Nota sobre los cambios metodológicos en las series de datos por aplicación del nuevo SEC 2010 Base 2010 de la contabilidad nacional (pdf)
This inventory refers to the public units responsible to the subsectors of the public administration sector (S.13) of national accounting, in accordance with the application of the institutional classification methodological criteria established by the European Union’s European System of National and Regional Accounts (ESA 2010), approved by Regulation Nº 549/2013 of the European Parliament and the Council dated 21 May 2013. The classification is up to date on the reference date in the published document.
First edition of the manual in accordance with one of the commitments accepted by the State Controller’s Office (IGAE) as part of the actions established in the “AGREEMENT OF THE GOVERNMENT EXECUTIVE COMMITTEE FOR ECONOMIC AFFAIRS ON IMPROVEMENTS IN TRANSPARENCY IN THE FIELD OF THE ECONOMIC AND STATISTICAL INFORMATION PROVIDED BY THE GOVERNMENT"This publication has been drafted to help the administrations to obtain, simply, and using the basic information supplied by their public accounts, a good approach to the deficit assessed in accordance with the criteria of the European System of National and Regional Accounts (ESA 95). A document is included with an update for calculating the national accounting deficit as applied to the business units that belong to the public administration sector (S.13), as established in the General Accounting Plan approved by Royal Decree 1514/2007 of 16 November, and its sector adaptations.
These guidelines are intended to assist the Autonomous Communities and Local Authorities for the determination of the spending rule referred to the Article 12 of the Organic Law 2/2012, of April 27. At the same time, the distinction between the units under the General Public Accounting Plan or the General Accounting Plan of Spanish companies is made.
This publication is made in accordance with the provisions of Article 9 of Regulation (EC) Nº 479/2009 of the Council, amended by Regulation (EU) Nº 679/2010. The Member States shall provide to the Commission and publish a detailed list of the methods, procedures and sources used to compile the real data on deficit and debt and the public accounts they are based on.
In order to comply with article 3.2 of Directive 2011/85/EU of the Council, of 8 November 2011, on the requirements applicable to the member States’ budget frameworks, a list of budget data based on the public accounting of units making up the public administration sector is published monthly for the central administration and autonomous community and social security administration subsectors, and quarterly for local corporation subsectors. A document is also published showing a detailed reconciliation between data based on cash accounting (or figures equivalent to public accounting when that data is not available) and data based on national accounting, regulation SEC-2010.