<?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:contaepa-mem-026="http://www.pap.meh.es/es/fr/gaap/contaepa/Comun/Memoria/Memoria026/2012" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
  <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_IngresosGestionOrdinaria" xlink:label="IngresosGestionOrdinaria" xlink:title="IngresosGestionOrdinaria"/>
    <link:label xlink:type="resource" xlink:label="label_IngresosGestionOrdinaria" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_IngresosGestionOrdinaria" xml:lang="es" id="label_IngresosGestionOrdinaria">Ingresos de gestión ordinaria</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IngresosGestionOrdinaria" xlink:to="label_IngresosGestionOrdinaria" xlink:title="label: IngresosGestionOrdinaria to label_IngresosGestionOrdinaria"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_IngresosFinancieros" xlink:label="IngresosFinancieros" xlink:title="IngresosFinancieros"/>
    <link:label xlink:type="resource" xlink:label="label_IngresosFinancieros" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_IngresosFinancieros" xml:lang="es" id="label_IngresosFinancieros">Ingresos financieros</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IngresosFinancieros" xlink:to="label_IngresosFinancieros" xlink:title="label: IngresosFinancieros to label_IngresosFinancieros"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_OtrosIngresos" xlink:label="OtrosIngresos" xlink:title="OtrosIngresos"/>
    <link:label xlink:type="resource" xlink:label="label_OtrosIngresos" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_OtrosIngresos" xml:lang="es" id="label_OtrosIngresos">Otros ingresos</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="OtrosIngresos" xlink:to="label_OtrosIngresos" xlink:title="label: OtrosIngresos to label_OtrosIngresos"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_TotalIngresos" xlink:label="TotalIngresos" xlink:title="TotalIngresos"/>
    <link:label xlink:type="resource" xlink:label="label_TotalIngresos" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_TotalIngresos" xml:lang="es" id="label_TotalIngresos">TOTAL CATEGORÍAS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalIngresos" xlink:to="label_TotalIngresos" xlink:title="label: TotalIngresos to label_TotalIngresos"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_LineaGastos" xlink:label="LineaGastos" xlink:title="LineaGastos"/>
    <link:label xlink:type="resource" xlink:label="label_LineaGastos" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaGastos" xml:lang="es" id="label_LineaGastos">Línea Actividad</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaGastos" xlink:to="label_LineaGastos" xlink:title="label: LineaGastos to label_LineaGastos"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_LineaGastos_Actividad" xlink:label="LineaGastos_Texto" xlink:title="LineaGastos_Texto"/>
    <link:label xlink:type="resource" xlink:label="label_LineaGastos_Texto" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaGastos_Texto" xml:lang="es" id="label_LineaGastos_Texto">Actividad</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaGastos_Texto" xlink:to="label_LineaGastos_Texto" xlink:title="label: LineaGastos_Texto to label_LineaGastos_Texto"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_LineaGastos_GastosDirectos" xlink:label="LineaGastos_Valor" xlink:title="LineaGastos_Valor"/>
    <link:label xlink:type="resource" xlink:label="label_LineaGastos_Valor" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaGastos_Valor" xml:lang="es" id="label_LineaGastos_Valor">Gastos Directos</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaGastos_Valor" xlink:to="label_LineaGastos_Valor" xlink:title="label: LineaGastos_Valor to label_LineaGastos_Valor"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_TotalGastosDirectos" xlink:label="Total_Gastos" xlink:title="Total_Gastos"/>
    <link:label xlink:type="resource" xlink:label="label_Total_Gastos" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_Total_Gastos" xml:lang="es" id="label_Total_Gastos">TOTAL GASTOS DIRECTOS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Total_Gastos" xlink:to="label_Total_Gastos" xlink:title="label: Total_Gastos to label_Total_Gastos"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_LineaGastos_GastosIndirectos" xlink:label="LineaGastos_GastosIndirectos" xlink:title="LineaGastos_GastosIndirectos"/>
    <link:label xlink:type="resource" xlink:label="label_LineaGastos_GastosIndirectos" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaGastos_GastosIndirectos" xml:lang="es" id="label_LineaGastos_GastosIndirectos">Gastos Indirectos</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaGastos_GastosIndirectos" xlink:to="label_LineaGastos_GastosIndirectos" xlink:title="label: LineaGastos_GastosIndirectos to label_LineaGastos_GastosIndirectos"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_LineaGastos_TotalLinea" xlink:label="LineaGastos_TotalLinea" xlink:title="LineaGastos_TotalLinea"/>
    <link:label xlink:type="resource" xlink:label="label_LineaGastos_TotalLinea" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaGastos_TotalLinea" xml:lang="es" id="label_LineaGastos_TotalLinea">Total Gastos</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaGastos_TotalLinea" xlink:to="label_LineaGastos_TotalLinea" xlink:title="label: LineaGastos_TotalLinea to label_LineaGastos_TotalLinea"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_TotalGastosIndirectos" xlink:label="TotalGastosIndirectos" xlink:title="TotalGastosIndirectos"/>
    <link:label xlink:type="resource" xlink:label="label_TotalGastosIndirectos" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_TotalGastosIndirectos" xml:lang="es" id="label_TotalGastosIndirectos">TOTAL GASTOS INDIRECTOS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalGastosIndirectos" xlink:to="label_TotalGastosIndirectos" xlink:title="label: TotalGastosIndirectos to label_TotalGastosIndirectos"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-026.xsd#contaepa-mem-026_TotalGastos" xlink:label="TotalGastos" xlink:title="TotalGastos"/>
    <link:label xlink:type="resource" xlink:label="label_TotalGastos" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_TotalGastos" xml:lang="es" id="label_TotalGastos">TOTAL GASTOS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalGastos" xlink:to="label_TotalGastos" xlink:title="label: TotalGastos to label_TotalGastos"/>
  </link:labelLink>
</link:linkbase>
