JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Cortes have approved and I come to sanction the following organic law:

PREAMBLE

The Government's Economic Policy Strategy has been drawn up on the basis of an analysis of the difficulties and strengths of the Spanish economy and reflects the priority strategic lines of the Government to promote economic recovery and job creation.

These lines focus on fiscal consolidation, financial system reform and the structural reforms needed to improve the flexibility and competitiveness of the Spanish economy.

In the area of fiscal consolidation, the government is developing an improvement in economic governance, through better control and greater budgetary discipline, on the basis of the Organic Law 2/2012, of 27 April, on budgetary stability and financial sustainability, and the commitment of all public administrations in strict compliance with the objectives of budgetary stability.

Fiscal authorities have proven to be a key element for governments in designing, implementing and evaluating fiscal policies, especially in the current financial crisis scenario where it is imperative. carry out comprehensive and rigorous monitoring of compliance with the objectives of budgetary stability and public debt, as well as of the spending rule.

Although the fiscal authorities have already existed for some time in some countries in our environment, in recent years there has been a clear trend towards the creation of this type of entity, a trend that is reinforced with the European regulatory impetus in this area.

With this Organic Law, the commitment is reinforced to achieve effective control of the fulfillment of the objectives of budgetary stability and public debt and the spending rule by introducing new mechanisms of supervision and transparency in the tax policies of the various public administrations. In addition, compliance with the requirements of Council Directive 2011 /85/EU of 8 November 2011 on the requirements applicable to the budgetary frameworks of the Member States, as regards the need for institutions to be established, is also met. Independent prosecutors who carry out the exercise of effective monitoring of compliance with the tax rules, based on reliable and independent analyses carried out by bodies with functional autonomy in respect of the budgetary authorities of the Member States.

Its organic character is justified in the development of the principle of budgetary stability enshrined in Article 135 of the Spanish Constitution. In this sense, the constituent allows the possibility of regulating through organic law those aspects that affect the compliance by the Public Administrations of the principles contained in that article, being therefore the present Law Organic complementary to Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

For all this, the Independent Fiscal Responsibility Authority will be created, which will ensure strict compliance with the principles of budgetary stability and financial sustainability through the continuous evaluation of the cycle. budget, public debt, and the analysis of economic forecasts. To this end, the Independent Fiscal Responsibility Authority will assess macroeconomic forecasts that will be incorporated into medium-term budget and scenario projects and will analyze the implementation and implementation of policies. The aim is to identify possible deviations from the objectives pursued in an early stage. In addition, it may, where it considers, formulate any opinions it deems appropriate on the matters referred to in this or other laws.

To ensure the independence and effectiveness of its actions, the Independent Fiscal Responsibility Authority must have the necessary material and human resources, with qualified and accredited professionals. of the experience required to perform the special tasks entrusted.

This Organic Law consists of twenty-seven articles, structured in three chapters, two additional provisions and six final provisions.

Chapter I of "Nature and legal regime", proceeds to the creation of the Independent Authority of Fiscal Responsibility as an entity of Public Law with its own legal personality and full public and private capacity, whose This is the continuous assessment of the budget cycle, public debt, and the analysis of economic forecasts.

In this respect, it should be noted that the Independent Fiscal Responsibility Authority is configured as a special and singular entity other than those mentioned in Law 6/1997 of 14 April of the Organization and Operation of the General Administration of the State, and which is common in its actions to all Public Administrations.

In addition, among other aspects, this chapter also regulates the scope of the subjective application of the Organic Law, the faculties recognized to the Independent Fiscal Responsibility Authority, among which its the ability to cooperate with other independent tax authorities in other States, for example through participation in working groups, their legal status, as well as the effects of the reports and opinions issued by the latter. In this respect, it is important to note that the effect of these reports is very relevant as if the Management or recipient entity does not address its recommendations, it will necessarily have to motivate and incorporate this report into the file.

At the same time, the Law recognizes another capacity of the Authority, and it is the possibility to issue, at any time, opinions on its own initiative on the matters provided for in the Law. In this case, the Administration or entity to which it is a recipient shall not be required to state reasons for the fact that, where appropriate, the Authority's opinion is based on its opinion.

Reports and opinions, Chapter II, contains the mandatory reports to be made by the Independent Fiscal Responsibility Authority and among which the report on the economic forecasts made by the Government of the Nation, the report on the Stability and Growth Pact, an annual report on the analysis of budget implementation, public debt and the spending rule, and the report before the approval of economic-financial plans. It also provides for the possibility for the Independent Fiscal Responsibility Authority to report on the advisability of activating the preventive, corrective and coercive measures provided for in Chapter IV of the Organic Law 2/2012 of 27 April, the concurrence of the exceptional circumstances referred to in Article 11.3 of the said Organic Law and on the sustainability of public finances in the long term or any other matter where a law so provides.

Chapter III of "Organization and Operation" regulates the composition and organization of the Independent Fiscal Responsibility Authority, as well as the appointment and causes of the cessation of its President, who has the consideration of He will therefore be subject to the obligations of accountability and transparency that the legislation determines, and in particular to Law 5/2006, of 10 April, to regulate the conflicts of interest of the members of the Government and of the high positions of the General Administration of the State. In this respect, a single-member model supported by a steering committee is established, which can be attended by experts of recognized prestige at the request of its president. Similarly, the Independent Fiscal Responsibility Authority shall be organized in divisions for the purpose of matter.

The additional provision first sets up the Technical Committee of National Accounts, made up of the National Institute of Statistics, the Banco de España and the General Intervention of the State as competent bodies in the production of of the national accounts of the units which make up the sector of public administrations and of public financial and non-financial corporations.

In this sense, it is contemplated that the aforementioned Committee can carry out verification and contrast actions of the information supplied from the Autonomous Communities and the local Corporations, as recommended by the organs The European Commission is responsible for national accounting. The group will also provide its reports to the Independent Fiscal Responsibility Authority.

On the other hand, the additional provision second creates the rate of supervision, analysis, advice and monitoring of fiscal policy, and regulates its main elements. The said fee will be the main source of funding for the Authority, thus favouring its independence. Finally, with regard to the final provisions, the deadline given to the Council of Ministers to approve the entity's organic statute, the enabling of the government and the Minister of Finance and Public Administrations, in the field of its powers, in order to adopt the regulatory provisions necessary for the development and implementation of this Organic Law, and the entry into force on the day following its publication.

CHAPTER I

Nature and legal regime

Article 1. Creation and nature of the Independent Fiscal Responsibility Authority.

The Independent Fiscal Responsibility Authority is created, as an entity governed by public law with its own legal personality and full public and private capacity, which exercises its functions with autonomy and functional independence. with regard to Public Administrations.

Article 2. Finnish.

The Independent Fiscal Responsibility Authority aims to ensure effective compliance by the Public Administrations with the principle of budgetary stability provided for in Article 135 of the Constitution. Spain, through the continuous evaluation of the budget cycle, public debt, and the analysis of economic forecasts.

Article 3. Subjective scope.

The Independent Fiscal Responsibility Authority will exercise its functions throughout the Spanish territory in a unique and exclusive way and with respect to all the members of the public sector in the terms provided for in the Article 2 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

Article 4. Faculties.

1. The Independent Fiscal Responsibility Authority will exercise its functions through reports, opinions and studies, in the terms laid out in this Act.

2. For this purpose, the economic and financial information relating to the various public administrations will be available to them. In order to ensure efficiency and avoid duplication in the reporting of information, access to information shall preferably be carried out through the Ministry of Finance and Public Administrations, without prejudice to the possibility of directly additional information to the relevant Public Administrations, in particular where the information obtained through the Ministry is not sufficient, complete or require any clarification.

By Order of the Minister of Finance and Public Administrations, prior to the report of the Independent Fiscal Responsibility Authority, the data and documents and procedures for referral, including the telematic, which the Ministry of Finance and Public Administrations will have on a permanent basis at the disposal of the aforementioned Authority. The above shall be understood as being independent of the needs of additional information required by the Authority for the proper performance of its tasks and which is not explicitly provided for in that Order.

3. The subjects included in the scope of this Law will be obliged to provide the financial and economic information required by the Independent Fiscal Responsibility Authority, which is necessary for the performance of their duties, within the time limit. which is pointing to the effect. The size and complexity of the information required shall be taken into account in the determination of that period.

In the event of a breach of the duty of collaboration, the Independent Fiscal Responsibility Authority shall include on its website a public warning of such a circumstance.

In accordance with the provisions of Article 27.6 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability, the serious or repeated breach of the duty to cooperate with the Authority Independent of Fiscal Responsibility may, after hearing of the defaulting subject, carry out the imposition of the measures provided for in Article 20 of the said Organic Law.

It is for the President of the Independent Fiscal Responsibility Authority to assess whether this is a serious or repeated non-compliance, in which case it will communicate it to the Government of the Nation, for the purposes of the Article 27 (6) and the General Courts.

4. In any event, the information received by the Independent Fiscal Responsibility Authority shall be treated in compliance with the limits governing access to confidential information.

5. The functions of the Independent Authority for Fiscal Responsibility provided for in this Article shall be exercised without prejudice to those of the Council of the European Communities of 22 September 1980 on the financing of the Autonomous Communities. Fiscal and Financial Policy.

Article 5. Preparation of reports, opinions and studies.

1. The reports evacuated by the Independent Fiscal Responsibility Authority will be those provided for in this Act. If the Administration or the target entity of the report deviates from the recommendations contained in the report, it shall motivate and incorporate that report into the relevant dossier. The Independent Fiscal Responsibility Authority may transfer a proposal for a report to the Administration or the entity within the time limit to be determined and within the time limits specified for the issuance of the reports. addressees may indicate manifest errors, ambiguities, or inaccuracies.

Reports may be issued by the Authority itself, on the date determined for the purpose in this Law, or at the request of a public administration, within ten days of its request. This period may be reduced to the days indicated in the request provided that the reasons for urgency are justified.

2. Opinions shall be drawn up on the own initiative of the Authority on the matters referred to in Article 23. The administration or entity to which the opinion is addressed may depart from the criterion in the content without the need for reasons.

3. The Independent Fiscal Responsibility Authority will carry out the studies that the Government of the Nation, the Council of Fiscal and Financial Policy, the National Commission of the Local Administration or the Financial Commission of the Social Security request.

The Independent Fiscal Responsibility Authority may carry out studies applying to the Autonomous Communities and the Local Entities, which must be limited to their field of competence and without affecting their own competences. other administrations. In the event of the competence of other administrations other than the applicant being affected, the application shall be made by the competent collegiate bodies referred to in the preceding paragraph.

4. The reports and opinions of the Independent Fiscal Responsibility Authority will be public and motivated, and will be available on their website.

5. The Independent Fiscal Responsibility Authority shall annually draw up a memory of activities to which it will give maximum publicity and dissemination.

Article 6. Institutional relations.

The Independent Fiscal Responsibility Authority, in coordination with the Ministry of Finance and Public Administrations, will collaborate with the institutions and bodies of the European Union, in particular with the European Commission, in the exercise of the functions of evaluation of public finances. It may also cooperate with the independent tax authorities of other Member States.

Article 7. Functional independence.

1. The Independent Fiscal Responsibility Authority shall act, in the development of its activity and for the fulfilment of its purposes, with full organic and functional independence.

Neither its President nor the members of the organs or other personnel of the Authority may request or accept instructions from any public or private entity.

2. Without prejudice to the foregoing and for purely organizational and budgetary purposes, the Authority is attached to the Ministry of Finance and Public Administrations through the Minister of Finance and Public Administration. This membership will in no case affect their autonomy and functional independence.

Article 8. Legal regime.

1. The Independent Fiscal Responsibility Authority shall be governed by the provisions of this Law, the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability and in its development regulations.

2. The Council of Ministers will approve by Royal Decree, after consulting the President of the Independent Fiscal Responsibility Authority, the Organic Statute of the Independent Fiscal Responsibility Authority that will develop its organization and internal operation.

Article 9. Legal status of staff.

1. The staff at the service of the Independent Fiscal Responsibility Authority shall be of a general career civil servant of the Public Administrations or, where appropriate, labor personnel from national or international organizations with control functions or economic, fiscal, budgetary or financial analysis.

2. The selection, training, provision of jobs, mobility, remuneration and disciplinary regime of its staff will be governed by the provisions of this Law, by the Basic Staff Regulations and by the remaining State legislation in public function matter.

In any case, the selection of the workforce referred to in paragraph 1 of this Article shall be carried out in accordance with criteria of publicity, merit and capacity.

3. The curriculum vitae of all staff serving the Independent Fiscal Responsibility Authority shall be published on its website, including that of its Chairman and Directors of Division.

Article 10. Recruitment scheme.

The Independent Fiscal Responsibility Authority will adjust its procurement regime to the provisions of the current legislation on public sector procurement, with its President being its contracting authority.

Article 11. Economic-financial and heritage regime.

1. The Independent Fiscal Responsibility Authority shall have its own assets, which shall be independent of the assets of the General Administration of the State.

2. The Independent Fiscal Responsibility Authority shall have sufficient economic and human resources to comply with its financial and financial resources, with the supervision fees determined by law and prices as their main means of financing. (a) public by studies, which must be met by the public authorities in respect of which they perform their duties.

3. The Independent Fiscal Responsibility Authority will also have the following assets and economic means:

(a) The allocations to be established annually in the General Budget of the State.

b) Goods and rights that constitute their assets, as well as the products and income thereof.

c) Other than legally allowed to be attributed to you.

Article 12. Budget, accounting system and economic and financial control.

1. The Independent Fiscal Responsibility Authority shall draw up and approve annually a preliminary draft budget, the appropriations of which shall be limited, and shall forward it to the Ministry of Finance and Public Administrations for later integration into the General Budget of the State, as provided for in Law 47/2003 of 26 November, General Budget.

2. The system of variations and the linking of the appropriations in that budget shall be that laid down in the Organic Statute of the Independent Fiscal Responsibility Authority.

3. It is up to the Chairman of the Independent Fiscal Responsibility Authority to approve the expenditure and order the payments, except for cases reserved for the government's competence, and to carry out the accountability of the body.

4. The Independent Fiscal Responsibility Authority will formulate and render its accounts in accordance with Law 47/2003 of 26 November, General Budget, and the rules and principles of accounting contained in the General Plan of Public Accounting and its development standards.

5. Without prejudice to the powers conferred on the Court of Auditors by its Organic Law, the financial economic management of the Independent Fiscal Responsibility Authority shall be subject to the control of the General Intervention of the State in terms of Law 47/2003 of 26 November, General Budget.

Article 13. Actions against the actions of the Independent Fiscal Responsibility Authority.

1. The acts and decisions of the organs of the Independent Fiscal Responsibility Authority other than the President may be the subject of an administrative appeal in accordance with the provisions of Law No 30/1992 of 26 November 1992 on the Public administrations and the Common Administrative Procedure. In no case may the reports issued by the Authority be subject to appeal.

2. The acts and resolutions of the President of the Independent Fiscal Responsibility Authority shall end the administrative path, being only recourse to the judicial-administrative jurisdiction.

CHAPTER II

Reports and Opinions

Article 14. Report on macroeconomic forecasts.

1. Macroeconomic forecasts which are incorporated in the draft budgets of all public administrations or in the stability programme shall be reported by the Authority and shall be indicated if they have been endorsed by the Authority.

2. To this end, the Public Administrations must first request the Independent Fiscal Responsibility Authority to issue the report referred to in paragraph 1 of this Article, which shall take into account the preparation of the definitive forecasts to be incorporated in their draft budgets or in the stability programme.

3. Among other aspects, the reports referred to in this Article shall assess the adequacy of the forecasts made to Council Directive 2011 /85/EU of 8 November 2011 on the requirements applicable to frameworks budget of the Member States.

4. The report shall include an assessment of whether there is an important bias in macroeconomic forecasts over a period of four consecutive years, in accordance with Article 4.6 of Council Directive 2011 /85/EU of 8 November 2011 on the requirements applicable to the budgetary frameworks of the Member States. If the report concludes that there is such bias, the State will take the necessary steps to correct it and make it public.

Article 15. Report on the methodology for calculating the trend estimates of revenue and expenditure, and the growth benchmark rate.

The amendments to the Ministerial Order governing the methodology used for the calculation of the trend forecasts for revenue and expenditure and for the reference rate for growth referred to in Articles 12.3 and 21.1.b) of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, shall be informed by the Independent Authority of Fiscal Responsibility with character prior to its approval.

Article 16. Report on the draft Stability Programme.

1. Before 15 April each year, the Independent Fiscal Responsibility Authority shall report on the draft Stability Programme, with a special assessment of the commitments to ensure compliance with the stability objective. budget, the public debt limit and the spending rule.

2. If there are changes in the objective of budgetary stability, the debt limit and the spending rule affecting the stability programme, they shall be informed by the Independent Fiscal Responsibility Authority.

Article 17. Reports on the analysis of budget implementation, public debt and the spending rule.

Before 15 July each year, the Independent Fiscal Responsibility Authority shall inform, in view of the budgetary implementation and the measures envisaged in the current year and the immediate preceding year, of the completion of the objectives of budgetary stability and public debt for the current financial year as well as the expenditure rule of all public administrations.

Article 18. Report on the establishment of the individual objectives for the Autonomous Communities.

Within ten days of the Government's approval of the objectives of budgetary stability and public debt for the whole of the Public Administrations, the Independent Fiscal Responsibility Authority will transmit to the Ministry of Finance and Public Administrations a report on the objectives of budgetary stability and public debt for each of the Autonomous Communities for the purposes provided for in Article 16 of the Organic Law 2/2012, of 27 of April, Financial Stability and Financial Sustainability.

Article 19. Report on the economic-financial plans and rebalancing plans of the Central Administration and the Autonomous Communities.

Prior to their approval, the economic-financial plans and rebalancing plans of the Central Administration and the Autonomous Communities will be reported by the Independent Fiscal Responsibility Authority.

Article 20. Report of the projects and key lines of budgets of the Public Administrations.

The Independent Fiscal Responsibility Authority shall, before 15 October of each year, draw up the report referred to in Article 17.1 of the Organic Law 2/2012 of 27 April on Budgetary Stability and Sustainability Financial.

Article 21. Report on the implementation of the correction mechanisms provided for in the Organic Law 2/2012 of 27 April on Budgetary Stability and Financial Sustainability.

The Independent Fiscal Responsibility Authority may report on the advisability of activating the preventive, corrective and coercive measures provided for in Chapter IV of the Organic Law 2/2012 of 27 April 2012. Budgetary stability and financial sustainability, as well as the monitoring of those that would have been adopted, in particular by the authorities exercising the financial protection of local authorities, on the occasion of publication quarterly in terms of national accounting of the non-financial operations of the whole of the Public Administrations sector, for each of its sub-sectors and for each Autonomous Community, or for reports on the monitoring of financial economic plans.

Article 22. Report on the concurrence of the exceptional circumstances referred to in Article 11.3 of the Organic Law 2/2012 of 27 April 2012 on Budgetary Stability and Financial Sustainability.

The Independent Fiscal Responsibility Authority shall report on the concurrence of the exceptional circumstances referred to in Article 11.3 of the Organic Law 2/2012 of 27 April of Stability Budget and financial sustainability prior to the parliamentary procedure provided for in that article.

Article 23. Opinions issued by the Independent Fiscal Responsibility Authority.

The Independent Fiscal Responsibility Authority may issue opinions on the following matters:

(a) The monitoring of the information on the budget implementation provided by the Ministry of Finance and Public Administrations in application of the principle of transparency of the Organic Law 2/2012 of 27 April, Budgetary Stability and Financial Sustainability, in relation to the fulfilment of the objectives of budgetary stability, public debt or the spending rule of all Public Administrations.

b) The sustainability of long-term public finances.

c) On any other matter when a law so provides.

CHAPTER III

Organization and operation

Article 24. Chairman of the Independent Fiscal Responsibility Authority.

1. The Independent Fiscal Responsibility Authority shall be directed and represented by a President to be appointed, among persons of recognized prestige and minimum experience of ten years of professional exercise in matters of analysis budget, economic and financial sector of the public sector, especially its independence and objectivity.

2. The President shall be appointed by the Council of Ministers, on the proposal of the Minister of Finance and Public Administrations, upon the appearance of the person proposed for the position before the corresponding Commission of the Congress of Deputies, with the the purpose of examining whether the experience, training and capacity of the proposed person is appropriate for the job.

The Congress, through the competent committee and by an absolute majority, will accept the proposal. If no acceptance has been made within 15 days of the appearance, the simple majority of the competent Senate Committee shall be sufficient to express the acceptance.

3. The position of President is exclusive dedication, is subject to the regime of incompatibilities of the senior positions of the General Administration of the State, and will be incompatible with the exercise of any public or private professional activity, repaid or not, unless they are inherent in their status as Chairman of the Independent Fiscal Responsibility Authority.

4. The President will attend as a member with a voice but without a vote to the Fiscal and Financial Policy Council, the National Commission of the Local Administration and the Financial Committee on Social Security.

5. Upon termination of office and for the following two years, you may not engage in any professional activity related to the evaluation function attributed to the Independent Fiscal Responsibility Authority.

6. The President will remain in office for six non-renewable years, and will only cease for the following reasons:

a) To end the period for which he was appointed.

b) At your own request.

c) By being incourseable in some cause of incompatibility.

d) For inability to come over for the exercise of their functions.

e) For felony conviction.

f) For gross non-compliance with its obligations. In this case, their separation will be agreed upon by the government, after having been instructed by the Minister of Finance and Public Administrations, who will make it known to the General Cortes, and in which the other members of the steering committee.

7. The President shall have the highest office, with the rank of Undersecretary.

8. The President of the Independent Fiscal Responsibility Authority shall appear at least annually to the competent committee of the Congress of Deputies and the Senate.

Article 25. Duties of the President.

The President shall exercise with full independence and objectivity, without being subject to any instructions, the following functions in the Independent Fiscal Responsibility Authority:

a) Ostend your legal representation.

b) To direct and coordinate the activities of all its management bodies.

c) Play the top leadership of all your staff.

d) Dispose expenses and order payments.

e) Celebrate contracts and conventions.

Article 26. Organization in divisions.

1. The Independent Fiscal Responsibility Authority shall be organised in divisions.

2. Each Director of Division shall be appointed by the Council of Ministers, on a proposal from the Chairman of the Independent Fiscal Responsibility Authority, in accordance with the principles of merit, capacity and publicity, among those with experience of at least ten years in the relevant areas of the division concerned.

3. The Directors of Division will not have the consideration of a high office, if they will have the consideration of professional managerial staff in accordance with the provisions of Law 7/2007, of April 12, of the Basic Staff Regulations.

Article 27. Steering Committee.

1. In the performance of his duties the President is assisted by the Steering Committee composed of the Directors of Division.

2. If the President so considers, the Committee may be assisted by experts of national or international prestige on the basis of the subjects to be submitted.

Additional disposition first. Establishment of the Technical Committee of National Accounts.

1. For the assessment and allocation of economic operations carried out by the different units of the public sector, as well as the sectoral delimitation of those units, in accordance with the criteria laid down in the European System of Accounts, the Technical Committee of National Accounts is set up by representatives of the National Statistics Institute, the Banco de España and the General Intervention of the State Administration, as competent bodies in the drawing up of the accounts national units of the units which make up the sector of general government and public financial and non-financial corporations.

2. The functioning and organisation of the said Committee shall be governed by an internal rules of procedure which shall be adopted by the bodies indicated and published in the Official State Gazette for general knowledge.

3. The Committee may, in the course of its duties, carry out actions directly aimed at verifying and contrasting the information provided by the institutional units belonging to the sub-sectors of the Autonomous Communities. and Local Corporations, classified according to the criteria of the European System of Accounts.

4. This Committee shall provide information, where appropriate, in the exercise of its duties to the Independent Fiscal Responsibility Authority, for information.

5. The institutions set up by this Committee shall in any event maintain their full professional independence and functional autonomy in the exercise of their respective responsibilities and responsibilities under European and national law.

Additional provision second. Rate of supervision, analysis, advice and follow-up of the fiscal policy and the Independent Fiscal Responsibility Authority.

The tax policy monitoring, analysis, advisory, and monitoring rate is set, which is structured according to the following elements:

a) Regulatory sources. The rate of analysis, advice and follow-up of the tax policy shall be governed by this Law and by the other normative sources established by Law 8/1989, of 13 April, of Public Fees and Prices and by Law 58/2003, of December 17, Tax General.

b) Tax tax. The taxable fact of the fee shall be the provision to the Public Administrations of the services referred to in Chapter II of this Act by the Independent Fiscal Responsibility Authority.

c) Contributors. They are taxpayers of this rate, the State, the Autonomous Communities, the Cities with Autonomy Statute, the Local Corporations and the Social Security System, through the General Treasury of Social Security.

d) Exemption. Local Entities whose tax base is lower than that determined in the General Budget Law of the State shall be exempt from the levy.

e) Devengo. The fee shall be payable on 1 January of each year.

f) Tax base. The taxable amount shall be the amount of the initial appropriations for non-financial operations referred to in Chapters 1 to 7, both included, of the last approved budget of the taxpayer.

In the case of the State, account will be taken of the initial non-financial credits of the State included in the General Budget of the State. For Social Security, the initial non-financial credits of the Social Security System aggregate will be taken. For the Autonomous Communities, the initial non-financial claims of the General Administration of the Autonomous Community shall be considered for this purpose. For Local Entities the amount of the initial non-financial credits from the general budget of the Local Entity will be taken.

g) Type of lien. The applicable tax rate will be set in the State Budget Law for 2014 as a percentage of the tax base that will allow the financial balance of the charges to be maintained and may be modified in these same terms in the Law of the State's General Budget for each year.

h) Rate management. The management of the fee corresponds to the Independent Fiscal Responsibility Authority. The tax payers shall declare, liquidate and enter the rate corresponding to them in the model, place and time limits established by the Minister of Finance and Public Administrations, and the filing and payment of the fee may also be established. by telematic means.

i) Affection. The performance of the fee shall be entered in the bank accounts authorized for that purpose by the Independent Fiscal Responsibility Authority, in the manner that is determined. The amount of the fee shall be affected to finance the expenditure incurred by the Independent Fiscal Responsibility Authority in the performance of its duties.

Final disposition first. Amendment of the Organic Law 2/2012 of 27 April, of budgetary stability and financial sustainability.

One. Article 16 is amended, which is worded as follows:

" Article 16. Establishment of the individual objectives for the Autonomous Communities.

Approved by the Government the objectives of budgetary stability and public debt under the conditions set out in Article 15 of this Law, the Ministry of Finance and Public Administration, prior to the report of the Independent Fiscal Responsibility Authority, will formulate a proposal for objectives of budgetary stability and public debt for each of the Autonomous Communities.

On the basis of the aforementioned proposal, the Government has submitted a report from the Fiscal and Financial Policy Council that will have to decide within the term of 15 days from the date of receipt of the proposal in the Secretariat of the Council for Fiscal and Financial Policy of the Autonomous Communities, set the objectives of budgetary stability and public debt for each of them. "

Two. Article 17 (1) and (2) are amended as follows:

" 1. Before October 15, the Independent Fiscal Responsibility Authority will make public, for general knowledge, the report prepared on the adequacy of the objectives of stability, debt and the spending rule of the draft budget. General of the State and of the information referred to in Article 27, which may include recommendations in case of an assessment of any deviation. The Ministry of Finance and Public Administrations may make any additional recommendations it considers.

2. Before 1 April each year, the Independent Fiscal Responsibility Authority shall report to the Government on the extent to which the objectives of budgetary stability and public debt are met in the initial budget of the Public Administrations. The report will also include compliance with the expenditure rule of the Central Administration and the Autonomous Communities. The Ministry of Finance and Public Administrations may formulate recommendations it considers on the extent to which the objectives are met. "

Three. Article 23 (1), which is worded as follows, is amended as follows:

" 1. The economic and financial plans and the rebalancing plans shall be submitted, after the Independent Fiscal Responsibility Authority report, in the cases in which it is required, before the bodies referred to in the following paragraphs within the maximum period of one month after the failure to comply, or the circumstances provided for in Article 11.3, respectively. These plans must be approved by these bodies within two months of their submission and their implementation may not exceed three months from the date of the finding of the non-compliance or the assessment of the circumstances envisaged. in Article 11.3.

In the calculation of the maximum period of one month, the time elapsed between the application and the issuance of the report of the Independent Fiscal Responsibility Authority shall not be computed. "

Final disposition second. Precepts as ordinary law.

Articles 5.3, 5.5, 6, 9.2, 9.3, and 10, as well as paragraphs 2, 4, and 5 of the additional provision, and the second provision, second.

Final disposition third. Competence title.

This Organic Law is approved under the development of Article 135 of the Spanish Constitution.

Final disposition fourth. Normative development of the Law.

1. The Council of Ministers shall approve, before 31 December 2013, a Royal Decree approving the Organic Statute of the Independent Fiscal Responsibility Authority.

2. The Government is empowered to lay down regulatory provisions and take necessary measures for the development, implementation and enforcement of the provisions of this Act.

Final disposition fifth. Incorporation into Community law.

By this Law, Council Directive 2011 /85/EU of 8 November 2011 on the requirements applicable to the budgetary frameworks of the Member States is partially incorporated into Spanish law.

Final disposition sixth. Foral regimes.

1. Under its foral regime, the application to the Community of Navarra of the provisions of this Law will be carried out, as established in article 64 of the Organic Law of Reintegration and Improvement of the Foral Regime of Navarre, according to to the provisions of the Economic Convention between the State and the Community of Navarre.

2. Under its foral regime, the application to the Autonomous Community of the Basque Country of the provisions of this Law shall be without prejudice to the provisions of the Law of the Basque Concert.

Final disposition seventh. Entry into force.

This Law shall enter into force on the day following that of its publication in the "Official Gazette of the State".

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this organic law.

Madrid, 14 November 2013.

JOHN CARLOS R.

The President of the Government,

MARIANO RAJOY BREY