On the basis of, inter alia, Article 3 of Royal Decree 1517/1991 of 11 October ("Official State Gazette" of 25), the Resolution of 22 October 1992 of this Directorate-General ("Official State Gazette" of 4 November), on reservation, delegation and determination of functions and registration of collaborators in the collection management, in the number 1 of its Instruction third reserve to the central organs of the General Treasury of the Social Security the revenue management of the debts the object of which is constituted by the resources of the system which it specifies and with the In the same way, it is also noted that the amount of the capital charge for pensions and other periodic benefits, as well as the interest and surcharges on the same, is included in paragraph 1.4 of the same paragraph. which must be entered by the Working Accident and Occupational Diseases of the Social Security or the undertakings declared responsible, as a function assigned exclusively to the aforementioned central organs of the General Treasury of Social Security.

However, the experience acquired in the collection of the capital funds from the central organs of this General Treasury in accordance with the repeated Third Instruction has evidenced the need to speed up such management in the sense that it is carried out in a decentralized manner, in whatever way possible, through the Provincial Directorates of the General Treasury and its Administrations. This will bring about the recovery of the related charges for the persons responsible for the payment and will facilitate the greater immediacy and effectiveness in respect of the same.

These same considerations of immediacy and effectiveness impose, however, to maintain centralization in respect specifically to the collection of the capital cost in charge of Mutual Work Accidents and Occupational diseases of social security.

Therefore, this Directorate-General, in use of the powers conferred on it by Article 3 of the General Regulation on the Collection of Resources of the System of Social Security, approved by Royal Decree 1637/1995, of 6 of October ("Official State Gazette" of 24), resolves:

First. -Amend point 1.4 of the Third Instruction of the Resolution of 22 October 1992 of this Directorate-General, on the reservation, delegation and determination of functions and Registration of Collaborators in the management retreading, concerning the collection of duties reserved for the central organs of the General Treasury of Social Security, which is drawn up in the following

" 1.4 The amount of the capital cost of pensions and other periodic benefits as well as of the interest and surcharges on the same and that must be entered by the Mutual Insurance and Labor Accidents Social Security professionals declared responsible for those.

With regard to the settlement of the capital cost of pensions and other periodic benefits and the interest and surcharges on them, which must be collected from the undertakings declared responsible, as well as the In the case of the cost capital referred to in Article 99 (6) and (7) of the Order of 8 April 1992, the central organs of the General Treasury of Social Security are reserved exclusively for the calculation of the calculations. actuarials relevant for the determination of such amounts. '

Second. -The provisions of this Resolution shall enter into force from the day following that of its publication in the "Official Gazette of the State".

Madrid, November 7, 1995. -Director General, Francisco Luis Frances Sanchez.