<?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-028="http://www.pap.meh.es/es/fr/gaap/contaepa/Comun/Memoria/Memoria028/2012" 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:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_LineaRecurso" xlink:label="LineaRecurso" xlink:title="LineaRecurso"/>
    <link:label xlink:type="resource" xlink:label="label_LineaRecurso" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaRecurso" xml:lang="es" id="label_LineaRecurso">Recurso</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaRecurso" xlink:to="label_LineaRecurso" xlink:title="label: LineaRecurso to label_LineaRecurso"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_LineaRecurso_Concepto" xlink:label="LineaRecurso_Concepto" xlink:title="LineaRecurso_Concepto"/>
    <link:label xlink:type="resource" xlink:label="label_LineaRecurso_Concepto" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaRecurso_Concepto" xml:lang="es" id="label_LineaRecurso_Concepto">CONCEPTO</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaRecurso_Concepto" xlink:to="label_LineaRecurso_Concepto" xlink:title="label: LineaRecurso_Concepto to label_LineaRecurso_Concepto"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_LineaRecurso_Descripcion" xlink:label="LineaRecurso_Descripcion" xlink:title="LineaRecurso_Descripcion"/>
    <link:label xlink:type="resource" xlink:label="label_LineaRecurso_Descripcion" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaRecurso_Descripcion" xml:lang="es" id="label_LineaRecurso_Descripcion">DESCRIPCIÓN</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaRecurso_Descripcion" xlink:to="label_LineaRecurso_Descripcion" xlink:title="label: LineaRecurso_Descripcion to label_LineaRecurso_Descripcion"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_LineaRecurso_CobrosEspecie" xlink:label="LineaRecurso_CobrosEspecie" xlink:title="LineaRecurso_CobrosEspecie"/>
    <link:label xlink:type="resource" xlink:label="label_LineaRecurso_CobrosEspecie" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaRecurso_CobrosEspecie" xml:lang="es" id="label_LineaRecurso_CobrosEspecie">COBROS EN ESPECIE</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaRecurso_CobrosEspecie" xlink:to="label_LineaRecurso_CobrosEspecie" xlink:title="label: LineaRecurso_CobrosEspecie to label_LineaRecurso_CobrosEspecie"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_LineaRecurso_Insolvencias" xlink:label="LineaRecurso_Insolvencias" xlink:title="LineaRecurso_Insolvencias"/>
    <link:label xlink:type="resource" xlink:label="label_LineaRecurso_Insolvencias" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaRecurso_Insolvencias" xml:lang="es" id="label_LineaRecurso_Insolvencias">INSOLVENCIAS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaRecurso_Insolvencias" xlink:to="label_LineaRecurso_Insolvencias" xlink:title="label: LineaRecurso_Insolvencias to label_LineaRecurso_Insolvencias"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_LineaRecurso_Prescripci%c3%b3n" xlink:label="LineaRecurso_Prescripción" xlink:title="LineaRecurso_Prescripción"/>
    <link:label xlink:type="resource" xlink:label="label_LineaRecurso_Prescripción" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaRecurso_Prescripción" xml:lang="es" id="label_LineaRecurso_Prescripción">PRESCRIPCIÓN</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaRecurso_Prescripción" xlink:to="label_LineaRecurso_Prescripción" xlink:title="label: LineaRecurso_Prescripción to label_LineaRecurso_Prescripción"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_LineaRecurso_OtrasCausas" xlink:label="LineaRecurso_OtrasCausas" xlink:title="LineaRecurso_OtrasCausas"/>
    <link:label xlink:type="resource" xlink:label="label_LineaRecurso_OtrasCausas" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaRecurso_OtrasCausas" xml:lang="es" id="label_LineaRecurso_OtrasCausas">OTRAS CAUSAS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaRecurso_OtrasCausas" xlink:to="label_LineaRecurso_OtrasCausas" xlink:title="label: LineaRecurso_OtrasCausas to label_LineaRecurso_OtrasCausas"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_LineaRecurso_TotalDerechosCancelados" xlink:label="LineaRecurso_TotalDerechosCancelados" xlink:title="LineaRecurso_TotalDerechosCancelados"/>
    <link:label xlink:type="resource" xlink:label="label_LineaRecurso_TotalDerechosCancelados" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaRecurso_TotalDerechosCancelados" xml:lang="es" id="label_LineaRecurso_TotalDerechosCancelados">TOTAL DERECHOS CANCELADOS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaRecurso_TotalDerechosCancelados" xlink:to="label_LineaRecurso_TotalDerechosCancelados" xlink:title="label: LineaRecurso_TotalDerechosCancelados to label_LineaRecurso_TotalDerechosCancelados"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_Totales_CobrosEspecie" xlink:label="Totales_CobrosEspecie" xlink:title="Totales_CobrosEspecie"/>
    <link:label xlink:type="resource" xlink:label="label_Totales_CobrosEspecie" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_Totales_CobrosEspecie" xml:lang="es" id="label_Totales_CobrosEspecie">TOTAL - COBROS EN ESPECIE</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Totales_CobrosEspecie" xlink:to="label_Totales_CobrosEspecie" xlink:title="label: Totales_CobrosEspecie to label_Totales_CobrosEspecie"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_Totales_Insolvencias" xlink:label="Totales_Insolvencias" xlink:title="Totales_Insolvencias"/>
    <link:label xlink:type="resource" xlink:label="label_Totales_Insolvencias" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_Totales_Insolvencias" xml:lang="es" id="label_Totales_Insolvencias">TOTAL - INSOLVENCIAS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Totales_Insolvencias" xlink:to="label_Totales_Insolvencias" xlink:title="label: Totales_Insolvencias to label_Totales_Insolvencias"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_Totales_Prescripci%c3%b3n" xlink:label="Totales_Prescripción" xlink:title="Totales_Prescripción"/>
    <link:label xlink:type="resource" xlink:label="label_Totales_Prescripción" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_Totales_Prescripción" xml:lang="es" id="label_Totales_Prescripción">TOTAL - PRESCRIPCIÓN</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Totales_Prescripción" xlink:to="label_Totales_Prescripción" xlink:title="label: Totales_Prescripción to label_Totales_Prescripción"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_Totales_OtrasCausas" xlink:label="Totales_OtrasCausas" xlink:title="Totales_OtrasCausas"/>
    <link:label xlink:type="resource" xlink:label="label_Totales_OtrasCausas" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_Totales_OtrasCausas" xml:lang="es" id="label_Totales_OtrasCausas">TOTAL - OTRAS CAUSAS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Totales_OtrasCausas" xlink:to="label_Totales_OtrasCausas" xlink:title="label: Totales_OtrasCausas to label_Totales_OtrasCausas"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-028.xsd#contaepa-mem-028_Totales_TotalDerechosCancelados" xlink:label="Totales_TotalDerechosCancelados" xlink:title="Totales_TotalDerechosCancelados"/>
    <link:label xlink:type="resource" xlink:label="label_Totales_TotalDerechosCancelados" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_Totales_TotalDerechosCancelados" xml:lang="es" id="label_Totales_TotalDerechosCancelados">TOTAL - TOTAL DERECHOS CANCELADOS</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Totales_TotalDerechosCancelados" xlink:to="label_Totales_TotalDerechosCancelados" xlink:title="label: Totales_TotalDerechosCancelados to label_Totales_TotalDerechosCancelados"/>
  </link:labelLink>
</link:linkbase>
