I

Public employees have contributed a significant and direct effort to the economic recovery and to the fulfillment of the commitments made by Spain in the area of fiscal consolidation.

In the face of the severe economic crisis and the difficulties of access to finance, a number of measures concerning public employment were urgently adopted with the aim of reducing public expenditure, which was contained in the report. fundamentally in Royal Decree-Law 20/2011 of December 30, of urgent measures in budgetary, tax and financial matters for the correction of the public deficit and in the Royal Decree-Law 20/2012, of July 13, of measures to guarantee budgetary stability and the promotion of competitiveness.

As stated in the explanatory memorandum of the Royal Decree-Law 20/2012 of 13 July 2012, these measures were of a temporary nature and were intended to be applied only in the event of the economic and exceptional financial.

This legislature has worked hard to achieve fiscal consolidation goals by implementing a fiscal and budgetary policy aimed at reducing the public deficit that will generate economic growth and employment.

This rigorous fiscal and budgetary policy combined with the implementation of the ambitious structural reforms passed in this legislature has yielded good results, proof of this is that progress has been made in the implementation of the fiscal rules and has recovered the path of economic growth, thus restoring international confidence in the Spanish economy and increasing tax revenues. All this, it is allowing in a gradual way, with an economic impact according to the financial possibilities, the compensation of the efforts made.

In this way, at the end of 2013, the return of the fourth day was proceeded by private matters and in 2014 the return of the fifth day, with application in all the Public Administrations.

In relation to the remuneration, Law 36/2014 of 26 December of the General Budget of the State for the year 2015 has provided for the return of a quarter (24.04%) of the extraordinary pay abolished in December 2012, return that has been made effective from January 2015.

With the objective of strengthening on the path of sustainable economic growth it is necessary and urgent to approve this Royal Decree-Law, which contains, in its Chapter I, a set of measures that contribute directly to stimulating economic growth as well as the increase in efficiency in the operation of public employment, in a manner compatible with the necessary compliance with the tax rules.

These measures are, in particular, the following:

-Recovery of part of the extra and extra public employees ' pay for the year 2012.

-Modification of the number of days of leave for particular cases by returning a sixth day, and increase of the days of leave for particular matters according to the seniority and the holidays recognized in the Staff Regulations Public Employee Basic increasing them equally based on seniority.

In relation to the regime of local administration officials with a national rating for treasury functions, it is urgent to approve a legislative reform that allows the exercise of these functions to be attributed to the Sub-scale of secretaria-intervention, in the line of professionalization of these functions introduced by Law 27/2013, of December 27, of rationalization and sustainability of the Local Administration.

This advances in the professionalization and effectiveness of the functions reserved for local administration officials with national empowerment.

Given the recent constitution of the Local Corporations, the extraordinary and urgent need is accredited, in order to avoid the cessation of these functions in most of the Councils.

II

Chapter II of this Royal Decree-law regulates the granting of various extraordinary credits and credit supplements to finance the partial recovery of the extraordinary and additional pay of public employees, as well as to meet the needs of the Ministries of Defense, Development and Agriculture, Food and Environment, in the following terms:

1. Granting of a credit supplement in the Budget of Section 31 "Expenditure of various ministries" amounting to EUR 251,858,960.10, for the financing of the recovery of part of the extraordinary and additional pay of the employees public for the year 2012.

In this Royal Decree-Law it is regulated, as indicated above, the payment of amounts in concept of recovery of the amounts actually left to be perceived as a consequence of the abolition of the pay This is an extraordinary and additional one for the month of December 2012, as foreseen in the Royal Decree-Law 20/2012 of 13 July 2012, of measures to guarantee budgetary stability and to promote competitiveness. This is intended to restore the purchasing power of public employees by recovering the extraordinary and additional pay of the month of December 2012. The macroeconomic indicators show that the path of recovery and economic growth has been started, which makes it possible to return the efforts made in the interests of budgetary stability.

To proceed with the payment of the aforementioned remuneration, a credit supplement is granted in Section 31 "Expenditure of various ministries" in the amount of EUR 251,858,960.10 which may be transferred to the budgets of the different ministerial departments and public bodies to the extent that they do not have funding in their chapter 1 'Staff expenditure'.

2. Granting of an extraordinary appropriation in the budget of the Ministry of Defence for the amount of EUR 20,000,000 for the purchase of vehicles.

The Earth Army needs to urgently complete the availability of tactical and logistical vehicles to renew and replenish vehicles that have suffered from premature deterioration, as a result of the intensive use of subject to the material, as well as to carry out the preparation of the staff in the successive relays, using means similar to those deployed in the operations abroad, in order to facilitate the knowledge of the same and the procedures for the use of each of its elements. The aim is to reduce the risks arising from inappropriate use or non-trained response reactions.

The situation is critical regarding this type of material. The need for logistical support, training and preparation of the contingents deployed for the active operations and those that are expected to be initiated in the short term, require that the purchase of vehicles in quantity is urgently needed. sufficient to maintain the capacity for tactical mobility.

3. Grant of extraordinary credits and a credit supplement in the budget of the Ministry of Development, for the total amount of 282,382,758.73 euros that serve the following purposes:

3.1 Extraordinary credits for the total amount of EUR 251,332,838.73 to pay for the payment of prior exercise obligations.

The accounting and budgetary closure of the financial year 2014 has shown that there were expenditure which did not have a budgetary cover or that the planned expenditure was insufficient even though such expenditure is accounted for and their impact on the deficit, in terms of National Accounts, has been recorded as at 31 December of that year.

This is expenditure related to the reverse actions of the Directorate General of Roads relating to expropriations, interest on late payment, price revisions and certifications and final settlements for a total of EUR 251,332,838,73.

These expenses, which constitute obligations payable by the Administration, must be regulated and applied to the budget in order to proceed with payment, which requires a prior availability of the appropriate budgetary credit, to which the allocation is met with the appropriations that are approved by the present Royal Decree-Law.

The budgetary allocation of these obligations requires rule with the rule of law, in accordance with the provisions of Article 34.4 of Law 47/2003 of 26 November, General Budget.

On the other hand, since the obligations that are to be met have been imputed to a deficit in 2014, the extraordinary loans granted do not reduce the State's financing capacity in the year 2015. that, pursuant to Article 59 of Law 47/2003, of 26 November, General Budget, are not eligible for financing from the Contingency Fund for Budget Implementation. Consequently, the present Royal Decree-law provides for the financing of extraordinary credits with Public Debt.

Proceed with the payment of these obligations that must be met by the Administration and not delay its payment, in order not to cause harm to the third parties affected, as well as to be able to satisfy them before the end of the financial year Current budget, are the reasons justifying the granting of the extraordinary credits by Royal Decree-Law.

3.2 Credit supplement for the amount of EUR 31,049,920 to cover the costs of the sinking of the ship "Oleg Naydenov".

As a result of the sinking and extraction of the fuel of the ship "Oleg Naydenov", the business public entity Society of Salvage and Maritime Safety (SASEMAR), entity attached to the General Secretariat of Transport of the Ministry of Development, under the top leadership of the Secretary of State for Infrastructure, Transport and Housing and through the Directorate General of the Merchant Marine, has carried out and must undertake during the financial year 2015 certain actions to combat pollution of the marine environment, qualified as a public service in accordance with the provisions of Article 264 of the Royal Decree of Law 2/2011 of 5 September, approving the new Recast Text of the Law of Ports of the State and of the Merchant Navy.

The connection of the actions indicated by SASEMAR represents a higher expenditure of EUR 31.049,920 in certain items of its Operating Budget for 2015, not initially contemplated, which is 'Work carried out by other undertakings', included under the heading 'Provisions', to finance the extraordinary costs incurred in the sinking and the extraction of the fuel from the ship 'Oleg Naydenov'.

This increase in expenditure is financed, in the operating budget, by an increase in the account "operating grants incorporated to the result of the financial year" and by the increase of current transfers to SASEMAR, in the budget of the General Directorate of Merchant Marine, for the same amount of 31.049,920 euros.

Article 67.2 of Law 47/2003 of 26 November, General Budget, points out that competition for the modification of the Operating and Capital Budgets affecting the State contributions collected in the The General Budget of the State corresponds to the same authority as the one assigned to it in respect of the corresponding budgetary appropriations, which is why it is included in this Royal Decree-Law.

The need to proceed with the necessary actions for the extraction of the remaining fuel in the petium constitute the extraordinary reasons that justify the processing of the credit supplement through Real Decree-law.

4. Grant of extraordinary credits and credit supplements in the Budget of the Ministry of Agriculture, Food and Environment, for the total amount of 76,329,922,47 euros that serve the following purposes:

First, it is a question of regularizing and applying to budget expenditure that the accounting and budgetary closure of the year 2014 did not have budgetary coverage or that the planned one was insufficient certifications, price revisions, expropriations and other incidents related to the investment actions of the Directorate General of Water, amounting to 36,010,368.32 euros.

Second, the financing of the Hydrographic Confederations is made available for the purpose of the payment of obligations for previous years relating to the IBI corresponding to State-owned assets in the amount of from 40,319,554.15 euros.

Previous operations, amounting to EUR 76,329,922,47, have been accounted for and their impact on the year 2014 deficit has been recorded, so the outstanding credits and credit supplements that are This amount does not reduce the State's financing capacity in the present financial year.

All previous expenses, which constitute obligations of the Administration, must be regularized and applied to the budget in order to carry out their payment, which requires prior availability of the corresponding credit. budget.

The budgetary allocation of these obligations requires a rule with a range of law in accordance with Article 34.4 of Law 47/2003 of 26 November, General Budget.

Proceeding to the payment of enforceable obligations which must inevitably be met by the Administration and the need not to delay its payment in order not to cause harm to the third parties concerned, are the reasons for the granting of extraordinary credits and credit supplements by means of Royal Decree-Law.

III

Chapter III finally includes measures to improve the liquidity of councils that have financial problems and to further reduce public sector late payments.

First, and as part of the commitment to boosting economic growth, it is intended to provide short-term liquidity to local councils that are in a financial risk situation and which were included in the who were able to apply for membership of the Management Fund, established by Royal Decree-Law No 17/2014 of 26 December 2014. It is a question of resolving the financial situation in respect of the fulfilment of the payment obligations vis-à-vis the credit institutions, since the Fund can provide for maturities, but does not provide, in the short term, financial resources to those institutions. entities. The measure is considered urgent and extraordinary because it allows new local governments of municipalities with strong financial imbalances to dispose of resources to meet payment obligations due to maturity and enforceability. immediate, without incurring payment of expenses whose payment is a priority.

Secondly, it is intended to take a further step in the process of eradicating late payment.

Late payment is an economic problem not only for the Administrations themselves, which are affected by their financial sustainability because of the cost of the payment of interest on late payments; it also affects the companies. To the suppliers of the Administrations, the public delinquency generates costs of transaction and financing with the consequent losses of efficiency and competitiveness that it entails for the economy as a whole.

Given the economic relevance of this problem in this legislature, important economic and structural reforms have been put in place that have allowed the stock of outstanding bills to be cleaned in the public sector and to sit down. the bases to prevent this problem from being repeated in the future.

However, the European Commission has notified the Kingdom of Spain of a letter of formal notice in which it observes some data which show that some of the payment deadlines set by Directive 2011 /7/EU are not complied with. of the European Parliament and of the Council of 16 February 2011 laying down measures to combat late payment in commercial transactions. To this end, it recognises the progress and regulatory reforms undertaken to eradicate late payments in the public sector, but it also recommends making progress in reducing payment deadlines in the private sector.

With the aim of deepening these structural reforms of the eradication of late payment and contributing to the proper compliance with the payment deadlines established by the European Directive, the Law on the public sector to include the average period of payment to the employer's suppliers as an evidence of its economic and financial solvency when it comes to a public procurement process.

This measure is necessary and urgent in order to provide an immediate incentive for the proper implementation of the payment deadlines provided for in the European Directive, in particular by the private sector as recommended by the European Commission. European Commission in its letter of formal notice, and contributes to strengthening economic growth.

IV

The Royal Decree-Law further includes an additional provision fourth authorizing the Secretariat of State for Budget and Expenditure of the Ministry of Finance and Public Administrations to pay for the assets of the account Special reserved for the operations of the SME Initiative Operational Programme 2014-2020 (EIF/SME Initiative Spain-Dedicated Window Account) in favour of the European Investment Fund (EIF), through the conclusion of the appropriate garment contract.

The pledge shall be made as a guarantee of compliance with the obligations of the Kingdom of Spain with the EIF born in accordance with the Agreements concluded between the Kingdom of Spain and the EIF relating to the Operational Programme of the SME Initiative 2014-2020.

In accordance with Article 39.7 of Regulation 1303/2013, requests for payment from a Member State to the Commission are based on the amounts requested by the EIF deemed necessary to finance the related commitments. to guarantee contracts or securitisation transactions. It also requires payments from the Member States to the EIF to be made without delay and, in any event, before the EIF takes over commitments to financial institutions. Therefore, the initiative cannot be implemented without the EIF having the requested amounts in the account of the pledge.

As it is a new action, the process of consultations and discussions to adopt an appropriate legal framework for the agreements to implement the initiative has been excessively prolonged. In view of the fact that the European Commission has already reimbursed the amounts requested, the Commission itself is claiming that these amounts are transferred to the EIF as a matter of urgency, which justifies the inclusion of the measure in the present Royal Decree-law.

Likewise, the Royal Decree-Law includes a final provision amending the Organic Law 6/2001 of 21 December of Universities in order to address two fundamental issues in the system of access and provision of posts of the Teaching and Research Staff of the public universities. On the one hand, access to the University Catedratics Body is contemplated through internal promotion, reserved for the professors who have obtained the national accreditation for University Professor. Secondly, the possibility of providing vacant teaching posts in a university with full professors and professors from other universities, which was temporarily authorised by the Law of the European Union, is established on a permanent basis. General Budget of the State for the year 2015.

After several years in which new additions and promotions of university faculty have been limited by the application of the replacement rate, the policy of the universities to retain talent and therefore, Applying the replacement rate to retain young teachers has had, on the other hand, a negative effect on the body of university professors. The retirement of the University Catedratics has not been able to be compensated by new professors, lacking the universities of replacement rates to be able to do so. This has led to an evident and accelerated decompensation in the staff of university officials, which is resolved with the implementation of the internal promotion.  The internal promotion, open to the faculty of the Professors of University, will allow to establish in templates the appropriate distribution between University Professors and University Catedratics, while not modifying the number Total number of staff teachers.

The inclusion in the Royal Decree-law of these measures aimed at stimulating the promotion and mobility of the teaching and research staff is justified in the urgent need to proceed to its implementation in the academic year. 2015/16, which is commenced. This inclusion also responds to the demand of the Spanish university system that will allow immediate improvement of the effectiveness and efficiency of public universities in the allocation of human resources, essential assets to improve the quality of the public services they provide. Although the application of some of these measures has been authorized on a temporary basis in 2015, the maximization of its positive effects requires its consolidation in the university architecture, through its incorporation into the Organic Law 6/2001, 21 December, from universities.

V

Without prejudice to the particular reasons that have been pointed out in each case, the need to boost economic growth as quickly as possible to contribute to job creation justifies the concurrency, in the set of measures constituting the content of this provision, of the circumstances of extraordinary and urgent need required by Article 86 of the Spanish Constitution to appeal to the figure of the Royal Decree-Law.

In its virtue, making use of the authorization contained in article 86 of the Spanish Constitution, on the proposal of the Minister of Finance and Public Administrations, in agreement with the Council of State regarding Chapter II and after deliberation by the Council of Ministers at its meeting on 11 September 2015,

DISPONGO:

CHAPTER I

Measures in the field of public employment

Article 1. Recovery of the extraordinary and additional pay of the month of December 2012 from public sector staff.

One. Recovery of the extraordinary and additional pay of the month of December 2012 from public sector staff.

1. The various public administrations, as well as their dependent and related entities, shall pay within the financial year 2015, and for one time, an extraordinary remuneration, the amount of which shall be the equivalent of 48 days or 26.23% of the the amounts left to be collected as a result of the removal of the extraordinary payment, as well as of the additional specific additional payment or equivalent pay, corresponding to the month of December 2012, by application of the Royal Decree-Law No 20/2012 of 13 July 2012 on measures to ensure budgetary stability and for the promotion of competitiveness, with the scope and limits set out in this Article.

2. The amounts that may be paid for this concept, on the amount no longer received by each employee pursuant to Article 2 of the Royal Decree-Law 20/2012 of 13 July 2012, shall be equivalent to the proportional share of 48 days of the extraordinary pay, additional pay of specific supplement and additional pages of the month of December. In those cases where the recognition of the entire extraordinary and additional pay of December 2012 has not been carried out, the 48 days shall be reduced in proportion to the number of days that would have been allocated.

For the purposes set out in the preceding paragraph, the calculation of the part of the extraordinary pay and additional payments corresponding to 48 days, or lower number, shall be made in the case of the official or statutory staff, as to the rules of public service applicable in each Administration, or, in the case of labour staff, to labour and conventional standards, in force at the time they were no longer received.

The amounts to be recognised by this concept to the staff referred to in Article 2 (5) of Royal Decree-Law 20/2012 of 13 July 2012 for the absence of the payment of the payment scheme or to receive more than two per year, shall be equivalent to 26.23% of the amount no longer received by application of the said precept.

The amounts to be paid will be reduced in the amounts that would have been satisfied by these same concepts and periods of time as a consequence of court judgment or other actions.

3. Each public administration shall pay, the amounts provided for in this Article within the financial year 2015, if it so agrees and if its financial economic situation makes it possible. If the financial economic situation is not allowed in 2015, the credit may be paid in the first financial year in which the financial situation permits.

In the event that in application of this precept it was more than one Administration to which it corresponded to make the payment of this tranche of extraordinary pay, additional pay of specific complement and additional pages of the month of December 2012, each Administration may pay, at most, the proportional share of this tranche that would have been effective in December 2012.

4. The amounts satisfied by application of the provisions set out in this Article shall bear the scope of the forecasts contained in Article 2 (4) of Royal Decree-Law 20/2012 of 13 July 2012.

Two. Recovery of the extraordinary and additional pay of the month of December 2012 from state public sector personnel.

1. State public sector personnel as defined in points (a), (d) and (e) of Article 22 (1) of Law 2/2012 of 29 June 2012 on the General Budget of the State for the year 2012, as well as the staff of companies, entities and others (f) and (g) of that provision which belong to the State public sector, shall receive the amounts provided for in paragraph 2 of this Article.

2. The recovery of the extra pay and additional payments referred to in the preceding number shall be made in accordance with the following rules:

(a) The staff included in points 1 and 2 of Article 3 of Royal Decree-Law 20/2012 of 13 July 2012 shall receive the proportional share corresponding to 48 days of the extraordinary pay and additional or equivalent pay of the month of December 2012, which were deleted. In those cases where the recognition of all the extraordinary pay and additional or equivalent payments of December 2012, which were abolished, were not carried out, the 48 days shall be reduced in proportion to the calculation of the days that would have been matched.

For the purposes set out in the preceding paragraph, for the calculation of the amounts corresponding to 48 days, in relation to the number of total days comprising the extraordinary pay and additional or equivalent payments of the month of December 2012 that were deleted, the rules of calculation applicable to each type of personnel will be used according to their legal regime in force at the time the deletion occurred.

Provided that the applicable regulations do not have anything else, the total number of days referred to in the preceding paragraph shall be 183.

(b) Subject to the provisions of Article 519 of the Organic Law 6/1985 of 1 July of the Judiciary, the staff included in points 3, 3a, 3b and 4 of Article 3 of Royal Decree-Law 20/2012 of 13 July 2012, shall receive 26.23% of the amounts left to be charged for the application of those provisions.

(c) The provisions of point (a) shall apply to the Secretaries of State, Deputy Secretaries, Directors-General and assimilated persons, as well as to the Permanent Directors and Secretary-General of the State Council, on the same terms than to the official staff.

The staff referred to in Article 24.3 of Law 2/2012 of 29 June shall also be subject to the provisions of point (a). In the event that they have not been entitled to the collection of extraordinary pay, they shall receive 26.23% of the amount no longer received pursuant to Article 4 of the Royal Decree-Law 20/2012.

(d) The High Charges included in points 1 and 3 of Article 4 of the Royal Decree-Law 20/2012 shall receive 26.23% of the amount no longer received pursuant to Article 4 of the Royal Decree-Law 20/2012.

e) To staff who, without having changed the legal nature of their relationship with the State Administration, have changed their destination within the State Administration, the amounts referred to in this paragraph shall be paid by the ministry, body or entity in which it is providing services on the date of entry into force of this standard, upon request addressed to the staff management body accompanied by certification of the enabling origin of the concepts and amounts actually left to be perceived as a result of the abolition of the extraordinary payment, as well as of the additional specific additional payment or equivalent pay, corresponding to the month of December 2012. In the event that such certification has already been presented, it will not be necessary to present it again.

To staff who have become services in a different Public Administration, the amounts referred to in this paragraph shall be paid by the ministry, body or entity to which it would have been pay the extraordinary pay, upon request addressed to the staff management body.

To staff who are not in active service or assimilated on the date of entry into force of this rule or who have lost the status of a public employee, the amounts referred to in this provision shall be paid by the ministry, body or entity to which the extraordinary payment would have been paid, on request to the staff management body, accompanied by certification of the origin of the amounts In fact, the Commission has not been able to draw up any of the following of the additional specific supplement pay or equivalent additional payments corresponding to the month of December 2012.

In the event that the staff concerned have passed away from the entry into force of this provision, the request referred to in the preceding paragraph shall be made by their heirs in accordance with civil law.

(f) The provisions of the preceding paragraphs shall also apply to the staff of the state public sector foundations, of the consortia mainly participated by the General Administration of the State or by the bodies or entities dependent on it, as well as that of the Banco de España and the management and other staff of the mutual occupational accidents and occupational diseases of the Social Security and of its institutions and institutions Joint.

Three. The application of Article 24 of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, is suspended and leaves no effect on what is strictly necessary for the application of the provisions of this Article.

Four. Paragraphs One and Three of this Article are of a basic nature and are dictated by Articles 149.1.18., 149.1.13. and 156.1 of the Constitution.

Article 2. Amendment of Law 7/2007, of 12 April, of the Basic Staff Regulations.

Law 7/2007, of 12 April, is amended from the Basic Staff Regulations, in the following terms:

One. Article 48 (k), which is worded as follows, is amended as follows:

" Article 48. Permissions of civil servants.

Public officials will have the following permissions:

k) For particular issues, six days a year. "

Two. A new additional provision is added fourteenth, with the following wording:

" Additional disposition fourteenth. Permission for particular cases by seniority.

Public Administrations may establish up to two additional days of leave for private matters when they meet the sixth triennium, increasing, at most, on an additional day for each three-year period of the time served from the eighth. "

Three. A new additional provision is added fifteenth, with the following wording:

" Additional Disposition 15th. Additional days of holiday by seniority.

Each Public Administration may establish up to a maximum of four additional days of vacation depending on the time of service provided by public officials. "

Article 3. Amendment of Law 7/1985 of 2 April, regulating the bases of the local regime.

Article 92a (2) of Law 7/1985 of 2 April is amended, which is worded as follows:

" 2. The scale of local administration officials with a national rating is subdivided into the following subscales:

a) Secretariat, to which the functions contained in paragraph 1.a) above correspond.

(b) cash-flow, to which the functions referred to in paragraph 1 (b) are concerned.

(c) Secretariat-intervention to which the functions referred to in paragraphs 1.a) and 1.b correspond. '

CHAPTER II

Extraordinary Credits and Credit Supplements

Article 4. Granting of a credit supplement in the Section 31 Budget "Expenses of various Ministries" and authorization to carry out credit transfers.

1. In order to pay for the obligations referred to in this Royal Decree-Law corresponding to the staff of the State public sector as defined in paragraphs (a), (b), (d) and (e) of Article 1 of Law 36/2014 of 26 December 2014, State Generals for 2015, a credit supplement is granted in the budget of Section 31 "Expenditure of various Ministries", Service 02 " Directorate-General of Budgets. Expenditure of the departments of the Ministry of Health, Programme 929M "Unclassified and non-classified functions", Chapter 1 "Staff expenditure", Article 12 "Officials", Concept 121 "Complementary remuneration", Subconcept 121.07 " Recovery of pay extraordinary and additional public employees for December 2012 ", in the amount of EUR 251,858,960.10.

The credit supplement may also finance the obligations arising from the Institute of Health Management (INGESA) and the Institute of Older and Social Services (IMSERSO).

2. From the credit supplement provided for in the previous paragraph, the corresponding credit transfers will be made to provide the sections of the State Budget resulting from it, public bodies affected, INGESA and IMSERSO, the appropriations necessary for the payment of the extraordinary and additional pay of the month of December 2012, in so far as it cannot be covered by the envelopes provided for in Chapter 1 "Personnel expenses" of the respective budgets.

3. Transfers to be made pursuant to paragraph 2 of this Article shall not apply to them the limitation laid down in Article 5 (2) (c) of Law 47/2003, of 26 November, General Budget.

Article 5. Grant of extraordinary credit in the Ministry of Defence's budget.

For the purchase of vehicles destined for the Army of the Earth, an extraordinary credit is granted in the Budget of Section 14 "Ministry of Defense", Service 12 "Army of Land", Program 122A " Modernization of the "Armed Forces", Chapter 6 "Real Investments", Article 65 "Military investments in infrastructure and other goods", Concept 651 "Acquisition of Military Vehicles", in the amount of 20,000,000 euros.

Article 6. Grant of extraordinary credits and a credit supplement in the Ministry of Development's Budget and modification of the operating budget of SASEMAR.

1. In order to meet the obligations of previous years, extraordinary appropriations are granted in the budget of Section 17 "Ministry of Development", in total amount of EUR 251,332,838,73, according to the detail set out in Annex I.

2. For the financing of the costs for the extraction of the fuel of the ship "Oleg Naydenov", a credit supplement is granted in the Budget of Section 17 "Ministry of Development", Service 32 "Directorate General of Merchant Marine", Program 497M "Saving and combating pollution at sea", Chapter 4 "Current Transfers", Article 44 "A companies, business entities, foundations and other public sector entities", Concept 443 " A SASEMAR for expenditure derivatives of the sinking of Oleg Naydenov ", amounting to EUR 31,049,920.

3. The modification of the operating budget for 2015 of the business public entity Company of Salvage and Maritime Safety (SASEMAR), which is accompanied as Annex II and which includes the credit supplement in the amount of 31.049,920, is approved Euros contained in this Royal Decree-Law, the extraordinary credit for the amount of EUR 9,636,360 granted by Royal Decree-Law 6/2015, of 14 May, amending Law 55/2007, of 28 December, of the Cinema, are granted several extraordinary appropriations and credit supplements in the State budget and other measures of a tax nature, and the transfer of credit in the amount of EUR 250,000 approved by the Minister of Finance and Public Administrations to take account of the contracting of legal assistance services to the Spanish State in the foreign derivatives of the "Prestige" ship disaster.

Article 7. Grant of extraordinary credits and credit supplements in the budget of the Ministry of Agriculture, Food and Environment.

1. In order to meet the obligations of previous years, extraordinary appropriations are granted in the budget of Section 23 "Ministry of Agriculture, Food and the Environment", in the amount of EUR 69,548,969.42 according to the detail in

annex III.

2. In order to meet the obligations of previous years, credit supplements are granted in the budget of Section 23 "Ministry of Agriculture, Food and Environment", in the amount of 6.780.953.05 euros according to the detail that is collected in the Annex III.

Article 8. Modification of the budgets of the Hydrographic Confederations.

To pay for local taxes on State-owned property corresponding to previous financial years, credit supplements are granted in the budgets of the Hydrographic Confederations for the total amount of EUR 13,450,451,54 in the terms set out in Annex IV.

These credit supplements will be financed from the extraordinary credits that are granted in the budget of the Directorate General for Water and listed in Annex III.

The remaining extraordinary credits provided for in Annex III to the Hydrographic Confederations shall be reflected in their revenue budgets in the terms set out in Annex IV.

Article 9. Financing of extraordinary appropriations.

Extraordinary credits and credit supplements that are awarded by this Royal Decree-Law, in the State budget, will be funded by Public Debt.

Article 10. Implementation of expenditure on the budget.

Expenses that are budgeted for extraordinary credits and credit supplements, which are granted by the present Royal Decree-Law to meet the obligations of previous financial years, must be in advance Account 413 "Creditors for operations pending the implementation of the budget" as a result of the actions of permanent financial control provided for in Article 159.1 g) of the General Budget Law or of the communications from the management centres provided for in the accounting and budgetary rules. The General Intervention of the State Administration, through the Delegated Intervention in the relevant Ministerial Department or Public Body, shall ensure compliance with this requirement.

CHAPTER III

Other measures

Article 11. Advances in financing in favour of certain municipalities.

1. By means of a decision of the General Secretariat of Autonomous and Local Coordination, of the Ministry of Finance and Public Administrations, they may be granted to the Councils, in which the situation defined in this article, advances of extra-budgetary character as a maximum equivalent to the total of the deliveries on account of the participation in State taxes of the year 2015. These advances must be re-financed by loan operations which will be formalised in 2016 from the Fund for Management, from the Fund to Local Entities, which is regulated in Royal Decree-Law 17/2014, of 26 January 2014. December, the financial sustainability measures of the autonomous communities and local and other economic entities.

2. They may apply for the granting of the advances referred to above:

(a) Councils within the subjective scope defined in Article 39.1 (a) of Royal Decree-Law 17/2014 of 26 December 2014 on measures for the financial sustainability of the Autonomous Communities and local entities and others of an economic nature, and that were included in the relationship whose publication was approved by Resolution of the General Secretariat of Autonomous and Local Coordination, of 12 February 2015.

(b) The municipalities to which advances were granted for the participation in State taxes regulated in Article 22 Royal Decree-Law No 8/2013 of 28 June 2013 of urgent measures against the late payments of the authorities public and support for local entities with financial problems.

3. The municipalities which, finding themselves in the situations described, request the advances referred to in this article, must submit before 15 October 2015 agreement of the plenum of the Corporation in order to benefit from this measure, in which the establish its amount, and the commitment to formalise a loan operation from the Fund for Development Fund, from the Fund to Local Entities in 2016, to refinance the advance to be granted, and to take over the whole of the cross-compliance which, in relation to that compartment, is contained in the Royal Decree-Law 17/2014, including the acceptance of the measures that, if necessary, indicate the Ministry of Finance and Public Administrations in the assessment that I made of the adjustment plan presented by the local entity in 2016. Once the advance has been granted, a bank account shall be opened for its ownership and for the restricted use in which the advance payment will take place. The agreement referred to in this paragraph may be adopted by the Local Government Board in the event of the circumstances set out in the additional sixteenth of Law 7/1985 of 2 April, Regulatory of the Bases of Regime Local.

4. The advances to be granted shall be used for the cancellation of outstanding payment obligations with suppliers and contractors, in order to reduce the average payment period to suppliers in such a way as not to exceed the maximum period of 30 days. established in the rules of late payment, the execution of firm sentences and the payment of outstanding debts with the State Tax Administration Agency and the General Treasury of Social Security. In any event, the cancellation of the outstanding payment obligations shall take into account the criteria of priority that apply.

5. The municipalities applying for advances shall submit in the month of April 2016 the adjustment plans referred to in paragraph 3 of this Article and shall be valued by the General Secretariat for Autonomous and Local Coordination in the month of May 2016. In the latter month, the said entities shall, where appropriate, take the measures indicated by them, by amending the adjustment plans submitted in these terms.

In the month of June 2016, the lending operations with the Fund to Local Entities, the Fund of Management, will be formalized to cancel the advances granted and subject to the conditions that agree to the Government's Delegation for Economic Affairs. Such operations shall not be subject to the authorisation regime established in the recast text of the Local Government Law and, where appropriate, in the General Budget Laws of the State.

6. In the event that the local corporations do not carry out any of the actions referred to in the previous paragraph in 2016, they shall reintegrate the whole of the advance from the date of delivery on account of the participation in the State of July This year. The refund will be applied for 100 percent of the deliveries on which it is applied. In the event that it concurs with the retentions to practice in application of the additional fourth provision of the recast text of the Local Government Law Regulatory Law, approved by Royal Legislative Decree of 5 March, the latter will have (a) preferential treatment vis-à-vis them and shall not count for the calculation of the percentages which, in this field, regulate the respective State General Budget Law.

7. The municipalities included in the subjective area defined in paragraph 2 (a) of this Article, which have acceded to or joined in 2015 to the Sorting Fund, the Local Entities Financing Fund, in addition to being eligible for the advances provided for in this Article may, by way of exception, apply before 15 October 2015 for the formalisation of loans from that compartment for the cancellation of the outstanding debt with the State Agency Tax administration and the General Treasury of Social Security, which is being the subject of compensation through the application of the withholding of the participation in State taxes, all in accordance with the conditionality established in Royal Decree-Law 17/2014 of December 26.

Article 12. Amendment of the Royal Legislative Decree 3/2011 of 14 November, approving the recast of the Law on Public Sector Contracts.

Article 75 (1) is amended and is amended as follows:

"1. The economic and financial solvency of the employer shall be credited by one or more of the following means at the choice of the contracting authority:

(a) Annual turnover, or annual turnover in the area covered by the contract, by an amount equal to or greater than that required in the contract notice or in the invitation to participate in the procedure and in the contract documents or, failing that, the contract documents.

(b) Where appropriate, supporting evidence of the existence of professional risk indemnity insurance equal to or greater than that required in the contract notice or in the invitation to participate in the contract the procedure and the contract documents or, failing that, to the rules laid down by law.

(c) Net worth, or ratio of assets to liabilities, at the end of the last financial year for which the obligation to approve annual accounts by an amount equal to or greater than that required by the announcement of the invitation to tender or in the invitation to participate in the procedure and in the contract documents or, failing that, to the procedure laid down by law.

As an additional means to those provided for in the preceding subparagraphs of this paragraph, the contracting authority may require that the average period of payment to the employer's suppliers, in so far as it is a company which does not to present an abbreviated profit and loss account, do not exceed the limit to these effects by the Order of the Minister of Finance and Public Administrations taking into account the rules on late payment. "

Additional disposition first. Permits and holidays for civil servants.

The limitation provided for in Article 8 (3) of Royal Decree-Law No 20/2012 of 13 July 2012 on measures to ensure budgetary stability and the promotion of competitiveness, for agreements, agreements and agreements for the official and labor personnel of the Public Administrations and their Agencies and Entities, linked or dependent thereof, should be understood referring to the new wording given by the present Royal Decree-law to the permits and the holiday of civil servants.

Additional provision second. Application of the permit for special cases by seniority to the General Administration of the State.

The permission referred to in Article 2.Two of this Royal Decree-law shall apply to the General Administration of the State, entities and entities related or dependent.

Additional provision third. Additional holidays in the General Administration of the State.

In the General Administration of the State, entities and entities linked or dependent, in the case of having completed the years of seniority in the Administration indicated, will be entitled to the enjoyment of the following annual leave days:

-Fifteen years of service: Twenty-three working days.

-Twenty years of service: Twenty-four business days.

-Twenty-five years of service: Twenty-five business days.

-Thirty or more years of service: Twenty-six business days.

Additional provision fourth. Management of the SME Initiative Operational Programme 2014-2020.

The Secretariat of State for Budgets and Expenditure of the Ministry of Finance and Public Administrations is authorized to pay for the assets of the special account reserved for the operations of the Operational Program of the Initiative SME 2014-2020 (EIF/SME Initiative Spain-Dedicated Window Account) in favour of the European Investment Fund (EIF), through the conclusion of the appropriate garment contract.

The pledged assets in the account will be formed by:

• The deposits constituted by the Kingdom of Spain with the amounts transferred by the European Commission under the Operational Programme of the SME Initiative 2014-2020.

• Any other current or future credit that the Kingdom of Spain may have against the Pignoraticio creditor as a result of the management of treasury assets.

• Any credit that the Kingdom of Spain may have against the depositary bank in relation to this account.

The pledge shall be made as a guarantee of compliance with the obligations of the Kingdom of Spain with the EIF born under, or in accordance with the Agreements concluded between the Kingdom of Spain and the EIF concerning the Operational of the SME Initiative 2014-2020.

The contributions to the account referred to in the first subparagraph shall be made through cash operations of a non-budgetary nature.

Final disposition first. Competence title.

Article 1 of this Royal Decree-Law is dictated by the exclusive powers that Article 149.1, Rules 13. and 18. of the Constitution attribute to the State in the field of bases and coordination of planning the general economic activity and the basis of the legal system of public administrations and the statutory regime of their officials, respectively.

Articles 2, 3 and 12 and the Second Final Disposition, as well as the Additional Disposition of the present Royal Decree-Law are dictated by the exclusive powers that Article 149.1.18. of the Constitution attributes the State in the field of the legal status of public administrations and the statutory regime of their officials and on basic law on contracts, respectively.

Articles 4 to 10 and the fourth Additional Disposition of this Royal Decree-Law are dictated under the exclusive competence that Article 149.1.14. of the Constitution attributes to the State in the matter of General Finance.

Article 11 of this Royal Decree-law is dictated by the exclusive powers that Article 149.1, Rules 14. and 18. of the Constitution attribute to the State in matters of General Finance and the legal regime of the Public administrations, respectively.

Final disposition second. Amendment of Organic Law 6/2001, of 21 December, of Universities.

Organic Law 6/2001, of 21 December, of Universities, is amended in the following terms:

One. Article 62 (2) is worded as follows:

"2. The competitions may be presented to those who have been accredited in accordance with the provisions of Articles 59 and 60 for each case, as well as the officials of the Faculty of Teachers of University and of the Body of Catedratics of University.

addition, the universities will be able to convene internal promotion places, which are endowed in the state of expenditure of their budget, for access to the University Catedratics Corps. These places, which may not exceed the maximum number of places which are the subject of the offer of free-shift public employment, in the same year, for the access to the teaching bodies of Article 56 of this same law, shall be convened for officials of Career of the Faculty of Teachers of University or of the Scale of Scientific Researchers of Public Research Bodies, who have provided at least two years of effective services under this condition. The officials participating in these competitions will have to be accredited to the teaching corps of University Catedratics. "

Two. Article 63 is worded as follows:

" Article 63. Teacher mobility.

Universities may call for competitions for the provision of vacant teaching places in the state of expenditure of their budgets, in accordance with the following rules:

1. The call shall be published in the "Official Gazette of the State" and in that of the Autonomous Community, and shall contain at least the following aspects:

(a) The identification of each of the vacant positions convened, which must be included in the University's employment relationship, in accordance with the provisions of Article 70 of the same Law, indicating, in any case, its name, characteristics, body to which the vacancy corresponds and the area of knowledge.

(b) the criteria for the award of vacant positions which must be of a curricular nature and include the teaching and research history of the candidate and his/her project in the relevant field or subject; and the oral exposure capacity.

2. You may participate in the vacancies for vacancies who have served at least two years of their place of origin and are:

a) For posts of Catedratics: 1. Career officials of the University of the University of the University of the different Universities of the national territory. 2. Career officials of the Research Teachers Scale of Public Research Bodies of the area of knowledge to which the vacancy corresponds, which have accreditation for University Catedratics.

b) For posts of Professor Titular: 1. Career officials of the Faculty of Teachers of the University of the different Universities of the national territory. 2. Career Officials of the Escalations of Scientific Researchers of Public Bodies of Research and of Holders of Public Bodies of Research, of the area of knowledge to which the vacancy corresponds, that they have of accreditation for University Professors.

3. The rules provided for in Articles 64, 65 and 66 of this Law shall apply to mobility contests.

All participation requirements as well as the merits alleged will have to be met on the date of completion of the deadline for the submission of the instances, crediting in the form that is established in the respective calls.

4. The place obtained after the contest for the provision of posts must be held for two years, at least, before being able to participate in a new contest to obtain a different place in that or other university.

5. The vacant places covered in these contests, as long as they do not assume new staff, will not count on the effects of the offer of public employment."

Three. Article 64 is worded as follows:

" Article 64. Test guarantees.

1. In the access contests, both in free shift and in internal promotion, will be guaranteed, at all times, the equal opportunities of the candidates and the respect to the principles of merit and ability.

2. In these access competitions, the universities will make public the composition of the commissions, as well as the criteria for the allocation of the places. Once they have been concluded, they will publish the results of each candidate's assessment, broken down by each of the aspects evaluated."

Final disposition third. Entry into force.

This Royal Decree-law will enter into force on the day of its publication in the "Official State Gazette".

Given in Madrid, on September 11, 2015.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY

ANNEX I

Section 17: Ministry of Development

Extraordinary credits that are granted:

Service 38. General Directorate of Roads.

		Naming	Amount (Euros)
453B	Article 60	New investment in infrastructure and goods for use general.
	Concept 608	New investment in infrastructure and goods intended for general use: Land and natural goods. Previous exercise obligations.	100.554.263.41
	Concept 609	New Investment in infrastructure and goods for general use: Other. Previous exercise obligations.	82,622.594.17
453B	Article 61	Investment for replenishment in infrastructure and goods for general use.
	Concept 618	Reorder investment in infrastructure and assets for general use: Land and natural goods. Previous exercise obligations.	16.637.783.45
	Concept 619	Reorder Investment for infrastructure and goods intended for general use: Other. Previous exercise obligations.	10.858.894.75
453B	Article 62	New investment associated with operating operation of services.
	Concept 628	New investment associated with the operational operation of the services. Previous exercise obligations.	19.589.94
453B	Article 64	Intangible character investment expenses
	Concept 648	Intangible character investment expense. Previous exercise obligations.	450.666.21
453C	Article 61	Investment for replenishment in infrastructure and goods for general use.
	Concept 618	Reorder investment in infrastructure and goods for the General use: Land and natural goods. Previous exercise obligations	3.405.145.70
	619	Reorder investment in infrastructure and goods destined to general use: Other. Previous exercise obligations.	36.783.901.10

Naming of Programs.

Program 453 B: "Creating highway infrastructure".

Program 453 C: "Conservation and exploitation of roads".

ANNEX II

State Wildlife and Maritime Safety Society (SASEMAR)

Operating Budget for 2015

(Amount of thousands of euros)

PROFIT AND LOSS ACCOUNT

INITIAL QUOTE	MODIFY (*)	FINAL BUDGET
A) CONTINUED OPERATIONS.
. NET AMOUNT OF BUSINESS FIGURE.	13,076		13.076
4. SUPPLIES.	-55,876	-40.686	-96,562
c) Jobs performed by other companies.	-55,876	-40.686	-96,562
5. OTHER OPERATING INCOME.	123,500	40,936	164,436
a) Accessories and other current management revenue.	3,500		3,500
b) Operating grants to the result of the exercise.	120,000	120,000	40,936	160.936
-From the General Administration of the Status.	120,000	40,936	160.936
6. PERSONNEL EXPENSES.	-63.119		-63.119
7. OTHER OPERATING EXPENSES.	-11,404	-250	-11,654
11.404		-250	-11.654
8. AMORTIZATION OF IMMOBILIZED.	-34,695		-34,695
9. IMPUTATION OF NON-FINANCIAL AND OTHER IMMOBILIZED GRANTS.	30.498		30.498
A. 1) OPERATING RESULT.	1,980		1,980
18. FINANCIAL EXPENSES.	-1,980		-1,980
A. 2) FINANCIAL RESULT.	-1,980		-1,980
A. 5) EXERCISE RESULT.	0		0

(*) The modification includes the credit supplement in the amount of EUR 31.049,920 contained in this Royal Decree-Law, the extraordinary credit for the amount of EUR 9,636,360 granted by Royal Decree-Law 6/2015, of 14 May, for which the Law 55/2007, of December 28, of the Cinema is amended, several extraordinary credits and credit supplements are granted in the budget of the State and other measures of tax character are adopted and the transfer of credit in the amount of EUR 250,000 approved by the Minister for Finance and Public Administration to assist in the procurement of legal assistance services to the Spanish State abroad arising from the "Prestige" ship disaster.

ANNEX III

Section 23: Ministry of Agriculture, Food and Environment

Extraordinary credits that are granted:

Service 05. Directorate General for Water.

		Denomination	Amount (Euros)
452A	Article 60	New investment in infrastructure and goods for general use.
	Concept 602	New investment in infrastructure and goods for general use. Previous exercise obligations.	7.293.893.01
452A	Article 61	Replenishment investment in infrastructure and goods for general use.
	Concept 614	Reorder Investment in infrastructure and goods for general use. Previous exercise obligations.	12.991.766.99
452A	Article 62	New investment associated with operating operation of services.
	Concept 621	New Investment associated with the operation of the services. Previous exercise obligations.	34.460.14
452A	Article 64	Intangible Character Investments Expenses.
	Concept 641	Intangible character investment expenses. Previous exercise obligations.	102.050.45
456A	Article 60	New investment in infrastructure and goods for general use.
	Concept 602	New Investment in Infrastructures and goods intended for general use. Previous exercise obligations.	7.139.307.77
456A	Article 61	Replenishment investment in infrastructure and goods for general use.
	Concept 614	Reorder Investment in infrastructure and goods for general use. Previous exercise obligations.	90,379.97
456A	Article 64	Intangible Character Investments Expenses.
	Concept 641	Intangible character investment expenses. Previous exercise obligations.	1.577.556.94
000X	Article 41	to Autonomous Bodies.
	Concept 412	To the Hydrographic Confederations, for the payment of the IBI of property state. Previous exercise obligations.
		00 Duero Hydrographic Confederation.	2.870.271.46
		01 Ebro Hydrographic Confederation.	4.175.606, 74
		02 Hydrographic Confederation Guadalquivir.	16.290.208.63
		03 Guadiana Hydrographic Confederation.	10.672.707.48
000X	Article 41	To Autonomy Bodies.
	Concept 412	To the Hydrographic Confederations, for the payment of the IBI of Entitlement state. Previous exercise obligations.
		04 Sugar Hydrographic Confederation.	1,985.195.65
		05 Mino-Sil Hydrographic Confederation.	118.860, 67
		06 Hydrographic Confederation Secure.	671.375.91
		07 The Cantabrian Hydrographic Confederation.	61.487.23
		08 Tagus Hydrographic Confederation.	3.473.840.38

Credit Supplements that are granted:

Service 05. Directorate General for Water.

		Denomination	Amount (Euros)
452A	Article 60	New investment in infrastructure and goods for general use.
	Concept 609	Expropriations, modified, additional, and other incidents of prior exercise investments.	1.029.517.56
452A	Article 61	Reorder investment in infrastructure and goods for general use.
	Concept 619	Previous exercise investment incidents.	4.964.051.15
456A	Article 60	New investment in infrastructure and goods for general use.
Concept 609	Expropriations, modified, additional, and other incidents of previous exercise investments.	787.384.34

Naming of Programs.

Program 452A: "Water management and infrastructure".

Program 456A: "Water Quality".

Program 000X: "Internal Transfers".

ANNEX IV

Modification of the Hydrographic Confederations ' Budgets

Body 102: Hydrographic Confederation of Cantabrian.

REVENUE

		Denomination	Amount (Euros)
	Item 40	From State Administration.
	Concept 400	From the department to which you are attached.
		01 For the payment of IBI of state ownership assets.	61,487.23
	Item 87	Remainder of treasury.
	Concept 870	Remainer treasury.	-61.487.23

Body 103: Hydrographic Confederation of the Duero.

REVENUE

		Denomination	Amount (Euros)
	Item 40	From State Administration.
	Concept 400	From the department to which you are attached.
		01 For the payment of IBI of state ownership assets.	2.870.271.46
	Item 87	Remainder of treasury.
	Concept 870	Remainer treasury.	-2.749.098.96

EXPENSES

Credit Supplement:

		Denomination	Amount (Euros)
452A	Article 22	Material, supplies, and others.
	Concept 225	Tributes.
		05 Local Taxes on State-owned Goods, including obligations for previous exercises.	121.172.50

Body 104: Ebro Hydrographic Confederation.

REVENUE

		Denomination	Amount (Euros)
	Item 40	From State Administration.
	Concept 400	From the department to which you are attached.
		01 For the payment of IBI of state ownership assets.	4.175.606.74
	Item 87	Remainder of treasury.
	Concept 870	Remainer treasury.	-4.175.606.74

Body 105: Hydrographic Confederation of the Guadalquivir.

REVENUE

		Denomination	Amount (Euros)
	Item 40	From State Administration.
	Concept 400	From the department to which you are attached.
		01 For the payment of IBI of state ownership assets.	16.290.208.63
	Item 87	Remainer treasury.
	Concept 870	Cash Remover.	-16.290.208.63

Body 106: Hydrographic Confederation of Guadiana.

REVENUE

		Denomination	Amount (Euros)
	Item 40	From State Administration.
	Concept 400	From the department to which you are attached.
		01 For the payment of IBI of state ownership assets.	10.672.707.48

EXPENSES

Credit Supplement:

		Denomination	Amount (Euros)
452A	Article 22	Material, supplies, and others.
	Concept 225	Tributes.
		05 Local Taxes on State-owned Goods, including prior exercise obligations.	10.672.707.48

Body 107: Hydrographic Confederation of Júcar.

REVENUE

		Denomination	Amount (Euros)
	Item 40	From State Administration.
	Concept 400	From the department to which you are attached.
		01 For the payment of IBI of state ownership assets.	1.985.195.65

EXPENSES

Credit Supplement:

		Denomination	Amount (Euros)
452A	Article 22	Material, supplies, and others.
	Concept 225	Tributes.
		05 Local Taxes on State-owned Goods, including obligations for previous exercises.	1.985.195.65

Body 108: Mino-Sil Hydrographic Confederation.

REVENUE

		Denomination	Amount (Euros)
	Item 40	From State Administration.
	Concept 400	From the department to which you are attached.
		01 For the payment of IBI of state ownership assets.	118,860.67
	Item 87	Remainder of treasury.
	Concept 870	Remainer treasury.	-118.860.67

Body 109: Segura Hydrographic Confederation.

REVENUE

		Denomination	Amount (Euros)
	Item 40	From State Administration.
	Concept 400	From the department to which you are attached.
		01 For the payment of IBI of state ownership assets.	671.375.91

EXPENSES

Credit Supplement:

		Denomination	Amount (Euros)
452A	Article 22	Material, supplies, and others.
	Concept 225	Tributes.
		05 Local Taxes on State-owned Goods, including prior exercise obligations.	671.375.91

Body 110: Hydrographic Confederation of Tagus.

REVENUE

		Denomination	Amount (Euros)
	Item 40	From State Administration.
	Concept 400	From the department to which you are attached.
		01 For the payment of IBI of state ownership assets.	3.473.840.38
	Item 87	Remainder of treasury.
	Concept 870	Remainer treasury.	-3.473.840.38