Article 36 (2) of Law 47/2003 of 26 November, General Budget, provides that the procedure governing the drawing up of the General Budget of the State shall be established on the order of the Minister of Finance and Public Administrations.

In accordance with the Law, this Ministerial Order dictates the rules for the elaboration of the General Budget of the State for 2016. It sets out the general criteria for budgeting, the institutional scope of the budgets, and the composition and functions of the bodies involved in the preparation process. The Ministerial Order also regulates the processing of the preliminary draft budget, setting the deadlines and documentation for the preparation, and details the content of the budgetary structures.

The General Budget of the State for 2016 is elaborated in the regulatory framework of reference in budgetary matters constituted by the Organic Law 2/2012, of 27 April, of budgetary stability and Sustainability Financial and the new European Governance which has established common budgetary timetables for the Member States of the European Union.

By virtue of the above, I have:

Article 1. General budgeting criteria.

The State General Budget for 2016 will be geared towards achieving the objectives of the government's economic policy and will adjust its revenue and expenditure to meet the objectives of budgetary and budgetary stability. public debt which, in accordance with the provisions of Article 15 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability, approves the General Courts for the State public sector.

The guidelines for the distribution of expenditure and the criteria for the allocation of resources will be determined by the head of the Ministry of Finance and Public Administrations, in line with the updating of the Government-approved stability. The 2016 General State Budget will also take into account the recommendations of the Council of the European Union formulated both within the framework of the European Semester and the excessive deficit procedure in which Spain finds immersed.

The State Budget for 2016 should be adjusted to the non-financial spending limit established by the government in a manner consistent with the stability objective approved for that year in the State and the spending rule. provided for in Article 12 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and financial sustainability.

Article 2. Institutional scope.

1. Scope of the General Budget of the State.

The General Budget of the State will understand:

a) The State budget.

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

c) The Social Security budget.

d) State agencies ' budgets.

e) The budgets of the State public bodies whose specific regulations confer a limiting nature on the appropriations of their expenditure budget.

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

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

h) The budgets of state mercantile societies.

i) The budgets of state public sector foundations.

j) The budgets of public and other public entities of this nature.

2. Incorporation for informational purposes of the budgets of certain entities.

2.1 The budgets of the consortia, attached to the state public administration, not subject to their decision-making power in the absence of any of the circumstances provided for in points 2 (a) to (e) of the provision Additional 20th of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, will accompany the General Budget of the State for information purposes.

2.2 The budgets of the other entities referred to in the ninth provision of Law 47/2003 of 26 November, General Budget will accompany, for information purposes, the General Budget of the Status.

Article 3. Budgeting Unit.

The General Budget of the State will be drawn up in thousands of euros, with two decimal places.

Article 4. Committees involved in the process of drawing up the General Budget of the State.

1. Spending Policy Committee.

In accordance with Article 36 of Law 47/2003, General Budget, the guidelines for the distribution of expenditure, laying down the criteria for drawing up proposals for budgets and their quantitative limits with the priorities and limitations to be respected shall be determined by the holder of the Ministry of Finance and Public Administrations.

To this end, the Committee on Spending Policies will be set up to be chaired by the head of the Ministry of Finance and Public Administration and, in his absence, by the head of the Secretariat of State for Budgets and Expenditure, and shall be made up of the holders of the ministerial departments.

The Chair of the Spending Policy Committee may convene other spending managers, as well as the advisory staff it deems necessary.

The Spending Policy Commission, which will have the proper functioning of a working group, will perform the following functions:

(a) To set out the spending priorities to be adjusted for the drawing up of the managers ' proposals, taking into account the government's budgetary policy objectives.

b) To analyse the budgetary content of public expenditure policies and actions and, taking into account the objectives to be achieved and the resources available to them, to propose the criteria for allocation of appropriations. between the different spending policies.

In this analysis, priority will be given to projects that are eligible for funding from the Structural Funds, Cohesion Fund or other aid mechanisms from the European Union or from other sources. of foreign funding.

2. Program Analysis Commissions.

The Program Analysis Commissions are the working groups in whose breast the discussion will take place on the adequacy and validity of the spending programs with respect to the objectives pursued by them, and their needs financial resources, in line with the priorities of the expenditure policies and within the financial resources established.

A Programme Analysis Commission will be set up for each of the ministerial departments, with the following composition:

(a) The holder of the Secretariat of State for Budgets and Expenses.

(b) The holder of the Directorate-General for Budgets.

(c) The holder of the Sub-Secretariat of the ministerial department.

(d) The Head of the Budget Office of the ministerial department.

Will act as chairman of the Program Analysis Commissions the head of the Secretariat of State for Budgets and Expenditure and, in his absence, the Director General of Budgets.

The President of the Program Analysis Commissions may call other expense managers, as well as the advisory staff that they deem necessary.

Article 5. Process of drafting and processing of the preliminary draft.

The Budget Directorate General will draw up the expenditure statements of the preliminary draft general budget of the State for 2016 taking into account the economic policy guidelines, the non-financial expenditure ceiling of the the budget of the State approved by the General Cortes, the priorities formulated by the Committee on Expenditure Policies, the resulting conclusions, as the case may be, of the Program Analysis Commissions and the proposals submitted by the various Managers.

The Secretariat of State for Budgets and Expenses will coordinate the proposals of the management centers of the Ministry of Finance and Public Administrations and those of the management centers of other Ministries with The Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Parliament, the Committee of the European Status for 2016.

Once the states of expenditure and revenue have been drawn up, they will be raised to the head of the Ministry of Finance and Public Administration, who will submit to the Government's agreement the preliminary draft General Budget Law of the Status for 2016.

With the same criteria, the Directorate-General for Budgets will prepare the preliminary draft budgets of the National Institute of Health Management and the Institute of Older and Social Services from the proposals submitted by the Ministry of Health, Social Services and Equality. These two projects, the Directorate-General for Budgets, will send them to the Ministry of Employment and Social Security for integration in the preliminary draft Social Security budget.

For its part, the Ministry of Employment and Social Security will join the preliminary draft budgets of the National Institute of Health Management and the Institute of Older and Social Services to those of the rest of the Management Entities, Joint and Mutual Service of Accidents of Work and Professional Diseases to form the preliminary draft budget of Social Security, which will be transmitted to the Ministry of Finance and Public Administrations so that the holders of both Ministries raise it jointly with the government for approval and inclusion in the draft General Budget of the State.

Article 6. Structure of the General Budget of the State.

1. General structure of the expenditure budget of the state administrative public sector members with limited budget.

The expenditure budget of the staff referred to in Article 2.1 (a) to (e) of this Order is structured in the light of the objectives or objectives which the budget intends to achieve, the organisation of the various entities in the state administrative public sector and the economic nature of the expenditure. Additionally, it will inform the territorial distribution of the actual investments.

1.1 Program Structure.

The allocation of resources will be made within a structure of spending programs, which will be appropriate to the contents of the spending policies that delimit and concretize the different areas of budget action, and allow the management centres to pool the budget appropriations in line with the objectives to be achieved.

The program structure will differentiate the finisher spending programs from the instrumental and management programs. The finalists are those that can be assigned quantifiable targets and measurable performance indicators. The objectives shall be expressed in physical units where this is possible which, together with the establishment of the appropriate indicators, will enable them to monitor their degree of performance during the financial year. The implementation and management programmes are those which aim at some of the following purposes: the administration of the resources necessary for the implementation of general planning, regulation and planning activities; of an activity that is perfected by its own realization, without it being possible to proceed to a material quantification of its objectives; or the support to a finalist program.

Spending programs are structured into groups of programs, spending policies, and spending areas according to the classification contained in Annex I of this order.

The Directorate-General for Budgets may authorise, on its own initiative or on a proposal from the management centres, amendments to the code, denomination and content of the expenditure programmes, in order to adapt the classification by programmes to the needs of public management.

In accordance with the additional 50th of the sixth of the Law of 27 December, of the State Budget for the year 2005, the explanatory memoirs of the spending programs will detail, when proceeds, the planned investments disaggregated by projects, provinces and autonomous communities, as well as the externalized or deferred investments in the time and the loans or capital contributions that the State grants to third parties for capital operations or acquisition of capital assets.

1.2 Organic structure.

The appropriations entered in the expenditure programmes will be distributed by management centres, which are those organic units with budgetary differentiation and responsibility for managing them.

The organic classification of credits and endowments will be performed according to the following subsectors:

a) The State, which will be divided into sections and these in turn into services.

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

c) Social Security.

d) State agencies.

e) State-owned public bodies whose specific rules confer a limiting nature on the appropriations for their expenditure budget.

The bodies and entities referred to in (b), (d) and (e) above shall be grouped according to the Ministry to which they are attached.

1.3 Economic structure.

The appropriations included in the expenditure statements of the budget shall be arranged according to their economic nature, in accordance with the classification by chapters, articles, concepts and sub-concepts set out in Annex II, and shall be grouping together the current operations, capital operations, financial operations and the budgetary execution contingency fund.

The creation of concepts and sub-concepts in the chapters corresponding to staff expenditure, current expenditure on goods and services and real investments, which are not listed in Annex II, shall be approved by the Directorate-General. General of Budgets on a proposal, if any, of the managing centres concerned, and shall be considered as untyped.

1.4 Territorial structure.

The investment projects will be detailed in the annex to the budget, with its territorial classification by autonomous communities, autonomous cities and provinces, and the indication of the year in which the project is initiated, in line with the with the provisions of Article 37 (2) (d) of Law 47/2003 of 26 November 2003, General Budget.

2. General structure of the revenue budget of the state administrative public sector members with limited budget.

The revenue budget of the agents referred to in Article 2.1 (a) to (e) of this Order is structured according to the organic and economic classifications.

2.1 Organic structure.

The organic classification will distinguish the income corresponding to the State, the Social Security and each of the autonomous agencies, state agencies and public bodies whose specific regulations confer limiting to the credits of your expense budget.

2.2 Economic structure.

The resources included in the revenue statements of the budget shall be ordered, according to their economic nature, according to the classification by chapters, articles, concepts and sub-concepts, which is attached as Annex III to the present order, and shall be grouped by separating current, capital and financial operations.

3. Specific structures.

3.1 Social Security.

Social Security shall present its budget in the framework of the procedure provided for in Article 36 of Law 47/2003 of 26 November, General Budget, in accordance with its organic structure and accompanied, for the purposes of its integrated presentation, of a document of equivalences between the structure by programmes of its budget and the one defined in general in paragraph 1.1 above.

3.2 Of the consortia and of the other entities in the State administrative public sector.

Consortiums attached to the State Administration and the other entities of the State administrative public sector, whose expenditure budget is not limited, will draw up operating and capital.

3.3 Of funds lacking in legal personality.

The funds lacking legal personality as referred to in Article 2.1 (g) of this Order shall draw up operating and capital budgets, in accordance with Article 64 of Law 47/2003, November 26, General Budget.

3.4 State business public sector entities.

Business public entities, state commercial companies, and the rest of entities in the State business public sector, will develop operating and capital budgets, in accordance with what is established in the Article 64 of Law 47/2003, of 26 November, General Budget.

3.5 State public sector foundations.

State public sector foundations shall draw up operating and capital budgets, in accordance with Article 64 of Law 47/2003 of 26 November, General Budget.

3.6 Of the other entities referred to in the ninth provision of the General Budget Law.

The remaining entities referred to in the ninth provision of Law 47/2003 of 26 November, General Budget, shall draw up operating and capital budgets.

Article 7. Documentation and deadlines for the preparation of the General Budget of the State.

1. State, autonomous bodies, state agencies and public bodies whose specific legislation confers the limit on the appropriations of their expenditure budget.

The management centres included in the sub-sectors referred to in Article 6 (2) (a), (b), (d) and (e) of this Order shall use, for the justification of their proposals, the documentation detailed in the resolution which To this effect, the General Budget Directorate will be established.

All documents to be completed by the management centres must be forwarded to the Directorate-General for Budgets through the budget offices. These offices shall, throughout the process, coordinate and process the information produced by the aforementioned centres, as well as the information received from the Ministry of Finance and Public Administrations and which affects them.

The proposals of the management centres will be forwarded to the Directorate-General for Budgets by 19 June 2015.

The management centres shall also send to the Directorate-General for Community Funds, before 26 June 2015, a list of investment projects and other items of expenditure which may be financed by the Commission. European Union funds.

The documents contained in Annex IV to this Order, relating to the Interterritorial Compensation Funds, to be completed by the various autonomous communities concerned, shall be forwarded to the Directorate-General for Community Funds before 19 June 2015.

2. Social Security.

The Ministry of Health, Social Services and Equality will send to the General Budget Directorate the proposals for budgets of the National Institute of Health Management and the Institute of Older and Social Services, of an agreement with the documentation to be established by that Directorate-General before 19 June 2015.

For their part, the Ministry of Employment and Social Security will forward to the Ministry of Finance and Public Administration the preliminary draft budget for Social Security, accompanied by the documentation outlined in the article. 37 of Law 47/2003, of 26 November, General Budget, and of an Annex of equivalences between the structure of programmes of its budget and the one defined in general before 26 June 2015.

3. Consortia and other State administrative public sector entities that do not have a limiting budget.

The consortia assigned to the State Administration and the other entities of the State administrative public sector, whose expenditure budget is not limited, will complete and transmit to the Directorate General of Budgets, through the budget office of the ministerial department of which they are dependent and before 26 June 2015, their proposals for budgets of exploitation and capital, accompanied by the explanatory memory of their content, the execution of the budgets of the previous year and the forecast of the execution of those of the current exercise.

Additionally, they will submit a description of the investments they will be making in the financial year, with the expression of the objectives they intend to achieve, as well as an annex to their territorialized investment projects. provinces, with indication of the project start year.

This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.

4. Funds lacking legal personality.

The funds lacking legal personality as referred to in Article 2.1 (g) of this Order shall be completed and forwarded to the Directorate-General for Budgets, through the budget office of the the ministerial department of which they are dependent and before 26 June 2015, their proposals for operating and capital budgets, in line with the content of their annual accounts as defined by the General Intervention of the Management of the State accompanied by the explanatory memory of its contents, the execution of the budgets of the previous exercise and the forecast of the execution of the current exercise.

This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.

5. Entities in the State-owned business sector.

Corporate public entities, state-owned commercial companies, and other entities in the State business public sector, will complete and transmit to the Directorate General of Budgets, through the office budget of the ministerial department of which they are dependent before 26 June 2015, their proposals for operating and capital budgets, accompanied by the explanatory memorandum of their contents, the implementation of the budgets for the financial year before and forecasting the execution of those of the current exercise.

Additionally, the companies and entities that make up the public sector of the State will submit a description of the investments that they will carry out in the exercise, with expression of the objectives that are intended to obtain, as well as an annex to their investment projects territorialized by provinces, with indication of the year in which the project is started.

The entities covered by this Article shall, where appropriate, send their multiannual action programmes, as referred to in Article 65 of Law 47/2003, of 26 November, General Budget, together with their budgets. (a) the holding and capital. These programs will reflect the corresponding financial-economic data for the years 2016, 2017 and 2018, according to the strategic and objective lines defined for each entity.

This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.

Also the companies and entities that make up the public sector of the State will forward to the Directorate General of Community Funds, before June 26, 2015, a relationship of the investment projects and other expenditure items which are likely to be financed by European Union funds.

6. State public sector foundations.

State public sector foundations will refer to the Directorate-General for Budgets, through the ministerial department to which they are attached, and before 26 June 2015, their proposals for operating budgets. and capital, accompanied by the explanatory memorandum of their contents, the execution of the budgets for the preceding financial year, the forecast of the execution of the current financial year, and the description of their public investments with the Annex to their territorialization by provinces referred to in the previous point of this Order.

This documentation, together with the complementary financial statements, will be in line with the formats detailed in the Resolution that will be set out by the Directorate-General for Budgets.

7. Articulated of the bill.

The Ministries shall forward to the Secretariat of State for Budget and Expenditure, by 19 June 2015, exclusively by electronic means, proposals for budgetary content standards, the inclusion of which shall be Articles of the preliminary draft of the Law of the Budget consider appropriate, accompanied by an explanatory memory of the connection of the proposed articulated with the ratings of expenditure, the forecasts of income or the economic policy of the Government, quantifying, where appropriate, the effect of the proposed rule on the revenue or expenditure figures which are to be budgeted.

8. Gender impact report.

The ministerial departments will send to the Secretariat of State for Budgets and Expenditure a report analyzing the gender impact of their spending programs, in the terms that will be established for the purpose by the Secretariat. State.

These reports will form the basis for the formulation by the Secretariat of State for Budget and Expenditure of the Gender Impact Report, which will be a working group composed of representatives. of the Ministry of Health, Social Services and Equality, the Secretariat of State for Budgets and Expenditure and the Directorate-General for Budgets to form the final wording of the Gender Impact Report to accompany the preliminary draft State General Budget Law.

Single repeal provision. Regulatory repeal.

Order HAP/988/2014, dated June 12, for which the rules for the elaboration of the General Budget of the State for 2015 are issued, and how many rules of equal or lower rank are opposed to the provisions of the This Order.

Final disposition first. Operation of the Program Analysis Commissions.

The Secretariat of State for Budgets and Expenditure is hereby authorized to adapt the operation of the Program Analysis Commissions referred to in Article 4 (2) of this Order to the needs of the process. budget.

Final disposition second. Treatment of information.

In the exercise of its coordinating role in the preparation of the General Budget of the State, the Directorate-General for Budgets will carry out the processing of all the information necessary for obtaining the Final document of the draft General State Budget.

The General Intervention of the State Administration, in accordance with the functional guidelines of the Directorate-General for Budgets, will assume the IT support of the General Budget of the State through the maintenance, development and exploitation of the necessary IT systems.

Final disposition third. Referral of the annual accounts and audit reports for the financial year 2014.

The entities referred to in Article 7 (3), (5) and (6) of this Order shall refer to the Directorate-General for Budgets by 31 July 2015, and by the electronic means mentioned in the provision. Second, a copy of the annual accounts and the audit report for the financial year 2014.

The same obligation applies to the entities managing the funds lacking legal personality as referred to in Article 7 (4) of this Order.

Final disposition fourth. Authorizations to the Directorate-General for Budgets.

The General Budget Directorate is authorized to:

(a) Dictate the rules and make the modifications that come with regard to the structures for programs and economics, as well as the criteria for imputation of expenses and income.

b) To collect the necessary supporting reports and statements necessary to accurately determine the economic and financial reality of the management centers included in the budget.

c) Establish the information collection media and the format of the documentation referred to in Article 7 of this Order.

d) Dictate the instructions necessary for the Ministries to send to the same the standard expense parameterization tokens, in development as provided for in measure 0.00.002 of the CORA Project.

Final disposition fifth. Budgets of the other entities referred to in the ninth provision of the General Budget Law.

The other entities to which the additional provision of the General Budget Law is concerned must submit the same information and in the same terms as, according to their nature, those provided for the entities to the referred to in Articles 7.3, 7.4, 7.5 or 7.6 of this order, as well as copies of its annual accounts and the liquidation of its budget.

Final disposition sixth. Entry into force.

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

Madrid, May 29, 2015.-The Minister of Finance and Public Administration, Cristobal Montoro Romero.

ANNEX I

Classification by expense programs

Classification by expense programs

In accordance with Article 6 (1.1) of this Order, the program structure will differentiate the finisher programs from the instrumental and management programs. This differentiation is established with the fourth character of the program code: the letters "A" to "L" identify the finalists and the letters "M" to "Z" to the instrumental and management.

Spending area 1: Basic utilities

11 Justice.

111 General Administration of Justice.

111 M Government of the Judiciary.

111 N Directorate and General Services of Justice.

111 OR Selection and training of judges.

111 P Documentation and judicial publications.

111 Q Justice Administration Staff Training.

111 R Tax Career Training.

112 Administration of Justice.

112 A Courts of Justice and Fiscal Ministry.

113 Records.

113 M Records linked to Public Faith.

12 Defense.

121 General Administration of Defense.

121 M Administration and General Defense Services.

121 N Armed Forces Personnel Training.

121 OR Personal in reservation.

122 Armed Forces.

122 A Modernization of the Armed Forces.

122 B Special modernization programs.

122 M Armed Forces Operational Expenses.

122 N Logistic Support.

13 Citizen Security and Prison Institutions.

131 General Administration of Security and Civil Protection.

131 M Directorate and General Security and Civil Protection Services.

131 N Forces Training and State Security Corps.

131 OR Forces and Bodies in reserve.

131 P Right of asylum and stateless persons.

132 Security and Public Order.

132 A Citizen Security.

132 B Road safety.

132 C Police acts on drugs.

133 Prison Institutions.

133 To Prison Centers And Institutions.

134 Civil Protection.

134 M Civil Protection.

135 Data Protection.

135 M Personal data protection.

14 Foreign Policy.

141 General Administration of Foreign Relations.

141 M Directorate and General Services for Foreign Affairs.

142 Diplomatic and Consular Action.

142 A State Action Abroad.

142 B Diplomatic action to the European Union.

143 Development Cooperation.

143 A Cooperation for Development.

144 Cooperation, Promotion and Cultural and Educational Dissemination Abroad.

144 A Cooperation, promotion and cultural dissemination abroad.

144 B Cooperation, promotion and educational outreach abroad.

Spending Area 2: Protection and Social Promotion Actions

21 Pensions.

211 Contributory Pensions.

211 M Social Security contributory pensions.

211 N Passive Classes Pensions.

211 OR Other Passive Class Pensions and Benefits.

212 Non-contributory pensions.

212 M Non-contributory pensions and welfare benefits.

212 N War Pensions.

212 OR Management and control of pension minimums.

219 Pension management.

219 M Social Security Economic Performance Management.

219 N Passive Classes Pension Management.

22 Other economic benefits.

221 Economic Benefits of Social Security.

221 M Temporary Disability Allowances and Other Social Security Economic Benefits.

222 Economic Benefits of Administrative Mutualism.

222 M Economic Benefits of Administrative Mutualism.

223 Pay Warranty Benefits.

223 M Pay Warranty Benefits.

224 Other Economic Benefits.

224 M Economic benefits per cessation of activity.

23 Social Services and Social Promotion.

231 Social Action.

231 A National Drug Plan.

231 B Actions in favour of emigrants.

231 C Social Security Social Services to persons with disabilities.

231 D Social Security Social Services to seniors.

231 E Other Social Security Social Services.

231 F Other social services in the State.

231 G Care for children and families.

231 H Actions in favor of immigrants.

231 I Personal Autonomy and Care for Dependence.

232 Social Promotion.

232 A Promotion and Services to Youth.

232 B Equal opportunities for women and men.

232 C Actuations for comprehensive prevention of gender-based violence.

239 Social Services Management.

239 M Social Security Social Services Management.

24 Employment Promotion.

241 Promotion of employment and job integration.

241 A Promotion of labour insertion and stability.

241 N Development of self-employment, social economy and corporate social responsibility.

25 Unemployment.

251 Unemployment Assistance.

251 M Benefits to the unemployed.

26 Access to Housing and Building Building.

261 Access to housing and building development.

261 N Promotion, administration and aid for rehabilitation and access to housing.

261 Or Building and Building Building.

261 P Urbanism and soil policy.

29 Social Security Management and Administration.

291 Social Security and Social Security Management, Inspection and Control.

291 A Inspection and Control of Security and Social Protection.

291 M Directorate and General Services for Social Security and Social Protection.

Spending area 3: Preferential character production of public goods

31 Healthcare.

311 General Administration of Health.

311 M Directorate and General Services for Health, Social Services and Equality.

311 O Health and Professional Management Policies.

312 Hospitals, Care Services and Health Centers.

312 A Hospital Assistance in the Armed Forces.

312 B Primary health care. National Institute for Health Management.

312 C Specialized health care. National Institute for Health Management.

312 D Maritime Medicine.

312 E Health Care of Administrative Mutualism.

312 F Primary Health Care for Collaborators with the Social Security and Social Institute of the Navy.

312 G Specialized health care for partners with the Social Security and Social Institute of the Navy.

313 Public health actions.

313 A Healthcare and pharmacy.

313 B Public health, health and quality.

313 C Food security and nutrition.

313 D Donation and transplantation of organs, tissues and cells.

32 Education.

321 General Administration of Education.

321 M Directorate and General Services for Education, Culture and Sport.

321 N Permanent Education Teacher Training.

322 Teaching.

322 A Child and Primary Education.

322 B Secondary education, vocational training and Official Language Schools.

322 C University Teachings.

322 E Arts Teachings.

322 F Education on the outside.

322 G Compensation Education.

322 I Special Teachings.

322 K School-age sport and at the University.

322 L Other teaching and educational activities.

323 Educational Promotion.

323 M Grants and student support.

324 Complementary teaching services.

324 M Complementary teaching services.

33 Culture.

332 Libraries and Files.

332 To Files.

332 B Libraries.

333 Museums and plastic arts.

333 To Museums.

333 B Exhibits.

334 Cultural Promotion.

334 A Promotion and Cultural Cooperation.

334 B Book Promotion and Cultural Publications.

334 C Promotion of cultural industries.

335 Performing Arts.

335 A Music and Dance.

335 B Theatre.

335 C Cinematography.

336 Sports and Physical Education.

336 A Promotion and support of sports activities.

337 Archaeology and protection of the Historical-Artistic Heritage.

337 A Historical-National Heritage Administration.

337 B Conservation and restoration of cultural goods.

337 C Protection of Historic Heritage.

Spending area 4: Economic character actions

41 Agriculture, Fisheries and Food.

412 Improvements in agricultural structures and production systems.

412 C Competitiveness and quality of production and agricultural markets.

412 D Competitiveness and quality of agricultural health.

412 M Regulation of agricultural markets.

413 Agri-food industrial competitiveness and food quality.

413 A Competitiveness agri-food industry and food quality.

414 Rural development.

414 A Water resource management for irrigation.

414 B Rural Development.

414 C Sustainable Rural Development Programme.

415 Protection and development of fisheries resources and improvement of structures.

415 A Protection of fisheries resources and sustainable development.

415 B Improvement of fisheries structures and markets.

416 Risk forecasting in agricultural and fisheries production.

416 A Forecast of Risks in Agricultural and Fishing Productions.

42 Industry and Energy.

421 Administrative Actions on Industry.

421 M Directorate and General Services for Industry and Energy.

421 N Regulation and protection of industrial property.

421 O Quality and industrial safety.

422 Reconversion and industrial development.

422 Regional Incentives to Industrial Location.

422 B Industrial development.

422 M Reconversion and reindustrialisation.

423 Development of Mining and Mining Comarcas.

423 M Alternative development of coal mining districts.

423 N Mining exploitation.

424 Nuclear Protection and Security.

424 M Nuclear safety and radiation protection.

425 Energy Management and Efficiency.

425 A Standards and Energy Development.

43 Trade, Tourism and SMEs.

431 Commerce.

431 A Business Promotion and Internationalization of the Company.

431 N Foreign trade planning.

431 O Ordination and Modernization of Commercial Structures.

432 Tourist planning and promotion.

432 A Coordination and promotion of tourism.

433 Business Development.

433 M Support for small and medium enterprises.

44 Transportation Grants.

441 Transportation Grants.

441 M Grants and support for land transport.

441 N Grants and support for shipping.

441 O Grants and support for air transport.

441 P Grants to the transport of goods.

45 Infrastructures.

451 General Infrastructure Administration.

451 M Studies and services technical assistance in Public Works and Urbanism.

451 N Development Directorate and General Services.

451 O Directorate and General Services of Agriculture, Food and Environment.

452 Water Resources.

452 A Water Management and Infrastructure.

452 M Regulations and territorial management of water resources.

453 Land transport infrastructure.

453 A Infrastructure for rail transport.

453 B Building road infrastructure.

453 C Conservation and exploitation of roads.

453 M Land transport planning and inspection.

454 Maritime transport infrastructure.

454 M Maritime traffic regulation and safety.

455 Air Transport Infrastructure.

455 M Regulation and oversight of civil aviation.

456 Environmental actuations.

456 A Quality of Water.

456 B Protection and improvement of the environment.

456 C Protection and improvement of the natural environment.

456 D Take action on the coast.

456 M Actuations for the Prevention of Pollution and Climate Change.

457 Actuations in coal mining districts.

457 M Infrastructures in coal mining districts.

46 Research, development and innovation.

462 Research and studies related to general public services.

462 M Research and sociological and constitutional studies.

462 N Research and statistical and economic studies.

463 Basic Research.

463 A Scientific Research.

463 B Promotion and coordination of scientific and technical research.

464 Defense-related research and development.

464 To Research and Studies of the Armed Forces.

464 B Support for technological innovation in the defense sector.

465 Health-related research and development.

465 A Healthcare Research.

466 Education-related research and development.

466 A Research and educational assessment.

467 Research and development in other sectors.

467 A Astronomy and astrophysics.

467 B Research, development and experimentation in transport and infrastructure.

467 C Research and technological-industrial development.

467 D Agricultural research and experimentation.

467 E oceanographic and fisheries research.

467 F Geologic-mining and environmental research.

467 G Research and development of the Information Society.

467 H Energy, environmental and technological research.

467 I Telecommunications Technology Innovation.

49 Other economic actions.

491 Communications.

491 M Management and promotion of telecommunications and the Information Society.

491 N Universal Postal Service.

492 Competition Defense.

492 M Defense of competition in markets and regulation of productive sectors.

492 N Regulation and surveillance of competition in the Tabacos Market.

492 O Protection and promotion of the rights of consumers and users.

493 Financial sector management.

493 M Insurance management, control and management.

493 OR Accounting and Audit Regulation.

494 Labor relationships.

494 M Administration of labor relations and working conditions.

495 Mapping, meteorology and metrology.

495 A Development and application of Spanish geographic information.

495 B Meteorology.

495 C Metrology.

496 Game sector sorting.

496 M Regulation of the game.

497 Maritime Services.

497 M Salvage and fight against pollution at sea.

Spending area 9: General character actions

91 High address.

911 High State Address.

911 M Head of State.

911 N Legislative activity.

911 OR External Public Sector Control.

911 P Constitutional Control.

911 Q Support for the administrative management of the Head of State.

912 Senior Government Address.

912 M Government Presidency.

912 N High State Advisory.

912 Or Relations with the General Courts, Government Secretariat and support for the High Direction.

912 P Government advice on social, economic and labour issues.

912 Q Advice for the protection of national interests.

92 Services of a general character.

921 General Administration.

921 N Directorate and organization of the Public Administration.

921 OR Training of Public Administrations staff.

921 P State peripheral administration.

921 Q Informational coverage.

921 R Advertising of legal rules.

921 S Advice and defence of the interests of the State.

921 T Ministry Transport Services.

921 U Publications.

921 V Evaluation of public policies and programs, quality of services and regulatory impact.

921X Assessment of the transparency of public activity.

922 Coordination and territorial organization of the State.

922 M Territorial organization of the State and development of their systems of collaboration.

922 N Coordination and Financial Relations with Territorial Authorities.

923 General Administration of Economy and Finance.

923 A State Heritage Management.

923 C Statistical elaboration and dissemination.

923 M Directorate and General Services of Finance and Public Administrations.

923 N Training of Economics and Finance staff.

923 OR Debt Management and State Treasury.

923 P Relations with Multilateral Financial Organizations.

923 Q Directorate and General Services for Economics and Competitiveness.

923 R Centralized Hiring.

924 Citizen participation.

924 M Elections and Political Parties.

929 Unforeseen, transient situations and execution contingencies.

929 M Unforeseen and unclassified functions.

929 N Budget execution contingency fund.

93 Financial and tax administration.

931 Economic and Fiscal Policy.

931 M Forecast and economic policy.

931 N Budget policy.

931 OR Tax Policy.

931 P Internal Control and Public Accounting.

931 Q Control and Oversight of Fiscal Policy.

932 Tax System Management.

932 A Application of the state tax system.

932 M Real Estate Catstar Management.

932 N Administrative-economic claims resolution.

94 Transfers to other public administrations.

941 Transfers to Autonomous Communities.

941 M Transfers to Autonomous Communities for participation in state revenue.

941 N Transfers to Autonomous Communities by the Interterritorial Compensation Funds.

941 Or Other Transfers to Autonomous Communities.

941 P Transfers to Autonomous Communities by cost of services assumed.

942 Transfers to Local Entities.

942 A Local Economic Cooperation of the State.

942 M Transfers to Local Entities for Participation in State Revenue.

942 N Other contributions to Local Entities.

943 Financial relations with the European Union.

943 M Transfers to the General Budget of the European Union.

943 N Development cooperation through the European Development Fund.

95 Public debt.

951 Public debt.

951 M Amortization and financial expenses of the public debt in euro.

951 N Amortization and financial expenses of public debt in foreign currency.

ANNEX II

Economic classification of expenditure

In those assumptions that development is anticipated by sectors of a concept, they will be identified by the following digits.

0 State Administration.

1 Autonomous Bodies.

2 Social Security.

3 State agencies and other Public Bodies.

4 Companies, business public entities, foundations and other public sector entities.

5 Autonomous Communities.

6 Local Corporations.

7 Private companies.

8 Families and non-profit institutions.

9 Exterior.

Economic classification of the expense budget.

1 Staff expenses.

10 High charges.

100 Basic and other remuneration.

00. Basic remuneration.

01. Additional remuneration.

107 Contributions to pension plans.

11 Possible Personnel.

110 Basic and other remuneration.

00. Basic remuneration.

01. Additional remuneration.

02. Other remuneration.

117 Contributions to pension plans.

12 Officials.

120 Basic Retributions.

00. Salaries of group A1 and group A.

01. Salaries of group A2 and group B.

02. Wages of group C1 and group C.

03. Salaries of group C2 and group D.

04. Personal wages of professional groups and group E.

05. Trienes.

06. Extraordinary pagas.

07. Other basic remuneration.

10. Salary of troops and permanent professional marinery.

11. Salaries of troops and non-permanent professional marineria.

121 Complementary retributions.

00. Target add-on.

01. Specific add-on.

02. Compensation for residence.

03. Other add-ons.

09. Complement of troop destination and professional marinery.

10. Specific complement of troops and professional marinery.

11. Incentives for years of troop service and professional marinery.

12. Voluntary reserve compensation.

122 Retributions in kind.

00. House housing.

01. Dressing room.

02. Bonuses.

09. Other.

123 Compensation received by destination abroad.

00. Compensation for destination abroad.

01. Compensation for education.

124 Practices of officials in practice.

00. Salaries of group A1 and group A.

01. Salaries of group A2 and group B.

02. Wages of group C1 and group C.

03. Salaries of group C2 and group D.

04. Personal wages of professional groups and group E.

05. Trienes.

06. Extraordinary pagas.

07. Additional remuneration.

127 Contributions to pension plans.

13 Labor.

130 Fixed Labor.

00. Basic remuneration.

01 Other remunerations.

131 Work Eventually.

132 Retributions in kind.

00. House housing.

01. Dressing room.

02. Bonuses.

09. Other.

137 Contributions to pension plans.

14 Other staff.

143 Other staff.

147 Contributions to pension plans.

15 Performance Incentives.

150 Productivity.

151 Charts.

153 Special Dedication Add-on.

16 Costs, benefits and social expenses in charge of the employer.

160 Social quotas.

00. Social Security.

01. MUFACE.

02. ISFAS.

03. MUGEJU.

09. Other.

162 Social expenses for staff.

00. Training and further training of staff.

01. Economates and canteens.

02. Transportation of personnel.

04. Social action.

05. Insurance.

09. Others.

2 Current expenditures on goods and services.

20 Leases and Fees.

200 Land Leases and Natural Goods.

202 Building Leases and other constructs.

203 Leases of machinery, facilities and tools.

204 Transport Media Leases.

205 Furniture and Ensework Leases.

206 Equipment Leases for Information Processes.

208 Leases of other tangible fixed assets.

209 Canons.

21 Repairs, Maintenance and Conservation.

210 Infrastructure and natural assets.

212 Buildings and other constructs.

213 Machinery, facilities and tools.

214 Transport items.

215 Furniture and Enbeings.

216 Teams for information processes.

218. Goods located on the outside.

219 Other material immobilized.

22 Material, supplies, and others.

220 Office Material.

00. Ordinary not inventorable.

01. Press, magazines, books and other publications.

02. Non-inventorable computing material.

15. Office material on the outside.

221 Supplies.

00. Electrical energy.

01. Water.

02. Gas.

03. Fuel.

04. Dressing room.

05. Power.

06. Pharmaceutical products and medical equipment.

07. Military and police supplies.

08. Supplies of sports, didactic and cultural material.

09. Labors Nacional Moneda and Timbre.

11. Supplies of machinery parts, tools and transport elements.

12. Supplies of electronic, electrical and communications equipment.

15. Supplies on the outside.

99. Other supplies.

222 Communications.

00. Telecommunications Services.

01. Postcards and Messaging.

15. Communications on the outside.

99. Other.

223 Transports.

224 Insurance Prims.

225 Tributes.

00. State.

01. Autonomics.

02. Local.

15. Tributes on the outside.

226 Miscellaneous expenses.

01. Protocolary and representative attention.

02. Advertising and propaganda.

03. Legal, contentious.

06. Meetings, conferences and courses.

07. Oppositions and selective testing.

08. Reserved expenses.

09. Cultural and sporting activities.

15. Miscellaneous expenses abroad.

99. Others.

227 Jobs by other companies and professionals.

00. Cleaning and grooming.

01. Security.

02. Assessments and expertise.

04. Custody, deposit and storage.

05. Electoral processes and popular consultations.

06. Studies and technical work.

07. For the recruitment of the national and international information coverage service of public interest.

15. Work done by other companies and professionals abroad.

99. Others.

23 Compensation for service reason.

230 Diets.

231 Locomotion.

232 Transfer.

233 Other indemnities.

24 Publications Expenses.

240 Issue and Distribution Expenses.

25 Health Care Concerts.

250 With Social Security.

251 With free insurance entities.

259 Other healthcare concerts.

27 Shopping, supplies, and other activity-related expenses.

3 Financial expenses.

30 Public debt in euros.

300 Interests.

301 Issue, modification, and cancellation expenses.

303 Implicit Res.

309 Other financial expenses.

31 Loans in euros.

310 Interests.

311 Issue, modification, and cancellation expenses.

313 Implicit flows.

319 Other financial expenses.

32 Public debt in foreign currency.

320 Interests.

321 Issue, Modification, and Cancellation Expenses.

322 Change Differences.

323 Implicit Res.

329 Other financial expenses.

33 Foreign currency loans.

330 Interests.

331 Issue, modification, and cancellation expenses.

332 Change Differences.

333 Implicit Res.

339 Other financial expenses.

34 Deposits and sureties.

340 Interest in deposits.

341 Fiance Interests.

35 Interest in late payment and other financial expenses.

352 Delay interest.

359 Other financial expenses.

4 Current Transfers.

40 To the State Administration.

41 To stand-alone organisms.

42 To Social Security.

43 To State Agencies And Other Public Bodies.

44 To Companies, Business Public Entities, Foundations, and Rest of Public Sector Entes.

45 To Autonomous Communities.

46 To Local Entities.

47 To private companies.

48 For non-profit families and institutions.

49 Outside.

5 contingency and other unforeseen funds.

50 Endowment to the Budget Execution Contingency Fund.

500 Budget Execution Contingency Fund. Article 50 of Law 47/2003 of 26 November, General Budget.

6 Actual Investments.

60 New investment in infrastructure and goods for general use.

600 Investments in Land.

601 Other.

61 Reorder investment in infrastructure and goods for general use.

610 Investments in Land.

611 Other.

62 New investment associated with operational operation of services.

620 New investment associated with operating operation of services.

63 Reorder investment associated with operating operation of services.

630 Reorder investment associated with operating operation of services.

64 Intangible investment expenses.

640 Intangible investment expenses.

65 Military investments in infrastructure and other goods.

650 Military investments in infrastructure and other goods.

66 Military investments associated with the operation of services.

660 Military investments associated with the operational operation of services.

67 Military expenses of intangible investments.

670 Military expenses of intangible investments.

7 Capital Transfers.

70 To the State Administration.

71 To Autonomous Bodies.

72 To Social Security.

73 To State Agencies And Other Public Bodies.

74 to Companies, Business Public Entities, Foundations, and the rest of Public Sector Entes.

75 To Autonomous Communities.

76 To Local Entities.

77 To private companies.

78 For non-profit families and institutions.

79 Outside.

8 Financial Assets.

80 Acquisition of Public Sector Debt.

800 Acquisition of Short-Term Public Sector Debt.

801 Long-term Public Sector Debt Acquisition.

81 Acquisition of bonds and bonds outside the Public Sector.

810 Acquisition of bonds and bonds outside the Public Sector in the short term.

811 Acquisition of bonds and bonds outside the Public Sector in the long term.

82 Concession of loans to the Public Sector.

820 Short-term loans.

821 Long-term loans.

83 Concession of loans outside the Public Sector.

830 Short-Term Loans.

831 Long-term loans.

84 Constitution of deposits and bonds.

840 Deposits.

00. In the short term.

01. Long term.

841 Fiances.

00. In the short term.

01. Long term.

85 Acquisition of shares and units of the Public Sector.

850 Acquisition of shares and units of the Public Sector.

86 Acquisition of shares and shares outside the Public Sector.

860 National or European Union companies.

861 From other companies.

87 Heritage Contributions.

870 Heritage contributions.

89 Subscription of shares and contributions of funds to international organizations.

890 Subscription of shares and contributions of funds to international organizations.

9 Financial liabilities.

90 Depreciation of public debt in euro.

900 amortization of public debt in euro in the short term.

901 Repayment of public debt in euro in the long term.

91 Amortisation of loans in euro.

910 Amortization of short-term loans from Public Sector entities.

911 Amortization of long-term loans from Public Sector entities.

912 Amortization of short-term loans from outside the Public Sector.

913 Amortization of long-term loans from outside the Public Sector.

92 Amortization of public debt in foreign currency.

920 Amortization of public debt in foreign currency in the short term.

921 Amortization of public debt in foreign currency in the long term.

93 Amortization of foreign currency loans.

930 Amortization of short-term foreign currency loans.

931 Amortization of long-term foreign currency loans.

94 Deposits and sureties Devolution.

940 Deposit Devolution.

941 Bonding development.

95 Puesta in circulation of metal currency.

951 Metal currency negative circulation.

ANNEX III

Economic Classification of Revenue

Economic classification of the revenue budget.

1 Direct taxes and social contributions.

10 On rent.

100 Of the natural persons.

00. Tax on the Income of Physical Persons.

101 Of Companies.

00. Corporation Tax.

102 Non-residents.

00 Non-Resident Income Tax.

11 On capital.

119 Other taxes on capital.

12 Social Quotations.

120 Contributions from special schemes of civil servants.

00. Pasos de Derechos Pasivos.

01. Contributions from officials to Mutual Societies.

02. Compulsory contribution from the State to the mutual benefits of civil servants.

129 Other quotes.

00. Unemployment share.

01. Professional training fee.

02. Business quotas to the Wage Guarantee Fund.

13 On the production and storage of electricity and fuel.

130 On the value of the production of electrical energy.

131 On the production of spent nuclear fuel and radioactive waste resulting from nuclear power generation.

132 On the storage of spent nuclear fuel and radioactive waste in centralized facilities.

19 Other direct taxes.

190 Other direct taxes.

2 Indirect taxes.

21 On Added Value.

210 Value Added Tax.

00. VAT on imports.

01. VAT on internal transactions.

22 On specific consumption.

220 Excise taxes.

00. On alcohol and derived beverages.

01. About beer.

03. On tobacco work.

04. On hydrocarbons.

06. On intermediate products.

07. On electricity.

08. On coal.

99. Others.

23 On Foreign Traffic.

230 Customs duties and charges having equivalent effect established for the import or export of goods.

231 Regulatory Exactions and Other Agricultural Charges.

28 Other indirect taxes.

280 Cotization, production and storage of sugar and isoglucose.

281 Insurance Premium Tax.

283 Gaming Activity Tax.

00. Sports mutual bets.

01. For counter sports betting.

02. From other games.

285 Tax on Greenhouse Gases.

289 Other indirect taxes.

3 Rates, public prices, and other income.

30 Rates.

300 Rights for the issuance of professional identity cards to foreign workers.

301 Canon of Occupation and Use of Maritime-Land Public Domain.

302 Rate by address and inspection of works.

303 Rate for the exercise of judicial authority in civil, litigation-administrative and social orders.

304 DNI and Passport Issue Fees.

01. DNI.

02. Passports.

305 Consular Fees.

306 Canon for use of continental waters for the production of electrical energy.

307 Rate per radio public domain reservation.

308 Airport security rates.

309 Other Rates.

00. Rate by cadastral accreditation.

01. Game rates.

02. Fee for recognitions, authorizations and contests.

03. Fee for the provision of services and performance of air navigation activities.

04. Fee for the provision of services by the General Directorate of Merchant Marine.

05. General Telecommunications Rate.

06. Cadastral Regularization Rate.

07 Fees for external health checks carried out on meat and products of animal origin from non-Community countries.

08 Rate for exam rights.

11. Fee for the administrative management of the game (Article 49 Act 13/2011).

99. Other.

31 Public Prices.

310 tuition fees for courses and seminars.

311 Entries to museums, exhibitions, shows, etc.

319 Other public prices.

32 Other income from service delivery.

320 Commissions for financial operations and insurance.

322 Financial Management.

01. Administration and collection.

02. Compensation for expenditure on the collection of traditional own resources of the European Union.

99. Others.

329 Other income from service delivery.

33 Sale of Goods.

330 Sales of own publications.

332 Sale of photocopies and other reprographic products.

333 Drug sales.

334 Sale of agricultural products.

335 Sale of waste material.

336 Revenue from the Fund governed by Law 17/2003.

339 Sale of other goods.

38 Current Operations Reintegration.

380 Of closed exercises.

381 From Current Quote.

39 Other income.

391 Recargos and Fines.

00. Executive period surcharges.

01. Interest on late payment.

02. Fines and penalties.

03. Surcharge on autoliquidations.

99. Others.

392 Change Differences.

393 Differences between redemption and emission values.

394 Reintegration of amounts paid to workers on behalf of companies (Salarial Guarantee Fund).

399 Miscellaneous Revenue.

00. Compensation of services provided by public servants.

01. Eventual resources.

02. Revenue from deleted organisms.

99. Other miscellaneous revenue.

4 Current Transfers.

40 From the State Administration.

400 From the department to which it is attached.

401 From other ministerial departments.

41 Of Autonomous Bodies.

410 Current Transfers of Autonomous Bodies.

42 Social Security.

43 State Agencies And Other Public Bodies.

430 State Agencies.

431 From Other Public Bodies.

44 Companies, Business Public Entities, Foundations and other Public Sector entities.

440 State-owned commercial companies.

441 Business public entities.

442 Public Foundations.

449 From the rest of the public sector.

45 Autonomous Communities.

450 Concerted Contributions.

00. Cupo del País Vasco.

01. De Navarra.

459 Other current transfers.

46 Local Entities.

460 Of Ayndalls.

461 Island Diputations & Cabildos.

469 Other Current Transfers.

47 Private companies.

48 Families and non-profit institutions.

49 From outside.

490 From The European Social Fund.

491 Of The European Agricultural Guarantee Fund (EAGF).

492 Other transfers from the European Union.

493 Contributions from international cooperation agreements.

499 Other Current Transfers.

5 Heritage Revenue.

50 Title and value interests.

500 Of The State.

501 Stand-alone organisms.

504 Companies, Business Entities, Foundations and other Public Sector entities.

505 Autonomous Communities.

506 Local Entities.

507 Private companies.

51 Interest in advances and loans granted.

510 To The State.

511 To stand-alone organisms.

512 To Social Security.

513 To State Agencies.

514 To companies, Public Entities, Foundations and other Public Sector entities.

01. ICO.

99. Others.

515 To Autonomous Communities.

516 To Local Entities.

517 To private companies.

518 For non-profit families and institutions.

519 Outside.

52 Deposit Interests.

520 Bank Account Interest.

00. Interests of the judicial consignations.

09. Interest on the Treasury account at the Banco de España.

99. Other bank account interests.

529 Interest in other deposits.

53 Dividends and shareholdings in profits.

531 Of Autonomous Bodies.

534 Companies, Business Entities, and other Public Sector entities.

03. Banco de España.

04. Institute of Official Credit.

06. Real Casa de la Moneda. National Currency and Timbre Factory.

09. ENAIRE Business Public Entity.

10. Sociedad Estatal de Participaciones Industriales (SEPI).

11. State society Lotteries and State Gambling (SELAE).

12. Other State Societies of the Heritage Group.

99. Other equity interests.

537 Private companies.

54 Real Estate Rents.

540 Rental and Real Estate Products.

00. Rental housing.

10. Rental of premises.

99. Other real estate products.

541 Rustic farm leases.

549 Other rents.

55 Concessions and Special Advantage Products.

550 Administrative concessions.

551 Agricultural and forestry provings.

557 Greenhouse Gas Emission Allowances.

559 Other concessions and leverage.

59 Other Heritage Income.

591 Benefits for making financial investments.

599 Others.

6 Disposal of actual investments.

60 Grounds.

600 Solar Sale.

601 Sale of rustic estates.

61 Of the other actual investments.

619 Sale of other real investments.

68 Reintegration by capital operations.

680 Closed exercises.

681 From current budget.

7 Capital Transfers.

70 From State Administration.

700 From the department to which it is attached.

701 From other ministerial departments.

71 Of Autonomous Bodies.

710 Capital transfers of autonomous bodies.

72 Social Security.

720 Social Security Capital Transfers.

73 From State Agencies And Other Public Bodies.

730 Capital Transfers of State Agencies and Other Public Bodies.

74 Corporate Public Entities, Foundations and other Public Sector entities.

740 State-owned commercial companies.

741 Business Public Entities.

749 Of The Rest of Public Sector Entities.

75 Autonomous Communities.

76 Of Local Entities.

760 Of Ayndalls.

761 Island Diputations And Cabildos.

769 Other capital transfers.

77 From private companies.

78 Of non-profit families and institutions.

79 From outside.

790 European Regional Development Fund.

791 Cohesion Fund.

792 European Fisheries Fund and other agricultural and fisheries resources.

793 European Agricultural Fund for Rural Development (EAFRD).

795 Other transfers from the European Union.

799 Other transfers.

8 Financial Assets.

80 Public Sector Debt Disposal.

800 Public Sector Debt Disposal in the short term.

801 Long-term Public Sector Debt Disposal.

81 Disposal of bonds and bonds from outside the Public Sector.

810 Disposal of bonds and bonds from outside the Public Sector in the short term.

811 Disposal of bonds and bonds from outside the Public Sector in the long term.

82 Loans granted to the Public Sector.

820 Loans to the Public Sector in the short term.

821 Loans granted to the Public Sector in the long term.

83 Loans granted outside the Public Sector.

830 Reintegration of loans granted outside the Public Sector in the short term.

831 Loans granted outside the Public Sector in the long term.

84 Deposit and bond developments.

840 Devolution of deposits.

841 Bonding development.

85 Disposal of shares and participations and return of contributions from the Public Sector.

850 Disposal of shares and units of the National Public Sector.

851 Disposal of shares and return of Public Sector contributions in International Organizations.

852 Other enajenations or returns.

86 Disposal of shares and units from outside the Public Sector.

860 National or European Union companies.

861 From other companies.

87 Cash Remover.

870 Cash Remover.

88 Return on capital contributions.

880 Return of capital contributions.

9 Financial liabilities.

90 Emission of public debt in euro.

900 Issue of public debt in euro in the short term.

901 Issue of public debt in euro in the long term.

91 Loans received in euros.

910 Short-term loans received from Public Sector entities.

911 Loans received over the long term from Public Sector entities.

912 Short-term loans received from outside the Public Sector.

913 Long-term received loans from outside the Public Sector.

92 Issue of public debt in foreign currency.

920 Short-term foreign currency public debt issue.

921 Long-term foreign currency public debt issue.

93 Loans received in foreign currency.

930 Loans received in foreign currency in the short term.

931 Loans received in long-term foreign currency.

94 Deposits and Bails Received.

940 Deposits received.

941 Fiances Received.

95 Puesta in circulation of metal currency.

951 Puesta in positive metal currency circulation.

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