General Plan of Public Accounting and related regulations
General Public Accounting Plan
Regulations for the formulation of consolidated annual accounts in the public sector
Accounting regulations of the General State Administration
- Royal Decree 578/2001, of 1 June, regulating the general principles of the accounting information system of the General State Administration.
- Order EHA/3067/2011 of 8 November, approving the Accounting Instruction for the General State Administration.
- Adaptation of the General Plan of Public Accounting to the General Administration of the State, approved by the resolution of 17 November 2011 of the General Intervention of the State Administration.
Accounting operations in the execution of expenditure
Accounting documents
Payments
Order of payments.
Order approving the SIC'2 application for the electronic processing of transfer payments
Payments to Justify and Fixed Cash Advances.
Funds available abroad.
- Royal Decree 938/2005, of 29 July, which lays down rules on the monitoring and accounting of funds available in foreign services.
- Joint Resolution of the General Intervention of the State Administration and the General Secretariat of the Treasury and Financial Policy, of 10 June 2015, establishing the transmission by electronic means of the information set out in the annex to Royal Decree 938/2005, of 29 July, laying down rules on the monitoring and accounting application of funds available in foreign services.
- Joint resolution of the General Intervention of the State Administration and the General Directorate of the Treasury and Financial Policy, of 20 February 2006, amending the annex to Royal Decree 938/2005, of 29 July, laying down rules on the monitoring and accounting application of funds available in foreign services.
- Resolution of the General Intervention of the State Administration, of 23 March 2006, for the application of Royal Decree 938/2005, of 29 July, laying down rules on the monitoring and accounting application of funds available in foreign services.
- Resolution of 4 May 2022 of the General Intervention of the State Administration, establishing the accounting procedure to be followed in transactions arising from the exceptional procedure regulated in Article 2 of Royal Decree-Law 9/2022 of 26 April 2022, adopting mortgage and payment management measures abroad within the framework of the application of the restrictive measures approved by the European Union in response to the invasion of Ukraine.
- Resolution of 14 June 2022 of the General Intervention of the State Administration and the General Directorate of the Treasury and Financial Policy, amending the annex to Royal Decree 938/2005 of 29 July, laying down rules on the monitoring and accounting application of funds available in foreign services.
Payment of assets and remuneration to active staff.
- Royal Decree 1465/2007, of 2 November, amending Decree 680/1974, of 28 February, which provides for the payment of assets and remuneration to active personnel of the State Administration and Autonomous Agencies through banking establishments or savings banks.
Resolution provides justification for payroll allotments.
Resolution I pay contributions in favour of the General Treasury for Social Security.
Payments abroad and in foreign currency.
Resolution mass payments.
Income
General Deposit Fund.
Non-tax revenue.
- Order EHA/1658/2009, of 12 June, establishing the procedure and conditions for the domiciliation of the payment of certain debts for which the State Tax Administration Agency is responsible.
- Order PRE/1064/2016, of 29 June, partially implementing the General Collection Regulation, approved by Royal Decree 939/2005, of 29 July, regarding the procedure for collecting non-tax and customs resources held by the General Administration of the State through collaborating entities.
- Resolution of 26 February 2007, jointly by the General Intervention of the State Administration and the General Directorate of the Treasury and Financial Policy, regulating the procedure to be followed in the entry into the Treasury account in the Bank of Spain of funds collected through the restricted accounts of collection of non-tax revenue authorized to organs of the General Administration of the State.
- Resolution of 18 February 2008, jointly with the General Intervention of the State Administration and the General Directorate of the Treasury and Financial Policy implementing Order PRE/3662/2003 of 29 December, which regulates a new procedure for the collection of non-tax revenue collected by the Delegations of the Economy and Finance and cash revenue in the General Deposit Fund and its branches, determining the procedure to be followed for the issuance of the income documents 069 referred to in the sixth paragraph of the aforementioned Ministerial Order and for the communication of settlements to the delegations. (Partially repealed).
- Resolution of 23 December 2008, jointly with the General Intervention of the State Administration and the General Directorate of the Treasury and Financial Policy implementing Order PRE/3662/2003 of 29 December, which regulates a new procedure for collecting non-tax revenue collected by the Delegations of the Economy and Finance and cash revenue in the General Deposit Fund and its branches, in order to confer the power to issue income document 060 to all organs and entities of the State public sector. (Partially repealed).
- Resolution of 18 November 2011, jointly issued by the Directorate General of the State Tax Administration Agency and the General Intervention of the State Administration, establishing the conditions for the centralized remittance of non-tax debts managed by ministerial departments constituting resources from the State budget for their collection management, for exchanges of information arising from such management and other aspects relating to the collection of such debts by the State Tax Administration Agency.
- Resolution of 26 December 2017, jointly with the General Intervention of the State Administration and the General Secretariat of the Treasury and Financial Policy, which determines the cases in which the Delegations of Economy and Finance will issue the entry documents 069 in application of the sixth article of Order PRE/1064/2016, of 29 June, which partially develops the General Collection Regulation, approved by Royal Decree 939/2005, of 29 July, in relation to the procedure for the collection of non-tax and customs resources of the State collaborating with the General Administration.
- Resolution of 26 December 2017, jointly by the General Secretariat of the Treasury and Financial Policy and the General Intervention of the State Administration, issuing instructions for the completion of models 060 and 069 in cases where the person liable for payment lacks a tax identification number (NIF) or identification number of foreigners (NIE).
- Resolution of 26 December 2017, joint resolution of the General Secretariat of the Treasury and Financial Policy and the General Intervention of the State Administration, establishing the specialities for the realization of the income of certain non-tax and customs resources when the debtor resides abroad.
- Resolution of 29 July 2019, jointly with the General Intervention of the State Administration and the General Directorate of the State Tax Administration Agency, agreeing to cancel and reduce in accounting all those liquidations corresponding to public law resources of the State public treasury collected by the State Tax Administration Agency resulting in a debt outstanding of less than EUR 3.
- Resolution of 10 November 2022, jointly with the General Intervention of the State Administration and the General Directorate of the State Tax Administration Agency, agreeing to cancel and reduce in accounting all those liquidations corresponding to public law resources of the State public treasury collected by the State Tax Administration Agency resulting in a debt outstanding of less than EUR 3.
Order of Closure
Tax account
Accounting regulations of the State Institutional Administration
- Order EHA/2045/2011 of 14 July, approving the Accounting Instruction for the State Institutional Administration.
- Resolution of 28 July 2011, of the General Intervention of the State Administration, approving the adaptation of the General Public Accounting Plan for Public Entities whose expenditure budget is of an estimated nature.
- Resolution of 28 July 2011, of the General Intervention of the State Administration, regulating the criteria for the preparation of information on the costs of activities and management indicators to be included in the report of the Annual Accounts of the General Public Accounting Plan.
- Resolution of 28 May 2012, of the General Intervention of the State Administration determining the minimum content of the information to be published in the Official State Gazette by the entities to which the Accounting Instruction for the Institutional Administration of the State applies.
- Resolution of 10 October 2018, of the General Intervention of the State Administration, approving the adaptation of the General Plan of Public Accounting to the associated centers of the National University of Distance Education.
Regulations Funds without legal personality
Annual accountability in cases of structural changes between public sector entities
- Order HAP/801/2014, of 9 May, regulating the procedure for annual accountability in cases of structural changes between public sector entities resulting in the extinction of public entities without a liquidation process in accordance with article 138.6 of Law 47/2003, of 26 November, General Budget.
Historical heritage
- Resolution of 22 February 2016, of the General Intervention of the State Administration, which establishes rules for the registration, valuation and information of historical heritage property of a material nature to be included in the annual accounts.
General State Account
Public Accounting Principles (Conceptual Framework of the PGCP'94, which can be applied in everything that does not oppose the PGCP'10)
Accounting regulations of the entities that make up the social security system
- Resolution of 1 July 2011, of the General Intervention of the State Administration, approving the adaptation of the General Public Accounting Plan to the entities that make up the Social Security system.
- Resolution of 25 July 2012, of the General Intervention of the State Administration, determining the structure and composition of the General Social Security Account and the annual accounts of the entities that make up the social security system and the summary of the information to be published in the Official State Gazette.