Orden de 23 de diciembre de 2020 por la que se aprueba el Plan General de Contabilidad Pública de la Comunidad Autónoma de Extremadura., - Diario Oficial de Extremadura, de 29-12-2020

La Orden EHA/1037/2010, de 13 de abril, por la que se aprueba el Plan General de Contabilidad Pública estableció un nuevo plan contable marco para todas las Administraciones Públicas. Este recogió las adaptaciones necesarias de las Normas Internacionales aplicables a la Contabilidad del Sector Público (NIC-SP), elaboradas por la Federación Internacional de Contables (IFAC), a la vez que perseguía la normalización con el Plan General de Contabilidad para la empresa. Y todo ello con la finalidad de mejorar la información disponible relativa a la gestión del sector público.

La Ley 5/2007, de 19 de abril, General de Hacienda Pública de Extremadura, tras las modificaciones introducidas en ella por la Ley 8/2019, de 5 de abril, para una Administración más ágil en la Comunidad Autónoma de Extremadura, supuso la asunción de los principios contables públicos y las cuentas anuales del Plan General de Contabilidad Pública aprobado en 2010.

Por otra parte, mediante el Decreto 201/2019, de 27 de diciembre, se aprueba la implantación en el ejercicio 2020 de un nuevo sistema de gestión económico-financiera en el ámbito del sector público autonómico con presupuesto limitativo, herramienta necesaria para la articulación del Plan General de Contabilidad Pública.

La habilitación normativa y la implementación del nuevo sistema de gestión económicofinanciera, hacen necesaria la aprobación de un nuevo plan contable, como norma de desarrollo de lo dispuesto al respecto en la Ley de Hacienda, adaptado al nuevo plan contable marco.

La orden consta de tres artículos, dos disposiciones adicionales, seis disposiciones transitorias, una disposición derogatoria, una disposición final con la entrada en vigor y un anexo que contiene el plan contable que se aprueba con la orden.

En el artículo 1 se aprueba el plan contable que figura en el anexo a la orden; en el artículo 2 se fija el ámbito de aplicación subjetivo de la norma; y en el artículo 3 se establecen las competencias para la creación, supresión y modificación de elementos del cuadro de cuentas y sus definiciones y relaciones contables.

Las dos disposiciones adicionales regulan el establecimiento de índices de materialidad para la aplicación del principio de importancia relativa y la aplicación del modelo de revalorización para la valoración posterior del inmovilizado material, inversiones inmobiliarias e inmovilizado intangible en el sector público administrativo autonómico.

Las disposiciones transitorias establecen reglas para la aplicación del plan en el primer año de su aplicación y para la valoración y registro de determinadas partidas, así como un régimen transitorio aplicable a las cuentas anuales del primer ejercicio de aplicación y a los desarrollos normativos anteriores a la entrada en vigor del plan aprobado por esta orden.

A los efectos de la elaboración de la presente orden ha sido tomado en consideración el artículo 129 de la Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas, donde se normalizan los principios de buena regulación.

Entre ellos, se incluyen los principios de necesidad y eficacia en aras del interés general, justificados, en este caso, por la adaptación de las normas contables de las entidades con presupuesto limitativo al nuevo plan contable marco aprobado mediante la Orden EHA/1037/2010.

Asimismo, en virtud del principio de proporcionalidad, la regulación aquí dispuesta se ha redactado empleando aquellas medidas que no supongan restricciones de derechos o imposición de obligaciones adicionales a los destinatarios.

El principio de seguridad jurídica, bajo cuyo prisma se incardinan la claridad, estabilidad y previsibilidad de las normas, es garantizado por esta orden, que resulta coherente con el resto del ordenamiento jurídico.

Por su lado, el principio de transparencia ha sido debidamente observado, recabándose los informes preceptivos, así como publicándose la norma en el Diario Oficial de Extremadura y en la página web de la Consejería de Hacienda y Administración Pública (Intervención General).

En aplicación del principio de eficiencia, esta disposición no implica nuevas cargas administrativas, ni la necesidad de recursos públicos adicionales, suponiendo un instrumento indispensable para la buena gestión.

El artículo 135 de la Ley 5/2007, de 19 de abril, General de Hacienda Pública de Extremadura, recoge en su apartado a), entre las competencias en materia contable de la persona titular de la Consejería competente en materia de hacienda, la de aprobar el Plan General de Contabilidad Pública. Por su parte el artículo 136 de la citada Ley establece, en el apartado

1.a), que la Intervención General es el centro directivo de la contabilidad pública, al que compete proponer a la persona titular de la Consejería con competencias en materia de hacienda la aprobación del Plan General de Contabilidad Pública.

En su virtud, a propuesta de la Intervención General,

D I S P O N G O :

Artículo 1. Aprobación del Plan General de Contabilidad Pública.

Se aprueba el Plan General de Contabilidad Pública de la Comunidad Autónoma de Extremadura, cuyo texto se incorpora como anexo a la presente orden.

Artículo 2. Ámbito de aplicación.

El Plan General de Contabilidad Pública será de aplicación obligatoria a las entidades del Sector Público Autonómico, definido en el artículo 2 de la Ley 5/2007, de 19 de abril, General de Hacienda Pública de Extremadura, que tengan presupuesto limitativo y deban aplicar los principios contables públicos previstos en el artículo 134 de la citada Ley.

Artículo 3. Creación, supresión y modificación de elementos del Cuadro de Cuentas y sus Definiciones y relaciones contables del Plan Contable Marco.

1. La creación, supresión y modificación de grupos y subgrupos del Cuadro de cuentas (elementos de 1 y 2 dígitos) y sus correspondientes Definiciones y relaciones contables requerirán Resolución expresa de la Intervención General de la Junta de Extremadura.

2. La creación, supresión y modificación de cuentas de primer orden (elementos de 3 dígitos) y de segundo orden o subcuentas (elementos de 4 dígitos), requerirá la autorización expresa del Servicio de Contabilidad de la Intervención General. Para aquellas entidades que tengan implantado el sistema de gestión económico- financiera ALCÁNTARA, se entenderá concedida la autorización mediante el alta de las mismas en la estructura de cuentas del sistema por el propio Servicio de Contabilidad, como gestor único del cuadro de cuentas.

3. La creación, supresión y modificación de cuentas divisionarias de las de segundo orden, no previstas en dicho Cuadro de Cuentas, será autorizada por las unidades administrativas que tienen atribuida la competencia derivada de la contabilidad oficial de la entidad. Para aquellas entidades que tengan implantado el sistema de gestión económico- financiera

ALCÁNTARA, se entenderá concedida la autorización mediante el alta de las mismas en la estructura de cuentas del sistema por el propio Servicio de Contabilidad de la Intervención General, como gestor único del cuadro de cuentas.

Disposición adicional primera. Determinación de índices de materialidad para la aplicación del principio de importancia relativa.

La Intervención General de la Junta de Extremadura, como centro directivo de la contabilidad pública, podrá determinar, mediante Resolución, índices de materialidad, al objeto de aplicar el principio de importancia relativa en los casos en los que el plan marco contemple la posibilidad de varias opciones de contabilización en función de la aplicación de dicho principio.

Disposición adicional segunda. Aplicación del modelo de revalorización para la valoración posterior del inmovilizado material, inversiones inmobiliarias e inmovilizado intangible en el sector público administrativo autonómico.

La utilización del modelo de revalorización previsto en la norma de reconocimiento y valoración número 2, 'Inmovilizado material', del Plan General de Contabilidad Pública, para la valoración posterior del inmovilizado material, inversiones inmobiliarias e inmovilizado intangible, precisará autorización previa de la Intervención General de la Junta de Extremadura.

Disposición transitoria primera. Reglas generales para la aplicación del Plan General de Contabilidad Pública en el primer ejercicio de su aplicación.

1. La aplicación del Plan General de Contabilidad Pública, en la fecha de apertura del primer ejercicio de su aplicación, se efectuará de acuerdo con los siguientes criterios:

a) El asiento de apertura de la contabilidad del ejercicio en el que se aplique por primera vez el Plan General de Contabilidad Pública, se realizará con conversión a las cuentas del nuevo PGCP, partiendo de los saldos y/o movimientos individuales de las cuentas y de los conceptos contables del anterior Plan contable al cierre del ejercicio precedente. La mencionada conversión se realizará considerando los ajustes contemplados en los criterios contables del nuevo Plan. Se atiende así a la finalidad de que a dicha fecha queden registrados todos los activos y pasivos cuyo reconocimiento exige el Plan General de Contabilidad Pública y se den de baja todas las partidas de activos y pasivos cuyo reconocimiento no esté permitido por el mismo.

Sin perjuicio de lo indicado, también se podrá optar por realizar el asiento de apertura utilizando las mismas cuentas que en el asiento de cierre del ejercicio anterior, ajustando posteriormente dicho asiento con la misma finalidad.

No obstante, las infraestructuras y los bienes del patrimonio histórico existentes en la entidad con anterioridad a la entrada en vigor del Plan General de Contabilidad Pública de la Comunidad Autónoma de Extremadura, pero no activadas en virtud de lo establecido en el Plan General de Contabilidad Pública anterior, podrán no incorporarse al activo cuando su valoración no pueda efectuarse de forma fiable.

b) Asimismo, a dicha fecha se deberán haber recogido las reclasificaciones de los elementos patrimoniales que corresponda, de acuerdo con las definiciones y los criterios contables incluidos en el presente Plan General de Contabilidad Pública.

2. Una vez efectuados los ajustes a que se refiere el apartado anterior, se mantendrá la valoración de todos los elementos patrimoniales, con las excepciones de las disposiciones transitorias siguientes. A partir de dicha fecha las operaciones que afecten a los elementos patrimoniales referidos se efectuarán aplicando los criterios y normas del presente Plan General de Contabilidad Pública.

3. La contrapartida de los ajustes referidos en los apartados 1 y 2 anteriores será la cuenta 120, 'Resultados de ejercicios anteriores', con las excepciones previstas en las disposiciones transitorias siguientes.

Disposición transitoria segunda. Reglas específicas para la valoración y registro de determinadas partidas.

A los efectos de lo establecido en el apartado 2 de la disposición transitoria primera, para la valoración inicial de las partidas que se relacionan en esta disposición se tendrán en cuenta las siguientes reglas especiales:

a) Patrimonio. El saldo de la cuenta representativa en el anterior Plan General de Contabilidad Pública de Extremadura del patrimonio se convertirá a la cuenta 100, 'Patrimonio', a través de la nueva subcuenta 1006, 'Patrimonio', creada a estos efectos.

b) Patrimonio recibido en adscripción. El saldo de la cuenta representativa en el anterior Plan General de Contabilidad Pública de Extremadura del patrimonio recibido en adscripción se convertirá a la cuenta 100, 'Patrimonio', a través de la subcuenta 1001, 'Aportación de bienes y derechos'.

c) Patrimonio entregado en adscripción y patrimonio entregado al uso general. El saldo de las cuentas representativas del patrimonio entregado en adscripción y del patrimonio entregado al uso general en el anterior Plan General de Contabilidad Pública de Extremadura se convertirá a la cuenta 120, 'Resultados de ejercicios anteriores'.

d) Patrimonio entregado en cesión. El saldo de la cuenta representativa del patrimonio entregado en cesión en el anterior Plan General de Contabilidad Pública de Extremadura se convertirá a la cuenta 120, 'Resultados de ejercicios anteriores'.

e) Patrimonio recibido en cesión. El saldo de la cuenta representativa en el anterior Plan General de Contabilidad Pública de Extremadura del patrimonio recibido en cesión se convertirá a la cuenta 120, 'Resultados de ejercicios anteriores', por el importe de la amortización acumulada correspondiente a los bienes recibidos en cesión que sean amortizables y contra la cuenta 130, 'Subvenciones para la financiación del inmovilizado no financiero y de activos en estado de venta', por el saldo restante de la cuenta.

f) Infraestructuras y patrimonio histórico. Cuando la entidad opte por la incorporación en el balance inicial de las infraestructuras o los bienes del patrimonio histórico adquiridas o construidas con anterioridad a la entrada en vigor del Plan General de Contabilidad Pública de Extremadura y no activadas, se darán de alta por su valor razonable a dicha fecha, siempre y cuando no pudiera establecerse el valor contable correspondiente a su precio de adquisición o coste de producción original e importes posteriores susceptibles de activación, con abono a la cuenta 120, 'Resultados de ejercicios anteriores'.

g) Activos y pasivos financieros.

De acuerdo con la disposición transitoria primera, las cuentas en las que se hayan registrado los gastos a distribuir, o en su caso, los ingresos a distribuir, de los pasivos financieros se convertirán a las cuentas representativas del valor nominal de la emisión de la deuda. Además, los activos y pasivos financieros se clasificarán a la fecha de la apertura, en las categorías que correspondan de las previstas en las normas de reconocimiento y valoración 8.2 y 9.2, teniendo en cuenta la situación y expectativas existentes a dicha fecha.

Los instrumentos financieros derivados se clasificarán en las categorías de 'Activos financieros a valor razonable con cambios en resultados' o 'Pasivos financieros a valor razonable con cambios en resultados', según corresponda, a menos que se designen como instrumentos de cobertura y ésta cumpla los requisitos de la norma de reconocimiento y valoración número 10, 'Coberturas contables'.

Asimismo, para el cálculo del tipo de interés efectivo se tomará como fecha inicial de referencia la fecha de apertura del primer ejercicio de aplicación del Plan General de Contabilidad Pública.

Los activos y pasivos financieros que se clasifiquen en las categorías de 'Activos financieros a valor razonable con cambios en resultados' y 'Pasivos financieros a valor razonable con cambios en resultados', se valorarán por su valor razonable en la fecha del balance de

apertura. Las diferencias que se produzcan como consecuencia de estas valoraciones se imputarán a la cuenta 120, 'Resultados de ejercicios anteriores'.

Los activos financieros que se clasifiquen como 'Activos financieros disponibles para la venta' se valorarán igualmente por su valor razonable en la fecha del balance de apertura. Las diferencias que surjan de esta valoración se imputarán a la cuenta 133, 'Ajustes por valoración en activos financieros disponibles para la venta'.

El resto de activos y pasivos financieros, se valorarán por su valor contable al cierre del último ejercicio en el que se aplique el anterior Plan General de Contabilidad Pública de Extremadura, salvo las inversiones en el patrimonio de entidades de derecho público del grupo, multigrupo y asociadas que se valorarán conforme lo previsto en el apartado h) siguiente.

h) Inversiones en el patrimonio de entidades de derecho público del grupo, multigrupo y asociadas, anteriores a la entrada en vigor del Plan General de Contabilidad Pública.

Las inversiones realizadas por la entidad en el patrimonio de entidades de derecho público del grupo, multigrupo o asociadas con anterioridad a la entrada en vigor del Plan General de Contabilidad Pública se valorarán, en aquellos casos en los que no pueda establecerse el valor contable correspondiente a su coste, por el valor recuperable de las mismas el primer día de la aplicación del citado Plan, para cuya determinación, salvo mejor evidencia, se tendrá en cuenta el patrimonio neto de la entidad participada corregido por las plusvalías tácitas existentes en la fecha de la valoración, dándose de alta contra la cuenta 120, 'Resultados de ejercicios anteriores'.

i) Coberturas contables.

Los instrumentos financieros derivados que se designen en la fecha de la apertura como instrumentos de cobertura, se valorarán de acuerdo con lo establecido en el apartado 5.1 de la norma de reconocimiento y valoración número 10, 'Coberturas contables'. La diferencia que pudiera existir entre dicho valor y el valor contable por el que figuren en el balance de cierre del último ejercicio anterior a la aplicación del Plan General de Contabilidad Pública se imputará a la cuenta 120, 'Resultados de ejercicios anteriores'.

Los activos o pasivos financieros que se hayan designado como partidas cubiertas se valorarán en el balance de apertura según los criterios señalados en el punto g) anterior y la categoría en la que se clasifiquen.

j) Provisiones por obligaciones asumidas derivadas del desmantelamiento o retiro y otras asociadas al inmovilizado material, tales como los costes de rehabilitación del lugar sobre el que se asienta, se calcularán y contabilizarán por el valor actual que tengan a la fecha del balance de apertura contra la cuenta representativa del bien.

Disposición transitoria tercera. Régimen transitorio aplicable a determinados elementos del inmovilizado no financiero.

1. En tanto no estén incorporados al balance los bienes individualizados registrados en el sistema de gestión económico patrimonial de la entidad, la amortización de dichos elementos patrimoniales se realizará siguiendo los mismos criterios utilizados hasta la implantación del nuevo plan contable.

2. En tanto no se desarrolle en el sistema contable el procedimiento correspondiente, o no estén disponibles las valoraciones contables individualizadas de los activos, la imputación al resultado económico patrimonial de las subvenciones para financiar dichos elementos patrimoniales se realizará por su totalidad en el ejercicio de su reconocimiento.

3. En tanto no se desarrolle en el sistema contable el procedimiento correspondiente, o no estén disponibles las valoraciones contables individualizadas de los activos, se entenderá que todos los inmuebles se utilizan para la producción o suministro de bienes y servicios, para fines administrativos o para su venta en el curso ordinario de las operaciones.

Disposición transitoria cuarta. Información a incluir en las cuentas anuales del primer ejercicio en el que se aplique el Plan General de Contabilidad Pública de la Comunidad Autónoma de Extremadura.

Las primeras cuentas anuales que se formulen aplicando el Plan General de Contabilidad Pública se deberán elaborar con los siguientes criterios:

1. No se reflejarán en el balance, en la cuenta del resultado económico patrimonial, ni en el resto de estados que incluyan información comparativa, las cifras relativas al ejercicio o ejercicios anteriores.

Sin perjuicio de lo anterior, en la memoria de dichas cuentas anuales, se reflejarán el balance y la cuenta del resultado económico patrimonial incluidos en las cuentas anuales del ejercicio anterior.

2. Asimismo, en la memoria de estas primeras cuentas anuales, se creará un apartado con la denominación de 'Aspectos derivados de la transición a las nuevas normas contables', en el que se incluirá una explicación de las principales diferencias entre los criterios contables aplicados en el ejercicio anterior y los actuales, de los ajustes contables que proceda realizar previamente al asiento de apertura, así como la cuantificación del impacto que produce esta variación de criterios contables en el patrimonio neto de la entidad.

Disposición transitoria quinta. Régimen transitorio aplicable a la Memoria.

Hasta tanto no se desarrollen los sistemas y procedimientos informáticos correspondientes, no será obligatoria la cumplimentación de los siguientes apartados del contenido de la Memoria:

-- 14 'Transferencias, subvenciones y otros ingresos y gastos'.

-- 21 'Contratación administrativa. Procedimientos de adjudicación'.

-- 23.4 'Gastos con financiación afectada'.

-- 23.6 'Derechos presupuestarios pendientes de cobro según su grado de exigibilidad'.

-- 25 'Información sobre el coste de las actividades'.

-- 26 'Indicadores de gestión'.

Disposición transitoria sexta. Desarrollos normativos anteriores a la entrada en vigor del Plan General de Contabilidad Pública.

Las adaptaciones del Plan General de Contabilidad Pública anterior y las disposiciones de desarrollo contable aplicables a las entidades del sector público administrativo autonómico en vigor a la fecha de publicación de esta orden, seguirán aplicándose en todo aquello que no se oponga a lo establecido en la misma hasta que, en su caso, se aprueben las nuevas adaptaciones o disposiciones de desarrollo.

Disposición derogatoria única. Derogación normativa.

Queda derogada la Orden de la Consejería de Economía, Industria y Comercio, de 21 diciembre 1999, por la que se aprueba el Plan General de Contabilidad Pública de la Comunidad Autónoma de Extremadura y las demás normas de igual o inferior rango en lo que contradigan o se opongan a lo dispuesto en la presente orden.

Disposición final única. Entrada en vigor.

La presente orden entrará en vigor el 1 de enero de 2020 para todas las entidades incluidas en la disposición transitoria única del Decreto 201/2019, de 27 de diciembre, por el que se aprueba la implantación del sistema de gestión económico-financiera en el ámbito del sector público autonómico con presupuesto limitativo.

El resto de entidades del sector público autonómico con presupuesto limitativo podrán aplicar el presente plan general de contabilidad pública a partir del 1 de enero de 2020, debiendo aplicarlo obligatoriamente a partir del 1 de enero de 2022.

Mérida, 23 de diciembre de 2020.

La Vicepresidenta Primera y Consejera,

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