Having regard to the text of the minutes containing the agreement on the final salary tables for the years 2014 and 2015 of the 5th State-wide collective agreement for dispatches of tax technicians and tax advisors (code of Convention number 99012405011999) which was signed, dated 2 March 2015, by the Joint Commission of the Convention of which the Spanish Federation of Professional Associations of Tax and Tax Advisers (FETTAF) is a member, in representation of the companies in the sector, and the trade unions CC.OO. -Services and FeS-UGT, in representation of the workers concerned, and in accordance with the provisions of Article 90 (2) and (3) of the Law on the Status of Workers, Recast Text adopted by Royal Legislative Decree 1/1995 of 24 March, and in Royal Decree 713/2010 of 28 May on the registration and deposit of collective agreements and agreements of work,

This Employment General Address resolves:

First.

Order the registration of the said act in the corresponding Register of collective agreements and agreements working through electronic means of this Steering Center, with notification to the Commission Peer.

Second.

Arrange your publication in the "Official State Bulletin".

Madrid, April 16, 2015. -Director General of Employment, Xavier Jean Braulio Thibault Aranda.

ACT NO 2 OF THE JOINT COMMISSION OF THE V COLLECTIVE AGREEMENT FOR DISPATCHES OF TAX TECHNICIANS AND TAX ADVISORS

Wizards:

On union representation:

CCOO-Services: Don Manuel Cabrera Corral.

FeS-UGT:

Dona Maria Pedraza Lopez-Rey.

Don Angel Garcia Nuno.

In business representation:

FEAPTTAF:

Don Arturo Casinos Garces.

Don Juan Santiago Werner Alcon.

Don Andreu Tarrés Perales.

Don Manuel Aguilera Fernández.

Advisor: Don Joan Casanovas i Sugráyes.

In Madrid, on March 2, 2015, at the headquarters of the Federation of UGT Services, being 11:00 hours, the lords expressed in the margin, in the representation that is indicated, are gathered.

The purpose of the meeting is to discuss the elaboration of the final salary tables for 2014, as indicated in article 24 of the Fifth Collective Agreement for the Dispatches of State-owned Tax and Tax Advisors. (convention code number 9912405).

Chairs the meeting don Arturo Casinos Garces, acting as Secretary Don Ángel García Nuno (FeS-UGT).

Mr. President declares the session open, following the study, debate and approval of the following topics:

1. Approval of final salary tables for the year 2014.

Article 24 of the Convention states:

" For the year 2014 and 2015, the increase in agreed wages will be adjusted to the pace of activity of the Spanish Economy of the previous year, according to the following criteria:

An increase of 0.60% if the increase in GDP is less than 1%; An increase of 1.00% if the increase in GDP is greater than 1% and less than 2%; An increase of 1.50% if the increase in GDP is greater than 2%. "

The Joint Commission interprets that the final GDP for 2013 is -1.2%, so it is for the 2013 tables to apply an increase of 0,6%, in accordance with the criteria laid down in Article 24 of the Convention.

Consequently, the final salary tables for 2014, as set out in the Annex to this Act, are unanimously approved.

2. Approval of final salary tables for the year 2015.

Article 24 of the Convention states:

" For the year 2014 and 2015, the increase in agreed wages will be adjusted to the pace of activity of the Spanish Economy of the previous year, according to the following criteria:

An increase of 0.60% if the increase in GDP is less than 1%; An increase of 1.00% if the increase in GDP is greater than 1% and less than 2%; An increase of 1.50% if the increase in GDP is greater than 2%. "

The Joint Commission interprets that the final GDP for 2014 is 1.4%, so it is appropriate to apply an increase of 1% on the 2014 tables, in accordance with the criteria set out in Article 24 of the Convention.

Consequently, the final salary tables for 2015 set out in the Annex to this Act are unanimously approved.

3. Publication of the minutes.

The Joint Commission agrees to delegate to Don Alvaro Vicioso Alfaro, the register before the REGCON of these minutes for later publication in the "Official Gazette of the State".

And there are no other issues to be dealt with at this meeting, representing each of the organizations involved, the signatories, on the spot and date indicated, subscribe to these minutes.

ANNEX

Definitive salary tables years 2014 and 2015 of the V Collective Agreement for Offices of Tax Technicians and Tax Advisors

	Year 2014	Year 2015
Group I:
Titled	20.039, 93	20.240.33
	18.894.78	19.083.73
Group II:
Coordinator	17.978.67	18.158.46
1.	16.031.93	16.192.25
2.	14.829.54	14.977.84
Administrative Auxiliary	12.596.52	12.722.49
Group III:
	Cobrator, Repartidor	11.222.35	11.334.57
staff	11.222.35	11.334.57
Group IV. Of incorporation:
-Year Auxiliary	10.077, 20	10.177.97
	Year Auxiliary	11.336.87	11.450.24
Training year	10.077.20	10.177.97
year training	11.336, 87	11.450.24