JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

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

EXPLANATORY STATEMENT

The 1998 General Budget of the State maintains the line of discipline and austerity initiated by budgetary policy in mid-1996, the orientation of which has been and will continue to be one of the key parts of the policy. economic, to consolidate the stage of stable growth and high capacity of job creation that currently enjoys our economy.

In the last year and a half, an important effort has been made to adjust and improve the economic situation, which has made it possible to make monetary conditions more flexible, thus generating a climate of high macroeconomic stability and with the increased market confidence.

The results achieved with this economic policy, both in terms of inflation control and low interest rates, and in terms of the budgetary convergence achieved, already place us in the group of countries that will start the Monetary union in 1999. But beyond the immediate challenge of European integration, the ultimate goal of this policy is to ensure macroeconomic stability as a basis for sustained growth, the only way to generate stable employment, to consolidate and improve social welfare. and achieve real convergence.

This means continuing to deepen the process of reducing the public deficit initiated in 1996, following the favourable results achieved in the last two years.

The most important aspect of this fiscal policy orientation for 1998 is that the deficit reduction is being achieved with a rigorous policy of control and austerity in spending, and not with an increase in pressure. In this way the commitment established in the Convergence Programme is respected.

This policy makes it possible to achieve two fundamental objectives in the field of income. First of all, by ensuring a permanent reduction in the weight of public expenditure on the economy, it allows a gradual reduction in taxes to be carried out in the coming years, accompanied by a reduction in the public deficit and, secondly, The commitment to maintain the tax burden in 1998 allows for an important effort to restructure revenue in a double direction: on the one hand, the introduction of tax rebates which are directed at the family; to encourage the business activity, especially in the small and medium-sized enterprise sector, and the Savings generation, and, on the other hand, the enhancement of the system of charges and public prices, thus bringing the real cost of the divisible benefit services closer to the cost paid by the users.

The line of austerity in spending and reducing the budget policy deficit for this exercise allows the release of an important volume of resources that, while respecting the overall financial constraint of established spending, will be They can be used to finance a number of priority objectives of budgetary policy, such as the relaunch of public investment and essential services such as Health, Education, Defence or Citizen Security.

So, and first of all, public investments begin to acquire some strength. This increase in resources will mainly be directed towards the realization of infrastructures, including the reindustrialization of the mining districts.

Secondly, budgetary policy will continue to maintain the effort to improve the levels of social welfare, both on the basis of the increase in resources allocated to social spending policies and on the other The measures to be implemented, including: the maintenance of the purchasing power of pensions, the progressive separation of the sources of funding from social security, reflected in the substantial increase in the contributions to be paid to the of the State to finance non-contributory and universal benefits, and, the guarantee of the commitments made in the health policy, with a global increase in resources that ensure the financial sufficiency of the system and allow to continue to improve the quality of care.

In accordance with this legislative will, as regards the concrete content of the article of the Budget Law for 1998, the following aspects may be highlighted for its importance or novelty:

Title I maintains for 1998 the current institutional classification of the budgets of the public bodies, choosing to preserve the character of each of them, pending the adaptation of the rules governing them to the provisions of Law 6/1997, of the Organization and the Functioning of the State Administration. The only exception is the autonomous body Correos y Telegrafos, which, at the entry into force of this Law, will have adopted the nature of Business Public Entity.

Some new developments in the rules for amending and implementing budget appropriations are introduced in this Title, with the austerity line, deficit control and budgetary discipline already begun in the financial year previous.

Thus, with regard to the specific competences for budgetary changes, the powers corresponding to the Minister for Economic Affairs and Finance are extended, with the responsibility to "authorize generations". for revenue received in the last month of the preceding financial year, where such revenue comes from contributions from the European Union ", and to" authorise credit transfers where necessary for the distribution of credit for the prevention, investigation, prosecution and repression activities of the offences related to the trafficking of drugs, as referred to in Article 2 of Law 36/1995, of 11 December '.

the area of budgetary constraints, both the prohibition on the whole of the appropriations committed for this financial year and the budget of the State are maintained in the present Budget Law. non-financial transactions exceed the total amount of the appropriations initially approved, such as the government's obligation to carry out regular monitoring of the appropriations, the latter being introduced into the Budget Law of the past year.

The suspension of the possibility of making credit additions, with the exception of certain exceptions, such as the prohibition of transfers of credit operations from operations, is also maintained for the 1998 financial year. capital to current operations, with the same caveats as for the previous year.

Title II on Budgetary Management regulates the management of the Teaching Budgets and the budgetary management of the Health in previous years, without any changes being made to this exercise. relevant.

Once the Spanish economy has been established in this new stage of growth and stability, Title III, concerning the Expenditure on Personnel, establishes a quantitative increase in the remuneration of all the public staff to the expected inflation.

In relation to the Public Employment Offer, this Budget Law unifies in a single article the regulation of the same.

As in previous years, it is anticipated, as a structural measure of containment of expenditure, that the calls for new staff places will be concentrated in the sectors, functions and professional categories that will be consider that they are absolutely priority, or that they affect the functioning of the essential public services, and that the number of places of new income must be less than 25 per 100 of the rate of replacement of staff, without this criterion being application to the Armed Forces, Forces and State Security Corps, personnel of the Administration of Justice, Public Administrations with educational competencies and Autonomous Police in the process of deployment.

These provisions, when framed within the economic policy of the State, are of a basic nature, in accordance with Articles 149.1.13 and 136.1 of the Constitution, thus being applicable in addition to State personnel. personnel serving the Autonomous Communities and Local Entities.

The overall increase in resources and the measures taken in the social sphere of expenditure, allow the basic principles of solidarity and equity of our social protection system to be strengthened and, in particular, to preserve capacity acquisition of public pensions. Thus, Title IV on public pensions provides for an increase in public pensions for 1998 equal to the rate of inflation envisaged.

With respect to the financial operations regulated in Title V, the increase in the State's debt is expected, with a ceiling set for the outstanding balance of the State's debt at December 31, 1998. This limit must be effective at the end of the financial year, and may be exceeded, subject to the authorization of the Ministry of Economy and Finance, in limited cases. As for the previous financial year, it is not foreseen in the 1998 Budget that the State will assume debts of companies or public bodies.

The tax policy designed for 1998 is designed as an instrument for the fulfilment of the convergence criteria set out in the Treaty on European Union, with the aim of reducing the public deficit and to promote employment and economic activity. To this end, Title VI introduces various modifications in the regulation of some taxes.

Thus, in the area of direct taxation, in the Income Tax of the Physical Persons, the regulation of exempt income is modified to raise to 1,000,000 pesetas the amount of unemployment benefits, in the single payment method, which are exempted from the tax. Family deductions are increased and the general and autonomous rates of the tax are deflated, reducing in two instalments, which simplifies the application of the tax.

In the Corporate Tax, the coefficients that collect the monetary depreciation produced since 1983 are modified, in order to integrate the positive income obtained in the transmission of elements into the tax base. assets of the fixed assets, material or intangible assets. Deductions are increased for investments in cinematographic activities and are extended to cover the protection of the environment and the creation of employment of disabled workers.

In Value Added Tax, various modifications are introduced, affecting the application of the reduced rates of tax.

With regard to the Tax on Inheritance Transmissions and Documented Legal Acts, the scale of the charge in the Transmissions, the Rehabilitation of Titles and Grandezas, for the purpose of updating its amount, which is raised, is modified. at 2.1 per 100.

With regard to Excise, the amounts of the Hydrocarbon Tax are updated at 2.1 per 100, with the current rates of the other taxes remaining in this class.

In the Insurance Premium Tax, the tax rate is raised, which is set at 6 per 100.

In terms of fees, rates are raised by 6 per 100, with the exception of those created in 1996 and 1997. This increase is a consequence of the gap between the increases in these resources in the General Budget of the State of 1987-1996 and the actual increases in their costs over the same period.

In the local tax, the tax base of the Real Estate Tax is updated according to the expected inflation; however, the real estate that was revised in 1997 is excepted from this update. The rates of the Economic Activities Tax do not suffer any increase.

With regard to the territorial interests, Title VII establishes, in accordance with the provisions of Articles 113 and 126 of Law 39/1988, of 28 December, the regulation of local farms, the credit for the participation of the municipalities, from the provinces in the State Taxation.

The Law also lays down the percentages for the participation of the Autonomous Communities in the income of the State for the five-year period 1997-2001, applicable on 1 January 1998, distinguishing the provisional percentages of participation in the territorial income of the State by the Income Tax of the Physical Persons and the provisional percentages of participation of the Autonomous Communities in the general income of the State.

It is also distinguished, in relation to the financing in 1998 for participation in the income of the State, between the Autonomous Communities to which the model of the system of financing for the five years is applied 1997-2001 and the Autonomous Communities which have not agreed on the financing system.

And finally, there are other rules regarding the financing of Continuing Training, the Insurance of Export Credit, the State Guarantee for works of cultural interest, the legal interest of money, which is located in 5.5 per 100, and the interest on late payment, which is fixed at 7.5 per 100, enabling the government to be able to review the interest rates set out in the current financial year in order to take account of developments in the interest rates of the public debt.

TITLE I

From the approval of the Budgets and their modifications

CHAPTER I

Initial credits and funding for them

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

In the General Budget of the State for the financial year 1998, they are integrated:

a) The State budget.

b) The budgets of the State's autonomous agencies, of an administrative nature.

(c) The budgets of the autonomous agencies of the State, of a commercial, industrial, financial or analogous nature.

d) The Social Security budget.

e) The budgets of the following entities in the State public sector, whose specific regulations confer a limiting nature on the appropriations of their expenditure budget:

Nuclear Security Council.

National Heritage Management Board.

Economic and Social Council.

State Tax Administration Agency.

Cervantes Institute.

Data Protection Agency.

Institute of Foreign Trade (ICEX).

(f) The budget of the public broadcaster Radiotelevisión Española and of the state companies for the management of public service broadcasting and television.

g) The budgets of state companies of a commercial character.

(h) The budgets of the other public law entities referred to in Article 6 of the recast text of the General Budget Law.

Article 2. Of the approval of the statements of expenditure and income of the entities referred to in points (a) to (e) of Article 1 of this Law.

One. For the implementation of the programmes integrated into the expenditure statements of the budgets of the entities referred to in paragraphs (a), (b), (c), (d) and (e) of the preceding Article, appropriations are approved in economic chapters I to VIII, in the amount of 30,980,516.337 thousands of pesetas, according to the distribution by programs detailed in Annex I of this Law. The group by function of the credits of these programs is the following, in thousands of pesetas:

Pool by expense budget functions

Chapters I to VIII

(In thousands of pesetas)

Basic Infrastructures and Transports

Scientific, Technical, and Applied Research

Functions	Chapters I to VIII
High State Address and Government	43,613.619
General Administration	56.762.223
External Relations	137.383,709
Justice	2111.801,630
Security and Protection	5.145.966
Defense	840,623.915
Security and Protection Civil	591.454,981
Security and Social Protection	12.128.523.710
Social Promotion	477.447.052
3.905.326.888
Education	1.027.763.786
Housing and Urbanism	113.740.422
Community Welfare	52.230.260
Culture	102.164,749
	Other Community and Social Services	10.139.879
1.140.897.001
Communications	43,930,205
37978,663
313.687.025
Basic and Statistical Information	33,847,753
Economic Regulation	290.364.357
266.377,727
Agriculture, Livestock, and Fishing	1.072.108.413
106.340.533
	6.320.110
	Mining	151.735.056
Tourism	15.223.762
Trade	147.343,973
Transfers to Territorial Public Administrations	3.508.266.687
Financial Relations with the Union European	952.215,000
Public Debt	3.189.757.283
Total	30,90.516.337

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

(Thousands of pesetas)

	Economic
	Chapters I to VII Non-Financial Revenue	Chapter VIII Financial Assets	Total
	16.125.772,552	108.974,700	16.234.747.252
stand-alone bodies	2.142.125.528	38.536.058	2.180.661.586
-alone bodies commercial, industrial, financial or analog	1.257.156.408	338.782	1.257.495.190
Social Security	8.721.967.472	13,300,000	8.735.267.472
1.e) of this Law	22.132.604	11.579.356	33.711.960
Total	28.269.154.564	172.728.896	28.441.883.460

Three. For internal transfers between the entities referred to in paragraph 1 of this Article, appropriations of 5,664,748,483 thousands of pesetas are approved, with the following breakdown by entities:

(Thousands of pesetas)

Source Transfers

Target
Status	Administrative stand-alone organizations	Commercial stand-alone organizations	Security Social	Item 1.e) of this Law	Total
	-	525.361.392	163.861,441	4.038.692,542	128.196.104	4.856.111.479
Administrative stand-alone organizations	24.211,000	442,000	68,000	425,386	-	25.146.386
, industrial, financial, or analog self-governing bodies	246.879.516	5,625,000	465,385	2.785	-	252.972.686
260.056,932		-	-	270.461,000	-	530,517.932
Entes of Item 1.e) of this Law	-	-	-	-	-	-
Total	53147.448	5331.428.392	164.394,826	4.309.581.713	128.196.104	5.664.748.483

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

(Thousands of pesetas)

	Economic
	Chapters I to VII Non-Financial Expenses	Chapter VIII Financial Assets	Total Expenses
	18.139.555.609	1.042.905.910	19.182.461.519
stand-alone bodies	2.711.619.013	471.315	2.712.090.328
-alone bodies commercial, industrial, financial or analog	1.418.230.499	347,725	1.418.578.224
Social Security	13.135.256.888	34.969,797	13.170.226.685
1.e) of this Act	161.828.564	79,500	161.908.064
35.566.490.573	1.078.774.247	36.645.264,820

Five. For the depreciation of financial liabilities, appropriations are approved in Chapter IX of the statements of expenditure of the entities referred to in paragraph 1, in the amount of 4.352,410 176 000 pesetas, the distribution of which is detailed in the Annex 1 to this Act.

Article 3. Of the tax benefits.

Tax benefits that affect state taxes are estimated at 4,793,812,000 thousands of pesetas. Its systematic management is incorporated as an annex to the state of income of the State.

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

The appropriations approved in Article 2 (1) of this Law, amounting to 30,980,516.337 thousand pesetas, will be financed:

(a) With the economic rights to be liquidated during the financial year, detailed in the corresponding income statements and estimated at 28,411,883,460 thousands of pesetas; and

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

Article 5. From the commercial operations account of the autonomous commercial, industrial, financial or analogue bodies.

The estimates of expenditure and estimates of revenue relating to the operations specific to the activities of these agencies and the public authorities are approved with the budgetary structure of those bodies, collected in the respective business operations accounts.

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

One. 1. The budget of the public broadcaster Radiotelevisión Española is approved, in which the necessary allocations are granted to take account of the development of its activities, amounting to 61,046,000 thousand pesetas, with its resources being estimated in the same way. amount.

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

"Television Española, Sociedad Anonima", for a total amount of expenses of 144,744,000 thousands of pesetas, ascending the resources at the same amount.

"Radio Nacional de España, Sociedad Anonima", for a total amount of expenses of 26,550,000 thousand pesetas, ascending the resources at the same amount.

"TVE Thematic, Sociedad Anonymous", for a total amount of expenses of 4,455,000 thousand pesetas, ascending the resources at the same amount.

Two. In the budgets of the remaining state companies of a commercial character, with a majority of public capital, estimates of expenditure and estimates of revenue, referring to them and their financial statements, presented in a form individual or consolidated with those of the group of companies to which they belong, in the latter case the companies object of consolidated presentation. Without prejudice to the foregoing, they are, in any case, separately, those of the state companies of a commercial character that receive grants from the General Budget of the State.

Three. The budgets of the public-law entities set up under Article 6 of the recast text of the General Budget Law, which are then specified, including estimates of expenditure and estimates of expenditure, are approved. income related to the same and its financial statements, without prejudice to the control mechanisms which may, where appropriate, contain the provisions resulting from them:

Sociedad Estatal de Participaciones Industriales (SEPI).

Center for Technological and Industrial Development (CDTI).

Via Narrow Railways (FEVE).

Institute for Energy Diversification and Savings (IDAE).

National Network of Spanish Railways (RENFE).

State Soil Promotion and Equipment Society (SEPES).

Official Credit Institute (ICO).

National Currency and Timbre Factory (FNMT).

Public entity of the Spanish Television Network (RETEVISION).

National Securities Market Commission (CNMV).

National Road Traveller Transport Company (ENATCAR).

Spanish Airports and Air Navigation (AENA).

Railway Infrastructure Manager (GIF).

Insurance Compensation Consortium (CCS).

Insurance Entity Liquidator Commission (CLEA).

Official School of Tourism (EOT).

Ports of the State and Port Authorities.

Society of Salvage and Maritime Security (SASEMAR).

Telecommunications Market Commission (CMT).

National Electrical System Commission (CSEN).

Consortium of the Special Area of the Canary Islands (CZEC).

Post and Telegraph Business Public Entity.

Article 7. Budget of the Bank of Spain.

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

CHAPTER II

Rules for amending and implementing budget appropriations

Article 8. General principles.

One. With exclusive validity in 1998, the amendments to the budgetary appropriations authorised in this Law will be subject to the following rules:

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

Second. Any budgetary modification agreement shall expressly indicate the Section, Service, Autonomous Body or Public Ente to which it refers, as well as the programme, article, concept and sub-concept, if any, affected by it, including in where the credit is reported at the level of the item. However, the limitations referred to in Article 70.1 of the recast text of the General Budget Law shall be construed as referring to the level of concept for cases where the established link is at the level of an article.

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

Third. Where the authorised amendments affect the appropriations in Chapter I, 'Personnel Expenditure', they shall be communicated by the Ministry of Economy and Finance to the Ministry of Public Administrations for their knowledge.

Fourth. The limitations set out in Article 70 of the recast of the General Budget Law shall not apply where credit transfers occur as a result of the transfer of powers to the Autonomous Communities, by Application of Law 16/1985 of 25 June of the Spanish Historical Heritage, in the case of credits whose financing is exclusively Community or jointly carried out by Spain and the European Communities, is carried out between Section 06, "Public Debt", resulting from the authorisation contained in paragraph 4 of the Article 9 of this Act, or when it is carried out under the credit referred to in paragraph 2 (.cinc.c) of Annex II.

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

Article 9. Specific powers with regard to budgetary changes.

One. With exclusive validity in 1998, the Minister for Economic Affairs and Finance is responsible for the following specific responsibilities for budgetary changes:

1. Perform the additions referred to in Article 10 of this Law.

2. To authorise transfers affecting the appropriations referred to in point (b) of Article 59 of Royal Decree No 1091/1988 of 23 September 1988 approving the recast text of the General Budget Law.

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

4. To authorise credit transfers between one or more programmes, including in the same or different function, corresponding to services or autonomous bodies of different ministerial departments, where necessary on the basis of the Conventions, Protocols and other Partnership Instruments concluded between the various ministerial departments or autonomous bodies.

5. To authorise credit transfers between one or more programmes, including in the same or different function, corresponding to services or autonomous bodies of different ministerial departments, where this is necessary for the distribution of the appropriations provided in the current budget for the National Fund for the Development of Scientific and Technical Research, for actions co-financed by the European Social Fund and those of the credit for prevention activities, investigation, prosecution and repression of crimes related to trafficking in drugs, as referred to in Article 2 of Law 36/1995, of 11 December.

6. To authorise generations of appropriations, by revenue received in the last month of the preceding financial year, when the revenue comes from contributions from the European Union.

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

Two. With exclusive validity in 1998, the Minister of Defence is responsible for the generations of credit referred to in Article 71.1 (b) and (c) of the recast text of the General Budget Law, motivated by income from product sales. pharmacists or the provision of hospital services, as well as income from supplies of properly authorised food, fuel or food supplies.

Three. With exclusive effect for 1998, it is for the Minister for Health and Consumer Affairs to authorise the generations of credit referred to in Article 71.1 (b) and (c) of the recast text of the General Budget Law, as a result of the income to which the refers to the additional twenty-second provision of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June.

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

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

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

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

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

Article 10. Of the budgetary constraints.

One. The total of the appropriations committed in 1998 from the State budget and related to non-financial operations, excluding those attributable to extraordinary credits and credit supplements approved by the Courts, and to credits generated or extended as a result of prior income, shall not exceed the total amount of the appropriations initially approved to deal with such operations in the State Budget.

The government will forward to the Congress of Deputies and the Senate information on the credit extensions to be agreed during the 1998 financial year, identifying the loans affected, their amount and the purpose of the loans.

Two. The provisions of Article 73 of the recast text of the General Budget Law, adopted by Royal Decree No 1091/1988 of 23 September 1988, with the following exceptions, are suspended during the 1998 financial year:

(a) Removers of credit 16.01.223A.484 intended for the payment of compensation to those affected by the break of the Tous dam.

b) The remaining appropriations committed by non-financial operations from allocations made under Law 44/1982, from grants for investment and support of the Armed Forces, carried over by the Law 9/1990.

(c) The remnants of credit 17.38.513D.751 for investments in Article 12 of Law 19/1994, as well as those corresponding to superproject 96.17.38.9500 "Convention with the Autonomous Community of the Canary Islands", provided that they are less than those produced in credit 17.38.513D.60.

d) Appropriations to finance ongoing expropriation files.

(e) The credit balances of Section 32, arising from the transfers referred to in Article 9.

(f) The credits from the Interterritorial Compensation Fund, as set out in Law 29/1990, of December 26.

g) Those from the extraordinary credits granted by the Royal Decree-laws 2/1997, 4/1997 and 11/1997, enacted to repair the damage caused by various floods.

h) The remaining credits generated as a result of income from the European Union.

Three. No credit transfers from capital operations to current operations may be carried out during 1998, except for the following exceptions:

The requirements set out in Article 9, "Specific competences for budgetary changes".

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

Those that are necessary to meet obligations of every order, motivated by claims, catastrophes, or others of recognized urgency.

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

Four. The Government shall carry out, on a regular basis, the monitoring of the provisions of point one of this Article, as well as the rights and obligations recognised by non-financial operations under the State Budget, for the purposes of ensure the achievement of the deficit initially provided for in this Law, set in line with the provisions of the Treaty on European Union, by adopting, where appropriate, non-availability of appropriations which are necessary for this purpose.

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

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

CHAPTER III

From Social Security

Article 11. From Social Security.

One. The financing of health care, through the budget of the National Institute of Health, will be carried out with two final contributions from the State, one for current operations, for an amount of 3,595,642,131 thousands of pesetas, and another for capital operations, in the amount of 41,093,000 thousand pesetas; with a contribution from social contributions, amounting to 103,000,000 thousand pesetas, and any other income affected to that entity, by amount Estimated 77,696,189 thousands of pesetas.

Two. The State contributes to the Social Security system 16,000,000 thousands of pesetas to attend to the financing of the supplements for the minimum of the pensions of said system.

Three. In order to achieve the budgetary balance of social security in 1998, the State grants a loan of EUR 125,443,000 000. The said loan shall not be interest-bearing, and its cancellation shall take place within a maximum period of 10 years from 1999.

Four. The State may grant a loan without interest to the Social Security for 1998 up to a maximum of 350,000,000 000 pesetas to cover the cash flows which may, during that period, be produced by difference between the accrued and collected in the year.

The amount of this loan will be adapted to the monthly needs of the General Treasury of Social Security, which during January 1998 will present to the Ministry of Economy and Finance its forecast of monetary, for the corresponding authorization of the fund-book plan.

TITLE II

From budget management

CHAPTER I

From managing your teaching budgets

Article 12. Economic module for the distribution of public funds for the support of concerted centres.

One. In accordance with the second and third paragraphs of Article 49 of the Organic Law 8/1985 of 3 July on the right to education, the amount of the economic module per school unit for the purposes of the distribution of the amount The total of the public funds allocated to the support of the centres for the year 1998 is set out in Annex IV to this Law.

On a provisional basis and until such time as the composition and form of financing of medium-grade training cycles are regulated, as from 1 January 1998, they will be financed under the modules established in Annex IV to this Law. However, the average level of training courses which do not have an economic module defined in that Annex shall be applied to those for first-degree vocational training. Given the experimental nature of the implementation of the first degree of vocational training centres in the Social Guarantee Programmes, each educational administration will determine the amount allocated to its financing, provided that it does not exceeds the economic module set out in Annex IV for first-degree vocational training centres.

Provisionally, and until such time as the financing of higher education courses and the teaching of Baccalaureate established in Organic Law 1/1990, of 3 October, of General Ordination is regulated. of the Education System, they shall be financed under the economic modules of second-degree vocational training or, in their case of a multi-purpose unified Baccalaureate.

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

The remuneration of teaching staff will be effective from 1 January 1998, without prejudice to the date on which the respective collective agreements of private education are signed, applicable to each level of education in the (a) concerted centres, with the administration being able to accept payments on account, at the express and coincident request of all the employers ' organisations and consultation with the trade unions of the aforementioned collective agreements, until the moment when the signature of the relevant convention is produced, considering that these payments are to be have been effective since 1 January 1998. The component of the module for "Other expenditure" shall take effect from 1 January 1998.

The amounts indicated for salaries of the teaching staff, including social charges, will be paid directly by the Administration, without prejudice to the employment relationship between the faculty and the head of the respective center. The distribution of the amounts that make up the "variable expenses" shall be carried out in accordance with the provisions of the regulatory provisions of the concert regime. The amount corresponding to "Other expenditure" shall be paid monthly to the agreed centres, which shall be justified by their implementation at the end of each school year.

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

Three. The amounts to be received from the students as a supplement to the one from the public funds allocated to the scheme of special concerts, subscribed for teaching of non-compulsory levels, and in exclusive of regulated education, are as follows:

Vocational training of the second degree, higher education courses, Unified and Polyvalent Secondary Baccalaureate, and the LOGSE: 3,000 pesetas pupil/month for ten months, in the period from 1 January to the year of December 31, 1998.

The funding obtained by the centres, as a result of the collection of these sums, will be complementary to that paid directly by the Administration for the financing of the "Other Expenses". The amount paid by the Administration may not be lower than that received by the institutions during the financial year 1997, with the competent educational authorities being able to establish the necessary regulation in this respect.

Four. The educational administrations are empowered to establish the relations professor/unit agreed, appropriate to impart the curriculum in force at each level of the concert, calculated on the basis of days of teacher with twenty-five hours Weekly reading; therefore, the Administration will not assume the remuneration increases, the hourly reductions, or any other circumstances that will lead to exceeding the requirements of the economic modules of Annex IV.

Five. The ratio teacher/unit of the centres may be increased according to the total number of teachers affected by the recolocation measures that have been adopted until the entry into force of this Law and are in this time included in the delegate pay payroll.

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

Article 13. Authorisation of the staff costs of the Universities of competence of the General Administration of the State.

One. In accordance with the provisions of Article 54.4 of the Organic Law 11/1983, of 25 August, of the University Reform, in relation to its second final disposition, the costs of teaching and non-teaching and contract staff are authorized. teaching of the Universities of competence of the General Administration of the State for 1998 and the amounts detailed in Annex V to this Law.

Two. The Universities of Competition of the General Administration of the State shall extend their appropriations in Chapter I on the basis of the largest grants which, for these expenses, receive from the Ministry of Education and Culture in respect of the entered in the budget of that Section. In this case, the content of article 55.1 of the aforementioned Organic Law of University Reform will not apply.

CHAPTER II

From the Budget Management of Health

Article 14. Credit transfers from the National Institute of Health.

One. With an exclusive effect for 1998, credit transfers from the INHEALTH Budget will be subject to the following system of distribution of powers:

(a) Correspond to the Director-General for Budgets and INHEALTH Investments to authorize credit transfers between budget headings included in the same group of programmes and chapter, provided that they do not affect the (a) credit for protocolary and representative staff or services, for new investment, nor do they entail deviations in the achievement of the objectives of the respective programme.

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

(c) Corresponding to the Minister for Economic and Financial Affairs to authorise transfers whose powers of resolution exceed the powers conferred on the Minister for Health and Consumer Affairs and the Director-General for Budgets and Investments of INHEALTH.

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

Article 15. Budgetary regime of foundations of a nature or public ownership.

With respect to entities created, or created as new forms of management of INHEALTH, it is available:

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

Two. Foundations may not make changes in their budget which involve credit transfers from budgetary chapters relating to capital operations to budgetary chapters relating to current operations. In addition, in the case of current operations, the movement between Chapter I and the rest of them cannot be carried out, whether they are an increase or a decrease in credit for that chapter.

Three. The remuneration changes relating to the staff of these institutions shall be communicated to the Directorate-General for Personnel and Budget Costs of the Ministry of Economic Affairs and Finance, as well as to the Ministry of Finance. Public Administrations. In any event, the salary mass of each financial year shall be informed, in advance of any retributive increase, by the indicated administrative bodies.

Four. The concerts of hospitalization, outpatient care, special services for diagnosis and treatment, concerted care by medical and surgical processes and any others to be carried out by the INHEALTH with the entities must be communicated to the Directorate-General for Budgets of the Ministry of Economy and Finance with prior character.

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

Article 16. Budget appropriations for the National Institute of Health.

For the financial year 1998, appropriations for the payment of pharmaceutical products from medical prescriptions of the National Institute of Health for which the Commission is due to be extended will not be considered as extensible. refers to Article 149.d) of the recast text of the General Budget Law.

CHAPTER III

Other rules on budget management

Article 17. State Tax Administration Agency.

One. The percentage of participation in gross collection obtained in 1998 resulting from the acts of liquidation and management of tax or other administrative acts agreed or delivered by the State Tax Administration Agency shall be 18%. per 100.

Two. For the purposes of the fourth subparagraph of Article 103 (c) (b) of Law 31/1990 of 27 December 1990, the variation in the resources of the Agency resulting from the highest possible revenue from the collection initially provided for in the General Budget of the State, will be used through a generation of credit, which will be authorized by the Minister of Economy and Finance, in the concept of expenditure " Transfer to the State Agency of Tax Administration participation in the collection of winding-up acts, the amount of which shall be the result of apply the percentage pointed out in the previous point.

TITLE III

From staff expenses

CHAPTER I

From increasing staff expenses to public sector service

Article 18. Bases and coordination of the overall planning of economic activity in the field of personnel expenditure in the service of the public sector.

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

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

(b) The Administrations of the Autonomous Communities and the Bodies of the Autonomous Communities.

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

d) The Social Security Management and Common Services Entities.

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

f) The Banco de España and the Instituto de Crédito Oficial.

g) The public body Radiotelevisión Española and its state societies for the management of public service broadcasting and television and the public broadcaster Spanish Television Network.

h) The Universities competence of the General Administration of the State.

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

j) Other public law entities and the rest of the state, regional and local public sector entities.

Two. With effect from 1 January 1998, the full remuneration of staff at the service of the public sector will not be able to experience a global increase of more than 2.1 per 100 compared with the year 1997, in terms of homogeneity for the two periods. for comparison, both in terms of staff numbers and the age of staff.

Agreements, agreements or covenants involving higher remuneration than those set out in this Article or in the rules that develop them shall be subject to appropriate adjustment, and shall not apply. otherwise the clauses that are opposed to it.

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

Four. This article is of a basic nature and is issued under Articles 149.1.13 and 156.1 of the Constitution. The Budget Laws of the Autonomous Communities and the Budgets of the Local Corporations for the financial year 1998 shall expressly collect the criteria set out in this Article.

Article 19. Public Employment Offer.

First. During 1998, the calls for new staff for the public sector, as defined in Article 17 (1) of Law 12/1996 of 30 December, will be concentrated on the sectors, functions and professional categories to be considered. absolutely priority or affecting the functioning of the essential public services. In any case, the number of places of new income must be less than 25 per 100 of the rate of replacement of staff.

This last criterion will not apply to the Armed Forces, where the number of seats will be determined in accordance with the plans to cover the templates established by the Law. 14/1993, of 23 December, of Plantilas of the Armed Forces, and for the professionalization of the Armed Forces, Forces and Corps of State Security and the personnel of the Administration of Justice, for which it will be determined according to the provisions of Law 38/1988, of 28 December, of Demarcation and of Judicial Plant.

Nor will it be applicable to public administrations with educational competences for the development of the Organic Law 1/1990, of 3 October, of General Ordination of the Educational System, in relation to the determination of the number of places for access to the Corps of Teaching Officials, or to those Autonomous Communities that are required to carry out a deployment of the Autonomous Police in their territory, in relation to the coverage of the corresponding places.

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

Second. The Government, with the limits established in the previous paragraph, may authorize, through the Public Employment Offer, a favorable report from the Ministry of Economy and Finance, on a proposal from the Ministry of Public Administration and the initiative of the departments or public bodies responsible for the matter, the convening of vacant posts which refer to the staff of the Civil Administration of the State and its autonomous bodies, civilian personnel of the Military Administration and its self-employed bodies, staff of the Social Security Administration, staff Social Security Staff Regulations, Staff of the Administration of Justice, Armed Forces and State Security Forces and Bodies, and staff of the public entities State Administration of Tax Administration, Board of Directors of the National Heritage, Nuclear Safety Board, Data Protection Agency, Post and Telegraph Business Entity, as well as positions or places referred to in the last subparagraph of paragraph 1.

The Ministries of Public and Economic Administrations and Finance will be able to jointly authorize, within the criteria of limitation established on a general basis, the corresponding calls for vacancies public entities and public entities not mentioned above, whether or not they are pending adaptation, subject to the unique conditions which, according to the specific nature of such entities, are established in the Royal Decree to approve the Public Employment Offer.

Third. During 1998, no new temporary staff, or the appointment of interim officials, shall be recruited in the field referred to in the second paragraph, except in exceptional cases and to cover urgent and non-deferred needs, with joint authorization from the Ministries of Public and Economic Administrations and Finance.

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

Fourth. The hiring of permanent or temporary staff abroad, in accordance with local legislation or, where appropriate, Spanish legislation, will require the prior joint authorization of the Ministries of Public and Economic Administrations and Finance.

Fifth. The first paragraph of this article is of a basic nature and is dictated by the provisions of Articles 149.1.13 and 156.1 of the Constitution, the Laws of the Autonomous Communities and the Budgets of the Local Corporations. corresponding to the 1998 financial year, the criteria set out in this Article shall be expressly collected.

CHAPTER II

Of the remuneration schemes

Article 20. State public sector personnel subject to administrative and statutory arrangements.

One. With effect from 1 January 1998, the amounts of the components of the remuneration of State public sector staff subject to administrative and statutory arrangements shall be those arising from the application of the following rules:

(a) The basic remuneration of such staff, as well as the fixed and periodic supplementary allowances allocated to the posts it carries out, will be growth of 2.1 per 100 compared to those set out in the for the financial year 1997, without prejudice, where appropriate, to the adequacy of the latter where it is necessary to ensure that those assigned to each job are linked to the content of particular technical difficulty, dedication, responsibility, danger or hardship.

b) The balance of the remaining additional remuneration shall also have a growth of 2.1 per 100 in respect of those laid down for the financial year 1997, without prejudice to changes resulting from the change the number of personnel assigned to each programme, the degree of achievement of the objectives set for each programme, and the individual result of its implementation.

c) Personal and transitional allowances and other remuneration which are of a similar nature, as well as compensation for the purpose of the service, shall be governed by their specific rules and by the provisions of this Law, without The increase of 2.1 per 100 provided in the same applies.

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

Article 21. State public sector workforce.

This will mean a wage bill, for the purposes of this Law, the set of salary and extranalarial salaries and social action expenses, which were incurred during 1997 by the affected workforce, with the limit of amounts reported favourably by the Ministry of Economy and Finance for that financial year, except in any case:

(a) Social Security benefits and allowances.

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

(c) Compensation for transfers, suspensions or redundancies.

d) The compensation or expenses incurred by the worker.

With effect from 1 January 1998, the wage bill of the state public sector workforce will not be able to experience overall growth of more than 2.1 per 100 compared to the one set for the 1997 financial year. in this percentage of all the concepts, without prejudice to the one which could be derived from the achievement of the objectives assigned to each entity or body by increasing the productivity or modification of the systems of organization of the professional work or classification.

The above paragraph represents the maximum limit of the wage bill, the distribution and individual application of which will occur through collective bargaining.

Changes in the gross wage bill will be calculated in terms of homogeneity for the two periods to be compared, both in terms of personnel and seniority of the same and the private pension scheme. work, working time, overtime and other working conditions, the amounts corresponding to variations in such concepts being computed separately. From the salary mass thus obtained for 1998, all the remuneration of the labour staff resulting from the corresponding agreement and all the remuneration for the period of the year shall be satisfied.

The indemnities or suplies of this staff, which shall be governed by their specific rules, shall not be able to experience growths higher than those which are generally established for the non-working staff of the Administration. of the State.

For work staff abroad, the determination of remuneration will be accommodated in the specific circumstances of each country.

Article 22. Remuneration of the senior officials.

One. The remuneration for 1998 of the senior posts included in this number is fixed at the following amounts, without the right to extraordinary payments and referred to twelve monthly payments, without prejudice to the collection of fourteen monthly payments. Remuneration for seniority which may correspond to them in accordance with the rules in force:

	Pesetas
President	12.330.612
Vice President	11.589.528
10.879.140
10.879.140

Two. The remuneration scheme for 1998 of the Secretaries of State, Deputy Secretaries, Directors-General and assimilated shall be the general rule for public servants of Group A in Law 30/1984 of 2 August of Measures for the Reform of the Civil Service, to which effect the following amounts of salary, complement of destination and specific complement are fixed, referring to twelve monthly payments:

	State Secretaries and assimilated - Pesetas	Under-Secretary and assimilated - Pesetas	Managing and assimilating - Pesetas
	1.862.760	1.862.760	1.862.760
Target Add-On	3.208.656	2.566,920	2.053,524
-on specific	4.831.176	4.230.192	3.377.208

Three. All the High Charges referred to in the preceding number shall maintain the category and rank corresponding to them in accordance with the rules in force, without prejudice to the addition of productivity which, if necessary, is assigned to them by the the holder of the Department within the appropriations allocated for that purpose may be different, in accordance with the provisions of Article 23 (E) of this Law.

Four. The remuneration of the Presidents and Vice-Presidents and, as the case may be, those of the Directors-General where the exercise of the highest-level executive functions, of the entities and entities governed by public law, as referred to in the Article 6 (b) and (5) of the consolidated text of the General Budget Law shall be authorized, during the financial year 1998, by the Minister for Economic Affairs and Finance, on a proposal from the holder of the Department to which they are attached, within the criteria for remuneration increases as set out in Article 20 of this Act.

Article 23. Remuneration of State officials falling within the scope of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

One. In accordance with Article 20 of this Law, the remuneration to be paid in 1998 by officials falling within the scope of Law No 30/1984 of 2 August 1984 to carry out work for which the The government has approved the application of the remuneration scheme provided for in that Law, the following will be:

A) The soil and trienes corresponding to the group in which the Body or Scale is classified as belonging to the official, according to the following amounts referred to twelve monthly payments:

C

E

	Pay - Pesetas	Trienes - Pesetas
A	1.862.760	71.532
B	1.580.976	57,228
1.178.508	42,948
D	963,636	28,680
879.720	21.504

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

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

Level

Amount - Pesetas
30	1,635,684
29	1.467.192
	28	1.405,476
27	1.343.760
	26	1.178.880
25	1.045.932
24	984.216
23	922.536
22	860.796
21	799,200
20	742.392
		704,448
18	666.540
	628,608
16	590.736
15	552,804
14	514,908
13	476,976
		439.044
11	401.172
10	363.252
		344.316
8	325.308
	7	306.396
6	287.412
5	268.452
		240.048
3	211.256
	2	183.228
1	154,848

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

D) The specific supplement which, where appropriate, is fixed for the post to be carried out, the amount of which will be increased by 2.1 per 100 compared to that approved for the financial year 1997, without prejudice to the provisions of the in Article 20 (a) (a) of this Law.

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

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

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

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

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

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

Two. In accordance with the provisions of Article 20 (1) (b) of this Law, the Ministry of Economic Affairs and Finance may amend the amount of the total appropriations for the service of the supplement to the productivity, the service rewards extraordinary and other performance incentives, in order to bring it into line with the number of staff assigned to each programme and the degree of achievement of the objectives set.

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

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

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

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

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

Article 24. Salaries of personnel of the Armed Forces.

One. In accordance with the provisions of Article 20.1 of this Law, the remuneration to be paid in 1998 by the military personnel of a career who maintains a relationship of professional services of a permanent nature, as well as by the staff of the Category of Troop and Marineria professionals who had acquired the right to remain in the Armed Forces until the age of retirement, according to the provisions of Law 17/1989, of July 19, regulating the Staff Regulations Professional Military, will be as follows:

(a) Basic remuneration corresponding to the equivalence group in which the corresponding employment is classified, in the amount established for State officials falling within the scope of the Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

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

(b) Additional remuneration of a fixed and periodic nature, which shall be increased by 2.1 per 100 in respect of those established in 1997, without prejudice, where appropriate, to the provisions of Article 20 (a) of the present Law.

c) The special dedication supplement, including the one corresponding to the continuing care referred to in the second provision of Royal Decree 1494/1991 of 11 October 1991, and the service bonuses extraordinary, the amounts of which shall be determined by the Ministry of Defence within the appropriations allocated specifically for these purposes.

According to the provisions of Article 20.uno.b) of this Law and in the specific regulation of the remuneration of military personnel, the Minister of Economy and Finance may modify the amount of the appropriations allocated to the provide incentives for performance to bring it into line with the number of staff assigned to each programme and to the extent to which the objectives are met.

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

Two. Members of the Armed Forces who occupy positions of employment of any Ministry or their self-employed organizations shall receive the basic remuneration corresponding to their military employment, according to the with the provisions of the number one of this article, and the complementary ones assigned to the post that they perform, in accordance with the amounts established in this Law for the officials of the State included in the scope of the Law 30/1984 of 2 August, and all this without prejudice to the continued receipt of pensions and The benefits of Law 17/1989, of July 19, as well as the aid for costumes, in the same amount as the rest of the staff of the Armed Forces.

Three. The military personnel of employment who maintain a relationship of non-permanent professional services shall receive the basic remuneration, excluding trienes, corresponding to the equivalence group in which their military employment is classified, in the the amount laid down for State officials falling within the scope of Law No 30/1984 of 2 August and the additional remuneration corresponding to the respective employment, employment and, where appropriate, years of commitment, in accordance with the specific rules applicable to such staff.

Four. In 1998, the replacement soldiers will receive, during the service of the military service, the amount of 1,500 pesetas per month to meet their personal expenses.

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

Article 25. Salaries of the staff of the Civil Guard Corps.

According to the provisions of Article 20.1 of this Law, the remuneration to be paid in 1998 by the personnel of the Civil Guard Corps will be as follows:

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

The valuation and accrual of the three-year and the extraordinary payments shall be made in accordance with the rules applicable, in general, to the officials falling within the scope of this Law 30/1984.

Two. Supplementary remuneration of a fixed and periodic nature, which will be increased by 2.1 per 100 compared to those established in 1997, without prejudice to the provisions of Article 20 (a) (a) of this Law.

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

Three. Until such time as the Government determines the remuneration scheme for pupils in the training centres of the Civil Guard, the trainees will receive their remuneration during the year 1998, as will the staff of the Special Volunteer of the Civil Guard, in the same amounts established for 1997 increased at 2.1 per 100.

Article 26. Salaries of National Police Corps personnel.

According to the provisions of Article 1 of this Law, the remuneration to be paid in 1998 by the officials of the National Police Corps will be as follows:

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

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

Two. The additional fixed and periodic remuneration of the staff referred to in the preceding number, which shall be increased by 2.1 per 100 in respect of those established in 1997, without prejudice, where appropriate, to the provisions of the Article 20.uno.a) of this Law.

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

Article 27. Remuneration of the members of the Judicial and Fiscal Careers and the staff at the service of the Administration of Justice.

One. According to the provisions of Article 20.1 of this Law, the remuneration to be paid in 1998 by the members of the Judicial Branch, the officials of the Fiscal Ministry and the staff at the service of the Administration of Justice will be the following:

1. The salary regulated by Laws 17/1980 of 24 April; 31/1981 of 1 July and 45/1983 of 29 December in the wording given by Law 42/1994 of 30 December 1994, the basis of which is fixed at 63,370 pesetas.

2. The additional remuneration of such staff, which will be increased by 2.1 per 100 compared to those in force in 1997, without prejudice to the provisions of Article 20 (a) (a) of this Law.

3. The basic and complementary remuneration corresponding to the officials referred to in Article 146.1 of the Organic Law 6/1985 of 1 July of the Judicial Branch, which will be increased by 2.1 per 100 compared to those in force in the 1997, without prejudice, where appropriate, and in respect of the abovementioned additional remuneration, as provided for in Article 20 (1) (a) of this Law.

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

Two. The remuneration for the year 1998 of the members of the judicial branch and of the tax ministry referred to in paragraphs 1 and 2 shall be collected according to the amounts specified in those paragraphs for each of them.

1. The remuneration of the President of the Supreme Court, in the amount of 12,330,612 pesetas, to be paid in twelve monthly payments, without the right to extraordinary payments.

Those of the Presidents of the Supreme Court and the President of the National Court, in the following amounts:

		Pesetas
(to be collected in 14 mensualities)	4.135.572
Add-in (to be perceived in 12 mensualities)	6.077.464
10.213.056

Those of the Magistrates of the Supreme Court and the Presidents of Chambers in the National Court, in the following amounts:

		Pesetas
(to be collected in 14 mensualities)	3,917.914
Add-in (to be perceived in 12 mensualities)	5.865.828
9.783,742

2. The remuneration of the Attorney General of the State, in the amount of 10,879,140 pesetas to be collected in twelve monthly payments, without the right to extraordinary payments.

Those of the Supreme Court's Chief Prosecutor in the following amounts:

		Pesetas
(to be collected in 14 mensualities)	4.135.572
Add-in (to be perceived in 12 mensualities)	6.077.484
Total	10.213.056

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

		Pesetas
(to be collected in 14 mensualities)	3,917.914
Add-in (to be perceived in 12 mensualities)	6.077.484
Total	9.995.398

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

		Pesetas
(to be collected in 14 mensualities)	3,917.914
Add-in (to be perceived in 12 mensualities)	5.865.828
9.783,742

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

4. The salary and the additional remuneration of the members of the judicial branch and the tax ministry referred to in paragraphs 1 and 2 of this article shall be those established in those paragraphs 1 and 2. The Court of Justice and the Court of Justice of the European Court of Justice and the Court of Justice of the European Union, the Court of Justice and the Court of Justice of the European Union, the Court of Justice and the Court of Justice of the Prosecutor's Office.

Article 28. Remuneration of the Social Security staff.

One. The remuneration to be paid in 1998 by the staff of the Social Security Administration, already approved with the rest of the staff of the General Administration of the State, shall be those laid down in Article 20 of this Law. for State officials falling within the scope of Law 30/1984 of 2 August.

Two. The staff included in the scope of the Royal Decree-Law 3/1987 of 11 September on the remuneration of the statutory staff of the National Institute of Health shall receive the basic remuneration and the supplement to the (b) and (c) of this Law, without prejudice to the provisions of the second transitional provision, two, of that Royal Decree-Law, and the annual amount of the supplement to the destination set out in Article 23 (C) is satisfied in 14 monthly instalments.

The amount of remuneration corresponding to the specific and continuing care allowances which, if any, are fixed to the staff concerned, will be increased by 2.1 per 100 compared to the one approved for the financial year 1997, without prejudice, where appropriate, as provided for in Article 20.anoa) of this Act.

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

Three. The remuneration of the remaining staff and statutory staff of the Social Security shall be subject to the increase provided for in Article 20.1 of this Law.

CHAPTER III

Other provisions on the regime of active personnel

Article 29. Outliers ban.

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

Article 30. Rewards, crosses, medals and maiming pensions.

One. During 1998, the amounts to be collected for the concepts of rewards, crosses, medals and pensions of mutilation, will be increased by 2.1 per 100 over those recognized in 1997.

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

Three. The Cross to the Constancy and the different categories of the Royal and Military Order of San Hermenegildo will be governed by the established Royal Decree 223/1994, of February 14, for which the Regulation of the Royal and Military Order of San Hermenegildo.

Article 31. Other common rules.

One. The administrative staff and officials of the Local Health Corps, as well as the staff whose remuneration in 1997 did not correspond to those established in general in Title III of Law 12/1996 of 30 December 1996, and do not apply them expressly in the same title of this Law, they will continue to receive during the year 1998 the same remuneration with an increase of 2.1 per 100 on the amounts corresponding to the year 1997.

Two. In the General Administration of the State and its autonomous bodies, in the case of an official subject to a remuneration scheme other than that corresponding to the post to which he is attached, the official of the State and its autonomous bodies receive the remuneration corresponding to the job he carries out, subject to the appropriate assimilation of the basic remuneration authorized by the Ministry of Public Administration on the proposal of the Ministerial Departments interested.

To the sole effects of the assimilation referred to in the preceding paragraph, the Ministry of Public Administration may authorise the amount of the remuneration per age to be as applicable under the scheme remuneration of origin of the official.

These authorizations will be communicated by the Ministry of Public Administration to the Ministry of Economy and Finance for their knowledge.

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

Article 32. Requirements for the determination or modification of remuneration of staff and non-employees.

One. During the year 1998, a favourable report by the Ministries of Economy and Finance and Public Administrations will be required to determine or modify the remuneration conditions of the staff and non-official at the service. from:

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

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

c) The public entity Radiotelevisión Española and its state societies and the public entity Red Technical Española de Televisión.

d) The Universities competence of the General Administration of the State.

(e) Other entities governed by public law and entities referred to in Article 6 of the recast text of the General Budget Law, under the conditions and procedures to be established by the Commission Interministerial of Retributions, taking into account the specific characteristics of those.

The report referred to in this Article, with the exception of point (e), shall be issued by the procedure and with the scope provided for in the following paragraphs.

Two. Prior to the beginning of the negotiations for collective agreements or agreements to be concluded in 1998, the Ministry of Economy and Finance will have to request the corresponding authorization of the wage bill, which will quantify the (a) maximum of the obligations which may be incurred as a result of such pacts, contributing to the effect of the certification of salary remuneration paid and payable in 1997.

In the case of personnel not subject to collective agreement, the remuneration of which is determined in whole or in part by individual contracts, the remuneration paid shall be communicated to the Ministry of Economy and Finance. and accrued during 1997.

For the purposes of determining the remuneration of newly created jobs, the report referred to in paragraph 1 of this Article shall be sufficient.

Three. For the purposes of the preceding paragraphs, the following actions shall be understood as determining or modifying the remuneration of non-official staff:

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

b) Application of sector-wide collective agreements, as well as their reviews and accessions or extensions to them.

(c) Fixing of remuneration by individual contract, whether fixed or contracted staff for a given time, when they are not regulated in whole or in part by collective agreement.

d) Grant of any kind of unilateral wage improvements, individually or collectively, even if they are derived from the extensive application of the remuneration regime of public servants.

e) Determination of the remuneration for staff engaged abroad.

In the report referred to in paragraph 1 of this article, the Ministries of Economy and Finance and of Public Administrations shall determine the remuneration corresponding to the specific circumstances of each country, according to referred to in Article 21 of this Law.

Four. In order to issue the report referred to in paragraph one of this article, the departments, agencies and entities shall forward to the Ministries of Economic and Finance and Public Administrations the corresponding project, prior to their agreement or signature in the case of collective agreements or individual contracts, accompanying the assessment of all economic aspects.

Five. The report shall be evacuated within a maximum of 15 days from the date of receipt of the project and its assessment, and shall cover all the extremes resulting from direct or indirect consequences in respect of the public expenditure, both for the year 1998 and for future financial years and, in particular, for the determination of the corresponding wage bill and for the control of its growth, without prejudice to Article 21 of the Law.

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

Seven. Expenditure arising from the application of the remuneration for 1998 may not be authorised without the fulfilment of the requirements laid down in this Article.

Article 33. Recruitment of labour staff from investment credits.

One. The ministerial departments, autonomous bodies and social security institutions will be able to formalize during 1998, under the respective investment credits, temporary staff recruitment for the implementation of the works or services, provided that the following requirements are met:

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

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

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

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

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

Three. Contracting may exceed the financial year in the case of works or services which exceed that financial year and which correspond to investment projects of a multiannual nature which satisfy the requirements laid down for such projects or services. Article 61 of the recast text of the General Budget Law or in this own State Budget Law for 1998.

Four. Contracts shall be informed, prior to their formalisation, by the Legal Service of the Department, body or entity which shall, in particular, decide on the mode of procurement used and the observance of the terms of the contract. the contract of the requirements and formalities required by labour law.

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

In the autonomous agencies of the State, with industrial, commercial, financial or analogous activities, this procurement will require a favorable report from the corresponding Interventor Delegate, which will deal with the non-availability. In the case of the budget, the budget is to be used for the purposes of the budget. In the event of disagreement with the report issued, the autonomous body may raise the file to the Ministry of Economy and Finance for resolution.

TITLE IV

From public pensions

CHAPTER I

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

Article 34. Initial determination of the pensions of the State Passive Classes Scheme.

One. For the initial determination of the pensions provided for in Chapters II, III, IV and VII of Title I of the second Title I of the recast of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of 30 April 1987, caused by the staff referred to in Article 3 (1) (a), (b) and (e) of the same legal text, account shall be taken for 1998 of the regulatory assets which are set out below, in accordance with the rules laid down in this Article. in each of the respective paragraphs of Article 30 of that standard:

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

C

	Regulator - (Pesets/year)
A	4.561.725
B		C
	C
C	2.181.504
E	1.859.906

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

Civil and Military Administration of the State

Index

Regulator - (Pesets/year)
10	4.561.725
8	6
		4	4	Centro_table_body " >2.181.504
3	1.859.906

Administration of Justice

multiplier

3.50

regulator - (Pesets/year)
4.75	4.561,725
	4.00
	4.561,725	4.561,725
4.561.725
	4.561,725
3.00	4.561.725
2.50	4.561.725
	3.590.193
2.00	3.143.797
1,50	2.181.504
1.25	1.859.906

Constitutional Court

	Regulator - (Pesets/year)
Secretary General	4.561.725
	4.561.725
Manager	4.561.725

General Courts

	Regulator - (pesetas/year)
4.561,725
Librarians	4.561,725
Advisors	4.561.725
	4.561.725
Administrative Technician	4.561.725
2.757.331
Ujieres	2.181.504

Two. For the initial determination of pensions caused by the staff referred to in points (a) and (c) of Article 3 (2) of the recast of the Law on Passive Classes of the State, which have economic effects as from 1 January 1998, the regulatory bases resulting from the application of the following rules shall be taken into account:

(a) The amount which, within the tables below, corresponds to the value of the concepts of salary and, where applicable, grade, in annual computation, shall be taken, in accordance with the Body or the proportionality index, and the degree of administrative career or the multiplier index assigned to the Body, Career, Scale, Square, Employment or Category to which the person belongs to 31 December 1984.

Civil and Military Administration of the State

Index

10 (5, 5)

Grade	Special Grade	Amount by concept of salary and grade in annual computation - Pesetas
(5, 5)	8	-	3.058.068
10 (5, 5)	7	-	2.974.023
6	-	2.889,980
10 (5, 5)	3	-	2.637,844
	10	5	-	2.594,928
4		-	2.510.886
3		-	2.426.841
2		2	-
		-	-	-	-
		-	-
- Centro_table_body " >2.182.133
8	5	-	2.1 14.909
	8	4	-	2.047,684
	8	3	-	-	-
8	2	-	1.913.234
8	1	-	1.846.008
5	5		1.662.387
6	4	-	1.611.982
	6	3	-	1.561.581
		-	1.511.177
	1		1,630.021
	1	-	1.460.773
4	3	-
		(24 per 100)
	4	4	2	-	1.196.474
	4	1	(12 per 100)	1.298,645
	4	1	-	-
	3	-	3	-
		-	-
-	- Centro_table_body " >1.036,888
	3		-	-
-

Administration of Justice

multiplier

Amount by concept of salary in annual computation - Pesetas
4.75	4,993,910
	4.00
4.205.398
			3.50	3.679.721
	3,416.886
3.00	3.154.047
	2.628.373
	2.365.537
2.00	2.102.698
1,50	1.577.024
1.25	1.314.186

Constitutional Court

Manager

Body	Amount by concept of salary in annual computation - Pesetas
Secretary General	4.731,073
	Centro_table_body " >4.205.398
4.205.398

General Courts

librarians

1.203,973

Body	Amount by concept of salary in annual computation - Pesetas
2.752.172
2.752.172
Advisors	2.752.172
	2.527.360
Administrative Technician	2,527.360
1.203,973		1.203,973
1.203,973

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

Civil and Military Administration of the State

Index

Unit Value of Triennium in Annual Computation - Pesetas
10	98,791
8	79,033
6	59,274
	4	39,517
3	29,639

Administration of Justice

Multiplicators for Triennial Effects	Unit Value of Triennium in Annual Computation - Pesetas
	183,983
	170.844
	3.00	157.702
	131,416
	118.437
	2.00	105.135
	78,851
1.25	65,710

Constitutional Court

Manager

	Unit Value of Triennium in Annual Computation - Pesetas
Secretary General	183,983
	Centro_table_body " > 183,983
183,983

General Courts

Body

librarians

Unit Value of the triennium in annual computation - Pesetas
112,531
112,531
Optional Advisors	112,531
Editors, Taquigraphs and Stenotirists	112.531
Administrative Technician	112.531
Administrative Auxiliary	67,521
of Ujieres	45.013

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

Article 35. Initial determination and amount of special war pensions for 1998.

One. The amount of pensions recognised under Law 5/1979 of 18 September, in favour of family members of deceased as a result of the civil war, may not be lower for 1998 than the minimum amount in the system of the Social security for widowers ' pensions in favour of holders over the age of sixty-five years.

The provisions of the preceding paragraph shall not apply to pensions caused by non-official staff in favour of non-disabled orphans entitled to a pension, in accordance with their regulatory legislation, the amount of which shall be from 9,460 pesetas per month.

Two. 1. The pensions recognized under the Law 35/1980 of 26 June, of war maimed ex-combatants of the Republican zone, whose causes did not have the status of professional military of the Armed Forces and Institutes, are fixed for 1998 in the following amounts:

(a) The maiming pension shall be the result of applying the percentages laid down for each degree of incapacity to the amount of pesetas 563,686, referred to in paragraph 12.

(b) The sum of the basic remuneration, the replacement remuneration for trienes and the additional remuneration for compensation for unpaid remuneration, shall be 1,520,252 pesetas, covering 12 monthly payments, the amount of each of the two extraordinary items of the same amount as the ordinary monthly allowance for these items.

(c) Pensions in favour of family members shall be set at the same amount as that laid down as a minimum amount in the system of social security for widowers ' pensions in favour of holders over the age of 60 and five years, except for pensions in favour of non-disabled orphans over the age of twenty-one years entitled to a pension, in accordance with their regulatory legislation, the amount of which shall be 7,200 pesetas per month.

2. The amount of pensions in favour of family members of professional ex-combatants recognised under Law 35/1980 may not be lower for 1998 than that laid down as a minimum amount in the social security system for pensions of (a) in favour of holders over the age of sixty-five years.

Three. The pensions recognised under Law 6/1982 of 29 March on basic pay for Civil War Mutils are fixed for 1998 in the following amounts:

(a) Basic remuneration for those who are recognised as being unable to second, third or fourth grade, in 100 per 100 of the amount of pesetas 1,064,176, referred to in 12 monthly payments.

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

Four. Pensions recognised under Decree 670/1976 of 5 March, in favour of war maimed which could not be integrated into the Mutilled Knights ' Body, will be established for 1998 in the amount to be applied by the percentages. For each degree of incapacity to the amount of 675,368 pesetas, referred to 12 monthly allowances.

Five. The amount for 1998 of the pensions caused under Title II of Law 37/1984 of 22 October on the recognition of rights and services provided to those during the civil war who were part of the Armed Forces and Public Order and the Carabinieri Corps of the Republic, shall be established taking into account the amount by way of the concepts of salary and grade that comes from among the contents in paragraph 2 (a) of the preceding article 34.

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

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

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

Article 36. Initial determination of non-contributory Social Security pensions.

For 1998, the amount of Social Security retirement and invalidity pensions, in its non-contributory mode, will be fixed at 521.920 full-year pesetas.

CHAPTER II

Limitations on the initial pointing of public pensions

Article 37. Limitation of the initial indication of public pensions.

One. The amount to be charged as a result of the initial statement of public pensions may not exceed the total amount of 290,166 pesetas per month during 1998, without prejudice to any extraordinary payments which may be payable to the holder and the amount of which shall also be affected by that limit.

However, if the pensioner is entitled to receive less than or more than 14 pages per year, including overtime, that monthly limit must be adequate for the purposes of the full annual amount corresponding to the The amount of pesetas 4.062,324 is not exceeded in 1998.

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

For this purpose, the total amount of each public pension in question shall be determined first and, if the sum of all of them exceeds 290,166 monthly pesetas, they shall be reduced proportionately to such excess.

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

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

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

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

Five. Subsequent to the withdrawal or removal of the amount of the initial statement referred to in paragraphs 2 and 3 above, the amount or composition of the other public pensions received by the Member State shall be altered by any circumstances. the holder shall be reviewed ex officio or at the request of a party the limitations which have been made, with the effect of the first day of the month following that in which the variation occurred.

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

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

Seven. The maximum limit of perception set out in this provision shall not apply to the following public pensions which are caused during 1998:

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

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

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

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

CHAPTER III

Revaluation and modification of public pension values for 1998

Article 38. Revaluation and modification of public pension values for 1998.

One. Except for the exceptions contained in the following articles of this chapter and which apply to them, the State's Passive Classes ' pensions will be increased by 2.1 per 100 in 1998. The above is without prejudice to the amounts of security set out in Article 35 above, in respect of pensions recognised under the special civil war legislation.

Two. The pensions paid by the Social Security system, in their contributory form, will be experienced in 1998, an increase of 2.1 per 100, in accordance with the provisions of Article 48 of the General Law on Social Security, without prejudice to the exceptions contained in the following Articles of this Chapter and which are expressly applicable to them.

Three. The pensions referred to in Article 36 of this Title, which were to be received by 31 December 1997, shall be fixed in 1998 at 521.920 full-yearly pesetas.

Four. In accordance with the provisions of the fifth additional provision of Law 74/1980 of 29 December 1980 on the General Budget of the State for 1981, and the additional twenty-first provision of Law 50/1984 of 30 December 1984 on Budgets General of the State for 1985, the pensions of the Mutualities integrated into the Special Fund of the General Mutuality of Civil Servants of the State, when they would have been caused after 31 December 1992, will experience the 1 In January 1998 a reduction was made in respect of the amounts received on 31 December 1997 from 20 per cent. 100 of the difference between the amount corresponding to 31 December 1978 or in the case of the Montepio de Servicias de la Organización Sindical, at 31 December 1977, and the one corresponding to 31 December 1973.

Five. Pensions paid out of the pension schemes or schemes listed in Article 37 of Law 4/1990 of 29 June 1990 on the general budget of the State for 1990, in accordance with the wording of Article 97 of Law 13/1996, On 30 December, and not referred to in the preceding paragraphs of this Article, they will experience in 1998 the revaluation or modification which, if appropriate, will be carried out in accordance with their own rules, which will apply to the amounts received at 31 December 1997, with the exception of the exceptions contained in the following Articles of this Chapter expressly applicable.

Article 39. Non-revalorizable pensions during 1998.

One. In 1998, the following public pensions will not be revalued:

(a) Pensions paid out of any of the schemes or systems of provision listed in Article 37 of Law 4/1990 of 29 June 1990 on the General Budget of the State for 1990, in accordance with the wording given by Article 97 of Law 13/1996 of 30 December 1996, the amount of which is monthly in full, plus, if applicable, the total monthly amount of other public pensions received by the holder, exceeds 290,166 pesetas in respect of the month, understanding this amount in the terms set forth in the preceding article.

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

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

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

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

e) Pensions of the Compulsory Old-age and Invalidity Insurance when they enter into concurrency with other public pensions.

Notwithstanding the provisions of the preceding paragraph, when the sum of all the concurrent pensions and those of the aforementioned Mandatory Insurance of Old Age and Invalidity, once they have been revalued, is lower than the fixed amounts indicated For such Insurance in Article 43 of this Law, calculated each year, the pension of the Mandatory Insurance of Old Age and Invalidity shall be revalued in an amount equal to the resulting difference. This difference is not of a consolidable character, being absorbable with any increase that may be experienced by the perceptions of the person concerned, either in terms of revaluations or for the recognition of new features of character newspaper.

(f) The pensions of the Mutualities integrated into the Special Fund of the General Mutual Fund of Civil Servants of the State which, by 31 December 1997, had already reached the amounts corresponding to 31 December 1997. 1973.

Two. In the case of Mutualities, Montepios or Social Welfare Entities of any kind that integrate personnel belonging to companies or companies with majority participation of the State, Autonomous Communities, Local or Local Corporations Self-employed bodies and are financed by funds from such bodies or public entities, or where they are directly paying the staff included in the protective action of those supplementary pensions for any (i) the concept of the concept of the general scheme for which it is application, the revaluations referred to in Article 38 shall be considered as the maximum limit, and lower and even lower coefficients may be applied than the unit, to such supplementary pensions, in accordance with their regulations or with the covenants that occur.

Article 40. Limitation of the amount of revaluation for 1998 of public pensions.

One. The amount of the revaluation for 1998 of public pensions which, in accordance with the rules of the provisions of this Chapter, may be increased, may not be assumed for these, once revalued, an annual full value of more than 4,062,324 pesetas.

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

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

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

L = (P/T) × 4,062,324 pesetas annually,

being 'P' is the full annual theoretical value reached at 31 December 1997 by the pension or pension in charge of the competent body or entity, and 'T' the result of adding to the previous figure the full annual value of the remaining concurrent pensions of the same holder at the same time.

notwithstanding the foregoing, if any of the pensions received by the person concerned were in charge of the Special Fund of one of the Mutualities of officials included in Article 37 (c) of Law 4/1990, of 29 June, In the case of the Court of Justice of the European Communities, the Court of Justice of the European Communities, in accordance with the wording of Article 97 of Law 13/1996 of 30 December 1996, does not provide for any of the institutions referred to in paragraph 2 of this Article. Article 39, the application of the rules set out in the preceding paragraphs shall be adapted (a) in order to ensure that, where appropriate, the maximum limit for the collection of such supplementary pensions can be reached, in the event of such supplementary pensions, the amount of which would have been reduced or abolished for the purposes of not exceeding the maximum amount fixed at any time.

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

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

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

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

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

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

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

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

CHAPTER IV

Add-ons for minimums

Article 41. Recognition of allowances for minimum pensions for Passive Classes.

One. In the terms which are determined, the pensioners of the State Passive Classes who do not receive, during the financial year 1998, income from work or capital in the amount of more than 8 22,824 pesetas per year, shall be entitled to receive the economic allowances necessary to achieve the minimum amount of pensions.

It is presumed that the requirements indicated when the person concerned would have received during 1997 an income of equal to or less than 805,900 pesetas per year. This presumption may be destroyed, where appropriate, by evidence obtained by the Administration.

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

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

Two. The recognition of economic supplements which are carried out in 1998 on the basis of statements by the person concerned shall be provisional until the reality or effectiveness of the declaration is established.

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

Three. In 1998, the minimum amounts of pension for passive classes are fixed, in annual accounts, in the following amounts:

Add-ons for minimums

	Class	Amount
		With Spouse to charge	No spouse in
or retirement pension.	65,860 Ptas ./mes 922.040 Ptas ./ano	55,980 Ptas ./mes 783,720 Ptas ./ano
Pension.	55,980 Ptas ./mes 783,720 Ptas ./ano
	pension other than that of widower, where N is the number of pension or pension beneficiaries	55,980 Ptas ./mes ------------------------- N 783,720 Ptas ./year ------------------------- N

Article 42. Recognition of allowances for pensions lower than the minimum in the social security system and amounts of such pensions in 1998.

One. In the terms which they are determined to determine, they shall be entitled to receive the allowances necessary to achieve the minimum amount of pensions, the pensioners of the social security system in their contributory form, who do not receive Capital income or personal work or, in the sense of the income, does not exceed 822.824 pesetas per year.

However, Social Security pensioners in their contributory form who receive income from the concepts indicated above the figure referred to in the preceding paragraph shall be entitled to a supplement by where the sum in annual calculation of such income and of the pension already recovered is less than the sum of 822.824 pesetas plus the amount in annual calculation of the minimum amount fixed for the pension class which is treat. In this case, the supplement for minima shall consist of the difference between the amounts of the two sums, provided that this difference does not determine for the person concerned a joint monthly pension and supplement in amount higher than that of the minimum amount of pension corresponding to monthly terms.

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

Two. The requirements set out in the preceding number shall be presumed to be met where the person concerned has received an income of 805,900 pesetas during 1997. This presumption may be destroyed, where appropriate, by evidence obtained by the Administration.

Three. For the purposes of paragraph 1 of this Article, the pensioners of social security in their contributory form who are recognised as being in addition to the minimum and who have received income from capital or personal work during 1997 In excess of the pesetas 805,900, they shall be obliged to submit by 1 March 1998 an express declaration of the amount of such income. Failure to comply with this obligation shall give rise to the reimbursement of the amounts unduly paid by the pensioner with the effects and in the manner that they are determined.

Four. During 1998, the minimum amounts of the pension system of the Social Security system, in its contributory modality, are fixed, in annual computation, class of pension and concurrent requirements in the holder, in the following amounts:

Holder with less than sixty years with family loads

Orfad

In favor of family

	Class
		With Spouse in charge - Pesetas/year	No spouse in charge - Pesetas/year
Retirement
Headline with sixty-five years	922.040	783,720
less than Sixty-five years	807,100	683,970
Invalidity
50 per 100 increase in disability	1.383.060	1.175.580
	Absolute	9222.040	783,720
Total: Holder with sixty-five years	9222.040	783,720
of the work accident regime: Holder with sixty-five years	922.040	783,720
with sixty-five years	-	783,720
Headline with age between sixty-sixty-four years	-	683,970
Headline with less than sixty years	-	521.920
-	570.780
Per Beneficiary	-	231,840
In the absolute orphanage the minimum will be increased by 521.920 pesetas distributed, if any, among the beneficiaries.
By payee	-	231,840
If no pensioner widow or orphan exists:
payee, sixty-five years	-	597.170
	A single payee, less than sixty and five years	-	521.920
beneficiaries: The minimum assigned to each will be increased in the amount that results from prorating 290,080 pesetas from the number of beneficiaries.
Interim Invalidity and Long Illness Allowance	582.420	498.540

CHAPTER V

Other public pension provisions

Article 43. Non-concurrent pensions of the Compulsory Old-age and Invalidity Insurance.

As of January 1, 1998, the amount of the pensions of the Compulsory Insurance of Old Age and Invalidity, not concurrent with other public pensions, is fixed, in annual computation, at 560,350 pesetas.

For such purposes, no concurrent pension will be considered to be perceived by the useful or incapacitated first-degree maimed at the time of the past Spanish civil war, whatever the regulatory legislation.

Article 44. Individual pension update of the State Passive Classes Scheme.

The pension scheme of the State Passive Classes recognized under the legislation in force at 31 December 1984, which would have experienced up to this moment annual increases by application of the increase, will be reviewed ex officio for the purpose of making a new statement of the same, according to the legislation for which they were caused and by the application of the regulatory bases established in the second paragraph of article 34 of the present Law.

In the new claims of liabilities that are made in accordance with the preceding paragraph, all the years of services rendered by the person responsible for the pension shall be computed for all purposes. or not recognised in previous agreements, taking into account also how many rules are applicable in each case even if there is no express request from the person concerned.

The pension review which will be carried out under the above provisions will have an economic effect on 1 January 1998, without, in any event and for that reason, the beneficiaries of the pension will be able to see the amount of the pension reduced which they have received, duly revalued in accordance with the rules set out in Chapter III, and which apply to them.

TITLE V

Of Financial Operations

CHAPTER I

Public Debt

Article 45. Public Debt.

One. The Government is authorized to increase the State's debt, on the proposal of the Minister of Economy and Finance, with the limitation that the outstanding balance of the State's debt at 31 December 1998 will not exceed the corresponding balance at 1 January 1998. From 2,416,566,819 thousands of pesetas.

Two. This limit shall be effective at the end of the financial year and may be exceeded in the course of the financial year, subject to the approval of the Ministry of Economy and Finance, and shall be automatically revised:

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

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

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

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

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

Article 46. Credit operations authorised to self-employed bodies and public entities.

The bodies and entities set out in Annex III to this Act are hereby authorised to conclude credit operations during 1998 for the amounts which, for each, are set out in the Annex.

Article 47. Information on the evolution of the State Debt to the Ministry of Economy and Finance and to the Congress of Deputies and the Senate; and of the accounts opened by the Treasury in the Banco de España or other financial institutions to the Congress of the Deputies and the Senate.

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

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

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

CHAPTER II

Public Avales and Other Guarantees

Article 48. Amount of State endorsements.

One. The amount of guarantees to be provided by the State during the financial year 1998 may not exceed 345,5 million pesetas. The amount of the guarantees to be provided on the basis of the refinancing or replacement of credit operations shall not be charged to that limit, in so far as they involve the cancellation of guarantees previously granted.

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

a) To the National Network of Spanish Railways, for a maximum amount of 30 billion pesetas.

b) A Radio Television Española for a maximum amount of 149.246 million pesetas.

(c) Within the total indicated in point one, the maximum limit of 4.5 billion pesetas shall be applied to guarantee investment operations for the acquisition of vessels by shipping companies domiciled in Spain.

The amount guaranteed may not exceed 27 per 100 of the total price of the vessel financed and the conditions of the insurable loans under this system shall be, at most, those laid down in Royal Decree 442/1994 of 11 March 1994, or subsequent provisions to amend it. The procedure for granting the endorsements will be determined by the Government's Delegation for Economic Affairs.

Three. In any event, the materialization of the responsibility of the State referred to in paragraph 1 shall require the prior granting of the express endorsement to each credit operation.

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

Article 49. Endorsements from the public authorities.

One. The State Company of Industrial Participations is authorised to provide guarantees in the financial year 1998, in respect of credit operations involving commercial companies in the capital of which it is directly or indirectly involved, up to a maximum limit of 300 billion pesetas.

Two. The public body Port of the State may authorize the Port Authority of Barcelona to grant guarantees during the 1998 financial year in favor of the "Sociedad Internacional Trade Center Barcelona, Sociedad Anonima", with a maximum limit of 4,500 millions of pesetas.

Article 50. Information about public avales granted.

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

CHAPTER III

State Relations with the Official Credit Institute

Article 51. State reimbursements to the Official Credit Institute.

One. During 1998 the State will reimburse the Institute of Official Credit for the amounts which it would have satisfied the financial institutions in payment of the interest adjustment operations provided for in Law 11/1983 of 16 August of Measures Export Stimulus Financial (s), such as the management costs of such operations in which it has incurred.

The revenue deposited at the Institute of Official Credit during 1998 by application of the provisions of Article 15 of Royal Decree 677/1993, may be used to finance, together with the The amount of appropriations entered annually in the General Budget of the State in application 15.23.762.B. 444, the net result of the reciprocal adjustment of interest, where the latter is positive and corresponds to the credit institution's credit institution. Official to the financing institution participating in the agreement. If there are positive balances in favour of the Official Credit Institute at 31 December 1998, they will be entered into the Treasury.

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

Article 52. Background of Provision.

Under the resources of the State loan referred to in the fourth paragraph of the number one of the Agreement of the Council of Ministers of 11 December 1987, the Council of Ministers, in the event of the existing balance being exhausted to 31 December 1997 of the Fund for Provision constituted at the Instituto de Crédito Oficial in accordance with the fourth paragraph of the sixth additional provision of Royal Decree-Law 12/1995, of 28 December 1995, may, in 1998 and with justification of new needs to provide the Fund up to a limit of 25 billion pesetas.

Article 53. Information to the General Courts on the Institute of Official Credit.

The government will send a quarterly report to the Congressional Budget Committees of the Congress of Deputies and the Senate. The information shall also include the amounts reimbursed by the Institute for the State referred to in Article 54 (2) of this Law.

Article 54. Development Aid Fund.

One. The allocation of the Development Assistance Fund provided for in Article 7 of Royal Decree-Law 16/1976 of 24 August 1998 will be increased in 1998 by 80 billion pesetas, which will be allocated to the granting of loans and other bilateral aid. In order to meet the obligations of concessional financing originated by international treaties authorized by the General Courts, as well as for the payment of the Spanish obligations towards the Multilateral development institutions.

The Council of Ministers will be able to approve operations under the Development Assistance Fund amounting to up to 80 billion pesetas throughout 1998. It is expressly excluded from this limitation the refinancing operations of loans previously granted from the Development Assistance Fund which are carried out in accordance with the appropriate bilateral agreements or Multilateral agreements, agreed within the Paris Club, for the renegotiation of the foreign debt of the borrowing countries.

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

Two. The State shall reimburse the Institute of Official Credit, under the Development Assistance Fund, for the cost of administering these resources. According to the Council of Ministers, on a proposal from the Inter-Ministerial Committee of the Development Assistance Fund, the corresponding concepts and amounts will be determined for 1998.

TITLE VI

Tax Rules

CHAPTER I

Direct Taxes

Section 1. Tax on the Income of Physical Persons

Article 55. Exempt income.

With effect from 1 January 1998, point (o) of Article 9 (1) of Law 18/1991 of 6 June of the Income Tax on Physical Persons shall be worded as follows:

" (o) The unemployment benefits recognised by the respective managing body when they are received in the single payment method set out in Royal Decree 1044/1985 of 19 June 1985 governing the payment of the unemployment benefit in its single payment method, subject to the limit of 1,000,000 pesetas, provided that the amounts received are intended for the purposes and in the cases provided for in that standard.

The exemption referred to in the preceding paragraph shall be conditional on the maintenance of the action or participation within five years. "

Article 56. General scale of tax.

For the financial year 1998, Article 74 of Law 18/1991 of 6 June of the Tax on the Income of Physical Persons shall be worded as follows:

" Article 74. General scale of tax.

One. The regular liquidable basis will be taxed at the rates indicated on the following general scale:

Settable Base
up to pesetas

5.095,000

10.500,000

Full - Pesetas	Base Rest liquidable up to pesetas	Applicable Type -
467,000	0	694,000	17,00
1.161,000	117,980	1.134,000	19.55
2.295,000	339,677	1,200,000	23.80
3,495,000	625,277	1,600,000	27,20
1.060.477	1,700,000	33.15
6.795,000	1,624,027	1,830,000	3825
8,625,000	2.324.002	1.875,000	44.20
3.152.752	Forward	47.60

Two. The average rate of charge shall be the result of multiplying by 100 the ratio obtained from dividing the quota resulting from the application of the scale referred to in the previous paragraph by the regular liquidable basis. The average rate of charge shall be expressed in two decimal places. '

Article 57. Autonomic scale of tax.

For the financial year 1998, Article 74a of Law 18/1991 of 6 June of the Income Tax of the Physical Persons shall be worded as follows:

" Article 74a. Autonomic scale of tax.

One. The regular liquidable basis will be taxed at the rates of the autonomic scale which, as provided for in Article 13 (1) (a) of the Law on the Transfer of Taxation of the State to the Autonomous Communities and Complementary Tax Measures, has been approved by the Autonomous Community.

Two. If the Autonomous Community has not approved the scale referred to in the preceding paragraph, or if the Autonomous Community has not assumed regulatory powers in respect of the Income Tax of the Physical Persons, the regular liquidable base shall be taxed at the types indicated in the following supplementary scale:

Settable Base
up to pesetas

Full - Pesetas	Base Rest liquidable up to pesetas	Applicable Type -
467,000	0	694,000
1.161,000	20,820	1.134,000	3.45
2.295,000	59.943	1,200,000	4.20
3,495,000	110,343	1.600,000	4.80
5.095,000	187.143	1,700,000	5.85
6.795,000	286.593	1,830,000	6.75
8,625,000	410.118	1.875,000	7.80
10.500,000	556.368	Forward	8.40

Three. In the case of non-resident taxable persons who are taxed on a personal basis to contribute, the applicable scale shall be that set out in the previous paragraph.

Four. The average rate of autonomy shall be the result of multiplying by 100 the ratio obtained from dividing the quota resulting from the application of the scale referred to in the previous paragraph by the regular liquidable basis. The average rate of charge shall be expressed in two decimal places. '

Article 58. Deductions from the quota.

With effect from 1 January 1998, paragraphs one, three and seven of Article 78 of Law 18/1991 of 6 June of the Income Tax on Physical Persons shall be worded as follows:

" One. Family deductions.

a) For each single descendant living with the taxable person:

25,000 pesetas by the first.

35,000 pesetas for the second.

50,000 pesetas for the third and successive.

This deduction will not be performed by descendants:

That they have completed thirty years before the accrual of the Tax, except for the exception referred to in paragraph (d) of this paragraph one.

To earn annual income in excess of the minimum interprofessional minimum wage guaranteed for over eighteen years in the tax period in question.

When descendants coexist with multiple ancestors of the same grade, the deduction will be practiced by equal parts in each other's declaration.

In the case of descendants who live with those who have a different degree of kinship, only the next level of the ascendants shall be entitled to the deduction, unless they do not obtain annual income higher than that of the guaranteed minimum inter-professional salary for over 18 years in the tax period in question, in which case the deduction will go to the most distant. For the purposes of this letter, persons linked to the taxable person shall be treated as descendants for the purposes of non-remunerated guardianship or non-remunerated accommodation with the public body with competence in the field of child protection.

(b) For each ascending person living with the taxable person, who does not have annual income in excess of the minimum inter-professional salary guaranteed for over 18 years in the tax period concerned: 16,500 pesetas. This deduction shall be 32,900 pesetas if the age of the ascendant was equal to or greater than seventy-five years.

When the ascendants coexist with both spouses, the deduction will be done in half. Children may not be able to apply this deduction when their parents are entitled to it.

c) For each taxable person of age equal to or greater than sixty-five years: 20,000 pesetas.

d) For each taxable person and, where applicable, for each single descendant or ascending person, regardless of age, dependent on it, provided that the latter do not have annual incomes exceeding the minimum wage (a) a guaranteed interprofessional for over 18 years in the tax period in question, who are blind, maimed or invalid, physical or mental, congenital or over-come, in the regulated grade, in addition to the deductions to be made in accordance with the provisions of the preceding numbers: 56,000 pesetas.

Likewise, the application of this deduction shall be made where the person concerned with the disability is linked to the taxable person for reasons of guardianship or non-remunerated accommodation before the public entity with powers in respect of the protection of minors and the circumstances of the level of income and degree of invalidity expressed in the preceding paragraph.

When people who are entitled to this deduction are dependent on multiple taxable persons, the deduction will be prorated equally on each other's declaration.

Tres.a) Deduction for rent:

15 per 100, with a maximum of 100,000 pesetas per year, of the amounts paid in the tax period for rent of the taxable person's usual dwelling, provided that the following requirements are met:

The taxable amount of the taxable person is not more than 3 500 000 pesetas per year.

That the amounts paid in terms of rent exceed 10 per 100 of the taxable income of the taxable person.

b) Deduction for child custody expenses.

20 per 100, with a maximum of 50,000 pesetas per year, of the amounts paid in the custody tax period for children under the age of three, when parents work outside the household and provided that the taxable person does not have a tax base of more than 3,500,000 pesetas per year.

Seven. Other deductions.

(a) The percentages shown below, in the case of the yields referred to in the fourth subparagraph of Article 37 (1) and the taxable base portion of a transparent company which corresponds to those yields:

40 per 100 in general.

25 per 100 when they come from the entities referred to in Article 26.2 of the Company Tax Act.

0 by 100 when they come from the entities referred to in Article 26.5 and 6 of the Law on the Tax on Societies and Protected and specially Protected Cooperatives, governed by Law 20/1990 of 20 December 1990, of the reduction of capital with return of contributions and the distribution of the emission premium. This percentage shall be applied in any case to yields corresponding to shares or units acquired within two months prior to the date on which they were satisfied when, after that date, within the The same period of time for the transmission of homogeneous values. In the case of entities in tax transparency, this same percentage shall be applied by the partners where the operations described above are carried out by the transparent entity.

The basis for this deduction will be the amount of the amount collected.

The double taxation deduction corresponding to the returns of the protected and specially protected cooperatives, regulated by Law 20/1990 of 20 December, shall be in accordance with the provisions of Article 32 of the Law.

Amounts not deducted for full quota insufficiency may be deducted in the following five years.

b) 75 per 100 of the share of the Municipal Tax on Increase in the value of the Urban Nature Land satisfied by the taxable persons in the financial year, when it corresponds to the property changes that they have derived capital increases effectively subject to the Income Tax of the Physical Persons.

c) By the perception of net income from the dependent work, 27,000 pesetas will be deducted.

The amount of the net income deduction from the dependent work applicable in the cases listed below will be as follows:

Liabilities with net work returns equal to or less than 1,071,000 pesetas: 72,000 pesetas.

Liabilities with net income from work comprised between 1,071,001 and 1,971,000 pesetas: 72,000 pesetas minus the result of multiplying by 0.05 the difference between net work performance and 1,071,000 pesetas.

The provisions of the preceding paragraph shall not apply to taxable persons whose taxable base excluding the net income of the dependent work is equal to or greater than 2,000,000 pesetas.

The amount of the deduction provided for in this subparagraph may not exceed the amount resulting from the application of the sum of the average rates of taxation referred to in Article 74 (2) and Article 74a (4) to the net income from work effectively subject to the Income Tax of the Physical Persons.

(d) If between the yields or increases computed for the determination of the positive liquidable bases is obtained in Ceuta and Melilla and its dependencies, 50 per 100 of the part of the full quota shall be deducted which proportionally corresponds to the income obtained in those territories.

The previous deduction shall not apply to non-residents in those places, except as regards income from securities representing the share capital of legal entities domiciled and with a social object. exclusive in the same and the yields of permanent establishments located therein. "

Article 59. General scale of tax.

For the financial year 1998, Article 91 of Law 18/1991 of 6 June of the Tax on the Income of Physical Persons shall be worded as follows:

" Article 91. General scale of tax.

In joint remuneration, the general scale will be as follows:

Settable Base
up to pesetas

4.391,000

Full - Pesetas	Base Rest liquidable up to pesetas	Applicable Type -
901,000	0	1,344,000	17,00
2.245,000	228.480	921,000	2091
3.166,000	421,061	1.225,000	24.65
723.024	1.475,000	28.05
5.866,000	1.136.761	2.035,000	33.15
7.901,000	1.811.364	2.035,000	38.25
	9,936,000	2.589,751	2.200,000	45.05
12,136,000	3.580.851	Forward	47.60

Article 60. Autonomic scale of tax.

For the financial year 1998, Article 91a of Law 18/1991 of 6 June of the Income Tax of the Physical Persons shall be worded as follows:

" Article 91a. Autonomic scale of tax.

One. In the case of joint taxation, the autonomic scale will be approved by the Autonomous Community as provided for in Article 13 (1) (a) of the Law on the Transfer of Taxation of the State to the Autonomous Communities and Fiscal Measures. Complementary.

Two. If the Autonomous Community has not approved the scale referred to in the preceding paragraph or if the Autonomous Community has not assumed regulatory powers in respect of the Income Tax of the Physical Persons, the supplementary scale shall be the next:

Settable Base
up to pesetas

Full - Pesetas	Base Rest liquidable up to pesetas	Applicable Type -
901,000	0	1.344,000
2.245,000	40,320	921,000	3.69
3.166,000	74.305	1.225,000	4.35
4.391,000	127.592	1.475,000	4.95
5.866,000	200.605	2,035,000	5.85
7.901,000	319,652	2,035,000	6.75
9,936,000	457.015	2.200,000	7.95
12.136,000	631.915	Forward	8.40

Three. In the case of non-resident taxable persons who are taxed on a personal basis to contribute, the applicable scale shall be that set out in the previous paragraph. '

Article 61. Special rules in case of joint taxation.

With effect from January 1, 1998, article 92 of Law 18/1991 of 6 June of the Income Tax of the Physical Persons will be worded as follows:

" Article 92. Special rules in case of joint taxation.

One. The ceiling referred to in Article 35 (B), in respect of the deductibility of the interest of the foreign capital invested in the purchase or improvement of the usual dwelling, shall be 1,000,000 pesetas per year.

Two. The tax base limit referred to in point (a) of Article 78 (3) shall be 5,000,000 of annual pesetas.

Three. The tax base limit referred to in Article 78 (3) (b) shall be 5,000,000 of annual pesetas.

Four. The deduction for the collection of income from the dependent work will be 27,000 pesetas for each recipient of this type of income integrated into the family unit.

The amount of the deduction may not exceed the amount resulting from the application of the sum of the average rates of taxation referred to in Article 74 (2) and Article 74a (4), to the net income of the work effectively subject to the Income Tax of the Physical Persons.

Five. The maximum limit for the reduction of the tax base provided for in Article 71 (1) (b) shall be applied individually for each member of the family unit. "

Article 62. Obligation to declare.

With effect from January 1, 1998, paragraph two and three of article 96 of Law 18/1991 of 6 June of the Income Tax of the Physical Persons shall be worded as follows:

" Two. However, they shall not be required to declare taxable persons under a personal obligation to contribute to the income of less than 1,200,000 gross annual pesetas from one of the following sources:

(a) Work projects and those assimilated that do not have the character of business or professional returns.

(b) Capital liabilities and capital increases subject to tax that do not exceed the annual gross pesetas of 250,000.

For the purposes of the limit of the obligation to declare, no account shall be taken of the income of the house itself which constitutes the habitual residence of the taxable person or, where applicable, of the family unit.

In the case of pensions and liabilities, the limit referred to in the first subparagraph of this paragraph shall be 1,250,000 pesetas.

Three. In joint taxation, the limit of the obligation to declare referred to in the first subparagraph of paragraph 1 shall be 1,250,000 pesetas. '

Article 63. Transmission to non-residents of securities with a run coupon.

With effect from January 1, 1998, a third paragraph is added to paragraph 1 of the additional 15th of Law 18/1991, of June 6, of the Income Tax of the Physical Persons, with the following wording:

" Except also for the first paragraph of the transmissions made by the companies governing the official futures and options markets, which correspond to the normal functioning of the said markets. markets. "

Section 2. Company Tax

Article 64. Monetary correction coefficient.

One. With regard to the tax periods to be initiated during 1998, the coefficients provided for in Article 15.11 (a) of Law 43/1995 of 27 December of the Company Tax, according to the moment of acquisition of the assets transmitted, shall be as follows:

In the 1997 exercise

		Coefficient
1 January 1984	1,876
In exercise 1984	1,703
In Exercise 1985	1,573
In Exercise 1986	1,481
In Exercise 1987	1,411
In the 1988 exercise	1,348
In the 1989 exercise	1,289
In the 1990 exercise	1,238
In the 1991 exercise	1,196
In the exercise 1992	1,170
In the exercise 1993	1,154
In exercise 1994	1,133
In the 1995 exercise	1,088
In the 1996 exercise	1,036
1.013
In the exercise 1998	1,000

Two. The coefficients will be applied as follows:

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

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

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

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

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

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

Article 65. Fractional payment of Corporate Tax.

With regard to the tax periods starting in 1998, the percentage referred to in Article 38 (4) of Law 43/1995 of 27 December of the Company Tax will be 18 per 100 for the (a) a split payment as provided for in paragraph 2 of that payment. The deductions and allowances referred to in that paragraph shall include all other deductions and allowances which are applicable to the taxable person.

For the modality provided for in Article 38 (3) of Law 43/1995, the percentage will be the result of multiplying by five septens the type of the default rounded charge.

They shall be obliged to apply the modality referred to in the preceding paragraph by taxable persons whose volume of transactions, calculated in accordance with Article 121 of Law No 37/1992 of 28 December 1992, of the tax on the Value Added, has exceeded the amount of 1,000,000,000 pesetas during the twelve months prior to the date of the start of the tax periods in 1998.

Transparent companies will not be required to make fractional payments in respect of the tax base that is to be taxed at the rate referred to in the transitional provision twenty-second of Law 43/1995, of 27 December.

Section 3. Local Taxes

Article 66. Property tax.

One. With effect from 1 January 1998, and without prejudice to the provisions of Article 69.3 of Law 39/1988, of 28 December, the regulator of local farms, all the cadastral values of the Real Estate Tax will be updated, both of a rustic nature as an urban nature, by applying the coefficient 1,021. This coefficient shall be applied in the following terms

(a) In the case of immovable property valued in accordance with the data in the Catastro, it shall apply to the value assigned to such assets for 1997.

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

(c) The urban real estate whose cadastral values are obtained from the application of the values adopted during the year 1997 are excluded from the application of this coefficient of actualization.

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

Article 67. Tax on Economic Activities.

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

1. The item 721.4 is created in Section 1 of the Tax Rates, with the following wording:

" Episode 721.4. Health transportation in ambulances.

Fee:

National quota of:

For each vehicle: 12.420 pesetas. "

2. ° The group 819 of Section 1. of the rates of the tax is amended, which is worded in the following terms:

" Group 819. Other financial institutions.

Heading 819.1. Credit institutions.

Share of:

For each establishment or local where all or any of the operations are performed:

In populations of more than 500,000 inhabitants: 290,525 pesetas.

In populations of more than 100,000 to 500,000 inhabitants: 225,216 pesetas.

In populations of more than 40,000 to 100,000 inhabitants: 159,804 pesetas.

In populations of more than 10,000 to 40,000 inhabitants: 62,100 pesetas.

In the remaining populations: 43,470 pesetas.

Note: This item includes the Official Credit Institute and credit sections of agricultural and industrial cooperatives and deposits.

Heading 819.2. Credit financial institutions.

Share of:

For each establishment or local where all or any of the operations are performed:

In populations of more than 500,000 inhabitants: 207,000 pesetas.

In populations of more than 100,000 to 500,000 inhabitants: 162,081 pesetas.

In populations of more than 40,000 to 100,000 inhabitants: 114,723 pesetas.

In populations of more than 10,000 to 40,000 inhabitants: 44,891 pesetas.

In the remaining populations: 32,422 pesetas.

Note: This item covers credit institutions whose activities consist of:

Facilitating loans and loans, including consumer credit, mortgage credit and commercial transaction financing.

"Factoring", with or without recourse and all activities complementary to the same collection under the following heading 819.4.

Leasing and all complementary activities of the same collection under the heading 819.5 below.

Issuing and managing credit cards.

Granting guarantees and guarantees, and underwriting similar commitments.

Heading 819.3. Credit financial institutions performing the lending and lending activity.

Share of:

For each establishment or local where all or any of the operations are performed:

In populations of more than 500,000 inhabitants: 85,905 pesetas.

In populations of more than 100,000 to 500,000 inhabitants: 67,275 pesetas.

In populations of more than 40,000 to 100,000 inhabitants: 47,610 pesetas.

In populations of more than 10,000 to 40,000 inhabitants: 18,630 pesetas.

In the remaining stocks: 13,455 pesetas.

Note: This item covers credit institutions whose activities consist of:

Facilitating loans and loans, including consumer credit, mortgage credit and commercial transaction financing.

Issuing and managing credit cards.

Granting guarantees and guarantees, and underwriting similar commitments.

Heading 819.4. Credit financial institutions performing the "factoring" activity, with or without recourse.

Share of:

For each establishment or local where all or any of the operations are performed:

In populations of more than 500,000 inhabitants: 85,905 pesetas.

In populations of more than 100,000 to 500,000 inhabitants: 67,275 pesetas.

In populations of more than 40,000 to 100,000 inhabitants: 47,610 pesetas.

In populations of more than 10,000 to 40,000 inhabitants: 18,630 pesetas.

In the remaining stocks: 13,455 pesetas.

Note: This item covers credit institutions whose activities consist of:

Factoring, with or without recourse, as well as the exercise of its complementary activities, such as those of research and classification of the clientele, accounting of debtors and, in general, any another activity that tends to favor the administration, evaluation, security and financing of credits born in domestic or international commercial traffic, which are transferred to them.

Issuing and managing credit cards.

Granting guarantees and guarantees, and underwriting similar commitments.

Heading 819.5. Credit financial institutions that perform the leasing activity.

Share of:

For each establishment or local where all or any of the operations are performed:

In populations of more than 500,000 inhabitants: 85,905 pesetas.

In populations of more than 100,000 to 500,000 inhabitants: 67,275 pesetas.

In populations of more than 40,000 to 100,000 inhabitants: 47,610 pesetas.

In populations of more than 10,000 to 40,000 inhabitants: 18,630 pesetas.

In the remaining stocks: 13,455 pesetas.

Note: This item covers credit institutions whose activities consist of:

Leasing, including the following complementary activities:

1. Maintenance and preservation activities of the assets transferred.

2. A Financing Concession connected to a financial, current, or future lease operation.

3. Intermediation and financial leasing operations management.

4. Non-financial leasing activities that may or may not be supplemented by a purchase option.

5. Trade Advice and Report.

Issuing and managing credit cards.

Granting guarantees and guarantees, and underwriting similar commitments.

Heading 819.6 Currency Exchange Entities.

Share of:

For each establishment or local where all or any of the operations are performed:

In populations of more than 500,000 inhabitants: 63,135 pesetas.

In populations of more than 100,000 to 500,000 inhabitants: 48,645 pesetas.

In populations of more than 40,000 to 100,000 inhabitants: 34,155 pesetas.

In populations of more than 10,000 to 40,000 inhabitants: 13,455 pesetas.

In the remaining populations: 10,350 pesetas.

Heading 819.9. Other financial

n.e.c.

Share of:

For each establishment or local where all or any of the operations are performed:

In populations of more than 500,000 inhabitants: 63,135 pesetas.

In populations of more than 100,000 to 500,000 inhabitants: 48,645 pesetas.

In populations of more than 40,000 to 100,000 inhabitants: 34,155 pesetas.

In populations of more than 10,000 to 40,000 inhabitants: 13,455 pesetas.

In the remaining populations: 10,350 pesetas.

Note: This item includes financial institutions not specified in the above headings of the Group "Other financial institutions" (819), such as the time-limits, companies and the sales-finance companies Movable investment funds, etc. "

3. A common note is created for group 932 of Section 1. of the tax rates, with the following wording:

" Note common to group 932: They will not have the consideration of teaching activity, will not bear any fee for this tax, the training activities, both occupational and continuous, financed exclusively by the Institute National of Employment or the European Social Fund or co-financed exclusively by both bodies. "

4. Section 1. Section 1. of Section 1 of the Tax Rates is amended as follows:

" Episode 963.1. Film and video film exhibition.

Share of:

In populations of more than 500,000 inhabitants: 229,201 pesetas.

In populations of more than 100,000 to 500,000 inhabitants: 178,227 pesetas.

In populations of more than 40,000 to 100,000 inhabitants: 154,940 pesetas.

In populations of more than 10,000 to 40,000 inhabitants: 118,818 pesetas.

In the remaining populations: 57,339 pesetas. "

5. ° The group 016 of Section 3. of the rates of the tax is amended, which is worded in the following terms:

" Group 016. Humorists, caricates, eccentrics, charlists, reciters, illusionists, etc.

Fee of 18,837 pesetas. "

6. ° The entries 751.1 and 751.2 of Section 1. of the tax rates are amended, with the following wording:

" Epipitia 751.1. Guard and custody of vehicles in covered garages and premises.

Share of:

Up to a limit of 250 square meters of area dedicated to this activity: 29,910 pesetas.

For every 50 square meters or fraction that exceeds the previous limit: 6,624 pesetas.

For the computation of the area dedicated to this activity, those elements such as ramps, gardens, security zones and accesses will be deducted.

Note: These quotas do not authorize custody during the day of cars that are only kept for a few hours alternating with those that are essentially locked at night.

In case this custody mode is exercised, the quotas will be increased by 25 per 100.

Heading 751.2. Guard and custody of vehicles in the so-called underground car parks or "parkings".

Share of:

Up to a limit of 250 square meters of area dedicated to this activity: 33,638 pesetas.

For every 50 square meters or fraction exceeding the limit: 8,280 pesetas.

For the calculation of the area dedicated to the activity, all existing floors shall be included and the deductions provided for under the previous heading shall be carried out. "

Two. 1. The Instruction of the Tax on Economic Activities contained in Annex II to the Royal Legislative Decree 1175/1990 of 28 September 1990 is amended in the following terms:

1. " Point 3. of point (b) of Rule 14 (1) (f) of the Tax Instruction is amended, which shall be worded as follows:

" 3. ° 10 per 100 of the surface covered or constructed of all kinds of sports and local facilities dedicated to cinematographic, theatrical and analogue shows, except for the occupation of bleachers, gradients and seats, and other permanent installations for the location of the public attending the sports, cinematographic, theatrical and analogue shows of which 50 per 100 shall be counted. '

2. The rule 17. of the Instruction of the Tax is amended, which is worded in the following terms:

" Rule 17 Quota Exaction and Distribution.

One. Levy and distribution of minimum municipal quotas.

1. The levy of the minimum municipal quotas shall be carried out by the City Council in whose municipal term the respective activities take place.

2. Where the premises or facilities which are not considered as referred to in the second subparagraph of Rule 6 (1) of this Instruction, radiate in more than one municipal term, the corresponding quota shall be required by the Town hall in which the majority of those, without prejudice to the obligation of that to distribute among all the others the amount of such quota, in proportion to the area that in each municipal term occupy the installation or local of in the following terms:

(A) In particular, the amount of the municipal fee, which does not include the amount to be applied, where appropriate, the single coefficient, the situation index or the provincial surcharge, shall be the subject of distribution. regulated respectively, in Articles 88, 89 and 124 of Law 39/1988 of 28 December 1988 on Local Government Regulations.

B) It shall be considered as municipalities affected by those in which it radiuses part of the facility or premises in which the activity corresponding to the quota for distribution is developed.

C) In general, the quotas referred to in point (A) above shall be distributed in proportion to the area of the installation or premises concerned in each municipal term. For these purposes, the area or premises shall be taken as a surface of the total within the polygon of the premises, expressed in square metres and, where appropriate, by the sum of all its plants.

(D) In particular, and in the case of hydraulic power plants, the corresponding quotas as defined in point (A) above shall be distributed according to the following criteria:

(a) 50 per 100 of the amount of the amount between the municipalities in which the plant is located, without including the reservoir, in proportion to the area in each of these facilities. For these purposes, the area defined in point (C) above shall be understood.

(b) The remaining 50 per 100, between the municipalities on whose term the reservoir is extended, in proportion to the area in which the reservoir is occupied.

3. In the case of the production of electrical energy in nuclear power stations, the corresponding quota shall be required by the City Council in which the plant is located, or by the latter in which it radiolabelled most of it. In both cases, this quota shall be distributed among all the municipalities affected by the plant, even if they do not radiate installations or buildings affected by it in the following terms:

(A) In particular, the amount of the municipal tariff quota, which does not include the amount to be applied, where appropriate, the single coefficient or the provincial surcharge, which are regulated respectively, shall be the subject of distribution. Articles 88 and 124 of Law 39/1988 of 28 December 1988 on Local Government Regulations.

B) It shall be considered to be municipalities affected by a nuclear power plant in which the respective term of the nuclear power station or a part of the facilities of the nuclear power plant, as well as those other than those in which the circumstances are not before, they have part or all of their municipal term in a circular area of 10 kilometers of radius with center in the facility.

(C) The quotas referred to in point (A) above shall be distributed according to the following criteria:

a) 66 per 100 depending on the location of the facilities, according to the following percentages:

66 per 100 depending on the surface of each municipal term in the zone under the control of the administratively defined exploiter.

34 per 100 depending on the area of each municipal term in which special facilities are located, such as electric distribution parks and artificial cooling reservoirs, located outside the area under the control of the operator.

b) The remaining 34 per 100 depending on the location in the circular area of 10 kilometers of radius with center at the nuclear facility, and according to the following percentages:

50 per 100 depending on the surface of each municipal term in the reference circular area.

50 per 100 depending on the population of law of each municipality in the circular area. For these purposes, the population of the right shall be defined in Rule 14 (1) (D) of this Instruction.

4. The municipal quotas corresponding to activities that are developed in port areas that are extended over more than one municipal term will be distributed by the City Council of all the municipalities on which the area is spread. port in question in the following terms:

(A) In particular, the amount of the municipal fee, which does not include the amount to be applied, where appropriate, the single coefficient, the situation index or the provincial surcharge, shall be the subject of distribution. regulated, respectively, in Articles 88, 89 and 124 of Law 39/1988 of 28 December 1988 on Local Government Regulations.

B) Those occupied in part or in any of the port areas concerned shall be considered to be affected municipalities.

(C) The quotas referred to in point (A) above shall be distributed in proportion to the area of the municipality occupied by the port area.

5. For the distribution of the municipal quotas referred to in this paragraph one shall apply the following rules:

A) The distribution shall be carried out by agreement of the President of the Municipal Corporation of the tax or, where appropriate, by the competent body of the entity that has attributed the revenue management in the municipality exactor.

B) For the adoption of the quota distribution agreement, it may be possible to obtain from the taxable persons, the municipalities concerned and any other persons or entities any information and documentation necessary in order to be adoption, provided that such information and documentation does not result from the statements of discharge, variation and discharge to be submitted by taxable persons in accordance with Articles 5, 6 and 7 of Royal Decree 243/1995 of 17 December 1995. February, for which the rules for the management of the tax on economic activities are dictated and regulates the delegation of powers in respect of the censal management of the tax.

C) All elements, criteria and circumstances that serve as the basis for the distribution object of the distribution agreement shall be expressly stated in the distribution agreement.

(D) The distribution agreement shall be notified to the municipalities concerned within 15 working days following the date of their adoption.

E) The distribution of the quotas shall be effective within the following time limits:

(a) The amount collected on a voluntary basis within two months of the end of the period of recovery in the municipality of the quota. This amount shall be added to the amounts, pending distribution, raised to the date of the end of that voluntary period, as a result of statements of discharge, including ex officio, of checks and research and action on the way to the award.

(b) The amounts collected in the calendar year immediately after the month in which the voluntary period referred to in paragraph (a) is completed, as a result of discharge declarations, including ex officio actions for verification and research and action on the track, within two months of the first six months of the year.

Two. Levy and distribution of provincial quotas.

1. The levy of the provincial quotas shall be carried out by the Provincial Delegation of the State Agency of Tax Administration in whose territory the corresponding activities take place.

2. The amount of these quotas shall be distributed by the Delegation of the State Agency, among all the municipalities of the province and the corresponding Provincial Council, in the following terms:

A) Of this amount, 80 per 100 shall correspond to the municipalities located in the provincial district, and the remaining 20 per 100 to the respective Provincial Diputación.

B) In turn, 80 per 100 of the collection referred to in the previous paragraph shall be distributed among the municipalities of the province according to the following criteria:

(a) A third party according to the population of law of the municipality, understood to be in the terms set out in Rule 14 (1) (D) of this Instruction.

(b) A third party on the basis of the number of taxable persons per municipal quota which consists of the registration of each municipality corresponding to the year in question.

(c) A third party on the basis of the total amount of the municipal tariff quotas entered in the register of each municipality corresponding to the year in question. Consequently, the amount which, where appropriate, results from the application of the single coefficient, the rate of the situation or the provincial surcharge, which are regulated, respectively, in Articles 88, 89 and 124 of Law No 39/88 of 28 May 1988, shall not be taken into account. December, regulating local farms.

C) The distribution of quotas referred to in this paragraph 2 shall be carried out by agreement of the provincial delegate of the State Agency for Tax Administration, within the following time limits:

(a) The amount collected on a voluntary basis within three months of the end of the period of recovery. This amount shall be added to the amounts, pending distribution, raised to the date of the end of that voluntary period, as a result of statements of discharge, including ex officio, of checks and research and action on the way to the award.

(b) The amounts collected in the calendar year immediately after the month in which the voluntary period referred to in paragraph (a) is completed, as a result of discharge declarations, including ex officio actions for verification and research and action on the way to the award, within three months of the six months. In such cases it shall be taken as a valid registration for the purposes of applying the distribution criteria, in force at the end of the six-month period referred to in this letter.

Three. Levy and distribution of national quotas.

1. The levy of national quotas shall be carried out by the Provincial Delegation of the State Agency for Tax Administration in whose territory the taxable person is domiciled.

2. The amount of national quotas shall be distributed among all the municipalities and the Provincial Diputations of common territory in the following terms:

A) Of this amount, 80 per 100 shall be the responsibility of the municipalities and the remaining 20 per 100 to the Provincial Diputations.

B) 20 per 100 of the collection referred to in the preceding paragraph shall be distributed among the Provincial Diputations according to the following criteria:

(a) A third party to the population of the province's law, understood to be the sum of the population of law of all the municipalities integrated in the provincial district, according to the definition referred to point (a) of point (B) of the preceding paragraph 2.

(b) A third party on the basis of the number of taxable persons per municipal quota resulting from the sum of all those found in the registration plates of the municipalities of the province concerned for the year in question.

(c) A third party on the basis of the total amount of the municipal tariff quotas entered in the plates of the municipalities of the province concerned for the year in question. Consequently, the amount which, where appropriate, would be the result of the application of the single coefficient, the situation index or the provincial surcharge, respectively, in Articles 88, 89 and 124 of Law No 39/88 of 28 May 1988, shall not be taken into account. December, regulating local farms.

C) 80 per 100 of the collection referred to in point (B) above of this paragraph shall be distributed among the municipalities in accordance with the same criteria and terms as those laid down in points (a), (b) and (c) of the Letter B) of the previous dos.2 of this rule.

(D) The distribution of quotas referred to in this paragraph shall be carried out by agreement of the Director-General of Coordination with the Territorial Haciendas of the Ministry of Economy and Finance, within the prescribed time-limits and terms In point (C) of the previous dos.2 section of this rule.

Four. Rectification of distributions made and return of undue income.

1. Where, in any event, the amendment of a distribution agreement for the tax on economic activities is to be rectified, such a correction must, in any event, take the form of an agreement on the same terms as those provided for in Article 1 (1). in the preceding sections of this rule.

When the rectification agreement results in differences in more or less in respect of the quantities actually distributed under the rectified agreement, such quantities shall be offset in the following, or successive, distribution agreements.

2. Where, by any circumstance, the return to the taxable person of an undue income proceeds, such repayment must be carried out by the entity corresponding to the provisions of Royal Decree 1163/1990 of 21 September 1990, regulates the procedure for the return of undue income from a tax nature.

If the amount unduly paid and returned would have been distributed, the amount will be deducted from the amount to be subsequently distributed to the municipalities or Provincial Diputations that had participated. of undue income.

When provided for in the preceding paragraph, the entity that has made the refund effective may be directed to the municipalities or Provincial Diputations that have participated in the undue income, in order to obtain the refund of the part corresponding to each of them.

Five. Entities assimilated to Provincial Diputations.

1. The provincial and national quotas will also be distributed between the uniprovincial Autonomous Communities and the Cabildos and Insular Councils, on the same terms as those provided for in this rule for Provincial Diputations.

2. The national quotas will also be distributed between the cities of Ceuta and Melilla, which will participate in those, in addition to municipalities, as Provincial Diputations.

Six. The basis of the provincial quota distribution agreements.

The quota distribution agreements to be adopted by the provincial delegates of the State Tax Administration Agency, in accordance with the provisions of point (C) of paragraph 2 of this Rule, shall be based on the information to be provided to this end by the Directorate-General for Coordination with Territorial Finance of the Ministry of Economy and Finance.

Seven. Execution of the quota distribution agreements.

The distribution agreements for provincial and national quotas, as referred to in paragraphs 2 and 2 of this Rule, once adopted within the time limits laid down in those provisions, shall be implemented by the Directorate-General Coordination with Territorial Haciendas.

Eight. Scope of application.

1. The provisions of this Rule shall apply to the distribution of:

(a) The municipal quotas referred to in paragraph 1, where the municipality of the same is situated in common territory. In no case shall they be regarded as affected municipalities which, being able to be in accordance with the provisions of that paragraph, are situated in the Basque territory or in the territory of Navarre.

(b) Provincial quotas for activities carried out in provinces of common territory.

(c) National quotas for taxable persons who have their registered office in common territory.

2. This Regulation shall apply without prejudice to the special tax arrangements in force in the territories of the Basque Country and Navarre. '

2. The rules contained in Rule 17 of the instruction for the application of the rates of tax on economic activities, as amended by the number 2. above, shall apply to the levy and distribution of the municipal quotas, (a) the national and provincial authorities of that tax payable since 1 January 1996.

3. Since the date of entry into force of this Law, Royal Decree 1108/1993 of 9 July 1993, which provides for rules for the distribution of taxes on economic activities, is hereby repealed. Articles 7 and 8 of Law 39/1988 of 28 December 1988 on Local Government regulations, except for Article 10 and the fourth additional provision of the same which shall continue to apply.

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

CHAPTER II

Indirect Taxes

Section 1. Value Added Tax

Article 68. Value Added Tax.

With effect from 1 January 1998, the following amendments are made to Article 91 of Law 37/1992 of 28 December of the Value Added Tax:

First. In Article 91, paragraph 1, the following numbers are amended as follows:

One. The number 5. ° shall be worded as follows:

"5. Medicinal products for animal use, as well as medicinal substances which may be used as usual and suitable for obtaining them."

Two. The number 7. ° shall be worded as follows:

" 7. ° The buildings or parts thereof suitable for use as dwellings, including garage spaces, with a maximum of two units, and annexes thereto which are jointly transmitted.

As regards this Law, there will be no consideration of annexes to housing the business premises, even if they are transmitted in conjunction with the buildings or part of the same intended for housing.

Non-buildings suitable for use as dwellings shall not be considered to be buildings intended for demolition as referred to in Article 20 (1), number 22., paragraph 6. (c) of this Act. '

Second. In Article 91, paragraph 2, the number 7 is amended as follows:

" 7. ° The entrance to theatres, circuses, amusement parks, concerts, libraries, museums, zoos, cinema halls and exhibitions, as well as to the other similar manifestations of cultural character refers to Article 20 (1), number 14. of this Law where they are not exempt from the tax. '

Third. In Article 91 (1) (1), the following numbers are amended in the form set out below:

One. Paragraph 1 (1), No 1, shall be worded as follows:

" Two. The type of 4 per 100 applies to the following operations:

1. Deliveries, intra-Community acquisitions or imports of the goods listed below:

1. The following products:

a) The common bread, as well as the mass of frozen common bread and frozen common bread destined exclusively for the elaboration of the common bread.

b) The breadmaking flours.

(c) The following types of milk produced by any animal species: natural, certified, pasteurised, concentrated, skimmed, sterilised, UHT, evaporated and powdered.

d) The cheeses.

e) Eggs.

(f) Fruit, vegetables, vegetables, pulses, tubers and cereals, which have the status of natural products in accordance with the Food Code and the provisions laid down for their development. "

Two. The number 2. ° shall be worded as follows:

" 2. ° The books, newspapers and magazines that do not contain single or fundamentally advertising, as well as the complementary elements that are delivered jointly with these goods by unique price.

In this number, the execution of a book, a newspaper or a journal in a specification or in a continuous form, of a photolith of said goods or consisting of the binding of the same.

For these purposes, they shall be considered to be complementary to the magnetophonic tapes, discs, videocasses and other sound supports or similar videomagnetics which have an accessory character and whose acquisition cost is less than the cost of acquiring the corresponding books, newspapers and magazines.

Books, newspapers and magazines will be understood to contain primarily advertising when more than 75 per 100 of the revenue they provide to their publisher is obtained by this concept.

The number of albums, scores, maps, drawing books and objects which, by their characteristics, can only be used as a school material, except for articles and apparatus, are considered to be included in this number. electronic. "

Three. The number 3. ° shall be worded as follows:

"3. Medicinal products for human use, as well as medicinal substances, galenic forms and intermediate products, which are likely to be used as usual and suitable for obtaining them."

Four. The number 6. ° shall be worded as follows:

" 6. ° The experiences qualified administratively as official protection of special regime or public promotion, when the deliveries are carried out by the promoters of the same, including the garages and annexes located in the same building as they are transmitted together. For these purposes, the number of garage seats may not exceed two units. "

Section 2. Tax on Heritage Transmissions and Documented Legal Acts

Article 69. Transmissions and re-ratings of titles and grits.

With effect from 1 January 1998, the scale attached to the first paragraph of Article 43 of the recast text of the Law on the Tax on Proprietary Transmissions and Legal Acts Documented, approved by Royal Decree 1/1993 of 24 September, will be as follows:

Scale

Transmissions direct - Pesetas	Transmissions transverse - Pesetas	Rehabilitation and recognition of foreign titles - Pesetas
1. ° For each title with greatness	343,000	854,000	2.048,000
	2. ° For each untitled grandeur	244,000	610,000	1,462,000
3. ° For each No greatness title	97,000	244,000	586,000

Section 3. Special Taxes

Article 70. Tax on Hydrocarbons.

With effect from 1 January 1998, the following amendments are made to the 1. section of Article 50 (1) of Law 38/1992 of 28 December 1992 on Excise Excise, which will be read as follows:

" Tarifa 1. ª:

Heading 1.1 Lead Gasolines: 66,161 pesetas per 1,000 litres.

Heading 1.2.1 Unleaded gasolines of 97 I.O. or higher octane: 65,855 pesetas per 1,000 litres.

Heading 1.2.2 Other unleaded gasolines: 60,750 pesetas per 1,000 litres.

Heading 1.3 Gasoils for general use: 44,107 pesetas per 1,000 litres.

Heading 1.4 Gasoils usable as fuel in the uses provided for in Article 54 (2) and, in general, as fuel: 12,865 pesetas per 1,000 litres.

Heading 1.5 Fuelolos: 2,195 pesetas per tonne.

Heading 1.6 LPG for general use: 129,973 pesetas per tonne.

Heading 1.7 LPG usable as fuel in public service vehicles: 9,393 pesetas per tonne.

Heading 1.8 LPG intended for uses other than fuel: 1,205 pesetas per tonne.

Item 1.9 Methane for general use: 2,750 pesetas per gigajoule.

Item 1.10 Methane intended for uses other than fuel: 25.36 pesetas per gigajoule.

Heading 1.11 Querosine for general use: 47,691 pesetas per 1,000 litres.

Epigraph 1.12 Kerosene for uses other than fuel: 23,626 pesetas per 1,000 litres. "

Article 71. Intermedia Products Tax.

With effect from 1 January 1998, the following provisions of Law 38/1992, of 28 December, of Special Taxes are hereby reworded:

One. Article 23, paragraph 5.

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

(a) Intermediate products with an acquired alcoholic strength by volume not exceeding 15 per 100 vol.: 3,582 pesetas per hectolitre.

(b) Other intermediate products: 5.969 pesetas per hectolitre. "

Two. Article 34.

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

" 1. Intermediate products with an actual alcoholic strength by volume not exceeding 15 per 100 vol.: 4,575 pesetas per hectolitre.

2. Other intermediate products: 7.625 pesetas per hectolitre. "

Section 4. Tax on Insurance Prims

Article 72. Tax rate.

With effect from January 1, 1998, Article 12 (11) of Law 13/1996, of December 30, of Fiscal, Administrative and Social Order Measures, will be worded as follows:

"1) The tax will be required at the rate of 6 per 100."

CHAPTER III

Other Tributes

Article 73. Fees and other benefits of a public nature.

One. For 1998, the rates of fixed amount of the State Treasury charges are raised to the amount resulting from the application of the coefficient 1.06 to the amount payable in 1997, taking into account the provisions of Article 67 of Law 12/1996, of December 30, General State Budget for 1997.

The charges payable by the Central Traffic Head shall be rounded up, after the coefficient indicated above, to the nearest multiple of 25.

Except for the elevation provided for in the first subparagraph, the fees which were subject to a specific update by rules issued in 1996 or 1997 or created by rules approved in those financial years.

Two. For 1998, the rates of the landing fee, regulated by Royal Decree 1268/1994 of 10 June 1994, on airport rights at Spanish airports, corresponding to domestic flights and to non-EU flights, are raised for 1998. up to the amount resulting from the application of the coefficient 1,06 to the amount payable during 1997.

The rates of the above mentioned rate for intra-Community flights will be those that result from applying to the amounts payable during 1997 the coefficient of 1,04.

Three. For 1998, the rates of fixed amount of public property benefits, managed by the General Administration of the State and public entities that are dependent on it, are raised to the amount resulting from the application of the coefficient 1,06 to the amount payable in 1997, except in cases where it had been subject to a specific update by rules issued in 1996 or 1997, or had been established in those exercises.

The amounts for the provision of services managed by the public authorities in Spain and Air Navigation, regulated in the orders of 13 May and 8 September 1994 and by agreement of 23 May 1994, are raised for 1998. 1994, to be updated by application of the coefficient 1.06.

By way of derogation, the tariff for the use of infrastructure and additional airport facilities, in the interest of achieving harmonisation in the treatment of passengers of flights with destination in Economic Area European and with destination in Spanish airports, it rises to the following amounts:

Rate per passenger of departure in international flight to an airport of a State outside the European Economic Area: 983 pesetas.

Rate per passenger in flight to an airport of a State belonging to the European Economic Area: 822 pesetas.

Rate per passenger in flight to an airport in the Spanish territory: 315 pesetas.

Rate per passenger of departure from an airport of the Balearic Islands or the Canary Islands to an airport of the same Autonomous Community, or by passengers departing from Melilla airport to other airports Spanish or with departure of one of these last and destination in Melilla: 105 pesetas.

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

Five. As from the entry into force of this Law, the third paragraph of Article 3 (4) of Royal Decree-Law 16/1977 of 25 February 1977 on the criminal, administrative and tax aspects of games of luck, gambling and gambling, it will be worded as follows:

" Third item.

Fourth. Tax rates and fixed quotas.

One. Tax rates:

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

b) In gaming casinos the following fee will apply:

Portion of the rateable value
Between pesetas

Applicable Type -
0 and 220,000,000	20
220.000,001 and 364,000,000	35
Between 364.000,001 and 726,000,000	45
More than 726,000,000	55

Two. Fixed quotas.

In cases of operation of machines or automatic devices suitable for the performance of the games, the quota shall be determined according to the classification of the machines carried out by the Regulation of Recreational and Recreational Machines. Azar, approved by Royal Decree 593/1990 of 27 April, according to the following rules:

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

a) Annual quota: 456,000 pesetas.

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

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

Machines or apparatus of three or more players: 929,000 pesetas, plus the result of multiplying by 2,235 the product of the number of players for the maximum price authorized for the game.

B) Type "C" or random machines:

a) Annual quota 669,000 pesetas.

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

Four. In case of modification of the maximum price of 25 pesetas authorized for the departure in machines of type "B" or recreational with prize, the tax quota of 456,000 pesetas of the tax rate on games of luck, send or chance, will increase in 10,500 Pesetas for every five pesetas in which the new maximum authorized price exceeds 25.

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

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

Six. All public bodies and entities which have their own resources or property rights of a public nature, affected by the specific performance of their purposes, to which the increase provided for in the paragraph one of this precept, must transfer, at least, a 5 per 100 of the collection obtained to the Public Treasury, in the form and deadlines to be determined by Order of the Minister of Economy and Finance.

Public bodies and entities that have attached themselves as own resources or property rights of a public nature, affected to the specific performance of their purposes, to which the intended increase does not apply in paragraph one of this precept, they shall transfer, at least 1 per 100 of the collection obtained to the Public Treasury, in the form and instalments to be determined by the Order of the Minister of Economy and Finance.

The percentages referred to above may be modified by the Order of the Minister of Economy and Finance, on a proposal from the Secretariat of State of Finance, prior to the report of the Directorate-General for Budgets, when this is necessary to ensure the financial and financial sufficiency of the bodies and entities concerned.

TITLE VII

Of The Territorial Authorities

CHAPTER I

Local Corporations

Article 74. Participation of municipalities in State taxes for 1998.

One. The budget appropriation for the financing of the municipalities, corresponding to 95 per 100 of the deliveries to be made in the present financial year, is estimated at 803,383 million pesetas, as shown in Section 32, Service 23, Directorate-General for Coordination with Territorial Farms, transfers to Local Corporations, program 912A, for participation in State revenue.

Two. The General Budget of the State for 1998 will be liquidated, the final liquidation of the municipalities ' participation in the State taxes will be carried out for 1998, in accordance with the provisions of Articles 113 and 114 of the Law 39/1988, of December 28, regulating local farms, and according to the following criteria:

First. The Madrid and Barcelona Councils shall be allocated, respectively, the amounts resulting from the application to their participation in 1994 of the rate of change prevailing as provided for in Article 114 of Law 39/88 of 28 May 1988. December, regulating local farms.

Second. Likewise, to the municipalities integrated in the Metropolitan Area of Madrid, except the one in Madrid, and to those who have been integrating, until their extinction, the Metropolitan Corporation of Barcelona for common works and services of a metropolitan character, they shall be allocated, respectively, allocations in respect of the compensatory allocation of the difference between the sum of the amounts which would correspond to them in the case of applying to each municipality a population coefficient equivalent to that of the the total population of each of the respective supramunitial entities mentioned above and the sum of amounts corresponding to them in accordance with the criteria laid down in paragraph 1 (b) of the following third subparagraph.

The compensatory allocations will be calculated in accordance with the same procedure laid down in the first paragraph, in order to calculate the participation of the municipalities of Madrid and Barcelona, and will be distributed among the municipalities. According to the population figures, officially approved by the Government and in force on 1 January 1998, weighted by the following multiplying coefficients, according to the population figures, according to the population figures, Population stratum which in each case corresponds:

Number of inhabitants

not exceeding 5,000

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

The Municipality of La Línea de la Concepción will also be attributed an amount equivalent to the update of the figure of 1,715 million, using the same criteria as stated in the first paragraph, taking as base year, for these purposes, that of 1997.

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

(a) Each City Council shall receive an amount equal to that resulting in gross terms of the final settlement of the participation in the State taxes of the year 1993.

(b) The remainder shall be distributed in proportion to the positive differences between the amount that each Town Hall would obtain from a distribution according to the variables and percentages mentioned below and the amount envisaged in the letter above.

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

1. 70 per 100 depending on the number of inhabitants of each municipality, according to the population figures officially approved by the Government and in force on 1 January 1998, weighted by the following multiplying coefficients, according to the Population stratum which in each case corresponds:

Number of inhabitants

not exceeding 5,000

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

2. 25 per 100 depending on the number of inhabitants of each municipality obtained according to the population figures, officially approved by the Government and in force on 1 January 1998, weighted by their average fiscal effort in the 1996.

For these purposes, it is considered a municipal tax effort in 1996 resulting from the application of the following formula:

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

A) The variable RcO, which represents the sum of the liquid collection obtained in the financial year 1996, during the voluntary period, by the Tax on Real Estate, the Tax on Economic Activities, the Tax on Mechanical Traction Vehicles and the Tax on the Increase in the Value of Urban Nature's Land, will be distributed according to the relative weight of the liquid collection corresponding to each of the taxes mentioned with the the purpose of obtaining a coefficient assignable to each tribute considered, with which it will be operated in the form that is determined in the following paragraphs.

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

In the Tax on Real Estate of Urban and Rustic Nature, multiplying the coefficient obtained in paragraph A), by the actual tax rate fixed by the Corporation's plenary for the period of reference divided by 0,4 or 0,3, respectively, representing the minimum rates payable in each case and dividing it in turn by the maximum potentially payable rate in each municipality.

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

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

-The sum of the coefficients determined in the preceding paragraphs shall be the value of the RcO/RPm expression applicable to each municipality.

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

(D) Other variables included in the reference formula shall contain the following values equally in relation to each municipality.

tm = Average Income Tax Type of Physical Persons for the corresponding entity.

Tmn = Average Income Tax Type of Physical Persons in the Common Regime Territories.

Bum = Average taxable base per inhabitant in the Real Estate Tax.

Bun = Average taxable base per inhabitant in the Real Estate Tax in the municipalities of the Common Regime Territories.

Pm = Township law population.

Pn = State law population.

3. The remaining 5 per 100, depending on the number of primary and primary school units of general education, preschool/child and special and first cycle of secondary education existing in public schools, in which the buildings belong to the Councils, or in attention to the costs of conservation and maintenance that must be borne by the Councils. To this end, the school units in operation will be taken into consideration at the end of 1996.

Three. The participation of the municipalities of the Basque Country in the taxes of the non-concerted State shall be governed by the provisions of the current Economic Concert.

Four. The municipalities of the Canary Islands shall participate in the State taxes in accordance with Article 28 of Law 30/1972 of 22 July on the Tax Regime of the Canary Islands.

To this end, the percentage of participation in Chapter II of the State taxes not eligible for assignment to the Autonomous Communities for 1998 is set at 66 per 100.

The increase in funding per percentage of participation in the taxes of the State of the Canary municipalities, as a result of the fixing of the new percentage referred to in the previous paragraph, will be assumed by the State itself as a higher cost of such participation.

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

Article 75. Participation of the provinces, non-island and island autonomous autonomous communities, in state taxes.

One. The budgetary appropriation for the financing of the provinces, non-island and island autonomous communities, excluding the Autonomous Communities of Madrid and Cantabria, corresponding to 95 per 100 of the deliveries to be made, To be carried out in the present financial year, it is estimated at 437.201 million pesetas, as shown in Section 32, Service 23. Directorate-General for Coordination with Territorial Farms, transfers to Local Corporations, program 912A, transfers to Local Corporations for participation in State revenue, of which 39.176.6 million pesetas (a) to be charged in the form of ordinary participation and (398.024.4 million pesetas) in the form of an extraordinary compensatory contribution for the abolition of the electricity production charge and for the provincial surcharges in the tax on the Traffic of the Companies and Excise of Manufacture as a result of the introduction of Value Added Tax.

Two. In any event, the amount of the deliveries to account referred to in the previous paragraph, corresponding to the Autonomous Communities which have formally opted to recast the participation in the income of the State, perceived by (a) Assimilation of the Provincial Diputations, with the one perceived in order to their institutional nature of Autonomous Communities, will be satisfied in the following recast in the credits of the program 911B under the unique concept of participation in the taxes of the State of the Autonomous Communities.

Three. For the maintenance of the non-psychiatric health centres of the Diputations, Insular and Cabildos Councils, the amount of 56,537.9 million pesetas to be taken out, charged to the credit referred to in paragraph 1, is allocated the allocation shall be made by the affectation of the relevant part of the reference credit intended to cover the extraordinary participation.

This last amount shall in any event be apportioned to the contributions made to that purpose by the institutions in the 1988 financial year, duly audited, and shall be delivered simultaneously with the account of the ordinary and extraordinary participation in state taxes.

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

Four. The General Budget of the State for 1998 will be settled, the provinces, non-island autonomous communities and islands in the State taxes will be settled for 1998, in accordance with the provisions of the Article 125 of Law 39/1988, of 28 December, regulating local farms, and in accordance with the following criteria:

First. The amount resulting for 1998 from the application of the rules on the development of the financing by participation in State taxes in favour of the non-island provinces, islands and autonomous communities shall be distributed in the same way. the proportion resulting from the application of Article 90 of Law 41/1994 of 30 December 1994 of the General Budget of the State for 1995, for the purpose of determining the ordinary and extraordinary participation, which must be the subject of adjustment In the light of the recasts to which the third subparagraph of paragraph 3 has been applied, three previous.

Second. The final allocation of the contribution to the common health care shall be calculated in a proportion to that which is also determined in accordance with Article 90 of Law 41/1994 of 30 December 1994 on the general budget of the European Communities. State for 1995, in relation to the total participation in taxes of the State of the provinces, islands and non-island Autonomous Communities of the year 1994, and in any event the details indicated in the the preceding paragraph.

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

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

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

(a) Each entity shall receive an amount equal to that resulting in gross terms of the final settlement of the participation in the State taxes of the year 1993, excluding the contribution to the common health care, cumulatively increased by the year-on-year evolution of the CPI between 31 December 1993 and 31 December 1998.

However, no Provincial Diputación or similar entity, excluding those of the Foral Territories, the Cabildos and the Island Councils and the Cities of Ceuta and Melilla, may receive less than 3 billion pesos. pesetas.

The increase in financing per percentage of participation in State taxes, which affects the guarantee mentioned in the previous paragraph, will be assumed by the State itself as a higher cost of the aforementioned participation.

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

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

-70 per 100, depending on the provincial population of law, according to population figures, officially approved by the Government and in force on 1 January 1998.

-12.5 per 100, depending on the provincial surface.

-10 per 100, depending on the provincial law population of the municipalities of less than 20,000 inhabitants, deduced from the population figures, officially approved by the Government and in force on 1 January 1998.

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

-2,5 per 100, depending on the power installed in the power production system.

Five. The participation of the historical territories of the Basque Country and Navarre shall be calculated taking into account the provisions of the Economic Convention, in the case of Navarre, and in the Economic Agreement with the Basque Country, and shall affect exclusively the ordinary participation.

Six. The islands, in the case of the Canary Islands, will participate in the same proportion as the Canary Islands. The increases that occur in the financing of the Canary Island Cabildos as a result of the variation of their share in the participation in the taxes of the State will be assumed by this one with a higher cost of the mentioned participation.

Seven. The cities of Ceuta and Melilla shall participate in the indirect taxation of the State, excluding taxes which may be transferred to the Autonomous Communities, in a percentage equal to 39 per 100.

Article 76. Deliveries on behalf of the units in favour of the Local Corporations.

One. The supplies to be paid to the State for the 1998 financial year referred to in Article 74 shall be paid to the Councils by means of monthly payments equivalent to the part of the respective credit and the contributions shall be determined by the same criteria as applicable to the final final settlement, adjusted exclusively by the increase in the participation in indirect taxation of the Canary Islands.

Two. The deliveries to be made in respect of the participation in the State taxes for the financial year 1998 shall be paid to the Provincial Diputations, non-island Autonomous Communities, Cabildos and Insular Councils by means of monthly payments. equivalent to the part of the respective credit, both in respect of the unfunded financing and the allocation from the health care fund, and the respective quotas will be determined with the same criteria applicable to the final final settlement in practice, without further amendment concerning the updating of the minimum quotas guaranteed for each Member of the Common Territory and the Autonomous Community of the Autonomous Community and those resulting from the adjustment of the participation of the Island Councils of the Canary Islands and the cities of Ceuta and Melilla.

Three. For the purposes of fixing the supplies to be taken into account of the participation in the State taxes in favour of the Basque Country, Navarre and the Canary Islands, the criteria set out in paragraphs 3, 4 and 5 of the Treaty shall be taken into account. Article 74 of this Law.

Four. In the same way the deliveries to account of the participation in the taxes of the State in favor of the Diputaciones Forales of the Basque Country and Navarre, of the Island Councils of the Canary Islands and the Cities of Ceuta and Melilla, will be calculated having in the provisions of paragraphs 5, 6 and 7 of the previous Article.

Five. In the event that the final settlement of the participation in the State taxes for 1998, in favour of the Councils, Diputations and similar entities, could not be carried out before 15 June 1999, The Commission will make an additional account in order to complete the total of the amounts up to 99 per 100 of the amounts which have been used as a basis for the provision of credit forecasts in the 1998 General State Budget for such a period. concept, in quality of provisional liquidation of the participation in the Tax of the State, adjusting in all in real terms the tax effort data applicable to the final settlement.

This delivery will be carried out by the appropriations that will be provided for this purpose in Section 32 of the General Budget of the State for 1999 to proceed with the final liquidation of the year 1998.

Six. The Ministry of Economic and Financial Affairs is hereby authorized to commit expenditure for the financial year 1999 up to a maximum amount equal to the amount of the appropriations entered in the budget for 1998 to satisfy deliveries to the account of the participation in taxes of the State in favour of the Councils and Provincial Diputations or similar entities, in order to proceed to satisfy the deliveries to account of the month of January 1999 in that month. The differences which may arise in relation to the determination of the final accounts attributable to the said financial year shall be adjusted in the accounts for the month of February of the financial year referred to.

Article 77. Grants to Local Entities for Urban Collective Transport Services.

In order to comply with the provisions of the last paragraph of the additional 15th of the Law on Local Government Law, initially fixed at 6.177.4 million pesetas the credit destined to subsidise the Urban collective transport service provided by Local Corporations of more than 50,000 inhabitants of law according to population figures, officially approved by the Government and in force on 1 January 1997, not included in the Metropolitan Area of Madrid, in the extinct Metropolitan Corporation of Barcelona or located in the Canary Islands, whatever their modality and form of management, provided that they do not receive directly any other grant from the State, either in isolation or in competition with other public administrations, under some of the specific financing or programme contract, in which the coverage of the operating deficit is provided for in transport modes identical to those supported by this scheme. This appropriation shall be distributed taking into account the number of users of the network and the kilometres of the network within its territorial scope, or the objectives to be agreed for the coordination of the different modes of transport. To this end, the corresponding credit distribution shall be made on the basis of the following criteria:

-90 per 100 on the basis of the average deficit per share of transport issued, through the application of a degressive scale of financing, of four tranches in which the extreme end of the last tranche will be equivalent to the average deficit per ticket of all eligible entities. The funding corresponding to the average deficit identified first shall be multiplied in turn by the number of banknotes issued or equivalent title to determine the allocation by this concept.

-5 per 100 depending on the length of the network on a one-way path and expressed in kilometers.

-5% per 100 depending on the ratio of travellers/inhabitants, deducted from the latter of the population figures, officially approved by the Government and in force on 1 January 1997, which will be weighted according to the number of inhabitants quoted divided by 50,000.

In any case the resulting allocations in each tranche of financing of the average deficit per ticket shall be adjusted on the basis of the available credit, except for the first tranche.

They will also be entitled to the aid, under the same conditions set out above:

-The municipalities of more than 20,000 inhabitants of law, according to the population figures, officially approved by the Government and in force on 1 January 1997, in which the following circumstances are simultaneously present:

(a) Having an internal urban collective public transport service, whatever their operating system.

b) That the number of urban units censured in the Urban Real Estate Catastro is greater than 36,000.

The grants will be conditional on financing the provision of this service, and for those Ayunes to which the provisions of paragraphs 3 and 5 of Article 74 of this Law apply, the The corresponding subsidy shall be corrected in the same proportion as its participation in State taxes.

Article 78. Compensation to the Councils for the tax benefits granted to natural or legal persons in local taxes.

order to comply with the provisions of Article 9 of the Local Government Law, it is given in Section 32 of the current State Expenditure Budget, a credit for the purpose of compensating for the benefits. Tax on local taxes on compulsory charges which may be granted by the State through Law and in the terms provided for in Article 9 (2) of the Local Government Law.

The Ministry of Economy and Finance is authorized to lay down the rules necessary for the establishment of the procedure to be followed in each case in order to proceed to the compensation in favor of the municipalities of the debts effectively waived taxes and legally granted exemptions.

Article 79. Other grants to Local Entities.

One. In respect of the appropriations entered in Section 32 of the 912C programme, compensation shall be paid equivalent to the amount of the current Mechanical Traction Vehicle Tax quotas which were to be waived in 1998 as a result of the the application of the tax benefits set out in the current Cooperation Agreement for Defence with the United States of 1 December 1988.

The calculation of the amount to be compensated shall be carried out taking into account the amount resulting from the same concept in 1993, updated in line with the evolution of nominal GDP. To this end, the Ministry of Economy and Finance is authorized to sign or update the appropriate agreements with the affected councils, with a minimum duration of three years and renewable automatically, in order to establish the continuity in the formula referred to in the successive financial years up to the expiry of the agreements entered into or their renewal.

Two. Under Section 32 appropriations, the 912C programme grants an initial aid of 600 million pesetas to the City of Ceuta to compensate for the costs of the transport of drinking water to the city. Payments under this Regulation shall be made on the basis of the applications submitted by the bodies representing the latter throughout the financial year, and shall be justified in advance in the manner determined by the bodies concerned. the competent authority of the Ministry of Economic Affairs and Finance, pursuant to Article 81 of the recast text of the General Budget Law.

Three. The expenditure files and the joint payment orders issued for the purpose of fulfilling the commitments set out in the preceding paragraphs and in the two preceding articles shall be dealt with simultaneously in favour of the Corporations. Local authorities affected by the same accounting and execution procedure provided for participation in State taxes, and their compliance with the effective provision of funds, will be carried out at once without any fractionation. in quarterly or monthly periods, in such a way as to produce in each case the joint payment and the respective obligations to all recipients on the basis of the date of the relevant decisions and on a level playing field.

They are declared urgent processing:

-The credit modification files in relation to the commitments indicated.

-The expenditure files, linked to the reference commitments, as referred to in the Order of 27 December 1995.

For these purposes, the various stages of the budgetary management procedure should be built up, with special accounting procedures for the respective operations being adopted in equal measure.

Four. In the cases provided for in the preceding paragraph, where the processing of credit extension files and the effects provided for in Article 66 of the General Budget Law are concerned, applications for credit increases shall be justify, in any event, on the basis of the additional requests made by the Local Corporations concerned.

Five. The appropriations provided for in the expenditure budget for the purposes referred to in paragraph 4 above shall be transferred with the necessary periodicity to the relevant extra-budgetary account, which is enabled for these purposes in the Directorate-General of the Treasury and Financial Policy, in amount equivalent to the applications submitted by the Local Corporations, in order to proceed with the simultaneous payment of the corresponding obligations, once the relevant resolutions are issued origin to the recognition of those obligations by the State.

Article 80. Advances in favour of the Ayudesas for the purposes of the management of local taxes.

When, by circumstances relating to the issuance of the rolls, the Property Tax cannot be liquidated before 1 August 1998, the affected councils may receive from the Treasury Public advances on account of the aforementioned tax in order to safeguard its minimum cash requirements, subject to the authorisation of the full Corporation.

The advances referred to will be granted at the request of the respective municipalities and after report of the General Directorate of the Catastro and will be processed through the Provincial Delegations of Economy and Finance, which will issue a report and a motion for a resolution for final approval by the Directorate-General for Coordination with Territorial Amendments.

The following conditions will be taken into account in the handling of the files:

(a) Advances may not exceed 75 per 100 of the amount of the collection foreseeable as imputable to each register.

b) The annual amount to be anticipated for each Corporation by this formula shall not exceed twice the last annuity perceived by the Corporation as a participation in State taxes.

c) In no case may they be subject to accumulation in more than two successive tax periods with reference to the same tax.

(d) Provincial Diputations, Cabildos and Island Councils and Autonomous Communities, and other public bodies which, in turn, have made advances to the Reference Councils in the form of the provided for in Article 130.2 of the Local Government Law, may be recipients of the part corresponding to the advance granted, up to the amount of the amount actually anticipated and in order to be able to cancel all or part of the corresponding treasury operations, subject to appropriate justification.

(e) The advances granted shall be subject, where appropriate, to the same holds provided for in the additional fourteenth provision of the Local Government Law.

Once the corresponding final decision has been given, the advances shall be paid out of their net amount in favour of the Councils or entities referred to in paragraph (d) above for a quarter of a month, starting from the day 1 September of each year, and the correlative deliveries shall be suspended in the month following the month in which the deficiencies referred to in the first subparagraph of this paragraph are remedied.

Article 81. Information to be supplied by Local Corporations.

In order to proceed both to the definitive liquidation of the shares of the Ayuntamos in the taxes of the State, and to distribute the credit destined to subsidise the provision of the services of public transport Urban collective, the respective Local Corporations shall provide, in a manner determined by the competent bodies of the Ministry of Economy and Finance:

a) Before September 30, 1998, the following documentation:

a.1) A comprehensive certification of the liquid collection obtained in 1996 by the Property Tax, the Tax of Economic Activities, the Tax on Mechanical Traction Vehicles and the Tax on the Increase in the value of Urban Nature's Land.

a.2) A comprehensive certification of the taxable bases deducted from the rolls of the year 1996 corresponding to the Property Tax and of the types payable in the municipality in the taxes mentioned in the paragraph precedent.

a.3) A certification of the fees payable in the Tax of Economic Activities in 1996, including the incidence of the application of the coefficients referred to in Articles 88 and 89 of the Law on the Law of the Local.

By the Directorate-General for Coordination with Territorial Haciendas, the corresponding resolution must be issued by establishing the models containing the details of the necessary information.

(b) Before 30 June 1998 and after requiring the competent services of the Ministry of Economic Affairs and Finance, the documents referred to below, in order to distribute the aid in question. to finance the urban public passenger transport service, as referred to in Article 77.

First. In all cases, quantitative and qualitative analytical data on the economic and financial management of the company or service, referred to the 1997 financial year, according to the model defined by the Directorate-General for Coordination with the Territorial.

Second. In the case of services carried out by the institution itself under direct management, a detailed certificate of the revenue and expenditure items attributable to the service and of the actual deficits or results produced in the financial year 1997.

Third. In the case of services carried out under direct management by an autonomous body or municipal mercantile company, annual accounts for the 1997 financial year of the undertaking or body carrying out the activity, duly authenticated and audited, in their case, with the details of the operations corresponding to the results of the operation of the urban collective public transport in the territorial area of the respective municipality.

Fourth. In the case of undertakings or individuals providing the service under a concession scheme or any other form of indirect management, the document referred to in the preceding paragraph shall also apply.

Fifth. In any event, an official document in which the regulatory arrangements for the financial conditions in which the activity is carried out are collected, updated, in which the amounts received as input from the Ministry of Economy and Hacienda and other public administrations other than the grant referred to in Article 77 of this Law.

Sixth. In all cases, the justification for finding the company, the Agency or the entity providing the service to the current in the performance of its tax obligations and with the Social Security at 31 December 1997.

To the Ayuntamas who do not comply with the submission of the documentation in the form provided for in this article will not be recognized the right to receive the aid destined to finance the service of public transport (a) travellers on account of general interest and in order to avoid financial damage to other recipients.

Similarly, municipalities that do not provide the documentation that is determined under the conditions referred to in paragraph (a) shall be applied, where appropriate, a weighting module equal to 60 per 100 of the average fiscal effort. applicable to the municipality with the lowest coefficient for this concept, within the section of the population in which it is framed, for the purpose of practicing the final liquidation of its participation in the State taxes for 1998.

Article 82. Retentions to practice to Local Entities in application of the additional 14th provision of the Local Law Regulatory Law.

Holds to be agreed to compensate the Local Entities for debts up to the concurrent amount of the credit in favour of those, which are made within the scope of the additional provision of the The Law of Local Government of Local Government shall not exceed, as a whole and at most, an amount equal to 50 per 100 of the amount allocated to the respective Corporation, both in each instalment and in the final settlements. annual participation in the State taxes.

This limit shall not operate in the case of debts arising from State taxes which have been legally passed on, from income to account corresponding to remuneration in kind or from amounts withheld or which have been due to withholding tax or social security contributions which have been or would have been subject to withholding tax, or in cases where the debt is incurred as a result of the repayment of advances in financing by the Treasury Public. In the latter case, the retention shall be in accordance with the conditions laid down in the granting of the corresponding advance, either by the total cancellation of the debit in a singular form or in successive retentions until the concurrency of the credit to of the respective Corporation, and in order to its value.

However, both global limits may be reduced by up to 25 per 100, upon reasoned request from the debtor Local Corporations, where there is justification for the existence of serious cash flows generated by the the provision of necessary and compulsory services which affect the regular fulfilment of the obligations of staff or the provision of compulsory and minimum public services common to all municipalities and civil protection, the provision of social services and fire extinguishing, in which it is not required, in any event, consideration in the form of a public price or fee equivalent to the cost of the service performed.

The request, with the appropriate justification, should be addressed to the Directorate-General for Coordination with the Territorial Finances that will dictate the corresponding resolution, taking into account the validity of the the financial consolidation and other conditions laid down in Article 54 (2) of the Law on Local Government of the European Communities for the authorisation of credit operations, which are applicable, and in which the period of time is fixed the general limit shall be reduced to the percentage of the retention, which shall be indicated in the retention rate; Such a reduction may be made conditional on the existence of a reorganisation plan or the adaptation, where appropriate, of another in progress.

CHAPTER II

Autonomous Communities

Article 83. Percentage of the Autonomous Communities ' participation in the State's income for the five-year period 1997-2001, applicable on 1 January 1998.

As provided for in Article 13 of the Organic Law 8/1980 of 22 September of the Financing of the Autonomous Communities, and in the model for the implementation of the system of financing the Autonomous Communities in the Five-year period 1997-2001, approved in the Agreement of the Fiscal and Financial Policy Council of 23 September 1996:

(a) The provisional percentages of participation in the territorial income of the State by the IRPF, for the five-year period 1997-2001, applicable on 1 January 1998, for the Autonomous Communities that are related, are the following:

Cantabria

Aragon

	Percentage
Catalonia	15
	15
Asturias	Galicia
	15
Rioja	15
Murcia	Valencia
Aragon			Canary
Canary Islands		15
Balearic	5
Castile and Leon	15

b) The provisional percentages for the participation of the Autonomous Communities in the general income of the State for the five-year period 1997-2001, applicable on 1 January 1998, for the Autonomous Communities which are related, are the following:

Asturias

	Percentage
Catalonia
		Asturias
Asturias	0.0190015
Cantabria	0.0387463
Rioja	0.0042153
Murcia	0.0004088
Valencia	0.6113087
Aragon	0.0363502
Canarias	0.4979314
Balearics	0.0043193
Madrid	-0.0902865
Castilla y Leon	0.1702359

Article 84. Participation of the Autonomous Communities in the income of the State.

One. Provisional financing during 1998, by participation in the State's revenue, of those Autonomous Communities whose respective Joint Committees have adopted the model for the implementation of the system of financing the Communities Autonomous in the five-year period 1997-2001, approved in the Agreement of the Fiscal and Financial Policy Council on September 23, 1996, two appropriations corresponding to the amount of the appropriations are provided in the respective service. Deliveries to account that result for the following mechanisms:

1. ° Tramo of participation of the Autonomous Community in the territorial income of the State by the IRPF.

2. ° Tramo of participation of the Autonomous Community in the general income of the State.

Two. The budget appropriations for the financing of the tranche for the participation of the Autonomous Communities in the territorial income of the State by the IRPF, corresponding to 98 per 100 of "deliveries to account", determined in accordance with Rule 8. Section 3.8.1 of the model for the implementation of the system of financing of the Autonomous Communities in the five-year period 1997-2001 is for each Autonomous Community which are included in Section 32, " Directorate-General for Coordination with the Territorial estates "-" Participation in the territorial income of the State by the IRPF "- Programme 911-B. These budgetary appropriations shall be made effective for the Autonomous Communities by monthly instalments.

The final settlement of the tranche of participation in the territorial income of the State by the IRPF for 1998, of each Autonomous Community, will be practiced according to the following rules:

1. As provided for in the model for the implementation of the system of financing of the Autonomous Communities in the five-year period 1997-2001, by application of the following formula, where the final figures for the terms that integrate your calculation:

Pir_i(1998) = Pir_i(1996) • IEirpf_i(1998)/IEirpf_i(1996) • 0.85

Where

Pir_i(1998) = The resulting definitive amount for the tranche of participation in the territorial income of the State by the IRPF of the Community i in the year 1998.

Pir_i(1996) = The definitive value of the tranche of participation in the territorial income of the State by the IRPF of the Autonomous Community i in force in 1998, in values for the base year 1996.

IEirpf_i(1998) = The income of the State by IRPF, computable for the year 1998, contributed by the declarants resident in the territory of the Community i, determined with equal criteria to those applied in rule 4. Section 3.7 of the model of the system of financing of the Autonomous Communities for the five-year period 1997-2001.

lEirpf_i(1996) = The income of the State by IRPF, computable for the year 1996, contributed by the declarants resident in the territory of the Community i, determined with equal criteria to those applied in rule 4. Under the heading 3.7 of the model of the system of financing of the Autonomous Communities for the five-year period 1997-2001, the coefficient 0.85 is to homogenise the value of this term compared to 1998, since in 1996 the State receives 100% of the 100 of the tax and from this year only 85 per 100 of it.

2. The definitive liquidation of the participation of the Autonomous Communities in the territorial income of the State by the IRPF for 1998 will be practiced by difference between the definitive financing that will result for each Autonomous Community and the deliveries to account made in 1998.

3. The balance that the final settlement throws for each Autonomous Community shall be added to the balance resulting from the final settlement of the general revenue share of the State which is practised in the same financial year, and shall make or compensate, as appropriate, jointly.

Three. The budget appropriations for the financing of the tranche of the Autonomous Communities 'participation in the general government revenue corresponding to 98 per 100 of' deliveries to account ' of those resulting from the application of the percentages of participation in the general income of the State for the five years 1997-2001 to the respective budget forecasts, are for each Autonomous Community which are included in Section 32, " Directorate General of Coordination with the Territorial estates "-" Participation in the general income of the State "-Program 911-B. These budgetary appropriations shall be made effective for the Autonomous Communities by monthly instalments.

The final settlement of the tranche of participation in the general income of the State will be practiced according to the following rules:

1. The General Budget of the State for 1998 will be carried out during the third quarter of the financial year 1999, the final settlement of the tranche of general income of the State for 1998 of each Autonomous Community as provided for in the model for the application of the system of financing of the Autonomous Communities in the five-year period 1997-2001, according to the following formula, applying the definitive values of the variables that make up your calculation:

Pig_i' (1998) = PPI_i(q₉₈) • ITAE (1998)

Where

Pig_i' (1998) = The amount of definitive financing that corresponds to each Autonomous Community in the 1998 financial year.

PPI_i(q₉₈) = Percentage of definitive participation for the five-year period in effect in 1998.

ITAE (1998) = The sum of the collection of the proceeds of the proceeds of the State Revenue Budget by Chapters I and II by direct and indirect taxes (excluding those eligible for disposal), the Social Security contributions and the Unemployment contributions.

2. The final settlement of the participation of the Autonomous Communities in the general income of the State for 1998 shall be carried out by difference between the definitive financing for each Autonomous Community and the deliveries to account made in 1998.

3. The balance of the final settlement for each Autonomous Community shall be added to the balance of the final settlement of the tranche of the participation in the territorial income of the State by the IRPF for 1998 of the same Autonomous community, in case it has been possible to practice in the same exercise. Where the resulting balance is a creditor, in favour of the Community, it shall be made effective within 15 days of the practice of the liquidation, and in any event, before the end of the third quarter of 1999, by the amount of the claim which is will enable Section 32 of the General Budget of the State for 1999.

If the final settlement, in the assumptions expressed in the previous paragraph, results in the debtor balance for some Autonomous Community, you will be compensated in the first installment to account for your participation in general income of the State, and if not enough, for its participation in the territorial income of the IRPF or in the following accounts, up to its total cancellation.

Four. The liquidation of the material application of the guarantees corresponding to the year 1998, regulated in the seventh agreement of the system of financing of the Autonomous Communities for the five years 1997-2001, approved by the Council of Fiscal Policy and Financial on 23 September 1996, where appropriate, the final settlement of the two tranches of the participation of each Autonomous Community in the State's revenue for 1998 shall be carried out.

Article 85. Financing in 1998 of the Autonomous Communities to which the model of the financing system for the five-year period 1997-2001 does not apply.

One. For the Autonomous Communities whose respective Joint Committees have not agreed on the system of financing applicable to them in 1998, the budgetary appropriations for their financing, corresponding to 98 per 100 of the "deliveries to account" of their participation in the income of the State fixed in accordance with the method for the implementation of the system of financing the Autonomous Communities in the five-year period 1992-1996, approved by the Fiscal Policy Council and Financial on 20 January 1992, it is for each Autonomous Community which are included in Section 32, "Directorate-General for Coordination with Territorial Farms"-"Participation of Autonomous Communities in State Revenue"-Program 911-B.

Two. The appropriations referred to in the preceding paragraph shall be made effective for the Autonomous Communities by monthly instalments.

Three. The final settlement shall be carried out in accordance with the financing system adopted, or adopted during 1998, for these Autonomous Communities, by agreement of their respective Joint Committee.

Article 86. Final settlement of the participation of the Autonomous Communities in the income of the State of previous years.

In accordance with the forecast provided for in Article 100 of Law 41/1994 of 30 December 1996, extended for 1996, and in Article 83 of Law 12/1996 of 30 December, a credit is enabled in Section 32, 911-B, Service 18-Directorate-General for Coordination with Territorial Farms. Several. "Final liquidation of the participation in the income of the State corresponding to previous years (Credit to transfer to the various services of this Section)", of 43,234,200 thousands of pesetas.

Article 87. Transfers to Autonomous Communities corresponding to the cost of new services transferred.

If, as of 1 January 1998, new transfers of services are made to the Autonomous Communities, the appropriations corresponding to their actual cost will be placed in Section 32, Programme 911 A, " Transfers to Autonomous Communities for the cost of the services assumed ", in concepts other than those corresponding to the credits of the participation in the income of the State, which will be determined in due course by the Directorate General of Budgets.

For these purposes, the Real Decrees that approve new service transfers will meet the following requirements:

(a) Date on which the Autonomous Community must effectively assume the management of the transferred service.

(b) The annual financing, in pesetas of the 1998 financial year, broken down into the different chapters of expenditure it comprises.

(c) The financing, in pesetas for the financial year 1998, corresponding from the date set out in point (a) above until 31 December 1998, broken down into the various budgetary concepts which it comprises. The total amount of this funding shall be equal to the amount of the relevant budgetary modification file.

(d) The final valuation in pesetas of the base year, corresponding to the annual effective cost of the same, for the purposes of its subsequent consolidation for future economic years.

Article 88. Interterritorial Compensation Fund.

One. The Interterritorial Compensation Fund is governed by Law 29/1990 of 26 December and by the Agreement of the Fiscal and Financial Policy Council of 20 January 1992.

Two. For the financial year 1998, the percentage referred to in Article 2.3 of Law 29/1990 of 26 December is that of 47,10868 per 100.

Three. This Fund, with a total of 136,244.9 million pesetas for the financial year 1998, through the appropriations set out in Section 33, will be used to finance the projects listed in the Annex to this Section.

Four. In 1998, the Autonomous Communities of Galicia, Andalusia, Asturias, Cantabria, Murcia, Valencia, Castilla-La Mancha, Canarias, Extremadura and Castilla y León will benefit from the Fund, in accordance with the transitional provisions of the Law 29/1990 of 26 December.

Five. The remaining appropriations of the Interterritorial Compensation Fund for previous years shall be automatically incorporated in the 1998 budget at the disposal of the same administration to which the implementation of the projects in 31 December was concerned. December 1997.

Six. As long as the remaining budgetary appropriations for previous financial years are incorporated into the current budget, the Ministry of Economic Affairs and Finance will be able to make cash advances to the Autonomous Communities in the same way as requests for funds. performed by the same "on account" of the resources to be collected once the addition is made.

The advances must be repaid before the end of the financial year.

TITLE VIII

Social quotes

Article 89. Bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Vocational Training in 1998.

The bases and types of contribution to Social Security, Unemployment, Guarantee Fund and Vocational Training, as from 1 January 1998, will be as follows:

One. Maximum and minimum ceilings for the social security contribution bases.

1. The maximum ceiling for the contribution base to each of the Social Security Regulations which have been established shall be fixed, as from 1 January 1998, in the amount of 392,700 pesetas per month.

2. In accordance with Article 16 (2) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June 1998, the bases for listing in the Social security and in respect of the contingencies that are determined in this article, will have as a minimum ceiling the amounts of the interprofessional minimum wage in force at each moment, increased in a sixth, except express provision to the contrary.

Two. Bases and rates of contribution to the General Social Security System.

1. The monthly contribution bases for all contingencies and situations protected by the General Social Security Scheme, except those for occupational accidents and occupational diseases, shall be limited for each group of categories. professionals, for the following minimum and maximum bases:

The minimum rates of contribution, according to professional categories and contribution groups, will be increased from 1 January 1998 and in respect of those in force in 1997, in the same percentage as the minimum wage. interprofessional.

The maximum base amounts during 1998 will be as follows:

From groups 1. ° to 4. °, inclusive: 392,700 pesetas per month.

From groups 5. ° to 11. º, inclusive: 322,230 pesetas monthly or 10,741 pesetas daily.

2. The rates of contribution to the General Social Security Scheme will be as follows:

a) For common contingencies, 28.3 per 100, of which 23.6 per 100 will be in charge of the company and 4.7 per 100 will be in charge of the worker.

(b) For the contingencies of occupational accidents and occupational diseases, the percentages of the premium rate approved by Royal Decree 2930/1979 of 29 December, premiums which will be reduced by 10 per 100, will apply. at the sole expense of the company.

3. During 1998, for the additional contribution for overtime laid down in Article 111 of the recast text of the General Law on Social Security, the following types of contribution shall apply:

In the case of overtime, 14 per 100, of which 12 per 100 will be charged by the company and 2 per 100 by the employee.

In the case of overtime not covered by the preceding paragraph, 28.3 per 100, of which 23.6 per 100 shall be borne by the undertaking and 4,7 per 100 by the worker.

4. Notwithstanding the provisions of paragraph 1 (1) of this Article, as from 1 January 1998, the maximum basis for common contingencies applicable to trade representatives shall be 210,840 pesetas per month.

Trade representatives who, by 31 December 1997, were to be listed on a basis exceeding the maximum base referred to in the preceding paragraph, may maintain, during 1998, that or increase it in the same percentage in which the maximum basis for listing in the General Scheme has increased. The share of the quota corresponding to the excess of the base chosen on the maximum basis laid down in the preceding paragraph shall be the sole responsibility of the trade representative.

5. For the purposes of determining, during 1998, the maximum basis for contributions by artists ' common contingencies, the following shall apply:

5.1 The maximum contribution bases, according to the groups corresponding to the different professional categories, will be:

Listing Group

Pesetas/month
1	321,420
2	321,420
3	257,730
4	226,980
5	226,980
7	209,970

The maximum limit of the bases of quotation on the basis of the activities carried out by an artist, for one or more companies, shall be annual and shall be determined by the sum of the maximum monthly bases corresponding to each the quotation group in which the artist is framed.

5.2 The Ministry of Labour and Social Affairs, taking into account the bases and the ceiling set out in the previous paragraph, will set the contribution bases to be used to determine the contribution of the artists, refers to Article 32 (b) of the General Regulation on the Quotation and Settlement of Other Rights of the Social Security, adopted by Royal Decree 2064/1995 of 22 December 1995.

6. For the purpose of determining, during 1998, the maximum basis for the common contingencies of the Taurian professionals, the following shall apply:

6.1 The maximum contribution bases, according to the groups corresponding to the different professional categories, will be:

Listing Group

Pesetas/month
1	392,700
2	376,890
3	362.310
7	249.510

The maximum limit of the bases of contribution for the taurine professionals will be of an annual nature and will be determined by the sum of the maximum monthly bases corresponding to each contribution group in which each category professional is framed.

6.2 The Ministry of Labour and Social Affairs, taking into account the ceilings and ceilings set out in the previous paragraph, will set the contribution bases to be used to determine the contribution of the professional taurinos, as referred to in Article 33 (5) (b) of the General Regulation on the Quotation and Settlement of Other Rights of the Social Security, approved by Royal Decree 2064/1995 of 22 December 1995.

6.3 Taurian professionals who, by 31 December 1997, were to be listed on a basis exceeding the maximum base referred to in paragraph 6.1, may, during 1998, maintain that or increase it in the same way. the percentage in which the maximum level of contributions in the General Scheme has increased. The share of the quota corresponding to the excess of the base chosen on the maximum basis of quotation established for each professional category shall be carried out exclusively by the professional taurino.

Three. Contribution to the Special Agrarian Regime:

1. In 1998, the basis for the contribution of employees, included in the Special Agricultural Social Security Scheme, will be, according to the various groups of contributions in which the various occupational categories are framed, the following:

Listing Group

Quote Base - Pesetas/month
1	122,640
2	101,730
	88,440
	4	82,110
5	82,110
6	82.110
7	82.110
8	82.110
9	82.110
10	82,110
11	63,570

The contribution base of the self-employed will be, during 1998, of 87,300 pesetas per month.

2. During 1998, the rate of contribution for employed persons covered by this Special Scheme shall be 11,5 per 100, and for the self-employed person shall be 18,75 per 100.

3. Employers who occupy agricultural workers will be obliged to list 15,5 per 100 of the contribution base for the workers, for every real day they make.

4. In the case of accidents at work and occupational diseases, it will be established in Royal Decree 2930/1979 of 29 December. However, undertakings which, before 26 January 1996, were to be listed in the form of quotas for hectares, may, in the course of the 1998 financial year, maintain that mode of contribution.

The contribution, for the purposes of professional contingencies, of the agricultural workers on their own account, shall be carried out by applying to the contribution base 1 per 100.

5. In the case of selfemployed persons, for the purposes of the voluntary improvement of temporary incapacity, the rate shall be applied on the basis of the rate of 2.7 per 100, of which the 2.2 per 100 shall correspond to the common and 0.5 per 100 to professional contingencies.

6. The Ministry of Labour and Social Affairs will adapt the basis of contributions for real days, taking into account the requirements set out in numbers 1 and 3 of this paragraph.

Four. Contribution to the Special Scheme of Workers for Own or Self-Employed.

The minimum and maximum bases and rates of contributions will be the following: in the Special Regime for the Workers for the Own or Autonomous Account, and the following:

1. The maximum contribution base will be 392,700 pesetas per month. The minimum contribution base shall be 110,580 pesetas per month.

2. The basis for the contribution of self-employed workers who, on 1 January 1998, are less than 50 years of age, shall be chosen by them within the maximum and minimum bases laid down in the preceding number.

The choice of the basis of contribution by self-employed workers who, by 1 January 1998, have been paid for 50 or more years, will be limited to the amount of 207,000 pesetas per month, unless they have previously come by a higher base, in which case they may maintain that contribution base or increase it, at most, by the same percentage in which the maximum contribution base has been increased to this scheme.

When the High in the Special Regime of the Workers for Account Own or Autonomy has been practiced ex officio by the Administration of Social Security, as a result of a low of trade in a workers ' regime The person concerned may choose to maintain the base for which he was previously listed or the basis for applying the general rules laid down in the Special Scheme for Social Security for Workers on Account Own or Autonomy.

3. The rate of contribution to this Special Social Security Scheme will be 28.3 per 100. Where the person concerned has not received temporary disability protection, the rate of contribution shall be 26.5 per 100.

Five. Contribution to the Special Regime of Home Employees.

In the Special System of Social Security of Home Employees, the base and type of contribution will be, as of January 1, 1998, the following:

1. The contribution base will be 82,110 pesetas per month.

2. The rate of contribution to this scheme will be 22 per 100, of which 18.3 per 100 will be borne by the employer and 3.7 per 100 by the employee. Where the home employee provides services on a partial or discontinuous basis to one or more employers, the payment of the corresponding fee shall be his sole charge.

Six. Contribution to the Special Regime of the Sea Workers:

1. The provisions of paragraphs 1 and 2 of this Article shall apply to the Special Regime of the Workers of the Sea, without prejudice, where appropriate, and for the contribution of common contributions, to the provisions of Article 19 (6) of the Treaty. recast of Laws 116/1969, of 30 December, and 24/1972 of 21 June, approved by Decree 2864/1974 of 30 August 1974, and of what is set out in the following number.

2. The contribution for all contingencies and protected situations in this Special Regime for the Sea Workers included in the second and third groups referred to in Article 19.5 of the recast text approved by Decree 2864/1974, 30 August, shall be carried out on the remuneration to be determined annually by Order of the Ministry of Labour and Social Affairs, at the proposal of the Social Institute of the Navy, heard the representative organizations of the sector. Such determination shall be carried out by provinces, fisheries and professional categories on the basis of the average values of remuneration received in the preceding year.

Until the publication and entry into force of the Ministerial Order referred to in the preceding paragraph, the current regulations shall continue to apply for the purposes of quotation.

The bases to be determined will be unique, without taking into consideration the minimum and maximum ceilings foreseen for the remaining activities. However, such bases may not be lower than the minimum bases to be laid down for the various professional categories in accordance with the provisions of paragraph 2 (1) of this Article.

Seven. Contribution to the Special Regime of Coal Mining:

1. As from 1 January 1998, the contribution to the Special Scheme for the Social Security of Coal Mining shall be determined by the application of the provisions of paragraph 2, without prejudice to the fact that, for the purposes of the contingency contribution common, the quote bases are normalized according to the following rules:

First. Account shall be taken of the amount of remuneration received or which the employees have been entitled to receive, which are eligible for the purposes of contributions for accidents at work and occupational diseases, during the period between 1 January and 31 December 1997, both inclusive.

Second. Such remuneration shall be aggregated by group of categories, professional groups and professional specialties and mining areas, taking into account the provisions of Article 57 of the General Regulation on the Quotation and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995, of December 22.

The amounts obtained, thus totaled, will be divided by the sum of the days to which they correspond, and the result will be rounded to zero or five, for excess.

Third. This result shall be the standard daily basis for listing for common contingencies, the amount of which may not be lower than the amount fixed for the preceding financial year, or greater than the amount resulting from the annual increase of the ceiling Maximum contribution as set out in paragraph 1 (1) and divided by calendar days of 1998, rounded, by excess, to zero or five.

Fourth. The price for the difference between the standard base and the maximum base of contributions for common contingencies, corresponding to the contribution group in which the professional category or specialty is covered, as provided for in Article 1 (1) of Regulation (EC) in the first paragraph of Article 1 (1) of this Article, the latter shall be effected by application of the coefficient to be established for the 1998 financial year in the contribution to the Special Convention and other situations treated as high with obligation to quote.

2. The Ministry of Labour and Social Affairs shall fix the amount of the standard bases by applying the rules laid down in the preceding number.

Eight. Social security contribution base in the unemployment situation:

1. During the legal situation of unemployment, the basis of contribution to the Social Security of those workers for whom there is a legal obligation to list, will be equivalent to the average of the bases of the last six months of the occupation listed, by Common contingencies or, where appropriate, contingencies of occupational accidents and occupational diseases, prior to the legal status of unemployment or at the time the legal obligation to list is terminated.

2. The resumption of the unemployment benefit, in the case of the suspension of the duty, shall mean the resumption of the obligation to list on the basis of contributions corresponding to the time of the right to be born.

When the right to unemployment benefit had been extinguished and, in application of Article 210 (3) of the recast text of the General Social Security Law, the worker chooses to reopen the initial right by the employer. The period of validity of the contract, and the bases and rates of contribution which it paid to it, the basis of contribution to social security, during the receipt of the benefit, shall be that corresponding to the initial entitlement for which it chooses.

Nine. Contribution to Unemployment, Guarantee Fund and Vocational Training.

The contribution to the Unemployment Contingencies, the Wage Guarantee Fund and the Vocational Training Fund will be carried out from 1 January 1998, according to the following points:

1. The contribution base for the aforementioned contingencies, and in all the Social Security Regulations which have the same covers, shall be that corresponding to the contingencies of accidents at work and occupational diseases.

The basis for unemployment in the Special Regime for the Workers of the Sea will also apply to the provisions of Article 19.6 of the recast text approved by Decree 2864/1974 of 30 August 1974 and in the rules for the development of that provision, without prejudice to paragraph 6 of this Article.

As a basis of contribution for unemployment, which corresponds to the employed persons of a fixed character, included in the Special Agrarian System of Social Security, the one set out in Article 6.1 of the Royal Decree 1469/1981 of 19 June.

2. From 1 January 1998, the rate of contribution shall be as follows:

2.1 For Unemployment Contingency, 7.8 per 100, of which 6.2 per 100 will be in charge of the company and 1.6 per 100 in charge of the worker.

However, the Government to deal with the consequences arising from the rotation associated with the temporary contracts, is authorised to provide for an additional transitional surcharge of up to one point, with the surcharge being fixed in the the same proportion as the rate of unemployment, between undertaking and employee. By means of Royal Decree, the exceptions which may be laid down for the characteristics of certain sectors will be determined, where appropriate. In any case, training contracts and hiring with disabled people will be exempted.

2.2 For the contribution to the Salarial Guarantee Fund, 0.4 per 100 in charge of the company.

2.3 For the contribution of vocational training, the 0.7 per 100, of which the 0.6 per 100 will be in charge of the company, and the 0.1 per 100 in charge of the worker.

Ten. Contribution to the training and learning contracts.

During 1998, the contribution of workers who had concluded a contract for training, or apprenticeship, prior to 17 May 1997, will be carried out according to the following:

(a) The contribution to Social Security shall consist of a single monthly fee, in the following terms:

In the contracts for training, 4,584 pesetas for common contingencies, of which 3,822 pesetas will be borne by the employer and 762 pesetas by the worker. In the apprenticeship contracts, 3,742 pesetas for common contingencies, of which 3,120 pesetas will be borne by the employer and 622 pesetas in charge of the worker.

526 pesetas by professional contingencies, by the employer.

(b) The monthly fee to the Salarial Guarantee Fund shall be 293 pesetas, in charge of the employer.

(c) The contribution by vocational training shall consist of a monthly fee of 162 pesetas, of which 139 pesetas shall be borne by the employer and 23 pesetas by the worker.

(d) The remuneration received in respect of overtime shall be subject to the additional contribution referred to in paragraph 3 of this Article.

Once. The Minister of Labour and Social Affairs is empowered to lay down the rules necessary for the implementation and development of the provisions of this Article.

Article 90. Contribution to the General Mutual Affairs of Officials for 1998.

One. The rates and contributions of the State to the Special Regime of Social Security of the Civil Servants of the State, managed by the General Mutuality of Civil Servants of the State (MUFACE), as referred to in Law 29/1975, of 27 of June, for the financing of the benefits referred to in Article 14 of that provision, shall be as follows:

1. The rate of contribution of the active and assimilated officials integrated into MUFACE is fixed at 1.69 per 100 on the regulatory assets for the purposes of the contribution of liabilities.

2. The amount of the State's contribution, as set out in Article 43 of Law 29/1975, shall represent 5,17 per 100 of the regulatory assets for the purposes of the contribution of liabilities. Of this rate of 5,17 per 100, 5,07 corresponds to the State's contribution per asset and the 0,10 to the contribution by pension-exempt pensioner.

Two. The rates and contributions of the State to the Special Regime of Social Security of the Armed Forces, managed by the Social Institute of the Armed Forces (ISFAS), referred to in Law 28/1975, of June 27, for financing the benefits referred to in Article 13 of that provision shall be as follows:

1. The percentage of the contribution and contribution of the active and assimilated military personnel integrated in the ISFAS is fixed at 1.69 per 100 on the regulatory assets for the purposes of the contribution of liabilities.

2. The amount of the State's contribution as set out in Article 36 of Law 28/1975 shall represent 9,06 per 100 of the regulatory assets for the purposes of listing liabilities. Of such a rate of 9,06 per 100, 5,07 corresponds to the State's contribution per asset and 3,99 to the contribution by pension-exempt pensioner.

Three. The rates and contributions of the State to the Special Regime of Social Security of the Officials of the Administration of Justice, managed by the General Judicial Mutuality (MUGEJU), referred to by the Royal Decree-Law 16/1978, of 7 of June, for the financing of the benefits referred to in Article 10 of that provision, shall be as follows:

1. The percentage of the contribution of the staff of the active and assimilated Justice Administration, consisting of MUGEJU, is fixed at 1.69 per 100 on the regulatory assets for the purposes of the contribution of liabilities.

2. The amount of the State's contribution as set out in Article 13 of Royal Decree 16/1978 shall represent 5,61 per 100 of the regulatory assets for the purposes of the contribution of liabilities. Of such a rate of 5,61 per 100, 5,07 corresponds to the State's contribution per asset and the rate of 0,54 to the contribution by pensioner exempt from listing.

Additional disposition first. Goal tracking.

The programs and actions to which the system provided for in the additional sixteenth provision of Law 37/1988 will be of special application during 1998 will be, whatever the agent of the state public sector that the run or manage, the following:

Prison Centers and Institutions.

Courts of Justice and Fiscal Ministry.

Road Safety.

Specialized care, INHEALTH, direct management.

Primary Health Care, INHEALTH, direct management.

Water Resources Management and Infrastructure.

Rail Transport Infrastructure.

Creating Roads Infrastructure.

Enhancement of the Agrarian Infrastructure.

Scientific Research.

Technical Research.

Research and Technological Development.

Workshop Schools and Crafts Houses.

It will also be of application the system of special monitoring, previewed in this disposition, to the objectives set in the Plans of Actions of the public entities Ports of the State, Harbour Authorities and Spanish Airports and Air Navigation.

Additional provision second. Tax allocation for religious and other purposes.

One. Implementing the provisions of Article II (2) of the Agreement between the Spanish State and the Holy See on Economic Affairs of 3 January 1979 and in paragraph 6 of the fifth additional provision of Law No 33/1987 of 23 December 1987, For 1988, the percentage of the income from the Income Tax on the Physical Persons, applicable in the declarations corresponding to the 1997 tax period, will be 0,5239 per 100.

Two. The Catholic Church will receive, monthly, during 1998, in concept of delivery to account of tax allocation, 1,711,000,000 pesetas. Where the definitive data on the Income Tax of the Physical Persons for 1997 is available, the definitive regularization shall be made, if applicable, by paying the difference, if any, to the Catholic Church.

The deliveries to account, as well as the definitive liquidation that, if any, will be paid to the Catholic Church, will be made effective by minoring the total amount of the collection of the Tax on the Income of the Physical Persons of the corresponding exercise.

Three. The quantities delivered to account in 1997 are brought to a definitive end.

Additional provision third. Economic benefits of Social Security per child in charge.

One. The revenue limit referred to in Article 181 of the recast of the General Law on Social Security is fixed, as from 1 January 1998, at 1,181,720 pesetas per year.

Two. From 1 January 1998, the amount of the social security benefits for a child in charge, with eighteen years of age and a disability rate of 65 per 100, shall be 47,360 pesetas per year.

When the child in charge is an age of eighteen or more, is affected by a disability to a degree equal to or greater than 75 per 100 and requires the contest of another person to perform the essential acts of life, the The amount of the economic benefit shall be 671,040 pesetas per year.

Additional provision fourth. Welfare pensions and economic benefits of Law 13/1982 on the Social Integration of the Disabled.

One. As from 1 January 1998, the economic subsidies referred to in Law 13/1982 on the Social Integration of the Disabled shall be fixed, according to the subsidy class, in the following amounts:

		Pesetas/month
Guarantee Allowance minima	24,935
-person help subsidy	9,725
Mobility and compensation allowance for transport expenses	5.965

Two. As from 1 January 1998, the care pensions recognised under the provisions of the Law of 21 July 1960 and Royal Decree 2620/1981 of 24 July 1981 shall be fixed at 24,935 pesetas per month, two of which shall be paid on extraordinary payments of the same amount, which will be payable in the months of June and December.

Assistance pensions will be subject to periodic review, in order to verify that the beneficiaries maintain the conditions required for their recognition and, if not, declare the right to be extinguished and require the drawback of the amounts unduly paid. The Ministry of Labour and Social Affairs may call for the opening of the review procedures, for the purpose of practicing the economic and budgetary adjustment of the expenditure generated. The results of those procedures shall be communicated to the said ministerial department.

Additional provision fifth. Social assistance to those affected by the human immunodeficiency virus (HIV).

During 1998, the monthly amounts of social aid recognised in favour of persons contaminated by human immunodeficiency virus (HIV), as set out in Article 2 (1) (b), (c) and (d) of the Royal Decree-Law 9/1993, of 28 May, shall be determined by the application of the proportions regulated in the paragraphs cited above the amount of 69,138 pesetas.

Additional provision sixth. Legal interest in money.

One. In accordance with the provisions of Article 1 of Law 24/1984 of 29 June 1984 on the modification of the legal interest rate of the money, it is hereby established at 5,5 per 100 until 31 December 1998.

Two. A second paragraph is added to Article 1 of Law 24/1984 of 29 June, which will remain as follows:

"The government, taking into account the evolution of the interest rates of the Public Debt, will be able to review the interest rate set in the exercise by the General Budget Law of the State."

Three. During the same period, the interest for late payment referred to in Article 58.2 of the General Tax Law shall be 7,5 per 100.

The government, taking into account the evolution of the interest rates of the Public Debt, will be able to review the interest rate set in the exercise by the General Budget Law of the State.

Four. For the purposes of qualifying as an explicit yield to the securities representative of the transfer to third parties of own capital, the annual effective interest rate of an explicit nature shall be, during each calendar quarter, that which results from decreasing by two percentage points the effective rate corresponding to the rounded weighted average price that would have resulted in the last auction of the preceding quarter corresponding to three-year State bonds, if financial assets with a term of less than or equal to four years; to five-year government bonds, if shall deal with financial assets with a term of more than four years but equal to or less than seven years, and State Obligations, in the case of higher-term assets.

In the event that the reference rate cannot be determined for a period of time, it shall be applicable to the deadline closest to the planned issue.

Additional provision seventh. Special drawing "Universiade 1999".

The National Agency for Lotteries and Gambling will, during 1998, allocate the benefits of a special drawing of the National Lottery in favour of the "Universiada 1999", in Palma de Mallorca, in accordance with the rules that it gives to the effect of the Ministry of Economy and Finance.

Additional disposition octave. Special drawing for the Spanish Red Cross.

The National Agency for Lotteries and Gambling of the State will allocate during 1998 the benefits of a special special lottery of National Lottery in favor of the Spanish Red Cross in accordance with the rules dictated by the Ministry Economy and Finance.

Additional provision ninth. Acquisition value update coefficients.

For the purposes of the provisions of Article 46 (2) of Law 18/1991 of 6 June 1991 on the Income Tax of the Physical Persons, the coefficients for the updating of the acquisition value applicable by the Transmissions to be carried out during 1998 shall be as follows:

Year of acquisition of the heritage item

1998

Coefficient
1994 and previous	1,020
1995	1.083
1996	1,042
1997	1,020
1,000

However, when the assets item had been acquired on 31 December 1994, the coefficient 1,083 shall apply.

The application of these coefficients will require that the transmitted element has been acquired at least one year in advance of the date of transmission.

If the transmitted element has not remained in the liability of the taxable person for at least one year, the coefficient shall be 1,000.

Additional provision 10th. Percentage of the participation of the Autonomous Community of Madrid in the income of the State for the five-year period 1997-2001, applicable on 1 January 1997.

In accordance with the provisions of the "Model for the implementation of the system of financing of the Autonomous Communities in the five-year period 1997-2001" and with the agreement adopted by its Joint Committee, the provisional percentage of The participation of the Autonomous Community of Madrid in the general income of the State for the five-year period 1997-2001, applicable on 1 January 1997, as referred to in point (b) of Article 1 of the Royal Decree-Law 7/1997 of 14 April 1997, is the 0.0904907.

Additional provision eleventh. Export Credit Insurance.

The maximum coverage limit for new contracts, excluding the Open Policy of Export Management (PAGEX) and Poliza 100, which will be able to secure and distribute the Spanish Credit Insurance Company to the For the 1998 financial year, export, the Anonima Company (CESCE) will be of 616 billion pesetas.

Additional disposition twelfth. Continuing training funding.

From the contribution to the vocational training referred to in Article 87 (3) (3) of this Law, the amount to be applied on the basis of that contingency up to 0,35 per 100 shall be affected, in the form set out in the Agreements signed by the Government with the social partners, the financing of actions on the continuing training of employed workers.

For the purposes of complying with the above paragraph, the amount of the said amount shall be included in the budget of the National Institute of Employment to finance the Continuing Training Plans in the Public administrations and those that are the result of any other agreements.

In the immediate financial year to which the budget is closed, a settlement shall be made in respect of the contributions actually received, the balance of which shall be incorporated in the budget of the following financial year, with the corresponding sign.

Additional disposition thirteenth. State compensation.

One. In compliance with the Decision of the European Commission No 97 /181/EC of 18 December 1996, the State recognises an economic obligation of 26,613,700 pesetas in favour of the contracting entity for the granting of indirect management of the Telecommunications service of added value of automatic mobile telephony, in its GSM mode, granted by Order of 29 December 1994.

Two. The State shall compensate that amount with the right to be granted for the provision of the personal mobile communications service, in its DCS-1800 modality, to the contracting entity referred to in Article 1 (2) of the Treaty. Previous section.

Additional disposition fourteenth. State guarantee for works of cultural interest.

One. In accordance with the provisions of paragraph 3 of the additional provision in the ninth of Law 16/1985 of 25 June of the Spanish Historical Heritage, the amount accumulated at 31 December 1998 of the commitments granted by the State in respect of the all works or sets of works temporarily transferred for display in institutions of exclusive competence of the Ministry of Education and Culture and its autonomous bodies shall not exceed 30 billion pesetas.

The maximum limit for specific commitments that will be granted for the first time in 1998 for works or sets of works intended for display in the same exhibition will be 10 billion pesetas.

Two. In 1998, the provisions of the previous section will be applied to the exhibitions organized by the State Society for the Commemoration of the Centenarians of Felipe II and Carlos V to be held in institutions that are dependent on the General Administration of the State.

Additional provision 15th. Priority activities and programmes of patronage.

One. The additional twenty-eighth provision of Law 41/1994, of December 30, of the General Budget of the State for 1995, is extended for 1998, in respect of the conservation, repair and restoration of the declared Heritage of Humanity, cathedrals and cultural objects related to Annex XI of that Law, as regards the development aid projects contemplated in it. The Monmonasteries of Yuso and Suso, of San Millán de la Cogolla, in La Rioja; the Palau de la Música Catalana and the Hospital de Sant Pau in Barcelona; Las Meduleas de León, and the Monte Perdido in the Pyrenees

Two. In addition, for the purposes of Article 67 of Law 30/1994 of 24 November 1994, of Foundations and Tax Incentives for Private Participation in Activities of General Interest, during the 1998 financial year they shall have a deduction 25 per 100 in the fee of the Income Tax of the Physical Persons or the consideration of the deductible item in the tax base of the Company Tax, which may not exceed 15 per 100 of the taxable amount prior to this deduction, the quantities donated to the Cervantes Institute and to the institutions for similar purposes of the Communities Autonomous with its own official language, for the promotion and dissemination of the Spanish language and the official languages of the different territories of the Spanish State, by means of telematic networks and new technologies.

Additional provision sixteenth. Maintenance of the purchasing power of pensions in 1998.

Maintaining the purchasing power of Social Security System and Passive Classes pensions during 1998 is guaranteed.

Additional 17th disposition. New rate for work accident insurance.

In order to encourage the prevention of occupational risks and contribute to the reduction of accidents at work and occupational diseases, the Government will establish, within one year, a new tariff for the insurance of accidents at work, in which factors and results are envisaged on the basis of which the quotas are to be fixed. In the case of those, the quotas which, by application of that tariff, are to be established with the basic character, may be reduced or increased.

18th additional disposition. Extraordinary National Lottery Draw for the Spanish Cancer Association.

The National Lotteries and Gambling Agency will allocate the benefits of a special National Lottery draw in 1998 to the Spanish Cancer Association, in accordance with the rules that will have the effect. the Ministry of Economy and Finance.

Additional 19th disposition. Concerted research projects of the National Scientific and Technological Programmes.

In relation to the concerted research projects of the National Scientific and Technological Programs, financed by privileged loans with no interest from the National Fund for Development of the Scientific and Technical Research, whose management is attributed to the Center for Industrial Technological Development (CDTI), is authorized to the center for the granting of moratoriums or deferrals up to a maximum of five years and to the legal interest of the money, provided that sufficient guarantees are provided on the part of the debtor by means of guarantees In the case of the Commission, the Commission, in the light of the findings of the Commission's decision of the European Parliament, has taken the view that, in the light of the Commission's proposal, the Commission will not be able to 1993, and the financial situation of which justifies the impossibility of paying attention to payments on their dates, provided that such a situation is documented and provided for by the Standing Committee of the Interministerial Committee on Science and Technology (CICYT).

320th additional disposition. Report on sheltered housing.

Before June 30, 1998, the government will send to the Congress of Deputies a report on protected housing, which will serve as a basis for the reform approach in the framework of indirect taxation, with the following content:

(a) A comparative study of the tax regime of sheltered housing, in the law of the member countries of the European Union.

b) A detailed examination of the impact of grants on the cost of sheltered housing and on the tax burden they bear.

c) An economic analysis of the impact of VAT on different types of sheltered housing.

d) An analysis of the circumstances that determine, according to applicable state or regional legislation, the qualification of a housing as "official protection" or "protected".

Additional twenty first disposition. Payment of debts to the Social Security, the ownership of which is held by public administrations or non-profit institutions.

Health institutions whose ownership is held by public administrations or public or private non-profit institutions, which are subject to the moratorium provided for in the additional 30th of the Law of General Budget of the State for 1995, may request the General Treasury of Social Security, after meeting the conditions and terms that are regulated, the extension of the lack initially granted, to five years; they may also request the extension of the moratorium granted up to a maximum ten years with annual and equal write-downs.

Additional twenty-second disposition. Exchange or conversion of certain securities of the State Debt.

The government is authorized to exchange or convert, at the request of its holders, the values formalized in annotations in account of the Deures depreciable at 3 of 100, issue of October 1, 1928-69, and 4 per 100, issue of 1 April 1957, in other securities of the State Debt, with cash reimbursement of the waste, if any.

You may also call a cash refund on the securities of all or some of the above issues that have not been redeemed within the time limit set for that purpose.

The Ministry of Economy and Finance, as soon as it has not been determined by the Government, will fix the terms, deadlines and procedures for the implementation of the provisions set out in the preceding paragraphs.

33rd additional disposition. Rectification of the scales of the Tax on the Income of the Physical Persons and the Tax on the Heritage.

One. With effect for the tax due in 1997, the ninth tranche of the general scale, contained in article 91 of Law 18/1991, of June 6, of the Income Tax of the Physical Persons, according to the wording given by the Article 27 (4) of Law 14/1996 of 30 December 1996 on the Transfer of Taxation of the State to the Autonomous Communities and of Complementary Fiscal Measures shall be replaced by the following:

" Settable Base
-
Up to pesetas

Full - Pesetas	Resto base liquidable - Up to pesetas	Applicable Type -
10.750,000	2.969,682	1,350,000	45.05 "

Two. With effect for the tax due in 1997, the ninth tranche of the supplementary scale, contained in article 91 bis.dos of the Law 18/1991, of June 6, of the Tax on the Income of the Physical Persons, according to the wording given Article 27 (5) of Law 14/1996 of 30 December 1996 on the Transfer of Taxation of the State to the Autonomous Communities and the Complementary Tax Measures shall be replaced by the following:

" Settable Base
-
Up to pesetas

Full - Pesetas	Resto base liquidable - Up to pesetas	Applicable Type -
10.750,000	524.008	1,350,000	7.95 "

Three. The second tranche of the property tax scale, which has been in force since 1 January 1997, in accordance with the wording of Article 28 (3) of Law 14/1996 of 30 December 1996 on the Transfer of Taxation of the State to the Autonomous Communities and of Complementary Tax Measures, Article 30 of Law 19/1991, of 6 June, of the Tax on Heritage, is fixed in the following form:

" Settable Base
-
Up to pesetas

Full - Pesetas	Resto base liquidable - Up to pesetas	Applicable Type -
26,780,000	53,560	26,780,000	0.30 "

Twenty-fourth additional disposition. Execution of sanitation and debugging works.

During the 1998 financial year, the Ministry of the Environment will be responsible for the implementation of the consolidation and purification works included in the Real Estate, under the responsibility of the Cohesion Funds and in agreement with the Autonomous Community. Decree-law 3/1993, of 26 February, to an existing public undertaking or created for that purpose.

Additional twenty-fifth disposition. Credits for paying local taxes for the Hydrographic Confederations.

The credits included in the expense budgets of the Hydrographic Confederations to pay for local taxes will be understood to be granted to satisfy obligations of this nature, whatever the exercise of which they proceed.

Additional twenty-sixth disposition. Declaration of general interest for certain road works.

The following road works are declared in the general interest:

The so-called "transverse axis of Catalonia" (Sant Pere S.-Rajadell-Vic-Nacional II).

Jerez Road to Los Barrios.

Additional twenty-seventh disposition. Credit modification in the event that Valencia is designated as the European Capital of Culture.

In the event that the city of Valencia is designated as the European Capital of Culture, the government will make a timely credit modification to make the investments deemed necessary for the proper performance. of the cultural capital city of Valencia. Similarly, the government will study the adoption of tax measures similar to those approved on the occasion of the designation of other Spanish cities as European Capitals of Culture.

An additional twenty-eighth disposition. Special situation of the Municipality of Cadiz.

In 1998, the government will take the necessary measures to give specific treatment to the municipality of Cadiz, which will compensate for its special situation.

First transient disposition. Compensation for residence of staff at the service of the state public sector not subject to labour law.

During 1998, the residence allowance of the state public sector's active staff, except for labour law, will continue to be returned in the areas of the national territory that are recognized by the public sector. an increase of 2.1 per 100 on the amounts in force in 1997.

By way of derogation from the previous paragraph, those who came to receive the allowance for residence in amounts higher than those laid down in general for officials falling within the scope of the Law 30/1984 of 2 August, shall continue to be returned to it without any increase in 1998 or with the year 1998 to reach the latter.

Second transient disposition. Personal and transient add-ons.

One. The personal and transitional allowances recognised in compliance with the provisions of Article 13 of Law 50/1984 of 30 December 1984 on the General Budget of the State for 1985, to staff included in the scope of the Law 30/1984, of 2 August, will be absorbed by any retributive improvement that occurs in the year 1998, including those arising from the change of job.

Even in the event that the change of job determines a reduction in remuneration, the transitional personal complement fixed at the time of the implementation of the new system will be maintained, the absorption of which will be imputed any subsequent retributive improvements, including those which may result from the change of job.

For the purposes of the absorption provided for in the preceding paragraphs, the increase in general remuneration established in this Law will only be counted in the 50 per 100 of its amount, understanding that they have this character. salary, referred to 14 mensualities, the destination supplement and the specific one. In no case shall the trienes, the supplement of productivity, nor the rewards for extraordinary services be considered.

Two. The personal and transitional supplements recognized to the personnel of the Armed Forces, and of the Civil and National Police Corps, as well as the staff of the Social Security Administration and the Staff Regulations of the The National Institute of Health, and other staff with the right to receive such supplements, shall be governed by the same rules laid down in paragraph 1 above for officials falling within the scope of Law 30/1984, 2 of August.

Three. Personal and transitional allowances recognised for staff employed abroad shall be absorbed by applying the same rules laid down for which he provides services on a national territory, without prejudice to his deletion when the official affected change of destination country.

Transitional provision third. Solidarity Fund.

The remaining appropriations which may be derived from the Solidarity Fund, created by the additional decision of Law 50/1984, shall apply, up to their total exhaustion, to the programmes for the promotion of employment, directly by the National Institute of Employment, in collaboration with public administrations, universities and non-profit institutions, as determined by the Government, on a proposal from the Ministry of Labour and Social Affairs.

Transitional disposition fourth. Management of budget appropriations for passive classes.

The power conferred on the third final provision of Law 39/1992, of 29 December, of General State Budgets for 1993, is extended during 1998.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this Law.

Baqueira Beret, 30 December 1997.

JOHN CARLOS R.

The President of the Government,

JOSÉ MARÍA AZNAR LÓPEZ

ANNEX I

Distribution of Program Credits

(In thousands of pesetas)

Action in the exterior

Training of the staff Administration of Justice

Administration and General Services Defense

Armed Forces Operational Expenses

Inspection and control Security and Social Protection

Managing the Social Security Economic Benefits

10.565.871

Teachings sports

33.055.250

-

Support for other school activities

Building and Building Promotion

Promotion and Promotion Management

and Cooperation cultural

-

20.031.564

Research and sociological and constitutional studies

-

Economics and Finance staff training

Planning, budgeting, and fiscal policy

Status

Management of lotteries, bets, and gaming

Address and General Agriculture Services

Improving the productive structure and rural development

Forecast in Agriculture and Fisheries

Regulation of agricultural and fisheries products and markets

	Chapters I to VIII	Chapter IX	Total
Status Head	1,024,000	-	1.024,000
Legislative Activity	20.089,972	-	20.089,972
Sector Control Public	5.752,836	-	5.752,836
Control constitutional	1.888.457	-	1.888.457
Presidency	3.734,843	-	3.734,843
High State Advice	1.158.834	-	1.158,834
Relac. General Courts, Government Secretariat and High Direction Support	9.056.599	-	9.056.599
	advice on social, economic and labor matters	908.078	-	908.078
and General Administration General Services	3.439.340	1,000	3.440.340
Public Administration Management and Organization	3.236.616	-	3.236.616
staff training General	2.065.840	-	2.065.840
Support the administrative management of the Head of State	625,969	-	625,969
Peripheral state administration	24.651,688	-	24.651,688
Development of the organization State territory and its collaboration systems	482.797	-	482.797
Coordination and financial relationships with Autonomous Communities	452.401	-	452.401
Coordination and financial relationships with Local Corporations	439.265	-	439.265
Infrastructure for Crisis and Special Communications situations	641,677	-	641,677
Informational Coverage	1,941,633	-	1.941,633
of legal rules	4.631.881	-	4.631.881
Advising and defending the interests of the State	2.723.605	-	2.723.605
Transport Services	10.866.106	-	10.866.106
	563.405	-	563.405
	External Affairs Directorate and Services	7.473.604	-	7.473.604
72,827.777	-	72,827.777
2.310.492		-	2.310.492	-
Development Cooperation	46.012.106	-	46.012.106
cultural cooperation, promotion, and dissemination	8.759,730	-	8.759,730
Power Government	2.097.593	-	2.097.593
and General Services	6.148.277	-	6.148.277
	Selection and Training of Judges	1.866.545	-	1.866.545
		792.707	792.707	792.707
	and Fiscal Ministry Courts	117.456,826	-	117.456,826
722,948	-	722,948
-		75.750.257	75.750.257	-
, training and assistance to inmates	4.648.245	-	4.648.245
Records linked to the faith public	1.795.556	-	1.795.556
Personal Data Protection	522,676	-	522.676
Security and Radiological Protection	-	5.145.966
186.272.876	-	186.272.876
189.385.064	-	189.385.064
Personal in reservation	118.302.167	-	118.302.167
127.129.374		127.129.374	127.129.374
support	177.700.750	1.385.485	179.086.235
Forces personnel training	41,833.684	-	41,833.684
and General Security and Civil Protection Services	6.999.520	-	6.999.520
State Security Corps and Forces Training	11.806.584	-	11.806.584
Citizen Security	418.000.568	19,000	418.019.568
safety	71.451.209	-	71.451.209
Enforcement Actions	6.236.968	-	6.236.968
	Forces and Bodies in Reservation	74.969,656	-	74.969,656
1.990.476		1.990.476	1.990.476
712.556.390		39,000	39,000	39,000	39,000 712.595.390
10.518.017	-	10.518.017
1.495.447.331		-	1.495.447.331	-
Awareness objector social replacement	3.765.830	-	3.765.830
National Drug Plan	4.373.017	-	4.373.017
Action in favor of migrants	8.138.427	-	8.138.427
Security to Disabled Social Services	53.094.301	-	53.094.301
Social Services Social at senior	16.183.933	-	16.183.933
	other Social Security social services	41.552,646	39,500	41.592.146
social services Status	29.837.033	-	29.837.033
Social Security Social Services managed by the Autonomous Communities	132,830,613	-	132.830.613
Security Social Services Management	4.472.990	-	4.472.990
Childcare and family	3.381.553	-	3.381.553
Passive Classes Pensions	807.014.694	-	807.014,694
2.032.491		-	2.032.491	2.032.491	-
Mutual Economic Benefits	52.848,976	650	52.849,626
Contributory Pensions Social Security	7.492.330.357	-	7.492.330.357
	-		-	-	- 743,527,903
46.165.438	-	46.165.438
War Pensions	111.045.769	-	111.045.769
-contributory pensions and welfare benefits	259,993,963	-	259,993,963
Other pensions and benefits Passive Classes	8.525.243	-	8.525.243
Administration of labor relations and working conditions	9.280.904	-	9.280.904
Warranty Stations	79.605.891	-	79.605.891
and management of the jobs	229.677.081	-	229.677.081
Economy Development	2.203.270	-	2.203.270
Promotion and Services to Youth	3.047.068	-	3.047.068
Women's Promotion	2.606.602	-	2.606.602
Occupational vocational training	191.284.253	-	191.284.253
Workshop schools and craft homes	48.628.778	-	48.628.778
Address and General Health Services	26.893.291	-	26.893.291
Public Health Training and health administration	762,815	-	762,815
Hospital Assistance in the Armed Forces	40.658.126	-	40.658.126
health care. Direct Management Health	523.921.201	-	5223.921.201
Specialized Health Care. Direct Management Health	873.629.739	-	873.629.739
2.153,925		-	2.153,925
Social Security Health Care Managed by Autonomous Communities	2.127.139.927	-	2.127.139.927
administrative mutualism	205.098.503	-	205.098.503
Mutual Health Primary Care. Employer and Inst. Social of the Sea	64.108.299	-	64.108.299
Mutual Health Care Specialist. Employer and Inst. Soc. de la Mar	29.413.526	-	29.413.526
5.973.541		-	5.973.541	-
and rational use of medicines and healthcare products	>1.751,400	-	1.751,400
health and general coordination of health	3.822.595	-	3.822.595
Education Address and Services	22.740,368	-	22.740,368
Education Teacher Training	11.363.695	-	11.363.695
Children and primary education	343.967.057	-	343.967.057
education, vocational training, and Esc. Language Officers	403.612.792	-	403.612.792
10.565.871		-	10.565.871
Special education	39.905.334	-	39.905.334
Teachings	14.859.246	-	14.859.246
Education on the outside	14.704.398	-	14.704.398
Education	4.861.076	-	10.247.419
	10.247.419	10.247.419	10.247.419	-	10.247.419
675,858	-	675,858
			33.055.250
New technologies applied to education	1.236.225	-	1.236.225
-age and university sport	2.719,947	-	2.719,947
grants and grants	88,472,088	-	88.472.088
Complementary Services	23.681.323	-	23.681,323
1.080,839	-	1.080,839
Promotion, administration, and help for rehabilitation and access to housing	109.115.733	770.070	109.885.803
4.624.689	-	4,624,689
41.360.813		-	-	-	-	41.360.813
825,694	-	825,694
consumer rights	809,914	-	809,914
Environment Protection and Improvement	9.233.839	-	9.233.839
Directorate and General Culture Services	3.486.401	-	3.486.401
	3.582.033	-	3.582.033
Libraries	7.575.753	-	7.575,753
Museums	14.170.077	-	14.170.077
	Expositions	316.874	-	316.874
12.217.111	-	12.217.111
Book Promotion and Cultural Publications	1.593,966	-	1.593,966
Music	13.542.012	-	13.542.012
	Theatre	3.499.766	-	3.499.766
	Cinematography	5.684.260	-	5.684.260
Promotion and Support of Sports Activities	20.254.291	-	20.254.291
Historical Heritage Administration	10.099,951	12,000	10.111.951
to store and restoring cultural assets	5.614,424	-	5.614,424
527,830		-	527,830
Elections and Political Parties	10.139.879	-	10.139.879
services and studies public works and urbanism	5.073.369	-	5.073.369
Development Address and Services	137.491.141	112.887	137.604.028
Planning and sorting territorial	47.580.396	-	47.580.396
Address and Environment General Services	7.627.226	-	7.627.226
Management and Water Resources Infrastructure	136.818.961	2.026.045	138.845.006
Infrastructure rail	170.488.412	-	170.488.412
Subventions and support for land transport	193.760.065	-	193.760.065
Sorting and Inspection terrestrial	6.946.711	-	6.946.711
road infrastructure	280.0060.053	-	280.0060.053
to store and exploit roads	86.746.411	28,888	86.775.299
change insurance coverage	11.015.257	-	11.015.257
traffic and coastal surveillance security	12.804.339	-	12.804,339
20.031.564		-	20.031.564
Shipping support and support	4.852,500	-	>4.852,500
Aviation Regulation and Monitoring	2.893.150	-	2.893.150
and support Air transport	16.707.446	-	16.707.446
Communications and Radio Spectrum Management	43,930,205	-	43,930,205
	Improvement of the infrastructure agrarian	13.862.041	-	13.862.041
24.116.622		24.116.622		-	24.116.622
Scientific Research	49.544,851	262	49.545.113
and astrophysics	1.308.887	-	1.308,887
Research	24.921.830	-	24,921.830
1,416.878	-	1,416.878
50.120.381		-	50.120.381
	works research and experimentation	512.861	-	512.861
Research and technological development	159.032.250	-	159.032.250
676.370	-	676.370
-
research	13.686.130	-	13.686.130
and statistical and economic studies	591,696	-	591,696
Agricultural Research and Experimentation	5.119.466	-	5.119.466
	Research and Experimentation	3.774.293	-	3.774.293
Mining Geological Research	2.981.132	-	2.981.132
4.735.585		-	4.735.585
Meteorology	11.938.848	-	11.938.848
Making and disseminating statistics	16.204,717	-	16.204,717
Metrology	968,603	-	968,603
and General Economics and Services Hacienda	19.395.854	-	19.395.854
1,430.093	-	1,430.093
Forecast and Policy	756,640	-	756.640
6.180.622	-	6.180.622
Control and Public Accounting	12.171.188	-	12.171.188
Debt and State Treasury Management	1.370.843	-	1.370.843
Audit control and accounting planning	521.935	-	521.935
101.513.354	-	101.513.354
Management of Rustic and Urban Real Estate Catstars	16.337.766	-	16.337.766
15.038,651	-	15.038,651
Application of the tax system state	1111.803.320	-	1111.803.320
Administrative-Economic Claims Resolution	3.616.963	-	3.616.963
Defense	227.128	-	227.128
, control, and management of insurance	81.662.757	-	81.662.757
	Markets Regulation	285,740	-	285,740
Unclassified functions and functions	184.429.230	-	184.429.230
18.826.633	-	18.826.633
plant and animal health	6,937,409	-	6,937,409
	-	-	-	-	25.231.576
75.537.236	-	75.537.236
8.537.629		-	8.537.629
22.860.973	-	22.860.973
Enhancement of the production structure and fishing systems	15.907.785	-	15.907.785
898.269.172	15,000,000	913.269.172
5.231.204		-	5.231.204
Regulation and protection of industrial property	5.484.506	-	5.484.506
Quality and security industrial	2.940.060	-	2.940.060
7.227.217		-	7.227.217	7.227.217
Reconversion and reindustrialisation	62.406.743	-	62.406.743
Support for small and medium company	7.308.738	-	7.308.738
Regional Incentive to Industrial Localization	15.742.065	-	15.742.065
Regulations and Development	6.320.110	-	6.320.110
development of coal mining districts	38,000,000	-	38,000,000
Exploitation	113.735.056	-	113.735.056
Coordinating and promoting tourism	15.223.762	-	15.223.762
1.557.694		-	-	-	-	>1.557.694
Trade Management	2.510.414	-	2,510.414
Promotion and Company internationalization	141.163.709	-	141.163,709
2.112,156		-	-	-	- Table_table_der" >2.112.156
to Autonomous Communities by Cost of assumed services	760.200	-	760.200
Transfers to Autonomous Communities by Participation in State Revenue	1.995.532,700	-	1.995.532,700
to Communities Autonomous by the Interterritorial Compensation Fund	136.244,900	-	136.244,900
Other Transfers to Autonomous Communities	31,546,873	-	31,546,873
to Local Corporations State revenue share	1.293.114.700	-	1.293.114.700
State Local Economic Cooperation	23.93324	-	23.933324
Other Contributions to Local Corporations	27.132.990	-	27.132.990
to the General Budget of the European Communities	931.300,000	-	931.3 300,000
Development cooperation under the Lomé Conventions	20,915,000	-	20,915,000
Amortization and Financial Expenses public debt in national currency	2.852.005,555	4.157.571.279	7.009.576.834
Amortization and financial expenses of public debt in currency foreign	337.751,728	175.404.110	513.155,838
Total	30,90.516.337	4.352.410.176	35.332.926.513

ANNEX II

Expandable credits

They will be considered to be extensible up to a sum equal to the obligations that are recognized, prior to the fulfillment of the legally established formalities or those that are established, the credits that, included in the budget of the State, or in those of the autonomous agencies and/or in those of the other public entities approved by this Law, are detailed below.

First. Applicable to all Sections and Programs:

One. Those intended to satisfy:

(a) The Social Security contributions, in accordance with the provisions in force, and the State's contribution to the social security system of civil or military civil servants established by Laws 28/1975 and 29/1975, June 27, and Royal Decree 16/1978, July 7.

(b) Loans whose amount is modulated by the collection obtained in parafiscal charges or levies which provide integrated concepts in the respective budgets, as well as the appropriations for which the amount is determined on the basis of the final resources actually obtained or to be determined on the basis of the revenue made.

(c) Appropriations to satisfy obligations arising from the Public Debt in its various forms, issued or contracted by the State and its autonomous bodies, both by interest and amortisation of principal and by expenses arising from the operations of issue, conversion, exchange or redemption of the same.

(d) appropriations for transfers in favour of the State appearing in the expenditure budgets of the autonomous bodies and, where appropriate, those for new creation, up to the amount of the remaining remaining as a result of the management of the same or of the amounts necessary to meet the obligations arising from the provisions of Article 71 (6) of this Law.

Two. The appropriations needed in the expenditure programmes of the self-employed bodies and of the public authorities, in order to reflect the impact on them of the changes in the appropriations shown in the state of transfers between subsectors of the General Budget of the State, once such modifications have been made.

Second. Applicable to Sections and Programs that are indicated:

One. In Section 07, "Passive Classes":

The credits relating to servicing pension and severance obligations.

Two. In Section 12, "Ministry of Foreign Affairs":

Credit 12, Transfers between Subsectors, 03.415 "For social purposes in the field of international cooperation (Article 2 of Royal Decree 825/1988, of July 15)".

Three. In Section 14, "Ministry of Defence":

Credit 14.211A.03.228 for expenses incurred by FAS participation in UN operations.

Four. In Section 15, "Ministry of Economy and Finance":

(a) Credit 15.612D.16.351, intended for hedge risk coverage provided by the Treasury.

b) Credit 15.612F.04,631, intended to cancel tax debts by delivery or award of goods.

Five. In Section 16, "Ministry of the Interior":

(a) Credits 16.223A.01.461, 16.223A.01.471, 16.223A.01.1.82, 16.223A.01,761, 16.223A.01,782, intended for the coverage of needs of any order, motivated by claims, catastrophes or other recognised urgency.

(b) Credit 16.463A.01.485.02, in order to subsidize the electoral expenses of the political parties (Organic Law 5/1985, of June 19, of General Electoral Regime).

(c) Credit 16.313G.06.227.11 for activities of prevention, investigation, prosecution and repression of crimes related to drug trafficking and other purposes referred to in Article 2 of Law 36/1995, of 11 December, which may be extended to the limit of the income applied to the State budget.

(d) Credit 16.221A.01.1.87, for the payment of compensation pursuant to Articles 93 to 96 of the Law on Fiscal, Administrative and Social Order Measures for 1997, as well as those arising from damages third parties, in conjunction with Articles 139 to 144 of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, and Law 52/1984 of 26 December 1984 on the Protection of the Media Transport that is located in Spanish territory making international trips.

Six. In Section 18, "Ministry of Education and Culture":

Credit 18.458D.13,621, in function, both of the collection that the Treasury carries out for the export permit fee of the members of the Spanish Historical Heritage established in Article 30 of Law 16/1985, as, the difference between the initial entry for investments resulting from the "1 per 100 cultural" (Article 68, Law 16/1985, the Spanish Historical Heritage) and the non-cancelled credit holds referred to in Article 20 (3) of the Law 33/1987 of the General Budget of the State for 1988.

Seven. In Section 19, "Ministry of Labour and Social Affairs":

Credit 19.313L.04.4.84, for the purposes of social interest, regulated by Article 2 of Royal Decree 825/1988 of 15 July.

Eight. In Section 20, "Ministry of Industry and Energy":

Credit 20.101.741A.751 "To Autonomous Communities for Economic reactivation of coal mining districts", up to the maximum limit of 47 billion pesetas, as well as the 20 Credit, Transfers between Subsectors, 06,711 "To the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas", in the amount necessary to provide this financing to the said organism.

Nine. In Section 21, "Ministry of Agriculture, Fisheries and Food":

Credit 21.712F.01,440 for the loss coverage of the Combined Agricultural Insurance for the Insurance Compensation Consortium.

Ten. In Section 26, "Ministry of Health and Consumer Affairs":

The credits 26, Transfers between Subsectors, 11.421 "State contribution to the General Treasury of Social Security to finance the current operations of INHEALTH" and 11,721 " State contribution to the Treasury General of Social Security to finance the capital operations of INHEALTH ", in the amounts necessary to meet the budgetary settlements of previous years.

Once. In Section 32, "Territorial Authorities":

(a) The appropriations intended to finance the Autonomous Communities by participation in the revenue of the State, up to the amount resulting from the final liquidation of previous financial years, with the exception of those claims of the limitations laid down in Article 70.1 of Royal Decree No 1091/1988 of 23 September 1988 on the recast of the General Budget Law, as well as those which, where appropriate, are provided for in the 911A programme, "Transfers to the Autonomous Communities for the cost of services assumed", for the amount of a provisional or definitive assessment of the effective cost of the services transferred, where this difference does not appear as part of the appropriations of the department or body from which the powers proceed.

(b) Credit 32.912A.23.468 to the extent required by the final settlement of the participation of the Local Corporations in the income of the State corresponding to previous financial years.

(c) The credits in the 912C program, "Other contributions to the Local Corporations", for other legally established rights or to be established in favor of the Local Corporations, enabling, if necessary, the corresponding concepts.

d) Credit 32.911 D. 02.453, "Provisional cost of the autonomic police ", including final settlement of previous exercises.

e) Credit 32.111D.01.450, for financial compensation arising from the Special Tax on Tobacco Labors, including the liquidation of the previous year.

Twelve. In Section 34, "Financial Relations with the European Union":

The appropriations for the 921A programme, "Transfers to the general budget of the European Communities", may be extended both in terms of the commitments it has entered into or which the Spanish State may acquire with the Communities or they are derived from the financial provisions thereof, such as in the light of the actual collection of agricultural levies, customs duties on the part of the Community external tariff, and sugar and isoglucose levies.

Third. All the appropriations in this budget according to the commitments of exclusive financing or co-financing that may be contracted with the European Communities.

Fourth. In the Social Security budget, the appropriations necessary in the expenditure programmes of the INHEALTH to reflect the impact on them of the modifications of the appropriations, which appear in the state of transfers between sub-sectors of the General Budget of the State.

ANNEX III

Credit operations authorized to autonomous agencies, public entities, and state corporations

-Spanish Airports and Air Navigation

	Thousands of pesetas
Ministry of Economy and Hacienda:
-Official Credit Institute	450,000,000
(This limit will not affect cash operations that are designed and amortized within the year,
of Development:
27,500,000
8.741,000
8.741,000
8.741,000
The_table_table_izq"> (net long-term bank debt increase cifra.)
-National Railways Network Spaniards	25,000,000
(This figure will be understood as a net maximum increase in long-term indebtedness, between 1 January and 31 In December 1998, it will not affect cash operations which are designed and amortised in the year, nor will it be will compute the refinancing of short-and long-term contracted debt in the same way.)
Ministry of Agriculture, Fisheries and Power:
-Spanish Agricultural Guarantee Fund (FEGA)	15,000,000
Ministry of Environment:
-Northern Hydrographic Confederation	100,000
Ministry of the Presidency:
-Ente Public Radio Television Española	149.246,000

ANNEX IV

Economic modules for the distribution of public funds for the support of concerted centres

According to the provisions of Article 12 of this Law, the annual amounts and the breakdown of the economic modules per school unit in the concerted centers of the different levels and educational modalities are established with effects of 1 January and until 31 December 1998, as follows:

Pluridefficient

First Degree Professional Training

	Pesetas
Education and Education Primary:
staff, including social loads	3.690.201
Expenses	502.266
Other expenses (media)	752,526
annual amount		Special Education * (Required and free levels)
I. Primary/Primary Education:
staff, including social loads	3.690.201
Variable Expenses	502.266
Other Expenses (media)	802,695
annual amount	4.995.162
staff (logopedas, physiotherapists, educational technicians, psychologist-pedagogue, and social worker), as Deficiencies:
Psychics	2.674.258
Autistas or severe personality problems	Auditives
	2.488.294
3.088.326
II. Professional Training "Task Learning":
staff salaries, including social charges	7.380.403
Variable Expenses	659.014
Other Expenses (media)	1.143.544
Annual Total Amount	9.182.961
Staff (logopedas, physical therapists, educational technical helpers, psychologist-pedagogue and social worker), according to deficiencies:
Psychics	4.269.824
Autists or severe problems personality	3.819.086
Auditives	3.308.265
4.747.992
	Industrial and Agrarian branches:
staff salaries, including social charges	6.599.631
Expenses	891,156
Other Expenses (media)	1.072.073
Amount	8.562.860
	II. Service branches:
staff, including social loads	6.599.631
Expenses	891,156
Other Expenses (media)	937,699
Annual Amount	8.428.486
	I. Administrative Management:
course of the training cycle:
salaries, including social loads	5.514.791
expenses	891.156
Other Expenses (media)	2.305.200
annual amount	8.711.147
Second course of the training cycle:
staff, including social loads	784.365
Expenses
Other (media) expense	306,000
amount	1.090.365
	II. Trade:
course of the training cycle:
Salaries of teaching staff, including social loads	5,613,576
expenses	891.156
Other Expenses (media)	2.305.200
annual amount	8.809.932
Second training cycle course:
staff, including social loads	784.365
Expenses
Other (media) expense	306,000
amount	1.090.365
	III. Bodywork:
course of the training cycle:
Salaries of teaching staff, including social loads	4,817.325
expenses	891.156
Other Expenses (media)	1.568.760
Annual Amount	7.277.241
Second course of the training cycle:
staff, including social loads	5.477,746
Expenses	891.156
Other Expenses (media)	1.689.120
Amount	8.058.022
	IV. Vehicle electromechanical:
course of the training cycle:
staff, including social loads	4,936,691
expenses	891.156
Other Expenses (media)	1,948,200
annual amount	7.776.047
Second course of the training cycle:
staff, including social loads	5.432.468
Expenses	891,156
Other (media) expense	2.065,500
Annual Total Amount	8.389.124
V. Consumer Electronic Equipment:
course of the training cycle:
staff, including social loads	5.064.290
expenses	891.156
Other Expenses (media)	2.235.840
Annual Amount	8.191.286
Second course of the training cycle:
staff, including social loads	5.399.540
Expenses	891,156
Other (media) expense	2.353.140
Annual Total Amount	8.643,836
VI. Electrotechnical equipment and installations:
course of the training cycle:
staff, including social loads	4,936,691
Expenses variables	891,156
Other Expenses (media)	1,935,960
Annual Amount	7.763,807
Second course of the training cycle:
staff salaries, including social loads	5.494.210
Variable Expenses	891,156
Other Expenses (media)	2.056.320
Annual Amount	8.441,686
VII. Custom manufacturing and installation of carpentry and furniture:
course of the training cycle:
Teachers, including social loads	5.014.897
Variable Expenses	891.156
Other Expenses (media)	1.568.760
Annual Amount	7.474,813
Second course of the training cycle:
staff salaries, including social loads	5.399.540
Variable Expenses	891,156
Other Expenses (media)	1.689.120
Annual Amount	7.979.816
VIII. Dressmaking:
course of the training cycle:
Salaries of teaching staff, including social loads	5.593.007
expenses	891.156
Other Expenses (media)	1,948,200
annual amount	8.432.363
Second course of the training cycle:
staff, including social loads	784.365
Expenses
Other (media) expense	306,000
amount	1.090.365
	IX. Hairdresser:
course of the training cycle:
Salaries of teaching staff, including social loads	4.866.718
expenses	891.156
Other Expenses (media)	1.599.360
Annual Amount	7.357.234
Second course of the training cycle:
staff, including social loads	5.506.558
Expenses	891.156
Other (media) expense	1,719,720
Amount	8.117.434
X. Nursing Auxiliary Care:
course of the training cycle:
staff, including social loads	5.494.210
expenses	891.156
Other expenses (media)	1.262.760
annual amount	7.648.126
Second course of the training cycle:
staff, including social loads	784.365
Expenses	0
Other (media) expenses	306,000
Annual Total Amount	1.090.365
Grade Professional Training:
	Administrative and Delineation Branches:
staff, including social loads	6.091,966
Expenses	885.390
Other Expenses (media)	1,004,712
Amount annual total	7.982.068
II. Remaining Branches:
staff, including social loads	6.091,966
Expenses	885.390
Other Expenses (media)	1.148.044
Annual Amount	8.125.400
and Polivalent Baccalaureate Centers, and University Orientation Course (from old subsidiary Sections):
staff, including social loads	5.893.470
Variable Expenses	1.131.617
Other expenses (media)	1.079,773
annual amount	8.104,860
Secondary Education: First cycle:
staff, including social loads	4,428.241
Expenses	590.877
Other Expenses (media)	978.284
Annual Amount	5.997.402
Second cycle:
Salaries teaching, including social loads	5.893.470
expenses	1.131.617
Other (media) expense	1.079,773
Annual Amount	8.104,860

* The Autonomous Communities, in full exercise of educational competences, will be able to adapt the modules of Supplementary Personnel of Special Education, to the requirements deriving from the regulations applicable in each one of them. The amount of the "Other Expenses" module component for the concerted units in the Education, Primary, Compulsory Secondary Education, Vocational Training First and Second Degrees, Middle Grade Training Cycles The new Baccalaureate regulated in the LOGSE will be increased by 151,658 pesetas in the centers located in Ceuta and Melilla, and in 24,634 pesetas in the in the Balearic Islands, due to the higher cost incurred by the plus of residence or insularity, as the case may be, of the Administration and Services Personnel.

ANNEX V

Staff costs of the State Administration's competition universities

According to the provisions of Article 13 of this Law, the cost of teaching and non-teaching staff and hired teachers has the following detail, in thousands of pesetas, not including trienes, social security, nor the In order to finance the remuneration of the Community institutions, the Commission will be able to take the necessary steps to ensure that the Commission is able to take the necessary steps to ensure that the the linked places:

	Teaching staff	Non-teaching staff
	Official and hired	Official
UNED	4.653.010	1.474.489

(In addition, the summary tables of the General Budget of the State for 1998 are published)