Key Benefits:
The legislative framework of reference in budgetary matters for the elaboration of the General Budget of the State is essentially shaped by the Spanish Constitution of 27 December 1978, Law 47/2003, of 26 of November, General Budget, Organic Law 2/2012 of 27 April, budgetary stability and financial sustainability, and European regulations on budgetary matters that are applicable.
In accordance with Article 36.2 of Law 47/2003, of 26 November, General Budget, the procedure for the preparation of the General Budget of the State will be established by order of the Minister of Finance and Public Service.
This Ministerial Order dictates the rules for the preparation of the State Budget for 2017. It covers the general criteria for budgeting, the institutional setting of budgets, the process of drawing up and processing the preliminary draft budget, establishing the composition of the bodies involved in the budget. process of elaboration, deadlines and documentation for the preparation, and details of the content of the budgetary structures.
For the purposes of the approval of this order, it is necessary to refer to the background that defines its current context.
The electoral calendar and the situation of a functioning government until the end of October 2016 has prevented the approval of the General Budget of the State for 2017 so that, in accordance with the provisions of the Article 134.4 of the Spanish Constitution, the budgets of the year 2016 are considered automatically extended until the approval of the new ones.
In this situation the government has continued to maintain its commitments on budgetary stability acquired with the European Union, through the approval, among other measures, of the Royal Decree Law 3/2016, of December 2, of measures in the field of taxation aimed at the consolidation of public finances and other urgent social measures, and the Agreement of the Council of Ministers of 2 December 2016 setting out the objectives of stability budget and public debt for the period 2017-2019, and the Non-Financial Expenditure Limit of the State For 2017, which together with the Budget Plan referred to the European authorities, reinforce the support for the implementation of the path of reduction of the established public deficit. With this package of measures, the government guarantees not only the fulfilment of the objective of stability but also the adequacy of the spending of the State of the Budget carried over, to the limit of non-financial expenditure for 2017 approved by the Cortes General.
Once the exceptionality of the legal and calendar framework of this Ministerial Order has been exposed, having initiated the economic exercise of 2017 in an extended context, it has been necessary to adjust the process of elaboration and The process of the General Budget Project of the State for 2017 to a more executive and efficient model that allows to reduce the deadlines, maintaining in any case the essential pillars of the ordinary fulfillment that has been carried out in previous exercises.
Thus, the main change introduced in the procedure is that it will be initiated with the prior referral by the Ministry of Finance and Civil Service, of the budget envelope for each department. ministerial. This ensures that from the beginning of the process, the overall budget envelope of the set of departments is consistent with the State spending ceiling approved for 2017.
Finally, the entry into force of the new administrative laws has motivated the adaptation of the institutional scope of the present order to the new management of the state public sector that collects Law 40/2015, of October 1, Legal status of the Public Sector. In line with this, the General Budget of the State for 2017 will be drawn up in the framework of a subjective field that incorporates the provisions of that law, in particular as regards the composition and classification of the public sector. State institutional.
By virtue of the above, I have:
Article 1. General budgeting criteria.
The General Budget of the State for 2017 will be oriented towards the achievement of the objectives of the Government's economic policy and will bring its revenues and expenditure into line with the objectives of budgetary and budgetary stability. public debt approved by the Congress and the Senate, on 15 and 20 December 2016 respectively in accordance with the provisions of Article 15 of the Organic Law 2/2012 of 27 April 2012 on budgetary stability and sustainability Financial. In addition, the State Budget for 2017 should be adjusted to the non-financial expenditure ceiling of EUR 118,337 million, established by the Government in a manner consistent with the objective of budgetary stability and the expenditure rule approved for such exercise in the State pursuant to Articles 12 and 30 of the said Organic Law.
In this framework of objectives and expenditure ceiling, the guidelines for the distribution of expenditure and the criteria for the allocation of resources shall be determined by the holder of the Ministry of Finance and Public Service.
Article 2. Institutional scope.
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) The budgets of business public entities.
e) The budgets of state mercantile societies.
f) The budgets of state public sector foundations.
g) The budgets of the independent administrative authorities, the non-transferred public universities, the consortia attached to the General Administration of the State, the funds without legal personality and the other entities in the state public sector.
Article 3. Budgeting Unit.
The General Budget of the State will be drawn up in thousands of euros, with two decimal places.
Article 4. Process of drafting and processing of the preliminary draft.
The head of the Ministry of Finance and Civil Service will determine, in accordance with Article 36 of Law 47/2003, General Budget, the guidelines for the distribution of expenditure, establishing the criteria for drawing up proposals for budgets and their quantitative limits with the priorities and constraints to be respected,
To this end, the Committee on Spending Policies will be set up to be chaired by the head of the Ministry of Finance and Civil Service or, in his absence, by the head of the Secretariat of State for Budgets and Expenditure, and be made up of the heads of the ministerial departments or, in their absence, the deputy secretaries of the departments. The Chair of the Committee on Expenditure Policies may convene other spending managers, as well as the advisory staff it deems necessary.
The Budget Directorate-General will draw up the expenditure statements of the preliminary draft general budget of the State for 2017 taking into account the economic policy guidelines, the non-financial expenditure ceiling of the State budget, the priorities formulated by the Committee on Expenditure Policies, the ministerial budget envelopes determined by the Ministry of Finance and the Civil Service, and the proposals submitted by the various institutions managers.
The Secretariat of State for Budgets and Expenses will coordinate the proposals of the management centers of the Ministry of Finance and Civil Service and those of the management centers of other Ministries with powers in the revenue for the implementation of forecasts and estimates to be taken into account by the Directorate-General for Budgets in drawing up the revenue statements of the preliminary draft general budget of the State for the 2017.
Once the states of expenditure and revenue have been drawn up, they will be raised to the head of the Ministry of Finance and Civil Service, who will submit to the Government's agreement the preliminary draft of the State General Budget Law for 2017.
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. The financing proposals of the Department to these entities shall be adjusted to the budgetary envelope submitted by the Ministry of Finance and the Civil Service. 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, General Treasury of Social Security and Mutual Partners with Social Security, to form the preliminary draft budget for Social Security, which will be sent to the Ministry of Finance and the Civil Service to make the two Ministries raise it jointly with the government for approval and inclusion in the draft General Budget of the State.
Article 5. Structure of the General Budget of the State.
1. General structure of the expenditure budget of the state administrative public sector entities with limited budget.
The expenditure budget of the entities referred to in Article 2 (a) to (c) of this Order, as well as those of the State administrative public sector entities provided for in Article 2 (g) of this Order. In the case of the budget, the budget is limited to the appropriations in its budget, it is structured in the light of the objectives or objectives that the budget intends to achieve, the organization of the various public sector entities. State administrative and the economic nature of 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 allocations 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) Rest of state administrative public sector entities with limited budget.
The bodies and entities referred to in paragraphs (b) and (d) 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 entities with limited budget.
The revenue budget of the entities referred to in Article 2 (a) to (c) of this Order, as well as those of the State administrative public sector entities provided for in Article 2 (g), The regulations provide them with a limiting nature to the credits of their budget, it 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 and other entities of the State administrative public sector whose regulations confer the limit to the appropriations in your expenditure 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 remaining entities in the State administrative public sector whose expenditure budget is not limited.
State administrative public sector entities whose expenditure budget is not limited in nature shall draw up operating and capital budgets in the terms established by the Directorate-General for Budgets.
3.3 Of the state enterprise 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.
3.4 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.
Article 6. Documentation and deadlines for the preparation of the General Budget of the State.
1. State, autonomous bodies, other administrative public sector entities with limited budget.
The management centres included in the sub-sectors referred to in Article 6 (2) (a), (b) and (d) 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 drawn up by the aforementioned centres, as well as the information received from the Ministry of Finance and the Civil Service and which affects them.
The proposals of the management centres must conform to the budget envelope communicated by the Ministry of Finance and the Public Service to the ministerial departments, and will be forwarded to the Directorate-General for Budgets. within 15 calendar days from the communication of the said envelope.
The management centres shall also send to the Directorate-General for Community Funds, before 9 March 2017, 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 3 March 2017.
2. Social Security.
The Ministry of Health, Social Services and Equality will transmit within 15 calendar days from the communication of the envelope of the Ministry, to the Directorate General of the Budget, the proposals of the budgets of the National Institute of Health Management and the Institute of Older and Social Services, according to the documentation provided for this purpose by said Directorate General. The Department's financing proposals to these entities shall be in accordance with the budgetary envelope communicated by the Ministry of Finance and the Civil Service.
For their part, the Ministry of Employment and Social Security shall forward to the Ministry of Finance and Civil Service the preliminary draft budget for social security, together with the documentation referred to in Article 37 of the Law 47/2003 of 26 November 2003, General Budget, and of an annex of equivalences between the structure of programmes of its budget and the general defined, within 21 calendar days from the communication of the envelopes budget referred to in the first paragraph of this Article.
3. State administrative public sector entities that do not have a limiting budget.
State administrative public sector entities whose expenditure budget is not limited in nature, shall complete and forward to the Directorate-General for Budgets, through the budget office of the ministerial department of which they are dependent and within 21 calendar days from the communication of the envelope of the Ministry, their proposals for operating and capital budgets, consistent with the budgetary envelope communicated to the ministerial department of which they are dependent, accompanied by the explanatory memorandum of their content, the execution of the budgets of the previous year and the forecast of the execution of the current financial year.
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.
In addition, state-owned or state-represented consortia in their governing bodies, taking as a reference the date of January 1, 2017, will report on what their public administration would be. application of the criteria set out in point 2 of Article 120 of Law 40/2015 of 1 October of the Public Sector Legal Regime.
4. 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 and within 21 calendar days from the communication of the envelope of the Ministry, their proposals of operating budgets and capital, consisting of the envelope budget communicated to the ministerial department of which they are dependent, accompanied by the the explanatory statement of its contents, the execution of the budgets for the previous year and the forecast of the execution of the current financial year.
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 referred to in this paragraph shall, where appropriate, forward their multiannual action programmes, as referred to in Article 65 of Law 47/2003 of 26 November, on budgetary general, together with their budgets. (a) the holding and capital. These programs will reflect the corresponding pre-viewing economic-financial data for the years 2017, 2018, and 2019, 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 companies and entities that make up the public sector of the State will forward to the General Directorate of Community Funds, before March 9, 2017, a relationship between investment projects and other projects. expenditure items which are likely to be financed by European Union funds.
5. State public sector foundations.
The state public sector foundations will refer to the General Budget Directorate, through the ministerial department to which they are attached, and within 21 calendar days of the communication of the Ministry, its proposals for operating and capital budgets, consisting of the budget envelope communicated to the Ministry of Education, accompanied by the explanatory memorandum of its contents, the execution of the budget of the previous financial year, the forecast of the execution of the current financial year, and the description of its public investments with the Annex of its territorialisation 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.
6. Failure to submit proposals by deadline.
If the ministerial departments do not submit their proposals in time, the content of the budget envelope initially communicated by the Ministry of Finance and the Civil Service will be understood in all its terms. Public.
7. Articulated of the bill.
The Ministries shall forward to the Secretariat of State for Budget and Expenditure, by 3 March 2017, exclusively by electronic means, proposals for rules on budgetary content for which they shall be included in the budget. 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.
The HAP/1023/2015 Order, dated 29 May, is repealed and the rules for the preparation of the State's General Budget for 2016 are being dictated, and how many standards of equal or lower rank are opposed to the provisions of the This Order.
Final disposition first. 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 second. Referral of the annual accounts and audit reports for the financial year 2015.
The entities referred to in Article 6 (3), (4) and (5) of this Order shall forward to the Directorate-General for Budgets before 3 March 2017, and by the electronic means mentioned in the provision Second, a copy of the annual accounts and the audit report for the financial year 2015.
Equal obligation is incumbent on the management entities of the funds without legal personality from the state public sector.
Final disposition third. 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 6 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 fourth. Entry into force.
This Ministerial Order shall enter into force on the day following that of its publication in the "Official State Gazette".
Madrid, 13 February 2017.-The Minister of Finance and Public Service, Cristobal Montoro Romero.
ANNEX I
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.
| Expense Area 1. Basic public | |||||||||||||||||||||||||||||||
|
11 Justice. | |||||||||||||||||||||||||||||||
| 111 General Administration of Justice. | |||||||||||||||||||||||||||||||
| 111 M Government of the Judiciary. | |||||||||||||||||||||||||||||||
| 111 N Address and General Justice Services | |||||||||||||||||||||||||||||||
| 111 OR Selection and training of judges. | |||||||||||||||||||||||||||||||
| 111 P Documentation and judicial publications. | |||||||||||||||||||||||||||||||
| 111 Q Training Justice Administration staff | |||||||||||||||||||||||||||||||
| 111 R Tax career training | |||||||||||||||||||||||||||||||
| 112 Administration of Justice. | |||||||||||||||||||||||||||||||
| 112 A Courts of Justice and Fiscal Ministry | |||||||||||||||||||||||||||||||
| 113 Records. | |||||||||||||||||||||||||||||||
| 113 M Records Linked to the 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 Operating Expenses. | |||||||||||||||||||||||||||||||
| 122 N Logistic Support. | |||||||||||||||||||||||||||||||
| 13 Citizen Security and Penitentiary Institutions | |||||||||||||||||||||||||||||||
| 131 General Administration of Security and Civil Protection. | |||||||||||||||||||||||||||||||
| 131 M Security and General Management and Services Civil Protection | |||||||||||||||||||||||||||||||
| 131 N Training of Forces and State Security Corps | |||||||||||||||||||||||||||||||
| 131 OR Forces and Bodies on standby | |||||||||||||||||||||||||||||||
| 131 P Asylum law and stateless | |||||||||||||||||||||||||||||||
|
132 Security and Public Order. | |||||||||||||||||||||||||||||||
| 132 A Security citizen | |||||||||||||||||||||||||||||||
| 132 B Road Safety. | |||||||||||||||||||||||||||||||
| 132 C Police Actions in drug matter | |||||||||||||||||||||||||||||||
| 133 Penitentiary Institutions. | |||||||||||||||||||||||||||||||
| 133 A Centers and Prison 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 Address and General External Affairs Services | |||||||||||||||||||||||||||||||
| 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 Cultural and Educational Cooperation, Promotion and Dissemination in the Exterior. | |||||||||||||||||||||||||||||||
| 144 A Cooperation, Promotion, and Cultural Dissemination on the Outside | |||||||||||||||||||||||||||||||
| 144 B Educational cooperation, promotion, and dissemination on the outside | |||||||||||||||||||||||||||||||
| Spending Area 2. Protection and Social Promotion Actuations | |||||||||||||||||||||||||||||||
| 21 Pensions. | |||||||||||||||||||||||||||||||
| 211 contributory pensions. | |||||||||||||||||||||||||||||||
| 211 M Social Security contributory pensions. | |||||||||||||||||||||||||||||||
| 211 N Passive Classes Pensions. | |||||||||||||||||||||||||||||||
| 211 OR Other Passive Classes and Passive Classes | |||||||||||||||||||||||||||||||
| 212 Non-contributory Pensions. | |||||||||||||||||||||||||||||||
| 212 M Non-contributory pensions and care benefits. | |||||||||||||||||||||||||||||||
| 212 N War Pensions. | |||||||||||||||||||||||||||||||
| 212 OR Management and control of pension minimums. |
|||||||||||||||||||||||||||||||
| 219 Pension management. | |||||||||||||||||||||||||||||||
| 219 M Managing the economic capabilities of Social Security | |||||||||||||||||||||||||||||||
| 219 N Passive Classes Pension Management | |||||||||||||||||||||||||||||||
|
22 Other economic capabilities | |||||||||||||||||||||||||||||||
| 221 Security Economic Benefits Social. | |||||||||||||||||||||||||||||||
| 221 M Temporary disability allowances and other Social Security economic benefits | |||||||||||||||||||||||||||||||
| 222 Economic Benefits of Administrative Mutualism | |||||||||||||||||||||||||||||||
| 222 M Economic Benefits of Mutualism Administrative. | |||||||||||||||||||||||||||||||
| 223 Pay Warranty Benefits. |
|||||||||||||||||||||||||||||||
| 223 M Pay Warranty Benefits. | |||||||||||||||||||||||||||||||
| 224 Other Economic Benefits. | |||||||||||||||||||||||||||||||
| 224 M Economic Benefits by Eesc. | |||||||||||||||||||||||||||||||
| 23 Social Services and Promotion Social. | |||||||||||||||||||||||||||||||
| 231 Social Action. | |||||||||||||||||||||||||||||||
| 231 A National Plan on Drugs. | |||||||||||||||||||||||||||||||
| 231 B Actions for Migrants. |
|||||||||||||||||||||||||||||||
| 231 C Social Security Social Services to people with disabilities | |||||||||||||||||||||||||||||||
| 231 D Social Security Social Services to seniors | |||||||||||||||||||||||||||||||
| 231 E Other social security social services | |||||||||||||||||||||||||||||||
| 231 F Other State social services | |||||||||||||||||||||||||||||||
| 231 G Childcare and families | |||||||||||||||||||||||||||||||
| 231 H Actions for Immigrants | |||||||||||||||||||||||||||||||
| 231 I Personal autonomy and care for dependency. | |||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||
| Class_table_izq"> 232 B Equal opportunities between 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 Job Promotion. | |||||||||||||||||||||||||||||||
| 241 Promotion of employment and job insertion. | |||||||||||||||||||||||||||||||
| 241 A Promotion of insertion and job stability. | |||||||||||||||||||||||||||||||
| 241 N Stand-alone job development, social economy and corporate social responsibility | |||||||||||||||||||||||||||||||
|
25 Unemployment | |||||||||||||||||||||||||||||||
| 251 Unemployment assistance | |||||||||||||||||||||||||||||||
| 251 M Benefits to Unemployed | |||||||||||||||||||||||||||||||
|
26 Access to housing and building construction. | |||||||||||||||||||||||||||||||
| 261 Access to Housing and building building. | |||||||||||||||||||||||||||||||
| 261 N Promotion, administration, and help for rehabilitation and access to housing | |||||||||||||||||||||||||||||||
| 261 O Sorting 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 Safety and Security Inspection and Control Social. | |||||||||||||||||||||||||||||||
| 291 M Social Security and Social Security Directorate and General Services | |||||||||||||||||||||||||||||||
| Expense Area 3. Production of preferred public | |||||||||||||||||||||||||||||||
| 31 Health. | |||||||||||||||||||||||||||||||
| 311 General Health Administration | |||||||||||||||||||||||||||||||
| 311 M Health, Social Services, and Equality Directorate and General Services | |||||||||||||||||||||||||||||||
| 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 Health Care Specialist National Institute for Health Management | |||||||||||||||||||||||||||||||
| 312 D Maritime Medicine. | |||||||||||||||||||||||||||||||
| 312 E Administrative Mutualism Healthcare. |
|||||||||||||||||||||||||||||||
| 312 F Primary Health Care Collaborative Mutual Health Care The Navy's Social Institute | |||||||||||||||||||||||||||||||
| 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 Healthcare pharmacy. | |||||||||||||||||||||||||||||||
| 313 B Public Health, External Health, and quality | |||||||||||||||||||||||||||||||
| 313 C Food security and nutrition. | |||||||||||||||||||||||||||||||
| 313 D Donation and organ, tissue and cell transplantation | |||||||||||||||||||||||||||||||
| 32 Education. | |||||||||||||||||||||||||||||||
| 321 General Administration Education, Culture and Sport | |||||||||||||||||||||||||||||||
| 321 M Address and Services Education, Culture and Sport generals | |||||||||||||||||||||||||||||||
| 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 Sport in Age | |||||||||||||||||||||||||||||||
| 323 Education Promotion. | |||||||||||||||||||||||||||||||
| 323 M Scholarships and student aids. | |||||||||||||||||||||||||||||||
| 324 Teaching Complementary Services | |||||||||||||||||||||||||||||||
| 324 M Services complementary to teaching | |||||||||||||||||||||||||||||||
| 33 Culture. | |||||||||||||||||||||||||||||||
| 332 Libraries and Files. | |||||||||||||||||||||||||||||||
| 332 To Files. | |||||||||||||||||||||||||||||||
| 332 B Libraries. | |||||||||||||||||||||||||||||||
| 333 Museums and Plastic Arts. | |||||||||||||||||||||||||||||||
| 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 Historical-Artistic Heritage Protection. |
|||||||||||||||||||||||||||||||
| 337 A Historical-National Heritage Administration. | |||||||||||||||||||||||||||||||
| 337 B Conservation and restoring cultural goods | |||||||||||||||||||||||||||||||
| 337 C Protection of the Historical Heritage | |||||||||||||||||||||||||||||||
|
Expense Area 4. Economic | |||||||||||||||||||||||||||||||
| 41 Agriculture, Fisheries and Food | |||||||||||||||||||||||||||||||
| 412 Improvements to 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 Management of water resources for irrigation | |||||||||||||||||||||||||||||||
| 414 B Rural Development | |||||||||||||||||||||||||||||||
| 414 C National Rural Development Program. | |||||||||||||||||||||||||||||||
| 415 Protection and development of fisheries resources and improvement of structures. |
|||||||||||||||||||||||||||||||
| 415 A Protection of fisheries resources and sustainable development | |||||||||||||||||||||||||||||||
| 415 B Improving fisheries structures and markets | |||||||||||||||||||||||||||||||
| 416 Risk Forecast in Productions agriculture and fisheries | |||||||||||||||||||||||||||||||
| 416 A Forecast of Risks in Agricultural and Fishing Productions | |||||||||||||||||||||||||||||||
| 417 Forest Policy. | |||||||||||||||||||||||||||||||
| 417 A Development forest policy | |||||||||||||||||||||||||||||||
| 42 Industry and Energy | |||||||||||||||||||||||||||||||
| 421 Administrative Actions on industry and energy | |||||||||||||||||||||||||||||||
| 421 M Directorate and General Energy, Tourism and Digital Agenda Services | |||||||||||||||||||||||||||||||
| 421 N Regulation and protection of industrial property | |||||||||||||||||||||||||||||||
|
421 O Quality and industrial security | |||||||||||||||||||||||||||||||
| 422 Reconversion and industrial development | |||||||||||||||||||||||||||||||
| 422 Regional Incentives to Industrial Localization | |||||||||||||||||||||||||||||||
| 422 B Industrial Development. | |||||||||||||||||||||||||||||||
| 422 M Reconversion and reindustrialization. | |||||||||||||||||||||||||||||||
| 423 Promotion of Mining and Mining Comarcs | |||||||||||||||||||||||||||||||
| 423 M Alternative Development of the Mining Comarcas coal. | |||||||||||||||||||||||||||||||
| 423 N Mining Exploitation. | |||||||||||||||||||||||||||||||
| 424 Protection and Security Nuclear. | |||||||||||||||||||||||||||||||
| 424 M Nuclear safety and radiation protection. |
|||||||||||||||||||||||||||||||
| 425 Energy Management and Efficiency. | |||||||||||||||||||||||||||||||
| 425 A Norms and Development energy | |||||||||||||||||||||||||||||||
|
43 Commerce, Tourism, and Pymes. | |||||||||||||||||||||||||||||||
| 431 Commerce. | |||||||||||||||||||||||||||||||
| 431 A Business Promotion and Internationalization of the Company. | |||||||||||||||||||||||||||||||
| 431 N Foreign Trade Management. | |||||||||||||||||||||||||||||||
| 431 Or Ordering and Modernizing Commercial Structures. | |||||||||||||||||||||||||||||||
| 432 Tourism Management and Promotion | |||||||||||||||||||||||||||||||
| 432 A Coordination and Promotion of tourism. | |||||||||||||||||||||||||||||||
| 433 Business Development. | |||||||||||||||||||||||||||||||
| 433 M Small and Medium Business Support | |||||||||||||||||||||||||||||||
|
44 Transport Grants. | |||||||||||||||||||||||||||||||
| 441 Transport Grants. | |||||||||||||||||||||||||||||||
| 441 M Grants and support for land transport. | |||||||||||||||||||||||||||||||
| 441 N Shipping support and support | |||||||||||||||||||||||||||||||
| 441 O Grants and support for air transport | |||||||||||||||||||||||||||||||
| 441 P Transport Grants |
Infrastructures. | ||||||||||||||||||||||||||||||
| 45 Infrastructures | |||||||||||||||||||||||||||||||
| 451 General Administration of Infrastructures. | |||||||||||||||||||||||||||||||
| 451 M Studies and services technical assistance in Public Works and Urbanism. | |||||||||||||||||||||||||||||||
| 451 N Development Directorate and Services | |||||||||||||||||||||||||||||||
| 451 or Agriculture and Fisheries, Food and Environment General Services and Services | |||||||||||||||||||||||||||||||
| 452 Water resources. |
|||||||||||||||||||||||||||||||
| 452 A Water Management and Infrastructure | |||||||||||||||||||||||||||||||
| 452 M Water resources and spatial planning | |||||||||||||||||||||||||||||||
| 453 Land transport infrastructures. | |||||||||||||||||||||||||||||||
| 453 A Rail Transport Infrastructure | |||||||||||||||||||||||||||||||
| 453 B Creation of road infrastructure | |||||||||||||||||||||||||||||||
| 453 C Conservation and | |||||||||||||||||||||||||||||||
| 454 Maritime Transport Infrastructures. | |||||||||||||||||||||||||||||||
| 454 M Maritime traffic regulation and security | |||||||||||||||||||||||||||||||
| 455 Air Transport Infrastructures | |||||||||||||||||||||||||||||||
| 455 M Regulation and Civil Aviation Monitoring | |||||||||||||||||||||||||||||||
| 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 | |||||||||||||||||||||||||||||||
| 457 Actuations in coal mining districts | |||||||||||||||||||||||||||||||
| 457 M Infrastructures in mining districts of coal | |||||||||||||||||||||||||||||||
| 458 Fire fighting foresters. | |||||||||||||||||||||||||||||||
| 458 M Actuations for fighting wildfires | |||||||||||||||||||||||||||||||
| 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 the scientific and technical research. | |||||||||||||||||||||||||||||||
| 464 Research and development | |||||||||||||||||||||||||||||||
| 464 A Research and Studies of the Armed Forces | |||||||||||||||||||||||||||||||
| 464 B Support for technology innovation in the defense sector | |||||||||||||||||||||||||||||||
| 465 Health-related research and development. | |||||||||||||||||||||||||||||||
| 465 A Healthcare Research. | |||||||||||||||||||||||||||||||
| 467 Research and development in other sectors | |||||||||||||||||||||||||||||||
| 467 B Research, development and experimentation in transport and infrastructures. | |||||||||||||||||||||||||||||||
| 467 C Research and technological-industrial development | |||||||||||||||||||||||||||||||
| 467 D Agricultural Research and Experimentation | |||||||||||||||||||||||||||||||
| 467 G Information Society Research and Development | |||||||||||||||||||||||||||||||
| 467 H Energy Research, environmental and technology. | |||||||||||||||||||||||||||||||
| 467 I Innovation telecommunications technology | |||||||||||||||||||||||||||||||
|
49 Other economic performances | |||||||||||||||||||||||||||||||
| 491 M Sorting and promotion of telecommunications and the Information Society | |||||||||||||||||||||||||||||||
| 491 N Universal Postal Service. | |||||||||||||||||||||||||||||||
| 492 N Regulation and surveillance of the competition in the Tabacos Market. | |||||||||||||||||||||||||||||||
| 492 O Protecting and promoting the rights of consumers and users | |||||||||||||||||||||||||||||||
|
| |||||||||||||||||||||||||||||||
| 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 Information | |||||||||||||||||||||||||||||||
|
| 495 B Meteorology. | ||||||||||||||||||||||||||||||
| 495 C Metrology. | |||||||||||||||||||||||||||||||
| 496 Game sector sorting. | |||||||||||||||||||||||||||||||
| 496 M Game Regulation. | |||||||||||||||||||||||||||||||
| 497 Maritime Services. | |||||||||||||||||||||||||||||||
| 497 M Salvage and pollution control at sea | |||||||||||||||||||||||||||||||
|
area 9. General character | |||||||||||||||||||||||||||||||
| 91 High address. | |||||||||||||||||||||||||||||||
| 911 High Address Status. | |||||||||||||||||||||||||||||||
| 911 M Head of State. | |||||||||||||||||||||||||||||||
| 911 N Legislative activity. | |||||||||||||||||||||||||||||||
| 911 OR Public Sector External Control | |||||||||||||||||||||||||||||||
| 911 P Constitutional Control. | |||||||||||||||||||||||||||||||
| 911 Q Support for administrative management of the Head of State. | |||||||||||||||||||||||||||||||
| 912 High Government Address | |||||||||||||||||||||||||||||||
| 912 M Government Presidency. | |||||||||||||||||||||||||||||||
| 912 N High State advice | |||||||||||||||||||||||||||||||
| 912 OR Relations with the General Courts, Government Secretariat, and Support for High Direction | |||||||||||||||||||||||||||||||
| 912 P Government advice on social, economic and labor matters | |||||||||||||||||||||||||||||||
| 912 Q Advice for the protection of national interests | |||||||||||||||||||||||||||||||
|
92 General character services | |||||||||||||||||||||||||||||||
| 921 General Administration. | |||||||||||||||||||||||||||||||
| 921 N Public Administration Management and | |||||||||||||||||||||||||||||||
| 921 OR Public Administrations Staff Training | |||||||||||||||||||||||||||||||
| 921 P State Peripheral Administration. | |||||||||||||||||||||||||||||||
| 921 Q Informational Coverage. | |||||||||||||||||||||||||||||||
| 921 R Advertising of legal rules | |||||||||||||||||||||||||||||||
| 921 S Advice and Defense of Interest Status. | |||||||||||||||||||||||||||||||
| 921 T Ministries Transport Services | |||||||||||||||||||||||||||||||
| 921 U Publications. | |||||||||||||||||||||||||||||||
| 921 V Assessment of public policies and programs, quality of regulatory services and impact | |||||||||||||||||||||||||||||||
| 921 X Assessment of Public Activity Transparency | |||||||||||||||||||||||||||||||
|
922 State coordination and territorial organization | |||||||||||||||||||||||||||||||
| 922 M Territorial State Organization and development of its systems collaboration. | |||||||||||||||||||||||||||||||
| 922 N Coordination and relationships Territorial Authorities | |||||||||||||||||||||||||||||||
| 923 General Administration of Economics and Finance | |||||||||||||||||||||||||||||||
| 923 A State Heritage Management | |||||||||||||||||||||||||||||||
| 923 C Elaboration and Statistics Broadcast. | |||||||||||||||||||||||||||||||
| 923 M Finance and Public Service Directorate and General Services | |||||||||||||||||||||||||||||||
| 923 N Training of Economics and Finance staff | |||||||||||||||||||||||||||||||
| 923 O Debt Management and Treasury Status. | |||||||||||||||||||||||||||||||
| 923 P Relationships with Multiside Financial Institutions | |||||||||||||||||||||||||||||||
| 923 Q Address and General Services of Economics, Industry, and Competitiveness | |||||||||||||||||||||||||||||||
| Zant_table_izq"> 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 Fiscal Policy Monitoring | |||||||||||||||||||||||||||||||
| 932 Tax System Management. | |||||||||||||||||||||||||||||||
| 932 A Application of the state tax system | |||||||||||||||||||||||||||||||
| 932 M Real Estate Catstar Management. | |||||||||||||||||||||||||||||||
| 932 N Claims Resolution economic-administrative. | |||||||||||||||||||||||||||||||
|
94 Transfers to other public administrations | |||||||||||||||||||||||||||||||
| 941 Transfers to Autonomous Communities. | |||||||||||||||||||||||||||||||
| 941 M Transfers to Autonomous Communities by participation in State revenue | |||||||||||||||||||||||||||||||
| 941 N Transfers to Autonomous Communities by the Compensation Funds Interterritorial. | |||||||||||||||||||||||||||||||
| 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 State Local Economic Cooperation | |||||||||||||||||||||||||||||||
| 942 M Transfers to Local Entities by Participation in State Revenue | |||||||||||||||||||||||||||||||
| 942 N Other Contributions to Local Entities. | |||||||||||||||||||||||||||||||
| 943 Financial Relations with the European Union | |||||||||||||||||||||||||||||||
| 943 M Transfers to the European Union General Budget | |||||||||||||||||||||||||||||||
| 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 euros | |||||||||||||||||||||||||||||||
| 951 N Depreciation 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. Other entities of the State Administrative Public Sector with limited budget.
4. Companies, Public Entities, Foundations and other entities of the State Public Sector.
5. Autonomous Communities.
6. Local Corporations.
7. Private companies.
8. Families and non-profit institutions.
9. Exterior.
Economic classification of the expense budget
| . Staff expenditures | |||||||
| 10. High charges | |||||||
| 100. Basic remuneration and other remuneration | |||||||
| 00. Basic rewards | |||||||
| 01. Supplemental rewards | |||||||
| 107. Pension plan contributions | |||||||
| 11. Eventual staff | |||||||
| 110. Basic remuneration and other remuneration | |||||||
| 00. Basic rewards | |||||||
| 01. Supplemental rewards | |||||||
| 02. Other remunerations | |||||||
| 117. Pension plan contributions | |||||||
| 12. Officials | |||||||
| 120. Basic rewards | |||||||
| 00. A1 group and group A. | |||||||
| 01. Group A2 and group B. | |||||||
| 02. C1 group and group C. | |||||||
| 03. C2 group and D. | |||||||
| 04. Personal wages of professional groupings and group E. | |||||||
| 05. Trienes. | |||||||
| 06. Extraordinary pagas. | |||||||
| 07. Other basic payoffs | |||||||
| 10. Troop salaries and permanent professional marinery. | |||||||
| 11. Troop salaries and non-permanent professional marinery. | |||||||
| 121. Supplemental rewards | |||||||
| 00. Target addon | |||||||
| 01. Specific add-on. | |||||||
| 02. Residency Compensation. | |||||||
| 03. Other add-ons | |||||||
| 09. Troop destination complement and professional marinery. | |||||||
| 10. Specific complement of troop and professional marinery. | |||||||
| 11. Incentives for years of troop service and professional marinery | |||||||
| 12. Volunteer reservists. | |||||||
| 122. Rewards in kind | |||||||
| 00. Home. | |||||||
| 01. Locker room | |||||||
| 02. Bonuses. | |||||||
| 09. Other. | |||||||
| 123. Compensation received by destination abroad | |||||||
| 00. Overseas destination compensation | |||||||
| 01. Education Compensation | |||||||
| 124. Remuneration of officials in practice | |||||||
| 00. A1 group and group A. | |||||||
| 01. Group A2 and group B. | |||||||
| 02. C1 group and group C. | |||||||
| 03. C2 group and D. | |||||||
| 04. Personal wages of professional groupings and group E. | |||||||
| 05. Trienes. | |||||||
| 06. Extraordinary pagas. | |||||||
| 07. Supplemental rewards | |||||||
| 127. Pension plan contributions | |||||||
| 13. Labor. | |||||||
| 130. Job Fixed. | |||||||
| 00. Basic rewards | |||||||
| 01. Other remunerations | |||||||
| 131. Eventual labor | |||||||
| 132. Rewards in kind | |||||||
| 00. Home. | |||||||
| 01. Locker room | |||||||
| 02. Bonuses. | |||||||
| 09. Other. | |||||||
| 137. Pension plan contributions | |||||||
| 14. Other staff | |||||||
| 143. Other staff | |||||||
| 147. Pension plans contributions | |||||||
| 15. Performance incentives | |||||||
| 150. Productivity | |||||||
| 151. Rewards. | |||||||
| 153. Special dedication add-on. | |||||||
| 16. Contributions, benefits, and social expenses in charge of the employer | |||||||
| 160. Social quotas | |||||||
| 00. Social Security | |||||||
| 01. MUFACE. | |||||||
| 02. ISFAS. | |||||||
| 03. MUGEJU. | |||||||
| 09. Other. | |||||||
| 162. Staff social expenses | |||||||
| 00. Training and perfecting staff | |||||||
| 01. Economates and eaters. | |||||||
| 02. Transport of personnel | |||||||
| 04. Social action | |||||||
| 05. Insurance. | |||||||
| 09. Others | |||||||
| 2. Current expenditures on goods and services. | |||||||
| 20. Leases and royalties. | |||||||
| 200. Land and natural assets leases | |||||||
| 202. Building leases and other constructs. | |||||||
| 203. Leases of machinery, facilities, and tooling | |||||||
| 204. Transport media leases | |||||||
| 205. Furniture and Enseres Leases. | |||||||
| 206. Equipment leases for information processes | |||||||
| 208. Leases of other tangible assets | |||||||
| 209. Cannons. | |||||||
| 21. Repairs, maintenance, and preservation | |||||||
| 210. Infrastructure and natural assets | |||||||
| 212. Buildings and other constructs. | |||||||
| 213. Machinery, installations and tools. | |||||||
| 214. Transport elements | |||||||
| 215. Furniture and Enseres. | |||||||
| 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 non-inventorable. | |||||||
| 01. Press, magazines, books, and other publications | |||||||
| 02. Non-inventorable computing material | |||||||
| 15. External office material | |||||||
| 221. Supplies. | |||||||
| 00. Electrical power | |||||||
| 01. Water. | |||||||
| 02. Gas. | |||||||
| 03. Fuel | |||||||
| 04. Locker room | |||||||
| 05. Power. | |||||||
| 06. Pharmaceutical products and sanitary material | |||||||
| 07. Military and police supplies | |||||||
| 08. Supplies of sports, didactic and cultural material | |||||||
| . Work National Mint and Timbre | |||||||
| 11. Supplies of machinery parts, tools, and transport elements | |||||||
| 12. Supplies of electronic, electrical, and communications material | |||||||
| 15. Supplies on the outside | |||||||
| 99. Other supplies | |||||||
| 222. Communications | |||||||
| 00. Telecommunications Services | |||||||
| 01. Postcards and Messaging. | |||||||
| 15. External communications | |||||||
| 99. Others | |||||||
| 223. Transports. | |||||||
| 224. Insurance premiums. | |||||||
| 225. Tributes. | |||||||
| 00. State. | |||||||
| 01. Autonomics. | |||||||
| 02. Local. | |||||||
| 15. Tributes on the outside | |||||||
| 226. Miscellaneous expenses | |||||||
| 01. Protocolary and representative attentions | |||||||
| 02. Advertising and propaganda | |||||||
| 03. Legal, contentious. | |||||||
| . Meetings, conferences and courses | |||||||
| 07. Selective oppositions and tests | |||||||
| 08. Reserved Expenses | |||||||
| 09. Cultural and sporting activities | |||||||
| 15. Miscellaneous expenses on the outside | |||||||
| 99. Others | |||||||
| 227. Jobs performed by other companies and professionals | |||||||
| 00. Cleaning and grooming. | |||||||
| 01. Security. | |||||||
| 02. Ratings and assessments | |||||||
| 04. Custody, warehousing, and storage | |||||||
| 05. Popular polling and polling processes | |||||||
| 06. Studies and technical jobs | |||||||
| 07. For the hiring of the national and international information coverage service in the public interest | |||||||
| 15. Jobs performed by other companies and professionals abroad | |||||||
| 99. Others | |||||||
| 23. Compensation for service reason | |||||||
| 230. Diets | |||||||
| 231. Locomotion. | |||||||
| 232. Move. | |||||||
| 233. Other indemnities | |||||||
| 24. Publications Expenses | |||||||
| 240. Editing and Distribution Expenses | |||||||
| 25. Healthcare concerts | |||||||
| 250. With Social Security. | |||||||
| 251. With free insurance entities | |||||||
| 259. Other healthcare concerts | |||||||
| 27. Purchases, supplies, and other activity-related expenses | |||||||
|
3. Financial expenses | |||||||
| 30. Public debt in euros | |||||||
| 300. Interests. | |||||||
| 301. Emission, modification, and cancellation expenses | |||||||
| 303. Implicit returns | |||||||
| 309. Other financial expenses | |||||||
| 31. From loans in euros | |||||||
| 310. Interests. | |||||||
| 311. Emission, modification, and cancellation expenses | |||||||
| 313. Implicit returns | |||||||
| 319. Other financial expenses | |||||||
| 32. Foreign currency public debt | |||||||
| 320. Interests. | |||||||
| 321. Emission, modification, and cancellation expenses | |||||||
| 322. Change differences | |||||||
| 323. Implicit returns | |||||||
| 329. Other financial expenses | |||||||
| 33. Foreign currency loans | |||||||
| 330. Interests. | |||||||
| 331. Emission, modification, and cancellation expenses | |||||||
| 332. Change differences | |||||||
| 333. Implicit returns | |||||||
| 339. Other financial expenses | |||||||
| 34. Deposits and sureties. | |||||||
| 340. Deposit interests | |||||||
| 341. Trust interests | |||||||
| 35. Interest on delay and other financial expenses | |||||||
| 352. Interest on delay | |||||||
| 359. Other financial expenses | |||||||
| 4. Current transfers. | |||||||
| 40. To the State Administration | |||||||
| 41. To stand-alone organisms | |||||||
| 42. To Social Security. | |||||||
| 43. To other State Administrative Public Sector entities with limited budget | |||||||
| 44. To Companies, Business Public Entities, Foundations, and other State Public Sector entities | |||||||
| 45. To Autonomous Communities | |||||||
| 46. To Local Entities. | |||||||
| 47. To private companies | |||||||
| 48. To non-profit families and institutions | |||||||
| 49. Outside | |||||||
|
5. Contingency Fund and Other Unforeseen. | |||||||
| 50. Envelope to the Budgetary Execution Contingency Fund | |||||||
| 500. Budgetary Execution Contingency Fund. Article 50 of Law 47/2003, of November 26, 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. Others | |||||||
| 62. New investment associated with operating operation of services | |||||||
| 620. New investment associated with operational operation of services | |||||||
| 63. Reorder investment associated with operating operation of services | |||||||
| 630. Reorder investment associated with operating operation of services | |||||||
| 64. Instock investment expenses | |||||||
| 640. Instock 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 expenditures of intangible character investments | |||||||
| 670. Military expenditures of intangible investments | |||||||
|
7. Capital transfers | |||||||
| 70. To the State Administration | |||||||
| 71. To Stand-alone Bodies | |||||||
| 72. To Social Security. | |||||||
| 73. To other State Administrative Public Sector entities with limited budget | |||||||
| 74. To Companies, Business Public Entities, Foundations, and other State Public Sector entities | |||||||
| 75. To Autonomous Communities | |||||||
| 76. To Local Entities. | |||||||
| 77. To private companies | |||||||
| 78. To non-profit families and institutions | |||||||
| 79. Outside | |||||||
| 8. Financial assets | |||||||
| 80. Public Sector Debt Acquisition | |||||||
| 800. Short-term Public Sector debt acquisition | |||||||
| 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. Granting loans to the Public Sector | |||||||
| 820. Short-term loans | |||||||
| 821. Long-term loans | |||||||
| 83. Granting loans outside the Public Sector | |||||||
| 830. Short-term loans | |||||||
| 831. Long-term loans | |||||||
| 84. Constitution of deposits and bonds | |||||||
| 840. Repositories. | |||||||
| 00. In the short term | |||||||
| 01. Long term | |||||||
| 841. Sureties. | |||||||
| 00. In the short term | |||||||
| 01. Long term | |||||||
| 85. Procurement of shares and units of the Public Sector | |||||||
| 850. Acquisition of shares and units of the Public Sector | |||||||
| 86. Acquisition of shares and units outside the Public Sector | |||||||
| 860. From national or European Union companies | |||||||
| 861. From other companies | |||||||
| 87. Heritage Contributions | |||||||
| 870. Heritage Contributions | |||||||
| 89. Subscription of shares and funds to international organizations | |||||||
| 890. Subscription of shares and funds to international organizations | |||||||
|
9. Financial liabilities | |||||||
| 90. Amortization of public debt in euros | |||||||
| 900. Amortization of public debt in euro in the short term | |||||||
| 901. Amortization of public debt in euro in the long term | |||||||
| 91. Amortization of loans in euros | |||||||
| 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 long-term foreign currency | |||||||
| 93. Amortization of foreign currency loans | |||||||
| 930. Amortization of short-term foreign currency loans | |||||||
| 931. Amortization of long-term foreign currency loans | |||||||
| 94. Return of deposits and sureties. | |||||||
| 940. Return of deposits | |||||||
| 941. Return of sureties | |||||||
| 95. Metal currency circulation | |||||||
| 951. Negative circulation of metal currency | |||||||
ANNEX III
Economic Classification of Revenue
Revenue Budget Economic Classification
| . Direct taxes and social contributions. | |||||||
| 10. About the rent | |||||||
| 100. Of the physical persons | |||||||
| 00. Physical Persons Income Tax | |||||||
| 101. From societies. | |||||||
| 00. Corporation Tax | |||||||
| 102. Non-residents | |||||||
| 00. Non-Resident Income Tax | |||||||
| 11. About capital | |||||||
| 119. Other capital taxes | |||||||
| 12. Social quotes | |||||||
| 120. Contributions from the special regimes of officials | |||||||
| 00. Passive Rights Fees. | |||||||
| 01. Officials ' contributions to Mutuals | |||||||
| 02. Mandatory State contribution to the Mutualities of officials | |||||||
| 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 electrical energy and fuel | |||||||
| 130. On the value of electrical energy production | |||||||
| 131. On the production of spent nuclear fuel and radioactive waste resulting from the generation of nuclear power | |||||||
| 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. About the Added Value | |||||||
| 210. Value Added Tax | |||||||
| 00. VAT on imports | |||||||
| 01. VAT on internal operations | |||||||
| 22. About specific consumption | |||||||
| 220. Excise. | |||||||
| 00. About alcohol and derived beverages | |||||||
| 01. About beer | |||||||
| 03. About tobacco work | |||||||
| 04. About hydrocarbons | |||||||
| 06. About intermediate products | |||||||
| 07. About electricity | |||||||
| 08. About coal | |||||||
| 99. Others | |||||||
| 23. About external traffic | |||||||
| 230. Customs duties and charges having equivalent effect established for the import or export of goods | |||||||
| 231. Levies and other agricultural levies | |||||||
| 28. Other indirect taxes | |||||||
| 280. Listing, producing and storing sugar and isoglucose. | |||||||
| 281. Insurance Premium Tax | |||||||
| 283. Gaming Activity Tax | |||||||
| 00. Sports mutual bets | |||||||
| 01. Counterpart 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 to issue professional identity cards to foreign workers | |||||||
| 301. Occupation canon and use of public land-maritime domain | |||||||
| 302. Rate by address and inspection of works | |||||||
| 303. Rate for the exercise of jurisdictional jurisdiction in civil, litigation-administrative and social orders | |||||||
| 304. D.N.I. and Passport Issue Rates. | |||||||
| 01. D.N.I. | |||||||
| 02. Passports. | |||||||
| 305. Consular rates | |||||||
| 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. Rate for acknowledgments, authorizations, and contests | |||||||
| 03. Rate for service delivery and performance of air navigation activities | |||||||
| 04. Service delivery rate by Merchant Marine Directorate General | |||||||
| 05. General Telecom Rate | |||||||
| 06. Cadastral Regularization Rate. | |||||||
| 07. Rates for external health controls performed on meat and animal products from non-EU countries | |||||||
| 08. Rate by exam rights | |||||||
| 11. Fee for administrative management of the game (article 49 Act 13/2011) | |||||||
| 99. Other. | |||||||
| 31. Public Prices | |||||||
| 310. Tuition fees on courses and seminars | |||||||
| 311. Tickets to museums, exhibitions, shows, etc. | |||||||
| 319. Other public prices | |||||||
| 32. Other income from service delivery | |||||||
| 320. Commissions for financial operations and insurance | |||||||
| 322. From Financial Management | |||||||
| 01. Administration and collection. | |||||||
| 02. Compensation for traditional European Union own resource perception expenses | |||||||
| 99. Others | |||||||
| 329. Other income from service delivery | |||||||
| 33. Selling goods | |||||||
| 330. Selling your own publications | |||||||
| 332. Selling photocopies and other reprographics products | |||||||
| 333. Selling drugs | |||||||
| 334. Selling agricultural products | |||||||
| 335. Disposal of waste material | |||||||
| 336. Income from the Fund governed by Law 17/2003 | |||||||
| 339. Selling other goods | |||||||
| 38. Current operations reintegrs | |||||||
| 380. From closed exercises | |||||||
| 381. From the current budget | |||||||
| 39. Other income | |||||||
| 391. Surcharges and fines. | |||||||
| 00. Executive period surcharges | |||||||
| 01. Interest on delay | |||||||
| 02. Fines and penalties | |||||||
| 03. Recharge on autoliquidations. | |||||||
| 99. Others | |||||||
| 392. Change differences | |||||||
| 393. Differences between redemption and emission values. | |||||||
| 394. Reintegrating of amounts paid to the workers on behalf of the companies (Salarial Guarantee Fund) | |||||||
| 399. Miscellaneous revenue | |||||||
| 00. Compensation of services provided by public officials | |||||||
| 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. From Autonomous Bodies | |||||||
| 410. Standalone body stream transfers | |||||||
| 42. From Social Security. | |||||||
| 43. From other entities in the State Administrative Public Sector with limited budget | |||||||
| 44. From Companies, Business Public Entities, Foundations, and other State Public Sector entities | |||||||
| 440. From state mercantile societies | |||||||
| 441. From business public entities | |||||||
| 442. From Public Foundations. | |||||||
| 449. From the rest of the State Public Sector | |||||||
| 45. From Autonomous Communities. | |||||||
| 450. Concerted Contributions. | |||||||
| 00. Basque Country quota | |||||||
| 01. From Navarra. | |||||||
| 459. Other current transfers | |||||||
| 46. From Local Entities. | |||||||
| 460. From Councils. | |||||||
| 461. Of Island Diputations and Cabildos. | |||||||
| 469. Other current transfers. | |||||||
| 47. From private companies. | |||||||
| 48. From non-profit families and institutions | |||||||
| 49. From outside | |||||||
| 490. From the European Social Fund | |||||||
| 491. From the European Agricultural Guarantee Fund (EAGF) | |||||||
| 492. Other European Union transfers | |||||||
| 493. Contributions derived from international cooperation agreements | |||||||
| 499. Other current transfers. | |||||||
|
5. Heritage Income | |||||||
| 50. Title and value interests | |||||||
| 500. From the State. | |||||||
| 501. From stand-alone organisms | |||||||
| 504. From Companies, Business Public Entities, Foundations, and other State Public Sector entities | |||||||
| 505. From Autonomous Communities. | |||||||
| 506. From Local Entities. | |||||||
| 507. From private companies. | |||||||
| 51. Interest on advances and loans granted. | |||||||
| 510. To the State. | |||||||
| 511. To stand-alone organisms | |||||||
| 512. To Social Security | |||||||
| 513. To State Agencies | |||||||
| 514. To Companies, Business Public Entities, Foundations, and other State Public Sector entities | |||||||
| 01. I.C.O. | |||||||
| 99. Others | |||||||
| 515. To Autonomous Communities | |||||||
| 516. To Local Entities. | |||||||
| 517. To private companies | |||||||
| 518. To non-profit families and institutions | |||||||
| 519. Outside | |||||||
| 52. Deposit interests | |||||||
| 520. Bank account interests | |||||||
| 00. Interests of the judicial consignations | |||||||
| 09. Treasury account interests at the Banco de España | |||||||
| 99. Other bank account interests | |||||||
| 529. Interest from other depots. | |||||||
| 53. Dividends and shareholdings in profits | |||||||
| 531. From stand-alone organisms | |||||||
| 534. From Societies, Business Public Entities and other State Public Sector entities | |||||||
| 03. Bank of Spain | |||||||
| 04. Official Credit Institute | |||||||
| 06. Real Casa de la Moneda. National Currency and Timbre Factory | |||||||
| 09. ENAIR Enterprise Public Entity | |||||||
| 10. State Society of Industrial Participations (SEPI) | |||||||
| 11. State Lotteries and State Gambling Society (SELAE) | |||||||
| . Other Heritage Group State Societies | |||||||
| 99. Other benefit interests | |||||||
| 537. From private companies. | |||||||
| 54. Real estate rents | |||||||
| 540. Rental and real estate products. | |||||||
| 00. Home rental | |||||||
| 10. Local rental | |||||||
| 99. Other real estate products | |||||||
| 541. Rustic farm leases | |||||||
| 549. Other rents | |||||||
| 55. Concessions products and special leverage | |||||||
| 550. Administrative concessions | |||||||
| 551. Agricultural and forestry | |||||||
| 557. Greenhouse gas emission rights auctions | |||||||
| 559. Other concessions and leverage | |||||||
| 59. Other heritage income | |||||||
| 591. Benefits by making financial investments | |||||||
| 599. Others | |||||||
|
6. Disposal of actual investments. | |||||||
| 60. From grounds | |||||||
| 600. Selling Solar | |||||||
| 601. Sale of rustic estates | |||||||
| 61. Of the other actual investments | |||||||
| 619. Selling other real investments | |||||||
| 68. Return to capital operations | |||||||
| 680. From closed exercises | |||||||
| 681. From the current budget. | |||||||
|
7. Capital transfers | |||||||
| 70. From the State Administration | |||||||
| 700. From the department to which it is attached | |||||||
| 701. From other ministerial departments | |||||||
| 71. From stand-alone organisms | |||||||
| 710. Autonomous body capital transfers | |||||||
| 72. From Social Security. | |||||||
| 720. Social Security Capital Transfers | |||||||
| 73. From other entities in the State Administrative Public Sector with limited budget | |||||||
| 74. From Companies, Business Public Entities, Foundations, and other State Public Sector entities | |||||||
| 740. State mercantile societies | |||||||
| 741. Business public entities | |||||||
| 749. From the other State Public Sector entities | |||||||
| 75. From Autonomous Communities. | |||||||
| 76. From Local Entities. | |||||||
| 760. From Councils. | |||||||
| 761. Of Island Diputations and Cabildos. | |||||||
| 769. Other capital transfers | |||||||
| 77. From private companies. | |||||||
| 78. From 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 European Union transfers | |||||||
| 799. Other transfers | |||||||
|
8. Financial assets | |||||||
| 80. Disposal of Public Sector Debt | |||||||
| 800. Short-term public sector debt disposal | |||||||
| 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. Loan Reintegration to the Public Sector | |||||||
| 820. Loans to the Public Sector in the short term | |||||||
| 821. Long-term Public Sector Loan Reintegration | |||||||
| 83. Loan reintegrations granted outside the Public Sector | |||||||
| 830. Loan reintegrations granted outside the Public Sector in the short term | |||||||
| 831. Reintegrating of loans granted out of the Public Sector in the long term | |||||||
| 84. Return of deposits and sureties. | |||||||
| 840. Return of deposits | |||||||
| 841. Return of sureties | |||||||
| 85. Disposal of shares and participations and return of Public Sector contributions | |||||||
| 850. Disposal of National Public Sector shares and units | |||||||
| 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. From national or European Union companies | |||||||
| 861. From other companies | |||||||
| 87. Treasury Remover | |||||||
| 870. Treasury Remover | |||||||
| 88. Return of heritage contributions | |||||||
| 880. Return of heritage contributions | |||||||
|
9. Financial liabilities | |||||||
| 90. Issuance of public debt in euros | |||||||
| 900. Issuance of public debt in euro in the short term | |||||||
| 901. Issuance of public debt in euro in the long term | |||||||
| 91. Loans received in euros | |||||||
| 910. Short term loans from Public Sector entities | |||||||
| 911. Long-term received loans from Public Sector entities | |||||||
| 912. Short term received loans from outside the Public Sector | |||||||
| 913. Long-term received loans from outside the Public Sector | |||||||
| 92. Issuance of public debt in foreign currency | |||||||
| 920. Issuance of public debt in short-term foreign currency | |||||||
| 921. Issuance of public debt in long-term foreign currency | |||||||
| 93. Loans received in foreign currency | |||||||
| 930. Loans received in short term foreign currency | |||||||
| 931. Loans received in long-term foreign currency | |||||||
| 94. Deposits and sureties received. | |||||||
| 940. Deposits received. | |||||||
| 941. Sureties received. | |||||||
| 95. Metal currency circulation | |||||||
| 951. Positive metal currency circulation | |||||||
