Order HAP/981/2013, of 31 May, for which rules for the preparation of the General Budget of the State for 2014 are dictated, regulates, in Article 6, the structure of the General Budget of the State for 2014.

Article 6 (1.3) provides that the appropriations included in the expenditure statements of the budget shall be ordered according to their economic nature, in accordance with the classification by chapters, articles, concepts and subconcepts, which are detailed in the order itself.

Also, in paragraph 2.2 it is collected that the resources included in the income statements of the budget shall be ordered according to their economic nature, according to the classification by chapters, articles, concepts and subconcepts which are also detailed in the order.

Changes in the economic classification of expenditures and revenues in the State Budget for 2014, as well as some other previously made changes, make it necessary to approve a new budget. Resolution of the Directorate-General for Budgets setting out the codes defining the economic classification of revenue and expenditure and replacing that of 19 January 2009.

The main changes to the economic classification of expenditure relate to the allocation to Chapter 4 "Current Transfers" of pension expenditure to civil servants or families or families of civil or civil servants. Military that up to 2014 has been imputed to Chapter 1 "Personnel expenses".

In Chapter 6 "Real Investments" the new treatment to be applied in the leasing contracts, derived from the new General Plan of Public Accounting, approved by Order EHA/1037/2010, of 13 of April, which entered into force in the state public sector in the financial year 2011.

In Chapter 8 "Financial Assets" new headings have been collected for subscription of shares and contribution of funds to international agencies and programmes.

Regarding the economic classification of income, new taxes have been included as a result of the approval of Law 15/2012 of December 27, of fiscal measures for energy sustainability.

Items 57 "Commercial Operations Result" and 58 "Maniwork Fund Variation" have been removed.

The first as a result of the provisions of the final provision of the tenth fourth of Law 17/2012 of 27 December of the General Budget of the State for the year 2013, which states that from 1 January 2014, the The budget of the autonomous bodies referred to in the first transitional provision of Law 47/2003 of 26 November, General Budget, shall not be accompanied by the account of commercial transactions. For these purposes, these operations shall be integrated into the corresponding statements of expenditure and revenue of the General Budget of the State.

The second because of the modification introduced in the first transitional provision of Law 47/2003, of November 26, General Budget, by the final provision of the ninth of Law 39/2010, of December 22, General Budget of the State for the year 2011.

In Chapter 8, "Financial Assets" a new article has been collected to apply the returns on capital contributions.

The fourth final provision of the HAP/981/2013 Order of 31 May, for which the rules for the preparation of the General Budget of the State for 2014 are dictated, authorizes the Directorate-General for Budgets to issue the rules and make any changes to the structures in terms of programmes and economic structures, as well as the criteria for the allocation of expenditure and revenue.

Approved by the State General Budget for 2014, the approval of the revenue and expenditure allocation codes for the economic classification applicable to them is appropriate.

Therefore, in use of the authorization granted in paragraph (a) of the fourth final provision of Order HAP/981/2013, of 31 May, this Directorate General resolves that the economic classification of expenditure and revenue of the General budgets of the State and the codes that define it are set out in the terms set out in Annexes I to IV that are attached.

Madrid, January 20, 2014.-The Director General of Budgets, Jaime Iglesias Quintana.

ANNEX I

Economic Classification of Revenue

ECONOMIC CLASSIFICATION OF REVENUE BUDGET

1.1 DIRECT TAXES AND SOCIAL CONTRIBUTIONS

10. On income

100. Of the natural persons

00. Tax on the Income of Physical Persons

101. Of companies

00. Corporation Tax

102. Of non-residents

00. Non-resident income tax

11. On capital

119. Other taxes on capital

12. Social contributions

120. Contributions from special schemes of civil servants

00. Passive Rights Fees

01. Quotas of officials to mutual funds

02. Compulsory contribution from the State to the mutual benefits of civil servants

129. Other quotes

00. Unemployment share

01. Vocational training fee

02. Business quotas to the Salarial Guarantee Fund

13. On the production and storage of electricity and fuel

130. On the value of the production of electrical energy

131. On the production of spent nuclear fuel and waste resulting from nuclear power generation

132. On the storage of spent nuclear fuel and radioactive waste in centralised facilities

19. Other direct taxes

190. Other Direct Taxes

2. INDIRECT TAXES

21. On Value Added

210. Value added tax

00. VAT on imports

01. VAT on domestic transactions

22. On specific consumption

220. Excise duties

00. On alcohol and derived beverages

01. On beer

03. On tobacco work

04. On hydrocarbons

06. On intermediate products

99. Other

23. On external traffic

230. Customs duties and charges having equivalent effect established for the import or export of goods.

231. Levies and other agricultural levies

28. Other indirect taxes

280. Listing, production and storage of sugar and isoglucose

281. Tax on Insurance Prims

283. Tax on gambling activities

00. Of sports mutual bets

01. Of counter sports betting

02. Of other games

289. Other indirect taxes

3. FEES, PUBLIC PRICES AND OTHER INCOME

30. Fees

300. Rights to issue professional identity cards to foreign workers

301. Canon of Occupation and Use of Maritime-Land Public Domain

302. Fee for address and inspection of works

303. Fee for the exercise of judicial authority

304. D.N.I. and Passport Issue Rates

01. D.N.I.

02. Passports

305. Consular fees

306. Canon for use of inland waters for the production of electrical energy

307. Rates by radio domain reservation

308. Airport security charges

309. Other fees

00. Rate by cadastral accreditation

01. Rate of Play

02. Recognition, authorisations and competitions

03. Provision of services and performance of air navigation activities

04. Provision of services by the Merchant Marine Directorate-General

05. Telecom Rate

06. Cadastral Regularization Rate

07. External health control meat and products of animal origin from non-Community countries

08. Examination rights

11. Fee for the administrative management of the game. (D.T. 1. Act 13/2011)

99. Other

31. Public Prices

310. Tuition fees for courses and seminars

311. Tickets to museums, exhibitions, shows, etc.

319. Other public prices

32. Other income from service delivery

320. Commission for financial operations and insurance

322. From the Financial Administration

01. Administration and collection

02. Compensation for expenditure on the collection of traditional own resources of the European Union

99. Other

329. Other income from service delivery

33. Sale of goods

330. Sales of own publications

332. Sale of photocopies and other reprographic products

333. Selling medicines

334. Sale of agricultural products

335. Sale of waste material

336. Income from the Fund governed by Law 17/2003

339. Sale of other goods

38. Current operations reintegrate

380. Of closed exercises

381. From the current budget

39. Other income

391. Surcharges and fines

00. Executive period surcharges

01. Interest on late payment

02. Fines and penalties

03. Surcharge on autoliquidations

99. Other

392. Change differences

393. Differences between redemption and emission values

394. Refunds of sums paid to employees on behalf of undertakings (Guarantee Fund)

399. Miscellaneous revenue

00. Compensation for services provided by public servants

01. Eventual resources

02. Revenue from the self-contained bodies deleted

99. Other miscellaneous revenue

4. CURRENT TRANSFERS

40. From the State Administration

400. From the department to which it is attached

401. From other ministerial departments

41. From Autonomous Bodies

410. Of autonomous organisms

42. From Social Security

43. From State Agencies and other Public Bodies

430. From State Agencies

431. From other Public Bodies

44. From Companies, Business Public Entities, Foundations and Other Public Sector Entities

440. From state-owned commercial companies

441. From business public entities

442. From Public Foundations

449. From the rest of the public sector

45. From Autonomous Communities

450. Concerted Contributions

00. Cupo del País Vasco

01. De Navarra

459. Other current transfers

46. From Local Entities

460. From Town Councils

461. From Diputaciones y Cabildos Insulas

469. Other current transfers

47. From private companies

48. Of non-profit families and institutions

49. From the outside

490. From the European Social Fund

491. From the European Agricultural Guarantee Fund (EAGF)

492. Other transfers from the European Union.

493. Contributions from international cooperation agreements

499. Other current transfers

5. HERITAGE INCOME

50. Interest in securities and securities

500. Of the State

501. Of autonomous organisms

503. From state agencies

504. From companies, Corporate Public Entities, Foundations and other Public Sector entities

505. From Autonomous Communities

506. From Local Entities

507. From private companies

51. Interest on advances and loans granted

510. To the State

511. To autonomous bodies

512. For Social Security

513. From state agencies

514. To companies, Corporate Public Entities, Foundations and other Public Sector entities

01. I.C.O.

99. Other

515. To Autonomous Communities

516. To Local Entities

517. To private companies

518. To non-profit families and institutions

519. Outside

52. Interest on deposits

520. Interest on bank accounts

00. Interests of the judicial consignations

09. Interest of the Treasury account in the Banco de España

99. Other interest on bank accounts

529. Interest on other deposits

53. Dividends and shareholdings in profits

534. From Companies, Business Public Entities, Foundations and Other Public Sector Entities

03. Banco de España

04. Institute of Official Credit

06. Real Casa de la Moneda. National Currency and Timbre Factory

09. Spanish Airports and Air Navigation (AENA)

10. Sociedad Estatal de Participaciones Industriales (SEPI)

11. State society Lotteries and State Gambling (SELAE)

12. Other State Societies of the Heritage Group

99. Other shareholdings in profits

537. From private companies

54. Real estate income

540. Rental and real estate products

00. Rental of homes

10. Rental of premises

99. Other real estate products

541. Leases on rustic estates

549. Other income

55. Concessions and special advantage products

550. Of administrative concessions

551. Agricultural and forestry leverage

557. Auctions of greenhouse gas emission allowances

559. Other concessions and leverage

59. Other heritage income

591. Benefits by making financial investments

599. Other

6. DISPOSAL OF REAL INVESTMENTS

60. Of land

600. Sale of solar energy

601. Sale of rustic estates

61. Of the other real investments

619. Selling other real investments

68. Return on capital operations

680. Of closed exercises

681. From the current budget

7. CAPITAL TRANSFERS

70. From the State Administration

700. From the department to which it is attached

701. From other ministerial departments

71. Of autonomous organisms

710. Of autonomous organisms

72. From Social Security

720. From Social Security

73. From State Agencies and Other Public Bodies

730. From State Agencies and Other Public Bodies

74. Companies Corporate Public Entities, Foundations and other Public Sector entities

740. State commercial companies

741. Business public entities

749. From the Rest of Public Sector Entities

75. From Autonomous Communities

76. From Local Entities

760. From Town Councils

761. From Diputaciones y Cabildos Insulas

769. Other capital transfers

77. From private companies

78. Of non-profit families and institutions

79. From the outside

790. European Regional Development Fund

791. Cohesion Fund

792. European Fisheries Fund and other agricultural and fisheries resources

793. European Agricultural Fund for Rural Development (EAFRD)

795. Other transfers from the European Union

799. Other transfers

8. FINANCIAL Assets

80. Disposal of public sector debt

800. Disposal of short-term public sector debt

801. Disposal of long-term public sector debt

81. Disposal of bonds and bonds from outside the Public Sector

810. Disposal of bonds and bonds from outside the Public Sector in the short term

811. Disposal of bonds and bonds from outside the Public Sector in the long term

82. Reintegrating of loans granted to the Public Sector

820. Loans granted to the public sector in the short term

821. Loans granted to the Public Sector in the long term

83. Reintegrating of loans granted outside the Public Sector

830. Reintegrating of loans granted outside the Public Sector in the short term

831. Reintegrating of loans granted outside the Public Sector in the long term

84. Return of deposits and bonds

840. Return of deposits

841. Return of sureties

85. Disposal of shares/units and return of contributions from the Public Sector

850. Disposal of shares and units of the public sector

851. Return of contributions from International Financial Institutions

852. Other enajenations or returns

86. Disposal of shares and units from outside the Public Sector

860. From national companies or the European Union

861. From other companies

87. Treasury Remainer

870. Treasury Remainer

88. Return of heritage contributions

880. Return of heritage contributions

9. FINANCIAL LIABILITIES

90. Issuance of public debt in national currency

900. Issuance of public debt in short-term national currency

901. Issuance of public debt in long-term national currency

91. Loans received in national currency

910. Short-term received loans from Public Sector entities

911. Long-term received loans from Public Sector entities

912. Short-term received loans from outside the Public Sector

913. Long-term received loans from outside the Public Sector

92. Issuance of public debt in foreign currency

920. Issuance of public debt in short-term foreign currency

921. Issuance of public debt in long-term foreign currency

93. Loans received in foreign currency

930. Loans received in foreign currency in the short term

931. Loans received in long-term foreign currency

94. Deposits and sureties received

940. Deposits received

941. Bonds received

95. Currency minting benefit

950. Currency minting benefit

ANNEX II

Economic classification of expenditure

In those assumptions that development is anticipated by sectors of a concept, they will be identified by the following digits.

0. State Administration

1. Autonomous Bodies

2. Social Security

3. State agencies and other Public Bodies

4. Companies, public entities, foundations and other public sector entities

5. Autonomous Communities

6. Local Corporations

7. Private companies

8. Families and non-profit institutions

9. Exterior

Economic classification of the expense budget

1. PERSONNEL COSTS

10. Senior posts

100. Basic remuneration and other remuneration

00. Basic remuneration

01. Additional remuneration

107. Contributions to pension schemes

11. Eventual staff

110. Basic remuneration and other remuneration

00. Basic remuneration

01. Additional remuneration

02. Other remuneration

117. Contributions to pension schemes

12. Officials

120. Basic remuneration

00. Salaries of group A1 and group A

01. Salaries of group A2 and group B

02. Group C1 and Group C salaries

03. Group C2 and group D salaries

04. Personal wages of professional groups and group E

05. Trienes

06. Extraordinary pagas

07. Other basic remuneration

10. Permanent professional marinery and troop salaries

11. Salaries of non-permanent professional mariners and troops

12. Extraordinary pagas of troops and professional marinery

121. Additional remuneration

00. Target Add-on

01. Specific add-on

02. Compensation for residence

03. Other add-ons

09. Complement of professional marinery and troop destination

10. Specific complement of professional mariners and troops

11. Add-on and years of service.

12. Voluntary reserve compensation.

122. Remuneration in kind

00. House housing

01. Dressing room

02. Bonuses

09. Other

123. Compensation received by destination abroad

00. Compensation for destination abroad

01. Compensation for education

124. Remuneration of officials in practice

00. Salaries of group A1 and group A

01. Salaries of group A2 and group B

02. Group C1 and Group C salaries

03. Group C2 and group D salaries

04. Personal wages of professional groups and group E

05. Trienes

06. Extraordinary pagas

07. Additional remuneration

127. Contributions to pension schemes

13. Labour

130. Fixed employment

00. Basic remuneration

01 Other Remuneration

131. Eventual work

132. Remuneration in kind

00. House housing

01. Dressing room

02. Bonuses

09. Other

137. Contributions to pension schemes

14. Other staff

143. Other staff

147. Contributions to pension schemes

15. Performance incentives

150. Productivity

151. Rewards

153. Special dedication complement.

16. Contributions, benefits and social expenditure by the employer

160. Social contributions

00. Social Security

01. MUFACE

02. ISFAS

03. MUGEJU

09. Other

162. Social expenditure of staff

00. Training and further training of staff

01. Economates and canteens

02. Transport of personnel

04. Social Action

05. Insurance

09. Other

2. CURRENT EXPENDITURE ON GOODS AND SERVICES

20. Leases and royalties

200. Land and natural property leases

202. Building leases and other constructions

203. Leases of machinery, installations and tools

204. Transport Media Leases

205. Furniture and equipment leases

206. Equipment leases for information processes

208. Leases of other tangible assets

209. Fees

21. Repair, maintenance and maintenance

210. Infrastructure and natural assets

212. Buildings and other buildings

213. Machinery, installations and tools

214. Transport elements

215. Furniture and goods

216. Teams for information processes

218. Goods placed on the outside

219. Other tangible fixed assets

22. Material, supplies and other

220. Office Material

00. Ordinary non-inventorable

01. Press, magazines, books and other publications

02. Non-inventorable computing material

15. Office material on the outside

221. Supplies

00. Electrical energy

01. Water

02. Gas

03. Fuel

04. Dressing room

05. Power

06. Pharmaceutical products and medical equipment

07. Military and police supplies

08. Supplies of sports, didactic and cultural material

09. Labors Nacional Moneda y Timbre

11. Supplies of machinery parts, tools and transport elements

12. Supplies of electronic, electrical and communications equipment

15. Supplies on the outside

99. Other supplies

222. Communications

00. Telecommunications Services

01. Postcards and Messaging

15. Communications on the outside

99. Other

223. Transport

224. Insurance premiums

225. Tributes

00. State

01. Autonomics

02. Local

15. Tributes on the outside

226. Miscellaneous expenses

01. Protocolary and representative attentions

02. Advertising and propaganda

03. Legal, contentious

06. Meetings, conferences and courses

07. Selective oppositions and tests

08. Reserved expenses

09. Cultural and sporting activities

15. Miscellaneous expenses abroad

99. Other

227. Work done by other companies and professionals

00. Cleaning and grooming

01. Security

02. Assessments and expertise

04. Custody, warehousing and storage

05. Electoral processes and popular consultations

06. Studies and technical work

15. Work done by other companies and professionals abroad

99. Other

23. Compensation for service reason

230. Diets

231. Locomotion

232. Move

233. Other allowances

24. Expense of publications

240. Editing and Distribution Expenses

25. Healthcare concerts

250. With Social Security

251. With free insurance entities

259. Other health care concerts

27. Purchases, supplies, and other activity-related expenses

3. FINANCIAL EXPENSES

30. Public debt in national currency

300. Interest

301. Emission, modification, and cancellation expenses

303. Implicit returns

309. Other financial expenses

31. Of loans in national currency

310. Interest

311. Emission, modification, and cancellation expenses

313. Implicit returns

319. Other financial expenses

32. Of public debt in foreign currency

320. Interest

321. Emission, modification, and cancellation expenses

322. Change differences

323. Implicit returns

329. Other financial expenses

33. Foreign currency loans

330. Interest

331. Emission, modification, and cancellation expenses

332. Change differences

333. Implicit returns

339. Other financial expenses

34. Of deposits and bonds

340. Interest on deposits

341. Interest on bonds

35. Interest on late payment and other financial expenses

352. Interest on late payment

359. Other financial expenses

4. CURRENT TRANSFERS

40. To the State Administration

41. To autonomous bodies

42. For Social Security

43. To State Agencies and Other Public Bodies

44. To Companies, Business Public Entities, Foundations and Other Public Sector Entes

45. To Autonomous Communities

46. To Local Entities

47. To private companies

48. To non-profit families and institutions

49. Outside

5. CONTINGENCY FUND AND OTHER CONTINGENCIES

50. Allocation to the Budget Execution Contingency Fund

500. Budgetary Execution Contingency Fund. Article 50 of Law 47/2003 of 26 November, General Budget.

6. ACTUAL INVESTMENTS

60. New investment in infrastructure and goods for general use

600. Investments in land

601. Other

61. Replacement investment in infrastructure and goods for general use

610. Investments in land

611. Other

62. New investment associated with the operational operation of services

620. New investment associated with the operational operation of services

63. Replacement investment associated with the operational operation of services

630. Replacement investment associated with the operational operation of services

64. Expenditure on investments of intangible nature

640. Expenditure on intangible investments

65. Military investments in infrastructure and other goods

650. Military investments in infrastructure and other goods

66. Military investments associated with the operation of services

660. Military investments associated with the operational operation of services

67. Military expenditure of intangible investments

670. Military expenditure on intangible investments

7. CAPITAL TRANSFERS

70. To the State Administration

71. To Autonomous Bodies

72. For Social Security

73. To State Agencies and other Public Bodies

74. To Companies, Business Public Entities, Foundations and Other Public Sector Entes

75. To Autonomous Communities

76. To Local Entities

77. To private companies

78. To non-profit families and institutions

79. Outside

8. FINANCIAL Assets

80. Acquisition of Public Sector Debt

800. Acquisition of Short-Term Public Sector Debt

801. Acquisition of long-term public sector debt

81. Acquisition of bonds and bonds outside the Public Sector

810. Acquisition of bonds and bonds outside the Public Sector in the short term

811. Acquisition of bonds and bonds outside the Public Sector in the long term

82. Granting of loans to the Public Sector

820. Short-term loans

821. Long-term loans

83. Granting of loans outside the Public Sector

830. Short-term loans

831. Long-term loans

84. Constitution of deposits and bonds

840. Deposits

00. In the short term

01. Long term

841. Sureties

00. In the short term

01. Long term

85. Acquisition of shares and shareholdings in the Public Sector

850. Acquisition of shares and shareholdings in the Public Sector

86. Acquisition of shares and units outside the Public Sector

860. From national companies or the European Union

861. From other companies

87. Heritage contributions

870. Heritage contributions

89. Subscription of shares and contributions to International Financial Institutions

890. Subscription of shares and contributions to International Financial Institutions

9. FINANCIAL LIABILITIES

90. Amortization of public debt in national currency

900. Amortization of public debt in the short term national currency

901. Amortization of public debt in long-term national currency

91. Amortization of loans in national currency

910. Amortization of short-term loans from Public Sector entities

911. Amortization of long-term loans from Public Sector entities

912. Amortization of short-term loans from outside the Public Sector

913. Amortization of long-term loans from outside the Public Sector

92. Amortization of public debt in foreign currency

920. Amortization of public debt in foreign currency in the short term

921. Amortization of public debt in long-term foreign currency

93. Amortization of foreign currency loans

930. Amortization of short-term foreign currency loans

931. Amortization of long-term foreign currency loans

94. Return of deposits and bonds

940. Return of deposits

941. Bail back

ANNEX III

Economic classification code of the income of the State Budget, Autonomous Bodies, State Agencies and other public bodies

This Code develops the structure of the economic classification in chapters, articles, concepts and sub-concepts of public revenues applicable to the State, autonomous agencies, state agencies and other agencies public, whose budgetary structure is similar to that of the subjects mentioned above.

The revenue applicable to each level of unbundling is those described at the appropriate place, taking into account that the administrative services may in turn apply the revenue not collected in this structure. (a) standardized or requiring a higher level of unbundling in other applications, as appropriate for the best management and proper administration and accounting of resources.

A) CURRENT OPERATIONS

The revenue budget classifies revenue from current operations into chapters 1 to 5.

CHAPTER 1

Direct taxes and social contributions

This chapter will be included:

-All types of resources required without consideration, the taxable fact of which is constituted by business, acts or acts of a legal or economic nature, which reveal the contributory capacity of the taxable person, as the consequence of the possession of a property or the acquisition of income.

-Mandatory contributions from employers and workers to social security systems.

-Tax on the value of electricity production, tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power and the tax on electricity the storage of spent nuclear fuel and radioactive waste in accordance with the provisions of Law 15/2012 of 27 December 2012 on tax measures for energy sustainability.

Article 10. On rent.

Income tax income is included, as well as income taxes that fall on the property gains that the individuals obtain both by way of income and by way of capital or capital gains.

Concept 100. Of the natural persons.

Collects the income derived from taxes that tax the income of the taxpayer person, understanding within the concept of income the returns of labor, capital and economic activities, the property gains and losses and the income taxes established by Law.

• Subconcept 00. Tax on the Income of Physical Persons.

Collects income from the Income Tax on Physical Persons.

Among others, you understand the income derived from:

-Retentions for work and activity returns.

-Return on capital performance.

-Retentions for urban real estate leases.

-Retentions for investment fund reimbursements.

-Activity payment fractionation.

-Net differential of annual declarations.

-Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

-Inspection Acts.

-Other liquidations practiced by the Administration.

Concept 101. From companies.

Collects the income derived from taxes that tax the collection of income, regardless of its source and provided that the taxable person is a legal person or entity that still lacks legal personality, this subject to corporate taxation.

• Subconcept 00. Corporation Tax.

Collects the income derived from the Company Tax.

Understands, among others, income derived from:

-Retentions for capital returns.

-Retentions for urban real estate leases.

-Retentions for investment fund reimbursements.

-Net differential of individual and consolidated annual statements.

-Sanctions, interest on late payment and surcharges associated with the principle of the tax liability in cases where they are derived.

-Inspection Acts.

-Other liquidations practiced by the Administration.

Concept 102. Of non-residents.

Collects the income derived from taxes that tax the income obtained in Spanish territory by the natural persons and non-resident entities therein.

• Subconcept 00. Income tax of non-residents.

Collects income from non-resident Income Tax.

Comprises, among others, derivatives of:

-Return on capital, net of returns on interest on public debt paid to non-residents.

-Retentions for urban real estate leases.

-Retentions for investment fund reimbursements.

-Retentions and payments to account made by non-residents about:

-Rentas of economic activities obtained by permanent establishment located in Spanish territory.

-Rentas of economic activities obtained without mediation of permanent establishment and carried out in Spanish territory.

-Res of work provided by non-residents in Spanish territory.

-Res and rents imputed from real estate owned by non-residents and located in Spanish territory.

-Property gains obtained by non-residents.

-Net differential of the annual non-resident declaration.

Article 11. On capital.

Collects income from taxes that tax the wealth of individuals and acquisitions for a profit.

Concept 119. Other taxes on capital.

Article 12. Social contributions.

Collects income from mandatory employer and worker contributions to social forecasting systems.

Concept 120. Contributions from special schemes of civil servants

This concept will be attributed to the income that is produced by the mandatory contributions that officials and the State make to the social welfare systems of the officials.

• Subconcept 00. Pasos de Derechos Pasivos.

Revenue derived from contributions of civil servants in respect of benefits for Passive Rights.

• Subconcept 01. Contributions from officials to Mutual Societies.

Income derived from contributions made by officials to Mutualities.

• Subconcept 02. Compulsory contribution from the State to the mutual benefits of civil servants.

Collects the income from the compulsory contribution of the State to the mutual funds of officials in respect of employer fees.

Concept 129. Other quotes.

This concept will be attributed to the income generated by the compulsory contributions of employers and employees to finance other social benefits.

• Subconcept 00. Unemployment share.

Income derived from contributions by unemployment contingency.

• Subconcept 01. Professional training fee.

Income from contributions for vocational training.

• Subconcept 02. Business quotas to the Wage Guarantee Fund.

Income from employer contributions to the Wage Guarantee Fund.

Article 13. On the production and storage of electricity and fuel.

Collects the income derived from taxes that tax the production of production activities and incorporation into the electric power system, as well as those from taxation on the production of electricity. spent nuclear fuel and radioactive waste resulting from the generation of nuclear power and on the storage of spent nuclear fuel and radioactive waste in centralised facilities.

Concept 130. On the value of the production of electrical energy.

This tax taxes the realization of production activities and incorporation into the electric power system.

Concept 131. On the production of spent nuclear fuel and waste resulting from the generation of nuclear power.

Revenue from the tax on the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power.

Concept 132. On the storage of spent nuclear fuel and radioactive waste in centralised facilities.

Revenue from taxation on the storage of spent nuclear fuel and radioactive waste in centralised facilities.

Article 19. Other direct taxes.

The income derived from the other direct taxes of the State will be included in this article.

Concept 190. Other direct taxes.

CHAPTER 2

Indirect Taxes

All types of resources required without consideration, the taxable fact of which is constituted by business, acts or acts of a legal or economic nature, which reveal the capacity of the person concerned, shall be included in this chapter. the taxpayer's contribution, as a result of the movement of the goods or the expenditure of the income.

This chapter will include tax revenues that tax gambling operations, as well as random combinations for advertising or promotional purposes, even if they are not strictly gambling.

Article 21. On Value Added.

Revenue derived from the mode of taxation on the sales volume that falls on the transactions and is configured as multiple tax that taxes the value added at each stage of the production and distribution process.

Concept 210. Value Added Tax.

This concept will include the income that is produced by the Value Added Tax, regulated in Law 37/1992, of December 28; Royal Decree 1624/1992, of December 29, and in its implementing rules. This tax is levied on the supply of goods and services by employers and professionals, intra-Community acquisitions of goods and imports of goods.

• Subconcept 00. VAT on imports.

Revenue of this nature derived from imports of goods, as well as from operations assimilated to the import.

• Subconcept 01. VAT on internal transactions.

Revenue of this nature derived from domestic transactions and intra-Community acquisitions of goods.

Understands, among others, the revenue and returns made by:

-Quarterly statement by general regime.

-Quarterly declaration by simplified regime.

-Monthly statement for large companies.

-Monthly statement for exporters and other economic operators.

-Inspection Acts.

-Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

-Other liquidations practiced by the Administration.

Article 22. On specific consumption.

Revenue from taxes on the consumption of certain goods is collected.

Concept 220. Excise duties.

These include income from taxes which fall on certain specific consumption and which, in the single stage, tax the manufacture, import and, where appropriate, introduction, in the internal territorial area, of certain goods, in accordance with the rules of Law 38/1992, of 28 December, of Excise.

Also included are revenue derived from:

-Inspection Acts.

-Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

• Subconcept 00. On alcohol and derived beverages.

Revenue from the collection of the Alcohol and Derived Beverages Tax.

• Subconcept 01. About beer.

Revenue from the production and import of the beer.

• Subconcept 03. On tobacco work.

Revenue from the manufacturing and import of tobacco products.

• Subconcept 04. On hydrocarbons.

Revenue from the collection of the Hydrocarbons Tax that taxes the manufacture and import of such products.

• Subconcept 06. On intermediate products.

Revenue derived from the production and import of finished alcoholic products, without differences in terms of their alcoholic content, or the proportion containing alcohol obtained by distillation or fermentation.

• Subconcept 99. Others.

Article 23. On foreign traffic.

Income from taxes levied on the occasion of the external trade of goods, either by taxing the circulation of goods through the fiscal frontiers, or by equating foreign nationals to nationals in the indirect internal taxation that they support.

Concept 230. Customs duties and charges having equivalent effect established for the import or export of goods.

This heading collects the revenue derived from:

-The application of import and export duties or charges having equivalent effect contained in the Common Customs Tariff other than those referred to in concept 231 " Regulatory measures and other charges agricultural ".

-Inspection Acts.

-Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Concept 231. Levies and other agricultural levies.

This heading collects the revenue derived from:

-Rights due for the import or export of agricultural products covered by the Union's agricultural policy or in the framework of the specific arrangements applicable to certain goods resulting from the processing of agricultural products. The fees for sugar production, the amounts for surplus sugar, the additional duties on sugar (DZ) or the flour (DF), the agricultural components (EA) and any other additional duties shall be included, inter alia. it could be enforceable under the Union's agricultural policy.

-Inspection Acts.

-Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Article 28. Other indirect taxes.

Collect the rest of the revenue derived from the indirect tax collection in effect and not included in the previous articles.

Concept 280. Quote, sugar production and storage and isoglucose.

Collect the following revenue:

-Those corresponding to the legally established resources on the production and storage of sugar and isoglucose.

-Inspection Acts.

-Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Concept 281. Tax on Insurance Primas.

Collect the following revenue:

-The tax on the performance of insurance and capitalization operations based on actuarial technique, as referred to in Article 3 of the recast of Law 30/1995, of 8 November, of Management and Supervision of Private Insurance, approved by Royal Decree-Law 6/2004 of 29 October.

-Inspection Acts.

-Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

Concept 283. Tax on gambling activities.

Collects the revenue provided for in Law 13/2011, of 27 May, of regulation of the game, for the taxation that taxes the authorization, celebration or organization of the games, raffles, contests, bets and the combinations random for advertising or promotional purposes, state-wide.

• Subconcept 00. Sports mutual bets.

• Subconcept 01. For counter sports betting.

• Subconcept 02. From other games.

Concept 289. Other indirect taxes.

They will apply to this concept:

-Collection corresponding to indirect taxes not included in the above concepts.

-Inspection Acts.

-Sanctions, interest on late payment and surcharges associated with the principal of the tax liability in cases where they are originating.

CHAPTER 3

Rates, Public Prices, and Other Income

-Income arising from the private use or special use of the public domain, in the provision of services or in the performance of activities under public law which relate, affect or benefit from (a) the duty to be paid if the services or activities are not on a voluntary basis for tax purposes and are not provided by the private sector in accordance with Law 8/1989 of 13 April of Public Fees and Prices; amended by the final provision of Law 58/2003 of 17 December 2003, General Tax.

-Payment of financial benefits obtained by the provision of services or the carrying out of activities carried out under public law when, in addition to such services or activities by the private sector, they are voluntary application by the managed ones.

-Income derived from the provision of services that do not have the consideration of public prices; those from the sale of goods, the reintegrating of current operations; differences of change produced when the debt is written off issued in foreign currency; differences between redemption and issuance values, and others.

Article 30. Fees.

Revenue of the fees required by the State and other public entities, such as consideration of the services and activities carried out by them or by the private use or special use of the public domain in the The terms of the terms laid down in Law 8/1989 of 13 April, as amended by Law 25/1998 of 13 July, and Law 58/2003 of 17 December, General Tax.

Concept 300. Rights to issue professional identity cards to foreign workers.

Concept 301. Canon of occupation and use of the public maritime-terrestrial domain.

Concept 302. Fees for management and inspection of works.

Concept 303. Fee for the exercise of judicial authority.

Concept 304. D.N.I. expedition and Passport rates.

• Subconcept 01. D.N.I.

• Subconcept 02. Passports.

Concept 305. Consular fees.

Concept 306. Canon for use of inland waters for the production of electrical energy.

Concept 307. Fees for radio domain reservation.

Concept 308. Airport security charges.

Concept 309. Other fees.

• Subconcept 00. Rate by cadastral accreditation.

• Subconcept 01. Rate of Play.

• Subconcept 02. Acknowledgements, authorisations and competitions.

• Subconcept 03. Provision of services and performance of air navigation activities.

• Subconcept 04. Provision of services by the General Directorate of Merchant Marine.

• Subconcept 05. Telecom Rate.

• Subconcept 06. Cadastral Regularization Rate

• Subconcept 07. External health control meat and products of animal origin from non-Community countries.

• Subconcept 08. Rights of examination.

• Subconcept 11. Fee for the administrative management of the game (D.T. 1. Act 13/2011)

• Subconcept 99. Other.

Article 31. Public Prices.

Pecuniary benefits which are subject to the provision of services or the performance of activities under public law for the purposes of public price.

Concept 310. Tuition fees for courses and seminars.

Collects income from public prices satisfied by tuition for attendance at courses and seminars.

Concept 311. Tickets to museums, exhibitions, shows, etc.

Collects the revenue from public prices of this nature managed by the subjects to which these codes apply to them

Concept 319. Other public prices.

Collects revenue from public prices not included in the above concepts.

Article 32. Other income from service delivery.

Revenue obtained as consideration for services provided by public servants, who do not have the consideration of public prices.

Concept 320. Commissions for financial operations and insurance.

Revenue received for the granting of guarantees and guarantees in financial operations.

Concept 322. From the Financial Administration.

• Subconcept 01. Administration and collection.

Revenue to be obtained by the administration and collection and by the management of resources of other Public Sector entities.

• Subconcept 02. Compensation for expenditure on the collection of traditional own resources of the European Union.

Revenue to compensate for the costs incurred in obtaining the traditional own resources of the European Union.

• Subconcept 99. Others.

Revenue of this nature not included in the preceding sections.

Concept 329. Other income from service delivery.

Collects service delivery revenue not included in the above concepts.

The fees that the State's lawyers perceive under agreements for legal assistance to entities governed by public law and other public administrations are included.

Article 33. Sale of goods.

Revenue derived from transactions, with the departure or delivery of goods that are the object of the activity of the public agents, by means of prices.

Concept 330. Sales of own publications.

Revenue from the sale of brochures, books, magazines, advertisements, etc.

Concept 332. Sale of photocopies and other reprographic products.

Revenue derived from the price paid for the reprografia works performed for third parties (photocopies, binding, reproduction, etc.).

Concept 333. Sale of medicines.

Revenue derived from the sale of medicinal products duly registered in accordance with the legal regulations in force at any time, supplied by a supplier and intended for application to patients without any transformation of the product.

Concept 334. Sale of agricultural products.

Revenue from the sale of all types of agricultural products by agents in the exercise of their authority.

Concept 335. Sale of waste material.

Revenue from the sale of disposable material.

Concept 336. Income from the Fund governed by Law 17/2003.

Revenue from assets seized by drug trafficking and other related crimes.

Concept 339. Sale of other goods.

Revenue from the sale of other goods not included in the above concepts. Included in this concept are revenues from the sale of abandoned genera at customs.

Article 38. Current operations reintegrations.

Revenue from payments previously made by current operations.

Concept 380. Of closed exercises.

Collects the revenue from pre-payments made up of the appropriations in Chapters 1 to 4 of the budget, corresponding to previous financial years.

Concept 381. From the current budget.

Collects the revenue from payments made previously made by the State from the appropriations in Chapters 1 to 4 of the current budget.

The revenue from the current budget, from the other subject to which these codes apply, will be charged to the expenditure budget itself under which the respective obligations have been recognised, with a view to the amount of these, as well as that of the corresponding payments, as determined by the Single Additional Provision of Order EHA/2045/2011 of 14 July 2011, approving the Accounting Instruction for the Institutional Administration of the Status.

Article 39. Other income.

Collects the revenue that has not been included in the previous items.

Concept 391. Surcharges and fines.

• Subconcept 00. Executive period surcharges.

Revenue derived from the surcharges of the executive period, in the case of non-payment of the tax debts on a voluntary basis (art. 28 Tax General Law).

• Subconcept 01. Interest on late payment.

Income from interest on late payment for the time between the maturity of the period of the voluntary period and the payment of the cash collection.

• Subconcept 02. Fines and penalties.

Revenue derived from penalties imposed for voluntary and anti-legal actions or omissions that are classified in the legislation in force. Included in this sub-concept are the revenue from fines imposed at customs.

• Subconcept 03. Surcharge on autoliquidations.

Surcharge on autoliquidations, pursuant to Article 27 of the General Tax Law.

• Subconcept 99. Others.

Surcharges and fines, not included in the sub-concepts above.

Concept 392. Differences of change.

Benefits produced by modification of the exchange rate at the time of the amortization of the debt issued, contracted or assumed in foreign currency.

Concept 393. Differences between redemption and emission values.

State revenue produced by this cause in the subscription and disbursement of State Debt.

Concept 394. Refunds of amounts paid to the employees on behalf of the companies (Guarantee Fund).

Concept 399. Miscellaneous revenue.

• Subconcept 00. Compensation of services provided by public servants.

Collects the income that certain entities and public law corporations make to compensate for the remuneration of public servants who provide their services.

Amounts that public officials perceive in terms of fees for their actions as syndicates or interventors in concourse processes.

Amounts that public officials perceive as fees for their performance as experts in court cases.

• Subconcept 01. Eventual resources.

Collects budget revenue not applicable to other specific Budget concepts.

• Subconcept 02. Revenue from the self-contained bodies deleted.

Collects the income that has its origin in the deleted organisms, whose competencies and assets have been assumed by the State Administration.

• Subconcept 99. Other miscellaneous revenue.

Collects revenue not applicable to previous subconcepts.

The revenue from the reimbursement of the costs of publication in the "BOE" of the notices of competitions and auctions shall be attributed to each other.

Fees that are perceived by the State's attorneys for those processes in which the other party is ordered to pay the expenses of the trial.

Also included are exchange differences as a result of foreign currency payments, not arising from borrowing operations.

CHAPTER 4

Current Transfers

Resources, conditioned or not, received by the State, autonomous agencies, state agencies and other public bodies without direct consideration by the agents receiving them and intended to finance operations streams.

Article 40. From the State Administration.

Transfers that agents provide to receive from the State to finance their current operations.

Concept 400. From the department to which it is attached.

Current transfers that agents preview to receive from the department to which they are attached.

Concept 401. From other ministerial departments.

Current transfers that agents provide for other ministerial departments.

Article 41. Of autonomous organisms.

Current transfers that the different agents foresee to receive from the autonomous agencies.

Concept 410. Of autonomous organisms.

Current transfers from stand-alone organisms.

Article 42. From Social Security.

Current transfers that the various agents expect to receive from any of the entities that make up the Social Security system.

Article 43. From state agencies and other public bodies.

Current transfer that the various agents foresee to receive from state agencies or other public agencies.

Concept 430. From state agencies.

Concept 431. From other public bodies.

Article 44. Companies, public entities, foundations and other public sector entities.

Current transfers of commercial companies, public entities, foundations and other public sector entities.

Concept 440. From state mercantile societies.

Current transfers from state commercial companies.

Concept 441. From business public entities.

Current transfers from business entities.

Concept 442. From public foundations.

Concept 449. From the rest of the public sector.

Article 45. From Autonomous Communities.

Current transfers to receive from stand-alone communities.

Concept 450. Concerted contributions.

Current transfers derived from established concerts with Autonomous Communities.

• Subconcept 00. Cupo del País Vasco.

Contribution from the Basque Country to the State as a contribution to all the burdens not assumed by the Autonomous Community of the Basque Country.

• Subconcept 01. De Navarra.

The contribution of Navarre to the general burdens of the State.

Concept 459. Other current transfers.

Current transfers not included in previous concepts.

Article 46. From local entities.

Current transfers to be collected from local entities.

Concept 460. From town halls.

Current transfers from town halls.

Concept 461. Of island deputies and lobbyists.

Current transfers from island deputies and lobbyists.

Concept 469. Other current transfers.

Current transfers of this nature not included in the concepts above.

Article 47. From private companies.

Current transfers received from privately owned enterprises.

Article 48. From families and non-profit institutions.

Current transfers received from non-profit institutions and families.

Article 49. From outside.

Resources without direct counterpart, of supranational entities, and of agents located outside the national territory or, with extraterritoriality status.

Concept 490. From the European Social Fund.

Concept 491. From the European Agricultural Guarantee Fund (EAGF).

Concept 492. Other transfers from the European Union.

Concept 493. Contributions from international cooperation agreements.

Concept 499. Other current transfers.

Foreign current transfers not included in previous concepts.

CHAPTER 5

Heritage Revenue

Collects income from property or property income of the State, autonomous agencies, state agencies and other public bodies, as well as the derivatives of activities carried out under the rule of law private.

Article 50. Interest in securities and securities.

Comprises interest income derived from financial investments in securities and securities.

Concept 500. From the State.

Comprises the interest income of securities issued by the State.

Concept 501. Of autonomous organisms.

Comprises the interest income of securities and securities issued by autonomous bodies.

Concept 503. From state agencies.

Comprises interest income on securities and securities issued by state agencies.

Concept 504. Companies, public entities, foundations and other public sector entities.

Comprises the interest income of securities and securities issued by commercial corporations, business entities, foundations, and other state public sector entities.

Concept 505. From Autonomous Communities.

Comprises the interest income of securities and securities issued by Autonomous Communities.

Concept 506. From local entities.

Comprises the interest income of securities and securities issued by local entities.

Concept 507. From private companies.

Comprises the interest income of securities and securities issued by private companies.

Article 51. Interest on advances and loans granted.

Non-documented debt interest in securities securities, loans of all types, advances, credit policies, etc.

Concept 510. To the State.

Interest to be charged for advances and loans granted to the State.

Concept 511. To autonomous bodies.

Interest to be charged for advances and loans granted to autonomous bodies.

Concept 512. To Social Security.

Interest to be charged for advances and loans granted to Social Security.

Concept 513. To state agencies.

Interest to be charged for advances and loans granted to state agencies.

Concept 514. To companies, public entities, foundations and other public sector entities

Interest to be charged for advances and loans granted to commercial companies, public entities, foundations, and other public sector entities.

• Subconcept 01. I.C.O.

Revenue of this nature from the Official Credit Institute.

• Subconcept 99. Others.

Revenue of this nature from other companies, business entities, foundations and other public sector entities.

Concept 515. To Autonomous Communities.

Interest to be charged for advances and loans granted to autonomous communities.

Concept 516. To local entities.

Interest to be charged for advances and loans granted to local entities.

Concept 517. To private companies.

Interest to be charged for advances and loans granted to private companies.

Concept 518. To non-profit families and institutions.

Interest to be charged for advances and loans granted to families and non-profit institutions.

Concept 519. Outside.

Interest to be charged for advances and loans granted abroad.

Article 52. Interest on deposits.

Interests that accrual the deposits made by the various agents.

Concept 520. Interest on bank accounts.

Interest to be collected from deposits in bank accounts.

• Subconcept 00. Interests of the judicial consignations.

• Subconcept 09. -Interest of the Treasury account in the Banco de España.

• Subconcept 99. Other bank account interests.

Current account interests and other deposits in banks and financial institutions.

Concept 529. Interest on other deposits.

Interest to be collected from other deposits other than the previous ones.

Article 53. Dividends and shareholdings in profits.

Resources from dividends and holdings in profits derived from financial investments or legally established rights.

Concept 534. Companies, public entities, foundations and other public sector entities.

Includes dividends and stakes in profits from investments by commercial companies, public entities, foundations, and other state public sector entities.

• Subconcept 03. Banco de España.

• Subconcept 04. Institute of Official Credit.

• Subconcept 06. Real Casa de la Moneda, National Mint and Timbre.

• Subconcept 09. Spanish Airports and Air Navigation (AENA).

• Subconcept 10. Sociedad Estatal de Participaciones Industriales (SEPI).

• Subconcept 11. State Lotteries and State Gambling Society (SELAE).

• Subconcept 12. Other State Societies of the Heritage Group.

• Subconcept 99. Other equity interests.

Revenue of this nature to be collected from other public agencies and commercial companies, public entities, foundations, and other public sector entities not included in the above sub-concepts.

Concept 537. From private companies.

Income from dividends and stakes in profits from private companies.

Article 54. Real estate rents.

Income derived from the property, as well as the disposal of the use or enjoyment of the real estate.

Concept 540. Rental and real estate products.

Income derived from the lease of real estate and, in general, all income derived therefrom.

• Subconcept 00. Rental housing.

Revenue to be charged for rental of homes in use.

• Subconcept 10. Rental of premises.

Revenue to be charged for renting premises in use or at the disposal of other agents.

• Subconcept 99. Other real estate products.

All income derived from buildings not included in the sub-concepts above.

Concept 541. Leases of rustic estates.

Revenue of this nature derived from the leasing of rustic estates.

Concept 549. Other rents.

Includes those rents obtained from real estate that cannot be applied to the above concepts.

Article 55. Products of concessions and special use.

Income obtained from research or exploitation rights granted by the recipients and, in general, derivatives of any kind of concessions and special uses that may be received by the agents.

Concept 550. Of administrative concessions.

Revenue of this nature derived from administrative concessions.

Concept 551. Agricultural and forestry use.

Includes income from this nature obtained from agricultural and forestry leverage.

Concept 557. Auctions of greenhouse gas emission allowances.

Collects the estimated revenues from the auction of greenhouse gas emission allowances in accordance with that provided for in the fifth additional provision of Law 27/2012 of 27 December of General Budget of the State for 2013.

Concept 559. Other concessions and leverage.

Revenue of this nature not included in the above concepts.

Article 59. Other heritage income.

Collect all of those income from this nature not included in the previous articles.

Concept 591. Benefits by making financial investments.

Collects the income derived from the disposal of the securities and securities that make up the financial investments. Included here are the proceeds from the sale of subscription rights.

Concept 599. Others.

Collect those heritage income not included in the previous Chapter 5 concepts.

B) CAPITAL OPERATIONS

Comprise chapters 6 and 7 of the Revenue Budget.

The difference between chapter 6 of expenditure and the same chapter of income allows to know the Bruta formation of State Capital, autonomous agencies and other public bodies; the difference between chapters 7 of income and expenditure establishes the net balance of capital transfers.

CHAPTER 6

Divestiture of actual investments

Comprises the income derived from the sale of capital goods owned by the State, autonomous agencies, and other entities to which this economic classification is applicable.

Article 60. Of land.

It includes revenues from the sale of solar, rustic and other land.

Concept 600. Sale of solar.

Revenue derived from the sale of unbuilt solar.

Concept 601. Sale of rustic estates.

Revenue from the sale of rustic farms.

Article 61. Of the other real investments.

Comprises the proceeds from the sale of the actual investments not included in the previous article.

Concept 619. Selling other real investments.

Revenue derived from the disposal of actual investments not included in the previous article.

Article 68. Reintegros by capital operations.

This article is included in this article, in order to enable an appropriate valuation of the inventory of real estate, the reintegrals caused by non-financial capital operations of the expenditure budget.

Concept 680. Of closed exercises.

Collects the revenue from reintegrating payments previously made by the State, autonomous agencies and other agents, from the appropriations of Chapters 6 and 7 of the budgets for financial years above.

Concept 681. From the current budget.

Collects the revenue from pre-made payments, by the State.

Budget revenue, by reintegrating payments under Chapter 8 or Chapter 9 of the expenditure budget, shall apply to the respective chapters 8 and 9 of the revenue budget.

The reintegrals of the current budget, of the autonomous agencies and other agents, if any, will be charged to the budget of the expenditure with which the respective obligations have been recognized, minoring the the amount of these, as well as that of the corresponding payments, as determined by the Single Additional Provision of Order EHA/2045/2011 of 14 July 2011, approving the Accounting Instruction for the Institutional Administration of the Status.

CHAPTER 7

Capital Transfers

Resources, conditioned or not, received by the State, autonomous agencies, state agencies and other public bodies without direct consideration by the agents receiving them, and which are intended to finance operations of capital.

Article 70. From the State Administration.

Capital transfers that the self-employed and other public bodies provide for receiving from the State to finance their capital operations.

Concept 700. From the department to which it is attached.

Capital transfers that the self-governing bodies and other public bodies provide for receiving from the ministerial department to which they are attached.

Concept 701. From other ministerial departments.

Capital transfers that the self-employed and other public bodies provide for receiving from other ministerial departments.

Article 71. Of autonomous organisms.

Capital transfers that agents provide for self-contained organisms.

Concept 710. Of autonomous organisms.

Capital transfers from autonomous organizations.

Article 72. From Social Security.

Capital transfers that the State, self-governing bodies, and other public bodies foresee receiving from any of the entities that make up the Social Security system.

Concept 720. From Social Security.

Capital transfers from the entities that make up the Social Security system.

Article 73. From state agencies and other public bodies.

Capital transfers from state agencies and other public bodies

Concept 730. From state agencies and other public bodies.

Article 74. Companies, public entities, foundations and other public sector entities.

Capital transfers that the State, autonomous agencies and other public bodies provide for the receiving of commercial companies, public entities, foundations, and other public sector entities.

Concept 740. From state mercantile societies.

Capital transfers from state commercial companies.

Concept 741. From business public entities.

Capital transfers from business public entities.

Concept 749. From all other public sector entities.

Capital transfers from the rest of the state public sector entities.

Article 75. From Autonomous Communities.

Capital transfers that agents provide for receiving from stand-alone communities.

Article 76. From local entities.

Capital transfers that the State, self-governing bodies, and other public bodies provide for receiving from local entities.

Concept 760. From town halls.

Capital transfers from municipalities.

Concept 761. Of island deputies and lobbyists.

Capital transfers from island members and councils.

Concept 769. Other capital transfers.

Capital transfers from other local entities, not included in the above concepts.

Article 77. From private companies.

Capital transfers that agents provide for private companies.

Article 78. From families and non-profit institutions.

Capital transfers that agents provide for non-profit families and institutions.

Article 79. From outside.

Resources received by the State, autonomous agencies, state agencies and other public bodies, without direct consideration, by supranational entities and agents located outside the national territory, or with a status of extraterritoriality.

Concept 790. European Regional Development Fund.

Concept 791. Cohesion Fund.

Concept 792. European Fisheries Fund and other agricultural and fisheries resources.

Concept 793. European Agricultural Fund for Rural Development (EAFRD).

Concept 795. Other transfers from the European Union.

Concept 799. Other capital transfers.

C) FINANCIAL OPERATIONS

Chapters 8 and 9, which collect financial transactions, reflect transactions in debits and credits, highlighting net changes in financial assets (difference between chapters 8 of expenditure and income) and net changes in financial liabilities (difference between chapters 9 of income and expenditure).

CHAPTER 8

Financial assets

Collects the proceeds from the disposal of financial assets, as well as revenues from loans granted and reintegrated deposits and deposits.

Article 80. Disposal of public sector debt.

Comprises the proceeds from the sale of all types of public sector debt, in the short and long term, and documented in securities, notes on account, or any other document, except loan agreement.

Concept 800. Disposal of short-term public sector debt.

Includes income earned from the disposal of public sector debt, with maturity not exceeding 12 months.

Concept 801. Disposal of long-term public sector debt.

Includes income earned from the disposal of public sector debt, with a maturity of more than 12 months.

Article 81. Disposal of bonds and bonds from outside the public sector.

Comprises income from the sale of bonds and bonds issued by non-public sector entities, in the short and long term, and documented in securities.

Concept 810. Disposal of bonds and bonds from outside the public sector in the short term.

Comprises income earned by the disposal of debt outside the public sector, with a maturity of not more than 12 months.

Concept 811. Disposal of bonds and bonds from outside the public sector in the long term.

Includes income earned from the disposal of debt outside the public sector, with a maturity of more than 12 months.

Article 82. Reintegrating of loans granted to the public sector.

Comprises the resources obtained by repayment of loans or advances, granted to the public sector with or without interest, with short and long-term repayment term.

Concept 820. Re-integration of loans granted to the public sector in the short term.

Comprises the reintegrating of loans and advances granted to public sector entities, with or without interest, when the maturity date is not greater than 12 months.

Concept 821. Reintegrating of loans granted to the public sector in the long term.

Comprises the reintegrating of loans and advances granted to public sector entities, with or without interest, when the maturity period is longer than 12 months.

Article 83. Reintegrating of loans granted outside the public sector.

Collects income from loan reintegrals or advances granted to non-public sector entities, with or without interest, with short and long-term repayment term.

Concept 830. Reintegrating of loans granted outside the public sector in the short term.

Comprises the reintegrating of loans and advances granted to non-public sector entities, where the maturity date is not more than 12 months.

Loans and advances made to officials and labor personnel will be collected in sub-concept 08 "For non-profit families and institutions."

Concept 831. Reintegrating of loans granted out of the public sector in the long term.

Comprises the reintegrating of loans and advances granted to non-public sector entities, where the maturity period is longer than 12 months.

Loans and advances made to officials and labor personnel will be collected in sub-concept 08 "For non-profit families and institutions."

Article 84. Return of deposits and bonds.

Collects revenue from the repayment of deposits or bonds made up of public sector entities.

Concept 840. Return of deposits.

Concept 841. Return of sureties.

Article 85. Disposal of shares and units and return of public sector contributions.

Collects the proceeds from the sale of the securities representative of the capital property.

Concept 850. Disposal of shares and units of the public sector.

Collects the proceeds from the sale of shares or other equity in the capital of public sector entities whatever the legal form under which they are organised.

Concept 851. Return of shares and contributions made to international financial institutions.

Collects the proceeds from the return of the shares and participations made to international organizations.

Concept 852. Other enajenations or returns.

Article 86. Disposal of shares and units from outside the public sector.

Collects the proceeds from the sale of the securities representing the capital property, from non-public sector entities.

Concept 860. From national companies or from the European Union.

Concept 861. From other companies.

Article 87. Remaining cash flow.

Collects the resources generated in previous exercises, by autonomous agencies, state agencies, and other agents, where appropriate, to finance their respective spending budgets.

Concept 870. Remaining cash flow.

This concept will pick up the treasury balance of autonomous agencies, state agencies and other agents, if any, to finance the spending budget.

The nature of this resource differs from that of the rest of the resources provided in the revenue budget of these agencies. These are already generated resources, so neither the recognition of rights nor, of course, their collection is necessary.

Article 88. Return of capital contributions.

Concept 880. Return of capital contributions.

Collects the proceeds from the return of the capital contributions made by the State, autonomous agencies, state agencies, and other public bodies to public entities and foundations and the rest of public sector entities with a non-limiting budget.

CHAPTER 9

Financial liabilities

This chapter will be attributed to the income obtained by the State, autonomous agencies and other public bodies from:

-The issuance of debt and the acquisition of loans in both domestic or foreign currency, in the short or long term, for the effective amount of the debt, and, where appropriate, the negative differences that apply to the chapter. 3.

-The deposits and the bonds received.

Article 90. Issuance of public debt in national currency.

Concept 900. Issuance of public debt in short-term national currency.

Collects the income earned by the issuance, by the State autonomous agencies and other public bodies, of public debt in the short term, whatever the way it is represented.

Concept 901. Issuance of public debt in long-term national currency.

Collects the income earned by the issuance, by the State, autonomous agencies and other public bodies, of public debt in the national currency in the long term, whatever the way it is represented.

Article 91. Loans received in national currency.

Collects income from loans received in the short and long-term national currency, both received from public sector entities and those received from private sector agents.

Concept 910. Short-term received loans from public sector entities.

Collects income earned from national currency loans received from public sector entities, in the short term.

Concept 911. Long-term received loans from public sector entities.

Collects the revenue earned from national currency loans received from public sector entities, in the long term.

Concept 912. Short term received loans from outside the public sector.

This concept includes the income earned from loans received in the short term national currency from private sector agents.

Concept 913. Long-term received loans from outside the public sector.

The income earned from loans received in the long-term national currency from private sector agents will be applied to this concept.

Article 92. Issuance of public debt in foreign currency.

Collects the income earned from the issuance of public debt in foreign currency in the short and long term.

Concept 920. Issuance of public debt in foreign currency in the short term.

Collects the income earned from the issuance of public debt in foreign currency in the short term, whatever the way it is represented.

Concept 921. Issuance of public debt in long-term foreign currency.

Collects the income earned from the issuance of public debt in foreign currency in the long term, whatever the way it is represented.

Article 93. Loans received in foreign currency.

Collects revenue from loans received in foreign currency in the short and long term.

Concept 930. Loans received in foreign currency in the short term.

Collects this concept the income earned from loans received in foreign currency in the short term.

Concept 931. Loans received in long-term foreign currency.

The income earned from loans received in long-term foreign currency will apply to this concept.

Article 94. Deposits and bonds received.

Collects the revenue earned from deposits and bonds received in the short and long term.

Concept 940. Deposits received.

Concept 941. Sureties received.

Article 95. Currency minting benefit.

Concept 950. Currency minting benefit.

Collects the revenue derived from the coin issuance by the difference between the face value and the coinage cost of the currency put into circulation during the financial year and expressed in net terms.

ANNEX IV

Economic classification code of State Budget expenditures, Autonomous Bodies, State Agencies and other public bodies

This Code sets out the criteria to be followed for the allocation of different types of expenditure to the corresponding chapters, articles, concepts and sub-concepts, which make up the structure of the classification economic conditions applicable to the State, autonomous bodies, state agencies and other public bodies whose budgetary structure is similar to that of the persons referred to above.

Article 31 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, provides that the State will include in its budgets a differentiated allocation of budget appropriations that will be it shall, where appropriate, provide for non-discretionary and non-discretionary needs in the initially approved budget, which may be submitted during the financial year. For these purposes, Chapter 5 contains the appropriations allocated to the Contingency Fund to meet non-discretionary needs of a non-discretionary nature in accordance with Article 50 of Law 47/2003 of 26 November 2001. Budget.

In accordance with Article 40 of Law 47/2003 of 26 November, General Budget, the expenditure budget is classified in Chapters 1 to 4 of the expenditure budget for current operations, separating the operating costs of services (staff and current expenditure on goods and services), financial expenses and current transfers.

Capital operations comprise chapters 6 and 7 that collect real investments and capital transfers. The difference between chapter 6 of expenditure and the same income chapter allows for the knowledge of the Bruta de Capital formation of the State and its agencies; the difference between chapters 7 of income and expenditure establishes the net balance of transfers capital.

In the financial operations appropriations of Chapters 8 and 9, the assets of financial liabilities shall be distinguished.

The chapters will be broken down into articles and these into concepts that can be divided into subconcepts.

The costs applicable to each chapter, article, concept and sub-concept are those described in the appropriate place, taking into account that the services and bodies of the various ministerial departments may, in turn, be to be broken down into lower levels as appropriate for the best management of the programmes in charge and for the proper administration and accounting of the appropriations. This breakdown will not have a budgetary impact.

Only the concepts and subconcepts referred to in this Code are considered to be defined within the meaning of Article 63.1.a) of Law 47/2003 of 26 November, General Budget. Therefore, the creation of new concepts in Chapters 4 and 7 and those not included in the other chapters of this Code, cannot be covered by the provisions of the aforementioned article, without the possibility of their creation being implemented without the handling of timely budgetary modification.

A) CURRENT OPERATIONS

CHAPTER 1

Staff expenses

The following expenses apply to this chapter:

-All types of remuneration and allowances, including contributions to pension schemes, to be met by the State, self-employed agencies, state agencies and other public bodies to all their staff for the purpose of the work carried out by the latter and, where appropriate, the place of residence required of it.

-Required quotes to be met by the indicated subjects.

-Compensation for the service is not included in this chapter.

Article 10. Senior positions.

Comprises the following retributive concepts of the Administration's senior positions:

-Basic attributes.

-Other remunerations.

Concept 100. Basic remuneration and other remuneration.

• Subconcept 00. Basic remuneration.

Comprises basic rewards integrated by:

-Wages.

-Extraordinary pages.

The remuneration for trienes shall be charged to sub-concept 120.05.

• Subconcept 01. Additional remuneration.

Comprises the additional remuneration that is obtained by reason of the charge in accordance with the current regulations.

The residence allowance for this staff will be charged to the sub-concept 121.02, and the productivity you can perceive to the concept 150.

Concept 107. Contributions to pension plans.

This concept includes contributions to the pension plan of the employees of the General Administration of the State concerned with high positions.

Article 11. Eventual staff.

Comprises basic remuneration and other remuneration, except for productivity, for the eventual staff appointed by the President, Vice-Presidents, Government Ministers and other senior officials in accordance with the provisions in force. The remuneration corresponding to the staff who, with such a character, is included in the employment relationship shall be included.

Where such posts are occupied by officials who maintain the status of an official in active employment, they shall, in general, receive remuneration for this Article, except for trienes, which shall be paid to them. for sub-concept 120.05 and productivity which will be collected by the concept 150.

Concept 110. Basic remuneration and other remuneration.

Under this concept, all the remuneration corresponding to this staff will be paid in accordance with the rules in force, except for trienes, which will be charged to sub-concept 120.05 and those corresponding to productivity to be collected from concept 150.

The following subconcepts are opened:

• Subconcept 00. Basic remuneration.

• Subconcept 01. Additional remuneration.

• Subconcept 02. Other remuneration.

Concept 117. Contributions to pension plans.

This concept includes contributions to the pension plan of the employees of the General Administration of the State corresponding to the eventual staff.

Article 12. Officials.

This article will be attributed to the following remuneration concepts of the official staff:

-Basic attributes.

-Complementary retributions.

-Attributes in kind.

-Compensation for destination abroad.

-Practices of officials in practice.

-Contribution to the pension plan.

In no case will the payment of performance incentives be met by this article.

Concept 120. Basic remuneration.

Comprises:

-Pay.

-Trienes.

-Extraordinary pages.

-Other payoffs that have exceptionally basic character.

• Subconcept 00. Salaries of group A1 and group A.

• Subconcept 01. Salaries of group A2 and group B.

• Subconcept 02. Wages of group C1 and group C.

• Subconcept 03. Salaries of group C2 and group D.

• Subconcept 04. Personal wages of professional groups and group E.

• Subconcept 05. Trienes.

Comprises the triennial accrued by the official personnel including those corresponding to the senior management and eventual personnel.

• Subconcept 06. Extraordinary pagas

Includes the amount that this concept results from the calculation of the corresponding salary, triennial, and destination supplement in each case.

• Subconcept 07. Other basic remuneration.

• Subconcept 10. Salary of troops and permanent professional marinery.

• Subconcept 11. Salaries of troops and non-permanent professional marineria.

• Subconcept 12. Extraordinary pay for troops and professional marinery.

Concept 121. Additional remuneration.

Credits intended to satisfy the complement of destination, specific supplement, residence allowances and other remuneration that have the character of complementary.

• Subconcept 00. Target add-on.

Add-on to the level assigned to the job position or the consolidated level, as appropriate.

• Subconcept 01. Specific add-on.

Add-on to the job.

• Subconcept 02. Compensation for residence.

Compensation for residence in those places in the national territory that the Government establishes.

• Subconcept 03. Other add-ons.

Additional remuneration not included in the previous paragraphs, as well as personal and transitional allowances, shall be included in this sub-concept.

• Subconcept 09. Complement to the destination of professional marineria and troops.

• Subconcept 10. Specific complement of professional mariners and troops.

• Subconcept 11. Add-on and years of service.

• Subconcept 12. -Indemnization of volunteer reservists.

Includes credits intended to give back to military personnel on a voluntary basis during the activation period to serve in positions of the Armed Forces.

Concept 122. Remuneration in kind.

Appropriations to satisfy public officials certain statutory remuneration in kind (house, housing, housing costs, means of locomotion, compensation for clothing in the house, etc.) the cases in which it originates, etc.), which are of a personal nature and cannot be regarded as social expenditure of a set of officials. The costs must be met by the third party on the part of the staff.

In addition, they will be used to meet the revenue to be met by the Administration corresponding to the remuneration of the public officials, when the expenses are met by the Administration. employee.

These credits are classified into the following subconcepts:

• Subconcept 00. House housing.

• Subconcept 01. Dressing room.

• Subconcept 02. Bonuses.

• Subconcept 09. Other.

Concept 123. Compensation received by destination abroad.

Compensation by destination outside the national territory that corresponds to the official staff posted abroad, in accordance with the current regulations.

It will be sorted into the following subconcepts:

• Subconcept 00. Compensation for destination abroad.

Amounts received by officials destined abroad as compensation for the loss of purchasing power and the maintenance of the quality of life, by application of the modules established in general by the State administration.

• Subconcept 01. Compensation for education.

Amounts that may be collected by each child under the school age for officials in countries where school studies in public institutions may, for reasons of a linguistic, cultural or (a) pedagogical, major divergences with those officially in force at any time in Spain.

Concept 124. Remuneration of officials in practice.

This concept shall be imputed to all the remuneration that may be paid by the officials in practice.

• Subconcept 00. Salaries of group A1 and group A.

• Subconcept 01. Salaries of group A2 and group B.

• Subconcept 02. Wages of group C1 and group C.

• Subconcept 03. Salaries of group C2 and group D.

• Subconcept 04. Personal wages of professional groups and group E.

• Subconcept 05. Trienes.

• Subconcept 06. Extraordinary pagas.

• Subconcept 07. Additional remuneration.

Concept 127. Contributions to pension plans.

This concept includes contributions to the pension plan of the officials of the General Administration of the State.

Article 13. Labor.

This article comprises:

All kinds of remuneration, basic, complementary or in kind, as well as the compensation to be paid to the workforce under the collective agreements or labour standards that apply to them.

Not included in this article will be the credits intended for workers ' clothing to which the Administration imposes the use of uniform during the service schedule, nor the travel and locomotion expenses. In these cases, the corresponding appropriations should be included in Chapter 2 "Current expenditure on goods and services".

Concept 130. Fixed labor.

Includes the following fixed labor staff remuneration:

• Subconcept 00. Basic remuneration.

Remuneration that has established this character in the respective collective agreements or labor standards of mandatory compliance.

• Subconcept 01. Other remuneration.

It includes all the remuneration that must be satisfied to the fixed workforce, according to the regulations that apply to them, not included in the previous sub-concept. Performance incentives are included in this section.

Concept 131. Eventual work.

The remuneration that corresponds to the eventual employment staff is included in this concept, in accordance with the regulations that apply to it.

Concept 132. Remuneration in kind.

Appropriations intended to satisfy the employment staff of certain remuneration in kind, laid down in agreement (house, housing, housing costs, means of transport, compensation, etc.). In the case of such a contract, it is not possible to consider the social costs of a workforce as a whole. The costs must be met by the third party on the part of the staff.

In addition, they will be used to meet the revenue to be met by the Administration corresponding to the remuneration in kind that the labor staff receives, when the expenses are met by the Administration employee.

• Subconcept 00. House housing.

• Subconcept 01. Dressing room.

• Subconcept 02. Bonuses.

• Subconcept 09. Other.

Concept 137. Contributions to pension plans.

This concept includes contributions to the pension plan of the employees of the General Administration of the State, corresponding to the work staff.

Article 14. Other staff.

This article will be charged with the remuneration of staff who have no place in the rest of the concepts of this chapter. It does not include the appropriations intended to give back to interim employment officials, who must receive their emoluments from free envelopes for vacancies not covered by the staff of the career civil servants.

Concept 143. Other staff.

This concept will be imputed to the remuneration of other personnel.

Concept 147. Contributions to pension plans.

This concept includes contributions to the pension plan of the employees of the General Administration of the State, corresponding to the other staff of the Administration.

Article 15. Performance incentives.

Comprises the remuneration for the remuneration of the special performance, the extraordinary activity and the interest or initiative in the performance of the function and the individual amount of which is not previously determined.

Concept 150. Productivity.

The costs of the exceptional performance, the special activity and dedication, the interest or initiative with which the jobs are to be performed, and their contribution to the achievement of the results and objectives assigned to the corresponding program.

Concept 151. Rewards.

This concept shall be attributed to the exceptional remuneration recognised for extraordinary services rendered outside the normal working day, without, in any event, being fixed at the same or periodic level. on your accrual.

Concept 153. Special dedication complement.

This concept will be imputed to military personnel for special performance, extraordinary activity, or initiative with which they perform their duties.

Article 16. Contributions, benefits and social expenses from the employer.

Comprises social insurance, benefits, and other social expenses fees from the employer.

The following concepts will be opened:

Concept 160. Social contributions.

Contributions to the Social Security and Social Security Regulations of the staff at the service of the State Administration, autonomous agencies, state agencies, and other public bodies.

State contribution to the Social Security Scheme established by the Royal Legislative Decrees 1/2000 of 9 June, and 3/2000 and 4/2000 of 23 June.

Different subconcepts will be opened according to the recipients: Social Security, General Mutuality of Civil Servants of the State, Social Institute of the Armed Forces, Judicial General Mutuality, etc.

• Subconcept 00. Social Security.

• Subconcept 01. Muface.

• Subconcept 02. Isfas.

• Subconcept 03. Mujeju.

• Subconcept 09. Other.

Include:

Social contributions of local staff, in offices abroad, in line with the legislation of the different countries.

-Those others that do not have a place in the above subconcepts.

Concept 162. Social expenditure of staff.

The following subconcepts will be opened:

• Subconcept 00. Training and further training of staff.

Expenditure on training and further training of staff who are providing their services in the centre, except for the fees to be paid by the staff to the Public Administration for the provision of classes. It includes, among other things, the books acquired for the training of staff to be delivered to the staff and the study aids which the managing centre will pay to its own employees to attend courses, conferences, courses and seminars.

• Subconcept 01. Economates and canteens.

Includes distribution of meal vouchers to staff.

• Subconcept 02. Transportation of personnel.

Includes staff moving expenses to the center or workplace, as long as it is set up on a collective basis.

• Subconcept 04. Social action.

Aid and social action activities included in the Social Action Plan of Action responding to expenditure of a subvencional nature, such as educational, training, cultural, sporting or recreational, childcare, housing, transport, etc., and aid for extraordinary personal or family care.

If the benefit received by the beneficiary is derived from a contractual performance between the Administration and a third party under the requirements and procedures established in the Royal Legislative Decree 2/2011, of November 14, by That the recast text of the Law on Public Sector Contracts is approved, the expenditure will be dealt with from the concept of 162.09 "Other expenses".

• Subconcept 05. Insurance.

Life insurance, accident or civil liability, covering any contingencies that occur during performance, by official or labor personnel, of functions in which circumstances are necessary. such coverage.

Medical and pharmaceutical assistance insurance for staff abroad.

• Subconcept 09. Other

Medical recognition expenses for staff and those arising from work accidents.

Any other that has no place in the subconcepts above.

CHAPTER 2

Current expenses on goods and services

This chapter includes resources to cover current expenditure on goods and services necessary for the exercise of the activities of the State, autonomous agencies, state agencies and other public bodies. do not result in an increase in capital or public equity.

This chapter is attributable to the costs incurred in the acquisition of goods that meet some of the following characteristics:

a) Being consumable assets

b) Having a duration predictably lower than the budget year

c) Not to be included in inventory

d) Being, predictably, recurring expenses

The appropriations in this chapter may not be allocated to expenditure intended to satisfy any kind of remuneration, for the services provided or work carried out by staff dependent on the departments, bodies self-employed, state agencies and other public bodies, whatever the form of such dependency.

In addition, expenditure on intangible assets that may be of a recurring nature shall not be eligible for depreciation and shall not be directly related to the carrying out of investments.

Article 20. Leases and royalties.

Includes, among others, the leasing of land, buildings and premises, the rental of computer equipment and data transmission, the rental of machinery and transport equipment, as well as, where appropriate, the costs of agreed under the "leasing" mode, provided that the purchase option is not exercised. Payments corresponding to these expenses should be directly satisfied to the third party by the Administration.

Charges derived from royalties.

Concept 200. Leases of land and natural assets.

Leasing expenses for solar, rustic and other farms.

Concept 202. Building leases and other constructions.

Expenditure on rental of buildings, show rooms, museums, warehouses, etc., even if they include related services (heating, cooling, water, lighting, insurance, cleaning, etc.). Also, community expenses, as well as the Real Estate Tax will be included when established in the contract with the tenant.

Concept 203. Leases of machinery, installations and tools.

Expenses of this kind in general, including rental expenses of the equipment used in the conservation and repair of investments.

Concept 204. Transport media leases.

Rent expenses for any means of transportation of persons or goods. This concept shall not be imputed to expenditure which consists in the procurement of a service or is of a social nature.

Concept 205. Leases of furniture and goods.

Rental expenses for furniture, office equipment, material, etc.

Concept 206. Equipment leases for information processes.

Rental of computer equipment, office equipment, data transmissions and other special equipment, operating systems, database management applications, and any other software and software equipment.

Concept 208. Leases of other tangible assets.

Miscellaneous fixed asset rental expenses not included in the preceding concepts.

Concept 209. Fees.

Amounts met periodically by the transfer of a good, the use of industrial property and the use of other goods of a material or immaterial nature.

Article 21. Repairs, maintenance and maintenance.

This article will be charged with the maintenance, repair and maintenance of infrastructure, buildings and premises, machinery, transport equipment and other fixed assets, according to the corresponding concepts of the Article 20.

Comprises expenses such as:

-Storage and repair expenses for buildings either own or leased.

-Review of border mugas.

-Fees for surveillance, review and conservation on machines and facilities, transport equipment, furniture, office equipment, etc.

-Maintenance costs or similar expenses arising from the processing and transmission of data, information technology, office equipment and telephone and radio emission control equipment.

-Expenses arising from maintenance or replacement of ancillary items on roads, ports, airports, specialised complex facilities, communications lines, etc.

As a general rule, major repairs involving an increase in the productivity, capacity, performance, efficiency, or elongation of the useful life of the good will be attributed to Chapter 6.

By concepts the following breakdown will be done:

Concept 210. Infrastructure and natural assets.

Concept 212. Buildings and other buildings.

Concept 213. Machinery, installations and tools.

Concept 214. Transport elements.

Concept 215. Furniture and goods.

Concept 216. Teams for information processes.

Concept 218. Goods located on the outside.

All expenses related to the item are included when they are made by the services and representations of Spain abroad.

Concept 219. Other tangible fixed assets.

The costs of repair, maintenance and preservation of other equipment that do not fit in the previous concepts such as equipment used in emergencies: stretchers, turrets, etc.

included.

Article 22. Material, supplies and others.

Expenses of this nature, classified according to the concepts listed below.

Concept 220. Office material.

Comprises the following expense types:

• Subconcept 00. Ordinary not inventorable.

-Ordinary expenses of non-inventorable office material.

-Making identification cards.

-Office machine repositions.

-Imprisoners.

• Subconcept 01. Press, magazines, books and other publications.

Includes expenses for:

-Acquisition of books, publications, journals and documents, in any kind of support, except those acquired to form part of library funds, which will apply to Chapter 6.

-Expenses or quotas originated by queries to documentary databases.

• Subconcept 02. Non-inventorable computing material.

Material expenses for the normal operation of computer equipment, office equipment, transmission, and other equipment, such as acquisition of external and general recording memory, standard software packages, etc.

• Subconcept 15. Office material on the outside.

All expenses related to the concept are included in this sub-concept when they correspond to the services and representations of Spain abroad.

Concept 221. Supplies.

Costs of water, gas, electricity and other services or supplies according to the specifications contained in the subconcepts.

• Subconcept 00. Electrical energy.

• Subconcept 01. Water.

• Subconcept 02. Gas.

• Subconcept 03. Fuel.

Such sub-concepts are imputed to such expenses, except in the case where the rental of buildings is included in the price of buildings.

• Subconcept 04. Dressing room.

-Costumes and other items of equipment required by law, regulation, by agreement, agreement or contract for official, labor and other personnel at the service of the State, autonomous agencies, agencies state and other public bodies.

-Costumes and equipment for penalties and processing.

• Subconcept 05. Power.

Acquisition of all types of food products, in particular:

-Manages and assistance of inmates, children in their company, and the persons who serve them in civilian or military prison facilities and in post-prison homes.

-Military personnel feeding expenses included in the catering service when it is contracted.

-Feeding expenses for patients hospitalized in hospital settings.

-Animal feed expenses.

• Subconcept 06. Pharmaceutical products and medical equipment.

-Medical expenses, health care products, and laboratory consumable technical material.

-Health service fungible material.

-Drogest.

-Disposable gloves.

-Botiquines and relief bags.

-Reassets for blood tests.

-Alcohol.

-Pharmaceutical products for veterinary use.

• Subconcept 07. Military and police supplies.

Spare parts for individual weaponry and anti-riot media for the Army of the Earth, Navy, and Air Forces, the National Police Corps and the Civil Guard Corps, as well as other supplies from the Air Force. nature.

• Subconcept 08. Supplies of sports, didactic and cultural material.

Sportswear, boots, clays, tails, and other materials and supplies that are not imputable to the concept of social action of the staff at the service of the Administration.

• Subconcept 09. Labors Nacional Moneda and Timbre.

Printed and all kinds of works and services performed by the National Mint and Timbre. They include passports, D.N.I., gun permit, driving and circulation permits, visas, record books, security labels, etc.

• Subconcept 11. Supplies of machinery parts, tools and transport elements.

-Includes parts of vehicles such as batteries, tires, tools and tools; acquisition of spare parts and specific material: optical-acoustic bridges for vehicles, special flashlights for vehicles, adhesives for the labelling of uniform vehicles and registration plates.

-Helicopters, workshop machines, laboratory machines, etc.

-Hardware, tools, paint, and plumbing material.

-Entertainment of mounts and sticks.

• Subconcept 12. Supplies of electronic, electrical and communications equipment.

-Repositions and supplies for the telecommunications service: of radio equipment, power plants, teleprinted, quartz crystals, telephone equipment, complementary material for the installation of radio-antennas, components, spare parts for recorders, batteries, coils, recorders, fungible material for the maintenance of telephone networks.

-Lighting equipment repositions.

-Optronic repositions.

-Tools and spare parts for phone, radio, telex and fax repair.

-Electrical equipment for data network, security, etc.

• Subconcept 15. Supplies on the outside.

All expenses related to the concept are included in this sub-concept when they correspond to the services and representations of Spain abroad.

• Subconcept 99. Other supplies.

-Community expenses that are not included in the rental price and that are not liable to imputation to other supply concepts, as well as participation fees in multiple service buildings.

-Acquisition of photographic and cartographic material, labels and shields; cleaning articles; small material needed for emergency actions: wheels, stakes, flares ..; insecticides and raiticas; false ceiling plates; Disposable nozzles of alcoholimeters; refillers of alcoholimeters, and disposable elements and parts of other testers for the consumption of psychotropic substances; supplies of audiovisual material; recharging of fire extinguishers; plates and inks for printing; training and entertainment equipment for dogs; and microfilm material.

-Expenditure on lubricants, additives and analogues used in cars, trucks, buses and other vehicles and means of transport.

-Acquisition of diverse material for periodic consumption and replacement, not included in the sub-concepts above.

-Does not include the acquisition of specific fuels from warships and military aircraft, necessary to maintain strategic reserves to ensure the operability of the Armed Forces.

Concept 222. Communications.

Classified in subconcepts, includes expenses for telephone services, postal and telegraphic services, as well as any other type of communication.

Breaks down into the following subconcepts:

• Subconcept 00. Telecommunications Services.

Includes fixed and mobile telephony, telex, telefax and computer communications, telegraph, burofax.

• Subconcept 01. Postcards and Messaging.

• Subconcept 15. Communications on the outside.

All expenses collected in this concept are included in the exterior.

• Subconcept 99. -Other.

Includes expenses related to music thread and those other than those that have no place in the previous subconcepts.

Concept 223. Transport.

Transportation expenses of all types, whether land, sea or air, that are to be paid to the State Mobile Park or any other public or private entity for the transport services provided, except for have the nature of social expenditure to be charged to Chapter 1. Supplementary transport linked to commissions of services originating from the movement, which will be paid under the concept 231 "Locomotion", is excluded.

The payments that the ministerial departments and public bodies will have to make to the Ministry of Defense will be imputed to the Ministry of Defense as a consideration for the air transport services that they will carry out. The amount of such payments will necessarily produce an income in the Treasury.

Also collects towing services and other expenses per entry and exit from ships to ports.

Concept 224. Insurance premiums.

Insurance expenses of vehicles, buildings and premises, other fixed assets and other risks, except life, accident or liability insurance to be included in Chapter 1.

Concept 225. Tributes.

The expenses for the coverage of fees, contributions and taxes, whether state, regional or local, will be included in this concept.

• Subconcept 00. State.

• Subconcept 01. Autonomics.

• Subconcept 02. Local.

• Subconcept 15. Tributes on the outside.

Concept 226. Miscellaneous expenses.

All expenses of a current nature that have no place in other concepts in Chapter 2 are included.

• Subconcept 01. Protocolary and representative attention.

-This sub-concept will be charged with the costs incurred as a result of the acts of protocol and representation that the authorities of the State, autonomous agencies, state agencies or other public bodies, have the need to perform in the performance of their duties, both on national territory and abroad, provided that such expenditure is in the interest or benefit of the Administration and for which there are no specific appropriations in other concepts.

-This sub-concept may not be paid out of any kind of remuneration, in cash or in kind, to dependent or non-staff members of the department, self-governing body, state agency or public body, whatever the form of that dependency or relationship.

• Subconcept 02. Advertising and propaganda.

-Disclosure expenses, and any other propaganda and advertising conducive to informing the community of activity and services of the State, autonomous agencies, state agencies and other public bodies, as well as informative and informative campaigns aimed at citizens.

-The costs of the insertion of advertising in Official Newsletters will be included under this heading.

-Includes the acquisition costs of objects in which the logo of the entity, body, etc., is displayed for distribution among a plurality of persons, in order to publicize the activity of the entity.

-Includes the expenses incurred in the framework of the Advertising Plan referred to in Law 29/2005, of December 29, of Advertising and Institutional Communication.

Citizen awareness and awareness campaigns that are likely to produce effects in various exercises will be attributed to Article 64.

• Subconcept 03. Legal, contentious.

-Expenses produced by litigation, actions or procedures in which the State, autonomous agencies, state agencies and other public bodies are part.

-Expenditure on compensation to be paid by the Administration as a result of the operation of public services, provided that they are not due to the corresponding budgetary concept.

• Subconcept 06. Meetings, conferences and courses.

-Costs of organizing and holding festivals, conferences, assemblies, congresses, symposiums, seminars, conventions and similar meetings, in Spain or abroad. Room rental expenses, translators, support staff, and assistant and assistant meals can be included.

-Expenditure arising from institutional visits or meetings or working groups involving officials of an Agency to deal with or coordinate aspects related to the performance of the functions that are appropriate or necessary to the normal functioning of the departments, autonomous bodies, state agencies and other public bodies. Room rental expenses, translators, support staff, and assistant and assistant meals can be included.

Where invitations from national or foreign personalities are not originating in the holding of conferences, seminars or any other of the grounds referred to above, they shall be imputed to sub-concept 226.01. protocolary and representative ".

-Costs of maintenance, accommodation and locomotion that do not satisfy the teachers directly, in application of Royal Decree 462/2002, but are hired with the establishment or company that provides the service directly from the organization cost of the course.

-Transport, restaurant and hotel expenses can only be charged to this sub-concept if they cannot be imputed to Article 23 "Compensation for service reason" and are solely caused by the holding of meetings and conferences.

-Expenses caused by the completion of courses and seminars, such as those related to materials and teaching units.

-Will also be imputed to those expenses that have as object contributions from the State to courses, congresses, seminars, etc., generally instrumented by an agreement, in which the Administration is obliged to satisfy a the amount fixed as a counterpart in all means of propaganda, the ministry or agency collaborating, its logo, the delivery of a memory or report, a certain number of copies of the edition carried out, etc.

• Subconcept 07. Oppositions and selective testing.

All types of expenses arising from the conduct of selective testing, except for allowances and assistance to courts to be charged to Article 23 "Compensation for Service Reason".

• Subconcept 08. Reserved expenses.

Expenditure referred to in Law 11/1995 of 11 May, regulating the use and control of appropriations for reserved expenditure.

• Subconcept 09. Cultural and sporting activities.

Tickets of cultural events and expenses that are caused in the penitentiary centers for the realization of cultural and sports activities for the inmates.

Organization of sports and sociocultural activities.

The supply of material related to these activities, the acquisition of which is not customary, shall also be included.

• Subconcept 15. Miscellaneous expenses abroad.

All expenses related to the concept are included in this sub-concept when they correspond to the services and representations of Spain abroad, except the expenses related to protocolary and representative services and reserved expenditure, which shall be charged to subconcepts 01 and 08, respectively.

• Subconcept 99. Others.

Those that have no place in the subconcepts above.

Concept 227. Work done by other companies and professionals

Those expenses that correspond to activities that are of the competence of the public bodies will be included through contract with external companies or independent professionals.

• Subconcept 00. Cleaning and grooming.

Expenses of this nature, including garbage collection expenses.

• Subconcept 01. Security.

• Subconcept 02. Assessments and expertise.

• Subconcept 04. Custody, deposit and storage.

• Subconcept 05. Electoral processes and popular consultations.

Contemplates the operating expenses that the State has to assume as a result of the holding of electoral processes, within the scope of the Organic Law of the General Electoral Regime and which will be attended by the corresponding state of expenditure of the Ministry of the Interior, in accordance with the provisions of Royal Decree 332/1999 of 26 February, amending Royal Decree 662/1993 of 16 April.

This sub-concept will be imputed to the expenses that may be caused by the celebration of union electoral processes.

• Subconcept 06. Studies and technical work.

-Expenditure on study, technical and laboratory work, statistical reports and work or other activities resulting from work entrusted to specialised firms, independent professionals or experts, other than those of applied to investment plans, programmes and projects in which case they shall be included in Chapter 6.

-Award of literary awards, research and study, which are not of a transfer character; costs of publications and editions not affected by the Publications Plan; cultural exhibitions and participations; artistic, scientific, technical, legal and economic, related to the activity of the department.

-Encuadulation of books.

-Technical advisory expenses.

-Recording of official records documentation.

-Correction of book tests.

-Services in surveillance, prevention of floods, fires, and meteorology. They include the services provided by the weather services contributors for data collection.

• Subconcept 15. Work done by other companies and professionals abroad.

All expenses related to the concept are included in this sub-concept when they correspond to the services and representations of Spain abroad.

• Subconcept 99. Others.

The following expenses are included:

-Granting of notarial powers.

-Customs formalities as a result of temporary imports or exports and declaration of intra-Community transactions.

-News services.

-Revealed of photographs.

-Heating installation power-on contracts.

-Clinical analysis and diagnostics.

-Veterinary services for farms.

-Those others that have no place in the above subconcepts.

Article 23. Compensation for service reason.

-The indemnities that to compensate for this nature and according to the legislation in force must be met with high charges and assimilated, and their entourage, officials, permanent and eventual staff and other personnel.

-The statutory compensation will be charged for assistance to courts and collegiate bodies and, in general, for personal attendance at meetings, councils, commissions, etc.

-The compensation for the conduct of examinations may refer to both the staff and the staff concerned for such a celebration.

-The fees that staff receive at the service of the Public Administration for the delivery of classes in public centers.

-The expenses related to the payment of assistance to staff who participate as teachers in the courses organized by an agency when the courses are taught by staff at the service of the Public Administration, with independence in the case of personnel of the body or other bodies of the State Administration.

-The costs of maintenance, accommodation and locomotion that may become due to the delivery of courses to the staff at the service of the State Administration, will be attended by the concepts 230 "Diets" and 231 "Locomotion". This is irrespective of whether these expenses are paid directly to the person concerned or are made by the Agency with the establishments. Where the courses are provided by staff dependent on other Public Administrations (Autonomous Communities and Local Entities) or independent professionals entitled to compensation under Royal Decree 462/2002, both the Fees such as the costs of maintenance, accommodation and locomotion arising from the participation in such courses shall be charged to the corresponding concepts in Article 23 above.

Concept 230. Diets.

It is also considered as such expenses for the food of the escort staff and the drivers, assigned to authorities, when they are necessary for the exercise of the function.

Concept 231. Locomotion.

Concept 232. Move.

Concept 233. Other allowances.

Include, among other expenses, assists in meetings of collegiate bodies and boards, assists with participation in courts, assists for participation in evaluation commissions, implementation of assessments or assists in collaboration in training and training centres for staff.

In the same way, those that correspond to the voluntary reserve staff will be charged when it is activated for the execution of periods of instruction and training or to attend training and training courses.

They include the compensation paid for the special conditions that contribute to the performance of the activities of the military personnel involved in navigations, maneuvers and other exercises.

Article 24. Expense of publications.

Expenses caused by the publishing and distribution of the publications in accordance with the plan drawn up by the department, autonomous agency, state agency or public body, in accordance with the provisions of Royal Decree 118/2001, Management of Official Publications.

In the event that the editing activity is done with its own means, the different expenses will be attributed to the corresponding economic concepts.

Concept 240. Editing and distribution expenses.

Article 25. Healthcare concerts.

Agreements that Mutualities make with public or private entities for the coverage of the health care of their protected collective.

Concept 250. With Social Security.

Concept 251. With free insurance entities.

Concept 259. Other health care concerts.

Article 27. Purchases, supplies, and other expenses related to the activity.

The expenses of this nature directly related to the activity developed by the State Agencies will be imputed.

They will be specified in the Budget of the State Agencies, by concepts or subconcepts that are considered necessary according to their activity.

CHAPTER 3

Financial expenses

The following expenses apply to this chapter:

-Financial burden for interest of all types of debt issued, contracted or assumed by the State, autonomous agencies, state agencies and other public bodies, both in national currency and in foreign currency, whatever the way they are represented.

-Issuance, modification and cancellation expenses of the debts mentioned above.

-Financial charge for interest on all types of deposits and bonds received.

-Other returns and differences of change.

-Implicit liabilities, meaning the expense arising from the difference between the issue price and the debt repayment price, either by issuing bonds under par and amortizing by its nominal, or by amortisation credits with penalties that are computed within this item.

-Delay interest and other financial expenses.

Article 30. Public debt in national currency.

Interest of all types of debts issued or assumed in national currency, as well as the expenses arising from any transaction related to them, in particular those relating to implied returns.

Concept 300. Interests.

Collects interest payments, including implicit, debt issued or assumed in national currency, excluding loans, whatever their repayment term.

Concept 301. Emission, modification, and cancellation expenses.

Those expenses are collected that are necessary to carry out the operations outlined in the denomination of the concept, such as: conversion expenses, exchange, negotiation, maintenance, placement of securities, etc., in relationship to debts issued or assumed in national currency, excluding loans.

Concept 303. Implicit returns.

Implied income from the debts listed in this article, except the implied interest of the securities issued at the discount, which are collected in the 300 "Interest" concept.

Concept 309. Other financial expenses.

Any other financial expenditure that cannot be classified under another term of this article.

Article 31. Loans in national currency.

Interest in all types of loans contracted or assumed in national currency, as well as the implied returns and expenses arising from any transaction related to them.

Concept 310. Interests.

Interest on loans received in national currency either in the short or long term.

Concept 311. Emission, modification, and cancellation expenses.

Expenses and commissions necessary to carry out operations in the name of the concept in relation to loans received in national currency.

Concept 313. Implicit returns.

Implied returns on loans in national currency.

Concept 319. Other financial expenses.

Collateral management expenses for counterparty risk coverage and any other financial expenses that cannot be classified in another term of this article.

Article 32. Public debt in foreign currency.

Interest of all types of debt, issued or assumed in foreign currency, as well as implied yields and exchange differences, arising from the cancellation of the debt and expenses incurred by any related transactions with the same.

Concept 320. Interests.

Interest, including implied, debt issued or assumed in foreign currency, excluding loans, whatever the repayment term.

Concept 321. Emission, modification, and cancellation expenses.

Commissions and expenses necessary to bring into effect the transactions in the denomination of the concept, related to foreign currency debts, excluding loans.

Concept 322. Differences of change.

Losses produced by changes in the exchange rate at the time of the debt repayment issued in foreign currency.

Concept 323. Implicit returns.

Implied returns on debts listed in this article, with the exception of the implied interest of the debt issued at the discount, which are collected in concept 320.

Concept 329. Other financial expenses.

Any other financial expenditure that cannot be classified under another term of this article.

Article 33. Foreign currency loans.

Interest of all types of loans contracted or assumed in foreign currency, implied yields and expenses produced by any transaction related to them and exchange differences arising from the cancellation of the loan.

Concept 330. Interests.

Collects interest on foreign currency loans received in the short or long term.

Concept 331. Emission, modification, and cancellation expenses.

Commissions and expenses necessary to bring into effect the operations outlined in the concept denomination and related to foreign currency debts.

Concept 332. Differences of change.

Losses produced by modification of the exchange rate at the time of amortization of foreign currency contracted loans.

Concept 333. Implicit returns.

Implied foreign currency loan yields.

Concept 339. Other financial expenses.

Collateral management expenses for counterparty risk coverage and any other financial expenses that cannot be classified in another term of this article.

Article 34. Of deposits and bonds.

Concept 340. Interest on deposits.

Interest, legally stipulated, that must be satisfied by the deposits made by the various agents in the State's boxes, autonomous agencies, state agencies and other public bodies.

Concept 341. Interest on bonds.

Interest, legally stipulated, that must be satisfied by the bonds made by the various agents in the State's boxes, autonomous agencies, state agencies, and other public bodies.

Article 35. Interest on late payment and other financial expenses.

Concept 352. Interest on late payment.

Interest on late payment to be paid by the various agents as a result of non-compliance with the payment of the obligations, within the time limits laid down, with the exception of those linked to the realisation of investments which consider a higher cost of the same.

Concept 359. Other financial expenses.

Expenses of this nature that have no place in the concepts previously defined, such as:

-Expenses for bank transfers, endorsements, etc.

-Discount expense.

-Exchange differences as a result of foreign currency payments, not derivatives of debt transactions.

-Financial burden of "leasing" contracts where the economic conditions of the agreement lead to the transfer of substantially all the risks and advantages inherent in the ownership of the asset under the contract.

-Financial expenses as a result of purchases made over the Internet.

CHAPTER 4

Current Transfers

They will apply to this chapter:

-Payments, conditioned or not, made by the State, autonomous agencies, state agencies and other public bodies without direct consideration by the receiving agents, which allocate these funds to finance expenses of a current nature.

-This chapter will be dealt with by those indemnities to be satisfied by the Administration as a result of the operation of public services, provided that they are not to be imputed to other chapters by their nature.

-Social benefits, comprising pensions to civil servants and families, civil and military.

-Transfers and grants, both in cash and in kind, shall be charged on the basis of the final beneficiary of the transfers and grants.

-Subventions in kind of common character, referring to goods or services acquired by the Public Administration, for delivery to the beneficiaries in respect of a grant previously granted and, they will be part of them the premiums of different insurance linked to the award of grants.

-All articles in this chapter will be disaggregated at the concept and/or sub-concept level to collect the receiving agent and/or the purpose of the transfer.

Article 40. To the State Administration.

Transfers that the different agents predict to make to the State.

Article 41. To autonomous bodies.

Transfers that the various agents provide to the self-governing bodies of the State Administration.

Article 42. To Social Security.

Transfers that the various agents provide to any of the entities that make up the Social Security system.

Article 43. To state agencies and other public bodies.

Transfers that the various agents can make to state agencies and other state public sector bodies with a limiting budget.

Article 44. To companies, public entities, foundations and other public sector entities.

Transfers that the various agents can make to commercial companies, public entities, foundations and other entities of the state public sector.

Transfers to be made to temporary organisations integrated by both public and private entities provided that there is a majority share of the state public sector.

Transfers shall also be included that are made to public sector entities in which the State participation, without being a majority, is equal to or greater than that of other administrations.

Article 45. To Autonomous Communities.

Transfers, including income shares established in favour of autonomous communities, which the various actors contribute to them.

The article shall include both transfers to the autonomous communities and to the bodies and entities of which they are dependent and those for public sector entities in which the participation autonomic without being majority, outwith the other administrations.

Article 46. To local entities.

Current transfers, including income shares established in favour of local entities, which the various actors contribute to them.

The article shall include both transfers to local entities and to bodies and entities of which they are dependent and those for public sector entities in which local participation is not be in the majority, higher than that of other administrations.

Article 47. To private companies.

Transfers to private companies.

Transfers to be made to temporary organizations that are integrated by both public and private entities, provided that there is a majority private participation.

Article 48. To non-profit families and institutions.

All kinds of grants, grants, donations, literary prizes, artistic or non-inventorable scientists, etc., which are awarded to non-profit entities not belonging to the public sector: foundations, institutions, entities charities or sports and families.

Amounts to be met in respect of non-contributory pensions, extraordinary pensions for acts of terrorism, compensation or aid for early retirement, adjustment of templates, cash prizes for internal centres penitentiary and other compensation.

Pensions which, in accordance with the relevant legislation, cause civil or military officials, including the following, to be in their favour or in that of their family members:

Pensions to civil and military officials, including those of retirement, that will cause military officials to do so, as well as the accruals of the San Hermenegildo and Constancia Cruces.

Pensions to families, of civil and military nature, of widows, orphans and others, caused by civil or military officials and, where appropriate, the accruals derived from the Cruces of San Hermenegildo and Constancia.

Amounts for scheduled departures from inmates to the outside, as a measure of readiness for freedom, such as transportation and food aid.

Amounts intended to satisfy the employer's contribution to the Social Security corresponding to the trainees in professional practice paid in accordance with the provisions of Royal Decree 1493/2011, for which the terms and conditions of inclusion in the General Social Security Scheme of persons participating in training programmes. They shall be covered by Chapter 4 or 7 depending on the economic nature of the grant.

Article 49. Outside.

Payments without direct consideration to agents located outside the national territory or with extraterritorial status or when they are to be made in foreign currency.

This article will also be charged with fees and contributions to international agencies.

B) CONTINGENCY FUND AND OTHER CONTINGENCIES

CHAPTER 5

Contingency and other unforeseen funds

Article 31 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, provides that the State will include in its budgets a differentiated allocation of budget appropriations that will be shall, where appropriate, provide for non-discretionary and non-discretionary needs in the initially approved budget, which may be submitted during the financial year.

This chapter includes the budget implementation contingency fund referred to in Article 50 of Law 47/2003 of 26 November, General Budget.

C) CAPITAL OPERATIONS

CHAPTER 6

Actual investments

This chapter includes expenses to be carried out directly by the State, autonomous agencies, state agencies and other public bodies for the creation or acquisition of capital goods, as well as those for the the purchase of goods of an inventorable nature necessary for the operation of the services and those other expenses of an intangible nature which are depreciable in character.

Also included are leasing contracts where the economic conditions of the lease agreement deduce that substantially all the risks and advantages inherent in the ownership of the active object of the lease are transferred substantially. contract and, in particular, when the option of purchase is to be exercised, imputing to this chapter only the part of the leasing fee corresponding to the recovery of the cost of the good, applying the remainder, that is, the financial, to the concept 359 "Other financial expenses".

An expense will be considered depreciable when it contributes to the maintenance of the activity of the subject that performs it in future exercises.

In general, the costs that have a place in the projects that are defined in the annexes of real investments that are attached to the General Budget of the State, as well as the interests of the the delay in making the investments.

Article 60. New investment in infrastructure and goods for general use.

These investments in infrastructure and goods for general use that increase the stock of public capital are included in this article.

Concept 600. Investments in land.

The following expenses are included in addition to those indicated in the article:

-Assistance derivatives, allowances and travel expenses incurred by the operation of the expropriation juries that are part of the cost of expropriation.

-Derbranches for urbanization costs to be met by the various agents as holders of the affected areas.

Concept 601. Other.

Article 61. Replacement investment in infrastructure and goods for general use.

Collects investments in infrastructure and goods for general use that are intended to:

Maintain or replenish damaged goods so that they can continue to be used to meet the purpose for which they were intended.

Extend the useful life of the good or put it in a state of use that increases the effectiveness in coverage of the needs arising from the delivery of the service.

Concept 610. Investments in land.

The following expenses are included, in addition to those indicated in the article:

-Assistance derivatives, allowances and travel expenses incurred by the operation of the expropriation juries that are part of the cost of expropriation.

-Derbranches for urbanization costs to be met by the various agents as holders of the affected areas.

Concept 611. Other.

Article 62. New investment associated with the operational operation of the services.

Collects those investment projects that increase the stock of public capital, in order to improve quantitatively or qualitatively the internal functioning of the State Administration, autonomous agencies, agencies state and other public bodies.

Leasing contracts are included in the terms set forth in this chapter.

Concept 620. New investment associated with the operational operation of the services.

This concept will be imputed to expenses related to:

-Buildings and other buildings. It includes the purchase and construction of all types of buildings, as well as the fixed and structural equipment associated with them.

-Machinery, facilities and tools. It includes the purchase of machinery, equipment and apparatus for industrial, agricultural, public works, as well as internal transport elements.

-Transport elements. Includes external transport equipment.

-Furniture and Enbeings. Acquisition of furniture and office equipment.

-Equipment for information processing. Acquisition of data processing equipment, central units, auxiliary memory devices, monitors, printers, units for processing and receiving information, as well as the acquisition or development of utilities or contributions for the operation of such equipment, operating systems, database management contributions and any other computer equipment and software.

-Acquisition of other tangible assets. It also includes any other assets not defined in the previous sections, library funds, etc.

Article 63. Replacement investment associated with the operational operation of the services.

Collects investment projects for the internal functioning of the Administration, with the aim of:

-Maintain or replenish damaged goods so that they can continue to be used to meet the purpose for which they were intended.

-Extend the useful life of the good or to put it in a state of use that increases the effectiveness in the coverage of the needs arising from the delivery of the service.

-Repose the affected goods to the service, which have become useless for the provision of the service as a result of their normal use.

Leasing contracts are included in the terms set forth in this chapter.

Concept 630. Replacement investment associated with the operational operation of the services.

This concept is imputed to the same expenses as those indicated for the concept 620, provided that it is a replacement of existing goods by other analogues.

Article 64. Expenditure on investments of immaterial nature.

Expenses incurred in an exercise, not materialised in assets, which are likely to produce their effects in various future years, such as tourism promotion campaigns, trade fairs, exhibitions, studies and technical work, etc. as well as investments in intangible fixed assets such as administrative concessions, industrial property, intellectual property, research and development expenditure, etc. This heading is also charged with the costs of training and maintenance of the real estate registry, expenses for updating and reviewing the general inventory of State goods, compiling and updating statistics, rolls and censuses as well as social awareness campaigns, information and awareness campaigns on the environment, accident prevention, healthy behaviour, etc.

Includes the amount satisfied by the property or the right of use of computer programs when its use is planned in several exercises, provided that they are not integrated into a team and therefore are not susceptible to include them in concept 620.

Leasing contracts are included in the terms set forth in this chapter.

Concept 640. Expenditure on intangible investments.

Article 65. Military investments in infrastructure and other goods.

These items are charged the same types of expenditure as mentioned in Articles 60 "New investment in infrastructure and goods for general use" and 61 " Investment for replenishment in infrastructure and goods intended for use general " in the case of investments affected by military use.

Concept 650. Military investments in infrastructure and other goods.

Article 66. Military investments associated with the operation of services.

These items are charged the same types of expenditure as mentioned in Articles 62 "New investment associated with the operational functioning of the services" and 63 " Reorder investment associated with the operational functioning of the services " in the case of investments affected by military use.

Includes the acquisition of specific fuels from warships and military aircraft, necessary to maintain strategic reserves to ensure the operability of the Armed Forces.

Concept 660. Military investments associated with the operational functioning of services.

Article 67. Military expenditure of intangible investments.

These items are charged with the same types of expenditure as referred to in Article 64 "Intangible investment expenses" in the case of investments affected by military use.

Concept 670. Military expenditures on intangible investments.

CHAPTER 7

Capital Transfers

They will apply to this chapter:

Payments, conditioned or not, made by the State, autonomous agencies, state agencies and other public bodies without direct consideration by the receiving agents, which allocate these funds to finance Capital operations.

Subventions in kind of capital, referring to goods acquired by the Public Administration for delivery to the beneficiaries in respect of a grant previously granted, will form part of them the premiums of different insurance linked to the award of grants.

Transfers and grants, both in cash and in kind, shall be charged on the basis of the final beneficiary of the transfers and grants.

All articles in this chapter will be disaggregated at the concept and/or sub-concept level to collect the receiving agent or/and the purpose of the transfer.

Article 70. To the State Administration.

Transfers that agencies, state agencies, and other public agencies provide for the State to make.

Article 71. To autonomous bodies.

Capital transfers that the various agents provide to the autonomous agencies of the State Administration.

Article 72. To Social Security.

Capital transfers that the various agents provide to any of the entities that make up the Social Security system.

Article 73. To state agencies and other public bodies.

Capital transfers that the various agents make to state agencies and other state public sector bodies with a limiting budget.

Article 74. To companies, public entities, foundations and other public sector entities.

Capital transfers that the various agents can make to commercial companies, public entities, foundations, and other public sector entities.

Transfers to be made to temporary organisations integrated by both public and private entities provided that there is a majority share of the state public sector.

Transfers shall also be included that are made to public sector entities in which the State participation, without being a majority, is equal to or greater than that of other administrations.

Article 75. To Autonomous Communities.

Capital transfers, including income shares established in favour of autonomous communities, which the various actors contribute to them.

The article shall include both transfers to the autonomous communities and to the bodies and entities of which they are dependent and those for public sector entities in which the participation autonomic, without being a majority, outwith that of other administrations.

Article 76. To local entities.

Capital transfers, including income shares established in favour of local entities, which the various actors contribute to them.

The article shall include both transfers to local entities and to bodies and entities of which they are dependent and those for public sector entities in which local participation is not be in the majority, higher than that of other administrations.

Article 77. To private companies.

Capital transfers to private companies.

Transfers to be made to temporary organizations that are integrated by both public and private entities, provided that there is a majority private participation.

Article 78. To non-profit families and institutions.

Capital transfers, which the various agents grant to non-profit entities not belonging to the public sector: foundations, institutions, charities or sports and families.

Amounts intended to satisfy the employer's contribution to the Social Security corresponding to the trainees in professional practice paid in accordance with the provisions of Royal Decree 1493/2011, for which the terms and conditions of inclusion in the General Social Security Scheme of persons participating in training programmes. They shall be covered by Chapter 7 or 4 depending on the economic nature of the grant.

Article 79. Outside.

Payments without direct counterpart to agents located outside the national territory or, with extraterritorial status, or when they are to be made in foreign currency.

This article will also be charged with fees and contributions to international agencies.

D) FINANCIAL OPERATIONS

CHAPTER 8

Financial assets

Comprises the credits for the acquisition of financial assets, which may be represented in securities, notes, etc., as well as those for the formation of deposits and bonds.

Article 80. Acquisition of public sector debt.

Acquisition of all types of public sector debt, in the short and long term.

Concept 800. Acquisition of short-term public sector debt.

Purchase of effects, bonds and other securities issued by the public sector, with maturity not exceeding 12 months.

Concept 801. Acquisition of long-term public sector debt.

Purchase of effects, bonds and other securities issued by any public sector agent with a maturity of more than 12 months.

Article 81. Acquisition of bonds and bonds outside the public sector.

Purchase of bonds and bonds from outside the public sector, in the short and long term, documented in securities securities.

Concept 810. Acquisition of bonds and bonds outside the public sector in the short term.

Purchase of effects, bonds and other securities issued by entities outside the public sector, with a maturity of not more than 12 months.

Concept 811. Acquisition of bonds and bonds outside the public sector in the long term.

Purchase of effects, bonds and other securities issued by entities outside the public sector, with maturity exceeding 12 months.

Article 82. Granting of loans to the public sector.

Loans and advances with or without interest, with short and long-term repayment term granted to the public sector.

Concept 820. Short-term loans.

Advances and loans with or without interest, the repayment and subsequent cancellation of which is not more than 12 months.

Concept 821. Long-term loans.

Loans and advances with or without interest, the repayment and subsequent cancellation of which is greater than 12 months.

Article 83. Provision of loans outside the public sector.

Loans granted outside the public sector with or without interest, with short and long-term repayment term.

Concept 830. Short-term loans.

Advances and loans with or without interest, the repayment and subsequent cancellation of which is not more than 12 months.

Advances to officials and labor personnel will be collected in the sub-concept 08 "Families and non-profit institutions."

Concept 831. Long-term loans.

Advances and loans with or without interest, whose repayment term and subsequent cancellation is greater than 12 months.

Advances to officials and labor personnel will be collected in the sub-concept 08 "Families and Non-Profit Institutions."

Article 84. Constitution of deposits and bonds.

Deliveries of funds in the form of deposits or bonds made by the State, autonomous bodies or other public bodies in the boxes of other agents.

Concept 840. Deposits.

The following subconcepts are detailed:

• Subconcept 00. In the short term

• Subconcept 01. Long term

Concept 841. Sureties.

The following subconcepts are detailed:

• Subconcept 00. In the short term

• Subconcept 01. Long term

Article 85. Acquisition of shares and shares in the public sector.

Purchase of securities representative of capital property.

Concept 850. Acquisition of shares and shares in the public sector.

Acquisition of shares and units of entities belonging to the public sector.

Article 86. Acquisition of shares and units outside the public sector.

Purchase of securities representative of capital property.

Concept 860. From national companies or from the European Union.

Acquisition of shares or other units issued by national private companies or the European Union.

Concept 861. From other companies.

Acquisition of shares or other units issued by other companies not included in the previous concept.

Article 87. Heritage contributions.

Concept 870. Heritage contributions.

Contributions of this nature made by the State, autonomous agencies, state agencies and other public bodies to public entities, and other public sector entities with budget (a) limiting the value of the financial assets or the increase in the share of the entity and the expectation of recovery of the contributions. In another case, they should be considered as capital transfers.

Article 89. Subscription of shares and contributions to International Financial Institutions.

Purchase of securities representing the ownership of capital and contributions to the assets of international bodies provided that financial assets or an increase in the participation of the body are received, for the same value there are expectations for the recovery of contributions. In another case contributions should be considered as capital transfers.

Concept 890. Subscription of shares and contributions to International Financial Institutions.

Purchase of securities representing capital ownership and contributions to the wealth of international financial institutions.

CHAPTER 9

Financial liabilities

Amortization of debts issued, contracted or assumed by the State, autonomous agencies, state agencies or other public bodies, both in national currency or in foreign currency, in the short and long term, by their value cash, applying the implied returns to Chapter 3.

Return of deposits and bonds constituted by third parties.

Article 90. Amortization of public debt in national currency.

Cancellation of all types of debt in national currency, in the short and long term, documented in securities, notes on account or any other document that formally recognizes it, excluding loans.

Concept 900. Amortization of public debt in the short term national currency.

Cancellation of the debt referred to in the article, whose term of maturity and subsequent extinction is not more than 12 months.

Concept 901. Amortization of public debt in the long-term national currency.

Cancellation of the debt referred to in the article whose term of maturity and subsequent extinction is greater than 12 months.

Article 91. Amortization of loans in national currency.

Cancellation of national currency loans contracted or assumed by the State, autonomous agencies, state agencies, or other public bodies and obtained from public or private sector entities.

Concept 910. Amortization of short-term loans from public sector entities.

Cancellation of national currency loans contracted or assumed by the State, autonomous agencies, state agencies, or other public sector entities obtained from the public sector, the maturity of which is not greater than 12 months.

Concept 911. Amortization of long-term loans from public sector entities.

Cancellation of debts referred to in concept 910 when the maturity period is longer than 12 months.

Concept 912. Amortization of short-term loans from outside the public sector.

Cancellation of loans in national currency, contracted or assumed by the State, autonomous agencies, state agencies and other public bodies and obtained outside the public sector, the maturity of which is not greater than 12 months.

Concept 913. Amortization of long-term loans from outside the public sector.

Cancellation of debts referred to in concept 912 where the maturity is longer than 12 months.

Article 92. Amortization of public debt in foreign currency.

Cancellation of public debt in foreign currency, issued or assumed by the State, autonomous agencies, state agencies and other public bodies, excluding loans.

Concept 920. Amortization of public debt in foreign currency in the short term.

Cancellation of debts issued or assumed in foreign currency whose term of maturity and extinction does not exceed 12 months.

Concept 921. Amortization of public debt in foreign currency in the long term.

Cancellation of debts issued or assumed in foreign currency with a maturity and extinction period exceeding 12 months.

Article 93. Amortization of foreign currency loans.

Cancellation of foreign currency loans, contracted or assumed by the State, autonomous agencies, state agencies, and other public bodies, whether in the short or long term.

Concept 930. Amortization of short-term foreign currency loans.

Cancellation of foreign currency loans, contracted or assumed by the State, self-governing bodies or state agencies with a maturity of not more than 12 months.

Concept 931. Amortization of long-term foreign currency loans.

Cancellation of the debts referred to in concept 930, where the maturity is longer than 12 months.

Article 94. Return of deposits and bonds.

Return operations of deposited deposits or bonds entered in the State, autonomous agencies, state agencies, or other public bodies.

Concept 940. Return of deposits.

Concept 941. Return of sureties.