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["75","A Comunitats Autònomes                                      "]
["750","A l'Administració General de les Comunitats Autònomes       "]
["751","A Organismes Autònoms i agències de les Comunitats Autònomes"]
["752","A fundacions de les Comunitats Autònomes                    "]
["753","A societats mercantils, entitats públiques empresarials i al"]
["76","A Entitats Locals                                           "]
["761","A Diputacions, Consells o Cabildos insulars                 "]
["762","A Ajuntaments                                               "]
["763","A Mancomunitats                                             "]
["764","A Àrees Metropolitanes                                      "]
["765","A Comarques                                                 "]
["766","A altres Entitats que agrupin municipis                     "]
["767","A Consorcis                                                 "]
["768","A Entitats Locals Menors                                    "]
["77","A empreses privades                                         "]
["78","A famílies i institucions sense fins de lucre               "]
["79","A l'exterior                                                "]
["8","ACTIUS FINANCERS                                            "]
["80","Adquisició deute del sector públic                          "]
["800","Adquisició deute del sector públic a curt termini           "]
["80000","A l'Estat                                                   "]
["80010","A Comunitats Autònomes                                      "]
["80020","A Entitats locals                                           "]
["80090","A altres subsectors                                         "]
["801","Adquisició de deute del sector públic a llarg termini       "]
["80100","A l'Estat                                                   "]
["80110","A Comunitats Autònomes                                      "]
["80120","A Entitats locals                                           "]
["80190","A altres subsectors                                         "]
["81","Adquisició d'Obligacions i Bons fora del sector públic      "]
["810","Adquisició d'Obligacions i bons fora del sector públic a cur"]
["811","Adquisició d'Obligacions i bons fora del sector públic a lla"]
["82","Concesió de préstecs al sector públic                       "]
["820","Préstecs a curt termini                                     "]
["44","A ens públics i societats mercantils de l'Entitat Local     "]
["440","Subvencions per al foment de l'ocupació                     "]
["441","Subvencions per a la bonificació d'interessos i primes d'ass"]
["442","Subvencions per a reduïr el preu a pagar pels consumidors   "]
["449","Altres subvencions a ens públics i societats mercantils de l"]
["45","A Comunitats Autònomes                                      "]
["450","A l'Administració General de les Comunitats Autònomes       "]
["451","A Organismes Autònoms i agències de las Comunitats Autònomes"]
["452","A fundacions de les Comunitats Autònomes                    "]
["64","Despeses en inversions de caràcter immaterial               "]
["640","Despeses en inversions de caràcter immaterial               "]
["641","Despeses en aplicacions informàtiques                       "]
["648","Quotes netes d'interessos per operacions d'arrendament finan"]
["65","Inversions gestionades per altres ens públics               "]
["650","Despeses en inversions gestionades per altres ens públics   "]
["68","Despeses en inversions de béns patrimonials                 "]
["681","Terrenys i béns naturals                                    "]
["682","Edificis i altres construccions                             "]
["689","Altres despeses en inversions de béns patrimonials          "]
["69","Inversions en béns comunals                                 "]
["690","Terrenys i béns naturals                                    "]
["692","Inversió en infraestructures                                "]
["7","TRANSFERÈNCIES DE CAPITAL                                   "]
["70","A l'Administració General de l'Entitat Local                "]
["71","A Organismes Autònoms de l'Entitat Local                    "]
["72","A l'Administració de l'Estat                                "]
["720","A l'Administració General de l'Estat                        "]
["721","A Organismes Autònoms i agències                            "]
["72100","Al Servei Públic d'Ocupació Estatal                         "]
["72109","A altres organismes autònoms                                "]
["722","A fundacions estatals                                       "]
["723","A societats mercantils estatals, entitats públiques empresar"]
["73","A la Seguretat Social                                       "]
["74","A ens públics i societats mercantils de l'Entitat Local     "]
["82000","A l'Estat                                                   "]
["82010","A Comunitats Autònomes                                      "]
["82020","A Entitats locals                                           "]
["82090","A altres subsectors                                         "]
["821","Préstecs a llarg termini                                    "]
["82100","A l'Estat                                                   "]
["82110","A Comunitats Autònomes                                      "]
["82120","A Entitats locals                                           "]
["82190","A altres subsectors                                         "]
["83","Concessió de préstecs fora del sector públic                "]
["309","Altres despeses financeres de Deute Públic en euros         "]
["4","TRANSFERÈNCIES CORRENTS                                     "]
["40","A l'Administració General de l'Entitat Local                "]
["41","A Organismes Autònoms de l'Entitat Local                    "]
["42","A l'Administració de l'Estat                                "]
["420","A l'Administració General de l'Estat                        "]
["421","A Organismes Autònoms i Agències estatals                   "]
["42100","Al Servei Públic d'Ocupació Estatal                         "]
["42110","A altres organismes autònoms                                "]
["422","A fundacions estatals                                       "]
["423","A societats mercantils estatals, entitats públiques empresar"]
["42300","Subvencions per al foment de l'ocupació                     "]
["42310","Subvencions per la bonificació d'interessos i primes d'asseg"]
["42320","Subvencions per a reduïr el preu a pagar pels consumidors   "]
["42390","Altres subvencions a societats mercantils estatals, entitats"]
["43","A la Seguretat Social                                       "]
["22603","Publicació a Diaris Oficials                                "]
["22604","Jurídics, contenciosos                                      "]
["22606","Reunions, conferències i cursos                             "]
["22607","Oposicions i proves selectives                              "]
["22609","Activitats culturals i esportives                           "]
["22699","Altres despeses diverses                                    "]
["227","Treballs realitzats per altres empreses i professionals     "]
["22700","Neteja i higiène                                            "]
["22701","Seguretat                                                   "]
["22702","Valoracions i peritatges                                    "]
["22704","Custòdia, dipòsit i emmagatzematge                          "]
["22705","Processos electorals                                        "]
["22706","Estudis i treballs tècnics                                  "]
["22708","Serveis de recaptació a favor de l'entitat                  "]
["22799","Altres treballs realitzats per altres empreses i professiona"]
["23","Indemnitzacions per raó del servei                          "]
["230","Dietes                                                      "]
["23000","Dels membres dels òrgans de govern                          "]
["23010","Del personal directiu                                       "]
["23020","Del personal no directiu                                    "]
["231","Locomoció                                                   "]
["23100","Dels membres dels òrgans de govern                          "]
["23110","Del personal directiu                                       "]
["23120","Del personal no directiu                                    "]
["233","Altres indemnitzacions                                      "]
["24","Despeses de publicacions                                    "]
["240","Despeses d'edició i distribució                             "]
["25","Treballs realitzats per administracions públiques i altres e"]
["26","Treballs realitzats per Institucions sense fins de lucre    "]
["27","Despeses imprevistes i funcions no classificades            "]
["3","DESPESES FINANCERES                                         "]
["30","De Deute Públic en euros                                    "]
["300","Interessos                                                  "]
["301","Despeses d'emisió, modificació i cancel·lació               "]
["1","DESPESES DE PERSONAL                                        "]
["10","Òrgans de govern i personal directiu                        "]
["100","Retribucions bàsiques i altres remuneracions dels membres de"]
["10000","Retribucions bàsiques                                       "]
["10001","Altres remuneracions                                        "]
["101","Retribucions bàsiques i altres remuneracions del personal di"]
["10100","Retribucions bàsiques                                       "]
["10101","Altres remuneracions                                        "]
["107","Contribucions a plans i fons de pensions                    "]
["10700","Dels membres dels òrgans de govern                          "]
["10701","Del personal directiu                                       "]
["11","Personal eventual                                           "]
["110","Retribucions bàsiques i altres remuneracions del personal ev"]
["11000","Retribucions bàsiques                                       "]
["11001","Retribucions complementàries                                "]
["11002","Altres remuneracions                                        "]
["453","A societats mercantils, entitats públiques empresarials i al"]
["45300","Subvencions per al foment de l'ocupació                     "]
["45310","Subvencions per a la bonificació d'interessos i primes d'ass"]
["45320","Subvencions per a reduïr el preu a pagar pels consumidors   "]
["45390","Altres subvencions a societats mercantils, entitats públique"]
["46","A Entitats Locals                                           "]
["461","A Diputacions, Consells o Cabildos insulars                 "]
["462","A Ajuntaments                                               "]
["463","A Mancomunitats                                             "]
["464","A Àrees Metropolitanes                                      "]
["465","A Comarques                                                 "]
["219","Altre immobilitzat material                                 "]
["22","Material, subministraments i altres                         "]
["220","Material d'oficina                                          "]
["22000","Ordinari no inventariable                                   "]
["22001","Premsa, revistes, llibres i altres publicacions             "]
["22002","Material informàtic no inventariable                        "]
["221","Subministraments                                            "]
["22100","Energia elèctrica                                           "]
["22101","Aigua                                                       "]
["22102","Gas                                                         "]
["22103","Combustibles i carburants                                   "]
["22104","Vestuari                                                    "]
["22105","Productes alimentaris                                       "]
["22106","Productes farmacèutics i material sanitari                  "]
["22110","Productes de neteja i higiène                               "]
["22111","Subministraments de recanvis de maquinària, utillatge i elem"]
["22112","Subministraments de material electrònic, elèctric i de telec"]
["22113","Manutenció d'animals                                        "]
["22199","Altres subministraments                                     "]
["222","Comunicacions                                               "]
["22200","Serveis de telecomunicacions                                "]
["22201","Postals                                                     "]
["22202","Telegràfiques                                               "]
["22203","Informàtiques                                               "]
["22299","Altres despeses en comunicacions                            "]
["223","Transports                                                  "]
["224","Primes d'assegurances                                       "]
["225","Tributs                                                     "]
["22500","Tributs estatals                                            "]
["22501","Tributs de las Comunitats Autònomes                         "]
["22502","Tributs de les Entitats locals                              "]
["226","Despeses diverses                                           "]
["22601","Atencions protocolàries i representatives                   "]
["22602","Publicitat i propaganda                                     "]
["341","Interessos de fiances                                       "]
["35","Interessos de demora i altres despeses financeres           "]
["352","Interessos de demora                                        "]
["353","Operacions d'intercanvi financer                            "]
["357","Execució d'avals                                            "]
["358","Interessos per operacions d'arrendament financer («leasing»)"]
["359","Altres despeses financeres                                  "]
["16200","Formació i perfeccionament del personal                     "]
["16201","Economats i menjadors                                       "]
["16202","Transport de personal                                       "]
["16204","Acció social                                                "]
["16205","Assegurances                                                "]
["16209","Altres despeses socials                                     "]
["164","Complement familiar                                         "]
["2","DESPESES CORRENTS EN BÉNS I SERVEIS                         "]
["20","Arrendaments i cànons                                       "]
["200","Arrendaments de terrenys i béns naturals                    "]
["202","Arrendaments d'edificis i altres construccions              "]
["203","Arrendaments de maquinària, instal·lacions i utillatge      "]
["204","Arrendaments de material de transport                       "]
["205","Arrendaments de mobiliari i estris                          "]
["206","Arrendaments d'equips per a processos d'informació          "]
["208","Arrendaments d'altre immobilitzat material                  "]
["209","Cànons                                                      "]
["21","Reparacions, manteniment i conservació                      "]
["210","Infraestructures i béns naturals                            "]
["212","Edificis i altres construccions                             "]
["213","Maquinària, instal·lacions tècniques i utillatge            "]
["214","Elements de transport                                       "]
["215","Mobiliari                                                   "]
["216","Equips per a processos d'informació                         "]
["830","Préstecs a curt termini                                     "]
["831","Préstecs a llarg termini                                    "]
["84","Constitució de dipòsits i fiances                           "]
["840","Dipòsits                                                    "]
["84000","A curt termini                                              "]
["84010","A llarg termini                                             "]
["841","Fiances                                                     "]
["84100","A curt termini                                              "]
["84110","A llarg termini                                             "]
["85","Adquisició d'accions i participacions del sector públic     "]
["850","Adquisició d'accions i participacions del sector públic     "]
["85010","Adquisició d'accions i participacions per a compensar pèrdue"]
["85020","Adquisició d'accions i participacions per a finançar inversi"]
["85090","Resta d'adquisicions d'accions del sector públic            "]
["86","Adquisició d'accions i participacions fora del sector públic"]
["860","Adquisició d'accions i participacions fora del sector públic"]
["86010","D'empreses nacionals                                        "]
["86020","D'empreses de la Unió Europea                               "]
["86090","D'altres empreses                                           "]
["87","Aportacions patrimonials                                    "]
["870","Aportacions a fundacions                                    "]
["871","Aportacions a consorcis                                     "]
["872","Aportacions a altres ens                                    "]
["87210","Aportacions per a compensar pèrdues                         "]
["87220","Aportacions per a finançar inversions no rendibles          "]
["87290","Resta d'aportacions                                         "]
["9","PASSIUS FINANCERS                                           "]
["90","Amortització de Deute Públic en euros                       "]
["900","Amortització de Deute Públic en euros a curt termini        "]
["901","Amortització de Deute Públic en euros a llarg termini       "]
["91","Amortització de préstecs i d'operacions en euros            "]
["910","Amortització de préstecs a curt termini d'ens del sector púb"]
["911","Amortització de préstecs a llarg termini d'ens del sector pú"]
["912","Amortització de préstecs a curt termini d'ens de fora del se"]
["913","Amortització de préstecs a llarg termini d'ens de fora del s"]
["92","Amortització de Deute Públic en moneda diferent de l'euro   "]
["920","Amortització de Deute Públic en moneda diferent de l'euro a "]
["921","Amortització de Deute Públic en moneda diferent de l'euro a "]
["93","Amortització de préstecs en moneda diferent de l'euro       "]
["930","Amortització de préstecs en moneda diferent de l'euro a curt"]
["931","Amortització de préstecs en moneda diferent de l'euro a llar"]
["94","Devolució de dipòsits i fiances                             "]
["940","Devolució de dipòsits                                       "]
["941","Devolució de fiances                                        "]
["466","A altres Entitats que agrupin municipis                     "]
["467","A Consorcis                                                 "]
["468","A Entitats Locals Menors                                    "]
["47","A Empreses privades                                         "]
["470","Subvencions per al foment de l'ocupació                     "]
["471","Subvencions per a la bonificació d'interessos i primes d'ass"]
["472","Subvencions per a reduïr el preu a pagar pels consumidors   "]
["479","Altres subvencions a Empreses privades                      "]
["48","A Famílies i Institucions sense ànims de lucre              "]
["49","A l'exterior                                                "]
["6","INVERSIONS REALS                                            "]
["60","Inversió nova en infraestructures i béns destinats a l'ús ge"]
["600","Inversions en terrenys                                      "]
["609","Altres inversions noves en infraestructures i béns destinats"]
["61","Inversions de reposició en infraestructures i béns destinats"]
["610","Inversions en terrenys                                      "]
["619","Altres inversions de reposició en infraestructures i béns de"]
["62","Inversió nova associada al funcionament operatiu dels servei"]
["621","Terrenys i béns naturals                                    "]
["622","Edificis i altres construccions                             "]
["623","Maquinària, instal·lacions tècniques i utillatge            "]
["624","Elements de transport                                       "]
["625","Mobiliari                                                   "]
["626","Equips per a processos d'informació                         "]
["627","Projectes complexos                                         "]
["629","Altres inversions noves associades al funcionament operatiu "]
["63","Inversió de reposició associada al funcionament operatiu del"]
["631","Terrenys i béns naturals                                    "]
["632","Edificis i altres construccions                             "]
["633","Maquinària, instal·lacions tècniques i utillatge            "]
["634","Elements de transport                                       "]
["635","Mobiliari                                                   "]
["636","Equips per a processos d'informació                         "]
["637","Projectes complexos                                         "]
["639","Altres inversions de reposició associades al funcionament op"]
["31","De préstecs i altres operacions financeres en euros         "]
["310","Interessos                                                  "]
["311","Despeses de formalització, modificació i cancel·lació       "]
["319","Altres despeses financeres de préstecs i altres operacions f"]
["32","De Deute Públic en moneda diferent a l'euro                 "]
["320","Interessos                                                  "]
["321","Despeses d'emiss,ió, modificació i cancel·lació             "]
["322","Diferències de canvi                                        "]
["329","Altres despeses financeres de Deute Públic en moneda diferen"]
["33","De préstecs i altres operacions financeres en moneda diferen"]
["330","Interessos                                                  "]
["331","Despeses de formalització, modificació i cancel·lació       "]
["332","Diferències de canvi                                        "]
["339","Altres despeses financeres de préstecs i altres operacions f"]
["34","De dipòsits, fiances i altres                               "]
["340","Interessos de dipòsits                                      "]
["117","Contribucions a plans i fons de pensions                    "]
["12","Personal Funcionari                                         "]
["120","Retribucions bàsiques                                       "]
["12000","Sous del Grup A1                                            "]
["12001","Sous del Grup A2                                            "]
["12002","Sous del Grup B                                             "]
["12003","Sous del Grup C1                                            "]
["12004","Sous del Grup C2                                            "]
["12005","Sous del Grup E                                             "]
["12006","Triennis                                                    "]
["12009","Altres retribucions bàsiques                                "]
["121","Retribucions complementàries                                "]
["12100","Complement de destí                                         "]
["12101","Complement específic                                        "]
["12103","Altres complements                                          "]
["122","Retribucions en espècie                                     "]
["124","Retribucions de funcionaris en pràctiques (mateix desglossam"]
["12400","Sous del Grup A1                                            "]
["12401","Sous del Grup A2                                            "]
["12402","Sous del Grup B                                             "]
["12403","Sous del Grup C1                                            "]
["12404","Sous del Grup C2                                            "]
["12405","Sous del Grup E                                             "]
["12406","Triennis                                                    "]
["12409","Altres retribucions bàsiques                                "]
["127","Contribucions a plans i fons de pensions                    "]
["13","Personal Laboral                                            "]
["130","Laboral Fix                                                 "]
["13000","Retribucions bàsiques                                       "]
["13001","Hores extraordinàries                                       "]
["13002","Altres remuneracions                                        "]
["131","Laboral temporal                                            "]
["132","Retribucions en espècie                                     "]
["137","Contribucions a plans i fons de pensions                    "]
["14","Altre personal                                              "]
["143","Altre personal                                              "]
["147","Contribucions a plans i fons de pensions                    "]
["15","Incentius al rendiment                                      "]
["150","Productivitat                                               "]
["151","Gratificacions                                              "]
["152","Altres incentius al rendiment                               "]
["153","Complement de dedicació especial                            "]
["16","Quotes, prestacions i despeses socials a càrrec de l'ocupado"]
["160","Quotes socials                                              "]
["16000","Seguretat Social                                            "]
["16008","Assistència mèdica-farmacèutica                             "]
["16009","Altres quotes                                               "]
["161","Prestacions socials                                         "]
["16103","Pensions excepcionals                                       "]
["16104","Indemnitzacions al personal laboral per jubilacions anticipa"]
["16105","Pensions a càrrec de l'Entitat Local                        "]
["16107","Assistència mèdica-farmacèutica a pensionistes              "]
["162","Despeses socials del personal                               "]

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["23","Serveis Socials i promoció social                           "]
["230","Administració General de serveis socials                    "]
["231","Acció social                                                "]
["232","Promoció social                                             "]
["233","Assistència a persones dependents                           "]
["24","Foment de l'Ocupació                                        "]
["241","Foment de l'Ocupació                                        "]
["3","PRODUCCIÓ DE BÉNS PÚBLICS DE CARÀCTER PREFERENT             "]
["31","Sanitat                                                     "]
["312","Hospitals, serveis asistencials i centres de salut          "]
["313","Accions públiques relatives a la salut                      "]
["32","Educació                                                    "]
["320","Administració general d'educació                            "]
["321","Educació preescolar i primaria                              "]
["322","Ensenyament de secundaria                                   "]
["323","Promoció educativa                                          "]
["324","Serveis complementaris d'educació                           "]
["33","Cultura                                                     "]
["330","Administració General de Cultura                            "]
["332","Biblioteques i Arxius                                       "]
["333","Museus i equipaments culturals                              "]
["334","Promoció cultural                                           "]
["335","Arts escèniques                                             "]
["336","Arqueología i protecció del Patrimoni Històric-Artístic     "]
["337","Oci i temps lliure                                          "]
["338","Festes populars i festejaments                              "]
["34","Esport                                                      "]
["340","Administració General d'Esport                              "]
["341","Promoció i foment de l'esport                               "]
["342","Instal¿lacions esportives                                   "]
["4","ACTUACIONS DE CARÀCTER ECONÒMIC                             "]
["41","Agricultura, Ramadería y Pesca                              "]
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["0","DEUTE PÚBLIC                                                "]
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["42","Indústria i energía                                         "]
["420","Administració General d'Indústria i energía                 "]
["422","Indústria                                                   "]
["423","Minería                                                     "]
["425","Energía                                                     "]
["43","Comerç, turisme i petites i mitjanes empreses               "]
["430","Administració General de Comerç, turisme i petites i mitjane"]
["431","Comerç                                                      "]
["432","Ordenació i promoció turística                              "]
["433","Desenvolupament empresarial                                 "]
["439","Altres actuacions sectorials                                "]
["44","Transport públic                                            "]
["440","Administració general del transport                         "]
["441","Promoció, manteniment i desenvolupament del transport       "]
["442","Infraestructures del transport                              "]
["45","Infraestructures                                            "]
["450","Administració General d'Infraestructures                    "]
["452","Recursos Hidràulics                                         "]
["453","Carreteres                                                  "]
["454","Camíns veïnals                                              "]
["459","Altres infraestructures                                     "]
["46","Investigació, desenvolupament i innovació                   "]
["462","Investigació i estudis relacionats amb els serveis públics  "]
["463","Investigació científica, tècnica i aplicada                 "]
["49","Altres actuacions de caràcter econòmic                      "]
["491","Societat de l'informació                                    "]
["492","Gestió del coneixement                                      "]
["493","Oficines de defensa al consumidor                           "]
["9","ACTUACIONS DE CARÀCTER GENERAL                              "]
["91","Òrgans de govern                                            "]
["912","Òrgans de govern                                            "]
["92","Serveis de caràcter general                                 "]
["920","Administració General                                       "]
["922","Coordinació i organització institucional de les entitats loc"]
["923","Informació bàsica i estadística                             "]
["924","Participació ciutadana                                      "]
["925","Atenció als ciutadans                                       "]
["926","Comunicacions internes                                      "]
["929","Imprevistos i funcions no classificades                     "]
["93","Administració financera i tributària                        "]
["931","Política econòmica i fiscal                                 "]
["932","Gestió del sistema tributari                                "]
["933","Gestió del patrimoni                                        "]
["934","Gestió del deute i de la tresorería                         "]
["94","Transferències a altres Administracions Públiques           "]
["941","Transferències a Comunitats Autònomes                       "]
["942","Transferències a Entitats Locals territorials               "]
["943","Transferències a altres Entitats Locals                     "]
["944","Transferències a l'Administració General de l'Estat         "]
["01","Deute Públic                                                "]
["011","Deute Públic                                                "]
["1","SERVEIS PÚBLICS BÀSICS                                      "]
["13","Seguretat i mobilitat ciutadana                             "]
["130","Administració General de la Seguretat i Protecció Civil     "]
["132","Seguretat i ordre Públic                                    "]
["133","Ordenació del tràfic i de l'estacionament                   "]
["134","Mobilitat urbana                                            "]
["135","Protecció civil                                             "]
["15","Habitatge i urbanisme                                       "]
["150","Administració Generak d'Habitatge i urbanisme               "]
["151","Urbanisme                                                   "]
["152","Habitatge                                                   "]
["153","Accés a l'habitatge                                         "]
["154","Foment de l'edificació protegida                            "]
["155","Víes públiques                                              "]
["16","Benestar comunitari                                         "]
["161","Sanejament, abasteciment i distribució d'aigües             "]
["162","Recollida, eliminació i tractament de residus               "]
["163","Neteja viària                                               "]
["164","Cementiri i serveis funeraris                               "]
["165","Enllumenat públic                                           "]
["169","Altres serveis de benestar comunitari                       "]
["17","Medi ambient                                                "]
["170","Administració general del medi ambient                      "]
["171","Parcs i jardins                                             "]
["172","Protecció i millora del medi ambient                        "]
["179","Altres actuacions relacionades amb el medi ambient          "]
["2","ACTUACIONS DE PROTECCIÓ I PROMOCIÓ SOCIAL                   "]
["21","Pensions                                                    "]
["211","Pensions                                                    "]
["22","Altres prestacions econòmiques a favor de treballadors      "]
["221","Altres prestacions econòmiques a favor de treballadors      "]
["414","Desenvolupament rural                                       "]
["136","Servei prevenció i extinció d'incendis                      "]
["160","Clavagueram                                                 "]