Law 6/2015, 12 June, Amending The Organic Law 8/1980 Of 22 September, Financing Of The Autonomous Communities And The Organic Law 2/2012, April 27, Of Budgetary Stability And Sostenibilidad Financing...

Original Language Title: Ley Orgánica 6/2015, de 12 de junio, de modificación de la Ley Orgánica 8/1980, de 22 de septiembre, de financiación de las Comunidades Autónomas y de la Ley Orgánica 2/2012, de 27 de abril, de Estabilidad Presupuestaria y Sostenibilidad Financi...

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-6517

FELIPE VI KING OF SPAIN to all that the present join together and act.

Know: That the Cortes Generales have approved and I come in to sanction the following law.

PREAMBLE the effort to meet the objectives of fiscal consolidation and structural reforms has allowed return to the path of economic growth and generate confidence in the Spanish economy, which is leading to lower costs of funding markets. This positive result should be shared by all public administrations and should move these financial savings to continue to contribute to fiscal consolidation.

With that objective, is have since launched new mechanisms that not only allow share them savings financial between all the administrations, but also prioritize the attention of the expenditure social. To comply properly with them new requirements of them cited mechanisms, are necessary certain adaptations both in the normative of stability budgetary as in it of funding of them communities autonomous.

To this end, this law is structured in two articles. The first, consisting of six sections, modify the organic law 8/1980 of 22 September, financing of the autonomous communities (in later LOFCA), in order to ensure adequate funding of social services.

Social spending is one of the cornerstones of the welfare State, is necessary to adopt measures that facilitate their financing, in order to ensure the continuity of public essential services such as education, health and social services provided by local authorities under agreement with the autonomous communities or through other transfers. The present law, as complement to other measures taken previously to this end, adds in the additional provision octave of the LOFCA a so-called retention resources satisfied by the autonomous financing schemes to pay the outstanding amounts derived from such agreements and transfers that are expired, liquid and payable at 31 December 2014 , to cancel the debt accumulated in such concepts in terms of expenditure social. The LOFCA is modified to define the principle of financial prudence as a guiding principle of the financial operations of the autonomous communities. This principle has as objective that the operations financial of them communities autonomous is formalize fulfilling some conditions reasonable of cost and risk. Also is subject to the principle of prudence the granting of Government guarantees, contingent liabilities and other extrabudgetary support to operations of credit granted by the autonomous communities, as they may compromise the financial sustainability of these by introducing uncertainty about future funding of these needs and produce serious unforeseen fiscal imbalances.

Also, financial prudence, is incorporated as part of the principle of financial sustainability so that financial transactions shall be subject to conditions that will reduce borrowing costs and mitigate risks, thus contributing to improve the capacity of finance financial present and future.

The second article, which consists of four sections, is Amendment of the organic law 2/2012, April 27, to adapt the first additional provision, the new configuration of the additional financing of the autonomous communities, more ambitious and mechanisms, as well as also collects between the automatic measurements of prevention and correction, reducing the risk and cost assumed in the granting of guarantees , reavales and any other kind of guarantees to secure credit for natural persons and legal, public or private operations.

The first article. Amending the organic law 8/1980 of 22 September, financing of the autonomous communities.

The organic law 8/1980, of 22 September, financing of the autonomous communities, is hereby amended as follows: one. A new wording is given the letter b) of article 2, paragraph one, which is worded as follows: «b) the guarantee of economic balance, through general economic policy, in accordance with articles 40.1, 131 and 138 of the Constitution, corresponds to the State, which is in charge of adopting appropriate measures to achieve internal and external economic stability the budgetary stability and financial sustainability, as well as the harmonious development between the different parts of Spanish territory. «To these effects, is apply the principles of stability budget and sustainability financial defined in the law organic 2 / 2012, of 27 of April, of stability budget and sustainability financial.»

Two. It introduces a new article 13 bis with the following wording: «article 13 bis.» Principle of financial prudence.

1. all financial operations that subscribe to the autonomous communities, in accordance with article 2.1 of the organic law 2/2012, of April 27, are subject to the principle of financial prudence.

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

2 are considered financial all those operations which have as their object the following instruments: to) financial assets. The instruments of capital or net worth of other entities, the rights to receive cash or another financial asset from a third party or share with a third active or passive financial in potentially favorable conditions are included in this concept.

(b) financial liabilities. Debts represented by securities, credit operations, derivatives and any other enforceable and unconditional obligation to deliver cash or another financial asset to a third party or share with a third active or passive financial in unfavorable conditions are included in this concept.

(c) the granting of guarantees, reavales or other kind of guarantees public or measures of extrabudgetary support.

3 the conditions that they must meet the financial operations provided for in point (b)) of the preceding paragraph shall be established by resolution of the General Directorate of the Treasury and financial policy and the letters to) and c) earlier by resolution of the General Secretariat of regional and Local coordination.

The application of these conditions it will report regularly to the Council on Fiscal policy and financial.

4. the autonomous communities shall ensure the application of the principle of financial prudence in the set of its public sector.

(5. Precisará de autorización deel Estado la formalización de las operaciones a las que se refiere la letra c) of paragraph 2 of this article, when they do not conform to the principle of financial prudence conditions.»

3. Article 14 is worded as follows: «article 14. Debt of the autonomous communities.

1. the autonomous communities, as laid down in article 2.1 law 2/2012, of April 27, without prejudice to the provisions in paragraph 4 of this article, may be credit operations for less than a year, in order to meet their temporary cash requirements.

2 also, the autonomous communities may conclude credit operations for a period exceeding one year, that is the way how document, provided that they meet the following requirements: to) that the total amount of the credit is exclusively for the realization of investment expenditure.

(b) the total amount of depreciation, principal and interest annuities do not exceed twenty-five per cent of current income in the autonomous community in the year's budget.

3. to arrange credit operations abroad and for the issuance of debt or any other appeal of public credit, the autonomous communities will require authorization from the State. For the granting of the authorisation referred, the State will take into account compliance with the principles of budgetary stability and financial sustainability defined in item 2.uno.b) of this law.

With regard to what is expected in the previous paragraph, shall not be considered external financing, for the purposes of the required authorization, consultation or emission operations denominated in euros, which are carried out within the territorial space of the countries belonging to the European Union.

In any case, the operations of credit to that referred to in paragraphs one and two will require authorization from the State when, from the information provided by the autonomous communities, failure to comply with the objective of budgetary stability, debt and the spending rule is found.

4. the operations of credit of the autonomous communities shall coordinate among themselves and with the policy of indebtedness of the State at the heart of the financial and Fiscal Policy Council.

5. the public debt of the autonomous communities and the equivalent character securities issued by them shall be subject, in not established by this Act, to the same standards and shall enjoy the same benefits and conditions as the public debt of the State.


6. the autonomous communities shall reduce the risk and cost that take on the occasion of the granting of guarantees, reavales and any other kind of guarantees to strengthen operations of credit for natural persons and legal, public or private.»

Four. A new wording is given to paragraph 1 of article 21 in the following terms: "1. the budgets of the autonomous communities shall be annual and equal period State, will attend to the implementation of the principle of budgetary stability and financial sustainability and will include all expenses and income of the agencies and entities of the same» «, and they will indicate the amount of the tax benefit affecting taxes attributable to the concerned communities.»

5. Modifies the numbering of paragraph 3 sic which happens to be called paragraph 4, and joins a new paragraph 5 in the additional provision eighth with the following wording: "5. the State may deduct or withhold from amounts by all the resources of the funding schemes of the autonomous communities not attached to the Social background of the Fund's financing compartment to autonomous communities» «, them amounts necessary to pay them obligation is pending of payment from them communities autonomous with them entities local derived of transfers and agreements subscribed in matter of expenditure social that are expired, liquid and payable to 31 of December of 2014.»

6. Gives new wording to the second additional provision, which is worded as follows: «under cover of what establishes the first additional provision of the Constitution, the business financial and tax of Navarre, by virtue of its statutory regime, shall be governed by the traditional economic Convention system, and, in particular, in accordance with the organic law 13/1982 August 10, reintegration and improvement of the Navarra foral regime.

Therein shall be determined contributions of Navarre to loads generals of the State, as well as the criteria of harmonization of its tax system with the regime of the State general.»

Second article. Modification of the law organic 2 / 2012, of 27 of April, of stability budget and sustainability financial.

The organic law 2/2012, on 27 April, of budgetary stability and financial sustainability, is hereby amended as follows: one. Is introduces a new paragraph 3 in the article 4 with the following wording: «3. for the compliance of the principle of sustainability financial them operations financial is subject to the principle of prudence financial.»

Two. Paragraphs 1 and 4 of article 18 are drafted as follows: "1. the public administrations shall monitor of budget execution data and adjust public spending to ensure that the objective of budgetary stability not breaches at the end of the year."

Likewise, they shall monitor of risk and cost assumed in the granting of guarantees, reavales and any other kind of guarantees granting to strengthen operations of credit for natural persons and legal, public or private.»

«4. the Ministry of finance and public administration will monitor compliance of the means of payment periods of suppliers of the autonomous communities.

When the average period of payments to the suppliers of the autonomous region exceeds over 30 days the maximum term of the rules of non-performing loans for two consecutive months counting from the update of its Treasury in accordance with the provisions of article 13.6, the Ministry of finance and public administration will formulate a communication of alert indicating the amount that should be devoted monthly to pay suppliers and quantified reduction measures of expenses, increase income or other measures of management of collections and payments, to be adopted in such a way that it allows you to generate the necessary cash for the reduction of the average period of payments to suppliers. The autonomous community shall include all this in its plan of Treasury immediately following such communication of alert.

Once the Ministry of finance and public administration made the communication of alert referred to in the preceding paragraph, its effects will remain until the autonomous community is the deadline for payment laid down in the rules of non-performing loans."

3. Paragraph 1 of article 20 is drawn up in the following terms: "1. in the event that the Government, in accordance with the reports referred to in article 17 of this law, finds that there is failure to comply with the objective of budgetary stability, debt or spending rule, all debt of the defaulting autonomous operations will require authorization from the State in both cited failure to persist." This authorization can be done gradually by sections and will be mandatory until the Ministry of finance and public administration found that it has met the objectives of budgetary stability, debt and spending rule.

Once the financial plan presented by the autonomous community for breach of the objective of budgetary stability and the target of public debt or spending rule had been considered suitable by the Council of financial and Fiscal policy, credit operations in the short term that are not considered external financing will not require authorization of the State.

In addition, the granting of guarantees, reavales or other kind of guarantees for lending operations of persons, physical or legal, public or private, including the autonomous entities not included in the scope of application of article 2.1. b) of this Act, require authorization from the State. This authorization will be carried out gradually in installments of amounts to endorse and guarantee, and will be mandatory until the Ministry of finance and public administration finds that the objective of budgetary stability, debt or spending rule fulfilled."

Four. The first additional provision is worded as follows: «first additional provision. Additional funding mechanisms for the autonomous communities and local corporations.

1. the autonomous communities and local corporations requesting access to extraordinary measures or additional liquidity support mechanisms, the State will be forced to agree with the Ministry of finance and public administration a plan adjustment, whenever required, be consistent with the objectives of budgetary stability and public debt.

2. the access to these mechanisms will come preceded of the acceptance by the autonomous community or the Local Corporation of particular conditions as regards follow-up and referral information and other conditions to be determined in the provisions or arrangements that have the setting up mechanisms, as well as special adjustment measures where appropriate, to comply with the objectives of budgetary stability, and public debt and legal deadlines for payment to suppliers established in this law, the rules on non-performing loans and the European regulations.

3. the Ministry of finance and public administration will publish information relating to the adjustment plan. The fulfillment of the measures included in the plan of adjustment determine disbursement by sections of the established financial aid.

4 during the duration of the adjustment plan, the responsible administration shall be sent to the Ministry of finance and public administration information with a quarterly periodicity, on the following points: to) public collateral granted, living risk total accumulated by them and operations or lines of credit contracted by identifying the entity, total credit available and credit provisions.

(b) contracted commercial debt rated by their age and maturity. It will also include information from the contracts with credit institutions to facilitate payment to suppliers.

(c) derivative trading.

(d) any other contingent liabilities.

5. the absence of remission, the unfavorable rating, or failure to comply with the plan of adjustment by an autonomous region or Local Corporation, where this is required, will result in the enforcement of articles 25 and 26 measures laid down for failure to comply with the economic and financial Plan.

6. local corporations with annual periodicity shall submit to the Ministry of finance and public administration a the auditor's report on the implementation of the adjustment plans.

In the case of local authorities included in the subjective scope defined in the articles 111 and 135 of the revised text of the Act regulating the local Haciendas, must present the previous quarterly report.

The autonomous communities should send the information referred to in paragraph 4 to monthly, through his general statement or equivalent unit, and in addition shall be made to the Ministry of finance and public administration, updated information on the implementation of its Plan of adjustment regarding at least the following elements: a) monthly budgetary implementation of the chapters of expenses and income.

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


(c) assessment of the risks in the short and medium term in relation to the fulfilment of the objectives expected with the implementation of the plan of adjustment. In particular, estimates of liquidity and borrowing needs will be analysed.

(d) analysis of the deviations that are have produced in the execution of the plan of adjustment.

(e) recommendations, in its case, of modification of the plan of adjustment with the objective of meet the objectives of stability budget and sustainability financial.

(f) updated information on Treasury plan.

The Ministry of finance and public administration shall be competent to carry out the monitoring of the implementation of the mechanism and adjustment plans, which may request all the information that is relevant, and will report the outcome of this assessment to the Ministry of economy and competitiveness.

Also, depending on the risk that is derive of the follow-up of them plans of adjustment, of the grade of compliance of them conditions to which makes reference the paragraph 2, or in case of breach of the plan of adjustment, the Ministry of Hacienda and administrations public may remember its submission to performances of control from the intervention General of the administration of the State with the content and scope is determined. To perform them performances of control, the intervention General of the administration of the State may collect the collaboration of others organs public and, for performances of control in communities autonomous, arrange conventions with their interventions General.

In the case of actions of control in local governments, the General intervention of the administration of the State, can count on the collaboration of private companies audit, which must conform to the rules and instructions that determine. The necessary funding for these actions will be held by the same funds that are used to provide extraordinary liquidity support measures.

7 starting from the application of the measures provided for in paragraph 5 of article 20, the Ministry of finance and public administration may propose to the autonomous community access to additional funding mechanisms in force. If elapsed a month, from the proposal formulated by the Ministry of Hacienda and administrations public, it community autonomous not state of way justified its rejection, is means automatically included in the mechanism additional of funding proposed. The autonomous region will only justify its refusal if it proves that it can obtain liquidity and one lower price than that provides the mechanism proposed by the State.

8. If starting from the application of it planned in the article 18.5 them corporations local included in the field subjective defined in them articles 111 and 135 of the text consolidated of the law regulatory of them Haciendas local persist in the breach of the term maximum of payment planned in the normative of delinquency, the Ministry of Hacienda and administrations public may determine the access mandatory of the Corporation Local to them mechanisms additional of funding force.

9 credit operations that the autonomous conclude through additional financing mechanisms whose financial conditions have been previously approved by the Commission the Government representative for Economic Affairs shall be exempted from the mandatory authorization of the State, and not be them apply the restrictions provided for in paragraph two of article 14 of the law 8/1980 September 22, financing of the autonomous communities and in the third transitional provision of this law.»

First additional provision. Financing of the execution of definitive judgments by local authorities.

1. in them alleged of execution of sentences firm of them courts of Justice, them entities local may include them needs financial that are precise to give compliance to them obligations that is derived of them same, in them compartments background of management or Fund of impulse economic, of the Fund of financing to entities local, if is found in them situations described in them articles 39 or 50 of the Real Decree-Law 17 / 2014 , of 26 of December, of measures of sustainability financial of the communities autonomous and entities local and others of character economic, whenever is justifies the existence of serious desfases of Treasury as consequence of that execution. For this purpose local authority means the General Administration of the same, and other entities, agencies and entities dependent on that one, including in the public administration sector, sub-sector local corporations, according to the definition and delimitation of the European system of national accounts and regional of the European Union.

2. financial needs referred to in the preceding paragraph will be included in the compartments of the financing fund to local entities in terms that you remember the delegate Commission of the Government for Economic Affairs, and, where appropriate, should be collected in the adjustment plans that accompany applications for accession.

3. local authorities which accept to the extent regulated by this provision are required to provide in the draft general budget of the year 2016 contingency fund of budget implementation by an amount equivalent to 1 percent of their non-financial expenditure in order to meet any payment obligations arising from future definitive judgments issued by the courts of Justice or unforeseen and non-Deferrable needs. The compliance of this requirement is condition necessary for the accession to them compartments of the Fund of financing to entities local.

Second additional provision. Compensation to local entities.

Surcharge to credit set forth in section 32, 02 service, General Secretary of Local regional and national coordination. Local authorities, program 942N, 461.01 concept, whereby compensation quotas of vehicles mechanical object of forgiveness tax becomes effective in the year 2015, as a result of the application of tax benefits laid down in the existing agreement of cooperation for the defense with the United States, from date 1 December 1988 (, is may recognize in favor of them municipalities to which, taking a population top to 20,000 inhabitants e lower to 50,000 inhabitants, is applicable such measure, a compensation additional equivalent to the difference existing between the participation that les corresponds in tributes of the State in accordance with it established in the article 79.tres.b).1 of the law 36 / 2014 (, on December 26, and that would be them considering the sum of the population of right and the number of troops members of the civilian and military staff of the Spanish armed forces, applying to this result the multiplier coefficient immediately above on the scale envisaged in article 124.1. to) of the consolidated text of the Act regulating local treasuries approved by Royal Legislative Decree 27/2004, of 5 March.

The population of the municipal register existing and officially approved by the Government on 1 January of the year 2015, and the number of troops will be used for the purposes of the above additional compensation, members of the civilian and military staff of the Spanish armed forces must be certified by the Ministry of defence, and shall not include those which, in his case , are included in the register of inhabitants of the municipalities who referred to previous, existing and approved by the Government at the time of issue one.

It compensation additional is will recognize through resolution of the Secretariat General of coordination autonomic and Local, a time received the certification mentioned in the paragraph previous and is transferred in a payment only, without is subject to liquidation final any.

First final provision. Amendment of the Act 14/1986 of 25 April, General health.

The law 14/1986 of 25 April, General health, is hereby amended as follows: one. Title VII is drawn up with the text: "TITLE VII transparency and sustainability of the health expenditure article 106. Monitoring of the sustainability of the pharmaceutical and health expenditure of the autonomous communities.

The autonomous communities shall forward periodically to the Ministry of finance and public administration, follow-up and publication through economic and financial information of the public administrations, in accordance with what is expected in the HAP/2105 order/2012, on 1 October, by which develop the provision of information obligations provided for in the organic law 2/2012 (, 27 April, with the principle of transparency laid down in article 6 of the organic law 2/2012, April 27: to) data relating to their hospital pharmaceutical expenditure, its expenditure on pharmaceuticals and health care products by prescriptions or order of dispensation and their expenditure on medical devices without a prescription or order of dispensation, in accordance with the provisions of this law.

(b) data relating to expenditure on real investments in the health sector, particularly in relation to high-tech health hospital use equipment, as well as other significant data related to health expenditure.

(c) the measures adopted, as well as your grade of advance, to improve the efficiency and sustainability of the system health.

Article 107. Delimitation of the pharmaceutical expenditure.


For the purposes provided in this title, the sum of the expenditure refers to pharmaceutical expenditure on pharmaceutical and health products derived from the issuance of the official recipe or order of dispensation of the national health system in offices of pharmacy, and hospital pharmaceutical expenditure per drug supply to hospitals of the national health system.

Article 108. Delimitation of the expense pharmaceutical hospital.

Hospital pharmaceutical expenditure means expenditure earned by units classified as public administration in terms of national accounts derived from drugs publicly funded hospitals and centers of health care and socio-health of the national health system.

Article 109. Delimitation of spending on pharmaceuticals and health care products by medical prescriptions or order of dispensation.

Means spending on pharmaceuticals and health care products by prescriptions or order of dispensation spending earned by units classified as public administration in terms of national accounts derived from drugs or health products, financed by public funds, will dispense in pharmacies through official recipe or order of dispensation of the national health system in national territory.

Article 110. Delimitation of the expenditure on products health without prescription medical u order of dispensation.

Spending on health products without prescription or order of dispensation means spending earned by units classified as public administration in terms of national accounts derived from the acquisition of the products referred to in article 2, paragraph 1, letters to) to e) of Royal Decree 1591 / 2009, of 16 October, which regulates health products , whenever not have the condition of goods of capital or of nature inventory, by stay them same reported in them expenses or budgets of capital of the corresponding entities, nor have been dispensed in offices of pharmacy through recipe official u order of dispensation of the system national of health.

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

By agreement of the Commission associate of the Government for Affairs economic, that is published in the «newsletter official of the State», is approve a set of measures that contribute to improve the sustainability and efficiency of the expenditure pharmaceutical and health so can be taken by those communities autonomous that thus it consider.

Article 112. Breach of the obligation of submission of information.

Without prejudice of the possible responsibility personal that corresponds, the breach of the obligations of remission of information to which is refers this title, in it referred to them deadlines established, to the correct content e suitability of them data required or to the mode of shipping, will give place to a requirement of compliance.

Compliance requirement will indicate the period, not exceeding fifteen calendar days, to meet the obligation breached with a warning that after the mentioned deadline will proceed to publicize non-compliance and the adoption of automatic correction measures provided for in article 20 of the organic law 2/2012, on 27 April, in accordance with that established in article 27.7 of the aforementioned Act.

Article 113. Creation of the instrument of support to the sustainability of the pharmaceutical and health care spending.

1. you create an instrument of support to the sustainability of the pharmaceutical and health of the autonomous communities, with entry into force in 2015, expenditure unless by agreement of the delegate of the Government Commission for Economic Affairs decides to extend this period.

2. to adhere is to this instrument the community autonomous will adopt an agreement of Council of Government in which record his will of accession to this instrument and its commitment of meet with it planned in this title.

Article 114. Health spending limits.

1. when an autonomous community has adhered to this instrument the interannual variation, closed exercise of pharmaceutical spending, both hospital as in pharmaceutical and health products for recipes medical or dispensation, and spending on medical devices without a prescription or order of dispensation may be higher than the rate of growth of the gross domestic product of medium term of the Spanish economy provided for in article 12.3 of the organic law 2 / 2012, of 27 of April, in accordance with the last report made by the Ministry of economy and competitiveness and published in the Central of information economic and financial of the administrations public.

2 posted, end of the year, information on hospital pharmaceutical expenditure, spending on pharmaceuticals and medical prescriptions or order of dispensation, and spending on health products without prescription or order of dispensation which referred to articles 107 to 110, the delegate Commission of the Government for Economic Affairs will evaluate the degree of compliance with the provisions in paragraph 1.

Annually in the Council inter-territorial of the system national of health is informed on the grade of compliance provided in the paragraph previous.

Article 115. Consequences of the overcoming of the limit of pharmaceutical expenditure or expenditure on health products.

When the pharmaceutical expenditure or expenditure on health products without prescription or order of dispensation of an autonomous region attached to this instrument exceeds the limit laid down in article 114: a) the autonomous community may not approve the complementary portfolio of services in accordance with the provisions of article 8 quinquies.tres of the law 16/2003 of 28 may , of cohesion and quality of the system national's health and not may provide services different of the portfolio common of services of the system national's health.

(b) the autonomous access to the distribution of financial resources in health is carried out by the General Administration of the State, shall be subject to the report referred to in article 20.3 of the organic law 2/2012, April 27.

(c) the autonomous community shall apply the measures of improving the efficiency and sustainability of the health system that are agreed to by the Government representative Commission for Economic Affairs.

Article 116. Transparency and sustainability of Government health spending.

1. the National Institute of health management, the General mutuality of civilian officials of the State, prisons and the Judicial General mutual insurance company must calculate and make public through economic and financial information of the public administrations, dependent on the Ministry of finance and public administration, its hospital pharmaceutical expenditure, its expenditure on pharmaceuticals and medical prescriptions or order of dispensation and spending on health products without prescription or order of dispensation According to the delimitation defined in articles 108 to 110 of this Act.

2. the annual pharmaceutical expenditure variation, both hospital as in pharmaceuticals and health recipes by medical or dispensation order delivered, and spending on health products without prescription or order of dispensation not pharmacists of the National Institute of health management, the General mutuality of civil servants of the State and the Judicial General mutual insurance company, may not exceed to the reference rate of growth of the gross domestic product of medium term of the planned Spanish economy in article 12.3 of the organic law 2/2012, April 27.

3. when any of the subjects referred to in paragraph 2 exceeds the limit of the pharmaceutical expenditure or expenditure on health products without prescription or dispensing order laid down in the said paragraph 2, apply the measures of improving the efficiency and sustainability of the health system that are agreed to by the Government representative Commission for Economic Affairs.»

Two. Add a new sixth transitional provision with the following wording: «sixth transitional provision. Submission of information and publication of pharmaceutical expenses and spending on non-pharmaceutical health products of the autonomous communities.

1. While there is no modification of the order HAP/2105/2012, from October 1, the autonomous communities shall send to the Ministry of finance and public administration, for publication and tracking, before the 15th day of each month, information relating to the previous month of its hospital pharmaceutical expenditure, of their expenditure on pharmaceuticals and health care products by prescriptions or order of dispensation and their expenditure on medical devices without a prescription or order of dispensation to which refers the articles 107 to 110, together with information concerning the same month of the previous year.

The information relative to the month of December of each exercise is sent until the 31 of January following, being such information the basis of the computation of the compliance of the limit established in the article 114.


2 first remission of monthly information relating to the year 2015 will be June 30, 2015, comprehensive in the first five months of the year 2015, along with the same months of 2014. The publication in the Central of information financial of them administrations public is will produce in the month following to the completion of the term for the remission of them data monthly, except them data relating to the closing of the exercise that is published before the 1 of April.

3. this information will be sent by the general intervention or equivalent that you have competence in accounting by electronic means through the standard models and system that the Ministry of finance and public administration to enable the effect, and unity through signature advanced electronics based on a qualified certificate, in accordance with law 59/2003, of 19 December «, signature electronic, except in those cases in which the Ministry of finance and public administrations consider that their use is not necessary.»

3. Added a new sixteenth final provision with the following wording: «sixteenth final disposition. Enabling legislation.

«By order joint of the Minister of finance and public administration and the Minister of health, social services and equality, by agreement of the delegate of the Government Commission for Economic Affairs, consultation to the autonomous communities, may amend the provisions of articles 107 to 110 over the delimitation of the hospital pharmaceutical expenditure, spending on pharmaceuticals and medical prescriptions or order of dispensation and spending on health products without prescription or dispensing order.»

Second final provision. Modification of law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure.

Amending the fifth section of the additional provision twenty of the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, which is worded in the following terms: «5. EI staff at the service of the consortia may be official or labour will come exclusively from the participating administrations.» Their legal status will be public administration of assignment and pay in no case may exceed those established for jobs equivalent in the other.

Exceptionally, when it is not possible to have personnel from the participating administrations in the Consortium in attention to the uniqueness of the functions to perform, the Ministry of finance and public administrations or competent administrative body to which you ascribe the Consortium, may authorize the direct recruitment by the Consortium for the exercise of those functions.»

Third final provision. Modification of the article 49 of the law 14 / 2000, of 29 of December, of measures fiscal, administrative and of the order Social.

Article 49 of the law 14/2000, of 29 December, measures fiscal, administrative and Social order, is drawn up in the following terms: «(1. Las obligaciones de conservación documental establecidas en la normativa serán de aplicación a la Sociedad Estatal Loterías y Apuestas deel Estado, S.A., con las siguientes especialidades: a) for supporting documents of participation in all sorts of games that have been cancelled» cancelled or unsold, the conservation period will be one month.

(b) for the supporting documents for the participation in all sorts of games that have been graced with awards less than or equal to 2,500 euros, the conservation period shall be four months.

(c) for the supporting documents for participation in all sorts of games that have been graced with awards exceeding 2,500 euros, the conservation period will be 10 years.

(d) without prejudice to the deadlines provided in the preceding paragraphs, the supporting documents for all sorts of games that are the subject of any kind of claim prior to the fulfillment of the expiration period, shall be kept until justifiably firm resolution.

(e) in any case, for the purpose of documenting the performance of society and in response to the possible artistic value of some supporting documents, will be a sample whose characteristics are determined by rules of procedure thereof.

2. the time limits are counted from the day following the conclusion of the sweepstakes or event that corresponds.

3. the preservation of such documents may be made by any means or support admitted by the legislation that establishes the obligation of conservation.

4. for the implementation and enforcement of the provisions of the previous sections, the society state lotteries and betting del Estado, S.A., in accordance with the principles of efficiency and cost savings, will take appropriate measures."

Fourth final provision. Modification of law 16/2003, 28 of may, cohesion and quality of the national health system.

Amending the third paragraph of article 8 d of the law 16/2003, 28 of may, cohesion and quality of the national health system, which is worded as follows: ' 3. the autonomous communities should allocate financial resources to ensure the financing of the common portfolio of services, being mandatory, for the approval of the complementary portfolio of services of an autonomous region» , the prior guarantee of financial sufficiency thereof, within the framework of compliance with the criteria of budgetary stability.

Them communities autonomous that is have attached to the instrument of support to the sustainability of the expenditure pharmaceutical and health must allocate them resources economic necessary for ensure the funding of it portfolio common of services, being mandatory, for the approval of it portfolio of services complementary of a community autonomous, that concur it circumstance of that it variation interannual to the closing of the exercise of them indicators of expenditure pharmaceutical and of products health without recipe medical u order of dispensation do not exceed the rate of growth of the gross domestic product of medium term of the Spanish economy provided for in article 12.3 of this organic law 2/2012, April 27.»

Fifth final provision. Modification of law 47/2003, of 26 November, General budget.

Amending the ninth additional provision of law 47/2003, of 26 November, General budget, which is worded in the following terms: "ninth additional provision. Corporations and other entities controlled by the public sector.

He State will promote the celebration of conventions with them communities autonomous or them entities local to coordinate the regime budgetary, financial, accounting and of control of them societies commercial in which participate, of form minority, entities that integrate the sector public State, the administration of the communities autonomous or of them entities local, or entities to them linked or dependent When considered together participation in them was majority or will involve its political control.

These companies will be required to pay their annual accounts to the Court of Auditors, through the General intervention of the administration of the State, when the participation of the public sector is equal to or greater than the of each of the remaining public administrations, without prejudice in each autonomous community's own rules. The accountability 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 public sector is equal to or greater than the of each of the remaining public administrations, without prejudice in each autonomous community's own rules.

A consortium affiliated with the General Administration of the State as provided for in the additional provision twenty of the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, shall be subject to the regime of budgetary, financial, accounting and control regulated by this law and its implementing regulations.

«(Los presupuestos de los consorcios adscritos a la administración pública estatal no sujetos a su poder de decisión por no concurrir ninguna de las circunstancias previstas en las letras a) e) of point 2 of this twenty additional provision of law 30/1992, of 26 November, will form part of the General State budgets in the terms to be determined by the Ministry of finance and public administration.»

Sixth final provision. Modification of law 25/2013, of 27 of December, of impulse of the electronic invoice and the accounting register of invoices in the Public Sector.

Law 25/2013, of 27 December, momentum of the e-invoice and creation of the accounting register of invoices in the Public Sector is hereby amended as follows: one. Amending article 4 which is worded as follows: «article 4. Use of the electronic invoice in the public sector.


1. all suppliers who have delivered goods or provided services to public administration will issue and send e-invoice. In any case, will be required to the use of electronic invoicing and its presentation through the general entry point matching, the following entities: to) corporations;

(b) companies of liability limited;

(c) persons legal and entities without personality legal that are devoid of nationality Spanish;

(d) branches and permanent establishments of non-resident entities in Spanish territory in the terms established by tax legislation;

(e) temporary unions of companies;

(f) Group of economic interest, European economic interest grouping, pension fund and venture capital fund, investment fund, Fund, asset utilization, bottom of regularization of the mortgage market, mortgage securitisation Fund or investment guarantee fund.

However, public authorities may be excluded according to the rules of this obligation of electronic billing invoices whose amount is up to 5,000 euros and issued by suppliers outside of government services until such bills can meet the requirements for submission through the general entry point for electronic invoices in accordance with the assessment of the Ministry of finance and public administration, and services abroad have the means and systems appropriate for their reception in such services.

2. all suppliers have the right to be informed about the use of the electronic invoice through the organ, public organization or entity that determined by each public administration.»

Two. The article 6 is worded as follows: «article 6.» General entry point for electronic invoices.

1. the State, the autonomous communities and local entities, will benefit from a general entry point of electronic invoices, through which you will receive all electronic invoices that correspond to entities, entities and organizations linked or dependent.

However this, local authorities can adhere to the use of the general entry point for electronic invoices provided by their provincial, autonomous community or the State.

Also, the autonomous communities may adhere to the use of the general entry point for electronic invoices provided by the State.

2. the general entry point for electronic invoices of an administration will provide a solution of intermediation between who presents the invoice and the competent Accounting Office for your registration.

3. the general entry point for electronic invoices will allow the sending of electronic invoices in the format that is determined by this law. The supplier or who filed the Bill may consult the status of the processing of the invoice.

4. all electronic invoices that meet the requirements laid down in this law and its development, without prejudice to further requirements that must meet, in the phase in accordance with basic will be presented through the general point of entry of electronic invoices, where will be admitted, and will produce an automatic entry in an electronic register of public administration management of the general entry point for electronic invoices providing an electronic acknowledgment with accreditation of the date and time of presentation.

5. the point general of entry of invoices electronic will provide a service automatic of put to disposition or of remission electronic of them same to them offices accounting competent for its registration.

6. the Ministry of public administration and the Secretary of State for budgets and expenditure will determine jointly the standardized technical conditions of the general entry point for electronic invoices as well as services for interoperability between the rest of points with the general entry point for electronic invoices of the General Administration of the State.

7. when a Government does not maintain a general entry point for electronic invoices or it has adhered to the another body, the supplier shall be entitled to present his Bill in the general entry point for electronic invoices of the General Administration of the State, who will automatically place the invoice in a repository where the competent administration shall be responsible for their access , and the management and processing of the invoice.

8. the provincial councils, councils and Island Councils will offer municipalities with population of less than 20,000 inhabitants collaboration and technical means necessary to enable the implementation of the provisions of this article, in accordance with article 36.1 of the Act 7/1985, of 2 April, regulating the Bases of Local regime.»

3. Amending article 9, which is worded as follows: «article 9. Procedure for the processing of invoices.

1. the administrative register in which the invoice is received may refer immediately to the competent Accounting Office for the annotation in the accounting register of the invoice.

Electronic invoices in the corresponding general entry point for electronic invoices, will be made available or submitted electronically by means of an automatic service provided by that point, to the accounting records of invoices that corresponds according to the Accounting Office listed on the invoice. The invoice must be identified administrative bodies that will directed in accordance with the additional provision thirty third in the consolidated text of the law of contracts in the Public Sector, approved by Royal Legislative Decree 3/2011, from 14 November. However, the State, the autonomous communities and the municipalities of Madrid and Barcelona, may be excluded by regulation from this obligation of annotation in the accounting register invoices in paper whose amount is up to 5,000 euros, as well as invoices issued by providers to services outside of any public administration until such bills can meet the requirements for submission through the general entry point for electronic invoices in accordance with the assessment of the Ministry of finance and public administration, and services abroad have the means and systems appropriate for their reception in such services.

The accounting records of invoices may be connected to different General points of entry for electronic invoices and in any case will be connected to the point of general input of electronic invoices of the General Administration of the State when the corresponding Administration had adhered to the use of the same.

2. the entry of invoice in the accounting register of invoices will result in the assignment of the corresponding invoice identification code in the accounting register. In the case of invoices electronic this code will be automatically assigned and communicated immediately to the General points of entry for electronic invoices that the accounting records, and rejected the Bill at this stage only when not the requirements provided for in this Act and its regulations of development are interconnected.

3. the body or administrative unit that has attributed the function of accounting may refer or put at the disposal of the competent authority to obtain, if necessary, the procedure in accordance with the delivery of the goods or the service performed by who issued the invoice and proceed to the rest of actions related to the recognition of the obligation, including record , if necessary, referral to the competent body for the purposes of the mandatory prior intervention.

4. once recognized the obligation by the competent organ which corresponds, the accounting processing of the proposal or payment order will identify the Bill or bills that are the subject of the proposal, by means of the corresponding identification numbers assigned in the accounting register of invoices.»

Four. It includes a new paragraph 3 in article 12, with the following wording: «article 12. Powers and duties of the internal supervisory bodies.

1 the General intervention of the administration of the State and the equivalent supervisory bodies at regional and local levels will have access to supporting documentation, the information that is recorded in the accounting records of invoices, and accounting at any time.

2. annually, the internal control body shall prepare a report that will evaluate the compliance of the rules on non-performing loans. In the case of the local authorities, this report will be elevated to the House.

3. General interventions or equivalent organs of each administration will conduct an annual audit of systems to verify that the corresponding accounting records of invoices comply with the operating conditions provided for in this law and its implementing regulations and, in particular, which are not retained bills presented in the general entry point for electronic invoices were addressed to organs or entities from the respective administration in any of the stages of the process. This report will include an analysis of times media registration of invoices in the accounting register of invoices and the number and causes of bills rejected during the annotation in the accounting register.»


5. Amending the sixth additional provision, which is worded in the following terms: "sixth additional provision. Advertising of those points General of entry of invoices electronic and of those records accounting.

1. to the creation of them points General of entry of invoices electronic and of them records accounting is you will be advertising.

2. the Ministry of Hacienda and administrations public will keep updated a directory in which the Administration General of the State, them communities autonomous and them entities local footnoted, at least, it address electronic of your point general of entry of invoices electronic and the rest of information complementary that can be useful for is consulted by them suppliers.

«3. the provincial councils, councils and Island Councils will offer municipalities with population of less than 20,000 inhabitants collaboration and technical means necessary to enable the implementation of provisions in the provision, in accordance with article 36.1 of the Act 7/1985, of 2 April, regulating the Bases of the Local regime.»

Seventh final disposition. Reorganization of the activity of Loterías y Apuestas del Estado.

With effect from 3 of December of 2010, is set it following: one. Creates «society State Loterías y Apuestas del Estado», ascribed to the Ministry of finance and public administration. The Council of Ministers, before March 31, 2011, will approve their by-laws and appoint its Board of Directors.

The public business entity Loterías y Apuestas del Estado, created through the Royal Decree 2069 / 1999 of 30 December, shall terminate with the inscription of the State society Loterías y Apuestas del Estado in the register.

With effects from the date of the extinction of the entity public business lotteries and betting of the State, it branch of activity related with them games of field State including all them active and passive, goods and rights, as well as them titles enabling that until it date were of its ownership is will bring as capital social to it society state lotteries and betting of the State.

This contribution includes all rights and obligations in relation to the points of sale and business delegations which, under additional provision thirty fourth of law 26/2009, of 23 December, the State budget for the year 2010, les continues being transient application the administrative regulations, maintaining in force all of the warranties contained in this provision.

To the contribution collected in them paragraphs previous not you will be of application it established in the article 67 of the text consolidated of the law of societies of Capital, approved by the Real Decree legislative 1 / 2010, of 2 of July, in connection with the report of the expert independent, being replaced by the pricing expert planned in the article 114 of the law 33 / 2003 , 3 November, the heritage of the public administrations.

Shall be responsible for the State's society of Loterías y Apuestas del Estado the exercise of all the powers which had attributed the public body empresarial Loterías y Apuestas del Estado for the exclusive management of State-owned games, leaving the same surrogate in all rights and obligations arising from the contribution of these assets and liabilities, assets and rights from the date of effectiveness of the same.

To all conveyances, corporate operations and derived directly or indirectly from the application of this provision further acts that have as taxable person to the public business entity Loterías y Apuestas del Estado or the society State Loterías y Apuestas del Estado, they shall apply the regime of tax exemptions and tariff reductions provided for in paragraphs 4 and 5 of article 168 of the Act 33/2003 , of 3 November, of heritage of the authorities public.

In the so-called of estate leased and to them effects expected in the article 32 of the law 29 / 1994, of 24 of November, of leases urban, in them transfers that is can perform not is shall treat as transfers of them contracts of lease in force, or them rentals will have right to any class of lifting of income in relation to them same.

Two. The officials active in the public business entity Loterías y Apuestas del Estado can integrate as workforce in the State society of Loterías y Apuestas del Estado, with recognition in any case of antiquity that corresponds to them and leaving their bodies of origin in the situation of special services provided for in article 87 of the law 7/2007 , of April 12, the Basic Statute of the public employee. This option must be exercised within the period of one year counting from the date of the extinction of the public business entity Loterías y Apuestas del Estado.

Until expiration date said term or is exercise the right of option, them officials in Active destined in the entity public business lotteries and betting of the State is assigned in its same condition to the society state lotteries and betting of the State, with exception of which exercise them functions of regulation of the market of the game to level State that is assigned to the organ of the Ministry of Hacienda and administrations public to which is refers the paragraph four subsisting temporarily the existing relationship of jobs.

The exercise of all the powers with respect to officials who temporarily signatory to the State's society of Loterías y Apuestas del Estado shall correspond to society itself, with the exception of which entail extinction of civil service relationship that will be up to the Minister of finance and public administration.

Expiry of the option period, officials who had not exercised it will be integrated into the administrative body to be determined by the Secretary of finance and public administration.

He personal labor of the extinct entity public is will integrate, without solution of continuity, in the society state lotteries and betting of the State in them terms established in the existing Convention collective of the entity public business lotteries and betting of the State with recognition of its antique and others rights that you correspond.

3. Entrusted to the State company Loterías y Apuestas del Estado the exercise of administrative powers which may be applicable in relation to the points of sale of the commercial network of the extinct public business entity Loterías y Apuestas del Estado, under the thirty fourth additional provision of law 26/2009, of 23 December, from the State budget for the year 2010 continue to temporarily be governed by the administrative regulations that derived from application. For these purposes, the staff of the State's society of Loterías y Apuestas del Estado shall exercise, under the present command of management, the necessary administrative powers in relation to the cited points of sale, with the exception of the sanctioning nature which shall be exercised by the body referred to in paragraph following four.

Four. Once extinguished the public business entity Loterías y Apuestas del Estado skills related to the exercise of regulatory functions of the gaming market at the level State, and especially, the contained in article 5, 5 bis and 3.1 in fine of the Statute of the public business entity Loterías y Apuestas del Estado, approved by Royal Decree 2069 / 1999 30 December, they allocated to the Ministry of finance and public administration, and they shall be exercised by the governing body of the Department is designated in the agreement of the Council of Ministers, referred to in paragraph one of this provision.

5. Transitionally, on December 3, 2010 and during 2011, the State's society of Loterías y Apuestas del Estado will assume the obligations of payment of financial allocations for the national organization of blind Spaniards (ONCE), which may arise from the additional provision of law 47/2003 of 26 November 18th, General budgetary and obligations of Royal Decree 419/1991 , 27 March, which regulates the distribution of revenue and the sports betting of State Awards. From the year 2012, these obligations will be assumed by the General Administration of the State, in the terms provided for in the law of regulation of the State-level game.

Disposal the eighth. Application of certain benefits to mergers of municipalities.

En_el_caso_de mergers of municipalities that have been approved and entered into force in 2013, the new municipalities shall benefit the measures set out in the letters f) and g) of article 13.4 of the Act 7/1985, of 2 April, regulating the Bases of the Local regime, in the wording given by the paragraph 5 of article 1 of the law 27/2013 27 December, rationalization and sustainability of the Local Administration.

Those municipalities that have result of those mergers and that is avail to such incentives must communicate it to the Ministry of Hacienda and administrations public and not may segregate is until after ten years from its approval.

Ninth final disposition. Exchange of information on pensions for passive classes.


It empowers the General direction of costs of staff and public pensions to the transfer of information to the Agencia Estatal de Administración Tributaria, relative to personal data of recipients of pensions and benefits managed by it, in order to ensure proper compliance with the management tasks entrusted to the Agency cited.

Tenth final disposition. Name of the 'national geographic information centre'.

References that in law 36/2014, of 26 December, the State budget for the year 2015, the autonomous body 17.102 «National geographic Research Center», must be understood made the autonomous organism 17.102 'national geographic information centre'.

Eleventh final disposition. Ordinary nature of certain provisions.

The disposal end first, amendment of the Act 14/1986, April 25, General health, disposition second, modification of law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, the third final provision, amendment of article 49 of the law 14/2000, of 29 December, on fiscal measures Administrative and Social order, the available finish fourth, amendment of the law 16/2003, 28 of may, cohesion and quality of the national system of health, the fifth final provision, modification of law 47/2003, of 26 November, General budget, the sixth final provision, amending the law 25/2013, of 27 December, momentum of the e-invoice and creation of the ledger of bills in the Public Sector , the seventh final disposal, reorganization of the activity of Loterías y Apuestas del Estado, final disposition eighth, implementation of certain benefits to mergers of municipalities, the ninth final disposition, exchange of information on pensions for passive classes, the tenth final disposition, name 'National geographic information centre', the first additional provision, financing of the execution of judgments firm by local authorities and second additional provision compensation to local entities, have character of ordinary law.

Twelfth final provision. Entry into force.

This law shall enter into force the day following its publication in the "Official Gazette".

Therefore, command to all Spaniards, private individuals and authorities, which have and will keep this organic law.

Madrid, 12 June 2015.

PHILIP R.

The Prime Minister, MARIANO RAJOY BREY