FELIPE VI

KING OF SPAIN

To all who present it and understand it.

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

PREAMBLE

The effort to meet fiscal consolidation objectives and the implementation of structural reforms has allowed us to return to the path of economic growth and build confidence in the Spanish economy. translating into lower financing costs in the markets. This positive result must be shared by the public authorities as a whole and these financial savings must be moved to continue contributing to fiscal consolidation.

With that goal, new mechanisms have been put in place that not only allow the sharing of financial savings among all administrations, but also prioritize the attention of social spending. In order to comply adequately with the new requirements of these mechanisms, certain adaptations are necessary both in the rules of budgetary stability and in the financing of the Autonomous Communities.

To do this, this Law is structured in two articles. The first of these, which consists of six sections, amends the Organic Law 8/1980 of 22 September, of Financing of the Autonomous Communities (hereinafter the LOFCA), in order to guarantee the adequate financing of social services.

Social spending is one of the basic pillars of the welfare state, so measures are needed to facilitate its financing, in order to ensure the continuity of fundamental public services such as the of education, health and social services provided by local authorities under the agreement with the Autonomous Communities or through other transfers. This Organic Law, in addition to other measures previously adopted for this purpose, adds in the eighth additional provision of the LOFCA an assumption of retention in the resources satisfied by the financing schemes of the Autonomous Communities to pay the outstanding amounts resulting from such agreements and transfers that are due, liquid and enforceable at 31 December 2014, in order to cancel the accumulated debt in such concepts in social expenditure matters. The LOFCA is amended to define the principle of financial prudence as the guiding principle for the financial operations of the Autonomous Communities. This principle aims to ensure that the financial operations of the Autonomous Communities are formalised in accordance with reasonable cost and risk conditions. The principle of prudence is also subject to the granting of public guarantees, contingent liabilities and other measures of non-budgetary support for credit operations granted by the Autonomous Communities, as soon as they can compromise the financial sustainability by introducing uncertainty about the future financing needs of these and producing serious unforeseen fiscal imbalances.

Also, financial prudence is incorporated as part of the financial sustainability principle, so that financial operations will be subject to conditions that will reduce financial costs and mitigate risks, thus contributing to the improvement of the ability to finance present and future financial expenses.

The second article, which consists of four paragraphs, is a modification of the Organic Law 2/2012 of 27 April, to adapt the additional first provision, to the new configuration of the additional financing mechanisms the Autonomous Communities, which is broader and more ambitious, as well as among the automatic prevention and correction measures, the reduction of the risk and cost assumed in the granting of guarantees, guarantees and any other guarantees for entrench credit operations of natural and legal persons, public or private.

Article first. Amendment of Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities.

Organic Law 8/1980, of 22 September, of Financing of the Autonomous Communities, is amended as follows:

One. A new wording is given to point (b) of Article 2 (1), which is worded as follows:

(b) The guarantee of economic equilibrium, through general economic policy, in accordance with Articles 40.1, 131 and 138 of the Constitution, corresponds to the State, which is responsible for adopting the appropriate measures to achieve internal and external economic stability, budgetary stability and financial sustainability, as well as harmonious development between the various parts of the Spanish territory. For these purposes, the principles of budgetary stability and financial sustainability as defined in the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability shall apply. '

Two. A new Article 13a is inserted with the following wording:

" Article 13a. Principle of financial prudence.

1. All the financial operations that the Autonomous Communities subscribe to, as provided for in Article 2.1 of the Organic Law 2/2012 of 27 April, are subject to the principle of financial prudence.

Financial prudence means the set of conditions that financial operations must meet to minimize their risk and cost.

2. All transactions which are intended to be used are considered as financial:

a) Financial assets. This concept includes the capital instruments or equity instruments of other entities, the rights to receive cash or other financial assets of a third party or to exchange with an active third party or financial liabilities under conditions potentially favourable.

b) Financial liabilities. Included in this concept are debts represented in securities, credit operations, derivative transactions and any other enforceable and unconditional obligation to deliver cash or other financial assets to a third party or to exchange with a third-party assets or financial liabilities under unfavourable conditions.

(c) The granting of guarantees, guarantees or other public guarantees or extra-budgetary support measures.

3. The conditions to be met by the financial operations referred to in point (b) of the preceding paragraph shall be laid down by Resolution of the General Secretariat of the Treasury and Financial Policy and those of points (a) and (c) above. the General Secretariat for Autonomous and Local Coordination.

The application of these conditions will be regularly reported to the Fiscal and Financial Policy Council.

4. The Autonomous Communities shall ensure the application of the principle of financial prudence in the public sector as a whole.

5. State authorization shall specify the formalisation of the operations referred to in point (c) of paragraph 2 of this Article, where they do not comply with the conditions of the principle of financial prudence. "

Three. Article 14 is worded as follows:

" Article 14. Indebtedness of the Autonomous Communities.

1. The Autonomous Communities, in accordance with the provisions of Article 2.1 Organic Law 2/2012 of 27 April 2012, without prejudice to the provisions of paragraph 4 of this Article, may carry out credit operations for a period of less than one year, in order to cover their transitional cash needs.

2. In addition, the Autonomous Communities may conclude credit operations for longer than one year, whichever form is documented, provided that they meet the following requirements:

(a) That the total amount of the credit is intended solely for the realization of investment expenses.

(b) The total amount of the amortisation annuities, by capital and interest, does not exceed 25% of the current income of the Autonomous Community in the budget of the financial year.

3. In order to arrange credit operations abroad and for the issuance of debt or any other public credit appeal, the Autonomous Communities will require authorization from the State. For the granting of such authorisation, the State shall take into account compliance with the principles of budgetary stability and financial sustainability as defined in Article 2 (b) of this Law.

In relation to what is provided for in the preceding paragraph, external financing, for the purposes of its mandatory authorisation, shall not be considered as external financing, the concertation or issuance operations denominated in euro within the territorial space of the countries belonging to the European Union.

In any event, the credit operations referred to in paragraphs 1 and 2 above shall require State authorization when, for information provided by the Autonomous Communities, the non-compliance of the objective of budgetary stability, of public debt and of the expenditure rule.

4. The credit operations of the Autonomous Communities shall be coordinated with each other and with the policy of indebtedness of the State within the Fiscal and Financial Policy Council.

5. The Public Debt of the Autonomous Communities and the securities of an equivalent character issued by the Autonomous Communities shall be subject to the same rules and shall enjoy the same benefits and conditions as the Debt. State public.

6. The Autonomous Communities shall reduce the risk and cost incurred by the granting of guarantees, guarantees and any other kind of guarantees to strengthen the credit operations of natural and legal persons, public or private. "

Four. A new wording is given to Article 21 (1) in the following terms

" 1. The budgets of the Autonomous Communities shall have an annual and equal period of character as those of the State, shall comply with the principle of budgetary stability and financial sustainability and shall include all expenditure and revenue. of the bodies and entities belonging to it, and the amount of tax benefits affecting taxes attributed to the Communities shall be entered in them. "

Five. The numbering of paragraph 3 sic referred to in paragraph 4 is amended and a new paragraph 5 is added to the eighth additional provision with the following wording:

" 5. The State may deduct or withhold from the amounts satisfied by all the resources of the financing schemes of the Autonomous Communities not attached to the compartment Social Fund of the Fund for the Autonomous Communities, the amounts necessary for the payment of the obligation is pending payment by the Autonomous Communities with the Local Entities derived from transfers and agreements signed in matters of social expenditure that are due, liquid and payable to December 31, 2014. "

Six. New wording is given to the second additional provision, which is worded as follows:

" Under the provisions of the first provision of the Constitution, the financial and tax activity of Navarre, under its foral regime, shall be governed by the traditional system of the Economic Convention, and, In accordance with the provisions of the Organic Law 13/1982 of 10 August, of the reintegration and improvement of the foral regime of Navarre.

It will determine the contributions of Navarre to the general charges of the State, as well as the criteria for the harmonization of its tax regime with the general regime of the State. "

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

Organic Law 2/2012, of 27 April, of Budget Stability and Financial Sustainability, is amended as follows:

One. A new paragraph 3 is inserted in Article 4 with the following wording:

" 3. In order to comply with the principle of financial sustainability, financial operations shall be subject to the principle of financial prudence. "

Two. Article 18 (1) and (4) shall be worded as

:

" 1. Public administrations shall monitor the budgetary implementation data and adjust public expenditure to ensure that the objective of budgetary stability is not breached at the end of the financial year.

Also, they will follow the risk and cost assumed in the granting of guarantees, guarantees and any other kind of guarantees that they grant to strengthen the credit operations of natural and legal persons, public or private. "

" 4. The Ministry of Finance and Public Administrations will monitor the performance of the average periods of payment to providers of the Autonomous Communities.

When the average payment period for the Autonomous Community's suppliers exceeds the maximum period of late payment regulations for two consecutive months after the update of its cash-flow plan, it will exceed a maximum of 30 days. the Ministry of Finance and Public Administrations shall make an alert communication indicating the amount to be devoted monthly to the payment to suppliers and the quantified reduction measures. expenditure, increase of revenue or other measures for the management of charges and payments, to be adopted in such a way as to enable it to generate the cash needed for the reduction of its average payment period to suppliers. The Autonomous Community shall include all of this in its treasury plan immediately following such alert communication.

Once the Ministry of Finance and Public Administration carries out the alert communication referred to in the preceding paragraph, its effects shall be maintained until the Autonomous Community meets the maximum payment deadline. provided for in the late payment rules. "

Three. Article 20 (1) is worded as follows:

" 1. In the case where the Government, in accordance with the reports referred to in Article 17 of this Law, finds that there is a breach of the objective of budgetary stability, of public debt or of the rule of expenditure, all operations of The debt of the Autonomous Community of the non-member State shall require the State to be authorised as long as the non-compliance is concerned. This authorisation may be carried out in a gradual manner in tranches and shall be required until the Ministry of Finance and Public Administration finds that it has complied with the objectives of budgetary stability, public debt and the rule of law. expense.

Once the economic and financial plan presented by the Autonomous Community for non-compliance with the objective of budgetary stability, the objective of public debt or the spending rule would have been considered appropriate by the Fiscal and Financial Policy Board, short-term credit operations that are not considered foreign financing will not require State authorization.

Also, the granting of guarantees, guarantees or other guarantees to the credit operations of natural or legal persons, public or private, including entities of the Autonomous Community not included in the field of application of Article 2.1.b) of this Law, state authorization of the State. This authorisation may be carried out gradually by instalments of amounts to be guaranteed and guaranteed, and shall be required until the Ministry of Finance and Public Administration finds that the objective of budgetary stability has been met. public debt or the spending rule. "

Four. The additional first provision is worded as follows:

" Additional disposition first. Additional funding mechanisms for the Autonomous Communities and Local Corporations.

1. The Autonomous Communities and Local Corporations that ask the State for access to extraordinary measures or additional mechanisms to support liquidity, will be obliged to agree with the Ministry of Finance and Public Administrations. the adjustment, where required, that is consistent with the fulfilment of the objectives of budgetary stability and public debt.

2. Access to these mechanisms shall be preceded by the acceptance by the Autonomous Community or the Local Corporation of particular conditions for the monitoring and reporting of information and other conditions to be determined in the provisions or agreements which provide for the implementation of the mechanisms, as well as for the adoption of extraordinary adjustment measures, where appropriate, in order to meet the objectives of budgetary stability and public debt and with the legal deadlines for payment to suppliers established in this Law, the rules on late payment and European legislation.

3. The Ministry of Finance and Public Administrations shall publish information concerning the adjustment plan. Compliance with the measures included in the adjustment plan shall determine the disbursement by instalments of the financial support established.

4. For the duration of the adjustment plan, the Responsible Administration shall report to the Ministry of Finance and Public Administrations on a quarterly basis, on the following:

a) Public funds granted, total live risk accumulated by the same and contracted operations or lines of credit identifying the entity, total available credit and the willing credit.

b) Commercial debt contracted by its seniority and maturity. Information on contracts entered into with credit institutions to facilitate payment to suppliers shall also be included.

c) Derivative operations.

d) Any other contingent liabilities.

5. Failure to refer, unfavourable assessment or failure to comply with the adjustment plan by an Autonomous Community or Local Corporation, where this is required, shall give rise to the enforcement of the coercive measures of Articles 25 and 26. intended for non-compliance with the Financial Economic Plan.

6. Local corporations with annual periodicity shall submit to the Ministry of Finance and Public Administrations a report of the financial controller on the implementation of the adjustment plans.

In the case of the Local Entities included in the subjective scope defined in Articles 111 and 135 of the recast of the Local Government Law Regulatory Law, the previous report should be presented on a regular basis. quarterly.

The Autonomous Communities shall send the information provided for in paragraph 4 on a monthly basis, through their general intervention or equivalent unit, and shall additionally submit to the Ministry of Finance and General government, the updated information on the implementation of its adjustment plan relating to at least the following elements:

a) Monthly budget execution of expenditure and revenue chapters.

b) Adequation to the reality of the plan of adjustment and assessment of the measures in progress.

(c) Assessment of short and medium-term risks in relation to the fulfilment of the objectives pursued with the implementation of the adjustment plan. In particular, the liquidity forecasts and borrowing requirements will be analysed.

d) Analysis of deviations that occurred in the execution of the adjustment plan.

(e) Recommendations, where appropriate, to amend the adjustment plan with the aim of meeting the objectives of budgetary stability and financial sustainability.

f) Updated information on your treasury plan.

The Ministry of Finance and Public Administrations will be competent to monitor the implementation of the mechanism and the adjustment plans, for which it may request all relevant information, and inform the Ministry of Economy and Competitiveness of the outcome of that assessment.

Also, depending on the risk arising from the monitoring of the adjustment plans, the degree of compliance with the conditions referred to in paragraph 2, or in the event of non-compliance with the adjustment plan, the Ministry The Ministry of Finance and Public Administrations may agree to submit them to actions of control by the General Intervention of the State Administration, with the content and scope that it determines. In order to carry out the monitoring activities, the General Intervention of the State Administration will be able to obtain the collaboration of other public bodies and, in the case of control actions in Autonomous Communities, to conclude agreements with their General Interventions.

In the case of control actions in Local Corporations, the General Intervention of the State Administration, will be able to count on the collaboration of private audit firms, which will have to conform to the norms and instructions to determine. The funding needed for these actions will be carried out from the same funds used to provide the extraordinary liquidity support measures.

7. From the implementation of the measures provided for in Article 20 (5), the Ministry of Finance and Public Administration may propose to the Autonomous Community its access to the additional financing mechanisms in force. If one month after the proposal by the Ministry of Finance and Public Administrations, the Autonomous Community does not justify its rejection, it shall be automatically understood as part of the additional mechanism of Proposed funding. The Autonomous Community may only justify its rejection if it proves that it can obtain the liquidity and at a lower price than the mechanism proposed by the State.

8. If, on the basis of the application of the provisions of Article 18 (5), the Local Corporations included in the subjective field defined in Articles 111 and 135 of the Recast Text of the Local Government Law Regulatory Law, they persist in the Failure to comply with the maximum payment deadline provided for in the late payment rules, the Ministry of Finance and Public Administrations may determine the Local Corporation's mandatory access to the additional funding mechanisms in force.

9. The credit operations which the Autonomous Communities are responsible for carrying out the additional financing arrangements, the financial conditions of which have been previously approved by the Government's Delegation for Economic Affairs be exempt from the compulsory authorization of the State, and the restrictions provided for in Article 14 (2) of the Organic Law 8/1980 of 22 September 2000 on the financing of the Autonomous Communities and in the third transitional provision of this Law. "

Additional disposition first. Financing of the execution of firm sentences by local entities.

1. In the case of enforcement of final judgments of the Courts of Justice, local authorities may include the financial needs which are necessary to comply with the obligations arising therefrom, in the case of The Fund for the Management Fund or the Fund for Economic Impuling, the Financing Fund to Local Entities, if they are in the situations described in Articles 39 or 50 of Royal Decree-Law 17/2014 of 26 December 2014, of measures of financial sustainability of the Autonomous Communities and local and other economic entities, always the existence of serious cash gaps as a result of that implementation is justified. For these purposes, the General Administration of the same, and the other entities, bodies and entities that are dependent on it, including in the sector General Administrations, sub-sector Local Corporations, will be understood by local entity, according to the definition and delimitation of the European System of National and Regional Accounts of the European Union.

2. The financial needs referred to in the previous paragraph shall be included in the compartments of the Financing Fund to Local Entities in the terms agreed by the Government's Delegated Committee for Economic Affairs, and, where appropriate, be included in the adjustment plans accompanying the applications for accession.

3. Local entities which are covered by the measure provided for in this provision are obliged to provide in the draft general budget for the financial year 2016 the contingency fund for budgetary implementation with an amount equivalent to 1%. of their non-financial expenses in order to meet any payment obligations arising from future firm judgments that dictate the Courts of Justice or unforeseen and undeferred needs. Compliance with this requirement is a necessary condition for adherence to the Local Entities Financing Fund compartments.

Additional provision second. Compensation to local entities.

By credit entered in Section 32, Service 02, General Secretariat for Autonomous and Local Coordination. Local Entities, Programme 942N, concept 461.01, in which the compensation of the Mechanical Traction Vehicle Tax dues for the year 2015 is made effective as a result of the application of the benefits In the case of the United States of America, the United States, the United States, the United States, the United States, the United States, the United States, the United States, the United States, the United States, the United States, the United States, the United States, the United States and the United States of America, 50 000 inhabitants, whether that measure is applicable, an additional compensation equivalent to the difference existing between the participation which corresponds to them in State taxes in accordance with the provisions of Article 79,3 (b) (1) of Law 36/2014 of 26 December, and which would correspond to the sum of their population of law and of the number of members of the civil and military personnel of the Spanish Armed Forces, applying to this result the multiplying factor immediately above the scale provided for in Article 124.1.a) of the recast of the Law Local Government regulations, approved by Royal Legislative Decree 27/2004 of 5 March.

For the purposes of the previous additional compensation, the population of the Municipal Register in force and officially approved by the Government will be used at 1 January 2015, and the number of members of the civilian staff and military of the Spanish Armed Forces must be certified by the Ministry of Defense, and shall not include those who, if any, are included in the Register of inhabitants of the municipalities referred to in the previous paragraph, in force and approved by the Government at the time of issue.

Additional compensation shall be recognised by resolution of the General Secretariat for Autonomous and Local Coordination, once the certification referred to in the previous paragraph has been received and shall be transferred in a single payment, without is subject to final settlement.

Final disposition first. Amendment of Law 14/1986 of 25 April, General of Health.

Law 14/1986 of 25 April, General of Health, is amended as follows:

One. Title VII is worded as follows:

" TITLE VII

Transparency and sustainability of healthcare spending

Article 106. Monitoring of the sustainability of the pharmaceutical and health expenditure of the Autonomous Communities.

The Autonomous Communities will periodically send to the Ministry of Finance and Public Administrations, for their follow-up and publication through the Central Information and Economic Information Center of the Public Administrations, in accordance with what is foreseen in Order HAP/2105/2012 of 1 October 2012, for the development of the obligations for the provision of information provided for in the Organic Law 2/2012 of 27 April 2012, with the principle of transparency provided for in the Article 6 of the Organic Law 2/2012, of 27 April:

(a) Data relating to your hospital pharmaceutical expenditure, your expenditure on pharmaceutical and health products by medical prescriptions or dispensing order and your expenditure on medical devices without a medical prescription or dispensing order, in accordance with the provisions of this Law.

(b) Data relating to expenditure on real investments in the health field, in particular in relation to high-tech hospital-use equipment, as well as other significant data relating to healthcare expenditure.

c) The measures taken, as well as their degree of advancement, to improve the efficiency and sustainability of the healthcare system.

Article 107. Delimitation of pharmaceutical expenditure.

For the purposes of this Title, the sum of the expenditure on pharmaceutical and sanitary products, derived from the issue of the official prescription or order of dispensation of the National Health System, is understood by pharmaceutical expenditure. in pharmacy offices, and hospital pharmaceutical spending for the supply of medicines to hospitals in the National Health System.

Article 108. Delimitation of hospital pharmaceutical expenditure.

Hospital pharmaceutical expenditure is understood to be the expense incurred by units classified as Public Administration in terms of national accounting derived from drugs financed with public funds in the hospitals and health care and social health care facilities in the National Health System.

Article 109. Delimitation of expenditure on pharmaceutical and healthcare products by medical prescriptions or dispensing order.

It is understood by expenditure on pharmaceutical and sanitary products by medical prescriptions or dispensing order the expense accrued by the units classified as Public Administration in terms of national accounting derived from medicines and/or medical devices which, financed by public funds, are dispensed in pharmacy offices by means of an official prescription or order to dispense with the National Health System on national territory.

Article 110. Delimitation of expenditure on medical devices without medical prescription or dispensing order.

It is understood by expenditure on medical devices without medical prescription or dispensing order the expense accrued by the units classified as Public Administration in terms of national accounting derived from the acquisition of the products referred to in Article 2 (1) (a) to (e) of Royal Decree 1591/2009 of 16 October 2009 governing medical devices, provided that they do not have the status of capital goods or of an inventorable nature, be the same as those recorded in the capital expenditure or budgets of the relevant entities, nor have they been dispensed in pharmacy offices through official prescription or dispensing order from the National Health System.

Article 111. Measures to improve the efficiency and sustainability of the healthcare system.

By Agreement of the Government Delegation for Economic Affairs, which will be published in the "Official State Gazette", a set of measures will be approved that will contribute to improving the sustainability and efficiency of the pharmaceutical and health care so that they can be adopted by those Autonomous Communities that consider it.

Article 112. Failure to comply with the reporting obligation.

Without prejudice to the possible personal liability, the failure to comply with the reporting obligations referred to in this Title, as referred to in the deadlines set, to the correct content and the suitability of the required data or the mode of delivery, shall result in a compliance requirement.

The compliance requirement shall indicate the time limit, not exceeding 15 calendar days, in order to meet the obligation that has been breached with a warning that the aforementioned deadline will be given to the non-compliance. and to the adoption of the automatic correction measures provided for in Article 20 of the Organic Law 2/2012 of 27 April 2012, in accordance with the provisions of Article 27.7 of that Law.

Article 113. Creation of the instrument to support the sustainability of pharmaceutical and healthcare expenditure.

1. An instrument of support for the sustainability of the pharmaceutical and sanitary expenditure of the Autonomous Communities is created, with effect during 2015, except that by Agreement of the Government Delegation for Economic Affairs it is decided to extend this period.

2. In order to accede to this instrument, the Autonomous Community shall adopt a Governing Council Agreement stating its willingness to accede to this instrument and its commitment to comply with the provisions of this Title.

Article 114. Health expense limits.

1. When an Autonomous Community has adhered to this instrument, the year-on-year, closed-year variation of pharmaceutical expenditure, both in hospital and in pharmaceutical and medical products, by medical prescriptions or dispensing order, and expenditure on medical devices without a medical prescription or dispensing order may not exceed the reference rate for the growth of the medium-term gross domestic product of the Spanish economy provided for in Article 12.3 of the Organic Law 2/2012, April 27, in accordance with the latest report prepared by the Ministry of Economy and Competitiveness and published in the Central of Economic and Financial Information of Public Administrations.

2. Published, at the end of the financial year, information relating to hospital pharmaceutical expenditure, expenditure on pharmaceutical and sanitary products by medical prescriptions or dispensing order, and expenditure on medical devices without a medical prescription or order of (a) the exemption referred to in Articles 107 to 110, the Government Delegated Committee for Economic Affairs shall assess the degree of compliance with paragraph 1.

Annually in the interterritorial council of the National Health System, the degree of compliance provided in the previous paragraph will be reported.

Article 115. Consequences of exceeding the limit of pharmaceutical expenditure or expenditure on medical devices.

When pharmaceutical expenditure or expenditure on medical devices without a medical prescription or order of supply from an Autonomous Community adhered to this instrument exceeds the limit provided for in Article 114:

(a) The Autonomous Community will not be able to approve the portfolio of complementary services in accordance with the provisions of Article 8 quinquies.3 of Law 16/2003 of 28 May, of cohesion and quality of the National Health System and not may provide services other than the common portfolio of services of the national health system.

(b) The Autonomous Community's access to the distribution of economic resources made by the General Administration of the State shall be subject to the report provided for in Article 20.3 of the Organic Law. 2/2012, of 27 April.

(c) The Autonomous Community shall implement the measures to improve the efficiency and sustainability of the health system as agreed by the Government Delegated Committee for Economic Affairs.

Article 116. Transparency and sustainability of state health expenditure.

1. The National Institute of Health Management, the General Mutuality of Civil Servants of the State, the penal institutions and the General Judicial Mutuality shall calculate and make public through the Central of Information Economic-Financial of the Public Administrations, dependent on the Ministry of Finance and Public Administrations, its hospital pharmaceutical expenditure, its expenditure on pharmaceutical and sanitary products by medical prescriptions or order of supply and expenditure on medical devices without a medical prescription or dispensing order, according to the delimitation as defined in Articles 108 to 110 of this Law.

2. The year-on-year change in pharmaceutical expenditure, both in hospital and in pharmaceutical and medical products, by medical prescriptions or by order of medical treatment, and in expenditure on medical devices without a prescription or dispensing order Non-pharmacists of the National Institute of Health Management, the General Mutuality of Civil Servants of the State and the General Judicial Mutuality, may not be superior to the rate of reference of growth of the Gross Domestic Product period of the Spanish economy provided for in Article 12 (3) of the Organic Law 2/2012, of 27 April.

3. Where one of the subjects referred to in paragraph 2 exceeds the limit on pharmaceutical expenditure or expenditure on medical devices without a prescription or order of supply referred to in paragraph 2, it shall apply the measures to improve efficiency and sustainability of the health system to be agreed by the Government's Delegated Committee for Economic Affairs. "

Two. A new transitional provision is added with the following wording:

" Transitional provision sixth. Reference for information and publication of pharmaceutical expenditure and expenditure on non-pharmaceutical health products of the Autonomous Communities.

1. As long as the amendment of Order HAP/2105/2012 of 1 October 2012 does not take place, the Autonomous Communities shall send to the Ministry of Finance and Public Administrations, for publication and monitoring, before the 15th of each month, the information referred to the previous month of its hospital pharmaceutical expenditure, its expenditure on pharmaceutical and sanitary products by medical prescriptions or dispensing order and its expenditure on medical devices without a medical prescription or dispensing order to which it is refers to Articles 107 to 110, together with information relating to the same month in the previous financial year.

The information relating to the month of December for each financial year shall be transmitted until 31 January thereafter, the information being the basis for the calculation of compliance with the limit laid down in Article 114.

2. The first remission of monthly information for the financial year 2015 will be produced on 30 June 2015, comprehensive of the first five months of the financial year 2015, together with the same months of 2014. The publication in the Central Economic and Financial Information Administration of Public Administrations shall take place in the month following the end of the period for the remission of the monthly data, except for data relating to the closing of the financial year. shall be published before 1 April.

3. This information shall be transmitted by the general intervention or equivalent unit which has competence in the field of accounting by electronic means through the standard models and system which the Ministry of Finance and Administrations Public service enables the effect, and by means of advanced electronic signature based on a recognized certificate, in accordance with Law 59/2003, of December 19, of electronic signature, except in those cases in which the Ministry of Finance and Public administrations consider that their use is not necessary. "

Three. A new final provision is added sixteenth with the following wording:

" Final Disposition sixteenth. Regulatory enablement.

By Joint Order of the Minister of Finance and Public Administrations and the Minister of Health, Social Services and Equality, by agreement of the Government Delegation for Economic Affairs, after consulting the Autonomous Communities, the provisions of Articles 107 to 110 on the delimitation of hospital pharmaceutical expenditure may be amended, expenditure on pharmaceutical and medical products by medical prescriptions or order of supply and expenditure on products health without prescription or dispensing order. "

Final disposition second. Amendment of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

The fifth paragraph of the additional 20th of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, which is drawn up in the following terms:

" 5. The staff at the service of the consortia may be official or working and shall be exclusively from the participating administrations. Its legal status shall be that of the public administration of the post and its remuneration shall in no case exceed those laid down for equivalent employment in that State.

Exceptionally, when it is not possible to count on staff from the administrations participating in the consortium to pay attention to the uniqueness of the functions to be performed, the Ministry of Finance and Administrations Public or competent authority of the Administration to which the consortium is attached may authorise the direct recruitment of staff by the consortium for the exercise of those tasks. "

Final disposition third. Amendment of Article 49 of Law 14/2000 of 29 December of Fiscal, Administrative and Social Order Measures.

Article 49 of Law 14/2000, of 29 December, of Fiscal, Administrative and Social Order Measures, is worded as follows:

" 1. The documentary conservation obligations established in the regulations will apply to the State Lotteries and Betting Society of the State, S.A., with the following specialties:

(a) For the supporting documents for participation in all kinds of games which have been cancelled, cancelled or unsold, the retention period shall be one month.

(b) For the supporting documents for participation in all kinds of games that have been awarded less than or equal to 2,500 euros, the retention period shall be four months.

(c) For the supporting documents for participation in all kinds of games which have been awarded for prizes exceeding EUR 2,500, the retention period shall be 10 years.

(d) Without prejudice to the time limits laid down in the preceding paragraphs, the supporting documents relating to any kind of games which are the subject of any type of complaint before the deadline for the application of the expiration, must be kept until firm resolution is relapsed.

e) In any case, for the purpose of documenting the performance of the Society and taking into account the possible artistic value of some supporting documents, a sample of the supporting characteristics will be retained. regulatory.

2. The time limits shall be computed from the day following the event of the appropriate draw or event.

3. The preservation of such documents may be carried out by any means or support supported by the regulations establishing the conservation obligation.

4. For the execution and fulfillment of the provisions of the above headings, the State Lotteries and Betting Society of the State, S.A., in accordance with the principles of efficiency and cost savings, shall take appropriate measures. "

Final disposition fourth. Amendment of Law 16/2003, of 28 May, of cohesion and quality of the National Health System.

The third paragraph of Article 8d of Law 16/2003, of 28 May, of cohesion and quality of the National Health System, is amended, which is worded as follows:

" 3. The Autonomous Communities shall allocate the necessary economic resources to ensure the financing of the common portfolio of services, being required, for the approval of the portfolio of complementary services of an Autonomous Community, the prior assurance of financial sufficiency of the same, in the context of the fulfilment of the budgetary stability criteria.

The Autonomous Communities that have acceded to the instrument of support for the sustainability of pharmaceutical and sanitary expenditure must allocate the necessary economic resources to ensure the financing of the common portfolio of services, being mandatory, for the approval of the portfolio of complementary services of an Autonomous Community, which consigns the fact that the year-on-year variation to the closure of the exercise of the indicators of pharmaceutical and medical devices without a prescription or dispensing order do not exceed the reference rate of growth of the medium-term Gross Domestic Product of the Spanish economy provided for in Article 12.3 of the said Organic Law 2/2012 of 27 April. "

Final disposition fifth. Amendment of Law 47/2003 of 26 November, General Budget.

The additional provision, ninth of Law 47/2003, of 26 November, General Budget, is amended, which is worded as follows:

" Additional provision ninth. Commercial companies and other entities controlled by the public sector.

The State shall promote the conclusion of agreements with the Autonomous Communities or the Local Entities in order to coordinate the budgetary, financial, accounting and control arrangements of commercial companies in which participate, in a minority form, entities that comprise the State public sector, the Administration of the Autonomous Communities or the Local Entities, or entities to which they are linked or dependent, when the participation in the same Together, it will be either majority or political control.

These commercial companies will be required to pay their annual accounts to the Court of Auditors, through the General Intervention of the State Administration, when the participation of the State public sector is equal. or higher than that of each of the other public administrations, without prejudice to the provisions of the rules of each autonomous community. The surrender procedure provided for in this Law shall apply.

The provisions of the preceding paragraphs shall also apply to public foundations and other legal forms in which the participation of the State public sector is equal to or greater than that of each other public administrations, without prejudice to the provisions of the rules of each autonomous community.

The consortiums attached to the General Administration of the State as provided for in the additional twentieth of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Procedure Common Administrative Board shall be subject to the budgetary, financial, accounting and control arrangements governed by this Law and its implementing rules.

The budgets of the consortia attached to the State Government are not subject to their decision-making power in the absence of any of the circumstances set out in point 2 (a) to (e) of that provision. Additional 20th of Law 30/1992, of November 26, will be part of the General Budget of the State in terms to be determined by the Ministry of Finance and Public Administrations. "

Final disposition sixth. Amendment of Law 25/2013 of 27 December, of impulse of the electronic invoice and creation of the accounting record of invoices in the Public Sector.

Law 25/2013 of 27 December, of impulse of the electronic invoice and creation of the accounting record of invoices in the Public Sector is amended as follows:

One. Article 4 is amended as follows:

" Article 4. Use of electronic invoice in the public sector.

1. All suppliers who have delivered goods or services to the Public Administration may issue and submit an electronic invoice. In any event, the following entities shall be obliged to use the electronic invoice and their presentation through the appropriate general point of entry:

a) Anonymous corporations;

b) Limited liability companies;

(c) Legal persons and entities without legal personality who do not have Spanish nationality;

(d) Permanent institutions and branches of non-resident entities on Spanish territory in the terms laid down in the tax rules;

e) Temporary Unions of Companies;

f) Grouping of economic interest, European Economic Interest Grouping, Pension Fund, Venture Capital Fund, Investment Fund, Fund for the use of assets, Fund for the regularisation of the mortgage market, Fund for Mortgage securitisation or Investment Guarantee Fund.

However, the Public Administrations will be able to exclude from this obligation of electronic invoicing to invoices the amount of up to 5,000 euros and those issued by the suppliers to the services in the external authorities until such invoices can satisfy the requirements for their presentation through the General Point of Entry of electronic invoices, according to the valuation of the Ministry of Finance and Public administrations, and the services abroad have the means and systems appropriate for receipt of such services.

2. All suppliers have the right to be informed about the use of the electronic invoice through the body, public body or entity determined by each Public Administration. "

Two. Article 6 is worded as follows:

" Article 6. Electronic invoice entry point of entry.

1. The State, the Autonomous Communities and the local authorities shall have an electronic invoice entry point, through which all electronic invoices corresponding to entities, entities and related bodies shall be received. dependents.

However, the Local Entities may adhere to the use of the electronic invoice entry point provided by their Diputación, Comunidad Autónoma or the State.

Likewise, the Autonomous Communities may adhere to the use of the Electronic Invoice Entry Point provided by the State.

2. An Administration's electronic invoice entry point will provide an intermediary solution between the invoice and the accounting office competent for its registration.

3. The Electronic Invoice Entry Point will allow electronic invoices to be sent in the format determined in this Law. The supplier or who has submitted the invoice may consult the status of the invoice processing.

4. All electronic invoices that meet the requirements of this Law and its basic development regulations, without prejudice to further requirements that must be met in the compliance phase, will be presented through the General Point of electronic invoice entry, where they will be admitted, and will produce an automatic entry in an electronic register of the Public Administration of that General Point of Entry of electronic invoices, providing an acknowledgement of receipt electronic with accreditation of the date and time of presentation.

5. The General Point of Entry of Electronic Bills shall provide an automatic service for making available or for electronic referral to the accounting offices competent for their registration.

6. The Secretariat of State of Public Administrations and the Secretariat of State for Budgets and Expenditure shall jointly determine the standard technical conditions of the electronic invoice entry point as well as the services of interoperability between the rest of the Points with the General Point of Entry of Electronic Bills of the General Administration of the State.

7. Where a Public Administration does not have an electronic invoice entry point or has acceded to another Administration, the supplier shall be entitled to present its invoice in the General Point of Entry of Electronic invoices of the General Administration of the State, who shall automatically deposit the invoice in a repository where the competent authority shall be responsible for its access, and for the management and processing of the invoice.

8. The provincial councils, councils and island councils will offer to the municipalities with a population of less than 20,000 inhabitants the collaboration and technical means necessary to enable the application of the provisions of this article, Article 36.1 of Law 7/1985 of 2 April, Regulatory of the Bases of the Local Regime. "

Three. Article 9 is amended as follows:

" Article 9. Procedure for invoice processing.

1. The administrative register in which the invoice is received shall immediately forward it to the accounting office competent for the entry in the accounting record of the invoice.

The electronic invoices presented in the corresponding General Point of Entry of electronic invoices, will be made available or transmitted electronically, by an automatic service provided by that Point, to the the accounting records of invoices corresponding to the accounting office listed on the invoice. The invoice must identify the administrative bodies to which it is directed in accordance with the additional 30th of the recast text of the Law on Public Sector Contracts, approved by the Royal Legislative Decree 3/2011 of 14 November. However, the State, the Autonomous Communities and the municipalities of Madrid and Barcelona may exclude from this obligation of entry in the accounting register the amount of up to EUR 5 000, as well as invoices issued by suppliers to the services on the outside of any Public Administration until such invoices can satisfy the requirements for their presentation through the General Point of Entry of invoices electronic, according to the valuation of the Ministry of Finance and Public Administrations, and the services abroad have the appropriate means and systems for their reception in such services.

Invoice Accounting Records can be connected to different Electronic Invoice Entry Points and in any case will be connected to the Administration's Electronic Bill Entry Point General of the State where the corresponding Administration has adhered to the use of the same.

2. The invoice entry in the invoice accounting record shall give rise to the allocation of the corresponding identification code for that invoice in the said accounting record. In the case of electronic invoices, such code shall be automatically assigned and communicated immediately to the general points of entry of electronic invoices with which the accounting register is interconnected, the invoice being rejected. at this stage only when the requirements laid down in this Act and its basic development regulations are not met.

3. The administrative body or unit assigned to the accounting function shall transmit it or make it available to the competent body to deal, where appropriate, with the procedure in accordance with the delivery of the goods or the provision of the service. carried out by the person who issued the invoice and the other actions relating to the dossier for the recognition of the obligation, including, where appropriate, the referral to the competent control body for the purposes of the prior intervention.

4. Once the obligation has been recognised by the relevant competent body, the accounting process of the proposal or payment order shall identify the invoice or invoices which are the subject of the proposal, by means of the corresponding identification codes. allocated in the invoice accounting record. "

Four. A new paragraph 3 is included in Article 12, with the following wording:

" Article 12. Powers and obligations of the internal control bodies.

1. The General Intervention of the State Administration and equivalent control bodies in the autonomous and local fields shall have access to the supporting documentation, to the information contained in the invoice accounting record, and to the accounting at any time.

2. Each year, the internal control body shall draw up a report assessing compliance with the rules on late payment. In the case of Local Entities, this report will be raised in plenary.

3. The General Interventions or equivalent bodies of each Administration shall carry out an annual system audit to verify that the corresponding invoice accounting records comply with the operating conditions laid down in this Regulation. Law and its implementing rules and, in particular, that no invoices are withheld from the General Point of Entry of electronic invoices that are addressed to bodies or entities of the respective Administration in any of the phases of the process. This report will include an analysis of the average invoice registration times in the invoice accounting record and the number and causes of invoices rejected in the annotation phase in the accounting record. "

Five. The sixth additional provision, which is worded as follows:

" Additional disposal sixth. Advertising of the general points of entry of electronic invoices and of the accounting records.

1. The creation of the general points of entry of electronic invoices and the accounting records will be given to you.

2. The Ministry of Finance and Public Administrations shall keep up to date a Directory in which the General Administration of the State, the Autonomous Communities and the Local Entities shall record at least the electronic address of their general electronic invoice input and other complementary information that may be useful for consultation by suppliers.

3. The provincial councils, councils and island councils will offer to the municipalities with a population of less than 20,000 inhabitants the collaboration and technical means necessary to enable the implementation of the provisions of this provision, Article 36.1 of Law 7/1985 of 2 April, regulating the Bases of the Local Regime. "

Final disposition seventh. Reordering of the activity of Lotteries and State Bets.

With effect from 3 December 2010, the following is established:

One. The "State Lotteries and Betting Society of the State" is created, attached to the Ministry of Finance and Public Administrations. The Council of Ministers, before 31 March 2011, shall adopt its social statutes and appoint its administrative body.

The business public entity Lotteries and Gambling of the State, created through Royal Decree 2069/1999, of December 30, will be extinguished with the registration of the State Society Lotteries and Gambling of the State in the Registry Mercantile.

With effect from the date of the extinction of the business public entity Lotteries and Gambling of the State, the branch of activity related to the state-wide games including all assets and liabilities, assets and rights, as well as the enabling titles which up to the date of their ownership will be provided as social capital to the State Lotteries and Gambling Society of the State.

This contribution includes all rights and obligations in relation to the points of sale and commercial delegations to which, pursuant to the additional 30th provision of Law 26/2009, of December 23, For the year 2010, the administrative rules continue to apply to them, while the whole of the guarantees provided for in that provision remain in force.

The contribution contained in the preceding paragraphs will not apply to you as set out in Article 67 of the recast of the Capital Companies Act, approved by the Royal Legislative Decree 1/2010, of July 2, in relationship to the report of the independent expert, being replaced by the expert assessment provided for in Article 114 of Law 33/2003 of 3 November of the Heritage of Public Administrations.

It will be up to the State Lotteries and Gambling Society to exercise all the powers conferred on the public company Lotteries and State Gambling for the exclusive management of the games. of State ownership, thus remaining subrogated in all the rights and obligations arising from the contribution of the aforementioned assets and liabilities, assets and rights since the date of its effectiveness.

To all capital transfers, corporate transactions and acts arising directly or indirectly from the application of this additional provision that are liable to the business public entity Lotteries and Wagers of the State or the State-owned Lotteries and Gambling Society, shall apply to them the regime of tax exemptions and tariff reductions provided for in Article 168 (4) and (5) of Law 33/2003, of 3 November, Heritage of Public Administrations.

In the case of leased properties and the effects provided for in Article 32 of Law 29/1994 of 24 November, of Urban Leases, in the transfers that may be made, no transfers of contracts will be repudiated. the lease in force, and the lessor shall not be entitled to any kind of rent increase in respect of the lease.

Two. The active officials assigned to the business public entity Lotteries and Gambling of the State will be able to integrate themselves as labor personnel in the State Society of Lotteries and Betting of the State, with recognition in any case of the antiquity that corresponds to and remain in its Corps of origin in the situation of Special Services provided for in Article 87 of Law 7/2007, of April 12, of the Basic Staff Regulations. This option should be exercised within one year from the date of the extinction of the public entity Lotteries and Gambling of the State.

Until that period elapses or the right of option is exercised, the active officials assigned to the business public entity Lotteries and Gambling of the State shall be assigned in their same condition to the State Company. Lotteries and State Gambling, with the exception of those exercising the regulatory functions of the gaming market at the State level which shall be attached to the body of the Ministry of Finance and Public Administrations referred to in paragraph 4, The current employment relationship is temporarily subsisting.

The exercise of all powers in respect of officials who are temporarily assigned to the State Lotteries and Gambling Society shall be the responsibility of the Company itself, with the exception of those of which it is the business relationship which shall be the responsibility of the Minister for Finance and Public Administrations.

After the option period, those officials who have not exercised it will be integrated into the administrative body to be determined by the Secretariat of Finance and Public Administrations.

The labor force of the extinct public entity will be integrated, without a continuity solution, in the State Lotteries and Gambling Society of the State in the terms established in the current collective agreement of the public entity. Lotteries and Stays of the State with recognition of their seniority and other rights that correspond to them.

Three. The State-owned Lotteries and Gambling Society are entrusted with the exercise of the administrative powers which may correspond in relation to the points of sale of the commercial network of the defunct business public entity Lotteries and State bets that, pursuant to the additional 30th of Law 26/2009, of 23 December, of the State Budget for the year 2010, continue to be governed by the administrative rules that I will be applicable. For these purposes, the staff of the State Lotteries and Gambling Society shall, by virtue of this discharge, exercise the necessary administrative powers in respect of the said points of sale, with the exception of those of sanctioning character to be exercised by the body referred to in paragraph Four below.

Four. Once the business public entity Lotteries and State Gambling is extinguished, the powers related to the exercise of the regulatory functions of the gambling market at the State level, and in particular those referred to in Article 5, 5a and 3.1 in the end of the Statute of the business public entity Lotteries and Gambling of the State, approved by Royal Decree 2069/1999, of December 30, will be attributed to the Ministry of Finance and Public Administrations, and will be exercised by the organ director of the department designated by the Agreement of the Council of Ministers to which the Section One of this provision.

Five. On a transitional basis, from 3 December 2010 and during the year 2011, the State Lotteries and Gambling Society of the State will assume the obligations of crediting the financial allocations in favour of the National Organization of the Spanish Blind (ONCE), which may be derived from the additional tenth-eighth provision of Law 47/2003 of 26 November, General Budget and the obligations arising from Royal Decree 419/1991 of 27 March, governing the distribution of the State Sports Betting collection and prizes. From the year 2012, these obligations will be assumed by the General Administration of the State, in the terms provided for in the legislation of regulation of the state-wide game.

Final disposition octave. Application of certain benefits to mergers of municipalities.

In the case of mergers of municipalities that have been approved and entered into force in 2013, the new municipalities will be able to accommodate the measures set out in points (f) and (g) of Article 13.4 of Law 7/1985, of 2 April, regulatory of the Bases of the Local Regime, in the wording given by paragraph five of the first article of Law 27/2013, of December 27, of Rationalization and Sustainability of the Local Administration.

The municipalities that have resulted from those mergers and which are engaged in such incentives must communicate it to the Ministry of Finance and Public Administrations and will not be able to segregate until ten years after their approval.

Final disposition ninth. Exchange of information on passive class pensions.

The General Directorate of Personnel and Public Pensions Costs is enabled for the transfer of information to the State Tax Administration Agency, relating to personal data of recipients of pensions and benefits. managed by the Agency in order to ensure that the management functions entrusted to the Agency are properly complied with.

Final disposition tenth. Name of the "National Geographic Information Center".

The references in Law 36/2014, of 26 December, of the General Budget of the State for the year 2015, are made to the autonomous body 17.102 "National Center for Geographic Research", should be understood as Autonomous body 17.102 "National Geographic Information Centre".

Final disposition eleventh. Ordinary character of certain provisions.

The final provision first, amendment of Law 14/1986, of 25 April, General of Health, final provision second, amendment of Law 30/1992, of 26 November, of Legal Regime of Public Administrations and of the Common Administrative Procedure, the third final provision, amendment of Article 49 of Law 14/2000, of 29 December, of Fiscal, Administrative and Social Order Measures, the fourth final provision, amendment of Law 16/2003, of 28 May, of cohesion and quality of the National Health System, the final disposition fifth, amendment of Law 47/2003, of 26 November, General Budget, the final provision sixth, amendment of Law 25/2013 of 27 December, of impulse of the electronic invoice and creation of the accounting record of invoices in the Public Sector, the final disposition seventh, reordering of the activity of Lotteries and State Gambling, the final disposition eighth, application of certain benefits to mergers of municipalities, the final disposition ninth, exchange of information on passive class pensions, final provision tenth, denomination ' Centre National of Geographical Information ", the additional provision first, financing of the execution of firm judgments by the local Entities and the second provision second, compensations to local Entities, have character of law ordinary.

Final disposition twelfth. Entry into force.

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

Therefore,

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

Madrid, 12 June 2015.

FELIPE R.

The President of the Government,

MARIANO RAJOY BREY