<?xml version="1.0" encoding="UTF-8"?>
<!-- Generated by Fujitsu XWand B0142 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:contaep-comun-cum="http://www.pap.meh.es/es/fr/gaap/contaep/Comun/129LeyContratos/2010" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <link:roleRef roleURI="http://www.pap.meh.es/es/fr/gaap/cicep/129/contratos/calculo/2009" xlink:type="simple" xlink:href="contaep-comun-cum.xsd#RT_4"/>
</link:linkbase>