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<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-est-cue="http://www.pap.meh.es/es/fr/gaap/contaepa/Estimativos/Cuentas/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-est-cue.xsd#contaepa-est-cue_Balance" xlink:label="Balance" xlink:title="Balance"/>
    <link:label xlink:type="resource" xlink:label="label_Balance" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_Balance" xml:lang="es" id="label_Balance">A. Balance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="Balance" xlink:to="label_Balance" xlink:title="label: Balance to label_Balance"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CuentaResultados" xlink:to="label_CuentaResultados" xlink:title="label: CuentaResultados to label_CuentaResultados"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="newTuple" xlink:to="label_newTuple" xlink:title="label: newTuple to label_newTuple"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-est-cue.xsd#contaepa-est-cue_IngresosGastos" xlink:label="IngresosGastos" xlink:title="IngresosGastos"/>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IngresosGastos" xlink:to="label_IngresosGastos" xlink:title="label: IngresosGastos to label_IngresosGastos"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-est-cue.xsd#contaepa-est-cue_EstadoOperaciones" xlink:label="newTuple_2" xlink:title="newTuple"/>
    <link:label xlink:type="resource" xlink:label="label_newTuple_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_newTuple" xml:lang="es" id="label_newTuple_2">C.3. Estado de cambios en el patrimonio neto. Estado de operaciones con la entidad o entidades propietarias</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="newTuple_2" xlink:to="label_newTuple_2" xlink:title="label: newTuple to label_newTuple"/>
    <link:loc xlink:type="locator" xlink:href="contaepa-est-cue.xsd#contaepa-est-cue_FlujosEfectivo" xlink:label="newTuple_3" xlink:title="newTuple"/>
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