{"id":13960,"date":"2020-12-23T12:50:14","date_gmt":"2020-12-23T12:50:14","guid":{"rendered":"https:\/\/normativamunicipal.com\/uncategorized\/prudencia-financiera-24\/"},"modified":"2020-12-23T12:50:14","modified_gmt":"2020-12-23T12:50:14","slug":"prudencia-financiera-24","status":"publish","type":"post","link":"https:\/\/normativamunicipal.com\/?p=13960","title":{"rendered":"PRUDENCIA FINANCIERA"},"content":{"rendered":"

Resoluci\u00f3n de 9 de julio de 2019, de la Secretar\u00eda General del Tesoro y Financiaci\u00f3n Internacional, por la que se modifica y actualiza el Anexo 1 incluido en la Resoluci\u00f3n de 4 de julio de 2017, de la Secretar\u00eda General del Tesoro y Pol\u00edtica Financiera, por la que se define el principio de prudencia financiera aplicable a las operaciones de endeudamiento y derivados de las comunidades aut\u00f3nomas y entidades locales.<\/strong><\/p>\n

[sc name=\u00bbGu\u00eda del Interventor Municipal\u00bb ]
\nBOE de 10 de julio de 2019
\nTexto
\nVida media de la operaci\u00f3n (meses) Tipo fijo anual
\nm\u00e1ximo (puntos porcentuales) Diferencial m\u00e1ximo sobre eur\u00edbor 12 meses (puntos b\u00e1sicos) Diferencial m\u00e1ximo sobre eur\u00edbor 6 meses (puntos b\u00e1sicos) Diferencial m\u00e1ximo sobre eur\u00edbor 3 meses (puntos b\u00e1sicos) Diferencial m\u00e1ximo sobre eur\u00edbor 1 mes (puntos b\u00e1sicos)
\n1 -0,55 -9
\n2 -0,50 -4
\n3 -0,47 -8 -1
\n4 -0,45 -6 1
\n6 -0,45 -12 -4 3
\n7 -0,45 -10 -2 5
\n8 -0,43 -7 1 8
\n9 -0,43 -6 2 9
\n10 -0,43 -6 2 9
\n11 -0,43 -6 2 8
\n12 -0,43 -20 -6 2 9
\n36 -0,43 -18 -6 2 8
\n48 -0,31 -10 1 9 16
\n60 -0,22 -8 3 11 18
\n72 -0,09 -2 9 16 23
\n84 0,03 2 13 20 27
\n96 0,15 5 15 22 29
\n108 0,24 6 16 23 30
\n120 0,35 9 19 26 33
\n132 0,45 12 22 28 35
\n144 0,50 10 20 26 33
\n156 0,54 8 18 24 30
\n168 0,68 16 26 32 39
\n180 0,76 20 29 35 42
\n192 0,83 23 32 38 44
\n204 0,84 20 30 35 41
\n216 0,86 19 29 34 40
\n228 0,91 21 31 36 42
\n240 0,95 23 33 37 43
\n252 1,00 25 35 39 45
\n264 1,04 29 38 42 48
\n276 1,08 31 41 45 51
\n288 1,12 34 43 48 53
\n300 1,16 37 46 50 56
\n312 1,21 41 51 55 60
\n324 1,26 47 56 60 65
\n336 1,30 50 59 63 68
\n348 1,33 53 62 66 71
\n360 1,35 55 64 68 73<\/p>\n

La base utilizada para el c\u00e1lculo del tipo fijo anual m\u00e1ximo contenido en la tabla superior es la base actual\/actual. En el caso de utilizarse una base distinta de la anterior deber\u00e1 hacerse el oportuno ajuste.
\nEn aquellas operaciones a tipo fijo con plazo de devengo de intereses distinto al a\u00f1o, el tipo fijo m\u00e1ximo deber\u00e1 calcularse como el tipo equivalente al tipo fijo anual para el periodo de devengo considerado.
\nLos tipos de inter\u00e9s fijos y diferenciales m\u00e1ximos aplicables para operaciones cuya vida media exacta no se encuentre publicada en la presente tabla se hallar\u00e1n por interpolaci\u00f3n lineal entre los dos tipos o diferenciales m\u00e1s cercanos al plazo medio de la operaci\u00f3n.
\nSobre estos tipos de inter\u00e9s fijos o diferenciales sobre eur\u00edbor, se podr\u00e1n aplicar los diferenciales m\u00e1ximos contenidos en el anexo 3 de la Resoluci\u00f3n de 4 de julio de 2017, de la Secretar\u00eda General del Tesoro y Pol\u00edtica Financiera, por la que se define el principio de prudencia financiera aplicable a las operaciones de endeudamiento y derivados de las comunidades aut\u00f3nomas y entidades locales.
\nDados los actuales niveles de coste de financiaci\u00f3n del Estado, en el caso de las operaciones de pr\u00e9stamo, si el coste total m\u00e1ximo al que se refiere el apartado tercero de la citada Resoluci\u00f3n fuera negativo, podr\u00e1n formalizarse pr\u00e9stamos a un tipo del 0%.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resoluci\u00f3n de 9 de julio de 2019, de la Secretar\u00eda General del Tesoro y Financiaci\u00f3n Internacional, por la que se modifica y actualiza el Anexo 1 incluido en la Resoluci\u00f3n de 4 de julio de 2017, de la Secretar\u00eda General del Tesoro y Pol\u00edtica Financiera, por la que se define el principio de prudencia financiera aplicable a las operaciones de endeudamiento y derivados de las comunidades aut\u00f3nomas y entidades locales.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[109],"class_list":["post-13960","post","type-post","status-publish","format-standard","hentry","category-novedades-normativas","tag-prudencia-financiera"],"acf":[],"yoast_head":"\nPRUDENCIA FINANCIERA - Normativa Municipal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/normativamunicipal.com\/?p=13960\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PRUDENCIA FINANCIERA - Normativa Municipal\" \/>\n<meta property=\"og:description\" content=\"Resoluci\u00f3n de 9 de julio de 2019, de la Secretar\u00eda General del Tesoro y Financiaci\u00f3n Internacional, por la que se modifica y actualiza el Anexo 1 incluido en la Resoluci\u00f3n de 4 de julio de 2017, de la Secretar\u00eda General del Tesoro y Pol\u00edtica Financiera, por la que se define el principio de prudencia financiera aplicable a las operaciones de endeudamiento y derivados de las comunidades aut\u00f3nomas y entidades locales.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/normativamunicipal.com\/?p=13960\" \/>\n<meta property=\"og:site_name\" content=\"Normativa Municipal\" \/>\n<meta property=\"article:published_time\" content=\"2020-12-23T12:50:14+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13960#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13960\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#\\\/schema\\\/person\\\/2ba8b54e5483d680f2bb3b418ba80ba4\"},\"headline\":\"PRUDENCIA FINANCIERA\",\"datePublished\":\"2020-12-23T12:50:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13960\"},\"wordCount\":418,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#organization\"},\"keywords\":[\"Prudencia financiera\"],\"articleSection\":[\"Novedades Normativas\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/normativamunicipal.com\\\/?p=13960#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13960\",\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13960\",\"name\":\"PRUDENCIA FINANCIERA - Normativa Municipal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#website\"},\"datePublished\":\"2020-12-23T12:50:14+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13960#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/normativamunicipal.com\\\/?p=13960\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/?p=13960#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/normativamunicipal.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"PRUDENCIA FINANCIERA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#website\",\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/\",\"name\":\"Normativa Municipal\",\"description\":\"Comentarios doctrinales\",\"publisher\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/normativamunicipal.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#organization\",\"name\":\"Normativa Municipal\",\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-municipal-2-light-2.png\",\"contentUrl\":\"https:\\\/\\\/normativamunicipal.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-municipal-2-light-2.png\",\"width\":1970,\"height\":221,\"caption\":\"Normativa Municipal\"},\"image\":{\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/normativamunicipal.com\\\/#\\\/schema\\\/person\\\/2ba8b54e5483d680f2bb3b418ba80ba4\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/normativamunicipal.com\"],\"url\":\"https:\\\/\\\/normativamunicipal.com\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"PRUDENCIA FINANCIERA - Normativa Municipal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/normativamunicipal.com\/?p=13960","og_locale":"es_ES","og_type":"article","og_title":"PRUDENCIA FINANCIERA - Normativa Municipal","og_description":"Resoluci\u00f3n de 9 de julio de 2019, de la Secretar\u00eda General del Tesoro y Financiaci\u00f3n Internacional, por la que se modifica y actualiza el Anexo 1 incluido en la Resoluci\u00f3n de 4 de julio de 2017, de la Secretar\u00eda General del Tesoro y Pol\u00edtica Financiera, por la que se define el principio de prudencia financiera aplicable a las operaciones de endeudamiento y derivados de las comunidades aut\u00f3nomas y entidades locales.","og_url":"https:\/\/normativamunicipal.com\/?p=13960","og_site_name":"Normativa Municipal","article_published_time":"2020-12-23T12:50:14+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"admin","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/normativamunicipal.com\/?p=13960#article","isPartOf":{"@id":"https:\/\/normativamunicipal.com\/?p=13960"},"author":{"name":"admin","@id":"https:\/\/normativamunicipal.com\/#\/schema\/person\/2ba8b54e5483d680f2bb3b418ba80ba4"},"headline":"PRUDENCIA FINANCIERA","datePublished":"2020-12-23T12:50:14+00:00","mainEntityOfPage":{"@id":"https:\/\/normativamunicipal.com\/?p=13960"},"wordCount":418,"commentCount":0,"publisher":{"@id":"https:\/\/normativamunicipal.com\/#organization"},"keywords":["Prudencia financiera"],"articleSection":["Novedades Normativas"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/normativamunicipal.com\/?p=13960#respond"]}]},{"@type":"WebPage","@id":"https:\/\/normativamunicipal.com\/?p=13960","url":"https:\/\/normativamunicipal.com\/?p=13960","name":"PRUDENCIA FINANCIERA - Normativa Municipal","isPartOf":{"@id":"https:\/\/normativamunicipal.com\/#website"},"datePublished":"2020-12-23T12:50:14+00:00","breadcrumb":{"@id":"https:\/\/normativamunicipal.com\/?p=13960#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/normativamunicipal.com\/?p=13960"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/normativamunicipal.com\/?p=13960#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/normativamunicipal.com\/"},{"@type":"ListItem","position":2,"name":"PRUDENCIA FINANCIERA"}]},{"@type":"WebSite","@id":"https:\/\/normativamunicipal.com\/#website","url":"https:\/\/normativamunicipal.com\/","name":"Normativa Municipal","description":"Comentarios doctrinales","publisher":{"@id":"https:\/\/normativamunicipal.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/normativamunicipal.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/normativamunicipal.com\/#organization","name":"Normativa Municipal","url":"https:\/\/normativamunicipal.com\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/normativamunicipal.com\/#\/schema\/logo\/image\/","url":"https:\/\/normativamunicipal.com\/wp-content\/uploads\/2026\/02\/logo-municipal-2-light-2.png","contentUrl":"https:\/\/normativamunicipal.com\/wp-content\/uploads\/2026\/02\/logo-municipal-2-light-2.png","width":1970,"height":221,"caption":"Normativa Municipal"},"image":{"@id":"https:\/\/normativamunicipal.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/normativamunicipal.com\/#\/schema\/person\/2ba8b54e5483d680f2bb3b418ba80ba4","name":"admin","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3e14bec6642dd7dc0c0b739f1cdad9ad44d26b9c3d68d0f3f7a2a173854103af?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/normativamunicipal.com"],"url":"https:\/\/normativamunicipal.com\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/posts\/13960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13960"}],"version-history":[{"count":0,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=\/wp\/v2\/posts\/13960\/revisions"}],"wp:attachment":[{"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/normativamunicipal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}