JOHN CARLOS I

KING OF SPAIN

To all those who present it, and understand.

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

PREAMBLE

I

The General Budget of the State bases its basic normative framework on our Magna Carta, the Spanish Constitution of December 27, 1978, as well as the General Budget Law and the Organic Law on Budgetary Stability and Financial Sustainability.

The Constitutional Court has clarified the possible content of the annual State Budget Law and has come to show that there is a necessary content, constituted by the determination of the income and the the authorisation of expenditure which the State and the Entes may carry out to the related or dependent in the financial year in question. In addition to this necessary content, it is possible to add an eventual content, although strictly limited to the subjects or questions which are directly related to the revenue forecasts, the expenditure ratings or the general economic policy criteria, which are a necessary complement to the easier interpretation and more effective implementation of the general budget of the State and the economic policy of the Government.

On the other hand, the Constitutional Court points out that the temporality criterion is not a determining factor in the constitutionality or not of a rule from the perspective of its inclusion in a Budget Law. For this reason, while the Budget Law can be classified as an essentially temporary rule, nothing prevents them from being able to form part of the same precepts of a multiannual or indefinite nature.

On the other hand, in tax matters, Article 134 (7) of the Constitution provides that the Law on Budgets cannot create taxes, even if they modify them when a substantive tax law so provides.

The matters remaining outside these forecasts are matters outside the State's General Budget Law. In this way, the content of the Law is constitutionally limited-unlike the other laws, the content of which is, in principle, unlimited-within the jurisdiction of the State and with the exclusions of the matter reserved for Organic Law.

Consequently, the State General Budget Law for 2013 only regulates, together with its necessary content, those provisions that respect the doctrine of the Constitutional Court on the eventual content.

These General Budget of the State for 2013, elaborated in the framework of Law 47/2003, of November 26, General Budget, persist in the objective of achieving a greater rationalization of the budgetary process through the confluence the improvements introduced at the level of systematization, as well as the economic and financial management of the state public sector, to order its accounting and control standards, and at the level of efficiency and efficiency.

These are the first budgets to be drawn up since the adoption of the Organic Law 2/2012 of 27 April, on budgetary stability and financial sustainability, which has developed the mandate contained in Article 135 of the Treaty. Spanish Constitution, reformed on 27 September 2011, and complies with the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union of 2 March 2012, ensuring a continuous and automatic adaptation to the rules "

This new regulatory framework aims to ensure the financial sustainability of all public administrations, to strengthen confidence in the stability of the Spanish economy, and to strengthen Spain's commitment to the European Union in the field of budgetary stability. The achievement of these three objectives will help to consolidate the framework of an economic policy geared towards economic growth and job creation.

In this respect, the State Budget for 2013 deepens the reduction of public expenditure in a context of fiscal consolidation, in accordance with the guidelines and recommendations established by the European Union.

The objectives of budgetary stability and public debt for the period 2013-2015, as set out by the Council of Ministers ' Agreement of 20 July 2012, were approved by the plenary session of the Congress on 24 July 2012 and by the Senate plenary session on 26 June 2012. Next July. This agreement sets the deficit target for the general government as a whole at 4.5 percent of GDP, broken down as follows: the state will have a deficit of 3.8 percent; the Autonomous Communities of 0.7 percent; While Local Corporations and Social Security will close next year with zero deficit. The public debt target is set for the Central Administration by 66 percent of GDP in 2013. The state's non-financial spending limit is set at EUR 126,792,000 thousand.

II

The essential part of the Budget Law is contained in Title I, "The approval of the budgets and their amendments", as they are approved in Chapter I under the heading "Initial appropriations and funding". The total amount of revenue and expenditure in the State public sector is the amount of tax benefits that affect State taxes.

This Chapter I defines the scope of the General Budget of the State, taking into account the classification of Public Bodies by Law 6/1997, of the Organization and the Functioning of the General Administration of the State, as well as the Law 47/2003, of November 26, General Budget, classification that is made present in the rest of the Law. Also present is the Law 28/2006, of July 18, of State Agencies for the Improvement of Public Services. The distribution of the funds, however, serves the purpose pursued by the implementation of the expenditure, distributed by functions.

The scope of the General Budget of the State is supplemented by the budget of the Bank of Spain's operating expenses and investments, which, according to its specific legislation (Article 4.2 of Law 13/1994, of 1 June, of the Autonomy of the Bank of Spain), does not consolidate with the remaining budgets of the state public sector.

Chapter II contains the rules for the modification and implementation of budgetary appropriations, the budgetary constraints and the binding appropriations to be used during the financial year 2013.

Chapter III, "Social Security", regulates the financing of health care, through the National Institute of Health Management's Budget and State contributions to the Institute of Older and Social Services and the Institute Social of the Navy, as well as those that are destined to Social Security, to attend to the financing of the supplements for pension minimums.

Finally, Chapter IV regulates information to the General Courts regarding investment and public expenditure.

III

Title II of the Budget Law, relating to "Budget Management", is structured in three Chapters.

Chapter I regulates the management of the teaching budgets. It sets out the economic module for the distribution of public funds for the support of concerted centers and the amount of the authorization of the personnel costs of the National University of Distance Education (UNED).

In Chapter II on the 'Budgetary management of health and social services', specific powers are set out in the field of budgetary changes in the field of the National Institute for Health and Health Management. Major and Social Services.

Chapter III sets out "Other rules for budgetary management" and establishes the percentage of participation of the State Tax Administration Agency in gross collection obtained in 2013 derived from its own activity, that percentage by 5%.

IV

Title III of the General Budget Law of the State is entered as "From staff expenditure", and is structured in three Chapters.

The impact that the constitutional mandate of budgetary stability and the current situation of our economy have on the staff to the service of the public sector is reflected in Chapter I, relative to the " Expenditure of the staff to the service of the 'public sector', which after defining what constitutes 'public sector' for these purposes, provides, in general, that there will be no increase in the remuneration of this staff in 2013 in respect of the remuneration in force at 31 December 2012 without taking into account the reduction approved by the Royal Decree-Law 20/2012, of July 13. Therefore, in 2013, public employees will have two extraordinary pages, in the months of June and December. No contributions may be made to employment plans or to collective insurance contracts that include the coverage of the retirement contingency.

Also included in this Chapter is the regulation of the Public Employment Offer. The present Law on the General Budget of the State, like the previous one, maintains its regulation in a single article, and establishes that throughout 2013 the public sector will not be included in the incorporation of new personnel. It is excepted, applying a 10 percent replenishment rate, to certain sectors and administrations and the military and marine professional military positions whose maximum number is established in the law itself.

The restrictions on the hiring of temporary workers and the appointment of interim officials are maintained, attributing to this a strictly exceptional character and linking it to urgent and unpostponed needs.

In Chapter II, under the heading "Of the remuneration regimes", it is established that in 2013 the salaries of the High Charges of the Government of the Nation and its Advisory Bodies will not be increased from the current ones to 31 of December 2012 without taking into account the reduction approved by the Royal Decree-Law 20/2012, of July 13, affecting the salaries of the high offices of the Government of the Nation and the General Administration of the State, those corresponding to the senior officials from the State Council, the Economic and Social Council, as well as the members of the Court of Accounts, the Constitutional Court and the General Council of the Judicial Branch, and the high positions of the Armed Forces, the Police, and the Civil Guard, as well as certain positions of the Judicial Branch and the Prosecutor's Office. The need to include these provisions in the General Budget Law of the State derives from the fact that the approval of the budgets of these bodies and, therefore, of the aforementioned remuneration, must be done by the General Courts. The principles of unity and universality of the budget demand that this approval be carried out in a single, comprehensive document of all state expenditures, such as the General Budget Law of the State.

This Chapter is supplemented by rules on the remuneration of State officials, Armed Forces personnel, Civil Guard Corps and National Police Corps, and statutory and non-statutory personnel. Social security, as well as those of the public sector workforce.

In addition to the regulations of the staff at the service of the Administration of Justice, specific mention deserves those relating to the regulation of the remuneration of the members of the Judicial and Fiscal Career in accordance with the provisions of the Law 15/2003, of May 26.

Chapter III of this Title contains a rule of closure, applicable to staff whose remuneration system does not fit in the rules contained in Chapter II. In addition, it contains, as in the previous budget, other common provisions on the arrangements for active personnel, as well as those relating to the prohibition of atypical income and the freezing of the amounts to be paid by the Member States. concepts of rewards, crosses, medals and maiming pensions.

V

Title IV of the State Budget Law, under the heading "Of Public Pensions", is divided into six Chapters. Chapter I contains the regulation of the revaluation of pensions. Pensions paid by the Social Security system, as well as by Passive Classes, will be revalued in 2013, with a general character, 1%.

Chapter II is dedicated to regulating the initial determination of the pensions of the State Passive Classes and Special War.

Chapter III contains the limitations of the initial signposting of public pensions, implementing a system of maximum limitation.

Chapter IV regulates the "Increase and modification of public pension values", establishing that the contributory pensions paid by the Social Security system, as well as those of Passive Classes, will be experienced in 2013. 1 percent increase. Pensions are also determined which are not increased and the amount of the increase in public pensions is limited.

Chapter V contains the system of supplements for minimum, which is regulated in two articles, relating respectively to pensions of Passive Classes and pensions of the Social Security system.

Chapter VI contains, on the one hand, the initial determination and increase of the non-contributory pensions of the Social Security and, on the other, the fixing of the amount of the pensions of the Compulsory Insurance of Old Age and Invalidity.

VI

Title V, "From Financial Operations", is structured in three Chapters, respectively, relating to Public Debt, public endorsements and other guarantees and relations of the State with the Institute of Official Credit.

The fundamental object of this Title is to authorize the amount to which the State and the Public Bodies can carry out debt operations, which is regulated in Chapter I, under the heading "Public Debt". These generic authorizations are supplemented by the determination of the information to be provided by the Public Bodies and the Government itself on the evolution of the Public Debt and the accounts opened by the Treasury in the Banco de España and others. financial institutions.

In the case of the State Debt, the authorization is related to the amount of the increase in the outstanding balance of the State Debt at December 31. Thus, for the year 2013, the Minister of Economy and Competitiveness is authorised to increase the amount, with the limitation that the outstanding balance of the debt to 31 December 2013 does not exceed the amount corresponding to 1 January 2013. EUR 71,020,759,50 000 000, allowing that limit to be exceeded during the course of the exercise prior to the authorisation of the Ministry of Economy and Competitiveness and establishing the assumptions in which it will automatically be revised.

With respect to the Debt of Public Bodies, the amount authorized for each of them is determined for the year in Annex III of the Law.

Chapter II on the "Public and Other Guarantees" sets the total limit of the guarantees to be provided by the State and the Public Bodies, which will not exceed 161,043,560 thousand euros. In this context, it is worth noting that EUR 65,000,000 is reserved for the granting of guarantees to the economic obligations arising from the issues of the Company for the Management of Assets Processed in the Banking Restructuring and EUR 92,543,560 000 to guarantee the economic obligations of the European Financial Stabilisation Facility.

In addition, it deserves special mention of the authorization of public endorsements to guarantee fixed income securities issued by the Fund of Entitlement of Assets, aimed at improving the financing of the business productive activity, for which establishes a sum of EUR 3,000,000 thousand.

In relation to the guarantees to be provided by the public entities and state mercantile companies, the authorization is limited to the State Society of Industrial Participations, which may grant them to the commercial companies in whose capital shares up to a ceiling of EUR 1 210,000 thousand.

The State's relations with the Institute of Official Credit are included in Chapter III, which addresses, first, the endowment of the Fund for the Promotion of Development (FONPRODE), which in 2013 will amount to 245,230 thousand euros. Independently of this annual allocation, the volume of operations which the Council of Ministers may authorise during the year under which the Fund is charged is also fixed, which is hereby set at EUR 385,000 thousand.

The allocation to the Water and Sanitation Cooperation Fund is also established, which will amount to 5,000 thousand euros in 2013, and is fixed in 199.480 thousand euros the endowment for the Fund for the Internationalization of the Company (FIEM).

Finally, the State reimbursements are regulated to the Institute of Official Credit and it is established, for 2013, the prohibition to carry out operations of acquisition of shares and participations of Multilateral Financial Organizations or of contributions to funds made up of funds with an impact on the public deficit.

VII

In the tax area, the Law on Budgets incorporates various measures, the vast majority of which are those that usually include this norm, measures that affect the main figures of the tax system.

In the Income Tax of the Physical Persons, for the transmissions of real estate not affected to economic activities, the update of the correction coefficients of the acquisition value to 1 percent is included. In addition, compensation is regulated for the loss of tax benefits that affect certain taxpayers with the current Income Tax Law of the Physical Persons: the recipients of certain income from capital with a period of more than two years in 2012 compared to those established in the rules of the Income Tax of the Physical Persons in force until 31 December 2006.

As regards the Company Tax, the measures included are the update, also at 1%, of the coefficients applicable to the real estate assets in the transmission assumptions, and the regulation of the way to determine the split payments of the tax during the financial year 2013.

In the value added tax, several modifications of a technical nature are introduced, basically as a consequence of the necessary adaptation of the internal order to the community legislation and case-law.

In the hydrocarbon tax, liquefied petroleum gas destined for uses other than those of fuel is no longer taxed at zero rate.

In the Tax on Heritage Transmissions and Documented Legal Acts, the scale that taxes the transmission and rehabilitation of Grandezas and Nobiliary Titles is updated at 1 percent.

As far as fees are concerned, the fixed amount of the rates of the State Treasury, with the exception of fees which have been specifically created or updated by rules laid down in the year 2012, is generally updated at 1%.

The charges payable by the Central Traffic Head shall be adjusted, after the coefficient indicated above, to the multiple of 10 cent of the immediate higher euro, except where the amount to be adjusted is a multiple of 10 euro cents.

For the financial year 2013, the fixed rates and amounts established for the fees charged for the games of luck, sent or randomly, are also maintained in the amounts payable during 2012.

The rate of the Accounting and Audit Institute of Accounts Audit Accounts is increased in order to match the actual cost of these services.

The general rate of operators, the amount of which is fixed at 1 per thousand of the operator's gross operating income, does not change. The quantification of the parameters necessary to determine the amount of the fee per reserve of the public radio domain is also maintained.

Similarly, the amounts of the approximation rate that would be required in 2012 are maintained for 2013.

The allowances applicable in ports of general interest to the occupancy rates, the vessel, the passage and the goods, and the weightings for the application of the above mentioned rates of the vessel, the passage and the goods, in accordance with the provisions of the Recast Text of the Law of Ports of the State and the Merchant Navy, approved by the Royal Legislative Decree 2/2011 of 5 September.

At the same time, the basic amounts of the port charges set out in the Recast Text are maintained, without prejudice to the own updating regime established in that standard for the occupancy rate and the activity rate.

Finally, the update of certain public property benefits of Aena Aeropuertos, S.A. is carried out.

VIII

Title VII is structured in two Chapters, dedicated respectively to Local Entities and Autonomous Communities.

In Chapter I, there are rules regarding the financing of Local Entities, including municipalities, provinces, town councils and island councils, as well as single-provincial Autonomous Communities.

The fundamental nucleus is constituted by the articulation of the participation of the Local Entities in the taxes of the State, both in the determination of its value, and in the way of making it effective. It is worth noting as an instrument the participation, by means of transfer, in the collection of certain taxes such as IRPF, VAT and excise duties on alcohol, on hydrocarbons and on tobacco products. participation through the Supplementary Financing Fund with specific attention to compensation to local entities for tax collection losses on Economic Activities, which includes both the initially established and the Law 51/2002, of December 27, as the additional compensation implemented through the Law 22/2005 of 18 November 2005, as well as the participation in the Fund for the contribution to health care for the maintenance of the non-psychiatric health centres of the Diputaciones, Autonomous Community Autonomous Communities, and Island Councils and Cabildos.

For their part, in relation to the liquidation of 2011, to practice in 2013, the same criteria of reintegrating that were applied until the liquidation of the year 2007 will be applied again.

Finally, the regulation of the special arrangements for the participation of Ceuta and Melilla, of the local entities of the Canary Islands, as well as the regulation of the local entities of the Historical Territories of the Basque Country and Navarre is collected.

However, this regulation is supplemented by other transfers, consisting of grants for urban public transport services, compensation to local authorities for the tax benefits granted to natural or legal persons in the Member States. Local taxes, in compliance with the provisions of Article 9 of the Royal Legislative Decree of 5 March, adopted by the Recast Text of the Law of the Local Government.

Also, the reporting obligations to be provided by the Local Entities, the rules of budgetary management, the granting of advances to the municipalities to cover the gaps that may be caused in the management collection of local taxes and the articulation of the procedure to comply with the compensation of firm debts contracted with the State by the Local Entities.

Chapter II regulates certain aspects of the financing of the Autonomous Communities of the common regime and of the Cities with the Statute of Autonomy.

The financing system in force in 2013 was approved by the Fiscal and Financial Policy Council at its meeting of 15 July 2009 and incorporated into the legal order by amending the Organic Law on Financing of Autonomous Communities and the approval of Law 22/2009, of 18 December, regulating the system of financing of the Autonomous Communities of the common regime and cities with Autonomy Statute and amending certain tax rules.

The financial resources that the system allocates for the coverage of the global financing needs of each Autonomous Community are made up of the Global Sufficiency Fund, the Transfer of the Public Service Guarantee Fund. Fundamentals and Tax Capacity. The State expenditure budget includes the Global Sufficiency Fund and the State's contribution to the Guarantee Fund. The collection of the taxes that the State has given to them totally or partially, however, by its nature, has no reflection in the General Budget of the State.

In addition, in order to promote convergence between Autonomous Communities and the development of those with lower per capita income, Law 22/2009 regulates two Autonomous Convergence Funds with additional resources from the State: Competitiveness and the Cooperation Fund.

Moreover, in 2013, the settlement of the financing system for 2011 will be carried out, with the necessary aspects to be regulated in the indicated Chapter.

The transfer scheme for the year 2013 for the effective cost of the services undertaken by the Autonomous Communities, as well as the minimum content of the Royal Decrees approving the new ones, is regulated in this chapter. transfers.

Finally, the regulation of the Interterritorial Compensation Funds is collected, distinguishing between the Compensation Fund and the Supplementary Fund. Both Funds are intended to finance investment expenditure by the Autonomous Communities. However, the Supplementary Fund may be used for the financing of start-up or operating expenditure on investments made under Section 33 of the General Budget of the State.

IX

Under the heading 'Social Quotations', the General Budget Law of the State contains in Title VIII the rules on the bases and rates of contributions of the various social security schemes, and the updating of the the latter.

The title consists of two articles relating, respectively, to 'Bases and types of contribution to Social Security, Unemployment, the Guarantee Fund and Vocational Training during the year 2013' and 'Quotation to liabilities and to mutual funds'. General of Officials for the year 2013 ".

X

The content of the Budget Law is supplemented by a number of Additional, Transitional, Repeating and Final Provisions, which contain very varied provisions.

As complementary rules in relation to budgetary management, it should be noted that the revenue generated in accordance with Articles 5 and 8 of the Royal Decree 1207/2006 is to be affected by the compensation to the Autonomous Communities. for concerted health care provided to citizens insured in other States and temporarily displaced to Spain.

The incorporation of the treasury remains of the autonomous body National Institute of Public Administration is also authorized, and budgetary implementation rules of the Center for Technological and Industrial Development are included. And the deadline laid down in Law 16/1985 of 25 June, in relation to the Inventory of the Furniture of the Church, is extended in one year.

As in the previous year, the application of the compensation mechanism under the general budget of the State established in the first provision of Royal Decree-Law 6/2009 for which they are adopted is suspended during 2013. certain measures in the energy sector and the social bond is approved, in accordance with which the compensation for the extraction of the island and foreign island electric systems is determined.

It is also established, with a view to rationalizing its expenditure, that the provision of the certification, signature and electronic administration services provided by the National Mint and Timbre-Real Casa de la Moneda in the field of administration General of the State will be used for the year 2013, through a general charge to be carried out by the Ministry of Finance and Public Administrations.

With regard to relations with the Autonomous Communities, it is envisaged that the signing of agreements by the public sector with Autonomous Communities that would have failed to fulfil its objective of budgetary stability, public debt or the rule of law expenditure for the financial years 2011, 2012 and 2013 shall require a favourable, mandatory and binding report of the Ministry of Finance and Public Administrations whenever they involve the transfer of State resources or a commitment to carry out expenditure.

This includes provisions on budgetary management relating to loans and advances financed from the general budget of the State for the purpose of meeting the objectives of budgetary stability and debt, as well as loans and advances from loans under the policy of research, development and innovation.

Grants to maritime and air transport for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla are also established, with a percentage of the bonus applicable to 50% transport tickets in the case of travel. between these Autonomous Communities and Cities and the rest of the national territory, and 25 percent in inter-island travel.

As regards the field of staff expenditure, the additional provisions of the Law shall include restrictions on the remuneration of management and other staff of the mutual working and occupational diseases of the social security system, and of their joint entities and centers, and the maximum levels of military personnel of troops and marineria are determined to be reached at 31 December 2013, which will not be able to exceed the 80,000 troops. It is also established that the Public Employment Offer for access to judicial and fiscal careers will not be able to exceed, in 2013, the maximum limit of 50 places.

The modules are also established for the economic compensation for the performance of Peace Judges and Secretaries of the Peace Courts.

With the firm objective of deepening the process of fiscal consolidation, and following the criteria established in previous years, it is anticipated that in 2013, public commercial companies, public sector foundations and consortia (a) the majority of the members of the public sector who are members of the public sector as defined in Article 22 (1) of the Budget Law shall not be able to recruit new staff, except in exceptional cases and to cover urgent and non-deferred needs, in which they may carry out temporary.

However, it is established, as a novelty, to strengthen the economic reactivation of public societies with possibilities of expansion, while at the same time rationalizing the structures of the public sector, that such a ban will not be application to public commercial companies, public sector foundations or consortia mainly involved in the public sector in the case of recruitment of civil servants or employees, with a fixed pre-existing relationship and indefinite in the state, regional or local public sector in which society is integrated, the foundation or consortium concerned.

Furthermore, in order to reduce public expenditure, the effectiveness of Article 4 is suspended. 26.3 of Royal Decree 462/2002 on compensation for the service during the financial year 2013, and the provisions of the agreements, agreements and agreements which are contrary to the undermining of the social action expenses provided for in the Law of Budgets.

Finally, the forecast is introduced that the remuneration limits set out in Article 22 of the General Budget Law of the State will also apply to the commercial contracts of public sector personnel.

In relation to public pensions and welfare benefits, and among other measures, the amounts of the economic benefits of Social Security per child are established-by increasing the amount of the benefits provided for cases in which the child in charge is affected by a disability of more than 65%-of the welfare pensions and economic benefits of Law 13/1982, of 7 April, of Social Integration of the Disabled and of care pensions, thus as the amount for the year 2013 of the social aid to those affected by the Human immunodeficiency (V.I.H.), and the update of the economic benefits recognized under the Law 3/2005, of March 18, is fixed to persons of Spanish origin displaced abroad during the Civil War. Rules are also introduced regarding the increase of pensions due to the great invalidity of the Special Regime of the Armed Forces.

On the other hand, with regard to the benefits of the Passive Classes and the Special War Regime, a number of rules are incorporated to clarify the regime and provide it with greater legal certainty, thereby deepening the process of harmonisation with the General System of Social Security, it is expected that the economic effects of the applications for benefits to be submitted will be rolled back three months from the date of submission of the application, and, other part, it is included express reference to the limitation period, both of the right of the Administration to request the recovery of the benefits unduly received, as for the fulfilment of the economic obligations arising from the application of this scheme, will be four years, in line with the tax rules and Social Security.

In this same vein, a provision is incorporated to regularise the undue circumstances which may have occurred in respect of personnel serving in the public sector; this rule is intended to prevent the the retirement or death of the official, or those who may be beneficiaries of the benefits, shall be harmed by their right not to be recognised as such or to have a minorise in their amount as a result of the improper framing; and In addition, recognition of the contributions made during the course of the time of undue framing.

In addition, the time limit for the submission of applications for prison time allowances and in favour of former social prisoners laid down in the additional 18th of Law 4/1990, of 29 December 2013, is definitively closed on 31 December 2013. In June, the General Budget of the State for the year 1990, and the additional 18th of the Law of 23 December, of the Law of 23 December, of the State Budget for the year 2009.

And, on the other hand, it is anticipated that from January 1, 2013 and with indefinite validity, no new pension awards will be made in favor of orphans over the age of twenty-one years who are not incapacitated in the State Passive Classes Regime.

The economic rules concern, firstly, the legal interest of money, which is set for the year 2013 by 4%, and the interest of late payment, which is set at 5%.

In relation to the Export Credit Insurance, the maximum limit of coverage for new contracting is established that can assure and distribute CESCE in the financial year 2013 in 9,000,000 thousand euros, excluding the modality of Open Poliza Export Management (PAGEX), Poliza 100 and Poliza Master.

As far as the promotion of foreign investment is concerned, an endowment is established for the Investment Fund in the Exterior of 15,000 thousand euros and an endowment to the Fund of Investment Operations in the Exterior of 5,000 thousand euros. The maximum total amount of the operations that can be approved by the respective Executive Committees, is set at 300,000 thousand euros for the first one and at 35,000 thousand euros for the second.

The participation of Spanish companies in the flexibility mechanisms of the Kyoto Protocol is regulated and the precepts relating to the State Guarantee for works of cultural interest are collected temporarily for exhibition in Institutions of exclusive competence of the Ministry of Education, Culture and Sport.

In addition, it is appropriate to reflect in the additional provisions of the Law the support for scientific research and technological development, with a double manifestation; on the one hand, the granting of reimbursable aid for the financing of concerted action; and from another, through the establishment of the rules on the implementation of the measures of financial support for action in Scientific and Technological Parks and in technology-based companies. Financial support for small and medium-sized enterprises is also regulated with a budget of EUR 56,170,75 thousand for the financing line provided for in the additional twenty-fifth provision of the Law No 2/2004, and for young entrepreneurs, where a contribution of EUR 20 000 000 is provided for the financing line set out in the additional twenty-third provision of Law 39/2010. In addition, a funding line is created to encourage the start-up of entrepreneurial projects promoted by entrepreneurs and SMEs in the ICT sector, which will be used through the provision of participatory loans.

An allocation of 5,000 thousand euros is approved to the Support Fund for the Promotion and Development of Infrastructures and Services of the Autonomy and Care System, which aims to provide financial support to companies that carry This activity is carried out.

In addition, rules on payments for the financing of actions included in the Fund for Natural Heritage and Biodiversity are incorporated, and the Fund to Support the Hellenic Republic is expected to be extinguished.

In the field of taxation, priority activities and programs of patronage are established and the bonuses for opening of air routes to new destinations in the public assets of AENA Aeropuertos, S.A. and the benefits are regulated Tax applicable to the celebration of the "3rd Edition of the Barcelona World Race" and the Program for the preparation of the Spanish athletes of the games "Rio de Janeiro 2016".

In addition, the percentage of the performance of the radio public domain reservation fee to be collected by the RTVE Corporation is fixed, the provisions relating to the allocation of amounts for social interest and financing are collected. of the Catholic Church, and the updating of the maximum limits of the monthly contribution of the users in the supplementary common portfolio of the National Health System is regulated.

With regard to the financing of the Territorial Authorities, the criteria for the calculation of the rate of evolution of the State's tax revenues as referred to in Chapter I of Title VII of the Law on the General Budget of the State are fixed.

It is also foreseen that the amount of healthcare costs for patients resident in Spain resulting from the Autonomous Communities, as well as those relating to healthcare covered by the Assistance Guarantee Fund, will be met. by offsetting the positive or negative balances resulting from its liquidation relating to each Autonomous Community.

Finally, in relation to social contributions, it is appropriate to stress that the regulation of the financial contribution which the State Employment Public Service makes to the financing of the Community's Fourth Comprehensive Employment Plan is included. Autonomous region of the Canary Islands and the Comprehensive Employment Plan of the Autonomous Community of Extremadura.

In addition, the same terms as provided for in the State Budget Law for 2012 remain, the 50 percent reduction in the business contribution in the case of change of job risk during pregnancy or during natural lactation, as well as in cases of occupational disease.

Rules on the payment of debts with the Social Security of health institutions whose ownership corresponds to the Public Administrations or non-profit institutions are also collected.

As regards the State Public Employment Service, the rules governing the management by the State Employment Service of the actions, measures and programmes provided for in Article 13 (h) of Law 56/2003 of 16 December 2003 on Employment are laid down.

In addition, it provides for the application of the funds from the vocational training quota to the financing of vocational training for unemployment, with the aim of promoting and extending training between enterprises and workers. to respond to their needs and contribute to the development of a knowledge-based economy.

The public multi-purpose income indicator (IPREM) is determined for 2013, which is set on the same terms as for the financial year 2012.

Finally, it is established that during 2013 State Agencies will not be created and several rural infrastructures are declared of general interest in Teruel.

A number of transitional provisions are set out below, including those relating to the transitional arrangements applicable to the pensions of the Passive Classes, recognised under the legislation in force at 31 December 1992. 1984; reimbursement of contributions not deducted prior to the entry into force of the Budget Law for 2013; compensation for residence of staff at the service of the State public sector; and transitional; to the tax compensation for the collection of certain income from the capital furniture with a period of generation of more than two years in 2012; and the allowances for pension minima of Passive Classes.

Also included are four derogations, which relate to the final provision of the Royal Decree-Law No 7/2010 of 7 May 2010 establishing the Fund for the Support of the Hellenic Republic; to the additional thirteenth provision of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system; to the additional octogesima provision of Law 2/2012, of 29 June, of the General Budget of the State for the year 2012; and Various provisions on grants to maritime and air transport for residents in Canary Islands, Balearic Islands, Ceuta and Melilla.

The Law closes with a set of Final Provisions, in which the modifications made to various legal norms are collected. Among them, the Recast Text of the Law on Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30; the Recast Text of the General Law of Social Security, approved by the Royal Legislative Decree, deserves to be cited. 1/1994, of 20 June; Law 13/1994 of 1 June 1994 of the Autonomy of the Banco de España; Law 13/1996 of 30 December 1996 on fiscal, administrative and social measures; Law 13/1998 of 4 May 1998 on the organisation of the market in tobacco and Tax legislation; Law 21/2003 of 7 July on Air Safety; Law 33/2003 of 3 November 2003 Public Administration patrimony; Law 40/2003 of 18 November, Protection of Families of Numerous; Law 47/2003 of 26 November, General Budget; the Recast Text of the Law of the Local Government, adopted by Royal Decree-Law No 2/2004 of 5 March; Law 39/2006 of 14 December on the Promotion of Personal Autonomy and Care for Persons in a State of Dependence; Law 42/2006 of 28 December 2006 on the General Budget of the State for 2007; Law 9/2009 of 6 October of extension of the duration of the paternity leave in the cases of birth, adoption or reception; the Royal Decree-Law 8/2010 of 20 May adopting extraordinary measures for the reduction of the public deficit; Law 43/2010 of 30 December of the universal postal service, of the rights of users and the postal market; Law 2/2011 of 4 March of Sustainable Economy; Organic Law 6/2011, June 30, amending the Organic Law 12/1995, of December 12, of repression of contraband; the Royal Decree-Law 8/2011 of 1 July of measures to support mortgage debtors, control of public expenditure and cancellation of debts to companies and self-employed people contracted by local authorities, to promote entrepreneurial activity and to boost rehabilitation and administrative simplification; the recast of the Law of Ports of the State and the Merchant Navy, adopted by Royal Decree-Law 2/2011 of 5 September; the recast of the Law on Public Sector Contracts, approved by Royal Decree-Law 3/2011 of 14 November; and the Royal Decree-Law 20/2012 of 13 July, of measures for to ensure budgetary stability and to promote competitiveness.

The content of these final provisions may be highlighted by some of those set out in the tax area. Thus, in the field of local taxes, the deadline for the assumption by the Ayunes of the competition is extended to determine the liquidable basis of the Tax on Real Estate, in order to facilitate the gradual assumption of such competition.

As a result of the increase in the abuse of duty which has been detected in the use of customs duty and tax exemptions for tobacco products provided for in the passenger regime by persons entering the rest of the of the Spanish territory from Gibraltar, it is considered necessary to reduce the quantities of cigarettes set out in the additional provision of the Organic Law 6/2011 of 30 June, amending the Organic Law 12/1995, of 12 December, a crackdown on smuggling, which border residents and workers Border with Gibraltar can introduce customs and tax benefits in the rest of the Spanish territory when they come from Gibraltar, fixing an amount that covers more than satisfactorily the possible daily consumption that they could have.

The amount of certain public property benefits to be received by AENA Airports, S.A. is maintained or reduced.

The Law ends with the traditional provision regarding the management of budget appropriations in the area of Passive Classes, entry into force and enabling the Government to carry out the regulatory development that it requires.

TITLE I

The adoption of the budget and its amendments

CHAPTER I

Initial appropriations and financing of the same

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

In the General Budget of the State for the year 2013, they are integrated:

a) The State budget.

b) The budgets of the autonomous agencies of the General Administration of the State.

c) The Social Security budget.

d) The budgets of the State Agencies.

(e) The budgets of the public bodies whose specific rules give the appropriations in their budget of expenditure limited.

f) The budgets of the remaining entities in the State administrative public sector.

(g) The budgets of the funds lacking legal personality as referred to in Article 2.2 of Law 47/2003 of 26 November, General Budget.

(h) The budgets of state commercial companies.

i) The budgets of the State Public Sector Foundations.

(j) The budgets of the business public entities and other public bodies of this nature.

Article 2. Of the approval of the states of expenditure and income of the Entes referred to in points (a) to (d) of Article 1 of this Law.

One. For the implementation of the programmes integrated into the expenditure statements of the budgets of the Entes referred to in paragraphs (a), (b), (c), (d) and (e) of the preceding Article, appropriations in economic chapters I to VIII are approved in the amount of 345.445.693.91 thousand euros, according to the distribution by programs detailed in Annex I of this Law. The policy grouping of the appropriations for these programmes is as follows:

	Thousands of euros
Justice	1,542,847,29
Defence	5.786.011.87
Citizen security and prison institutions	7.903.484.72
Foreign policy	1,495,268,38
Pensions	121.556.511.11
Other economic benefits	11.880.256.25
Social services and social promotion	2.844.993.57
Promotion of employment	3.771.510.86
Unemployment	26.993.695.96
Access to housing and the promotion of building	765,875.88
Management and administration of social security	4.436.298.79
Health	3.855.771.11
Education	1,944,852,76
Culture	721.711.65
Agriculture, fisheries and food	7.661.865.98
Industry and energy	4.574.993.90
Trade, tourism and SMEs	889.556.63
Transport subsidies	1.180.030.35
Infrastructure	5,965,819,49
Research, development and innovation	5,925,838.17
Other actions of an economic nature	901.304.57
Senior management	595.636.49
Services of general character	29,843,770,65
Financial and tax administration	5.501.588.04
Transfers to other general government	48.316,649.44
Public Debt	38.589.550.00

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

SOURCES	Economic chapters
	Chapters I to VII Revenue not financial	Chapter VIII Assets financial	TOTAL REVENUE
State	126,615,865.34	1,519,810.00	128.135.675.34
Autonomous bodies	31,922.775.54	1,035,602.43	32.958.377.97
Social Security	110,128,164.79	2.554.304.07	112,682,468,86
State Agencies	291.490.23	193.578.57	485.068.80
Bodies referred to in Article 1 (e) of this Law	147.956.40	42,002,37	189.958.77
TOTAL	269,106,252.30	5,345,297,44	274.451.549.74

Three. For internal transfers between the Entes referred to in paragraph 1 of this Article, appropriations of EUR 34,022,288,36 000 shall be approved with the following breakdown by Entes:

Thousands of euros

Transfers by origin	Transfers by destination
	STATE	Autonomous Bodies	Security Social	Agencies State	Bodies referred to in Article 1 (e) of this Law	TOTAL
State	-	12.547.493.05	15,557,292,60	632,554.78	1.202.843.04	29,940,183.47
Autonomous bodies	225.471.09	67,373.80	-	2.079.95	-	294,924.84
State agencies	30.366.00	1,050.00	-	-	-	31,416,00
Social Security	153.017.67	1.205.60	3.601.540.78	-	-	3.755.764.05
Bodies of art. 1.e) of this Law	-	-	-	-	-	-
TOTAL	408,854.76	12.617.122.45	19.158.833.38	634.634.73	1.202.843.04	34,022.288.36

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

	Economic chapters
Entities	Chapters I to VII Expenditure not financial	Chapter VIII Assets financial	TOTAL EXPENDITURE
State	165.087.323.11	34.477.966.49	199.565.289.60
Autonomous bodies	45.541.687.00	11.228.59	45,552,915,59
Social Security	129.404.468.70	2.436.803.04	131.841.271.74
State agencies	1.114.990.62	712.91	1.115.703.53
Bodies referred to in Article 1 (e) of this Law	1.391.444.35	1,357,46	1.392.801.81
TOTAL	342.539,913.78	36,928.068.49	379.467.982.27

Five. For the amortisation of financial liabilities, appropriations are approved in Chapter IX of the expenditure statements of the Entes referred to in paragraph 1, amounting to 62,588,224.30 thousand of thousands of euro, the distribution of which is detailed in the Annex I of this Law.

Article 3. Of the tax benefits.

The tax benefits that affect state taxes are estimated at 38,986,370.00 thousand euros. Its systematic management is incorporated as an annex to the state of income of the State.

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

The appropriations approved in Article 2 (1) of this Law, amounting to 345,445,693,91 thousand euro, shall be financed:

(a) with the economic rights to be settled during the financial year, detailed in the corresponding income statements and estimated at EUR 274,451,549.74 thousand; and

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

Article 5. From the commercial operations account.

The estimates of expenditure and estimates of revenue relating to the commercial operations of the autonomous bodies are approved, which, at the entry into force of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration Article 4.1 of the Recast Text of the General Budget Law, as well as those of the Public Body Cervantes Institute, were included in Article 4.1 (b).

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

One. The budgets of the remaining State administrative public sector entities listed in Annex XII are approved, including estimates of expenditure and estimates of revenue relating to them and their states. without prejudice to the control mechanisms which may, where appropriate, contain the provisions which are applicable to them.

Two. The budgets of the funds lacking legal personality as referred to in Article 2.2 of Law 47/2003 of 26 November, General Budget, as listed in Annex XIII, which include the estimates of the expenditure and estimates of revenue relating to them and their financial statements, without prejudice to the control mechanisms which may, where appropriate, contain the provisions resulting from them.

Three. The budgets of State-owned commercial companies with a majority of public capital are approved, which collect their estimates of expenditure and revenue forecasts, presented on an individual or consolidated basis with the group of companies to which The companies object of consolidated presentation are related in the latter case. Without prejudice to the foregoing, they are, in any case, separate from those of the state commercial companies which receive grants from the General Budget of the State.

Four. The budgets of the State Public Sector Foundations that collect their estimates of expenditure and revenue forecasts as listed in Annex XIV are approved.

Five. The budgets of the public institutions and public bodies specified in Annex X, including estimates of expenditure and estimates of revenue relating to them and their states, are approved. without prejudice to the control mechanisms which may, where appropriate, contain the provisions which are applicable to them.

Article 7. Budget of the Bank of Spain.

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

Article 8. Budget of the Consorcios of the ninth provision of Law 47/2003 of 26 November, General Budget.

In accordance with the additional provision of Law 47/2003, of 26 November, General Budget, the operating budgets and capital of the Consorcios in which the percentage of participation of the Public Sector are joined to this Law State is equal to or higher than that of each of the remaining Consort Public Administrations.

CHAPTER II

Rules for the amendment and implementation of budgetary appropriations

Article 9. General principles.

With exclusive effect for the year 2013, the modifications of the budgetary credits authorized in this Law will be subject to the following rules:

First. The amendments to the budget appropriations shall be in accordance with the provisions of this Law, and to the effect provided for in Law 47/2003 of 26 November, General Budget, at the ends which are not amended by that Law.

Second. Irrespective of the levels of linkage laid down in Articles 43 and 44 of the General Budget Law, any budgetary modification agreement shall expressly indicate the Section, Service or Public Authority to which it relates. as the programme, article, concept and sub-concept, if any, affected by it.

Article 10. Binding appropriations.

One. With exclusive validity during the year 2013, the following credits will be considered binding in the budget of the State, Autonomous Bodies, State Agencies and other Public Bodies:

1. The appropriations entered to meet the obligations of previous financial years, with the level of economic disaggregation with which they appear in the statement of expenditure.

2. The appropriations 162.00 "Training and improvement of staff" and 162.04 "Social Action".

Two. With exclusive validity during the year 2013, it will be considered binding in the budget of the State, Autonomous Bodies and other Public Bodies the credit 221.09 "Labors of the National Factory of Currency and Timbre".

Three. The following appropriations shall be considered as binding in force for the year 2013:

1. Credit 16.03.132A.221.10 "To the National Currency and Timbre Factory for the affectation of DNI and passport fees."

2. In the Budget of Section 20 "Ministry of Industry, Energy and Tourism", they shall be linked at the level of Chapter, with the exception of the nominative grants, and without prejudice to their specification at the level of the concept in the states of expenditure, budgetary appropriations entered in Chapter 7 "Capital transfers", for the Service 12 "Secretariat of State for Telecommunications and for the Information Society", Programme 467G " Research and Development of the Society of the Information "and 467I" Technological innovation of telecommunications ".

3. In the budget of Section 23 "Ministry of Agriculture, Food and Environment", credit 23.18.456C.602 " Environmental and forest restoration actions. RDL 25/2012 '.

4. Credit 26.18.231A.227.11 "For activities of prevention, investigation, prosecution and repression of crimes related to drug trafficking and other purposes referred to in Law 17/2003, of May 29."

5. In the budget of Section 27 "Ministry of Economy and Competitiveness", they shall be linked at the level of the chapter, with the exception of the nominative grants and without prejudice to their specification at the level of the expenditure statements, the appropriations The budget entered in Chapter 7 "Capital transfers", for the following services and programmes: Service 13 "Directorate-General for Scientific and Technical Research", programme 463B " Promotion and coordination of research Scientific and technical ", Service 14" Directorate-General for Innovation and Competitiveness ", programme 463B "Promotion and coordination of scientific and technical research" and program 467C "Research and technological-industrial development".

Article 11. Specific powers with regard to budgetary changes.

One. With exclusive validity for the year 2013, the Minister of Finance and Public Administrations correspond to the following specific competences in the field of budgetary changes:

1. Authorise transfers affecting the appropriations referred to in Article 10 (1) (1) of this Law, where their level of linkage is different from the general rule for the chapters in which they are entered and the referred to in Article 10.Two of this Law.

In the Social Security budget such authorisation shall be the responsibility of the Minister for Employment and Social Security, except in the budgets of INGESA and IMSERSO, which shall be the responsibility of the Minister for Health, Social Services and Equality.

2. Authorize transfers to be carried out under credit 26.18.231A.227.11 " For activities of prevention, investigation, prosecution and repression of crimes related to drug trafficking and other purposes referred to in the Law 17/2003, of 29 May ", when they are intended for other ministerial departments.

3. Authorize credit generations involving the creation of new concepts in Chapters 4 "Current transfers" and 7 "Capital transfers" or for other chapters where they are not previously covered by the codes defining the economic classification.

4. Authorize credit transfers between services or autonomous agencies of different ministerial departments, where this is necessary for the distribution of the credits of the National Fund for Scientific and Technical Research, Strategic Fund for Scientific and Technological Infrastructure and the International Fund for Scientific and Technical Research.

5. Authorise credit transfers between services or autonomous bodies of different ministerial departments, where this is necessary in order to make the redistribution, reallocation or mobility of personnel or staff members effective. In the cases provided for in Chapter IV of Title III of the General Staff Regulations of Staff to the Service of the General Administration of the State and the Provision of Jobs and Professional Promotion of the Civil servants of the General Administration of the State, approved by Royal Decree 364/1995, 10 of In March, as well as to make effective the forced mobility of the staff of the General Administration of the State in accordance with the regulations that apply to them.

6. Authorize the credit modifications to be made in the State Employment Public Service budget that affect the appropriations specified in paragraphs (a), (b), (c), (d) and (e) of Annex II. Second. Eight.

Two. With exclusive validity for the year 2013, it is up to the Minister of Defense to authorize the generations of credit referred to in Article 53.2.b) of Law 47/2003 of 26 November, General Budget, motivated by income from sales of pharmaceutical products or the provision of hospital services, as well as income from supplies of food, fuels or food supplies duly authorised, and services to armies of countries integrated into NATO.

Three. With exclusive validity for the year 2013, it is up to the Minister of Industry, Energy and Tourism to authorize in the budget of his department the credit transfers that affect the transfers of capital between subsectors, when these are the granting of aid to public bodies in the framework of public calls and funding from the 467G Programmes "Research and Development of the Information Society" and 467I "Technological innovation of communications".

Four. It is for the Minister of Health, Social Services and Equality to authorise the generations of credit referred to in Article 53.2.b of Law 47/2003 of 26 November, General Budget, as an exclusive term for 2013. consequence of the income referred to in the additional twenty-second provision of the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994 of 20 June.

In order to reflect the impact of the State's transfers on social security in the expenditure budget of the National Institute of Health Management, for the generation of credit that would have occurred as a result of the as a result of the provisions of the preceding paragraph, the Minister for Health, Social Services and Equality may authorise the credit extensions which are necessary in the expenditure budget of that Entity.

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

Five. The following specific competences for budgetary changes are the responsibility of the Minister for Economic Affairs and Competitiveness for the year 2013:

1. Authorize generations of credit in applications 27.13.463B.740, 27.13.463B.750, 27.13.463B.760, 27.13.463B.770 and 27.13.463B.780 for the proceeds from the refund of the reimbursable aid referred to in the additional provision The first of this Law, relating to reimbursable aid for the purposes of scientific research and technological development.

2. Authorize in the budget of its Department the credit transfers that affect the current transfers and capital between subsectors, when these are the result of the granting of aid to public bodies in the framework of Public calls and funding from the Research Programmes 463B "Development and Coordination of Scientific and Technical Research" and 467C "Research and technological-industrial development".

Six. For the year 2013, in the case of changes of credit in the budget of the public bodies referred to in Article 1 (e) of this Law, the financing of which shall be made from the budget of State expenditure, the two amendments shall be agreed by means of the procedure applicable to that of the State.

Seven. Of all the transfers referred to in this article, information shall be sent on a quarterly basis to the Congressional Budget Committees of the Deputies and the Senate, identifying the items affected, their amount and purpose.

Article 12. Of the budgetary constraints.

One. The limitation for carrying out credit transfers from capital to current operations, as referred to in Article 5 (2) (a) of Law 47/2003, of 26 November, General Budget, shall not apply for the following transfers:

(a) Those necessary to meet obligations of any order, motivated by claims, catastrophes or other recognized urgency declared by law-based standards.

b) Those necessary to distribute the credits of the National Fund for the Development of Scientific and Technical Research, the Strategic Fund for Scientific and Technological Infrastructures and the International Fund for Research Scientific and Technical.

c) Those resulting from the budget of the Institute of Housing, Infrastructure and Equipment of Defense to enable the State of funds to meet operational and investment needs of the Forces Armed.

Two. The limitations laid down in Article 5 (2) (b) of Law 47/2003 of 26 November 2003 shall not apply where the transfers are made in use of the authorisation contained in paragraphs 2, 4 and 5 of the Article 11.One of this Law.

Three. With exclusive validity for the year 2013, the credit generations that assume increases in the credits for performance incentives and whose authorization is not the responsibility of the Minister of Finance and Public Administrations, will require a report Prior approval of the said Department.

Four. With exclusive validity for the year 2013, the limitations contained in Article 50 of Law 47/2003 of 26 November, General Budget, regarding the financing of the credit extensions to be carried out in the Budget implementation 27.04.4.23O.351 "Risk coverage in guarantees provided by the Treasury, including the risks of previous financial years" and in budgetary implementation 27.04,923O.355 " Compensation for the execution of collateral to the Treasury ", when they are the result of the financial measures contained in the Royal Decree-Law 7/2008, of 13 October, of Urgent Measures in Economic and Financial matters in relation to the Plan of Action Concerted of the Countries of the Euro Zone, in the additional twenty-first provision of Law 54/1997, of 27 November, of the Sector Electrical, in the second provision of Royal Decree-Law 9/2009 of 26 June, on bank restructuring and strengthening of the own resources of credit institutions, in the single article of Royal Decree-Law 9/2010, of 28 May, for which the General Administration of the State is authorized to grant guarantees to certain financing operations in the framework of the European financial stabilisation mechanism, in Article 49 (D) (b) of Law 39/2010 of 22 December 2010 on the general budget of the State for the year 2011, Article 52 (b) of Law 2/2012, of 29 June, of the General Budget of the State for the year 2012 and in paragraph Dos.b) of Article 52 of this Law.

Five. The Government shall communicate quarterly to the Congressional and Senate Budget Committees the implementation operations of the State Budget carried out in that time period, for the purpose of reporting compliance with the provisions of the this article.

Article 13. Of the extensions and additions of credit.

One. For the purposes of Article 54 of Law 47/2003 of 26 November 2003, General Budget, the appropriations listed in Annex II shall be extended.

Two. For the purposes of Article 58.a) of Law 47/2003, of 26 November, General Budget, the appropriations for the financial year 2013 may be incorporated into the appropriations for the financial year 2013.

Article 14. Credit charges.

For the year 2013 alone, obligations may be applied to the current financial year's claims in respect of previous financial years, in accordance with the legal order, for which credit shall be cancelled in respect of the financial year the imputation procedure laid down in Article 34.3 of Law 47/2003 of 26 November, General Budget, is applicable.

In the case of a specific credit intended to cover these obligations, the amount of the appropriations in this budget may also be covered by appropriations from this budget, in cases where a specific credit is provided. the existence of a credit balance cancelled in the year of provenance.

CHAPTER III

Of Social Security

Article 15. Of Social Security.

One. The financing of health care, through the National Institute of Health Management's Budget, will be made with two final contributions from the State, one for current operations, for an amount of 205,352.63 thousand euros and another for capital operations, for an amount of EUR 11,191,18 and any other income affected by that institution, in the amount of an estimated amount of EUR 1,072,46 thousand.

Two. The State contributes to the Social Security system 7.895.330.00 thousand euros in order to attend to the financing of the supplements for the minimum of the pensions of said system.

Three. The Budget of the Institute of Older and Social Services will be financed in the year 2013 with contributions from the State for current operations amounting to 4,991,181.09 thousand euros and for capital operations for an amount of 7,625.25 thousand euros, as well as for any other income affected to the services provided by the Entity, for an estimated amount of 56,860.19 thousand euros.

Four. The non-contributory health care of the Social Institute of the Navy is financed with a state contribution of 3,323.39 thousand euros. In addition, the social services of the Institute will be financed by the State's contribution, through a current transfer of EUR 13,004.44 thousand and a transfer of capital operations by a value of 1,200,00 thousands of euros.

CHAPTER IV

Information to the General Courts

Article 16. Information to the General Courts on investment and public expenditure.

The Government shall send the Committee of Budgets of the Congress of Deputies and the Senate semi-weekly information on the degree of execution of the investment, if any, with the details of the territorial distribution of the State and its agencies. Autonomous.

TITLE II

Of the budgetary management

CHAPTER I

The management of teaching budgets

Article 17. Economic module for the distribution of public funds for the support of concerted centers.

One. In accordance with the provisions of Article 117 (2) and (3) and the additional twenty-seventh provision of the Organic Law 2/2006 of 3 May of Education, the amount of the economic module per school unit, for the purposes of Distribution of the overall amount of public funds allocated to the support of the centres for the year 2013 is set out in Annex IV of this Law.

In order to comply with the provisions of Article 116.1 in relation to 15.2 of the Organic Law 2/2006 of 3 May of Education, the units that are designed in the teaching of Child Education, will be financed according to the modules (a) economic conditions laid down in Annex IV to this Law.

The Mid-Grade and Higher Grade Training cycles shall be financed in accordance with the economic modules set out in Annex IV to this Law. In the case of other expenditure of those concerted vocational training units which are authorized for a ratio of less than 30 pupils per school unit, a reduction coefficient of 0,015 per pupil shall apply. less authorized.

The funding of the Training in Labour Centres (FCT) for the medium and higher education courses, with regard to the participation of enterprises in the development of the trainees ' practices, will be carried out in terms of Similar to those established for public institutions.

The concerted units of the initial vocational qualification programmes shall be financed in accordance with the economic module set out in Annex IV to this Law, although the concerts of the initial vocational qualification programmes shall be singular character.

Also, the concerted units in which the teaching of Baccalaureate is delivered, shall be financed in accordance with the economic module set out in Annex IV to this Law.

The Autonomous Communities, in full exercise of educational competence, may adapt the modules set out in Annex IV to the requirements arising from the curriculum established by each of the teachings, provided that this does not entail a decrease of the amounts of these modules in any of the quantities in which they differ, as set out in this Law.

The remuneration of the teaching staff shall be effective from 1 January 2013, without prejudice to the date on which the respective Collective Agreements of Private Education Enterprises are signed, either wholly or partly with public funds, applicable to each level of education in the centers, and the Administration may accept payments on account, upon the express and coincident request of all the employers ' organizations and consultation with the trade unions of the aforementioned Collective agreements, until such time as the signature of the relevant Convention is signed, considering that these payments on account will take effect from 1 January 2013. The component of the module for 'Other Expenditure' shall take effect from 1 January 2013.

The amounts indicated for salaries of the teaching staff, including social charges, will be paid directly by the Administration, without prejudice to the employment relationship between the faculty and the head of the respective center. The distribution of the amounts that make up the "Variable Expenses" shall be carried out in accordance with the provisions of the regulatory provisions of the concert regime.

The amount corresponding to "Other Expenses" shall be paid monthly and may be used by the centres to justify their application at the end of the corresponding financial year jointly for all the concerted teachings of the Centre. In the medium and higher education courses of a duration of 1,300 or 1,400 hours, the educational authorities may establish the payment of the item of other expenditure for the second year, fixed in the module referred to in Annex IV, of joint form with the one for the first course, without in any case an increase in the overall amount resulting from it.

Two. Teachers who have concerted units in all the courses of compulsory secondary education will be provided with the funding of the educational guidance services referred to in Article 22.3 of the Organic Law 2/2006, May 3, Education. This appropriation is to be made on the basis of calculating the equivalent of a full day of the appropriate professional to these duties, for every 25 concerted units of compulsory secondary education. Therefore, the institutions shall be entitled to the corresponding working day of the said professional, depending on the number of compulsory secondary education units which are in agreement. In the field of their competences and in accordance with their budgetary resources, educational administrations will be able to increase the funding of educational guidance services.

Three. In the field of their competences, the educational authorities may establish the relationship teacher/unit, appropriate to impart the curriculum in force at each level of the concert, calculated on the basis of teacher's days with twenty-five hours a week.

The Administration shall not assume the remuneration increases, the hourly reductions, or any other circumstances leading to exceeding the requirements of the economic modules in Annex IV.

In addition, the Administration shall not assume the remuneration increases, as laid down in the Collective Agreement, which represent a percentage higher than the increase established for teachers in public education at the various levels of education, except that, In order to achieve the gradual equalisation referred to in Article 117.4 of the Organic Law 2/2006 of 3 May of Education, there will be an express recognition by the Administration and the consequent budgetary appropriation.

Four. The educational authorities may, in the field of their competence, increase the teacher/unit relations of the centres, depending on the total number of teachers affected by the recolocation measures which have been carried out. adopting until the entry into force of this Law and are currently included in the payroll of the delegated payment, as well as the progressive empowerment of the teaching teams.

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

Five. The concerted centres will be provided with the financial and professional compensation for the exercise of the function of the Directive referred to in Article 117.3 of the Organic Law 2/2006 of 3 May of Education.

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

(a) Training cycles of a higher grade: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2013.

(b) Baccalaureate: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2013.

The funding obtained by the centres, as a result of the collection of the sums, will be complementary to the amount paid directly by the administration for the financing of the other expenditure.

The centres which in the year 2012 are authorised to receive quotas in excess of those indicated may maintain them for the financial year 2013.

The amount paid by the Administration may not be less than the amount resulting from a minimum of EUR 3,606,08 the amount corresponding to the "Other Expenses" component of the economic modules set out in Annex IV to this Law, which may be Competent educational administrations to establish the necessary regulation in this respect.

Seven. Financing of concerted education in the cities of Ceuta and Melilla: in order to provide the centres of the management teams with the terms laid down in Article 117.3 of the Organic Law 2/2006, of 3 May, of Education, and to proceed the increase in the funding of the educational guidance services referred to in Article 22.3 of the same Law, on the basis of calculating the equivalent of a full day of the professional appropriate to these tasks, for each 16 concerted units of secondary education Required, the amount of the economic module per unit for the territorial scope of the cities of Ceuta and Melilla shall be the one set out in Annex V to this Law.

Eight. This article will be fully applicable to the financing of all the agreed centres, including those of differentiated education, which will be able to provide students with only one sex, regardless of the model for the grouping of pupils. to carry out the teaching centres in the exercise of their competences.

Article 18. Authorization of personnel costs of the National University of Distance Education (UNED).

Under the provisions of the first provision of the Organic Law 6/2001, of 21 December, of Universities, and subject to the provisions of Title III of this Law, the costs of teaching staff are authorized (official and (a) and the staff of administration and services (fixed official and employment) of the National University of Distance Education (UNED) for the year 2013 and the amounts shown in Annex VI of this Law.

CHAPTER II

The budgetary management of health and social services

Article 19. Specific powers in the field of budgetary changes of the National Institute of Health Management and the Institute of Older and Social Services.

It is up to the Minister of Finance and Public Administrations to authorize the following budgetary changes to the budgets of the National Institute of Health Management and the Institute of Older and Social Services:

1. Credit transfers affecting staff expenditure or other budgetary appropriations as listed in Article 44 (2) of the General Budget Law.

(2) The incorporation of the remaining part of Article 58 of the General Budget Law.

Article 20. Application of cash balances in the Budget of the Institute of Older and Social Services.

The cash balances, in favour of the Institute of Older and Social Services, existing in the General Treasury of Social Security at 31 December of each year, may be used to finance the spending budget of the Institute of Social Services. They may also be used to finance possible modifications in the following financial year.

CHAPTER III

Other rules for budgetary management

Article 21. State Tax Administration Agency.

One. The percentage of participation in gross collection obtained in 2013 derived from the acts of liquidation and management collected or from other administrative acts agreed or dictated by the State Tax Administration Agency shall be 5 per 100.

Two. For the purposes of the fourth paragraph of point Cinco.b) of Article 103 of Law 31/1990 of 27 December 1990, the variation of the resources of the State Administration of Tax Administration resulting from the indicated participation It shall be used by a generation of credit to be authorised by the Minister of Finance and Public Administration, the amount of which shall be the result of applying the percentage indicated in the preceding paragraph.

Three. The collection derived from the acts of liquidation and management collected or from other administrative acts agreed upon or dictated by the State Administration of Tax Administration, applied to the State Revenue Budget in December 2012 may generate credit in the same or equivalent concept of the State Budget for 2013, in the percentage set out in paragraph One of this Article, in accordance with the procedure laid down in the Order of 4 March 1993, which develops the Article 97 of Law 39/1992 of the General Budget of the State for 1993.

TITLE III

Of the staff costs

CHAPTER I

From the expenditure of staff to the public sector service

Article 22. Bases and coordination of the general planning of the economic activity in terms of personnel costs to the service of the public sector.

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

a) The General Administration of the State, its Autonomous Bodies and State Agencies and the Universities of its competence.

(b) the Administrations of the Autonomous Communities, the Dependent Bodies and the Universities of their competence.

(c) Local Corporations and Bodies of which are dependent.

(d) The Management Entities and the Common Services of Social Security.

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

(f) public commercial companies, with the understanding of those in which the direct or indirect participation in their share capital of the administrations and entities listed in this article is greater than 50 percent.

(g) Business public entities and the rest of the public bodies and entities of the state, regional and local public sector.

(h) Public sector foundations and consortiums mainly participated by the Administrations and Agencies that make up the public sector.

(i) The Banco de España in the terms laid down in Law 13/1994, of 1 June, of Autonomy of the Banco de España.

Two. In 2013, the remuneration of staff at the service of the public sector will not be able to experience any increase compared to those in force at 31 December 2012, in terms of homogeneity for the two periods of the comparison, both for with regard to personnel personnel as well as the age of the staff, and without taking into account the reduction approved by the Royal Decree-Law 20/2012 of 13 July. All the terms of this Law to be paid in force at 31 December 2012 or due in 2012 must be understood as those resulting from Law 2/2002, of 29 June, of the General Budget of the State for the year 2012, without being taken into account. It has the effect of abolishing the extraordinary pay and of the additional or equivalent pay of the month of December approved by Royal Decree-Law 20/2012 of July 13, of measures to guarantee budgetary stability and to promote competitiveness.

Three. During the financial year 2013, the administrations, entities and companies referred to in paragraph 1 of this Article may not make contributions to employment pension schemes or collective insurance contracts which include the coverage of the Retirement contingency.

By way of derogation from the foregoing paragraph and provided that no increase in the wage bill is produced in the terms set out in this Law, the aforementioned Administrations, entities and companies may carry out collective insurance contracts. which include the coverage of contingencies other than that of retirement.

Four. The labour force wage bill, which cannot be increased in 2013, is made up of all the salary and extranalarial remuneration and the social action expenses incurred by such staff in 2012, in terms of homogeneity for the two periods of comparison, taking into account the provisions of paragraph 2 of this Article.

Except, in any case:

(a) Social Security benefits and allowances.

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

(c) Compensation for transfers, suspensions or redundancies.

(d) the compensation or other expenses incurred by the worker.

5. 1. The officials to whom Article 76 of the Basic Staff Regulations, and falling within the scope of Law No 30/1984, of 2 August of 2 August in the terms of the fourth final provision of the said Basic Staff Regulations, is applicable. of the laws of civil service rendered in the development of that, shall, in terms of salary and triennial, be collected in the ordinary payroll from January to December 2013, the amounts referred to in the following 12-monthly payments:

Group/Subgroup Act 7/2007	Salary Euros	Euro Trienes
1	13,308,60	511.80
A2	11,507.76	417.24
B	10.059.24	366.24
C1	8.640.24	315.72
C2	7.191.00	214.80
E (Law 30/1984) and Professional Pools (Law 7/2007)	6.581.64	161.64

2. The officials referred to in the preceding paragraph shall, in each of the extraordinary pages of the months of June and December 2013, receive the amounts shown below in terms of salary and triennial:

Group/Subgroup Act 7/2007	Salary Euros	Euro Trienes
1	684.36	26.31
A2	699.38	25.35
B	724.50	26.38
C1	622.30	22.73
C2	593.79	17.73
E (Law 30/1984) and Professional Pools (Law 7/2007)	548.47	13.47

Six. For the purposes of the above paragraph, the remuneration to be paid by public servants who up to the State Budget Law for the year 2007 have been referred to the titling groups provided for in the Article 25 of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, are referred to the groups and sub-groups of professional classification established in Article 76 and transitional provision third of Law 7/2007, of 12 April, approving the Basic Staff Regulations, without experiencing other variations that are derived from this law. The equivalences between the two classification systems are as follows:

Group A Law 30/1984: Subgroup A1 Act 7/2007.

Group B Law 30/1984: Subgroup A2 Act 7/2007.

Group C Law 30/1984: Subgroup C1 Act 7/2007.

Group D Law 30/1984: Subgroup C2 Act 7/2007.

Group E Law 30/1984: Professional groupings Law 7/2007.

Seven. The provisions of the foregoing paragraphs shall be without prejudice to any remuneration which, in a singular and exceptional manner, is essential for the content of the posts, for the variation in the number of staff assigned to each programme or the achievement of the objectives set out therein.

Eight. Agreements, agreements or pacts involving remuneration growth should be subject to appropriate adjustment, with the provisions laying down any type of increase inapplicable.

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

Ten. This article is of a basic nature and is dictated by Articles 149.1.13 and 156.1 of the Constitution. In addition, paragraph Three is issued in application of the provisions of Article 29 of Law 7/2007, of 12 April, of the Basic Staff Regulations.

Article 23. Offer of public employment or other similar instrument of management of the provision of personnel needs.

One. 1. During the financial year 2013, the public sector defined in the previous article will not proceed, except for the public commercial companies that will be governed by the provisions of the additional twentieth of this Law, to the incorporation of new personnel, except where it may be derived from the execution of selective processes corresponding to Public Employment Offerings of previous exercises or places of military of Troop and Marineria necessary to reach the effective ones fixed in the Additional provision tenth octave. This limitation reaches the places incurred in the processes of consolidation of employment provided for in the transitional provision fourth of the Basic Staff Regulations.

2. In any event, in respect of the budgetary availabilities of Chapter I of the corresponding expenditure budgets, the limitation contained in the preceding paragraph shall not apply to the following sectors and administrations in which the replacement rate shall be set at a maximum of 10%:

A) To the Public Administrations with educational competences for the development of the Organic Law 2/2006, of May 3, of Education, in relation to the determination of the number of places for the access to the bodies of teaching officials.

B) To the Public Administrations with health competencies regarding the places of hospitals and health centers of the National Health System.

C) To the State Security Forces and Corps, to those Autonomous Communities that have their own Autonomous Police Corps in their territory, and in the area of the Local Administration to the personnel of the Local Police, in relationship to the coverage of the corresponding places.

In the case of places corresponding to the staff of the local police, one hundred per cent of the rate of replacement of staff may be reached, provided that they are local entities that meet or do not exceed the limits laid down by the legislation. (a) the laws of the Member States of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament In addition, they shall comply with the principle of stability referred to in Article 11.4 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability in the settlement of the budget for the immediate financial year. as in the current budget. With regard to the latter, the local authorities must approve a financial economic plan in which the measure referred to in this standard is included, and it shall be made clear that the same applies to the This principle of budgetary stability. This paragraph must be accredited by the corresponding local authority to the Ministry of Finance and Public Administrations, prior to the approval of the call for places.

D) To the Armed Forces in relation to the positions of the military and the military of complement in accordance with the provisions of Law 39/2007, of 19 November, of military career.

(e) to the public authorities in relation to the control and control of tax, labour, public subsidies and social security fraud.

F) to the Public Administrations regarding the legal advice, management and control of the efficient allocation of public resources.

G) To the Administration of Justice and the State's Foreign Action.

(h) to the Public Administrations in respect of the coverage of the places corresponding to the personnel of the fire prevention and extinguishing services.

I) To the Public Administrations in relation to the places of research staff doctor of the Bodies and Scales of the public research bodies defined in Law 14/2011, of 1 June, of Science, Technology and Innovation.

(j) to the general government in respect of the supervision and inspection of the securities markets and of those involved.

(k) to the State Aviation Safety Agency in respect of personnel carrying out inspection and monitoring of air safety and flight operations, provided that the coverage has not been possible as a result of the coverage; of the places offered by public employees with a pre-existing relationship of a fixed and indefinite nature in the State Public Sector.

This derogation will also apply to the places of the bodies of research staff of the universities, provided that the corresponding calls are authorized by the public authorities of which they are dependent. accreditation that the public employment offer of the above places does not affect the fulfilment of the objectives of budgetary stability established for the corresponding University, nor of the other limits set out in the Organic Law 2/2012, 27 April, for budgetary stability and financial sustainability.

Two. During the year 2013, temporary staff shall not be recruited, or the appointment of temporary staff or temporary staff shall be made except in exceptional cases and to cover urgent and non-deferred needs which shall be restricted to sectors, functions and professional categories which are considered to be a priority or which affect the functioning of essential public services.

Three. The Public Employment Offering of the sectors referred to in paragraph 2 of this Article, which corresponds to the General Administration of the State, its public bodies and other State public entities, shall be approved by the Government, on the initiative of the Competent departments or agencies and on a proposal from the Ministry of Finance and Public Administrations and may, in effect, propose the accumulation of the places resulting from the application of the replacement rate corresponding to each sector, in those Bodies or Scales whose coverage is considered to be a priority or which affects the functioning of the essential public services. In the case of the Armed Forces, the approval will be submitted to the Ministry of Finance and Public Administration, and on a proposal from the Minister of Defense. In all cases, the prior assessment and report on the impact on staff costs will be necessary.

During 2013, no calls for vacancies or vacancies for work staff of public entities in the public sector and public sector entities shall be authorised except in exceptional cases and to cover urgent and non-deferred needs. require the prior and express authorization of the Ministry of Finance and Public Administrations through the Secretaries of State of Budgets and Expenditure and of Public Administrations. Furthermore, in order to allow for the proper optimization of existing human resources in the public sector, both Secretaries of State may authorize public entities and public entities to hire personnel. a fixed official or labour force from the state public sector. The Ministry of Finance and Public Administrations will determine the procedure by which advertising and free competition will be guaranteed in this type of hiring.

Four. The hiring of temporary staff and the appointment of temporary staff and temporary staff under the conditions laid down in paragraph Two of this Article shall require the prior authorization of the Ministry of Finance and Public Administrations.

Furthermore, the conclusion of contracts for the provision of temporary work companies may be formalised only under the conditions of paragraph Two of this Article and shall require the prior authorisation of the Ministry of Finance and Administrations. Public.

The hiring of permanent or temporary staff abroad under local law or, where appropriate, Spanish legislation, will require the prior authorisation of the Ministry of Finance and Public Administration.

Five. During the year 2013 it will be amortized in Departments, Autonomous Bodies, State Agencies, business public entities and other public bodies and entities of the State public sector, a number of places equivalent, at least, to that of the retirement pensions, except in the sectors, functions and professional categories which are considered to be a priority or which affect the functioning of the essential public services. In the case of official staff, the amortised places shall be from the same group and the professional subgroup in which the retirement takes place, in accordance with the classification provided for in Article 76 and the third transitional provision of Law 7/2007 of 12 April, the Basic Staff Regulations and, in the case of staff, the same level of remuneration and functional area or equivalent category. The Ministry of Finance and Public Administrations are enabled to establish the terms and scope of this depreciation.

Six. Paragraphs One and Two of this Article are of a basic nature and are dictated by Articles 149.1.13 and 156.1 of the Constitution.

CHAPTER II

Of the remuneration schemes

Article 24. Remuneration of the High Charges of the Government of the Nation, its Advisory Bodies, the General Administration of the State, and other management personnel.

One. In 2013, the salaries of the High Charges of the Government of the Nation and its Advisory Bodies will not be increased compared to those in force at 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law. 20/2012, of 13 July, thus being set out in the following amounts, in respect of 12 monthly payments, without the right to extraordinary payments, and without prejudice to the remuneration for seniority which may be in accordance with the rules in force:

	Euro
President of the Government	78,185.04
Vice-President of the Government	73.486.32
Minister of Government	68,981.88
President of the Council of State	77,808,96
President of the Economic and Social Council	85,004.28

Two. In 2013, the remuneration of the Secretaries of State, Deputy Secretaries, Directors General and assimilated will not be increased from the current ones to 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law 20/2012, of July 13, therefore being established in the following amounts of salary and complement of destination, referring to twelve monthly allowances, and specific annual supplement that will become due in accordance with the Article 26 (2) of Law 51/2007 of 26 December 2008 on the General Budget of the State for 2008.

	Secretary of State and assimilated (Euros)	Deputy Secretary and assimilated (Euros)	Director-General and assimilated (Euros)
Salary	12,990,72	13.054.68	13.117.44
Target Add-on	21.115.92	17.080.44	13,814.76
Specific complement	32.948.67	29.316.27	23.900,13

The extraordinary pages of the months of June and December shall include, each of them, in addition to the amount of the monthly supplement to be collected in accordance with the provisions of the preceding paragraph and table, the amount in respect of the the salary set out in the table below:

	Secretary of State and assimilated (Euros)	Deputy Secretary and assimilated (Euros)	Director-General and assimilated (Euros)
Salary	655.84	703.38	751.45

These High Charges shall receive the supplement of productivity which, if applicable, and in accordance with the provisions of Article 26.Uno.E of this Law, assign them the holder of the Department, within the appropriations provided for this purpose. The amount allocated to the High Charges shall not increase, in annual and homogeneous terms of number and type of charges, in relation to the amount allocated on 31 December 2012, and without prejudice to the individual amounts paid may be different in accordance with the regulatory provisions of this supplement.

Three. In 2013, the remuneration of the following posts shall not be increased from 31 December 2012 to 31 December 2012: the Presidents of the State Agencies; the Presidents and Vice-Presidents of the business public entities and other public authorities or, where appropriate, the Directors-General and Directors of such bodies, where the exercise of the highest level of executive functions is appropriate. It is up to the Minister for Finance and Public Administration to set such remuneration, without exceeding the maximum limits laid down in Royal Decree 451/2012 of 5 March 2012, which regulates the remuneration of the senior managers and managers in the business public sector and other entities and in the orders issued pursuant to it.

The remuneration of the maximums responsible for the foundations of the state public sector and the consortia mainly participated by the General Administration of the State and its Agencies will be fixed in accordance with the provisions of the Royal Decree 451/2012 of 5 March 2012 and the orders issued pursuant to it, without being able to experience any increase in respect of those in force at 31 December 2012.

For the purposes of this paragraph, the reduction approved by the Royal Decree-Law 20/2012 of 13 July 2012 will not be taken into account.

Four. Without prejudice to the provisions of paragraphs Two and Three of this Article, it shall be collected, in fourteen instalments, the remuneration for seniority which may correspond in accordance with the rules in force.

5. 1. In 2013, the remuneration of the Permanent Directors and the Secretary General of the State Council will not be increased from 31 December 2012, without taking into account the reduction approved by the Royal Council. Decree-Law 20/2012 of 13 July, being established in the following amounts of salary and supplement of destination referred to twelve monthly and annual specific supplement to be established in accordance with the provisions of Article 26. Fouryear of Law 51/2007 of 26 December.

	Euro
Salary	13.054.68
Target Add-on	22.817.28
Specific Add-on	35.521.60

The extraordinary payments of June and December shall include, in addition to the amount of the monthly supplement to be collected in accordance with the provisions of the preceding table, the amount of the salary to be collected from the continuation:

	Euro
Salary	703.38

2. The President of the Council of State may assign additional productivity to the Permanent Directors and General Secretary of the Council, in accordance with the provisions of Article 26 (E) of this Law. The amount intended for the said charges shall not be increased, in annual and homogeneous terms of number and type of charges in relation to that assigned to 31 December 2012.

3. In addition, such High Charges, with the limit laid down in paragraph 1 of this paragraph, shall, where appropriate, receive the remuneration laid down in the Agreements approved by the Authority itself in respect of the concept of seniority, and They would have had the prior condition of public officials, regardless of their status of activity, retirement or retirement as officials, they would have the right to continue perfecting the trienes recognized under that condition according to the rules in each applicable case and to receive, in fourteen monthly instalments, the difference resulting from the a concept where the amount derived from such legislation is higher than that approved in the Agreements.

Article 25. Remuneration of the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors.

One. In 2013, the salaries of the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors continue to be in force at 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law 20/2012 of 13 July. For these purposes, the following table shows, in annual terms, the following amounts:

1. General Council of the Judiciary.

1.1 President of the Supreme Court and the General Council of the Judiciary:

Salary (to be paid in 14 monthly payments)	€ 26,448.38
Other remuneration (to be paid in 12 monthly payments)	€ 103,704.24
TOTAL	130,152,62 €

1.2 Vocal of the General Council of the Judiciary:

Salary (to be paid in 14 monthly payments)	€ 28,004.20
Other remuneration (to be paid in 12 monthly payments)	84,245,40 €
TOTAL	€ 112,249.60

1.3 General Secretary of the General Council of the Judiciary:

Salary (to be paid in 14 monthly payments)	€ 26,825.40
Other remuneration (to be paid in 12 monthly payments)	€ 82,836.60
TOTAL	€ 109,662.00

2. Constitutional Court.

2.1 President of the Constitutional Court:

Salary (to be paid in 14 monthly payments)	€ 41,428.10
Other remuneration (to be paid in 12 monthly payments)	€ 87,843.36
TOTAL	€ 129,271.46

2.2 Deputy President of the Constitutional Court:

Salary (to be paid in 14 monthly payments)	€ 41,428.10
Other remuneration (to be paid in 12 monthly payments)	€ 80.437.68
TOTAL	€ 121.865.78

2.3 Section President of the Constitutional Court:

Salary (to be paid in 14 monthly payments)	€ 41,428.10
Other remuneration (to be paid in 12 monthly payments)	74,764,80 €
TOTAL	€ 116,192.90

2.4 Magistrate of the Constitutional Court:

Salary (to be paid in 14 monthly payments)	€ 41,428.10
Other remuneration (to be paid in 12 monthly payments)	€ 69,091.92
TOTAL	€ 110,520,02

2.5 General Secretary of the Constitutional Court:

Salary (to be paid in 14 monthly payments)	€ 34,620.04
Other remuneration (to be paid in 12 monthly payments)	62,023,56 €
TOTAL	€ 96,643.60

3. Court of Auditors.

3.1 President of the Court of Auditors:

Annual remuneration (to be paid in 14 monthly payments)

€ 112,578.34

3.2 Section President of the Court of Auditors:

Annual remuneration (to be paid in 14 monthly payments)

€ 112,578.34

3.3 Account Adviser of the Court of Auditors:

Annual remuneration (to be paid in 14 monthly payments)

€ 112,578.34

3.4 Secretary-General of the Court of Auditors:

Annual remuneration (to be paid in 14 monthly payments)

€ 96.921.72

Two. In addition to the amounts referred to in the preceding paragraph, such charges shall, where appropriate, be charged with the limit laid down in the preceding paragraph, the remuneration laid down in the Agreements approved by the Authority itself in respect of (a) whether or not they have been subject to the prior condition of public officials, irrespective of their status of activity, retirement or retirement as officials, they shall have the right to continue to improve the three-year term. recognized under that condition in accordance with the rules in each applicable case and to perceive, in fourteen (a) the difference resulting from this concept when the amount derived from such legislation is higher than that approved in the Agreements.

Article 26. Remuneration of State officials falling within the scope of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, in the terms of the fourth final provision of Law 7/2007, of 12 April, of the Basic Status of Public Employment.

One. In 2013 the remuneration of officials shall be as follows:

A) The salary and the trienes corresponding to the Group or Subgroup in which the Body or Scale to which the official belongs is classified, in the amounts reflected in Article 22.Cinco.1 of this Law.

(b) the extraordinary payments, which shall be two per year, one in June and one in December, and which shall be payable in accordance with the provisions of Article 33 of Law No 33/1987 of 23 December 1987 on the general budget of the State for 1988. Each of these payments shall include the amounts of salary and triennial laid down in Article 22 (2) (2) of this Law and of the monthly supplement to be collected.

Where officials have paid a reduced working day during the six months preceding the month of June or December, the amount of the extraordinary pay shall be subject to the corresponding proportional reduction.

(c) The additional destination corresponding to the level of the job being performed, in the following amounts for 12 monthly payments:

Level	Amount - Euro
30	11,625,00
29	10,427,16
28	9.988.80
27	9.550.20
26	8,378,40
25	7.433.64
24	6.995.04
23	6.556.92
22	6.118.08
21	5.680.20
20	5,276,40
19	5.007.00
18	4.737.48
17	4.467.96
16	4.199.16
15	3,929.28
14	3.660.12
13	3.390.36
12	3.120.84
11	2,851,44
10	2,582,28
9	2.447.64
8	2.312.52
7	2.178.00
6	2.043.24
5	1.908.48
4	1,706,52
3	1,505.04
2	1.302.84
1	1.101.00

In the field of university teaching, the amount of the target supplement fixed in the previous scale may be amended, in cases where this is the case in accordance with the rules in force, without any change in the level of target addon to the job position.

(d) the specific supplement which, if appropriate, is assigned to the post which is to be carried out, the annual amount of which shall not be increased from 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law 20/2012 of 13 July and without prejudice to the provisions of Article 22.7 of this Law.

The annual specific supplement shall be collected in 14 equal pages, of which 12 shall be monthly and two additional, of the same amount as a monthly, in the months of June and December, respectively.

The remuneration which, in respect of the specific purpose and supplement, the public servants shall receive, shall in any event be those corresponding to the place of employment which they occupy under the provision procedures laid down in the (a) the rules in force, without the fact that the specific tasks to be carried out can be covered by the above, with the exception of the cases in which such rules are recognised by other amounts, and in any event the guarantee of the level of the job regulated by Article 21.2 of Law No 30/1984 and the right to receive the amounts corresponding to application of Article 33.2 of Law 31/1990 of 27 December 1990 on the General Budget of the State for 1991.

(e) The complement of productivity, which will pay for the special performance, the extraordinary activity and dedication and the interest or initiative with which the jobs are carried out.

Each ministerial department shall determine, within the total available credit, that it shall not experience any increase, in annual terms, with respect to the amount set at 31 December 2012, the partial amounts allocated to its various fields organic, territorial, functional or type of position. It shall also determine the criteria for the distribution and fixing of the individual amounts of the productivity supplement, in accordance with the following rules:

1. The assessment of productivity must be carried out according to objective circumstances related to the type of job and the performance of the job and, where appropriate, with the degree of participation in the achievement of the results or objectives assigned to the relevant programme.

2. In no case shall the amounts allocated in addition to productivity over a period of time give rise to individual rights in respect of valuations or assessments corresponding to successive periods.

(f) Bonuses for extraordinary services, which shall be granted by the Ministerial Departments or Public Bodies within the appropriations allocated for this purpose which shall not be increased in respect of those allocated to 31 December 2012.

Such bonuses shall be exceptional and may be recognised only for extraordinary services rendered outside the normal working day without, in any event, being fixed in their amount or on an accrual basis, or originating individual rights in successive periods.

(g) The remuneration, in the amounts in force at 31 December 2012, of the staff of the group E/occupational groups of Law 7/2007, in accordance with the provisions of Article 24 (1) (b) (b) of Law 26/2009, is maintained in a personal capacity.

Two. The Ministry of Finance and Public Administrations may modify the amount of global loans to meet the productivity supplement, the bonuses for extraordinary services and other performance incentives, for bring it into line with the number of staff assigned to each programme and the extent to which the objectives are met. The Ministerial Departments will, in turn, account for the allocation criteria and the individual amounts of such incentives to the Ministry of Finance and Public Administrations, specifying the award criteria applied.

Three. Interim officials falling within the scope of Law 7/2007 of 12 April 2007 on the Basic Staff Regulations shall receive the basic remuneration, including three-year fees, for the group or sub-group in which they are classified the Body or scale, in which they have been appointed as interim and the supplementary remuneration corresponding to the job they perform, excluding those linked to the status of a career official; or approved by the Ministry of Finance and Public Administrations in the case of civil servants (i) interim measures to be taken into account in the context of the implementation of the common position of the European Union;

Four. The staff shall receive the remuneration for salary and special pay corresponding to the group or sub-group of classification to which the Ministry of Finance and the Public Administrations assimilates their duties and remuneration. (b) additional corresponding to the job, reserved for any possible staff, who performs the provisions of paragraph (B) of paragraph 1 of this Article.

Career officials who, in the event of an asset or special service, occupy positions reserved for any staff shall receive the basic remuneration corresponding to their group or sub-group of classification, including three-year periods, where appropriate, and any additional remuneration corresponding to the job they perform.

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

Six. Where the appointment of officials in practice falls to career officials of another Body or Scale of groups and/or sub-groups of a degree lower than that in which they are intended to enter, during the time corresponding to the period of practice or the selective course, these will continue to perceive the trienes in each moment perfected computing said time, for the purposes of consolidation of trienes and of passive rights, as served in the new Body or Scale in the case that, effective, the status of a career official is acquired in the latter.

Seven. The provisions of this Law shall also apply to the remuneration fixed in euro in respect of officials destined abroad in the national territory, without prejudice to the successive application of the modules which are to be carried out in the rules in force.

Article 27. State public sector workforce.

One. For the purposes of this Law, the salary mass of the state public sector workforce shall be as defined in Article 22.4, with the limit of the amounts reported favourably by the Ministry of Finance and Administrations. Public for each financial year.

Two. With effect from 1 January 2013, the salary mass of the state public sector's labour force, in accordance with Article 22 (2) of this Law, may not experience any growth, without prejudice to what may be derive from the achievement of the objectives assigned to each ministerial department, public body, other public entities, state mercantile societies, state public sector foundations and consortia mainly participated by the Governments and agencies that make up the state public sector, by increasing the productivity or modification of the systems for the organisation of work or professional classification, prior to the report referred to in the previous paragraph.

Nor shall they experience any increase in the remuneration of any other related staff by means of a non-binding employment relationship irrespective of their typology, modality or nature, including the management staff of the public sector.

For the purposes of this article, the reduction approved by the Royal Decree-Law 20/2012 of 13 July 2012 will not be taken into account.

Three. During 2013, the Ministry of Finance and Public Administrations will authorize the salary mass of the ministerial departments, agencies, state agencies, public entities and other public entities and state commercial companies, as well as that of the foundations of the state public sector and that of the consortiums participated mainly by the Administrations and Agencies that make up the state public sector.

The authorised wage bill shall be taken into account in order to determine, in terms of homogeneity, the appropriations corresponding to the remuneration of the workforce concerned. The authorisation of the wage bill will be a prerequisite for the commencement of negotiations on collective agreements or agreements to be concluded in 2013.

In the case of state-owned commercial companies, the wage bill, once authorized, will be sent to the Commission for the Follow-up of the Collective Bargaining of Public Enterprises, chaired by the one who agrees to the Government's Delegate Commission for Economic Affairs.

It shall also be forwarded to the Directorate-General for the Civil Service, for prior authorization, the recognition of credit schedules or other trade union rights which may be established in relation to the provisions of Article 10 of the Royal Decree Law. 20/2012, dated July 13. The agreements which would have been adopted before, shall require such approval for implementation during the financial year 2013.

Changes in the gross wage bill shall be calculated in terms of homogeneity for the two periods to be compared, both in terms of staff and seniority, and in terms of the private working arrangements, working hours, hours (a) extraordinary and other working conditions, the amounts corresponding to variations in such concepts being computed separately.

The provisions of the preceding paragraphs represent the maximum limit of the wage bill, the distribution and individual application of which will, where appropriate, occur through collective bargaining.

The Ministry of Finance and Public Administrations will determine, for state-owned commercial companies, for the foundations of the state public sector and for the consortia mainly participated by the Administrations and Administrations. make up the state public sector, the form, scope and effects of the authorisation procedure laid down in this paragraph.

Four. In the case of staff not subject to collective agreement, the remuneration of which is determined in whole or in part by individual contracts, the Ministry of Finance and Public Administration shall be notified through the Secretariat of State of Budgets and Expenditure, the remuneration paid and accrued during 2012.

Five. The compensation or supply of the labour force, which shall be governed by its specific rules, shall not experience any growth in respect of 2012.

Article 28. Salaries of the staff of the Armed Forces.

One. In 2013 the remuneration and other remuneration of the staff of the Armed Forces whose basic salaries are attributed to Article 10 of the economic structure of the expenditure of the General Budget of the State and its public bodies, no increase in respect of those in force as of 31 December 2012, without taking into account the reduction approved by Royal Decree-Law 20/2012 of 13 July 2012, and without prejudice to the remuneration for seniority which may correspond to them. They shall also receive the special dedication or productivity supplement which, where appropriate, is attributed to them by the holder of the Department, within the appropriations provided for this purpose. The amount of such appropriations for the staff referred to above shall not be increased from 31 December 2012 in annual and uniform terms of number and type of charges.

Two. In 2013, the remuneration to be paid by the military personnel referred to in Law 39/2007 of 19 November of the military career, not included in the preceding paragraph, shall be as follows:

(a) the salary and the trienes, excluding those in cases where the rules so provide, corresponding to the group or sub-group of equivalence in which the corresponding employment is classified, in the amount laid down in Article 22 (1) (1) (1).

(b) the extraordinary payments, which shall be two per year, shall incorporate, each of them, the amounts of salary and triennial laid down in Article 22 (2) (2) of this Law, depending on the group or sub-group in which the corresponding employment is classified; and the monthly employment supplement to be collected.

The valuation and accrual of the trienes, where applicable, and the extraordinary payments shall be made in accordance with the specific rules applicable to this staff and, in addition, with the rules of the officials falling within the scope of application of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, in the terms of Law 7/2007, of April 12, of the Basic Staff Regulations.

(c) Additional remuneration of a general nature, the individual component of the specific supplement and the supplement by incorporation, where appropriate, shall not be subject to any increase in respect of those in force at 31 December 2012, without being taken into account in the light of the reduction approved by Royal Decree-Law 20/2012 of 13 July 2012 and without prejudice, where appropriate, to the provisions of Article 22. Seven of this Law.

D) The special dedication supplement, including the concept of continuing care, and the reward for extraordinary services, the amounts of which will be determined by the Minister of Defence within the appropriations allocated for each of the These appropriations shall not be increased in respect of those established at 31 December 2012 in annual terms.

The Ministry of Finance and Public Administrations may modify the amount of the credits intended to attend to special dedication and reward for extraordinary services, in order to bring it into line with the number of personnel assigned to each program and to the extent to which the objectives set out therein are attained.

In no case shall the amounts allocated for special purpose or for special service gratification give rise to individual rights in respect of valuations or assessments relating to successive periods.

E) The incentive for years of service, whose amounts and requirements, for their perception, will be fixed by the Minister of Defense, prior to the favorable report of the Ministry of Finance and Public Administrations through the Secretariat of State Budgets and Expenses.

Three. When the Ministry of Defense has signed concerts with the Universities for the use of the Health Institutions of the Department according to the bases established for the regime of the same in the Royal Decree 1652/1991, of October 11, the medical and health military personnel employed in such centres, with the status of linked places, shall receive, in the year 2013, the basic remuneration corresponding to them and, in respect of supplementary remuneration, the target, specific and productivity complements in the amounts established in the application of the base 15, 4, 5 and 6 (a) and (b) of the said Royal Decree.

Such staff may also be entitled to the aid for clothing, and the supplement to special dedication for continuing care, as provided for in paragraph (D) of the preceding number, as well as pensions for rewards and pensions. Family benefits that may correspond to them.

Four. The members of the Armed Forces, who occupy positions of employment included in the relations of the Ministry's or their autonomous organizations, will receive in 2013 the basic salaries corresponding to their military employment and the (a) additional to the post which they perform, in accordance with the amounts laid down in this Law for State officials falling within the scope of Law 30/1984 of 2 August, in the terms of the provision The fourth final of Law 7/2007 of 12 April, without prejudice to the continued receipt of pensions and This is a consequence of military rewards, as well as the aid for costumes in the same amount and conditions as the rest of the Armed Forces personnel.

The provisions of this article should be without prejudice to the specific regulation that for certain concepts and personnel of the Armed Forces is established in the current regulations.

Article 29. Salaries of the staff of the Civil Guard Corps.

One. In 2013 the remuneration and other remuneration of the staff of the Civil Guard Corps whose basic remuneration is attributed to Article 10 of the economic structure of the expenditure of the General Budget of the State will not be an increase in respect of those in force at 31 December 2012, without taking into account the reduction approved by Royal Decree-Law 20/2012 of 13 July 2012, and without prejudice to the remuneration for seniority which it may correspond to them. They shall also receive the productivity supplement which, where appropriate, is attributed to them by the holder of the Department, within the appropriations provided for this purpose. The amount of such appropriations for the staff referred to above shall not be increased from 31 December 2012 in annual and uniform terms of number and type of charges.

Two. In 2013 the remuneration to be paid by the staff of the Civil Guard Corps not included in the previous paragraph shall be as follows:

(a) the salary and the trienes corresponding to the group or subgroup of equivalence in which the corresponding employment is classified, in the amount laid down in Article 22.Cinco.1 of this Law.

(b) Extraordinary payments, which shall be two per year, shall incorporate, each of them, the amounts of salary and triennial laid down in Article 22 (2) (2) of this Law, depending on the group or subgroup corresponding to the employment and the supplement of the monthly destination to be collected.

The valuation and accrual of the triennial and the extraordinary payments shall be made in accordance with the regulations applicable to this staff and, in addition, with the regulations of the civil servants included in the scope of the Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, in the terms of Law 7/2007, of April 12, of the Basic Staff Regulations.

(c) Additional remuneration of a fixed and periodic nature, which shall not be increased by 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law 20/2012 of 13 July 2012; without prejudice, where appropriate, to the provisions of Article 22 (7) of this Law.

(d) The supplement to productivity and bonuses for extraordinary services shall be governed by the rules laid down for State officials falling within the scope of Article 26 of this Law, by determining their amounts by the Ministry of the Interior within the appropriations allocated for each of these purposes. These appropriations shall not be increased by 31 December 2012, in annual terms.

Article 30. Salaries of the personnel of the National Police Corps.

One. In the year 2013 the remuneration and other remuneration of the staff of the National Police Corps whose basic remuneration is attributed to Article 10 of the economic structure of the expenditure of the General Budget of the State and its agencies The public will not experience any increase compared to those in force at 31 December 2012, without taking into account the reduction approved by Royal Decree-Law 20/2012 of 13 July 2012 and without prejudice to the remuneration for seniority which it may have reciprocate. They shall also receive the productivity supplement which, where appropriate, is attributed to them by the holder of the Department, within the appropriations provided for this purpose. The amount of such appropriations for this staff shall not be increased in respect of the amount allocated to 31 December 2012 in annual and homogeneous terms of number and type of charges.

Two. In 2013 the remuneration of officials of the National Police Corps not included in the previous paragraph shall be as follows:

(a) the salary and the trienes corresponding to the group or subgroup of equivalence in which the corresponding category is classified for economic purposes, in the amount laid down in Article 22.Cinco.1 of this Law.

(b) Extraordinary payments, which shall be two per year, shall incorporate, each of them, the amounts of salary and triennial laid down in Article 22 (2) (2) of this Act, on the basis of the Group or Subgroup corresponding to the category which is held, and the Monthly destination supplement to be collected.

The valuation and accrual of the trienes and the extraordinary payments shall be made in accordance with the rules applicable to this staff and, in addition, with the rules of the officials falling within the scope of Law 30/1984, 2 August, of Measures for the Reform of the Civil Service, in the terms of Law 7/2007, of April 12, of the Basic Staff Regulations.

(c) Additional remuneration of a fixed and periodic nature, which shall not be increased by 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law 20/2012 of 13 July 2012; without prejudice to the provisions of Article 22 (7) of this Law.

(d) The additional productivity and rewards for extraordinary services shall be governed by the rules laid down for State officials included in Article 26 of this Law, with their amounts determined by the Ministry of Within the appropriations to be allocated for each of these purposes. These appropriations shall not be increased in respect of those allocated to 31 December 2012, in annual terms.

Article 31. Remuneration of the members of the Judicial and Fiscal Careers, those of the Body of Judicial Secretaries and of the staff at the service of the Administration of Justice.

One. In the year 2013, in accordance with the provisions of Article 22 (2) of this Law, the remuneration of members of the judicial and tax races, who will not experience any increase in respect of those in force at 31 December 2012, without having The reduction approved by the Royal Decree-Law 20/2012, of July 13, will be the following:

1. The salary, as referred to in Annexes I and IV, respectively, of Law 15/2003, of 26 May, regulating the remuneration of the judicial and tax races, is established for the year 2013, in the following amounts, relating to twelve Monthly

	Euro
Judicial career	-
Chairman of the National Court (not a Supreme Court magistrate)	23.937.24
President of the Chamber of the National Court (not Supreme Court magistrate)	22.676.88
President of the Court of Justice	23.108.76
Magistrate	20541.84
Judge	17.973.60
Tax Race	-
Higher Prosecutor of the Autonomous Community	23.108.76
Prosecutor	20541.84
Tax Lawyer	17.973.60

2. The remuneration for seniority or trienes which, where appropriate, corresponds.

3. Extraordinary payments, which shall be payable in accordance with the rules applicable to officials falling within the scope of Law 30/1984, of 2 August, in the terms of the fourth final provision of Law 7/2007, of 12 April, of the Basic Staff Regulations, shall be two a year for an amount, each of them, of a monthly salary, seniority or triennial, as the case may be, and the amount indicated in Annex X of Law 39/2010, of December 22, General Budget of the State for the year 2011.

4. Complementary remuneration and the variables and specials of the members of the judicial and fiscal careers that will not experience any increase from the current ones to 31 December 2012 without taking into account the reduction approved by the Royal Decree-Law 20/2012 of 13 July.

The total appropriation for variable remuneration for the purposes of the members of the judicial and tax races referred to in Chapter III of Title I and Title II of Law 15/2003 shall not exceed 5% of the total amount of the fixed remuneration of the members of the judicial and tax races, respectively.

5. The provisions of this paragraph are without prejudice to the provisions of Article 9.2 of Law 15/2003.

Two. The Prosecutors who, under Law 24/2007, of 9 October, amending Law 50/1981, of December 30, regulatory of the Organic Statute of the Fiscal Ministry, are appointed Chief Prosecutors of a Public Prosecutor's Office created where There is a section of the Provincial Audience in different headquarters of the provincial capital, they will receive the complement of destination by the criterion of population group corresponding to the Prosecutors destined to the headquarters of the Provincial Prosecutor and the Target supplement for representation, the specific supplement and the amount to be included in the payment [subhead] The number of people who have been assigned to the Prosecutor General

The remaining Fiscal Chiefs of a Public Prosecutor's Office will receive the specific supplement corresponding to the Deputy Prosecutor of the Provincial Prosecutor's Office.

The Chief Prosecutors and Prosecutors of the Provincial Prosecutor's Office shall receive the additional remuneration and the amount to be included in extraordinary payments that would have been paid to the Chief Prosecutors and Prosecutors of the Provincial Court, respectively.

The Deputy Prosecutor of the Technical Secretariat of the Office of the Prosecutor General of the State will receive the additional remuneration and the amount to be included in extraordinary payments that correspond to the Deputy Prosecutor General of the State Attorney General's Office.

The Prosecutors attached to the Prosecutors of the Office of the Prosecutor General of the State and the Prosecutors of the Support Unit of the Office of the Prosecutor General of the State will receive in concept of specific complement the corresponding to the Prosecutors of the Technical Secretariat of the Prosecutor General of the State.

The Fiscal Dean of the territorial sections of the Provincial Prosecutor's Office will perceive, as a specific complement, that corresponding to the Coordinators Prosecutors.

The tax authorities of specialised sections shall receive the additional remuneration and special pay corresponding to the tax authorities of territorial sections.

Prosecutors of the second category, not coordinators, of the Autonomous Community's Fiscalis, including those of the territorial sections of those procuratorates, shall receive the supplement of destination and the amount to be included in the special pay The Office of the Prosecutor General of the Autonomous Community, except in those Autonomous Communities in which the Office of the Prosecutor General of the Prosecutor General of the Autonomous Community of the Autonomous Community and the Provincial Prosecutor's Office of the Province of its seat.

Three. In 2013, in accordance with the provisions of Article 22.2 of this Law, the remuneration of the members of the Body of Judicial Secretaries and of the Corps at the service of the Administration of Justice will not experience any increase. with respect to those in force at 31 December 2012, without taking into account the reduction approved by Royal Decree-Law 20/2012 of 13 July 2012, the following shall be:

1. The salary, in accordance with the detail shown below, and the remuneration for seniority or triennial which, if any, corresponds to them.

(a) The salary of the members of the Body of Judicial Secretaries is established for the year 2013 in the following amounts, referring to twelve monthly payments:

	Euro
Court of First Class Secretaries	17.973.60
Second category judicial secretaries	17.083.44
Third-class judicial secretaries	15.872.16

(b) The salary of the officials of the Corps at the service of the Administration of Justice is established for the year 2013 in the following amounts, referring to twelve monthly payments:

	Euro
Medical and Medical Practitioners of the National Institute of Toxicology and Forensic Sciences	15.406.20
Procedural and Administrative Management	13.303.32
Procedural and Administrative Procedure	10.934.16
Judicial Aid	9.917.88
Specialist technicians of the National Institute of Toxicology and Forensic Sciences	13.303.32
Assistants Laboratory of the National Institute of Toxicology and Forensic Sciences	10.934.16

c) Trienes perfected prior to 1 January 2004, in the Corps at the service of the Administration of Justice declared to be extinguished by the Organic Law 19/2003 of 23 December, amending the Organic Law 6/1985 of 1 of July, of the Judicial Branch, are established for the year 2013, in the following amounts referring to twelve monthly payments:

	Euro
Body of Officers	532.56
Body of Auxiliary	410.52
Body of Judicial Agents	354.48
Body of Specialist Technicians	532.56
Body of Laboratory Auxiliary	410.52
Body of Laboratory Agents to extinguish	354.48
Body of Secretaries of the Peace Courts of municipalities with more than 7,000 inhabitants to extinguish	599.16

The trienes perfected before January 1, 1995 by the staff in the Corps of Medical and Technical Physicians, are established for the year 2013 at 642.12 euros per year, referring to twelve monthly payments.

2. Extraordinary payments, which shall be payable in accordance with the rules applicable to officials falling within the scope of Law 30/1984, of 2 August, in the terms of the fourth final provision of Law 7/2007, of 12 April, of the Basic Staff Regulations, shall be two a year for an amount, each of them, of a monthly salary, seniority or triennial, as the case may be, and the additional amount indicated in Annex XI of Law 39/2010, of 22 December, the General Budget of the State for the year 2011.

3.a) The general complement of posts for posts assigned to officials of the Body of Judicial Secretaries, when they are applicable to Royal Decree 2033/2009, of 30 December, is established for the year 2013 in the following amounts, referred to 12 monthly payments:

	Euro
Type I posts	16.107.48
Type II posts	13,758.36
Type III posts	13,136,16
Type IV posts	13.036.92
Type V posts	9.427.20

The remaining additional, variable and special remuneration of the officials of the previous paragraph shall not be subject to any increase in respect of those in force at 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law 20/2012 of 13 July, and without prejudice, as appropriate, of the provisions of Article 22 (7) of this Law.

Members of the Body of Judicial Secretaries who hold positions other than those referred to in the first subparagraph of this number (3) (a) shall receive the additional, variable and special remuneration laid down in Royal Decree 1130/2003 of 5 September, which will not be increased from the current ones to 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law 20/2012, of July 13.

3.b) The general complement of posts for posts attached to officials of the Bodies at the service of the Administration of Justice, as referred to in paragraph 1.b) of this Article, in accordance with the provisions of the Royal Decree 1033/2007, of 20 July, is established for the year 2013 in the following amounts, referring to twelve monthly payments:

	Type	Subtype	Euro
Procedural and Administrative Management and Technical Specialists of the National Institute of Toxicology and Forensic Sciences	I	A	3.982.92
	I	B	4,757,76
	II	A	3.667.20
	II	B	4.442.04
	III	A	3.509.40
	III	B	4,284,24
	IV	C	3.351.60
	IV	D	3.509.76
Procedural and Administrative Processing and Laboratory Assistant of the National Institute of Toxicology and Forensic Sciences	I	A	3.456.96
	I	B	4.231.92
	II	A	3.141.48
	II	B	3,916.32
	III	A	2.983.56
	III	B	3.758.40
	IV	C	2.825.88
Judicial assistance	I	A	2.715.48
	I	B	3,490,44
	II	A	2.399.76
	II	B	3.174.72
	III	A	2.241.96
	III	B	3.016.92
	IV	C	2.084.16
Medical and Medical Practitioners of the National Institute of Toxicology and Forensic Sciences	I		18.808.32
	II		18.565.68
	III		18.322.92
Scale to be put out of the Process and Administrative Management, from the Body of Secretaries of Courts of Municipalities of more than 7,000 inhabitants			5.085.96

The remaining additional, variable and special remuneration of the officials referred to in the preceding paragraph shall not be subject to any increase in respect of those in force at 31 December 2012, without taking into account the approved reduction. by Royal Decree-Law 20/2012 of 13 July and without prejudice to Article 22. Seven of this Law.

4. In the supplementary remuneration referred to in points (a) and (3) (b) above, the amounts which, in each case, are recognised, in addition to supplementary pay in accordance with the second paragraph of the Agreement, shall be included. of the Council of Ministers of 8 May 2009, published by Order 1230/2009 of 18 May, of the Ministry of the Presidency.

Four. In 2013, the basic and complementary salaries corresponding to the officials referred to in Article 145.1 of the Organic Law 6/1985, of July 1, of the Judicial Branch, as amended by the Organic Law 19/2003, of 23 December, shall not experience any increase in respect of those in force at 31 December 2012, without taking into account the reduction approved by Royal Decree-Law 20/2012 of 13 July and without prejudice to the provisions of Article 22.7 of this Law.

Five. In 2013, the remuneration of the members of the judicial branch and the tax ministry referred to in the following numbers shall not be changed from those in force at 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law 20/2012 of 13 July. They shall be collected according to the amounts shown below for each of them:

1. Those of the Presidents of the Supreme Court and the President of the National Court (Magistrates of the Supreme Court) in the following amounts:

Salary (to be paid in 14 monthly payments)	€ 27,518.12
Other remuneration (to be paid in 12 monthly payments)	€ 82,261,44
TOTAL	€ 109,779.56

Those of the Magistrates of the Supreme Court and the Presidents of the Chamber of the National Court (Magistrates of the Supreme Court), in the following amounts:

Salary (to be paid in 14 monthly payments)	€ 26,069,96
Other remuneration (to be paid in 12 monthly payments)	€ 80,853,00
TOTAL	€ 106.922.96

2. Those of the Attorney General of the State, in the amount of 113.838.96 euros to be received in twelve monthly payments without the right to extraordinary payments.

Those of the Chief Prosecutor of the Supreme Court, in the following amounts:

Salary (to be paid in 14 monthly payments)	€ 27,518.12
Other remuneration (to be paid in 12 monthly payments)	€ 82,261,44
TOTAL	€ 109,779.56

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

Salary (to be paid in 14 monthly payments)	€ 26,069,96
Other remuneration (to be paid in 12 monthly payments)	€ 82,261,44
TOTAL	€ 108,331.40

The Chief Prosecutor's Office of the Prosecutor's Office of the Court of Auditors, the Technical Secretariat and the Support Unit of the State Attorney General and the Special Anti-Drug and Anti-Corruption and Organized Crime Prosecutors. Prosecutors of the Supreme Court in the following amounts:

Salary (to be paid in 14 monthly payments)	€ 26,069,96
Other remuneration (to be paid in 12 monthly payments)	€ 80,853,00
TOTAL	€ 106.922.96

3. The members of the judicial branch and the prosecutor's office referred to in the preceding numbers of this paragraph, with the exception of the Attorney General of the State which is regulated in the following paragraph, shall receive 14 monthly payments for the seniority or trienes, if applicable, which corresponds to them. In addition, they will receive two pages per year for the amount detailed, for each of the charges, in Annex X of Law 39/2010, of December 22, of General State Budgets for the year 2011. Such amounts shall be payable in accordance with the rules on extraordinary payments applicable to officials falling within the scope of Law No 30/1984 of 2 August.

In addition to the amount referred to in paragraph 2 of this paragraph, the State Attorney General shall receive 14 monthly payments for seniority or trienes, where appropriate, and those resulting from the application of Article 32.4. The second paragraph of Article 3 (3) of Law 51/2007 of 26 December 2008 on the general budget of the State for the year 2008, in the amounts provided for in the second subparagraph of Article 32.C.B (3) of the General Budget Law 26/2009 Status for 2010.

4. The salary and additional remuneration of the members of the judicial branch and the tax ministry referred to in points 1 and 2 of this paragraph shall be those established in the same and in point 3 of the same paragraph. (a) to be excluded, for these purposes, from the scope of Law 15/2003 of 26 May, regulating the remuneration of judicial and tax careers, without prejudice to the right to pay special remuneration corresponding to them amounts provided for in Article 32 (4) (B) of that Law No 26/2009.

Article 32. Remuneration of statutory staff and non-statutory Social Security staff.

One. In 2013, the salaries of the official staff of the Social Security Administration, already approved with the rest of the staff of the General Administration of the State, will be those established in Article 26 of this Law.

Two. In 2013, the staff included in the scope of the Royal Decree-Law 3/1987 of 11 September on the remuneration of the statutory staff of the National Institute of Health will receive the basic remuneration and the (b) and (c) of this Law, without prejudice to the provisions of the second transitional provision, two, of that Royal Decree-Law and the annual amount of the amount of the annual amount of the Supplement to destination, set out in Article 26.1 (C), shall be satisfied in 14 mensualities.

For the purposes of the application, for the aforementioned statutory staff, of the provisions of Article 26 (2) (B) of this Law, the amount of the supplement to each of the extraordinary payments shall also be effective in 14 monthly payments, in the form of a twelfth of the corresponding amounts per level referred to in Article 26.1 (c).

The amount of remuneration corresponding to the specific and continuing care supplements which, if any, are fixed to the staff concerned, shall not be subject to any increase in respect of those in force at 31 December 2012, without being taken into account In view of the reduction approved by Royal Decree-Law 20/2012 of 13 July and without prejudice to the provisions of Article 22 (7) of this Law.

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

Three. In 2013, the remuneration of the remaining official and statutory staff in the scope of this article will not be increased from 31 December 2012 to 31 December 2012, without taking into account the reduction approved by the Royal Decree-Law 20/2012 of 13 July.

CHAPTER III

Other provisions on the arrangements for active personnel

Article 33. Outliers ban.

Public employees falling within the scope of this Law, with the exception of those subject to the tariff regime, may not be able to receive any participation in any of the taxes, commissions or other income of any person. nature, which correspond to the Administration or any public power as consideration of any service or jurisdiction, or participation or prize in fines imposed even if they are normally attributed to them, owing to receive only the remuneration of the corresponding remuneration scheme, and without (a) to the extent that the system of incompatibilities and the provisions of the specific legislation on the enjoyment of housing are affected by reason of the work or the job carried out.

Article 34. Rewards, crosses, medals and maiming pensions.

One. In 2013, the amounts to be collected by the concepts of rewards, crosses, medals and pensions of mutilation, will not be increased in respect of those recognized at 31 December 2012.

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

Three. The Cross to the Constancy and the different categories of the Royal and Military Order of San Hermenegildo will be governed by the established Royal Decree 1189/2000, of June 23, for which the Regulation of the Royal and Military Order of San Hermenegildo.

Article 35. Other common rules.

One. The staff employed and the officials of the Local Health Corps, as well as the staff whose remuneration in 2012 did not correspond to those established in general in Title III of Law No 2/2012 of 29 June 2012, General budgets of the State for 2012, and do not apply to them expressly established in the same Title of this Law, will continue to receive, during the year 2013, the remuneration in force at 31 December 2012, without being In view of the reduction approved by the Royal Decree-Law 20/2012, of July 13.

Two. In the General Administration of the State, its Autonomous Bodies and State Agencies, in cases of membership during the year 2013 of an official subject to a remuneration scheme other than that corresponding to the job to which he is adscribe, that official shall receive the remuneration corresponding to the job he performs, subject to the appropriate assimilation of the basic remuneration authorized by the Ministry of Finance and Public Administration, on a proposal of the ministerial departments concerned.

For the purposes of the assimilation referred to in the preceding paragraph, it may be authorised that the amount of the remuneration for seniority is that which applies in accordance with the official's remuneration scheme.

Three. The compensation for the service will continue to be received in the amounts in force in 2012.

Article 36. Requirements for the determination or modification of remuneration of staff and non-employees.

One. During the year 2013, a favourable report by the Ministry of Finance and Public Administrations will be required to determine or modify the remuneration conditions of the employment and non-official staff at the service of:

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

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

(c) State agencies, in accordance with their specific rules.

(d) the remaining public entities and the other public bodies, under the conditions and in the procedures to be established by the Inter-Ministerial Commission for Remuneration, in the light of the specific to those.

Two. The following actions shall be taken to determine or modify the remuneration of non-official staff:

(a) Determination of the remuneration of newly created posts.

(b) a signature of collective agreements, agreements or similar instruments entered into by the bodies referred to in paragraph 1 above, as well as their revisions and accessions or extensions thereto.

(c) Implementation of the Single Convention for the employment staff of the State Administration and of collective agreements at sectoral level, as well as their revisions and accessions or extensions thereto.

(d) the fixing of remuneration on an individual contract, whether fixed or contracted staff for a given time, where they are not regulated in whole or in part by collective agreement, with the exception of temporary staff subject to the Article 2 (1) (e) of the Royal Decree of Law 1/1995 of 24 March, approving the recast of the Law on the Law of the Workers ' Statute. However, information on the remuneration of the latter staff shall be provided to the Ministry of Finance and Public Administrations. The same applies to the fixing of the remuneration of the staff referred to in Royal Decree 451/2012 of 5 March 2012, which regulates the remuneration of the maximum responsible and managers in the public sector and other entities, which shall comply with the provisions of that standard.

(e) a grant of any kind of wage improvement of a unilateral nature, either individually or collectively, even if it is derived from the extensive application of the remuneration scheme of public servants.

(f) Determination of the remuneration for staff employed abroad.

Three. The report referred to in paragraph 1 of this Article shall affect all the bodies, entities and agencies referred to in points (a), (b), (c) and (d) in the terms of the report by the Inter-Ministerial Committee of Remuneration, and shall be issued by the procedure and with the scope provided for in the following points:

1. The bodies concerned shall forward to the Ministry of Finance and Public Administration the corresponding project, prior to their agreement or signature in the case of collective agreements or individual contracts, accompanying the assessment of all its economic aspects.

2. The report, which in the case of projects of collective agreements, agreements or similar instruments, shall be evacuated within a maximum of fifteen days from the date of receipt of the project and its assessment, shall be on all those (a) the extent to which direct or indirect consequences for public expenditure are derived, both for the year 2013 and for future financial years and, in particular, for the determination of the corresponding wage bill and for the control of its growth, without prejudice to the provisions of Article 27 of this Law.

Four. The Ministry of Finance and Public Administrations shall determine and, where appropriate, update the remuneration of the working staff abroad in accordance with the specific circumstances of each country.

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

Expenditure arising from the application of remuneration for the year 2013 shall not be authorised without the fulfilment of the requirements laid down in this Article.

Article 37. Recruitment of labour staff from investment credits.

One. The Ministerial Departments, Autonomous Bodies, State Agencies and Social Security Management Entities will be able to formalize during the year 2013, with the respective investment credits, hiring of staff of a character temporary for the performance of works or services, provided that the following requirements are met:

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

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

(c) the works or services may not be carried out with the fixed staff of staff and there is not sufficient availability in the budget appropriation for the recruitment of staff.

Two. Contracting may exceed the financial year in the case of works or services which exceed that financial year and which correspond to investment projects of a multiannual nature which satisfy the requirements laid down for such projects or services. Article 47 of Law 47/2003, of November 26, General Budget, or in this own State Budget Law for the year 2013.

Three. Contracts shall be informed, prior to their formalisation, by the State Advocate in the Department, body or entity which shall, in particular, decide on the mode of procurement used and the enforcement of the contracts. contract clauses of the requirements and formalities required by labour law.

Four. Contracts covered by this Article shall be subject to prior scrutiny in cases where the same is required, in accordance with Articles 152 to 156 of Law 47/2003 of 26 November of 26 November 2003. For these purposes, the investment credits shall be deemed appropriate for the recruitment of any staff if there is not sufficient credit for this in the budgetary concept specifically intended for that purpose.

In the State autonomous organizations with industrial, commercial, financial or analogous activities, and in the business public entities, this hiring will require a favorable report from the corresponding Interventor Delegate, which will cover the unavailability of credit in the budget concept for the recruitment of any staff in the relevant chapter. In case of disagreement with the issued report, the autonomous body or the business public entity may raise the file to the Ministry of Finance and Public Administrations for resolution.

Article 38. Competence of the Ministry of Finance and Public Administrations in terms of personnel costs for the public sector.

All agreements, conventions, agreements or similar instruments, as well as measures to be taken in respect of them or development, adopted in the field of ministerial departments, agencies, State agencies, public entities For its full effectiveness, the previous and favorable report of the Ministry of Finance and Public Administrations, through the Secretariat of State for Budgets and Expenses, will require, for its full effectiveness, the prior and favorable report of the Ministry of Finance and Public Administration. If the Commission does not give its opinion, it is not possible for the Commission to make a statement. (i) the following: (a) the following: (a) the following: (a) the following: (a) the following:

TITLE IV

Of public pensions

CHAPTER I

Pension revaluation

Article 39. Pension revaluation.

The pensions paid by the Social Security system, as well as Passive Classes, will be increased by 1 percent in 2013, in the terms indicated in the corresponding articles of this Law.

CHAPTER II

Initial determination of the pensions of the State Passive Classes and of the war special

Article 40. Initial determination of the pensions of the State Passive Classes Scheme.

One. The provisions of this Article shall apply to ordinary and extraordinary pensions which, in their own favour or in that of their family members, causes the staff included in the scope of coverage of the State Passive Classes Scheme which relates to continued grouped according to its regulatory legislation:

1. Staff to which Title I of the Recast Text of the Law of Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30, applies:

(a) civil career civil servants of the State Administration, the Administration of Justice, the General Courts and other constitutional or state bodies whose regulatory legislation so provides, those transferred to the Autonomous Communities, as well as the military personnel of the career, the military personnel of the complement and the one of the Escalas of troops and professional marineria who had acquired the right to remain in the Armed Forces until the retirement age, which, with After 31 December 1984, it is in any administrative situation and does not has been declared retired or retired before that date.

(b) Staff who, as from 1 January 1986, will be employed as an official in practice and who, from 1 January 1985, will be a student of any Military Academy or Academy and have been promoted to Caballero Alferez Cadète, Alfez-alumnus, Sargento-alumnus or Guardiamarine.

(c) Interim officials appointed before 1 January 1965 and having received a detailed salary in the General Budget of the State in charge of staff, where the event causing the liabilities has subsequently occurred to 31 December 1985.

2. Staff to which the legislation in force applies at 31 December 1984, with the amendments set out in Title II of the recast of the Law on Passive Classes of the State:

(a) civil career civil servants of the State Administration, the Administration of Justice, the General Courts and other constitutional or state bodies whose regulatory legislation so provides, those transferred to the Autonomous Communities, as well as the military personnel of the career, the military personnel of the complement and the one of the Escalas of troops and professional marineria who had acquired the right to remain in the Armed Forces until the retirement age, which, with Before 1 January 1985, he has died or has been declared retired or retired.

(b) Interim officials appointed before 1 January 1965 and having received a detailed salary in the General Budget of the State in charge of staff, where the fact that the liability has been incurred has occurred before on 1 January 1986.

Two. For the initial determination of pensions caused by the staff referred to in paragraph 1 of this Article, the following regulatory assets shall be taken into account for 2013:

(a) Regulators for staff entered in any body, scale, place, employment or administrative category after 1 January 1985:

Group/Subgroup Law 7/2007	Having regulator Euro/year
1	40.058.07
A2	31,526.72
B	27.606.75
C1	24.213.06
C2	19.156.55
E (Law 30/1984) and Professional Pools (Law 7/2007)	16.332.48

(b) Regulators for staff entered before 1 January 1985:

CIVIL AND MILITARY ADMINISTRATION OF THE STATE

Proportionality index	Having regulator Euro/year
10	40.058.07
8	31,526.72
6	24.213.06
4	19.156.55
3	16.332.48

ADMINISTRATION OF JUSTICE

Index Multiplier	Having regulator Euro/year
4.75	40.058.07
4.50	40.058.07
4,00	40.058.07
3.50	40.058.07
3.25	40.058.07
3,00	40.058.07
2.50	40.058.07
2.25	31,526.72
2.00	27.606.76
1.50	19.156.55
1.25	16.332.48

CONSTITUTIONAL COURT

Body	Having regulator Euro/year
Secretary-General	40.058.07
Of Lawyers	40.058.07
Manager	40.058.07

GENERAL CUTS

Body	There should be EUR/year regulator
Of Lawyers	40.058.07
From Archive-Librarians	40.058.07
Of Optional Advisers	40.058.07
Of Drafters, Taquigraphs and Stenotetracks	40.058.07
Technical-Administrative	40.058.07
Administrative	24.213.06
From Ujières	19.156.55

Three. For the initial determination of pensions caused by the staff referred to in Article 2 (2) of this Article, which shall have economic effects as from 1 January 2013, account shall be taken of the regulatory basis for the implementation of the following rules:

(a) the amount corresponding to the person responsible for the concepts of salary and, where appropriate, grade, depending on the body or the multiplier or proportionality rate and the degree of administrative career assigned to him at 31 December of the year, shall be taken 1984 the body, career, scale, square, employment or category to which it belongs, and which are listed below:

CIVIL AND MILITARY ADMINISTRATION OF THE STATE

Index of proportionality	Grade	Special grade	Amount per concept of pay and grade in annual computation - Euro
10 (5)	8		26.853.95
10 (5)	7		26.115.90
10 (5)	6		25.377.91
10 (5)	3		23.163.80
10	5		22.786.95
10	4		22.048.96
10	3		21.310.95
10	2		20.572.87
10	1		19834.84
8	6		19.162.05
8	5		18.571.75
8	4		17,981.42
8	3		17.391.08
8	2		16.800,78
8	1		16.210.43
6	5		14.597.97
6	4		14,155.36
6	3		13,712,82
6	2		13.270.17
6	1	(12 per 100)	14.313.78
6	1		12.827.55
4	3		10.801.79
4	2	(24 per 100)	12.889.21
4	2		10.506.65
4	1	(12 per 100)	11,403.85
4	1		10.211.48
3	3		9.326.61
3	2		9.105.27
3	1		8.883.97

ADMINISTRATION OF JUSTICE

Index Multiplier	Amount per concept of pay in annual computation - Euro
4.75	43.853.25
4.50	41.545.18
4,00	36,929.03
3.50	32.312.90
3.25	30.004.85
3,00	27.696.77
2.50	23.080.64
2.25	20.772.58
2.00	18.464.53
1.50	13,848,39
1.25	11.540.33

CONSTITUTIONAL COURT

Body	Amount per concept of pay in annual computation - Euro
Secretary-General	41.545.18
Of Lawyers	36,929.03
Manager	36,929.03

GENERAL CUTS

Body	Amount per concept of pay in annual computation - Euro
Of Lawyers	24.167.79
From Archive-Librarians	24.167.79
Of Optional Advisers	24.167.79
Of Drafters, Taquigraphs and Stenotetracks	22.193.61
Technical-Administrative	22.193.61
Administrative	13.365.78
From Ujières	10.572.48

(b) The amount resulting from the above shall be added to the amount obtained from multiplying the number of trienes accredited by the unit value of each three-year period according to the body, race, scale, square, employment or category in which the person responsible has provided services, having regard, where appropriate, to the rates of proportionality or multipliers assigned to them in the following tables:

CIVIL AND MILITARY ADMINISTRATION OF THE STATE

Index of proportionality	Unit value of triennium in annual computation - Euro
10	867.51
8	694.02
6	520.48
4	347.03
3	260.26

ADMINISTRATION OF JUSTICE

Index Multiplier	Unit value of triennium in annual computation - Euro
3.50	1,615.63
3.25	1.500,25
3,00	1,384,84
2.50	1.154.01
2.25	1,040.05
2.00	923.24
1.50	692.42
1.25	577.03

CONSTITUTIONAL COURT

Body	Unit value of triennium in annual computation - Euro
Secretary-General	1,615.63
Of Lawyers	1,615.63
Manager	1,615.63

GENERAL CUTS

Body	Unit value of triennium in annual computation - Euro
Of Lawyers	988.17
From Archive-Librarians	988.17
Of Optional Advisers	988.17
Of Drafters, Taquigraphs and Stenotetracks	988.17
Technical-Administrative	988.17
Administrative	592.92
From Ujières	395.25

Four. The monthly amount of the pensions referred to in this Article shall be obtained by dividing by 14 the annual amount calculated in accordance with the rules set out in the preceding paragraphs and in accordance with the applicable legislation.

Article 41. Initial determination of special war pensions.

One. The amount of pensions recognised under Law 5/1979 of 18 September, in favour of relatives of deceased persons as a result of the civil war, may not be lower by 2013 to the minimum amount of the pension for the benefit of the For the benefit of the social security system, the amount of the pension shall be equal to the maximum of 65 years in the social security system, except for pensions caused by non-official staff in favour of non-disabled orphans, the amount of which shall be EUR 1,819,82 per year.

Two. 1. The pensions recognized under the Law 35/1980 of 26 June, of war maimed ex-combatants of the Republican zone, whose causes did not have the status of professional military of the Armed Forces and Institutes, are fixed for 2013 in the following amounts:

(a) The maiming pension shall be the result of applying the percentages laid down for each degree of incapacity to the amount of EUR 4,949,93 per year.

(b) The sum of the basic remuneration, the replacement remuneration for trienes and the additional remuneration for compensation for unpaid remuneration shall be EUR 13,349,85 per year.

(c) Pensions in favour of family members shall be equal to the minimum amount of widow's pensions over 65 years of age in the social security system, except for pensions in favour of non-disabled orphans, the amount of which shall be EUR 1,819,82 per year.

2. The amount of pensions in favour of family members of ex-combatants who have the status of a professional military officer, recognised under Law 35/1980, may not be less than, for 2013, the minimum amount of the pension for over 65 years in the social security system.

Three. The pensions recognised under Law 6/1982 of 29 March on basic pay for the mutilated civil war are fixed for 2013 in the following amounts:

(a) Basic remuneration for those who are recognised as being unable to second, third or fourth grade, at EUR 9,344,89 per year.

(b) pensions in favour of family members, in the minimum amount of widow's pensions over 65 years of age in the social security system.

Four. The pensions recognized under Decree 670/1976 of 5 March, in favour of war maimed which could not be integrated into the Corps of Knights of War for the Fatherland, will be established, for 2013, in the amount of apply the percentages laid down for each degree of incapacity to the amount of EUR 5.930,64 per year.

Five. The amount for 2013 of the pensions caused under Title II of Law 37/1984 of 22 October on the recognition of rights and services provided to those during the civil war who were part of the Armed Forces and Public Order and the Carabinieri Corps of the Republic, shall be established by applying the amount by the concepts of salary and grade that comes from among the contents in the previous article 40.Tres.a).

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

(a) In the case of pensions in favour of the cause, the minimum amount of retirement pensions, with a spouse in charge, aged over 65 years in the social security system.

(b) In the case of pensions, the minimum amount of pensions for widowers aged over 65 years in the social security system.

Six. The monthly amount of the pensions referred to in this Article shall be obtained by dividing by 12 the annual amount established in accordance with the preceding paragraphs and in accordance with the applicable legislation.

In addition to the 12 ordinary monthly allowances, two extraordinary amounts of the same amount shall be paid, except in the case of pensions for mutilation recognised under Law 35/1980 of 26 June.

By way of derogation from the last paragraph of the preceding paragraph, when the mutilated is classified as useful in accordance with the provisions of the aforementioned Law, it shall be entitled to such extraordinary monthly payments.

CHAPTER III

Limitations on the initial signposting of public pensions

Article 42. Limitation of the initial indication of public pensions.

One. The amount to be charged as a result of the initial statement of public pensions listed in Article 42 of Law 37/1988 of 28 December 1989 on the general budget of the State for 1989 cannot exceed the Total amount of EUR 2,548,12 per month, without prejudice to any extraordinary payments which may be paid by the holder, the amount of which shall also be affected by the said limit.

By way of derogation from the preceding subparagraph, if the pensioner is entitled to receive less than or more than 14 pages per year, including overtime, that monthly limit shall be appropriate for the purposes of reaching or not exceeding the amount Annual total of EUR 35,673.68.

Two. Where the same holder simultaneously causes entitlement to two or more public pensions, the total amount to be charged as a result of the initial statement of all of them shall be subject to the same limits as set out in the previous paragraph.

To this end, the total amount of each of the public pensions concerned shall be determined, and, if the sum of all the public pensions is exceeded by EUR 2,548,12 per month, they shall be reduced in proportion to the excess.

However, if any of the pensions which are caused is borne by the Special Fund of one of the Mutualities of Officials included in Article 4 (2) (c) of Law 37/1988 of 28 December 1988, the sentence or the deletion shall be made preferably on the full amount of this pension and, if possible, at the time of its recognition, subsequently, if necessary, to reduce the remaining pensions in proportion to the sum of all of them exceeds the indicated maximum limit.

Three. Where the initial indication of a public pension is made in favour of the person already in receipt of another public pension or other public pension, if the combined amount of the full amount of the pension exceeds the limits laid down in paragraph One of This Article shall be reduced or abolished from the full amount of the new pension in excess of the limit.

However, if the new pension, in the present or in previous financial years, has the consideration of income exempt in accordance with the provisions of the law regulating the Income Tax of the Physical Persons, at the request of the holder, the pension or public pension which the person concerned has previously caused shall be reduced or abolished. In such cases, the effects of the regularisation shall be rolled back to 1 January of the year in which the new pension was applied for or to the initial date of payment, whichever is the later.

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

The final regularisation of the provisional statements shall, where appropriate, entail the requirement for the reimbursement of the amount unduly received by the holder of the pension. This refund may be charged to successive pension payments.

Five. If, after taking into account the amount of the initial claim referred to in paragraphs Two and Three of this Article, the amount or composition of the other public pensions is changed, received by the holder, shall be revised ex officio or at the request of a party any limitations which have been made, with effect from the first day of the month following that of the variation.

In any case, the initial statements made in cases of public pension concurrence shall be subject to periodic review.

Six. The reduction or removal of the amount in the initial public pension claims which may be made by application of the limiting rules shall not mean any loss or damage to other rights attached to the recognition of the pension.

Seven. The maximum limit of collection set out in this Article shall not apply to the following public pensions which are caused during the year 2013:

(a) Extraordinary pensions of the system of social security and the system of passive classes of state originated by terrorist acts.

(b) Extraordinary pensions recognized under the additional 40th third of Law 62/2003, of December 30, of Fiscal, Administrative and Social Order Measures.

(c) Exceptional pensions arising from terrorist attacks recognised under the Royal Decree-Law 6/2006 of 23 June.

Eight. Where, at the time of the initial statement of public pensions, one or more of the pensions referred to in the previous paragraph, or of those recognised by terrorist acts in favour of those who are not entitled, are present in the same holder a pension in any public social security scheme under Title II of Royal Decree 851/1992 of 10 July 1992 governing certain extraordinary pensions caused by acts of terrorism, with other pensions or other pensions public, the limiting rules of this Article shall apply only in respect of non-acts terrorists.

CHAPTER IV

Increase and modification of public pension values

Article 43. Increase and modification of public pension values.

One. The pensions paid by the Social Security system, in its contributory mode, as well as the pension of Passive Classes of the State, will experience in the year 2013 an increase of 1 percent, in accordance with the provisions of the 39 of this Law, without prejudice to the exceptions contained in the following Articles of this Chapter and the amounts of the guarantee provided for in the preceding Article 41, in respect of pensions recognised under the special legislation of the civil war.

The initial amount of retirement and retirement pensions and the widower of State Passive Classes caused during 2013 under the legislation in force at 31 December 1984, calculated in accordance with the regulatory bases laid down for this type of pension in this financial year shall be corrected by the application of the percentage of 1 and 2 per cent as appropriate, established for the years 2004, 2006, 2007 and 2008 in paragraph 4 of the additional provisions fifth and sixth, as well as in the additional provision of Law 61/2003 of 30 December 2003; 30/2005 of 29 December; 42/2006 of 28 December; and 51/2007 of 26 December of the General Budget of the State for the years 2004, 2006, 2007 and 2008 respectively.

Two. In accordance with the provisions of the additional provision sixth, paragraph One, of the recast of the Law on Social Security of Civil Servants of the State, approved by Royal Decree of Law 4/2000 of 23 June, the pensions of the Mutuals integrated into the Special Fund of the General Mutuality of Civil Servants of the State, caused after 31 December 2007, will experience on 1 January 2013 a reduction, in respect of the amounts received 31 December 2012, 20% of the difference between the amount corresponding to 31 of the December 1978-or 1977, if it were the Montepio of Officials of the Trade Union Organization-and the one of December 31, 1973.

Three. Pensions paid out of the pension schemes or schemes listed in Article 42 of Law No 37/1988 of 28 December 1988 and not indicated in the preceding paragraphs of this Article shall be increased by the year 2013. the modification as appropriate, in accordance with its regulatory regulations, on the amounts received at 31 December 2012, except for the exceptions contained in the following Articles of this Chapter.

Article 44. Pensions that do not increase.

One. In 2013, the following public pensions will not be increased:

(a) the pensions paid out of any of the schemes or systems of provision listed in Article 42 of Law 37/1988 of 28 December 1988, the amount of which has been paid on a monthly basis, plus, where appropriate, the total monthly amount of the other public pensions received by the holder, exceeds EUR 2,548,12 in monthly calculations, this amount being understood in the terms set out in the previous Article 42.

The provisions of the preceding paragraph shall not apply to the extraordinary pensions of the State and the Social Security System of Passive Classes arising from terrorist acts or to the exceptional pensions arising from attacks terrorists, recognised under the Royal Decree-Law 6/2006 of 23 June, nor to the pensions recognised under the additional 40th third of Law 62/2003, of 30 December, of Tax, Administrative and Social Order.

(b) Pensions of Passive Classes recognized in favour of State Camineros caused before 1 January 1985, with the exception of those whose holder only received such a pension as such.

(c) The pensions of the Mutual Funds integrated into the Special Fund of the General Mutual Fund of Civil Servants of the State which, at 31 December 2012, had already reached the amounts corresponding to 31 December 1973.

Two. In the case of Mutualities, Montepios or Social Welfare Entities of any kind that integrate staff of companies or companies with majority participation of the State, Autonomous Communities, Local Corporations or Autonomous Bodies fund with funds from such bodies or public entities, or in the event that they are directly paying the staff included in the protective action of those supplementary pensions for any concept on which they are it would be for the general schemes to be applied, the increases to be Article 43 shall be considered as the maximum limit, with the possibility of applying lower coefficients and even lower coefficients to those supplementary pensions, in accordance with their own regulations or with the agreements to be produced.

Article 45. Limitation of the amount of increase in public pensions.

One. For the year 2013, the amount of the increase in public pensions may not be an annual full value of more than EUR 35,673,68.

Two. Where the same holder receives two or more public pensions, the sum of the full annual amount of all such pensions, once increased, shall not exceed the ceiling indicated. If it is exceeded, the amount of the increase shall be proportionally reduced to the excess over that limit.

To this end, each institution or body competent to increase shall determine the maximum annual limit for the pensions to be paid. This limit shall consist of a figure which is equal to the total amount of EUR 35,673,68 per year the same proportion as the pension or pension with the sum of all public pensions received by the holder.

The above limit (L) shall be obtained by applying the following formula:

L = (P/T) × 35,673,68 EUR per year

where 'P' is the total annual theoretical value reached at 31 December 2012 by the pension or pension in charge of the competent body or entity, and 'T' the result of adding to the previous figure the full annual value of the remaining pensions concurrent with the same holder on the same date.

Notwithstanding the foregoing, if any of the public pensions to which the person concerned was paid was in charge of the Special Fund for one of the Mutual Funds of Officials included in Article 4 (2) (c) of Law 37/1988 of 28 December 1988, or of pensions which are not increased by any of the Entities referred to in Article 44.Two of this Law, the application of the rules set out in the preceding paragraphs shall be adjusted to the maximum limit of perception.

Three. The provisions of paragraphs Four to Eight, inclusive, of the preceding Article 42 shall apply where appropriate to the alleged increase in concurrent pensions.

CHAPTER V

Supplements for minimums

Article 46. Recognition of allowances for minimum pensions for Passive Classes.

One. In accordance with the provisions of Article 27.2 of the Recast Text of the Law on Passive Classes of the State, they shall be entitled to receive the economic supplements necessary to achieve the minimum amount of the pensioners of the State Passive Classes which do not, during 2013, receive any income from work or capital or which, in receipt of them, do not exceed EUR 7,063,07 per year. To this effect, capital gains or property gains shall be computed between such income.

In order to prove the income from work or capital, the pensioner may be required to make a statement of the same and, where appropriate, the contribution of the tax returns presented.

The requirements set out in the preceding paragraphs shall be presumed to be met where the person concerned has received a revenue of EUR 6,993,14 per year during 2012. This presumption may be destroyed, where appropriate, by the evidence obtained by the Administration.

For the sole purpose of ensuring the guarantee of allowances for minima, public pensions which are not in charge of any of the basic public social security schemes shall be equated to working income.

Where, in accordance with the provisions laid down by law, a proportion of the widow's pension is recognised, the supplement to the minimum shall apply, where appropriate, to the same proportion as was taken into account for the recognition of the pension.

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

However, if the application for such recognition is made on the occasion of exercising the right to recover a pension whose cause occurred in the preceding financial year, the economic effects may be that of the date of the commencement of the pension, with a maximum of one year retroactivity from the application.

Two. The recognition of economic supplements carried out in 2013 by declarations of the person concerned shall be provisional until the reality or effectiveness of the declaration is verified.

The Administration may periodically review, ex officio or at the request of the person concerned, decisions for the recognition of economic supplements, and may, where appropriate, entail the requirement for the reimbursement of the amount unduly received by the person concerned. the pension. This refund may be charged to successive pension payments.

Three. With respect to pensions caused from 1 January 2013, in order to qualify for the supplement to achieve the minimum amount of pensions, it will be necessary to reside on Spanish territory. For pensions arising from the date indicated, the amount of such allowances shall in no case exceed the amount of EUR 5,058,20 per year, fixed for retirement and invalidity pensions in their non-contributory form in the Article 48.One of this Law.

Four. During 2013, the minimum amounts of pension liabilities in Passive Classes are fixed, in annual accounts, in the following amounts:

Pension class	Amount
	With spouse in charge Euro/year	No spouse: single-person economic unit Euro/year	With spouse not in charge Euro/year
Retirement or retirement pension	10.798.20	8.751.40	8,300,60
Widow's pension	8.751.40
Family pension other than that of widower, where N is the number of beneficiaries of the pension or pension	8.528.80 ------------ N

Five. The economic benefits provided for in the preceding paragraphs of this Article shall not apply to pensions recognised under the special legislation arising from civil war, the amounts of which are set out in Article 41 of this Law, except for orphan's pensions recognised under Title II of Law 37/1984 of 22 October, as well as those recognised in favour of non-disabled orphans over 21 years of age, caused by non-official staff under the laws 5/1979, of 18 September, and 35/1980, of 26 June.

Article 47. Recognition of allowances for minimum social security pensions.

One. In the terms which they are determined to determine, they shall be entitled to receive the allowances necessary to achieve the minimum amount of pensions for pensioners in the social security system, in their contributory form, which they do not receive. during 2013 income from work, capital or economic activities and property gains, in accordance with the concept established for such income in the Income Tax of the Physical Persons or who, perceiving them, do not exceed EUR 7,063.07 per year.

In order to prove income and income, the Management Entity may require the pensioner to make a statement of the income and income, and, where appropriate, the contribution of the tax returns presented.

However, the pensioners of the Social Security system in their contributory form, who receive income in respect of the concepts indicated in excess of the figure referred to in the first subparagraph of this paragraph, shall be entitled to a Supplement to the minimum when the annual amount of such revenue and the amount corresponding to the pension already increased is less than the sum of EUR 7,063,07 plus the amount, in annual calculation, of the minimum amount fixed for the class of pension in question. In this case, the supplement for minima shall consist of the difference between the amounts of the two sums, provided that this difference does not determine for the person concerned a joint monthly pension and supplement in amount higher than that of the minimum amount of pension to be paid in monthly terms. For the sole purpose of ensuring the guarantee of allowances for minima, public pensions which are not in charge of any of the basic public social security schemes shall be equated to working income.

The flat-rate amounts and the periodic payments paid, on a compensatory basis, to the Spanish pensioners under the Agreement concluded between Spain and the United Kingdom on 18 September 2006 shall not be taken into account for the purposes of the recognition of allowances to achieve the minimum amount of pensions.

Two. For the purposes of this Article, a spouse shall be deemed to be in charge of the holder of a pension where he is living with the pensioner and is economically dependent on him.

Economic dependence shall be understood to be where the following circumstances are present:

(a) the pensioner's spouse is not, in turn, the holder of a pension in charge of a public basic social security scheme, with the understanding of pensions recognised by another State as well as the guarantee allowances for minimum income and aid for the third person, both of Law 13/1982, of 7 April, of Social Integration of the Disabled, and of the care pensions regulated in Law 45/1960, of 21 July.

(b) the income from any nature of the pensioner and his spouse, calculated in the form referred to in paragraph 1 of this Article, shall be less than EUR 8,239,15 per year.

Where the sum, in annual accounts, of the returns referred to in the preceding paragraph and of the amount, also in annual accounts, of the pension to be supplemented is less than the sum of EUR 8,239,15 and the annual amount of the pension A supplement equal to the difference, distributed among the number of monthly allowances, shall be recognised as a minimum with the spouse in question.

Three. With respect to pensions caused from 1 January 2013, in order to qualify for the supplement to achieve the minimum amount of pensions, it will be necessary to reside on Spanish territory. For pensions arising from the date indicated, the amount of such allowances shall in no case exceed the amount referred to in Article 50 (2) of the recast of the General Law on Social Security, approved by Real Legislative Decree 1/1994 of 20 June.

Four. During the year 2013, the minimum amounts of pensions in the social security system, in their contributory form, are fixed, in annual calculation, in the form of pension and concurrent requirements in the holder, in the following amounts:

Pension class	Headlines
	With spouse in charge - Euro/year	No spouse: single-person economic unit - Euro/year	With spouse not in charge - Euro/year
Retirement Holder with sixty-five years Holder under sixty-five years Holder with sixty-five years of high invalidity	10.798.20 10.119.20 16.198,00	8.751.40 8.185.80 13,127,80	8,300,60 7.735.00 12.451.60
Permanent incapacity Great invalidity Absolute Total: Holder with sixty-five years Total: Titled aged between sixty and sixty-four years Total: Common disease derivative less than 60 years Part of the work accident scheme: Holder with sixty-five years	16.198,00 10.798.20 10.798.20 10.119.20 5.443.20 10.798.20	13,127,80 8.751.40 8.751.40 8.185.80 5.443.20 8.751.40	12.451.60 8,300,60 8,300,60 7.735.00 55% Minimum Base R. General 8,300,60
Vudedad Holder with family charges Holder with sixty-five years or with a disability in grade equal to or greater than 65 per 100 Holder of age between sixty and sixty-four years Holder with less than 60 years		10.119.20 8.751.40 8.185.80 6.624.80

Pension class	Euro/year
Orphan By beneficiary In the absolute orphan the minimum shall be increased by 6,624,80 euros/year distributed, if any, among the beneficiaries For disabled beneficiaries under 18 years of age with a disability in grade equal to or greater than 65 per 100.	2.672.60 5.259.80
In favour of family members By beneficiary If there is no widower or orphan pensioner: -One beneficiary with sixty-five years -A single beneficiary under the age of 60 and five years Several beneficiaries: The minimum allocated to each of them shall be increased by the amount resulting from the prorating 3,952,20 euro/year between the number of beneficiaries	2.672.60 6.461.00 6.085.80

CHAPTER VI

Other provisions relating to public pensions

Article 48. Initial determination and increase of non-contributory pensions for Social Security.

One. For the year 2013, the amount of pension and invalidity pensions of the Social Security system, in its non-contributory form, shall be fixed at EUR 5,058,20 inclusive.

Two. For the year 2013, a pension supplement, set at € 525 per year, is established for the pensioner who is entitled to have no home ownership and to have, as usual residence, a house rented to the pensioner whose The owner does not have the relationship of kinship until the third degree, nor is it a spouse or person with whom it constitutes a stable union and coexists with analogous relation of affectivity to the conjugal. In the case of family units in which a number of non-contributory pension recipients live together, only the holder of the rental contract may be awarded the supplement or, if several, the first one of them.

The Government is hereby authorised to lay down the detailed rules necessary to regulate the application, recognition and payment procedure for this supplement, without prejudice to the fact that it has had economic effects since 1 January 2013, or from the the date of recognition of the pension for those pensioners who see the benefit recognised in 2013.

The rules for the recognition of this supplement will be those laid down in Royal Decree 1191/2012 of 3 August, laying down rules for the recognition of the pension supplement for the rental of housing in favour of the Social Security pensioners in their non-contributory modality, understanding that the references made to the year 2012 should be considered to be carried out in 2013.

Article 49. Pensions of the Compulsory Insurance for Old Age and Invalidity.

One. As from 1 January 2013, the amount of the pension for the compulsory retirement age and invalidity pension, which is non-concurrent with other public pensions, is fixed at an annual rate of 5,595,80 euros.

To those effects, the economic benefit recognised under Law 3/2005 of 18 March 2005, to citizens of Spanish origin displaced abroad, during their age, as a result of the pension, will not be considered as concurrent pensions. civil war, nor the pension received by the useful or incapacitated maimed at first degree because of the past Spanish civil war, whatever the regulatory legislation, nor the third-person aid allowance provided for in the Law 13/1982 of 7 April, of the Social Integration of the Disabled, and the extraordinary pensions arising from acts of terrorism.

Two. The amount of old-age or invalidity pensions of the compulsory old-age and invalidity insurance shall be EUR 5,437,60 in annual accounts if they are paid for in the form of pensions of one of the schemes of the social security system, or with any of these pensions and, in addition, with any other public pension of widower, without prejudice to the application, to the sum of the amounts of all of them, of the limit laid down in the transitional provision seventh of the recast of the Law General of Social Security, unless the persons concerned have recognised higher amounts prior to 1 September 2005, in which case the general rules on increase shall apply, provided that, by virtue of these rules, the sum of the amounts of the concurrent pensions remains higher than the limit.

Three. The pensions of the Compulsory Old-age and Invalidity Insurance will not be increased in 2013 when they enter into concurrency with other public pensions other than those mentioned in the previous paragraph.

By way of derogation from the preceding subparagraph, where the sum in annual accounts of all the concurrent pensions, once increased, and those referred to in the 'Compulsory Insurance for Old-Age and Invalidity' is less than the amount fixed for the pension of such Insurance in paragraph Two of this Article, the pension for the compulsory old-age and invalidity insurance shall be increased by an amount equal to the difference between the two amounts. This difference is not of a consolidable character, being absorbable with any increase that may be experienced by the perceptions of the person concerned, either in terms of increases or for the recognition of new performances of a periodic nature.

Four. When, for the recognition of a pension from the compulsory insurance of Old Age and Invalidity, periods of insurance or residence completed in other countries linked to Spain by international standard of social security have been totaled provides for such aggregation, the amount of the prorated pension in charge of Spain may not be less than 50 per 100 of the amount of the pension for the compulsory old-age and invalidity insurance which at any time corresponds to.

This same guarantee shall apply in respect of the holders of other pensions other than those of the compulsory retirement of old age and invalidity who opt for one of these pensions, provided that on the date of the fact that the pension is it is collected by collecting all the conditions required by that Insurance.

TITLE V

Of the financial operations

CHAPTER I

Public Debt

Article 50. Public Debt.

1. The Minister of Economy and Competitiveness is hereby authorized to increase the State's debt, with the limitation that the outstanding balance of the State's debt at 31 December 2013 does not exceed the corresponding balance as of 1 January 2013 in more than 71,020,759.50 thousand euros.

2. This limit shall be effective at the end of the financial year and may be exceeded in the course of the financial year, and shall be automatically revised:

(a) For the amount of the net changes in budgetary appropriations corresponding to Chapters I to VIII.

(b) The deviations between the estimates of revenue contained in this Law and the actual evolution of the same.

(c) By the difference between the total budget appropriations of Chapters I to VIII and the overall amount of the recognised obligations of the said chapters in the financial year.

(d) for cash advances and net changes in non-budgetary operations as provided for in law.

(e) For the net variation in the rights and obligations of the State recognized and pending entry or payment.

Such revisions shall increase or reduce the limit set out in the previous paragraph as they represent an increase or decrease, respectively, of the need for State funding.

Article 51. Credit operations authorised to public bodies.

One. The public bodies listed in Annex III of this Law are hereby authorised to conclude credit operations during the year 2013 for the amounts which, for each, are set out in the said Annex.

The business public entities listed in that Annex III are also authorised to conclude credit operations during the year 2013 for the amounts which, for each, are set out in that Annex. In this case, the authorization refers, in accordance with the provisions of Article 111.4 of the General Budget Law, to credit operations which are not designed and cancelled within the year.

Two. The Public Bodies of Research under the Ministry of Economy and Competitiveness (National Institute of Agricultural and Food Research and Technology; State Agency Higher Council for Scientific Research) Geological and Mining of Spain; Instituto de Salud Carlos III; Instituto de Astrofísica de Canarias; Spanish Institute of Oceanography; and Center for Energy, Environmental and Technological Research), the National Institute of Aerospace Technology Esteban Terradas, dependent of the Ministry of Defense, and the National University Distance Education may arrange credit operations as a result of the repayable advances granted to them under Chapter 8 of the budget of the Ministry of Economy and Competitiveness or the Ministry of Education, Culture and Sport.

This authorisation shall apply only to advances which are granted in order to facilitate the availability of funds for the payment of part of the expenditure which, once justified, is financed from the European Development Fund. Regional.

Three. Bodies under the Ministry of Agriculture, Food and the Environment listed in Annex III, prior to the consultation of the corresponding operations and in order to verify the destination of the debt, they must seek authorization from the Secretariat of State for Budgets and Expenses, providing a financial and economic plan supporting the operation, including the assumptions in which the debt is requested to cover Treasury deficits that are produce by phase between payments made by the Agency in co-financed actions with European Funds and the Community returns corresponding to those payments.

Article 52. Information on the evolution of the State Debt to the Ministry of Economy and Competitiveness and to the Congress of Deputies and the Senate; and of the accounts opened by the Treasury in the Banco de España or other financial institutions to the Congress of the Deputies and the Senate.

The public bodies responsible for the management of the debt of the State or assumed by the State, even if it is assumed to be only the financial burden, shall send to the General Secretariat of the Treasury and Financial Policy of the Ministry of Economy and Competitiveness the following information: quarterly, on the payments made and on the situation of the Debt on the last day of the quarter, and at the beginning of each year, on the forecast of financial expenses and redemptions for the financial year.

The Government will inform the Congressional Budget Committees of the Congress of Deputies and the Senate on a quarterly basis, the detailed balance of the financial operations agreed upon by the State and the Autonomous Bodies.

The government shall also report quarterly the number of accounts opened by the Treasury in the Banco de España or other financial institutions, as well as the amounts and the evolution of the balances.

Article 53. Foreign resources of the Bank Ordered Restructuring Fund.

In accordance with the provisions of Article 51.2 of Royal Decree-Law 24/2012 of 31 August of restructuring and resolution of credit institutions, during the financial year 2013, the external resources of the Ordered Restructuring Fund Bank will not exceed the amount of 120,000,000 thousand euros.

CHAPTER II

Public endorsements and other guarantees

Article 54. Amount of State Avales.

One. The maximum amount of guarantees to be granted by the General Administration of the State during the financial year 2013 may not exceed EUR 161,043,560 thousand.

Two. Within the total referred to in the previous paragraph, the following amounts are reserved:

(a) EUR 92,543,560 000 in order to guarantee the economic obligations payable to the company entitled 'European Financial Stabilisation Facility', resulting from the issuance of financial instruments, to the concertation of loan and credit, as well as any other financing operations carried out by that company in accordance with the provisions of Royal Decree-Law 9/2010 of 28 May, authorizing the General Administration of the granting of guarantees to certain financing operations under the European Mechanism of Financial stabilisation of the euro area Member States.

(b) EUR 65,000,000 thousand for the granting of guarantees to the economic obligations arising from the emission of bonds and securities carried out by the Company for the Management of Assets Processed from the Banking Restructuring to which the Additional provision seventh of Royal Decree-Law 24/2012 of 31 August of restructuring and resolution of credit institutions.

The endorsement will guarantee the principal of the issue and the ordinary interests.

(c) EUR 3,000,000 thousand for guarantees to guarantee fixed income securities issued by asset-backed securities which are regulated in the following Article.

Three. Within the amount of EUR 500 000 000 not set aside in the previous paragraph, a ceiling of EUR 40 000 000 is set to guarantee the obligations arising from credit operations arranged by home-based shipping companies in Spain for the renewal and modernisation of the Spanish merchant fleet by purchase by purchase, by lease with option to purchase or by leasing with option to purchase, from new merchant ships, under construction or used for the maximum age of five years.

Applications for approval which are submitted after six months from the date of completion of the acquisition of the vessel may not be taken into account.

The effectiveness of the guarantee that is granted prior to the formalization of the acquisition of the ship will be conditional on such formalization occurring within six months of the date of notification of the granting of the guarantee.

The amount shall not exceed 35% of the total price of the vessel financed.

The conditions of the insurable loans under this system will be, at most, those set out in Royal Decree 442/1994 of 11 March on premiums and financing for shipbuilding or subsequent provisions that modify it.

In any case, the approval of endorsements shall be based on an assessment of the economic-financial viability of the operation and the risk.

The applications, grants and conditions of these endorsements shall be governed in accordance with the provisions of this Law and Order PRE/2986/2008 of 14 October 2008, for which the Agreement of the Government of the Government of the Government of the Republic of Economic and monetary policy establishing the procedure for the granting of State guarantees for the financing of credit operations for the renewal and modernization of the Spanish merchant fleet, or in the subsequent provisions of the modify.

Four. The General Secretariat of the Treasury and Financial Policy is hereby authorized to carry out, in the execution of the State endorsements referred to in Section D (b) of this same Article, paragraph Dos.b) of Law 39/2010, of December 22, General Budget of the State for 2011, paragraph Dos.b) of Law 2/2012, of 29 June, of General Budget of the State for the year 2012 and Article 1 of Royal Decree-Law 7/2008, of 13 October, of Urgent Measures in Matter Economic-Financial in relation to the Plan of Concerted Action of the Countries of the Euro Zone, can make the payments (a) corresponding to the obligations guaranteed by treasury operations under the specific concept established for that purpose.

After completion, the General Secretariat of the Treasury and the Financial Policy shall make the final application to the budget of expenditure for the payments made in the financial year, except those effected in December of each year, which shall apply to the budget in the following year.

Article 55. Guarantees to guarantee fixed income securities issued by Funds of Asset Titling.

One. The State may grant guarantees up to a maximum amount, during the financial year 2013, of EUR 3,000,000 thousand, in order to guarantee fixed income securities issued by asset-backed securitisation funds constituted under the conventions. to subscribe to the General Administration of the State and the management companies of asset-securitisation funds registered with the National Securities Market Commission, in order to improve the financing of the business productive activity. Up to 80 per cent of the nominal value of the bonds in each series or class of fixed income securities issued by the securitisation funds of credit rating assets made without taking into account the granting of the credit shall be guaranteed. The guarantee shall be at least A1, A + or assimilated.

Assets transferred to the securitisation fund shall be loans or loans granted to all types of non-financial corporations domiciled in Spain. However, the transferred asset corresponding to the same sector, in accordance with the division level of the National Classification of Economic Activities 2009, shall not exceed 25% of the total assets transferred to the securitisation fund. For these purposes loans or loans shall also be considered as assets derived from leasing operations.

Asset-securitisation funds may be constituted on an open basis within the meaning of Article 4 of Royal Decree 926/1998 of 14 May 1998 on the regulation of asset-securitisation funds and the management companies of the European securitisation, for a maximum period of two years from the date of its establishment, provided that the assets transferred to the securitisation fund are loans or loans granted from 1 January 2008.

For the establishment of a securitisation fund, the credit institutions concerned shall provide loans and loans granted to all types of non-financial undertakings domiciled in Spain. At least 50% of the loans and credits transferred must have been granted to small and medium-sized enterprises and at least 25% of the outstanding balance of loans and loans must have an initial repayment term of no less than one year.

The lending and lending institution shall reinvest the liquidity obtained as a result of the securitisation process in loans or loans granted to all types of non-financial undertakings domiciled in Spain, of which at least 80 percent are small and medium-sized enterprises. The reinvestment must be at least 50%, within one year of the effective provision of the liquidity, and the remainder within two years. For this purpose, liquidity shall be understood as the amount of the assets that the institution grants to the securitisation fund at the time of its establishment as well as, where applicable, subsequent disposals as a result of the open from the fund, during the above period of two years.

Two. The accumulated living amount of all guarantees granted by the State to fixed income securities issued by the asset-backed funds referred to in the previous paragraph shall not exceed EUR 13,000,000 thousand by 31 December 2013.

Three. The granting of the endorsements referred to in paragraph 1 of this article must be agreed by the Ministry of Economy and Competitiveness, on the occasion of the establishment of the fund and prior to the processing of the mandatory file.

Four. The Management Companies of asset-securitisation funds shall forward to the General Secretariat of the Treasury and Financial Policy the information necessary for the control of the risk assumed by the State under the guarantees, in particular a reference to the total volume of the principal outstanding depreciation of the fixed income securities issued by the asset-securitisation funds and the rate of unpaid or failed assets of the securitised portfolio.

Five. The establishment of the asset-securitisation funds referred to in the preceding paragraphs shall be exempt from any notarial duty and, where applicable, the registration.

Six. The General Secretariat of the Treasury and Financial Policy is hereby authorized to make payments for the purposes of the State guarantees referred to in this Article and those granted in previous financial years. obligations secured by non-budgetary operations from the specific concept which it believes to this end.

After completion, the General Secretariat of the Treasury and Financial Policy shall make the final application to the budget of expenditure for the payments made in the financial year, except those effected at the end of the financial year, which shall apply to the budget in the following year.

Seven. The holder of the Ministry of Economy and Competitiveness is empowered to lay down the rules and requirements to which the conventions referred to in paragraph 1 of this Article shall conform.

Eight. The head of the Directorate-General for Industry and Small and Medium-sized Enterprises is authorized to reopen the deadline for applications in the event that in the case of processes, prior to agreement with the General Secretariat of the Treasury and Financial Policy. the budgetary allocation provided for in paragraph 1 has not been exhausted.

Article 56. Endorsements of public entities and state commercial companies.

The State Company of Industrial Participations is authorised to provide guarantees in the year 2013, in relation to the credit operations they have made and with the obligations arising from invitations to tender in which they participate during that financial year the commercial companies in whose capital it participates directly or indirectly, up to a ceiling of 1,210,000 thousand euros.

Article 57. Information on public endorsements awarded.

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

CHAPTER III

State relations with the Institute of Official Credit

Article 58. Cooperation Fund for the Promotion of Development (FONPRODE).

One. The allocation to the Fund for the Promotion of Development will amount to 245,230 thousand euros in 2013, under budget implementation 12.03.143A.874 "Fund for the Promotion of Development (FONPRODE)" that will be used for the intended purposes Article 2 of Law 36/2010 of 22 October of the Fund for the Promotion of Development.

Two. The Council of Ministers may authorise operations under the FONPRODE amounting to up to EUR 385,000 thousand over the year 2013.

During the year 2013, only reimbursable operations may be authorised from the FONPRODE as well as those operations necessary to deal with the costs arising from the management of the fund or other expenditure associated with the Fund. operations formalised by the fund.

The refinancing operations of loans granted prior to the Fund to be carried out in accordance with the appropriate bilateral or multilateral agreements for the renegotiation of the foreign debt of the Member States may also be authorised. the borrowing countries, in which Spain is a party.

Three. Additional resources shall be provided to the FUND provided for all returns from its assets and originating in operations approved at the initiative of the Ministry of Foreign Affairs and Cooperation. The amounts deposited in the current accounts of the FONPRODE, as well as the amounts audited and deposited with the Treasury in the name of FONPRODE, shall also be the resources of the fund. regardless of their origin. These resources may be used to meet any commitment, the approval of which is carried out by the FONPRODE in accordance with the procedures laid down in the rules applicable to the Fund.

Four. The annual compensation to the ICO laid down in Article 14 of Law 13/2010 of 22 October of the Fund for the Promotion of Development shall be made out of the resources of the FUND itself, subject to authorization by the Council of Ministers, for the expenditure incurred in the development and implementation of the task entrusted to it.

Article 59. Cooperation Fund for Water and Sanitation.

The allocation to the Fund for Water and Sanitation Cooperation referred to in the additional six-month provision of Law 51/2007, of December 26, of General State Budgets for 2008, will amount in 2013 to 5,000 thousand euro, and shall be used exclusively for the operations necessary to deal with the expenditure arising from the management of the fund.

The Council of Ministers may authorise operations from the Fund for an amount of up to 5,000 thousand euros during the year 2013.

The government will report to Congress and the Senate during the first half of the year, of the operations authorized by the Council of Ministers under this Fund of the previous year.

Article 60. Fund for the Internationalization of Enterprise (FIEM).

One. The allocation to the Fund for the Internationalization of the Company will be in the year 2013 to 199.480 thousand euros from the budget application 27.09.431A.871 "Fund for the Internationalization of the Company (FIEM)", that will be destined to the Article 4 of Law 11/2010, of 28 June, of the reform of the system of financial support for the internationalization of the Spanish company.

Two. Operations under the FIEM may be authorised for up to EUR 500 000 000 in the course of the year 2013.

It is expressly excluded from this limitation the refinancing operations of loans granted prior to the Fund to be carried out in compliance with the appropriate bilateral or multilateral agreements to renegotiate the the foreign debt of the borrowing countries, in which Spain is a party.

The Council of Ministers may authorise individual projects of particular relevance for internationalisation on the basis of their amount, agreeing in their case on the allocation of part of the project within the limit set out in the previous paragraph, the successive amounts of the project for allocation in subsequent years, within the limits provided for in the corresponding annual budget laws.

Non-repayable transactions may not be authorised under the FIEM in the course of 2013 It is expressly excluded from this limitation the operations necessary to deal with the costs arising from the management of the fund.

Three. Additional resources shall be provided for the purpose of the FIEM, the returns taking place during the financial year 2013 and originating in FIEM operations or in operations approved by the Development Assistance Fund, Initiative of the Ministry of Economy and Competitiveness.

Four. The annual compensation to the ICO set out in article 11.4 of Law 11/2010, of 28 June, of reform of the system of financial support to the internationalization of the Spanish company, will be carried out by the resources of the FIEM itself, prior authorization by agreement of the Council of Ministers, for the expenses incurred in the development and execution of the function entrusted to it.

Five. The Government shall report annually to the Courts and the Economic and Social Council on the operations, projects and activities authorised under the FIEM, its objectives and beneficiaries of the financing, financial conditions and evaluations, as well as on the development of ongoing operations over the period covered.

Article 61. State reimbursements to the Official Credit Institute.

One. State reimbursements to the Official Credit Institute as a result of the management of the CARI system. During the year 2013, the State shall reimburse the Institute of Official Credit for the amounts which it would have satisfied the financial institutions in payment of the interest adjustment operations provided for in Law 11/1983 of 16 August 1983. Financial measures to encourage exports, such as the management costs of such operations in which it has incurred.

For this purpose, the allocation for the year 2013 to the CARI (Reciprocal Adjustment of Interest Convention) system shall be as set out in budget item 27.09.431A.444.

If there are positive balances of the system in favour of the Institute of Official Credit at 31 December 2013, once the management costs incurred by the ICO are deducted, they shall be entered into the Treasury.

Within the set of interest adjustment operations approved during the financial year 2013, the amount of the export credits referred to in Article 4.2 of the Regulation approved by Royal Decree 677/1993 of 7 May 1993, which may be To be approved during the year 2013, it amounts to 480,000 thousand euros.

In order to optimize the financial management of the mutual interest adjustment operations, the Institute of Official Credit may, by way of the same income and appropriations as the previous paragraph and in accordance with its Statute and (a) rules for action, whether or not to arrange for financial intermediaries, financial exchange operations to cover the risk to the Treasury of the development of interest rates, subject to prior reporting Favourable from the General Secretariat of the Treasury and Financial Policy and authorization of the Directorate General of Trade and Investments of the Ministry of Economy and Competitiveness.

Two. State reimbursements to the Official Credit Institute as a result of other activities:

In the case of interest-subsidized interest payments by the State, in financial operations implemented through the Official Credit Institute, the agreements of the Council of Ministers or the Government's Delegation for Economic Affairs shall include: information on the reserve of appropriations in the general budget of the State.

Article 62. Acquisition of shares and units of Multilateral Financial Agencies.

One. During the year 2013, no operations for the acquisition of shares and units of Multilateral Financial Institutions or contributions to funds made up of them with impact on public deficits and financed from the funds will be possible. Budget applications 27.04,923O.869 and 27.06,923P.869 "Of Multilateral Financial Agencies".

Two. For the purposes of compliance with the provisions of the previous paragraph, the General Secretariat of the Treasury and Financial Policy and the Directorate General for Macroeconomic Analysis and International Economy will accompany the financing proposals with these budgetary applications will be a report on their impact on the public deficit, which will be drawn up in advance of the corresponding request for the General Intervention of the State Administration.

TITLE VI

Tax Rules

CHAPTER I

Direct Taxes

Section 1. Tax on the Income of Physical Persons

Article 63. Update coefficients of the acquisition value.

One. For the purposes of Article 35 (2) of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the Partial Modification of the Laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage, for the transmissions of immovable property not affected by economic activities carried out during the year 2013, the coefficients for updating the acquisition value shall be as follows:

Year of acquisition	Coefficient
1994 and earlier	1.3167
1995	1.3911
1996	1.3435
1997	1.3167
1998	1.2912
1999	1.2680
2000	1.2436
2001	1.2192
2002	1.1952
2003	1.1719
2004	1.1489
2005	1.1263
2006	1.1042
2007	1.0826
2008	1.0614
2009	1.0406
2010	1.0303
2011	1.0201
2012	1.0100
2013	1.0000

However, where the investments were made on 31 December 1994, the coefficient 1,3911 shall apply.

The application of a coefficient other than the unit shall require that the investment has been made more than one year in advance of the date of the transfer of the immovable property.

Two. For the purposes of updating the acquisition value provided for in the preceding paragraph, the coefficients applicable to immovable property relating to economic activities shall be those provided for in Article 64 of this Article. Law.

Three. In the case of updated assets in accordance with the provisions of Article 5 of Royal Decree-Law No 7/1996 of 7 June 1996 on urgent measures of a fiscal nature and the promotion and liberalization of economic activity, the following rules:

1. The updating coefficients referred to in the preceding paragraph shall apply to the purchase price and to the corresponding write-downs corresponding to the purchase price, without taking into account the amount of the net increase of the value resulting from the update operations.

2. The difference between the quantities determined by the application of the above number shall be reduced by the amount of the previous value of the assets.

To determine the previous value of the updated asset item, the values that have been considered for the purposes of applying the update coefficients shall be taken.

3. The amount resulting from the operations described in the preceding number shall be reduced by the net increase in value derived from the update operations provided for in Royal Decree-Law 7/1996, the positive difference being that determined by the amount of monetary depreciation.

4. The profit or loss of assets shall be the result of undermining the difference between the transmission value and the book value in the amount of the monetary depreciation referred to in the preceding number.

Section 2. Company Tax

Article 64. Monetary correction coefficients.

One. With effect for the tax periods to be initiated during the year 2013, the coefficients provided for in Article 15.9 (a) of the Recast Text of the Companies Tax Law, approved by the Royal Legislative Decree 4/2004 of 5 March, depending on the moment of acquisition of the transferred assets, the following shall be:

	Coefficient
Prior to 1 January 1984	2.3130
In the financial year 1984	2,1003
In the financial year 1985	1.9397
In the financial year 1986	1.8261
In the financial year 1987	1,7396
In the financial year 1988	1.6619
In the financial year 1989	1,5894
In the 1990 financial year	1.5272
In the financial year 1991	1.4750
In the financial year 1992	1.4423
In the financial year 1993	1.4235
In the financial year 1994	1.3978
In the financial year 1995	1.3418
In the 1996 financial year	1,2780
In the financial year 1997	1.2495
In the financial year 1998	1.2333
In the financial year 1999	1.2247
In the year 2000	1.2186
For the financial year 2001	1.1934
For the financial year 2002	1.1790
For the financial year 2003	1.1591
For the financial year 2004	1.1480
For the financial year 2005	1.1328
For the financial year 2006	1.1105
For the financial year 2007	1.0867
For the financial year 2008	1.0530
For the financial year 2009	1.0303
For the financial year 2010	1.0181
For the financial year 2011	1.0181
For the financial year 2012	1.0080
For the financial year 2013	1.0000

Two. The coefficients shall be applied as follows:

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

(b) on accounts for the year in which they were made.

Three. In the case of assets updated in accordance with the provisions of Article 5 of Royal Decree-Law 7/1996 of 7 June 1996, the coefficients shall be applied to the purchase price and to the write-downs taken into account. corresponding to the same, without taking into account the amount of the net increase in value resulting from the update operations.

The difference between the amounts determined by the application of the provisions of the preceding paragraph shall be reduced by the amount of the previous value of the assets and the result shall be applied, as appropriate, to the ratio to which the refers to Article 15 (9) (c) of the recast of the Law on Corporate Tax.

The amount resulting from the operations described in the preceding paragraph shall be reduced by the net increase in value resulting from the updating operations provided for in Royal Decree-Law No 7/1996, the positive difference being that determined by the the amount of the monetary depreciation referred to in Article 15 (9) of the recast of the Corporate Tax Act.

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

Article 65. Fractional payment of the Corporate Tax.

With regard to the tax periods to be initiated during the year 2013, the percentage referred to in Article 45 (4) of the recast of the Companies Tax Act, approved by the Royal Decree of Law 4/2004, of 5 In March, it shall be 18% for the split payment method provided for in paragraph 2 of the same. The deductions and allowances referred to in that paragraph shall include all other deductions and allowances which are applicable to the taxable person.

For the modality provided for in Article 45 (3) of the Recast Text of the Companies Tax Act, the percentage will be the result of multiplying by five septens the type of tax rounded up by default.

They shall be required to apply the method referred to in the preceding paragraph by taxable persons whose volume of transactions, calculated in accordance with Article 121 of Law No 37/1992 of 28 December 1992, of the value added tax, has exceeded the amount of EUR 6,010,121,04 during the 12 months preceding the date of the start of the tax periods within the year 2013.

For the purposes of applying the split payment method provided for in Article 45 (3) of the recast of the Companies Tax Act, the provisions of Article 9 (1) of the Royal Decree-Law must be taken into account. 9/2011, of 19 August, of measures for improving the quality and cohesion of the national health system, contributing to fiscal consolidation, and raising the maximum amount of State guarantees for 2011, in Article 1.Primer.Four of the Royal Decree-Law 12/2012 of 30 March introducing various tax and tax measures In the case of the reduction of the public deficit, and in Article 26.2. One of the Royal Decree-Law 20/2012 of 13 July 2012, measures to ensure budgetary stability and to promote competitiveness.

CHAPTER II

Indirect Taxes

Section 1-Value Added Tax

Article 66. Accrual of certain intra-Community transactions.

With effect from 1 January 2013 and indefinite validity, the number 7 is amended, and a new number 8 is included in Article 75 (1) of Law 37/1992 of 28 December of the Value Added Tax, which is drawn up as follows:

"7." on leases, on supplies and, in general, on operations of the following or continuing operations, at the time when the share of the price of each perception is required.

However, where no price has been agreed or where, having agreed, the time has not been determined for its enforceability, or the time has been established with a frequency exceeding one calendar year, the accrual of the tax shall be 31%. (a) December of each year by the proportional share corresponding to the period after the start of the operation, or from the previous accrual, to that date.

Where the supplies concerned constitute supplies of goods covered by Article 25 (1) and (3) of this Law, and no price has been agreed or where, having agreed, the time has not been determined for its enforceability, or has been established at a frequency higher than the calendar month, the accrual of the tax shall occur on the last day of each month by the proportional share corresponding to the period elapsed since the beginning of the operation, or from the previous accrual, up to that date.

The operations referred to in the second subparagraph of the first paragraph of the preceding paragraph are exempted from the provisions of the preceding paragraphs.

8. In the supply of goods within the meaning of Article 25 of this Law, other than those mentioned in the preceding number, the accrual of the tax shall take place on the 15th day of the month following that in which the dispatch or transport of the goods is initiated. goods to the acquirer.

However, if the invoice for such operations has been issued prior to that date, the accrual of the tax shall take place on the date of issue of the tax. "

Article 67. Obligations relating to invoicing.

With effect from January 1, 2013 and indefinite validity, the following amendments are introduced in Law 37/1992, of December 28, of the Tax on Value Added:

One. Article 88 (2) and (3) are amended as follows:

" Two. The impact of the tax shall be effected by invoice under the conditions and with the requirements to be determined.

For these purposes, the quota shall be entered separately from the tax base, even in the case of prices fixed administratively, indicating the rate applied.

The operations to be determined in accordance with the rules laid down in the preceding paragraphs shall be exempt from the provisions of this paragraph.

Three. The impact of the tax must be effected at the time of issuing and delivering the corresponding invoice. "

Two. Article 89 (2) is amended as follows:

" Two. The provisions of the preceding paragraph shall also apply where, in the absence of any quota, the invoice for the operation has been issued. '

Three. Article 163 (2) (e) and Article 163 (2) are amended as follows:

" (e) to issue and deliver an invoice when the consignee of the operations is established or has his habitual residence or domicile in the territory of application of the tax.

Two. If the non-established employer or professional has chosen any other Member State other than Spain to present the declaration of initiation in this special scheme, and in relation to the transactions which, in accordance with the provisions of the Article 70 (4) of this Law, which must be considered to be carried out in the territory of application of the tax, the income of the tax corresponding to the same shall be effected by the filing in the Member State of identification of the declaration referred to in the previous paragraph.

In addition, the non-established employer or professional must fulfil the other obligations set out in paragraph 1 above in the Member State of identification, and in particular those laid down in point (d) of that paragraph. The employer or professional must also issue and deliver an invoice where the consignee of the operations is established or has his habitual residence or domicile in the territory of application of the tax. "

Four. Article 164 (2) is amended as follows:

" Two. The obligation to issue and to deliver an invoice for the operations carried out by the employers or professionals may be fulfilled, in the terms that are regulated, by the client of the aforementioned businessmen or professionals or by a third, which shall, in any event, act in the name and on behalf of the third party.

Where the said obligation is fulfilled by a customer of the employer or professional, a prior agreement between the two parties must exist. The acceptance by the employer or professional of each of the invoices issued on his behalf and on his behalf by his client must also be guaranteed.

The issuing of invoices by the employer or professional, by his client or by a third party, in the name and on behalf of the employer or professional, may be carried out by any means, on paper or in electronic form, provided that, in the latter case, the recipient of the invoices has given his consent.

The invoice, in paper or electronic form, shall ensure the authenticity of its origin, the integrity of its content and its readability, from the date of issue and throughout the conservation period.

Regulations shall determine the requirements to which the issue, referral and maintenance of invoices must be adjusted. '

Five. Article 171 (1), paragraph 3, is amended as follows:

"3." 3. Those laid down in the ordinal 3. of paragraph two, with a proportional pecuniary fine of 100% of the quotas unduly passed on, with a minimum of EUR 300 for each invoice in which the infringement occurs. "

Article 68. Exemption from services provided by unions and groups of economic interest to their members.

With effect from 1 January 2013 and indefinite validity, the numbers 6. and 12. of paragraph 1 and 3, both of Article 20 of Law 37/1992 of 28 December 1992 of the Value Added Tax, which are drawn up by the Commission, are amended. the following form:

"6." Services " directly provided to its members by unions, groups or autonomous entities, including Economic Interest Groups, consisting exclusively of persons carrying out an activity exempt or not subject to the tax which does not give rise to the right to deduct, where the following conditions are met:

(a) that such services are used directly and exclusively in such activity and are necessary for the exercise thereof.

(b) the members shall be limited to the reimbursement of the share of the expenditure incurred in common.

The exemption shall also apply where, in accordance with the requirement laid down in point (b) above, the deductible proportion does not exceed 10% and the service is not used directly and exclusively in the operations which give rise to the right of deduction. deduction.

The exemption does not reach the services provided by commercial companies. "

"12." Services " and the supply of ancillary goods directly to their members by legally recognised bodies or entities which do not have a lucrative purpose, the objectives of which are exclusively political, trade-union, religious, patriotic, philanthropic or civic nature, carried out for the achievement of their specific purposes, provided that they do not receive from the beneficiaries of such operations any other than the contributions fixed in its statutes.

The professional associations, the official Chambers, the employers ' organisations and the Federations which bring together the bodies or entities referred to in this issue shall be understood as included in the preceding paragraph.

The application of this exemption will be conditional on it not being liable to produce distortions of competition. '

" Three. For the purposes of this Article, the following requirements shall be considered as social entities or establishments in which the following conditions are met:

1. "Carécer de finality gainful" and dedicate, where appropriate, the benefits eventually obtained to the development of activities exempt from the same nature.

2. The charges of president, employer or legal representative shall be free of charge and shall not be of interest in the economic performance of the holding by itself or through an individual.

3. The partners, community members or members of the institutions or establishments and their spouses or consanguine relatives, up to and including the second degree, may not be the principal recipients of the exempt transactions or enjoy special conditions in the provision of services.

This requirement shall not apply in the case of the provision of services referred to in paragraph 1, numbers 8. and 13. of this Article.

Institutions which comply with the above requirements may apply to the tax authorities for their qualification as private entities or establishments of a social nature under the conditions, terms and conditions to be determined Regulation. The effectiveness of such a rating, which shall be binding on the Administration, shall be subject, in any event, to the subsistence of the conditions and requirements which, in accordance with this Law, are based on the exemption.

Exemptions for services provided by entities or establishments of a social nature which meet the above requirements shall apply irrespective of the achievement of the qualification referred to in the preceding paragraph, provided that the conditions applicable in each case are met. '

Article 69. Limitation of the exemption in the leasing contracts.

With effect from 1 January 2013 and indefinite validity, point (A) of Article 20 (22) (a) of Law 37/1992 of 28 December 1992 on the value added tax, which is worded as follows, is amended as follows:

' 22. (A) The second and subsequent deliveries of buildings, including the land in which they are located, when they are completed after completion of their construction or rehabilitation.

For the purposes of this Law, the first delivery shall be taken by the sponsor who has as object a building whose construction or rehabilitation is completed. However, it shall not be considered as the first delivery by the sponsor after the uninterrupted use of the building for a period of two years or more by its owner or by holders of actual rights of enjoyment or (i) the right of the person to whom he or she is entitled to be employed, unless the purchaser is the one who used the building during that period. The periods of use of buildings by the acquirers of the same in the cases of resolution of the operations in respect of which the corresponding transmissions were made shall not be taken into account.

The grounds on which the buildings are located shall include those in which the works of urbanisation have been carried out. However, in the case of single-family dwellings, the urban areas of an ancillary nature may not exceed 5,000 square metres.

Transmissions not subject to the Tax pursuant to the provisions of Article 7 (1) of this Law shall not, where appropriate, have the consideration of first delivery for the purposes of this number.

The exemption provided for in this number shall not apply:

(a) to the supply of buildings in the exercise of the option of purchase inherent in a lease, by undertakings usually engaged in leasing operations. For these purposes, the commitment to exercise the option to buy in front of the lessor will be assimilated to the exercise of the purchase option.

The financial leasing contracts referred to in the preceding paragraph shall be for a minimum duration of 10 years.

(b) to the supply of buildings for rehabilitation by the acquirer, provided that the requirements which are laid down are fulfilled.

(c) to the deliveries of buildings which are the subject of demolition in advance of a new urban development. "

Section 2. Tax on Proprietary Transmissions and Legal Acts Documented

Article 70. Scale for transmissions and rehabilitation of bulk and nobiliary titles.

With effect from January 1, 2013, the scale referred to in the first paragraph of Article 43 of the Recast Text of the Law on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by the Royal Decree Legislative 1/1993, of 24 September, will be as follows:

Scale	Transmissions Direct - Euro	Transmissions Transverse - Euro	Rehabilitation and recognition of foreign securities - Euro
1. º For each title with greatness	2.646	6.633	15.902
2. º For each untitled greatness	1.892	4.742	11.352
3. º For each title without greatness	753	1.892	4.551

Section 3-Special Taxes

Article 71. Modification of the levels of taxation applicable to LPG intended for uses other than fuel.

With effect from January 1, 2013 and indefinite term, the item 1.8 of Tarifa 1. of Article 50.1 of Law 38/1992, of December 28, of Excise Excise, is amended as follows:

' Heading 1.8. LPG intended for uses other than fuels: EUR 15 per tonne. '

Article 72. Exemption for vehicles registered in another Member State of the European Union.

With effect from January 1, 2013 and indefinite validity, the following amendments are made to Article 66 of Law 38/1992, of December 28, of Special Taxes:

One. Point (f) of paragraph 1 is amended as follows:

" (f) motor vehicles registered in another Member State, made available to a natural person resident in Spain by persons or entities established in another Member State, provided that the following conditions are met:

1.) That the provision be made as a result of the employment relationship which is maintained with the resident natural person, whether in the form of an employee or not.

2.) That the vehicle is not intended to be used essentially in the territory of permanent application of the tax.

For these purposes, it is considered that the vehicle is not intended to be used essentially in the territory of application of the tax on a permanent basis when it is made available to a resident in Spain whose employment centre is in another Border member state and uses it to go to the same daily and return, without prejudice to the holiday periods. "

As a result of the previous amendment, point (f) of Article 66 (1) is changed to the point (g) and so on.

Two. The first subparagraph of paragraph 2 is amended as follows:

" 2. The application of the exemptions referred to in points (a), (b), (c), (d), (f), (g), (j) and (l) of the previous paragraph shall be subject to their prior recognition by the tax authorities in the manner determined by regulation. In particular, in the case of the exemption referred to in point (d), prior certification of the disability or invalidity by the National Institute of Social Services or by the competent management bodies shall be required. "

CHAPTER III

Other Tributes

Article 73. Fees.

One. As from 1 January 2013, the fixed amount rates of the State Treasury shall be raised to the amount resulting from the application of the coefficient 1,01 to the amount payable during the year 2012, taking into account the provisions of the Article 73,1 of Law 2/2012, of 29 June, of the General Budget of the State for the year 2012.

Except as provided for in the preceding paragraph, the fees which would have been created or subject to specific updating by rules laid down in the year 2012.

The charges payable by the Central Traffic Head shall be adjusted, after the coefficient indicated above, to the multiple of 10 cent of the immediate higher euro, except where the amount to be adjusted is a multiple of 10 euro cents.

Two. Fixed amount rates are those that are not determined by a percentage of the base or whose base is not valued in monetary units.

Three. For the year 2013, the fixed rates and amounts laid down in Article 3 (4) of Royal Decree-Law 16/1977 of 25 February 1977 on the criminal, administrative and fiscal aspects of the games of luck are maintained, or the amount payable during the year 2012, in accordance with the provisions of Article 73,3 of Law 2/2012 of 29 June of the General Budget of the State for the year 2012.

Article 74. Rates in the field of telecommunications.

One. The rate per reserve of radio public domain established in paragraph 3 of Annex I of Law 32/2003 of 3 November, General Telecommunications (hereinafter the General Telecommunications Law), must be calculated by means of the expression:

T = [N × V]/166,386 = [S (km) ² ) × B (kHz) × F (C ₁ , C ₂ , C ₃ , C ₄ , C ₅ )]/166,386

where:

T = amount of the annual fee in euro.

N = number of radio reserve units (RURs) calculated as the product of S × B, that is, area in square kilometres of the service area, by reserved bandwidth expressed in kHz.

V = value of the URR, determined on the basis of the five coefficients C _i , established in the General Law of Telecommunications, and whose quantification, in accordance with that Law, will be established in the Law of General Budget of the State.

F (C ₁ , C ₂ , C ₃ , C ₄ , C ₅ ) = this function is the product of the five coefficients indicated above.

In the cases of radio public domain reserves affecting the entire national territory, the value of the area S to be considered for the calculation of the rate, is the 505,990 square kilometers.

In the radio-communications services which it carries out, the area S to be considered may include, where appropriate, the area corresponding to the Spanish territorial sea or airspace under Spanish jurisdiction.

To set the value of the coefficients C ₁ to C ₅ in each radio communications service, the meaning attributed to them by the General Law of Telecommunications and the regulatory norms that develop it has been taken into account:

1. Coefficient C ₁ : Degree of use and congestion of the different bands and in the different geographical areas. The following concepts are valued:

Number of frequencies per concession or authorization.

Urban or rural area.

Service Zone.

2. Coefficient C ₂ : Type of service for which it is intended to be used and, in particular, whether it is carried out for the public service obligations set out in Title III of the General Law on Telecommunications. The following concepts are valued:

Support for other networks (infrastructure).

Provision to third parties.

Self-provision.

Telephony services with exclusive rights.

Broadcasting services.

3. Coefficient C ₃ : Band or sub-band of the spectrum. The following concepts are valued:

Radio characteristics of the band (suitability of the band for the requested service).

Forecasts of use of the band.

Exclusive or shared use of the sub-band.

4. Coefficient C ₄ : Equipment and technology used. The following concepts are valued:

Conventional networks.

Random allocation networks.

Modulation in radio links.

Radiation diagram.

5. Coefficient C ₅ : Economic value derived from the use or use of the reserved public domain. The following concepts are valued:

Non-commercial experiences.

Economic profitability of the service.

Social interest of the band.

Uses derived from market demand.

Population density.

Considering the different factors that affect the determination of the rate, different modalities have been established for each service to each one of which is assigned an identification code.

The following are the weighting factors for the different coefficients as well as their possible margin of valuation against the reference value. The reference value is taken by default, and applies in cases where, by the nature of the service or the reservation made, the corresponding coefficient is not applicable.

Coefficient C ₁ : This coefficient takes into account the degree of occupation of the different frequency bands for a given service. For these purposes, a tabulation has been made in frequency margins, the lower and upper ends of which comprise the bands typically used in the respective services. It also covers the geographical area of use, generally distinguishing between areas of high interest and high use, which are assimilated to large urban concentrations, and low-interest and low-use areas. how rural environments can be. It is part of a unit or reference value for the less congested bands and in the geographical areas of low utilisation, raising the relative cost up to a maximum of two for these concepts for the most demanding frequency bands and in areas of high interest or use.

Concept	Scale of values	Comments
Reference value	1	Application in one or more embodiments in each service.
Margin of values	1 to 2	-
Zone alta/low utilization	+ 25%	Application according to specific criteria for services and frequency bands in the affected modalities and concepts.
Demand for the band	Up to + 20%
Concessions and users	Up to + 30%

Coefficient C ₂ : By this coefficient, a distinction is made between the self-supply networks and those which are intended to provide third parties with a radio-communications service with economic consideration. The latter has taken into account, where appropriate, the consideration of a public service, taking into account in the value of this coefficient the bonus for public service set out in Annex I of the General Law of Telecommunications, which is included in the value that is set for this parameter.

Concept	Scale of values	Comments
Reference value	1	Application in one or more embodiments in each service.
Margin of values	1 to 2	-
Provision to third parties/self-service	Up to + 10%	Application according to specific criteria for services and frequency bands in the affected modalities and concepts.

Coefficient C ₃ : With the coefficient C ₃ the possible modalities of granting of the radio public domain reservation of a certain frequency or sub-band of frequencies, with exclusive or shared character with other users in a given geographical area, are considered. These possibilities are applicable in the case of the mobile service. For other services, the reservation of radio public domain must be exclusive by the nature of the radio. Those reservations requested in bands not suitable for the service, according to the trends of utilization and forecasts of the National Frequency Attribution (CNAF), are penalized with a higher rate, in order to favor the trend towards the harmonisation of radio uses, which is reflected in the assessment of this coefficient.

Concept	Scale of values	Comments
Reference value	1	Application in one or more embodiments in each service.
Margin of values	1 to 2	-
Exclusiv/shared frequency	Up to + 75%	Application according to specific criteria for services and frequency bands in the affected modalities and concepts.
Suitability of the frequency band	Up to + 60%

Coefficient C ₄ : With this coefficient it is possible to weigh in a different way the different technologies or systems used, favoring those that make more efficient use of the radio spectrum. Thus, for example, in mobile networks, the use of random channel allocation systems against traditional fixed allocation is encouraged. In the case of radio-links, the type of modulation used is a determining factor in assessing the capacity for the transmission of information per unit of bandwidth and this has been taken into account in a general way, considering the technologies available according to the frequency band. In broadcasting, the new systems of sound broadcasting have been contemplated, in addition to the analogue classics.

Concept	Scale of values	Comments
Reference value	2	Application in one or more embodiments in each service.
Margin of values	1 to 2	-
Technology used/reference technology	Up to + 50%	Application according to specific criteria for services and frequency bands in the affected modalities and concepts.

Coefficient C ₅ : This coefficient considers the social relevance aspects of a given service to other services of similar nature from the radio point of view. It also provides for the relative economic interest or profitability of the service provided, by taxing more per unit of bandwidth those services of high interest and profitability vis-à-vis others than, even being similar from the point of view They offer a very different profitability and have different considerations from the point of view of social relevance.

In broadcasting, given the peculiarities of the service, it has been considered a determining factor for setting the rate of a given radio public domain reserve, the population density within the service area of the broadcaster considered.

Where the frequency reserve is intended for the performance of emissions of an experimental nature and without economic consideration for the holder of the same, nor any other purpose for the research and development of new technologies during a period of limited and defined time, the value of the coefficient C ₅ In these cases it will be 15 percent of the overall value.

Concept	Scale of values	Comments
Reference value	1	Application in one or more embodiments in each service.
Margin of values	> 0	-
Economic profitability	Up to + 30%	Application according to specific criteria for services and frequency bands in the affected modalities and concepts.
Social interest service	Up to-20%
Population	Up to + 100%
Non-commercial experiences	-85%

Calculation of the rate per reserve of radio public domain.

Radio services and methods considered.

The following groups or classifications are considered:

1. Mobile Services.

1.1. Terrestrial mobile service and associated services.

1.2. Land mobile service with national coverage.

1.3. Electronic communications services (provision to third parties).

1.4. Maritime mobile service.

1.5. Aeronautical mobile service.

1.6. Mobile satellite service.

1.7. Broadband terrestrial mobile communications systems.

1.8. European Rail Communications System (GSM-R).

2. Fixed Service.

2.1. Fixed Point-to-Point Service.

2.2. Fixed point to multipoint service.

2.3. Fixed service by satellite.

3. Broadcasting Service.

3.1. Sound broadcasting.

3.2. Television.

3.3. Services ancillary to broadcasting.

4. Other services.

4.1. Radionavigation.

4.2. Radiodetermination.

4.3. Radiolocation.

4.4. Satellite services, such as space research, space operations and others.

5. Services not referred to in previous paragraphs.

Taking into account these groups of radio services, the possible bands of frequencies for the provision of the service and the five coefficients with their corresponding concepts or factors to consider to calculate the rate of different Radio public domain reserves of a given service, the following modalities are obtained.

1. MOVIES.

1.1. Terrestrial mobile service and associated services.

Included in this classification are radio public domain reserves for terrestrial mobile service networks and other modalities such as port and boat movement operations and narrow band monocannals.

The five coefficients set out in Section 3.1 of Annex I of the General Telecommunications Law require a distinction in terrestrial mobile service networks, various modalities, and a differentiated assessment of the criteria for fixing the a certain reservation.

In each embodiment, the frequency margins that need to be distinguished for the purpose of calculating the rate to take into account the relative occupation of the different frequency bands and other aspects covered by the General Law of the Telecommunications, such as the suitability or otherwise of a certain frequency band for the service in question.

Within these frequency margins, only radio public domain reserves will be granted in the frequency bands reserved in the CNAF for the service in question.

In general terms, for mobile service networks, it applies, for the purpose of calculating the rate, the mode of geographical area of high use, provided that the network coverage includes, in whole or in part, populations with more than 50,000 inhabitants. For networks with frequencies in different bands the concept of geographical area shall be applied independently for each of them.

Without prejudice to paragraph 1.1.9, for the modalities included under this heading, the bandwidth B to be taken into account is the result of multiplying the value of the pipeline (12,5 kHz or 25 kHz) by the number of frequencies used.

1.1.1. Mobile service fixed allocation/shared frequency/low utilization/self-service area.

The surface S To be considered is the one on the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 1,000 square kilometers.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.2	1.25	1	1.3	0.4707	1111
100-200 MHz	1.7	1.25	1	1.3	0.5395	1112
200-400 MHz	1.6	1.25	1.1	1.3	0.4937	1113
400-1,000 MHz	1.5	1.25	1.2	1.3	0.4590	1114
1,000-3,000 MHz	1.1	1.25	1.1	1.3	0.4590	1115
> 3,000 MHz	1	1.25	1.2	1.3	0.4590	1116

1.1.2. Mobile service fixed allocation/frequency compartment/high utilization/self-service area.

The area S to be considered is the one on the corresponding radio public domain reservation, with a minimum area, for calculation purposes, of 1000 square kilometres.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.4	1.25	1	1.3	0.4707	1121
100-200 MHz	2	1.25	1	1.3	0.5395	1122
200-400 MHz	1.8	1.25	1.1	1.3	0.4937	1123
400-1,000 MHz	1.7	1.25	1.2	1.3	0.4590	1124
1,000-3,000 MHz	1.25	1.25	1.1	1.3	0.4590	1125
> 3,000 MHz	1.15	1.25	1.2	1.3	0.4590	1126

1.1.3. Mobile service fixed allocation/exclusive frequency/low utilization/self-service area.

The area S to be considered is the one on the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 1,000 square kilometres.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.2	1.25	1.5	1.3	0.4707	1131
100-200 MHz	1.7	1.25	1.5	1.3	0.5395	1132
200-400 MHz	1.6	1.25	1.65	1.3	0.4937	1133
400-1,000 MHz	1.5	1.25	1.8	1.3	0.4590	1134
1,000-3,000 MHz	1.1	1.25	1.65	1.3	0.4590	1135
> 3,000 MHz	1	1.25	1.8	1.3	0.4590	1136

1.1.4. Mobile service fixed allocation/exclusive frequency/high utilisation/self-service area.

The area S to be considered is the one on the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 1,000 square kilometres.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.4	1.25	1.5	1.3	0.4707	1141
100-200 MHz	2	1.25	1.5	1.3	0.5395	1142
200-400 MHz	1.8	1.25	1.65	1.3	0.4937	1143
400-1,000 MHz	1.7	1.25	1.8	1.3	0.4590	1144
1,000-3,000 MHz	1.25	1.25	1.65	1.3	0.4590	1145
> 3,000 MHz	1.15	1.25	1.8	1.3	0.4590	1146

1.1.5. Mobile service fixed allocation/exclusive frequency/any zone/benefit to third parties.

The area S to be considered is the one in the corresponding radio public domain reserve, establishing a minimum area, for calculation purposes, of 1,000 square kilometres.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.4	1.375	1.5	1.3	0.4707	1151
100-200 MHz	2	1.375	1.5	1.3	0.5395	1152
200-400 MHz	1.8	1.375	1.65	1.3	0.4937	1153
400-1,000 MHz	1.7	1.375	1.8	1.3	0.4590	1154
1,000-3,000 MHz	1.25	1.375	1.65	1.3	0.4590	1155
> 3,000 MHz	1.15	1.375	1.8	1.3	0.4590	1156

1.1.6. Mobile service random allocation/frequency exclusive/any zone/self-benefit.

The area S to be considered is the one on the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 1,000 square kilometres.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.1	1.25	2	1	0.1491	1161
100-200 MHz	1.6	1.25	2	1	0.21498	1162
200-400 MHz	1.7	1.25	2	1	0.1491	1163
400-1,000 MHz	1.4	1.25	2	1	0.1491	1164
1,000-3,000 MHz	1.1	1.25	2	1	0.1491	1165
> 3,000 MHz	1	1.25	2	1	0.1491	1166

1.1.7. Mobile service random allocation/exclusive frequency/any zone/benefit to third parties.

The area S to be considered is the one on the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 1,000 square kilometres.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.1	1.375	2	1	0.1491	1171
100-200 MHz	1.6	1.375	2	1	0.1491	1172
200-400 MHz	1.7	1.375	2	1	0.1097	1173
400-1,000 MHz	1.4	1.375	2	1	0.1491	1174
1,000-3,000 MHz	1.1	1.375	2	1	0.1491	1175
> 3,000 MHz	1	1.375	2	1	0.1491	1176

1.1.8. Paging (frequency exclusive/any zone/benefit to third parties).

The area S to be considered is the one on the corresponding radio public domain reservation.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 50 MHz	1	2	1	2	19.5147	1181
50-174 MHz	1	2	1	1.5	0.3444	1182
> 174 MHz	1	2	1.3	1	0.3444	1183

1.1.9. Short range devices: Telemands, alarms, data, etc. /any area.

The short range systems are included in this section as long as the network service radius is not greater than 3 kilometers. The area S to be considered shall be that corresponding to the service area.

For networks of greater coverage, the corresponding modality will be applied between the rest of mobile services or fixed service according to the nature of the service and characteristics of the network.

The bandwidth B to be taken into account is the result of multiplying the value of the pipeline (10, 12.5, 25, 200 kHz, etc.) in the cases that are applied by the number of frequencies used. If, by virtue of the technical characteristics of the issue, no channelling is applicable between those indicated, the bandwidth of the name of the issue shall be taken or, failing that, the whole of the relevant band shall be applied. frequencies for these applications in the CNAF.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 50 MHz	1.7	1.25	1.5	1	19.5147	1191
50-174 MHz	2	1.25	1.5	1	19.5147	1192
406-470 MHz	2	1.25	1.5	1	19.5147	1193
862-870 MHz	1.7	1.25	1.5	1	19.5147	1194
> 1,000 MHz	1.7	1.25	1.5	1	19.5147	1195

1.2. Land mobile service of national coverage.

The bandwidth B to take into account is the result of multiplying the value of the pipeline (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

1.2.1. Mobile service fixed allocation/national coverage networks.

The area S to be considered is the one for the entire national territory.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.4	1.375	2	1.25	11.64510 -3	1211
100-200 MHz	1.6	1.375	2	1.25	11.64510 -3	1212
200-400 MHz	1.44	1.375	2	1.25	11.64510 -3	1213
400-1,000 MHz	1.36	1.375	2	1.25	11.64510 -3	1214
1,000-3,000 MHz	1.25	1.375	2	1.25	11.64510 -3	1215
> 3,000 MHz	1.15	1.375	2	1.25	11.64510 -3	1216

1.2.2. Mobile service random allocation/national coverage networks.

The area S to be considered is the one for the entire national territory.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.1	1.375	2	1	0.1491	1221
100-200 MHz	1.6	1.375	2	1	0.21468	1222
200-400 MHz	1.7	1.375	2	1	0.1491	1223
400-1,000 MHz	1.4	1.375	2	1	0.1491	1224
1,000-3,000 MHz	1.1	1.375	2	1	0.1491	1225
> 3,000 MHz	1	1.375	2	1	0.1491	1226

1.3. Electronic communications services (provision to third parties).

1.3.1. Terrestrial systems for electronic communications (third-party provision).

The area S and the bandwidth B to be considered shall be those in the corresponding radio public domain reservation.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
Bands 790 to 821 MHz, 832 to 862 MHz, 880 to 915 MHz, and 925 to 960 MHz	2	2	1	1.8	3,543 10 -2	1321
Bands 1710 to 1785 MHz and 1805 to 1880 MHz	2	2	1	1.6	3,190 10 -2	1331
Bands 1900 to 1980, 2010 to 2025, and 2110 to 2170 MHz	2	2	1	1.5	4,251 10 -2	1351
Band 2500 to 2690 MHz	2	2	1	1.5	9,182 10 -3 K	1381

In the range of 2500 to 2690 MHz, for regional concessions granted by a tendering procedure, in those Autonomous Communities with low population levels, the coefficient C5 is weighted with a factor K function of the population. The specific values of the K coefficient and the Autonomous Communities affected are the following: Castilla-La Mancha, K=0.284; Extremadura, K=0.286; Castilla y León, K=0.293; Aragon, K=0.304; Navarra, K=0.66; and La Rioja K=0.688.

1.3.2. Mobile communications services on board aircraft (benefit to third parties).

The area S to be considered shall be 1 square kilometre per 200 aircraft or fraction.

The bandwidth B to take into account will be the total reserved according to the technology used.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
In the bands provided for in the CNAF	1.4	2	1	1	1.20	1371

1.3.3. Mobile communications services on board ships (third party provision).

The surface S To be considered shall be 1 square kilometer per 200 vessels or fraction.

The bandwidth B to be taken into account will be the total reserved according to the technology used.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
In the bands provided for in the CNAF	1.4	2	1	1	1.40	1391

1.4. Maritime mobile service.

The area S to be considered is the one on the corresponding radio public domain reservation.

The bandwidth B to take into account is the result of multiplying the value of the pipeline (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 30 MHz	1	1.25	1.25	1	0.1146	1411
f ≥ 30 MHz	1.3	1.25	1.25	1	0.9730	1412

1.5. Aeronautical mobile service.

The area S to be considered is the one on the corresponding radio public domain reservation.

The bandwidth to be taken into account is the result of multiplying the value of the pipeline (12.5 kHz, 25 kHz, etc.) by the number of frequencies used.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 30 MHz	1	1.25	1.25	1	0.1146	1511
f ≥ 30 MHz	1.3	1.25	1.25	1	0.1146	1512

1.6. Mobile satellite service.

The area S to be considered shall be that corresponding to the area of the authorised service area of the system or station concerned, with a minimum area of 100,000 square kilometres being established for calculation purposes.

The bandwidth B to be taken into account shall be the sum of the bandwidth reserved to the system for each frequency, with both the uplink and the downlink being computed.

1.6.1. Mobile terrestrial satellite service.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
In the bands provided for in the CNAF	1	1.25	1	1	1,950 10 -3	1611

1.6.2. Satellite aeronautical mobile service.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
Band 10-15 GHz	1	1	1	1	0.865 10 -5	1621
Band 1500-1700 MHz	1	1	1	1	7,852 10 -5	1622

1.6.3. Mobile satellite service by satellite.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
Band 1500-1700 MHz	1	1	1	1	2,453 10 -4	1631

1.6.4 Satellite electronic communications systems, including, where appropriate, subordinate terrestrial components (third party provision).

This paragraph applies to spectrum reserves for integrated satellite mobile systems, including, where appropriate, a subordinate terrestrial network using the same frequencies as in accordance with Decision 2008 /626/EC.

The area S to be considered is the one for the entire national territory.

The bandwidth B to be considered shall be the one shown in the corresponding radio public domain reservation.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
Bands 1980 to 2010 MHz and 2170 to 2200 MHz	1	1.25	1	1	0.65 10 -3	1641

1.7. Broadband terrestrial mobile communications systems.

This paragraph applies to spectrum reserves for terrestrial mobile communications systems, which operate in frequency bands other than those specified under heading 1.3.1 and which use radio channels with widths of Transmission band exceeding 1 MHz and radio stations of the service area greater than 3 kilometres.

The surface S To be considered is the one in the corresponding radio public domain reservation, establishing a minimum area, for calculation purposes, of 500 square kilometers.

The bandwidth B to take into account is the result of multiplying the value of the channeling by the number of frequencies used.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 100 MHz	1.4	1.375	1.5	1	9.6	1711
100-200 MHz	2	1.375	1.5	1	11	1712
200-400 MHz	1.8	1.375	1.6	1	11	1713
400-1,000 MHz	1.7	1.375	1.8	1	9.2	1714
1,000-3,000 MHz	1.25	1.375	1.6	1	9	1715
> 3,000 MHz	1.15	1.375	1.6	1	9	1716

1.8. European Rail Communications System (GSM-R).

The area S to be considered is that which is to be multiplied by the sum of the lengths of all road journeys for which the reserve of frequencies, expressed in kilometres, is made for a width of ten kilometres.

The bandwidth B to be taken into account shall be the total bandwidth shown in the corresponding radio public domain reservation.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
CNAF UN 40	2	2	1	1.8	0.02812	1361

2. SERVICE FIJO.

In addition to the point-in-time reservations for the different modes of service, the so-called band reserves in which the reserve reaches spectrum portions that allow the use of different frequencies are included in this section. radio channels simultaneously by the operator in the same geographical area.

The band reserves are justified exclusively in cases of mass deployment of radio infrastructure by an operator, for electronic communications networks for the provision of services to third parties or for the transport of signals from audiovisual services, in those geographical areas where groups of radio-compatible channels are required for traffic concentration needs.

2.1. Fixed Point-to-Point Service.

In general terms, the mode of geographic zone of high utilization in those vanians, individual or part of an extensive radio network, in which some of the extreme stations of the vain is located in some the population of more than 250,000 inhabitants, or in the vicinity or the main beam of the vainly radio link, the vertical of that area.

For each frequency used, its nominal value shall be taken regardless of whether the ends of the channel may comprise two of the tabulated frequency margins, and if this nominal value matches one of those ends, the margin shall be taken for which the rate is lower.

2.1.1. Fixed point-to-point/frequency service exclusiv/low utilization/self-benefit zone.

The total amount of the fee shall be obtained as the sum of the individual fee for each of the radio vane which is composed of the network, calculated on the basis of the characteristics of the network.

The area S to be considered for each vane is the one that results from multiplying its length in kilometers by a width of one kilometer.

The bandwidth B to be considered in each vain is the result of multiplying the value of the channeling used or, in its defect, the bandwidth according to the denomination of the emission, by the number of frequencies used in both senses of transmission. For those radio vans where frequencies with double polarisation are reserved, it shall be considered, for the purpose of calculating the rate, as if it were the reserve of a double number of frequencies, however a reduction of 25% would be applied. percent to the value of the individual rate.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	0.28926	2111
1,000-3,000 MHz	1.25	1	1.45	1.2	0.28926	2112
3.000-10,000 MHz	1.25	1	1.15	1.15	0.27126	2113
10-24 GHz	1.2	1	1.1	1.15	0.24408	2114
24-39.5 GHz	1.1	1	1.05	1.1	0.24408	2115
> 39.5 GHz	1	1	1	1	0.05535	2116

2.1.2. Fixed point-to-point/frequency service exclusiv/high utilization/self-benefit zone.

The total amount of the fee shall be obtained as the sum of the individual fee for each of the radio vane which is composed of the network, calculated on the basis of the characteristics of the network.

The area S to be considered for each vane is the one that results from multiplying its length in kilometers by a width of one kilometer.

The bandwidth B to be considered in each vain is the result of multiplying the value of the channeling used or, in its defect, the bandwidth according to the denomination of the emission, by the number of frequencies used in both senses of transmission. For those radio vans where frequencies with double polarisation are reserved, it shall be considered, for the purpose of calculating the rate, as if it were the reserve of a double number of frequencies, however a reduction of 25% would be applied. percent to the value of the individual rate.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 1,000 MHz	1.6	1	1.3	1.25	0.28926	2121
1,000-3,000 MHz	1.55	1	1.45	1.2	0.28926	2122
3.000-10,000 MHz	1.55	1	1.15	1.15	0.27126	2123
10-24 GHz	1.5	1	1.1	1.15	0.24408	2124
24-39.5 GHz	1.3	1	1.05	1.1	0.24408	2125
> 39.5 GHz	1.2	1	1	1	0.05535	2126

2.1.3. Fixed point to point/frequency service exclusiv/benefit to third parties.

The total amount of the fee shall be obtained as the sum of the individual fee for each of the radio vane which is composed of the network, calculated on the basis of the characteristics of the network.

The area S to be considered for each vane is the one that results from multiplying its length in kilometers by a width of one kilometer.

The bandwidth B to be considered in each vain is the result of multiplying the value of the channeling used or, in its defect, the bandwidth according to the denomination of the emission, by the number of frequencies used in both senses of transmission. For those radio vans where frequencies with double polarisation are reserved, it shall be considered, for the purpose of calculating the rate, as if it were the reserve of a double number of frequencies, however a reduction of 25% would be applied. percent to the value of the individual rate.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	0.20806	2151
1,000-3,000 MHz	1.25	1	1.7	1.2	0.20806	2152
3.000-10,000 MHz	1.25	1	1.15	1.15	0.195185	2153
10-24 GHz	1.2	1	1.1	1.15	0.175615	2154
24-39.5 GHz	1.1	1	1.05	1.1	0.175615	2155
> 39.5 GHz	1	1	1	1	0.039964	2156

2.1.4. Fixed point-to-point service/band reserves throughout the national territory.

For the purpose of calculating the corresponding fee, the reserved bandwidth shall be considered, on the area corresponding to the entire national territory, with complete independence from the re-use made of all or part of the allocated band.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	2.430 10 -3	2161
1,000-3,000 MHz	1.25	1	1.2	1.2	2.430 10 -3	2162
3.000-10,000 MHz	1.25	1	1.15	1.15	2.430 10 -3	2163
10-24 GHz	1.2	1	1.1	1.15	2.430 10 -3	2164
24-39.5 GHz	1.1	1	1.05	1.05	2.430 10 -3	2165
> 39.5 GHz	1	1	1	1	0.595 10 -3	2166

2.1.5. Fixed point to point service, high density in any area.

For the fixed point-to-high-density service, in non-coordinated frequencies with other authorisations of use in the same area, the area S to be considered for each authorised vane, shall be the result of multiplying a nominal length of 1,5 kilometres for a width of one kilometre.

The bandwidth B to take into account for each authorized channel is the one corresponding to the channelization used in the link (50 MHz, 100 MHz, etc.), and in its defect the bandwidth according to the denomination of the issue.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
CNAF UN 126	1.12	1	1.10	2	0.1103	2171
64-66 GHz	1.12	1	1.05	2	0.1103	2172
> 66 GHz	1.12	1	1	2	0.1103	2173

2.1.6. Fixed point-to-point service/provincial or multi-provincial band reserves.

This paragraph applies to the band reserves for one or more provinces with a maximum coverage zone limit of 250,000 square kilometers.

For the purpose of calculating the corresponding fee, the reserved bandwidth shall be considered on the surface of the service area, regardless of the reuse made of all or part of the assigned frequencies.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	4.627 10 -3	2181
1,000-3,000 MHz	1.25	1	1.2	1.2	4.627 10 -3	2182
3-10 GHz	1.25	1	1.15	1.15	4.627 10 -3	2183
10-24 GHz	1.2	1	1.1	1.15	4.627 10 -3	2184
24-39.5 GHz	1.1	1	1.05	1.05	4.627 10 -3	2185
> 39.5 GHz	1	1	1	1	1,157 10 -3	2186

2.2. Fixed point to multipoint service.

For each frequency used, its nominal value shall be taken regardless of whether the ends of the channel may comprise two of the tabulated frequency margins, and, if this nominal value is matched by one of those extremes, the value of the the margin for which the rate is lower.

2.2.1. Fixed service point to multipoint/frequency exclusiv/any zone/self-benefit.

The area S to be considered shall be the service area indicated in the corresponding radio public domain reservation.

The bandwidth B to be taken into account will be obtained from the technical characteristics of the emission.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 1,000 MHz	1.5	1	1.3	1.25	0.085255	2211
1,000-3,000 MHz	1.35	1	1.25	1.2	0.072420	2212
3.000-10,000 MHz	1.25	1	1.15	1.15	0.04267	2213
10-24 GHz	1.2	1	1.1	1.15	0.064005	2214
24-39.5 GHz	1.1	1	1.05	1.1	0.064005	2215
> 39.5 GHz	1	1	1	1	0.010455	2216

2.2.2 Fixed-to-multipoint/frequency-exclusive service/any zone/benefit to third parties.

The area S to be considered is the service area indicated in the corresponding radio public domain reservation, with the exception of the reservations code of mode 2235 for which a minimum area is established, for calculation purposes, 80 square kilometers.

The bandwidth B to be taken into account will be obtained from the technical characteristics of the emission.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 1,000 MHz	1.5	1	1.3	1.25	0.0505	2231
1,000-3,000 MHz	1.35	1	1.25	1.2	0.0428	2232
3.000-10,000 MHz	1.25	1	1.15	1.15	0.0253	2233
10-24 GHz	1.2	1	1.1	1.15	0.0377	2234
24-39.5 GHz	1.38	1	1.05	1.1	0.0377	2235
> 39.5-105 GHz	1	1	1	1	0.0062	2236

2.2.3. Fixed service point to multipoint/band reserves throughout the national territory.

The bandwidth B to be considered shall be that indicated in the corresponding radio public domain reservation on the area S corresponding to the entire national territory, with complete independence from the re-use made of all or part of the the assigned band.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	2,649 10 -3	2241
1,000-3,000 MHz	1.35	1	1.25	1.2	2,649 10 -3	2242
3.000-10,000 MHz	1.25	1	1.15	1.15	2,649 10 -3	2243
10-24 GHz	1.2	1	1.1	1.15	2,649 10 -3	2244
24-39.5 GHz	1.1	1	1.05	1.05	2,649 10 -3	2245
> 39.5 GHz	1	1	1	1	0.649 10 -3	2246

2.2.4. Fixed point to multipoint service/provincial or multi-provincial band reserves.

This paragraph applies to spectrum reserves for one or more provinces with a maximum service area limit of 250,000 square kilometers.

The bandwidth B to be considered shall be that indicated in the corresponding radio public domain reservation on the covered surface, regardless of the reuse made of all or part of the assigned band.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 1,000 MHz	1.3	1	1.3	1.25	90.81 10 -3	2251
1,000-3,000 MHz	1.35	1	1.25	1.2	90.81 10 -3	2252
3.000-10,000 MHz	1.25	1	1.15	1.15	90.81 10 -3	2253
10-24 GHz	1.2	1	1.1	1.15	90.81 10 -3	2254
24-39.5 GHz	1.1	1	1.05	1.05	90.81 10 -3	2255
> 39.5 GHz	1	1	1	1	22,698 10 -3	2256

2.3. Fixed service by satellite.

The surface S (a) to be considered to be that of the service area which, in general or in the case of a non-specified other, corresponds to the area of the entire national territory. In any case, for the purposes of calculation, the minimum areas specified below for the various headings shall apply.

The bandwidth to be considered for each frequency shall be that specified in the denomination of the emission, with the bandwidth of the uplink being computed as well as the bandwidth of the downlink, each with their respective surfaces; The exception of the broadcast connection links which, because they are a single uplink link, shall only be computed by the bandwidth of the link.

2.3.1. Fixed point-to-point satellite service, including satellite mobile service connection links, and satellite broadcasting contribution links (point to multipoint).

In the point-to-point links, for both the uplink and the downlink, an S-area of 31,416 square kilometres shall be considered. In this category, the contribution links from point-to-point broadcasting are considered to be included. In the point-to-multipoint contribution links, an S-area of 31,416 square kilometres for the uplink and for the downlink shall be considered to be the area of the service area which, in general, corresponds to the area of the the area of the whole national territory, in any case establishing a minimum area, for calculation purposes, of 100,000 square kilometres.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 3,000 MHz	1.50	1.25	1.50	1.20	1,950 10 -4	2311
3-17 GHz	1.25	1.25	1.15	1.15	1,950 10 -4	2312
> 17 GHz	1.0	1.25	1.0	1.20	0.360 10 -4	2315

2.3.2. Connection links of the broadcasting service (sound and television) by satellite.

For connection links (uplink) of the broadcasting service (sound and television) by satellite, an area S shall be considered for calculation purposes of 31,416 square kilometres.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 3,000 MHz	1.50	1.25	1.50	1.20	1,7207 10 -4	2321
3-30 GHz	1.25	1.25	1.50	1.20	1,7207 10 -4	2322
> 30 GHz	1.0	1.25	1.0	1.20	1,7207 10 -4	2324

2.3.3. VSAT services (satellite data networks) and SNG (portable satellite reporting links).

The area of the service area shall be considered to be a minimum area for calculation of 10,000 square kilometres. In the case of SNG links, an area of 20,000 square kilometres will be considered. In all previous cases, the surface will be taken both in transmission and in reception, regardless of the number of transmitting and receiving stations.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
f < 3,000 MHz	1.50	1.25	1.50	1.20	1,7207 10 -4	2331
3-17 GHz	1.25	1.25	1.50	1.20	1,7207 10 -4	2332
> 17 GHz	1.0	1.25	1.0	1.20	4.21 10 -5	2334

3. BROADCASTING SERVICE.

The following considerations apply to the broadcasting service, both in its broadcast and television broadcasting.

The area S to be considered shall be that corresponding to the service area. Therefore, in the broadcasting services which have as their object the national coverage, the area of the service area will be the area of the national territory and the rate will not be assessed individually for each of the stations necessary to achieve such coverage. Similarly, in the broadcasting services (sound and television) which have as their object the autonomous coverage, the area of the service area will be the area of the corresponding autonomous territory and the fee will not be assessed. individually for each of the stations required to achieve such coverage.

In the case of broadcasting services which have as their object the national coverage or any of the autonomic hedges, the bandwidth B to be applied shall be that corresponding to the type of service concerned and the same as that which would apply to a service. service station considered individually.

In the service modalities for which the geographical area is qualified, it is considered that this is a zone of high interest and profitability when the service area includes some provincial or regional capital or other localities with more than 50,000 inhabitants.

In the service of broadcasting, the coefficient C ₅ is weighted with a factor k, function of the population density, obtained on the basis of the population census in force, in the service area, according to the following table:

Population density	Factor k
Up to 100 inhabitants/km 2	0.015
More than 100 hb/km 2 and up to 250 hb/km 2	0.050
More than 250 hb/km 2 and up to 500 hb/km 2	0.085
More than 500 hb/km 2 and up to 1,000 hb/km 2	0,120
More than 1000 hb/km 2 and up to 2,000 hb/km 2	0.155
More than 2,000 hb/km 2 and up to 4,000 hb/km 2	0,190
More than 4,000 hb/km 2 and up to 6,000 hb/km 2	0.225
Greater than 6,000 hb/km 2 and up to 8,000 hb/km 2	0,450
More than 8,000 hb/km 2 and up to 10,000 hb/km 2	0.675
More than 10,000 hb/km 2 and up to 12,000 hb/km 2	0,900
More than 12,000 hb/km 2	1,125

The frequency bands for the provision of broadcasting services shall in any event be those specified in the CNAF; however, the Secretary of State for Telecommunications and the Information Society may authorise uses of temporary or experimental different from those mentioned in that table which do not cause disturbances to legally authorised radio stations. Such uses, either temporary or experimental, shall also be taxed at a rate per reserve of radio public domain, the amount of which shall be assessed according to the general criteria of the service to which it can be assimilated or, where appropriate, the criteria corresponding to the reserved frequency band.

For the satellite broadcasting service, only the upstream links from the national territory, which are classified as connection links within paragraph 2.3.2 of the satellite fixed service, shall be considered.

The satellite broadcasting contribution links are also classified as such within the scope of paragraph 2.3.1 of the fixed satellite service.

3.1. Sound broadcasting.

3.1.1. Long-wave and medium-wave sound broadcasting:

The surface S will be the one for the service area.

The bandwidth B to be considered shall be 9 kHz in the modulation systems with double lateral band and of 4,5 kHz in the single lateral band modulation systems.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
148.5 to 283.5 kHz	1	1	1	1.25	650,912 k	3111
56,5 to 1,606,5 kHz	1	1	1.5	1.25	650,912 k	3112

3.1.2. Short-wave soundtrack.

The area S corresponding to the area of the national territory and the population density corresponding to the national population density shall be considered.

The bandwidth B to be considered shall be 9 kHz in the modulation systems with double lateral band and of 4,5 kHz in the single lateral band modulation systems.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
3 to 30 MHz according to CNAF	1	1	1	1.25	325.453 k	3121

3.1.3. Sound broadcasting with frequency modulation in areas of high interest and profitability.

The area S shall be that corresponding to the service area.

The bandwidth B to be considered shall be 180 kHz in the monophonic systems, of 256 kHz in the stereophonic systems and 300 kHz in the systems with supplementary subcarriers.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
87,5 to 108 MHz	1.25	1	1.5	1.25	13.066 k	3131

3.1.4. Sound broadcasting with frequency modulation in other areas.

The area S shall be that corresponding to the service area.

The bandwidth B to be considered shall be 180 kHz in the monophonic systems, of 256 kHz in the stereophonic systems and of 300 kHz in the systems with supplementary subcarriers.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
87,5 to 108 MHz	1	1	1.5	1.25	13.066 k	3141

3.1.5. Terrestrial digital sound broadcasting in areas of high interest and profitability.

The area S shall be that corresponding to the service area.

The bandwidth B to be considered will be 1,536 kHz in the systems with UNE ETS 300 401.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
195 to 223 MHz	1.25	1	1.5	1	0.3756 k	3151
1,452 to 1.492 MHz	1.25	1	1	1	0.3756 k	3152

3.1.6. Terrestrial digital sound broadcasting in other areas.

The area S shall be that corresponding to the service area.

The bandwidth B to be considered will be 1,536 kHz in the systems with UNE ETS 300 401.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
195 to 223 MHz	1	1	1.5	1	0.3756 k	3161
1,452 to 1.492 MHz	1	1	1	1	0.3756 k	3162

3.2. Television.

The area S shall in all cases be that corresponding to the service area.

3.2.1. Terrestrial digital television in areas of high interest and profitability.

This paragraph applies to the national and regional spectrum reserves.

The bandwidth B to be considered will be 8,000 kHz in the systems with the standard UNE ETS 300 744.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
470 to 862 MHz	1.25	1	1.3	1	0.7023 k	3231

3.2.2. Terrestrial digital television in other areas.

This paragraph applies to the national and regional spectrum reserves.

The bandwidth B to be considered will be 8,000 kHz in the systems with the standard UNE ETS 300 744.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
470 to 862 MHz	1	1	1.3	1	0.7023 k	3241

3.2.3. Terrestrial digital terrestrial television in areas of high interest and profitability.

This section applies to local-level spectrum reserves.

The bandwidth B to be considered will be 8,000 kHz in the systems with the standard UNE ETS 300 744.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
470 to 862 MHz	1.25	1	1.3	1	0.3512 k	3251

3.2.4. Terrestrial digital terrestrial television in other areas.

This section applies to local-level spectrum reserves.

The bandwidth B to be considered will be 8,000 kHz in the systems with the standard UNE ETS 300 744.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
470 to 862 MHz	1	1	1.3	1	0.3512 k	3261

3.3. Services ancillary to broadcasting.

3.3.1. Mobile telephony links for reporting and broadcasting of radio events.

The area S to be considered is the one on the corresponding radio public domain reservation, establishing a minimum area of 100 square kilometres.

The bandwidth B is the one for the channel used (300 kHz, 400 kHz, etc.).

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
In the bands provided for in the CNAF	1	1	1	2	0.8017	3311

3.3.2. Transport links of radio broadcasting programmes between studios and broadcasters.

The area S to be considered is the one that results from multiplying the sum of the lengths of all the vanes by a width of one kilometer, establishing a minimum area of 10 square kilometers.

The bandwidth B is the one for the channel used (300 kHz, 400 kHz, etc.).

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
CNAF UN 111	1.25	1	1.25	2	5.72	3321
CNAF UN 47	1.15	1	1.10	1.90	5.72	3322
CNAF UN 88	1.05	1	0.75	1.60	5.72	3323
CNAF UNs 105 and 106	1.5	1	1.3	2	5.72	3324

3.3.3. Mobile TV links (ENG).

A surface area of 10 square kilometers per frequency reserve is established for calculation purposes, regardless of the number of equipment operating at the same frequency and use at any point in the national territory.

The bandwidth B to be considered shall be that corresponding to the channel used.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
In the bands provided for in the CNAF	1.25	1	1.25	2	0.7177	3331

4. OTHER SERVICES.

4.1. Radio navigation service.

The surface S to be considered shall be that of the circle which has the authorized service radius.

The bandwidth B shall be obtained directly from the denomination of the issue.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
In the bands provided for in the CNAF	1	1	1	1	0.0100	4111

4.2. Radio determination service.

The surface S to be considered shall be that of the circle which has the authorized service radius.

The bandwidth B shall be obtained directly from the denomination of the issue.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
In the bands provided for in the CNAF	1	1	1	1	0.0602	4211

4.3. Radiolocation service.

The surface S to be considered in this service will be that of the circle that has as radio the authorized service.

The bandwidth B shall be obtained directly from the denomination of the issue.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
In the bands provided for in the CNAF	1	1	1	1	0.03090	4311

4.4. Satellite services, such as space operations, satellite earth exploration and others.

The area S to be considered shall be that corresponding to the service area, with a minimum area, for calculation purposes, of 31,416 square kilometres, both in transmission and in reception.

The bandwidth B to be considered, both in transmission and in reception, shall be that required by the system requested in each case.

Frequencies	Coefficients					Mode Code
	C1	C2	C3	C4	C5
Space operations (Telemando, telemedide and monitoring)	1	1	1	1	1,977 10 -4	4412
Exploration of the Earth by Satellite	1	1	1	1	0.7973 10 -4	4413
Other space services.	1	1	1	1	3.904 10 -3	4411

5. SERVICES NOT REFERRED TO IN PREVIOUS PARAGRAPHS.

For services and systems which may be submitted and not referred to in the preceding paragraphs or to which the above rules cannot reasonably be applied, the fee shall be fixed in each case according to the following criteria:

• Comparison with some of the services mentioned above with similar technical characteristics.

• Quantity of radio domain technically necessary.

• Area covered by the reservation made.

• The amount of the fee payable by systems which, under different technologies, are similar in terms of the services they provide.

Two. The regulatory provisions governing the fee for the reserve of public radio shall remain in force in all cases which do not object to the provisions of this Article.

Three. The amount of the general charge of operators as set out in paragraph 1 of Annex I of the General Telecommunications Law shall be the result of applying the rate of 1 per thousand to the gross operating income of those.

Article 75. Rate of the Accounting and Audit Institute of Accounts for the issuance of audit accounts.

With effect from January 1, 2013, and indefinite validity, Article 44 (4) of the Recast Text of the Audit of Accounts Law, approved by Royal Legislative Decree 1/2011 of 1 July 2011, is amended. wording:

" 4. The tax share of this fee will consist of a fixed amount of EUR 99,85 for each audit report issued and EUR 199,70 for each audit report on an Entity of Public Interest in the event that the amount of the fees invoiced by the audit report is less than or equal to EUR 30,000.

This fixed amount shall be EUR 199,70 for each audit report issued and EUR 399,40 for each audit report on an Entity of Public Interest, in the event that the amount of the fees invoiced by the audit report is more than EUR 30,000.

For these purposes, the Public Interest Entity is defined in Article 2.5 of the Recast Text of the Audit of Accounts Law approved by Royal Legislative Decree 1/2011 of July 1. "

Article 76. Approach rate.

By way of derogation from Article 73, the amounts of the approximation rate in the amount payable during the year 2012 are maintained for 2013 in accordance with the provisions of Article 76 of Law 2/2012 of 29 June 2012 on Budgets General of the State for the year 2012.

Article 77. Correction coefficients for the application to the rates of the vessel, the passage and the goods in the ports of general interest.

The correction coefficients provided for in Article 166 of the Recast Text of the Law of Ports of the State and of the Merchant Navy, approved by Royal Legislative Decree 2/2011 of 5 September, to be applied by the Port Authorities to the of the ship, the goods and the passage, shall be as shown in the following table:

PORT AUTHORITY	Rate Vessel	Rate Goods	Rate Passage
A Coruña	1.30	1.30	1.05
Alicante	1.20	1.25	1.20
Almería	1.20	1.20	1.20
Avilés	1.13	1.10	1,00
Bay of Algeciras	1,00	1,00	0.98
Bay of Cadiz	1.18	1.18	1.10
Balearic Islands	1,00	0.95	1,00
Barcelona	1,00	1,00	1,00
Bilbao	1,00	1,00	1,00
Cartagena	0.95	0.98	0.80
Castellón	1,00	1.10	1,00
Ceuta	1.30	1.30	1.30
Ferrol-San Cibrao	1.10	0.95	0.92
Gijon	1.25	1.20	1.10
Huelva	1,00	0.98	0.87
Las Palmas	1.20	1.30	1.30
Malaga	1.20	1.30	1.30
Marin and Ria de Pontevedra	1.10	1.15	1,00
Melilla	1.30	1.30	1.30
Motril	1.30	1.30	1.10
Passages	1.15	1.10	1,00
Sta. Cruz Tenerife	1.20	1.30	1.30
Santander	1,00	1,00	1,00
Sevilla	1.18	1.18	1.10
Tarragona	0.95	1,00	0,70
Valencia	1.17	1.15	1,00
Vigo	1.10	1.20	1,00
Villagarcia	1.25	1.10	1,00

Article 78. Bonuses applicable in ports of general interest to the occupancy rates, the vessel, the passage and the goods.

The bonuses provided for in Articles 182 and 245 of the Recast Text of the Law of Ports of the State and of the Merchant Navy, approved by Royal Legislative Decree 2/2011 of 5 September, to be applied by the Port Authorities to the occupation, the ship, the goods and the passage and, where appropriate, their conditions of application, shall be those indicated in Annex IX of this Law.

Article 79. Basic amounts of the charges applicable to the port system of general interest.

According to the provisions of the additional twenty-second provision of the Recast Text of the Law of State Ports and the Merchant Navy, approved by Royal Legislative Decree 2/2011 of 5 September, the basic amounts of the ship, the passage, the goods, the sports and recreational craft, the fee for the use of the transit zone and the fixed rate for the service of reception of waste generated by vessels, established in that standard, maintain without any update, without prejudice to the system of own updating established in the This is the rule for the occupancy rate and the activity rate.

Article 80. Fees for reports and other actions provided for in Decree 140/1960 of 4 February

With effect from 1 January 2013 and indefinite validity, the amount of the following concepts as set out in Article 4 of Decree 140/1960 of 4 February, for which the fee for reports and other actions is validated, is amended. drawn up in the following terms:

Concept	Euro
1. Certification at party instance	17.61
B. Optional reports without field data	64.00
C1. Optional reports with field data collection. First day	191.45
C2. Optional reports with field data collection. Every next day	127.39
F. For registration of concessions and administrative authorizations	86.52

Article 81. Update of the public property rights of Aena Aeropuertos, S.A.

With effect from 1 January 2013 and indefinite validity, the amount of public property benefits set out in Title VI, Chapters I and II of Law 21/2003 of 7 July, of Air Safety are increased by the percentage which results from applying to the year-on-year change in the Consumer Price Index (CPI) for the month of October 2012, published by the National Statistics Institute, a five-point increase.

The increase referred to in the preceding paragraph shall not apply to the minimum amount per operation for landing and aerodrome transit services, which shall be as laid down in Article 75.4 of Law 21/2003, of 7 July, in the wording given by the final provision of this Law.

TITLE VII

Of the Territorial Authorities

CHAPTER I

Local Authorities

Section 1. Final Settlement of the Participation in Taxation of the State for 2011

Article 82. Legal regime and debtor balances.

One. Once the variation in the tax revenue of the State of 2011 in respect of 2004, and the other necessary data, is known, the calculation of the definitive liquidation of the participation in taxes of the State, corresponding to the financial year 2011, in the terms of Articles 111 to 124 and 135 to 146 of the Recast Text of the Local Government Regulatory Law, approved by Royal Legislative Decree of 5 March, taking also into account the rules contained in the Articles 100 to 103, 105 and 106, 108 to 111, 113 and 115 to 118 of Law 39/2010, of 22 December, of Budgets General of the State for the year 2011.

Two. The debtor balances which may be derived from the liquidation referred to in the preceding paragraph, in the financing component which does not correspond to the transfer of income from tax on State taxes, shall be reimbursed by the Local authorities concerned by way of compensation from the supplies to account which, by way of participation in the taxes of the State defined in Section 3. and Subsection 1 of Section 5 of this Chapter, are received by after the aforementioned liquidation, for a maximum period of three years, by means of quarterly retentions equivalent to 25% of a monthly delivery, unless, in accordance with this criterion, the time limit is exceeded, in which case the frequency and the amount of the withholding tax shall be adjusted in order to avoid such a situation.

Three. The debtor balances which may be derived from the liquidation referred to in paragraph 1 above, in the financing component corresponding to the transfer of income from tax revenues in the form of State taxes, shall be reimbursed by the Local entities affected by compensation from potential creditor balances resulting from the liquidation of the component corresponding to the concept of participation in State taxes as defined in Section 3. and in the Subsection 1 of Section 5 of this Chapter. The remaining debtor balances after applying the above compensation will be reimbursed by the Local Entities by way of compensation in the deliveries to account that, for each state tax included in that transfer, they receive, without the percentages and time limits set out in the previous paragraph.

Four. If the amount of the final settlements referred to in paragraph Two of this article is in favor of the State, it shall be reflected as the right in Chapter IV of the State Revenue Budget.

Five. The amount of the final settlement of the compensation resulting from the reform of the Economic Activities Tax in favour of the Autonomous Communities of Cantabria, Madrid and Rioja may be the subject of integration into the amounts corresponding to them in application of the system of financing of the Autonomous Communities of common regime and of the Cities with Statute of Autonomy, by agreement of the respective Joint Commission, after report of the Subcommittee of Regime Economic, Financial and Fiscal of the National Commission of Local Administration, through the amendments and adjustments to the respective budgetary appropriations.

Six. Where the deductions referred to in this Article are in accordance with the provisions of Article 108, they shall be of a preferential nature to those referred to in Article 108 and shall not count for the calculation of the percentages laid down in Article 108 (2).

Section 2. Cession in favor of the municipalities of the collection of state taxes in 2013

Article 83. Transfer of income from the income tax on the income of the physical persons: Determination of the deliveries to account and the definitive liquidation.

One. The municipalities included in the subjective area of Article 111 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will participate in the collection of liquid that is obtained in 2013. by twelve monthly instalments on account of the final settlement. The total amount of such deliveries shall be made by the following operation:

ECIRRF _m = 0,021336 × CL _2010m × IA _2013/2010 × 0,95

Being:

ECIRRF _m : Annual amount of deliveries to account by cession of income tax collected from the Income Tax of the Physical Persons of the municipality m.

CL _2010m : State liquid quota of the Income Tax of the Physical Persons in the municipality m in the year 2010, last known.

IA _2013/2010 : Index of the update of the state liquid quota between 2010, last known year, and 2013. This index is the result of dividing the amount of the budget forecast, for 2013, by withholding, payments on account and instalments, between the amount of the rights cleared by these concepts, corresponding to the year 2010, last of the the liquid quotas of the municipalities are known.

The amount to be obtained in the account of deliveries to account, according to the formula above, will be made cash to each municipality, being processed as income returns in the concept of the Income Tax of the Physical Persons.

Two. The final settlement shall be determined by the difference between the supply to account received and the final value of the sale of the liquid quota for each municipality, as determined in accordance with Article 115 of the recast The Local Government Law Regulatory Law, approved by Royal Decree-Law No 2/2004 of 5 March, will apply to these effects the percentage of cession referred to in the previous paragraph, in accordance with the provisions of the sixth final provision of the Law 2/2012, of June 29, of General State Budgets for the year 2012.

Article 84. Disposal of the liquid collection of the Value Added Tax: Determination of the deliveries to account and the definitive liquidation.

One. The municipalities referred to in the preceding article shall participate in the collection of the liquid collected by the value added tax by determining twelve monthly instalments on account of the final settlement.

The determination for each municipality of the total amount of these deliveries shall be made by the following operation:

ECIVA _m = PCIPA* × RPIVA × ICP _i × (P) _m /P _i ) × 0,95

Being:

PCIVA *: Percentage of cession of revenues collected from the Value Added Tax in favor of the municipalities, which, for these deliveries to account, will be 2,3266 percent.

ECIVA _m : Annual amount of the deliveries to the municipality m, in concept of cession of the tax collection on the Added Value planned for the year 2013.

RPIVA: Amount of the budgetary forecast of the liquid collection that corresponds to the State of the Tax on Value Added for the year 2013.

ICP _i : Provisional consumption index of the Autonomous Community i for the year 2013. For these purposes, account shall be taken of the last available data, which corresponds to the data used for the calculation of the final settlement for 2010.

P _m and P _i : Populations of the municipality m and of the Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2013 and officially approved by the Government.

The amount to be obtained in the form of deliveries to account, according to the formula above, will be made effective for each municipality, being processed as income returns in the concept of the Value Added Tax.

Two. The final settlement shall be determined by the difference between the supply to account received and the definitive value of the sale of the VAT collection resulting from the application of the provisions of Article 116 of the recast The Local Government Law Regulatory Law, approved by Royal Decree-Law No 2/2004 of 5 March, will apply to these effects the percentage of cession referred to in the previous paragraph, in accordance with the provisions of the sixth final provision of the Law 2/2012, of June 29, of General State Budgets for the year 2012.

Article 85. Disposal of the liquid collection by Excise duty on alcohol and alcoholic beverages: Determination of the deliveries to account and the definitive liquidation.

One. The municipalities referred to in Article 83 shall be involved in the collection of the proceeds from the tax on beer, the wine and fermented beverages, the Intermediate Products and the Alcohol and Derived Beverages, by the determination of twelve monthly instalments on account of the final settlement.

The determination for each municipality of the total amount of these deliveries shall be made by the following operation:

ECIIEE (h) _m = PCIEE* × RPIIEE (h) × ICP _i (h) × (P _m /P _i ) × 0,95

Being:

PCIIEE *: Percentage of cession of revenues collected from the Excise on Alcohol and Derived Beverages, which, for these deliveries to account, will be 2.9220 percent.

ECIIEE (h) _m : Annual amount of the deliveries to the municipality m, in concept of cession of the collection of the Special Tax h of those mentioned in the first paragraph of this section previewed in the year 2013.

RPIIEE (h): Amount of the budgetary forecast of the liquid collection that corresponds to the State of the Special Tax h of those mentioned in the first paragraph of this paragraph for the year 2013.

ICP _i (h): Provisional consumption index of the Autonomous Community (I) to which the municipality belongs, drawn up, for the year 2013, for the purposes of the allocation of the Special Tax (h) of those mentioned in the first subparagraph of this paragraph. For these purposes, account shall be taken of the latest available data, corresponding to those used for the calculation of the final settlement for the year 2010.

P _m and P _i : Populations of the municipality m and of the Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2013 and officially approved by the Government.

The amount to be obtained by way of account deliveries, according to the formula above, will be made cash to each municipality, being processed as income returns in the concept relative to each of the Special Taxes mentioned in the first paragraph of this paragraph.

Two. The final settlement shall be determined by the difference between the payments to account received and the final value of the sale of the liquid collection by the Special Taxes referred to in the first subparagraph of the preceding paragraph. the application of the provisions of paragraphs 1 and 2 of Article 117 of the Recast Text of the Local Government Regulatory Law adopted by Royal Legislative Decree of 5 March, and shall apply, for these purposes, the percentage of cession referred to in the preceding paragraph, in accordance with the provisions of the sixth final provision of the Law 2/2012, of June 29, of the General Budget of the State for the year 2012.

Article 86. Disposal of the liquid collection by Excise Excise on Hydrocarbons and on the Labors of Tobacco: Determination of the deliveries to account and the definitive liquidation.

One. The municipalities referred to in Article 83 shall be involved in the collection of the proceeds from the tax on mineral oils and on the Labours of Tobacco, by means of the determination of twelve monthly instalments on account of the final settlement.

The calculation for each municipality of the total amount of these deliveries shall be carried out by means of the following operation:

ECIIEE (k) _m = PCIIEE* × RPIIEE (k) × IP _m (k) × 0,95

Being:

PCIIEE *: Percentage of cession of revenues collected from the Special Taxes on Hydrocarbons and on the Labors of Tobacco, which, for these deliveries to account, will be 2.9220 percent.

ECIIEE (k) _m : Annual amount of the deliveries to the municipality m, in concept of cession of the collection of the Special Tax k of those mentioned in the first paragraph of this section previewed in the year 2013.

RPIIEE (k): Amount of the budgetary forecast of the liquid collection corresponding to the State of the Special Tax k of those mentioned in the first paragraph of this paragraph for the year 2013.

IP _m (k): Provisional index, for the year 2013, referred to the municipality m, of deliveries of gasoline, gas oils and fuel oils, and the sales to vending tobacco, weighted both by the corresponding tax rates. For these purposes, the provisional index corresponding to the last available year shall be considered.

The amount to be obtained by way of account deliveries, according to the formula above, will be made cash to each municipality, being processed as income returns in the concept relative to each of the Special Taxes mentioned in the first paragraph of this paragraph.

Two. The final settlement shall be determined by the difference between the payments to account received and the final value of the sale of the liquid collection by the Special Taxes referred to in the first subparagraph of the preceding paragraph. the application of the provisions of Article 117 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, and the percentage of cession collected in the (a) the provisions of Article 3 (1) of Regulation (EU) No 1306/2013 of the European Union and of the Council of the European Union General Budget of the State for the year 2012.

Section 3-Participation of municipalities in State taxes

Subsection 1-Participation of the municipalities in the Supplementary Financing Fund

Article 87. Determination of the deliveries to account.

One. The total amount of the deliveries to account for the participation of each municipality included in the subjective scope of Article 111 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, in the Supplementary Financing Fund for 2013, will be recognized by the specific credit provided in Section 36, Service 21, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue.

Two. This amount shall be 95% of the Supplementary Fund for Financing of the base year 2004 multiplied by the corresponding rate of evolution according to Article 121 of the recast of the Law of the Local Government of Local Government by Royal Legislative Decree 2/2004 of 5 March, and taking into account the additional septuagesth provision of this standard.

Three. The amount calculated in accordance with the preceding paragraph for each municipality shall be added to the 95% of the compensation for the loss of income resulting from the reform of the following Economic Activities Tax:

a. Definitive, of the additional provision of Law 51/2002, of December 27, of Reform of the Law of the Law of the Local Government, updated in the same terms as the tax revenues of the State in 2013 with respect to 2004.

b. Additional, regulated in the second provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2013 with respect to 2006.

Four. The deliveries to account of the participation in the Supplementary Financing Fund for the financial year 2013 shall be paid by monthly payments equivalent to one twelfth of the total amount resulting from the application of the rules set out in the previous paragraphs.

Article 88. Final settlement.

One. The practice of the final liquidation of the Supplementary Financing Fund for the year 2013 in favor of the municipalities will be carried out by the credit that will be provided in Section 36, Service 21, General Secretariat of Autonomous and Local Coordination. Local Entities, Programme 942M, Transfers to Local Entities for Participation in State Revenue, Concept 468, relating to the final settlement of previous years and compensation arising from the new financing system, with According to the rules contained in Articles 119 and 121 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March.

Two. The amount calculated for each municipality in the terms of the preceding paragraph shall be added to the compensation for the loss of income arising from the reform of the following Economic Activities Tax:

a. Definitive, of the additional provision of Law 51/2002, of December 27, of Reform of the Law of the Law of the Local Government, updated in the same terms as the tax revenues of the State in 2013 with respect to 2004.

b. Additional, regulated in the second provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2013 with respect to 2006.

Three. The final settlement shall be determined by the difference between the amounts of the deliveries to account calculated in accordance with the provisions of the previous Article and the final participation calculated in the terms of the preceding paragraphs.

Subsection 2-Participation of the rest of the municipalities

Article 89. Participation of the municipalities in the State taxes for the financial year 2013.

One. The total amount intended to pay the deliveries to the municipalities included in the subjective scope of Article 122 of the Recast Text of the Local Government Law Regulatory Law approved by Royal Legislative Decree of March 5, shall be the equivalent of 95% of its total participation in the State taxes for the 2004 base year, multiplied by the corresponding rate of evolution according to Article 123 of the Recast Text of the Law of the Haciendas Premises approved by Royal Legislative Decree 2/2004, of 5 March, and taking into account the provision additional septuagesth of this standard. It shall be recognised by the specific credit entered in Section 36, Service 21, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue.

Two. The practice of the final liquidation corresponding to the year 2013 in favour of the municipalities mentioned above shall be carried out in accordance with the rules contained in Articles 123 and 124 of the recast of the Law on Local Government adopted by Royal Decree-Law No 2/2004 of 5 March and under the credit provided for in Concept 468, relating to the final liquidation of previous years and compensation for the new system of financing, including Section, Service and Programme referred to in the previous section.

Three. The total amount resulting from the application of the rules contained in the preceding paragraphs shall be distributed according to the following criteria:

a. As a general rule, each city council shall receive an amount equal to that resulting from the final liquidation of the participation in the taxes of the State of the year 2003, calculated in accordance with the provisions of paragraphs 2, 3, 4 and 5 Article 65 of Law 52/2002 of 30 December 2002 on the General Budget of the State for the year 2003.

b. The remainder shall be distributed in proportion to the positive differences between the quantity which each town hall would obtain from a distribution on the basis of the variables and percentages mentioned below and the quantities provided for in the paragraph previous. For these purposes, the variables and percentages to be applied shall be the following:

1. 75% according to the number of inhabitants of each municipality, according to the Municipal Population Register in force at 31 December 2013 and officially approved by the Government, weighted by the following coefficients, according to Population strata:

Stratum	Number of inhabitants	Coefficients
1	Of more than 50,000	1.40
2	From 20,001 to 50,000	1.30
3	From 5,001 to 20,000	1.17
4	Up to 5,000.	1,00

2. 12,5% according to the average fiscal effort of each municipality in the 2011 financial year weighted by the number of inhabitants of each municipality, according to the Municipal Register in force at 31 December 2013 and officially approved by the Government.

For these purposes, it is considered a municipal tax effort in 2011 that results from the application of the following formula:

Efm = [a (RcO/RPO)] × Pi

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

A. The factor a represents the relative average weight of each tribute in relation to the total liquid collection obtained in the economic year 2011, during the voluntary period, by the Tax on Real Estate, by the Tax on Economic activities, excluding the amounts received as a result of the distribution of the national and provincial quotas of the Economic Activities Tax and the provincial surcharge attributable to the respective Diputations Provincial, and by the Tax on Mechanical Traction Vehicles, for all municipalities integrated into this form of financing.

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

" i. In the tax on urban or rustic property, multiplying the factor by the actual tax rate fixed by the Corporation's plenary for the reference period, divided by 0.4 or 0.3, respectively, representing the types Minimum requirements for each case and dividing it in turn by the maximum rate potentially payable in each municipality. For these purposes, the rates of real and maximum tax shall be applied, as provided for in Article 72 (1) and (3) of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March.

The result thus obtained in the Urban Property Tax will be weighted by the ratio between the average per capita taxable base of each City Council and the average taxable per capita of the stratum in which it is framed, including, in its case, which corresponds to the real estate of special characteristics. For these purposes, account must be taken of the provisions of the additional provision of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, and which, in addition, the population will be identified with those used for the 75 percent distribution assigned to the population variable.

ii. In the Tax on Economic Activities, multiplying the factor to by the amount of the Municipal Register of the tax included the incidence of the application of the coefficient of situation referred to in Article 87 of the Recast Text of the Law Regulatory of the Local Haciendas approved by the Royal Legislative Decree 2/2004, of 5 March, in force in the tax period of 2011, and dividing it by the sum of the minimum quotas fixed in the rates of the tax, in relation to each The invention is intended to be attached to the same, and weighted by the coefficients set out in Article 86 of the same standard.

iii. In the Tax on Mechanical Traction Vehicles, multiplying the factor to by 1.

iv. The sum of the sum (RcO/RPO) shall be multiplied by the factor Pi, this being its population of the right of the municipal Register in force at 31 December 2013 and officially approved by the Government. "

C. The average fiscal effort coefficient per inhabitant, for each municipality, may in no case exceed five times the lowest calculated value of the average fiscal effort coefficient per inhabitant of the municipalities included in the population of more than 50,000 inhabitants.

3. 12,5% depending on the inverse of the tax capacity. Tax capacity shall be understood as the result of the relationship between the average tax bases of the Urban Property Tax per inhabitant of each City Council and that of the stratum in which it is framed, weighted by the relationship between the right population of each municipality and the total population of those included in this form of participation, deducted from the Municipal Register in force at 31 December 2013 and officially approved by the Government. For these purposes, the population sections will be identified with those used for the 75 percent distribution assigned to the population variable.

For the calculation of this variable, account shall be taken of the data relating to the taxable bases of the Inmovable Property Tax of an urban nature and of special characteristics, of the local entities, corresponding to the financial year 2011.

Four. In the amount resulting from the application of the rules in the preceding paragraph, compensation shall be added to the amount of revenue deriving from the reform of the following Economic Activities Tax:

a. Definitive, of the additional provision of Law 51/2002, of December 27, of Reform of the Law of the Law of the Local Government, updated in the same terms as the tax revenues of the State in 2013 with respect to 2004.

b. Additional, regulated in the second provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2013 with respect to 2006.

Five. The participation of the tourist municipalities shall be determined in accordance with Article 125 (4) of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree 2/2004 of 5 March, and the provisions of Paragraphs Three and Four above. The amount of the cession thus calculated may not, under any circumstances, imply a minority of the participation resulting from the application of paragraphs Three and Four of this Article. Tourist municipalities shall be regarded as having fulfilled the conditions laid down in Article 125 (1), as referred to on 1 January 2013.

Six. For the tourist municipalities resulting from the review carried out on 1 January 2012, the disposal of the tax collection on Hydrocarbons and on the Tobacco Labours calculated for the base year 2004, referred to in the article 125.4 of the Recast Text of the Local Government Law Regulatory Law approved by Royal Legislative Decree of March 5, will be the result of dividing the cession of the liquid collection of the Taxes on Hydrocarbons and on the Labors of the Tobacco corresponding to each municipality in the year 2012 due to the evolution of the income State tax in the latter in respect of 2004.

Article 90. Deliveries to account.

One. The deliveries to account of the participation in the State taxes for the financial year 2013 referred to in the previous Article shall be paid to the municipalities by means of monthly payments equivalent to the twelfth part of the respective credit.

Two. The individual participation of each municipality shall be determined in accordance with the criteria laid down for the distribution of the final settlement, with the following variations:

a. The population of the Municipal Register shall be used officially and officially approved by the Government on 1 January 2013. The variable tax and reverse tax capacity variables shall relate to the data of the final final settlement. In any event, a minimum amount shall be considered as a minimum allowance for the participation in State taxes for each municipality an amount equal to 95% of the total total participation corresponding to the year 2003, calculated on the basis of Article 65 of Law 52/2002 of 30 December 2002 on the general budget of the State for the year 2003 is set out in paragraphs 2, 3, 4 and 5.

b. The amount calculated in accordance with the preceding paragraph for each municipality shall be added to the 95% of the compensation for the loss of income resulting from the reform of the following Economic Activities Tax:

1. Definitive, of the additional provision of Law 51/2002, of December 27, of the Reform of the Law of the Local Government, updated in the same terms as the tax revenues of the State in 2013 with respect to 2004.

2. Additional, regulated in the second provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2013 with respect to 2006.

Three. The individual participation of each tourist municipality shall be determined in accordance with the preceding paragraph. The resulting amount will be reduced in the amount of the cession of the tax collection on Hydrocarbons and on the Tobacco Labours calculated in the base year 2004, increased in the same terms as the growth forecast of the State tax revenue in 2013 in respect of 2004, in addition to the previous result of the transfer which, for those taxes, corresponded to them, in respect of deliveries to account in 2013, applying the rules of Article 82 (1) of the Law, without, in any event, the amount to be transferred is less than that calculated in accordance with the provisions of the in the previous section.

Section 4. Cession in favor of the provinces, uniprovincial autonomous communities, town councils and island councils, of the state tax collection

Article 91. Transfer of income from the income tax on the income of the physical persons: Determination of the deliveries to account and the definitive liquidation.

One. The provinces and entities assimilated in the subjective area of Article 135 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, will participate in the collection of the is obtained in 2013, by means of the payment of twelve monthly instalments on account of the final settlement.

The overall calculation of the amount of such deliveries shall be made by the following operation:

ECIRRF _p = 0,012561 × CL _2010p × IA _2013/2010 × 0,95

Being:

ECIRRF _p : Annual amount of deliveries to account for the transfer of income tax collected from the Income Tax of the Physical Persons of the provincial entity or assimilated p.

CL _2010p : State-wide quota of the Income Tax of the Physical Persons in the field of the provincial entity or assimilated p in the year 2010, last known.

IA _2013/2010 : Index of the update of the state liquid quota between 2010, last known year, and 2013. This index is the result of dividing the amount of the budget forecast, for 2013, by withholding, payments on account and instalments, between the amount of the rights cleared by these concepts, corresponding to the year 2010, last of the the liquid quotas are known at the level of the provincial or equivalent entity.

The amount to be obtained by way of account deliveries, in accordance with the formula above, shall be made effective for each province or entity treated as a transfer by twelfth monthly instalments, and shall be treated as revenue returns in respect of the of the Income Tax of the Physical Persons.

Two. The final settlement shall be determined by the difference between the supply to account received and the definitive value of the sale of the liquid quota for each province or equivalent entity, as determined in accordance with Article 137 of the Text Recast of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, and will apply, for these purposes, the percentage of cession collected in the previous section, as established in the Final provision of the sixth of Law 2/2012 of 29 June of the General Budget of the State for the year 2012.

Article 92. Disposal of the liquid collection of the Value Added Tax: Determination of the deliveries to account and the definitive liquidation.

One. The provinces and similar entities referred to in the preceding article shall participate in the collection of the proceeds, by the value added tax, by the determination of twelve monthly instalments on account of the liquidation. final.

The determination, for each institution, of the total amount of such deliveries to be made shall be carried out by the following operation:

ECIVA _p = PCIPA* * × RPIVA × ICP _i × (P) _p /P _i ) × 0,95

Being:

PCIVA * *: Percentage of cession of revenues collected from the Value Added Tax in favor of the provinces and similar entities, which, for these deliveries to account, will be 1,3699 percent.

ECIVA _p : Annual amount of the deliveries to the province or equivalent entity p, in terms of cession of the tax collection on the value added provided for in 2013.

RPIVA: Amount of the budgetary forecast of the liquid collection corresponding to the State of the Tax on Value Added for the year 2013.

ICP _i : Provisional consumption index of the Autonomous Community i for the year 2013. For these purposes, account shall be taken of the latest available data, corresponding to those used for the calculation of the final settlement for the year 2010.

P _p and P _i : Populations of the province or similar entity p and of the Autonomous Community. For these purposes, the population of law shall be considered according to the standard of the municipal population in force on 1 January 2013 and officially approved by the Government.

The amount to be obtained by way of account deliveries, in accordance with the formula above, shall be made effective for each province or entity treated as revenue returns in the concept of Value Added Tax.

Two. The final settlement shall be determined by the difference between the payments to account received and the final value of the sale of the value added tax on the value added tax resulting from the application of the provisions of the Article 138 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, and will apply, for these purposes, the percentage of cession referred to in the previous paragraph, in accordance with the provisions of the Final provision in the sixth of Law 2/2012 of 29 June of General State Budgets for the year 2012.

Article 93. Disposal of the liquid collection by Excise duty on alcohol and alcoholic beverages: Determination of the deliveries to account and the definitive liquidation.

One. The entities included in the subjective scope of Article 135 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of March 5, will participate in the collection of the liquid that is obtained, by the Taxes on beer, on wine and fermented beverages, on products Intermediate and on Alcohol and Beverages Derivatives, by means of the determination of twelve monthly deliveries on account of the definitive liquidation.

The calculation, for each province or equivalent entity, of the total amount of such deliveries to be made shall be carried out by the following operation:

ECIIEE (h) _p = PCIEE* * × RPIIEE (h) × ICP _i (h) × (P _p /P _i ) × 0,95

Being:

PCIIEE * *: Percentage of cession of revenues collected from the Excise on Alcohol and Beverages Derivatives in favor of the provinces and assimilated entities, which, for these deliveries to account, will be 1,7206 percent.

ECIIEE (h) _p : Annual amount of the deliveries to the account of the province or similar entity, in concept of cession of the collection of the Special Tax h of those mentioned in the first paragraph of this section previewed in the year 2013.

RPIIEE (h): Amount of the budgetary forecast of the liquid collection corresponding to the State of the Special Tax h of those mentioned in the first paragraph of this paragraph for the year 2013.

ICP _i (h): Provisional consumption index of the Autonomous Community (I) to which the province or equivalent entity belongs, prepared for the year 2013, for the purpose of the allocation of the Special Tax (h) referred to in the first subparagraph of this paragraph. For these purposes, account shall be taken of the latest available data, corresponding to those used for the calculation of the final settlement for the year 2010.

P _p and P _i : Populations of the province or entity treated as p and of the respective Autonomous Community. For these purposes, the population of law shall be considered according to the Register of the municipal population in force on 1 January 2013 and officially approved by the Government.

The amount to be obtained by way of account deliveries, in accordance with the formula above, shall be made effective for each province or entity treated as revenue returns in respect of each of the Special Taxes. indicated in the first paragraph of this paragraph.

Two. The final settlement shall be determined by the difference between the payments to account received and the final value of the sale of the liquid collection by the Special Taxes referred to in the first subparagraph of the preceding paragraph. of the application of Article 139 of the recast text of the Local Government Law Regulatory Law of 5 March, and shall apply, for these purposes, the percentage of cession referred to in the previous paragraph, in accordance with the provisions of the sixth final provision of Law No 2/2012 of 29 June 2012 on Budgets General of the State for the year 2012.

Article 94. Disposal of the liquid collection by Excise Excise on Hydrocarbons and on the Labors of Tobacco: Determination of the deliveries to account and the definitive liquidation.

One. The provinces and entities assimilated in the subjective area of Article 135 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, will participate in the collection of the is obtained by means of taxes on hydrocarbons and on the Labors of Tobacco, by determining twelve monthly deliveries on account of the final settlement.

The calculation, for each province or equivalent entity, of the total amount of such deliveries to be made shall be carried out by the following operation:

ECIIEE (k) _p = PCIIEE* * × RPIIEE (k) × IP _p (k) × 0,95

Being:

PCIIEE * *: Percentage of cession of revenues collected from the Special Taxes on Hydrocarbons and on the Tobacco Labors in favor of the provinces and similar entities, which, for these deliveries to account, will be 1,7206 percent.

ECIIEE (k) _p : Annual amount of the deliveries to the account of the province or similar entity, in concept of cession of the collection of the Special Tax k of those mentioned in the first paragraph of this section previewed in the year 2013.

RPIIEE (k): Amount of the budgetary forecast of the liquid collection corresponding to the State of the Special Tax k of those mentioned in the first paragraph of this paragraph for the year 2013.

IP _p (k): Provisional index, for the year 2013, referring to the province or the equivalent of the supply of gasoline, gas oils and fuel oils, and the sales to tobacco vending machines, both of which are weighted by the corresponding tax rates. For this purpose, data relating to the last year available shall be taken into account.

The amount to be obtained by way of account deliveries, in accordance with the formula above, shall be made effective for each entity, being treated as revenue returns in the concept relating to each of the Special Taxes mentioned in the first paragraph of this paragraph.

Two. The final settlement shall be determined by the difference between the payments to account received and the definitive value of the sale of the tax collection by the Special Taxes referred to in the previous Article, resulting from the application Article 139 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, and will apply, for these purposes, the percentage of cession referred to in the previous paragraph, in accordance with the laid down in the sixth final provision of Law No 2/2012 of 29 June 2012 on the general budget of the Status for the year 2012.

Section 5-Participation of provinces, autonomous communities and councils and island councils in state taxes

Subsection 1-Participation in the Supplementary Financing Fund

Article 95. Determination of the deliveries to account.

One. The total amount of the deliveries to account for the participation of each province and equivalent entity included in the subjective scope of the current article 135 of the Recast Text of the Law Regulatory of the Local Haciendas approved by Royal Decree Legislative 2/2004, of 5 March, in the Supplementary Financing Fund for 2013, and taking into account the additional septuagesth provision of this standard. Transfers to the Island Diputations and Lobbyists Will Be Recognized. Deliveries to the Diputaciones y Cabildos Insulas, for their participation in the revenue of Chapters I and II of the State Budget, for resources not susceptible to cession to the Autonomous Communities, entered in Section 36, Service 21, General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for Participation in State Revenue.

Two. This amount will be 95% of the Supplementary Financing Fund for the year 2004, applying the corresponding rate of evolution according to Article 121 of the Recast Text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree 2/2004 of 5 March.

Three. The amount calculated in accordance with the preceding paragraph shall be added to the 95% of the compensation for the loss of income arising from the reform of the following Economic Activities Tax:

a. Definitive, of the additional provision of Law 51/2002, of December 27, of Reform of the Law of the Law of the Local Government, increased in the same terms as the tax revenues of the State in 2013 with respect to 2004.

b. Additional, regulated in the second provision of Law 22/2005, of 18 November, increased in the same terms as the tax revenues of the State in 2013 with respect to 2006.

Four. The deliveries to the Fund for the financial year 2013 shall be paid to the local authorities referred to in this Article, by means of monthly payments equivalent to the twelfth part of the amount the total resulting from the application of the rules set out in the preceding paragraphs.

Article 96. Final settlement.

One. The practice of the final liquidation of the Supplementary Financing Fund for the year 2013 in favour of the provinces and assimilated entities will be carried out by the credit that will be provided in Section 36, Service 21, General Secretariat of Autonomous and Local Coordination. Local Entities, Programme 942M, Transfers to Local Entities for Participation in State Revenue, Concept 468, relating to the final settlement of previous years and compensation arising from the new financing system, with According to the rules contained in Articles 141 and 143 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March.

Two. The above amount shall be increased, where appropriate, in the amount of compensation for the loss of income arising from the following tax reform:

a. Definitive, of the additional provision of Law 51/2002, of December 27, of Reform of the Law of the Law of the Local Government, updated in the same terms as the tax revenues of the State in 2013 with respect to 2004.

b. Additional, regulated in the second provision of Law 22/2005, of 18 November, updated on the same terms as the tax revenues of the State in 2013 with respect to 2006.

The amount of the final settlement of the previous compensation in favour of the Autonomous Communities of Cantabria, Madrid and La Rioja may be the subject of integration into the amounts corresponding to them under the system for the financing of the Autonomous Communities of common regime and of the Cities with Statute of Autonomy, by agreement of the respective Joint Commission, prior report of the Subcommittee of Economic, Financial and Fiscal Regime of the National Commission of Local administration, by means of modifications and adjustments to the respective ones budgetary appropriations.

Three. The final settlement shall be determined by the difference between the sum of the amounts of the deliveries to account calculated in accordance with the provisions of the preceding article and the final participation calculated in the terms of the paragraphs previous.

Subsection 2. Participation in the Fund for the Contribution to Health Care

Article 97. Determination of the deliveries to account.

One. For the maintenance of the non-psychiatric health centres of the Diputations, non-island Autonomous Community Autonomous Communities and Councils and Island Councils is allocated, under the Credit Transfers to the Diputations and Island Cabildos. Deliveries to the Diputaciones and Lobbyists Insular for their participation in the revenue of Chapters I and II of the State Budget for resources not susceptible to the assignment to the Autonomous Communities entered in Section 36, Service 21 General Secretariat for Autonomous and Local Coordination. Local Entities, Program 942M, Transfers to Local Entities for participation in State revenues, the amount of 677.1 million euros for account deliveries. The deliveries for the year 2013 for the participation in this fund shall be paid to the Provincial Diputations, non-island, non-island autonomous communities, Cabildos and Insular Councils by means of monthly payments equivalent to the twelfth part of the credit. The allocation for the maintenance of the health centres shall be carried out in proportion to the amounts received for this concept in the final settlement of the participation in State taxes of the year 2004, and shall be released simultaneously with the deliveries to account of the participation in the Supplementary Fund for regulated financing in the previous Subsection.

Two. Where the economic and financial management of the hospital centres, as provided for in Law 14/1986 of 25 April 1986, is transferred to the corresponding Autonomous Communities, the said entities shall be assigned to them. the transfer of the service, which may be the subject of integration in its participation in the State taxes by agreement of the respective Joint Commission, following the report of the Subcommittee on Economic Conditions, Financial and Public Prosecutor of the National Commission of Local Administration, through the modifications and adjustments to be made in the respective budgetary appropriations.

Article 98. Final settlement.

One. The practice of the final settlement of the allocation of the contribution fund for health care for 2013, for the provinces, non-island and non-island autonomous communities, shall be carried out on the basis of the Section 36, Service 21, General Secretariat for Autonomous and Local Coordination. Local Entities, Programme 942M, Transfers to Local Entities for Participation in State Revenue, Concept 468, relating to the final settlement of previous years and compensation arising from the new financing system, with According to the rules contained in Articles 143 and 144 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Decree-Law of March 5, on the basis of calculation, the amounts that, by this concept, are calculated resulted from the definitive liquidation of the participation in State taxes of the year 2004.

Two. When the economic and financial management of the hospital centres, as provided for in Law 14/1986 of 25 April, General of Health, is transferred to the corresponding Autonomous Communities, the same measure shall be carried out to those entities the participation of the transferring entity of the service in the aforementioned fund.

Section 6-Special Regiments

Article 99. Participation of the Historical Territories of the Basque Country and Navarre in state taxes.

One. The participation of the municipalities of the Basque Country and Navarre in the taxes of the State shall be determined in accordance with the rules contained in Subsection 2. of Section 3 of this Chapter, in the framework of the Economic Convention and Convention, respectively.

Two. The participation of the Foral Diputaciones del País Vasco and the Comunidad Foral de Navarra in the State taxes will be determined in accordance with the provisions of Article 146 of the Recast Text of the Law of the Local Government of the Basque Country. by Royal Legislative Decree of 5 March, in the framework of the Convention and the Economic Convention, respectively.

Article 100. Participation of local entities of the Canary Islands in state taxes.

One. The transfer of tax revenues in state taxes in favour of the municipalities of the Canary Islands included in the subjective scope of application of Article 111 of the recast text of the Local Government Law Regulatory Law adopted by Real Legislative Decree 2/2004, of March 5, as well as of the Island Cabildos, will be in accordance with the provisions of Article 158 of this last norm.

Two. The participation in the Supplementary Fund for Financing of the local authorities referred to in the previous paragraph shall be determined in accordance with the provisions of Section 3 of Subsection 1 of Section 3 and Subsection 1 of Section 5 of this Section. Chapter, having regard to the provisions of Article 158 of that rule.

Three. The participation of the other municipalities of the Canary Islands in state taxes shall be determined by the application of the rules contained in Subsection 2. of Section 3 of this Chapter and according to the same proportion as the Municipalities of common rules.

Article 101. Participation of the cities of Ceuta and Melilla in state taxes.

One. The cities of Ceuta and Melilla, as entities assimilated to the municipalities, will participate in the State taxes according to the general rules contained in this Chapter.

Two. The cities of Ceuta and Melilla, as entities assimilated to the provinces, will participate in the State taxes as set out in Article 146 of the Recast Text of the Local Law Regulatory Law approved by Real Legislative Decree 2/2004 of 5 March.

Section 7-Compensation, grants and aid

Article 102. Grants to local authorities for urban collective transport services.

One. In order to comply with the provisions of the fifth additional provision of the Recast Text of the Local Government Law of 5 March, approved by Royal Legislative Decree of March 5, under the appropriations of Section 32, Service 02, General Secretariat for Autonomous and Local Coordination, Programme 942N, Concept 462 is a credit of EUR 51.05 million for the purpose of subsidising the urban collective transport service provided by the local authorities which meet the requirements specified in the following paragraph.

Two. In the distribution of credit, local authorities with an internal urban public transport service, whatever the form of management, may participate in the distribution of the credit, which meet the following requirements:

a) Have more than 50,000 inhabitants of law, according to the Municipal Register in force on 1 January 2012 and officially approved by the Government.

(b) To have more than 20,000 inhabitants of law, according to the population figures of the Municipal Register in force on 1 January 2012 and officially approved by the Government, in which the number of urban units censured in the Urban real estate land is more than 36,000 on the date.

c) The municipalities which, even if they do not meet any of the above conditions, are provincial capitals.

(d) The municipalities which, in compliance with the above requirements, participate in an alternative financing system of the urban public transport service, in which the General Administration of the State provides funding. This derogation will, in any case, apply to the cooperation agreement implemented in the territorial area of the Canary Islands and the contracts concluded with the Regional Transport Consortium of Madrid and the Authority of the Metropolitan Transport of Barcelona.

Three. The budgetary allocation, after the payment obligations relating to firm judgments of the same concept, shall be distributed in accordance with the following criteria, which shall be applied in accordance with the economic management data and financial institutions which are deducted from the model referred to in paragraph 6 of this Article:

A. 5 percent of the credit according to the length of the municipal network on a one-way route and expressed in kilometers. Circular lines which do not have a return journey shall be counted in half.

B. 5% of the credit on the basis of the ratio of travellers/inhabitants of each municipality weighted by the ratio of the number of inhabitants mentioned divided by 50,000. The number of inhabitants of law will be the population of the Municipal Register in force on 1 January 2012 and officially approved by the Government.

C. 90% of the credit on the basis of the average deficit per issued transport title, in accordance with the following procedure:

(a) The amount to be subsidised for each municipality shall be the result of multiplying the number of transport titles by the grant corresponding to each of those titles.

(b) The subsidy for each title shall be obtained by applying to its average deficit the amounts and percentages defined on the following scale:

1. ^er Section: the amount of the average transport deficit, for each municipality, which does not exceed 12,5% of the overall average deficit, shall be subsidised at 100%.

2. section: the amount of the average deficit per transport title of each municipality, which exceeds the previous tranche and does not exceed 25% of the overall average deficit, shall be subsidised to 55%.

3. ^er section: the amount of the average deficit per transport title of each municipality, which exceeds the previous tranche and does not exceed 50% of the overall average deficit, shall be subsidised at 27%.

4. section: the amount of the average transport deficit for each municipality, which exceeds the previous tranche and does not exceed 100% of the overall average deficit, shall be subsidised by the percentage of funding resulting from the division of the remainder of the credit not attributed to the previous tranches between the total of the deficit included in this tranche, considering all the municipalities eligible for the grant.

5. section: the amount of the average transport deficit in each municipality, which exceeds the overall average deficit, shall not be the subject of a subsidy.

The percentage of funding for the 4th tranche of the scale may not exceed 27%. The excess of credit that may result from the application of this restriction shall be distributed in proportion to the financing obtained by each municipality, corresponding to the sections 2 and 3.

Under no circumstances will it be possible to recognise a subsidy which, in global terms, exceeds 90% of the available credit. If this circumstance occurs, the percentage corresponding to the tranches 3, 2, 2, and, where applicable, 1. º, in the form laid down in the section 4. º, shall be adjusted in accordance with the necessary proportion.

(c) The average deficit in each municipality shall be the result of dividing the operating deficit between the number of transport titles. The overall average deficit will be the result of dividing the sum of the deficits of all the municipalities eligible for the grant from the total number of shares in these municipalities.

(d) The amount of the grant per title shall be given by the sum of the amount to be subsidised in each tranche, which shall be obtained by multiplying the part of the average deficit included in each tranche by the percentage of funding applicable in that tranche.

The operating deficit shall be determined by the amount of operating losses resulting from the profit and loss accounts of the undertakings or entities providing the public transport service, drawn up in accordance with the Plan of Accounting and generally accepted accounting rules and principles which, in each case, are applicable, with the following adjustments:

(a) In respect of operating expenses, those who refer to taxes shall be excluded, regardless of the active subject of the tax-tax relationship.

(b) In the case of expenditure and operating income, those who have their origin in the provision of services or activities other than the urban public transport for which the subsidy is requested shall be excluded. In addition, any grants and contributions which it recognises in favour of the undertaking or entity providing the urban public transport service shall be excluded from the City Hall in which the service is provided.

(c) In any event, the deficit for the calculation of the financing corresponding to this paragraph shall be deducted from the amounts allocated as a subsidy by the criteria for the length of the network and the travellers/inhabitants of the right.

Four. Grants shall be intended to finance the provision of this service.

Five. For the Basque Country and Navarre, the corresponding subsidy will be corrected in the same proportion applicable to their participation in state taxes.

Six. Before 1 July 2013, in order to distribute the credit intended to support the provision of public urban public transport services, the respective local authorities shall provide, in the form to be determined by the competent bodies of the Ministry of Finance and Public Administrations, the following documentation:

1. In all cases, the number of kilometres of road from the network, the number of passengers per year, the number of places offered for the year, collection and average prices for the year 2012, according to the model defined by the General Secretariat for Autonomous and Local Coordination.

2. In the case of services carried out by the self-employed or self-employed entity under direct management, detailed document of the revenue and expenditure items attributable to the transport service and the actual deficit or result produced in the financial year 2012, according to the model defined by the General Secretariat for Autonomous and Local Coordination.

3. In the case of services carried out under direct management by a municipal commercial company or by undertakings or individuals providing the service under a concession scheme or any other form of indirect management, the annual accounts with a corresponding audit report.

In addition, the administrators shall draw up a document detailing the items of revenue and expenditure of the transport service and the actual deficit or result produced in the financial year 2012, and the allocation criteria for those referred to above. revenue and expenditure, according to the model defined by the General Secretariat for Autonomous and Local Coordination.

The document with the items of revenue and expenditure attributable to the service and the actual deficit or result produced in the financial year 2012 and the criteria for the allocation of revenue and expenditure shall be subject to review by an auditor. is audited when such information is included in the Annual Accounts Report and audited.

4. In any case, the official document in which the regulatory arrangements are collected, updated, and the financial conditions in which the activity is carried out.

5. In all cases, justification for finding the municipality requesting the grant and the company, agency or entity that provides the service, to the current in the fulfillment of its tax obligations and with the Social Security.

6. Certification of the Controller of the application of the amount received as a grant to urban collective transport in the immediate period preceding the purpose provided for in Article 105 (4) of Law 2/2012, of 29 June, General Budget of the State for the year 2012.

Those who do not comply with the submission of the documentation in the form provided for in this Article shall not be entitled to receive the aid intended to finance the public transport public transport service for the purpose of general interest and in order to avoid financial damage to other recipients.

7. The grants awarded from the year 2014 (corresponding to the urban transport services provided during the year 2013 and following) shall take into account environmental criteria. The Plan of Urgent Measures for the Spanish Strategy for Climate Change and Clean Energy provides for the incorporation of energy efficiency criteria for the granting of subsidies to urban public transport. This measure, defined in the Energy Savings and Efficiency Activation Plan implemented by the Ministry of Industry, Energy and Tourism through the IDAE, consists in establishing an energy efficiency assessment mechanism applied to the public transport systems, in order to assess in a homogeneous way the progress made, and to take them into account for the distribution of such aid.

In this respect, five per cent of the subsidy will be allocated according to the score obtained by the fulfilment of environmental criteria, which may be raised in successive years, as the Councils and the companies (a) to meet these criteria, and which will be as set out in the table below, taking into account the fact that the amount to be distributed by this concept will reduce the amount of the amount to be allocated for the operating deficit.

Municipalities large population		Other municipalities		Score maximum
Criteria	Compliance ratio	Criteria	Compliance ratio
Percentage of urban buses GNC/GLP/BIOFUELS	> 20%	Percentage of urban buses GNC/GLP/BIOFUELS	> 5%	20
Increase in the total number of passengers compared to the previous year.	> 1%	Increase in the total number of passengers compared to the previous year.	SI/NO	15
Places-km offered by public transport: increase from the average of the previous three years	> 1%	Places-km offered in public transport: increase over the previous year	SI/NO	15
Existence of electric or hybrid vehicles in the bus fleet	SI/NO	Existence of electric or hybrid vehicles in the bus fleet	SI/NO	10
% Buses with accessibility to PMR	> 50%	% Buses with accessibility to PMR	> 20%	10
Density of the urban bus lines (km/1000 hab.)	> 2	Density of the urban bus lines (km/1000 hab.)	> 1	10
Increase in number of TP trips compared to the average of the previous three years	> 1%	Increase in number of TP trips over the previous year	SI/NO	5
Network of bike lanes: number of inhabitants per km of bike path	< 8,000	Network of bike lanes: n. number of inhabitants per km of bike path	< 6,000	3
Bus lanes length (% s/total network length)	> 2%	There are bus lanes	SI/NO	3
Percentage of Urban Bus drivers with efficient driving training (%)	> 20%	Percentage of Urban Bus drivers with efficient driving training (%)	> 15%	3
Stops with real-time bus arrival information (%/ total stops)	> 3%	Stops with real-time bus arrival information (%/ total stops)	> 3%	3
People with training in fleet management with energy efficiency criteria (number of people/100 vehicles)	> 1	People with training in fleet management with energy efficiency criteria (number of people/100 vehicles)	SI/NO	3
TOTAL				100

Article 103. Compensation to the Councils for the tax benefits granted to natural or legal persons in local taxes.

In order to comply with the provisions of Article 9 of the Recast Text of the Local Government Law, approved by Royal Decree-Law of 5 March, it is given in Section 32, Service 02, General Secretariat for Coordination Autonomous and Local, Program 942N, concept 461.00 of the current State Expenditure Budget a credit in order to compensate the tax benefits in local taxes of compulsory levy that can be granted by the State through Law and in accordance with the terms laid down in Article 9 (2).

Applications for compensation shall be the subject of verification prior to payment in the case of the Economic Activities Tax with the information in the databases of the registration of the tax, and in the case of the tax on Real Estate in the databases of the Real Estate.

To these effects, the State Tax Administration Agency and the General Directorate of the Ministry of Finance and Public Administrations will facilitate the intercommunication with the General Secretariat of Coordination. Autonomous and Local.

The Ministry of Finance and Public Administration is authorized to lay down the rules necessary for the establishment of the procedure to be followed in each case, in order to proceed to the compensation, in favour of the municipalities, of the debts The tax is effectively waived and the exemptions are legally granted.

Article 104. Other compensation and grants to local entities.

One. Under the appropriations entered in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination, Programme 942N, Concept 461.01, the compensation of the Mechanical Traction Vehicle Tax dues shall be made effective. the purpose of the waiver in 2013, as a result of the application of the tax benefits provided for in the current Cooperation Agreement for Defence with the United States of 1 December 1988.

The calculation of the amount to be compensated shall be carried out in accordance with the Conventions entered into with the municipalities concerned.

Two. Under the appropriations of Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local entities, Programme 942N, Other contributions to Local Entities, concept 463, an aid of EUR 8 million is granted for the allocation to the cities of Ceuta and Melilla, for the costs of operating the plants Desalinators installed for water supply.

The aid referred to in the preceding paragraph shall be made effective in the form established in the relevant regulatory instrument, which for the granting of nomination grants provides for Article 28 of Law 38/2003, of 17 November, General of Grants, and Royal Decree 887/2006, of July 21, for which its Implementing Regulation is approved.

The previous amount will be divided between the cities of Ceuta and Melilla according to the number of inhabitants of the municipality, according to the city's population of the municipality in force on 1 January of the previous year. The city of Ceuta is worth 4.10 million euros and that of Melilla 3.90 million euros.

Three. The compensation corresponding to the year 2012, which guarantees the development of the tax collection on the production, the services and the import, corresponding to the imports and the supplementary levy on the duties of the Tobacco, the cities of Ceuta and Melilla, calculated in accordance with Article 11 (2) of Law 53/2002, of 30 December, of Fiscal, Administrative and Social Order Measures, will be settled and transferred in 2013 once the documentation is available necessary for its calculation. In the first quarter of 2013, an advance on account of that liquidation will be transferred to the said cities, which will be equivalent to 50% of the final compensation for 2011, which has been due to be transferred from the General Budget of the State for the year 2012.

Article 105. Advances in favour of the Ayudesas for the purposes of the management of the local taxes.

One. Where, in circumstances relating to the issuance of the rolls, the Real Estate Tax cannot be settled before 1 August 2013, the municipalities concerned may receive advances from the Treasury on account of the aforementioned in order to safeguard its minimum cash requirements, subject to the authorisation of the full board of the respective corporation.

Such advances will be granted at the request of the respective municipalities, prior to the report of the General Directorate of the Catastro and will be dealt with and resolved by the General Secretariat of Autonomous and Local Coordination.

The following conditions shall be taken into account in the handling of the dossiers:

a. The advances may not exceed 75% of the amount of the collection foreseeable as imputable to each register.

b. The annual amount to be anticipated for each corporation by this formula shall not exceed twice the last annuity received by the corporation in respect of participation in state taxes.

c. In no case shall advances be made for more than two successive tax periods with reference to the same tax.

d. Provincial Diputations, Cabildos and Island Councils and Autonomous Communities and other public collecting bodies which, in turn, have made advances to the Reference Councils in the form provided for in the Article 149.2 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, may be recipients of the amount corresponding to the advance, up to the amount of the in advance and in order to be able to cancel all or part of the relevant treasury operations, prior to the appropriate justification.

e. Once the final final decision has been given, the advances shall be paid out of their net amount in favour of the Ayunes or entities referred to in point (d) above for a quarter of each month, starting on 1 September of each year. year, and the correlative deliveries shall be suspended in the month following that in which the deficiencies referred to in the first subparagraph of this paragraph are remedied.

Advances granted in accordance with this paragraph shall be subject, where appropriate, to the same holds provided for in the fourth additional provision of the Recast Text of the Local Government Law on Local Government Decree Legislative 2/2004, of March 5, and will be reintegrated by the respective local entities once received report of the General Directorate of the Catastro communicating the rectification of the aforementioned rolls.

Two. By means of a resolution of the General Secretariat for the Autonomous and Local Coordination, it will be possible to grant to the Councils, in the event of an urgent and extraordinary need for cash, advances to be reintegrated into the current financial year. participation in state taxes. For the granting of such advances, the following requirements shall be met:

a. Agreement of the Corporation's Plenary, authorizing its President to request the advance and fixing the terms of such request.

b. Report of the Municipal Intervention in which the economic-financial situation of the Local Entity is concretized, that accurately justifies the extraordinary cause that makes the advance necessary.

c. Report of the municipal treasury of the forecast of income and the expenses of the corresponding year.

Section 8-Implementing Rules in relation to the provisions included in this Chapter

Article 106. Rules for the budgetary management of certain appropriations in favour of local authorities.

One. The Ministry of Finance and Public Administration is authorised to commit expenditure from the financial year 2014 up to a maximum amount equivalent to one twelfth of the appropriations entered in the budget for 2013 to be met. the deliveries to account of the participation in taxes of the State in favour of the Councils and Provincial Diputations or similar entities, of January 2014. The differences which may arise in relation to the determination of the final accounts attributable to the said financial year shall be adjusted in the accounts for the month of February of the financial year referred to above.

Two. The expenditure files and joint payment orders issued for the purposes of fulfilling the commitments set out in the preceding Articles of this Chapter shall be dealt with at the same time in favour of the Local Corporations. (a) to the extent that the funds are available to the public, and their compliance with the effective provision of funds may be carried out by the accounts of non-budgetary creditors who are, for these purposes, empowered by the General Secretariat of the Treasury and Financial Policy, the joint and simultaneous payment of the respective obligations to all recipients on the basis of the date of the relevant resolutions and on a level playing field.

The following are declared urgent:

The files for the modification of credit in relation to the commitments indicated.

The expenditure files, linked to the reference commitments, as referred to in the Order of 27 December 1995.

For these purposes, the various stages of the budgetary management procedure shall be subject to cumulation, with special procedures for the accounting records of the respective operations being adopted.

Three. In the cases provided for in the preceding paragraph, where the processing of credit extension files and the effects provided for in Article 54 of Law 47/2003 of 26 November of 26 November, General Budget, applications for credit increases shall be justified, in any case, on the basis of the additional requests made by the Local Entities concerned.

Four. The appropriations included in the expenditure budget for the purposes referred to in paragraph 1 above may be transferred at the intervals necessary to the relevant extra-budgetary account, which is enabled for these purposes at the General Secretariat. of the Treasury and Financial Policy. This procedure may be applied in order to materialize the simultaneous payment of the obligations arising out of the participation of the local authorities in the State taxes, both in terms of deliveries to account and of liquidation final, and to proceed with the simultaneous payment of the obligations arising out of the applications submitted by the local authorities, once the relevant decisions giving rise to the recognition of such claims are made obligations on the part of the State.

Article 107. Information to be supplied by the local Corporations.

One. In order to proceed to the definitive liquidation of the participation of the Ayaljones in the taxes of the State, corresponding to 2013 the respective local Corporations will have to facilitate, before 30 June 2013, in the form that The following documentation shall be determined by the competent bodies of the Ministry of Finance and Public Administrations:

1. A comprehensive certification of the liquid collection obtained in 2011 by the Tax on Real Estate, by the Tax on Economic Activities and by the Tax on Mechanical Traction Vehicles. The tax on immovable property shall be specified in the collection corresponding to the real estate of special characteristics.

2. A comprehensive certification of the taxable bases deducted from the rolls of the year 2011, as well as the high produced in the same, corresponding to the Tax on Real Estate, urban, and the types payable in the municipality in the taxes referred to in the preceding paragraph. The tax information relating to the real estate of special characteristics shall be specified in relation to the Property Tax. In addition, the reductions to be applied in 2011, referred to in the additional provision of the Recast Text of the Local Government Regulatory Law, approved by Royal Legislative Decree 2/2004 of 5 March, will be specified.

3. A certification of the fees payable in the Tax on Economic Activities in 2011, including the incidence of the application of the coefficient referred to in Article 86 of the Recast Text of the Local Government Law Regulatory Law approved by Royal Decree Legislative 2/2004 of 5 March, in force in that tax period.

Two. The procedure for the referral of the paper documentation may be replaced by the electronic transmission of the information in the models enabled for this purpose, provided that the support used for the consignment incorporates the electronic signature of the Financial controller or, where appropriate, the holder of the local corporation body which has the accounting function assigned to it.

The recognized electronic signature, understood in the terms provided by Law 59/2003, of 19 December, of electronic signature, will have in respect of the data transmitted by the local Entity the same value as the handwritten signature in relation to the In the case of paper, its application in the electronic transmission of the information will exempt from the obligation to refer the said documentation on paper.

Three. The General Secretariat for Autonomous and Local Coordination shall issue the relevant resolution establishing the models containing the details of the necessary information, as well as the regulation of the procedure for the presentation. telematics of the documentation and the electronic signature of the same.

Four. To the municipalities which, being within the scope of Subsection 2. of Section 3 of this Chapter, will not provide the documentation that is determined in the above mentioned conditions will be applied, if any, a module of weighting equivalent to 60% of the average tax effort applicable to the municipality with the lowest coefficient for this concept, within the section of the population in which it is framed, for the purpose of the final liquidation of its participation in the State taxes for the year 2013.

Article 108. Retentions to practice to local entities in application of the additional provision fourth of the Recast Text of the Local Government Law Regulatory Law approved by Royal Legislative Decree of March 5.

One. Upon request of the competent body which is legally assigned the revenue management, in accordance with the specific rules applicable, the General Secretariat for Autonomous and Local Coordination shall apply the deductions to be applied in the participation of municipalities and provinces in state taxes.

If the withholding of debts arising from State taxes and debts for social security contributions and the concepts of joint recovery with the same were met, and the amount of all the debts exceeded the amount withheld, the amount shall be apportioned in role of the amounts of these.

Two. The amount of the withholding tax shall be 50% of the amount allocated to the respective local entity, both in each instalment and in the final annual settlement corresponding to the participation in State taxes, except where the amount of the debt is less than that amount.

In the case of debts arising from State taxes which have been legally passed on, from income to account corresponding to remuneration in kind, from amounts withheld or due to be withheld from any tax, or of social contributions which have been or would have been due to be withheld, the withholding tax shall be 100% of the amount allocated to the respective local entity, both in each instalment and in the final settlement (a) the date of entry into the state of taxation, except where the amount of the debt is less than that amount.

Three. The amount to be retained in the financial year as a whole may be reduced where the existence of serious cash flows generated by the provision of those related obligations is justified:

a. Regular compliance with the obligations of personnel;

b. The provision of compulsory public services according to the number of inhabitants of the municipality;

c. For the provision of social services, civil protection and fire extinguishing, for the performance of which no consideration is required in the form of a public price or fee equivalent to the cost of the service performed.

In no case may a retention rate of less than 25 per cent of the allowance be established.

The reduction in withholding tax shall not apply to local entities that have been integrated into financial consolidation pools of which institutions of other public administrations are part of.

In the procedures for reducing the rate of retention, the General Secretariat for Regional and Autonomous Coordination shall give the appropriate resolution, taking into account the financial situation of the institution and the need to ensure the the provision of compulsory public services. To this end, the local authority must provide, with an essential and non-exclusive nature:

-a certificate issued by the collecting bodies of the creditor institutions stating that the payment of the current obligations has been paid in the 12 months preceding the month preceding the date of application of the certification;

-Report of the current financial situation subscribed by the local Financial Controller which includes the calculation of the cash balance to the date of application for the reduction of the retention rate and highlights the terms in which it is the situation concerns the fulfilment of the obligations referred to in the first subparagraph of this paragraph;

-Plan of Sanitation, approved by the plenary, including the current financial year.

The resolution shall fix the period of time in which the rate of retention shall be reduced, without the extension of the retention rate beyond the end of the financial year. In any event, such a reduction shall be conditional upon approval by the local authority of a reorganisation plan, or verification of the completion of another one in progress.

Four. Where the debt is incurred as a result of the repayment of advances in financing by the Treasury, the retention shall be in accordance with the conditions laid down in the decision to grant the corresponding advance, either by means of the total cancellation of the debit in a singular form, or in successive retentions until the definitive extinction of the debit.

Five. The decisions declaring the termination of the debts owed to the amounts withheld shall in each case correspond to the legally competent body assigned to the revenue management in accordance with the specific rules (a) to be applied, producing its effects, in the concurrent part of the debt, from the time the retention was made.

Six. The rules contained in this Article shall apply in the cases of firm debts incurred by the Local Entities with the Institute of Official Credit, by the credit line instructed by the latter to which the Section refers. Second of Chapter II of Royal Decree-Law 8/2011 of 1 July. In addition, the rules of this provision will apply in the case of firm debts owed to the Fund for the financing of payments to suppliers, which may be derived from the application of Article 8 of the Royal Decree-Law 7/2012, 9 March, which created the Fund for the financing of payments to suppliers.

CHAPTER II

Autonomous Communities

Article 109. Deliveries to the Global Sufficiency Fund.

Budget appropriations for the purpose of making deliveries to the Global Sufficiency Fund provided for in Article 20 of Law 22/2009 of 18 December 2009 governing the system of financing of the Communities Autonomous common rules and cities with Autonomy Statute and certain tax rules are amended, once the revisions, corrections and other precepts applicable to them are taken into account, for each Autonomous Community and City with Status of Autonomy, which are included in the corresponding Services of Section 36 "Systems of Financing of Territorial Authorities", Program 941M "Transfers to Autonomous Communities for Participation in State Revenue", concept 451 "Global Sufficiency Fund".

Article 110. Definitive liquidation of the resources of the Financing System of the Autonomous Communities and Cities with Autonomy Statute and participation in the Convergence Funds.

One. In accordance with the provisions of Article 11 (2) of Law 22/2009 of 18 December 2009, when the final values for the year 2013 for the year 2011 are known to be covered by Title I of that year, Law, the liquidation of that financial year shall be carried out. In accordance with the provisions of Article 11 (3), it shall be determined at that time, as laid down in Articles 23 and 24 and in the first provision of Law 22/2009 of 18 December 2009, the participation of each of the Community or City with Autonomy Statute in the Autonomous Convergence Funds regulated in Title II of the aforementioned Law for 2011.

Two. The joint final settlement of the resources of the financing system and of the shares in the Autonomous Convergence Funds for 2011 of each Autonomous Community and City with Statute of Autonomy, to which the Article 11 (3) of Law 22/2009 of 18 December 2009 shall be composed of the amounts of final settlements of all the system's resources and of the shares in the autonomous convergence funds listed in paragraph One of the this Article, after deduction of the amount of payments made in 2011 to each Community Autonomous by the collections of income derived from the Tax on Heritage, as referred to in paragraph 6 of the first transitional provision of Law 22/2009, of December 18. If the returns attributed in 2011 to the relevant Community for this tax have exceeded the amount of the collection attributed to it in that year, the balance of those operations shall be added to the balance of the liquidation.

Three. In the event that the overall balance of the previous settlement is in favour of the Autonomous Community or the City with the Statute of Autonomy, the payments of positive settlements shall be made by discounting, by way of compensation, the amount of settlements in favour of the State, and the amount of the payments made in 2011 to each Autonomous Community for revenue collections arising from the Heritage Tax, as referred to in paragraph 6 of the transitional provision First of Law 22/2009 of 18 December 2009.

Four. In the event that the overall balance of the liquidation of paragraph Two is in favour of the State, it shall be carried out, in accordance with Article 11 (3) of Law 22/2009 of 18 December 2009, the payments of the liquidations in favour of the Community discounting in them, by this same order of precedence, the balance in favor of the State of the Transfer of the Guarantee Fund, the amount of the payments made in 2011 to each Autonomous Community by the collections of income derived from the Property tax, as referred to in paragraph 6 of the first transitional provision of the Law 22/2009, of December 18, the balance of the Global Sufficiency Fund and the balance of the taxes transferred.

The remaining balances of the liquidation which could not have been the subject of compensation shall be offset in accordance with Article 11.3 of Law 22/2009 of 18 December 2009.

Five. The revenue derived from offsetting the payments made in 2011 to each Autonomous Community by revenue collections from the Heritage Tax referred to in paragraph 6 of the first transitional provision of the Law 22/2009, of December 18, as noted in the previous paragraphs, will be reflected as the right in Chapter IV of the State Revenue Budget. If this balance is in favour of the Community, its payment shall be made from the allocation set out in Section 36, Service 20 ' General Secretariat for Autonomous and Local Coordination. Several CCAA ", Programme 941M" Transfers to Autonomous Communities for participation in State revenue ", concept 452" Final settlement of the financing of the Autonomous Communities and cities with Statute of Autonomy of exercises 'other concepts of settlement of the financing system', sub-concept 02.

Six. In compliance with the provisions of the third provision of Law 22/2009 of 18 December 2009, the State will compensate, in the legal case provided for, the Autonomous Communities whose amounts, both the transfer of the Fund and the Guarantee of Fundamental Public Services as of the Global Sufficiency Fund, corresponding to 2011, are negative, through the budgetary credit referred to in paragraph Seven. The amount of this compensation, which shall be a positive sign, for each Autonomous Community of which it is a creditor, shall be such as to enable the financing rate, after the full amount of the resources of the Competitiveness Fund, to be distributed described in Article 23 (5) of Law 22/2009 of 18 December 2009, reaches the unit, with the limit of the amount of the definitive value of its Global Negative Sufficiency Fund.

For the purposes of the preceding paragraphs of this Article, the amount of this compensation shall be included in the final settlement of the Community's participation in the Competitiveness Fund.

Seven. To the appropriations of the sub-concepts provided for in Section 36, Service 20 " General Secretariat for Autonomous and Local Coordination. Several CCAA ", Programme 941M" Transfers to Autonomous Communities for participation in State revenue ", concept 452" Final settlement of the financing of the Autonomous Communities and cities with Statute of Autonomy of exercises The following shall apply according to their nature:

1) The amount of the final liquidations of the year 2011 of the Fund of Global Sufficiency, regulated in Article 20 of Law 22/2009, of December 18, that result in favor of the Autonomous Communities and Cities with Statute of Autonomy.

If the amount of the final settlements referred to in the previous paragraph is in favor of the State, it shall be reflected, once compensated or paid, as a right in Chapter IV of the State Revenue Budget.

2. The amount of the final settlements for the year 2011 of the units of the Autonomous Communities and Cities with Autonomy Statute in the autonomous convergence funds, regulated in Articles 23, 24 and additional provision First of Law 22/2009, of 18 December, determined pursuant to paragraph One of this article.

(3) The compensation provided for in the third provision of Law 22/2009 of 18 December 2009, if this compensation is applicable, determined in accordance with paragraph Six of this Article.

4. Settlement of the State's contribution to the Fundamental Public Service Guarantee Fund for the financial year 2011 to cancel the balance of non-budgetary operations arising from the final settlement of the transfer of This Fund.

5) The balance in favour of the Communities for the payments made in 2011 of the revenue collection derived from the Tax on Heritage.

Article 111. Transfers to Autonomous Communities corresponding to the cost of new services transferred.

If, from 1 January 2013, new transfers of services to the Autonomous Communities are carried out, they will be provided in the specific concepts of Section 36 which, at the time, will be determined by the Directorate-General for Budgets, the appropriations which they are required to transfer the effective cost of the services to the Autonomous Communities.

To this end, the Royal Decrees approving the new transfers of services will contain at least the following:

(a) The date on which the Autonomous Community must effectively manage the transferred service.

(b) the annual financing, in euro for the financial year 2013, broken down into the different expenditure chapters it comprises.

(c) The valuation referred to the base year 2007, corresponding to the annual effective cost of the same year, for the purpose of the revision of the value of the Global Fund for the Autonomous Community as provided for in Article 21.1 of Law 22/2009.

Article 112. Interterritorial Compensation Funds.

One. In Section 33 of the General Budget of the State, two Lnterterritorial Compensation Funds are provided, amounting to EUR 571,580,00 thousand, in compliance with the provisions of Law 22/2001 of 27 December 2001. the Interterritorial Compensation Funds as amended by Law 23/2009 of 18 December 2009.

Two. The Compensation Fund, with EUR 428,695,71 000, will be used to finance investment expenditure in accordance with the provisions of Article 2 of Law 22/2001.

Three. The Supplementary Fund, with EUR 142,884.29 000, may be applied by the Autonomous Communities and Cities with a Statute of Self-Autonomy to the financing of the costs of implementing or operating the investments made. from Section 33 of the General Budget of the State in accordance with the terms of Article 6.2 of Law 22/2001.

Four. The percentage represented by the Compensation Fund for the Autonomous Communities on the basis of calculation constituted by public investment is 29,34 per 100, according to Article 2.1.a) of that Law. In addition, in compliance with the single additional provision of Law 22/2001, the percentage representing the Interterritorial Compensation Funds for the Autonomous Communities is 39.12 percent, rising to 39.73 percent if These include the cities with the Autonomy Statute of Ceuta and Melilla and reaching 40.12 percent taking into account the variable "outermost region" defined in Law 23/2009 of amendment of Law 22/2001.

Five. The investment projects which can be financed from the previous Funds are as detailed in the Annex to Section 33.

Six. The Autonomous Communities of Galicia, Andalusia, Principality of Asturias, Cantabria, Murcia, Valencia, Castilla-La Mancha, Canary Islands, Extremadura, Castilla y León and the Autonomous Communities will benefit from these Funds in the financial year 2013. Cities of Ceuta and Melilla in accordance with the unique provision of Law 22/2001 of 27 December 2001.

Seven. The appropriations remaining from the Interterritorial Compensation Funds for previous years shall be automatically entered in the budget for the year 2013 at the disposal of the same administration to which the implementation of the projects in question corresponded. December 31, 2012.

For the financing of the additions referred to in the previous paragraph, a credit is given in Section 33 "Interterritorial Compensation Funds", Service 20 " General Secretariat for Autonomous and Local Coordination. Several CC.AA. ", program 941N" Transfers to Autonomous Communities by the Interterritorial Compensation Funds ", Concept 759" To finance the incorporation of credit remnants of the Interterritorial Compensation Funds ".

In the event that the remaining balances at 31 December 2012 were higher than the allocation of the indicated credit, the difference would be financed by means of a reduction in the Contingency Fund as provided for in Article 50 of Law 47/2003, 26 of November, General Budget.

Eight. As long as the remaining budgetary appropriations for previous financial years are incorporated into the current budget, the Treasury will be able to make cash advances to the Autonomous Communities in the same amount as the requests for funds made by the 'account' of the resources to be collected once the entry has been made.

Advances must be repaid before the end of the financial year.

TITLE VIII

Social contributions

Article 113. Bases and types of contribution to social security, unemployment, protection by cessation of activity, Guarantee Fund and vocational training during the year 2013.

The following are the bases and types of contribution to social security, unemployment, protection by cessation of activity, guarantee fund and vocational training, as from 1 January 2013:

One. Maximum and minimum ceilings for the bases for social security contributions.

1. The ceiling of the contribution base in each of the Social Security Regulations that have established it shall be fixed, as from 1 January 2013, in the amount of EUR 3,425,70 per month.

2. According to the provisions of Article 16 (2) of the Recast Text of the General Law of Social Security, approved by Royal Decree of Law 1/1994 of 20 June 2013, the bases of contributions in the Social security and in respect of the contingencies that are determined in this article, will have as a minimum ceiling the amounts of the interprofessional minimum wage in force at each moment, increased in a sixth, except express provision to the contrary.

Two. Bases and rates of contribution in the General Social Security System.

1. The monthly contribution bases for all contingencies and situations protected by the General Social Security Regime, except those for occupational accidents and occupational diseases, shall be limited for each group of professional categories, for the following minimum and maximum bases:

(a) The minimum basis for listing, according to professional categories and listing groups, shall be increased from 1 January 2013 and in respect of those in force on 31 December 2012, in the same percentage as the minimum wage increases interprofessional.

The minimum rates of contribution applicable to part-time contract workers shall be adjusted in order to ensure that the contribution in this form of employment is equivalent to the full-time contribution for the same unit of time and similar remuneration.

(b) The maximum bases, irrespective of the professional category and contribution group, during the year 2013, shall be EUR 3,425,70 per month or EUR 1114,19 per day.

2. The rates of contribution under the General Social Security Scheme shall be as follows:

a) For common contingencies the 28.30 per 100, being 23.60 per 100 in charge of the company and the 4.70 per 100 in charge of the worker.

(b) For the contingencies of occupational accidents and occupational diseases, the percentages of the premium rate included in the fourth additional provision of Law 42/2006 of 28 December of the General Budget of the State shall apply. for the year 2007, the resulting premiums being the sole responsibility of the company.

3. For the year 2013, for the additional contribution for overtime laid down in Article 111 of the recast of the General Law on Social Security, the following rates shall apply:

(a) In the case of overtime, which is due to force majeure, 14,00 per 100, of which 12,00 per 100 shall be borne by the undertaking and 2,00 per 100 by the worker.

(b) In the case of overtime not covered by the preceding paragraph, 28.30 per 100, of which 23.60 per 100 shall be borne by the undertaking and 4,70 per 100 by the worker.

4. As from 1 January 2013, the maximum basis for common contingencies applicable to trade representatives shall be that provided for in a general manner in paragraph (1) (b).

5. For the purposes of determining, during the year 2013, the maximum basis for contributions by artists ' common contingencies, the following shall apply:

(a) The maximum contribution basis for all the groups corresponding to the various professional categories shall be EUR 3,425,70 per month.

However, the maximum limit of the bases of quotation on the basis of the activities carried out by an artist, for one or more undertakings, shall be annual and shall be determined by the annual calculation of the maximum monthly basis indicated.

(b) The Ministry of Employment and Social Security, taking into account the basis and the ceilings set out in the previous paragraph, shall set the basis for listing the provisional liquidations of the artists, as referred to in Article 32 (5) (b) of the General Regulation on the Quotation and Settlement of Other Rights of Social Security, adopted by Royal Decree 2064/1995 of 22 December 1995.

6. For the purpose of determining, during the year 2013, the maximum basis for the common contingencies of the Taurian professionals, the following shall apply:

(a) The maximum contribution basis for all the groups corresponding to the various professional categories shall be EUR 3,425,70 per month. However, the ceiling of the bases of contribution for the taurine professionals shall be annual and shall be determined by the annual increase in the maximum monthly basis indicated.

(b) The Ministry of Employment and Social Security, taking into account the basis and the ceilings set out in the previous paragraph, shall fix the bases of contribution to determine the provisional liquidations of the Taurian professionals, refers to Article 33.5.b) of the General Regulation on the Quotation and Settlement of Other Social Security Rights.

Three. Contribution to the Special System for Workers for Employed Persons established in the General System of Social Security.

1. During the year 2013, the amounts of the monthly basis of contributions for both common contingencies and professionals of the workers included in this Special System, which provide services throughout the month, will be determined in accordance with the established in Article 109 of the recast of the General Law on Social Security, with the following maximum and minimum bases:

(a) The minimum basis for listing, according to professional categories and listing groups, shall be increased from 1 January 2013 and in respect of those in force on 31 December 2012, in the same percentage as the minimum wage increases interprofessional.

(b) The maximum bases, irrespective of the professional category and contribution group, during the year 2013, shall be EUR 2,161,50 per month.

Where workers start or finish their activity without agreeing with the beginning or end of a calendar month, provided that the activity has a duration of at least 30 consecutive calendar days, this method of listing shall be carried out with a proportional character to the days in which they appear on this Special System during the month.

2. During the year 2013, the amounts of the daily basis of contributions for both common and professional contingencies for each of the groups of workers performing agricultural work for each other and in respect of which the mode of contribution provided for in the preceding paragraph has not been adopted, shall be determined in accordance with Article 109 of the recast text of the General Law on Social Security, by dividing that effect, between 23, the amounts of the maximum and minimum bases laid down in paragraph 1.

Irrespective of the number of hours spent on each day, the contribution base may not be less than the minimum daily basis for group 10.

Where 23 or more actual days are carried out in the calendar month, the contribution base corresponding to them shall be that laid down in paragraph Tres.1.

3. During the year 2013, the amount of the monthly basis for the contribution of agricultural workers included in this Special System shall be, during the periods of inactivity within the calendar month, the amount established for the minimum base by Common contingencies for Group 7 on the scale of the contribution groups of the General Social Security System.

For these purposes, periods of inactivity shall be understood to exist within a calendar month when the number of actual days carried out during the calendar month is less than 76,67% of the calendar days in which the worker is listed in the Special system in that month.

The contribution to these periods of inactivity shall be determined by applying the following formula:

C = [(n/N)-(jr × 1 ,304 /N)] bc × tc

In which:

C= Amount of the quotation.

n= Number of days in the Special System without quotation by monthly basis of quotation.

N= Number of days high in the Special System in the calendar month.

jr= Number of days in the calendar month in which actual days have taken place.

bc= Monthly Quote Base.

tc= The rate of contribution applicable, as referred to in paragraph 3 (b).

In no case, the application of the above formula may result in C reaching a value of less than zero.

For the purposes of applying this formula, where workers do not appear on the Special System for a full calendar month, the contribution for the periods of inactivity shall be carried out in proportion to the days at which they are discharged. in that month.

4. The rates applicable to the contribution of the employed persons included in this Special System shall be the following:

(a) During the periods of activity:

For the contribution of common contingencies in relation to the workers in the group of contributions 1, the 28.30 per 100, being 23.60 per 100 in charge of the company and the 4.70 per 100 in charge of the worker.

In the case of workers employed in the contribution groups 2 to 11, 21.10 per 100, with the company being 16.40 per 100 and the worker's 4.70 per 100.

For the contribution of accidents at work and occupational diseases, the rates of the premium rate approved by the fourth additional provision of Law 42/2006 of 28 December 2006 on Budgets shall apply. State generals for 2007, with the resulting premiums being the sole responsibility of the company.

(b) During the periods of inactivity, the rate of contribution shall be 11,50 per 100, the resulting contribution being the sole responsibility of the worker.

5. During 2013, the following reductions in business contributions shall be applied to the contribution to this Special System during periods of activity with the provision of services:

(a) A reduction of 8,10 percentage points of the contribution basis shall be applied in respect of the employees in the listing group 1, resulting in an effective rate of contribution for common contingencies of 15,50 per 100. In no case shall the resulting business share be higher than EUR 279.00 per month or EUR 12,13 per day.

(b) In the contribution to the contribution of workers in the contribution groups 2 to 11, the reduction shall be in accordance with the following rules:

1.) For trading bases equal to or less than EUR 986,70 per month or EUR 42.90 per day, a reduction of 6,33 percentage points of the contribution basis shall be applied, resulting in an effective rate of contribution common to 10.07 per 100.

2. (a) For a listing in excess of the amounts referred to in the preceding paragraph, and up to EUR 2,161,50 per month or EUR 93,98 per day, the percentage resulting from the following formulae shall apply:

For a monthly basis of quotation the formula to be applied shall be:

% reduction month = 6.33% × (1 + (Base month-986.70) /Base month) × 2,52 × (6,15%/6,33%))

The formula to be applied for a trading basis per day shall be:

% reduction day = 6.33% × (1 + (Base day-42.90) /day base) × 2,52 × (6,15%/6,33%))

However, the resulting business quota may not be less than EUR 55,21 per month or EUR 2,40 per day.

6. During situations of temporary incapacity, risk during pregnancy and risk during natural lactation, as well as maternity and paternity caused during the activity, the contribution shall be made in accordance with the hiring of workers:

(a) In the case of agricultural workers with an indefinite contract, the levy during such situations shall be governed by the general rules applicable to the General System of Social Security. The resulting rate to be applied shall be:

1. (º) For workers in the listing group 1, the rate of 15,50 per 100, applicable to the basis of contributions for common contingencies.

2. (º) For workers in the group of contributions 2 to 11, the rate of 2.75 per 100, applicable to the basis of contributions for common contingencies.

For all employees, irrespective of their contribution group, a reduction in the quota equivalent to 2.75 percentage points of the contribution basis shall be applied in the unemployment contribution.

(b) In the case of agricultural workers on temporary and fixed contracts, the provisions of paragraph (a) shall apply in respect of the days engaged in those who have not been able to provide their services to be found in any of the the situations listed above.

As regards the days in which the provision of services is not provided for, these workers will be obliged to enter the contribution for the periods of inactivity, except in the case of the alleged payment of benefits. maternity and paternity, which will be taken into account for periods of effective contribution for the purposes of the corresponding retirement benefits, permanent incapacity and death and survival.

7. During the perception of the contributory level unemployment benefit, if it is appropriate to list in this Special System, the rate of contribution shall be 11,50 per 100.

8. In relation to the workers included in this Special System, the additional contribution for overtime referred to in paragraph 3 shall not apply.

9. The Ministry of Employment and Social Security is authorized to regulate the procedures and regulatory adaptations necessary to articulate the harmonization of the contribution in the situation of activity and inactivity, as well as the verification of the requirements necessary for the implementation of the planned reductions and the adjustment of the levy resulting from them.

Four. Contribution to the Special System for Home Employees established in the General System of Social Security.

In this Special System, the bases and rates of contribution shall be as from 1 January 2013 the following:

1. The basis of contributions for common and professional contingencies shall be determined in accordance with the scale set out in Article 120 of Law No 2/2012 of 29 June 2012 on the General Budget of the State for the year 2012.

On that scale, from 1 January 2013, both the monthly remuneration and the contribution bases will be increased by the same percentage as the minimum inter-professional salary is increased, with a new tranche of 16º being established in the (a) for remuneration in excess of the minimum base of the General Scheme for that financial year, for which the contribution base shall be the amount of the 15.

2. For the year 2013, the rate of contribution for common contingencies, on the basis of the contribution as indicated in the previous paragraph, shall be 22,90 per 100, with the employer being 19.05 per 100 and the 3.85 per 100 in charge of the employee.

3. For the contribution of accidents at work and occupational diseases, on the basis of the corresponding contribution, as indicated in paragraph Cuatro.1, the rate of contribution provided for the effect on the tariff shall be applied premiums included in the fourth additional provision of Law 42/2006 of 28 December 2006 of General State Budgets for the year 2007, resulting in the exclusive position of the employer.

4. A reduction of 20 per 100 in the business contribution to social security contributions for common contingencies in this Special System will be applicable during 2013. Employers who have contracted, in any form of contract, and discharged from the General Regime to a household employee as from 1 January 2012, shall be beneficiaries of such reduction, provided that the employee does not This is the case in the case of the special scheme for full-time staff, for the same employer, within the period from 2 August to 31 December 2011. This reduction of quotas will be extended by a bonus to 45 per 100 for large families, in the terms provided for in Article 9 of Law 40/2003 of 18 November, of protection for large families.

Five. Quotation in the Special Regime of the Workers for Account Own or Autonomy.

The maximum and minimum bases and rates of contributions shall be the following in the Special Arrangements for the Workers ' Own Account or Autonomy and the rates of contribution:

1. The maximum contribution basis shall be EUR 3,425,70 per month. The minimum basis for listing shall be EUR 858,60 per month.

2. The basis for the contribution of self-employed workers who, at 1 January 2013, are less than 47 years of age, shall be chosen by them within the maximum and minimum bases laid down in the preceding paragraph. The same choice may be made by those self-employed persons who at that date have an age of 47 years and their contribution base in the month of December 2012 has been equal to or greater than EUR 1,870.50 per month, or who cause high in this Scheme Special after that date.

Self-employed workers who are 47 years of age at 1 January 2013, if their contribution base is less than EUR 1,870.50 per month, they may not choose a base of more than EUR 1,888,80 per month, unless they exercise their option in such a way. (a) meaning before 30 June 2013, which will have effect from 1 July of the same year, or in the case of the surviving spouse of the business owner who, as a result of the death of the business owner, has had to face the and to be discharged in this Special Regime with 47 years of age, in which case there will be no such limitation.

3. The basis for the contribution of self-employed workers who, at 1 January 2013, have been paid for 48 or more years, shall be between the amounts of EUR 925,80 and EUR 1,888,80 per month, except in the case of the surviving spouse of the holder of the business which, as a result of the death of the latter, has had to face the same and be discharged in this Special Regime with 45 or more years of age, in which case, the choice of bases shall be between the amounts of 858,60 and EUR 1,888,80 per month.

However, self-employed persons who, before 50 years of age, would have been listed in any of the Social Security System Regulations for five or more years shall be governed by the following rules:

(a) If the last credited contribution basis has been equal to or less than EUR 1,870.50 per month, it shall be listed on a basis between EUR 858,60 per month and EUR 1,888,80 per month.

(b) If the last credited contribution basis has been higher than EUR 1,870.50 per month, they shall be listed on a basis of between EUR 858,60 per month and the amount of that amount, plus 1%, and may, in the case of non- to be reached, on a basis of up to EUR 1,888,80 per month.

The provisions of paragraph 3. (b) it shall also apply in respect of self-employed persons who, at 48 or 49 years of age, have exercised the option provided for in the second subparagraph of Article 132 (2) of Law 39/2010 of 22 December 2010.

4. Self-employed persons engaged in street or home sales (CNAE 4781 Retail trade in foodstuffs, beverages and tobacco in sales and market places; 4782 Retail trade in textile products, clothing and clothing and footwear in sales and market places; 4789 retail trade in other products in sales and market places and 4799 Other retail trade not carried out in establishments or in stalls or in the market may choose as a minimum basis for listing during the year 2013, as a general rule in paragraph Cinco.1, or the minimum contribution base in force for the General Regime.

Self-employed persons engaged in the sale at home (CNAE 4799) may choose as a minimum basis for the year 2013 to be established as a general rule in Cinco.1, or a contribution base equal to 55 per 100 of this last.

5. The rate of contribution in this Special Social Security Scheme shall be 29,80 per 100 or 29.30 per 100 if the person concerned is entitled to the system of protection by cessation of activity. Where the person concerned does not have temporary disability protection, the rate of contribution shall be 26,50 per 100.

Workers included in this Special Regime who are not covered by the protection afforded to contingencies arising from occupational accidents and occupational diseases shall make an additional contribution of 0,10%, applied on the basis of the contribution chosen, for the financing of the benefits provided for in Chapters IV and IV of Title II of the General Law on Social Security.

6. For the contingencies of occupational accidents and occupational diseases, the percentages of the premium rate included in the fourth additional provision of Law 42/2006 of 28 December of the General Budget of the State shall apply. for the year 2007.

7. Self-employed workers who, by reason of their work as an employed person, are simultaneously engaged in, in respect of the common contingencies, in a multi-activity scheme and do so in 2013, taking into account both the contributions Employers, such as those employed in the General Regime, as well as those made in the Special Regime, for an amount equal to or greater than EUR 11,63,68, shall be entitled to a refund of 50 per 100 of the excess in which their Contributions exceed that amount, with the ceiling of 50 per 100 of the quotas entered in the abovementioned amount Special scheme, due to its contribution to the common contingencies of compulsory coverage.

The refund shall be made at the request of the person concerned, which shall be made in the first four months of the following financial year.

8. The working partners of the Associated Work Cooperatives dedicated to the street sale, who receive income directly from the buyers, will be included, for the purposes of Social Security, in the Special Workers ' Regime. Self-employed or self-employed persons, if they are to be applied for the purposes of the contribution provided for in the first subparagraph of paragraph 4 (4).

In cases where it is established that the street sale is carried out on traditional markets or 'markets', with a sale time of less than eight hours a day, it may be chosen from the minimum basis laid down in the first paragraph of Article 1 (1) or a base equivalent to 55 per 100 of the latter. In any event, it must be made compulsory for the contingencies of accidents at work and occupational diseases, applying, on the basis of quotation chosen, the premium rate contained in the fourth provision of the Law 42/2006 of 28 December 2006, of the General Budget of the State for the year 2007.

9. The worker members of worker cooperatives associated with the street sale who have been included in the Special Regime of Workers for Account Own or Autonomous, in accordance with the provisions of Article 120.Cuatroo.8 The Law of 23 December, of 23 December, of General Budget of the State for 2009, will be entitled, during 2013, to a reduction of 50 per 100 of the quota to enter.

Also entitled to this reduction are the working partners of the Associated Work Cooperatives dedicated to the street sale who have started their activity and are included in the aforementioned Special Regime as from 1 January 2009.

The reduction shall be applied to the quota to be applied on the basis of the minimum basis chosen, in accordance with the provisions of paragraph C.8, the rate of contribution in force in the Special Arrangements for Own or Self-Employed Workers.

10. The provisions of the second subparagraph of Article 8 (8) shall apply to persons who are engaged on an individual basis for sale on the street, in traditional markets or 'markets' with a sale time of less than eight hours per day, they do not have their own fixed establishment, or produce the goods or products they sell.

11. For self-employed persons who at some point in the year 2012 and at the same time have employed a number of employed persons equal to or more than 50 employees at their service, the minimum basis for listing shall be This is the same as the minimum base for the workers in the General Regime's contribution group 1.

Six. Contribution to the Special System for Agricultural Own Account Workers, established in the Special Regime of Workers for the Account of Own or Self-Employed.

1. From 1 January 2013, the rates of the workers included in the Special System for Agricultural Own Account Workers, established in the Special Regime of Workers for the Account of Own or Self-Employed, shall be the following:

(a) In the case of compulsory cover contingencies, where the worker has chosen to make a base contribution of between EUR 858,60 per month and EUR 1,030,20 per month, the rate of contribution applicable shall be 18,75 per month. 100.

If the worker has opted for a contribution base of more than EUR 1,030,20 per month, the rate of the contribution shall be equal to the rate of EUR 26,50 per 100.

(b) With regard to the voluntary improvement of the temporary incapacity for common contingencies, the rate of contribution to be applied to the full amount of the contribution basis of the person concerned shall be 3,30 per 100, or 2,80 per 100 if the person concerned is the system of protection by cessation of activity.

2. For the contingencies of accidents at work and occupational diseases, the provisions of paragraph Cinco.6 shall apply. In the event that the persons concerned have not opted for the coverage of all the professional contingencies, it will continue to be paid in terms of coverage of the contingencies of permanent incapacity and death and survival, a quota resulting from the application of the rate of 1,00 per 100 to the basis of the quotation referred to in Seis.1.a.

3. Workers included in this Special System who have not chosen to cover, in the field of protection provided, all the contingencies of accidents at work and occupational diseases, shall make a contribution (a) additional equivalent to 0,10 per 100 applied on the basis of the contribution chosen for the financing of the benefits provided for in Title II of Chapter IV of the General Law on Social Security.

Seven. Contribution to the Special Regime of the Sea Workers

1. The provisions of paragraphs 1 and 2 shall apply to the Special Regime of the Workers of the Sea, without prejudice, where appropriate, and for the contribution of common contingencies, to the provisions of Article 19.6 of the recast of the Laws 116/1969 of 30 December 1972 and 24/1972 of 21 June 1974, adopted by Decree 2864/1974 of 30 August 1974, as set out in paragraph 2 below, and with the exception of the rate of contribution for the common contingencies of workers own account, which shall be 29,30 per 100 or 29.80 per 100 if the person concerned is not in receipt of the protection by cessation of activity.

2. Listing for all contingencies and situations covered by this Special Scheme for workers included in the second and third groups referred to in Article 19.5 of the recast text approved by Decree 2864/1974 of 30 June 1974. August, shall be carried out on the remuneration to be determined annually by Order of the Ministry of Employment and Social Security, at the proposal of the Social Institute of the Navy, heard the representative organizations of the sector. Such determination shall be carried out by provinces, fisheries and professional categories on the basis of the average values for remuneration received in the preceding year.

The bases to be determined shall be unique, without being lower or higher than those laid down for the various professional categories, in accordance with the provisions of paragraph 1 (1).

Eight. Contribution to the Special Regime of Coal Mining.

1. As from 1 January 2013, the contribution of the Special System of Social Security for Coal Mining shall be determined by the application of the provisions of paragraph Two, without prejudice to the fact that, for the purposes of the Common contingencies, the bases of quotation are normalized according to the following rules:

First. Account shall be taken of the amount of the remuneration received or which the workers have been entitled to receive, for the purposes of contributions for accidents at work and occupational diseases, for the period 1 to 1 of January and 31 December 2012, both inclusive.

Second. Such remuneration shall be aggregated by group, professional groups and professional specialties and mining areas, taking into account the provisions of Article 57 of the General Regulation on the Quotation and Settlement of Other Social Security Rights. The amounts obtained, thus totaled, shall be divided by the sum of the days to which they correspond.

Third. This result shall be the standard daily basis of contributions for common contingencies, the amount of which may not be lower than the amount fixed for the immediately preceding financial year for that professional category, plus the same percentage experienced in the present financial year by the maximum contribution ceiling referred to in paragraph 1 and above the amount resulting from raising the maximum ceiling to the annual amount and dividing it by the calendar days of 2012.

2. The Ministry of Employment and Social Security shall fix the amount of the standard bases by applying the rules laid down in the preceding number.

Nine. Social security contribution base during the perception of the unemployment benefit at the contributory level and during the perception of the benefit by cessation of activity of the self-employed workers.

1. During the perception of the unemployment benefit by extinction of the employment relationship the basis of contribution to the Social Security of those workers for which there is a legal obligation to list, will be the regulatory basis of the unemployment, determined in accordance with Article 211 (1) of the recast of the General Law on Social Security, with respect, in any event, to the amount of the minimum basis for common contingencies provided for in each category and, for the purposes of the Social Security benefits, such a basis shall be considered as common contingency base.

During the receipt of the unemployment benefit by temporary suspension of the employment relationship or by temporary reduction of working time, either by decision of the employer under the provisions of Article 47 of the recast of the Law of the Workers ' Statute or by virtue of a judicial decision taken within a court of insolvency, the basis for the contribution to the Social Security of those workers for whom there is a legal obligation to pay, shall be equivalent to the average of the bases of the last six months of the occupation, due to common contingencies and (a) Contingency of accidents at work and occupational diseases, prior to the legal status of unemployment or at the time of the legal obligation to list.

The resumption of the unemployment benefit, in the cases of suspension of the duty, will entail the resumption of the obligation to list on the basis of the contribution indicated in the preceding paragraphs at the time of the birth of the right.

Where the right to unemployment benefit has been extinguished and, pursuant to Article 210 (3) of the recast of the General Law on Social Security, the worker chooses to reopen the initial right, the basis of the Social security shall be the basis for the unemployment benefit corresponding to the time of birth of the initial right for which the person is entitled.

During the receipt of the benefit only the basis of quotation referred to in the preceding paragraphs shall be updated where it is lower than the minimum social security contribution base in force at any time corresponding to the group of (a) the contribution of the worker at the time of the legal situation of unemployment and up to that ceiling.

2. During the receipt of the contributory-level unemployment benefit, if it is to be listed in the Special System for Agricultural Employed Persons established in the General Social Security Scheme, the contribution base shall be the general character set out in paragraph New.1.

3. During the receipt of the unemployment benefit, if it is appropriate to contribute to the Special Scheme of Coal Mining, the contribution base shall be the standard in force corresponding to the category or professional craft of the worker in question. the time of the legal situation of unemployment.

The contribution base shall be updated in accordance with the basis in force at any time corresponding to the working group or category or professional craft of the worker at the time of the legal situation of unemployment.

4. During the receipt of the economic benefit by cessation of activity of self-employed persons, the basis of contribution to the Social Security for common contingencies, to the corresponding system, shall be the regulatory basis for such benefit, determined in accordance with Article 9.1 of Law 32/2010 of 5 August 2010 establishing a specific system of protection for the cessation of the activity of self-employed workers, with respect, in any event, to the amount of the basic minimum or single basis of contribution provided for under the scheme.

Those groups which, in accordance with the rules governing the contribution to social security, during the activity on a lower basis than the ordinary minimum basis of contribution for self-employed or self-employed persons, shall be quoted as by a reduced contribution basis during the collection of the benefit by cessation of activity.

Ten. Unemployment contribution, Guarantee Fund, Vocational Training and Work of the Autonomous Workers ' Activity.

The contribution of the Unemployed, the Salarial Guarantee Fund, the Vocational Training and the Cese of Activity Contingencies will be carried out from 1 January 2013, according to the following points:

1. The basis for the unemployment contribution, the Guarantee Fund and the Vocational Training Fund for all Social Security Regulations covered by them, shall be that corresponding to the contingencies of accidents at work and diseases. professional.

The provisions of Article 19 (6) of the recast text approved by Decree 2864/1974 of 30 August 1974 and in the implementing rules for the implementation of the provisions of Article 19 (6) of Regulation (EEC) No 2864/1974 shall also apply to the bases for unemployment in the Special Regime for the Workers of the Sea. that provision, without prejudice to the provisions of paragraph 7.

The bases for unemployment, the Guarantee Fund and the vocational training of workers included in the Special System for Workers for Employed Persons established in the General Social Security Scheme shall be the in accordance with paragraph Tres.1 and 2, in accordance with the method of contribution by professional contingencies corresponding to each worker.

The basis for the unemployment contribution of contracts for training and apprenticeship shall be the minimum basis for the contingencies of occupational accidents and occupational diseases.

The contribution base corresponding to the protection by cessation of activity of the workers included in the Special Regime of the Workers for Account Propia or Autonomos and of the workers included in the Special System for Workers Own Agricultural Account established in the Special Regime, shall be the one for which the workers included in such Regime and Special System have chosen.

In the Special Regime for the Workers of the Sea, the basis for the cessation of activity shall be that which corresponds to the self-employed person included in the special scheme, by applying the weightings to those referred to in the Text Recast of Laws 16/1969 of 30 December 1972 and 24/1972 of 21 June 1974, adopted by Decree 2864/1974 of 30 August 1974 on the Special Regime for the Social Security of Workers of the Sea and the Order of 22 November 1974 of 1974.

The provisions of the preceding paragraph shall also apply to vessel owners referred to in the sixth additional provision of Royal Decree 1541/2011 of 31 October 2011 implementing Law 32/2010 of 5 August 2010 on the a specific system of protection for the cessation of activity of self-employed workers is established, except for those included in the first group of such special arrangements, the contribution of which will be the basis for the accidents at work and occupational diseases.

2. As from 1 January 2013, the rates of contribution shall be as follows:

A) For unemployment contingency:

(a) Indefinite recruitment, including indefinite fixed and part-time contracts, as well as the employment of fixed-term contracts in the form of training contracts in practice and for training and learning, relief, interinity and contracts, irrespective of the modality used, carried out with disabled workers: 7,05 per 100, of which 5,50 per 100 shall be borne by the employer and 1,55 per 100 by the worker.

(b) Contracting of a given duration:

1. Recruitment of fixed-term duration: 8.30 per 100, of which 6.70 per 100 will be carried out by the employer and 1.60 per 100 by the employee.

2. Contract of fixed-term duration: 9,30 per 100, of which 7.70 per 100 shall be borne by the employer and 1.60 per 100 by the worker.

The rate of contribution for employed persons of an eventual character, included in the Special System for Workers of Agricultural Account established in the General Social Security Scheme, shall be that laid down in point 1 of the (b) above, for the purchase of a fixed term, except where the rate of contribution provided for in subparagraph (a) above applies, for specific contracts of fixed duration or for workers disabled.

B) For the contribution to the Salarial Guarantee Fund, the 0.20 per 100 is the sole responsibility of the company.

The rate applicable for the contribution to the Salarial Guarantee Fund in the Special System for Agricultural Employed Persons established in the General Social Security Scheme shall be 0,10 per 100, which shall be the sole responsibility of the undertaking.

(c) For the contribution of vocational training, 0,70 per 100, with 0,60 per 100 in charge of the undertaking and 0,10 per 100 in charge of the worker.

The rate applicable for the contribution of vocational training in the Special System for Agricultural Workers established in the General Social Security Scheme shall be 0,18 per 100, of which 0,15 per 100 shall be borne by the company, and 0,03 per 100 in charge of the worker.

(d) For protection by cessation of activity, the rate shall be 2,20 per 100.

11. Contribution to the contracts for training and learning.

The quotas for common contingencies under the employer's and the worker's position, for occupational contingencies, for unemployment, for the Guarantee Fund and for the vocational training of contracts for training and apprenticeship increase, from 1 January 2013 and in respect of the amounts in force at 31 December 2012, by the same percentage as the minimum basis for the General Regime.

Twelve. Contribution of research staff to training.

The contribution of the research staff in training included in the field of application of Royal Decree 63/2006 of 27 January, during the first two years will be carried out in accordance with the rules contained in the previous paragraph. (a) a contribution to the contribution of the European Union to the contribution of the European Union to the development of the European Union;

The system of contributions provided for in this paragraph shall not affect the determination of the amount of the economic benefits to which it is entitled, in respect of which the amount of the minimum base corresponding to Group 1 of the Quotation from the General Regime.

Thirteen. Special provisions on contributions in respect of the advance of the retirement age of the firemen.

In relation to the firemen referred to in Royal Decree 383/2008 of 14 March, establishing the coefficient reducing the retirement age in favour of the firemen at the service of the administrations and public bodies, it will proceed apply a rate of additional contribution on the basis of contributions for common contingencies, both for the company and for the worker.

During the year 2013, the additional contribution rate referred to in the preceding paragraph shall be 7,30 per 100, of which 6,09 per 100 shall be borne by the undertaking and 1,21 per 100 by the worker.

Fourteen. Special contributions in relation to the advance of the retirement age of the members of the Body of the Ertzaintza.

With regard to the members of the Ertzaintza Corps referred to in the additional 40th text of the recast of the General Law on Social Security, an additional rate of contribution shall be applied on the basis of (i) a contribution to the social security of the labour market;

For the year 2013, the additional rate referred to in the preceding paragraph shall be 6,80 per 100, of which 5,67 per 100 shall be borne by the undertaking and 1,13 per 100 by the worker.

15. Except as provided for in the preceding paragraphs, in no case and by application of Article 16 of the recast of the General Law on Social Security, the minimum or unique bases of any of the Regimenes that make up the system of the Social security may be lower than the minimum base of the General Regime.

Sixteen. During the year 2013, the basis of contributions for all the contingencies of the public employees in the General Regime of Social Security to whom it would have been applicable what was established in the additional provision seventh of the Royal Decree-Law No 8/2010 of 20 May, as long as the employment or service relationship remains, will be in line with that in the month of December 2010, unless the remuneration which it receives could correspond to a higher level, in where the monthly contribution is to be made, the monthly contribution shall be made.

For the purposes of the preceding paragraph, the contribution basis for the month of December 2010 shall be deducted, where appropriate, from the amounts of the remuneration concepts which have a periodicity in their accrual over the month or which do not have a periodic character and which have integrated that base without being the subject of a pro-rata basis.

Seventeen. The Minister for Employment and Social Security is empowered to lay down the rules necessary for the implementation and development of the provisions of this Article.

Article 114. Contribution to the General Mutuals of Officials for the year 2013.

One. With effect from 1 January 2013, the rates and contributions of the State to the Special Regime of Social Security of Civil Servants of the State, managed by the General Mutuality of Civil Servants of the State (MUFACE), to which In the case of Royal Decree-Law 4/2000 of 23 June, for the financing of the benefits referred to in Article 12, except as referred to in paragraph (h), of that provision, the following shall be:

1. The percentage of the contributions of the active and assimilated officials integrated into MUFACE, is fixed at 1.69 percent on the regulatory assets established for the year 2012 for the purposes of the contribution of the Passive Rights, increased by 1,00 percent.

2. The amount of the State's contribution, as regulated in Article 35 of the Royal Legislative Decree 4/2000, will represent 4.31 percent of the regulatory assets established for the year 2012 for the purpose of listing Passive Rights, increased 1,00 percent. Of this rate of 4,31, 4,10 corresponds to the State's contribution per asset and 0,21 to the contribution by pensioner exempt from listing.

Two. With effect from 1 January 2013, the rates and contributions of the State to the Special Regime of Social Security of the Armed Forces, managed by the Social Institute of the Armed Forces (ISFAS), referred to by the Royal Decree Legislative text of 9 June 2000, for the financing of the benefits referred to in Article 9, except as referred to in paragraph (f), of that provision, shall be as follows:

1. The percentage of the contribution and contribution of the military personnel in active and assimilated integrated in ISFAS, is fixed at 1.69 percent on the regulatory assets established for the year 2012 for the purposes of the contribution of the Passive Rights, increased by 1.00 percent.

The amount of the State's contribution as regulated in Article 30 of the Royal Legislative Decree 1/2000, will represent 8.82 percent of the regulatory assets established for 2012 for the purposes of listing Passive Rights, increased in 1,00 percent. Of such a rate of 8,82, 4,10 corresponds to the State's contribution per asset and 4,72 to the contribution by pensioner exempt from listing.

Three. With effect from 1 January 2013, the rates and contributions of the State to the Special Regime of Social Security of the Officials of the Administration of Justice, managed by the General Judicial Mutuality (MUGEJU), to which it is In the case of Royal Decree-Law 3/2000 of 23 June, for the financing of the benefits referred to in Article 12, except as referred to in paragraph (f), of that provision, the following shall be:

1. The percentage of the contribution of the staff of the Administration of Justice in active and assimilated, integrated in MUGEJU, is fixed at 1.69 percent on the regulatory assets established for the year 2012 for the purposes of the contribution of the Passive Rights, increased by 1.00 percent.

2. The amount of the State's contribution, as regulated in Article 23 of the Royal Legislative Decree 3/2000, will represent 4.72 percent of the regulatory assets established for the year 2012 for the purposes of listing Passive Rights, increased 1,00 percent. Of such a rate of 4,72, 4,10 corresponds to the State's contribution per asset and 0,62 to the contribution by pensioner exempt from listing.

Four. For the year 2013, in accordance with the provisions laid down in the preceding paragraphs, the amount of the share of the liability and the share of the general mutual funds of officials in respect of the staff included in the field of The coverage of the State Passive Classes Regime and the Special Regiments of Officials, will be determined by applying the percentage rate of 3.86 percent and 1.69 percent, respectively, on regulatory assets. established for the year 2012 for the purposes of listing liabilities, increased by 1 percent (a) the following shall be entered:

MONTHLY CONTRIBUTIONS OF THE CIVIL SERVANTS 'LIABILITIES OF THE STATE, THE STAFF OF THE ARMED FORCES, MEMBERS OF THE JUDICIAL AND PROSECUTOR' S CAREERS, THOSE OF THE BODY OF JUDICIAL SECRETARIES AND THE BODIES AT THE SERVICE OF THE ADMINISTRATION OF JUSTICE

Group/Subgroup Act 7/2007	Monthly fee in euro
1	109.04
A2	85.82
B	75,14
C1	65.91
C2	52.15
E (Law 30/1984) and Group. Professionals (Law 7/2007)	44.46

MONTHLY CONTRIBUTIONS TO THE GENERAL MUTUAL FUND OF CIVIL SERVANTS OF THE STATE, THE SOCIAL INSTITUTE OF THE ARMED FORCES AND THE JUDICIAL MUTUAL SOCIETY

Group/Subgroup Act 7/2007	Monthly fee in euro
1	47.74
A2	37.57
B	32.91
C1	28.86
C2	22.83
E (Law 30/1984) and Group. Professionals (Law 7/2007)	19.46

These monthly amounts will be paid twice in the months of June and December.

With the exception laid down in the last paragraph of the first paragraph of Article 23.1 of the Recast Text of the Law of Passive Classes of the State, and in accordance with the provisions of the Law of the State, professional military personnel other than career and the Military personnel from the Naval Add-and-Reserve Escalas will pay the monthly dues of passive rights to fifty percent.

ADDITIONAL PROVISIONS

First. Revenue allocation to the Health Cohesion Fund.

The revenue generated in the State Budget pursuant to Articles 5 and 8 of Royal Decree 1207/2006 of 20 October will affect the compensation to the Autonomous Communities for health care. (a) concerted action to provide for the provision of temporary assistance to citizens who are temporarily displaced to Spain, as set out in that Royal Decree.

Second. Incorporation of cash balances from the Autonomous Body of the National Institute of Public Administration.

The National Institute of Public Administration, under the Ministry of Finance and Public Administration, is authorised to incorporate the amounts not used at the end of the Agency into the Office's own treasury. financial year 2012, up to a ceiling of EUR 188.75 thousand, of the funds for the implementation of the Employment Training Plans allocated to the INAP as a promoter, and of those for complementary activities related to the training programme for employment in public administrations.

Third. Rules for the budgetary implementation of the Centre for Industrial Technological Development (CDTI).

Uno.1. During the financial year 2013, the granting of loans and advances by the CDTI shall be in accordance with the rules laid down in the additional tenth provision of this Law for loans and advances to be financed under Chapter 8 of the General Budget of the State.

2. The authorization provided for in paragraph 1 (a) of that additional provision shall not be required where the interest rate applicable to loans and advances is equal to or greater than the one-year interest rate issued by the Bank. of Spain corresponding to the month preceding the approval of its convocation or, where appropriate, the month before it was granted.

Two. The CDTI will adjust its activity in a way that does not present the need for funding measured according to the European System of National Accounts.

Three. On a quarterly basis, the CDTI shall inform the Ministry of Finance and Public Administration of the implementation of the operations carried out for the purpose of verifying compliance with the limits laid down in the preceding paragraphs.

Fourth. Extraction of electrical energy from island and extra-island electricity.

During the financial year 2013, the application of the compensation mechanism under the general budget of the State established in the first provision of Royal Decree-Law 6/2009 of 30 April 2009, for which it is adopted, is suspended. certain measures in the energy sector and the social bond is approved, without any right to be generated or to make compensation from the budgets for the financial year 2013 as a result of the extraction of electricity from the island and extra-island systems for the financial year 2012.

Fifth. Contributions for the financing of the Electricity Sector.

1. In the General Budget Laws of the State of each year, it will be used to finance the costs of the electricity system provided for in Article 16 of Law 54/1997 of 27 November of the Electricity Sector, which are related to the promotion of renewable energies, an amount equal to the sum of the following:

(a) the estimate of the annual collection corresponding to the State derived from the taxes included in the law of fiscal measures for energy sustainability.

b) 90 percent of the estimated revenue from the auction of greenhouse gas emission allowances, with a maximum of 450 million euros.

2. 10 percent of the estimated revenue from the auction of greenhouse gas emission rights, with a maximum of 50 million euros, is affected by the policy of combating climate change.

3. Such contributions shall be made by means of monthly bookings for a maximum amount of the effective collection amount corresponding to the State for such taxes, fees and revenue by auctioning of allowances, in the immediate month The competent authorities of the Ministry of Finance and Public Administrations have certified that the number indicated in the case of allowances is not exceeded.

The contribution to be made on the basis of the December collection shall be made from the budget for the following financial year.

Sixth. General charge for restructuring the provision of electronic administration services performed by the National Mint and Timbre-Real Casa de la Moneda in the field of the General Administration of the State.

One. In order to rationalize its expenditure, the provision of the certification, signature and electronic administration services that the business public entity has been carrying out in the field of the General Administration of the State, as well as the bodies and public entities linked to or dependent on it, will be used for the year 2013, through a general mandate to be carried out by the Ministry of Finance and Public Administrations, for which they will be unified, without a continuity solution, the different ones that the Entity has formalized and in (a) to be effective in this field; all this, without prejudice to the fact that the public bodies and bodies entrusted with the task may agree, at the end of the respective days in force, the extinction of the same or their extension, or the contracting with entities public or private other than the entity would start. In this order, other services or functionalities derived from the development of the Electronic Administration may be incorporated, if the Ministry of Finance and Public Administrations will agree.

Two. The total amount of the charge referred to in the preceding paragraph shall be, in any case, less than the sum of the different management arrangements in force which the institution has individually subscribed to with each of the bodies, entities and public bodies linked to or dependent on the General Administration of the State, which are included in the scope of the general mandate, unless new services or non-planned functionalities are included.

The file or files to be processed for the purpose of formalisation or, where appropriate, modification of the general charge, shall be incorporated in a certificate to be issued by the authority responsible for the observance of the provisions of the Previous paragraph.

The rates to be applied to this activity of the Entity will be approved in accordance with the provisions of the Statute of the Entity, approved by Royal Decree 1114/1999, of June 25.

Three. The entity shall, in accordance with the rates laid down, receive the consideration for the activity carried out directly from the departments and the managing centres to which this activity is addressed or, where appropriate, to the public bodies. corresponding.

Four. The Government may agree to the extension of the general mandate provided that the conditions under which the general mandate is given are maintained in post-2013 exercises.

Seventh. Disposal of immovable property.

Revenue from the sale of immovable property may be used for the financing of ancillary contracts for the disposal of goods of that nature.

For the purposes referred to in the preceding paragraph, generations of credit may be authorized in Chapter 2, corresponding to current expenditure on goods and services, without the sum of the credit generated for this purpose and the credit which, if applicable, it is generated in the real investment chapter, it can exceed the amount of income that justifies the generation.

Eighth. Modification of the period provided for in Law 16/1985 of 25 June of the Spanish Historical Heritage in relation to the Inventory of the Furniture of the Church.

It is extended by one year from the entry into force of this Law, the deadline referred to in the additional provision eighth of Royal Decree-Law 20/2011 of 30 December, of urgent measures in budgetary, tax and financial matters for the correction of the public deficit, in relation to the additional provision of the second provision of Law 4/2004 of 29 December 2004, of an amendment to the tax and tax benefits of events of exceptional public interest and, in turn, in relation to the the transitional provision of Law 42/1994 of 30 December 1994 on tax measures, In the case of the Spanish Government, the Spanish Government and the Spanish authorities have not been able to provide any information on the case.

Ninth. Grant of grants or the subscription of agreements with Autonomous Communities that do not meet their objective of budgetary stability, public debt or the spending rule.

One. In accordance with the provisions of Article 20.3 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability, as from the entry into force of this Law and until 31 December 2013, the granting of grants or the subscription of agreements by any of the individuals who make up the State public sector referred to in Article 3 of Law 47/2003 of 26 November, General Budget, with the administration of a Community Autonomous or dependent entities and linked to it which would have failed to fulfil its objective of stability the public debt budget or the expenditure rule, where appropriate, for the financial years 2011, 2012 or 2013 when those involve a transfer of resources from the public sector subjects to those of the non-compliant Autonomous Community, (a) a commitment to carry out the expenditure of the latter, or both circumstances will be given at the same time, shall specify in advance of its approval, a favourable, mandatory and binding report by the Ministry of Finance and Public.

With regard to the implementation of the 2011 budgets, it is understood that the objective of budgetary stability has not been met when it has resulted from the report presented by the Ministry of Finance and Public Administrations. Council of Fiscal and Financial Policy of the Autonomous Communities, in application of the provisions of Article 17 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability.

With respect to the implementation of the 2012 budgets, as long as the report referred to in the preceding paragraph is not issued, the following shall be understood as a result of this additional provision, which results in non-compliance with the objective of the budgetary stability of public debt where this results from the forecasts for the closure of the financial year 2012 for each of the Autonomous Communities, which, if appropriate, are published by the Ministry of Finance and Public Administrations.

In respect of the 2013 budgets, it is understood that the objective of budgetary stability, public debt or the expenditure rule has not been met where this has resulted from the reports referred to in Article 17 of the Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability. The verification in this report of compliance by an Autonomous Community in the 2013 budgets will not exempt from the authorization of the Ministry of Finance and Public Administrations, provided for in this article, in the case where the Non-compliant in 2011 or 2012 in accordance with the provisions set out in the preceding paragraphs.

Two. The same requirement in respect of the granting of grants or the subscription of agreements shall apply if, in accordance with Article 19 of the Organic Law 2/2012 of 27 April 2012, budgetary stability and Financial Sustainability, the Government of the Nation makes a warning to an Autonomous Community in the event that it appreciates a risk of non-compliance with the objective of budgetary stability of public debt or the spending rule. This limitation shall apply from the moment the warning is issued.

Three. The Ministry of Finance and Public Administrations shall communicate the non-compliance or the warning referred to in the preceding paragraphs to the various ministerial departments, which shall in turn communicate it to the entities attached or linked to them.

Four. In the cases provided for in the preceding paragraphs and in respect of the agreements signed and in implementation, no extension or modification shall be carried out without the prior favourable report of the Ministry of Finance and Public Administration.

Likewise, the modification of the grant of subsidies, in the case that it is foreseen in its regulatory regulations, will not proceed without the previous favorable report of the Ministry of Finance and Public Administrations.

Five. The report of the Ministry of Finance and Public Administrations referred to in the previous paragraphs, to be issued by the Secretariat of State for Budgets and Expenses once the Secretariat of State of Administrations is consulted. Public, it may take into account, among other criteria:

(a) the extent of the deviation that would have occurred with respect to the objective of stability, public debt or the established expenditure rule. In the case of paragraph Two, the deviation shall relate to the estimate which prompted the warning against the target.

(b) the causes of such diversion.

(c) The measures which would have been taken to correct it.

(d) the effect on the deficit or the public debt which may be derived from the grant or the agreement, as well as its object.

e) The form of financing of the proposed expenditure.

Tenth. Collaboration agreements between the Management Entities of Social Security and the Autonomous Communities for the control and monitoring of temporary incapacity.

In the partnership agreements to be concluded by the Social Security Management Entities with the Autonomous Communities for the control and monitoring of temporary incapacity, the advance of up to the total amount of the amount envisaged may be provided for. in the respective convention for the financing of the actions to be carried out by the Autonomous Communities.

For these purposes, prior to the formalisation of the conventions referred to in the preceding paragraph, the approval of the Council of Ministers shall be required. To this end, the head of the Ministry of Employment and Social Security, prior to the Ministry of Finance and Public Administration, will raise the appropriate proposal to the Council of Ministers.

Tenth first. Loans and advances financed from the General Budget of the State.

One. In order to meet the objectives of budgetary stability and indebtedness, the granting of loans and advances financed directly or indirectly from Chapter 8 of the General Budget of the State adjust, with indefinite duration, to the following rules:

a. Except express authorization of the Minister of Finance and Public Administrations, no loans and advances may be granted to the interest rate lower than that of the debt issued by the State in instruments with similar maturity.

In the case of loans and advances to be granted through competitive competition procedures, the above requirement must be met at the time before the convocation is approved.

The determination of the interest rate shall be justified in the file by the relevant managing body. In cases where a direct relationship with the indicated reference is not possible, a report shall be accompanied by the General Secretariat of the Treasury and Financial Policy.

This rule shall not apply to the following cases:

-advances to be granted to staff.

-Advances repayable with Community funds.

-Loans or advances whose interest rate is regulated by rules of legal status.

-Loans to the Insurance Compensation Consortium for Export Credit Insurance.

b. The beneficiaries of the loans or advances shall prove that they are aware of the payment of the repayment obligations of any other loans or advances previously granted from the General Budget of the State. It is for the expenditure management centre to verify compliance with such conditions prior to the payment, requiring, where it cannot be otherwise credited, a declaration responsible for the beneficiary or certification of the competent body if This is a public administration.

Two. The Order of the Minister of Finance and Public Administrations will dictate the instructions that are necessary for the fulfillment of the provisions of this provision.

Tenth second. Loans and advances in research, development and innovation policy.

During the financial year 2013, the granting of loans and advances from appropriations under policy 46 "Research, development and innovation" shall not require the authorisation provided for in point (a) of paragraph One of the additional provision the first of this Law where the interest rate applicable to loans and advances is equal to or greater than the interest rate of one year published by the Bank of Spain corresponding to the month preceding the approval of its call or, where appropriate, the month before it was granted.

Tenth third. Grants to maritime and air transport for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla.

One. With indefinite validity they will be entitled to obtain bonuses in the rates of the regular services of maritime and air transport of passengers, the Spanish citizens, as well as those of the other Member States of the European Union or other Signatory States to the Agreement on the European Economic Area or Switzerland, their national family members of third countries benefiting from the right of residence or the right of permanent residence and nationals of third countries long-term residents, who credit their status as a resident of the Autonomous Communities of The Canary Islands and the Balearic Islands and the cities of Ceuta and Melilla.

The right of residence of family members of nationals of Member States of the European Union or of another State party to the Agreement of the European Economic Area shall be accredited in accordance with Royal Decree 240/2007 of 16 February on entry, free of charge movement and residence in Spain of nationals of the Member States of the European Union or of another State party to the Agreement on the European Economic Area. The right of long-term residence of third-country nationals referred to in the preceding paragraph shall be credited in accordance with the provisions of the Organic Law 4/2000 of 11 January 2000 on the rights and freedoms of foreigners in Spain and its social integration and its development regulations.

Two. The percentage of the bonus applicable in the maritime transport tickets, with indefinite validity, for direct journeys, whether from one way to the other, between the Autonomous Communities of the Canary Islands and the Balearic Islands and the cities of Ceuta and Melilla, respectively, and the rest of the national territory will be 50 percent of the bonificable rate and in the inter-island trips will be 25 percent of that amount.

The Minister for Public Works may set the maximum amounts for each trip by Ministerial Order. The part of the tariff exceeding those maximum amounts shall not be the subject of a bonus. The rate is lower than the maximum amount of the bonus for calculating the bonus.

Three. The percentage of the allowance in the fares for scheduled air passenger transport services between the Autonomous Communities of the Canary Islands and the Balearic Islands and the cities of Ceuta and Melilla respectively and the rest of the national territory, As well as in inter-island travel, it will be, with indefinite validity, 50 percent of the bonificable rate for each direct trip of one way or one way back and forth.

For this purpose, it is considered a direct journey from the airport or heliport of the point of origin in the archipelagos, Ceuta or Melilla, to the final destination, different from the previous one, in the national territory and vice versa, without intermediate scales or scales, provided that they do not exceed 12 hours, except for those that have been imposed by the technical needs of the service or for reasons of force majeure.

The Minister for Public Works will be able to establish by way of Ministerial Order maximum amounts for air transport, distinguishing between the different markets concerned.

The part of the tariff exceeding those maximum amounts shall not be the subject of a bonus. Where the rate is lower than the maximum amount of bonus for the calculation of the allowance, the rate of the bonus shall be 50%.

Four. The status of resident in the Autonomous Communities of the Canary Islands and the Balearic Islands and in the cities of Ceuta and Melilla for the purposes of the allowances covered by this provision shall be credited by the certificate of registration in the effect.

Other means may be established for the accreditation of the status of resident, in place of the provision of this paragraph or as an additional one.

Five. Since the entry into force of this Law:

(a) The managing bodies of the subsidies of the Ministry of Public Works may access the services of verification and consultation of data of identity, domicile, residence, nationality and foreign regime of the Platform of Intermediation of the Ministry of Finance and Public Administrations in order to verify compliance with the requirements to be beneficiaries of the grant and to carry out the control functions entrusted to these bodies, with the guarantees provided for in the Law Organic 15/1999, of December 13, of Protection of Personal Data and in the Law 58/2003, of 17 December, General Tax.

(b) The managing bodies may provide the agencies, air or sea carriers or their delegations with a telematic course, which shall place on the market the certificates of transport and so request, confirmation of compliance with the requirements to be a beneficiary of the grant.

The transfer of data provided for in the preceding paragraphs and their processing shall not require the consent of the data subjects or require them to be informed of such processing, in accordance with the provisions of Articles 11.2 (a) respectively. and 5.5 of the Organic Law 15/1999, of data protection.

Six. Where compliance with the requirements to be a beneficiary of these grants cannot be credited through the Intermediation Platform as provided for in paragraph Five, those requirements shall be credited by any of the following: the means provided for in the implementing rules. For these purposes, the certificate of registration shall be in accordance with the provisions laid down in the rules for the development of such bonuses.

Seven. Without prejudice to the provisions of paragraph 1 of this provision, the allowances provided for in respect of family members of third countries benefiting from the right of residence or the right of permanent residence and citizens Third country nationals who are long-term resident, who credit their status as resident in the Autonomous Communities of the Canary Islands and Illes Balears and in the cities of Ceuta and Melilla shall have effect from 1 April 2013.

Tenth fourth. State grant for operating expenses and annual allocation for security expenditure of political parties for 2013.

On the basis of the provisions of the Sixth Additional Provision of Organic Law 8/2007 of 4 July 2007 on the financing of political parties, the State subsidy for operating expenditure to political parties (implementation) was implemented during 2013. Budget 16.01.924M.485.01) will amount to 52,704.14 thousand euros and the annual allocation to political parties for security expenditure (budget implementation 16.01.924M.484) will amount to 2,706.20 thousand euros.

Tenth fifth. Road agreements with the Autonomous Community of the Balearic Islands.

The Government is authorized to allow in the framework of the existing agreements of collaboration signed with the Consell de Govern of the Autonomous Community of the Balearic Islands, to be able to initiate the necessary actions to guarantee the compliance with the commitments made for the financing of road projects implemented in accordance with the provisions of the abovementioned conventions.

Tenth sixth. Remuneration of the managerial and other staff of the mutual work accidents and occupational diseases of the Social Security and of their joint institutions and institutions.

One. The remuneration received by the persons who, at the entry into force of this Law, have managerial positions in the mutual work accidents and occupational diseases of the Social Security and their joint entities and institutions, members of the State public sector in accordance with Article 2 of Law 47/2003 of 26 November 2003, General Budget, which is paid out of the concept 130 'Fixed work', sub-concepts 0 'High charges' and 1 'Other managers', of the expenditure budget of the relevant institution, may not exceed the highest amount of those who correspond to the high positions of the Government of the Nation, its Advisory Bodies, the General Administration of the State, the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors. Notwithstanding the above limitation, the said management posts may receive additional remuneration in excess of the amount resulting from the application of the same, in which case the remuneration shall be absorbed by the basic remuneration, and the exclusive dedication of those and, consequently, their incompatibility for the performance of any other paid activity will be determined.

In any event, the remuneration which, by any concept, the persons referred to in the preceding paragraph, may experience, may be increased in the financial year 2013 in respect of the amounts received in the financial year 2012 without being taken into account the reduction approved by the Royal Decree-Law 20/2012 of July 13.

Two. In cases where the provision of the services of the officials of the mutual societies and of their joint institutions and institutions is initiated as from 1 January 2010, the basic remuneration for any concept to be paid by the Under the term 'fixed employment', sub-concepts 0 'High charges' and 1 'other managers', of the expenditure budget of the institution concerned, may not exceed the amounts laid down in the remuneration scheme of the directors General of the Management Entities and Common Services of Social Security.

Three. The remuneration of the other staff at the service of the mutual and their joint institutions and institutions shall be subject to the provisions of the State public sector and, in particular, to the provisions of the Article 27 of this Law.

Four. For the purposes of the limitations laid down in paragraphs 1 and 2, the remuneration which comes from the historical assets of the mutual or the institutions linked to the assets shall also be computable.

Tenth seventh. Modules for economic compensation for the performance of Judges of Peace and Secretaries of the Courts of Peace.

One. The Judges of Peace, appointed in accordance with the provisions of Article 101 of the Organic Law 6/1985 of 1 July, of the Judicial Branch, shall, in accordance with the number of inhabitants of the municipality, receive the annual remuneration indicated below, which do not vary from those in force at 31 December 2012:

	Annual
From 1 to 1,999 inhabitants	1,072.78
From 2,000 to 4,999 inhabitants	1.609.11
From 5,000 to 6,999 inhabitants	2.145.45
From 7,000 to 14,999 inhabitants	3.218.15
Of 15,000 or more inhabitants	4.290.85

Two. The staff, excluding those belonging to the bodies at the service of the Administration of Justice, who are acting as Secretary of a Peace Court, with appointment issued for that purpose, will receive, according to the number of inhabitants of the the right of the municipality, the annual amounts shown below, which do not vary from those in force at 31 December 2012.

	Annual
From 1 to 499 inhabitants	531.28
From 500 to 999 inhabitants	789.11
From 1,000 to 1,999 inhabitants	945.37
From 2,000 to 2,999 inhabitants	1.101.55
From 3,000 to 4,999 inhabitants	1.414.02
From 5,000 to 6,999 inhabitants	1,726.50

Three. The previous amounts will be financed from the corresponding budgetary applications, and will be paid for quarterly periods in the months of March, June, September and December.

Tenth eighth. Soldiers of troops and marineria.

The maximum military personnel and marine personnel to be reached on 31 December 2013 will not be able to exceed 80,000 troops.

The Ministry of Defense is authorized to initiate the selection and recruitment process from the approval of this Law.

Tenth ninth. Public Employment Offer for access to judicial and tax careers.

The Public Employment Offer for access to judicial and fiscal careers that may result from the accumulation of places provided for in Article 23.3 of this Law, will not be able to exceed, in the year 2013, the maximum limit of 50 places.

20th. Recruitment of personnel from public commercial companies in 2013.

One. In 2013, the public commercial companies referred to in Article 22 (1) of this Law shall not be able to recruit new staff, except for contracts which meet calls initiated in financial years. which are binding in the framework of multiannual programmes or plans which are in force for the entry into force of this Law.

This limitation shall not apply in the case of recruitment of staff, official or labour, with a pre-existing relationship of a fixed and indefinite nature in the state, regional or local public sector in which, respectively, the latter is included the relevant trading company.

Only in exceptional cases and to meet urgent and non-deferred needs, they may be able to carry out temporary contracts.

Two. In the case of State-owned commercial companies, temporary contracting taking into account the provisions of the previous paragraph shall be made in accordance with the criteria and instructions which, after favourable report by the Ministry of Finance and Public administrations are dictated by the majority shareholder of the respective companies.

Three. The provisions of paragraph One of this additional provision are of a basic nature and are dictated by the provisions of Articles 149.1.13 and 156.1 of the Constitution.

21st. Accumulation rate of replacement of staff.

Exceptionally, and for the purposes of Article 23 (3) of this Law, the Minister of Finance and Public Administrations may propose the accumulation of part of the seats resulting from the rate of replacement of staff. corresponding to one or more of the priority sectors defined in Article 23 (1), in those Bodies or Scales whose coverage is considered to be a priority in another or other sectors of the sectors referred to in that provision.

Twenty second. Recruitment of staff from public sector foundations and consortia in 2013.

One. In 2013, public sector foundations and consortia mainly participated by the public sector administrations and bodies defined in Article 22 (1) of this Law will not be able to proceed to the recruitment of new staff.

This limitation shall not apply in the case of staff, official or employment contracts, with a pre-existing relationship of a fixed and indefinite nature in the public, regional or local public sector in which, respectively, the including the relevant public sector foundation or consortium.

Only in exceptional cases and to meet urgent and non-deferred needs, they may be able to carry out temporary contracts.

Two. In the case of public sector foundations and consortia with majority participation in the public sector, temporary contracting taking into account the above mentioned in the previous paragraph, will be done in accordance with the criteria and instructions which, prior to the favourable report of the Ministry of Finance and Public Administrations, are dictated by the departments or bodies of guardianship or with majority participation in them.

Three. The provisions of paragraph One of this additional provision are of a basic nature and are dictated by the provisions of Articles 149.1.13 and 156.1 of the Constitution.

Twenty third. Compensation for the service of staff posted abroad.

During the next financial year 2013, the effectiveness of Article 26.3 of Royal Decree 462/2002 of 24 May 2002 on compensation for the service is suspended.

Twenty-fourth. Other personnel costs in the State Administration in 2013.

One. In order to make effective the minoration of the social action expenses provided for in this Law, in accordance with the provisions of Articles 32.2 and 38.10 of Law 7/2007, of 12 April, of the Basic Staff Regulations, the provisions of this Law are suspended. conventions, pacts and agreements contrary to that minoron.

Two. The authorisation of the salary mass by the Ministry of Finance and Public Administrations of the entities and bodies referred to in Article 22 (a), (d) and (g). One of this Law, will be done taking into account the minoring of the concept of social action.

Twenty-fifth. Remuneration limitation of commercial contracts of public sector staff.

The limits laid down in Article 22 of this Law shall apply to the remuneration of commercial contracts of public sector personnel.

This provision is of a basic nature and is dictated by Articles 149.1.13 and 156.1 of the Constitution.

Twenty-sixth. Analysis of the remuneration of public administrations.

The Ministry of Finance and Public Administrations will carry out an analysis of the remuneration systems of the various Public Administrations, giving an account of the results of the same to the Sectoral Conference of Public Administration, to the effects of the provisions of Article 100.2 of Law 7/2007 of 12 April 2007 on the Basic Staff Regulations.

Twenty-seventh. Hydrographic Confederation of the Guadalquivir.

The Relationship of Jobs of the Official and Labor Staff to which the Royal Decree 1498/2011 of 21 October refers, for which, in execution of sentence, the personal and material means are integrated in the State Administration Transferred to the Autonomous Community of Andalusia by Royal Decree 1666/2008 of 17 October, it will be approved by the Executive Committee of the Commission of the Remuneration Committee, with effect from 1 January 2013, until that date the remuneration to be paid.

Twenty-eighth. Family benefits of Social Security.

As from 1 January 2013, the amount of the family benefits of Social Security, in its non-contributory form, as well as the amount of the income limit for access to them, regulated in Section II of Chapter IX of the Title II of the recast of the General Law on Social Security, shall be as follows:

One. The amount of the economic allocation set out in Article 182 bis.1 shall be calculated on an annual basis of EUR 291.

Two. The amount of the allocations laid down in Article 182 bist.2 for cases in which the child or child received in charge has the status of disabled shall be:

(a) EUR 1,000 if the child or child in charge of the child has a degree of disability equal to or greater than 33%.

(b) EUR 4,335,60 if the child in charge is over 18 years of age and is affected by a disability to a degree equal to or greater than 65%.

(c) EUR 6,504.00 when the child in charge is over 18 years of age, is affected by a disability of 75% or more and, as a result of anatomical or functional losses, needs the contest of another person to perform the most essential acts of life, such as dressing, scrolling, eating or the like.

Three. The amount of child birth or adoption provided for in Article 186.1, in the case of large families, single parents and in the case of disabled mothers, shall be EUR 1 000.

Four. The income limits for entitlement to the economic allowance per child or minor in charge, as referred to in the first and second subparagraphs of Article 182.1.c), are fixed at EUR 11,490,43 per year and, in the case of large families, EUR 17,293,82, increasing by EUR 2,801.12 for each dependent child from the fourth, is included.

Twenty-ninth. Economic subsidies of Law 13/1982, of April 7, of Social Integration of the Disabled, and care pensions.

One. As from 1 January 2013, the economic subsidies referred to in Law 13/1982 of 7 April on the Social Integration of the Disabled shall be fixed, according to the subsidy class, in the following amounts:

	Euro/month
Minimum income guarantee allowance	149.86
Third-party aid allowance	58.45
Mobility allowance and compensation for transport costs	62,10

Two. As from 1 January 2013, aid pensions recognised under the provisions of the Law of 21 July 1960 and Royal Decree 2620/1981 of 24 July 1981 shall be fixed at EUR 149,86 per month, Two additional payments of the same amount shall be paid in the months of June and December.

Three. Assistance pensions shall be reviewed on a regular basis, in order to verify that the beneficiaries maintain the conditions required for their recognition and, if not, declare the right to be extinguished and require the reimbursement of the benefits. amounts unduly received. The Ministry of Employment and Social Security may call for the opening of the review procedures, for the purpose of practicing the economic and budgetary adjustment of the expenditure generated. The results of these procedures will be communicated to the aforementioned ministerial department.

30th. Social aid to those affected by the Human Immunodeficiency Virus (V.I.H.).

During the year 2013, the monthly amounts of social aid recognized in favour of persons contaminated by the Human Immunodeficiency Virus (V.I.H.), as set out in points (b), (c) and (d) of Article 2.1 of the Royal Decree-Law 9/1993, 28 May, shall be determined by the application of the proportions referred to in the letters referred to in the amount of EUR 607,13.

Thirtieth first. Update of the amount of economic benefit established by Law 3/2005 of 18 March.

As from 1 January 2013, the amount of the economic benefits recognised under Law 3/2005 of 18 March 2005 on citizens of Spanish origin posted abroad, during their age, as a result of the War Civil, and who have developed the majority of their life outside the national territory, shall, on an annual basis, make the difference between EUR 7,129,69 and the annual amount collected by each beneficiary for the pensions referred to in paragraphs (a), (b) (c) Article 2 of Law 3/2005, or the difference between EUR 7,129,69 and the annual income or income which the beneficiaries referred to in Article 2 (d) of Law 3/2005.

Thirtieth second. Deadlines in Passive Classes.

One. With effect from 1 January 2013 and indefinite validity, the economic effects arising from the recognition of the benefits of the State Passive Classes Scheme, whatever its regulatory legislation, as well as the special legislation of war, shall be rolled back three months from the first day of the month following the filing of the corresponding application.

Two. The right of the Administration to request the reimbursement of the benefits of the Unduly Perceived Passive Classes Scheme, whatever its regulatory legislation, as well as the benefits caused under the special legislation of war, and, in general, of any other benefits paid out of the appropriations of Section 07 of the Budget of State Expenditure, shall be prescribed at four years from the date of their receipt or of the date on which it was exercised the action to demand their return, regardless of the cause that originated the perception undue.

In order to comply with the economic obligations laid down in the State Passive Classes Scheme, the limitation period shall also be four years.

Thirtieth third. Compensation for prison time and in favour of social express.

The time limit for the submission of applications for the benefits laid down in the additional decision of 29 June 1990 of Law 4/1990 of 29 June 1990, and in the additional 18th of the Law On 23 December 2008, the General Budget of the State for the year 2009 will be definitively finalised on 31 December 2013, without prejudice to the recognition of the right at a later date.

Thirteenth. Regularisation of undue surveys in the public sector.

One. The bodies responsible for the staff shall be responsible for verifying, for the purposes of future pensions which may be caused, that officials on whom they exercise their powers are included in the social protection scheme which They are legally responsible. If any situation of undue framing is revealed, they shall state by administrative decision that the official is unduly framed, immediately regularizing their situation in the system which corresponds.

For the purposes of this regularisation, the General Social Security Office shall be asked to discharge or discharge the corresponding discharge in the General Social Security Scheme, who shall decide in accordance with the General Regulation on Registration of Companies and Affiliations, High, Low and Variations of Data of Workers in Social Security, approved by Royal Decree 84/1996, of January 26.

Two. The services provided and the contributions made in accordance with the rules of the scheme for which the scheme is declared undue shall be taken into account by the scheme to recognise the pension in accordance with the procedure laid down in the Royal Decree. 691/1991 of 12 April 1991 on the mutual recognition of quotas between social security schemes.

Thirteenth. Increase for the year 2013 of the benefits of great invalidity of the Special Regime of Social Security of the Armed Forces.

The benefits of great invalidity of the Special Regime of Social Security of the Armed Forces, caused up to December 31, 2012, will be increased by 1 percent in 2013.

30th. Pension of Orphan Classes.

One. As from 1 January 2013 and with an indefinite period of validity, no new pension awards will be made for orphans over the age of 21 who have not been incapacitated under the legislation in force on 31 December 1984, or on the special war legislation.

The preceding paragraph shall be exempt from the provisions of the preceding paragraph in respect of the extraordinary pensions of orphans caused by acts of terrorism, as well as the pensions already recognised which, for any reason, are not to be collected at 31 December 2012, which may be included in payroll after that date.

Two. The procedures initiated and not resolved at the date of entry into force of this Law and the requests for co-participation or accumulation that are made after it, shall be governed by the legislation in force at December 31, 2012.

Thirteenth. Social Protection of the Staff Regulations of the National Intelligence Center.

1. Staff who have obtained the status of statutory staff of the National Intelligence Center before 1 January 2011 shall maintain their inclusion in the social protection scheme provided for in the State Passive Classes Scheme. in the face of the risks of old age, disability and death and survival, and by the specific action that the Law entrusts to the Social Institute of the Armed Forces in the face of the contingencies of need for health care, temporary incapacity, utility for service and family loads.

2. Staff Regulations of the National Intelligence Center which have obtained such a condition after 1 January 2011, and shall not have prior to this date the status of personnel included in the scope of the Text The law of the State Passive Classes, approved by Royal Decree 670/1987, of April 30, will be included, to the exclusive effects of the provisions of that legal text and its provisions of development, in the General system of social security.

This inclusion will respect the specific features of the extraordinary pension scheme provided for in the State Passive Classes regulations with the necessary adaptations.

3. The statutory staff of the National Centre for Lnteligence, irrespective of their date of entry into this public body, shall cease to be bound by it by complying with the legally established retirement age for civil servants. the General Administration of the State, at the time from which they shall be entitled to the economic benefit due to retirement provided for in the General System of Social Security or in the Special Regime of Social Security of the Armed Forces, as appropriate and subject to compliance with the requirements laid down for that purpose.

In the attention of psycho-physical aptitudes and the level of availability required to provide services in the National Intelligence Center, it is expressly excluded for all personnel of the National Center for the National Intelligence Center. the possibility of voluntarily extending the active service beyond the legally established age for the forced retirement of the official staff at the service of the General Administration of the State.

4. All statutory staff of the National Centre for Lnteligence shall make their contributions to the bodies which, in each case, correspond to the classified list, providing them with payment, if any, to cause the corresponding benefits (a) aid and economic assistance, service times and contributions or contributions already made under the scheme of origin, in accordance with the provisions of the existing rules on the reciprocal calculation of quotas between the different schemes.

5. Regardless of the social protection regime to which the personnel of the National Intelligence Center are assigned, the competent medical courts in the field of the Ministry of Defense will continue to be competent to issue opinions. which correspond within the procedure to determine the incapacity or uselessness of such staff.

Thirteenth. Discount on the payroll of public employees for absence from work due to illness or accident that does not result in a situation of temporary incapacity.

One. The absence to work due to illness or accident that does not result in a situation of temporary incapacity, by the staff referred to in Article 9 of the Royal Decree Law 20/2012, of July 13, of measures to guarantee the (a) budgetary stability and the promotion of competitiveness, the implementation of the planned discount on the temporary incapacity situation, the terms and conditions laid down for each of the staff members; Public Administrations.

Two. In accordance with the provisions of the previous paragraph, in the case of the State Administration, bodies and entities governed by public law and constitutional bodies, the discount referred to in the previous paragraph shall not be apply where the number of days of absence due to sickness or accident in the calendar year does not exceed the figure laid down by the Order of the Ministry of Finance and Public Administrations and with the requirements and conditions laid down therein.

Three. Since the entry into force of this provision, agreements, agreements and conventions for staff in its field of application, containing clauses which are contrary to its content, are suspended and without effect.

Four. The references contained in Article 9 of Royal Decree-Law 20/2012 of 13 July 2012 on measures to ensure budgetary stability and the promotion of competitiveness, to staff within the general system of social security, they are applicable to the staff covered by the special scheme for the social security of workers of the sea which falls within its scope.

Five. The Government is hereby enabled to adopt, on a proposal from the Minister of Finance and Public Administrations, the necessary measures with a view to making the content of this provision applicable to staff at the service of the Administration of Justice in the Organic Law 6/1985, of July 1, of the Judicial Branch.

Six. Paragraph One of this provision is of a basic nature and is dictated by the provisions of Articles 149.1.13ª, 149.1.18ª and 156 of the Constitution.

Thirtieth ninth. Legal interest in money.

1. In accordance with the provisions of Article 1 of Law 24/1984, of 29 June, on the modification of the legal interest rate of money, this is established at 4% until 31 December 2013.

2. During the same period, the interest for late payment referred to in Article 26.6 of Law 58/2003 of 17 December, General Tax, shall be 5 percent.

3. During the same period, the interest for late payment referred to in Article 38.2 of Law 38/2003 of 17 November, General of Grants, shall be 5%.

40th. Export Credit Insurance.

The maximum coverage limit for new contracts, excluding the Open Policy of Export Management (PAGEX), the Policy 100 and the Polyza Master, which will be able to secure and distribute the Spanish Company of Credit Insurance to Export, Company Anonymous (CESCE) will be, for the year 2013, of 9,000,000 thousand euros.

41st. Reimbursable aid.

The public aid which, in accordance with Article 33 (1) (b) of Law 14/2011 of 1 June of 1 June, of Science, Technology and Innovation, is granted to undertakings for the financing of measures provided for in that provision. Article 3 may be configured as total or partial repayable aid in the latter case with the assignment to the General Administration of the State of the rights of the results, in the light of what has been achieved in the implementation of those actions; and in terms of the respective regulatory bases. The revenue from the reimbursements of public aid for the purposes of scientific research and technological development referred to in this provision may generate credit in applications 27.13.463B.740, 27.13.463B.750, 27.13.463B.760, 27.13.463B.770 and 27.13.463B.780 of the statement of expenditure.

42nd. Fund for Natural Heritage and Biodiversity.

In relation to the aid covered by the Article. 86 of Law 47/2003, of 26 November General Budget, the payments corresponding to the financing of actions collected in the Fund for Natural Heritage and Biodiversity regulated in art. 74 of Law 42/2007, of Natural Heritage and Biodiversity, will be able to be completely free once the objective criteria of distribution and the resulting distribution have been agreed upon in the Sectoral Conference as well as the endorsement by Agreement of the Council of Ministers.

40th third. Financial support to the activities in Scientific and Technological Parks.

The Scientific and Technological Parks promoting entities which demonstrate that they are in a financial situation which prevents them from complying with the corresponding payment obligations may request the deferral of depreciation fees with maturity in 2013 arising from loans or advances granted under the calls made since 2000.

The postponement may be granted by the Ministry of Economy and Competitiveness prior to the favorable report of the Ministry of Finance and Public Administration, which will be asked once the economic and financial viability of the Requesting entity or, where applicable, the subsidiary assumption of the debt by the Public Administration of Dependence, in accordance with the following conditions:

1. The limits of aid intensity permitted by the Community rules on State aid shall be respected.

2. The maximum maturity of the loans shall not vary, with the deferred fees being the subject of fractionation.

3. The deferred fees shall bear the interest rate of the debt issued by the State in instruments with similar maturity.

4. Additional guarantees shall be provided which shall be determined in each case.

5. In the case of entities in the public sector, the operation must be authorized by the administration to which the entity belongs, and in addition, the government will have to assume subsidiary to the payment of the debt. requests. Likewise, the deferred quotas may be the subject of compensation with any payment that should be made from the State to the aforementioned Administration.

By order of the Ministry of Economy and Competitiveness, the instructions that are precise for the fulfillment of this provision can be dictated.

44th. Participation of Spanish companies in the flexibility mechanisms of the Kyoto Protocol.

When the Carbon Fund created by Article 91 of Law 2/2011 of 4 March on Sustainable Economy, is dedicated to the acquisition of carbon credits derived from projects carried out or promoted by companies, in the framework of the Mechanisms of Flexibility of the Kyoto Protocol in the terms of the regulations, in order to encourage the participation of Spanish companies in such mechanisms, the approval of any agreement or call for aid or loans (including orders of bases and other rules governing them) to be carried out for that purpose need a favourable report from the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make their funding possible through European Structural Funds.

40th fifth. Extinction of the Support Fund for the Hellenic Republic.

With effect from 31 December 2012, the Support Fund for the Hellenic Republic established by Royal Decree-Law No 7/2010 of 7 May 2010 establishing the Fund for the Support of the Hellenic Republic and authorising a credit is hereby extinguished. extraordinary amount of EUR 9,794,387,450 for its allocation.

The General Administration of the State shall be subrogated to all rights and obligations corresponding to the Fund at the date specified in the preceding paragraph.

40th sixth. State guarantee for works of cultural interest.

One. In accordance with the provisions of paragraph 3 of the ninth provision of Law 16/1985 of 25 June 1985 of the Spanish Historical Heritage, during the financial year 2013, the total amount accumulated, at all times, of the commitments granted by the State in respect of all works or sets of works temporarily transferred for exhibition in institutions of exclusive competence of the Ministry of Education, Culture and Sport, and its public bodies attached to it may not exceed 2,250,000 thousand euros. The amount referred to in point 2 of this additional provision shall be excluded from the calculation of the maximum amount.

The ceiling of the specific commitments that are first granted in 2013 for works or sets of works intended for display in the same exhibition shall be 231,000 thousand euro. Once the works have been returned to the transferors and accredited by the persons responsible for the exposures, the term of the guarantee granted without any impact, the amounts committed will cease to be and may be again granted to a new one. exposure.

Exceptionally, this ceiling may be raised above the EUR 231,000 per agreement of the Council of Ministers on the proposal of the Minister for Economic Affairs and Competitiveness, on the initiative of the Ministry of Education, Culture and Sport.

The maximum amount committed in a work, for the purposes of its coverage by the State Guarantee, shall not exceed EUR 100 000 000.

Two. The maximum limit of the specific commitments granted to the Thyssen-Bornemisza Collection Foundation with respect to the works for its exhibition in the headquarters of the Foundation located in Spain in relation to the " Contract of Loan of Works Between one part the Foundation Collection Thyssen-Bornemisza and another Omicron Collections Limited, Nautilus Trustees Limited, Coraldale Navigation Incorporated, Imiberia Anstalt, and the Baroness Carmen Thyssen-Bornemisza ", for 2013 will be 400,000 thousand euros.

Three. In 2013, the State Guarantee will also be applied to the exhibitions organized by the Ministry of Education, Culture and Sport, by the National Heritage Management Board, and by the "Sociedad Estatal de Acción Cultural S.A.". (AC/E) " as long as they are held in institutions from which the General Administration of the State is the holder. It will also apply to the exhibitions organized by the Lazaro Galdiano Foundation at the headquarters of its Museum.

Four. By way of exception for 2013, the State Guarantee will be eligible for the exhibitions organized by the "Fundación El Greco 2014" in state-owned institutions.

40th seventh. Financial support for small and medium-sized enterprises.

The amount of the State's contribution to the financing line created in the additional twenty-fifth provision of the Law No 2/2004, of 27 December, of the General Budget of the State for the year 2005, will be 56,170.75 thousand euros, to be financed by budget implementation 20.16.433M.821.10.

The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favorable report of the Secretariat of State of Budgets and Expenses on the fulfilment of the necessary requirements to make its funding possible through European Structural Funds.

40th eighth. Financial support to technology-based companies.

The maximum total amount which may be approved during the year 2013 for the operations referred to in paragraph 1 of the second provision of Law 6/2000 of 13 December 2000 approving urgent fiscal stimulus measures In the case of family savings and small and medium-sized enterprises, it will be 18,579.76 thousand euros, which will be financed from the budget application 27.14.467C.831.15.

The approval of any agreement or call for aid or loans (including the orders of bases and other rules governing them) to be carried out in order to have the credit provided for in the preceding paragraph, will require the favourable report of the Secretariat of State for Budgets and Expenditure on the fulfilment of the necessary requirements to make possible its financing through European Structural Funds.

40th ninth. Financial support to technology-based companies.

The maximum total amount of the operations which may be approved during the year 2013 for the operations of the financing line set out in paragraph 2 of the second provision of Law 6/2000 of 13 December 2000 approving the Urgent fiscal measures to stimulate family savings and small and medium-sized enterprises will be 20,000 thousand euros, which will be financed by budget implementation 20.16.433M.821.11.

The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favorable report of the Secretariat of State of Budgets and Expenses on the fulfilment of the necessary requirements to make its funding possible through European Structural Funds.

Fiftieth. Financial support for young entrepreneurs.

The amount of the State's contribution to the financing line created in the additional twenty-third provision of Law 39/2010, of 22 December, of the General Budget of the State for the year 2011, will be 20,000 thousand euros, shall be financed from budget implementation 20.16.433M.821.12.

The approval of any legal act or business to be carried out in order to have the credit provided for in the previous paragraph will require the favorable report of the Secretariat of State of Budgets and Expenses on the fulfilment of the necessary requirements to make its funding possible through European Structural Funds.

Fifteenth. Financial support for entrepreneurs and ICT companies-Digital Agenda.

One. A funding line is created to encourage the start-up of entrepreneurial projects promoted by entrepreneurs and SMEs in the ICT sector in order to promote the creation of new products and the launch of new products, and services, contributing to the generation of employment in a sector of high potential and future in the coming years.

To support these business projects the figure of the participative loan will be used, financial instrument regulated by article 20 of the Royal Decree-Law 7/1996, of June 7, and modified by the second provision of the Law 10/1996, of 18 December and the third provision of Law 16/2007, of 4 July.

Two. For the application of this line, the National Company of Innovation, S.A. (ENISA), will receive loans from the Ministry of Industry, Energy and Tourism for this financing line, which will have a maximum repayment period of ten years, at zero interest rate and without the need for guarantees.

The Ministry of Industry, Energy and Tourism will regulate, by agreement with ENISA, the conditions, criteria, and control procedures that it will have to establish for the granting of participative loans.

The General Budget Law of the State shall fix each year, where appropriate, the amount of the State's contribution to the financing line established under this Article.

Three. For the approval of any legal act or business carried out within the framework of the provisions of this precept, the prior favorable report of the Secretariat of State for Budgets and Expenditure of the Ministry of Finance and the Ministry of Finance will be necessary. Public administrations on the fulfilment of the necessary requirements to enable them to be financed by European Community funds.

Four. The maximum allocation for the financial year 2013 of the line set out in the previous Articles shall be EUR 30,000.00 thousand and shall be financed from the budget implementation 20.12.467I.821.11.

Fiftieth second. Financial support for actions in the field of telecommunications infrastructure in collaboration with the Autonomous Communities.

The Autonomous Communities responsible for the implementation of plans for the deployment of telecommunications infrastructure (Plan Avanza) which demonstrate that they are in a financial situation that prevents them from complying with the corresponding obligations of Payment may be requested for the deferral of amortisation fees due in 2013 due to loans granted under the partnership agreements since 2008.

The deferral may be granted by the Ministry of Industry, Energy and Tourism prior to the approval of the Secretariat of State for Budgets and Expenditure of the Ministry of Finance and Public Administrations in accordance with the following conditions:

1. The limits of aid intensity permitted by the Community rules on State aid shall be respected.

2. The maximum maturity of the loans will not vary, with the deferred quotas being the subject of fractionation.

3. The deferred fees shall bear the interest rate corresponding to the Euribor published by the Bank of Spain in January 2013, increased by 25 basis points.

By means of a resolution of the Secretary of State for Telecommunications and the Information Society of the Ministry of Industry, Energy and Tourism, the instructions that are necessary for the fulfillment of this provision may be issued.

Fiftieth third. Support fund for the promotion and development of infrastructure and services of the Autonomy and Care System.

One. The Support Fund for the promotion and development of infrastructure and services of the Autonomy and Care System, created in the additional six-hundredth provision of the Law of the General Budget of the State for 2009 It is intended to provide financial support to companies carrying out this activity, and will have an allocation for the financial year 2013 of 5,000 thousand euros, provided by the Ministry of Health, Social Services and Equality. This appropriation will be disbursed and transferred to the State Society of Industrial Participations (SEPI) under the 2013 General Budget of the State.

Two. The procedure and conditions applicable to the management of the Fund, as well as the criteria and procedures for selecting, granting and controlling the financing to be granted by the Fund, shall be those laid down in the agreement signed for the financial year 2009. between the Ministry of Economy and Finance, the Ministry of Health and Social Policy and the State Society of Industrial Participations (SEPI), except that the signatory institutions consider it necessary to make some modification for their better operation.

Three. The Fund may use the remnants of previous calls for funding to be awarded to companies in subsequent calls. The Fund may use the resources accruing from the write-downs and the financial returns from financing granted in the financing to be granted to undertakings in new calls.

Four. The Fund may devote part of its resources to the establishment of Funds which would have the same purpose but would limit its scope to an Autonomous Community, subject to a unanimous decision by the Investment and Monitoring Committee provided for in the Convention. These new Funds, made up of a Convention of the Parties, will have the resources provided by the Fund of the Ministry of Health, Social Services and Equality, the corresponding Autonomous Community and the financial and economic operators who may be interested.

Five. To the liquidation of the Fund, which will take place ten years after the first contribution of the Ministry of Health and Social Policy, SEPI will enter into the Public Treasury the amount received from the General Budget of the State, the amount corresponding to the failed financing operations, if any, and the costs incurred in the management of the Fund since its creation, plus the financial returns which may be generated by the amounts contributed to it.

Six. This Fund has no legal personality. The liabilities of the Fund shall be limited exclusively to those which the managing body has contracted on behalf of the Fund. Similarly, the Fund's potential creditors will not be able to make their claims against the estate of the managing body effective.

Fiftieth fourth. Allocation of funds to promote Spanish investment with Spanish interest abroad.

One. The endowment of the Fund for Foreign Investments is set at 15,000 thousand euros in 2013. The Executive Committee of the Fund for Foreign Investment may approve operations for a maximum total amount equivalent to 300,000 thousand euros during the year 2013.

Two. The endowment of the Investment Operations Fund for Small and Medium-sized Enterprises is set at 5,000 thousand euros in 2013. The Executive Committee of the Investment Operations Fund for Small and Medium-sized Enterprises may approve during the year 2013 operations for a maximum total amount equivalent to 35,000 thousand euros.

Fiftieth fifth. Percentage of the performance of the radio public domain reservation fee to be received by the RTVE Corporation.

With effect from 1 January 2013, the rate on the performance of the rate on reserve of public domain radio to be received by the Corporation RTVE, according to Article 4.2 of Law 8/2009, of 28 August, of financing of the Corporation of Spanish radio and television, it is fixed at 100 percent, with a maximum amount of 330 million euros.

Fiftieth sixth. Priority activities of patronage.

One. In accordance with the provisions of Article 22 of Law 49/2002, of 23 December, of the tax regime of non-profit entities and of tax incentives for patronage, during 2013 they will be considered priority activities of type the following:

1. The ones carried out by the Instituto Cervantes for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.

2. The promotion and dissemination of the official languages of the different territories of the Spanish State carried out by the corresponding institutions of the Autonomous Communities with their own official language.

3. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage listed in Annex VIII of this Law, as well as the activities and goods that are included, after agreement between the Ministry of Education, Culture and Sport and the Ministry of Industry, Energy and Tourism, in the program of digitalization, conservation, cataloging, dissemination and exploitation of the elements of the Spanish Historical Heritage "patrimonio.es" referred to in article 75 of the Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures.

4. The voluntary training programmes which have been the subject of a grant by public administrations.

5. The projects and actions of public administrations dedicated to the promotion of the Information Society and, in particular, those aimed at the provision of public services by means of computer services and telematics via the Internet.

6. The research, development and innovation in the Scientific Installations that, to this effect, are related in Annex XI of this Law.

7. Research, development and innovation in the fields of nanotechnologies, health, genomics, proteomics and energy, and in environments of international excellence, carried out by entities which, for these purposes, are recognised by the Ministry of Finance and Public Administrations, on a proposal from the Ministry of Economy and Competitiveness.

8. The promotion of the dissemination, dissemination and communication of scientific and innovation culture, carried out by the Spanish Foundation for Science and Technology.

9. The programmes aimed at the fight against gender-based violence which have been the subject of subsidies by public administrations or are carried out in cooperation with them.

10. The donations and contributions linked to the implementation of the projects included in the Plan Director of Recovery of the Cultural Heritage of Lorca.

Two. The percentages and the limits of the deductions provided for in Articles 19, 20 and 21 of Law 49/2002 shall be raised by five percentage points in relation to the activities referred to in the previous paragraph.

Fiftieth seventh. Tax benefits applicable to the celebration of the "3rd edition of the Barcelona World Race".

One. The celebration of the "3rd edition of the Barcelona World Race" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of 23 December, of the tax regime of the non-profit-making entities and tax incentives for patronage.

Two. The duration of the programme of support for this event will cover from 1 January 2013 to 30 September 2015.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Fiftieth eighth. Tax benefits applicable to the Program for the preparation of the Spanish athletes of the games of "Rio de Janeiro 2016".

One. The Program for the preparation of the Spanish athletes of the games of "Rio de Janeiro 2016" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, the tax regime of non-profit-making entities and tax incentives for patronage.

Two. The duration of this programme shall be from 1 January 2013 to 31 December 2016.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this program will be the maximums set forth in article 27.3 of Law 49/2002, dated December 23.

However, the amounts paid, as a sponsorship, by the sponsors or sponsors to the Consortium, public ownership entities or entities referred to in Article 2 of Law 49/2002, of 23 December, of a tax regime of the non-profit-making entities and the tax incentives for sponsorship, responsible for carrying out the programmes and activities of the event, shall be taken into account for the purpose of calculating the limit laid down in the second paragraph of the number first of Article 27.3 of Law 49/2002, mentioned above.

The amounts paid under sponsorship, referred to in the preceding paragraph, shall not be considered as deductible expenditure in the tax base of the Company Tax.

Fiftieth ninth. Tax Benefits applicable to the acts of celebration of the VIII Centenary of the Pilgrimage of Saint Francis of Assisi to Santiago de Compostela (1214-2014).

One. The events related to the celebration of the Centenary Vlll of the Pilgrimage of Saint Francis of Assisi to Santiago de Compostela (1214-2014), will have the consideration of an event of exceptional public interest for the purposes of the Article 27 of Law 49/2002, of 23 December, of a tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event shall be from 1 July 2013 to 30 June 2015.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Fourth. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Sixtieth. Tax benefits applicable to the celebration of the "V Centennial of the Birth of Saint Teresa to celebrate in Avila in 2015".

One. The celebration of the "V Centenary of the Birth of Saint Teresa to celebrate in Avila in 2015" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of 23 of December, the tax regime of non-profit entities and the tax incentives for patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2013 to 31 December 2015.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Sixtieth first. Tax benefits applicable to "Year Junipero Serra 2013".

One. The celebration of the acts of the "Year Junipero Serra 2013" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of the entities without profit and tax incentives for patronage.

Two. The duration of the programme of support for this event shall be from 1 January 2013 to 31 December 2013.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The benefits of this programme shall be the maximum provided for in Article 27.3 of that Law 49/2002.

Sixtieth second. Tax benefits applicable to the event of departure from the return to the sailing world "Alicante 2014".

One. The event of the departure from the city of Alicante from the return to the world to sailing "Alicante 2014" will have the consideration of event of exceptional public interest for the purposes of the provisions of the article 27 of the Law 49/2002, of December 23, the tax regime of non-profit-making entities and the tax incentives for patronage.

Two. The duration of the support programme shall be from 1 January 2013 to 31 December 2015.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The benefits of this programme shall be the maximum provided for in Article 27.3 of that Law 49/2002.

Sixtieth third. Tax benefits applicable to the celebration of the " Holy Year Jubilee Marian 2013-2014 in the Royal Illustrious and Fervorous Brotherhood and Cofradia of Nazarenes of Our Lady of the Rosary, Our Father Jesus of the Judgment and Mary Most Holy of Hope Macarena in the city of Seville. "

One. The celebration of the " Holy Year Jubilee Marian 2013-2014 in the Royal Illustrious and Fervorous Brotherhood and Cofradia of Nazarenes of Our Lady of the Rosary, Our Father Jesus of the Judgment and Mary Holy of Hope Macarena in the city of Seville " shall have the consideration of an event of exceptional public interest for the purposes of the provisions of Article 27 of Law 49/2002 of 23 December of the tax regime of non-profit entities and of tax incentives to patronage.

Two. The duration of the programme of support for this event will run from 1 June 2013 to 31 May 2014.

Three. The certification of the adequacy of the expenses incurred to the objectives and plans of the program shall be carried out in accordance with the provisions of the Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

Sixtieth fourth. Extension of the tax benefits established in the Real Estate Tax and in the Tax on Economic Activities for Lorca, Murcia.

For the financial year 2013, the tax benefits established in the Tax on Property and the Tax on Economic Activities by Article 12 of the Royal Decree-Law 6/2011 of 13 May 2011, for which measures are adopted, are extended for the financial year 2013. urgent to repair the damage caused by the seismic movements that occurred on 11 May 2011 in Lorca, Murcia.

Sixtieth fifth. Subsidies on public property benefits by opening routes to new destinations.

One. The opening of air routes to new destinations will entitle the airlines to operate in the airports managed by Aena Aeropuertos S.A. to obtain the bonuses provided for in this provision in the public services passengers and for safety.

Two. For the purposes of this provision, the air route to a new destination is considered to be the set of commercial air transport operations of passengers with origin at an airport in Aena Aeropuertos S.A. and destination at a different airport, provided that it has not been exploited during the immediately preceding equivalent season.

It is considered that an air route with the new intended destination has been exploited in the previous season, when routes with the same airport of origin and destination have been operated during that season at another airport located in the the same area of influence of the airport of destination, provided that the number of operations of such routes has exceeded 30 operations of departure, in the summer season, and the 20 operations of departure, in the winter season, by the set of companies operating at Aena Aeropuertos S.A. airport.

Destination airports shall be considered to be in the same area of influence when they distinguish between less than 150 Km.

Three. In order to qualify for the bonus, the air carrier must prove during the two consecutive years that it extends to the latter and for each of the respective summer and winter seasons, the following requirements:

(a) In the first year, the following shall be credited:

1. In the summer season, an increase of at least 15 exit operations per route compared to the previous summer season, provided that at least 30 exit operations per route are maintained in the season.

2. In the winter season, an increase of at least 10 exit operations per route with respect to the previous winter season, provided that at least 20 exit operations per route are maintained during the season.

In the second year, at least the same levels of exit operations per route should be maintained during each season.

b) Increase the net number of routes in the set of airports of Aena Aeropuertos S.A. for each season and zone of operation. For these purposes, two areas of operation are considered: the European Economic Area (EEA) and the international routes, i.e. those carried out outside the EEA. The calculation of the increase of net routes shall be carried out separately for each operating zone.

Net of routes are considered the result of subtracting to the routes of more than 30 open operations in the summer season, the routes of more than 30 exit operations closed in that season, or to the routes of more than 20 Open exit operations in the winter season, the routes of more than 20 exit operations closed this season.

c) Maintain, at least, the number of operations of departure of the company in the set of Aena Aeropuertos S.A. corresponding to the previous equivalent season for each operating zone in which it is eligible to receive the grant.

Four. The amount of the bonus will be, in the first year, 50 percent and, in the second year, 25 percent of the amount of public benefits for the departure of passengers and security, settled by Aena Aeropuertos S.A., by the passengers transported to new destinations in each eligible season.

The amount of the allowance shall be applied as a maximum to the number of net routes increased by the company in each operating area.

In the event that a company has operated in one season more routes to new destinations of those to which it is entitled to bonus, it will apply on those routes to new destinations that will benefit the company.

Five. The allowances shall be payable for expired seasons and shall be requested during the month following the end of the respective winter or summer season.

The payment of the bonuses will be carried out by Aena Aeropuertos S.A. compensating its amount with any amounts due to the beneficiary airline and, not being possible in whole or in part, by its payment in cash before six months after the end of the corresponding season.

Six. Failure or failure to maintain any of the requirements established within the two years giving entitlement to the bonus will result in loss throughout the period, proceeding Aena Aeropuertos S.A. to ask the company It would be beneficial to return the corresponding subsidies for new routes that have been previously received.

Seven. In the case of the passengers in connection, the amount of the subsidy shall be reduced by the subsidy applied on the basis of the provisions of Article 78 (1) of Law 21/2003 of 7 July 2003 on Air Safety.

Sixtieth sixth. Derogation from the application of Commission Regulation (EC) No 1794/2006 of 6 December 2006 establishing a common system for the charging of air navigation services in the calculation of the applicable unit base rate for the use of the network of aid for air navigation and in the calculation and allocation of costs of the approach rate.

1. Until 31 December 2014, it is exempted from the application of Article 11a (3) of Commission Regulation (EC) No 1794/2006 of 6 December 2006 establishing a common charging system for the services of the air navigation, at the rate for the use of the air navigation aid network provided for in Article 3 of Law 25/1998 of 13 July, amending the legal system of state and local charges and reordering of benefits Public property rights.

2. Until 31 December 2014, it is exempted from applying to the calculation and imputation of the costs of the approximation fee, as set out in Article 22 (5) of Law 24/2001 of 27 December, of Fiscal, Administrative and Social Order Measures, the amendments made to Regulation (EC) No 1794/2006 by Commission Regulation 1191/2010 of 16 December 2010.

3. With indefinite validity, the business public entity Airports Spanish and Air Navigation (AENA), will carry an accounting, duly audited, and publish the annual reports of such audit, and identify and disclose the expenses and revenue from air navigation services, broken down in accordance with the charging system for the navigation services referred to in Article 14 of Regulation (EC) No 550/2004 of the European Parliament and of the Council of 10 March 2004 and its amendments.

The State Aviation Safety Agency may access the accounts of the Spanish Airports and Air Navigation (AENA) business entity for the exercise of the supervisory functions attributed to it by the current regulations. To this end, provided that it is required by the State Aviation Safety Agency, the business public entity Airports Spanish and Air Navigation (AENA) will undergo an audit on its analytical accounting.

Sixtieth seventh. Update of the maximum limits of the monthly contribution of users in the supplementary common portfolio of the National Health System.

The updating of the maximum limits for the monthly contribution of users in the supplementary common portfolio of the National Health System referred to in Article 8b of Law 16/2003 of 28 May of cohesion and quality of the The National Health System will be updated automatically every January according to the index of prices for the consumption of the previous months. This update shall be made public by resolution of the competent unit of the Ministry of Health, Social Services and Equality.

Sixtieth eighth. Funding to the Catholic Church.

During the year 2013, the State shall deliver to the Catholic Church 13,266,216,12 EUR, on account of the amount to be allocated to the Church by application of the provisions of paragraphs One and Two of the additional eighteenth of the Law 42/2006, of December 28, of General State Budgets for the year 2007.

Before 30 November 2014, a provisional settlement of the allocation for 2013 shall be carried out, with the final settlement being carried out before 30 April 2015. In both liquidations, once carried out, the two parties will proceed to regularise, in one sense or another, the existing balance.

Sixtieth ninth. Allocation of amounts for social purposes.

The State will allocate to subsidise activities of social interest in the form that it regulates, 0.7 percent of the full quota of the Income Tax of the Physical Persons of the financial year 2013 corresponding to the Taxpayers who expressly express their will in this regard.

For these purposes, the total amount of the tax shall be the total amount of the total amount of the total state quota and the full amount of the autonomous quota in the terms provided for in the Law on the Income Tax of the Physical Persons.

The final settlement of the allocation for the 2013 financial year shall be carried out before 30 April 2015, with a provisional settlement on 30 November 2014 enabling the early initiation of the procedure. for the award of grants.

Septuagesth. Criteria for the calculation of the rate of evolution of the tax income of the State referred to in Chapter I of Title VII of this Law, in accordance with the provisions of Article 121 of the Recast Text of the Law Regulatory Local estates, approved by Royal Legislative Decree 2/2004, of 5 March.

For the purposes of the calculation of the deliveries to account of the participation of the local entities in the taxes of the State of Article 121 of the Recast Text of the Law Regulatory of the Local Haciendas approved by Royal Legislative Decree 2/2004, 5 March, the provisional rate of evolution of the State's tax revenue between 2004 and 2013, shall be determined by the criteria laid down in Article 20 of Law 22/2009 of 18 December 2009, consisting of:

1. State tax revenue for the year 2013 is constituted by the state collection in the exercise excluded the tax resources transferred to the Autonomous Communities by IRPF, IVA and IIEE, in the terms provided for in Article 20 of the Law 22/2009.

2. As regards the calculation of the tax revenue of the State of the year 2004, the homogenization criteria laid down in Article 20 of Law 22/2009 shall be used. This is to be done to simulate the delivery to account of the year 2004 of the Autonomous Communities in terms of cession corresponding to the year 2013. As regards the 2002 liquidation, it will be calculated by difference between the final performance of the Autonomous Communities in terms of the sale of the year 2013 and the deliveries actually made in 2002.

Similarly, for the purposes of determining the rest of the rates of evolution regulated in Chapter I of Title VII of this Law, other than the previous one, the provisions of Article 20 of Law 22/2009 of 18 December 2009 shall apply, if applicable, the base year 2007 for which it corresponds.

First. Health Cohesion Fund.

One. The application of Article 2.1 (a), (c) and (d) of the Royal Decree 1207/2006 of 20 October, governing the Health Cohesion Fund, is suspended.

Two. 1. As from 1 January 2013, the amount of expenditure for healthcare provided to patients resident in Spain arising from the Autonomous Communities referred to in Article 2.1.a, c and d of Royal Decree 1207/2006 of 20 October, as well as those relating to health care covered by the Assistance Guarantee Fund created by Article 3 of Royal Decree-Law 16/2012 of 20 April, of urgent measures to ensure the sustainability of the National Health System and improve the quality and safety of their performance, will be met on the basis of the compensation of the balances positive or negative results from the liquidation carried out by the Ministry of Health, Social Services and Equality concerning each Autonomous Community taking as a reference period the activity carried out in the previous year.

To this end, the Health Cohesion Fund will have the same extra-budgetary nature as the Assistance Guarantee Fund.

2. The payment to the Autonomous Communities of the resulting positive balances shall be made out of the budget once the resulting negative balances are offset, deducted or withheld, as appropriate, from the payments made by the National Institute of Social security must be made to the Autonomous Communities in terms of net positive balance per global quota for the coverage of the health care referred to in the additional fiftieth-eighth provision of Law 30/2005, of 29 In December, the General Budget of the State for the year 2006, or the payments by the Ministry of Finance and public administration of the resources of the financing system when the legal conditions for this are met.

Septuagesth second. Deductions from central purchasing bodies or other instruments of inter-administrative cooperation.

The State, for the operation of central purchasing bodies and other instruments of interadministrative cooperation which are believed in order to save costs or to manage more efficiently the powers of each Administration, may retain or deduct from the amounts satisfied by all the resources of the system of financing to the Autonomous Communities and the Cities with Statute of Autonomy, the quantities necessary to meet the obligations assumed by the Respective Autonomous Community, upon express acceptance of it in the act or convention through of which the incorporation into the instrument of cooperation is formalised.

In any event, the provision of this withholding or deduction in the indicated instruments will require prior authorization from the Secretary of State of Public Administration.

Any payment will be conditional on the effective deduction or retention. In no case shall the State respond to the obligations assumed by the Autonomous Communities and the Cities with Autonomy Statute through the central purchasing mechanism in accordance with the provisions of Article 8 of the Organic Law. 2/2012, of 27 April, of budgetary stability and financial sustainability, not being able the third parties to exercise some action in front of the State.

According to the Minister of Finance and Public Administrations, the provisions of the preceding paragraphs will be developed.

The financial management of the economic obligations satisfied by the State on behalf of the Autonomous Communities and the Cities with the Statute of Autonomy in the central purchasing bodies and other instruments of interadministrative cooperation before This will be done in an extra-budgetary way.

Septuagesth third. Refinancing of credit operations.

One. By way of derogation from the first thirtieth provision of this Law, the formalisation of refinancing operations of long-term credit operations agreed prior to the entry into force of the Royal Decree is authorised. Decree-law 4/2012 of 24 February laying down obligations for information and procedures necessary for the establishment of a financing mechanism for the payment of the payment to the suppliers of local authorities, provided that they are intended the reduction of the financial burden, the extension of the depreciation period or the risk of those transactions in respect of the obligations arising from the due date.

In the previous operations, it will be possible to include the formalized in application of the Royal Decree-Law 5/2009, of April 24, of extraordinary and urgent measures to facilitate to the Local Entities the consolidation of outstanding debts with companies and self-employed. The operations formalized pursuant to Articles 177 and 193 of the recast text of the Local Government Law, approved by Royal Legislative Decree 2/2004 of 5 March, cannot be included in the aforementioned refinancing.

For the formalisation of the refinancing operations mentioned, it will be necessary to adopt an agreement of the competent organ of the local corporation, with the requirements of quorum and votes laid down in Law 7/1985, of 2 April, The Bases of Local Regime.

In addition, in the case of a local institution having negative net savings or borrowing of more than 75% of its current income settled in the previous immediate financial year in the terms defined in the 30th final provision First of this Law, the local corporations, by agreement of their respective Plenes, must approve a plan of financial consolidation or reduction of debt to correct, within a maximum period of three years, the sign of the net saving or the volume of Debt, respectively.

These plans shall be communicated by the local authorities to the competent authority of the Ministry of Finance and Public Administrations, unless the Autonomous Community is assigned to it in the Statute of Autonomy. the financial protection of such entities, in which case it shall communicate to the latter.

The financial controller of the local authority shall issue an annual report on the implementation of these plans and submit it to the plenary of the local corporation for knowledge, and the last year of those plans shall, in addition, send it to the the competent authority of the public administration which has the financial protection of the local authorities.

In the event of non-compliance with these plans, the local entity may not arrange long-term borrowing operations to finance any investment modality. In addition, the competent authority of the public administration which has the financial protection of the local authorities may propose extraordinary measures to be taken by the local authorities concerned. In the event that such measures are not taken, the enforcement and enforcement measures laid down in Articles 25 and 26 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and sustainability may be implemented. Financial.

Two. It has been left without effect since 1 January 2013, and for an indefinite period, Article 14 (3) of Royal Decree-Law No 8/2010 of 20 May, laying down extraordinary measures for the reduction of the public deficit.

Septuagesth fourth. Regulation of the destination of the budget surplus of Local Entities.

During the year 2013, the Government, in agreement with the most representative Local Entities Associations and report of the National Commission of Local Administration, will promote the modification of article 32 of the Organic Law 2/2012, of April 27, Budgetary Stability and Financial Sustainability, in order to determine and develop the conditions to enable the final destination of the budget surplus of local authorities.

Septuagesth fifth. Financial contribution from the State Employment Public Service to the financing of the Fourth Comprehensive Plan of Employment of the Autonomous Community of the Canary Islands.

One. In accordance with the provisions of the fifth additional provision of Law 56/2003 of 16 December 2003 on Employment in 2013, the State Employment Public Service will contribute to the financing of the Community's Fourth Comprehensive Employment Plan. Autonomous Canary Islands the amount of 10,000 thousand euros.

The abovementioned financial contribution has the character of a nominative grant, taking into account the state of expenditure of the budget of the State Employment Public Service with the corresponding disaggregated identification, expressed as level of sub-concept, of the economic classification of State public expenditure.

Two. This amount shall be allocated, together with the financial contribution made by the Autonomous Community of the Canary Islands, to the financing of the actions and measures for the promotion of employment described in the Partnership Agreement which is applicable to it, between the General Administration of the State and the Administration of the said Autonomous Community on 1 August 2011.

The articulation of the financial contribution, which shall be made effective in the manner indicated in paragraph Three, shall be implemented by the subscription of the relevant addendum between the State Employment Public Service and the Autonomous Community of the Canary Islands.

Three. The financial contribution will be delivered in the second month of each calendar quarter of 2013, following a documented request from the Autonomous Community of the Canary Islands to the State Public Employment Service of the application of the funds. Notwithstanding the foregoing, the State Employment Public Service shall not proceed to the processing of the bookings until as long as it has not been justified to the said Body, with the corresponding documentary contribution, the execution of the funds in the previous financial year.

Four. The application by the Autonomous Community of the financial contribution, as well as its monitoring and evaluation, shall be governed by the provisions of the said Convention.

Five. After the end of the financial year 2013 and before 1 April 2014, the Autonomous Community of the Canary Islands will forward to the Directorate-General of the State Employment Public Service information of the unemployed groups attended by the contributions effective, the actions carried out, as well as the necessary documentation for the co-financing of the European Social Fund.

Six. By way of derogation from paragraph 5, the remainder of the financial contribution not committed by the Autonomous Community in the financial year 2013 shall be reintegrated into the State Employment Public Service in the manner determined in the resolution of the the granting of the aid to the Agency for the effectiveness of the bookings referred to in paragraph Three, subject to the provisions of Law 38/2003 of 17 November, General of Grants and its Development Regulation, approved by Royal Decree 887/2006 of 21 July.

Septuagesth sixth. Financial contribution from the State Employment Public Service to the financing of the Comprehensive Employment Plan of the Autonomous Community of Extremadura.

One. During 2013, the State Employment Public Service will contribute to the financing of the Comprehensive Employment Plan of the Autonomous Community of Extremadura the amount of 4,000 thousand euros.

The abovementioned financial contribution has the character of a nominative subsidy in view of its entry into the state of expenditure of the budget of the State Employment Public Service expressed at the sub-concept of the expenditure classification state.

Two. The said quantity shall be used in conjunction with the financial contribution made by the respective Autonomous Community, the financing of actions and measures for the promotion of employment which shall be described in the Partnership Agreement signed by the General Administration of the State and Administration of the Autonomous Community of Extremadura.

Three. The aforementioned contribution will be delivered in the second month of each calendar quarter of 2013, upon a documented request from the Autonomous Community of Extremadura to the Public Service of State Employment, in the terms established by the Collaboration between the two administrations.

Four. The application by the Autonomous Community of Extremadura of the financial contribution, as well as its monitoring and evaluation, shall be governed by the provisions of the Partnership Agreement which is signed.

Five. After the end of the financial year 2013, and in the dates and in terms of the Partnership Agreement which is signed between the two administrations, the Autonomous Community of Extremadura will forward to the Public Service of State Employment (a) the collective bargaining agreement between the European Commission and the European Investment Fund (the 'European Investment Fund').

Six. The remainder of the financial contribution not committed by the Autonomous Community of Extremadura in the financial year 2013 shall be reintegrated into the State Employment Public Service in the manner determined in the granting resolution, which it adopts Body for the effectiveness of the bookkeeping referred to in paragraph Three, subject to the requirements of the grants provided for in Law 38/2003 of 17 November, General of Grants and its Implementing Regulation, approved by Royal Decree 887/2006 of 21 July.

Seven. Furthermore, the amounts committed by the Autonomous Community of Extremadura in the financial year 2012 that would not have been effectively paid to the beneficiaries of the actions and measures should be reintegrated into the State Employment Service. developed in the Comprehensive Employment Plan under this provision, in the same financial year in which these actions and measures had been adequately justified or in the following financial year to the fact that the justification indicated in the case that the same would have been carried out in the last quarter of the calendar year.

The justification for the projects and actions financed under the Comprehensive Employment Plan for the Autonomous Community of Extremadura shall be deemed appropriate, when this is expressed by the Autonomous Community, or by its conformity with the the project either carried out or carried out the liquidation of the respective file.

Seventh seventh. Reduction in the contribution to social security in the cases of change in the job at risk during pregnancy or during natural lactation, as well as in cases of occupational disease.

In cases where, for reasons of risk during pregnancy or risk during natural lactation, the worker, as provided for in Article 26 of Law 31/1995 of 8 November of the Prevention of Occupational Risks, is intended for a (a) a reduction, in the form of the Social Security Budget, in respect of the contributions due during the period of stay in the new post or function, a reduction in the amount of work or a different function compatible with its state; 50% of the business contribution in the contribution to Social Security for contingencies common.

The same reduction shall be applicable, in the terms and conditions which are laid down in regulation, in those cases where, for reasons of occupational disease, a change of job in the same undertaking or performance occurs, in another different, from a job position compatible with the worker's status.

Septuagesith octave. Contribution of the worker members of worker cooperatives engaged in the street sale.

The worker members of worker cooperatives engaged in the street sale referred to in Article 113.Cinco.9 of this Law who are not aware of the payment of social security contributions and other concepts of Joint recovery may nevertheless apply the reduction provided for in that Article if they regularise their situation before 31 March 2013.

Septuagnth novena. Bonuses in social security contributions in favour of the research staff.

1. With effect from the entry into force of this Law and indefinite validity and in the terms that are regulated, the Government is authorized to establish bonuses in the contributions corresponding to the research staff which, on an exclusive basis, is engaged in research and development and technological innovation activities as referred to in Article 35 of the recast of the Companies Tax Act, approved by Royal Decree-Law 4/2004, 5 of March.

2. The allowance shall be equal to 40% of the contributions for common contingencies by the employer and shall be compatible, in the terms which are laid down in regulation, with the application of the system of deduction by research and development and technological innovation activities set out in that Article 35.

3. The bonus shall be entitled in the case of contracts of an indefinite nature, as well as in the case of temporary contracts, in the terms which they regulate.

Octagesima. Payment of debts with the Social Security of health institutions whose ownership is held by the Public Administrations or non-profit institutions.

The health institutions whose ownership is held by public administrations or public or private non-profit institutions, which have been granted the moratorium provided for in the additional provision of Law 41/1994 of 30 December 1994. General budgets of the State for 1995, may request the General Treasury of Social Security to extend the deficiency granted to nineteen years, together with the extension of the moratorium granted up to a maximum of ten years with annual redemptions.

Octagesima first. Management of the actions, measures and programmes laid down in Article 13 (h) of Law 56/2003 of 16 December 2003 on Employment.

The State Employment Public Service, in accordance with Article 13 (h) of Law 56/2003 of 16 December 2003 on Employment, shall carry out the management of the actions, measures and programmes financed from the credit reserve of the State. expenditure budget, comprising applications 19.101.000-X.400, 19.101.000-X.401, 19.101.000-X.402, 19.101.000-X.410, 19.101.000-X.411, 19.101.000-X.412, 19.101.000-X.431 and 19.101.241-A. 482, disaggregated through various sub-concepts, as the different functional areas of active employment policies, for to finance the following actions:

(a) Actions and measures whose implementation affects a geographical area higher than that of an Autonomous Community, where they require the geographical mobility of unemployed persons or workers participating in them to another Autonomous Community different from his own, or to another country and need unified coordination.

(b) Actions and measures directed at both the persons seeking employment and the persons employed, for the improvement of their occupation through the collaboration of the Public Service of State Employment with organs of the General Administration of the State or their self-employed bodies, in order to carry out training activities, among others, those which aim to generate quality employment and improve the opportunities for working people, particularly when they are developed in the the framework of plans, strategies or programmes at the state level, and the execution of works and services general and social interest in the exclusive competence of the State.

(c) Actions and measures of intermediation and active employment policies aimed at the integration of migrant workers into the labour market, carried out in their countries of origin, facilitating the management of migratory flows.

(d) Programs to be established with exceptional character and duration, the implementation of which affects the entire national territory, with its centralized management being essential for the purpose of ensuring the effectiveness of the programmes, as well as identical possibilities for obtaining and enjoyment of all potential beneficiaries.

This budget reserve operates as a reserve for the management of active employment policies in the cases mentioned above in favour of the State Employment Public Service, notwithstanding the powers assumed by the Autonomous Communities in the the scope of work, employment and training.

According to the provisions of Article 14.3 of Law 56/2003 of 16 December 2003, the funds that make up the credit reserve will not be subject to territorial distribution between the Autonomous Communities with assumed management powers.

Octogesima second. Determination of the public multi-purpose income indicator (IPREM) for 2013.

In accordance with Article 2.2 of the Royal Decree-Law of 25 June, for the rationalisation of the regulation of the inter-branch minimum wage and for the increase in its amount, the public indicator of income multiple (IPREM) will have the following amounts during 2013:

a) The daily IPREM, EUR 17.75.

(b) Monthly IPREM, EUR 532,51.

c) The annual IPREM, EUR 6,390.13.

(d) In cases where the reference to the inter-branch minimum wage has been replaced by the reference to IPREM in application of the provisions of the Royal Decree-Law of 25 June, the annual amount of the IPREM shall be EUR 7,455,14 where the relevant rules relate to the minimum inter-professional salary in annual accounts, unless expressly excluded from the extraordinary payments; in this case, the amount shall be EUR 6,390,13.

Octagesima third. Postponement of the application of the additional 30th of Law 27/2011, of August 1, of updating, adapting and modernizing the Social Security System.

The application of the provisions of the additional 30th of Law 27/2011, of August 1, of updating, adapting and modernizing the Social Security System is postponed.

Octagesima fourth. Suspension of the application of certain precepts of Law 39/2006, of 14 December, of Promotion of Personal Autonomy and Attention to persons in a situation of dependence.

The application of Article 7 (2) (a) of Article 10 of Article 32.3 of the first paragraph of Article 32.3 and the transitional provision of Law 39/2006 of 14 December of the Promotion of Personal Autonomy are suspended during 2013. Care for people in a situation of dependency.

Octagesima fifth. Financing of vocational training for employment.

One. Without prejudice to other sources of financing, the funds from the vocational training quota shall be used to finance the employment training subsystem governed by Royal Decree 395/2007 of 23 March 2007, including the the public employment and training programmes set out in Article 28, all in order to promote and extend to the employed and unemployed workers a training which meets their needs and contributes to the development of a knowledge-based economy.

In the immediate financial year to which the budget is closed, a settlement shall be made on the basis of the professional training fees actually received, the amount of which shall be incorporated into the budget of the following financial year, if there is a sign positive for the initially planned for that financial year.

Two. At least 50% of the funds provided for in the previous paragraph shall be affected by the financing of the following initiatives and concepts:

-Demand training, which covers the training actions of firms and individual training permits.

-Training of offer aimed primarily at busy workers.

-Support actions and support for training.

-Training in the Public Administrations.

-Expenditure and investment expenditure of the Tripartite Foundation for Training in Employment.

For the financing of training in public administrations, 6,165 per 100 of the amount referred to in the first subparagraph of this paragraph shall be allocated.

This amount, which was previously paid in the percentage corresponding to the imputation rate used for the calculation of the quota in accordance with Law 12/2002, of 23 May, will be included as a differentiated allocation in the budget of the Service State Employment Public for its contribution to the National Institute of Public Administration, attached to the Ministry of Finance and Public Administrations, in three bookings in the months of February, April and June. In the budget of the National Institute of Public Administration the funds corresponding to the Autonomous Communities and Cities of Ceuta and Melilla will be territorialized for the financing of the continuous training of their public employees. The payment of these funds will be made from the National Institute of Public Administration through nominative transfer to each Community and Autonomous City, with the exception of the Autonomous Community of the Basque Country.

The State Employment Public Service will provide the Tripartite Foundation for Training in Employment with funds for the financing of its operating and investment expenditure. The aforementioned book will be carried out by fourths, in the second natural fortnight of each trimester. The Foundation shall submit annually and before 30 April of the following year to the State Employment Public Service, the accounting justification for the expenditure incurred by the funds allocated for its operation.

The remaining 50% will initially be used to finance training actions aimed primarily at unemployed workers, as well as public training programmes.

The financing of the theoretical training of the training and apprenticeship contract shall be carried out in accordance with the provisions laid down in the regulatory rules governing the delivery of the training and the characteristics of the training received by the workers.

Three. The Autonomous Communities with statutory powers assumed in the field of active employment policies will receive from the State Employment Service the transfers of funds for the financing of grants in the field of employment. professional training for the employment managed by those Communities, in the amount resulting from the provisions laid down in the applicable legislation.

Four. Companies listed in the vocational training contingency shall have a credit for the training of their employees in accordance with the provisions of Chapter II of Royal Decree 395/2007 of 23 March 2007 on the (a) the vocational training subsystem for employment, which shall be applied to the amount paid by the undertaking in respect of vocational training during the year 2012, the percentage of the allowance which, depending on the size of the undertakings, is set out below:

a) Companies from 6 to 9 workers: 100 percent.

b) From 10 to 49 workers: 75 percent.

c) 50 to 249 workers: 60 percent.

d) 250 or more workers: 50 percent.

Companies of 1 to 5 workers will have a bonus credit per company of 420 euros instead of a percentage. They will also be able to benefit from a training loan, under the terms set out in the aforementioned regulations, companies which will open new work centres in 2013, as well as newly created companies, when they incorporate their workforce. new workers. In these cases, the companies will have a credit for bonuses, the amount of which will be applied to the number of new employees, the amount of EUR 65.

Companies which, during the year 2013, grant individual training permits to their employees, shall have a credit for additional training allowances to the annual credit which they would receive in accordance with the provisions of the paragraph First of this paragraph, for the amount resulting from the application of the criteria determined by the Order of the Ministry of Employment and Social Security. The additional credit allocated to all the undertakings which grant the said permits may not exceed 5% of the credit established in the budget of the State Employment Public Service for the financing of the Social security contributions by vocational training for employment.

Octogesima sixth. Regulatory suspension.

The provisions of Article 2b (4) of the Organic Law 4/2000 of 11 January 2013 are without effect for the financial year 2013.

Octagesima seventh. Creation of State Agencies.

One. During the financial year 2013, no State Agencies will be established as provided for in Law 28/2006, of 18 July, of State Agencies for the improvement of public services.

Two. The creation of the State Agency for Research, as provided for in the additional provision of Law 14/2011 of 1 June of 1 June, on Science, Technology and Innovation, which is based on the provisions of the previous paragraph, is exempted from the provisions of the previous paragraph. carry out without increasing public expenditure, will not be financed by appropriations from the financial budget of the State and whose arrangements for linking and variations will be established in the Law on Budgets. The statutes of the Agency shall ensure that all its functions of financing and promoting research are carried out in accordance with the model of European research programmes, which are strictly competitive and exclusively subject to the criteria for scientific and technical evaluation in accordance with Article 5 of the Law on Science, Technology and Innovation.

The establishment of this Agency may in no case result in a net increase in structure or personnel, with the corresponding redeployment of staff, and its operation must be carried out with the means of the materials currently available to the Administration.

Octesima eighth. Works of general interest.

1. The following works are declared in the general interest:

Rural infrastructure improvement works at:

Aragon:

-Forniche Bajo (Teruel).

-Berge (Teruel).

-Lidon a Visiedo (Teruel).

-Loscos-Santa Cruz Nogueras (Teruel).

-Guadalavian (Teruel).

-Puente Valacloche-Cascante (Teruel).

Expansion of the Navarre Canal, 1st phase

The water works corresponding to the extension of the 1. phase of the Navarre Canal by the incorporation of 15,275 Ha. in the interfluvios of the Ega and Arga rivers, which will be incorporated into the whole of the Ega and Arga rivers, are approved and declared in the general interest. Hydraulic works declared in the general interest of the Itoiz reservoir and the Navarre Canal.

Works to improve the quality of surface water in the Duero basin:

-Emissario de Fuentespina to the EDAR of Aranda de Duero and corrective measures for the Villalba de Duero spill.

-Enlargement, improvement and adaptation of the EDAR of Guijuelo and emissary.

-New EDAR and emissary of La Baneza

-Nueva EDAR and emissary of Canicosa de la Sierra

-New EDAR and emissary of Palacios de la Sierra-Castrovido-Las Reina and Castrillo de la Reina

-Remodeling EDAR and emissary of Quintanar de la Sierra

-New EDAR and emissary of Vilvestre del Pinar

-Emissario de Pelabravo-Azud de Villagonzalo

-Emissario de Arapiles-Las Torres-Carbajosa

-New EDAR of El Paayo

-Nueva EDAR de El Sahugo

-Collector of El Bodon

-Disposal of nutrients and improvement of the EDAR of Zamora and emissaries of the alfoz (Morales del Vino, Monfarracinos, Villaralbo and others)

-Elimination of nutrients and extension of the EDAR for Sale of Baths and emissary

-Improvement of EDAR and emissary of Cuellar

-Elimination of nutrients and improvement of EDAR and emissaries of Medina del Campo

-Elimination of nutrients and improvement of EDAR and Iscar emissaries

-Elimination of nutrients and improvement of EDAR and emissaries of Tordesillas

-Elimination of nutrients and improvement of EDAR and emissaries of Tudela de Duero

-Elimination of nutrients and improvement of EDAR and emissaries of Cantalejo

-Elimination of nutrients and improvement of EDAR and Emissaries of Benavente

-Elimination of nutrients and improvement of EDAR and Emissaries of Toro

-Elimination of nutrients and improvement of EDAR and Earevalo emissaries

-Elimination of nutrients and improvement of EDAR and emissaries of Penaranda de Bracamonte

-New EDAR and emissaries of El Barco de Avila

-EDAR, tertiary and emissary improvement and remodeling of La Granja de San Ildefonso

2. The works included in this additional provision shall include the following statements:

(a) The public utility for the purposes provided for in Articles 9, 10 and 11 of the Law of 16 December 1954 on Compulsory Expropriation.

(b) The urgency of the effects of the occupation of the goods concerned referred to in Article 52 of the Law on Compulsory Expropriation.

Octagesima novena. Scheme applicable to railway services managed by FEVE which run on a railway network of general interest of metric width, from its date of extinction.

From the date of extinction of FEVE as set out in Article 2 of Royal Decree-Law 22/2012 of 20 July 2012, adopting measures in the field of railway infrastructure and services, in order to ensure the efficiency in the management of public services required by the current economic situation and the appropriate continuity in the provision of services, the following effects shall be produced:

(a) The fifth transitional provision of Law 39/2003 of 17 November of the Railway Sector is repealed.

b) The business public entity RENFE-Operadora, as soon as it is legally subrogated in the provision of the services performed in that network by the business public entity FEVE, retains the right to exploit the network capacity that is (i) the use of the The same power will be for ADlF for the work inherent in its own activity.

(c) The provisions applicable to the Railway Network of General Interest in the field of safety in the movement, authorisation and maintenance of rolling stock, personnel, shall apply to the Iineas of State-owned metric wide railway, medical centres and training of railway staff. However, as long as the new specific technical regulations for the rail system of metric width are not developed, the provisions currently applicable in the railway system shall be governed.

(d) In addition, the security clearance and safety certificate of which ADlF and RENFE-Operadora respectively have the same effects shall be understood to extend the same effects to the Iineas of metric width. In addition, the training and medical examination centres of the railway staff and the rolling stock maintenance centres which were carrying out these functions at FEVE, as well as, for the same purpose, shall be deemed to have been approved. lines, the rolling stock authorised by FEVE.

(e) As a consequence of the provisions of the previous paragraph, all staff from FEVE who continue to carry out their business in relation to the services provided on the railway network of general interest of metric width, shall be duly authorised to carry out the same functions and duties as they have carried out in connection with safety in the movement and shall apply to them the same psycho-physical and functional requirements as have been applied up to the date of FEVE extinction.

Without prejudice to the foregoing, all staff from FEVE shall maintain their remuneration and socio-employment conditions in accordance with the terms set out in Article 2 (4), (5) and (6) of Royal Decree-Law 22/2012 of 20 July 2012. adopt measures in the field of rail infrastructure and services, without generating an increase in the overall wage bill.

Nonumpteenth. Participation of the Community of Navarra in the ECOFIN working groups.

The Government of the Nation undertakes to initiate the channels of dialogue and to adopt the appropriate agreements with the Government of the Autonomous Community of Navarre in order to guarantee the participation of it in the working groups of the ECOFIN, integrated in the corresponding delegation of the State, when they deal with matters related to the financial singularity-fiscal of Navarra, derived from its character foral covered in the Spanish Constitution, the Organic Law of Improvement and Reintegration of the Foral regime of Navarra and the Law governing the Economic Convention between the State and the Community Foral de Navarra.

Nonumpteenth. Educational infrastructures of Ceuta and Melilla.

Within the framework of the regulations applicable in this field, the Government will initiate the necessary actions to adapt the educational infrastructures of the Autonomous Cities of Ceuta and Melilla to the needs in relation to the public centers of primary and secondary education.

TRANSITIONAL PROVISIONS

First. Transitional arrangements applicable to pensions for the orphan classes recognised under the legislation in force at 31 December 1984.

The pensioners of the institution of Passive Classes recognized under the legislation in force at 31 December 1984 who, at the date of entry into force of this Law, came into compatibility with the receipt of that pension with any income or income replacement income, they must choose to receive one or the other.

The right of option referred to in the preceding paragraph may be exercised only within two months of the entry into force of this standard.

After the time limit has elapsed without the option being exercised, it shall be understood that they choose to receive the income or income replacement of the salary and the payment of the orphan's pension shall be suspended for a full month until the date of the said cause of incompatibility, without prejudice to the fact that, in accordance with the procedure laid down, the reimbursement of the sums of pension unduly paid is reimbursed.

Second. Repayment of benefits in the contribution not deducted prior to the entry into force of this Law.

The period of three months to request the reimbursement of the amount of the benefits in the contribution to the Social Security and by concepts of joint recovery, in the case referred to in Article 77,3 of Law 13/1996, of 30 December, of tax, administrative and social order measures shall be taken into account from the date of entry into force of this Law where the lack of deduction of such benefits has occurred before that date.

Third. Compensation for residence of staff at the service of the state public sector.

During the year 2013, the compensation for residence of the state public sector's active personnel will continue to be returned in the areas of the national territory that are recognized, in the same amounts in force as of December 31, 2012.

However, those who came in receipt of the allowance for residence in amounts higher than those established for state public sector personnel will continue to pay for it without any increase in 2013.

Fourth. Personal and transitional allowances.

One. Personal and transitional allowances and other remuneration which are of a similar nature shall be governed by their specific rules and by the provisions of this Law.

Two. The personal and transitional allowances recognised in compliance with the provisions of Article 13 of Law 50/1984 of 30 December 1984 on the General Budget of the State for 1985, to staff included in the scope of the Law 30/1984, of 2 August, will be maintained in the same amounts as at 31 December 2012 being absorbed by the improvements that can be derived from the change of job.

Even if the change in the working position determines a reduction in remuneration, the transitional personal supplement fixed at the time of the implementation of the new system will be maintained, the absorption of which will be attributed to the improvements which can be derived from the change of job.

In no case will the trienes, the complement of productivity, nor the rewards for extraordinary services be considered.

Three. The personal and transitory supplements recognized to the personnel of the Armed Forces and the bodies of the National Police and Civil Guard, as well as to the staff of the Administration of Social Security and the statutory staff of the National Institute of Health Management, and other personnel entitled to receive such supplements, shall be governed by the same rules as set out in paragraph Two above.

Four. Personal and transitional allowances recognised for staff employed abroad shall be absorbed by applying the same rules laid down for which he provides services on a national territory, without prejudice to his deletion when the official affected change of destination country.

Fifth. Tax compensation for the collection of certain returns on capital with a period of more than two years in 2012.

One. Taxpayers who in the 2012 tax period shall be entitled to the deduction under this provision shall be entitled to include in the tax base of savings any of the following returns on capital:

(a) Res obtained by the transfer to third parties of own capital referred to in Article 25.2 of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the laws of the Taxes on Companies, on the Income of Non-Residents and on Heritage, from financial instruments contracted prior to 20 January 2006 and to which the percentage of reduction of 40% would have been applied to them Article 24.2.a) of the Recast Text of the Income Tax Law of Persons Physical, approved by the Royal Legislative Decree of March 5, for having a period of generation of more than two years.

(b) Revenue derived from perceptions in the form of deferred capital as referred to in Article 25.3.a) 1 of Law 35/2006 from life or invalidity insurance contracted prior to 20 January 2006 and to which it would have been result of application of the percentages of reduction of the 40 or 75 percent provided for in Articles 24.2.b) and 94 of the Recast Text of the Law of the Tax on the Income of the Physical Persons.

Two. The amount of this deduction shall be the positive difference between the amount resulting from the application of the savings rates provided for in Article 66 (2) of Law 35/2006 to the positive balance resulting from the integration and compensation of each other. the total amount of the net income provided for in the preceding paragraph, and the theoretical amount of the full quota which would have resulted from having integrated those returns into the general liquidable basis with the application of the percentages indicated in the previous section.

Three. The theoretical amount of the full quota referred to in the preceding paragraph shall be as follows:

(a) where the balance resulting from the integration and compensating of the yields referred to in paragraph 1 above, applying the reduction rates provided for in Articles 24 (2), 94 and 6 (6) of the recast text of the Law of the Income Tax of the Physical Persons in their current wording as of December 31, 2006, either zero or negative, the theoretical amount of the full quota will be zero.

(b) Where the balance resulting from the integration and compensation of the yields provided for in paragraph 1 above applies the percentages of reduction provided for in Articles 24 (2), 94 and 6 (6) of the recast of the Act of the Income Tax of the Physical Persons in their current wording at 31 December 2006, be positive, the theoretical amount of the full quota will be the positive difference between the quota resulting from applying to the sum of the liquidable base general and the positive balance referred to above as set out in Articles 63.1.1. and 74.1.1. as well as the scale provided for in point (a) of paragraph 1 of the additional thirteenth provision of Law 35/2006, and the corresponding fee for applying the provisions laid down in those provisions to the general liquidable basis.

Four. For the determination of the balance referred to in paragraph Three above, only the reductions provided for in Articles 24.2.b) and 94 of the recast of the Tax Act shall apply to the part of the net yield corresponding to premiums. satisfied until 19 January 2006, and the subsequent ones in the case of ordinary premiums provided for in the original policy of the insurance contract.

For the purpose of determining the part of the total return obtained corresponding to each premium of the deferred capital insurance contract, that total return shall be multiplied by the weighting coefficient resulting from the following ratio:

In the numerator, the result of multiplying the corresponding premium for the number of years since it was satisfied until the collection of the perception.

In the denominator, the sum of the products resulting from multiplying each premium for the number of years since it was satisfied until the collection of the perception.

Five. The insurance institution shall inform the taxpayer of the amount of net income derived from perceptions in the form of deferred capital from life and invalidity insurance corresponding to each premium, calculated in accordance with the provisions of the and with the application of the percentages of reduction provided for in Articles 24.2, 94 and the sixth transitional provision of the Recast Text of the Law on the Income Tax of the Physical Persons.

Six. The amount of the deduction thus calculated shall be deducted from the total liquid quota, after deduction for obtaining income from the work or economic activities referred to in Article 80a of Law 35/2006.

Sixth. Allowances for pension minima of Passive Classes caused before 1 January 2013.

The requirement of residence in Spanish territory and the limitation of the amount of the supplement for minimums referred to in Article 27.2 of the Recast Text of the Law of Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of 30 April, shall not be required or applied, respectively, to pensions whose causative event is prior to 1 January 2013.

Seventh. Postponement of entry into force.

The effects of the additional fiftieth-eighth provision of the General Law on Social Security, Recast Text approved by Royal Legislative Decree 1/1994, of 20 June, introduced by Article 7 of Law 27/2011, of 1 August, on updating, updating and modernising the Social Security System, in which the coverage of occupational accidents and occupational diseases is extended to all Social Security Regulations in respect of workers who cause As from 1 January 2013, they are deferred for one year. Until then the existing legal regime will remain in force until 31 December 2012.

Eighth. Association and accession to the Mutual Work and Occupational Accident and Occupational Diseases of Social Security.

1. The association of undertakings and the accession of self-employed persons to the Mutual Insurance and Occupational Accident and Occupational Diseases of Social Security for the management of the benefits and services of the Security Social security attributed to article 68 of the General Law of Social Security, Recast Text approved by Royal Legislative Decree 1/1994, of 20 June, will remain in force until the entry into force of the standard for updating the the legal status of those, provided for in the additional provision of Law 27/2011 of 1 January August, on the updating, adequacy and modernization of the Social Security system, in which the period of validity and the terms and conditions of the association and accession will be regulated.

The provisions of the preceding paragraph shall also apply to associations and accessions which are formalised from 1 January 2013.

2. During the transitional period provided for in the preceding paragraph, the associated employers and the injured workers may, in advance, resolve their relationship to the Mutual Fund in the cases of irregularities in the supply of public services due, financial insufficiency of the entity under the terms of Article 74.1 of the General Law on Social Security or the adoption of the precautionary measures provided for therein, in terms of establish the Ministry of Employment and Social Security, who will also regulate the procedure administrative to agree on the same.

Ninth. Amendment of Law 29/2011 of 22 September of Recognition and Integral Protection of Victims of Terrorism.

The amendment of Law 29/2011 of 22 September of Recognition and Integral Protection of the Victims of Terrorism, introduced by the final provision twenty-seventh, will take effect from 23 September 2011.

REPEAL PROVISIONS

First. Repeal of the second final provision of Royal Decree-Law 7/2010 of 7 May 2010 establishing the Fund for the Support of the Hellenic Republic and authorising an extraordinary appropriation of EUR 9,794,387,450 for its allocation.

The second "Vigency of the Fund to Support the Hellenic Republic" of Royal Decree-Law No 7/2010 of 7 May 2010 establishing the Fund for the Support of the Hellenic Republic is repealed and an extraordinary credit is authorised for the amount of EUR 9,794,387,450 for its allocation.

Second. Repeal of the additional thirteenth provision of Law 27/2011 of 1 August on the updating, adequacy and modernization of the Social Security system.

The additional thirteenth provision of Law 27/2011 of 1 August on the updating, adequacy and modernisation of the social security system is hereby repealed.

Third. Repeal of the additional octogesima provision of Law 2/2012, of June 29, of General State Budgets for the year 2012.

The additional octogesima provision of Law 2/2012, of 29 June, of General State Budgets for the year 2012, is repealed.

Fourth. Repeal in respect of grants to maritime and air transport for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla.

The additional provision of Law No 33/1987 of 23 December 1987 on the General Budget of the State for 1988 shall be repealed, the additional 44th of Law 51/2007 of 26 December 2007 on the General Budget of the State for the year 2008 and the additional septuagesth provision and transitional provision eighth of the Law 2/2012, of June 29, of the General Budget of the State for the year 2012.

FINAL PROVISIONS

First. Amendment of the Recast Text of the Law of Passive Classes of the State, approved by Royal Decree 670/1987 of April 30.

With effect from January 1, 2013 and indefinite validity, the Recast Text of the Law of Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30, is amended in the following terms:

One. Article 7 of the Recast Text of the Law on Passive Classes of the State is amended, which is worded as follows:

" Article 7. Exercise.

1. The recognition of the right to be granted shall be established by the persons themselves or by their legal representatives, by themselves or by means of a designated representative, without prejudice to the circumstances in which the opening of trade in the relevant administrative procedure.

2. The right to recognition of benefits may be exercised from the day following that in which the event causing the benefit in question takes place, without prejudice to the maximum retroactive effect of the economic effects of such benefit. recognition is three months from the first day of the month following the submission of the relevant application. '

The rest of the article remains with the same wording.

Two. A new paragraph 3 is added to Article 21 of the recast of the Law on Passive Classes of the State, with the following wording:

" Article 21. Embargo on pensions and suspension of payment.

...

3. In addition, the beneficiaries of pension of Passive Classes who receive financial supplements whose enjoyment is conditioned to the effective residence in Spain, may be summoned to appear in the offices of the Administration competent with the periodicity to be determined.

If the required documentation is not presented within the prescribed period or is not compared to the Administration, the economic complement shall be subject to a precautionary suspension. If the requested information is submitted or appears more than 90 days after its application or summons, the economic supplement may be rehabilitated, if appropriate, with a maximum of 90 days 'retroactivity.'

Three. Article 27 (2) of the Recast Text of the Law on Passive Classes of the State is amended, as follows:

" Article 27. Revaluation of pensions, economic complements and limitations on the growth of pensions.

...

2. Pensions of passive classes recognized under the provisions of this text that do not reach the minimum amount of protection, established in accordance with their class in the General State Budget Law for each financial year, may be supplemented up to that amount, in the terms and in the form which it is regulated, provided that its beneficiaries reside on Spanish territory.

The amount of the financial supplement shall in no case exceed the amount laid down in each financial year for retirement and invalidity pensions in its non-contributory form and shall be incompatible with the income pensioner's perception of the income (a) higher than those fixed for the purpose of the said Act. '

The rest of the article remains with the same wording.

Four. The first subparagraph of Article 38 (2) of the recast text of the Law on Passive Classes of the State is amended, as follows:

" Article 38. Conditions of entitlement to pension.

...

2. In cases of separation or divorce, irrespective of the causes which would have been determined, the right to a widow's pension, or, where appropriate, to the temporary benefit, shall be the responsibility of the person who meets the conditions laid down in paragraph 1. in the latter case, in the latter case, provided that he had not entered into new marriage or was a couple in fact in the terms referred to in paragraph 4. It shall also be required that persons who are legally divorced or separated are liable for the compensatory pension referred to in Article 97 of the Civil Code and shall be extinguished to the death of the deceased. Where the amount of the widow's pension, or of the temporary benefit to which the pension is paid, is higher than the compensatory pension, the pension shall be reduced to the amount of the pension, without the resulting pension being be the subject of the supplement laid down in Article 27 (2) of this recast. In any event, women who, while not being a compensatory pension creditor, could prove that they were victims of gender-based violence at the time of legal separation or divorce, will be entitled to the widow's pension. a final judgment, or file of the cause for extinction of the criminal liability for death; failing to sentence, by means of the protection order given to his or her favour or report by the Prosecutor's Office indicating the existence of gender-based violence, as well as any other means of evidence admitted to law.

... ".

The rest of the article remains with the same wording.

Five. Article 58 of the recast of the Law on Passive Classes of the State is amended, which is worded as follows:

" Article 58. Incompatibility with income.

1. The pensions for orphan classes in favour of more than twenty-one years recognised under the legislation in force at 31 December 1984 and which would have been caused before 3 August 1984 in the case of staff The Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that the Court of Justice held that the the date of death of the deceased, shall be incompatible with the collection of income for active work permitting the the inclusion of its holder in any public social security scheme, as well as any other income or income substitute for the salary.

2. The receipt of the pensions affected by the incompatibility referred to in the preceding paragraph shall be suspended for months from the first day of the month following the beginning of the activity or the payment of the income or income which determine the incompatibility until the last day of the month in which it is completed, without affecting the increases to be experienced by such pensions, as provided for in Article 27 of this text.

By way of derogation from the suspension referred to in the preceding paragraph, if the incompatible activity or payment is initiated on the first day of one month, the suspension of the payment of the pension shall be from the first day of the month in which the payment is made. incompatible activity. '

Six. A new additional provision, the fourteenth, is added to the Recast Text of the State Passive Classes Act with the following wording:

" Additional provision fourteenth. Economic dependency on pensions in favour of parents.

For the purposes of the recognition of pensions in favour of parents, both ordinary and extraordinary, it shall be presumed that the requirement of economic dependence is met when the sum in annual calculation of all income and income of any kind the family unit is less than twice the minimum inter-professional salary in force.

In the case of single-parent families, the requirement of economic dependence shall be presumed to be met if the sum indicated in the preceding paragraph is less than the current minimum interprofessional salary. "

Second. Amendment of the Law on Compulsory Expropriation of 16 December 1954.

With effect from January 1, 2013, the Law of 16 December 1954 on Compulsory Expropriation is amended as follows:

One. Article 32.1 (b) is amended as follows:

"(b) Two technical officials appointed by the Delegation of Finance of the province, who shall be appointed according to the nature of the assets to be expropriated."

Two. The following paragraph is added to Article 32.1:

"(e) the territorial controller of the province or person legally replacing him."

Three. With effect from 1 January 2013 and indefinite validity, Article 58 shall be amended as follows:

' If four years elapse without payment of the amount fixed as a fair price to be made effective or entered, then the matter or rights to be expropriated shall be reassessed in accordance with the provisions of the Chapter III of this Title.

Once the payment has been made or the entry has been made, even if the four-year period has elapsed, the right to challenge shall not proceed. "

Four. With effect from 1 January 2013 and indefinite term, the following additional provision is inserted:

' In the event of a declaration of invalidity of the expropriation file, irrespective of the ultimate cause of the invalidity, the right of the expropriated to be compensated shall be justified provided that he has suffered damage to that cause effective and indemnable in the form and conditions of Article 139 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure. "

Third. Amendment of Law 8/1972 of 10 May on the construction, conservation and exploitation of motorways under concession.

One. With effect from 1 January 2013 and indefinite validity, the following amendments are introduced in Law 8/1972 of 10 May of the construction, conservation and exploitation of motorways under concession:

(a) Article 14 shall be read as follows:

" Article 14.

1. The concessionaire of the motorway has the right to receive from the users of the road, through the use of the road installations, the toll corresponding to the application of the approved tariffs.

2. Motorway users will be obliged to pay the amount of the toll corresponding to the approved tariff. The payment of the toll by the user constitutes an administrative infringement that will be subject to the corresponding sanction according to the regulations of the Law on Traffic, Circulation of Vehicles to Motor and Road Safety, Articulated text approved by Royal Decree 339/1990 of 2 March 1990, after denunciation by the police officers responsible for the monitoring of the traffic or the personnel of the concessionaire.

3. The personnel of the concession company of the highway will denounce the non-payment of the toll of the alleged infringer, being able to request the help of the public authority in charge of the traffic surveillance in cases of resistance to the identification by part of the user.

4. The complaint shall meet the sufficient requirements for the identity and constituent elements of the infringement and shall have probative value.

5. Before the entry into service of any of the sections of the motorway, the concessionaire shall be the holding security under the conditions laid down in the concession documents and in amounts not less than 2% of the the total investment of each tranche in service. '

(b) Article 29 shall be read as follows:

" Article 29.

1. The motorway dealership and its staff must take care of the perfect application of the rules and regulations on the use, policing and conservation of the motorway granted.

2. The staff responsible for the surveillance of the motorway, in the absence of the competent public authorities, and where the exceptional situation is required, may adopt the necessary provisions in order to regulate and manage the (a) traffic, where appropriate, making complaints in accordance with the rules on traffic, traffic in vehicles and road safety, and being temporarily vested with an authority. The complaints made by the concessionaire's staff will have the value of evidence to prove the facts reported.

3. On motorways which have the dynamic toll system or toll system in place, in order to prove the facts, any system or technical, mechanical or image reproduction system or system may be used after approval by the Administration. identify the vehicles, which will constitute a sufficient means of proof in the complaint made by the staff of the concessionaire, duly authorised for that purpose, in the infringement procedure for infringement of the obligation relating to the use of these systems contained in Article 53.1 of the Articulated Text of the Law on Traffic, Motor Vehicle Circulation and Road Safety, approved by Royal Decree 339/1990 of 2 March 1990. "

Two. With effect from 1 January 2013 and indefinite validity, a third paragraph is introduced in Article 18 of the Royal Decree 339/1990 of 2 March 1990, which approves the Articulated text of the Law on Traffic, Circulation of Vehicles to Motor and Road Safety with the following content:

" 3. The movement for motorways or motorways subject to toll, fee or public price shall require payment of the corresponding toll, fee or public price. '

Three. With effect from 1 January 2013 and indefinite validity, paragraph (g) of Article 69.1 of the Royal Legislative Decree 339/1990 of 2 March 1990, which is adopted, is amended by the Articulated text of the Law on Traffic, Circulation of Vehicles to Motor and Road Safety, which shall be worded as follows:

' (g) The holder or the lessee, in the event that he is registered in the Register of Vehicles, shall be liable for the parking or non-payment of the tolls on the tracks which have him or her regulated except in the case of the vehicle. have a designated driver designated or a driver is indicated responsible for the event. '

Fourth. Amendment of the Law 4/1990 of the General State Budget for 1990.

New wording is given to Article 81 (2) of Law 4/1990 of the General Budget of the State for 1990, which is worded as follows:

" Two. 1. The company Paradores de Turismo de España, S. A. will be governed by the provisions of this precept and by the rules of Law 33/2003, of 3 November, of the Patrimony of Public Administrations, which will be applicable to it.

The functional protection of Paradores de Turismo de España, S.A. is the responsibility of the Ministry responsible for tourism.

2. The Spanish Tourist Paradores shall have the purpose of managing and operating, directly or indirectly, the network of establishments and tourist facilities of the State, or of which the entity acquires under any legal form that will enable its management, operational or operational. Tourists from Spain will be able to carry out activities related to previous ones that are complementary or compatible with their social object.

In the fulfilment of its aims, the company will act in accordance with the principles of profitability, efficiency and financial sustainability.

3. The amendments to the social object and the functional protection shall be governed by the provisions of Law 33/2003 of 3 November of the Heritage of Public Administrations. "

Fifth. Amendment of the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20.

With effect from January 1, 2013 and indefinite validity, the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of June 20, is amended.

One. Article 20 (5) of the recast text of the General Law on Social Security, on the deferral of the payment of debts with social security, is amended as follows:

" Article 20. Deferral of payment.

5. The principal of the debt, the surcharges on the same and the costs of the procedure which are the subject of deferment shall be interest, which shall be payable from the date of its concession to the date of payment, in accordance with the interest of late payment. at any time for the duration of the deferral. Such interest shall be increased by 2 points if the debtor is exempted from the obligation to provide guarantees on grounds of extraordinary character. "

Two. The second paragraph of Article 128.1.a) of the recast text of the General Law on Social Security is amended, as follows:

' Exhausted the duration of three hundred and sixty-five days provided for in the preceding paragraph, the National Social Security Institute, through the competent bodies to assess, qualify and review the permanent incapacity of the worker, will be the only competent to recognize the situation of express extension with a limit of one hundred and eighty days more, or to determine the initiation of a file of permanent incapacity, or to issue the medical discharge, for healing or by unjustified inappearance to the medical examinations called by the National Institute of Social Security. Similarly, the National Social Security Institute will be the only competent authority to issue a new medical discharge in the situation of temporary incapacity when the latter occurs within one hundred and eighty calendar days after the previous one. a medical discharge for the same or similar pathology, with the effects specified in the following paragraphs. '

Sixth. Amendment of Law 13/1994, of 1 June, of Autonomy of the Banco de España.

With effect from 1 January 2013 and indefinite validity, the first paragraph of Article 6a of Law 13/1994, of 1 June, of Autonomy of the Banco de España, which is worded as follows:

" The staff of the Banco de España will be selected in accordance with the principles of equality, merit, capacity and publicity and is linked to it by a relationship of labour law. Without prejudice to its autonomy in the field of personnel policy, the Bank of Spain shall apply to its staff measures relating to staff costs equivalent to those laid down in general for staff in the service of the sector. public, mainly in the laws of general budgets of the State of each year, and in no case can they agree to pay increases that overall assume an increase in the wage bill higher than the limits set for that collective. "

The rest of the article maintains its wording.

Seventh. Amendment of Article 77 of Law 13/1996 of 30 December 1996 on fiscal, administrative and social order measures.

With effect from 1 January 2013 and indefinite validity, a new paragraph Three is added to Article 77 of Law 13/1996 of 30 December, of fiscal, administrative and social measures, with the following wording:

" Three. Where, for reasons not attributable to the Administration, the profits in the levy have not been deducted in the terms of the rules laid down, the repayment of the amount may be requested within three months from the date of the the date of submission of the settlement in which the respective profit was to be uncounted. If the application is not made within that period, this right shall be extinguished.

If the reimbursement is not made within three months of the date on which the application was submitted, the amount to be reintegrated shall be increased in the interest of the delay provided for in Article 28 (3). Recast of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June, which will apply to the corresponding benefit for the time elapsed from the date on which the application is submitted the proposal for payment ".

Eighth. Amendment of Law 13/1998, of 4 May, of market management of tobacco and tax regulations.

With effect from January 1, 2013, the following amendments are introduced in Law 13/1998, of 4 May, of market management of tobacco and tax laws:

One. The fifth paragraph of the explanatory memorandum is worded as follows:

" It is established that access to the ownership of a vending machine will be carried out on the basis of a call for an auction procedure, in which it will be awarded to the best price offered and referred to areas or polygons defined with commercial criteria, profitability, public service, distance between vending and population. At the auction, those with full capacity to act are able to establish certain minimum selection criteria, such as the technical and economic solvency, the characteristics of the premises, the environment and the distances between vending machines specified, among others. The conditions for the exercise of such activity will be set out in the Concessional Statute approved by the Government, in which the commercial character of the vending machines will be enhanced for the best attention of the public service in time and space. "

Two. Article 4 (4) and (6) shall be worded as follows:

" Four. The concession of vending machines will be carried out after a call for an auction procedure, in which it will be awarded to the best price offered, and referred to zones or polygons defined with commercial criteria, of profitability, of public service, distances between vending and population. The auction will be convened by the Ministry of Finance and Public Administrations, which will also be responsible, if any, for its revocation, prior to the report in both cases of the Commissioner for the Tabacos Market.

At the auction, those with full capacity to act are able to establish certain minimum selection criteria, such as the technical and economic solvency, the characteristics of the premises, the environment and the distances between vending machines specified, among others.

The concession shall be twenty-five years. After the term of validity, an auction will be held for the provision of new vending machines. Until the new award, the former concessionaire will be able to continue to provide the service prior to the authorization of the Commissioner for the Tabacos Market.

Within the concession period, the vending machines can be transmitted to any natural person who meets the requirements required to be a dealer, after authorization of the Commissioner for the Market of Tabacos.

They may not request the transmission or participate in auctions of those who have been punished for a very serious infringement in the last five years, or two serious ones, in the last three years, provided they are firm. "

' Six. The concession shall be made in accordance with a concession contract which shall lay down the terms of the contract, including the public property licence or fee to be met by the dealer for tobacco and stamp duty on the the scope of the tobacco monopoly. The amount of the fee, based on population and turnover criteria, will be determined in the annual State Budget Laws. The basis of the auction, the type-clauses of the concession documents, the conditions and requirements to be a concessionaire, the requirements for the transmission of the concession, the reasons for revocation of the concession, the obligations of the distributor and, in In general, all the provisions relating to concessional status will be the subject of regulatory development. "

Three. The fourth additional provision shall be worded as follows:

" Additional provision fourth.

The auctions which are to be awarded for the award of the vending machines from the entry into force of this Law shall comply with the criteria laid down in Article 4 (3), (4) and (6). "

Four. The fifth transitional provision is worded as follows:

" Transitional provision fifth. Transmission and validity of existing administrative concessions prior to 1 January 2013.

All existing concessions which, before 1 January 2013, had a period of validity of less than 25 years, had been transmitted pursuant to Article 21 of Law 24/2005 of 18 November 2013, of reforms to boost productivity, will extend for another five years to count from the day of its extinction.

Also, all concessions existing before 1 January 2013 without a limited period of validity, because they have not been the subject of transmission under the authorisation granted in Article 21 of Law 24/2005 of 18 November 2013, of reforms to boost productivity, will have a temporary duration of 30 years from the date of the first transmission that occurs from January 1, 2013.

After the expiry of the thirty-year period, in both cases referred to in the previous two paragraphs, the new concessions for the sale of the new vending machines will be called, if appropriate, by the auction procedure. Until the new award, the former concessionaire will be able to continue to provide the service prior to the authorization of the Commissioner for the Tabacos Market.

They may not request the transmission or participate in auctions of those who have been punished for a very serious infringement in the last five years, or two serious ones in the last three years, provided they are firm.

The existing administrative concessions, the holder of which is a private legal person, shall be in force for 30 years from 19 November 2005. '

Five. Paragraphs 2 and 4 of the Annex shall be worded as follows:

" 2. They shall be taxable:

(a) the applicants who attend the auctions for the award of tobacco and stamp duty.

(b) the natural and legal persons in whose favour the sales authorisations are granted with a surcharge or their renewals.

(c) Dealers who require the compulsory recognition, approval and revision of premises and warehouses for the purposes of change or change of location, transmission of vending machines and authorization of works or warehouses.

4. Devengo.

The fees shall be payable, as the case may be, at the time when the request for the auction for the sale of the sale has been granted, the approval or renewal of the sale with a surcharge or the approval of the fees shall be granted. facilities. "

Ninth. Amendment of the Royal Legislative Decree 1/2002 of 29 November, approving the recast of the Law on the Regulation of Pension Plans and Funds.

With effect from the entry into force of this Law and indefinite validity, a new wording is given to Article 8 (6) of the Royal Legislative Decree 1/2002 of 29 November, approving the recast of the Law on the Law of Pension Plans and Funds, which shall be drawn up as follows:

" 6. The contingencies for which the above benefits are to be met may be:

a) Retirement: for the determination of this contingency it will be foreseen in the corresponding Social Security Regime.

Where the access of a participant to retirement is not possible, the contingency shall be deemed to be produced from the age of 65 years, at the time when the participant does not exercise or has ceased work or professional activity, and does not He is listed for retirement contingency for no Social Security Regime. However, it may be anticipated that the corresponding benefit shall be collected from the age of 60, in terms of the terms which are laid down in regulation.

Pension schemes may provide for the payment of the benefit in respect of retirement in the event that the person concerned, irrespective of his age, is able to pay out his or her employment relationship and to become unemployed in the cases referred to in the Articles 49 (1) (g), 51, 52 and 57,bis of the recast of the Law on the Staff Regulations. Conditions may be laid down for the maintenance or resumption of contributions to pension schemes in this case.

On the basis of access to retirement, the participant may continue to make contributions to the pension scheme. However, once the recovery of the retirement provision or the anticipated recovery of the pension benefit is initiated, the contributions may be paid only to the death and dependency contingencies. The same scheme shall apply where access to retirement is not possible, to contributions made on the basis of the age of 65 years. The conditions under which the contributions for retirement may be resumed on the basis of a subsequent discharge in a social security scheme or a resumption of activity may be laid down.

The provisions of point (a) shall be without prejudice to the contributions to beneficiaries by the promoters of the pension schemes of the employment system under the provisions of Article 5 (3) of this Law.

(b) Total and permanent incapacity for work for the usual or absolute and permanent occupation for all work, and the great invalidity, determined in accordance with the corresponding Social Security Scheme.

The purpose of the contributions for contingencies liable to occur in persons involved in such situations may be regulated.

(c) Death of the participant or beneficiary, which may result in the right to benefits of widower, orphan or other heirs or designated persons.

d) Severe dependence or great dependence on the part regulated in the Law to promote personal autonomy and care for people in a situation of dependency.

For the purposes of the first provision of this Law, the contingencies to be used under the conditions laid down in this Law shall be those of retirement, incapacity, death and dependability respectively. in points (a), (b), (c) and (d) above.

The undertakings entered into by the undertakings with the employees who are extingtheir employment relationship with the employees and who are subject to legal unemployment in the cases referred to in the third subparagraph of point (a) above, which consist of the payment of the benefits before retirement, may be subject to implementation, on a voluntary basis, in accordance with the scheme provided for in the first provision of this Law, in which case they shall be subject to financial and tax rules. derived from this. "

The rest of the article maintains the current wording.

Tenth. Amendment of Law 21/2003 of 7 July on Air Safety.

With effect from January 1, 2013 and indefinite validity, Law 21/2003, of July 7, of Air Safety is amended in the following terms:

One. Article 72 is amended in order to add paragraphs 14 to 17 of the following wording:

' 14. Passenger in connection: Passenger who disembarked at an airport managed by Aena Aeropuertos S.A. on a flight, reembarks with the same ticket and at the same airport, within a maximum period of 12 hours, in order to make a new journey with a different flight number and destination other than the one of origin.

15. Seasonal airport: Airport in which in the summer and winter seasons, immediate past and closed, the average monthly passenger traffic for one season with respect to the monthly average of the other season is in the proportion 65 per cent-35 per cent or higher.

16. Season: The period of time corresponding to the months of April to October, considered as summer season, and the months of November to March, considered as winter season.

17. Freighter flight: Flight for the exclusive carriage of goods in which the joint transport of goods and passengers is not permitted. "

Two. The following amendments are made to Article 75:

1. Paragraph 4 shall be amended as follows:

" 4. The minimum amount to be paid per operation for landing and aerodrome transit services shall be as follows:

Airport	Minimum amount per operation-landing	Minimum amount per operation-services aerodrome transit
Madrid-Barajas.	€ 154.62	€ 71.88
Barcelona-El Prat.	€ 136.19	€ 71.48
Alicante, Gran Canaria, Malaga-Costa del Sol, Palma de Mallorca and Tenerife South.	€ 96.92	€ 51.20
Bilbao, Fuerteventura, Girona, Ibiza, Lanzarote, Menorca, Santiago, Seville, Tenerife North and Valencia.	€ 16.29	€ 8.71
A Coruña, Almeria, Asturias, FGL Granada-Jaén, Jerez, La Palma, Murcia-San Javier, Reus, Santander, Vigo and Zaragoza.	€ 10.82	6.18 €
Albacete, Algeciras, Badajoz, Burgos, Ceuta, Cordoba, Cuatro Vientos, Hierro, Huesca-Pyrenees, La Gomera, León, Logroño, Melilla, Pamplona, Sabadell, Salamanca, San Sebastian, Son Bonet, Torrejon, Valladolid, Vitoria and other airports managed by Aena Airports S.A.	€ 5.86	4.31 €

The minimum per operation on landing and aerodrome air traffic services shall not apply to school and training flights. '

2. A new paragraph 8 is added, with the following wording:

" 8. By way of derogation from paragraph 6, the amounts referred to in paragraphs 3 and 4 of this Article shall apply to cargo flights operating outside the operating hours of the airports of Group V. '

Three. The following amendments are made to Article 78:

1. A final subparagraph shall be added to paragraph 1, as follows:

"The unit amounts of public benefits for passengers and security for passengers in connection will be reduced by 20 percent."

2. A new paragraph 4 is added with the following wording:

" 4. At the seasonal airports of the Balearic Islands, the Canary Islands, Ceuta and Melilla, the total amount of public passenger and security benefits will be reduced by 20% during the months of the lower traffic season. "

Four. A number is added to Article 89 (a) with the following wording:

"5 Services of stewardship assistance (" catering ") , service group number 11: the amounts in euro for each aircraft whose maximum take-off weight is between 56 and 71 metric tonnes or fraction shall be as follows:

Airport	EEA	International
Madrid-Barajas	29.88	49.80
Barcelona-El Prat	20.92	34.86
Alicante, Gran Canaria, Tenerife South, Malaga-Costa del Sol and Palma de Mallorca	19.42	32.37
Bilbao, Fuerteventura, Girona, Ibiza, Lanzarote, Menorca, Santiago, Seville, Tenerife North and Valencia	14.94	24.90
Almeria, Asturias, Coruña, Granada-Jaén, Jerez, La Palma, Murcia, Reus, Santander, Vigo and Zaragoza	10.46	17.43
Albacete, Algeciras, Badajoz, Burgos, Ceuta, Cordoba, Cuatro Vientos, Hierro, Huesca, La Gomera, León, Logroño, Melilla, Sabadell, Salamanca, San Sebastian, Son Bonet, Pamplona, Torrejón, Vitoria and Valladolid	5.98	9.96

Five. Notwithstanding the provisions of Article 73 of Law 21/2003, of 7 July, of Air Safety, and with effect from the entry into force of this Law on the General Budget of the State for the year 2013 and effective until 31 December 2013, the Amounts corresponding to the delivery of passengers at the Girona-Costa Brava Airport shall be those set out in paragraph 2 of the 21st final provision of Law 2/2012, plus the percentage resulting from the apply to the year-on-year change in the Consumer Price Index (CPI) for the month of October 2012, published by the National Statistics Institute, a five-point increase.

Tenth first. Amendment of Law 33/2003 of 3 November of the Heritage of Public Administrations.

With effect from 1 January 2013 and indefinite validity, Article 113 of Law 33/2003 of 3 November of the Heritage of Public Administrations is amended, which is worded as follows:

" Article 113. Formalisation.

1. With the provisos set out in the following paragraph, the legal business of acquiring or disposing of real estate and real rights shall be formalized in public deed. Leases and other legal businesses operating in real estate, when they are eligible for registration in the Land Registry, must be formalized in public deed, in order to be registered. The costs incurred therefore shall be at the cost of the party which has requested the said formalisation.

2. Free disposals of real estate or real rights on the same, where the transferee is another public administration, a related or dependent entity or entity, as well as the property of rustic real estate whose selling price is less than 150,000 euros will be formalized in administrative document, which will be sufficient title for its registration in the Land Registry.

3. Compete the General Administration of the State Heritage to carry out the formalities leading to the notarial formalization of the contracts and other legal businesses on the goods and rights of the General Administration of the State to which it refers title.

The representation of the General Administration of the State by the Director General of the State or official in whom the delegation is delegated shall be held by the General Administration of the State.

4. The acts of formalization that, if any, are required in the acquisitions arising from the exercise of the power of expropriation and the right of reversal, shall be effected by the ministry or body that urges them.

5. The notarial tariff to be satisfied by the public administration for the formalization of the property business shall be reduced by the percentage provided for in the notarial tariff regulations. "

Tenth second. With effect from January 1, 2013 and indefinite validity, new wording is given to Article 22 (a) of Law 38/2003 of 17 November, General of Grants, which is worded as follows:

" 2. The following grants may be granted directly:

(a) Those provided for in the General Budget of the State, the Autonomous Communities or the Local Entities, in the terms of the agreements and the rules governing these grants.

For the purposes of the preceding paragraph, a grant is to be defined as a grant which is nominally provided for in the General Budget of the State in which at least its budgetary and beneficiary allocations are determined in the Member States. Budget expenditure. The purpose of these grants must be expressly set out in the relevant cooperation agreement or concession resolution which, in any event, must be consistent with the functional and economic classification of the relevant Budget appropriation.

Tenth third. Amendment of Law 40/2003, of 18 November, of Protection of the Families of Numerous.

With effect from 1 January 2013 and indefinite validity, Article 3.1.c) and 2 of Law 40/2003 of 18 November of the Protection of the Families of Numerous are amended, which is worded as follows:

" 1. In order for the right to be recognised and maintained to be a large family condition, the children or siblings must meet the following conditions:

c) Depend economically on the ascendant or ascendant. Economic dependence shall be considered to be maintained when: "

" 2. The child is unfit for work and the amount of his or her pension, if he receives it, does not exceed in annual computation, the Public Indicator of Multiple Effects (IPREM) in force, including 14 pages, unless he receives a non-contributory pension for invalidity, in which case it shall not operate such a limit. '

The rest of the article remains with the same wording.

Tenth fourth. Amendment of Law 47/2003 of 26 November, General Budget.

With effect from 1 January 2013 and indefinite term, Law 47/2003 of 26 November, General Budget, is amended as follows:

One. New wording is given to Article 21 of Law 47/2003, General Budget, which is worded as follows:

" 1. The obligations of the State Public Finance are only payable when they result from the execution of the budgets, in accordance with the provisions of this Law, of a firm judicial judgment or of legally authorized non-budgetary operations.

2. If such obligations are for benefits or services, the payment may not be made if the creditor has not fulfilled or guaranteed his or her law.

3. In the field of State Public Finance, the advance payment of the contributions committed under collaboration agreements and management agreements shall not be effected with a view to the execution and justification of the benefits provided for in those services, without prejudice to any special provisions with a range of law which may be applicable in each case.

Notwithstanding the foregoing, the creditor of the Administration may be entitled to receive an advance in respect of the preparatory operations which are necessary for the purposes of the cooperation agreement or the management mandate. carry out the actions financed up to a maximum limit of 10% of the total amount to be received. In such a case, such payments shall be secured by way of the security benefit except where the creditor of the Administration is a state public sector entity or the regulatory regulation of the expenditure in question establishes the opposite. "

Two. Article 47 of the General Budget Law is amended as follows:

" Article 47. Expenditure commitments of a multiannual nature.

1. Commitments shall be made for expenditure which may be extended to subsequent years in which they are authorised, provided that they are implemented in the financial year and do not exceed the limits and annuities fixed in the following number.

2. The number of exercises to which the expenditure may be applied shall not exceed four. The expenditure charged to each of the subsequent financial years may not exceed the amount resulting from the initial appropriation to which the operation corresponds to the following percentages: in the following immediate financial year, 70%, in the second exercise, 60 percent, and in the third and fourth exercises, 50 percent.

In the case of multi-annual work contracts, with the exception of those carried out under the total price payment method, an additional credit retention of 10% of the amount of the award shall be made at the time the award is made. perform. This retention shall apply to the financial year in which the period laid down in the contract for the completion of the work or the following is completed, depending on the time at which the final certification is to be paid. These retentions will count within the percentages set out in this article.

These limitations shall not apply to commitments arising from the financial burden of debt and leases of buildings, including mixed lease and acquisition contracts.

3. The Government may, in particularly justified cases, agree on the modification of the above percentages, increase the number of annuities or authorise the acquisition of expenditure commitments to be met in subsequent years. the case that there is no initial credit. To this end, the Minister of Finance, at the initiative of the Ministry concerned, will submit to the Council of Ministers the appropriate proposal, after a report by the Directorate-General for Budgets, which establishes its coherence with the programming to which it is refer to Articles 28 and 29 of this Law.

4. The commitments referred to in this Article shall be specified in the multiannual budgetary scenarios and shall be subject to separate accounting. "

Three. A new paragraph 5 is added to Article 47 of Law 47/2003, General Budget, with the following wording:

" 5. No commitments shall be made for expenditure under future financial years in the case of the granting of grants to which the provisions of Article 22.2.a) of Law 38/2003 of 17 November of Subventions General apply. '

The rest of the article maintains the same wording.

Four. A new Article 47a is introduced in Law 47/2003, General Budget, with the following wording:

' Article 47a. Amendment and resolution of multiannual expenditure commitments.

In relation to obligations arising from business or legal acts, formalised in accordance with the legal order and resulting from commitments of expenditure of a multi-annual nature acquired in accordance with Article 47 of this Law, when, exceptionally, in some of the exercises after the one in which the commitment was made, the corresponding Law of General Budget of the State does not authorize sufficient appropriations for the fulfillment of these obligations, shall be acted as follows:

1.) The body responsible for approving and committing expenditure shall be obliged to communicate such a circumstance to the third party, as soon as it becomes known.

2.) Whenever the availability of the appropriations so permits, the reprogramming of the obligations assumed by each party, with the consequent adjustment of the appropriations, shall be agreed in accordance with the procedure laid down in the relevant rules. annuities, adjusting it to the new circumstances.

3. (º) Where it is not possible to proceed under the terms set out in point (2) above, the competent body shall agree to the settlement of the business in accordance with the procedure laid down in the relevant rules and fixing the compensation which, where appropriate, proceed.

In those cases where the obligation of the public treasury is conditional, in the business or legal act of which it derives, to the existence of adequate and sufficient credit in the general budget of the State of each of the exercises for which it has committed itself, the administrative body, prior to agreeing the resolution of the legal relationship, will assess the budget of authorized expenditure and the degree of execution of the object of the business, in order to consider alternative solutions before the resolutive condition operates, for which you must notify The third such circumstance shall be authentic. '

Five. Article 59 of the General Budget Law is amended as follows:

" To the amendments relating to the payment of the Public Debt, to those affecting the appropriations intended to finance the Autonomous Communities and Local Entities in application of their respective financing systems, as well as to those which do not reduce the State's financing capacity in the financial year, computed in the form set out in Article 27 of the Organic Law 2/2012 of 27 April, of budgetary stability and financial sustainability, shall not apply to them in respect of their (a) the financing provided for in Articles 50, 54 and 58 of this Law, with the exception of extraordinary appropriations and credit supplements referred to in Article 58,c) above. '

Six. Article 77 of the General Budget Law, which is worded as follows, is hereby reworded as follows:

" Article 77. Undue payments and other refunds.

1. For the purposes of this Law it is understood by undue payment that it is made by mistake material, arithmetic or in fact, in favor of person in whom there is no right of collection in front of the Administration with respect to that payment or in amount that exceeds that entered in the act or document which recognised the creditor's right.

2. The recipient of a total or partial undue payment shall be required to refund. The body which has committed the error which caused the undue payment shall immediately, on its own initiative, provide for the refund of the amounts unduly paid in accordance with the procedures laid down in the rules and, in the absence of a procedure, (a) specific, according to which the Minister of Finance and Public Administration or the Minister of Employment and Social Security is established in the field of social security.

3. The review of the acts of which reintegrating other than those corresponding to the undue payments referred to in paragraph 1 above shall be carried out in accordance with the procedures for the ex officio review of null and void acts, provided for in Law 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, or in accordance with the specific drawback procedures laid down in the rules governing the different income, depending on the cause to be determined by your invalidity. The effectiveness of the revenue shall be subject to the provisions of Chapter II of Title I of this Law.

4. Except as provided for in the regulations of the various reintegrals, the repayment of undue payments or declared invalid in accordance with the provisions of the preceding paragraph shall be the interest provided for in Article 17 of this Law, from the time the payment was made to the date on which the refund is agreed, or, where appropriate, to the date on which the recipient proceeds to the voluntary return of the funds received without the prior request of the Administration.

The provisions of the preceding paragraph shall also apply in cases where the recovery of the amounts received from the State Public Finance has failed to fulfil the conditions laid down for the payment of the funds. their delivery or because their compliance has not been properly justified. "

Seven. New wording is given to Article 98 (3) of Law 47/2003 of 26 November, General Budget, which is worded as follows:

" 3. The State Debt transactions shall be carried out on the financial markets in accordance with the rules, rules, techniques, conditions and clauses customary in such markets, and may agree to submit to arbitration or to refer to a foreign legislation or courts, provided that the provisions of Article 23 of this law are observed.

In any event, the Order in which the creation of the State's Debt is available shall include the collective action clauses adopted pursuant to Article 12.3 of the Treaty establishing the European Stability Mechanism, recognising the legitimisation, in judgment and outside of it, to those who are appointed, by the procedures laid down therein, representatives of the holders of the securities issued. '

Eight. Article 136 (4) of the General Budget Law is reworded as follows:

" 4. Institutions that have to apply public accounting principles as well as other entities that have no obligation to publish their accounts in the Trade Register shall publish annually in the "Official State Gazette", the balance sheet and the account the economic result-wealth or profit and loss account, a summary of the remaining states that make up the annual accounts and the audit report.

Where the above entities form consolidated annual accounts, they shall publish annually in the 'Official State Gazette', in addition to the information referred to in the preceding paragraph, the consolidated balance sheet and the profit or loss account. economic-wealth or consolidated profit and loss account, a summary of the remaining states that make up the consolidated annual accounts and the audit report of accounts.

For these purposes, the General Intervention of the State Administration shall determine the minimum content of the information to be published. "

Nine. A new additional provision, the 19th, is introduced in the General Budget Law as follows:

' Additional decision-making provision. Allocation to the budget of the annuities of the multiannual expenditure commitments.

1. Annuities corresponding to the financial year starting from multiannual expenditure commitments entered in the accounts in previous years shall be attributed to the appropriations authorised in the budget for that financial year.

Where there is no or insufficient credit in the said budget for the purpose of charging such annuities to the appropriations of the Ministry of State or Government of the State administrative public sector, the procedure indicated in the following paragraphs of this provision.

2. The accounting office shall obtain a list of the commitments referred to in the previous paragraph which could not be imputed to the new budget with the specification of the various files concerned, which it shall forward to the Management service with the indication that within 30 days it shall communicate to that office the actions to be carried out in respect of the outstanding commitments of the accounting records included in the relationship, in accordance with the provisions of the Article 47a of Law 47/2003 of 26 November, General Budget.

3. If such actions involve cancellations of operations or readjustments of annuities, the managing department shall forward the supporting documents and accounting documents to the accounts.

4. If the above actions involve the processing of dossiers for budgetary changes, and the dossiers have not been approved before the end of the 30-day period referred to above, the Management Service shall report to the (i) an accounting office, except in the case of credit transfers, credit deductions which must be recorded in other appropriations in the budget of the accounts for an amount equal to that of the outstanding commitments. The Management Service shall apply those credit deductions to claims which cause less disruption to the public service. Once the budgetary changes have been approved and the outstanding commitments entered into, the cancellation of the previous credit holds shall be made.

5. If the Management Service has not communicated to the Office of Accounting the actions to be carried out in respect of the outstanding commitments of the accounting records, the Management Service shall proceed to the accounts. (a) to register, on its own initiative, credit holds for an amount equal to that of those transactions. Such credit deductions shall apply to the appropriations which the accounting office determines, preferably within the same chapter and programme of the budget to which they correspond. The accounting office shall communicate to the managing department the credit deductions made on its own initiative.

6. Until the time when the final action relating to the outstanding commitments is determined, the Management Service may request the accounting office to cancel the credit holds referred to in paragraphs 1 and 2. (a) to the extent that the amount of the amount of the amount of the loan is not less than the amount of the amount equal to the amount of the amount of the credit to be cancelled. retained the appropriations in those envelopes whose minorprayer causes less disruption to the public service.

7. The records in the accounting information system of the credit holdings and the cancellations of credit deductions referred to in paragraphs 4, 5 and 6 above shall be made by the accounting offices for the purposes of effect the effective control of the final allocation of all outstanding commitments for registration.

8. The Minister of Finance and Public Administration shall adopt the rules governing the procedure and the operation to be followed for the accounting allocation to the new budget of the commitments referred to in this provision, as well as other operations taken into account in the previous financial years to be charged to that budget.

The Minister of Finance and Public Administrations shall determine the information to be included in the annual accounts on expenditure commitments of a multiannual nature which have not been allocated to the new budget in accordance with this budget. disposition. "

Ten. The second paragraph of point 2 of the first transitional provision of Law 47/2003 of 26 November, General Budget, is amended as follows:

' From 1 January 2014, the budget of the autonomous bodies referred to in this provision 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 rest of the provision remains with the same wording.

Tenth fifth. Amendment of the Recast Text of the Law on Local Government Law, approved by Royal Legislative Decree of 5 March.

With effect from 1 January 2013 and indefinite validity, the transitional provision of the Recast Text of the Local Government Law, approved by Royal Decree-Law No 2/2004 of 5 March, which is hereby amended, is amended. the following terms:

" Transitional provision twelfth. Determination of the liquidable property tax base.

Until 31 December 2014, the determination of the liquidable property tax base, attributed to the municipalities in Article 77 (3) of this Law, will be made by the General Directorate of the Catastro, except that the (a) the Commission shall inform the management centre that the appropriate competence shall be exercised by the latter. This communication must be made before the end of February of the year in which it takes over the exercise of that competence. "

Tenth sixth. Amendment of Law 39/2006, of 14 December, of the Promotion of Personal Autonomy and Care for Persons in a Situation of Dependence.

With effect from January 1, 2013 and indefinite validity, Law 39/2006 of 14 December, of the Promotion of Personal Autonomy and Attention to Persons in a State of Dependence, is amended.

A final paragraph is added to Article 23 of Law 39/2006, of the Promotion of Personal Autonomy and Attention to persons in a situation of dependency, with the following wording:

' Exceptionally and in a justified manner, the services referred to in the preceding paragraphs may be provided separately, where this is available in the Individual Care Programme. The competent authority shall give reasons for this derogation in the decision to grant the benefit. '

Tenth seventh. Amendment of Law 42/2006, of 28 December, of General Budget of the State for 2007.

With effect from January 1, 2013 and indefinite validity, the fourth additional provision of Law 42/2006 of 28 December 2006 of General State Budgets for 2007 is amended in the wording given by the eighth final provision of the Law. 26/2009, of 23 December, of the General Budget of the State for 2010, which is read as follows:

One. The contribution to the Social Security of employers, regardless of the framework, and, where appropriate, of the self-employed persons included in the Special Regiments of the Workers of the Sea and of Workers for Account Own or Autonomy, due to the contingencies of accidents of work and occupational diseases will be carried out, starting from January 1, 2013, according to the corresponding economic activity, occupation or situation, by means of the application of the Next rate:

FEE FOR THE CONTRIBUTION OF ACCIDENTS AT WORK AND OCCUPATIONAL DISEASES

TABLE I		Rate of contribution
CNAE-2009 codes and title of economic activity		IT	IMS	TOTAL
01	Agriculture, animal husbandry, hunting and related services except:	1.50	1.10	2.60
0113	Cultivation of vegetables, roots and tubers	1.15	1.10	2.25
0119	Other non-perennial crops	1.15	1.10	2.25
0129	Other perennial crops	2.25	2.90	5.15
0130	Plant propagation	1.15	1.10	2.25
014	Livestock production (except 0147)	1.80	1.50	3.30
0147	Poultry	1.25	1.15	2.40
015	Agricultural production combined with livestock production	1.60	1.20	2.80
016	Activities in support of agriculture, livestock farming and post-harvest preparation (except 0164)	1.60	1.20	2.80
0164	Treatment of seeds for reproduction	1.15	1.10	2.25
017	Hunting, trapping of animals and related services	1.80	1.50	3.30
02	Forestry and forestry	2.25	2.90	5.15
03	Fisheries and aquaculture (excluding v, w and 0322)	3.05	3.35	6.40
v	Second group listing the special scheme of the Sea	2.10	2.00	4.10
w	Third listing of the special scheme of the Sea	1.65	1,70	3.35
0322	Aquaculture in fresh water	3.05	3.20	6.25
05	Extraction of anthracite, hard coal and lignite (Except and)	2.30	2.90	5.20
and	Common work in the field of mines	3.45	3.70	7.15
06	Extraction of crude oil and natural gas	2.30	2.90	5.20
07	Extraction of metallic minerals	2.30	2.90	5.20
08	Other extractive industries (excluding 0811)	2.30	2.90	5.20
0811	Extraction of ornamental stone and for construction, limestone, plaster, creta and slate	3.45	3.70	7.15
09	Support activities for the extractive industries	2.30	2.90	5.20
10	Food industry (except 101,102,106, 107 and 108)	1.60	1.60	3.20
101	Processing and preservation of meat and meat products	2.00	1.90	3.90
102	Processing and conservation of fish, crustaceans and molluscs	1.80	1.50	3.30
106	Manufacture of milling products, starches and starch products	1,70	1.60	3.30
107	Manufacture of bakery products and pasta	1.05	0.90	1.95
108	Manufacture of other foodstuffs	1.05	0.90	1.95
11	Manufacture of beverages	1.60	1.60	3.20
12	Tobacco industry	1,00	0.80	1.80
13	Textile industry (except 1391)	1,00	0.85	1.85
1391	Manufacture of knitted or crocheted fabrics	0.80	0,70	1.50
14	Clothing clothing (excluding 1411, 1420 and 143)	0.50	0.40	0.90
1411	Manufacture of leather garments and clothing	1.50	1.10	2.60
1420	Manufacture of articles of fur	1.50	1.10	2.60
143	Manufacture of knitted or crocheted garments	0.80	0,70	1.50
15	Leather and footwear industry	1.50	1.10	2.60
16	Wood and cork industry, other than furniture; plaiting and spreaders (except for 1624 and 1629)	2.25	2.90	5.15
1624	Manufacture of packaging and packaging of wood	2.10	2.00	4.10
1629	Manufacture of other wood products; articles of cork, plaiting and spreaders	2.10	2.00	4.10
17	Paper industry (excluding 171)	1,00	1.05	2.05
171	Manufacture of pulp, paper and paperboard	2.00	1.50	3.50
18	Graphic arts and reproduction of recorded media	1,00	1,00	2.00
19	Petroleum coke and refining	1.90	2.55	4.45
20	Chemical industry (excluding 204 and 206)	1.60	1.40	3,00
204	Manufacture of soaps, detergents and other cleaning and brightening articles; manufacture of perfumes and cosmetics	1.50	1.20	2.70
206	Manufacture of man-made fibres and synthetic fibres	1.50	1.20	2.70
21	Manufacture of pharmaceutical products	1.30	1.10	2.40
22	Manufacture of rubber and plastic products	1.75	1.25	3,00
23	Manufacture of other non-metallic mineral products (excluding 231, 232, 2331, 234 and 237)	2.10	2.00	4.10
231	Manufacture of glass and glass products	1.60	1.50	3.10
232	Manufacture of refractory ceramic products	1.60	1.50	3.10
2331	Manufacture of ceramic tiles and tiles	1.60	1.50	3.10
234	Manufacture of other ceramic products	1.60	1.50	3.10
237	Cutting, carving and finishing of the stone	2.75	3.35	6.10
24	Metallurgy; manufacture of iron, steel and ferro-alloy products	2.00	1.85	3.85
25	Manufacture of metal products, excluding machinery and equipment	2.00	1.85	3.85
26	Manufacture of computer, electronic and optical products	1.50	1.10	2.60
27	Manufacture of electrical equipment and equipment	1.60	1.20	2.80
28	Manufacture of machinery and equipment n.e.c.	2.00	1.85	3.85
29	Manufacture of motor vehicles, trailers and semi-trailers	1.60	1.20	2.80
30	Manufacture of other transport equipment (excluding 3091 and 3092)	2.00	1.85	3.85
3091	Manufacture of motorcycles	1.60	1.20	2.80
3092	Manufacture of bicycles and vehicles for persons with disabilities	1.60	1.20	2.80
31	Manufacture of furniture	2.00	1.85	3.85
32	Other manufacturing industry (excluding 321, 322)	1.60	1.20	2.80
321	Manufacture of articles of jewellery and similar articles	1,00	0.85	1.85
322	Manufacture of musical instruments	1,00	0.85	1.85
33	Repair and installation of machinery and equipment (excluding 3313 and 3314)	2.00	1.85	3.85
3313	Repair of electronic and optical equipment	1.50	1.10	2.60
3314	Repair of electrical equipment	1.60	1.20	2.80
35	Supply of electric power, gas, steam and air conditioning	1.80	1.50	3.30
36	Water catchment, purification and distribution	2.10	1.60	3.70
37	Collection and treatment of waste water	2.10	1.60	3.70
38	Collection, treatment and disposal of waste; recovery	2.10	1.60	3.70
39	Decontamination activities and other waste management services	2.10	1.60	3.70
41	Construction of buildings (excluding 411)	3.35	3.35	6.70
411	Property promotion	0.85	0.80	1.65
42	Civil engineering	3.35	3.35	6.70
43	Specialised construction activities	3.35	3.35	6.70
45	Sale and repair of motor vehicles and motorcycles (except 452 and 454)	1,00	1.05	2.05
452	Maintenance and repair of motor vehicles	2.45	2.00	4.45
454	Sale, maintenance and repair of motorcycles and their spare parts and accessories	1,70	1.20	2.90
46	Wholesale trade and trade intermediaries, except motor vehicles and motorcycles. Except:	1.40	1.20	2.60
4623	Wholesale trade in live animals	1.80	1.50	3.30
4624	Wholesale trade in hides and skins	1.80	1.50	3.30
4632	Wholesale trade in meat and meat products	1.80	1.50	3.30
4638	Wholesale trade in fish, shellfish and other foodstuffs	1.60	1.40	3,00
4672	Wholesale trade in metals and metal ores	1.80	1.50	3.30
4673	Wholesale trade in wood, building materials and sanitary appliances	1.80	1.50	3.30
4674	Wholesale trade in hardware, plumbing and heating	1.80	1.55	3.35
4677	Wholesale trade in scrap and scrap products	1.80	1.55	3.35
4690	Non-specialised wholesale trade	1.80	1.55	3.35
47	Retail trade, except for motor vehicles and motorcycles (excluding 473)	0.95	0,70	1.65
473	Retail trade in automotive fuel in specialised establishments	1,00	0.85	1.85
49	Land and pipeline transport (Except 494)	1.80	1.50	3.30
494	Carriage of goods by road and moving services	2.00	1,70	3.70
50	Maritime transport and inland waterways	2.00	1.85	3.85
51	Air transport	1.90	1,70	3.60
52	Storage and activities annexed to transport (except x, 5221)	1.80	1.50	3.30
x	Loading and unloading; stowage and desestiba	3.35	3.35	6.70
5221	Activities annexed to land transport	1,00	1.10	2.10
53	Postal and postal activities	1,00	0.75	1.75
55	Accommodation services	0.75	0.50	1.25
56	Food and drink services	0.75	0.50	1.25
58	Edition	0.65	1,00	1.65
59	Cinematographic, video and television programme activities, sound recording and music editing	0.75	0.50	1.25
60	Programming and broadcasting activities for radio and television	0.75	0.50	1.25
61	Telecommunications	0,70	0,70	1.40
62	Programming, consulting and other information related activities	0.65	1,00	1.65
63	Information services (except 6391)	0.65	1,00	1.65
6391	Activities of the news agencies	0.75	0.50	1.25
64	Financial services, except insurance and pension funds	0.65	0.35	1,00
65	Insurance, reinsurance and pension funds, except compulsory social security	0.65	0.35	1,00
66	Ancillary activities to financial services and insurance	0.65	0.35	1,00
68	Real estate activities	0.65	1,00	1.65
69	Legal and accounting activities	0.65	1,00	1.65
70	Activities of headquarters; business management consulting activities	1,00	0.80	1.80
71	Technical services of architecture and engineering; technical testing and analysis	0.65	1,00	1.65
72	Research and development	0.65	0.35	1,00
73	Advertising and market research	0.90	0.80	1,70
74	Other professional, scientific and technical activities (except 742)	0.90	0.85	1.75
742	Photography activities	0.50	0.40	0.90
75	Veterinary activities	1.50	1.10	2.60
77	Rental activities	1,00	1,00	2.00
78	Employment-related activities (except 781)	1.55	1.20	2.75
781	Activities of the placement agencies	0.95	1,00	1.95
79	Activities of travel agencies, tour operators, reservation services and related activities	0.80	0,70	1.50
80	Safety and research activities	1.40	2.20	3.60
81	Services to buildings and gardening activities (excluding 811)	2.10	1.50	3.60
811	Comprehensive services to buildings and facilities	1,00	0.85	1.85
82	Administrative activities of office and other ancillary activities to enterprises (except 8220 and 8292)	1,00	1.05	2.05
8220	Activities of call centres	0,70	0,70	1.40
8292	Packaging and packaging activities	1.80	1.50	3.30
84	Public administration and defence; compulsory social security (except 842)	0.65	1,00	1.65
842	Provision of services to the wider community	1.40	2.20	3.60
85	Education	0.65	0.35	1,00
86	Health activities (except 869)	0.80	0,70	1.50
869	Other health activities	0.95	0.80	1.75
87	Assistance in residential establishments	0.80	0,70	1.50
88	Social services activities without accommodation	0.80	0,70	1.50
90	Creation, artistic and entertainment activities	0.75	0.50	1.25
91	Activities of libraries, archives, museums and other cultural activities. (Except 9104)	0.75	0.50	1.25
9104	Activities of botanical gardens, zoos and nature reserves	1.75	1.20	2.95
92	Gambling and betting activities	0.75	0.50	1.25
93	Sports, recreational and entertainment activities (Except u)	1,70	1.30	3,00
u	Taurine shows	2.85	3.35	6.20
94	Associative activities	0.65	1,00	1.65
95	Repair of computers, personal effects and household goods (excluding 9524)	1.50	1.10	2.60
9524	Repair of furniture and goods	2.00	1.85	3.85
96	Other personal services (except 9602, 9603 and 9609)	0.85	0,70	1.55
9602	Hairdressing and other beauty treatments	0.65	0.45	1.10
9603	Funeral pomps and related activities	1.80	1.50	3.30
9609	Other personal services n.e.c.	1.50	1.10	2.60
97	Household activities as employers of domestic staff	0.65	0.45	1.10
99	Activities of extraterritorial organisations and bodies	1.60	1.50	3.10

TABLE II		Rate of contribution
Types applicable to occupations and situations in all activities		IT	IMS	TOTAL
a	Staff in exclusive office jobs.	0.65	0.35	1,00
b	Representatives of Trade.	1,00	1,00	2.00
d	Staff of trades in facilities and repairs in buildings, works and construction work in general.	3.35	3.35	6.70
f	Motor vehicle drivers for the carriage of goods with a payload capacity exceeding 3,5 Tm.	3.35	3.35	6.70
g	Cleaning staff in general. Cleaning of buildings and all types of establishments. Street cleaning.	2.10	1.50	3.60
h	Guards, guards, juries and security personnel.	1.40	2.20	3.60

Two. The following rules shall be taken into account in the application of the provisions of paragraph One above:

First. In periods of temporary incapacity and other situations with a suspension of the employment relationship with a contribution obligation, the type of contribution corresponding to the respective economic activity or occupation shall continue to apply.

Second. For the purposes of determining the rate applicable in accordance with the rate set out in this provision, the reference in Table I shall be taken as a reference to identify the rate assigned therein by reason of the activity. principal economic development carried out by the company or by the self-employed or self-employed person, in accordance with the National Classification of Economic Activities (CNAE-2009), approved by Royal Decree 475/2007 of 13 April, and the codes in the are contained in relation to each activity.

Where in one undertaking, together with the principal activity, other or other activities which are to be considered ancillary to that undertaking, the rate of contribution shall be that laid down for that principal activity. Where the principal activity of the undertaking is linked to another activity involving the production of goods or services which are not integrated into the production process of the first undertaking, having different means of production, the rate of contribution applicable to In the case of workers employed in this sector, it is planned for the economic activity in which the workers are employed.

Where self-employed persons carry out several activities which lead to a single inclusion in the Special Scheme for Own or Self-Employed Workers, the rate of contribution applicable shall be the highest of those laid down for the activities carried out by the worker.

Third. Notwithstanding the above, where the occupation carried out by the employed person, or the situation in which he is employed, corresponds to one of the conditions listed in Table II, the rate of contribution applicable shall be the same as the provided for in that table for the occupation or situation concerned, as long as it differs from that which corresponds to the activity of the undertaking.

Three. The determination of the rate of contribution to be applied shall be effected, in accordance with the rules laid down in law, by the General Treasury of Social Security on the basis of the economic activity declared by the undertaking or by the worker. autonomous or, where appropriate, workers ' occupations or situations, irrespective of the fact that, for the purposes of formalisation of protection against professional contingencies, a decision has been taken in favour of a security management body Social or a contributing entity of the same.

Four. The government will make the corresponding annual adjustment of the rates included in the tariff collected in this provision, as well as the adaptation of the economic activities to the new CNAE classifications that are approved and to the progressive abolition of the occupations listed in the classification contained in the said tariff.

Tenth eighth. Amendment of Law 9/2009 of 6 October extending the duration of paternity leave in cases of birth, adoption or reception.

New wording is given to the second final provision of Law 9/2009 of 6 October, extending the duration of paternity leave in cases of birth, adoption or reception, in the following terms:

" Final provision second.

This Law shall enter into force from 1 January 2014. '

Tenth ninth. Amendment of Law 26/2009, of 23 December, of General Budget of the State for the year 2010.

One. With effect from 1 January 2013 and indefinite validity, the additional 30th third of Law 26/2009 of 23 December, which is hereby amended as follows:

" During the year 2013, the State Society of Lotteries and Betting of the State, S.A. will be able to finance agreements of collaboration and sponsorship with the Spanish Red Cross and the Spanish Association of Fight Against Cancer. 2012, under the conditions set out therein, guaranteeing for each of the above an economic contribution equal to the average of the income received on an individual basis, as a result of the final draws of the National Lottery for the benefit of the respective institutions, of the last four exercises in that these draws were held.

In addition, a favorable report from the Ministry of Finance and Public Administrations, the State Lotteries and Betting Society of the State, S.A. may conclude agreements in 2013, with other entities for the promotion of activities, among others, of social, cultural and sporting character. It may also finance agreements of this kind already signed before 31 December 2012.

The contributions referred to in the preceding two paragraphs shall not exceed, on the whole, 2% of the profit after tax of the State Company for the financial year 2012. '

Two. With effect from 1 January 2013, paragraph 4 of the additional 42nd paragraph of Law 26/2009, of 23 December, of the General Budget of the State for the year 2010, is amended as follows:

" Four. Traffic levels.

For a period of five years since the entry into force of this Law, the maximum levels offered by the concessionaires for light and heavy traffic, at a rate of 1.4 light vehicles per heavy vehicle, are unified at a single maximum level. "

20th. Amendment of the fourth additional provision of Royal Decree-Law 8/2010 of 20 May adopting extraordinary measures for the reduction of the public deficit.

With effect from 1 January 2013 and indefinite validity, the fourth additional provision of Royal Decree-Law 8/2010 is hereby reworded, which is worded as follows:

" Fourth. Register of state public sector managers.

It is created, under the Ministry of Finance and Public Administrations, the register of management personnel of the state public sector that will include staff who have such a condition in accordance with the provisions of Royal Decree 451/2012, 5 of March, by which the remuneration of the maximum responsible and managers in the business public sector and other entities, public entities, public entities, public sector foundations, public sector foundations is regulated, of the consortia mainly participated by the General Administration of the State and its Bodies and State-owned commercial companies defined in the Law on the Heritage of Public Administrations. "

21st. Amendment of the eighth additional provision of Law 43/2010 of 30 December 2010 of the universal postal service, the rights of users and the postal market.

With effect from 1 January 2013, the eighth additional provision of Law 43/2010 of 30 December 2010 on the universal postal service, on the rights of users and on the postal market, is amended as follows:

One. Paragraph 1 (B) 'Scope' is amended and the three concessionary companies of the following toll motorways of the General Administration of the State shall be included in it:

Alicante-Cartagena toll highway. Section: from the motorway A-7, Alicante-Murcia, to Cartagena. Awarded by Royal Decree 1808/1998 of 31 July 1998.

Santiago de Compostela-Ourense toll motorway. Section: Santiago de Compostela-Alto de Santo Domingo. Awarded by Royal Decree 1702/1999 of 29 October.

Leon-Astorga toll motorway. Awarded by Royal Decree 309/2000 of 25 February.

Two. Paragraph 1.C (1) (c) is amended, and the following wording shall be added:

" C. 1) Consignation and credit in favour of the concessionary company.

Until 2018, inclusive, the concessionary company shall enter annually, in the compensation account, the difference between the toll receipts which would have occurred if the 80 per 100 of the traffic provided for in the plan was reached financial-economic presented in the tender offer by that company and the actual toll revenue.

The amount to be entered annually in the account shall not exceed 49 per 100 of the amount resulting from the sum of the annual toll revenue from the grant of the amount to be entered and thus shall be reduced to 80 per 100 referred to in the paragraph (a) each concessionary company, including those listed in paragraph 1 (B) of this provision, may apply within the first four months of each financial year for a loan to the Ministry of Public Works. These participative loans will have the same characteristics as those defined in Section D (b), of the additional 41st provision of the General Budget Law 26/2009 of the State 2010 and will proceed to the rebalancing of the granting for the sole purpose of allowing repayment of the amount of the loan and its interest under the conditions set out in that paragraph.

The Ministry of Public Works, within three months of the period referred to in the preceding paragraph, will grant the aforementioned participative loans to the concessionary companies that would have requested it.

Such amounts shall be subject to the limit of budgetary resources fixed each year in the General Budget Law of the State for these concepts. For these purposes, the actual toll revenue for each year will be those listed in the last audited accounts.

In the month of January each year, the concessionaire company will present to the Government Delegation in the Companies of National Highways of Peaje the amount entered in the compensation account for approval and subsequent payment to the Government. the concession company by the Administration in that year. "

Three. Paragraph (1) (1) of paragraph 1 (1) is amended, with the following wording:

" 1.D) Regulatory and enforcement powers.

D. 1) Authorization to the Government and accrual of interest.

The Government is authorized to, if the economic circumstances of the concessionary companies so advise, and by Royal Decree on a joint proposal of the Ministries of Finance and Public Administrations and of Promotion, can exclude the Concession company in question of the aid provided for in paragraph 1 (1) (1) (c). In any event, the balance of the compensation account will become interest from 1 January 2014, except in the concessionary companies of the Alicante-Cartagena toll motorways, Tramo: from the motorway A-7, Alicante-Murcia, until Cartagena; Santiago de Compostela-Ourense, Tramo: Santiago de Compostela-Alto de Santo Domingo; and León-Astorga, where such accrual will take place from 1 January 2016. "

Twenty second. Amendment to Article 36 (1) of Law 2/2011 of 4 March 2011 on Sustainable Economy.

One. For the year 2013, and with indefinite validity, paragraph 1 of article 36 of Law 2/2011, of 4 March, of Sustainable Economy, is amended in the following terms:

" 1. In the event that the local authorities do not comply with the obligation to send to the Ministry of Finance and Public Administrations all information regarding the liquidation of their respective budgets for each financial year, according to Established in article 193.5 of the Recast Text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of March 5, the General Secretariat of Autonomous and Local Coordination will proceed to retain the the month of June of the financial year following that of the liquidation, and until the end of the regularisation of the said referral, as well as the settlement of the financial years to which this rule applies, the amount of the deliveries to be made and, where appropriate, advances and final liquidations of the participation in the the taxes of the State concerned. For these purposes, the resulting amount shall be withheld, once it has been carried out, where appropriate, the refunds and refunds of the advances regulated in the General Budget Laws of the State, as well as the deductions to which it is refers to the fourth additional provision of the aforementioned recast text. '

Two. The references of the aforementioned article to the Directorate General of Financial Coordination with the Autonomous Communities and to the Local Entities and to the Directorate General of the Treasury and Financial Policy shall be considered to be made to the Secretariat General of Autonomous and Local Coordination and the General Secretariat of the Treasury and Financial Policy.

Twenty third. Amendment of the Organic Law 6/2011 of 30 June, amending the Organic Law 12/1995, of December 12, of repression of contraband.

With effect from 1 January 2013 and indefinite validity, the additional provision of the Organic Law 6/2011 of 30 June 2011, which is worded as follows:

" Additional provision first. Reduction of the tax exemptions provided for in Articles 35 (3) of Law 37/1992 of 28 December 1992 of the Tax on Value Added and 61.2.a) of Law 38/1992 of 28 December 1992 on Excise Duties in relation to the work of tobacco for the residents of the border area with Gibraltar and the border workers of the zone.

The tax exemptions provided for in Article 35 (3) of Law No 37/1992 of 28 December of the value added tax and in Article 61 (1) (a) of Law 38/1992 of 28 November 1992 are reduced to 80 cigarettes in the case of the the resident and frontier workers of the border area with Gibraltar and in relation to the tobacco products they introduce in Spain, with the exceptions provided for in Article 13 (2) of Directive 2007 /74/EC.

For these purposes, the border area shall be the Spanish territory which extends to 15 kilometres straight from the border with Gibraltar and which shall include the whole territory of the municipalities whose territorial demarcation forms part, even if it were partial, of this area. "

Twenty-fourth. Amendment of Royal Decree-Law 8/2011 of 1 July 2011 of measures to support mortgage debtors, control of public expenditure and cancellation of debts with companies and self-employed persons contracted by local authorities, to promote the activity Business and the promotion of rehabilitation and administrative simplification.

With effect from 1 January 2013 and indefinite term, new wording is given to Article 15 of Royal Decree-Law 8/2011 of 1 July 2011, measures to support mortgage debtors, control of public expenditure and the cancellation of debts with companies and self-employed by local authorities, the promotion of entrepreneurial activity and the promotion of rehabilitation and administrative simplification, which will be drawn up as follows:

" Article 15. Measures to promote the production of feature films.

1. Article 38 (2) of the Recast Text of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004, shall remain in force until the tax periods which have been initiated before 1 January of this year. 2015, and shall be repealed with effect for the tax periods starting from that date.

2. The deductions provided for in Article 38 (2), pending application at the beginning of the first tax period starting from 1 January 2015, may be applied within the time limit and with the requirements laid down in the Chapter IV of Title VI of the Companies Tax Act, as in force on 31 December 2014. Those requirements are equally applicable to the consolidation of deductions in tax periods initiated before that date. '

Twenty-fifth. Amendment of Law 27/2011 of 1 August on the updating, adaptation and modernization of the social security system.

With effect from 1 January 2013 and indefinite validity, paragraph 1 (c) of the 12th final provision, of Law 27/2011 of 1 August, on the updating, adequacy and modernisation of the social security system, which is to be amended, is hereby amended. amending Law No 20/2007 of 11 July on the Statute for an autonomous work, which is read as follows:

"(c) Article 3 (3) and the 10th final provision, which shall enter into force on 1 January 2014."

Twenty-sixth. Modification of the Recast Text of the Law of Ports of the State and of the Merchant Navy, approved by Royal Legislative Decree 2/2011, of 5 September.

With effect from January 1, 2013 and indefinite validity, paragraph 2 of article 240 of the Recast Text of the Law of Ports of the State and the Merchant Navy, approved by Royal Legislative Decree 2/2011 of 5 September, is amended. drawn up in the following terms:

" 2. The value of the basic amount of the rate of aid for navigation (A) is set at € 0.29. The value of the basic amount may be revised in the General Budget Law of the State or in another which, if necessary, is approved for these purposes. (a) the development of the cost of the service of navigation aids throughout the Spanish coast. "

Twenty-seventh. Amendment of Law 29/2011 of 22 September of Recognition and Integral Protection of Victims of Terrorism.

With effect from January 1 and indefinite validity, Law 29/2011, of September 22, of Recognition and Integral Protection of Victims of Terrorism, is amended in the following terms:

One. New wording is given to Article 3a of Law 29/2011 of 22 September of Recognition and Integral Protection of Victims of Terrorism, which is worded as follows:

' Article 3a. Requirements for the recognition of the aid and benefits provided for in the Law.

1. The persons in whom one of the following two cases are present shall be eligible for the aid and benefits covered by this law:

(a) Where, by virtue of a final judgment, the right to be compensated for the facts and damages referred to in this Law has been recognized as a civil liability.

(b) Where, without such a sentence, the judicial proceedings have been carried out or the criminal proceedings for the prosecution of the offences have been initiated. In such cases, the status of victim or right-holder, the entity of the damage suffered, the nature of the acts or acts causing them and the other legally required requirements may be credited to the competent authority of the Administration. General of the State by any means of proof admissible in law.

2. The granting of the aid and benefits recognised in this law shall be subject to the principles which, in order to be compensated, are laid down in the European Convention on the compensation of victims of violent crime. "

Two. Article 28 (1) is hereby reworded, which shall be read as follows:

" Article 28. Procedure for compensation for bodily or material damage.

1. The procedure for the recognition of the right to compensation for the damages referred to in this Title shall be processed and resolved by the Ministry of the Interior.

Applications from interested parties must be submitted within a maximum of one year after the damage has occurred. For the purposes of deadlines, the body damage is computed at the date of discharge or consolidation of sequelae, as evidenced by the National Health System. In cases where, as a direct result of the injury, the death occurred, a new period of equal duration shall be opened for the application of the compensation or, where appropriate, the difference between the amount paid by the such injuries and the one corresponding to death. Similarly, it will take place when, as a direct consequence of the injuries, a situation of greater gravity is produced, to which a higher quantity corresponds.

In the case of psychological damage, the period of one year shall start from the moment at which there is an accrediting diagnosis of the causality of the sequel.

If the incapacitated victim has died for a reason other than the aftermath of the attack, the persons referred to in Article 17 of this Law shall be entitled to compensation which would have been incurred by the person concerned. the order of preference set out in the order. "

Twenty-eighth. Amendment of the Recast Text of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November.

With effect from 1 January 2013 and indefinite term, a new paragraph 3 is added to the additional twenty-eighth provision of the said recast text, with the following wording:

" 3. For the purposes of this additional provision, the Ministry of Health, Social Services and Equality may, through the General Secretariat for Health and Consumer Affairs, entrust the National Institute of Health Management with the conclusion of the centralised procurement procedures, with a view to the National Health System, for all or some of the medicines and medical devices. "

The rest of the provision maintains the current wording.

Twenty-ninth. Amendment of the Royal Decree-Law 20/2012 of 13 July 2012 on measures to ensure budgetary stability and the promotion of competitiveness.

With effect from 1 January 2013 and indefinite validity, the Royal Decree-Law 20/2012 of 13 July 2012 is amended to ensure budgetary stability and to promote competitiveness, as follows:

One. The heading and paragraph 1 (1) of the transitional provision twelfth, which are drawn up in the following terms, shall be amended:

" Transitional provision twelfth. Intensity of protection of the home-help service.

1 ...., the protection intensities of the Service of Domicile Established ... ".

The rest of the provision remains with the same wording.

Two. The first paragraph of the fourth final provision shall read as follows:

" Title I of this Royal Decree-law is of a basic character in accordance with Articles 149.1.13ª, 149.1.17ª, 149.1.18ª and 156.1 of the Spanish Constitution, which attributes to the State the competence to lay the foundations of the legal regime of the General government, with the exception of Articles 3, 4 and 6, Article 12, Article 13 (2) to (7) and Articles 14 and 15, which apply only to the General Administration of the State. "

Three. A new transitional provision is introduced with the following wording:

'The first subparagraph of the fourth final provision shall have effect from the date of entry into force of Royal Decree-Law 20/2012 of 13 July 2012 on measures to ensure budgetary stability and to promote competitiveness.'

30th. Management of budget appropriations in respect of Passive Classes.

The power conferred on the third final provision of Law 39/1992, of 29 December, of the General Budget of the State for 1993, is extended during 2013.

Thirtieth first. Amendment of the Royal Decree-Law 20/2011 of 30 December of urgent measures in budgetary, tax and financial matters for the correction of the public deficit.

With the effect of the entry into force of this Law and indefinite validity, the additional provision fourteenth of Royal Decree-Law 20/2011, of December 30, of urgent measures in budgetary, tax and financial matters for the correction of the public deficit, is worded as follows:

' Local Entities and their dependent entities classified in the general government sector, in accordance with the definition and delimitation of the European System of Accounts, which liquidate the previous immediate year with net positive savings, calculated in the form established in Article 53 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, may conclude new long-term credit operations for the investment finance, where the total volume of live capital does not exceed 75% of the total current income settled or accrued according to the figures deducted from the consolidated accounting statements, subject, where appropriate, to the recast of the Local Government Law Regulatory Law and the Budget Stability Regulations.

Local Entities having a volume of indebtedness which, exceeding that mentioned in the preceding paragraph, does not exceed that set out in Article 53 of the Recast Text of the Local Government Law Regulatory Law, approved by Royal Decree Legislative 2/2004, of 5 March, will be able to arrange operations of indebtedness after authorization of the competent organ that has attributed the financial protection of the local entities.

Institutions that present negative net savings or a higher amount of live debt than those referred to in Article 53 of the Recast Text of the Local Government Regulatory Law, approved by Royal Legislative Decree of 5 March, no may conclude long-term credit operations.

For the determination of the current income to be computed in the calculation of net savings and the level of indebtedness, the amount of assigned revenue to capital operations and any other extraordinary income applied to the capital shall be deducted. Chapters 1 to 5 which, due to their legal affectation and/or non-recurring character, do not have the consideration of ordinary income.

For the purposes of the calculation of living capital, all operations in force at 31 December of the preceding year, including the risk deducted from endorsements, shall be deemed to be increased, where appropriate, in the balances of undisposed and non-disposed transactions. amount of the planned operation. In this amount, the balances to be reintegrated into the Local Entities resulting from the final settlements of the participation in State taxes shall not be included.

The Local Authorities shall make available to the financial institutions involved in their procedures for the concertation of credit operations the report of the local intervention regulated in Article 52 (2) of the recast text. of the Law on Local Government Law, which will include calculations showing compliance with the limits referred to in the preceding paragraphs and any other adjustments affecting the measurement of the payment capacity, as well as the (i) compliance with, in the cases resulting from application, the prescribed mandatory authorisation in the Article 53.5 of the aforementioned standard and in Article 20 of Organic Law 2/2012 of 27 April, of budgetary stability and financial sustainability, and may, if necessary, amend or withdraw its offers, once known the content of the report. "

Therefore,

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

Madrid, 27 December 2012.

JOHN CARLOS R.

The President of the Government,

MARIANO RAJOY BREY

ANNEX I

Breakdown of appropriations by programmes

Classf. by programmes	Explanation	Cap. 1 to 8	Cap. 9	Total
111M	Government of the Judiciary	32.995.11		32.995.11
111N	Directorate and General Services of Justice	50.871.79		50.871.79
111O	Selection and training of judges	21.483.24		21.483.24
111P	Documentation and judicial publications	8,300,62		8,300,62
111Q	Training of the Staff of the Administration of Justice	8,185,70		8,185,70
111R	Training of the Fiscal Career	3.390.17		3.390.17
112A	Courts of Justice and the Prosecutor's Office	1.390.682.23		1.390.682.23
113M	Records linked to the Public Faith	26,938.43		26,938.43
121M	Administration and General Services of Defence	1.160.309.38		1.160.309.38
121N	Training of the Armed Forces Personnel	387.211.59		387.211.59
121O	Staff in reserve	554,417.11		554,417.11
122A	Modernization of the Armed Forces	178,654,79		178,654,79
122B	Special modernisation programmes	6,842,50		6,842,50
122M	Operational Expenditure of the Armed Forces	2.165.010.44		2.165.010.44
122N	Logistical Support	1.333.566.06	1.29	1.333.567.35
131M	Directorate and General Services for Security and Civil Protection	67,118,90		67,118,90
131N	Formation of State Security Forces and Bodies	75.051.37		75.051.37
131O	Forces and Corps in reserve	615,365.14		615,365.14
131P	Right of asylum and stateless persons	3.141.54		3.141.54
132A	Citizen security	5.192.497.09	72,72	5.192.569.81
132B	Road safety	709.648.05		709.648.05
132C	Police action in the field of drugs	83.097.41		83.097.41
133A	Penitentiary institutions and institutions	1.102.129.38		1.102.129.38
133B	Work, training and assistance for prisoners	27,614.35		27,614.35
134M	Civil Protection	14.297.42		14.297.42
135M	Protection of personal data	13,524.07		13,524.07
141M	Directorate and General Services for Foreign Affairs	77,449.16		77,449.16
142A	Action of the State on the outside	764,171,09		764,171,09
142B	Diplomatic action with the European Union	21,043.52		21,043.52
143A	Cooperation for development	523.370.82		523.370.82
144A	Cooperation, promotion and cultural dissemination abroad	109,233.79		109,233.79
211M	Contributory pensions for social security	106.504.905.02		106.504.905.02
211N	Pension of Passive Classes	11,824,304.53		11,824,304.53
211O	Other pensions and benefits of Passive Classes	41,314.01		41,314.01
212M	Non-contributory pensions and welfare benefits	2,497,810,27		2,497,810,27
212N	War pensions	284,381,46		284,381,46
219M	Management of the economic benefits of security Social	396,272,75		396,272,75
219N	Pension Management of Passive Classes	7.523.07		7.523.07
221M	Temporary disability allowances and other benefits Economic and Social Security	10,602,112.94		10,602,112.94
222M	Economic benefits of Administrative Mutualism	360.447.25	2.00	360.449.25
223M	Wage guarantee benefits	868,394,96		868,394,96
224M	Economic benefits by cessation of activity	49.301.10		49.301.10
231A	National Plan on Drugs	14.844.48		14.844.48
231B	Action in favour of migrants	76,702,34		76,702,34
231C	Social Security Social Services to persons with disability	68,779.82		68,779.82
231D	Social services of social security to persons greater	114.775.21		114.775.21
231E	Other social services of social security	40.556.22		40.556.22
231F	Other social services of the State	155.636.16		155.636.16
231G	Attention to children and families	4,427.63		4,427.63
231H	Actions in favour of immigrants	62,412,85		62,412,85
231I	Personal autonomy and attention to the Dependence	2.205.750.95		2.205.750.95
232A	Promotion and services to youth	28.541.86		28.541.86
232B	Equal opportunities for women and men	18.952.81		18.952.81
232C	Actions for the comprehensive prevention of violence gender	22.197,34		22.197,34
239M	Management of Social Security Social Services	31.415.90		31.415.90
241A	Promotion of labour integration and stability	3.765.341.59		3.765.341.59
241N	Development of self-employment, the social economy and of the responsibility of the companies	6.169.27		6.169.27
251M	Benefits to the unemployed	26.993.695.96		26.993.695.96
261N	Promotion, administration and aid for rehabilitation and access to housing	738,042,53	300,00	738,342,53
261O	Management and promotion of building	26.378.88		26.378.88
261P	Land planning and policy	1,454,47		1,454,47
291A	Security and Social Protection Inspection and Control	122.113.88		122.113.88
291M	Directorate and General Services for Social Security and Social Protection	4.314.184.91	30.50	4.314.215.41
311M	Directorate and General Services for Health, Services Social and Equality	83,897,73		83,897,73
311O	Health and Management Policies	9.426.94		9.426.94
312A	Hospital assistance in the Armed Forces	149.654.26		149.654.26
312B	Primary health care. National Institute of Management Health	57,634,47		57,634,47
312C	Specialized health care. National Institute of Health Management	140.732.19		140.732.19
312D	Maritime medicine	32,146,50		32,146,50
312E	Health Care for Administrative Mutualism	2.056.075.12		2.056.075.12
312F	Primary health care for Accidents of Accidents of Work and E. P and I. S. M	817.533.56		817.533.56
312G	Specialist Health Care for Accident Mutuals Labor and E. P and I. S. M	369.400.24		369.400.24
313A	Health benefits and pharmacy	87,224.42		87,224.42
313B	Public health, external health and quality	33,138.19		33,138.19
313C	Food security and nutrition	14.936.50		14.936.50
313D	Donation and transplantation of organs, tissues and cells	3.970.99		3.970.99
321M	Directorate and General Services of Education, Culture and Sport	107.877.05		107.877.05
321N	Continuing training of teachers in education	3.451.03		3.451.03
322A	Early childhood and primary education	159.836.74		159.836.74
322B	Secondary education, vocational training and schools Language officers	108,494.15		108,494.15
322C	University teaching	122,468,73		122,468,73
322E	Artistic teachings	5.369.08		5.369.08
322F	Education abroad	100,098.81		100,098.81
322G	Compensatory education	53,257,60		53,257,60
322I	Special teachings	2.198.65		2.198.65
322K	Sport in school age and at the University	1.850.00		1.850.00
322L	Other teaching and educational activities	52,338.77		52,338.77
323M	Scholarships and student support	1.222.166.11		1.222.166.11
324M	Supplementary education services	5.446.04		5.446.04
332A	Files	31,080.16		31,080.16
332B	Libraries	47.208.77		47.208.77
333A	Museums	136,728.45		136,728.45
333B	Exposures	2.403.21		2.403.21
334A	Promotion and cultural cooperation	9.988.75		9.988.75
334B	Promotion of the book and cultural publications	7,615.84		7,615.84
334C	Promotion of cultural industries	14.467.05		14.467.05
335A	Music and dance	70,567.89		70,567.89
335B	Theatre	36.864.05		36.864.05
335C	Cinematography	55.035.74		55.035.74
336A	Promotion and support of sport activities	160,803,84		160,803,84
337A	Administration of the Historical-National Heritage	112,514.53	100.00	112,614.53
337B	Conservation and restoration of cultural goods	31.009.86		31.009.86
337C	Protection of the Historical Heritage	5.423.51		5.423.51
412C	Competitiveness and quality of production and markets Agriculture	39.450.21		39.450.21
412D	Competitiveness and quality of agricultural health	47,356.91		47,356.91
412M	Regulation of agricultural markets	6.203.907.69		6.203.907.69
413A	Competitiveness and food industry food	28.695.25		28.695.25
414A	Management of Water Resources for the Irrigation	47,237.66		47,237.66
414B	Development of rural areas	1,007,761,23		1,007,761,23
414C	Sustainable Rural Development Programme	20.265.00		20.265.00
415A	Protection of fishery resources and development sustainable	13.809.62		13.809.62
415B	Improvement of fisheries structures and markets	48.485.12		48.485.12
416A	Forecast of risks in agricultural production and fishing	204.897.29		204.897.29
421M	Directorate and General Services for Industry and Energy	63,499,36		63,499,36
421N	Regulation and protection of industrial property	46.231.50		46.231.50
421O	Quality and industrial safety	3.838.35		3.838.35
422A	Regional incentives for industrial location	81,585,03		81,585,03
422B	Industrial development	425.879.08		425.879.08
422M	Conversion and reindustrialisation	467.222.60		467.222.60
423M	Alternative development of coal mining districts	45,000.00		45,000.00
423N	Mining exploitation	457.738.67		457.738.67
424M	Nuclear safety and radiation protection	47.311.67		47.311.67
425A	Regulations and energy development	2,936,687.64		2,936,687.64
431A	Commercial promotion and internationalisation of the company	389.537.59		389.537.59
431N	Management of external trade	9.337.27		9.337.27
431O	Management and modernisation of structures commercial	14,690.86		14,690.86
432A	Coordination and promotion of tourism	330.618.54		330.618.54
433M	Support for small and medium-sized enterprises	145.372.37		145.372.37
441M	Grants and support for land transport	827,340.74		827,340.74
441N	Grants and support for maritime transport	58,326,31		58,326,31
441O	Grants and support for air transport	274.523.30		274.523.30
441P	Grants for the transport of goods	19.840.00		19.840.00
451M	Studies and technical assistance services in Works Public and Urban	32.545.09		32.545.09
451N	Directorate and General Services for Development	854.790.38		854.790.38
451O	Directorate-General for Agriculture, Food and the Environment	148.284.01		148.284.01
452A	Management and infrastructure of water	839,333.80	236.897.56	1,076,231,36
452M	Regulation and spatial planning of water resources	56,854,14		56,854,14
453A	Rail transport infrastructure	856,741,68		856,741,68
453B	Creation of road infrastructure	1.576.579.98		1.576.579.98
453C	Conservation and exploitation of roads	993,341,80		993,341,80
453M	Land transport planning and inspection	23.307.64		23.307.64
454M	Regulation and safety of maritime traffic	48.417.13		48.417.13
455M	Regulation and supervision of civil aviation	54,423,86		54,423,86
456A	Quality of water	134,507.41	24.569.02	159.076.43
456B	Protection and improvement of the environment	14,541,57		14,541,57
456C	Protection and improvement of the natural environment	165,877.66		165,877.66
456D	Action on the coast	74,935.52		74,935.52
456M	Actions for the prevention of pollution and pollution climate change	49.058.21		49.058.21
457M	Infrastructure in coal mining areas	42.279.61		42.279.61
462M	Research and sociological and constitutional studies	11,520.55		11,520.55
462N	Research and statistical and economic studies	6.218.03		6.218.03
463A	Scientific research	689,431,80	4.000,00	693.431,80
463B	Promotion and coordination of scientific research and technique	1.411.161.29		1.411.161.29
464A	Research and studies of the Armed Forces	145.231.91	56.00	145.287.91
464B	Support for technological innovation in the sector of the defence	218.152.52		218.152.52
465A	Health research	281,965.92		281,965.92
467A	Astronomy and astrophysics	16.587.19	150.00	16.737.19
467B	Research, development and experimentation in transport and infrastructure	732,90		732,90
467C	Research and technological development-industrial	2.243.579.61		2.243.579.61
467D	Agricultural research and experimentation	69,391.98	2.000,00	71,391.98
467E	Oceanographic and fisheries research	56,754,75	182.96	56,937.71
467F	Geological-mining and environmental research	25.111.69		25.111.69
467G	Research and development of the Information Society	106.040.20		106.040.20
467H	Energy, environmental and technological research	82,664,07		82,664,07
467I	Technological innovation in telecommunications	561,293.76		561,293.76
491M	Management and promotion of telecommunications and the Information Society	35.062.47		35.062.47
491N	Universal postal service	318.930.00		318.930.00
492M	Defence of competition	12.679.90		12.679.90
492N	Regulation and surveillance of competition in the market of Tabacos	8,756,43		8,756,43
492O	Protection and promotion of the rights of the consumers and users	16.598.98		16.598.98
493M	Management, control and management of insurance	238.068.94		238.068.94
493O	Accounting and audit regulation	8.310.14		8.310.14
494M	Management of labour relations and working conditions	36.074.30		36.074.30
495A	Development and implementation of geographical information Spanish	32.103.21		32.103.21
495B	Meteorology	82,692,56		82,692,56
495C	Metrology	5.694.91		5.694.91
496M	Regulation of the game	6.332.73		6.332.73
497M	Rescue and fight against pollution at sea	100.000.00		100.000.00
911M	Head of State	7.933.71		7.933.71
911N	Legislative activity	201.393.03	20,00	201.413.03
911O	External control of the Public Sector	61,334.93		61,334.93
911P	Constitutional Control	24.284.22		24.284.22
911Q	Support for the administrative management of the Head of State	6.148.67		6.148.67
912M	Presidency of the Government	38,919.64		38,919.64
912N	High State advice	9.888.16		9.888.16
912O	Relations with the General Cortes, Secretariat of the Government and support for the High Direction	33.654.39		33.654.39
912P	Government advice on social, economic and labour issues	8,392,56		8,392,56
912Q	Advice on the protection of interests National	203,687,18		203,687,18
921N	Management and organisation of the public administration	47.170.88		47.170.88
921O	Training of the staff of the Public Administrations	67,941,87		67,941,87
921P	Peripheral administration of the State	280,377,44		280,377,44
921Q	Information coverage	60.265.83		60.265.83
921S	Advertising of the legal rules	33.764.04		33.764.04
921S	Advice and defence of the State	31.697.99		31.697.99
921T	Transport services of ministries	41.369.57		41.369.57
921U	Publications	162.64		162.64
921V	Evaluation of public policies and programmes, quality of services and regulatory impact	4.163.38		4.163.38
922M	Territorial organization of the State and development of its systems of collaboration	3.305.56		3.305.56
922N	Coordination and financial relations with the Entes Territorial	23.005.996.60		23.005.996.60
923A	Management of State Heritage	211.046.90		211.046.90
923C	Statistical compilation and dissemination	184.922.71		184.922.71
923M	Directorate and General Services of Finance and General Government	597.564.59		597.564.59
923N	Training of the Economy and Finance staff	8.952.25		8.952.25
923O	Management of the Debt and the Treasury of the State	512,194,15		512,194,15
923P	Relations with the Multilateral Financial Agencies	272,257,20		272,257,20
923Q	Directorate-General for Economic Affairs and Competitiveness	66,781,85		66,781,85
924M	Elections and Political Parties	67,439.96		67,439.96
929M	Unforeseen and unclassified functions	1.750.933.45		1.750.933.45
929N	Budgetary implementation contingency fund	2.595.461.79		2.595.461.79
931M	Forecast and economic policy	4.285.662.72		4.285.662.72
931N	Budgetary policy	58,490.83		58,490.83
931O	Tax policy	6.170.65		6.170.65
931P	Internal control and public accounting	75,294.58		75,294.58
932A	Implementation of the state tax system	948.189.15		948.189.15
932M	Management of the real estate register	98,348.52		98,348.52
932N	Resolution of economic and administrative complaints Transfers to Autonomous Communities by	29.431.59		29.431.59
941M	participation in the State's revenue	19.771.673.52		19.771.673.52
941N	Transfers to Autonomous Communities by the Interterritorial Compensation Funds	671.580.00		671.580.00
941O	Other transfers to Autonomous Communities	197.700.00		197.700.00
942A	Local economic cooperation of the State	15.162.81		15.162.81
942M	Transfers to Local Entities for participation in the revenue of the State	15.542.559.94		15.542.559.94
942N	Other contributions to Local Entities	217,373.17		217,373.17
943M	Transfers to the general budget of the Union European	11.601.000.00		11.601.000.00
943N	Development cooperation through the European Investment Fund Development	299,000.00		299,000.00
951M	Depreciation and financial expenses of the public debt in national currency	37.519.124.94	61,028,994,19	98,548.119.13
951N	Depreciation and financial expenses of the public debt in foreign currency	1,070,425.06	1,290,848,06	2.361.273.12
	TOTAL	345.445.693.91	62,588,224.30	408.033,918.21

ANNEX II

Appropriations Extended

They shall be considered to be extensible up to a sum equal to the obligations recognized, prior to the completion of the legally established formalities or to those which are established, the appropriations which, included in the State Budget, in those of the Autonomous agencies and those of other public bodies approved by this Law are detailed below:

First. Applicable to all Sections and Programs.

One. Those intended to satisfy:

(a) the Social Security contributions, in accordance with the provisions in force, and the State's contribution to the social security system of civil or military officials established by the Royal Legislative Decrees 1/2000 of 9 June, 3/2000 and 4/2000 of 23 June.

(b) the appropriations for transfers in favour of the State appearing in the expenditure budgets of the autonomous bodies, up to the amount of the remaining remaining as a result of the management of the latter.

Second. Applicable to the Sections and Programs indicated.

One. In Section 07, "Passive Classes":

Appropriations relating to the provision of pensions and allowances.

Two. In Section 12, "Ministry of Foreign Affairs and Cooperation":

Credit 12.000X.03.431 " To the Spanish Agency for International Cooperation for Development, for the social purposes to be carried out in the field of international cooperation (Article 2 of Royal Decree 825/1988, of July 15). % IRPF '.

Three. In Section 13, "Ministry of Justice":

Credit 13.112A.02,830.10 "Reintegrable Anticipates to Workers with Favorable Judicial Judgment."

Four. In Section 14, "Ministry of Defence":

(a) Credit 14.121M.01.489 "Indemnities arising from the application of Royal Decree-Law 8/2004 of 5 November on indemnities for participants in international peace and security operations".

(b) Appropriations 14.122M.03.128, 14.122M.03.228 and 14.122M.03.668 for expenses incurred for the participation of the Armed Forces in peacekeeping operations.

Five. In Section 15, "Ministry of Finance and Public Administrations":

a) Credit 15.231G.13.875, "Food Payment Guarantee Fund ".

(b) Credit 15.22.922N.879. Equity contribution to the Autonomous Liquidity Fund.

Six. In Section 16, "Ministry of the Interior":

(a) Credit 16.131M.01.1.87, "Indemnizations pursuant to Articles 139 to 144 of Law 30/1992, of 26 November 1992, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, and Law 52/1984, of 26 December, for the protection of means of transport that are in Spanish territory making international trips ".

(b) Credit 16.131M.01.483, "Indemnizations, aids and grants arising from the application of Law 29/2011, of 22 September, of Recognition and Integral Protection to the Victims of Terrorism ".

(c) Appropriations 16.134M.01,461, 16.134M.01,471, 16.134M.01,472, 16.134M.01,482, 16.134M.01,761, 16.134M.01,771 and 16.134M.01,782, intended for the coverage of needs of any order motivated by claims, catastrophes or other recognised urgency.

d) Credit 16.924M.01.227.05, "Electoral processes and popular consultations ".

e) Credit 16.924M.01.485.02, "Subsidy electoral expenses of political parties (Organic Law 5/1985, of June 19, of General Electoral Regime) ".

Seven. In Section 18, "Ministry of Education, Culture and Sport":

Appropriations 18.337B.11.631 and 18.337C.11.621, for the difference between the initial entry for investments resulting from the "1 per 100 cultural" (Article 68, Law 16/1985, the Spanish Historical Heritage and Article 58 of Royal Decree 111/1986, January 1985, in the form of a partial development of Law 16/1985, of 25 June, in the wording given by the single article of Royal Decree 162/2002, of 8 February) and the non-nullified credit holds referred to in Article 20 (3) of the Law 33/1987 of the General Budget of the State for 1988.

Eight. In Section 19, "Ministry of Employment and Social Security":

(a) Credit: 19.241A.101.487.03, "Financing of bonuses in social security contributions received for employment promotion measures for employment contracts ".

(b) Credit 19.251M.101.480.00, "Contributives, even obligations of previous years ".

(c) Credit 19.251M.101.480.01, "Subsidio for unemployment, including obligations for previous years ".

(d) Credit: 19.251M.101.480.02, "Unemployment for eventual SEASS, including obligations for previous years ".

(e) Credit: 19.251M.101.487.00, "Quota of beneficiaries of contributory benefits for unemployment, including obligations of previous years ".

(f) Credit 19.251M.101.487.01, "Quota of beneficiaries of the unemployment allowance, including obligations for previous years ".

(g) Credit 19.251M.101.487.05, "Quota of beneficiaries for unemployment for possible SEASS, including obligations for previous years ".

(h) Credit 19.251M.101,488, "Active Income of Insertion, including obligations of previous years ".

(i) Credit 19.231B.07.483.01, "Pension assistance for Spaniards of returned origin ".

Nine. In Section 23, "Ministry of Agriculture, Food and the Environment":

a) Credit 23.416A.01,440, "To the Insurance Compensation Consortium for the Coverage of Losses of Combined Agricultural Insurance ".

(b) Credit 23.451O.01.485, "For purposes of social interest governed by Article 2 of Royal Decree 825/1988 of 15 July 1988 ".

Ten. In Section 26, "Ministry of Health, Social Services and Equality":

a) Credit 26.231F.16.484, "For the purposes of social interest governed by Article 2 of Royal Decree 825/1988, of July 15 ".

(b) Credit 26.232C.2480, "Social Aid, for Women (Article 27 of the L.O.1/2004, of December 28) ".

11. In Section 27 "Ministry of Economy and Competitiveness":

(a) Credit 27.931M.03.873, "Aportación al Fondo de Restructuring Ororde Bancaria (FROB) ".

(b) Credit 27.923O.04.351, "Coverage of risks in guarantees provided by the Treasury, including the risks of previous financial years ".

c) Credit 27.923O.04.355, "XX_ENCODE_CASE_One compensations derived from the execution of endorsements against the Public Treasury. "

d) Credit 27.493M.07,821.10, "To the Insurance Compensation Consortium. Export Credit Insurance ".

e) Credit 27.431A.09.444, "For coverage of the differences produced by operations authorized under Law 11/1983, grant to the export credit to be carried out through the Institute of Official Credit (ICO) ".

Twelve. In Section 32, "Other Financial Relations with Territorial Authorities":

a) Credits 32.942N.02.461.00 and 32.942N.02.461.01, for other legally established rights or to be established in favour of Local Corporations.

(b) Credit 32.941O.01.450, "Financial compensation to the Basque Country arising from the Special Tax on Tobacco Work, even final liquidation of the previous year ".

c) Credit 32.941O.01.455, "Financing of the State of the Cost of Early Retirement of the Basque Autonomous Police ".

Thirteen. The appropriations in Section 34, "Financial relations with the European Union", may be extended both in terms of the commitments it has entered into or which the Spanish State may acquire with the European Union or which are derived from the financial provisions (i) of the same kind, as in the case of the actual collection of agricultural levies, customs duties on the part of the Community's external tariff, and sugar and isoglucose levies.

Fourteen. In Section 36, "Systems for the Financing of Territorial Authorities":

a) Credit 36.941M.20.452.00, "Competitiveness Fund ", 36.941M.20.452.01, "Cooperation Fund" and 36.941M.20.452.02, "Other concepts of settlement of the financing system ".

(b) Credit 36.942M.21.468, to the extent required by the final settlement of the participation of the Local Corporations in the income of the State corresponding to previous financial years and the compensation derived from the new Model of Local Funding.

(c) The appropriations to be made available to cover transfers to the Autonomous Communities for the cost of the services they have taken.

Third.

All the appropriations in this budget in the light of the commitments of exclusive financing or co-financing which may be contracted with the European Communities.

Fourth.

In the Social Security budget, the appropriations necessary in the expenditure programmes of the National Institute of Health Management to reflect the impact of the changes in the appropriations, which appear in the the status of transfers between Subsectors of the General Budget of the State.

ANNEX III

Credit operations authorised to public bodies

	Thousands of Euros
Ministry of Finance and Public Administrations:
Sociedad Estatal de Participaciones Industriales (SEPI)	400,000.00
Ministry of Development:
Ports of the State and Port Authorities (1)	84,753,00
Railway Infrastructure Manager (ADIF) (2)	1.109.220.00
RENFE-Operator (3)	153.350.00
Ministry of Agriculture, Food and Environment:
Hydrographic Confederation of the Guadalquivir	100.000.00
The Hydrographic Confederation of Júcar	65,000.00
The Hydrographic Confederation of Mino-Sil	4.940.00
Hydrographic Confederation of Cantabrian	24.000.00
The Tagus Hydrographic Confederation	10.200.00
Community of the Taibilla Channels	37.064.00
Ministry of Economy and Competitiveness:
Institute of Official Credit (ICO) (4)	18,000,000.00

(1) The maximum amount to be incurred by credit institutions during the financial year 2013, although the amount of the outstanding debt with credit institutions as at 31 December may not exceed EUR 2,543,638 thousand.

(2) This figure shall be understood as a net maximum increase in long-term debts with financial institutions, suppliers and by issues of fixed income securities between 1 January and 31 December 2013.

(3) This figure shall be understood as a net maximum increase in short-term and long-term debts with credit institutions, between 1 January and 31 December 2013.

(4) This limit shall not affect cash operations which are designed and amortised within the year, or the refinancing of short-and long-term contracted debt.

ANNEX IV

Economic modules for the distribution of public funds for the support of Concerted Centres

In accordance with Article 17 of this Law, the annual amounts and the breakdown of the economic modules per school unit at the various levels and educational arrangements are established with effect from 1 January, and until 31 December 2013 as follows:

	Euro
EARLY CHILDHOOD AND PRIMARY EDUCATION
Salaries of teachers, including social charges	27.480,35
Variable costs	3.740.29
Other expenditure	5,856,66
TOTAL ANNUAL AMOUNT	37.077.30
SPECIAL EDUCATION * (compulsory and free levels)
I. Basic/Primary Education.
Salaries of teachers, including social charges	27.480,35
Variable costs	3.740.29
Other expenditure	6,247,14
TOTAL ANNUAL AMOUNT	37,467.78
Supplementary staff (Logopedas, physiotherapists, technical education assistants, psychologist-pedagogue and social worker), according to deficiencies:.
Psychics	19,914.76
Autistic or serious personality problems	16.153.95
Hearing	18.529.92
Plurideficient	22.998.27
II. Training programmes for the transition to adult life.
Salaries of teachers, including social charges	54,960.68
Variable costs	4,907,57
Other expenditure	8.899.87
TOTAL ANNUAL AMOUNT	68,768,12
Supplementary staff (Logopedas, physiotherapists, technical education assistants, psychologist-pedagogue and social worker), according to deficiencies:
Psychics	31.796.69
Autistic or serious personality problems	28.440.12
Hearing	24.636.12
Plurideficient	35.357.53
COMPULSORY SECONDARY EDUCATION
I. First and second courses   1
Salaries of teachers, including social charges	32.976.40
Variable costs	4.40,15
Other expenditure	7,613.71
TOTAL ANNUAL AMOUNT	44.990.26
I. First and second courses
Salaries of teachers, including social charges	38.724.47
Variable costs	7.435.56
Other expenditure	7,613.71
TOTAL ANNUAL AMOUNT	53,773,74
II. Third and fourth courses.
Salaries of teachers, including social charges	43,887,73
Variable costs	8.426.97
Other expenditure	8,403,58
TOTAL ANNUAL AMOUNT	60,718.28
BACHELOR
Salaries of teachers, including social charges	52,923.46
Variable costs	10.161.93
Other expenditure	9.264.21
TOTAL ANNUAL AMOUNT	72,349,60
TRAINING CYCLES
I. Salaries of teaching staff, including social charges.
Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours.
First course	49.144.09
Second course	0.00
Group 2. Mid-grade training cycles of 2,000 hours.
First course	49.144.09
Second course	49.144.09
Group 3. Higher-grade formative cycles of 1,300 to 1,700 hours.
First course	45,363.78
Second course	0.00
Group 4. Training cycles of a higher grade of 2,000 hours.
First course	45,363.78
Second course	45,363.78
II. Variable expenses.
Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours.
First course	6.636.31
Second course	0.00
Group 2. Mid-grade training cycles of 2,000 hours.
First course	6.636.31
Second course	6.636.31
Group 3. Higher-grade formative cycles of 1,300 to 1,700 hours.
First course	6.593.36
Second course	0.00
Group 4. Training cycles of a higher grade of 2,000 hours.
First course	6.593.36
Second course	6.593.36
III. Other expenses.
Group 1. Training cycles of:
-Driving of Sports Physical Activities in the Natural Environment.
-Tourist Animation.
-Decorative Personal Aesthetics.
-Environmental Chemistry.
-Dental hygiene.
First course	10.178.78
Second course	2.380.58
Group 2. Training cycles of:
-Secretariat.
-Diving to Media Depth.
-Image Lab.
-Trade.
-Commercial Management and Marketing.
-Consumer Services.
-Elaboration of Dairy Products.
-Abattoir and Carniceria-Charcuteria.
-Molineeria and Industrias Cerealists.
-Laboratory.
-Manufacture of Pharmaceutical and Finnish Products.
-Nursing Auxiliary Care.
-Health Documentation.
-Curtids.
-Processes of Textile Ennoblement.
First course	12.376.05
Second course	2.380.58
Group 3. Training cycles of:
-Concierge Vegetable, Carnica and de Pescado.
-Transformation of Wood and Wood.
-Manufacturing Operations of Pharmaceutical Products.
-Plastic and Rubber Transformation Operations.
-Industries of Process of Pasta and Paper.
-Plastic and Rubber.
-Operations of Textile Ennoblement.
First course	14,729.24
Second course	2.380.58
Group 4. Training cycles of:.
-Paper and Carton Encuadernados and Manipulated.
-Printing in Graphic Arts.
-Casting.
-Superficial and Thermal treatments.
-Footwear and Marroquineria.
-Production of Hilatura and Tejeduria de Calada.
-Production of Tissue of Punto.
-Industrial Clothing Processes.
-Textile processes of Hilatura and Tejeduria de Calada.
-Textile Processes of Fabric of Punto.
-Glass and Transformed Manufacturing Operations.
-Manufacturing and Processing of Glass Products.
First course	17.041.30
Second course	2.380.58
Group 5. Training cycles of:
-Realization and Plans of Work.
-Personal Image Advice.
-Radiation Therapy.
-Sociocultural Animation.
-Social Integration.
First course	10.178.78
Second course	3.849.67
Group 6. Training cycles of:
-Operations of Aquaculture Cultivation.
First course	14,729.24
Second course	3.849.67
Group 7. Training cycles of:
-Olive oils and wines.
-Commercial Activities.
-Administrative Management.
-Livestock Holdings.
-Gardening and Florist.
-Gardening.
-Forest and Conservation of Natural Resources.
-Landscape and rural areas.
-Forest and Natural Management.
-Sociocultural and Tourist Animation.
-Marketing and Advertising.
-Management and Organization of Agricultural Enterprises.
-Management and Organization of Natural Resources and Landscapes.
-Administration and Finance.
-Assistance to the Directorate.
-Fisheries and Maritime Transport.
-Maritime Transport and Fishing of Height.
-Navigation, Fishing and Maritime Transport.
-Production of Audiovisual and Entertainment.
-Production of Audiovisual, Radio and Entertainment.
-Sales Management and Commercial Spaces.
-International Trade.
-Transport management.
-Driving of Road Transport Vehicles.
-Transport and Logistics.
-Works of Masonry.
-Concrete Works.
-Construction.
-Operation and Maintenance of Construction Machinery.
-Development and Application of Construction Projects.
-Projects of Civil Work.
-Development of Urban Projects and Topographic Operations.
-Optics of Anteojeria.
-Management of tourist accommodation.
-Services in restoration.
-Characterization and Professional Makeup.
-Characterization.
-Aesthetic hairdresser and Capilar.
-Barber.
-Integral Aesthetics and Welfare.
-Aesthetics.
-Aesthetics and Beauty.
-Stylism and Hair Management.
-Personal and Corporate Image Advice.
-Elaboration of Food Products.
-Bakery, pastry and confectionery.
-Laboratory operations.
-Administration of Computer Systems.
-Administration of Computer Systems in Network.
-Development of Computer Applications.
-Multiplatform Application Administration.
-Development of Carpentry and Furniture Products.
-Prevention of occupational risks.
-Pathological Anatomy and Cytology.
-Environmental Health.
-Laboratory of analysis and quality control.
-Industrial chemistry.
-Chemical plant.
-Dietetic.
-Image for the Diagnosis.
-Clinical Diagnostic Laboratory.
-Orthopaedic.
-prosthetic audiology.
-Health Emergencies.
-Pharmacy and Parafarmacia.
-Interpretation of the Language of Signs.
-Attention to Persons in the Situation of Dependence.
-Social-health Care.
-Child Education.
-Development of Web Applications.
-Direction of Kitchen.
-Tourist Information and Assistance Guide.
-Travel and Event Management agencies.
-Management of Restoration Services.
-Manufacture and Ennoblement of Textile Products.
-Costumes to Measure and of Shows.
-Footwear and Fashion Complements.
-Technical Design in Textile and Skin.
-Design and Production of Footwear And Supplements.
-Projects of Edification.
First course	9.167.25
Second course	11.074.12
Group 8. Training cycles of:
-Agroecological Production.
-Agricultural Production.
-Extensive Agricultural Holdings.
-Intensive Agricultural Holdings.
-Operation, Control and Maintenance of Machinery and Facilities of the Buque.
-Supervision and Control of Machines and Facilities of the Buque.
-Electronic Consumer Equipment.
-Development of Electronic Products.
-Electronic Maintenance.
-Electrotechnical and Automated Systems.
-Electrical Installations.
-Automatic Regulation and Control Systems.
-Automation and Industrial Robotics.
-Telecommunications Facilities.
-Electrical and automatic installations.
-Microcomputer systems and networks.
-Works of Interior, Decoration and Rehabilitation.
-Construction finishes.
-Cooking and Gastronomy.
-Maintenance of Avionics.
-Education and Environmental Control.
-Dental Prostheses.
-Clothing and Fashion.
-Patronage and Fashion.
-Renewable Energy.
-Power Plants.
First course	11.290.71
Second course	12.887.91
Group 9. Training cycles of:
-Animation of Physical and Sports Activities.
-Artist Fallero and Construction of Scenery.
-Editorial Design and Production.
-Production in Graphic Arts Industries.
-Image.
-Lighting, Catching and Treatment of the Image.
-Realization of Audiovisual and Entertainment Projects.
-Realization of Audiovisual and Entertainment.
-Video Disc Jockey and Sound.
-Sound in Audiovisual and Entertainment.
-Sound.
-3D animations, Games and Interactive Environments.
-Telecommunications and Information Systems.
-Telecommunications and Information Systems.
-Development of Mechanical Projects.
-Shaped by Moldeo of Metals and Polymers.
-Production programming in the Moldeo of Metals and Polymers.
-Production by Foundry and Pulvimetallurgy.
-Production programming in mechanical manufacturing.
-Design in mechanical manufacturing.
-Installation and Furnishing.
-Custom manufacturing and installation of Wood and Furniture.
-Design and Furnishing.
-Carpentry and Furniture.
-Production of Wood and Furniture.
-Assembly and Mantenim. of Frio, Climatization and Produc. of Calor.
-Refrigeration and air conditioning facilities.
-Production Facilities of Heat.
-Development of Projects of Thermal and Fluid Installations.
-Maintenance of Thermal and Fluid Installations.
-Body.
-Electromechanical machinery.
-Electromechanical of motor vehicles.
-Electromechanical vehicles.
-Automotive.
-Natural Stone.
-Excavations and Probes.
-Aeromechanical Maintenance.
-Energy Efficiency and Thermal Solar Energy.
First course	13.279.90
Second course	14,733.80
Group 10. Training cycles of:
-Aquaculture Crops.
-Aquaculture.
-Production Aquaculture.
-Wine-growing.
-Digital preprint.
-Preprint in Graphic Arts.
-Postimppressure and Graphic Finishes.
-Graphic Printing.
-Jewelry.
-Machining.
-Welding and Calderery.
-Metallic Constructions.
-Food Industry.
-Quality Processes in the Food Industry.
-Installation and Mantenim. Electromechanical of Machinery and Line Driving.
-Electromechanical Maintenance.
-Railway Maintenance.
-Industrial Mechatronics.
-Maintenance of Industrial Equipment.
-Manufacture of Ceramic Products.
-Development and Manufacturing of Ceramic Products.
First course	15.361.16
Second course	16.471.77
INITIAL VOCATIONAL QUALIFICATION PROGRAMMES
I. Salaries of teaching staff, including social charges	49.144.09
II. Variable costs	6.636.31
III. Other Expenses.
Group 1	7.297.84
* on Qualifications Level 1 of the Professional Families of:
-Administration.
-Administration and Management.
-Crafts.
-Trade and Marketing.
-Hotels and Tourism.
-Personal Image.
-Chemistry.
-Health.
-Safety and the Environment.
-Sociocultural services and the Community.
Group 2	8,343,61
* on Qualifications Level 1 of the Professional Families of:
-Agricultural Activities.
-Agrarian.
-Graphic Arts.
-Communication, Image and Sound.
-Image and Sound.
-Building and Civil Work.
-Electricity and Electronics.
-Energy and Water.
-Mechanical Manufacturing.
-Food Industries.
-Extractive industries.
-Wood and Furniture.
-Wood, Furniture and cork.
-Maintenance of Self-propelled Vehicles.
-Transport and Maintenance of Vehicles.
-Maintenance and Services to Production.
-Maritimo-Pesquera.
-Installation and Maintenance.
-Textile, Garment and Skin.

¹ To the teachers who teach 1 and 2. The compulsory secondary education course, the Educational Administrations will pay in 2013 the same amount of the supplement that for this purpose they are paid to the teachers of the public education.

² To the licensed students 1. º and 2. Course of Secondary Education Required will be applied to the indicated module.

(*) The Autonomous Communities in full exercise of educational competence may adapt the modules of Supplementary Personnel of Special Education, to the requirements deriving from the regulations applicable in each of them.

ANNEX V

Economic modules for the distribution of public funds for the support of concerted centres located in the Autonomous Cities of Ceuta and Melilla

In accordance with Article 17 of this Law, the annual amounts and the breakdown of the economic modules per school unit in the concerted centres of the different levels and educational modalities located in the cities of Ceuta and Melilla, are established with effect from 1 January 2013 until 31 December 2013 as follows:

	Euro
CHILDREN ' S EDUCATION
Teacher/unit ratio: 1.17:1.
Salaries of teachers, including social charges	34,014.84
Variable costs	3.740.29
Other expenditure	6.587.97
TOTAL ANNUAL AMOUNT	44,343.10
PRIMARY EDUCATION
Teacher/unit ratio: 1.17:1.
Salaries of teachers, including social charges	34,014.84
Variable costs	3.740.29
Other expenditure	6.587.97
TOTAL ANNUAL AMOUNT	44,343.10
COMPULSORY SECONDARY EDUCATION
I. First and second courses   1 .
Teacher/unit ratio: 1 ,49:1.
Salaries of teachers, including social charges	43.468.51
Variable costs	4.40,15
Other expenditure	8.564.39
TOTAL ANNUAL AMOUNT	56,433,05
I. First and second courses   2 .
Teacher/unit ratio: 1 ,49: 1
Salaries of teachers, including social charges	49.037.86
Variable costs	7.609.82
Other expenditure	8.564.39
TOTAL ANNUAL AMOUNT	65,212,07
II. Third and fourth courses.
Teacher/Unit ratio: 1.65:1.
Salaries of teachers, including social charges	54,303,67
Variable costs	8.426.98
Other expenditure	9.452.85
TOTAL ANNUAL AMOUNT	72,183,50
INITIAL VOCATIONAL QUALIFICATION PROGRAMMES
-Auxiliary of Commerce and Store.
Teacher/Unit ratio: 1.20:1.
Salaries of teachers, including social charges	49.144.09
Variable costs	8.426.98
Other expenditure	9.452.85
TOTAL ANNUAL AMOUNT	67,023,92

The amount of the 'Other expenditure' module component for the units agreed in the teaching of Child Education, Primary Education, Compulsory Secondary Education and Initial Vocational Qualification Programmes shall be increased in 1,181,09 euros in the centers located in Ceuta and Melilla, due to the higher cost caused by the plus residence of the Administration and Services Personnel.

The teaching staff of the Cited Centres located in Ceuta and Melilla will be paid the amount corresponding to the plus of residence established in the corresponding Collective Agreement, although the Educational Administration will not assume any increases. higher than the percentage of the overall increase fixed in the present State General Budget Law.

¹ To the teachers who give 1. º and 2. Course of compulsory secondary education, the same amount will be paid in 2013 as it is established for the teachers of the same courses in the public centers.

² This module will be applied to the licensed students 1, 2, and 2, the compulsory secondary education course.

ANNEX VI

Staff costs of the National University of Distance Education (UNED)

In accordance with the provisions of Article 18 of this Law, the cost of teaching staff (official and contracted) and administration and service personnel (official and fixed labour) has the following detail, in thousands of euros, without including trienes. No Social Security.

Teaching Staff (official and contracted) - Thousands of euros	Non-Teaching Staff (fixed official and employment) - Thousands of euros
55,574.64	26.909.36

ANNEX VII

Unincorporated credit balances in the financial year 2013

The following shall be added to the appropriations for the financial year:

a) Credit 19.291M.01,628 for acquisitions and conditioning of buildings affected by the accumulated trade union heritage.

(b) that of credit 19.291M.01,638 "accumulated trade union heritage".

(c) Those of the appropriations 20.423M.101.771, 20.457M.101.751, 20.457M.101.761 and 20.457M.101,781 for economic reactivation of coal mining districts.

(d) Credit 23.452A.05,611 corresponding to the annuity established in the Cooperation Agreement concluded between the Ministry of Agriculture, Food and the Environment and the Autonomous Community of the Canary Islands for infrastructure actions water quality and water quality, provided that it is less than the remaining remaining in credit 23. 452A. 05. Chapter 6.

(e) Credit 23.456A.05,601 corresponding to the annuity established in the Cooperation Agreement concluded between the Ministry of Agriculture, Food and the Environment and the Autonomous Community of the Canary Islands for infrastructure actions water quality and water quality, provided that it is less than the remaining remaining in credit 23. 456A.05. Chapter 6.

(f) Credit 23.456D.06,601 corresponding to the annuity established in the Cooperation Agreement concluded between the Ministry of Agriculture, Food and the Environment and the Autonomous Community of the Canary Islands for coastal action, provided that it is less than the remaining balance in credit 23. 456D. 06. Chapter 6.

(g) In Section 33, those from the Interterritorial Compensation Funds, in the terms laid down in Law 22/2001, of 27 December.

(h) Those in Section 36, arising from transfers made as a result of the Royal Decrees for the transfer of services.

(i) that of credit 26.231F.16.484 "For the purposes of social interest covered by Article 2 of Royal Decree 825/1988 of 15 July 1988".

ANNEX VIII

Property of the Spanish Historical Heritage

In accordance with the provisions of the additional fiftieth-sixth provision of this Law, the assets of the Historical Heritage to which it is applicable are specified below.

Group I. Unique assets declared World Heritage

All goods declared of cultural interest integrated into the following relationship:

Andalusia:

Mosque of Córdoba (November 1984).

Alhambra and Generalife. Granada (November 1984).

Cathedral, Alcazar and Archive of the Indies of Seville (December 1987).

Donana National Park (1994).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

Los Molinos I (Vélez Blanco, Almería).

The Grinders II (Vélez Blanco, Almeria).

Gabar (Velez Blanco, Almeria).

Coat of Tello (Vélez Blanco, Almeria).

Coat by Manuel Vallejo (Quesada, Jaen).

Aragon:

Arquitectura Mudejar de Aragón (November 1986 and December 2001):

Tower and Church of San Pedro (Teruel).

Torres and Artesonado, Cathedral (Teruel).

Torre de San Salvador (Teruel).

Torre de San Martín (Teruel).

Palace of the Aljaferia (Zaragoza).

Seo de San Salvador (Zaragoza).

St. Paul's Church (Zaragoza).

Church of Santa Maria (Tobed).

Church of Santa Tecla (Cervera of Canada).

Colegiata de Santa Maria (Calatayud).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

Cave of the Fountain of the Trucho (Asque, Colunga, Huesca).

Coat of the polishing plane (Caspe, Zaragoza).

Cave del Chopo (Obon, Teruel).

Santa Ana I coat (Castilonroy, Huesca).

Coats of the Assembly of the Tajadas of Bezas (Bezas, Teruel).

Goods included in the Camino de Santiago (December 1993):

Church and tower of Aruej.

San Martin farm.

Pardina de Solano.

Asturias:

Asturian omaniac (December 1985 and 2000 enlargement):

Santa Maria del Naranco.

San Miguel de Lillo.

Santa Cristina de Lena.

San Salvador de Valdedia.

Chamber Santa Catedral de Oviedo.

Saint Julian of the Prado.

Balearic Islands:

Cultural Landscape of the Serra de Tramuntana (June 2011).

Canary Islands:

Garajonay National Park. Gomera (December 1986).

Teide National Park. Tenerife (June 2007).

Cantabria:

Altamira cave. Santillana del Mar (December 1985).

Enlargement: The Cave of Altamira and the Rupestre Art of the Cantabrian Cornisa (June 2008).

Castilla y León:

Cathedral of Burgos (November 1984).

Churches extramural de Avila (December 1985):

St. Peter.

Saint Vincent.

San Segundo.

St Andrew.

The Medula, Leon (December 1997).

The Archaeological Site of the Sierra de Atapuerca (December 2000).

Goods included in the Camino de Santiago (December 1993):

Church of San Juan de Ortega.

Monastery of San Zoilo, Carrión de los Condes, Palencia.

Church of San Isidoro, Leon.

Deposits of Art Rupestre Prehistoric del Valle del Coa and Siega Verde (2010).

Castilla-La Mancha:

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

A set of rock art from Alpera, in the municipality of Alpera (Albacete).

A set of rock art in Minateda, in the municipality of Hellin (Albacete).

Rock art ensemble "Torcal de las Bojadillas", in the municipality of Nerpio (Albacete).

Coat by Solana de las Covachas, in the municipality of Nerpio (Albacete).

Set of rock art in Villar del Humo, in the municipality of Villar del Humo (Cuenca).

Catalonia:

Guell Park, Guell Palace, Casa Mila in Barcelona (November 1984).

Monastery of Poblet. Vimbodi. Tarragona (December 1991).

Palau de la Música Catalana (December 1997).

San Pau Hospital in Barcelona (December 1997).

The archaeological site of Tarraco (December 2000).

The Romanesque Churches of the Vall de Boi (December 2000).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula: (December 1998):

La Roca dels Moros (El Cogul, Les Garrigues).

Conjunct Abrics d' Ermites de la Serra de la Pietat (Ulldecona, El Montsia).

Cova dels Vilasos o dels Vilars (Os de Balaguer, La Noguera).

Cabra Feixet (El Perello, El Baix Ebre).

La Vall de la Coma (L' Albi, Les Garrigues).

Facade of the Nativity and the Cripta of the Sagrada Familia, Casa Vicens, Casa Batllo and Cripta of the Colonia Guell (July 2005).

Extremadura:

Monastery of Guadalupe. Cáceres (December 1993).

Archaeological Assembly of Merida. Badajoz (December 1993).

Galicia:

The Roman Wall of Lugo (December 2000).

Goods included in the Camino de Santiago (December 1993):

Ethnographic set of shovel in O ' Cógico, Lugo.

Monastery of Samos, Lugo.

Rural core, church and medieval bridge of Leboreiro, Melide, La Coruña.

Torre de Hercules (2009).

Madrid:

Monastery of El Escorial. San Lorenzo de El Escorial. Madrid (November 1984).

Cultural Landscape of Aranjuez (December 2001).

Murcia:

The Roman Amphitheatre of Cartagena.

The archaeological site of San Esteban.

Navarre:

Goods included in the Camino de Santiago (December 1993):

San Pedro de la Rua, Estella.

Santa Maria la Real, Sanguesa.

Santa Maria, Viana.

La Rioja:

Monasteries of Suso and Yuso, San Millán de la Cogolla. La Rioja (December 1997).

Goods included in the Camino de Santiago (December 1993):

Church of Santiago, Logroño.

Imperial Church of Santa Maria de Palacio, Logroño.

Church of the Assumption of Our Lady, Navarrete.

Basque Country:

Vizcaya Bridge (July 2006).

Valencia:

La Lonja de Valencia, Valencia (December 1996).

El Palmeral de Elche (December 2000).

Goods included in the Rupestre Art of the Mediterranean Arc of the Iberian Peninsula (December 1998):

Cova Remigia (Ares del Maestra, Castellón).

Galeria Alta de la Masia (Morella, Castellón).

Las Cuevas de la Arana (Bicorp, Valencia).

La Sarga (Alcoa, Alicante).

Group II. Ecclesiastical buildings included in the National Plan of Cathedrals.

Andalusia:

-Almeria. Cathedral of Our Lady of the Incarnation.

-Cadiz. Cathedral of Santa Cruz.

-Cadiz. Our Lord San Salvador. Jerez de la Frontera. Cathedral.

-Cordoba. Cathedral of the Assumption of Our Lady. Mosque.

-Granada. Cathedral of the Annunciation.

-Huelva. Our Lady of Mercy. Cathedral.

-Guadix, Granada. Cathedral of the Incarnation of the Assumption.

-Jaen. Cathedral of the Assumption of the Virgin.

-Malaga. Cathedral of the Incarnation.

-Sevilla. Cathedral of Santa Maria.

-Concathedral de Baza.

-Old Cadiz. Former Cathedral.

-Baeza, Jaen.The Nativity of Our Lady. Former Cathedral.

Aragon:

-Huesca. Cathedral of the Transfiguration of the Lord.

-Teruel. El Salvador. Albarracin.Catedral.

-Barbastro, Huesca. Cathedral of Santa Maria.

-Jaca, Huesca. Cathedral of St. Peter the Apostle.

-Teruel. Cathedral of Santa Maria de Mediavilla.

-Zaragoza. Salvador. Cathedral.

-Tarazona, Zaragoza. Cathedral of Santa Maria.

-Zaragoza. Cathedral Basilica of Our Lady of the Pillar.

-Monzon. Huescap.Santa Maria del Romeral. Concathedral.

-Huesca. Former Cathedral of Roda de Isabena.

Asturias:

-Oviedo. Cathedral of San Salvador.

Balearic Islands:

-Mallorca. Cathedral of Santa Maria de Palma.

-Menorca. Cathedral of Citadel.

-Ibiza. Cathedral of Santa Maria de Ibiza.

Castilla y León:

-Avila. Cathedral of El Salvador.

-Burgos. Cathedral of Santa Maria.

-Leon. Cathedral of Santa Maria.

-Astorga, Leon. Cathedral of Santa Maria.

-Palencia. Cathedral of San Antolin.

-Salamanca. New Cathedral of the Assumption of the Virgin.

-Ciudad Rodrigo, Salamanca. Cathedral of Santa Maria.

-Segovia. Cathedral of Santa Maria.

-Osma's Burgo, Soria. Cathedral of the Assumption.

-Valladolid. Cathedral of Our Lady of the Assumption.

-Zamora. Cathedral of the Transfiguration.

-Soria. St. Peter's Cathedral.

-Salamanca. Old Cathedral of Santa Maria.

Castilla-La Mancha:

-Albacete. St. John the Baptist Cathedral.

-Ciudad Real. Cathedral of Santa Maria del Prado.

-Cuenca. Cathedral of Santa Maria and San Julián.

-Siguenza, Guadalajara. Cathedral of Our Lady.

-Toledo. Cathedral of Santa Maria.

-Guadalajara. Concathedral.

Canary Islands:

-Las Palmas de Gran Canaria. Cathedral Basilica of the Canary Islands. Church of Santa Ana.

-La Laguna. Cathedral of La Laguna, Church of Our Lady of Remedies.

Catalonia:

-Barcelona. Cathedral of Santa Creu i Santa Eulalia.

-Vic. Cathedral of Sant Pere.

-Girona. Cathedral of Santa Maria.

-Lleida. Cathedral of Santa Maria de la Seu Nova.

-La Seu d' Urgell. Cathedral of Santa Maria.

-Solsona. Cathedral of Santa Maria.

-Tarragona. Cathedral of Santa Maria.

-Tortosa. Cathedral of Santa Maria.

-Lleida. Cathedral of Santa Maria de la Seu Vella.

-Sagrada Familia, Barcelona.

Cantabria:

-Santander. Cathedral of the Assumption of the Virgin.

Extremadura:

-Badajoz. St. John the Baptist Cathedral.

-Coria, Cáceres. Cathedral of the Assumption of Our Lady.

-Plasencia, Cáceres. Cathedral of Santa Maria.

-Cáceres. Concathedral of Santa Maria.

-Mérida. Concathedral of Santa Maria.

Galicia:

-Santiago de Compostela, Coruña. Cathedral Metropolitan Cathedral.

-Lugo. Cathedral of Santa Maria.

-Mondonedo, Lugo. Cathedral of Our Lady of Remedies.

-Orense. St. Martin's Cathedral.

-Tuy, Pontevedra. Cathedral of the Assumption.

-Concathedral de Vigo.

-Concathedral of Ferrol.

-San Martino de Foz, Lugo.

Madrid:

-Madrid. La Almudena. Cathedral.

-Alcalá de Henares. The Masterful. Cathedral.

-Getafe. St. Mary Magdalene. Cathedral.

-San Isidro, Madrid. Ex-Catedral.

Murcia:

-Cartagena. Ancient Church of St. Mary Cathedral.

-Murcia. Concathedral of Santa Maria.

Navarre:

-Pamplona. Cathedral of the Assumption of Our Lady.

-Tudela. Virgin Mary. Cathedral.

Basque Country:

-Bilbao. Cathedral of Santiago Apostle.

-Vitoria. Old Cathedral of Santa Maria.

-San Sebastian. Good Shepherd. Cathedral.

La Rioja:

-Calahorra. Cathedral of the Assumption of Our Lady.

-Santo Domingo de la Calzada. Cathedral of El Salvador.

-Logroño. Concathedral of Santa Maria de la Redonda.

Valencia:

-Orihuela, Alicante. Cathedral of El Salvador and Santa Maria.

-Valencia. Cathedral of St. Peter and St. Mary.

-Castellón. Segorbe. Cathedral.

-Alicante. Concathedral of San Nicolas.

-Castellón. St. Mary. Concathedral.

Ceuta:

-The Assumption. Cathedral.

Group III. Other cultural goods

Andalusia:

Archaeological Assembly of Madinat Al-Zahra (Córdoba).

Aragon:

La Cartuja de Nuestra Señora de Aula dei en Penaflor (Zaragoza).

Asturias:

Monastery of San Salvador de Cornellana. Rooms.

Balearic Islands:

La Lonja de Palma.

Canary Islands:

Convent of Santa Clara, San Cristóbal de La Laguna (Tenerife).

Cantabria:

Pontifical University of Comillas.

Castilla-La Mancha:

Formation of the Roman Villa de Noheda. Villar de Domingo García (Cuenca).

Castilla y León:

Cardboard of Miraflores (Burgos).

Catalonia:

Ramparts of Tarragona.

Extremadura:

Monastery of Guadalupe (Cáceres).

Galicia:

Monastery of San Salvador de Celanova (Ourense).

Madrid:

The Ermita Virgen del Puerto.

Murcia:

Roman amphitheatre of Cartagena and archaeological Yacimiento de San Esteban.

Navarre:

Monastery of Leyre in Yesa.

Basque Country:

Salinas de Anana (Anana, Alava).

La Rioja:

Leiva Castle (La Rioja).

Valencia:

Monastery of Santa Maria de la Valldiga. Simat de Valldiga (Valencia).

Ceuta:

Neomeomeeval fortines and 11th century Califal Gate.

Melilla:

Strong from Victoria Chica and Fuerte del Rosario.

ANNEX IX

Bonuses applicable in ports of general interest to the occupancy rates, the vessel, the passage and the goods

(Tables omitted. Please refer to the original PDF document.)

ANNEX X

Business Public Entities and other public bodies

Railway Infrastructure Manager (ADIF).

Spanish Airports and Air Navigation (AENA).

Center for Technological and Industrial Development (CDTI).

Insurance Compensation Consortium (CCS).

Consortium for the Construction of the Music Auditorium of Malaga.

Consortium Valencia 2007.

Consortium Zona Franca Cádiz.

Consortium Zona Franca Gran Canaria.

Consortium Zona Franca Vigo.

Public entity RTVE in liquidation.

Business Public Entity Red.es (RED.ES).

National Mint and Timbre-Real Casa de la Moneda (FNMT-RCM).

Financing Fund for Payment to Suppliers.

Bank Orderly Restructuring Fund (FROB).

Management of the Naval Construction Sector.

Institute of Official Credit (ICO).

ICEX Spain Export and Investments (ICEX).

Institute for Energy Diversification and Savings (IDAE).

Ports of the State and Port Authorities.

RENFE-Operator.

SEPES Business Public Entity of Soil (EPE SOIL).

Maritime Safety and Security Society (SASEMAR).

Sociedad Estatal de Participaciones Industriales (SEPI).

ANNEX XI

Scientific facilities

Scientific facilities referred to in the additional fiftieth-sixth provision of this Law:

Almería's solar platform.

Astronomical center of Calar Alto.

Radio Telescope of the Millimeter Radio Astronomy Institute at the Veleta peak.

Donana Biological Reserve.

Observatory of the Teide.

Observatory of the Roque de los Muchachos.

Astronomical center of Yebes.

Centro de Computation y Comunicaciones de Cataluña (CESCA).

Nuclear Magnetic Resonance Laboratory of the Barcelona Scientific Park.

White Room of the National Center for Microelectronics.

Barcelona Supercomputing Center-National Supercomputing Center (BSC-CNS) and Spanish Supercomputing Network (RES).

Marine Research and Experimentation Channel (ICES).

CCIEMAT Thermonuclear Fusion TJ-II device.

Installation of high biological safety of the CISA (INIA).

Unique civil engineering facilities at CEDEX.

IRIS network.

Technology Centre of the Institute of Opto-Electronic Systems of the Polytechnic University of Madrid.

The Hydrodynamic Experiences Channel of El Pardo (CEHIPAR).

Marine Oceanographic Research Vessel of Saavedra.

Oceanographic Research Vessel Hesperides.

Spanish Antarctic base Juan Carlos I.

Spanish Antarctic base Gabriel de Castilla.

Underground Laboratory of Canfranc.

Oceanographic Research Vessel Sarmiento de Gamboa.

National Accelerator Center.

Galicia Supercomputing Centre (CESGA).

Installation of Molecular Image CIC-biomagune.

Air platforms of INTA.

National Center for Research on Human Evolution (CENIEH).

Great CANARIAS Telescope.

Laboratory of Light Synchrotron Alba.

The Coastal Observation System of the Balearic Islands (B).

Oceanic Platform of the Canary Islands (PLOCAN).

National Center for the Experimentation of Hydrogen and Fuel Cells (CNETHPC).

Center of Pulsed Lasers Ultracortos Ultraintense (CLPU).

Great Tank of Maritime Engineering of Cantabria.

ESS-Bilbao Consortium.

National Centre for Renewable Energy (CENER).

ANNEX XII

Entities in the administrative public sector

Center-Israel Center Consortium.

Consortium Casa Arabe and its International Institute of Arab and World Muslim Studies.

Consortium Casa del Mediterraneo.

Consortium of Logistics, Business, Technological, Environmental and Services Activities of the Bay of Cadiz, Aletas Consortium.

Consortium City of Cuenca.

Consortium of the City of Santiago de Compostela.

Consortium City of Toledo.

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

National Commission of the Postal Sector.

National Energy Commission (CNE).

Telecommunications Market Commission (CMT).

Consortium Research Institute on Climate Change in Zaragoza.

Consortium for the Equipment and Exploitation of the Underground Laboratory of Canfranc.

Consortium for the Creation, Construction, Equipment and Exploitation of Barcelona. Supercomputing Center-National Supercomputing Center.

Consortium to Support Network Biomedical Research (CAIBER).

CIBER Consortium for the Mental Health Theme Area.

CIBER consortium for the Thematic Area of Bioengineering, Biomaterials and Nanomedicine.

CIBER Consortium for the Thematic Area of Diabetes and Metabolic Diseases.

CIBER Consortium for the Thematic Area of Liver and Digestive Diseases.

CIBER Consortium for the Thematic Area of Neurodegenerative Diseases.

CIBER consortium for the Rare Disease Theme Area.

CIBER Consortium for the Thematic Area of Respiratory Diseases.

CIBER Consortium for the Thematic Area of Epidemiology and Public Health.

CIBER Consortium for the Thematic Area of Physiopathology of Obesity and Nutrition.

National Securities Market Commission (CNMV).

ANNEX XIII

Funds without legal personality

Fund for the Promotion of Development.

Cooperation Fund for Water and Sanitation.

Food Guarantee Fund.

State Local Investment Fund.

State Fund for Employment and Local Sustainability.

Autonomous Liquidity Fund.

Financial Fund for the Modernization of Tourism Infrastructure (FOMIT).

Fund to support the diversification of the Fisheries and Aquaculture Sector.

Carbon Fund for a Sustainable Economy.

Support Fund for the Promotion and Development of Infrastructure and Services of the System of Autonomy and Attention to Dependence (FAAD).

Foreign Investment Fund (FIEX).

Fund for Investments in the External Small and Medium-sized Enterprises (FONSME).

Fund for Aid to the Internal Trade (FACI).

Fund for the Internationalization of the Company.

ANNEX XIV

State foundations

AENA Foundation.

Foundation National Agency for the Evaluation of Quality and Accreditation (ANECA).

Foundation Almaden-Francisco Javier Villegas.

Biodiversity Foundation.

Fundación Canaria Puertos de las Palmas.

Foundation of Economic and Commercial Studies (CECO).

Fundación Centro de Investigación de Diseases Neurological (CIEN).

Fundación Nacional de Investigaciones Cardiovascular Carlos III (CNIC).

Fundación Nacional de Investigaciones Oncologicas Carlos III (CNIO).

Foundation National Reference Center for the Application of Information and Communication Technologies Based on Open Sources (CENATIC).

Fundación Centro Nacional del Vidrio.

Fundación Centro Technology Agroalimentación de Lugo (CETAL).

Ciudad de la Energia Foundation (EN).

Thyssen-Bornemisza Collection Foundation.

Foundation Colleges Major MAEC-AECID.

Foundation of the Spanish Railways.

Royal Theatre Foundation.

ENRESA Foundation.

Foundation School of Industrial Organization.

Spanish Foundation for Science and Technology.

Spanish Foundation for International Cooperation, Health and Social Policy (CSAI).

Spanish Foundation for the Innovation of Crafts.

General Foundation of the UNED.

Ibero-American Foundation for the Promotion of Culture and the Sea Sciences

ICO Foundation.

Fundación Instituto de Cultura Gitana.

Fundación Instituto Iberoamericano de Mercado de Valores.

International Foundation and for Ibero-America Administration and Public Policy.

Work Foundation of the Holy Bárbara.

SEPI Labour Foundation.

Fundación Museo Lazaro Galdiano.

Foundation Environmental Observatory of the Port of Granadilla.

Fundación Observatorio Español de Acuicultura.

Foundation for the Prevention of Occupational Risks.

Foundation for International Projection of Spanish Universities (UNIVERSIDAD.ES).

Foundation Pluralism and Coexistence.

Student Residence Foundation.

SEPI Foundation.

Foundation Interconfederal Mediation and Arbitration Service (SIMA).

Tripartite Foundation for Training in Employment.

Victims of Terrorism Foundation.

(Quadros-summaries omitted. Please refer to the original PDF document.)