It has the legal nature of a Credit Institution, and the consideration of the State Financial Agency, with its own legal personality, assets and treasury, as well as management autonomy for the fulfillment of its purposes.The ICO is a public bank, and is governed by the regulations contained, adaptation of the Official Credit Institute to Law 6/1997 of April 14, on organization and operation of the General State Administration and approval of its Statutes, It is financed in national and international markets.