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General Plan of Public Accounting and Related Regulations

General Plan of Public Accounting
- Order EHA/1037/2010 of 13 April approving the General Plan for Public Accounting.
- of equivalences between PGCP'94 accounts and PGCP'10 accounts.
Regulation for the formulation of consolidated annual accounts in the public sector
- Order HAP/1489/2013 of 18 July approving the rules for the establishment of consolidated annual accounts in the field of the public sector.
Accounting rules of the General Administration of the State
- Royal Decree 578/2001 of 1 June, regulating the general principles of the accounting information system of the General Administration of the State.
- Order EHA/3067/2011 of 8 November approving the General Government Accounting Instruction.
- Adaptation of the General Plan of Public Accounting to the General Administration of the State, adopted by the resolution of 17 November 2011, of the General Intervention of the State Administration.
- Operational Accounting in the implementation of expenditure
  - Order of the Ministry of Economy and Finance of 1 February 1996 approving the Accounting Operational Instruction to be followed in the implementation of State expenditure.
  - esolution of 30 December 2009 of the General Intervention of the State Administration, regulating an exceptional procedure in the event of an incident in the operation of the accounting information system of the General Administration of the State preventing the recording of transactions.
  - Resolution of 17 September 2019 of the IGAE establishing the operation of the Credit Assignments Register.
- Accounting documents
  - Order of the Ministry of Economy and Finance of 1 February 1996 approving the accounting documents to be used by the State Administration.
  - Resolution of 28 November 2005 of the General Intervention of the State Administration, regulating the procedures for processing accounting documents in file form.
  - Resolution of 22 September 2008 of the General Intervention of the State Administration approving the specific accounting documents of the subsystem of expenditure projects.
  - Resolution of 12 September 2023 of the General Intervention of the State Administration approving the specific accounting documents of the State guarantee subsystem.
- Payments
  - Payment order.
    - Order PRE/1576/2002 of 19 June regulating the procedure for the payment of obligations of the State Administration.
  - Order approving the SIC’2 application for the purposes of the electronic processing of transfer payments
    - Order EHA/3990/2008 of 18 December approving the SIC’2 application for the electronic processing of transfer payments.
  - Payments to Justify and Fixed Cash Advances.
    - Resolution of 19 September 2012 of the General Intervention of the State Administration, which allows the processing of standard forms of accounts justifying the payments to be justified and for the replenishment of fixed cash advances in file form.
  - Funds available abroad
    - 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 Secretariat of the Treasury and Financial Policy of 10 June 2015, providing for 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 Directorate-General 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 implementation of Royal Decree 938/2005 of 29 July, which lays 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 laid down in Article 2 of Royal Decree-Law 9/2022 of 26 April, adopting mortgage and overseas payment management measures in the framework of the application of the restrictive measures adopted by the European Union in response to the Ukrainian invasion.
    - Resolution of 14 June 2022, together with the General Intervention of the State Administration and the Directorate-General 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 salaries to staff in active employment.
    - Royal Decree 1465/2007 of 2 November amending Decree 680/1974 of 28 February, which provides for the payment of assets and salaries to active personnel of the State Administration and Self-Governing Bodies through banking establishments or savings banks..
  - Resolution justifies payroll approvals.
    - Resolution of 10 October 2018 of the General Intervention of the State Administration, laying down the structure of the supporting account for payments made from wage earners and other booklets for the payment of social security contributions from other recipients.
  - Resolution pays contributions in favour of the General Treasury for Social Security.
    - Resolution of 27 March 2018, together with the General Secretariat of the Treasury and Financial Policy and the General Intervention of the State Administration, regulating the procedure for the payment of contributions in favour of the General Treasury of Social Security.
    - Resolution of 28 May 2018, together with the General Secretariat of the Treasury and Financial Policy and the General Intervention of the State Administration, amending that of 27 March 2018, regulating the procedure for the payment of contributions in favour of the General Treasury of Social Security.
  - Foreign and foreign exchange payments.
    - Order PCM/917/2021 of 1 September regulating the procedure for payment abroad and payment in foreign currency of the obligations of the State Administration General.
    - Resolution of 14 September 2021, together with the General Intervention of the State Administration and the Directorate-General of the Treasury and Financial Policy, regulating the procedure for payments through the Cash Box and foreign exchange payments
  - Resolution of mass payments..
    - Resolution of 2 March 2021, together with the General Intervention of the State Administration and the Directorate-General of the Treasury and Financial Policy, regulating the procedure for making certain payments through intermediary agents.
- Revenue
  - General Deposit Box.
    - Royal Decree 161/1997 of 7 February approving the Regulations of the General Deposit Fund.
    - Order of 7 January 2000 implementing Royal Decree 161/1997 of 7 February 2000 approving the Regulations of the General Deposit Fund.
    - Order of the Ministry of Finance of 31 July 2001 establishing the full integration of the accounts of the General Deposit Fund into the Accounting Information System of the General Administration of the State.
  - Non-tax revenue.
    - Order EHA/1658/2009 of 12 June laying down the procedure and conditions for the direct payment of certain debts for which the State Tax Administration is responsible.
    - Order PRE/1064/2016 of 29 June, partially implementing the General Recovery Regulation, approved by Royal Decree 939/2005 of 29 July, as regards the procedure for the collection of non-tax and customs resources owned by the General Administration of the State through collaborating entities.
    - Resolution of 26 February 2007, together with the General Intervention of the State Administration and the Directorate-General of the Treasury and Financial Policy, regulating the procedure to be followed in the entry into the account of the Treasury in the Bank of Spain of the funds collected through the restricted accounts for the collection of non-tax revenue authorised to bodies of the State General Administration.
    - 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 of cash receipts in the General Deposit Fund. (Partially repealed).
    - Resolution of 23 December 2008, together with the General Intervention of the State Administration and the Directorate-General 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 of cash receipts in the General Fund for Deposits. (Partially repealed).
    - Resolution of 18 November 2011, jointly by the Directorate-General of the State Agency for Tax Administration and the General Intervention of the State Administration, laying down the conditions for the centralised dispatch of non-tax debts managed by Ministerial Departments constituting resources of the State budget for its collection management, for the exchanges of information arising from such management and other aspects relating to the collection of tax receivables
    - Decision of 26 December 2017, together with the General Intervention of the State Administration and the General Secretariat of the Treasury and Financial Policy, determining the cases in which the Delegations of the Economy and Finance will issue entry documents 069 pursuant to Article 6 of Order PRE/1064/2016 of 29 June, partially implementing the General Tax Recovery Order No. 39
    - Resolution of 26 December 2017, together with 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 does not have a Tax Identification Number (NIF) or Alien Identification Number (NIE).
    - Resolution of 26 December 2017, together with the General Secretariat of the Treasury and Financial Policy and the General Intervention of the State Administration, laying down the specialities for the realisation of the revenue of certain non-tax or customs resources when the debtor resides abroad.
    - Resolution of 29 July 2019, together with the General Intervention of the State Administration and the Directorate-General of the State Agency for the Tax Administration, agreeing to the annulment and write-off in the accounts of all those liquidations corresponding to public law resources of the state public finances collected by the State Agency for the Tax Administration of which a debt of less than 3 euros is outstanding.
    - Resolution of 10 November 2022, together with the General Intervention of the State Administration and the Directorate-General of the State Agency for the Tax Administration, agreeing to the annulment and write-off in the accounts of all those liquidations corresponding to public law resources of the state public finances collected by the State Agency for the Tax Administration of which a debt of less than 3 euros is outstanding.
- Closing Order
  - Order HAC/1111/2019 of 11 November regulating the closing operations for the financial year 2019 relating to the budget of expenditure and non-budgetary operations.
  - Order HAC/1074/2020 of 16 November regulating the closure operations for the financial year 2020 relating to the budget of expenditure and non-budgetary operations.
  - Order HFP/1246/2021 of 15 November regulating the closure operations for the financial year 2021 relating to the budget of expenditure and non-budgetary operations.
  - Order HFP/1102/2022 of 16 November regulating the closure operations for the financial year 2022 relating to the budget of expenditure and non-budgetary operations.
  - Order HFP/1226/2023 of 14 November regulating the closing operations for the financial year 2023 relating to the budget of expenditure and non-budgetary operations.
  - Order HFP/1274/2024 of 14 November regulating the closing operations for the financial year 2024 relating to the budget of expenditure and non-budgetary operations.
- Tax account
  - Resolution of 10 March 2015 of the General Intervention of the State Administration, determining the structure, justification, processing and accountability of state taxes and resources of other public administrations and entities.
Accounting rules 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 Plan of Public Accounts for Public Entities whose budget of expenditure is of an estimated nature.
- Resolution of 28 July 2011 of the General Intervention of the State Administration, regulating the criteria for the production of information on the costs of activities and management indicators to be included in the report of the Annual Accounts of the General Plan for Public Accounting.
- 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 State Institutional Administration applies.
- Resolución de 10 de octubre de 2018, de la Intervención General de la Administración del Estado, por la que se aprueba la adaptación del Plan General de Contabilidad Pública a los centros asociados de la Universidad Nacional de Educación a Distancia.
Regulation Funds without legal personality
- Resolution of 1 July 2011 of the General Intervention of the State Administration, approving the accounting rules concerning funds without legal personality referred to in Article 2(2) of the General Budget Act and the recording of the operations of such funds in contributing entities in the administrative public sector.
- Resolution of 12 September 2013 of the General Intervention of the State Administration, regulating the procedure for the collection, formulation, approval and accountability of the annual accounts for funds without legal personality referred to in Article 2(2) of the General Budgetary Act.
- Adaptation of the Fund Plan to funds carrying out risk hedging operations on behalf of the State
  - Resolution of 3 December 2020 of the General Intervention of the State Administration approving the adaptation of the General Plan of Accounting for funds without legal personality referred to in Article 2.2 of Law 47/2003 of 26 November, General Budget to those funds carrying out risk hedging operations on behalf of the State.
Annual accounts for structural changes between public sector entities
- Order HAP/801/2014 of 9 May regulating the procedure for annual accounts in cases of structural changes between public sector entities involving the extinction of public entities without a liquidation process pursuant to 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, laying down rules for the recording, valuation and reporting of assets of historical property of a material nature to be included in the annual accounts.
General State Account
- Order HAP/1724/2015 of 31 July regulating the preparation of the General Account of the State.
Public Accounting Principles (Conceptual Framework of the GCCP'94, which may be applicable in all matters not opposed to the GCCP'10)
Accounting rules for the entities forming part of the Social Security system <
- Resolution of 1 July 2011 of the General Intervention of the State Administration approving the adaptation of the General Plan of Public Accounting to the entities of 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 Gazette of the State.