The collection, processing and dissemination of data from statistical operations for state purposes is governed by the provisions of Law 12/1989, of 9 May, on the Public Statistical Function (LFEP), and in the Fourth Additional Provision of Law 4/1990, of 29 June. The LFEP establishes that the National Statistical Plan is the main instrument for organising the statistical activity of the State Administration and contains the statistics to be compiled in the four-year period by the services of the State Administration or any other entities dependent on it. All statistics included in the National Statistical Plan are statistics for state purposes and are compulsory. This operation is a statistic for state purposes and is included in the National Statistical Plan 2021-2024.
Article 125(2)(g) of the General Budgetary Law 47/2003 of 26 November 2003, states: The General Comptroller of the State Administration is the public accounting management centre, which is responsible for drawing up the national accounts of the units that make up the General Government sector, in accordance with the criteria for institutional delimitation and allocation of transactions established in the European System of National and Regional Accounts. In addition, Article 133 states: For the purposes of Article 125(2)(g), (h) and (i), public units shall be obliged to provide the cooperation and information necessary for the compilation of the economic accounts of the public sector and any other information in the field of the national accounts of public units which is laid down by internal and Community legislation.
Order HAP/2105/2012, of 1 October, which implements the reporting obligations set out in Organic Law 2/2012, of 27 April, on Budgetary Stability and Financial Sustainability.
Article 14(3) of Directive 2011/85/EU makes it mandatory for Member States to publish the information submitted in this operation.
Law 12/1989 of 9 May 1989 on the Public Statistical Function obliges the IGAE as a statistical service not to disseminate personal data under any circumstances, regardless of their origin. Personal data are understood to be those relating to natural or legal persons that either allow the immediate identification of the data subjects, or lead by their structure, content or degree of disaggregation to their indirect identification.
Similarly, Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics provides for the need to establish common principles and guidelines to ensure the confidentiality of the data used to produce European statistics and access to these confidential data, taking into account technical progress and user needs in a democratic society.
The data is treated confidentially during the collection and validation process until publication.
Furthermore, it should be noted that the
Indicators established in Directive 2011/85/EU are summary statistics in which the personal data, in this case referring to legal persons, used are presented aggregated in sectors or sub-sectors of the national economy, a fact that prevents the identification of the information associated with individual units.
The calendar of dissemination dates of the statistics is published in January on the IGAE website.
In particular, the tables on guarantees, public-private partnerships and doubtful loans are published before the end of October and the total set of tables before the end of December.
The link to the publications calendar is as follows:
The link to the online database for this data is as follows:
The main users are the European Commission (in the framework of the Stability and Growth Pact: ECFIN, FISMA), the Council, the European Parliament, politicians, researchers, etc.
Given that the objective of Directive 2011/85/EU is the uniform enforcement of budgetary discipline as required by the TFEU, the reporting of contingent liabilities and doubtful loans that could potentially have a significant impact on public budgets is an important step towards the transparency of public finances. These indicators contribute to providing a more complete picture of the financial position of Member States.
The information sources used for the preparation of these indicators are administrative data, economic-financial information from public enterprises and PPP contracts.
The information covers the total number of units classified in the public sector as defined in the European System of National and Regional Accounts (ESA 2010).
The National Accounting Office has a file (in database format) with the sectorisation in national accounting terms of the entire public sector. This information is publicly available through the Inventory of Public Sector Entities
This INVENTE application publishes for each unit controlled by the government sector, the controlling government and the units classified in the General Government sector (S.13) in terms of national accounts (ESA 2010).
Administrative data relating to the State are centralised in the Accounting Information System (SIC). For the rest of the units included in the state public sector (state public sector and foundations), the economic-financial information is available in the CICEP.red application, which includes the annual accounts, audit report, interim financial statements, etc.
Economic-financial information completed by the Autonomous Communities is collected in the Autonomous Communities' Information Centre (CIMCA). Information relating to Local Corporations is available in SICEL (Sistema de Información Contable de Entidades Locales).
Data on guarantees granted by the regional government and local government sub-sectors are compiled by the Bank of Spain.
The data on guarantees, PPPs' outstanding liabilities and doubtful loans are compiled on the basis of the use of the applications mentioned in section 18.3 in the corresponding years.
To compile the rest of the information, it is first of all necessary to determine the set of public units that were not classified in the General Government sector on 31 December of the previous year. This set is derived from the INVENTE. Subsequently, they are assigned the debt corresponding to these units (information provided by the Bank of Spain), the own funds and the participation of the General Governments with the economic-financial information of these units. By filtering out units exceeding the levels of debt-to-GDP and public share of GDP set in the Eurostat Decision, information is compiled on the liability tables of public units classified outside the General Government sector and the public share of units outside the General Government sector.