<?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-473="http://www.pap.meh.es/es/fr/gaap/contaepa/Comun/Memoria/Memoria473/2022" 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-473.xsd#contaepa-mem-473_LineaImportes" xlink:label="LineaImportes" xlink:title="LineaImportes"/>
    <link:label xlink:type="resource" xlink:label="label_LineaImportes" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaImportes" xml:lang="es" id="label_LineaImportes">Linea importes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaImportes" xlink:to="label_LineaImportes" xlink:title="label: LineaImportes to label_LineaImportes"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-473.xsd#contaepa-mem-473_LineaImportes_CuentaPGCP" xlink:label="LineaImportes_CuentaPGCP" xlink:title="LineaImportes_CuentaPGCP"/>
    <link:label xlink:type="resource" xlink:label="label_LineaImportes_CuentaPGCP" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaImportes_CuentaPGCP" xml:lang="es" id="label_LineaImportes_CuentaPGCP">Linea importes - Cuenta PGCP</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaImportes_CuentaPGCP" xlink:to="label_LineaImportes_CuentaPGCP" xlink:title="label: LineaImportes_CuentaPGCP to label_LineaImportes_CuentaPGCP"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-473.xsd#contaepa-mem-473_LineaImportes_ImporteEjercicioActual" xlink:label="LineaImportes_ImporteEjercicioActual" xlink:title="LineaImportes_ImporteEjercicioActual"/>
    <link:label xlink:type="resource" xlink:label="label_LineaImportes_ImporteEjercicioActual" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaImportes_ImporteEjercicioActual" xml:lang="es" id="label_LineaImportes_ImporteEjercicioActual">Linea importes - Ejercicio actual</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaImportes_ImporteEjercicioActual" xlink:to="label_LineaImportes_ImporteEjercicioActual" xlink:title="label: LineaImportes_ImporteEjercicioActual to label_LineaImportes_ImporteEjercicioActual"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-473.xsd#contaepa-mem-473_LineaImportes_ImporteEjerciciosAnteriores" xlink:label="LineaImportes_ImporteEjerciciosAnteriores" xlink:title="LineaImportes_ImporteEjerciciosAnteriores"/>
    <link:label xlink:type="resource" xlink:label="label_LineaImportes_ImporteEjerciciosAnteriores" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaImportes_ImporteEjerciciosAnteriores" xml:lang="es" id="label_LineaImportes_ImporteEjerciciosAnteriores">Linea importes - Ejercicio anterior</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaImportes_ImporteEjerciciosAnteriores" xlink:to="label_LineaImportes_ImporteEjerciciosAnteriores" xlink:title="label: LineaImportes_ImporteEjerciciosAnteriores to label_LineaImportes_ImporteEjerciciosAnteriores"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-473.xsd#contaepa-mem-473_LineaImportes_ImporteTotal" xlink:label="LineaImportes_ImporteTotal" xlink:title="LineaImportes_ImporteTotal"/>
    <link:label xlink:type="resource" xlink:label="label_LineaImportes_ImporteTotal" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_LineaImportes_ImporteTotal" xml:lang="es" id="label_LineaImportes_ImporteTotal">Linea importes - Total</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="LineaImportes_ImporteTotal" xlink:to="label_LineaImportes_ImporteTotal" xlink:title="label: LineaImportes_ImporteTotal to label_LineaImportes_ImporteTotal"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-473.xsd#contaepa-mem-473_Observaciones" xlink:label="Observaciones" xlink:title="Observaciones"/>
    <link:label xlink:type="resource" xlink:label="label_Observaciones" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_Observaciones" xml:lang="es" id="label_Observaciones">Observaciones</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Observaciones" xlink:to="label_Observaciones" xlink:title="label: Observaciones to label_Observaciones"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-473.xsd#contaepa-mem-473_TotalImportes_EjercicioActual" xlink:label="TotalImportes_EjercicioActual" xlink:title="TotalImportes_EjercicioActual"/>
    <link:label xlink:type="resource" xlink:label="label_TotalImportes_EjercicioActual" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_TotalImportes_EjercicioActual" xml:lang="es" id="label_TotalImportes_EjercicioActual">Total ejercicio actual</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalImportes_EjercicioActual" xlink:to="label_TotalImportes_EjercicioActual" xlink:title="label: TotalImportes_EjercicioActual to label_TotalImportes_EjercicioActual"/>
	<link:loc xlink:type="locator" xlink:href="contaepa-mem-473.xsd#contaepa-mem-473_TotalImportes_EjerciciosAnteriores" xlink:label="TotalImportes_EjerciciosAnteriores" xlink:title="TotalImportes_EjerciciosAnteriores"/>
    <link:label xlink:type="resource" xlink:label="label_TotalImportes_EjerciciosAnteriores" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_TotalImportes_EjerciciosAnteriores" xml:lang="es" id="label_TotalImportes_EjerciciosAnteriores">Total ejercicios anteriores</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalImportes_EjerciciosAnteriores" xlink:to="label_TotalImportes_EjerciciosAnteriores" xlink:title="label: TotalImportes_EjerciciosAnteriores to label_TotalImportes_EjerciciosAnteriores"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-mem-473.xsd#contaepa-mem-473_TotalImportes_ImporteTotal" xlink:label="TotalImportes_ImporteTotal" xlink:title="TotalImportes_ImporteTotal"/>
    <link:label xlink:type="resource" xlink:label="label_TotalImportes_ImporteTotal" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_TotalImportes_ImporteTotal" xml:lang="es" id="label_TotalImportes_ImporteTotal">Total general</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="TotalImportes_ImporteTotal" xlink:to="label_TotalImportes_ImporteTotal" xlink:title="label: TotalImportes_ImporteTotal to label_TotalImportes_ImporteTotal"/>
  </link:labelLink>
</link:linkbase>
