www.pap.hacienda.gob.es Internet domain is owned by the Government Comptroller's Office and the State Secretariat for Budget and Expenditure and its administrative centres. For the purposes of this domain, these agencies are grouped under the name "Budget Administration".
The reproduction of all or part of the contents of the website is permitted, provided that the source is expressly cited.
The information on this website comes from public sources. Budget Administration cannot be held liable for damages caused by use of the tools and information contained in the website with regard to decisions on the initiation, course or result of administrative procedures. Such decisions must be confirmed with the relevant centres, agencies or offices.
In any event, the contents of and information contained in this website may not be cited in proceedings against the Public Administration, which assumes no responsibility for discrepancies between the printed documents of the competent authority and those published electronically on these pages.
The Budget Administration is not responsible for replies given through e-mail addresses listed on these pages. The information obtained through the mailboxes on these pages is for guidance purposes only and shall not, under any circumstances, have a binding legal effect (Royal Decree 208/1996, Article 4 b).
The Budget Administration reserves the right to make changes to the website without notice for the purposes of updating, amending, modifying, adding or deleting the contents of the website or its design. Likewise, it will not be held liable for content included by third parties in the hyperlinks to which this page refers.
The texts, regulations and generally any information contained on the pages of this website are for guidance purposes only, so we suggest that the validity and accuracy of the data is verified with its official administrative sources.
We are working towards compliance with accessibility requirements for all of this website's contents. At the current time, however, not all contents are available in an accessible version.
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