to such a category, and the full text of the Ordinance or its modifications, shall be published in the " Bulletin Official "of the Province or, where appropriate, of the Autonomous Community of the Autonomous Community, without entering into force until such publication has been carried out."

13. Article 19 (2) is amended as follows:

" 2. If the local agreements or the text of the tax regulations are annulled or amended by a final court decision, the local authority shall be obliged to comply with the terms of the judgment in all the proceedings it carries out with the after the date on which it is notified to it. Unless expressly prohibited by the judgment, the final acts or consents issued under the Ordinance shall be maintained and subsequently annulled or amended. "

14. º The number 2 in Article 62 (b) is amended, which is read as follows:

" 2. The development and improvement works, such as the esplanations and those that are carried out for the use of the discovered spaces, considering as such the enclosures destined to markets, the deposits in the open air, the dams, water jumps and reservoirs including the bed of the same, the fields or facilities for the practice of the sport, the docks, the parking lots and the spaces attached to the constructions. "

15. º Article 71 is amended as follows:

" Article 71.

1. The cadastral values shall be modified, either ex officio or at the request of the local authority concerned, where the urban planning or other circumstances reveal substantial differences between those and the market values of the real estate located in the municipality.

The provisions of the preceding paragraph will require the elaboration of a new Securities Ponance, which will be published and will be used in the terms of Article 70 of this Law.

2. Securities may be modified, either on its own initiative or at the request of the local authority concerned, where changes in planning or other circumstances show substantial differences between the market values and the cadastrals of some or several zones, discontinuous polygons, or estates of the municipal term, guaranteeing the coordination of all the cadastral values of the same.

The changes in the value of the securities should be informed in advance of their approval by the respective Councils in the form and time limits laid down in Article 70 (2) of this Law, applying to the process of the individual notification of the cadastral values resulting from the same as set out in paragraph 4. The time limit for the application for a replacement or an economic-administrative complaint shall be one month from the day following the date of receipt of the notification, the amendments to be made to the The Ponencia approved. To this effect, the aforementioned modifications will remain available to all interested parties during the aforementioned one-month term in the offices of the respective Territorial Managers of the General Directorate of the Catastro.

3. Where the substantial difference is determined by a planning modification affecting the development of the town, maintaining the uses set out above, and the value collected in the Ponance in force for these uses shall reflect that of Market, the above mentioned Ponencia in the urban parameters mentioned, the new cadastral values of the affected farms being determined according to the same.

If the modification of the planning will affect goods that by virtue of the same acquire the urban nature by being classified as urbanizables, fulfilling the conditions established in the second provision of the Law 6/1998, of 13 April, on Soil and Valorations Regime and until the planning of the development that establishes the buildability to materialize in each one of the affected plots, these goods can be valued by the application of the specific modules for the various uses to be determined by Order of the Minister for Economic Affairs and Finance.

In the assumptions mentioned in the previous two paragraphs, the processing of a change in the value of the stock will not be required, and the resulting cadastral values will be notified and effective as the Articles 75.3 and 77.3 of this Act.

4. In the case of real estate located partially in two or more municipal terms, they may be valued through the application of a special and unique Ponencia for each property, or for a set of those that are homogeneous for their use or target.

The whole of the real estate located in the municipalities that constitute a conurbation may also be valued, through the application of a Ponencia of supramunicipal ambit. "

16. Article 75 (3) is amended as follows:

" 3. Changes of physical, economic or legal order occurring in the taxed goods, as well as changes of nature and use as referred to in Article 71.3 of this Law which, according to the urban planning, they shall be effective in the tax period following that in which they have place, without such effectiveness being subject to the notification of the corresponding administrative acts. "

17. A paragraph is added to Article 77 (2) with the following wording:

"The failure to present the declarations referred to in the preceding paragraph, or not to make them within the time limits referred to therein, shall constitute a simple tax violation."

18. 1. The second subparagraph of Article 77 (3) is amended as follows:

" The changes to the data in the real estate registry as a result of the physical, legal or economic changes that the real estate will experience and that do not result from the the procedures for the review or cadastral modification referred to in Articles 70 and 71 (1), (2) and (4) of this Law, shall be notified to the persons concerned in accordance with the provisions of Law No 30/1992 of 26 November 1992 on the legal framework of the Public administrations and the Common Administrative Procedure and without it being applicable, to such The provisions of Article 70 (4), as provided for in Article 70 (4). '

2. Article 77 (5) is amended as follows:

" 5. The knowledge of the complaints that are filed against the administrative acts described in this article will correspond to the Economic and Administrative Courts of the State, without the interposition of the complaint to suspend its execution. "

19. º 1. The second subparagraph of Article 78 (2) shall be deleted, as follows:

" 2. The liquidation and recovery, as well as the review of the acts dictated by the tax administration of this tax, will be carried out by the Ayuntamas and will include the functions of granting and denying exemptions and bonuses, (a) to carry out the liquidations leading to the determination of the tax debts, the issuance of the recovery documents, the resolution of the cases of return of undue revenue, the resolution of the appeals against the said acts and actions for assistance and information to the taxpayer in respect of matters included in this paragraph. "

2. Article 78 (3) is hereby worded as

:

" 3. 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 Diputaciones Provincial, Cabildos or Island Councils and other local entities recognized by the laws, according to them. "

20. Article 83 (3) shall be deleted, as follows:

" Article 83.

1. They are exempt from the tax:

(a) The State, the Autonomous Communities and the local authorities, as well as their respective administrative bodies of an administrative nature.

(b) The taxable persons to whom the exemption is applicable under Treaties or International Conventions.

(c) Social Security Management Entities, and Social Welfare Mutuals governed by Law 30/1995, of 8 November, on the Management and Supervision of Private Insurance.

(d) Public research bodies, educational establishments in all their degrees costed in full with funds from the State, the Autonomous Communities, or local entities, or by declared Foundations In the case of a public service or a public utility, the educational establishments in all their grades, which are not for profit, are in a system of educational concert, even if they provide their students with books or articles of desk or lend them the services of half board or boarding school and even if by exception they sell in the same establishment of the products of the workshops devoted to such education, provided that the amount of such sale, which is of no use to any individual or third person, is exclusively intended for the purchase of raw materials or for maintenance of the establishment.

e) The associations and foundations of physical, mental and sensory diminished, non-profit, by activities of a pedagogical, scientific, care and employment character that for teaching, education, rehabilitation and tutelage of disabled persons, even if they sell the products of the workshops devoted to such purposes, provided that the amount of such sale, without utility for any particular person or third person, is intended exclusively for the acquisition of materials premiums or the maintenance of the establishment.

f) The Spanish Red Cross.

2. The benefits referred to in points (d) and (e) of the preceding paragraph shall be rogated and shall be granted, where appropriate, at the request of a party. "

21. º 1. The third subparagraph of Article 92 (1) shall be read as

:

" 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 or Island Councils and other recognized entities. by the laws, according to them. "

2. The second subparagraph of Article 92 (2) shall be deleted, as follows:

" 2. The liquidation and collection, as well as the review of the acts dictated by the tax administration of this tax, will be carried out by the Councils and will include the functions of granting and denying exemptions and bonuses, (i) the implementation of the liquidations leading to the determination of the tax debts, the issuance of the instruments for recovery, the resolution of the cases of repayment of undue revenue, the resolution of the resources to be brought against them; acts and actions for the information and assistance to the taxpayer relating to the materials included in this paragraph. "

3. Article 92 (3) is hereby worded as

:

" 3. The inspection of this tax will be carried out by the competent authorities of the State Tax Administration, without prejudice to the delegations that can be made in the Councils, Provincial Councils, Councils or Island Councils and other local entities recognised by the laws and autonomous communities which so request, and any collaboration arrangements which may be established with those entities, all in the terms laid down by the Minister for Economic Affairs and Hacienda. "

22. Article 93 (3) is amended, which is worded as follows:

" 3. They are not subject to this tax:

(a) Vehicles which have been discharged in the records by the age of their model, may be permitted to circulate exceptionally on the occasion of exhibitions, competitions or races limited to those of the nature.

(b) Trailers and semi-trailers carried by mechanical traction vehicles, the payload of which is not more than 750 kilograms. "

23. º 1. Article 94 (1) (d) is amended as follows:

" (d) The disabled cars referred to in issue No 20 of the Annex to Royal Legislative Decree 339/1990 of 2 March 1990 on the text of the Law on Traffic, the Circulation of Motor Vehicles and the Road Safety, and those adapted for driving by persons with physical disabilities, provided that their power is less than 14 or 17 tax horses and belong to disabled or physically disabled persons, with a degree of disability less than 65 per 100, or equal to or greater than 65 per 100, respectively. In any event, the taxable persons benefiting from this exemption shall not be able to enjoy it for more than one vehicle at the same time.

Likewise, vehicles which, having a power of less than 17 fiscal horses, are intended to be used as special passenger cars for the carriage of persons with a wheelchair, either directly or directly prior to their adaptation. For these purposes, persons with disabilities shall be regarded as having this legal status in a degree equal to or greater than 33 per 100, in accordance with the scale of the second provision of Law 26/1990 of 20 December 1990, for which the establish non-contributory benefits in Social Security. "

2. A second subparagraph is added to Article 94 (2) with the following wording:

" In addition, and as regards the exemption provided for in the second subparagraph of point (d) of the previous paragraph, in order to be able to enjoy the exemption, the persons concerned must justify the purpose of the vehicle before the City Council. the imposition of the tax in the terms that it establishes in the Tax Ordinance of the tax. "

24. Article 96 is amended as follows:

" Article 96.

1. The tax will be required according to the following table of tariffs:

and Class of Vehicle	Cuota - Pesetas
A) Turisms:
than 8 fiscal horses	2,100
8 to 11.99 Fiscal Horses	5,670
	11.970
	14,910
20 fiscal horses onwards	18,635
B) Buses:
than 21 places	13,860
21 To 50 Places	19,740
than 50 places	24,675
C) Trucks:
than 1,000 kilograms of payload	7.035
From 1,000 to 2.999 kilograms of payload	13,860
more than 2,999 to 9,999 kilograms of payload	19,740
24,675
D) Tractors:	D) Tractors
than 16 fiscal horses	2,940
16 to 25 fiscal horses	4,620
Fiscal horses	13,860
E) Trailers and semi-trailers dragged by mechanical traction vehicles:
than 1,000 and more than 750 kilograms payload	2,940
1,000 to 2,999 kilograms of payload	4,620
More than 2,999 kilograms of payload	13,860
F) Other vehicles:
Cyclomotor	735
Motorcycles up to 125 cubic centimeters	735
	1,260
	Motorcycles of more than 250 to 500 centimeters cubic	2,520
Motorcycles of more than 500 up to 1,000 cubic centimeters	5,040
Motorcycles of more than 1,000 cubic centimeters	10.080

2. The table of quotas may be amended by the General Budget Law of the State.

3. The concept of the various kinds of vehicles and the rules for the application of the tariffs will be determined.

4. The municipalities may increase the quotas set out in the first paragraph of this Article by applying the same coefficients as follows:

Coefficient
A) Municipalities with population of law up to 5,000 inhabitants	Up to 1.6
B) Municipalities with right population of 5,001 to 20,000 inhabitants	Up to 1.7
C) Municipalities with population of right from 20,001 to 50,000 inhabitants	Up to 1.8
D) Municipalities with a right population of 50,001 to 100,000 inhabitants	Up to 1.9
E) Municipalities with a population of more than 100,000 people	Up to 2

The municipalities may fix a coefficient for each of the classes of vehicles provided for in the tariff table contained in paragraph 1 of this Article, without in any case such coefficients exceeding the the maximum limit noted on the previous scale.

5. In the event that the Councils do not make use of the power referred to in the preceding paragraph, the tax shall be required in accordance with the fees of the tariff table.

6. The Tax Ordinance may regulate a bonus of up to 50 per 100 of the Tax fee, increased or not:

(a) Depending on the type of fuel consumed by the vehicle, and on account of the impact of the combustion of such fuel on the environment.

b) Depending on the characteristics of the engines of the vehicles and their impact on the environment.

Also, the Tax Ordinance may regulate a bonus of up to 100 per 100 of the tax, whether increased or not, for historical vehicles, or those with a minimum age of 25 years counted from the date of their manufacture. If this is not known, it shall be taken as such from the first registration or, failing that, the date on which the corresponding type or variant was discontinued.

The regulation of the remaining substantive and formal aspects of the bonuses referred to in the preceding paragraphs shall be established in the Tax Ordinance. "

25. Article 97 (3) is amended and read as follows:

" 3. The amount of the tax shall be apportioned for natural quarters in the cases of first purchase or final discharge of the vehicle.

The quota will also be prorated on the same terms in the case of a temporary low for subtraction or theft of the vehicle, and this from the time the temporary discharge occurs in the public register. corresponding. "

26. º Article 101 is amended as follows:

" Article 101.

1. The Tax on Constructions, Facilities and Works is an indirect tribute whose taxable fact is constituted by the realization, within the municipal term, of any construction, installation or work for which the obtaining of the a corresponding licence for works or town planning, whether or not such a licence has been obtained, provided that its issue corresponds to the City of Taxation.

2. It is exempt from the payment of the Tax the realization of any construction, installation or work of which the State, the Autonomous Communities or the local Entities, which are subject to it, will be directly destined to roads, railways, ports, airports, hydraulic works, sanitation of populations and their waste water, even if their management is carried out by Autonomous Bodies, whether they are new investment or conservation works. "

27. The amended Article 103 (1) and (3) are amended as follows:

" 1. The taxable amount of the tax is constituted by the actual and actual cost of the construction, installation or work of which the value added tax and other similar taxes of special schemes are not, in any case, part of the tax. nor shall the fees, public prices and other local public property benefits related to such buildings, installations or works. "

" 3. The tax rate, to be fixed by the Councils, may not exceed the following limits:

	Limits (percent)
A) Municipalities with entitlement population up to 5,000 inhabitants	2.40
B) Municipalities with a right population of 5,001 to 20,000 inhabitants	2.80
C) Municipalities with a population of right 20,001 to 50,000 inhabitants	3.20
D) Municipalities with right population of 50,001 to 100,000 inhabitants	3.60
E) Municipalities with the right population of more than 100,000 inhabitants	4. "

28. º Article 104 is amended as follows:

" Article 104.

1. Where the compulsory licence is granted or where, in the absence of a request for, or refusal of, such a compulsory licence, the construction, installation or work is initiated, an interim clearance shall be carried out on the basis of the basis of the taxable:

(a) On the basis of the budget submitted by the persons concerned, provided that the same has been endorsed by the relevant Official College when this is a mandatory requirement.

b) When the tax Ordinance so provides, depending on the indices or modules that it establishes to the effect.

Once the construction, installation or construction has been completed, and taking into account the actual and effective cost of the construction, the City Council, through the appropriate administrative verification, will modify, if necessary, the tax base to which refers to the previous paragraph by practicing the final settlement, and by requiring the taxable person or by reintegrating, where appropriate, the amount concerned.

2. The tax systems may regulate a bonus of up to 95 per 100 of the tax rate in favour of buildings, installations or works that are declared of special interest or municipal utility for the purpose of circumstances. social, cultural, historical-artistic or employment-promoting which justify such a declaration. This shall be the responsibility of the Corporation's Plenary and shall be agreed upon, upon request of the taxable person, by a favourable vote of the simple majority of its members.

The regulation of the remaining substantive and formal aspects of the bonus referred to in the preceding paragraph shall be established in the Tax Ordinance.

3. The tax systems may be regulated as a deduction of the full or bonus amount of the tax, the amount satisfied or the taxable person must satisfy as a fee for the granting of the urban planning license corresponding to the construction, installation or work in question.

The regulation of the remaining substantive and formal aspects of the deduction referred to in the preceding paragraph shall be established in the Tax Ordinance.

4. Councils may require this tax on a self-settlement scheme. "

29. Article 105 (2) is amended as follows:

" 2. This tax is not subject to the increase in value that the land that has the consideration of rustics for the purposes of the Real Estate Tax. As a result, the increase in value is subject to the use of the land to be taken into account for urban purposes for the purposes of the Property Tax, irrespective of whether or not they are referred to as such in the Cadastro or in the Godfather of that. "

30. º A letter (d) is added to Article 106 (1) with the following wording:

" (d) The transmissions of goods within the perimeter defined as a Historical-Artistic Set, or have been declared individually of cultural interest, as laid down in Law 16/1985, of 25 June, of the Spanish Historical Heritage when their owners or holders of real rights credit that they have carried out works of conservation, improvement or rehabilitation in these buildings. For these purposes, the Tax Ordinance shall establish the substantive and formal aspects of the exemption. "

31. º Article 106 (2) (d) is amended as follows:

"(d) The Social Security Management Entities, and the Social Welfare Mutuals governed by Law 30/1995, of 8 November, of the Management and Supervision of Private Insurance."

32. º Article 107 is amended as follows:

" Article 107.

1. Is taxable person liable for tax on a taxpayer basis:

(a) In the transfer of land or in the constitution or transfer of real rights of the right to profit, the natural or legal person, or the entity referred to in Article 33 of the Law Tax general, which acquires the land or to which the actual right in question is constituted or transmitted.

(b) In the transfer of land or in the constitution or transfer of real rights of the limited enjoyment of the domain for consideration, the natural or legal person, or the entity referred to in Article 33 of the General Law Tax, which transmits the land, or which constitutes or transmits the actual right in question.

2. In the cases referred to in point (b) of the preceding paragraph, the taxable person shall be a substitute for the taxpayer, the natural or legal person, or the entity referred to in Article 33 of the General Tax Law, acquire the land or to which the actual right in question is constituted or transmitted, where the taxpayer is a non-resident natural person in Spain. '

33. º paragraphs 2, 3.6 and 7 of Article 108 are amended as follows:

" 2. To determine the amount of the actual increase, the percentage resulting from the following table shall be applied to the value of the land at the time of the accrual:

Annual percentage table to determine value increase:

	population	Period of one up to five years (percentage year) - Maximum	Period of up to ten years (percent year-on-year) - Maximum
to 50,000 inhabitants	3.1	2.8
	3.2	3
100,001 to 500,000 inhabitants	3.4	3.2
500,001 to 1,000,000 inhabitants	3.6	3.4
	3.5
3.7	3.5

	population	Period of up to fifteen years (percentage year) - Maximum	Period of up to twenty years (percent year-on-year) - Maximum
to 50,000 inhabitants	2.7	2.7
	2.8	2.7
100,001 to 500,000 inhabitants	2.9	2.8
500,001 to 1,000,000 inhabitants	3.1	2.9
More than 1,000,000 inhabitants	3.2	3

To determine the percentage referred to in the first paragraph of this section, the following rules apply:

First. The municipalities may fix, within the ceiling indicated in the table for each period, and according to their population of law, the annual percentage they deem appropriate. For these purposes, in the municipalities which are the provincial capital or the Autonomous Community, the respective Councils may set the said annual percentage, up to the maximum limit indicated for the municipalities in the section of the population. of right immediately above.

Second. The increase in the value of each operation taxed by the tax shall be determined on the basis of the annual percentage fixed by the City Council for the period covering the number of years in respect of which it has become apparent. increase.

Third. The percentage to be applied to the value of the land at the time of the accrual shall be that of multiplying the annual percentage applicable to each individual case for the number of years during which the increase has been shown of the value.

Fourth. In order to determine the annual percentage applicable to each specific operation in accordance with the second rule, and to determine the number of years for which the annual percentage is to be multiplied in accordance with the third rule, only the years shall be considered. complete the period of the reporting period for the increase in value, without any such effects being considered as the fractions of years of that period.

The annual percentages contained in the table above may be modified by the General Budget Laws of the State.

3. In the case of land transfers, the value of the land at the time of the accrual shall be that which is fixed at that time for the purposes of the Property Tax.

However, when such a value is the result of a Value-setting that does not reflect previously approved planning modifications, this tax may be provisionally settled on the basis of the same. In such cases, the value of the land obtained in accordance with Article 71 (2) and (3) of this Law, referred to at the time of the accrual, shall be applied in the final settlement.

When the land, even being of an urban nature at the time of the tax accrual, does not have a cadastral value at the time, the City Council will be able to practice the liquidation when the aforementioned cadastral value is fixed. "

" 6. In the case of forced expropriations, the table of annual percentages referred to in paragraph 2 of this Article shall be applied on the part of the justicprice corresponding to the value of the land, unless the value defined in paragraph 3 The above is lower, in which case the latter will prevail over the justice.

7. Where, in accordance with Articles 70 and 71 of this Law, the cadastral values are fixed, revised or modified, it shall be taken, for the purposes of determining the taxable amount of this tax, as the value of the land, or of the part of the According to the rules contained in the preceding paragraphs, the amount resulting from the application of the reduction in each case to be applied to the new tax values.

This reduction will have a maximum limit of 60 per 100 and a minimum limit of 40 per 100. Within these limits, the Councils may fix for each of the first five years of effectiveness of the new cadastral values a different type of reduction. In the municipalities whose respective Councils do not fix the reduction, the reduction shall in any case apply at the rate of 60 per 100.

The provisions of this paragraph shall not apply to cases where the cadastral values resulting from the fixing, revision or modification referred to in the first subparagraph of this paragraph are lower than those of the then in force. "

34. Article 109 is amended as follows:

" Article 109.

1. The share of this tax will be the result of applying to the tax base the corresponding rates of the tax scale.

2. The tax scale shall be fixed by the City Council without the tax rate being higher than the rate below for each case:

	Type (percent)
A) Municipalities with population of law up to 5,000 inhabitants	26
B) Municipalities with the right population of 5,001 to 20,000 inhabitants	27
C) Municipalities with a population of right 20,001 to 50,000 inhabitants	28
D) Municipalities with right population of 50,001 to 100,000 inhabitants	29
E) Municipalities with the right population greater than 100,000 inhabitants	30

3. Within the limits set out in the scale set out in the previous paragraph, the Councils may fix a single rate of charge, or one for each of the periods of generation of the value increase indicated in the table in the paragraph 2 of the previous article.

4. The tax systems may regulate a bonus of up to 95 per 100 of the tax, in the transfer of land, and in the transmission or constitution of real rights of the domain, carried out in title For the sake of death in favor of the descendants and adoptees, the spouses and the ascendants and adopters.

The regulation of the remaining substantive and formal aspects of the bonus referred to in the preceding paragraph shall be established in the Tax Ordinance. "

35. A second paragraph is added to Article 111 (4) with the following wording:

"In no case may the tax on self-settlement be required in the case of the case referred to in the third subparagraph of Article 108 (3) of this Law."

36. A last paragraph is added to the Second Additional Disposition with the following wording:

" When changes of municipal terms occur and as long as no new value is approved or the existing one is modified, the same system of allocation of cadastral values and liquidable bases will be maintained. for immovable property of an urban nature which becomes part of another municipal term. In these cases, the Ayalderos will apply to the affected real estate a charge rate equal to that in force in the municipality of origin at the time of the alteration, unless they agree to establish another type of charge, according to the provisions of the in Article 73 of this Law ".

37. º Additional provision Quart.2 is worded as follows:

" The formation, conservation, renewal, revision and other functions inherent in the Real Estate Catstars, shall be of exclusive competence of the State and shall be exercised by the General Directorate of the Catastro, directly or through the collaboration agreements to be concluded 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 they regulate are established. This is without prejudice to the configuration of these Real Estate Catstars as a database that can be used by both the State Administration and the local and regional authorities. "

Article 19. Cadastral reference.

One. A paragraph is added to Article 54 of Law 13/1996, of 30 December, of Fiscal, Administrative and Social Order Measures, with the following wording:

" Compliance with the obligation laid down in Article 50. Two of this Law will exempt the person concerned from the obligation to present the declaration required by Article 77 of Law 39/1988 of 28 December 1988, regulating local farms, provided that the act or business exclusively involves the transmission of the of the property domain and is formalized in public deed or is requested to be registered in the Land Registry within 2 months from the act or business in question. In the event of non-compliance with this obligation or when the above circumstances are not met, the Notaries and Registrar of the Property shall expressly warn the persons concerned of the subsistence of the obligation to declare the transfer of the corresponding domain ".

Two. Article 55 (1) of Law 13/1996, of 30 December, of Fiscal, Administrative and Social Order Measures, is worded as follows:

" One. The Notaries and Registrar of the Property will refer to the Territorial Management of the Catastro of the province in which they radiate the building, in the way that it is regulated, and within the first twenty days of each month, information relating to documents which they have been authorised or entered in the previous month, falling within the scope of this Law, resulting in the alteration of the cadastral changes of any order, in which it shall be sufficiently stated if it has been complied with. or not the obligation laid down in Article 50.

The provisions of this article are without prejudice to the general duty of collaboration established in the General Tax Law of December 28, 1963. "

CHAPTER V

other Tax Rules

Article 20. Amendment of Law 230/1963 of 28 December, General Tax.

First. A new point (f) is added to Article 107 (4) of Law 230/1963 of 28 December 1998, General Tax, which shall be read as follows:

"(f) Interpretation and application of Chapter VIII of Title VIII of Law 43/1995 of 27 December of the Company Tax on business reorganization operations."

Second. Article 128 (3) of Law 230/1963 of 28 December, General Tax, shall be read as follows:

" 3. Where the tax liability is not settled, but has become due and the regulatory period for its payment has elapsed, provided that it corresponds to amounts withheld or passed on to third parties, the Special Delegates of the Agency State of Tax Administration, in its respective field, may adopt precautionary measures to ensure its recovery.

The precautionary measures thus adopted shall be lifted ex officio within one month, unless the Director-General of the State Agency for Tax Administration, or, as the case may be, the Director of the department in which he delegates, determine the extension of the same, or become final in the framework of the award procedure. "

Article 21. Local tax system.

1. Article 108 of Law 7/1985 of 2 April, regulating the bases of the Local Regime, is amended, which is worded in the following terms:

" Article 108.

Against acts on the application and effectiveness of local taxes, and on the other revenues of local authorities ' public law, such as non-tax public property benefits, prices public, and fines and pecuniary penalties, will be formulated the replacement resource specifically provided for the effect in the Local Law Regulatory Law. "

2. For the purposes of calculating the reduction in the taxable amount of the Property Tax on goods of an urban nature in the cases referred to in Article 71 (2) and (3) of Law No 39/1988 of 28 December 1988, the The scheme laid down in Article 2 (b) 2 and concordant with Law 53/1997 of 27 November 1997 amending, in part, Law No 39/1988 of 28 December 1988 on the regulation of local farms and establishing a reduction in the tax base of the Real Estate Tax.

3. A common note 2 is added to Section 1 of the Tariff of the Tax on Economic Activities, approved by Royal Legislative Decree 1175/1990 of 28 September, with the following wording:

" Common Note 2. ª:

When the tax systems so establish, who initiate the exercise of any business activity, and pay for the minimum municipal quota, they will enjoy during the first five years of a bonus of up to the 50 per 100 of the corresponding fee.

To be able to enjoy the bonus it is required that the economic activity has not been previously exercised under another entitlement.

It is understood that economic activities have been previously exercised under another ownership, among others, in the assumptions of merger, division or contribution of branches of activity.

The bonus referred to in the first paragraph of this Note reaches the tax rate integrated by the modified tariff rate, if any, by application of the coefficient and the rate of situation provided for in the Articles 88 and 89 of Law 39/1988 of 28 December, respectively.

The period referred to in the first paragraph of this Note shall, in any event, expire after five years from the first declaration of discharge.

The regulation of the remaining substantive and formal aspects of this bonus will be established in the Tax Ordinance. "

4. Paragraph 2 of Rule 14 (2) of the Economic Activities Tax Instruction is amended, which is worded as follows:

" 2. General rules for the application of tax elements.

The fluctuations in more or less than 20 percent of the tax elements will not alter the amount of the quotas for which they are being taxed. Where the reference oscillations are higher than the indicated percentage, they shall be regarded as variations within the meaning of the second paragraph of Article 91.2 of Law 39/1988 of 28 December 1988.

Dealing with the tax element constituted by the number of workers, and in relation to the oscillations in more than their number, the tax ordinances may increase the maximum limit of 20 per 100 referred to in the first paragraph of this section up to 50 per 100. "

5. The references to the "Spanish National Telephone Company" contained in Law 15 /1987, of July 30, of Taxation of the National Telephone Company of Spain, as well as in Royal Decree 1334/1988, of 4 November, for which it is developed In part, Law 15/1987, of July 30, of Taxation of the Spanish National Telephone Company, will be understood to be realized to the company of the "Telefónica Group" to which, if necessary, it has been, or is transmitted the Concession for the benefit of the telecommunication services established in the Contract of Concession between the State and Telefónica dated 26 December 1991.

In this case, the annual compensation provided for in Article 4 of Law 15/1987 will be based on the revenue from the company's turnover; the remaining companies in the Group, including "Telefónica, S. A.", are subject to the general scheme of local taxes.

"Telefónica, S. A." shall have a maximum period of 15 days from the date of the transfer of the Concession, or from the entry into force of this Law if it had taken place prior to that entry into In order to inform the Directorate-General of Coordination with the Territorial Amendments of the Ministry of Economy and Finance, the implementation of the said transfer of the Concession, as well as to make available to them how much data, reports and the background is necessary in order to continue to apply the annual compensation.

The Directorate-General for Coordination with Territorial Finances shall inform the Department of Financial and Tax Inspection of the State Tax Administration Agency, as well as the Commission, of the communication received. National of Local Administration.

Article 22. Reduction of Net Income in the Income Tax Objetive Estimate of the Income Tax of the Physical Persons.

1. Taxpayers who determine the net performance of their economic activities by the objective estimation scheme may reduce the net yield obtained in 1999 by the following percentages:

a) With a general character, 7 per 100.

(b) When in 1999 there is an increase in the number of employees, at least 0.75, in 1998, by 12 per 100.

This template increase will be calculated by comparing the average insoles of salaried people in those exercises, with workers with employment contracts and membership of the corresponding Social Security scheme being computed.

The average template will be obtained by dividing the number of hours worked by the entire template between the annual hours set in the Collective Agreement or, failing that, between 1,800 hours.

When the taxpayer develops various economic activities, the average templates will refer to the set of activities developed.

2. The reductions provided for in the previous paragraph shall be incompatible with each other.

3. For the purposes of split payments for the financial year 1999, the general reduction of 7 per 100 shall be taken into account.

Article 23. Taxation of compensation for expropriations resulting in the transfer of stocks.

In the non-prescribed tax periods prior to 1 January 1999, with the exception of the administrative actions that have become firm, they will have the consideration of income exempt in the Income Tax. Natural persons compensation for expropriations resulting in the transfer of stocks and carried out in accordance with the procedure laid down in Chapter V of Title III of the Law of 16 December 1954 on Expropriation Forced.

Article 24. Obligation to make certain payments on account of the Income Tax of the Physical Persons, the Income Tax of Non-Residents and the Tax on Societies.

One. The provisions of paragraphs 1 and 2 of the fourth additional provision of Law 43/1995 of 27 December 1995 on the Company Tax shall be applicable in relation to the obligation to retain or to enter into account to be established (a) Regulentarily with respect to the transmission of explicit performance financial assets.

Two. In the case of transfers or repayments of shares or units representing the capital or assets of the collective investment institutions, they shall be required to carry out withholding or income tax on the Income Tax of Persons Natural, non-resident income tax or corporation tax, in cases and in the form that is regulated, the managing, managing, depository, marketing or any other entity in charge of the operations referred to.

Three. The obligation to make payments on account of the income tax of the physical persons, the income tax of non-residents or the corporation tax in charge of the transfer of shares may be established. participations of Collective Investment Institutions, with the limit of 20 per 100 of the income obtained in the aforementioned transmissions.

Article 25. Extension incentives "Cartuja 93".

The validity of Law 31/1992, dated November 26, is extended until December 31, 2000.

Article 26. Compliance with Notary and Registrar reporting obligations.

Reglamentarily will determine the form and deadline to fill in the specific obligations of information with tax revenues that are incumbent on the Notaries and Registrars with respect to the legal instruments that They shall be involved, in order to integrate the various information obligations incumbent upon them, for the purposes of the management of different taxes and the cadastral identification of immovable property, and to simplify the processing of information received and the access to the same of the different tax administrations in what It concerns the tax and the castral actions whose management is entrusted to them. The information will be provided by the General Directorate of the Registers and the Notary.

In your case, this regulation will allow to dispense with the individual requirement of each of the specific obligations of information that incubate these subjects that are currently regulated in the Laws and Regulations in effect.

Article 27. Tax regime of the group dependent on the State Society of Industrial Participations.

They will have the consideration of deductible expense in the system of consolidated taxation of the Company Tax of the group dependent of the State Society of Industrial Participations the provisions that the society will have for the depreciation of the majority shares in its participating entities, corresponding to the allocations made by such entities to meet the labour commitments of its staff to which the additional provision refers Fifth of Law 66/1997 of 30 December 1997 on Tax Measures, Administrative and Social Order for 1998.

TITLE II

From Social

CHAPTER I

Social Security Procedures

Article 28. Amendment of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

The heading and numbers 1 and 2 of Article 33 of the recast text of the General Law on Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, will be amended as follows:

" Article 33. Precautionary measures, award procedure and executive title.

1. In order to ensure the recovery of debts with social security, the General Treasury may take interim protective measures where there are reasonable indications that, in another case, such recovery will be frustrated or seriously undermined. difficulty.

(a) The measures shall be proportionate to the damage that is intended to be avoided. In no case shall they be adopted which may cause injury to the detriment of difficult or impossible repair.

The precautionary measure may consist of one of the following:

Retention of payment of undue returns or other payments to be made by the General Treasury of Social Security, in the amount strictly necessary to ensure the recovery of the debt.

The total or partial precautionary withholding of an undue return must be notified to the data subject in conjunction with the return agreement.

A preventive seizure of goods or rights. This preventive embargo shall be ensured by its entry into the relevant public registers or by the deposit of the movable property.

Any other legally intended.

(b) When the debt to the Social Security is not settled but has become established and the regulatory period for its payment has elapsed, and provided that it corresponds to amounts determined by the application of the bases, rates and other previously established objective data to establish a maximum number of liability, the General Treasury of Social Security may adopt precautionary measures to ensure its recovery, after authorization, in its respective field, of the provincial director of the General Treasury of Social Security or, where appropriate, of the Director-general of the same or authority to whom they delegate.

(c) The precautionary measures thus adopted shall be lifted even if the debt has not been repaid, if the circumstances justifying its adoption disappear or if, at the request of the person concerned, its replacement is agreed the guarantee is deemed sufficient.

The precautionary measures may become final in the framework of the award procedure. In another case, they shall be lifted ex officio, without being able to extend beyond the six-month period since their adoption.

(d) The freezing of money and goods may be agreed in sufficient amount to ensure the payment of the debt to the Social Security which is required by activities and lucrative works carried out without establishment where the workers have not been affiliated or, where appropriate, have not been discharged into the social security system.

Also, revenue from public performances of undertakings whose employees have not been affiliated or discharged or by whom their contributions to the Social Security has not been paid may be intervened.

2. After the deadlines set, in their respective cases, in Articles 30 and 31 of this Law, without the debt being satisfied and irrespective of the administrative and administrative action which the parties concerned may make, automatically to the award path with application of the corresponding surcharge of 20 or 35 per 100.

The executive levy of dues and other Social Security resources which have the character of income from public law and which are not fruits, income or any other product of their movable property or property, shall be carried out by the administrative procedure of aaward followed by the General Treasury of Social Security.

What is established in this number and in the previous one will not apply to the Social Security debts contracted by the State, the Autonomous Communities and the Local Corporations and other Public Law Entities or companies dependent on those who perform public services. "

Article 29. Acquisition and maintenance of benefits in social security contributions.

The acquisition and maintenance of reductions, bonuses or any other benefits in the bases, types and quotas of Social Security and concepts of joint collection with the same will require, in any case, that the companies and other persons responsible for the fulfilment of the obligation to list that they have requested or obtained such benefits, provide in computer support the data relating to the registration of companies, affiliation, ups and downs of workers, variations of data on each other, as well as those relating to trading and recovery in the field of social security, under the terms and conditions laid down by the Ministry of Labour and Social Affairs.

Although, exceptionally and on a transitional basis, the General Treasury of Social Security may be authorized, upon request of the person concerned and in the light of the number of workers, its dispersion or the public nature of the responsible subject, the presentation of such documentation on support other than the computer.

Article 30. Social Security data contributions in computer support.

The Minister of Labour and Social Affairs is empowered to determine the assumptions and conditions in which undertakings which, whatever the Social Security Framework Scheme, groups more than 100 workers in On 1 January each financial year, data relating to the registration of companies, membership, high and low workers ' registration and variations of data on each other, as well as the data, shall be presented in computerised form. (a) to be paid in the field of social security and other requirements in the field of social security; rules of the same.

CHAPTER II

Social Security System Protective Action

Section 1. No. Unemployment Protection

Article 31. Capitalisation of unemployment benefits as a measure to promote the self-employment of disabled people.

The disabled workers are included as self-employed workers in the field of application of Article 1 (1) and Article 6 of Royal Decree No 1044/1985 of 19 June 1985 on the payment of unemployment benefit in its single payment method as a measure to promote employment.

Section 2. Other Protective Standards

Article 32. Amendment of Articles 174, 176 and 201 of the recast text of the General Law on Social Security, adopted by the Royal Legislative Decree 1/1994 of 20 June.

The following articles of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, are amended:

One. Article 174 (1) is worded as follows:

" 1. He shall be entitled to a widow's pension, for a lifetime, unless there are any of the cases of extinction which are legally or regularily established, the surviving spouse when, at the death of his or her spouse, he or she dies if he dies is in the high or in the same situation as the high, it would have completed the period of quotation which it is determined to regulate. If the cause of death is an accident, whether or not work, or a professional illness, no prior contribution period shall be required.

However, the surviving spouse is also entitled to the survivor's pension even if the deceased person, at the date of death, is not in high or in a situation treated as high, provided that he himself had completed a minimum contribution period of 15 years. '

Two. Where the right to a pension for widower and orphan's pension is caused within the meaning of the second subparagraph of Article 174 (1) of the General Law on Social Security, in the wording given to it by this Law, the economic effects of the the corresponding pension under no circumstances may be rolled back to a date prior to 1 January 1999.

Three. A second subparagraph is added to Article 176 (1), in the following terms:

"It shall apply to benefits in favor of family members as provided for in the second paragraph of Article 174.1 of this Law."

Four. Where entitlement to benefits in favour of family members is caused within the meaning of the second subparagraph of Article 176 (1) of the General Law on Social Security, in the wording given to it by this Law, the effects of the In no case may they be rolled back to a date prior to 1 January 1999.

Five. The final point of the first subparagraph of Article 201 (2) is worded as follows:

" For such purposes, exclusive reinsurance protection shall include periodic benefits arising from the risks of permanent incapacity, death and survival which they assume in respect of their protected workers, corresponding to the common service as compensation, the percentage of the shares paid by the companies associated with such contingencies and determined by the Ministry of Labour and Social Affairs. Such reinsurance shall not extend to benefits which are anticipated by the Mutual Insurance and Occupational Diseases Mutuals, without prejudice to their rights both to repeat in front of the employer responsible for such benefits and, in the case of of the employer's insolvency declaration, to be fully reintegrated by the Social Security Entities into guarantee functions. "

Article 33. Amendment of Law 30/1995 of 8 November on the Management and Supervision of Private Insurance.

Additional provision, 15th of Law 30/1995, of 8 November, for the Management and Supervision of Private Insurance, is worded as follows:

" 1. Those who carry out an activity on their own account, under the conditions laid down in Decree 2530/1970, of 20 August, requiring the incorporation of a Professional College whose collective would not have been integrated into the Special Regime of the Social security of the Workers ' Own or Self-employed persons, shall be understood as being included in the field of application of the same, and must, where appropriate, request the affiliation and, in any case, the discharge in that Regime in the terms of the regulations. set.

If the beginning of the activity by the collegiate professional had occurred between 10 November 1995 and 31 December 1998, the high in the said Special Regime, if it had not been demanded prior to this Last date, it shall be requested during the first quarter of 1999 and shall take effect from the first day of the month in which the corresponding application was made. If this is not the case, the effects of the high delays will be the regulentarily established, with the date of the beginning of the activity being fixed on 1 January 1999.

However, as set out in the preceding paragraphs, the high level of the obligation of the Special Staff of the Workers for the Own or Self-Employed Account is exempt from the obligation of the members who opt or have chosen to join the The Social Welfare Fund which may have been established by the corresponding Professional College, provided that the Mutual Insurance Fund is one of those incorporated before 10 November 1995 under Article 1 (2) of the Treaty. Regulation of Social Welfare Entities, approved by Royal Decree 2615/1985, of 4 of December. If the person concerned, having the right, does not opt to join the relevant Mutuality, he/she shall not be able to exercise that option at a later date.

2. In the first subparagraph of paragraph 1 of the first subparagraph, the members of the collegiate profession who have commenced their activities before 10 November 1995, whose professional colleges have not been required to do so, shall be exempt from the obligation of discharge. established on that date a Mutual of the Amstops in Article 1 (2) of the said Regulation of Social Welfare Entities, and which would not have been included before that date in the Special Regime of the Workers Own Account or Autonomy. However, the interested parties may voluntarily opt, for one time and for 1999, to apply for the discharge in that Special Regime, which shall have effect from the first day of the month in which the application is made.

The collegiate professionals who had started their activity before 10 November 1995 and were integrated on that date into a mutual agreement of those mentioned in the previous paragraph, must apply for the discharge. in that Special Regime if they decide not to remain incorporated in the Special Regime at the time of the completion of the adaptation prevented in paragraph 3 of the Transitional Provision Fifth of this Law. If the said adaptation had taken place before 1 January 1999, the option exercised by the person concerned shall remain valid within the meaning of the said Transitional Provision.

3. In any of the cases referred to in the preceding paragraphs, the inclusion in the Special System of Social Security of Workers for the Account of Own or Self-Employed shall be carried out without the need to mediate prior application of the higher bodies representing the respective Professional Colleges. "

Article 34. Framing of the workers and administrators of capitalist companies and workers in the Social Security System.

One. Article 97 (2) (a) and (k) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, are amended as follows:

" (a) Employees and employees of capitalist commercial companies, even if they are members of their management body, if the performance of this charge does not entail the performance of the the management and management functions of the company, nor do they have their control in the terms set out in paragraph 1 in the additional twenty-seventh provision of this Law. '

" (k) As assimilated to employed persons, excluding unemployment protection and the Salarial Guarantee Fund, directors and administrators of capitalist commercial companies, provided that they do not hold the control of these in the terms set out in paragraph one of the twenty-seventh additional provision of this Law, when the performance of his office leads to the realization of the functions of management and management of the society, being paid for this or for their status as workers on behalf of the same. "

Two. The additional twenty-seventh provision of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, is amended, which is worded as follows:

" Additional twenty-seventh disposition. Field of application of the Special Regime for Social Security for self-employed or self-employed persons.

1. The special scheme for the social security of self-employed or self-employed persons shall be included in the special scheme for the social security of the self-employed or self-employed persons who carry out the functions of management and management which carries the performance of the post of adviser or administrator; or provide other services for a capitalist commercial company, in a lucrative and usual manner, personal and direct, provided that they possess effective, direct or indirect control of that company. In any event, it shall be understood that such a circumstance occurs when the worker's shares or shares are at least half of the share capital.

It shall be presumed, unless proof to the contrary, that the worker has effective control of the company when some of the following circumstances are present:

1. º that, at least, half of the capital of the society for which it provides its services is distributed among partners, with whom it lives, and to those who are united by conjugal or kinship link by consanguinity, affinity or adoption, up to the second degree.

2. º That your participation in the social capital is equal to or greater than the third part of it.

3. That their participation in the social capital is equal to or greater than the fourth part of the same, if it has the assigned functions of management and management of the society.

In cases where the foregoing circumstances are not present, the Administration may, by any means of proof, demonstrate that the worker has effective control of the company.

2. The partners, whether or not they are administrators, shall not be included in the Social Security System of capitalist companies whose social object is not constituted by the exercise of business or professional activities, but by the mere management of the partners ' assets.

3. The provisions of paragraph 1 shall not affect the assimilation laid down in Article 4 of the recast text of Laws 116/1969 of 30 December 1969 and 24/1972 of 21 June 2001 regulating the Special System of Social Security of the Workers of the Sea, approved by Decree 2864/1974 of 30 August. "

Three. Article 21 of Law 4/1997 of 24 March of Industrial Societies is amended, which is worded as follows:

" Article 21. Framing in the Social Security System.

1. The employees of the working companies, whatever their participation in the social capital within the limit laid down in Article 5 of this Law, and even if they are part of the social management body, shall have the consideration of employed persons for the purposes of their inclusion in the General or Special Social Security Scheme corresponding to their activity, and shall be included in the protection of unemployment and the protection afforded by the Salary Guarantee Fund, where these contingencies are provided for in that Scheme.

2. These workers ' partners are treated as employees for the purposes of their inclusion in the Social Security Scheme, which is applicable to the exclusion of unemployment protection and that granted by the Salarial Guarantee Fund, in accordance with Article 1 (1) of Regulation (EEC) No 125/ the following assumptions:

(a) Where by virtue of their status as social administrators, they perform management and management functions of the company being remunerated for the performance of this charge, whether or not they are linked, simultaneously, to the same by common or special employment relationship.

b) When, as social administrators, they perform functions of management and management of the society and, simultaneously, they are linked to it by means of employment of special character of the staff address.

3. By way of derogation from the foregoing paragraphs, the workers ' partners shall be included in the special scheme for the social security of self-employed or self-employed persons, where their participation in the social capital, together with that of their spouse and relatives by consanguinity, affinity or adoption up to the second degree, with which they agree to reach at least fifty per cent, unless it proves that the exercise of the effective control of the company requires the participation of persons alien to family relationships. "

Four. It shall be deemed to be due to the high rates which have been applied and the social security contributions, including contributions for the concepts of joint recovery, entered in any scheme of the system before 1 January 1998. with regard to the workers referred to in Article 97.2.a) and (k) and paragraph 1 of the additional twentieth of the text recast of the General Law on Social Security adopted by Royal Decree-Law 1/1994 of 20 June 1994, and Article 21 of Law 4/1997, of 24 March, of Industrial Societies, in the wording of the This provision is made by this provision.

Five. The persons concerned shall have a period of three months from the date of entry into force of this Law, in order to direct communications from the Administration of Social Security, in order to regularise the situation of the workers concerned. refers to the preceding paragraph, if at the same time, the circumstances of a change in the framework or situation in the Social Security System that correspond.

The effects of such a change will be rolled back to January 1, 1998. However, in the event that, in the course of 1998, some provision was made in the form of a system of the social security system, the said effects shall be produced from the date on which the receipt of the social security system was completed, If this is the case, the person concerned shall be joined to the same job.

CHAPTER III

Violations and sanctions in the social order

Article 35. The titles and articles of Law 8/1988 of 7 April on Infractions and Sanctions in the Social Order are amended, as follows.

Articles 2, 14, 15, 16, 17, 18, 25, 27, 28, 30, 36, 46 and 47 of Law 8/1988 of 7 April on Infractions and Penalties in the Social Order are worded as follows:

One. The following paragraphs of Article 2 are reworded:

" 2. Employers, self-employed persons or persons employed or assimilated, recipients or applicants for the benefits of Social Security, the Mutual Insurance and Occupational Diseases and Other Working Entities in the management, in the scope of the legal relationship of social security, as well as the entities or undertakings responsible for the management of benefits in respect of their obligations in relation to the Register of Public Social Benefits.

3. Employers, employees and, in general, natural and legal persons, in respect of the rules of placement, promotion of employment and occupational and continuing vocational training. "

" 7. Placement agencies, temporary work companies and their user companies in respect of the obligations laid down in their specific legislation and in the Law on the Prevention of Occupational Risks, without prejudice to the provisions of other numbers of this article. "

Two. Article 14 (1.4) is amended as follows:

" 1.4 Not to present in regulatory time the listing documents when the fees are not entered into the same or the requested deferral of payment; and the non-transmission or non-acceptance of the data of the contribution obliged or accepted to use systems of presentation by means of computer, electronic or telematic means. "

Three. The following new paragraphs are inserted in Article 14 (1):

" 1.8 Failure to deliver to the worker, in time and form, the company certificate and how many documents are accurate for the application and processing of any benefits.

1.9 Not to apply for self-employed persons, in time and form, for their initial or high membership in the corresponding Social Security Scheme when the omission generates default of the corresponding contribution.

1.10 Do not pay the corresponding Entities the benefits paid to the workers when the company has been declared responsible for the obligation.

1.11 Do not proceed, in time and amount, to the delegated payment of the corresponding benefits.

1.12 Obtain or unduly enjoy reductions or bonuses in the payment of the corresponding social contributions, an infringement being understood for each worker concerned. "

Four. Article 15 (3) and (5) shall have the following

:

" 3. The distortion of documents for workers to obtain or benefit from fraudulent benefits, as well as the connivance with their employees or with the other beneficiaries in order to obtain benefits in excess of or in excess of proceed in each case, or to avoid compliance with the obligations that any of them correspond to. "

" 5. Unduly increase the contribution base of the worker in such a way as to result in an increase in the benefits that come; the simulation of employment contracts for the improper obtaining of benefits; do not discharge in the Social Security prior to the start of their activity to recipients or applicants for benefits. "

Five. Two new numbers 7 and 9 are added to Article 15, with the following wording, and the content of their current number 7 to be number 8, as follows:

" 7. Do not provide the relevant public body, in time and form, with the identifying data of economic social benefit holders, as well as, as soon as they determine or condition the right to receive them, those of the beneficiaries, spouses and other members of the family unit, or those of their amounts, class of benefits and date of effect of their grant.

8. In the case of very serious infringements, the employer shall be deemed to incur an offence for each of the workers who have obtained or fraudulently enjoy social security benefits.

In the offences referred to in numbers 1, 3 and 5, the employer shall be jointly liable for the return of the amounts unduly paid by the worker.

Employers who hire or subcontract the performance of works or services, corresponding to the activity itself, shall be jointly and severally liable for the offences referred to in the previous number 1, committed by the contractor or subcontractor during the entire duration of the contract.

9. The infringements of this Article, in addition to the penalties applicable to the application of Chapter VI, shall give rise to the ancillary penalties provided for in Article 45 of this Law. "

Six. Article 16 is worded as follows:

" Article 16. Minor infractions.

These are minor violations:

1. Do not provide the relevant entity or the company, where required, with the data necessary for its membership or discharge in the Social Security and, where appropriate, any changes in them and, in general, the failure to comply with the the duties of an information character.

2. Do not appear, upon request, to the Management Entity for unemployment benefits in the form and date to be determined, except for justified reasons. "

Seven. Article 17 is worded as follows:

" Article 17. Serious infringements.

These are serious violations:

1. Carry out work on behalf of or outside the company during the receipt of benefits, where there is legal or regulatory incompatibility established, without prejudice to the provisions of the following Article.

2. Do not appear, unless justified, to the medical examinations ordered by the Gestora Entity, in the cases thus established, as well as not to present to the same the background, supporting documents or data that do not work in the Entity, when they are required and affect the right to continuity in the perception of the benefit.

3. Failure to communicate, with the exception of justified reasons, the loss of benefits at the time when the right to stay or the termination of the right occurs, or when the conditions for the right to receive them are no longer met, any such cause has been unduly perceived to be provided. "

Eight. Article 18 is worded as follows:

" Article 18. Very serious infringements.

These are very serious violations:

1. To act fraudulently in order to obtain benefits that are undue or superior to those that correspond, or to unduly prolong their enjoyment, through the provision of false data or documents, the simulation of employment relationship, the omission of legally binding declarations or other non-compliances that may cause fraudulent perceptions.

2. To be compatible with the receipt of unemployment benefits or benefits with self-employment or other employment, except in the case of part-time work in the terms laid down in the relevant legislation. In the case of unemployment benefit for agricultural workers, it shall be understood that the worker has made it possible to receive the benefit from the work on his own or other account when the working days have not been declared in the form provided for in its specific implementing rules.

3. The connivance with the employer for the improper obtaining of any social security benefits. "

Nine. The title of Chapter IV is amended, with the following wording:

" CHAPTER IV

Infringements in the field of employment "

Ten. Article 25 is worded as follows:

" Article 25. Concept.

These are infringements in the field of placement, employment and occupational vocational training and continue the actions of the subjects referred to in Article 2 (3) and (7), which are classified and sanctioned in accordance with the provisions of the Treaty. provided for in this Law. "

Once. The following new paragraphs are inserted in Article 27:

" 5. Failure to fulfil obligations in respect of the employment integration of disabled persons from the legal obligation to reserve jobs for the disabled, or the application of their alternative measures of an exceptional nature. "

" 7. Advertising by any means of dissemination of offers of employment which do not meet the actual conditions of the position offered, or which contain conditions contrary to the rules of application, without prejudice to the provisions of the Article next. "

The content of current paragraph 5 of the precept becomes paragraph 6 of the precept.

Twelve. Article 28 (3) is amended and read as follows:

" 3. To obtain or benefit unduly grants or aid for the promotion of employment or any established in support programmes for the creation of employment or occupational vocational training. "

Thirteen. A new paragraph is inserted in the same Article 28:

" 5. Continue to act in the intermediation and placement after the completion of the authorization, or when the extension has been dismissed by the public employment service. "

Fourteen. Section 2. of Chapter IV is deleted.

Fifteen. The title of Section 2 of Chapter IV is amended as

:

"Section 3. Infractions of Workers"

Sixteen. Paragraph 2.2 of Article 30 shall be deleted and paragraph 2.1 shall be replaced by the preceding paragraph

.

seventeen. Article 30 (3) is amended and read as follows:

" 3. Very serious: non-implementation, or deviation in the application of the economic aid to promote employment perceived by the workers. "

Eighteen. A new number 2 is inserted in Article 36 with the following wording:

" 2. Any infringement that consists of the continued persistence of its commission shall be sanctioned at the maximum of the rating concerned. '

nineteen. Article 46 (2) is read as follows:

" The serious ones defined in Article 17 with loss of benefit or pension for a period of three months, except those of the number 3 in the benefits and unemployment benefits in which the penalty shall be extinguished by the benefit. The serious cases referred to in Article 30 (2) and the reoffending in the light of Articles 16.2 and 30.1 shall be punishable by the termination of the unemployment benefit or allowance.

In addition, registration as an unemployed person with a loss of rights which, as a jobseeker would have been recognised, will be left without effect on those who are involved in employment offences, vocational training, support for promotion of employment, and unemployment benefits and allowances. "

Twenty. Article 47 (3) is read as follows:

" 3. The exercise of sanctioning powers in respect of infringements of the social order, where appropriate to the Administration of the Autonomous Communities, with competence in respect of the implementation of the legislation of the social order, shall be exercised by the organs, and with the distribution limits to be determined by each Autonomous Community. "

Twenty-one. In the same Article 47, the following new paragraph is inserted:

" 5. The power to agree to the ancillary sanctions laid down in this Law shall correspond to the person who has the power to impose those of a principal character from which those penalties derive. "

Article 36. Amendment of Law 31/1995 of 8 November on the Prevention of Occupational Risks.

Articles 45, 47, 48 and 49 of Law 31/1995 of 8 November of the Prevention of Occupational Risks are the subject of the following amendments:

One. The first paragraph of Article 45 (1) is amended, with the following content:

" 1. The actions or omissions of the employers, those of the Entities acting as Prevention Services, the auditors and the training in this matter and not the companies, are work violations in the field of occupational risk prevention. as well as those of the promoters and owners of work and the self-employed, who do not comply with the laws, regulations and regulations of the Collective Agreements in matters of occupational safety and health, subject to liability under this Law. "

Two. Article 47 (6) is amended as follows:

" 6. Failure to comply with the obligation to carry out the planning of the preventive activity deriving as a necessary risk assessment. Failure to comply with the obligation to draw up the safety and health plan at work in each project of construction and public works, with the scope and form laid down in the regulations on the prevention of occupational risks, as well as their non-compliance in law fraud, by means of fictitious changes in the volume of work or in the number of workers. "

Three. Paragraphs 13 and 14 are amended and three new paragraphs 20, 21 and 22 are introduced in Article 47, with the following contents:

" 13. Do not take employers and self-employed persons who carry out activities in the same workplace as the necessary cooperation and coordination measures for the protection and prevention of occupational risks.

14. Do not inform the sponsor or the employer of the Work Centre to those other who develop activities in the Centre on the risks and measures of protection, prevention and emergency. "

" 20. The lack of cleanliness of the centre or place of work, where it is common or of risks to the integrity and health of workers.

21. To provide the competent Labour Authority with data of form or with inaccurate content, as well as not to communicate to that authority any modification of its conditions of accreditation or authorization, by other Prevention Services to the company, persons or entities carrying out the audit of the business prevention system, or entities that practice or certify training in the prevention of occupational risks.

22. Failure to comply with obligations arising from activities relating to the Services of Prevention in respect of their employers, in accordance with the applicable rules. "

Four. The following new paragraphs are inserted in Article 48, with this wording:

" 9. Non-adoptions, employers and self-employed persons who carry out activities in the same workplace, the cooperation and coordination measures necessary for the prevention of occupational risks, in the case of activities regulated as dangerous or with special risks.

10. Not to inform, the promoter or the employer of the working centre to those other who carry out activities in the centre, on the risks and measures of protection, prevention and emergency, in the case of regulated activities considered to be dangerous or with special risks.

11. To carry out its activities the Prevention Services of other companies, persons or entities specialized in the audit activity of the system of prevention of enterprises, or those that develop or certify the formation of prevention of occupational risks, without the required authorisation or accreditation, where the latter has been suspended or extinguished, where the provisional authorisation has expired, as well as when they are exceeded in their performance of the scope of the authorisation granted.

12. To maintain the Services or Entities referred to in the previous paragraph commercial, financial or any type with the audited or concerted companies, other than their own performance as such, as well as certify, Entities that develop or certify preventive training, activities that are not fully developed. "

Five. A new paragraph is inserted in Article 49, with the number 6, with the following content:

" 6. The offences referred to in Articles 47 and 48 of this Law for those acting as Prevention Services, carry out the audit activity of the business prevention system, or develop and certify training in the prevention of occupational risks, may, in addition to the fines provided for in this Article, result in the cancellation of the accreditation granted by the Labour Authority. "

Article 37. Amendment of the Recast Text of the Law of the Workers ' Statute, approved by Royal Legislative Decree 1/1995, of March 24.

A new paragraph is inserted, with number 14, in Article 96 of the Recast Text of the Law of the Workers ' Statute, approved by Royal Legislative Decree 1/1995, of March 24, in the following form:

" 14. Sexual harassment, when it occurs within the scope to which it reaches the faculties of business management. "

Article 38. Amendment of Law 14/1994, of 1 June, on the regulation of Temporary Work Enterprises.

Articles 19 and 20 of Law 14/1994 of 1 June, on which Temporary Work Enterprises are regulated, are amended as follows:

One. Article 19 (3) is amended by adding three new paragraphs, (c), (d) and (e), which are worded as follows:

" (c) Not to dedicate exclusively to the constitutive activity of the temporary work enterprise or to perform it without having the organizational structure that responds to its authorization.

d) Documentary falsehood or concealment in information about its activities provided to the Labour Authority.

e) Ceder temporary contract workers to another temporary work company or to other companies for subsequent transfer to third parties. "

Two. A new paragraph (e) is added to Article 20 (2), with the following content:

" (e) to formalise a contract for the provision of posts or functions which, in the preceding 12 months, have been the subject of depreciation for unfair dismissal, collective redundancies or for objective reasons, It is understood that an infringement is committed for each worker concerned. "

Three. Paragraph (b) of Article 20 (3) is amended, with the following content:

" (b) The formalisation of contracts for the making available for the performance of those activities and works which, due to their particular danger to safety or health, are to be determined in a regulated manner, an infringement for each contract in such circumstances. "

TITLE III

From staff to the public administrations service

CHAPTER I

Remuneration and situations

Section 1. Amendment of the regime of civil servants

Article 39. Selective temporary job consolidation processes.

The call for selective processes for the replacement of interim employment or consolidation of temporary and structural temporary employment shall be carried out in accordance with the principles of equality, merit, capacity and publicity; and by means of selective opposition, contest or opposition. In the latter case, the experience in the positions to be convened may be assessed, among other merits, in the competition phase.

Article 40. Amendment of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

One. A final paragraph is added to Article 29 (2) of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service:

" The provisions of this paragraph 2 concerning the calculation of the length of stay in the situation of special services, for the purposes of promotions, trienes and passive rights, shall not apply to public servants who have entered in the service of the European Community institutions, or to the service of similar institutions and bodies, exercising the right of transfer provided for in Article 11.2 of Annex VIII to the Staff Regulations of Officials of the Communities Adopted by Council Regulation (EEC) No 259/1968 of 29 February 1968, as amended by the Council Regulation (EEC) No 571/1992 of 2 March 1992, without prejudice to the economic effects which may derive from consolidated promotions and trienes up to the time of the exercise of this right. '

Two. The following point is added to Article 29.2 (n) of Law 30/1984 of 2 August of Measures for the Reform of the Civil

:

"or Insular Directors of the General Administration of the State."

Section 2. Personal to the Service of the Social Security Institutions

Article 41. Personnel assigned to the Marine Employment Program of the Social Institute of the Navy.

The Maritime Labour specialty is created within the Higher Technical Corps of the Social Security Administration.

Fixed-working personnel with the category of Maritime Technical Advisor providing services at the Social Institute of the Navy may be integrated into that specialty, provided that they possess the necessary qualifications and other requirements, by means of participation in the relevant selective tests, in which the effective services provided in their employment status in the workplace and the tests which are exceeded to access the labour market are taken into account same.

Article 42. Staff of the Public Foundation "Marquis de Valdecilla"

The fixed staff of the "Marqués de Valdecilla" Public Foundation, which, under the Convention signed on June 22, 1972 between the then Provincial Council of Santander and the extinct National Institute of Forecasting The "Marques de Valdecilla" University Hospital, managed by the National Institute of Health, will be able to integrate into the corresponding categories of staff. Council Directive of the European Parliament and of the Council of 24 March employment categories of origin, with respect to the qualification requirements set out in Royal Decree-Law 3/1987 of 11 September, and in similar terms to those established in general in Royal Decree 1343/1990 of 11 October 1990.

Section 3. Other Rules of Staff Regulations

Article 43. Amendment of Law 39/1970, of 22 December, of Restructuring of Prison Bodies.

Article 3.1 of Law 39/1970 of 22 December of Restructuring of the Prison Corps is amended, which is worded as follows:

" The current Special Corps of Penitentiary Institutions and Women's Special Corps of Penitentiary Institutions will become the Special Corps of Penitentiary Institutions. It is up to the officials of this Corps to carry out the tasks of collaboration not assigned to the Technical Corps of Penitentiary Institutions, applying the norms that for observation, classification, treatment and regime are set in each case; ensure that the establishment, discipline and general functioning of the Establishment, comply with the rules they receive from their immediate superiors and are in charge of the Administration of the Establishment, carrying out the administrative functions general of the same; they will also be able to perform functions of inspection in the form that is regulated. "

Article 44. Midwives from the Directorate General of the Civil Guard.

One. The non-escalatory places, to be extinguished, of Matroons of the Directorate General of the Civil Guard are classified in Group D, of those established in article 25 of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service Public, but such classification shall not entail an increase in public expenditure or an amendment to the annual calculation of the total remuneration of each of the holders of the places referred to.

To this end, the additional remuneration that each holder is receiving will be modified to absorb the increase of the basic salaries experienced, referred to fourteen monthly payments.

Two. As from the entry into force of this Law, it will apply to the holders of the non-escalatory places, to be extinguished, of the Matroons of the Directorate General of the Civil Guard the remuneration regime established in Law 30/1984, of August 2, Measures for the Reform of the Civil Service, without this being likely to decrease the total annual remuneration.

The Ministries of Public Administrations and the Economy and Finance will jointly adopt the measures necessary to comply with the provisions of this and the previous paragraph of this article.

Three. The trienes that prior to the entry into force of this Law would have been perfected in the performance of the non-scaled squares, to be extinguished, of the Matroons of the Directorate General of the Civil Guard will continue to be valued for (a) remuneration, both assets and liabilities, in accordance with the classification group, among those provided for in Article 25 of Law No 30/1984 of 2 August of Measures for the Reform of the Civil Service, which corresponded to those in the the moment of improvement of the same.

Four. The non-scaled squares, to be extinguished, of Matroons of the Directorate General of the Civil Guard are assigned, through the indicated Directorate General, to the Ministry of the Interior. Its owners, who will perform auxiliary functions of instrumental character and administrative support, will be able to opt, for one time, for causing low in the Special Regime of Social Security of the Armed Forces and to join the Special Regime. of the Social Security of the Civil Servants of the State, preserving the rights that they have consolidated in that State.

Article 45. Amendment of Article 36 of the recast of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June.

One. A second paragraph is added to Article 36 (6) of the recast of the General Law on Social Security, adopted by Royal Decree-Law 1/1994 of 20 June, in the following terms:

" Access to data, reports or records collected by the Social Security Administration, by a public official and for purposes other than the functions that are of its own, shall be considered as serious disciplinary action is always required. "

Two. The current content of the second paragraph of Article 36 (6) of the recast text of the General Law on Social Security, with the same wording, becomes the third paragraph of that same number and article.

Article 46. Change of designation of the specialized Corps in Meteorology.

The Meteorological Corps, which is then related, will be renamed as follows:

One. The Optional Special Body of Meteorologists: Superior Corps of State Meteorologists.

Two. The Special Technical Corps of Meteorology Assistant: State Bureau of Diplomacy.

Three. The Weather Observer Corps: State Weather Observer Corps.

Four. The Body of Administrative Calculators: Body of Administrative-Calculators of State Meteorology.

Article 47. Amendment of Article 101 of Law 27/1992, of 24 November, of Ports of the State and of the Merchant Navy. Optional Special Body of the Civil Navy.

Article 101 of Law 27/1992, of 24 November, of Ports of the State and of the Merchant Navy, will be worded as follows:

" Article 101.

The following body of the Civil Administration of the State is created, attached to the Ministry of Public Works: Special Body of Civil Navy, of Group A as referred to in Article 25 of Law 30/1984, of 2 August.

To belong to the Special Body of the Civil Navy, some of the following qualifications must be held: Licenced in Nautical and Maritime Transport, Licensed in Naval Machines, Licensed in Naval Radio, Captain of the Merchant Navy, Head of Merchant Marine Machines and First Class Radio Officer of the Merchant Navy.

They may be integrated into that Body, without, for this purpose, the need for the conduct of tests, those career officials who so request and who, having one of the qualifications mentioned, belong to the Corps or Group A scales and provide their services in the Maritime Administration or the State Wildlife and Maritime Safety Society, or have provided them for a minimum of two years in the five immediately preceding the entry into force of the This Act.

The integration of the labor personnel with any of the aforementioned degrees will be carried out in accordance with the provisions of the Transitional Provision Ninth of Law 27/1992, of 24 November, of Ports of the State and of the Marine Merchant. "

Article 48. Amendment of Article 56 of Law 66/1997 of 30 December 1997 on Fiscal, Administrative and Social Order Measures.

One. The following paragraph is added to Article 56 4 (2) of Law 66/1997 of 30 December:

" Officials of the Inspectorate of the Customs Surveillance Service to extinguish that have not been integrated into the Executive Body of the Customs Surveillance Service, will be classified in the Inspectors ' Scale Heads of the Customs Surveillance Service to extinguish, and maintain their right to be integrated in the said Body for ten years in the terms provided for in this article. "

Two. Article 56 of Law 66/1997 is added to Article 56 of Law 66/1997, with the following wording:

" Fourteen. Social security scheme for officials belonging to the Customs Surveillance Service Corps.

Officials belonging to the Customs Surveillance Service Corps are included in the field of application of the Special Social Security Regime of the civil servants of the State, as provided for in the Articles 2 and 3 of Law 29/1975, of 27 June, regulating it, and in Article 2 of the Recast Text of the Law of Passive Classes of the State, approved by Royal Decree-Law 670/1987, of April 30. "

CHAPTER II

Other regulatory standards for public servants ' regime

Section 1. Of Liabilities Rights

Article 49. Amendment of the recast of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of 30 April.

The following articles of the Recast Text of the Law on Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30, are amended.

One. Article 41 shall be worded as follows:

" Article 41. Conditions of entitlement to the pension.

1. The children of the person who is responsible for the liability who are less than twenty-one years old and those who are unfit for work shall be entitled to an orphan's pension before the age or death of the deceased has been met. have the right to free legal assistance.

This right will assist each of the children of the deceased or declared deceased, regardless of whether or not there is a surviving spouse.

2. In cases where the orphan does not carry out a gainful job for an employed or self-employed person or when he or she does so, the income he receives in annual accounts shall be less than 75 per 100 of the minimum inter-branch salary to be fixed in each time, also in annual calculation, may be the beneficiary of the orphan's pension provided that, at the date of death of the deceased, he was under the age of twenty-three and, at that time or before the age of twenty-one, did not survive none of the parents. In this case, the pension shall be extinguished when the holder is twenty-three years old.

However, if the orphan over the age of twenty-one years is unable to work before he is twenty-three years old, he will be entitled to an orphan's pension, on a lifetime basis, provided that he is entitled to the right to free legal assistance.

3. The situation of the incapacitated orphan or greater than twenty-one years shall be reviewed on a regular basis in order to verify the persistence of the aptitude to be the holder of the orphan's pension.

4. For the purposes of this text, the paternal-subsidiary relationship comprises both marriage and non-marital, as well as legal by adoption. "

Two. The provisions of Article 41 (2) of the recast of the Law on Passive Classes of the State shall not apply to those who, on the date of entry into force of this Law, have complied with the maximum age for recognition of the the right to an orphan's pension, in accordance with its regulatory legislation.

Three. Article 49 (4) is worded as follows:

" No amount shall be collected as compensation for the State Passive Classes Scheme or aid or allowance from the Passive Classes budget credit together with the extraordinary pensions caused by the his or her own favour or that of his or her family members, or as a result of the official who has been killed or who has died. '

Four. The 11th additional provision is incorporated with the following wording:

" The regulation contained in Article 41 of this text, with the exception of the provisions of the second subparagraph of paragraph 1, shall apply to the orphan's pensions of State Passive Classes caused by the The legislation in force at 31 December 1984, as well as those under the special war legislation, provided that in one and the other case the age limit determining the status of the recipient of the orphan's pension was equal to the or less than twenty-one years. "

Section 2

Article 50. Amendment of Royal Decree-Law 16/1978 of 7 June on Special Social Security Regime of Officials of the Administration of Justice.

The additional third paragraph, point 1, of Royal Decree-Law 16/1978 of 7 June, shall be read as follows:

" 1. The benefits provided for in Article 10 (a) and (e) of this Royal Decree-Law No 1 shall also be provided to retired persons, widows and orphans of active or retired mutualists, provided that they do not have the right, by themselves, to equivalent health care coverage by means of another regime of the Spanish Social Security System. "

Article 51. Accident and health care insurance for displaced personnel abroad.

Accidents and sickness insurance may be established to cover any contingencies which may be suffered by staff at the service of the General Administration of the State and of the public bodies linked or dependent on it, where the service is provided as posted in its external organisations, provided that such contingencies are not covered, on a compulsory basis, in any scheme of the Social Security System. These insurance will be extended under the same conditions to family members who accompany the staff.

The determination of the specific contingencies that are considered to be included in the scope of the preceding paragraph shall correspond to the holder of the Department or Body.

TITLE IV

Management and Organization rules

CHAPTER I

Management

Section 1 of Financial Management

Article 52. Amendment of the recast text of the General Budget Law, approved by the Royal Legislative Decree 1091/1988 of 23 September.

The following articles of the Recast Text of the General Budget Law, approved by Royal Legislative Decree 1.091/1988, of 23 September, are amended:

One. Article 61 (2) (b) is read as follows:

"(b) Current transfers derived from standards with a range of law and those resulting from the subscription of the conventions referred to in Article 91."

Two. It is proposed to add a new paragraph to Article 61.2 (c) with the following text:

"In addition, INHEALTH may make commitments on expenses from future exercises when arising from the Partnership Agreements with other Public Administrations for the provision of health care."

Three. A paragraph is added to Article 61 (3), with the following wording:

"The credit holds referred to in Article 68.3 of Law 13/1995 of 18 May of Contracts of Public Administrations shall count for the purposes of the limits established by the above percentages."

Four. Article 67 (1) (b) is worded as follows:

" (b) Authorising transfers of appropriations between programmes, including in different functions, corresponding to Services or Bodies of different ministerial departments, provided that they are reorganisations administrative. "

Five. A third subparagraph is added to Article 79 (7), with the following content:

"The percentage referred to in the first subparagraph of paragraph 7 may be increased to a maximum of 10 per 100 of the appropriations provided for in Article 23," Compensation for service ", of the 222A programme, "Citizen security", Section 16, "Ministry of the Interior", and only applicable to the management of the indicated article. "

Six. Chapter II of Title III is worded as follows:

" CHAPTER II

The internal control of the economic and financial management of the autonomous agencies of the State, business public entities, other public entities and state societies

Article 99.

1. The provisions contained in the preceding Chapter shall apply to the intervention of the State's autonomous bodies, which, in addition to the intervention function, shall be subject to permanent financial control, by carrying out audits, evaluations or other control techniques.

The Council of Ministers, on the proposal of the Minister of Economy and Finance and on the initiative of the General Administration of the State Administration, may agree on a reasoned basis on the application of permanent financial control, such as Single control system, in those autonomous bodies where the nature of their activities justifies it.

2. Business Public Entities shall be subject to permanent financial control.

The Council of Ministers may agree, on the proposal of the Minister of Economy and Finance and on the initiative of the General Intervention of the State Administration, that in certain public entities the control Permanent financial assistance shall be replaced by its centralised exercise from the General Intervention of the State Administration itself, in implementation of the annual Plan in which its implementation is included.

3. The Public Authorities, as referred to in the Additional Provisions of the ninth and tenth of the Law of Organization and the Functioning of the General Administration of the State, shall be subject to the system of control of their economic and financial management by of the General Intervention of the State Administration, established in its Regulatory Law, and, failing that, to that established for the business public entities.

4. State commercial companies shall be subject to financial control, exercised centrally by the General Intervention of the State Administration, in execution of the annual plan in which its implementation is included. Such a control system shall be compatible with the audit of annual accounts which, where appropriate, may be required in accordance with the provisions of the legislation in force.

Article 100.

1. For the purposes of this Law, financial control shall be deemed to be exercised on a permanent basis when it is carried out by a Delegated Intervention to the Center, Body or Entity concerned, without prejudice to the actions that They shall be carried out by the central services of the State Administration's own General Intervention.

2. The General Intervention of the State Administration shall carry out annually the audit of the accounts of the Autonomous Bodies, the public entities, the public bodies and the entities to which the provisions relate. Additional ninth and tenth of the Law of Organization and Functioning of the General Administration of the State, foundations of a state public nature and state mercantile societies, in the cases, form and with the scope established in Article 129 of this Law. "

Seven. Article 104 (4) is worded as follows:

" 4. To acquire marketable securities from the State Debt to the secondary market either for their amortisation or for their maintenance in an account of securities opened to the effect by the Treasury, as well as to proceed, under the provisions of the the respective emission or procurement rules, or by mutual agreement with the creditors, to the early repayment, even partial, of the Public Debt or the revision of any of its conditions, where the market situation or other circumstances so advise. "

Eight. A new paragraph 4a is added to Article 104, with the following wording:

" 4 bis. To carry out transactions of simple sale due to maturity or double sales transactions, in any of its modalities, on debt securities of the State in order to facilitate the management of the treasury of the State or the normal development of the State Debt market. "

Nine. Article 118 is worded as follows:

" The income and payments to be made by the State and its autonomous agencies shall be channelled through the account or accounts that are maintained in the Bank of Spain, in the terms that are agreed with the Bank of Spain, in accordance with Article 13 of Law 13/1994 of 1 June 1994 of Autonomy of the Banco de España, or in other credit institutions, in accordance with the terms of Article 119. "

Ten. Article 119 is worded as follows:

" 1. The opening of a State Treasury fund account outside the Bank of Spain will require prior communication to the Directorate General of the Treasury and Financial Policy, with the aim of opening and providing for the use. Following the favourable report of the management centre, which will be evacuated within 30 days of the communication, the route will be issued for the start of the relevant procurement file, which will comply with the provisions of the Law 13/1995, of 18 May, of Contracts of Public Administrations, by negotiated procedure with a minimum of three offers and without the need to require the provision of definitive guarantee.

Awarded, and prior to the formalization of the contract, the Directorate-General of the Treasury and Financial Policy will authorize the opening for a term of three years extendable for three years. The contracts will necessarily contain a clause excluding the right to compensation and respect for the benefit of the public funds established in Article 44 of this Law. It may be agreed that the management costs of the account will be reduced from the interest earned by the account.

2. The Directorate-General of the Treasury and Financial Policy shall order the cancellation or cessation of the accounts referred to in the preceding number where it is established that the reasons for the authorization or the failure to comply with the conditions imposed for use.

3. The Directorate-General of the Treasury and Financial Policy may conclude agreements with the credit institutions to determine the operating system of the accounts in which the funds of the State Administration are located and its autonomous bodies and, in particular, the interest rate to which they shall be paid, the fees payable, where appropriate, the means of payment associated with them and the reporting obligations assumed by the credit institutions. '

Once. Article 120 is worded as follows:

" The Directorate-General of the Treasury and Financial Policy, in relation to the accounts opened in credit institutions referred to in the previous Article, may be obtained from the managing body or the administrative body concerned Credit institution, any data intended to verify compliance with the conditions under which the opening of the account was authorised. '

Twelve. Article 121 is worded as follows:

" Under the conditions established by the Minister of Economy and Finance, the income and payments of the State and its autonomous agencies may be effected by bank transfer, check, cash or any other means of payment, whether or not they are banking. The Minister for Economic Affairs and Finance is also empowered to establish that certain means of payment may be used only for certain income or payments from the State and its Autonomous Bodies. "

Thirteen. Title VI is worded as follows:

" TITLE VI

From Public Accounting

CHAPTER I

General provisions

Item 122.

The State and the entities belonging to the State Public Sector are subject to the obligation to render accounts of the respective operations, whatever their nature, to the Court of Auditors through the General intervention of the State Administration.

Article 123.

1. The General Administration of the State, the Autonomous Bodies regulated in Chapter II of Title III of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State, and the Entities of the System of the Social Security shall form and render its accounts in accordance with the principles and accounting standards set out in the General Plan of Public Accounting and its implementing rules.

2. The business public entities governed by Chapter III of Title III of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State, and the State-owned commercial companies to which the Further provision of the same Law shall form and render their accounts in accordance with the accounting principles and standards set out in the General Accounting Plan in force for the Spanish company and provisions that develop it.

3. The State-owned or publicly owned foundations shall form and render their accounts in accordance with the accounting principles and standards set out in the adaptation of the General Accounting Plan to non-profit and non-profit entities. provisions that develop it.

4. The bodies and entities not listed in the preceding points shall form and render their accounts in accordance with the accounting principles and standards set out in the General Plan of Public Accounting, unless they are present in those bodies and entities with the following characteristics, in which case they shall apply the General Business Accounting Plan:

(a) that its principal activity consists in the production of goods and services intended for sale on the market.

b) that at least 50 per 100 of their income proceeds from the sale on the market of their production.

Article 124.

It is up to the Ministry of Economy and Finance to organize public accounting for the following purposes:

a) Register the execution of the budgets in their different modes.

b) Know the movement and the situation of the Treasury.

c) Reflect the variations, composition and status of the State Heritage.

d) Provide the necessary data for the formation of the General Account of the State, as well as the other accounts, statements and documents to be drawn up or referred to the Court of Auditors.

e) Facilitating data and other records that are accurate for the production of the public sector's economic accounts and the Spanish national accounts.

f) Provide financial and economic information that is necessary for decision-making, both in the political and management order.

Article 125.

The General Intervention of the State Administration is the executive director of public accounting, to which it is responsible:

a) Submit to the decision of the Minister of Economy and Finance the General Plan of Public Accounting, to which the Corporations, agencies and other entities included in the Public Sector will be adapted, according to their characteristics or peculiarities.

b) Promote the exercise of regulatory authority in order to regulate the accountability of entities in the state public sector, and may issue instructions and circulars in this field.

c) Approve partial or special public accounting plans to be drawn up in accordance with the General Plan.

d) Inspect the accounting of the Autonomous Bodies and other entities subject to public accounting.

Article 126.

As the Public Accounting Manager Center corresponds to the General Intervention of the State Administration:

a) Forming the General Account of the State.

b) Prepare accounts to be submitted to the Court of Auditors.

c) Manage the accounting of the General Administration of the State.

d) Centralize the information deduced from the accounts of the Agencies, Entities and agents that make up the Public Sector.

e) Develop the public sector's economic accounts, according to the Spanish system of national accounts.

f) To monitor and promote the activity of the existing accounting offices in all the Departments and Agencies of the State in which the service so advises, and which will be in charge of the officials who legally have attributed this task.

g) To collect all reports and economic-accounting opinions held in Entities that are to be accountable to the Court of Auditors.

Article 127.

1. The holders of the entities and bodies subject to the obligation to be accountable shall be accountable and, in any event:

(a) The authorities and officials responsible for managing the revenue and expenditure, as well as the other operations of the General Administration of the State.

b) The holders of the Social Security System Entities.

(c) The Presidents or Directors of the Autonomous Bodies and of the business public entities and other State public sector entities.

(d) The Presidents of the Board of Directors of State-owned Mercantile Companies.

e) The liquidators of the state commercial companies in the process of liquidation.

(f) The Presidents of the Board of Trustees of the competition foundations or state public ownership.

2. The accounts of the entities and bodies listed in the preceding point are responsible for the accounting information and it is for them to be responsible, within the time limits set for the purpose and duly authorized, to the accounts to be sent to the Court of Accounts, through the General Intervention of the State Administration.

3. They shall also be accountable, in the form that they regulate, for individuals who, by way of exception, administer, collect or preserve funds or securities of the State, without prejudice to the intervention of the respective transactions, as well as the recipients of grants. In the latter case, the accountability shall be used through the fulfilment of the obligation to justify to the grant or grant body governed by Article 81 of this Law.

Article 128.

The accounts referred to in Article 127 (1) shall draw up the annual accounts of their respective institutions within the maximum period of three months from the end of the financial year.

Once the accounts of the entities referred to in points (b), (c) and (f) of Article 127 (1) are made, they shall be made available to the General Intervention of the State Administration, either directly, or through the General Intervention of Social Security in the case of entities belonging to the Social Security System.

Article 129.

1. The General Intervention of the State Administration shall carry out annually the audit of the accounts to be held by the Autonomous Bodies, the public undertakings and the public bodies and the Entities to which the Additional provisions 9 and 10 of Law 6/1997 of 14 April, the Entities of the Social Security System and the Foundations of State competition or public ownership.

2. The audit report shall be issued within a period not exceeding three months from the time the accounts are made available to the auditors. To that end, audited entities, entities or companies shall be required to provide all documentation and information necessary to carry out the audit of accounts.

3. The audit of the accounts of the state commercial companies which are subject to the obligation to be audited, in accordance with the provisions of commercial law, shall be carried out in accordance with the provisions of Law 19/1988 of 12 July 1988. Audit of Accounts.

The General Intervention of the State Administration shall carry out the audit of the accounts to be held by the state commercial companies when they are not subject to the obligation to audit under the mercantile legislation.

Article 130.

1. In compliance with their obligation to be accountable, the accounts shall send their accounts, together with the management report and the audit report corresponding to the previous Article 129, to the General Intervention of the State administration within seven months of the end of the financial year.

State-owned commercial companies and state competition or public ownership foundations will, in addition to the accounts required of them by their specific legislation, yield a report on compliance with the the financial economic obligations assumed by these entities as a result of their membership of the public sector. This report shall be adapted to the content available to the Minister for Economic Affairs and Finance and shall include information on the grants received and the results thereof, as well as the implementation of the programme contracts and their degree of compliance.

2. The General Intervention of the State Administration shall send to the Court of Auditors the documentation referred to in the preceding paragraph within one month of receipt.

3. The Ministry of Economy and Finance shall establish referral procedures by electronic, computer or telematic means of accounts and other documentation to be submitted.

Article 130a.

Public accounting is subject to ordinary or extraordinary verification by officials who are dependent on the General Controller of the State Administration.

Article 131.

1. The Ministry of Economy and Finance will publish the following monthly data in the "Official State Gazette":

a) Treasury movement for budgetary and extra-budgetary operations, and their situation.

b) Of the operations of execution of the State Budget and its modifications.

c) Other than those considered to be of general interest.

2. The General Intervention of the State Administration, on a monthly basis, will send to the Budget Committees of the Congress of Deputies and the Senate information on the implementation of the budgets.

CHAPTER II

From the State General Account

Article 132.

The General Account of the State will be formed with the following documents:

1. General account of the State Public Administrations, which shall be formed by the aggregation or consolidation of the accounts of the entities that form their accounts in accordance with the accounting principles and standards set out in the General Plan of Public accounting and standards of development.

The account of the management of taxes transferred to the Autonomous Communities will also be accompanied by the provisions of Article 20 of Law 14/1996 of 30 December 1996 on the transfer of taxes from the State to the Communities. Autonomous and supplementary tax measures.

2. General account of SOEs, which shall be formed by the aggregation or consolidation of the accounts of the entities that form their accounts in accordance with the accounting principles and standards set out in the General Accounting Plan the Spanish company and provisions that develop it.

3. General account of the state's competition or public ownership foundations, which shall be formed by the aggregation or consolidation of the accounts of the entities forming their accounts in accordance with the principles and rules of accounting collected in the adaptation of the General Accounting Plan to non-profit entities and provisions that develop it.

Article 133.

The content, structure, elaboration rules and criteria for aggregation or consolidation of the General Account of the State will be determined by the Ministry of Economy and Finance, on a proposal of the General Intervention of the State Administration. In any case, you will supply information about:

a) The economic, financial and patrimonial situation of the state public sector.

b) The economic-property results of the financial year.

c) Running and clearing budgets.

Article 134.

Deleted.

Article 135.

Deleted.

Article 136.

1. The General Account of the State of each year shall be formed by the General Intervention of the State Administration and shall be submitted to the Government for referral, before 31 October of the following year to which it relates, to the Court of Auditors.

2. For the purposes set out in this Article, the General Intervention of the State Administration may obtain from the various entities the information it deems necessary to carry out the accounting aggregation or consolidation processes.

The lack of referral of accounts shall not constitute an obstacle to the General Intervention of the State Administration being able to form the General Account of the State with the accounts received.

3. The accounts in which the auditor, in his audit report, would have refused the opinion or issued an opinion with the exception, may be the subject of aggregation or consolidation; this shall be recorded in the explanatory memorandum which accompany the aggregation or consolidation done.

Article 137.

The Court of Auditors, by delegation of the General Courts, shall carry out the examination and verification of the General Account of the State within six months of the date on which it received it. The plenary session, heard by the Prosecutor, will dictate the definitive statement that deserves it to raise it to the Chambers with the appropriate proposal, giving the government a move.

Article 138.

Deleted. "

Fourteen. Article 154 (2) is hereby worded as

:

" 2. Advances shall be repaid before the end of the financial year in which they are satisfied, unless they were granted on account of the final settlement of the participation in the revenue of the State or the Guarantee Fund of the Model Financing, in which case they shall be reimbursed at the same time as the settlement of those mechanisms, in which they shall be listed as the debtor seat. '

Article 53. Amendment of Article 18 of Law 13/1986 of 14 April, of Promotion and General Coordination of Scientific and Technical Research.

The second subparagraph of Article 18 (2) of Law 13/1986 of 14 April, for the Promotion and General Coordination of Scientific and Technical Research, shall be amended as follows:

" Notwithstanding the above paragraph, where the credit generation is intended to affect the endowment of the productivity supplement or the special services rewards referred to in the Article 23 (3) (c) and (d) of Law No 30/1984 of 2 August, as well as of any other performance incentive provided for in Article 15 of the current economic classification of expenditure, shall require a favourable report from the Ministry of Economy and Finance. "

Section 2. Heritage management

Article 54. Disposal of certain buildings and installations of defence and state heritage.

One. The Ministry of Defense is authorized to dispose, with the objective extension and the price agreed by the Government, the factories, factories, land and facilities that, at 1 January 1999, are temporarily transferred to the "National Company Bazán". Military Naval Constructions, Company Anonymous ", to the" Santa Barbara National Company of Military Industries, Company Anonymous ", to the" Company SBB Blindados, Company Anonymous ", and to" Aeronautical Buildings, Company Anonymous ".

Two. Likewise, the Ministry of Economy and Finance is authorized to dispose of the "National Company Santa Barbara de Industrias Militares, Sociedad Anonima", the grounds and buildings of Paracuellos de Jarama belonging to the State Heritage and that, currently owns and manages the Company.

Three. The aforementioned buildings and installations, with all their effects, shall be carried out, subject to the appropriate assessment, in accordance with the provisions of the State Heritage legislation, and without prejudice to the powers conferred on them. The Defense Infrastructure Management, in accordance with its specific legislation.

Four. The factories, factories and facilities referred to in the preceding paragraphs shall continue to affect the interests of the national defence for which they were granted.

Five. The Government, on a proposal from the Ministers of Defense, Industry and Energy and the Economy and Finance Ministers, will dictate how many development or complementary provisions are necessary for the implementation of this precept.

Section 3. Of Public Administrations Contracts

Article 55. Cooperation agreements for the management and financing of buildings for the State Security Forces and Corps.

One. The Autonomous Communities and Local Corporations, with the agreement of their governing bodies, will be able to cooperate with the Ministry of the Interior and in particular with its Autonomous Body, Management of Infrastructure of State Security, through the to subscribe to the appropriate cooperation agreements, in the management and financing of the constructions necessary for the performance of their duties by the State Security Forces and Corps.

Two. Cooperation with the Autonomous Communities and Local Corporations may cover the performance of the following actions, subject to the provisions of the law of public administration contracts, of the following actions: to the concurrent circumstances: drafting of projects, contracting of the construction works of new installations, as well as the execution of works of reforms, repairs, adaptations and transformations that would be necessary in the existing installations.

It will be in any case for the technical services of the corresponding Autonomous Community or Local Entity, the direction of the works that it contracts.

The Ministry of the Interior will, if necessary, give conformity to the drafting of the projects, facilitating the basic requirements of the projects in the light of the function to be carried out and the control and monitoring of the works, having the powers of supervision, approval and inspection of works.

Three. Similarly, the Ministry of the Interior and, where appropriate, the other departments with competence for the matter may cooperate with the Autonomous Communities and Local Corporations, by signing agreements for cooperation in the the terms referred to in the second paragraph of this Article, for the management and financing of infrastructure and actions requiring the fulfilment of their duties on foreign and asylum matters.

Article 56. Amendment of Law 13/1995, of 18 May, of Contracts of Public Administrations.

A paragraph 3 is added to Article 68 of Law 13/1995, of 18 May, of Contracts of Public Administrations, with the following content:

" 3. For the purposes of the winding-up of contracts of a multi-annual nature, with the exception of those carried out under the total price payment method, an additional amount of 10 per 100 of the amount of the award shall be withheld from the the time it is performed. This retention shall apply to the financial year in which the contract for the completion of the work or the following period ends, depending on the time at which the payment is made. "

Section 4. Of the management of local farms

Article 57. The contents of the General Budget of the Local Entities, the enforceability of the payment obligations and the availability of their budgetary appropriations.

One. The current text of Article 147.1 of Law 39/1988 of 28 December, Regulatory of Local Government, is amended, which is worded as follows:

" 1. The General Budget will be joined as annexes:

(a) The investment and financing plans and programmes which, for a period of four years, may be formulated by the Municipalities and other Local Entities with a supramunicial scope.

(b) The annual programmes for the performance, investments and financing of the companies of which the social capital is the sole holder or the majority of the Local Entity.

c) The state of consolidation of the Entity's own budget with that of all the budgets and estimates of its Autonomous Bodies and Companies.

d) The state of forecast of movements and the situation of the comprehensive debt of the details of credit or debt transactions outstanding at the beginning of the financial year, of the new operations planned to be carried out the length of the period and the volume of indebtedness at the end of the financial year, with the distinction of short-term transactions, long-term operations, recurrence of the capital market and made in foreign currency or the like, as well as of the depreciation to be made during the same financial year. "

Two. The current text of Article 154.2 of Law 39/1988, Regulatory of Local Government, is amended, which is worded as follows:

" 2. The Courts, Judges and Administrative Authorities may not issue any implementing laws or provide for the freezing of the rights, funds, securities and assets of the Local Treasury or to require sureties, deposits and Local entities, except in the case of assets not affected by public use or service. '

Three. New wording is given to point (b) of Article 154 (6) of Law 39/1988 of 30 December 1988 on Local Government Amendments, with the following text:

" (b) The granting of the authorizations provided for in Article 54, in accordance with the rules contained in Chapter VII of Title 1 of this Law, in the event that there are initial provisions within Chapter IX of the State of revenue. '

Article 58. Participation of Local Entities in State taxes.

One. The current text of Title II, Chapter III and Title III, Chapter III of Law 39/1988 of 28 December, Regulatory of Local Government, is replaced by the following:

" TITLE II

CHAPTER III

Involvement in State Taxes

Article 112.

1. During the five years 1999-2003 the participation of the municipalities in the State taxes will be determined according to the rules contained in this Law.

2. The final financing of the municipalities for their participation in the State taxes in 1999 is quantified in 895.586 million pesetas.

Article 113.

1. Each year the General Budget of the State shall include the appropriations corresponding to the Participation of the Municipalities in the State Taxation, which shall be determined by application of the following formula:

PTEN = PTE₉₉ × IE

Where:

PTEN = Participation of the Municipalities in the Tax of the State of the Year N.

PTE₉₉ = Participation of the Municipalities in the State Tax of the Year 1999.

IE = Index of evolution prevailing, according to the rules of the following Article 114, determined in accordance with budgetary and economic forecasts.

2. Liquidated the General Budget of the State of each economic year, will proceed to effect the definitive liquidation of the Participation of the Municipalities in the Taxation of the State.

To this end, the formula contained in the preceding number 1 shall apply, using the values applicable to each of the terms of the second member. In order to determine the definitive rate of evolution prevailing for each year, the first value to be fixed in the year following the reference period, with any character, shall be used by the National Statistics Institute for the respective quantities.

Article 114.

In order to determine the rate of evolution referred to in Article 113 (1), the following rules shall be taken into account, which may be revised from the year 2002:

(a) As a general rule, the financing shall be increased in the same terms as the Gross Domestic Product at market prices, in nominal terms, between the year to which the participation relates and the year 1999.

b) In any event, the increase in year-over-year funding will never be lower than the one experienced by the consumer price index, as at 31 December, between the year to which the share is referred and the immediate precedent.

Item 115.

1. The amount of the Municipalities ' Participation in State taxes will be distributed annually among these as provided by the respective General Budget Laws of the State, in accordance with the following rules:

A) The Municipalities of Madrid, Barcelona and the Line of the Conception will be assigned an amount proportional to their participation in the year 1998 on the total to distribute for all the Municipalities.

B) During the five-year period 1999-2003, the Municipalities that have been integrating the Metropolitan Areas of Madrid and Barcelona will continue to perceive, in charge of the global participation of the Municipalities in the taxes of the State, the compensation provided for in Article 114.2 (c) of Law No 33/1987 of 23 December 1987 on the general budget of the State for 1988.

The total amounts and distribution formula for each financial year will be fixed by the respective General Budget Law of the State, as provided for in Article 113 of this Law.

C) The remainder of the Municipalities ' Participation once the amounts corresponding to the preceding paragraphs A) and B have been brought, will be distributed among all the municipalities, except Madrid, Barcelona and the Line of the Conception, according to the following criteria:

(a) 75 per 100 depending on the number of inhabitants of each municipality, according to the population figures approved by the Government, which appear in the last Municipal Register in force, weighted by the following multiplying coefficients according to population strata.

Number of inhabitants	Coefficient
1	Over 500,000	2.80
2
3	From 50,001 to 100,000
4	From 20,001 to 50,000
5	From 10,001 to 20,000
6	From 5,001 to 10,000
7	From 1,001 to 5,000	1.00
8	Not exceeding 1,000	1.00

(b) 14 per 100 depending on the number of inhabitants of the right weighted according to the average tax effort of each municipality obtained in the second financial year preceding that of the General Budget Law of the State corresponding.

For these purposes, the average fiscal effort of each municipality shall mean that for each financial year, the General Budget Laws of the State shall be determined according to the implementation of the taxes by the municipalities. contained in this Law.

(c) 8,5 per 100 depending on the inverse of the collected capacity for each section of the population in the form determined in the General Budget Laws of the State taking into account the available statistics to the effect.

d) The remaining 2.5 per 100 depending on the number of school units in Child Education, Primary, first ESO and Special Cycle in public places where the buildings belong to the municipalities, or in care the conservation and maintenance costs to be borne by them. To this end, the working school units shall be taken into account at the end of the second financial year to which the participation relates.

2. In no case, the municipalities may receive by this distribution, singularly considered, less than the amount they would have received as financing in the last year of the previous five years.

Article 116.

When a municipality, with the use of the financial rules regulated in this Law, could not adequately provide the mandatory municipal public services, the General Budget of the State will be able to establish, with the specification of their destination and distribution, a supplementary allocation, the purpose of which shall be to cover manifest financial inadequacies. '

" TITLE III

CHAPTER III

Involvement in State Taxes

Article 125.

1. During the five-year period 1999-2003 the participation of the provinces in the State taxes will be determined according to the rules contained in this Law.

2. The final definitive financing of the provinces for their participation in the State taxes in 1999 is 493.843 million pesetas.

3. Each year the General Budget of the State shall include the appropriations corresponding to the participation of the provinces in the State taxes, which shall be determined by application of the formula laid down in Article 113 (1).

4. The General Budget of the State of each economic year shall be settled, the final settlement of the participation of the provinces in the taxes of the State shall be carried out.

To this end, the same formula as set out in Article 113 (1) shall apply, using the same rate of development as for the municipalities, in accordance with the rules laid down in Articles 113 and 114.

Article 126.

1. The amount of the participation of the provinces in the State taxes shall be distributed among the same as established by the General Budget Laws of the State on the basis of the following criteria:

A) The number of inhabitants of the respective province or island, according to the last officially approved municipal rolls.

B) The surface.

C) Number of inhabitants of the right of the municipalities under 20,000 inhabitants in relation to the total inhabitants of the province.

D) The inverse of per capita income.

E) Other criteria that are estimated from.

2. In no case shall the provinces and islands be able to perceive by this distribution, singularly considered, a quantity lower than that which they would have received as financing in the last year of the previous five years.

Article 127.

Where a province, with the use of the financial resources covered by this Law, cannot adequately exercise the powers referred to in Article 36 (1) (a), (b), (c) and (d) of the Law 7/1985, of 2 April, regulating the bases of the Local Regime, the General Budget of the State may establish, with specification of its destination and distribution, a supplementary allocation, the purpose of which will be to cover inadequacies Manifest financials. "

Two. In Article 140.3 of Law 39/1988 of 28 December 1988 on the Regulatory of Local Government, the reference to Article 115.a) should be replaced by 'Article 115.1.C.b)'.

Article 59. Local indebtedness.

One. Chapter VII of Title I of Law 39/1988 of 28 December 1988 on Local Government Regulations shall be read as follows:

" CHAPTER VII

Credit operations

Article 49.

In the terms provided for in this Law, the local entities, their autonomous organizations and local capital companies, will be able to arrange credit operations in all their modalities, both in the short and the long term, as well as financial operations for hedging and risk management of the interest rate and exchange rate.

Article 50.

1. For the financing of their investments, as well as for the total or partial replacement of pre-existing operations, the local entities, their autonomous organizations and the local capital companies, may go to the credit public and private, in the long term, in any of its forms.

2. The credit may be used by:

a) Public Debt Issue.

b) Hiring of loans or loans.

c) Any other appeal to public or private credit.

d) Full or partial replacement or conversion of pre-existing operations.

3. The Public Debt of the Local Entities and the securities of equivalent character issued by them shall enjoy the same benefits and conditions as the State-issued Public Debt.

4. In the case of exceptional cases provided for in Articles 158.5 and 174.2 of this Law, the credit may be used only by means of loans or credit agreements with financial institutions.

5. The payment of the obligations arising from the credit operations may be guaranteed in the following form:

A) Dealing with short-term credit operations:

(a) In the case provided for in Article (a) (a) by the affectation of the tax resources which are the subject of the advance, accrued in the financial year, up to the maximum limit of advance or advances granted.

b) In the loan or credit operations agreed by autonomous organizations and commercial companies of full local capital, with guarantees granted by the corresponding Corporation. Where social participation is held by various Local Entities, the endorsement shall be limited, for each participant, to its share of participation in the share capital.

c) With the effect of revenue from special contributions, rates and public prices.

B) Dealing with long-term credit operations:

(a) With the constitution of collateral on property assets.

b) With the instrument provided for in paragraph (b) of the preceding letter A.

c) With the effect of income from special contributions, rates and public prices, provided that there is a direct relationship between these resources and the expenditure to be financed by the credit operation.

d) in the case of investments co-financed with funds from the European Union or with contributions from any public administration, with the capital grant itself, provided that there is a direct link between the the expenditure financed by the credit operation.

6. Local Corporations may, when they consider it appropriate to their interests and for the purpose of facilitating the performance of works and the provision of services within their competence, grant their approval to credit operations, whatever their nature and always individually for each operation, which have people or entities with whom they engage in works or services, or who exploit concessions that they have to revert to the respective entity.

7. Local Corporations may also grant endorsements to commercial companies engaged by persons or private entities, in which they have a share of participation in the share capital of not less than 30 per 100.

The endorsement may not guarantee a percentage of the credit higher than that of its participation in the company.

8. The operations referred to in the preceding two paragraphs shall be subject to prior audit and the amount of the guaranteed loan shall not exceed the amount of direct financing provided by means of credit for the work or service. by the Entity itself.

Article 51.

The concertation of any of the credit modalities provided for in this Law, except as provided for in Article 130, will require the Corporation or the corresponding entity to have the approved budget for the exercise in progress, which must be justified at the time of signing the relevant contract, policy or commercial document in which the transaction is supported, to the relevant financial institution and to the public purse Intervene or formalize the document.

Exceptionally, when the situation of the extension of the Budget occurs, the following modalities of credit operations may be arranged:

(a) Treasury Operations within the limits set by the Law, provided that the agreements are reimbursed and that such an end is justified in the manner specified in the first paragraph of this Article.

(b) Long-term credit operations for the financing of investments directly linked to credit changes dealt with in the manner provided for in Article 158 (1), (2), (3) and (6).

Item 52.

To meet cash-flow needs, Local Entities may arrange short-term credit operations, which do not exceed one year, provided that they do not exceed 30 per 100 of their settled income. for current operations in the preceding financial year, unless the operation is to be carried out in the first half of the year without the liquidation of the budget for such financial year, in which case the liquidation shall be taken into account of the financial year before the latter. For these purposes, short-term credit operations shall be considered, inter alia, as follows:

(a) advances to be made by financial institutions, with or without the intermediary of the management bodies, to account for the collection of taxes on taxes accrued in each financial year and settled through a register or registration.

(b) Loans and loans granted by financial institutions to cover transitional Treasury securities.

(c) Time-to-term debt issues not exceeding one year.

Article 53.

1. In the conciliation or amendment of any kind of credit operations with financial institutions of any kind, the activity of which is subject to rules of private law, linked to the management of the budget in the form provided for in the Section 1 of Chapter 1 of Title VI of this Law 39/1988 of 28 December 1988 shall apply the provisions of Article 3 (k), paragraph 1, of Law 13/1995, of 18 May, of Contracts of Public Administrations.

In case there are no budgetary forecasts for this purpose, Article 9 of the aforementioned Law on Public Administration Contracts will apply, in any case, unless the appropriate adaptation of the Budget or its implementing bases, as a precondition for the viability of the commitments entered into in order to subscribe to the corresponding credit operation. Such modification shall be made by agreement of the Corporation's plenary, in any case.

2. The consultation or modification of any operations must be agreed upon prior to the intervention, in which the capacity of the Local Entity will be analyzed, in particular, in order to cope with the obligations of the local authorities. derived for the same.

The Presidents of the Local Corporations may agree to the long-term credit operations provided for in the Budget, the amount of which, within each financial year, does not exceed 10 per 100 of its resources. (a) settled in the previous financial year. The coordination of short-term credit operations shall correspond to the amount of the cumulative amount of the outstanding operations of this type, including the new transaction, not exceeding 15 per 100 of the current resources settled in the previous exercise.

Once these limits are exceeded, the approval will correspond to the Local Corporation's plenary session.

Article 54.

1. No new long-term credit operations may be concluded, including transactions that modify contractual terms or add additional collateral with or without third-party intermediation, or grant collateral, or replace transactions (i) credit agreements previously agreed by the local authorities, their autonomous bodies and commercial companies of full local capital without prior authorization from the competent bodies of the Ministry of Economy and Finance; or Case of transactions with financial institutions resident in Spain in currency national or equivalent, of the Autonomous Community, to which the local authority belongs which it has assigned in its Statute competence in the field, where the financial statements which reflect the liquidation of the budgets, the current results and the results of the ordinary activity of the last financial year, negative net savings are deducted.

For these purposes, net savings of the Local Entities and their autonomous administrative bodies shall mean the difference between the rights settled by chapters one to five, inclusive, of the state of (a) income, and of the obligations recognised by Chapters one, two and four of the statement of expenditure, which shall be reduced by the amount of a theoretical annuity for the depreciation of the planned operation and each of the loans and loans of its own; and endorsed to third parties to be reimbursed.

The amount of the theoretical amortisation annuity, of each of the agreed long-term loans and of the outstanding loans by the Corporation to be repaid, as well as that of the planned operation, will be determined in all case, in constant terms, including interest and the annual amortization fee, whatever the mode and conditions of each transaction.

It is considered net savings in the autonomous organizations of commercial, industrial, financial or analogous character the current results of the exercise and, in the local mercantile societies, the results of the ordinary activity, excluding interest on loans or borrowings, in both cases, and under a theoretical amortisation annuity, as defined in the preceding paragraph, also in both cases.

Not included in the calculation of theoretical annuities, credit operations secured by mortgages on real estate, in proportion to the portion of the loan affected by such collateral.

If the object of the activity of the Autonomous Body or local market company is the construction of houses, the calculation of the net savings will be obtained by taking the average of the last two years.

When net saving is a negative sign, the Plenum of the respective Corporation must approve a plan of financial consolidation to be carried out within a period of not more than three years, in which management measures, taxes, Financial and budgetary resources allowing at least to adjust to zero the negative net savings of the entity, autonomous body or commercial company. Such a plan shall be submitted in conjunction with the application for the relevant authorisation.

2. They shall require the approval of the bodies referred to in paragraph 1 above, the long-term credit operations of any nature including the risk deducted from the collateral, where the total amount of the capital of the operations of the In the short and long term, credit in the short and long term exceeds 110 per 100 of the current income settled or accrued in the immediately preceding financial year or, failing that, in the preceding period when the calculation is made in the first of the year and the budget for that year has not been settled, according to the figures deducted from the consolidated accounting statements that make up the General Budget of the Corporation.

3. The presentation of the financial consolidation plan referred to in paragraph 1 above shall not be required in the case of the authorisation of credit operations which are intended to replace long-term credit operations. in the form provided for in the Act, in order to reduce the financial burden or the risk of such operations, in relation to the obligations arising from those due.

4. By way of derogation from paragraphs 1 and 2 above, the Local Entities of more than 200,000 inhabitants may choose to replace the authorisations in them prescribed by the presentation of a budgetary consolidation scenario, for their approval by the competent body.

The budgetary consolidation scenario will contain the commitment on the part of the local entity, approved by its plenary, of the ceiling of the non-financial deficit, and the maximum amount of indebtedness for each of the three The following exercises.

The body responsible for approving the budgetary consolidation scenario will be the one to whom the authorization of the debt operations corresponds, after the Ministry of Economy and Finance has submitted a report in the event that the competence of the Autonomous Community. In the event that the budgetary consolidation scenario contains some operation of those listed in paragraph 5 of this Article, the authorisation shall be the responsibility of the Ministry of Economic Affairs and Finance, subject to the report, if appropriate, of the Community. Autonomous with competence in matter.

5. In any event, they shall require the authorization of the Ministry of Economy and Finance for short-term and long-term credit operations, the granting of guarantees, and other operations which modify the contractual conditions or add guarantees. additional, with or without third-party intermediation, in the following cases:

(a) Those that are formalized abroad or with non-resident financial institutions in Spain, whatever the currency that serves as the capital determination of the projected transaction, including transfers to entities non-resident financial units, which have resident entities, in loans granted to Local Entities, self-employed bodies, and fully local business companies.

(b) Those that are implemented by debt issues or any other form of appeal to the public credit, without prejudice to the provisions of Law 24/1988 of 28 July of the Securities Market.

6. In cases where, in accordance with the rules laid down in this Article, authorization is required to conclude the debt transaction, the expenditure commitments relating to such an operation may not be established in a firm manner, until such time as has the appropriate authority.

7. For the granting of the authorization of the operations referred to in the preceding paragraphs, the economic situation of the Entity, the Autonomous Body or the local market company petitioners shall be treated, deducted at least from the analyses and the accounting information referred to in Article 54 (1), including the calculation of the remainder of the Treasury, the State of anticipation of the movements and the debt situation and, in addition, the time limit for the repayment of the transaction, to the the future economic profitability of the investment to be made and the other conditions of any kind which take credit to arrange or modify.

8. The competent bodies of the Ministry of Economic Affairs and Finance shall be aware of the credit operations authorized by the Autonomous Communities and of those which do not require authorization in the manner in which they are regulated. set.

9. The General Budget Laws of the State may, on an annual basis, set limits on access to the credit of the Local Entities when circumstances are given that may be advisable for such a measure for reasons of general economic policy.

Article 55.

The autonomous agencies and local commercial companies will require the prior authorization of the Plenum of the Corporation and report of the Intervention for the concertation of long-term credit operations.

Article 56.

1. The Secretariat of State of Finance shall maintain a risk-based facility providing information on the various operations of credit agreements by local authorities and the financial burdens they entail. The banks, savings banks and other financial institutions, as well as the various public administrations, shall forward the necessary data to that end, which shall be publicly available in the form specified by them.

For such purposes, the necessary measures will be arbitrated so that within twelve months it will be transferred by the Local Credit Bank, all the existing information in the public database managed by that to date. of the corresponding transfer.

2. The Bank of Spain shall cooperate with the competent bodies of the Secretariat of State of Finance in order to provide the information received through its Central Risk Information Service, established pursuant to Article 16 of the Decree-Law 18/1962, of Nationalization and Reorganization of the Bank of Spain, on the indebtedness of the Local Corporations in the form and with the scope and periodicity to be established.

3. Independently of the foregoing, the competent bodies of the Secretariat of State of Finance may require the Banco de España to obtain other specific data relating to the indebtedness of the Local Corporations with financial institutions. declare to the Central Risk Information Service on the terms to be regulated.

4. Likewise, the Local Corporations shall inform the competent bodies of the Secretariat of State of Finance of the rest of their indebtedness and financial burdens, in the form and with the scope, content and periodicity, which they regulate set. "

Two. New wording is given to the second paragraph of Article 130 (2) of Law 39/1988, of 28 December, on the Regulatory of Local Farms, with the following text:

" The operations referred to in the preceding paragraph shall be cancelled before the end of each financial year, they shall not entail any financial burden on the members and shall not be taken into account for the purposes of the limits. provided for in Articles 52, 53 and 54 of this Law. "

CHAPTER II

Of the organization and procedure

Section 1-Adaptation of the Autonomous Bodies and the other Entities of Public Law to Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State

Article 60. Adaptation of Autonomous Bodies of a commercial, industrial, financial or similar nature to Law 6/1997 of 14 April.

One. The autonomous organizations of a commercial, industrial, financial or analogous nature, which are listed below, have the status of autonomous organizations as provided for in Article 43.1.a of Law 6/1997 of 14 April of the Organization and Operation of the General Administration of the State, and are attached to the following Departments:

Ministry of Agriculture, Fisheries and Food: State Agrarian Insurance Entity, Fund for Regulation and Organization of the Market for Fish and Marine Crops, Spanish Agricultural Guarantee Fund.

Ministry of Defense: Military Service of Construction and Institute for Housing of the Armed Forces.

Ministry of Education and Culture: National Institute of Performing Arts and Music.

Ministry of Economy and Finance: Institute of Tourism of Spain and Ministerial Mobile Park.

Ministry of Development: Center for Studies and Experimentation of Public Works, National Center for Geographic Information and Spanish Metrology Center.

Ministry of the Interior: Work and Penitentiary Benefits.

Ministry of the Environment: Machinery Park; Hydrographic Confederations of the Duero, Ebro, Southern Spain, Guadalquivir, Guadiana, Júcar, Segura, Northern Spain, Tajo; Commonwealth of the Taibilla Channels.

Ministry of the Presidency: Official State Gazette.

Ministry of Labour and Social Affairs: Youth Institute.

Two. The aforementioned bodies are governed by Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State, by its rules of creation in which it does not object to the aforementioned Law; by Law 30/1992, of November 26, Legal status of public administrations and the Common Administrative Procedure, and other implementing provisions to the Autonomous Bodies of the General Administration of the State.

Three. The staff and assets arrangements shall be as laid down in Articles 47 and 48 of Law 6/1997, and the economic resources of the abovementioned bodies may come from any of the sources referred to in Article 65 (1). of that Law, as well as the revenue derived from its operations.

However, the Institute for Housing of the Armed Forces will continue with the patrimonial regime established in Article 78 of Law 42/1994, of December 30, of Fiscal, Administrative and Social Order Measures.

Four. The contracting arrangements shall be as laid down in Article 49 of that Law No 6/1997 and shall apply to them for the autonomous bodies of commercial, industrial, financial or similar nature, in accordance with Article 3.1.f of Law 13/1995, May 18, for Public Administration Contracts.

Five. The budgetary, economic-financial, accounting, intervention and financial control arrangements shall be established for the autonomous bodies in the General Budget Law and other provisions in force on these matters.

However, as long as the amendment of the Royal Decree of Law No 1091/1988 of 23 December, approving the recast text of the General Budget Law, is carried out, the aforementioned autonomous bodies will be governed by the relevant matters, by the provisions of the recast text of the General Budget Law applicable to autonomous trade, industrial, financial or similar bodies.

Article 61. Adaptation of Public Research Bodies to Law 6/1997 of 14 April.

One. The Public Research Bodies referred to in Article 13 of Law 13/1986 of 14 April, for the Promotion and General Coordination of Scientific and Technical Research, as well as the National Institute of Agricultural Research and Technology Food and the Institute of Health "Carlos III", will adopt the configuration of autonomous organism, established in article 43.1.a) of Law 6/1997, of April 14, with the following peculiarities:

(a) Personnel belonging to these bodies shall continue to be of official or employment status on the same terms as those established for the General Administration of the State, but in the respective Statutes establish, within the framework of Law 30/1984 and other legislation of legal status in the field of public service, the precise characteristics in terms of access, position, career, promotion and mobility of staff. The staff referred to in Article 17 of Law 13/1986 of 14 April of 14 April may be employed on a labour basis.

(b) Your economic resources may be derived from any of the matters referred to in Article 65 (1) of Law 6/1997, as well as the income derived from its operations.

(c) The budgetary, economic, financial, accounting, intervention and financial control arrangements shall be established for the autonomous bodies in the General Budget Law and other provisions in force on these materials.

However, as a result of the amendment of the Royal Decree of Law No 1091/1988 of 23 December, approving the Recast Text of the General Budget Law, in which the The following are the provisions of the General Law of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Union Budget applicable to autonomous trade, industrial, financial or similar bodies, with the specifications contained in Article 18 of Law 13/1986 of 14 April.

Two. The Government, on the initiative of the respective ministries of association and joint proposal of the Ministers of Public Administrations and of Economy and Finance, will approve the Statutes of each of the Public Research Bodies in the a one-year period from the entry into force of this Law.

Article 62. Adaptation of the General Mutuality of Civil Servants of the State, the Social Institute of the Armed Forces, and the General Judicial Mutuality to Law 6/1997, of April 14.

To the General Mutuality of Civil Servants of the State, to the Social Institute of the Armed Forces and to the General Judicial Mutuality, the provisions of Law 6/1997, of 14 April, of the Organization and the Operation of the General Administration of the State, relating to the autonomous bodies, except as provided in the following paragraph.

The economic and financial, patrimonial, budgetary and accounting arrangements, as well as the arrangements for the provision of healthcare and pharmaceutical services, will be established by their legislation. specifies, by means of the General Budget Law in matters that are applicable and supplanted by the Law on the Organization and the Functioning of the General Administration of the State.

The Government is authorized to, within one year of the entry into force of this Law, proceed to the elaboration of Recast Texts that will regulate, clarify and harmonize Law 29/1975, of June 27, Social Security of Civil Servants of the State, Law 28/1975, of 27 June, on Social Security of the Armed Forces and Royal Decree-Law 16/1978 of 7 July, which regulates the Special Regime of Social Security of the officials of the Administration of Justice, and their subsequent amendments, with the provisions that have been affected by the scope of the Administrative Mutualism contained in rules with a range of Law.

Article 63. Adaptation of the Board of Directors of National Heritage to Law 6/1997, of April 14.

The Board of Directors of the National Heritage will be governed by the provisions of Law 6/1997 of April 14, applicable to the autonomous organizations, without prejudice to the existing specialties established in Law 23/1982, On 16 June, the National Heritage regulator, and in the additional 17th of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, in all matters relating to the legal regime of its assets and rights, to the Management of the Royal Patronates and the recruitment and staff arrangements.

Article 64. Adaptation of the public body Spanish airports and air navigation to Law 6/1997 of 14 April.

One. The public authorities of Spain and Air Navigation shall adopt the configuration of the Enterprise Public Entity as provided for in Article 43 (1) (b) of Law 6/1997 and shall be governed by the provisions of that Law and the provided in this article.

Two. The management of its own assets will be carried out in accordance with the specific legislation of Spanish Airports and Air Navigation.

Three. The economic resources of the Entity may come from any of the sources referred to in Article 65 (1) of Law 6/1997.

Four. The budgetary, economic, financial, accounting, intervention and financial control arrangements shall be as provided for in its Law of Creation until the General Budget Law determines the conditions applicable in these matters to the Public Entities. Business.

Article 65. Adaptation of the Railway Infrastructure Manager to Law 6/1997 of 14 April.

One. For the purposes of the provisions of the third transitional provision of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State, the Public Ente Public Infrastructure Manager will adopt the configuration of the business public entity as provided for in Article 43 (1) (b) of Law 6/1997 and shall be governed by the provisions of that Law and the provisions of this Article.

Two. The business public entity shall have official staff, in accordance with its Law of Creation and its Statutes, in addition to the corresponding workforce.

Three. The management of its own assets shall be carried out in accordance with the specific legislation of the Railway Infrastructure Manager.

Four. The procurement shall be governed by the Law on Contracts of Public Administrations or by the rules of private law, with the specifications contained in its Law of Creation.

Five. The economic resources of the business public entity may come from any of the sources referred to in Article 65 (1) of Law 6/1997.

Six. The budgetary, economic, financial, accounting, intervention and financial control arrangements shall be as provided for in its Law of Creation until the General Budget Law determines the arrangements applicable to public entities in these matters. business.

Article 66. Adaptation of the Management of the Sector of Naval Construction to Law 6/1997, of April 14.

One. The Management of the Shipbuilding Sector shall adopt the configuration of the business public entity, as provided for in Article 43 (1) (b) of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State. The Management is assigned to the Ministry of Industry and Energy through the Secretariat of State of Industry and Energy, and will be governed by Law 6/1997, the provisions of this article and the laws and general provisions of application.

Two. For the purposes of Article 7 (3) (c) of Law 27/1984 of 26 July 1984 on Reconversion and Reindustrialisation, in conjunction with paragraph 2 of the third transitional provision of Law 6/1997 of 14 April 1997, the Management of the Sector of the Shipbuilding will have the same bonuses of the quota of the Tax on Societies than the Societies of Reconversion.

Three. The Government, by means of Royal Decree, will proceed within six months from the entry into force of this law, to the approval of the Statute of the Management of the Sector of the Naval Construction, in which the specifications will be contained established in Article 62 of Law 6/1997 of 14 April.

Four. Fully satisfied, the Management will be extinguished by Royal Decree agreed upon in the Council of Ministers on a joint proposal of the Ministers of Public Administrations and of Economy and Finance, and at the initiative of the Minister of in any case, according to the same.

Article 67. Adaptation of the Liquidator Commission of Insurance Entities to Law 6/1997 of 14 April.

One. Article 29 of Law 30/1995 of 8 November 1995 on the Management and Supervision of Private Insurance is worded as follows:

" Article 29. Nature and membership

1. The Liquidator Commission of Insurance Entities is an autonomous body of the General Administration of the State of those provided for in Article 43 (1) (a) of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State. It has its own legal personality and full capacity to act for the performance of its functions. It has its own assets and assets.

2. The Liquidator Commission of Insurance Entities is linked to the General Administration of the State through the Ministry of Economy and Finance, which will exercise control of the Commission's effectiveness through the Directorate General of Insurance, without prejudice to the provisions of the General Budget Law. '

Two. Article 30 of Law 30/1995 of 8 November 1995 on the Management and Supervision of Private Insurance is worded as follows:

" Article 30. Legal regime.

1. The Liquidator Commission of Insurance Entities is governed by the specific provisions on it contained in this Law, by Law 6/1997, of April 14, and supplementary provisions. As to the exercise of its liquidating activity and its functions in the constrict processes it shall be governed by the special rules on those matters contained in this Law, in its regulatory development and by the private legal system.

2. The budgetary, economic, financial, accounting, intervention and financial control arrangements shall be established for the autonomous bodies in the General Budget Law, but the revenue and expenditure arising from the financial year of the financial year liquidator activity and its functions in the conformed processes will not be integrated into its budget.

3. It shall be subject to the system of public accounting of the autonomous bodies, without prejudice to the adaptation of its accounting plan to its specific tasks.

4. Article 52 of Law 6/1997, of 14 April, shall apply to it in all matters relating to the acts and resolutions of the autonomous body, but shall be excluded from Law No 30/1992 of 26 November 1992 on the legal system of administrations Public and of the Common Administrative Procedure and other rules of administrative law in all proceedings arising out of its liquidating and congrating functions, which shall be subject to the private legal order and the ordinary jurisdiction, In these cases, it is necessary to make a prior complaint in order to sue the Commission.

5. Its contracting regime as an autonomous body shall be subject to the provisions of Article 49 of Law 6/1997 of 14 April. However, in all matters relating to the hiring of personal and material resources related to the performance of its liquidating and congrating functions, the Law on Contracts of Public Administrations shall not apply to it, although they must comply with the principles of advertising and competition, unless the nature of the operation to be carried out is incompatible with these principles.

6. The appointment of the Chairman and the members of the Board of Directors shall be governed by the provisions of Article 32 of this Law. The rest of the staff shall be governed by the provisions of Article 47 of Law 6/1997 of 14 April.

7. Article 48 of Law 6/1997 of 14 April 1997 on the acquisition, administration, taxation and disposal of movable or immovable property which is awarded to it in payment of its claims in the approved settlement plans or in the the procedures in hand, the mere agreement of its Board of Directors is sufficient. Such assets and the eventual proceeds of their disposal shall be regarded as own resources within the meaning of Article 34.1.b) of this Law.

The other own property of the Commission shall be incorporated into the State's Heritage where it is unnecessary. The declaration of innecessity shall be made by the Board of Directors of the Commission and approved by the Directorate-General for Insurance.

State Heritage assets that may be attached to the Commission shall retain their original legal status.

The Commission will form and keep up to date its inventory of property and rights, except those of a fungible nature, which will be approved by the Board of Directors. The inventory of real estate as well as its corrections with reference to 31 December of each year shall be sent to the Ministry of Economic Affairs and Finance. '

Three. The labor personnel at the service of the Liquidating Commission of Insurance Entities who, at the entry into force of this Law, are occupying jobs that in the corresponding relationship are classified as own of officials, will maintain their contractual status, under the conditions of the extinguishing, without prejudice to their expectations of vocational training.

Article 68. Adaptation of the Youth Council of Spain to Law 6/1997 of 14 April.

One. The Youth Council of Spain will be governed by its specific regulations, contained in Law 18/1983, of 16 November, of the creation of the Autonomous Body of the Youth Council of Spain, in terms of purposes and functions, constitution and functioning of its representative bodies and other precise aspects to make its special autonomy in respect of the General Administration of the State fully effective, in accordance with the provisions of the Additional Disposition, paragraph 2, of the Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State.

Two. As regards the staff, property, recruitment and budgeting arrangements, the Spanish Youth Council will be applicable to the legal regime of the Autonomous Bodies established by Law 6/1997.

Three. The employment staff of the Youth Council of Spain, who, at the entry into force of this Law, are occupying jobs which in the corresponding relationship are classified as own of officials, will maintain their situation contract, under the conditions of the extinguishing, without prejudice to their expectations of vocational training.

Article 69. Amendment of the Additional Disposition 10th of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State.

Paragraph 1 of the Additional Provision Tenth of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State is worded as follows:

" 1. The National Securities Market Commission, the Nuclear Security Council, the Public Ente RTVE, the Untransferred Universities, the Data Protection Agency, the Spanish Foreign Trade Institute (ICEX), the Special Zone Consortium Canary Islands, the National Energy Commission and the Telecommunications Market Commission will be governed by their legislation specifically and in a way that is specifically covered by this law.

The Government and the General Administration of the State shall exercise in respect of such bodies the powers that the regulations of each of them assign to them, in their case, with strict respect to their corresponding fields of autonomy. "

Article 70. Adaptation of the National Body of Lotteries and State Gambling to Law 6/1997 of 14 April.

One. The National Agency for Lotteries and Gambling (ONLAE) is a public enterprise entity, attached to the Ministry of Economy and Finance, through the Secretariat, which is governed by the laws and general provisions that apply to it. and by the provisions of Chapter III of Title III of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

Two. The budgetary, economic-financial, accounting, intervention and control arrangements of the ONLAE shall be that laid down in the General Budget Law and other provisions in force on these matters. As a result of the amendment of the Royal Legislative Decree 1091/1988 of 23 December, approving the recast text of the General Budget Law, the ONLAE will be governed by the provisions of the text applicable to the organizations. Autonomous commercial, industrial, financial or analogue.

Three. The contracting regime of the ONLAE shall be governed by the provisions of the Law on Public Administration Contracts.

The contracts directly related to the industrial activity of the ONLAE are excepted from the provisions of the previous paragraph; the supply of tickets for games and National Lottery tickets that are awarded to the National Currency and Timbre Factory; and service contracts with commercial companies in which the majority participates, provided that the successful tenderer fulfils an economic function directly related to the activity of the Agency.

Four. The staff of the ONLAE shall be maintained with the status of work staff or official, who currently holds.

Five. By Royal Decree on the proposal of the Ministry of Economy and Finance, which will respect the acquired rights, will proceed to elaborate a new General Instruction of Lotteries and Games of the State that will establish the configuration of the competition games state; regulation of the distribution of the commercial network; and regulatory regulation on the selection, classification, operation, transfer, transmission and suspension of points of sale. It shall also establish that the ownership of a point of sale constitutes its holder, for as long as it is expressly determined, in a regulatory situation of a concessional nature which entitles it to or requires the commercial management of all or some of the State's games; and the cases in which the ONLAE, in compliance with the acquired rights, can revoke the ownership of a point of sale, after hearing the person concerned, when the annual volume of the sale is not yet reached sales during the period to be determined, on the basis of average sales per inhabitant, zone and year the game in question and the population or area census where the point of sale is located.

Six. The legal assistance of the National Lotteries and Gambling Agency shall be the responsibility of the State Legal Service.

Article 71. Adaptation of the Autonomous Agency Management of Infrastructure of Defense to Law 6/1997, of April 14.

One. The autonomous administrative agency Management of Infrastructure of the Defense that, as of the entry into force of this Law, will be renamed Management of Infrastructure and Equipment of the Defense, is an autonomous agency of those previewed in Article 43 (1) (a) of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State, for which it shall be governed in all the provisions of this Law.

The autonomous body has its own legal personality and independent of that of the State, full capacity to act for the fulfillment of its functions, and its own patrimony. It will depend on the Ministry of Defense and its duration will be unlimited.

Two. The following are the functions of the Defense Infrastructure and Equipment Management:

a) The administration and disposition of your own assets.

b) The acquisition of infrastructure, weapons and equipment for use by the Armed Forces.

(c) The disposal of movable and immovable property which is placed at its disposal by the Ministry of Defence for administration and provision for consideration.

d) Develop the defense guidelines on heritage by contributing to the elaboration and implementation of the Armed Forces ' infrastructure plans. It will also be able to propose modifications to the urban plans by collaborating with the Ayuntamas in urban planning, so that they will coordinate with the Armed Forces ' infrastructure plans.

Three. The Management, in accordance with the procedure that is determined to be regulated, will be able to send funds to the State to meet the operational needs of the Armed Forces, through the timely generation of credit in the budget of the Ministry of Defense.

Four. The governing bodies of the autonomous body are the Governing Council and the President:

a) The Rector Board is the top collegiate management body. It shall be composed of the President and a minimum of five Directors. The Director-General for Economic Affairs, the Director-General of Armament and Material and the Director-General of Infrastructure of the Ministry of Defence, the Director-General of State Heritage and the Director-General of the Ministry of Defence, will be members. Budgets of the Ministry of Economy and Finance. All other vowels up to a maximum of ten will be appointed and terminated by the Minister of Defence.

(b) The President shall be the Secretary of State of Defence and shall be responsible for the legal representation, presiding over the Governing Board and the management of the autonomous body, as well as the exercise of the powers conferred on him. personnel issues to you with specific legislation. The President of the autonomous body shall be responsible for the provision of the posts. This is without prejudice to the deconcentration regime and the delegation of powers laid down in the Statute.

Five. Contracts and agreements relating to the administration and provision for consideration of goods which have been made available by the Ministry of Defence shall be governed by the provisions of the following paragraphs and, failing that, by the forecasts contained in the State Heritage Act.

Conventions or contracts relating to the goods referred to in the autonomous body are subject to the principle of freedom of covenants provided that they are not contrary to the law, to the public interest, or to the principles of good administration. These may include clauses and stipulations allowing the participation of the autonomous body in the value increases achieved by the purchasers or the transferee of those resources and, in particular, in the capital gains which are generate as a result of the urban action.

The Minister of Defense holds the power for the declaration of disaffection and alienation of all affected goods to the Ministry of Defense.

The usual disposal procedure will be that of the public auction. However, the Minister of Defence, who may delegate to the Governing Council or the President of the autonomous body, is empowered to directly dispose of the goods in accordance with the provisions of the Statute of the Autonomous Body. In such cases, the corresponding operations shall be approved by the Council of Ministers when the value of the goods exceeds the amount determined in Article 63 of the State Heritage Act.

Six. The real estate affected to the Ministry of Defense, declared its unnecessariness and availability, will be affected by the Minister of Defense, and made available to the autonomous agency, which will proceed to the physical and legal purification of the the property that it intends to dispose of, exercising the powers of investigation, dislinde and regularization registration, in accordance with the provisions of the State Heritage Law and other applicable rules, being competent to dictate the corresponding resolutions which will exhaust the administrative route. Such competition shall also be extended to any action taken on its own initiative or at the request of the persons concerned, in the light of the rights which may arise from the disaffection of the end for which the goods have been expropriated. or donated.

This provision shall not prejudice the possible rights of third parties on such assets, which shall be exercised before the autonomous body, which shall be subrogated to all the effects on the rights and obligations of third parties. corresponded to the State.

The disposal of these real estate by the autonomous body will be communicated prior to the Ministry of Economy and Finance, which may decide to affect them to any other service of the State Administration or its Public bodies, after budgetary compensation in favour of the autonomous body, for the value of the property valuation.

Seven. The resources of the autonomous body shall be integrated by:

a) The assets and values that constitute your heritage.

b) Products, rents and increases in their assets.

c) The movable and immovable property assigned by the Ministry of Defense, including those made available to it.

d) The ordinary and extraordinary income earned in the exercise of their activities.

e) The grants that could be included in the General Budget of the State for the Autonomous Body.

(f) Grants, transfers, donations, legacies and other contributions which are granted in favour of them from specific funds of the European Union, the North Atlantic Treaty Organisation, the European Union Western, and other national and international agencies and public administrations, of public entities, as well as individuals.

g) Any other resources not provided for in the preceding paragraphs may be covered by law, convention, donation or any other legally established procedure.

Eight. The personnel currently serving in the Defense Infrastructure Management will continue, with the same rights and obligations, in the new autonomous agency, as long as the new catalog and relationship of the jobs. The military personnel assigned to the autonomous body shall enjoy the same rights and obligations as the rest of the personnel assigned to the Ministry of Defense.

Nine. Within three months the publication of the Statutes of the Autonomous Body and the new catalogue and list of posts of the Autonomous Body shall be published.

Ten. The Defense Infrastructure and Equipment Management is subrogated to the rights and obligations, contracts and agreements contracted by the Defense Infrastructure Management.

Once. The Council of Ministers and the Minister of Defence are hereby authorised to make the necessary arrangements for the development and implementation of the provisions of this Article in the field of their respective powers.

Article 72. Adaptation of the Center for Industrial Technological Development and the Institute for the Diversification and Saving of Energy to Law 6/1997, of April 14.

One. The institutions governed by public law Centre for the Development of Industrial Technology (CDTI) and the Institute for the Diversification and Saving of Energy (IDAE) shall adopt the configuration of Business Public Entity as provided for in point (b) of the Article 43 (1) of Law 6/1997, of 14 April, and shall be governed by the Law and the other laws and general provisions applicable to them.

Two. However, the hiring of these Business Entities will be in accordance with the principles of advertising and competition, developing under private law, without the application of the provisions of Law 13/1995, of 18 of May, except in the contracts referred to in Article 2 of the General Administration, shall be subject to the provisions of the Law contained in that provision.

Article 73. Adaptation of the Instituto de Astrofísica de Canarias to Law 6/1997 of 14 April.

One. The Instituto de Astrofísica de Canarias will be governed by the provisions contained in Royal Decree-Law 7/1982 of 30 April, as amended by the Additional Provision Eleventh of Law 13/1986 of 14 April, of Promotion and General Coordination of the Scientific and Technical Research.

Two. As long as the amendment of the Royal Decree of Law No 1091/1988 of 23 December, approving the recast text of the General Budget Law, is not applicable, the Instituto de Astrofísica de Canarias will be governed by the corresponding matters under the provisions of the recast text of the general budget law applicable to autonomous commercial, industrial, financial or similar bodies.

Article 74. Adaptation of the National Network of the Spanish Railways (RENFE) and the Railways of Via Estrecha (FEVE) to Law 6/1997 of 14 April.

One. The public law entities National Network of the Spanish Railways (RENFE) and the Railways of Via Estrecha (FEVE) will adopt the configuration of the Business Public Entity as provided for in Article 43 (1) (b) of the Law. 6/1997.

Two. Its economic resources may be derived from any of the ones referred to in Article 65 (1) of that Law 6/1997.

Three. The patrimonial regime of RENFE and FEVE will be established in Law 16/1987 of July 30, of Land Transport Management, and in the Statutes of the respective Entities.

Section 2. Other Organization Rules

Article 75. Measures for the modification and adaptation of the legal regime of the National Currency and Timbre Factory (FNMT).

With extraordinary character and in order to accommodate the possibilities of the National Mint and Timbre to take action on the requirements arising from the introduction of the Euro and the processes associated with it, the The following measures, which will be considered after the full implementation of the single currency:

(a) The National Currency and Timbre Factory shall carry out annual programmes, extendable in subsequent years, in order to adapt the organisation and functioning of the Entity, in its industrial aspect, economic and financial, to the needs arising from the implementation of legal and administrative measures relating to Economic and Monetary Union, without prejudice to the rules that apply to the FNMT, in accordance with the provisions of the recast text of the General Budget Law.

b) The National Currency and Timbre Factory may create commercial companies or participate in the capital of entities that adopt such a form when it is essential for the achievement of the purposes assigned to them. The ownership of the rights and the exercise of the powers conferred by the creation or participation in this type of entity shall be the responsibility of the National Currency and Timbre Factory, which shall exercise it through its governing bodies and The provisions of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State and, where applicable, the provisions laid down in the recast of the Law, are applicable to those effects. General Budget, approved by Royal Legislative Decree 1091/1988 of 23 September.

Article 76. Amendment of Articles 7 and 12 of Law 13/1986 of 14 April, of Promotion and General Coordination of Scientific and Technical Research.

The following articles of Law 13/1986, of 14 April, of Promotion and General Coordination of Scientific and Technical Research are amended:

One. Article 7.2 is worded as follows:

" 2. The Government shall also appoint, among the members of the Inter-Ministerial Commission, a Standing Committee, whose functions shall be established by that Commission.

The Office of Science and Technology, as the support body of the Inter-Ministerial Science and Technology Commission, will be in charge of assisting the Permanent Commission, for which it will have the organizational structure, staff and necessary means, without prejudice to the functions of assistance corresponding to other bodies.

The Secretariat of State for Universities, Research and Development and the Office of Science and Technology, prior to the authorization of the corresponding body, may be temporarily assigned full-time or partial staff Scientific, technological development experts and other specialists related to R & D activities, providing services in Ministerial Departments, Autonomous Communities, Universities, public research bodies and public entities or private. The subscription will be produced with a job reserve, except in the case that the staff will provide services in private entities. The members of the delegation shall report both bodies to the Standing Committee at the first meeting it is holding.

The ministerial departments, agencies and bodies of state ownership will also be able to participate in the elaboration, evaluation, monitoring and management of the Programs that the Inter-Ministerial Commission entrusts, scientific staff, technological development experts and other specialists related to R & D activities under the same conditions as the bodies referred to in the previous paragraph and after express authorisation from the Commission Interministerial of Science and Technology.

The part-time subscription of the staff mentioned above will be compatible with the performance, equally in part-time, of the job that they have been occupying.

They may also hire, for time not exceeding the duration of the Program, any type of personnel not assigned to the public sector, as provided for in Article 15.1, paragraph (a), of the Workers ' Statute. The Commission may request the advice of the bodies for the planning, coordination and monitoring of public administrations ' research. "

Two. Article 12.1 is worded as follows:

" 1. In order to promote the overall coordination of scientific and technical research, the General Council of Science and Technology, chaired by the President of the Inter-Ministerial Science and Technology Commission or the Minister, is hereby established. Member of the delegation, shall be composed of a representative of each Autonomous Community, with a category of Counsellor, and the members of the Inter-Ministerial Committee on Science and Technology appointed by its President in no higher number to those. "

Article 77. Extension of competencies of the Spanish Medicines Agency.

The Government, by means of Royal Decree, at the initiative of the Ministers of Agriculture, Fisheries and Food and of Health and Consumer Affairs, and on a proposal from the Ministers of Public Administration and Economic and Finance, will proceed to to restructure the powers, organisation and functions of the General Administration of the State in the field of veterinary medicinal products, in accordance with the following guidelines:

One. The following competencies and functions will be decentralised to the Spanish Medicines Agency:

(a) Those attributed to the Ministry of Health and Consumer Affairs and to the Carlos III Health Institute in the field of veterinary medicinal products, which shall be developed by the Agency's bodies which are to be determined.

(b) Those relating to the assessment, authorisation and registration of medicinal products for veterinary use attributed to the Directorate-General of Livestock of the Ministry of Agriculture, Fisheries and Food under Article 7 of the Royal Decree 1490/1998 of 10 July, approving the organic structure of the said Department.

Two. The Spanish Medicines Agency will have a Council chaired by the Undersecretary of the Ministry of Health and Consumer Affairs with the composition and functions to be established in its Statutes.

The Undersecretary of the Ministry of Agriculture, Fisheries and Food will be Vice President of the Council, with the functions attributed to him by the Statutes of the Spanish Medicines Agency. In any event, it shall be for the Vice-President to replace the President in case of vacancy, absence or disease and to ensure that the Agency's objectives for veterinary medicinal products are met.

Three. The tasks of the Agency in the field of veterinary medicinal products shall be exercised, in any case, by separate bodies or units of administrative level equivalent to those conferred on the Agency for medicinal products for human use, in accordance with the provisions of the Statute.

Four. The Director of the Spanish Medicines Agency shall be appointed by the Order of the Minister of Health and Consumer Affairs in accordance with the Ministry of Agriculture, Fisheries and Food.

Five. The fees payable for the provision of services relating to the assessment, authorisation and registration of veterinary medicinal products managed by the Ministry of Agriculture, Fisheries and Food shall be assigned as revenue to the Agency. Spanish of the Medicamento and will be managed in the form and with the budgetary regime that regularily is determined.

Six. The Spanish Medicines Agency shall assume the human, financial and material resources assigned to the General Administration of Livestock of the Ministry of Agriculture, Fisheries and Food that are necessary for the exercise of the functions that are attribute in accordance with the provisions of Article 97 of Law 66/1997 of 30 December 1997 on Tax, Administrative and Social Order Measures and on the Statute of the Agency.

Seven. The operation, financial and budgetary arrangements of the Spanish Medicines Agency shall be developed in accordance with its Statute and shall respect the necessary balance so that the management of both types of medicinal products is appropriate for the Compliance with the proposed objectives and objectives. In any event, the Agency shall act under the guidelines of the Ministry of Agriculture, Fisheries and Food in relation to the veterinary medicinal product.

Article 78. Extension of the purposes of the Agricultural and Food Research and Technology Institute.

It is included among the purposes of the Institute of Agricultural and Food Research and Technology (INIA) the following:

Exercise state competence in seed and nursery plants concerning the records of commercial varieties and protected varieties.

Article 79. State Tax Administration Agency.

Article 103 (5) (b) of Law 31/1990 of 27 December 1991 on the General Budget of the State for 1991 shall be worded as follows:

" (b) A percentage of the collection resulting from the acts of liquidation and management collected or from other administrative acts agreed or dictated by the Agency in the field of the tax management that it has

The basis for calculating this percentage will be the gross collection of these tax revenues included in Chapters I and II of the State Revenue Budget, with the exception of those resulting from the (a) the payment of the payment by the Member State in respect of the payment of the tax or the payment of the tax on the goods or services of the Member State concerned; interested, either by documentary checks or by physical recognition of the goods to which they are refer to those declarations, as well as those contained in Chapter III, the management of which is carried out by the Agency.

The percentage will be set in each year in the annual Budget Law.

The higher revenue generated by this concept from the initial forecasts will automatically increase the appropriations in the Agency's expenditure budget, in accordance with the procedure laid down in paragraph 1 (2). of this provision. "

Article 80. Measures for the modification and adaptation of the legal regime of the Consorcios of the Zona Franca constituted under the Royal Decree-Law of 11 June 1929, of Bases of Ports, Zones and Repositories.

1. The Consorcios de la Zona Franca constituted under the Royal Decree-Law of 11 June 1929, will apply the additional provision, paragraphs 1 and 3, of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State. These Consortia will mainly carry out the management of the Franca Zone as well as activities to promote their own territorial administrations. The tax regime that corresponds to these Consorcios is that of the territorial public administrations that participate in them.

2. The Government is authorized to, by means of Royal Legislative Decree, at the proposal of the Ministry of Economy and Finance, proceed within one year to adjust the rules of the resource provided for in the third paragraph of the base 9. June 11, 1929, of Bases of Ports, Zones and Repositories, and in Article 131 of the Royal Decree of 22 July 1930, approving the Regulation in which the bases of the Royal Decree-Law are developed, to the current tax system, adapting it to the financing needs of the Consorcios of the free zones, recasting the aforementioned regulatory, regulatory of such resource, with the tax provisions related to it, contained in both the General Tax and General Budget Laws, and in the Law on Corporate Tax, including in the This legislative delegation shall be authorised to regularise, clarify and harmonise the legal texts to be recast. Until such adequacy is carried out, they shall maintain the collection of the said resource, the Consorcios which are currently assigned to it. The Government will give the Congress of Deputies and the Senate the use of the legislative delegation authorized in this section.

Section 3. Other procedural rules

Article 81. Amendment of Articles 12 and 13 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

Articles 12 and 13 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State are amended as follows:

One. Article 12 (2) (i) shall be worded as follows:

"i) To review the administrative acts and to resolve the conflicts of responsibility when appropriate, as well as to raise those with other ministries."

Two. The heading of Article 13 will become the following: "Other competences of the Ministers".

Three. Article 13 (11) is amended as

:

" 11. To resolve administrative resources and to declare the lesivity of administrative acts where appropriate. "

Four. The current paragraph 11 of Article 13 becomes paragraph 12 of that same Article.

Article 82. Resources in the face of acts of Public Bodies.

One. In accordance with the provisions laid down in paragraph 3 of the Additional Article 15 (5) of Law 6/1997 of 14 April 1997 on the Organization and the Functioning of the General Administration of the State, the acts and resolutions of the maximum unipersonal or collegial of the public bodies listed below do not put an end to the administrative route, and can be brought against them the corresponding ordinary resource before the respective minister:

1. From the Ministry of Justice:

a) The Center for Legal Studies of the Administration of Justice.

b) The General Judicial Mutuality.

2. From the Ministry of Defence:

a) The Pardo Hydrodynamic Experiences Channel.

b) The Social Institute of the Armed Forces.

c) The Military Building Service.

d) The Cría Caballar and Cabilar Services Exploitation Fund.

3. From the Ministry of Economy and Finance:

(a) The National Agency for Lotteries and Gambling of the State.

b) The Accounting and Audit Institute of Accounts.

c) In respect of acts dictated by the National Securities and Exchange Commission and the Bank of Spain, the Minister of Economy and Finance will be able to appeal to the Minister for Economic and Financial Affairs in accordance with the provisions of his legislation. specifies.

d) The Autonomous Body for the Tabacos Market.

4. From the Ministry of Labour and Social Affairs:

(a) The National Institute of Employment (INEM).

b) The Wage Guarantee Fund (FOGASA).

5. From the Ministry of Agriculture, Fisheries and Food:

a) The Agency for Olive Oil.

b) The State Agrarian Insurance Entity.

c) The Fund for Regulation and Organization of the Market for Fish and Marine Crops.

d) The National Institute for Agricultural and Food Research and Technology.

e) The Spanish Oceanography Institute.

e) The Spanish Agricultural Guarantee Fund.

6. From the Ministry of the Presidency:

The National Heritage Board.

7. From the Ministry of Public Administrations:

The General Mutuality of Civil Servants of the State (MUFACE).

8. From the Ministry of Public Works:

Railway infrastructure managers, as far as decisions regarding the allocation of slots or infrastructure paths are concerned.

Two. Except as provided for in the preceding paragraph, and in any event shall put an end to the administrative procedure, the decisions referred to in Article 109 (a) and (b) of Law No 30/1992 of 26 November 1992 on the legal framework of the Public administrations and the Common Administrative Procedure, and those issued in the field of personnel by the highest single or collegiate bodies of the Public Bodies.

Article 83. Amendment of Law 11/1986, of March 20, of Patents.

One. An additional Disposition second to Law 11/1986 of 20 March of Patents is added with the following content:

" Additional Disposition Second.

1. The maximum time limits for the resolution of the procedures listed in this provision shall be computed from the date of receipt at the Spanish Patent and Trademark Office of the respective applications, and shall be as follows:

A) Grant of patents and additions: if they are dealt with by the general concession procedure, the one that results from the addition of fourteen months to the period from the date of receipt of the application to the publication of the in the "Official Journal of Industrial Property", and if they are dealt with by the concession procedure with prior examination, which results from the addition of twenty-four months to the said period.

B) Concession of utility models and industrial and artistic models and drawings: 12 months if the application does not suffer any suspense and has no oppositions, and twenty months if any of the above circumstances were present.

C) Concession of topographies of semiconductor products: twelve months.

D) Grant of supplementary certificate of protection of medicinal products and plant protection products: 12 months if the application is not suspended for a period of 20 months if this is the case.

E) Renewal of industrial and artistic models or drawings: eight months if no suspense occurs and twelve months otherwise.

F) Concession of compulsory and full licenses: eight months.

G) Enrollment of disposals, actual rights, contractual licenses and other rights changes: six months if no suspense and eight months are present if this circumstance is present.

H) Rehabilitation of patents and utility models: six months.

2. In the mode change assumptions, the maximum resolution time will start to be computed from the date of submission of the new documentation.

3. Where the procedure is interrupted pursuant to Article 36 (3) of this Law, the time limit shall also be interrupted until the request for examination is received or, failing that, in accordance with the provisions laid down therein. rule, proceed with the resumption of the procedure. "

Two. The content of the current Single Additional Disposition of Law 11/1986, of March 20, of Patents, becomes Additional Disposition First.

Article 84. Amendment of Law 32/1988 of 10 November of Marks.

One. The heading of Title IX of Law 32/1988 of 10 November 1988 on trade marks is hereby amended as follows:

" TITLE IX

Transformation of Community and international records

Two. A new Article 87 is added to Law 32/1988 of 10 November of Marks with the following content:

" Article 87.

The applicant for the conversion of an international registration cancelled pursuant to Article 6.4 of the Protocol concerning the Madrid Agreement of 27 June 1989 must submit within three months of its cancellation, a national registration application for each class of goods or services included in the international registration which is included in the application for processing, in accordance with the provisions of Articles 16 and 19 of this Law. The processing application shall be processed as a national trade mark application. However, if the application for conversion refers to an international trade mark already granted in Spain, it shall be agreed without further processing as a national mark, the provisions of Article 29 of this Law applying for each class of products or services to which the concession relates. '

Three. An additional provision is added, third to Law 32/1988 of 10 November of Marks, with the following content:

" Additional provision third.

The maximum time limits for the resolution of the procedures covered by this Law will be computed from the date of receipt in the Spanish Patent and Trademark Office of the respective applications, and will be as follows:

A) Concession of distinctive signs: twelve months if the application does not suffer any suspense and has no oppositions, and twenty months if any of the foregoing circumstances exist.

B) Renewal of distinctive signs: eight months if no suspense occurs and twelve months otherwise.

C) Enrollment of disposals, actual rights, contractual licenses and other rights changes: six months if no suspense and eight months are present if this circumstance is present.

D) Rehabilitation of distinctive signs: six months.

E) Transformation of international registrations: five months if the application for processing refers to an international trademark already granted in Spain, and the one established for the procedure for the granting of national marks in Spain otherwise.

F) Transformation of Community trade marks: five months if the application for conversion concerns an already registered Community trade mark and the one established for the procedure for the granting of national trade marks. In this case, the time limit shall be calculated from the date on which the applicant complies with the requirements laid down in Article 110 (3) of the Community Trade Mark Regulation. "

TITLE V

From the administrative action

CHAPTER I

Administrative action in the field of transport

Article 85. Air transport grants for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla.

One. The Government of the Nation is authorized to modify the amount of air transport grants for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla, currently in force, or, where appropriate, to replace the system in 1999. system of compensation. This modification or change may never result in a decrease in the aid provided or a deterioration in the quality of the service.

Two. In no case can the higher amount than on ordinary fares be paid on the basis of the prices of the preferential or higher class tickets.

Three. In any case, the Autonomous Community of the Canary Islands shall be governed by Article 6 of Law 19/1994 of 6 June of Amendment of the Economic and Fiscal Regime of the Canary Islands.

Article 86. Amendment of Law 16/1987 of 30 July on Land Transport Management.

The following articles of Law 16/1987, of July 30, of Land Transport Management are amended:

One. Article 168 (1) (b) is worded as follows:

" (b) The limitations imposed in relation to the immediate land to the railway, according to whether they are public domain, servitude or affectation, starting to count the corresponding distance from the outer edge of the explanation. "

Two. In Article 170 (1) and (2), the term 'private persons' shall be replaced by 'the persons concerned'.

Article 87. Air traffic discipline procedures in the field of noise.

One. All civil aircraft must continue, at the take-off and promotion stages, and in the approach and landing at the airports, the air traffic discipline procedures approved by the Ministry of Public Works contained in the the aeronautical information publications referred to in Chapter IV of the eighth book of the Air Circulation Regulation approved by Royal Decree 73/1992 of 31 January.

Two. Also in the piloting of civil aircraft shall be observed the methods of noise abatement and restrictions on the use of negative thrust by reverse and on the use of auxiliary power units, as well as established restrictions in respect of engine and night time tests provided for in the above air traffic discipline procedures in the field of noise. The provisions of Chapter 2 of Chapter 2 of Volume 1 of Annex 16 to the International Civil Aviation Convention of 7 December 1944 shall also be respected in the use of subsonic jet aeroplanes.

Three. The take-off and ascent operations, and the approach and landing operations at the airports, must be carried out within the normal traffic area, with the understanding of the area comprising up to one nautical mile on each side of the nominal route. aircraft must follow in both their take-offs and their approximations, until they reach or descend to a height equal to 6,000 feet, respectively.

Article 88. Administrative infringements and penalties.

One. Serious administrative violations are the actions or omissions listed below:

(a) Perform the take-off and ascent phases, or those of approach and landing, without following what is established in the noise traffic procedures.

b) Perform such operations by deviating from the normal traffic zone, as defined in point 3 of the previous article.

c) Failure to comply with noise abatement methods or restrictions on the use of negative or reverse thrust or to breach restrictions on the night time schedules provided for in air traffic procedures noise.

d) Use aircraft power auxiliary units in breach of the provisions of air traffic procedures in the field of noise.

e) Perform engine tests on top of the idling outside of the places set for such tests.

Two. The use of subsonic jet aeroplanes is a very serious administrative infringement, in breach of the provisions of Chapter 2 of Volume I of Annex 16 to the International Civil Aviation Convention of 7 December 2001. 1944.

Three. The actions or omissions referred to in paragraph 1 of this Article are also very serious administrative offences where they have caused injury to a person, or damages exceeding two hundred thousand pesetas or when (a) produce the night time violations in accordance with the provisions of the aeronautical information publications referred to in paragraph 1 of the previous Article.

Four. The offences listed in the preceding paragraphs shall be sanctioned:

a) Serious infractions with a fine of up to 1,000,000 pesetas.

b) Very serious infractions with fine from 1,000,001 to 10,000,000 pesetas.

Five. The following circumstances shall be taken into account for the graduation of the sanctions:

a) The existence of intentionality or reiteration.

b) The nature and importance of damages caused.

c) The recidivism by commission within one year of more than one infringement of the same nature when it has been declared by firm resolution.

d) The danger resulting from the infraction for people's health, safety of things or for the environment.

Article 89. Responsible.

The air carriers or operators or operators of the aircraft with which the infringement has been committed shall be responsible for the administrative offences referred to in the previous Article.

Article 90. Competence to impose sanctions.

One. Penalties for very serious infringements from 5.000.001 to 10,000,000 pesetas will be imposed by the Minister of Public Works.

Two. Penalties for very serious infringements from 1,000,001 to 5,000,000 pesetas shall be imposed by the Secretary of State for Infrastructure and Transport.

Three. Penalties for serious infringements shall be imposed by the Director General of Civil Aviation.

Article 91. Sanctioning procedure.

The procedure for imposing penalties provided for in the previous Article shall be in accordance with Articles 127 to 138 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and of the Common Administrative Procedure, and of the provisions of Royal Decree 1398/1993 of 4 August, approving the Rules of Procedure for the exercise of sanctioning powers.

CHAPTER II

Administrative action in education

Article 92. Sale price to the public of certain textbooks and complementary teaching materials.

One. A maximum discount of 12% may be applied on the sale price to the public of the textbooks and supplementary teaching material published mainly for the development and implementation of the curricula corresponding to the Primary education and compulsory secondary education.

Two. The teaching materials referred to in this article include both the complementary materials for the use of the student and the support materials for the teacher. These materials may be printed or otherwise used.

They shall not have the character of complementary teaching material, for the purposes of this Article, which do not specifically develop the curriculum of a subject, even if they serve as an adjunct or teaching aid, such as dictionaries, atlas, reading books, audiovisual media or scientific instruments.

Three. The provisions of paragraph 1 shall apply to any issue of editing, republishing or reprinting.

Article 93. Amendment of Organic Law 1/1990 of 3 October of General Ordination of the Educational System.

A paragraph is added to the Additional Disposition Second of the Organic Law 1/1990, of October 3, of General Ordination of the Educational System, with the following text:

"Teachers who, not belonging to the Corps of teaching officers, impart teachings of religion in the public centres in which the teachings regulated in this Law are developed, shall do so under the rule of law." employment, duration determined and coincident with the school year, full or part time. These teachers will receive the remuneration corresponding to the educational level for the interim teachers, with the remuneration equated in four financial years starting in 1999. "

CHAPTER III

Administrative action on communications

Article 94. Amendment of Law 11/1998, of 24 April, General of Telecommunications and of Law 31/1987, of 18 December, of the Management of Telecommunications.

One. The heading of Article 11 of Law 11/1998 of 24 April, General Telecommunications, is worded as follows: "Conditions which may be imposed on holders of general authorisations".

Two. Article 17 (1), second and third subparagraph of Law 11/1998 of 24 April, General Telecommunications, are hereby worded as follows:

" For companies or other legal persons, enabled for the provision of telecommunications services requiring the use of radio-electric public domain, it shall be in respect of foreign participation in its capital or, where appropriate, its assets, as provided for in the specific rules.

In any case, the foreign natural or legal persons holding individual licenses must have a representative in Spain. "

Three. Article 22 (2), first subparagraph, of Law 11/1998 of 24 April, General Telecommunications, is hereby worded as follows:

" The interconnection agreements shall be concluded freely between the parties. The Government, in the regulation referred to in paragraph 7 of this Article, may, prior to the interconnection, lay down the minimum conditions applicable to it, in particular those relating to the requirements for the maintenance of the essential requirements for the provision of the service or for the installation or operation of the network referred to in the Annex to this Law. These conditions must be included in the agreements concluded by the operators. "

Four. The last paragraph of the first paragraph of Article 33 of Law 11/1998 of 24 April, General Telecommunications, is worded as follows:

" ... The other costs incurred shall, by agreement, be shared between the operators affected by the change and, in the absence of agreement between them, the Telecommunications Market Committee shall decide. "

Five. Article 34 (1), fourth subparagraph, of Law 11/1998 of 24 April, General Telecommunications, is hereby worded as follows:

" Also, public or private companies which, in accordance with current legislation, have special or exclusive rights to provide services in any economic sector and which employ public networks or provide Telecommunications services, available to the public, shall have separate and audited accounts for their telecommunications activities. "

Six. The heading of Article 60 of Law 11/1998 of 24 April, General Telecommunications, is worded as follows: "Conditions to be met by installers".

Seven. The first paragraph of the fifth paragraph of Article 62 of Law 11/1998 of 24 April, General Telecommunications, is worded as follows:

" Enabling to use the public domain by means of an individual license that will be the form of concession or administrative authorization and will be formalized in accordance with the provisions of Law 30/1992, of the Legal Regime of the Public Administrations and the Common Administrative Procedure, or in accordance with Law 13/1995 of 18 May of Contracts of Public Administrations. "

Eight. Article 63 (3) of the Law, 11/1998 of 24 April, General Telecommunications, is hereby worded as follows:

" 3. In any event, the requirements of Article 16 may be laid down for the granting of the concessional title or the authorization. "

Nine. Article 82 (1) (A), first indent, of Law 11/1998 of 24 April, General Telecommunications, is hereby worded as follows:

" By the commission of very serious infractions, the infringer shall be charged a fine of not less than, not more than five times, of the gross profit obtained as a result of the acts or omissions in which the infringement; or, where it is not possible to apply this criterion or its application, a quantity lower than the greater of the following is indicated, the latter shall be the limit of the amount of the financial penalty. '

Ten. Article 82 (1), point B, first indent, of Law 11/1998 of 24 April, General Telecommunications, is hereby worded as follows:

" For the commission of serious infractions, the infringer shall be imposed fine for the amount of up to the double the gross profit obtained as a result of the acts or omissions that constitute those or, in case it does not result This criterion or its application shall result in a quantity lower than the greater of the following criteria, the latter being the limit of the amount of the financial penalty. "

Once. The content of the second subparagraph of Article 82 (2) becomes paragraph 3 of the same Article, and the content of Article 82 (3) and (4) shall become paragraphs 4 and 5 of the same Article.

Twelve. The third paragraph of Article 3 (2) (A) of Law 11/1998 of 24 April, General Telecommunications, is worded as follows:

" A) The stations dedicated to radio astronomical observation, in each of the frequency bands that are attributed to the radio astronomy service in accordance with the National Frequency Attribution Table, be protected against interference by the levels of field intensity indicated below:

34.2 dB (FV/m) in band 1400 to 1427 Mhz.

35.2 dB (FV/m) in band 1610, 6 to 1613.8 Mhz.

35.2 dB (FV/m) in 1660 to 1670 Mhz.

31.2 dB (FV/m) in the 2690 2700 Mhz band.

25.2 dB (FV/m) in band 4990 to 5000 Mhz.

14.2 dB (FV/m) in band 10.6 to 10.7 Ghz.

10.2 dB (FV/m) in the band 15.35 to 15.4 Ghz.

2.2 dB (FV/m) in the band 22.21 to 22.5 Ghz.

1.2 dB (FV/m) in band 23.6 to 24 Ghz.

4.8 dB (FV/m) in the band 31.3 to 31.8 Ghz.

8.8 dB (FV/m) in the band 42.5 to 43.5 Ghz.

20.8 dB (FV/m) in band 86 to 92 Ghz. "

Thirteen. The second paragraph of point (d) of the transitional provision, second paragraph of Law 11/1998 of 24 April, General Telecommunications, is worded as follows:

" In the cases provided for in the previous paragraph and until it is approved, within a maximum period of two years after the entry into force of this Law, the regulation establishing the procedure for the transformation of the existing title in the case of Article 20, the rules in force shall apply. '

Fourteen. The first paragraph of the first paragraph of the fourth transitional provision of Law 11/1998 of 24 April, General Telecommunications, is worded as follows:

" The Government's Delegated Committee for Economic Affairs, after the report of the Telecommunications Market Committee, may fix, transiently, fixed, maximum and minimum prices or the criteria for fixing them and the mechanisms for their control, depending on the actual costs of the provision of the service and the degree of concurrency of operators on the market. "

Article 95. Amendment of Law 24/1998, of July 13, of the Universal Postal Service and of the Liberalization of Postal Services.

The following amendments are made to the Law 24/1998, of July 13, of the Universal Postal Service and the Liberalization of Postal Services:

One. Article 4.2. first indent shall be worded as follows:

"The services referred to in point (A) of the preceding paragraph shall be provided in accordance with the provisions of Title II and Title III."

Two. The first subparagraph of Article 15 (3) shall be worded as follows:

" 3. National and cross-border consignments of direct advertising, books, catalogues, periodicals and other publications, the circulation of which is not prohibited, shall be admitted for remission under the universal postal service provided that it is carried out in accordance with one of the procedures laid down in the previous paragraph. '

Three. Article 18 (1) (B) last subparagraph shall be worded as follows:

"Domestic or cross-border shipments of direct advertising, books, catalogues, and periodicals, without prejudice to Article 15 (3), shall not be part of the reserved services."

Four. The first indent of Article 22 is worded as follows:

" The Government may impose, as a rule, the operator entrusted with the provision of the universal postal service, other public service obligations other than those laid down in Chapter II of this Title for to ensure the proper provision of that and when so requires reasons of general interest, social or territorial cohesion, improvement of the quality of education and civil protection or where it is necessary to safeguard the normal development of the electoral processes, in accordance with the provisions of the rules governing the scheme general election. "

Five. The first subparagraph of Article 26 (1) shall be worded as follows:

" The Universal Postal Service Compensation Fund is created, the purpose of which is to supplement the financing of this service. Cash assets from the contributions provided for in Article 27 shall be integrated into this Fund and shall be deposited in an account to that effect. '

The fourth subparagraph of Article 26 (1) shall be worded as follows:

" The Ministry of Development will appoint, among its organs, the task of managing this Fund. The designated body must transfer to the operator to whom the provision of the universal postal service is entrusted with the maximum amount available, in accordance with the provisions of the Universal Postal Service Provision Plan, to which the Article 20. "

The ninth paragraph of the same paragraph will receive the following wording:

" The Ministry of Public Works will produce an annual report on the revenue and expenditure of the Compensation Fund and on the cost of financing the Universal Postal Service, which will be raised to the Government's Delegation for Economic Affairs. For these purposes, the Ministry may require the postal operators to provide all the information it deems necessary. "

Six. Article 27 (b) and (c) shall be worded as follows:

" (b) Ordinary donations made by any natural or legal person who wishes to contribute to the financing of the universal postal service.

(c) Financial returns derived from the account referred to in paragraph 1 of the previous Article. "

Seven. The first paragraph of Article 28 shall be read as follows:

" The Universal Postal Service Delivery Plan, referred to in Article 20, shall determine a public financing procedure for the assumption that the provision of the universal postal service would entail a burden financial for the operator, which is not compensated by the compensatory measures set out in Articles 25 and 27 (a). '

Eight. Article 30.1, first paragraph, second indent, is hereby worded as follows:

"The management and collection of these fees shall be the responsibility of the entity empowered to provide the universal postal service."

Nine. The last indent of Article 30 (3) is worded as follows:

" These allowances shall be granted on the basis of the volume of the consignments delivered by the same user and of the savings incurred by the operator providing the universal postal service for the composition of the destinations, or prior to their transport or distribution, the latter classifies and orders them, or deposits them in certain places of admission. "

Ten. The text of the first indent of paragraph 1 of the second transitional provision shall be as follows:

" 1. In accordance with Article 29, within two years of the entry into force of this Law, the operator to whom the provision of the universal postal service is entrusted shall have an analytical accounting, duly audited, allowing the cost of the audited and, where applicable, the cost of the compulsory services to be known.

Likewise, the Empresarial Empresarial Empresarial Correos y Telegrafos, will be subject to the system of control of its economic and financial management by the General Intervention of the State Administration, established in the text recast of the General Budget Law, approved by Royal Decree No 1091/1988 of 23 September 1988 for State commercial companies. "

Once. Paragraph 3 of the second transitional provision is worded as follows:

" Operators who, in addition to other activities, provide services falling within the scope of the universal postal service, must keep separate accounts in respect of the revenue and expenditure incurred by them, within the maximum period of two years, counted from the entry into force of this Law. "

Article 96. Amendment of Law 10/1988 of 3 May of Private Television.

The following articles of Law 10/1988, of 3 May, of Private Television are amended:

One. Article 17.2 is worded as follows:

" Failure to comply with the limits laid down in Article 19 shall result in the termination of the concession, unless, within one month of the request from the Administration to the company, the to remedy such non-compliance. "

Two. Article 19 is worded as follows:

" 1. No natural or legal person may be the holder, directly or indirectly, of shares in more than one concessionary company or representing more than 49% of its capital.

2. Natural or legal persons resident or nationals of foreign countries who are not members of the European Union may participate in the capital of a concessionary company only in accordance with the principle of reciprocity, while respecting Case the limits set out in the previous paragraph. "

Three. Article 21 is worded as follows:

" 1. Any natural or legal person intending to acquire, directly or indirectly, a significant participation in the capital of a concessionary company must inform the Ministry of Public Works of this in advance, indicating the percentage of such participation, the terms and conditions of the acquisition and the maximum period in which you intend to perform the operation.

Significant participation in a concessionary entity of the essential television service shall be understood to be that which reaches, directly or indirectly, at least 5 per 100 of the capital or the voting rights attached to it. the actions of the entity.

2. It shall also inform the Ministry of Public Works in advance, in the terms referred to in paragraph 1, who intends to increase, directly or indirectly, its participation in such a way that its share of capital or voting rights reaches or exceed any of the following percentages: 5, 10, 15, 20, 25, 30, 35, 40 and 45 per 100.

3. The Ministry of Public Works shall have a maximum period of three months, from the date on which it has been informed, in order to refuse the proposed acquisition. The refusal may be based on the lack of transparency of the structure of the group to which the acquiring institution may belong or in the existence of links between the person or entity seeking the acquisition and another entity. the essential television service which may cause disturbance to the principle of non-concentration of media which is inspired by this Law.

4. The acquisition shall be consummated within a maximum of one month after the date of such acceptance.

5. The provisions of this Article are without prejudice to the application of the rules on significant shareholdings, contained in Law 24/1988 of 28 July of the Stock Market.

6. The acquisition subject to the procedure of prior notification regulated in this article, will be communicated by the acquirer to the Ministry of Public Works that will request its registration in the Special Register of Concessional Societies. It shall also be obligatory for it to establish its registration, the communication by the transmission to the Ministry of Public Works, any act of transmission of shares of the concessionaire, which determines that the company will pay one of the percentages. of participation referred to in paragraph 2 above.

The communications of the acquisition and of the transmission referred to in this paragraph shall be made within one month of production. "

Four. The references made in Law 10/1988, of May 3, of Private Television, to the Ministry of Transport, Tourism and Communications, must be understood to the Ministry of Public Works.

CHAPTER IV

Administrative action on agriculture

Article 97. Infringements of the buyers of milk and milk products and applicable penalties.

One. The following administrative infringements of milk and milk product buyers shall be considered to be very serious:

(a) The non-adaptation, within the prescribed period, of their productive activity to the conditions required by the current regulations.

(b) Do not retain an amount on the price of milk, in advance on the fee due, to the producer who exceeds the individual reference quantity available to him.

Two. The following shall be considered as serious administrative infringements:

(a) The submission of false or inaccurate statements or data for gross negligence to the competent public administration.

b) Do not identify each individual delivery of milk or other dairy products.

(c) Not to enter, within the periods and conditions laid down by the rules in force, the amounts of the amounts withheld as an advance on the additional fee or the amount due on the fee, if any.

(d) Failure to communicate to the competent authority the ups and downs of the producers making their deliveries.

e) The purchases or deliveries of milk or milk products intended for marketing without proper administrative authorisation.

(f) Not to determine, at least once a month, the percentage of fat contained in the milk delivered or not to reflect the determinations made.

g) Absence or repeated delay in the remission of the monthly delaration. For these purposes, three absences or delays are considered to be repeated over a period of 12 months.

(h) Not to provide producers who cause low as suppliers a certificate stating the quantities of milk or milk products delivered and their fat content, as well as the amount of the withholding tax. account for the period, if any.

i) Do not require producers to make deliveries of milk or other milk products to several buyers during a given period of charge, a certificate from the other buyers on which the deliveries are made to these and the average fat percentage of those.

j) The resistance, excuse or refusal to the actions of the competent authority relating to the management, inspection or collection of the additional levy in the milk and milk products sector, and in particular the provision of data, reports, or background.

Three. The following administrative offences for buyers of milk and milk products shall be considered to be minor:

a) Do not use your registration number from the General Register of buyers in documents related to the supplemental fee.

(b) Not to provide the competent authority with a copy of the certificates of retentions made to producers when they change the buyer.

c) Do not require the producer to deliver milk for the first time to the required documents in accordance with the current regulations.

(d) Not to communicate to the farmer producer, at least once a month, the volume of milk or milk equivalents, depending on the fat content, delivered from the start of the levy period as well as the quantity of milk reference available for the remainder of that period.

e) Do not reflect on invoices that issue to the producer the amount of the withholding tax applied in accordance with the current regulations.

Four. Very serious infringements will be punishable by a fine of pesetas 5,000,001 to 10,000,000 pesetas, with the loss of administrative authorisation or both penalties.

Five. Serious infringements shall be punishable by a fine of 1,000,001 to 5,000,000 pesetas.

Six. Minor infractions will be sanctioned with a fine of between 25,000 and 1,000,000 pesetas.

Seven. The amount of the fines provided for in the preceding paragraphs shall be modulated according to the volume of purchases of milk or milk products or of the quantities which have ceased to be collected as a supplementary or withholding tax. same.

Article 98. Infringements of the producers of milk and milk products and applicable penalties.

One. Non-compliance by dairy and milk producers with the obligations and commitments resulting from the implementation of the national programmes for the compensation of milk production shall be considered to be very serious.

Two. The following administrative violations shall be considered as serious:

(a) The non-filing of the documents required by the current rules in case the producer makes deliveries to several buyers during a given period of interest or in case of changes of buyer or buyer.

(b) The submission of false or inaccurate statements or data for gross negligence to the competent public administration.

(c) The transfer or transfer of all or part of their individual reference quantity prior to the five-year period since they received an allocation from the national reserve.

(d) The transfer or abandonment of the reference quantity by producers who have not marketed milk or milk products in the period immediately preceding them.

e) The transfer of individual reference quantity by the tenant or analogous figure of a holding with reference quantity, without the conformity of the owner of the holding.

(f) The transfer of individual reference quantities from producers who have acquired unlinked quantities from the holding without having been five years since that acquisition, except for cases of force major.

g) The performance by the transferor of reference quantities of any of the following actions during the duration of the lease:

The inter-live transfer to third parties of the reference quantities given.

Indemnified abandonment of production of the referred reference quantities.

The acquisition by transfer of reference quantities, unless the current regulations permit.

h) The transfer or transfer by the transferee of reference quantities during the period of the lease.

i) The temporary transfer or transfer of the amounts from the national reserve.

(j) Do not keep accounts reflecting the volume of milk released directly for consumption or sold to wholesalers or retailers or dairy products manufactured on the holding, in the case of producers who have reference quantity for direct sales.

k) Not to guard for at least three years from the following to the end of the corresponding period of the fee, the accounting documentation required by the regulations in force for the producers who are assigned a quantity Reference for direct sales.

(l) The resistance, excuse or refusal to the actions of the competent authority relating to the management, inspection or collection of the additional levy in the milk and milk products sector, and in particular the provision of data, reports, or background.

Three. Very serious infractions will be sanctioned with a fine of 1,000,001 to 5,000,000 pesetas.

Four. Serious infringements will be punishable by a fine of 25,000 to 1,000,000 pesetas.

Five. The penalties provided for in this Article shall be without prejudice to the refund of the amounts unduly paid, if any.

Six. The amount of the fines provided for in the preceding paragraphs shall be modulated according to the reference quantity allocated to each producer and the number of cows on its holding.

Article 99. Creation of state commercial companies for the execution of works and infrastructure for modernization and consolidation of irrigation.

One. Within the framework of the National Plan of Regadios in force at any time and without prejudice to the conclusion of collaboration agreements with the Autonomous Communities and Communities of Regantes in order to determine their participation in the financing and execution of the works provided for in the specified Planning Instrument, the Government, on a joint proposal of the Ministries of Agriculture, Fisheries and Food and Economy and Finance, may authorize the creation of commercial companies State for the execution of concrete works and infrastructure for modernisation and the consolidation of irrigation, within a territorial scope defined in the agreement of creation of the corresponding society.

Two. The companies that are created under this precept will have as their object:

(a) The financing in concurrence with the private initiative of the works of modernization and consolidation of the regadios that are contemplated in the scope of the National Plan of Regadios.

(b) The promotion, hiring and exploitation, where appropriate, of the works referred to in the preceding paragraph, in the manner in which it is determined in its rules of creation and statutes.

c) The coordination of activities related to these works.

Three. The relations of the companies which are established with the general government and the Communities of Regantes shall be governed by the relevant conventions, in which the form of financing of the modernisation works shall be provided for. the consolidation of the regulations included in the National Plan of Regadios in force at each moment and the system of exploitation thereof.

Article 100. Declaration of general interest for certain irrigation works.

One. The following works are declared in the general interest:

(a) Works for the improvement and modernization of the irrigation of the General Community of the Riegos of Levante, left margin, in the municipal terms of Alicante, Albatera, Crevilente, Elche, Guardamar and others.

b) Works included in the Integrated Improvement and Modernization Project of the Regadios de la Bastida-Brinas, Avalos-San Vicente de la SonSierra, La Guardia-Navaridas-El Ciego, and others, on the left bank of the Ebro.

c) Works of transformation and irrigation of the regable zone of the Iubrea.

Two. The works included in this article will include the following statements:

(a) The public utility for the purposes provided for in Articles 9, 10 and 11 of the Law of 16 December 1954 on Compulsory Expropriation.

(b) The urgency of the effects of the occupation of the goods concerned referred to in Article 52 of the Law on Compulsory Expropriation.

Article 101. Declaration of general interest for certain hydraulic works.

One. For the purposes of Article 44 of Law 29/1985 of 2 August of Water, the following are declared as hydraulic works of general interest:

(a) The Sanitation and Wastewater Treatment of Upper Deba (Guipúzcoa).

b) The Water Desalter of the Sea of Carboneras (Almería).

c) The works of the Convention of Collaboration between the Ministry of the Environment and the Government of the Canary Islands in the field of Water and Water Quality, dated December 30, 1997, related to continuation:

Balsa de Trevejos (Tenerife).

General Sanitation Collectors of the Valley of the Orotava (Tenerife).

Transfer Teno-Adeje (Tenade). Tenerife.

The Water System of La Vina (Reservoir of the Roses). La Palma.

Regulatory Balsas for Supply to Medianies. Gran Canaria.

Improvement of the urban supply of La Gomera Island. La Gomera.

Urban supply to the Northwest of Tenerife. Tenerife.

General supply of the supply of the metropolitan area of La Laguna. Tenerife.

d) The Regulation of the Rambla Cerverola and the Regulation of Winter Surplus for the artificial recharge of aquifers in Vall d' Uxo.

Two. The works included in this article will include the following statements:

(a) The public utility for the purposes provided for in Articles 9, 10 and 11 of the Law of 16 December 1954 on Compulsory Expropriation.

(b) The urgency of the effects of the occupation of the goods concerned referred to in Article 52 of the Law on Compulsory Expropriation.

Article 102. Regulation of the professions of Enologist, Technical Specialist in Viviculture and Technical in Elaboration of Wines.

One. The profession of Enologist is regulated for which the university degree in Enology established by Royal Decree 1845/1996, of 26 July, will be required.

The Enologists have the professional capacity to carry out the set of activities related to the methods and techniques of vineyard cultivation and the production of wines, musts and other vine derivatives, the analysis of the products processing and storage, management and conservation. They are also recognized as the capacity to carry out those activities related to the technical and health conditions of the oenological process and to the sector's own legislation and those activities included in the field of research and innovation within the field of viticulture and oenology.

Two. The profession of Specialist Technician in Viviculture is regulated, for which the title of Superior Technician in Food Industry will be required, established by Royal Decree 2050/1995, of December 22, which is in line with the teaching of Vocational training of a higher level, or the title of Technical Specialist in Viticulture and Entecnology, established by Royal Decree 2329/1977 of 29 July, corresponding to studies of Vocational Training of the Second Degree, with capacity and responsibility for the production of grapes, quality control and preparation, manufacture and manufacture of wines, musts and other vine derivatives, by the use of the techniques and procedures provided for in the rules of their own right.

Three. The profession of Technician in Elaboration Of Wines is regulated, for which the title of Technician in Elaboration of Wines and other Beverages, corresponding to studies of Professional Training of average grade, with capacity to perform the operations for the production, rearing and packaging of wines and other beverages under the conditions laid down in the manuals of procedure and quality, as well as for handling the machinery and equipment concerned and carrying out their maintenance of the first level.

Four. The provisions of this Law, without prejudice to the professional competence of Agricultural Engineers and Agricultural Technical Engineers, do not affect the situation or the rights of those who, at the time of entry into force, are accredited in a manner (a) the conditions governing the exercise of the profession during a five-year period of time.

The regulation to be applied to this law will provide for these transitional situations and enable them to be able to develop these professions.

Article 103. High-transmissibility agricultural diseases.

One. In order to maintain appropriate health guarantees to prevent or prevent the spread of epizootic diseases in an effective manner, the Government shall, by means of Royal Decree, regulate the administrative and health basic legal system for the movement, movement, transport and livestock movement within the national territory between Autonomous Communities.

Two. The basic regulatory rule governing the matters referred to in the preceding paragraph shall cover the regulatory development of the following types of conduct as administrative offences:

A) Very serious administrative infractions:

The transportation of sick or suspected animals, which can spread diseases of high health risk.

The recidivism in severe foul.

B) Serious administrative infractions:

The absence in the move health documentation.

The non-correspondence of the same to the origin, destination, type of animals, or territorial scope of application.

The lack of identification of the animals, in numbers greater than 25 per 100 of the consignment.

The non-disinfection of the vehicle.

Prevent inspector performance.

Using false documentation.

The recidivism in mild lack.

C) Mild administrative infractions:

The lack of identification of the animals up to 25 per 100 of the consignment.

The non-correspondence of the number of the animals with that indicated in the health documentation of shipment.

The opposition and lack of collaboration with the inspector's performance.

Do not properly fill in the shipment health documentation.

Three. The offences mentioned above will be sanctioned in the form that is regulated by the following fines:

Between 50 per 100 and 75 per 100 of the value of the item, according to the market situation, for very serious faults, with a minimum of 2 million pesetas.

Between 10 per 100 and 50 per 100 of the value of the item, according to the market situation, for serious faults, with a minimum of 750,000 pesetas.

Up to 10 per 100 of the value of the item, according to the market situation, for minor faults, with a minimum of 200,000 pesetas.

Four. In exceptional situations where there is a serious danger of an extension in Spain of epizootic diseases or phytopathopathies of high transmissibility and diffusion, the declaration of the disease by the competent authority shall entitle the General Administration of the State in order to exercise, where appropriate, the necessary functions for the adoption of urgent measures designed to effectively prevent its transmission and spread to the rest of the national territory, and to ensure proper implementation, coordination and monitoring of the same until the restoration of the normal health in all the national territory.

CHAPTER V

External administrative action

Article 104. Amendment of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures.

The following paragraphs of Article 118 of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures are amended:

One. The first subparagraph of paragraph 1 is worded as follows:

" The Fund for Development Assistance (FAD) is a financial instrument under which the Government may have the necessary resources to grant loans and loans in concessionary terms and other aid. to promote bilateral economic and trade relations with developing countries. "

Two. The third subparagraph of paragraph 1 is worded as follows:

" The Spanish State reserves the right to leave without effect the loans and the aid granted in the event of non-compliance with the conditions to be established and in any event when the award of the contracts to (a) to be financed by a clear breach of the basic principles of procurement established by international financial institutions. '

Three. Paragraph 3 is worded as follows:

" Three. In addition, the Government, within the maximum amount of the allocation to the FAD, the Budget Law of each year, in addition to the normal payment obligations of the credits and the aid granted, may also allocate that to the payment of the obligations for concessional financing originated or derived from international treaties or conventions authorized by the General Courts, as well as the payment of the Spanish obligations towards multilateral development institutions and to compensate annually to the Institute of Official Credit for the expenditure incurred in the development and implementation of the role entrusted to it in relation to the Fund. It may also allocate the allocation to finance the costs of monitoring, monitoring and inspection of the various projects and aid financed from the SDF. "

Four. The first indent of the first subparagraph of paragraph 6 is worded as follows:

" All asset transactions carried out by the SDF, including the refinancing of the loans, take the form of individual transactions or credit lines, as well as the annual compensation to the Credit Institute. The official shall be authorized by the Council of Ministers. "

Five. The last subparagraph of paragraph 6 is deleted.

Article 105. Fund for the granting of microcredit for basic social development projects abroad.

One. The fund for the granting of micro-credit for basic social development projects abroad (FCM) is a financial instrument under which the government can have the necessary funds to grant microcredit for the improvement of the living conditions of vulnerable groups and the implementation of basic social development projects, as referred to in Article 28.1 of Law 23/1998 of 7 July 1998 on International Cooperation for Development.

Two. The Fund will have an initial allocation of 12 000 million pesetas to which the amount of micro-credits will be added which, during the financial year 1998, has been granted by the Ministry of Foreign Affairs under the terms of the Transitional provision Third of the aforementioned Law 23/1998.

Three. The Government, within the maximum amount of the allocation to the FCM, the Budget Law of each year, in addition to the payment obligations of the microcredits granted, will compensate the Institute of Official Credit annually for the expenses in which incurs the development and implementation of the function entrusted to it in relation to the fund and shall cover the costs of evaluation, monitoring and inspection of the various projects financed with the FCM.

Four. For the coverage of the annual financial needs of the FCM, in addition to the budgetary allocation that each year, if any, will be established in the General Budget Law of the State, the resources from the returns of the microcredit granted, as well as the interest and commissions accrued and collected from those.

Five. In addition to establishing the allocations to be made annually to the FCM, the General Budget Laws of the State shall set the maximum amount of the operations which may be authorized in each financial year from the Fund.

Six. All the operations of the FCM, as well as the annual compensation to the Institute of Official Credit, shall be authorized by the Council of Ministers.

The Management of the FCM will be carried out by its Executive Committee, whose composition and functioning will be regulated. It shall also assess and, where appropriate, approve the proposals made by the Fund manager prior to its authorisation by the Council of Ministers.

The Institute of Official Credit will formalize, in the name and representation of the Spanish Government and on behalf of the State, the corresponding microcredit agreements; likewise, it will provide the services of technical instrumentation, accounting, cash, control, recovery and recovery, and in general all financial statements relating to the operations of assets authorised by the FCM, without prejudice to the powers conferred on it by the text Recast of the General Budget Law, approved by Royal Legislative Decree 1.091/1988, of 23 September, and other laws in force.

CHAPTER VI

Administrative action on energy

Article 106. Amendment of Law 54/1997 of 27 November of the Electrical Sector.

Article 33 (1) of Law 54/1997 of 27 November of the Electrical Sector is amended, which is worded as follows:

" 1. The market operator, as responsible for the economic management of the system, assumes the management of the system of offers for the purchase and sale of electricity in the terms that are regulated.

The market operator shall perform its duties in compliance with the principles of transparency, objectivity and independence, under the monitoring and control of the Committee of Market Agents referred to in paragraph 4 of this Article. Article.

Act as an operator of the market a trading company whose shareholders may be a party to any natural or legal person, provided that the sum of its direct or indirect participation in the capital of this company does not exceed 10 per 100. Also, the sum of direct or indirect holdings of the persons engaged in the electricity sector shall not exceed 40 per 100, and these actions cannot be indicated for any purpose.

In the event that any natural or legal person who had the status of a market player showed that the market operator is willing to participate in the capital of that market as an operator of the market. company, the request will be raised to the General Shareholders ' Meeting together with the applicant's certification of whether or not to perform activities in the electrical sector.

The General Board shall accept the application submitted by a maximum number of shares equivalent to the average of the shares existing in the tranche to be matched by the petitioner, becoming effective through of any or some of the following procedures:

(a) The willingness to sell by the company or by any of its shareholders of the corresponding actions expressed in the General Meeting.

b) The capital increase of the company through the issuance of new shares provided that the limit of 40 per 100 is respected and can be subscribed by individuals who perform activities in the electrical sector.

When the applicants for participation in the market operator's capital carry out activities in the electricity sector, in order to respect the percentage mentioned above, a capital increase may be agreed upon necessary, provided that the willingness to subscribe to such shares by any of the shareholders who do not engage in electrical activities is manifest in the General Meeting.

In any case, the right of preferential subscription of the shareholders on the shares that are issued to meet the new requests for participation is excluded.

The subscription of shares in the capital increase assumptions referred to in the preceding paragraph shall be made at the highest of the following two values: five thousand pesetas or the theoretical value resulting from the last balance sheet approved by the company. "

Article 107. Amendment of Law 54/1997 of 27 November of the Electrical Sector.

The Transitional Provision Sixth of Law 54/1997 of 27 November of the Electrical Sector is worded as follows:

" transitional Provision Sixth. Costs of transition to competition.

1. It is recognised that there are transitional costs for the competitive market regime provided for in this Law by companies holding power production facilities which are included in the market at 31 December 1997. the scope of Royal Decree 1538/1987 of 11 December 1987 on the determination of the tariff of the service companies. Consequently, those companies are recognised as being entitled to compensation for such costs.

The overall basis of the compensation provided for in the preceding paragraph, which shall be updated annually in the terms of the rules laid down, shall be as at 31 December 1998, the sum of the amounts resulting from the perform the following operations:

(a) Of the amount, in value at 31 December 1997, as referred to in Article 13 (a) of Royal Decree 2017/1997 of 26 December 1998, updated as at 31 December 1998 as provided for in that Royal Decree, the amounts corresponding to the year 1998 to be collected in accordance with the same in respect of fixed remuneration for the allocation of indigenous coal consumption.

(b) The amount resulting from the sum of the amounts, in value at 31 December 1997, as referred to in points (b) and (c) of Article 13 of Royal Decree 2017/1997, as updated at 31 December 1998 as provided for in Article 13 (1) of the Treaty. in that Royal Decree, the amounts to be collected from the 1998 financial year in respect of fixed remuneration for the general allocation and the specific allocation shall be deducted.

2. The quantity resulting from the operation described in point (a) of the second subparagraph of paragraph 1 and 20 per 100 of the quantity resulting from the operation described in point (b) of that subparagraph, updated in the words The following rules shall apply:

(a) The compensation will be met by the companies ' perception of the right to a fixed fee, expressed in pesetas by KWH, which will be calculated, in the terms of the rules established, as the the difference between the average income earned by the companies concerned through the electricity tariff and the remuneration recognised for production in Article 16.1 of this Law.

(b) For a maximum period ending on 31 December 2007, the Government may set annually the maximum amount of this fixed remuneration with the corresponding distribution. However, if market conditions make it advisable, once the conditions and commitments laid down in this Transitional Provision are fulfilled, the Government may reduce the time limit. If the average cost of generation referred to in Article 16.1 of this Law is over an annual average of more than 6 pesetas per KWH, this excess shall be deducted from the outstanding amount of compensation corresponding to the part of the right of compensation referred to in this paragraph.

3. The following rules

apply to 80 per 100 of the quantity resulting from the operation described in paragraph 1 (b) (b), updated in accordance with the provisions of this Transitional Provision:

(a) The amount to be offset, corresponding to the part of the right of compensation referred to in this paragraph, shall be reduced by 20 per 100, with effect from 31 December 1998.

(b) The outstanding amount of compensation remaining shall be met by means of the affectation to that end, from 1 January 1999, of a percentage of the turnover from the sale of electricity to consumers, which shall be from the 4,5 per 100 and shall be maintained until full satisfaction of the amount referred to in this paragraph.

Without prejudice to the foregoing paragraph, in the event of changes in the tariff regime or any other circumstances that may adversely affect the satisfaction of the compensation or the disappearance of that scheme, the State shall take the necessary measures to ensure such satisfaction.

(c) The cost corresponding to the part of the compensation right referred to in this paragraph shall be considered to be a cost consideration defined as a specific target for the purposes of Royal Decree 2017/1997 or the provision which, if any, will replace it in the future.

(d) The distribution between the companies holding the right of compensation shall be effected by applying the percentages set out in Annex III to Royal Decree 2017/1997.

4. Companies holding the right of compensation referred to in the preceding paragraph of this transitional provision may give it to third parties.

In the event that the total or partial transfer of the right of compensation is in favour of a Fund for the Titling of Assets, the interest rate to be applied for the updating of the overall base amount of the divested party In the case of compensation as at 31 December of each year, from the date of the transfer to the full payment of the part transferred, the total effective average economic cost of the financing, excluding the management costs and administration of the Fund. To this end, the financing conditions of the Fund shall be subject to government authorization.

Will be reduced by 99 per 100 the tariffs of the Collegiate Trade Brokers, Notaries, and Commercial and Property Registrars, corresponding to any acts that take place in connection with the sale of the the right of compensation to the Fund for the Titling of Assets or the securitisation thereof.

5. The costs of transition to competition, to which this Transitional Dispositionis concerned, will, as long as they exist, be considered as permanent system costs.

In any event, the amount to be recovered by the electrical undertakings to which the costs of transition to competition are charged, through the mechanisms referred to in paragraphs 2 and 3 of this Disposition, exceed, until 2007, in no case, the total amount to be recovered if all of these costs have been settled by the dispute procedure referred to in paragraph 2.

In the event that, as a result of the provisions of the preceding paragraph, negative amounts are given, the Government shall establish the procedure to ensure that the compensation is paid to the consumers, if any.

6. The references contained in other provisions of this Law other than this Transitional Provision to the period during which the remuneration of the transition costs to the competition of the electricity undertakings is subsist shall be construed as referring to the period in which the compensation referred to in paragraph 2 of this Transitional Provision is subsisting.

7. The Government is authorised to lay down the provisions for the development of this Transitional Provision and to adopt measures to ensure the full effectiveness of the provisions of this Transitional Provision. "

Article 108. Amendment of Articles 21, 27, 93 and the fifth transitional provision of Law 34/1998 of 7 October of the Hydrocarbons Sector.

The following amendments are introduced in Law 34/1998 of 7 October of the Hydrocarbons Sector:

One. Article 21 (1), which is worded as follows, is amended as follows:

" 1. The security required in Article 16 shall be fixed in accordance with the investment plan and the restoration plan submitted by the applicant and shall be responsible for the fulfilment of the investment, tax, social security and social security obligations. restoration, as well as the payment of fines and penalties. "

Two. Article 27 (2) is amended as follows:

" 2. The security required by Article 16 of this Law shall be determined on the basis of the investment programme submitted by the applicant and shall be responsible for the fulfilment of the investment, tax, social security and decommissioning obligations. of recovery, as well as of the payment of fines pursuant to the sanctioning regime provided for in Title VI. "

Three. Article 93 is amended, which is worded as follows:

" Article 93. Rates of gaseous fuels.

The Minister of Industry and Energy through a Ministerial Order, after the Agreement of the Government of the Government for Economic Affairs, will dictate the necessary provisions for the establishment of gas sales tariffs natural gas, manufactured gases and liquefied petroleum gases by pipeline for final consumers, as well as the prices of natural gas and liquefied petroleum gas for distributors of fuels by pipeline, establishing the specific values of those tariffs and prices or a system of automatic determination and updating of the same. The sales rates to the users shall be maximum and shall be unique for the entire national territory, without prejudice to their specialties. "

Four. A new paragraph 1a is added to the Fifth Transitional Provision with the following wording:

"1.bis For the purposes of the preceding paragraph, compliance with the level of consumption shall relate to annual periods."

CAPITULO VII

Administrative Action on Sports

Article 109. Amendment of Law 10/1990 of 15 October of the Sport.

The following precepts of Law 10/1990 of 15 October of the Sport are amended:

One. Article 8 is amended in its paragraphs (o) and (r) which shall have the following content:

" (o) Authorize the registration of the sports anonymous companies in the Register of Sports Associations, register the acquisition and the disposal of significant shares in its shareholding and authorize the acquisition of their values in the terms set out in Article 22.2. '

" (r) Vellar for the effective application of this Law and other rules that develop it by exercising the actions that proceed as well as any other faculty legally or regulatively assigned to pursue the the aims and objectives set out in this standard. '

Two. Article 20 is amended in its first paragraph, which shall have the following content:

" 1. Public limited companies and clubs participating in a professional competition must register, in accordance with the provisions of Article 15, in the Register of corresponding Sports Associations and in the respective Federation.

The certification of the registration seat of a Sports Company in the Register of Sports Associations must be accompanied by the application for registration of this in the Commercial Registry. "

Three. Article 21 is amended in its third paragraph, which shall have the following content:

" 3. The Capital of Sports Anonymous Companies shall be represented by nominative shares. "

Four. Article 22 is replaced by the following:

" 1. Any natural or legal person who acquires or enajes a significant participation in a Sports Company shall communicate, in the terms that are established, to the Superior Council of Sports the scope, period and conditions of acquisition or disposal.

Significant participation in a Sports Anonymous Company shall be understood to include shares or other securities which are convertible into them or which may directly or indirectly entitle them to their acquisition or subscription of the way the acquirer passes or ceases to have, along with those he already owns, a stake in the capital of the same or multiple of five percent.

2. Any natural or legal person who intends to acquire shares in a Sports Company or securities that may directly or indirectly give his or her subscription or acquisition in such a way that, united to those in possession, he or she may be held by participation in the total of the voting rights of the society equal to or greater than twenty-five percent, must obtain prior authorization from the Superior Council of Sports.

The High Council of Sport may only refuse authorization in the cases referred to in the following article. If it does not recuse express resolution within three months of receipt of the application, the authorization shall be deemed to have been granted.

3. For the purposes set out in this Article, they shall be deemed to be owned or acquired by a natural or legal person:

(a) Shares or other securities held or acquired by entities belonging to the same group as defined in Article 4 of Law 24/1988 of 28 July of the Securities Market;

(b) Shares or other securities held or acquired by other persons acting in their own name but on behalf of that person, in a concerted manner or with a decision-making unit.

It shall be understood, unless proof to the contrary, that they act on behalf of a legal person or in a concerted manner with the members of its administrative body.

In any case, account shall be taken of both the Sunday ownership of the shares and other securities and the voting rights enjoyed under any title. "

Five. Article 23 shall be worded as follows:

" 1. Sports limited companies and clubs participating in professional competitions at the state level will not be able to participate directly or indirectly in the capital of another Sports Company that takes part in the same competition. or, being different, belong to the same sports mode.

2. No natural or legal person who directly or indirectly holds a share in voting rights in a Sports Company equal to or greater than five percent may directly or indirectly hold an equal or equal share more than five percent in another Sports Company that participates in the same professional competition or, being different, belongs to the same sports modality.

3. No shares of a Sports Company or other securities that directly or indirectly may be entitled to its subscription or acquisition may be acquired where the effect of adulterating, devirtuing or altering the normal may occur. development of the professional competition in which the company participates.

4. Any acquisition of shares of a Sports Company or of securities that entitle them to their subscription or acquisition that is made in breach of the provisions set forth in the preceding paragraphs shall be null and void.

5. The public limited liability companies shall forward to the Superior Sports Council and the Professional League corresponding information regarding the ownership of their securities with the periodicity and extension to be determined as regulated.

6. The public limited companies must allow the examination of the book of registered actions to the Superior Council of Sports at the request of the latter and will be obliged to update it immediately after they have knowledge of the succession in the ownership of your actions. "

Six. Article 24 is amended as follows:

" 1. The governing body of the sports public limited liability companies shall be a Board of Directors composed of the number of members to determine the Statutes.

2. May not be a member of the Board of Directors:

(a) Persons identified in the Companies Act and other rules of general application;

b) Who in the last five years have been punished for a very serious offence in sport;

(c) Those who are at the service of any public administration or company in whose capital some public administration participates, provided that the activity of the organ or unit to which they are attached is related to that of the public authorities. Public limited liability companies;

(d) Those who have or have had in the last two years the status of high office of the General Administration of the State and of the entities governed by public law linked to or dependent on it, in the terms indicated in the Article 1.2 of Law 12/1995, of 12 May, provided that the activity of the office is related to that of the limited liability companies.

3. The members of the Board of Directors and those holding managerial positions in a Sports Company shall not be able to hold any office in another Sports Company that participates in the same professional competition or, being different, belongs to the same sports mode. "

Seven. Article 26 is amended to have the following content:

" 1. An anonymous sports company with several sports sections shall keep accounts which make it possible to differentiate the operations referred to in each of them regardless of their integration into the company's annual accounts.

Without prejudice to the application of Article 200 of the Recast Text of the Company Law, in memory, the distribution of the net amount of the turnover corresponding to the activities specific to each sports section of the company.

The specific rules and models to be adjusted by the accounts of the public limited liability companies as well as the frequency and scope of the periodic information to be sent to the Commission shall be determined. Top Sports Council.

2. The public limited liability companies shall send the audit report of the annual accounts and the management report before the deposit of those accounts in the Register to the High Sports Council and the Professional League. Mercantile.

3. In addition to the provisions of the foregoing paragraph and the legislation applicable to the Company, the Superior Council of Sports, either on its own initiative or at the request of the corresponding Professional League, may require the submission of a Company Sports a supplementary audit by auditors by the appointed with the scope and content to be determined in the relevant agreement. "

Eight. Article 27 is amended to have a single paragraph with the following content:

" Loans for loans made by shareholders, directors and other directors of a Sports Company in favour of the Company shall be considered to be subordinated to the other in which the company figure as a debtor. "

Nine. Article 48 (6), which is worded as follows, is amended as follows:

" 6. The Spanish Paralympic Committee has the same nature and exercises similar functions as those mentioned in previous paragraphs regarding sports people with physical, sensory, mental and brain disabilities. Attention to their object, nature and functions in the field of sport is declared to be of public utility. "

Ten. Add a new paragraph 7 to Article 48, with the following wording:

" 7. The regulatory provisions of the Spanish Olympic Committee's tax regime shall also apply to the Spanish Paralympic Committee. "

Once. A number 3 is inserted in Article 49, with the following wording:

" 3. The exploitation or use, commercial or non-commercial, of the emblem or symbols, the names "Paralympic Games", "Paralimpiadas" and "Paralympic Committee", and any other signs of identification which, by similarity, are in confusion with the is reserved exclusively for the Spanish Paralympic Committee. No legal person, public or private, may use such emblems and denominations without authorization from the Spanish Paralympic Committee. "

Twelve. Title V is renamed "The Olympic Committee and the Spanish Paralympic Committee".

Thirteen. Article 76 is amended in the first subparagraph, point (e) and sixth subparagraph, and a new seventh paragraph is added:

" e) Aggressive and anti-sports behaviour, attitudes and gestures of players, when addressed to the arbitrator, other players or the public, as well as the public statements of directors, administrators or the right of sports clubs and public limited liability companies, technicians, referees and sportsmen who incite their teams or spectators to violence. "

" 6. The following shall be considered to be very serious infringements of sports limited liability companies:

(a) The acquisition of shares or securities of an anonymous sports company in such a way as to have more than twenty-five percent of the voting rights of the company without obtaining the express or presumed authorization of the Council Superior Sports or the acquisition of shares or securities of an anonymous sports company contrary to the prohibition set out in Article 23.2 of this Law.

b) Failure to submit the audit report of the annual accounts or the management report within the time limits and in the terms set out in this Act.

c) The negative, obstruction or resistance to the examination by the Sports Council of the book of the book of nominative actions.

d) The refusal, obstruction or resistance to the submission to the audits that were agreed upon by the Superior Council of Sports as provided for in Article 26.3 of this Law.

The liability for the offences referred to in paragraph (a) of this Article shall be borne by the acquirer or acquirer and those acting in concert with them; in the infringements identified in the other The liability shall be borne by the Sports Anonymous Company and the administrator or administrators to whom the non-compliance, refusal, obstruction or resistance is attributed. "

" 7. Serious infringements of the obligation to communicate the acquisition and disposal of significant shares in an anonymous sports company as well as the delay shall be deemed to be serious infringements of public limited liability companies. unjustified in the performance of the duty to update the book of nominative shares in the terms set out in Article 23.6.

The liability for the offences related to this paragraph shall be borne, in the first case, on the person or persons required to communicate the acquisition or disposal and, in the second case, on the Sports Company and the administrator or administrators to whom the non-compliance, refusal, obstruction or resistance is attributed. "

Fourteen. Three new paragraphs are added to Article 79 with the following wording:

" 4. The following sanctions shall be imposed by the committee on very serious infringements of public limited liability companies:

(a) A pecuniary amount of between 25,000,0001 and 75,000,000 pesetas.

b) In the case of the infringement referred to in Article 76.6 (a), the suspension of the political rights of the shares or securities acquired; this measure may be taken as a precautionary measure as soon as the sanctioning case. "

" 5. The penalty for pecuniary fine of between 1,000,000 and 25,000,000 pesetas

be imposed by the commission for the serious infringement of the sports public limited liability companies provided for in Article 76.7.

The jurisdiction to impose the penalties provided for in this paragraph and in the preceding paragraph shall be the responsibility of the President of the Superior Council of Sports and the resolutions that dictate in this matter shall end the administrative path. "

6. When the same facts imply an infringement established in this Law and in Law 24/1988 of 28 July of the Market of Securities, the latter will be applied in the configuration, qualification and graduation of the infringement as well as in the amount of the sanction and competence to impose it. "

Fifteen. A new fifth paragraph is added to the seventh additional provision:

" 5. The Sports Clubs in this Disposition will adjust the accounting of their professional sports sections to the rules that regulate or in the future can regulate the one of the sports anonymous societies and will be subject to the the same obligations to be established for the latter in accordance with Article 26.1 of this Law in respect of the periodic information to be submitted to the High Council of Sport. "

Sixteen. The additional eleventh provision, which is left without content, is repealed.

seventeen. A sixth transitional arrangement is added with the following content:

" Transient disposition sixth.

1. Three years after the entry into force of the amendment of Law 10/1990, of 15 October, of the Sport, carried out by Law 50/1998, of December 30, of Fiscal Measures, Administrative and of the Social Order, the public limited companies The Court of Justice of the European Court of Justice of the European Court of Justice of the European Union, of the Court of Justice of the European Union, of the Court of Justice of the European Union Stock Exchanges.

2. In relation to the limited liability companies whose shares, in accordance with the provisions of the previous paragraph, have been admitted to trading on a Stock Exchange, the National Securities Market Commission may require the carrying out the additional audits which it considers necessary in accordance with the terms laid down in Article 26.3 of this Law.

3. The Minister of Economy and Finance and, with his express rating, the National Securities Market Commission, will regulate the specialties that may be present in relation to the scope and frequency of the information that the Companies Sports listed on the Stock Exchange must be made public. "

Eighteen. A new Final Final Disposition is added, with the following wording:

" Final layout fifth.

1. After the expiry of the period referred to in the first paragraph of the Sixth Transitional Provision of the Law, the provisions in force in the field of limited liability companies shall be directly applicable to public limited liability companies. As soon as they are not in breach of the rules laid down in this Law.

2. In the event of a meeting of the Superior Sports Council and the National Securities Market Commission, these entities will be able to coordinate their actions with regard to the reception of information and the those other subjects that so require so that the objectives and objectives of each of them are more effectively met. "

nineteen. A Sixth Final Disposition is added with the following content:

" Final disposition sixth.

Reglamentarily shall be regulated the functioning of the Register of Sports Associations and the sections that in it must be created as well as the Register of Significant Interests in Sports Anonymous Societies. "

CHAPTER VIII

Administrative Action on Health

Article 110. Amendment of Law 25/1990 of 20 December of the Medication.

New wording is given to Article 22 (1) of Law 25/1990 of 20 December of the Medication, which will be worded as follows:

" 1. The Ministry of Health and Consumer Affairs may, for objective health reasons, subject to special reservations the authorization of proprietary medicinal products as required by their nature or characteristics, as well as the general conditions of prescription and dispensing of the same or specific National Health System. "

Article 111. Public Health Foundations.

1. In accordance with the provisions of Law 15/1997 of 25 April on the enabling of new forms of management of the National Health System, for the management and administration of health centers, services and health facilities health or health care or social health care may be created by entities of a public nature or public ownership admitted to law and, among them, public health foundations, which are governed by the provisions contained in the This article, as regards the scope of the National Institute of Health, and the regulations specific to each Autonomous Community, as regards public health foundations which may be created in their respective territorial areas.

2. Public health foundations are public bodies, attached to the National Institute of Health, which will be governed by the provisions contained in this article.

3. The constitution, modification and extinction of public health foundations, as well as their corresponding statutes, will be approved by the Council of Ministers Agreement, on the proposal of the Minister of Health and Consumer Affairs. The draft agreement shall be accompanied by the initial action plan referred to

the following paragraph.

4. The initial action plan for public health foundations shall be approved by the Executive Chair of INHEALTH and shall include the following:

a) The goals that the entity should achieve.

b) The human, financial and material resources required for its operation.

5. Staff at the service of public health foundations shall, in general, be governed by rules of a statutory nature, relating to staff of the Health Institutions of Social Security.

In addition, you may be able to join staff who have a working or working relationship, to which your own rules will apply.

6. The management staff, which shall be determined in the statutes of the institution, may be recruited under the high management labour system provided for in Royal Decree 1382/1985 of 1 August 1985. If the designation falls on the person who is a fixed statutory staff or career officer, appointment may be made through the free designation system.

7. The procurement regime shall in any event respect the principles of advertising and free competition and shall be governed by the provisions contained in the law on public administration contracts.

8. Public health foundations shall have their own assets and may have assets assigned by the General Administration of the State or by the General Treasury of Social Security.

With regard to the real estate of the social security assets assigned to them, they will be the subject of ordinary administration by public health foundations, whose effects are attributed to them. rights and obligations to the Social Security Management Entities.

In respect of your own estate, you may acquire, for consideration or free of charge, own, lease goods and rights of any kind, which will be affected to the fulfillment of your ends. Acquisitions of real estate, as well as the disposal of own real estate, will require the prior favorable report of the Executive Presidency of the National Institute of Health.

9. The economic resources of public health foundations may come from any of the sources provided for in Article 65.1 of Law 6/1997 on the Organization and the Functioning of the General Administration of the State.

10. The budgetary, economic-financial, accounting, intervention and financial control arrangements shall be the one laid down in the General Budget Law for business public entities.

11. Public health foundations shall be governed by the provisions of this Article, as provided for by the business public entities in Law 6/1997, on the Organization and the Functioning of the General Administration of the State.

Additional disposition first. Amendment of Law 8/1987 of 8 June of Regulation of Pension Plans and Funds.

One. In Article 9 (1) of Law 8/1987 of 8 June 1987 on the Regulation of the Pension Plans and Funds, the words 'the words' are deleted:

"....., and obtained favorable opinion from an actuary on the sufficiency of the financial system and actuarial thereof, ....."

Two. New wording is given to the fifth indent of the fourth paragraph of the Additional Provision First of Law 8/1987 of 8 June of Regulation of Pension Plans and Funds:

" The amount of the redemption right shall not be less than the value of the performance of the assets representing the investment of the corresponding technical provisions. If there is a deficit in the coverage of those provisions, such a deficit shall not be passed on to the right to rescue, except in cases where the provisions are determined. The amount of the ransom must be paid directly to the new insurer or to the pension fund in which the new pension scheme is integrated. "

Additional provision second. Integration into the General System of Social Security of the staff of the Community of the Autonomous Community and the Local Authorities of Navarra.

The Government is authorized to proceed, within six months, to the integration into the General System of Social Security, and in the terms that are regulated, to the personnel of the Administration of the Community Foral and the Local Entities of Navarre excluded from the extinguished National Administration of Local Administration in accordance with the provisions of paragraph 1 of the Third Additional Disposition of Law 11/1960, of 12 May, in the The wording of the additional provisions of the Royal Decree of Law 781/1986 of 18 April 1986 approves the recast text of the existing legal provisions on Local Regime.

Additional provision third. Amendment of the Recast Text of the Law of Labor Procedure, approved by Royal Legislative Decree 2/1995, of April 7.

Article 241 (2) of the recast of the Law on Labour Procedure, adopted by Royal Decree-Law 2/1995 of 7 April, is worded as follows:

" 2. In any case, the deadline for claiming compliance with the obligations to deliver sums of money will be one year. However, in the case of the payment of periodic social security benefits, the time limit for the application of the application shall be the same as that laid down in the substantive laws for the exercise of the right to the right to the provision in question or it will be imprinted if that right has such a character in such laws.

If the Gestora or the Contributor of Social Security has proceeded pursuant to Article 126 of the recast of the General Law of Social Security, to the payment of the economic benefits of which it has been the company is responsible, may request the execution of the judgment within the time limits set out in the preceding paragraph from the date of payment by the Entity that would have anticipated the benefit. "

Additional provision fourth.

Reform of the fifth additional provision, paragraph 2, of Law 29/1994, of 24 November, of Urban Leases, which is worded as follows:

" 2. The appeals against judgments in the matters referred to in Article 38 shall be dealt with in preference to both the Provincial Hearings and the High Courts.

In the cases where the launch is carried out, appeals and appeals shall not be admissible on the defendant, where they proceed, if he does not credit the application for the payment of the income due and those which he/she contract must pay pre-empted, or if not the delivery court or notarially.

If the lessee does not comply with the above, the judgment shall be signed and its execution shall be carried out, provided that it is required by the judge or tribunal that he or she is aware of the judgment that it does not fulfil its obligation to pay or to enter into the five-day period.

The appeal or appeal brought by the lessee, whatever the state in which it is situated, shall also be held by desert if, during the substantiation of the same, the person who pays the time limits or the time limits are paid to be brought forward. However, the lessee may cautiously advance or record the payment of several non-expired periods, which shall be subject to settlement once the judgment is signed. In any event, the payment of such amounts shall not be understood as contractual novation. '

Additional provision fifth. Legal assistance to state commercial companies and foundations with state participation.

One. Through the formalisation of the appropriate agreement, legal assistance, consisting of advice and representation and defence in judgment, may be entrusted to the State Lawyers in the Legal Service of the State. state mercantiles as well as foundations whose endowment would have been provided, in whole or in part, by the State, its autonomous bodies or public entities.

Two. This agreement should provide for the economic consideration to be paid by the company or foundation to the State, which will be entered into the Treasury.

Additional provision sixth. Assignment to the Local Entities of Mortgage Credits granted by the National Housing Institute.

The local authorities and the autonomous agencies that are responsible for housing, the mortgage loans that were granted in their day by the National Housing Institute, are transferred to the local government and to the local authorities. to finance the construction of houses of official protection of private promotion, carried out by the own Corporations or Local Entes, according to the Laws of 19 April 1939 and 15 July 1954, subrogating accordingly Entities in the legal position of the State in respect of these claims.

All expenses motivated by cancellation and registration operations that require payments to third parties will be paid by those Entes.

Resources from the return of these credits should be reinvested in public housing promotion.

Additional provision seventh. Bonds of leases deposited in the former Institute for Public Promotion of Housing.

The Ministry of Public Works shall pay the Autonomous Communities within a maximum of 20 years the outstanding financial commitments arising from the bonds of leases on the basis of concert deposited in the former Institute for the Public Promotion of Housing (I.P.P.V.) and transferred to the Autonomous Communities under the Royal Decrees of the transfer of jurisdiction in matters of housing.

Additional disposition octave. Loans from the extinct National Delegation of Physical Education and Sports to non-professional entities and clubs.

The outstanding debts arising from the loans granted by the extinct National Delegation of Physical Education and Sports to non-professional entities and clubs, whose principal was previously contracted, are waived. April 1, 1977, for the promotion of the construction and improvement of sports facilities and equipment, and which have not been included in professional sports sanitation plans.

Additional provision ninth. Term of adaptation of the Statutes of Foundations.

The Foundations that have not adapted their statutes to Law 30/1994, of November 24, of Foundations and of Tax Incentives to Private Participation in Activities of General Interest, according to the number 1 of its Transitional provision Second, they may do so within two years from the entry into force of this provision.

Additional provision 10th. Programme for the Promotion of Employment.

During 1999, the Sixth Additional Disposition of Law 13/1996, of December 30, of Fiscal, Administrative and Social Order Measures, in conjunction with Article 44 of Law 42/1994, of 30 December 1994, will continue to apply. December, of Fiscal, Administrative and Social Order Measures, in respect of disabled workers.

Additional provision eleventh. Amendment of Law 13/1982 of 7 April on the Social Integration of Disabled Persons.

The second paragraph of Article 38.1 of Law 13/1982 of 7 April on the Social Integration of Disabled Persons is worded as follows:

" By way of exception, public and private companies may be exempted from this obligation, in part or in total, either through agreements contained in the sector collective bargaining at the state level and, in their Article 83 (2) and (3) of the Royal Decree of Law 1/1995 of 24 March, approving the recast of the Law on the Staff Regulations of Workers, or by voluntary option of the the employer, duly communicated to the labour authority, and provided that the two cases apply alternative measures to be determined regulatively. '

Additional disposition twelfth. Amendment of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures.

A second paragraph is added in the Sixth Additional Disposition, " Officials belonging to the Special Social Security Regime of Civil Servants of the State who provide services in the Administration of the Union European ", of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures, with the following wording:

" The provisions of the preceding paragraph shall not apply to officials exercising the right of transfer provided for in Article 11.2 of Annex VIII to the Staff Regulations of Officials of the European Communities. European, approved by Council Regulation 259/1968 of 29 February, as amended by Council Regulation (EEC) No 571/1992 of 2 March 1992, as referred to in Article 40 of Law 50/1998 of 30 December 1998 on fiscal measures, Administrative and Social Order, which will cause a decline in the General Mutuality of Civil Servants of the State as compulsory mutualists, without prejudice to the fact that they can maintain their status as a high-volunteer in that mutual benefit under the conditions laid down in Article 10 (4) of Law No 29/1975 of 27 June 1975 on the social security of civil servants State civilians. "

Additional disposition thirteenth. Deadline for the adjustment of the pension commitments of companies with their staff to the Additional Provision First of Law 8/1987, of 8 June, of Regulation of the Pension Plans and Funds.

For the adaptation of the pension commitments of the companies with their staff to the Additional Provision First of Law 8/1987, of 8 June, of Plans and Pension Funds, the period provided for in the Provisions Transitional Fourteenth, paragraph 1, and Tenth, paragraphs 1 and 2 of Law 30/1995 of 8 November 1995 on the Management and Supervision of Private Insurance shall be extended until 1 January 2001.

Additional disposition fourteenth. Amendment of Law 9/1992, of April 30, of Mediation in Private Insurance.

Article 15 (2) (b) of Law 9/1992, of 30 April, of Mediation in Private Insurance is deleted.

Additional provision 15th. Amendment of Law 30/1995 of 8 November on the Management and Supervision of Private Insurance.

One. Point (A) of Table V of the Additional Provision Eighth of Law 30/1995 of 8 November 1995 on the Management and Supervision of Private Insurance is amended, which is worded as follows:

" a) Basic compensation (including moral damages).

Low Day

Daily Compensation - Pesetas
During hospital stay	8,000
stay hospital:
Impulse (1)	6,500
3,500
3,500

(1) It is understood by the day of low impediment that the victim is incapacitated to develop her occupation or usual activity.

Two. This amendment shall enter into force on 1 January 1999, without, for that year, the update of the percentage of the general consumption price index corresponding to the immediately preceding calendar year, which shall apply to the the remaining compensatory amounts of the 'System for the assessment of damage caused to persons in road accidents'.

Additional provision sixteenth. Amendment of Law 70/1980, of 16 December, amending the reference dates for the formation of the General Censuses of the Nation and the Renewal of the Municipal Register of Inhabitants.

The following articles of Law 70/1980, of 16 December, amending the reference dates for the formation of the General Censuses of the Nation and the Renewal of the Municipal Register of Inhabitants are modified:

One. Article 1 is worded as follows:

" 1. The National Statistics Institute will form the Population and Housing Census in the years completed in one, with reference to a date between March 1 and May 31.

2. The aforementioned Institute shall also carry out the Censuses of Buildings and Locals in the years completed at zero. "

Two. Article 2 is worded as follows:

"The specific reference date for the training of the Censuses referred to in the previous article shall be fixed by Royal Decree."

Three. Article 3 is worded as follows:

"By the Ministry of Economy and Finance the necessary provisions for the development and fulfillment of what is available in this Law will be dictated."

Four. Article 4 is deleted.

Additional 17th disposition. Justification for the maintenance of the right to the enjoyment of allowances for Social Security contributions.

Within three months of the entry into force of this Law, companies that enjoy contributions to Social Security for the application of the rules set out below will be required to accredit, before the National Employment Institute, the maintenance of the right to bonus, providing the supporting documentation to be determined by the Ministry of Labour and Social Affairs.

The non-accreditation of the right to the indicated benefits will result in the automatic loss of the same, from the next month after the three-month period referred to in the previous paragraph.

What is set out in this provision is applicable to bonuses born and enjoyed as a result of the following rules:

Decree 1293/1970 of 30 April on the employment of workers over the age of 40.

Decree 1377/1975 of 12 June amending Decree 1293/1970 of 30 April on the employment of workers over the age of 40.

Royal Decree 1445/1982 of 25 June, which regulates various measures to promote employment.

Royal Decree 3239/1983, of December 28, on benefits to companies for hiring workers over the age of 45.

Royal Decree 799/1985 of 25 May, which encourages the recruitment of young people and extends this measure to certain programmes and contracts in force.

Royal Decree 1991/1984, of 31 October, which regulates the part-time contract, the replacement contract and the partial retirement.

Royal Decree 1194/1985, of 17 July, for which they are accommodated under the provisions of the Additional Provision Seventh of Law 8/1980 of 10 March, the rules on the anticipation of the retirement age, as a measure of promotion of employment.

Law 22/1992, of July 30, of Urgent Measures on the Promotion of Employment and Unemployment Protection.

18th additional disposition. Export Credit Insurance.

The Minister of Economy and Finance will be able to authorize the Spanish Company of Credit Insurance to Export S.A. (ECSCE) to ensure that, in order to achieve a more efficient management of the overall portfolio which it ensures in its own name and on behalf of the State in the Export Credit, it may dispose, yield and constitute rights, in whole or in part, on the claims against third parties arising from the State's coverage of any type of export credit. To this end, it may authorise the conclusion by CESCE of securitisation transactions or any other kind, provided that they entail a decrease in the risk incurred or an improvement in the profitability of the said portfolio managed by the Company in its own name and on behalf of the State. In any event, the performance of such transactions shall take into account the rights of third parties in the part of the unsecured claims and the non-expired risk.

Additional 19th disposition. Amendment of Law 11/1997, of 24 April, of Envases and Waste of Envases.

One. A paragraph 4 is added to Article 10, with the following wording:

" 4. For the purpose of facilitating the control and monitoring of the obligations laid down in Article 10.1 of this Law, in the invoices issued by the packers for the commercial transactions of packaged goods placed on the market through integrated waste management systems in used packaging and packaging, the contribution made to such systems should be identified in a clearly differentiated manner from the other concepts that integrate such an invoice. The said contribution shall be identified as a product, not included in the unit price.

However, in invoices for packaged products where the total value of the contribution to the integrated management system in relation to the final price does not exceed 1 per 100, the packers may be limited to identify separately only the overall amount of the contribution to those systems by the packaged products to which the invoices are referred.

In any event, where the amount of the contribution to the integrated management systems is not included in the invoice, it shall be presumed, unless proof to the contrary, that the contribution made by the packaged products covered by the been satisfied.

Packers shall provide any type of performance to be carried out by the integrated management systems to check the quantity and typology of packaged products placed on the market by those through such systems. systems.

Integrated management systems shall respect the principles of confidentiality and commercial privacy in relation to any information they know as a result of the actions referred to in the preceding paragraph. "

Two. A point (h) is added to Article 19 (2), which reads as follows:

"(h) Non-compliance by the packers of the obligations laid down in Article 10 (4)."

Three. The provisions of this provision shall apply from 1 April 1999.

320th additional disposition. Amendment of Law 13/1998, of 4 May, of Market Management of Tabacos and Tax Regulations.

Law 13/1998, of 4 May, of Market Management of Tabacos and Tax Regulations is amended, adding the following paragraphs:

One. Article 7 (2) (b) and (c) shall be worded as follows:

" (b) Discrimination against vending machines in display cases or shop windows, brands or manufacturers, as well as external identification by means of logos, labels or identifying elements of manufacturers, marquists or specific distributors and advertising outside the establishment of their brands or products.

(c) The repeated absence, at the point of sale with a surcharge, of stocks of the most demanded tasks, as well as the identification outside the establishment in which the point of sale is located by means of logos, labels or identifying elements of manufacturers, marquists or distributors and advertising outside the establishment of their trade marks or products. "

Two. A point (e) is added to Article 7 (3) (3), with the following wording:

" (e) The sale of tobacco without proper administrative authorization shall be deemed to be an infringement of this nature, where it does not constitute a crime or an administrative infringement of contraband according to its specific legislation. The non-authorised storage of tobacco products for sale shall also be included in this case. It shall be presumed that such a destination exists when the work is situated in a commercial establishment open to the public or the attitude and conduct of the holder of the work is patently reduced by the offer to the public for sale. "

Three. A point (e) is added to Article 7 (4) with the following wording:

(e) The offences referred to in paragraph 3 (e) of this Article shall be punishable by a fine of up to 500,000 pesetas, jointly and severally, together with the offender, the holder of the the establishment in which the infringement was carried out if that was its employee or dependent or if it was committed with its knowledge. "

Additional twenty first disposition. Amendment of the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20.

The following Additional Provision Twenty-eighth is incorporated into the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, with the following wording:

" Twenty-eighth additional disposition.

The contributions made by the Management Entity for the retirement contingency, as provided for in Article 218 (2) of this Law, will have an effect on the calculation of the statutory basis for the pension retirement and percentage applicable to that. In no case shall such contributions have legal validity and effectiveness in order to establish the minimum contribution period required by Article 161.1.b of this Law which, in accordance with the provisions of Article 215.1.3, has been credited to the time of the application for the unemployment benefit for over 52 years. "

Additional twenty-second disposition. Scale of scientists from the Higher Council of Scientific Research.

Within the Scientific Staff Escalations of the Higher Council of Scientific Research, the Scale of Scientific Collaborators will become known as the Scale of Holders.

All references to the Scientific Contributor Scale contained in the existing regulations will be replaced by the new name of the Scale of Scientists.

33rd additional disposition. Extension of the benefits of Royal Decree-Law 11/1998 of 4 September.

May be eligible for the benefits of Royal Decree-Law 11/1998 of 4 September 1998, the Cooperative Societies, which replace in the terms provided for in the Royal Decree-Law 11/1998, to workers or working partners during the periods of Maternity, adoption and accommodation rest, irrespective of the social security affiliation scheme in which the replacement workers are included, provided that the contracts for interment are concluded with workers unemployed.

Twenty-fourth additional disposition. Amendment of Law 29/1998 of July 13, Regulatory of Jurisdiction-Administrative Jurisdiction.

The following precepts of Law 29/1998 of July 13, Regulatory of the Jurisdiction-Administrative Jurisdiction are amended.

One. A sixth paragraph is added to the fourth additional provision, 'Resources against certain acts, resolutions and provisions', as follows:

" The administrative acts not subject to ordinary appeal by the National Energy Commission and the resolutions of the Minister of Industry and Energy that resolve ordinary appeals against acts dictated by the National Energy Commission, as well as the provisions dictated by the aforementioned entity, directly, in a single instance, before the Chamber of the Administrative-Administrative of the National Court. "

Two. The fifth additional provision shall be worded as follows:

" Additional disposal fifth. Modification of the Recast Text of the Law of Labor Procedure.

Article 3 of the Recast Text of the Law of Labor Procedure, approved by Royal Legislative Decree 2/1995, of 7 April, will be worded as follows:

1. Do not know the Courts of the Social Order:

(a) The protection of the rights of freedom of association and the right to strike in respect of civil servants and the staff referred to in Article 1.3.a) of the recast text of the Law on the Status of Workers.

(b) of the decisions given by the General Treasury of Social Security in the field of revenue management or, where appropriate, by the Management Entities in the case of joint collection fees, as well as those relating to the settlement and infringement proceedings.

(c) Of the pretensions that are about the challenge of the general provisions and acts of the Public Administrations subject to the Administrative Law in the field of work, except those expressed in the next.

2. The Courts of the Social Order shall know of the claims concerning:

(a) Administrative decisions relating to the imposition of any sanctions for all types of social order infringements, with the exceptions provided for in paragraph 1 (b) of this Article.

(b) Administrative decisions on the regulation of employment and administrative action in the field of collective transfers.

3. Within nine months of the entry into force of this Law, the Government will forward to the General Courts a Draft Law to incorporate into the Law of Labor Procedure the procedures and procedural specialties corresponding to the This Law shall determine the date of entry into force of the attribution to the Jurisdiction of the Social Order of the matters falling within the number 2 of this Article. "

Three. The third final provision shall be worded as follows:

" Final Disposition Third. Entry into force.

This Law shall enter into force within five months of its publication in the Official Gazette of the State, without prejudice to the provisions of the Fifth Additional Disposition. "

Additional twenty-fifth disposition. Medical-health care and accident-of-work-care doctors ' foresight regime.

El Comercio] The government, within six months, will present a report on the origins, evolution and possible solutions to the situation in which the Congress of Deputies, Economy, Trade and Finance of the Congress of Deputies, will present its report. it is subject to the provision of medical and occupational health and accident care, the range of the standard by which such solutions are to be articulated, costs of integration into the system and the responsible subject.

Additional twenty-sixth disposition. Procedure for the deduction of debts of certain Public Entes.

1. The debts of public law firm, expired, liquid and enforceable that the territorial Entes, Autonomous Bodies, Social Security and other Entities of Public Law, whose activity is not governed by the private legal system, have with the Public Finance may be deducted from the withholding tax on the amounts that the State Administration is required to transfer to the entities concerned.

2. The jurisdiction to issue the judgment by agreeing to the termination of debts by withholding from the amounts that the State Administration is required to transfer to the corresponding debtor Entity corresponds to the Director of the Department of Collection of the tax office, who may delegate the same.

3. The initiation of the procedure shall determine the suspension of the procedure for the recovery of the debts to which it relates, with effect from the date of the agreement until the retention occurs.

4. The termination of the debts under the deduction for deduction procedure shall take place at the time of the retention and the concurrent amount.

The debts covered by the deduction procedure described above shall bear legal interest from the date of the voluntary period of the debts until the date on which the deduction is made.

5. As long as the procedure laid down for the deduction for deduction provided for in this Article is not properly developed, it shall be applied in a supplementary manner, in any case contrary to that provided for in Article 65.4 of the Treaty. General Tax Collection Regulation for the compensation of debts of Public Entities under the corresponding amounts that the State Administration has to transfer to those.

Additional twenty-seventh disposition. Study on local financing of certain municipalities.

Throughout 1999, the Ministry of Economy and Finance will prepare a study on the local financing arrangements of those municipalities whose territory is occupied in more than two thirds by land or facilities of public ownership, such as military installations or natural parks, and thus exempt from the payment of local taxes, for the purpose of determining the possible adoption of compensatory measures in the forthcoming reform of the Regulatory Law Local Haciendas.

An additional twenty-eighth disposition. State Tax Administration Agency.

First. The Government, within one month of the entry into force of this Law, will present to the General Courts the general formulation of the guidelines and the objectives of the State Tax Administration Agency projected for the year 1999, as well as the balance sheet of those established for 1998.

Second. Similarly, the Government, through the competent bodies of the State Administration of Tax Administration, will promote the continuation and strengthening of the policy of negotiation in the field of human resources, with the organs of representation that the legal rules establish as a framework for negotiation, without prejudice to possible channels of dialogue to be established with other collective or professional associations for the best functioning of the Agency, and, consequently, to achieve the best service to citizens through the fulfillment of their objectives.

The remuneration of the Agency's official and labour staff shall be in accordance with the provisions of the annual Budget Laws for staff at the service of the Public Entes.

The policy for the provision of jobs will ensure that the remuneration obtained by the officials is in line with the tasks and responsibilities assumed by the officials within the scope of the tasks assigned to them by the current regulatory framework.

The State Tax Administration Agency participates in a fundamental way in the development of a public function of special relevance: the fight against tax fraud. In this field of action it carries out, together with other bodies of the Ministry of Economy and Finance, the provision of public services such as information and assistance to taxpayers in the fulfilment of their tax obligations. the largest spontaneous completion of the same.

This service must continue to be characterized by full respect for the rights and guarantees of taxpayers involved in tax procedures, and the effectiveness of their strategies and actions.

Fourth. The State Administration of Tax Administration, in order to ensure the best fulfillment of its aims and with attention to the principle of effectiveness, will articulate the appropriate measures for the development of the professional career of the members of the Specialties of the Public Finance Management Corps. To this end, it will develop measures that will allow, in a gradual way, the horizontal mobility of the members of the aforementioned body among the different functional areas of the Agency.

Fifth. 1. Notwithstanding the foregoing, within six months of the entry into force of this Law, the Government will forward to the General Courts a Bill of Law through which the Technical Body of Finance will be created as a Body belonging to Group B. of those provided for in Article 25 of Law 30/1984 and attached to the State Tax Administration Agency.

2. In their employment relationship, the State Tax Administration Agency shall be assigned to officials belonging to the Technical Finance Corps, those posts which are in accordance with their category which have been assigned the management functions, inspection and collection of the state tax system and the customs system, in accordance with the provisions of the General Tax Law.

3. The officials of the Public Finance Management Corps who are in possession of the Specialty of Management and Liquidation, Customs Management, Tax Subinspectors and Recaudatory Management, will be integrated into the Technical Body of Finance.

4. They will declare to extinguish the specialties of Management and Liquidation, Customs Management, Tax Subinspectors and Recaudatory Management of the Public Finance Management Body, although the seniority of the officials in the in the processes of providing the jobs of the different functional areas in the future Technical Body of Finance.

5. The Technical Finance Corps will have different specialties that will be collected in its law of creation.

6. The appropriate mechanisms must be established to enable the integration into the Technical Finance Corps of the officials of the Public Finance Management Corps who are in possession of the specialties of Accounting and Management. Cadastral.

7. The draft law referred to in paragraph 1 of this paragraph shall also establish the Technical Audit and Accounting Corps of the State as a Body belonging to Group B of those provided for in Article 25 of Law 30/1984 and attached to the Ministry of Economy and Finance, to which the officials of the Public Finance Management Corps will be incorporated, who are in possession of the specialty of Accounting.

Sixth. The Inspectorate of the Taxation will develop its actions of verification and investigation of the tax situation of the taxpayers through procedures based on the principles of legality, objectivity and effectiveness, with full respect to the rights and guarantees of taxpayers.

To ensure objectivity, the instruction phase of the verification and investigation procedure and the proposed resolution of one party, and the resolution phase of the procedure of another, will be carried out with clear separation. between both.

In general, the verification and investigation actions will be carried out by the inspection in the form of teamwork. Whenever the needs of the organisation are justified and met, the needs of the organisation may be justified:

(a) To attribute to the competent authorities of the State Administration of Tax Administration the verification and investigation of the tax situation of the contributors to be determined, as well as the initiation and in their case the the instruction and the proposal for the resolution of the sanctioning files resulting from one or more officials of the inspection of the taxes. In such cases, the signature of the regularisation proposal shall be the responsibility of the official or officials who have effectively carried out such action.

b) Assign the signature of the regularisation proposals resulting from the verification and investigation of the tax situation of the taxpayers to the official or officials of the Inspectorate of the Tributes that would have been effectively performed the same. In cases where those are not signed by the head or deputy head of the relevant inspection team, they may require their approval of the proposal for regularisation.

Both the attribution of the verification and investigation of the tax situation of the taxpayers and the assignment of the signature of the proposal for regularization to the official who would have effectively developed the actions will be taken with attention to the following circumstances:

a) Characteristics of the contributors to check and, in particular, the level of income.

b) Experience and level of actuaries.

c) Mode of equipment in which such officials, if any, are integrated.

Seventh. In order to improve compliance with tax obligations and effectively combat tax fraud, the Government, within six months, and in accordance with the provisions of the fourth final provision of the Income Tax Act Natural Persons and other Tax Standards, shall approve the rule that will develop the Organic Statute of the State Tax Administration Agency and will forward it to the Congress of Deputies, which will develop its functions, legal regime, organisation and operation, in accordance with the principles of efficiency and the management economy; organizational autonomy, participation of the Public Administrations interested in their management and fiscal responsibility, contained in their specific regulations and in Law 14/1996, of December 30, of the Transfer of the Tax of the State to the Autonomous Communities and Complementary Fiscal Measures.

Additional twenty-ninth disposition.

The last paragraph of Article 2 (1) of Law 19/1995, of 4 July, of Modernization of Agricultural Holdings, is amended, being worded as follows:

" In addition, for the purposes of this Law and the provisions corresponding to the addition to the Special Agrarian System of Social Security, the direct sale by the farmer of the own production without processing, within the components of the holding, in municipal markets or in places other than permanent commercial establishments. '

Additional 30th disposition. Transfer of administrative authorisations, licences and concessions in the field of electricity.

The administrative authorizations, licenses and concessions of any kind that would be beneficial to the entities that the entry into force of Law 54/1997, of 27 November, of the Electrical Sector will carry out activities (a) power shall be construed as being transferred to the companies which must be established in accordance with the separation requirement laid down in Article 14 of that Law, and to those which may be set up for the purposes of the the final configuration of the groups of companies which, as provided for in that Law, develop regulated and unregulated activities.

Additional 30th disposition. Clinical and Provincial Hospital in Barcelona.

During 1999, the necessary measures will be taken to update the regulatory and functional situation of the Barcelona Clinical and Provincial Hospital.

Additional 33rd disposition. Social security scheme for prison work.

The Government, within six months, will present to the Justice and Home Affairs Committee of the Congress of Deputies a report on the problems arising from the application of the Social Security Regime to the work of the penitentiary, as well as the possible solutions to them.

33rd additional disposition. Administrative violations in the field of smuggling.

Article 14 of the Organic Law 12/1995, of December 12, of Smuggling Pressure, is worded as follows:

" Article 14. Accompanying measures.

1. The provisions of Articles 5 and 6, numbers 1 and 2, and Articles 7, 8, 9 and 10 of this Law shall apply to the administrative offences of smuggling.

2. Prior to the initiation of the infringement procedure for the administrative offence of smuggling, the authorities, officials and forces who, in the exercise of their powers, have knowledge of conduct or events which may constitute an infringement (a) administrative smuggling, shall proceed to the precautionary apprehension of the goods, effects and instruments which, in accordance with Article 5 of this Law, may be seized. "

Additional 30th-fourth disposition. Amendment of the recast text of the Law on Companies approved by Royal Decree 1564/1989 of March 29.

The following changes are introduced in the Recast Text of the Law of Companies, approved by Royal Decree-Law 1564/1989, of March 29, in the following terms:

(a) Article 91 (1) and (4) are worded as follows:

" 1. Holders of shares without a vote shall be entitled to receive the minimum fixed or variable annual dividend, which shall lay down the social statutes. Once the minimum dividend is agreed, the holders of the silent shares shall be entitled to the same dividend corresponding to the ordinary shares.

With distributable profits, the company is required to agree on the distribution of the minimum dividend referred to in the preceding paragraph.

In the case of unlisted companies with no distributable profits or not in sufficient quantity, the part of the minimum unpaid dividend shall be satisfied within the following five financial years. As long as the minimum dividend is not satisfied, shares without a vote shall be entitled on an equal footing to ordinary shares and, in any event, to their economic advantage. "

" 4. With regard to the right of preferential subscription for holders of shares without a vote, as well as the recovery of the right to vote in the event of non-satisfaction of the minimum dividend and the non-cumulative nature of the dividend, in the case of companies listed will be subject to their statutes. "

(b) Article 159.1 (c) shall be worded as follows:

" (c) The nominal value of the shares to be issued, plus, where applicable, the amount of the issue premium, corresponds to the actual value resulting from the report of the auditors of the company. However, in the case of listed companies, the Shareholders ' Meeting may agree to the issue of new shares at any price, provided that it is superior to the net asset value of these shares, and may be limited to establishing the for their determination. "

(c) Article 159.2 shall be as follows:

" 2. In the case of listed companies, where the General Board delegates to the administrators the power to increase the share capital as provided for in Article 153 (1) (b), it may also be entitled to exclude the right to the the right of preferential subscription in relation to the emissions of shares which are the subject of delegation when the circumstances provided for in paragraph 1 of this Article are met and provided that the nominal value of the shares to be issued is more Case, the amount of the issue premium, corresponds to the actual value resulting from the auditors ' report of the accounts of the company drawn up at the request of the administrators for that purpose. "

(d) Article 194.4 shall be as follows:

" 4. Until the above items have not been fully amortised, any profit distribution is prohibited unless the amount of available reserves is at least equal to the amount of the unamortized expenses. "

Additional 30th-fifth disposition. Amendment of Law 17/1985 of 1 July on objects made of precious metals.

Article 13 of Law 17/1985 of 1 July 1985 on objects made of precious metals, in accordance with the wording of Article 177 of Law 13/1996 of 30 December 1996 on tax, administrative and administrative measures social, it is worded as follows:

" Article 13.

1. For the placing on the market in the Spanish territory of objects made of precious metals imported from States other than European Union members, the following requirements are required:

(a) That they comply with the requirements that for the placing on the market within the Internal Market are set out in Chapter II of this Law.

b) That regardless of the contrasts with which these objects have been marked in the State of origin, they are marked in destination with the guarantee contrast punch.

2. Articles made of precious metals from another Member State of the European Union may be placed on the market in Spanish territory without complying with the requirements laid down in paragraph 1 of this Article, provided that possess the origin identification contrast and the guarantee contrast of the State of provenance, and that these contrasts meet the following requirements:

(a) The origin identification contrast must have been recorded by the relevant organ of the Member State of provenance. Such registration shall be accredited to the competent authority of an Autonomous Community prior to the first placing on the market of objects possessing the corresponding identification of origin contrast in Spanish territory.

b) The guarantee contrast shall provide information equivalent to that required by this Law for such contrasts.

It must also have been carried out by an independent body or, where appropriate, by a laboratory submitted to the control of the public administration or an independent body of a Member State. These independent bodies or laboratories must be recognized by the competent authority of an Autonomous Community prior to the first placing on the market of the objects possessing the corresponding a guarantee contrast made by one of these independent bodies or laboratories.

Where objects made of precious metals from another Member State of the European Union do not meet any of the above requirements, the provisions of paragraph 1 of this Article shall apply to them. Article, unless the circumstance provided for in the following paragraph is present.

3. The provisions of paragraphs 1 and 2 of this Article shall not apply if there are agreements with other States or other States on conditions for the mutual recognition of objects manufactured with precious metals. '

Additional 30th-sixth disposition. Amendment of the Law 24/1988, of July 28, of the Stock Market.

The following changes are made to the wording of Article 99 of Law 24/1988 of 28 July of the Stock Market:

1. Point (d) is as follows:

" (d) the acquisition or disposal of securities on their own account by those entities which are only authorised to operate as an employed person, as well as non-compliance with the obligations arising under Article 40 of this Law; unless such activities or breaches are of an occasional or isolated nature. '

2. Point (k) shall have the following text:

" k) The reduction of the own resources of investment firms and their groups to a level below 80 per 100 of which it is payable, remaining in this situation for at least six months consecutive. "

3. Point (l) is replaced by the following:

" (l) The failure of the investment firm to comply with the obligations laid down in Article 70 (1) (a), (b), (c), (g) and (h), as well as the limitations and rules laid down in numbers 2, 3 and 4 of that Article and, where appropriate, of the persons or entities referred to in Article 65.2. "

4. Point (q) shall be as follows:

" (q) Failure to comply with the activity reserve provided for in Articles 64 and 65, as well as the performance by investment firms or other entities registered with the National Securities Market Commission of activities for which they are not authorised, and the non-compliance by an investment firm or by its proxies, of the rules to be laid down pursuant to Article 65 (3) and (4). '

5. Point (u) shall be worded as follows:

" (u) The acquisition of a significant share or an increase in the amount of the holding in breach of the provisions of Article 69 (3) and (4), as well as the fact that the holder of such holdings incurs the alleged referred to in paragraph 11 of that Article. '

6. 5 new points (v), (w), (x), (y) and (z) are added, with the following wording:

" v) The performance of corporate operations without meeting the requirements set out in Article 72.

w) obtaining the authorisation as an investment firm or as an entity as provided for in Article 65.2 by means of false statements or by another irregular means.

x) Non-compliance by investment firm undertakings, by persons or entities referred to in Article 65.2, by other financial institutions, or by public bodies, of obligations, limitations or obligations prohibitions arising from the provisions of Article 36 of this Law, or from the provisions or rules laid down in accordance with Articles 38 and 43 thereof.

and) The creation of a market or organized system of securities trading or other financial instruments without having obtained any of the authorizations required in this Act.

z) Serious infringements when during the five years prior to their commission were imposed on the offending offender for the same type of infringement. "

Additional 30th-seventh disposition. Amendment of Law 3/1993, of 22 March, Basic of the Chambers of Commerce, Industry and Shipping:

The following precepts of Law 3/1993, of March 22, Basic of the Official Chambers of Commerce, Industry, and Navigation are amended:

One. Article 19 (2) (b) and (3) shall be worded as

:

" 2. (b) The Plenary shall elect a President, six Vice-Presidents and one Treasurer among its members, who shall also be the Executive Committee. "

" 3. The Executive Committee is the management, administration and proposal body of the Superior Council. It shall be composed of the President, the six Vice-Presidents, the Treasurer and 15 members of the plenary elected by himself in the manner set out in the following Article and whose powers shall be laid down in the Council's Rules of Procedure Top.

Necessarily the Executive Committee shall be a member of the Executive Committee for each Autonomous Community, one for Ceuta and Melilla and three more Presidents, one for each of the three Autonomous Communities with the highest number of Chambers, as well as one of the eight Vocals of recognized prestige in the Spanish economic life referred to in Article 19.2.a). "

Two. A new transient disposition is added, with the following content:

" Transient disposition ninth.

The President and the current members of the Executive Committee of the Superior Council will continue in their posts until the end of their current term, and the Executive Committee should be completed with the election by the plenary session, in the three-month maximum period, of three new Vice-Presidents and the new vowels provided for in this Law.

The Executive Committee of the Superior Council will continue to function validly with the quorum of assistance and with the voting majorities necessary for the constitution of the body and the adoption of agreements in each case, established at this time, until the election by the plenary of the new members to be formed by the Executive Committee. "

Additional 3000th disposition. Modification of the Spanish Historical Heritage Law.

Article 32 (2), which is worded as follows, is amended as follows:

" Such goods may be exported on the basis of a licence from the State Administration, which shall be granted provided that the application complies with the requirements of the legislation in force, without the possibility of exercising any right of preferential purchase with respect to them. After the period of 10 years, those goods shall be subject to the general rules of this Law, unless their holders request the State Administration to extend this situation for the same period of time, and the latter shall be granted the Opinion of the Board of Qualification, Valuation and Export of Property of Spanish Historical Heritage. "

Additional 30th-ninth disposition. Extension of the deadline provided for in the transitional provision fifth bis of the General Law on Social Security.

The deadline provided for in the transitional provision fifth bis of the recast text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, in the wording given to it, is hereby extended. by Law 24/1997 of 15 July 1997 on the Consolidation and Rationalization of the Social Security System, so that the regulatory provisions referred to in Article 137 (3) of the said legal text must be approved by the Government during the 1999 financial year.

Additional disposition quadrumpth. Pensions are attached to rewards governed by Law 5/1964 of April 29; Law 19/1976 of May 29, and annexed to military rewards.

For the purposes of the application of Article 97 of Law 13/1996, of December 30, of Fiscal, Administrative and Social Order Measures, for which new wording is given to Article 37 of Law 4/1990, of 29 June, General budgets of the State for 1990, will not have the consideration of public pensions annexed to the rewards regulated in Law 5/1964, of April 29, on police decorations, and in Law 19/1976, of May 29, for which I know creates the Order of Merit of the Civil Guard, as well as pensions annexed to the military rewards, as a result, except for the rules on maximum limits and revaluation of public pensions.

Additional 41st disposition. Amendment of the Law of April 27, 1946, on reorganization of the Commonwealth of the Taibilla Channels.

The following amendments are made to the Law of April 27, 1946, which reorganizes the Commonwealth of the Taibilla Channels.

One. The following point is added to the first paragraph of Article 1:

" In addition, the Commonwealth will be able to increase the supply of drinking water to the municipalities in order to supply industrial and service facilities whose needs are not covered by their envelopes. "

Two. Article 3 is worded as follows:

" Article 3.

All municipalities located in the geographical area that can be supplied by the Commonwealth may request their entry into the Ministry of the Environment, which, after its report, will decide on its own admission, determining the conditions to be submitted.

Municipalities and Entities currently supplied as a result of prior ministerial authorization will be considered full members of the Commonwealth. "

Additional 42nd disposition. Aid for study and psychological assistance to victims of terrorism.

The following paragraph is added at the end of Article 94 (11) of Law 13/1996, of December 30, of Fiscal, Administrative and Social Order Measures, with the following wording:

" However, study aids and psychological assistance to the victims of terrorism may be granted, in accordance with the provisions of this precept, whatever the date of commission of the criminal activity causing the damage which gave rise to its status as victims. "

Additional 43rd 3rd disposition. Sustainable Employment Promotion Programme for 1999.

First. Scope of application.

1. The benefits laid down for the programme of the promotion of stable employment may be eligible for undertakings which engage in an indefinite contract, and in accordance with the conditions and conditions laid down in this rule, for unemployed workers, registered in the Employment Office and included in some of the following collectives:

a) Young people under the age of thirty.

(b) Unemployed unemployed persons in the employment office for twelve or more months.

c) Unemployed over forty-five years.

The benefits will be applied to indefinite hiring whether full-time or part-time, including in the latter case the hiring of discontinuous fixed workers.

2. Similarly, it will encourage the transformation of fixed-term or fixed-term contracts into indefinite contracts with workers included in some of the groups concerned, irrespective of the contractual modality which is the subject of processing and which are in force at the time of entry into force of this standard. It will also encourage the transformation of learning contracts, practices, training, replacement and replacement in anticipation of the retirement age in indefinite, whatever the date of their celebration.

Second. Incentives.

1. The initial indefinite contracts concluded during the period from 17 May to 31 December 1999, as well as the initial indefinite contracts for part-time, including permanent fixed-time contracts, which are fixed for the period from 17 May 1999 to 31 December 1999. From 1 January to 31 December 1999, they shall be entitled, for a period of 24 months following the date of recruitment, to the following allowances for the business quota for Social Security for common contingencies:

(a) Contracts of young people under the age of thirty: 35 per 100 during the first year of the contract; 25 per 100 during the second year of the contract.

(b) Contracts of unemployed persons registered in the employment office for a minimum period of 12 months: 40 per 100 during the first year of the contract, 30 per 100 during the second year of the contract.

(c) Women enrolled in the employment office for a minimum period of 12 months, hired to provide services in occupations and occupations with a lower female employment rate set out in the Ministerial Order of 16 September 1998 for the promotion of stable employment of women in occupations and occupations with a lower female employment rate: 45 per 100 during the first year of the contract; 40 per 100 during the second year of the contract.

d) Over 45 years: 45 per 100 for the first year of the contract; 40 per 100 for the remainder of the contract.

2. Where the contracts referred to in points (a), (b) and (d) of the preceding number are made with women, the quota allowances shall be increased by five points, provided that such contracts are carried out on a full-time basis.

3. The transformations of full-time or partial temporary contracts in indefinite full-time contracts shall give rise to a bonus of 25 per 100 for the 24 months following that processing.

It will entitle the same allowance to the conversion of part-time temporary contracts into indefinite part-time, including discontinuous fixed-term contracts. In this scenario the new indefinite contract will be at least equal to that of the temporary contract that is transformed.

The bonuses applicable to part-time hiring will be proportional to the working time, applying to the corresponding contribution bases.

4. Contracts covered by this programme for the promotion of stable employment shall be formalised in the official model provided by the National Employment Institute.

5. The initial recruitment and processing of temporary contracts in indefinite periods completed during the period from 17 May 1997 to 17 May 1999, as provided for in Royal Decree-Law 9/1997 of 16 May 1999, In the case of social security and tax incentives for the promotion and stability of employment and Law 64/1997 of 26 December, they will be entitled to an allowance of 20 per 100 from the company's share of the Social security for common contingencies, for an additional period of 12 months following that in which the comply with the twenty-four months of formalisation of the initial contract or the conversion of the temporary contract into an indefinite period. As a result, for these assumptions, the total period for the enjoyment of allowances shall be thirty-six months after initial recruitment or processing.

Third. Exclusions.

1. The aid provided for in this programme will not apply in the following cases:

(a) Special Labor Relations provided for in Article 1 of the Law of the Workers ' Statute approved by the Royal Legislative Decree 1/1995 of March 24, or other legal provisions.

(b) Contracts affecting the spouse, ascendants, descendants and other relatives, by consanguinity or affinity, up to the second degree, including, of the employer or those who hold office or are members of the the administrative bodies of undertakings which review the legal form of the company, as well as those which take place with the latter.

(c) Contracts made with workers who, in the 24 months preceding the date of the hiring, have provided services in the same company or group of undertakings by means of an indefinite contract.

The provisions of the preceding paragraph shall also apply in the case of the worker's prior employment relationship with undertakings to which the applicant for the benefits has occurred pursuant to the provisions of the Article 44 of the Royal Legislative Decree 1/1995 of 24 March.

(d) Workers who have completed their employment relationship indefinitely within three months prior to the formalisation of the contract.

2. Companies which have extinguished or extingan, by way of dismissal declared inadmissible, contracts of interest under this rule and of Royal Decree-Law 9/1997 of 17 May, governing incentives in the field of social security and social security (a) the tax rate for the promotion and stability of employment and Law 64/1997 of 26 December shall be excluded for a period of 12 months from the aid referred to in this provision. Such exclusion shall affect a number of contracts equal to that of the extinguishing.

The period of exclusion will be counted from the dismissal of the dismissal.

Fourth. Requirements of the beneficiaries.

The beneficiaries of the aid provided for in this standard must meet the following requirements:

a) Halting to the current in the fulfillment of its tax obligations and in the face of Social Security.

(b) Not having been excluded from access to the benefits arising from the application of the employment programmes by the commission of serious or very serious infringements, all in accordance with the provisions of the Article 45.2 of Law 8/1988 of 7 April on Infractions and Sanctions in the Social Order.

Fifth. Incompatibilities.

The benefits provided here will not, in concurrency with other public aid for the same purpose, exceed 60 per 100 of the annual wage cost corresponding to the contract that is awarded.

Sixth. Drawback of benefits.

1. In the case of obtaining the aid without meeting the conditions required for granting the aid, the amounts left to be entered by the allowance of contributions to the Social Security with the corresponding surcharge shall be refunded.

2. The obligation of reimbursement established in the preceding number is without prejudice to the provisions of Law 8/1988 of 7 April on Infractions and Sanctions in the Social Order.

Seventh. Financing of incentives.

1. The allowances established shall be financed from the corresponding budget item of the National Employment Institute.

2. The General Treasury of Social Security shall provide the National Institute of Employment, the number of workers subject to social security contributions, detailed by collective, with their respective contribution bases. and the deductions that companies apply as a result of the provisions of this standard.

Eighth. The indefinite hiring of disabled workers will continue to be governed by the provisions of Royal Decree 1451/1983 of 11 May 1983 on the provision of selective employment and measures to promote the employment of disabled workers. disabled.

Additional 44th disposition. Cable TV operators.

The cable television operators referred to in paragraph 4 of the first transitional provision of Law No 42/1995 of 22 December 1995 on telecommunications by cable, which are located in the commercial exploitation in a given locality, may continue to carry out this activity until an entity which has obtained the appropriate concession for the provision of the service, begins to offer it in that and thus is credited by means of the raised by the Telecommunications Inspectorate of the Ministry of Public Works.

First transient disposition. Time-limits for the approval of the tax rate of the Tax on Real Estate and the Securities of the Securities, the notification of cadastral values and the delivery of the Real Estate Tax Register.

With exclusive validity for the 1999 financial year, the general period provided for in Article 73 (7) of Law 39/1988 of 28 December 1988, regulating local farms, to approve the tax rates on the tax on Real Estate, will be extended until 31 October 1999 in those municipalities whose municipalities are affected by processes of revision or modification of cadastral values that have to take effect on January 1, 2000. This agreement will be transferred to the General Directorate of the Catastro within that period.

Also, and in relation to the indicated Ayncias, the deadline set in article 70.3 of Law 39/1988, of December 28, for the publication of the Ponences of Values and the until 1 March 2000, the period referred to in paragraph 4 for the individual notification of the new cadastral values.

In these municipalities, the delivery of the corresponding Property Tax Register referred to in Article 77.1 of Law 39/1988, of December 28, may be deferred until 1 May 2000.

Second transient disposition. Appropriations for the payment of obligations arising from agreements with the Autonomous Communities for the alternative development of mining districts.

During the 1999 financial year, in order to improve the implementation of the alternative development program of the mining districts that began in the 1998 financial year, the allocations for dealing with the resulting obligations of the Conventions with the Autonomous Communities concerned shall be extensible.

Transitional provision third. Settlement of the Contracts between the Ministries of the Navy and the Ministry of Defense and the National Institute of Industry.

Until the Agreement between the Ministry of the Navy and the National Institute of Industry, approved by Decree of 10 September 1966, and the Contract between the Ministry of Defense and the National Institute of Industry, was removed. Industry, approved by Royal Decree of 3 August 1981, will continue in force with its corresponding annexes and additional rules if necessary, being extinguished and without any legal value from the moment of its liquidation, which must be carried out within a period of not more than 18 months, although the factories, factories and installations covered by the this precept, will continue to affect the interests of the National Defense.

The regime of factories, factories and facilities transferred by the Ministry of Defense to the "National Company Bazan of Military Naval Buildings, Anonymous Company", to the " National Company Santa Barbara de Industrias Military, Sociedad Anonima ", and the Company" SBB Blindados, Sociedad Anonima ", as referred to in article 54 of this Law, will remain the one of the referred contracts until their total disposal to the mentioned companies and within the deadlines previewed. In relation to the factories of Seville, with the exception of the Canteras and Alcalá de Guadaira, La Coruña and Valladolid, they will continue to maintain the same legal regime until the moment of their retrocession to the Ministry of Defense.

The weapons, ammunition and military equipment programs and their complementary activities entrusted by Defense to the "Santa Barbara National Company of Military Industries, the Anonymous Society", and to "SBB Blindados, Sociedad Anonima," as well as the naval programs and the complementary works of the same ones entrusted by Defense to the "National Company Bazan of Military Constructions, Company Anonymous", in progress at the moment of the liquidation of the contracts INI-Defense and Marine (today Defense) and INI, will continue to be realized as agreed in the respective execution orders and subsequent concerts that are the result of those until their completion.

Transitional disposition fourth. Type of Indirect General Tax Canarian applicable to tobacco products.

One. During 1999, the rates of the Indirect General Tax applicable to deliveries and imports of tobacco products will be as follows:

(a) Pure cigars with a price lower than 100 pesetas unit: 4.5 per 100.

b) Pure cigars with a price equal to or greater than 100 pesetas unit: 13 per 100.

c) Black tobacco work: 20 per 100.

d) Blonde tobacco and tobacco substitutes: 40 per 100.

Two. During 1999, the rates of surcharge on imports of tobacco products by retail traders under the special scheme of retail traders of the Indirect General Tax Canarian will be as follows:

(a) Import of pure cigars with a price of less than 100 pesetas unit: 0,45 per 100.

b) Import of pure cigars with a price equal to or greater than 100 pesetas unit: 1.3 per 100.

c) Import of black tobacco products: 2 per 100.

d) Imports of blond tobacco and tobacco substitutes: 4 per 100.

Transient disposition fifth. Effects of subsidies on quotas supported by acquisitions of investment goods before 1 January 1998.

One. The quotas which are borne or satisfied before 1 January 1998, by the acquisition or import of investment goods, must not be the subject of the regularisation laid down in Article 107 of Law No 37/1992 of 28 December 1992. on the value added, in so far as the pro rata applicable in the subsequent years is amended, in respect of that of the year in which the abovementioned quotas were supported, by application of the provisions of Articles 102, 104 (2), Number 2, and 106 of the said Law in relation to the collection of grants which, according to the provisions of the in Article 78 (2), the third subparagraph of Article 78 (3) does not include the taxable amount of the value added tax.

Two. The deduction of the quotas which are supported or satisfied before 1 January 1998 shall not be reduced by the collection of capital grants agreed from that date to finance the purchase of the goods or services by which they are The purchase or import of these quotas was supported.

Transitional disposition sixth. New work contracts in progress.

One. At the entry into force of this Law, the management centers of the Ministries of Development and Environment will carry out, for the new contracts of work in progress, with the exception of those realized under the modality of total credit of the price, a retention of the 10 per 100 of the award price applicable to the year in which the contract for the completion of the works or the following is completed, according to the time when the payment is planned.

Two. These deductions shall be taken into account for the purposes of the limits laid down in Article 61.3 of the recast text of the General Budget Law.

Three. If, as a result of the application of the provisions of the preceding paragraph, the above limits are exceeded, the provisions of Article 61.5 of the said recast text shall be as follows.

Transitional disposition seventh. Local indebtedness.

1. By way of derogation from Article 54 (1) of Law No 39/1988 of 28 December 1988 on local farms, no authorisation shall be required in the years 1999 and 2000 to conclude long-term credit operations provided that the net saving is a negative sign and does not exceed the percentages of the current income settled or the items of income by nature linked to the holding referred to below:

	Net Savings (Percentage) - Current
1999	-1.50
2000	-0.75

2. Without prejudice to the provisions of Article 54 (2) (b) of Law 39/1988 of 28 December 1988 on the Regulatory of Local Government, no authorisation shall be given for the credit operations to be concluded by the local authorities during the period of the period 1999 to 2003 when the volume of its live capital referred to in that point represents, on current income settled in the year immediately preceding or in the preceding year when the calculation is to be carried out on the First half of the year, a percentage higher than 110 per 100, provided that it is presented to the a firm commitment to the reduction of the debt to be achieved by 31 December 2003. This commitment shall be the subject of the appropriate monitoring by the authority concerned.

Within one year of the adoption of this law, the General Intervention of the State Administration, the Directorate-General for Coordination with Territorial Finances and the EMFF will draw up a Draft Regulation of budgetary and accounting actions to unify and standardise the criteria and measures to be taken to ensure that the local public sector is homologous to the Maastricht criteria.

Transient disposition octave. Transitional tax regime for the activities of research and exploitation of hydrocarbons.

1. The outstanding amounts of investment from the allocations to the exhaustion factor made during tax periods started before 1 January 1999, under Chapter X of Title VIII of Law 43/1995 of 27 December 1995, of the Corporation tax shall be invested in the conditions and with the requirements set out in Article 1 of this Law.

2. The negative tax bases which were pending compensation under the special scheme of Chapter X of Title VIII of Law 43/1995 of 27 December 1995 on the corporate tax in the first tax period started on the basis of the January 1, 1999, shall be compensated in the manner set out in Article 1 of this Law.

transient disposition ninth. Exemption from reinvestment in Corporate Tax.

The income from the reinvestment exemption provided for in Article 127 of Law 43/1995 of 27 December 1995 on the Company Tax, according to its original wording, will be regulated by the provisions of the provisions, even if the reinvestment takes place in tax periods started on or after 1 January 1999.

Transient disposition tenth. Local tax system.

1. The abolition of the requirement of a technical report prior to the granting or refusal of tax benefits in the Tax on Real Estate and in the Tax on Economic Activities, carried out by the new wording given by this Law to Articles 78.2 and 92.2 of Law 39/1988, of 28 December, regulating local farms, shall be effective in respect of tax benefits for which the application is made on the basis of the entry into force of this Law.

2. The taxable persons who have started before 1 January 1999 the benefit of the allowance provided for in Article 83 (3) of Law No 39/88 of 28 December 1988 before their abolition as a result of the new wording Article 83 of this Law shall continue to be enjoyed until the end of the period in accordance with the rules laid down in paragraph 3.

3. The changes in the fees of the Mechanical Traction Vehicle Tax as a result of the amendments made by this Law in point A) of the tariff table of the said tax contained in Article 96.1 of the Law 39/1988, of 28 December, Regulatory of Local Haciendas, shall not give rise to the obligation to make the individual notification referred to in Article 124 of the General Tax Law.

4. With exclusive effects for the 1999 financial year, the Councils which decide to apply the amendments laid down in this Law to the periodic levies on accruals on 1 January of that year shall approve the final text of the new Tax ordinances and publish them in the Official Gazette concerned, all in accordance with the provisions of Article 17 of Law 39/1988, of 28 December, Regulatory of Local Government, before 1 April 1999.

Transient disposition eleventh. Transitional arrangements for public charges and charges.

The current transitional provision of Law 25/1998, of July 13, of Amendment of the Legal Regime of State and Local Rates and of the Reordering of the State of Public Property, referred to Transitional arrangements for Local Public Fees and Prices and, in point number one, are amended as follows:

" 1. Before 1 April 1999, local authorities will have to approve definitively and publish the precise arrangements for taxation and taxation in order to be able to require fees in accordance with the amendments introduced by the Commission. Section 3 of Chapter III of Title I of Title I of Law 39/1988 of 28 December on Local Government Law. In addition, and before the date indicated, the respective Corporations should definitively approve and publish the precise agreements in order to be able to demand public prices in accordance with those rules.

In the meantime, and up to the date indicated, local authorities may continue to require public charges and prices in accordance with the above rules. "

Transient Disposition twelfth. Taxation of small and medium-sized enterprises.

The provisions of the transitional provision of Royal Decree 37/1998 of 16 January, amending the IRPF, VAT and IIGI Canary Islands Regulations, are extended for the 1999 financial year to incorporate certain provisions into the measures on the taxation of small and medium-sized enterprises, as well as the Royal Decrees regulating the census declarations and the duty to issue and deliver invoices for business and professionals.

transient disposition thirteenth. National Electrical System Commission.

1. During the transitional period referred to in the transitional provision of Law 34/1998 of 7 October 1998 of the Hydrocarbons Sector, the National Commission of the Electrical System shall exercise the functions conferred on the National Commission of Energy in relation to the electrical sector.

2. Against the decisions taken by the National Commission of the Electrical System in the exercise of the functions referred to in the numbers1 and 2 of the third paragraph of the additional provision of Law 34/1998, and against the acts of In the same matters as they determine the impossibility of continuing the proceedings or of defenceless, ordinary appeal may be brought before the Minister of Industry and Energy.

Except as provided for in the preceding paragraph, the decisions to be taken in the exercise of the function of resolution of the disputes arising in connection with the economic and technical management of the system electrical and of the Circulars which refer to information, which will put an end to the administrative route.

3. Administrative acts which are not subject to ordinary recourse, as dictated by the National Commission of the Electrical System, to the resolutions of the Minister for Industry and Energy, which resolve ordinary appeals against acts adopted by the Commission, Decisions to be taken in the exercise of the function of resolution of disputes arising in connection with the economic management, and technical and technical aspects of the electrical system and the Circulars relating to information, shall be The Court of First Instance is of the same kind as the Court of First Instance. National.

Transitional disposition fourteenth. Tax regime in the Corporate Tax on the remuneration of accounts held by the General Treasury of Social Security at the Banco de España.

The scheme provided for in Article 146 (4) (a) of Law 43/1995 of 27 December 1995 on Corporate Tax will apply to the remuneration paid by the Bank of Spain to the General Treasury of the Social security under the agreement signed between the two entities on 30 November 1995 in compliance with the provisions of the transitional provisions of Law 41/1994 of 30 December 1994 on the general budget of the State for 1995.

15th transient disposition.

When prior to the entry into force of this Law it would have been agreed by the Department of Collection of the State Administration of Tax Administration to compensate for the debts incurred by the Local Entities with the State Public Finance with the share held by the State, and provided that the compensation had not been completed at the time of such entry into force, the local authorities concerned may choose to avail themselves of the the deduction scheme provided for in the additional twenty-sixth provision of this Law by the all or part of the outstanding amounts of retention and income, in which case the relevant interest shall be due from the moment the option takes effect.

Transient Disposition sixteenth.

The provisions of Article 9 (d) of Law 43/1995 of 27 December 1995 on Corporate Tax, as amended by this Law, will apply to the tax periods initiated during 1998.

transient disposition seventeenth. Amendment of Law 4/1990, of 29 June, of General Budget of the State for 1990.

The seventh transitional provision of Law 4/1990 of 29 June of the General Budget of the State for 1990 is amended, with the following paragraphs three and four:

" Three. In addition to the settlement system provided for in paragraph 2 above, and for the contracts to which it refers, the Minister for Economic Affairs and Finance may, by way of exception, authorise the Spanish Credit Insurance Company to the Export, Company "Insurance and Reinsurance Company", in order to suit the insured person who so requests the resolution of the insurance relationship and the exclusion of the mentioned settlement system of certain insured claims indemnified and unrecovered, and included in one or more bilateral agreements for a moratorium or partial remission of debt, with the purpose of cession to the insured of the economic value of the aforementioned credits, all without prejudice to the nominal ownership of the State on the same and of its formal management by the Spanish Insurance Company Export Company Anonymous ", Insurance and Reinsurance Company. In any case, such an agreement must be approved by the Minister for Economic Affairs and Finance.

Four. The exchange rate to be used by the Ministry of Economy and Finance shall be the reference for determining the economic value of the liquidations carried out by this exceptional procedure. '

First repeal provision.

The last paragraph of paragraph 3 of the fifth transitional provision of Law 30/1995 of 8 November 1995 on the Management and Supervision of Private Insurance is hereby repealed.

Repeal provision second.

The following provisions are hereby repealed, without prejudice to the provisions of the third transitional provision of this Law:

The Law of 11 May 1942 and its amendment of 23 July 1966, of the creation of the "National Company Bazan of Military Naval Buildings, Anonymous Company".

The Law of 30 July 1959 on the Reorganization of the Military Industry.

The second article of the Royal Decree-Law of 31 October 1968, on the appointment by Decree of the posts of Presidents and of the Managing Director of the national companies " Bazan of Military Naval Buildings, Society Anonymous, "and" Santa Barbara of Military Industries, Company Anonymous. "

The Decree of 10 September 1966, approving the Agreement between the Ministry of the Navy and the National Institute of Industry, regulating the relations between that Ministry and the national company " Bazan de Military Naval Constructions, Company Anonymous ", and standards of development.

The Royal Decree of 3 August 1981, approving the Agreement between the Ministry of Defense and the National Institute of Industry, regulating the relations between the Ministry of Defense and the national company " Santa Barbara de Military Industries, Limited Company ", and Royal Decree of 14 May 1993, amending the scope and implementing rules.

The Decree of 17 October 1968, for which the National Institute of Industry is transferred to various State Heritage assets.

Repeal provision third.

One. The following rules are repealed:

a) Law 28/1984, of July 31, of Creation of Defense Infrastructure Management.

(b) Law 32/1994 of 19 December 1994 extending the validity of the Defense Infrastructure Management and partially amending Law 28/1984.

c) The additional provision of Law 13/1996, of December 30, of Fiscal, Administrative and Social Order Measures.

Two. However, those provisions and those laid down for their development shall remain in force, in so far as they do not give effect to this Law, as a rule, until the approval of the Statutes of the autonomous body provided for in paragraph 9. of Article 71.

Repeal provision fourth. Local tax system.

The entry into force of this Law shall be repealed as many laws and regulations are contrary to the provisions of this Law, and in particular:

(a) Article 29 (2) of Law 5/1990 of 29 June on Measures in Budgetary, Financial and Tax Matters.

(b) Point 3 of Annex 1 and point 96 of Annex 4, both of Royal Decree 803/1993 of 28 May 1993 amending certain tax procedures.

(c) Article 10 of Royal Decree 1108/1993 of 9 July 1993 laying down rules for the distribution of taxes on economic activities, and the partial development of Articles 7 and 8 of Law 39/1988, of December 28, Local Local Government Regulatory.

Repeal fifth disposition.

Additional provision of Law 39/1988 of 28 December on Local Government Hacienda is hereby repealed.

Repeal provision sixth. Repeal of Article 48 (1.3) of the General Law on Social Security and the third paragraph of Article 27, number 1, of the recast text of the State Passive Classes Act.

Article 48 (1.3) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, is repealed in the wording given to it by Article 11 of the Law. 24/1997, of July 15, of Consolidation and Rationalization of the System of Social Security, and the third paragraph of Article 27, number 1, of the Recast Text of the Law of Passive Classes of the State, approved by Royal Decree 670/1987 of 30 April.

Repeal provision seventh.

Article 21a (3) of Law 20/1991 of 7 June, amending the tax aspects of the Economic and Fiscal Regime of the Canary Islands, is repealed.

Final disposition first. Tax returns by telematic means.

The Minister of Economy and Finance is authorized to determine, by Order, the assumptions and conditions in which the Administrations of the Autonomous Communities, the Entities that make up the local administration and the public bodies or entities governed by public law which are linked or dependent on such administrations and the General Administration of the State, as well as social security, shall submit their declarations by telematic means; statements-settlements, self-settlement or any other documents required by the rules tax.

The Minister of Economy and Finance is also authorized to determine, by way of order, the assumptions and conditions in which small and medium-sized enterprises may submit their declarations by telematic means, statements-settlements, autoliquidations or any other documents required by the tax law. Small and medium-sized enterprises shall be understood to be those not covered by the definition of large enterprises for the purposes of Value Added Tax.

Final disposition second. Social collaboration in tax management:

1. The Government is authorized to regulate by means of Royal Decree, the assumptions, conditions and procedures of social collaboration in the tax management in the development of the provisions of article 96 of the Tax General Law.

2. The Minister for Economic Affairs and Finance shall authorise, by way of order, the circumstances and conditions in which the taxpayers and the entities included in the cooperation of the preceding paragraph may submit by telematic means declarations, communications, statements-settlements, autoliquidations or any other documents required by the tax law.

Final disposition third. Tax on electricity.

Paragraph one of the 11th transitional provision of Law 66/1997, of December 30, of Fiscal, Administrative and Social Order Measures, is worded as follows:

" One. In the context of the process of Community harmonisation of taxation on energy products, the Government will, where appropriate, adopt the necessary initiatives to ensure that the Electricity Tax is set up as a specific charge. required in relation to the quantity of electrical energy supplied. '

Final disposition fourth. Regulation of the Law on Excise Duties.

Within four months of the date of entry into force of this Law, the Government will proceed to amend the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July, with the the purpose of which the destruction of the pre-tapes of movement which incorporate the goods covered by the special manufacturing taxes for which this movement document is to be payable is due, in cases where those goods are sent outside the internal territorial scope as determined by Law 38/1992 of 28 December 1992 on taxes Special.

Final disposition fifth. Regulatory development.

The Government is empowered to dictate how many provisions are necessary for the development and implementation of this Law.

Final disposition sixth. Entry into force.

This Law shall enter into force on 1 January 1999.

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