Ministry of Finance

The system of financing the autonomous communities and cities with autonomous status, as well as the assessment of the effective costs of the services that are transferred, the indebtedness of the autonomous communities and the application of the budgetary stability regulations in the scope of them.

The financial system of the entities that make up the local administration, the indebtedness of the local entities and the application of the budgetary stability regulations in the field of them.

Collaboration between the State, regional and local administrations and the action of the bodies established for this purpose, especially in the Fiscal and Financial Policy Council, and in the National Commission of Local Administration.

The functions of reports and authorizations legally attributed in the regulations of local regime to the competent organ of the General Administration of the State in matters of local farms in jobs reserved to local administration official personnel with national qualification.

The issuing of the necessary instructions or resolutions in order to provide greater collaboration, cooperation and coordination between governing bodies, entities and bodies dependent on or linked to the Secretariat of State, particularly in the field of Tax Administration, and especially in the field of data transfer and access to information, optimization of human, technical, computer and material resources as well as for the achievement of precise synergies for the greater effectiveness of the principle of good administration, all without prejudice to their respective competences.

In terms of gambling, the analysis and definition of the global tax policy, the proposal, elaboration and interpretation of the tax regime and the management and settlement of the taxes derived from the administrative management of gambling.

The Secretariat of the Fiscal and Financial Policy Council of the Autonomous Communities, as well as the support, advice and technical assistance to that Council, and relations with other coordinating bodies between the General Administration of the State and the Autonomous Communities within the scope of the General Secretariat.

The Secretariat of the Subcommittee on Economic, Financial and Fiscal Regime of the National Commission of Local Administration, and relations with other coordinating bodies between the General Administration of the State and local entities within the scope of competences of the General Secretariat not expressly attributed to the General Directorate of Budgetary Stability and Territorial Financial Management.

The study, report and proposal of rules and measures relating to the tax regime of the autonomous communities, and special tax regimes by reason of the territory, without prejudice to the competences of the General Directorate of Taxes.

The application of the tax aspects of the Concert regimes with the Autonomous Community of the Basque Country and Agreement with the Autonomous Community of Navarre.

The study, report and proposal of the rules and measures relating to the financing of the autonomous communities, as well as the preparation of studies on the application of the system of financing of autonomous communities and the economic and financial aspects of the autonomous communities.

The work of support, advice and technical assistance to the Permanent Technical Evaluation Committee and other bodies in the field of analysis or modification of the System of financing of the autonomous communities.

The preparation of studies, reports and proposals for rules and measures on the system and mechanisms of local financing and the budgetary and financial regime of local entities, as well as the evacuation of consultations in relation to that regime.

The preparation of reports, forecasts and statistics, including the processing of economic, financial and tax data of local entities, and the definition of the contents of publications related to that information that will be carried out by the Technical General Secretariat.

The analysis and actions that may be appropriate with regard to the information sent by the local entities, their entities and related or dependent bodies, for the development of the competences attributed to the General Secretariat within the framework of the budgetary regulations.

The design and maintenance of computer systems dependent on the General Secretariat and the elaboration of proposals for the acquisition of computer goods and services within the General Secretariat.

The maintenance and updating of contents of the Virtual Offices of Financial Coordination with the autonomous communities and local entities, as well as the assistance and computer support to users of the applications of the General Secretariat.

The design of applications for the treatment of economic-financial information and management of the financing of Territorial Administrations, the implementation of tools for the improvement of decision-making, as well as management through continuous improvement and monitoring of information security at the level of the General Secretariat.

The State Secretariat for Budgets and Expenditure, under the superior direction of the head of the Ministry of Finance, directs and coordinates the actions related to the planning, programming and budgeting of the state public sector and its personnel costs.

The Secretary of State for Budgets and Expenditures is responsible for formulating the proposal of the budgetary stability objectives and the limit of non-financial spending of the State. It will monitor compliance with the objectives of budgetary stability, public debt and spending rule for the entire public sector and propose the adoption of measures aimed at correcting any deviations that may occur.

The State Secretariat for Budgets and Expenditure, through the General Directorate of Personnel Costs, is responsible for drafting the normative proposals to be included in the Preliminary Draft Law on General State Budgets on personnel costs within the framework of the strategic planning of Human Resources. It is also responsible for providing mandatory information on decisions affecting the overall expenditure envelope of policies relating to human resources and remuneration systems in the public sector, within the framework of the General Human Resources Plan.

It is the responsibility of the management centers of the State Secretariat of Budgets and Expenses, as well as their dependent or linked entities or agencies, responsible for the economic-financial information that corresponds to provide the Ministry of Finance in compliance with the provisions of Organic Law 2/2012, of April 27, its development regulations, the regulations of the European Union and the rest of the economic-financial regulations that is applicable, to send this information for the purpose of its publication to the Economic and Financial Information Center of the Public Administrations in the terms provided by the regulations.

Internal control through the exercise of the intervening function, permanent financial control and public audit in accordance with the provisions of Law 47/2003, of November 26, without prejudice to the systems of the organs and entities that make up the state public sector that allow to ensure compliance with the legality, as well as the principles of effectiveness, efficiency and economy in financial management, and the correction of financial economic information.

The monitoring and control of subsidies and public aid and the administration and custody of the National Database of Subsidies in accordance with the provisions of Law 38/2003, of November 17, General of Subsidies.

The direction and management of public accounting in the terms established in Law 47/2003, of 26 November.

The formation of economic accounts of the public sector.

The classification of public units and the making of reports on the treatment of operations carried out by the public sector, in accordance with the regulatory regulations of national accounting.

The management of economic-financial information derived from the exercise of its accounting and control functions.

The relationship with the territorial haciendas for the purposes of the accounting information that they must send for the formation of the economic accounts of the public sector.

The planning, design and implementation of the IT policy of the State Secretariat for Budgets and Expenditure, the General Secretariat for European Funds and the General Intervention of the State Administration, the IT support of their respective activities and the advice, coordination and instrumentation of the IT projects of their bodies.

The actions derived from the exercise of control of European funds, in terms of the exercise of the functions of audit authority and Specific Service in those funds in which the General Intervention of the State Administration has such status and of Control Authority of the Plan and Mechanism for Recovery and Resilience, in accordance with its regulatory regulations.

Assistance and collaboration with the Administration of Justice, within the limits of the functions and competences that the legal system attributes to the General Intervention of the State Administration, in relation to those criminal proceedings in which there is connection with those functions and competences.

Integration, management and publication of the Inventory of entities of the State, Autonomous and Local Public Sector, in the terms provided in Law 40/2015, of 1 October.

The coordination of actions aimed at protecting the financial interests of the European Union against fraud in accordance with the provisions of the twenty-fifth additional provision of Law 38/2003, of 17 November, General Subsidies.

The continuous supervision of the entities and agencies of the public institutional state sector in the terms provided in article 85 of Law 40/2015, of 1 October, and in the provisions that develop it.

Advice on conflict of interest in the terms provided in article 8 of Order HFP/55/2023, of 24 January, regarding the systematic analysis of the risk of conflict of interest in the procedures that execute the Recovery, Transformation and Resilience Plan.

The functional and technical management of the State Registry of the entities interested in the Strategic Projects for Economic Recovery and Transformation (REPERTE), foreseen in article 9 of Royal Decree-Law 36/2020, of 30 December.

The coordination necessary for the exercise of its actions and dictate, where appropriate, the organizational and functional instructions that allow the greatest efficiency within the General Intervention as a whole in the use of resources for the fulfillment of the functions contemplated in the previous letters.

The preparation of the ministry’s annual budget proposal and the coordination of those corresponding to its affiliated public agencies, as well as the monitoring of the budget execution and, where appropriate, the processing of its modifications.

The direction, promotion and coordination of the actions related to the participation of the department in the collegiate bodies of the Government and in those of collaboration and support to the Government.

Administrative relations with the public bodies attached to the Ministry through the Undersecretariat.

The direction, drive and coordination of e-government in the department.

The functions related to the design, development, maintenance and management of the information systems corresponding to the departmental services in the Ministry, the departmental center of attention to users and the management, where appropriate, of the internal communications networks.

The management and administration of the human resources of the department and relations with trade union organizations and staff representative entities, as well as the establishment of personnel training plans and management of social action and occupational risk prevention programs.

The management of the material resources of the department, the general register of the ministry, as well as the technical, security, reprography and, in general, internal services.

The planning, coordination, preparation and management of construction projects and the maintenance and maintenance of buildings occupied by the department’s central services; the processing of contracts for works managed by the Department’s Under-Secretariat, both central and territorial services; the maintenance of the inventory of buildings occupied by the department by the central services; the treasury management of budgetary appropriations for common services.

The technical and administrative patrimonial management of the buildings and spaces occupied by the territorial services of the department.

In the field of common services, the acquisition of material goods and the contracting of services.

The financial management of the budgetary appropriations of the common services, as well as of the other budgetary services in the terms established in the corresponding Order of delegation of competences, as well as the processing of the files of lease of real estate whose management corresponds to the Undersecretariat of the Department, both of the central and territorial services.

The coordination of the different Delegations of Economy and Finance in the management of their resources and the exercise of their functions, the promotion of the instructions and service orders that should be issued to direct their activities and the evaluation of the resources necessary for the proper functioning of them, as well as their distribution and the monitoring of their management.

Assist the head of the Ministry in monitoring the effectiveness of the Ministry and its public agencies.

Determine the actions required for the improvement of planning, management and organizational systems and for the rationalization and simplification of procedures and working methods at the departmental level.

The coordination of the different pay boxes of the department through the central unit.

The direction, planning and coordination of the collection management attributed by the legal system to the Delegations of Economy and Finance and of any other non-tax or customs functions attributed to them.

The functions of the Ministry of Finance in relation to the Fund to Support the Solvency of Strategic Companies, which are not attributed to other bodies.

The liquidation of the extinguished Patrons of Houses of Civil Servants of the State and the functions and tasks that Decree 1555/1959, of September 12, and the subsequent provisions attributed to the Liquidating Commission of Organisms.

The coordination, through the Recovery, Transformation and Resilience Plan, of the actions financed in the Multiannual Financial Framework and those corresponding to the Recovery and Resilience Mechanism, in order to ensure coherence between them.

Acting as the responsible authority of the Recovery and Resilience Mechanism and the Recovery, Transformation and Resilience Plan before the European institutions, in the terms established in European regulations, developing for this purpose the competences established by law and regulations.

Coordination with ministries, public agencies, autonomous communities and local entities and other national and community entities involved in the Recovery, Transformation and Resilience Plan.

Monitoring progress in relation to the Plan’s milestones and objectives.

The functions corresponding to the Member State in relation to the comprehensive scorecard in accordance with the provisions of the regulatory regulations of the Recovery and Resilience Mechanism.

The presentation of the reports provided for in the regulatory regulations of the Recovery and Resilience Mechanism, of the requests for payment of the financial contribution accompanied by the corresponding statement of reliability and, where appropriate, of the loan tranche provided for therein. All of this, based on the result of the controls carried out, under the terms and conditions provided for in the regulatory regulation of the Recovery and Resilience Mechanism.

The direction of the Technical Committee of the Recovery, Transformation and Resilience Plan, coordinating its work.

The technical secretariat functions of the Sectoral Conference of the Recovery, Transformation and Resilience Plan.

The functional design of the IT systems required for the management and monitoring of the various European financing instruments within the competence of this General Secretariat; the dialogue with the European Commission and the participating national bodies regarding exchanges and information supplies, including the definition of exchange standards and norms; the planning and coordination in collaboration with the Office of Budgetary Informatics and the other management centres responsible for the technical implementation of the various projects; the design and organisation of the support and training activities of the resulting systems; as well as those assigned to it, in terms of information systems and technologies, in the management and control systems of the European Funds.

The statistical monitoring and exploitation of the data contained in the information systems of European funds, in order to guarantee the monitoring and follow-up functions of the Recovery, Transformation and Resilience Plan and the other European funds.