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Administración Presupuestaria

Local Public Accounting Regulations

Below are the Instructions for the three local accounting models, the local consolidation rules, as well as supporting documentation.

  • Local Accounting Circulars that will come into force from 1 January 2015:
  • Additional documentation:
  • Rules for the consolidation of the annual accounts in the local public sector
  • Local Accounting Circulars valid from 1 January 2006: