I

The recession that began to experience the Spanish economy in 2008 and the economic policy then followed to make it front led to the accumulation of some unsustainable macroeconomic imbalances. To the extent that these imbalances are only partially solved, the recovery of a steady growth path in our country is unfeasible. This was evident throughout 2011, when, after several quarters of a slight recovery, the Spanish economy was intensely vulnerable to the deterioration of the euro area and was again immersed in a recessionary period.

This recent relapse of the Spanish economy, even without reaching the severity of 2009, is having great virulence and serious consequences of job destruction. During the first two quarters of this year economic activity has deepened its deterioration and the outlook for the second half of the year will not be better if urgent measures are not taken. A crisis of confidence in the financial markets, which is not unrelated to the euro zone's institutional problems, has been linked to the outstanding imbalances in the Spanish economy. The most immediate consequence of this instability in the markets has been a sharp tightening of the financing conditions of private actors.

Fundamental in overcoming this situation will be not only the design of an economic policy strategy that contains the appropriate elements in the present context, but also its medium-term articulation in a way credible and capable of raising the credibility of the financial markets. These two requirements imply that such a strategy must include a variety of policies with clear objectives in terms of start-up dates and the impact on growth that are encrypted within a coherent macroeconomic framework. multiannual.

The above strategy mainly pivots on two axes: fiscal consolidation and the momentum of new structural reforms. Fiscal adjustment measures are essential at this time to reinforce those already included in the latest update of the 2012-2015 Stability and Growth Programme to ensure that Spain rigorously complies with its fiscal commitments. within the framework of the excessive deficit established by the European Union. In addition, they are necessary to restore the trust and credit of the Public Administrations.

The new structural reforms are also key not only to ensure that our country flexes its productive structure and is optimally prepared for the next phase of the cycle, but to generate growth. In addition, the restrictive impact of fiscal policy in the short term is partially offset. In the medium term, the two types of reforms will combine effects in the same direction and will be unequivocally positive for recovering the growth of the economy, production and employment.

The change in the fiscal path envisaged by Spain in the 2012-2015 Stability and Growth Programme has been given by the ECOFIN meeting on 10 July. In it, the EU's economy ministers decided to grant Spain a one-year extension to correct its excessive deficit and put it below 3% of GDP. This decision therefore leads to the amendment of the Recommendation for Excessive Deficit issued by the European Council of 30 November 2009, which set 2013 as the deadline for achieving a general government deficit of 3%. of GDP.

Although in the framework of this latest Recommendation Spain has been taking measures to comply with it, the national and international economic context has raised the degree of pro-cyclicity resulting from the reduction of part of the very substantial public deficit over a relatively short time horizon. Such circumstances are the ones that have led the EC to advise to make the elimination path of this excessive deficit more flexible, specifying that the compliance targets become 6.3% of GDP in 2012, 4.5% in 2013 and 2.8% in 2014.

Still, the structural fiscal effort to be made by Spain is very significant. The configuration of this new fiscal path in no way can be seen as a relaxation of fiscal policy, but rather an adaptation of fiscal policy to a new starting reality due to a much larger deficit in 2011 (8.9% of GDP). in the face of a planned 6%) and a more complex economic environment.

It is within these coordinates that different fiscal measures that include this royal decree-law must be placed. On the one hand, the increase in indirect taxation on consumption rebalances the composition of the tax structure towards an underdeveloped figure compared with our EU partners and more neutral against long-term growth, This is particularly the case where the government is accompanied by a gradual reduction in social security contributions from 2013 onwards.

On the spending side this has also been the main criterion around which the design of the measures has gravitated. The impact has been borne in particular by those most superfluous expenditure or with weaker effects on the incentives of economic operators. In this respect, the emphasis must be placed on the recruitment of social security contributions (which have become irrelevant in the context of the new measures introduced by the last reform of the labour market) or on the model of social security. unemployment benefits. The reliefs in the IRPF for housing, after having been useful in a year of special weakness in the demand for housing, are also eliminated in 2013 in a horizon of gradual recovery of the fundamental variables of this type of housing. expense.

From a general perspective, these measures comply with a good part of the Specific Recommendations formulated by the European Council to Spain in June and as a colophon to the European Semester: enlargement of the European main tax bases, elimination of reliefs and exemptions and partial replacement of taxation on indirect taxation. On the other hand, all these measures, together with others that are expected to be adopted in the medium term, will be included in the Biennial Budget that Spain will present to the European Commission during the summer of 2012 and that is another of the recommendations. Specific measures for Spain in the field of taxation. This budget will, moreover, represent a first-order strategic document where the temporary coherence of the measures with the path of the new excessive deficit recommendation for Spain and the macroeconomic framework will be highlighted. associated with the new growth projections.

The structural measures that accompany this fiscal package are not of minor importance. All of them finally have the aim of opening new markets to the private sector and encouraging the development of innovation and new services in sectors critical to productivity growth and reduced business costs. Last but not least, the new steps in the field of professional services will facilitate the permeability of the different market niches to new competitors and at the same time guarantee the quality of these services, reducing margins in segments traditionally less exposed to competition and yet crucial for the configuration of costs in the exercise of business activity.

II

The current economic situation and the need to reduce the public deficit without undermining the provision of essential public services makes it necessary to improve the efficiency of public administrations in the use of public services. public resources, with a view to contributing to the achievement of the inexcusable objective of budgetary stability, derived from the constitutional framework and the European Union.

The government has already adopted personnel spending containment measures. Thus, the Royal Decree-Law 20/2011, of December 30, of urgent measures in budgetary, tax and financial matters for the correction of the public deficit, establishes that in the year 2012, the salaries of the staff to the service of the field The public will not be able to experience any increase compared to those in force at 31 December 2011. Similarly, during the financial year 2012, no contributions may be made to employment pension schemes or collective insurance contracts which include the coverage of the retirement contingency. Moreover, during the financial year 2012, no new staff will be included, except for the one that could result from the execution of selective processes corresponding to Public Employment Offers of previous years, limitation that also reaches the places incurred in the processes of consolidation of employment provided for in the transitional provision fourth of the Basic Staff Regulations of the Public Employment, although the freezing of the offer of public employment will not be of application certain sectors and administrations in which the replacement rate is fixed at 10%. In addition, it fixes the working day of the state public sector in thirty-seven hours and a weekly average working average in annual computation. Law 2/2012 of 29 June of the General State Budget for the year 2012 has an impact on these same measures.

At present, the process of fiscal consolidation and sustainability of public accounts requires the Public Administrations to continue to adapt a series of extraordinary measures and whose adoption must be urgent, aimed at streamlining and reducing the expenditure of staff of the Public Administrations and increasing the efficiency of their management.

The 2012 National Reform Program is the framework in which this process of modernization and rationalization of public administrations should be understood, as a complement to the exclusively fiscal adjustments and the reduction of administrative structures. Measures should be taken to save staff costs and increase the quality and productivity of public employment.

Therefore, various measures are taken that advance in the optimization of resources, the improvement in the management and transparency of the Administration and the increase in the productivity of public employees.

It is therefore a matter of undertaking a series of reforms whose need is extraordinary, given the very nature of this crisis and effects on the economy, the labour market and Spanish finances, and urgent need for speed with the structural reforms in our system of public employment must be undertaken which will help to strengthen both the guarantee of compliance with the commitments made by Spain in the field of public expenditure and the improvement of the efficiency, productivity and competitiveness of our economy.

These are measures that need to be taken together to provide a coherent and structural change that will allow, as a whole, the satisfaction of the aforementioned austerity and efficiency objectives in the Public Administrations.

Many of these measures are included in the Financial-Financial Plans of Reequilibrium 2012-2014 of the Autonomous Communities approved in the Council of Fiscal and Financial Policy.

This Royal Decree-Law adopts a series of measures that seek to achieve the indicated effects.

On the other hand, some of these measures are temporary or their application is planned only when exceptional circumstances are present, with their validity being conditional on the survival of the current difficult economic situation. which affects the sustainability of public accounts or which reasons of public interest would be necessary for their implementation in the future.

First, the incompatibility of indemnification pensions, compensatory benefits and similar perceptions that are perceived by certain former senior positions of a basic character is regulated on a basic basis, with the aim of receives this benefit only if the former senior official does not carry out any other public or private remunerated activity.

The measure will apply to the high offices of all public administrations, including those who provide services in the public sector, also understanding the activity developed by the elected members of the public sector. General Courts, Autonomous Legislative Assemblies and Local Corporations, Constitutional Bodies, including the Judiciary and the Fiscal Ministry.

For the year 2012, the extraordinary pay of the month of December and the additional specific supplement pay or equivalent additional payments of the month of December are abolished. The amounts resulting from this deletion may be used in future years to make contributions to pension schemes or collective insurance contracts which include the retirement contingency, provided that the fulfilment of the objectives of budgetary stability as set out in the Organic Law 2/2012, of budgetary stability and financial sustainability and in terms and with the scope to be determined in the corresponding laws of budgets.

It is also possible, in this case, to suspend or amend collective agreements and agreements affecting employment, only when there is a serious public interest arising from a substantial alteration of the economic circumstances. This mechanism was already provided for in the Basic Staff Regulations and the amendment which is now introduced does not make but clarify its scope and homogenise its treatment, irrespective of whether the agreements have been adopted. in the field of general bargaining tables or through collective bargaining of labour personnel. In any event, it shall be understood, among other causes or circumstances, that there is a serious public interest arising from the substantial alteration of the economic circumstances when the public authorities are required to adopt measures or plans to adjustment, rebalancing of public accounts or financial economic character to ensure budgetary stability or correction of the public deficit.

The days of free disposition are reduced. In addition, the additional days for holidays as well as in the days for private affairs are deleted and the pacts and agreements that contradict these provisions are suspended.

The permit regime for all Public Administrations is also homogated.

For the same purpose of rationalizing personnel expenditure, the number of days of individual cases and additional days to those of free disposition that may have been established by the Public Administrations and are adopted is limited. measures for the same purpose in relation to work staff, as well as for holidays.

Likewise, in terms of paid time to perform trade union and representation functions, appointment of union delegates, work assistance waivers and other union rights, are currently limited. existing to those strictly provided for by the labour law, favouring the increase of working time directly intended for the public service.

The remuneration scheme for staff included in the General Social Security Scheme is temporarily amended during the temporary incapacity situation, without prejudice to the establishment of a mandate to the Member States. Public administrations to take measures to reduce the absenteeism of their staff. Thus, each Public Administration will determine, in respect of the staff at its disposal, the remuneration supplements which, in the case of temporary incapacity, will be the subject of voluntary improvement of the protective action of the Social Security. In any case, in the case of temporary incapacity for common contingencies, for the first three days, both for the official staff included in the General Social Security Scheme and for the employment staff, the supplement (a) the remuneration which, as a voluntary improvement, may be established, may not exceed 50% of the remuneration. Also, from the fourth day of the situation of temporary incapacity for common contingencies and up to the 20th, both inclusive, the salary supplement which, with a voluntary improvement, can be established cannot exceed seventy-five percent of the remuneration.

In these same terms, the full remuneration of the economic performance of the staff integrated in the Civil Servants ' Regime of the State and the personnel integrated into the special social security system of the armed forces, in case of temporary incapacity.

On the other hand, a series of measures to rationalize the personnel costs of the General Administration of the State are adopted. In this line, a Registry of organs of representation of the staff is created in the service of the General Administration of the State, the Ministry of Finance and Public Administrations are enabled to adopt measures aimed at guaranteeing an allocation efficiency of human resources. Similarly, in compliance with the National Reform Plan, the conditions of access and permanence in the situation of temporary incapacity of the officials are modulated, with the objective of reducing costs and impairment of the productivity derived from the same.

The compulsory retirement age for officials included in the General Social Security Scheme shall be the age at which the rules governing the system for access to the ordinary retirement pension are provided for at any time, in its contributory mode, that is, without a reducing coefficient by reason of age.

The structural change that this range of measures, which must operate jointly, is a fundamental instrument of economic policy, which will make it possible to improve its functioning, Better match the current situation and maintain the quality of the service provided to the citizen.

The measures contained in this Title represent a sacrifice of special intensity for all those who receive remuneration from public resources. Reasons for Justice justify these measures being extended to all public servants regardless of the nature of the entity on which they depend and their status. The universality underlying this reform avoids discrimination between groups and sectors.

Therefore, on the basis of the principle of the necessary solidarity that must prevail at this time in all social and political fields and in order to share the effort that the measures that are established in this Royal Decree-Law As regards the collective of public employees of all administrations in its broadest sense, it is the legislator's will to promote all the existing legal mechanisms to allow the extension of these measures to both deputies and senators, as to the staff of other constitutional bodies, applying, where appropriate, and when necessary, the rules governing the same in respect of remuneration.

In compliance with the provisions of Article 37.1 of the EBEP, the measures included in Title I of this Royal Decree-Law have been carried out for negotiation with the General Administration of Negotiation of Public Administrations and in the General Negotiation Table of the General Administration of the State.

III

In the field of Social Security, the Royal Decree-Law includes two measures for the simplification and improvement of its management regime, and its homogenization with the tax regime.

The modification of the system of surcharges included is intended to encourage the application of the procedure for the deferral of the payment of quotas in front of the current progressive system of surcharges, since the deferrals (a) to provide for the existence of temporary cash difficulties, which provides both the Administration and the subject responsible for the fulfilment of the obligation to list a solution of greater flexibility and security. This is in favour of those who have transitional cash difficulties for the payment of the levy to be able to go to the regulated debt regularisation means, instead of remaining in a situation of non-compliance with their obligations. Social security obligations. On the other hand, the measure is a simplification of the system, which would have a positive impact on administrative management.

On the other hand, the regulation of the contribution bases of employed persons and the concepts included for the purposes of the tax on the Income Tax of the Physical Persons is included, respectively, in the Article 109 of the recast text of the General Law on Social Security, developed by Article 23 of the General Regulation on the Listing and Settlement of Other Rights of Social Security, and in Law 35/2006, of the Income Tax Physical Persons. However, there are still unjustified differences between the two regimes which must be corrected with the aim of homogenising the rules on taxation and social security, in such a way that the concepts which are In the case of the tax rules, and as such contributions for the purposes of the IRPF, they are also included in the contribution base. There is no basis for the same concepts to have a different legal status in different areas of the existing legislation. The measure helps simplify and homogenise the system, freeing up administrative burdens for businesses.

The limits set in the current regulation are also modified with respect to the concepts excluded from the listing basis. The present limits allow for the use of the same limits which contravenes the meaning of the exemption to the detriment of social security. For this reason, a maximum ceiling of the concepts that may be excluded from the contribution base is established, with respect to the set of wage perceptions that are considered individually or partially excluded. Such a ceiling should be determined by the government in a regulatory manner.

The measures in the field of employment respond to five major objectives. On the one hand, to focus protection on situations of job loss and personal situation that require special attention. On the other hand, to encourage the activation of the unemployed by encouraging the early return to the occupation. Thirdly, it will generate the necessary incentives to ensure the sustainability of the public benefit system, to contribute to active ageing, and to facilitate the activation of older workers. Fourthly, strengthening the system of active policies on the basis of the principle of efficiency, making it possible for the limited resources available to be used for those initiatives that are most useful for the development of workers ' employability. And finally, rationalize the benefit system in its entirety by giving it greater internal coherence that ensures its equity.

In short, the measures reinforce the future viability of the protection system and contribute to the achievement of the objectives of budgetary stability.

For this, first of all, in terms of unemployment benefits, a new rate of 50% of the regulatory base (from 60%) is established from the seventh month, which will only apply to the new recipients, and not will affect a large proportion of the unemployed, who are guaranteed sufficient income thanks to the maintenance of the minimum ceiling.

And secondly, the contribution to social security by the managing body of the contribution that corresponds to the worker in the unemployment situation is eliminated. The measure aims at greater equity and is progressive, affecting to a lesser extent those beneficiaries with lower contribution bases.

As far as unemployment benefits are concerned, the continuous changes that the system has undergone have been consistent with it, discouraging active life at times and generating situations contrary to the principle of equity. This undermines the purpose of the system as a whole and puts at risk the protection of those most in need, who are affected by the impact of the current design on the sustainability of the social protection system. Therefore, a series of measures are introduced that try to recover the rationality of the system and make it more compatible with the active life. Measures aimed at older workers also favour the interaction between the system of protection for unemployment and retirement, promoting active ageing.

The link between the right of access to the benefits and the personal patrimony of the beneficiaries is reinforced. At present, the property of the applicant for the allowance is only taken into account indirectly, through the allocation of income to the estate at a rate of 50% of the legal interest of the money.

In turn, the special allowance for over-45 years that deplete their contributory benefit is eliminated, affecting this measure exclusively to potential new entrants. The elimination of this allowance does not constitute a lack of protection for the unemployed, who are eligible for the ordinary allowance.

Furthermore, the regulatory regime of the subsidy for over 52 years is rationalized with the aim of ensuring its sustainability in the long term and to encourage the lengthening of the active life.

On the other hand, the system of access to the active income for insertion (RAI) is modified to strengthen its link with employment and to guarantee greater effectiveness in the use of public resources. It is required for access to the Active Income of Insertion that the contributory benefit or the unemployment allowance has been exhausted for those persons who are over 45 years of age and who are long-term unemployed and who during the period of (1) No provision of adequate employment has been rejected, nor has it refused to participate, except for justified reasons, in actions for the promotion, training or retraining of professionals.

Additionally, the legal regime applicable to access to benefits and unemployment benefits is rationalized from part-time contracts, which has generated a backlog of inconsistencies that result in current regulations. It does not respect the principle of equity and reinforces the link between active and passive employment policies.

In turn, measures are articulated to preserve the financial viability of the Salarial Guarantee Fund, in line with the functions for which it was conceived.

Finally, the recommendations of the State Agency for the Evaluation of Public Policies and the Quality of the Services to direct the hiring bonuses to groups with objective difficulties are met. Special access to the labour market, making them more effective and providing greater legal certainty.

Thus, all bonuses are abolished except for those for the recruitment of disabled people, as well as for recruitment, through a new contract of support for entrepreneurs, young people, over 45 years of age long duration and women.

Bonuses are also maintained for the recruitment of young people who are self-employed, and people who replace victims of gender-based violence and workers on maternity leave.

IV

Law 39/2006 of 14 December on the Promotion of Personal Autonomy and Care for People in a State of Dependence, approved with a broad consensus among the political forces, was a step forward in the welfare of the people and has had the collaboration of all public administrations in their development.

The Territorial Council of the System for Autonomy and Attention to Dependence, held on April 12, 2012, approved the progress of the evaluation of the law after the first five years of the implementation of the Also, adopting the agreement to undertake improvements in the System for Autonomy and Care to the Dependence that were necessary to ensure its sustainability. In addition, at the meeting held on July 10, 2012, it approved the evaluation of results foreseen in the final Disposition of the Law and the necessary improvement proposals to ensure the present and future sustainability of the System, adopting minimum common criteria for the entire national scope in the development of such a law.

The structural data and the most significant figures in the expenditure on dependency, analysed in the evaluation of results, show that a situation that puts at risk the sustainability of the system must be corrected. In addition, there have been harmful consequences for the employment and viability of the productive sectors of services related to the dependency.

The government and the autonomous communities, within the Territorial Council of the System for Autonomy and Attention to Dependence, have expressed the need to make improvements to ensure the sustainability of the system, not only through the relevant regulatory instruments, but also by promoting good practices and pooling experiences, always on the basis of dialogue and with all public administrations, political groups and associations and entities act in the field of the promotion of autonomy and attention to people in dependency situation.

In fact, the intensity of the problems identified and the structural scope required by the corrective measures call for their immediate implementation for the correct evolution of the system. The delay in its approval, given the system's own inertial evolution, would sharpen its problems of cohesion, equity and financing, making the proposed measures more difficult to implement.

It is also important to give a new treatment to the Social Security system of non-professional caregivers of people in a situation of dependency. In addition, as regards the home support service, it is necessary to determine that services related to domestic needs can only be recognised in conjunction with those of personal care.

The current classification in degrees and levels of the situation of dependency has not meant a differentiation in the benefits and services that are recognized to the beneficiaries within the same degree and, even, between next levels of varying degrees. This has produced continuous processes of review of the assessment, which has made use of resources and time that could have been dedicated to the assessment of the people with greater degree of dependence. To solve this, a new structure is established, maintaining the three degrees in which the situation of dependence is classified, but without levels, which will simplify management, will allow people with a greater priority to attend the degree of dependency that is pending in receiving care and will improve the process of assessment of the dependency and the procedure for access to benefits.

Given the different level of development and content within the autonomous communities of benefits to people in a situation of dependency, which has enhanced inequality in the application of the law, it becomes necessary to regulate a minimum common content of intensity and compatibility of the benefits for all current administrations.

The economic sustainability of the System for Autonomy and Attention to Dependence, the economic situation in which the Spanish economy is going through, and the demand for compliance with public deficit targets, require the adoption by the Government of urgent measures of an economic nature which will result in immediate savings in government expenditure. In this sense, the actual decree-law incorporates different measures that generate savings, on the one hand, in the spending of the autonomous communities, through the reduction of the maximum amounts of the economic benefits for care in the family environment, and, on the other hand, in the expenditure of the General Administration of the State, through the reduction of the amounts of the minimum level of financing of the System for Autonomy and Attention to Dependence.

These measures of an economic nature pursue a sustainable rebalancing of the System, guaranteeing the right to the promotion of personal autonomy and attention to the situation of dependency.

Finally, in order to simplify the coordination relations between the General Administration of the State and the Autonomous Communities, the previous Territorial Council of the System for Autonomy and Care is recast. Dependency and the Sectoral Conference of Social Affairs in a single organ that will be renamed the Territorial Council of Social Services and the System for Autonomy and Attention to Dependence.

V

For several months, as a result of the situation in which the Spanish economy is going through, various measures have been taken in the tax area in order to consolidate public finances and thus correct As soon as possible, the main imbalances that have an impact on the economy, mainly the reduction of the public deficit, thus contribute to the recovery of our economy.

For this purpose, as they eloquently reflect their titles, the Royal Decree-Law 20/2011 of December 30, of urgent measures in budgetary, tax and financial matters for the correction of the public deficit, and, months more Afternoon, the Royal Decree-Law 12/2012, of March 30, for which various tax and administrative measures are introduced directed to the reduction of the public deficit, have incorporated relevant measures in the order with incidence in the main ones taxes of our tax system.

However, the evolution of public revenues makes it necessary to adopt additional measures which, by strengthening these measures, will provide the basis for a stable and lasting economic recovery, measures which encourage, mainly in the Tax on Value Added and in the Tax on Societies, and, to a lesser extent, in the Tax on the Income of Physical Persons and on Excise Taxes.

The achievement of these objectives, certainly demanding, makes it essential to incorporate these measures into law immediately, which justifies the use of the figure of the Royal Decree-Law, when the requirements of extraordinary and urgent need that Article 86 of the Spanish Constitution requires for the use of such a normative instrument.

In relation to the Value Added Tax, the European Commission has been keeping in different reports the need for Spain to raise the tax rates and to extend the base of the tax, in order to seek the alignment of our country with that of the other European partners, where the average rate of tax is in a range of 15 to 25 percent, compared to the average rate in Spain, which stands at 12.2 percent.

In order to approximate the rates of taxation applied in the European Union, the general and reduced rates of value added tax, which pass from 18% to 8% to 21% and 10%, are to be raised. percent, respectively. As a result of this amendment, a change is also incorporated in the rates of the special equivalence surcharge, which go from 4% and 1% to 5,2% and 1.4%, in that order, and in the compensation of the special scheme of the agriculture, livestock and fisheries, which pass from 10 percent and 8.5 percent to 12 percent and 10.5 percent, respectively.

Such an increase in rates is accompanied by additional measures for which certain products and services are taxed at a different tax rate; this is the case for certain products and services that were By contributing to the reduced rate of 8% and going on to the general rate, as is the case for flowers and ornamental plants, mixed hospitality services, entry into theatres, circuses and other shows and services provided by artists, physical persons, funeral services, hairdressing services, television services digital and the acquisition of works of art.

The implementation of these measures will be delayed until 1 September, so that the various economic operators concerned may have a minimum period for their adaptation and will be accompanied by a reduction in the number of social contributions in 2013 and in 2014.

Changes are also made to the taxation of tobacco products, which must contribute, in view of their essentially tax revenue, to the improvement of tax revenues, while at the same time making it clear that they are role as an instrument in the service of health policy.

Thus, in the first place, a minimum rate is introduced for cigars and cigarillos, since the existence of low-priced cigarettes has been detected, with characteristics similar to those of other tobacco products. In view of the recent developments in the market in Spain, of the distortions which may be created in consumer habits on the basis of the lower taxation of these products, the introduction of this tax is necessary. minimum, which is fixed at EUR 32 per 1,000 units.

On the other hand, and in the case of cigarettes, the increase in their minimum taxation has been considered appropriate, with the single rate being set at EUR 119.1 per 1,000 cigarettes. The upward evolution of the prices of the cigarettes experienced after the entry into force of the cited Royal Decree-Law 12/2012 and the meagre efficiency of the minimum rate until now in force, advise the elevation of the only applicable type cigarettes that are marketed below a certain price, in order to prevent the proliferation of cheap tobacco in line with the objectives of health policy.

In addition, in the case of cigarettes, it is considered appropriate to reduce the proportional tax rate applicable to them in a manner equivalent to the increase in the rate of tax on value added tax. This measure, provided for in the Community Directive on the harmonization of taxation of tobacco products, ensures that decisions on tax rates in the value added tax do not create distortions at the level of the global taxation of cigarettes.

Finally, and as far as the liar bite is concerned, the minimum tax for this work, which is set at EUR 80 per kilogram, is to be raised, not only to maintain the minimum levels applied to fine-cut The Committee on the European Parliament's proposal for a Council Directive on the use of tobacco for the purpose of providing funds to finance health expenditure and to ensure the desirable levels of taxation of tobacco products sale to the public are still below the thresholds advisable from a perspective health.

In the field of the Income Tax of the Physical Persons, with the objective stated above of fiscal consolidation, the tax compensation for deduction in the purchase of housing is abolished in the tax period 2012 This applies to taxpayers who acquired their home before 20 January 2006.

Additionally, the percentage of retention or income to account applicable to income from work derived from teaching courses, conferences, colloquia, seminars and the like, or derivatives of the elaboration of works, is raised. literary, artistic or scientific, provided that the right to their exploitation is given, and to the performance of professional activities, which are satisfied or paid as from 1 September 2012, and shall be fixed until 31 December 2013 in 21 percent.

In relation to the Company Tax, the measures contained in this Royal Decree-Law are directed again at large companies, with the capacity to deal with a new tax-collection effort aimed at achieving the public deficit targets to be imposed from the Community level.

In the first place, measures of an exceptional nature are introduced for the 2012 and 2013 tax periods, including the establishment of a new limit for temporary application to the compensation of taxable bases. negative results generated in previous years, which is more relevant in the case of entities whose annual turnover exceeds the figure of EUR 60 million.

Additionally, in line with the Royal Decree-Law 12/2012, the deduction of the intangible assets of indefinite useful life is limited, although excepting from that restriction to the taxpayers of the Tax on the Income of the Physical Persons, except that it becomes extensible to the limitation in the deductibility of the goodwill that was introduced in the cited Royal Decree-Law.

In relation to large companies, a number of changes are made in respect of the mode of split payment, the determination of which is made on the basis of the tax period. In this respect, 25% of the dividends and income arising from the transfer of shares which are entitled to the exemption scheme are included in their base and the rates of application are raised on the basis of assessment. Finally, with respect to the minimum amount of this split payment based on the result of the exercise established in Royal Decree-Law 12/2012, its percentage is increased and this minimum payment will not be undermined by the bonuses and retentions of the period.

Secondly, as an indefinite measure, the limitation to the deductibility of financial expenses is modified, making it extensive to all companies in general, without circumscribing their membership in a trade group. Also, the application of the limitation indicated for those cases where the extinction of an entity occurs, without the possibility of subrogation in another entity for the purposes of the future application of the financial expenses, is excepted Deducted.

Finally, on an exclusive basis until 30 November 2012, a special tax on foreign source income is established in a similar manner to that provided for in the repeated Royal Decree-Law 12/2012, although this new tax is lien affects a higher volume of dividends or the transmission of a higher volume of shares than the regulated there, with lower requirements, in line with a higher rate of charge.

VI

The government has also considered it urgent to adopt other measures to strengthen the competition elements in the retail distribution sector, which will increase the competitiveness of the Spanish foreign sector and facilitate the access to the financing of Spanish companies.

This royal decree-law, in its Title V, contains a set of urgent measures of a liberalizing nature in the field of commercial distribution and promotion of activity in the foreign sector.

With regard to the area of commercial distribution, the current regime is modified by introducing a greater liberalization of hours and opening of trade on Sundays and holidays. The reduction of restrictions in this area has been a repeated recommendation of international organizations such as the International Monetary Fund and the Organization for Economic Cooperation and Development. The extension of the freedom of hours will have positive effects on productivity and efficiency in the retail distribution and prices and will provide companies with a new variable that will increase competition effective among the shops. It also increases the possibilities for the consumer to buy and, consequently, his opportunities for reconciling family and work life.

In addition, urgent measures are introduced in relation to sales promotions, through a modification of Title II of Law 7/1996, of January 15, of management of retail trade. The proposed measures are of a general nature, for all types of sales promotion activities, i.e. rebates, balances, settlements or any other promotional offer intended for the increase of sales. This is intended to liberalize the exercise of commercial activity, giving the possibility of carrying out at the same time and in the same commercial establishment any type of sales promotion activity, in such a way that the rebates can live with balances or other commercial offers.

In relation to the promotion of the export and the internationalization of the Spanish company, a series of measures concerning the external sector are introduced. In view of the fact that, in recent years, the contribution of external demand to growth has been positive thanks to the favourable increase in exports, and in order to strengthen this effect, it is essential to reorient the instruments to support the financing of operations of this nature and to strengthen the tools available to the General Administration of State to stimulate these activities under an approach of effectiveness and efficiency in a context of austerity and fiscal consolidation. First, this Title provides for a change in Law 10/1970 of 4 July, amending the Export Credit Insurance Scheme, under which the reduction of the State's participation is made possible, but that the State General Administration maintains the control of the activity on behalf of the State.

On the other hand, the role of the Export Credit Agencies has been the subject of a recent and rapid process of transformation and development, expanding its traditional tasks and improving the instruments of official support in the areas of external trade, foreign investment and economic transactions abroad. In this sense, the Royal Decree-Law 6/2010, of 9 April, of measures for the promotion of economic recovery and employment, has already extended the instruments of official support to the export credit by completing the catalogue of susceptible operations to be carried out by the Spanish Company of Credit Insurance to the Export Insurance and Reinsurance Company (CESCE). However, recent developments in the financial markets have shown the importance of continuing to adapt these instruments are subject to the economic conditions and the requirements of the banking regulation, be an effective instrument for promoting the financing of internationalisation operations and the promotion of the international competitiveness of enterprises. To this end, this royal decree amends Law 10/1970 of 4 July and empowers CESCE to issue unconditional guarantees on risks arising from or linked to foreign trade, including those of a purely financial nature, also extending the scope of the coverage in the operations carried out by the entity on behalf of the State.

In addition, support for the financing operations of the internationalization of companies is strengthened, providing more liquidity to the financing granted for export. To this end, this royal decree amends the Law 24/1988 of 28 July, of the Securities Market, and Law 44/2002, of Measures of Reform of the Financial System, in order to incorporate into the legal order a new financial instrument, the "internationalisation card", which will have as its underlying asset support credits for the internationalisation of the Spanish company, making it more attractive to financial institutions to finance the export and investment activity of the Spanish companies.

On the other hand, the integration of the Spanish economy into the global value chain requires moving from the promotion of the internationalization of the Spanish company to the promotion of the internationalization of the Spanish economy. This is, in addition to encouraging exports and investment abroad of domestic companies, it is necessary to support foreign investment in our country. The internationalization of the Spanish economy in the broadest sense will result in the creation of jobs and wealth for our country. It is therefore considered appropriate to modify the current aims of the Spanish Institute of Foreign Trade (ICEX), to incorporate the attraction and promotion of foreign investments in Spain. This is also modified by the name of the Agency, which will be renamed the ICEX Spain Export and Investments Enterprise Public Entity (ICEX), being attached to the Ministry of Economy and Competitiveness, through the Secretary of State for Trade.

VII

In Title VI of the Royal Decree-Law, certain measures are contained in the field of infrastructure, transport and housing which respond to initiatives taken by the Government and which need to be implemented quickly.

In the airport scope, on the one hand, it is modified:

-The updating of the public property benefits received by AENA Aeropuertos, S. A., in order to change the formula for updating, deleting the revenue from the commercial exploitation of the Terminals For this purpose, Article 92 of Law 21/2003, of 7 July of Air Safety, is amended.

-Second, the regulation of the Airport Coordination Committees is addressed. This amendment is intended to facilitate the participation of the Autonomous Communities in airport management. To this end, a new wording is given to article 13 of the Royal Decree Law 13/2011, in order to give a new regulation to the Airport Coordination Committees.

Article 8 of Royal Decree-Law 6/1999 of 16 April 1999 on Urgent Measures for the Liberalization and Increment of Competition, which provided for compensation to the General Administration of the State, is expressly repealed. it would liquidate the concessionary companies of toll motorways for the loss of income that would result in the lowering of rates of 7% of their amount. This compensation, foreseen more than a decade ago, found its justification in tax circumstances that have changed today, so its permanence is not justified.

The State Housing Plans collect among other aid, the subsidization of loans. This is a State financial aid to facilitate the payment of the repayment of the loan capital and its interest to the borrower, which consists of a fixed amount which the Ministry of Public Works pays to the financial institution once that this invoice to the borrower. In the last 5 years the State has paid for this concept a total of more than 1,298 million euros.

Today the economic situation of budgetary insufficiency and the evolution of housing prices lead to the abolition of this aid. In the same way, it is abolished for those applications which are in the process of being processed and not yet recognised by the Autonomous Communities.

The State Housing Plans also regulate aid to the developers of sheltered housing, to the plaintiffs of rental housing, and to the private individuals who rehabilitate their homes.

Due to the above reasons for the economic situation, it is necessary to reduce the amount of aid paid by the concept of Basic Income for the Emancipation of Young People by 30%, thus being the monthly amount of the aid of 147 €. It is also considered that the right to the collection of monthly aid may not be the subject of reactivation in the case of a new resolution to be considered as this extemporea.

On the other hand, this aid to emancipation and which facilitates the payment of rent, will not be compatible with other aid or subsidies established in the autonomous regulations.

VIII

The tariff deficit caused by the mismatch between the costs of the electricity system and the revenues obtained from the regulated prices fixed by the General Administration of the State is a structural problem whose solution is urgent because of the threat to the economic sustainability of the system.

Several measures have been approved since 2009 to correct these mismatches. In this way, the Royal Decree-Law 6/2009 of 30 April, adopting certain measures in the energy sector and approving the social bond, established a decreasing path of limits to limit the annual increase of the tariff deficit. Until the end of 2013, it was determined that, from 1 January 2013, the access tolls would be sufficient to satisfy all the costs of the regulated activities. Also this royal decree-law created the mechanism of financing the accumulated deficit, by ceding the rights of collection to the so-called Fund of Titling the Deficit of the Electrical System and its placement to third parties through a mechanism competitive.

Subsequently, by Royal Decree-Law 6/2010 of 9 April, measures for the promotion of economic recovery and employment, the implementation of the process of securitization of the electricity sector deficit was completed, giving a financial solution to the amounts advanced by the companies to finance the mismatches in the liquidations of the regulated activities of the electrical system.

Then, in the same year, in the face of the inadequacy of the maximum annual limits of ex-ante deficit and the effects that the domestic and business economies would have had their coverage with an increase of the access tolls, the Royal Decree-Law 14/2010 was approved, of 23 December, establishing urgent measures for the correction of the tariff deficit of the electricity sector, which raised the maximum limits of deficit for the years 2010, 2011 and 2012, maintaining the goal of eliminating the emergence of new deficit in the system electricity from 2013. In addition, this royal decree also proceeded to the adoption of other measures to reduce certain cost items.

The provisions adopted up to that date have been revealed to be insufficient to meet the target for the abolition of the tariff deficit from 2013, so that, since the beginning of 2012, the government has stepped up adoption of measures to return the system to income sufficiency.

Thus, on the one hand, the Royal Decree-Law No 1/2012 of 27 January 2012 was enacted, which led to the suspension of the procedures for pre-allocation of remuneration and the abolition of economic incentives for new installations for the production of electrical energy from cogeneration, renewable energy sources and waste, which abolished the incentives for the construction of special-speed technology installations, on a temporary basis, up to the solution to the problem of the revenue shortfall of the electrical system.

Subsequently, the Royal Decree-Law 13/2012 of 30 March, implementing directives on the internal market in electricity and gas and in the field of electronic communications, and adopting measures for the the correction of deviations from the mismatch between the costs and revenues of the electricity and gas sectors, introduced a battery of measures with the objective of contributing to achieve the sufficiency of the revenues to cover the costs of the system electrical. These measures were complemented by the revision of tolls for access to the transport and distribution networks for the application to supplies as of 1 April 2012, which was carried out by Order IET/843/2012 of 25 April 2012, for which the access tolls are established as from 1 April 2012 and certain tariffs and premiums for special scheme facilities are established.

However, account must be taken of the recent approval of Law 2/2012, of 29 June, of the General Budget of the State for the year 2012, which, conditioned by the budgetary restrictions, leaves the application in abeyance. of the compensation mechanism under the General Budget of the State established in the first provision of Royal Decree-Law 6/2009 of 30 April 2009, in accordance with which compensation is determined for the generation of the electrical systems Insular and extrapeninsular. This implies, therefore, the incorporation as a new cost of the electricity system, the item corresponding to 17 percent of the cost of generating the island and extra-island electricity systems in 2011.

This circumstance, coupled with the need for compliance with the principle of sufficiency of the income obtained to cover the costs of the electricity system from 1 January 2013 in which the recent In the case of the Court of Justice, it is necessary to adopt, as a matter of urgency, additional measures which balance the electricity system and in such a way that the necessary adjustment is shared in this current economic context by all the operators of the system.

In relation to the costs of generation in the ordinary system of the island and extra-island electrical systems, the present royal decree establishes that the normative revisions of the remuneration model of the power plants Production in these systems that develop the provisions of the Royal Decree-Law 13/2012, of March 30, will be applicable from January 1, 2012. For these purposes, some of these changes in the remuneration model are advanced, incorporating the proposals contained in the Report of the National Energy Commission on the Spanish Energy Sector dated 7 March 2012, concerning the the elimination of the remuneration of expenses of a recurring nature, and the review of the financial rate of remuneration.

On the other hand, in Article 17 (4) of Law 54/1997 of 27 November 1997, it is established that, if the electrical activities were taxed on a regional or local basis, the quota of which was to be obtained by means of Non-uniform rules for the whole of the national territory, the access toll may be included in a territorial supplement, which could be different in each Autonomous Community or local entity. At present, the proliferation of different taxes on the activities of electricity supply is causing companies in the sector to incur different costs depending on the territory in which the installations are implanted with the consequent distortions for the market unit.

The fact of taxing the different electrical activities at the regional level could imply that the additional cost of these taxes for the individuals carrying out these activities is transferred to all consumers, either in the costs of regulated activities recognised in access tolls, or through the price of the free market. In this way, a decision of this kind adopted in the autonomous field would affect the whole of consumers at national level, in terms that would not be justified. In order to avoid such a situation, it is determined for the Autonomous Communities to tax, directly or indirectly, the activities or installations intended for electricity supply, with own taxes or surcharges on State taxes, the mandatory to impose the territorial supplement on the access tolls and rates of last resort, and must be paid by the consumers located in the territorial scope of the respective Autonomous Community. To this end, Article 17 (4) and Article 18 (5) of Law 54/1997 of 27 November 1997 are amended.

Royal Decree-Law 13/2012 of 30 March, proceeded to undermine the remuneration of the electricity distribution activity as from 1 January 2012, as a result of which part of the assets are already depreciated or partially amortized. In this Royal Decree-Law, following the recommendations of the Report of the National Energy Commission of 7 March 2012, it is considered appropriate to adopt the same criterion for the transport activity, and it is established that the remuneration in Investment concept shall be made for those non-amortised assets on the basis of their financial remuneration as a basis for their net value. In application of this new criterion, the remuneration corresponding to the year 2012 for the transport activity to be collected by the companies listed in Royal Decree-Law 13/2012 of 30 March is amended.

Additionally, in order to prevent consumers from being subjected, before the measures taken can be fully effective, to new revisions of the access tolls that can then be revealed unnecessary, it is eliminated the specific forecast for quarterly revision of access tolls by the repeal of Article 2.2 of Royal Decree 1202/2010 of 24 September 2010 laying down the time limits for the revision of tolls for access to transport networks and power distribution.

Also, the Sentences of 16, 17 and 18 March 2011, of the Third Chamber of the Supreme Court, are executed, with the administrative and administrative resources of numbers 7 3/2 0 0 9, 74/2009, and 77/2009 filed against the Additional provision 8 (3), second subparagraph, of Royal Decree No 485/2009 of 3 April 2009 regulating the implementation of the supply of last resort in the electricity sector, relating to the interest rate to be applied to the outstanding amounts of the revenue shortfall in the liquidations of the regulated activities of the sector power generated in 2006.

In the execution of these judgments, it is part of the assumption that it should not affect the disposals already made or the process of securitisation of the electricity sector deficit through the mechanism provided for in the provision. The second is the twenty-first part of Law 54/1997 of 27 November 1997, of the Electrical Sector, and developed in Royal Decree 437/2010 of 9 April 2010, for which the regulation of the process of securitization of the electricity system is developed.

In this way, the Euribor 3 months of the month of November of the previous year as a rate of definitive interest for the purposes of calculating the transfer price to the Fund is hereby set out in this standard, and the difference resulting from the sale price is expected to be between the price of the transfer to the Fund and the one that would have resulted with the interest rate that is recognized in the actual decree-law, in execution of the judgment of the Supreme Court, has the consideration of the liquidable cost of the system.

To fix the market interest rate in this standard, the reference of the interest rate applied to the ex ante deficit corresponding to the income mismatch of the regulated activities recognised in 2007 has been taken into account. This includes a differential resulting from the auction held on 12 June 2008. This rate corresponds to the average of the daily contributions of the Euribor three months of November of the previous year, plus the differential that resulted from the auction, 65 basis points.

On the other hand, the Minister of Industry, Energy and Tourism is hereby enabled to apply progressive criteria to the access tolls to be approved in accordance with the provisions of Article 17 of Law 54/1997. 27 November, from the Electrical Sector. In determining these criteria, the average consumption of the supply points will be taken into account, without the vulnerable consumers being affected. This measure is intended to give a signal of energy price to consumers, in order to translate into an improvement in energy saving and efficiency in consumption, and is in line with the initiatives currently under way in this sector. the European Commission's subject matter, which is set out in a proposal for a Directive on energy efficiency which is at the final stage of processing.

Finally, a series of changes are made to the regulation of the Energy Diversification and Saving Institute (IDAE) which was created as an Entity under public law in 1985, and subsequently, in accordance with Article 72 of Law 50/1998, of 30 December, of Fiscal, Administrative and Social Order Measures, the IDAE adopted the configuration of Business Public Entity as provided for in article 43.1.b) of Law 6/1997, of April 14, of Organization and Operation of the General Administration of the State.

The current economic context demands an adequate and coordinated response to the continuing changes in the national, European and global economic scenarios, which have an undoubted and direct influence on the sector. energy. The immediate actions that are required in these circumstances cannot, on many occasions, be taken effectively and quickly through a departmental structure, often unflexible, requiring therefore a management model. It is more agile and is adapted to this new economic and energy environment, in coordination with the action of the Ministry of Industry, Energy and Tourism.

Therefore, it is necessary to provide the IDAE with the condition of its own instrumental and technical service of the Administration, for the purposes provided for in Article 24.6 of the recast of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November, for the performance of all the works entrusted to it by the General Administration of the State. In addition, in order to achieve a rationalization of the public sector, its aims and functions are clarified, so that the IDAE is configured as a conservation promotion, diversification, saving and energy efficiency organization, at a time marked for European commitments in this area.

IX

The additional provisions contain special legal regimes, related to the subject matter of regulation, as well as exceptional situations which depart from the common rules, such as the granting of benefits. In addition to the reform of the Institute for the Diversification and Saving of Energy (IDAE)

the Royal Decree-Law on energy will be carried out by the Madrid Olympic bid.

The content of the actual decree-law is completed with fifteen transitional provisions, which facilitate the temporary application of the legal regime provided for by the new regulation contained in the actual decree-law; a provision (a) a single derogation from which the repealed laws and regulations are included; and 15 final provisions, which, in addition to supplementing the content of the previous article, amend the remuneration scheme for the educational arrangements for levels of non-compulsory education and the maximum period from which the application is applied public guarantee of processing salaries, in line with the purposes set out above.

In the measures taken in the present royal decree, the circumstances of extraordinary and urgent necessity demanded by Article 86 of the Spanish Constitution are fulfilled as a premise for recourse to this figure of the real decree-law. As has been stated, the current economic situation and the inexcusable need to reduce the public deficit in order to achieve budgetary stability make it necessary for the measures set out to be adopted with the utmost urgency, with full respect for the the constitutional framework and the framework established by the European Union.

In its virtue, making use of the authorization contained in article 86 of the Spanish Constitution, on the proposal of the Vice President of the Government and Minister of the Presidency and the Ministers of Justice; of Defense, of Finance and Public administrations; for the promotion, education, culture and sport; for employment and social security; for industry, energy and tourism; for economy and competitiveness; and for health, social services and equality and after deliberation by the Council of Ministers. at their meeting on July 13, 2012,

DISPONGO:

TITLE I

Measures for reordering and streamlining public administrations

Article 1. Scheme of incompatibilities for compensation pensions, compensatory benefits and similar perceptions.

1. Compensatory pensions, compensatory benefits and any other economic perception provided for on the occasion of the cessation of any post, post or activity in the public sector are incompatible with any remuneration payable to the public. Budgets of the public authorities, entities, bodies and undertakings of which they are dependent, or in charge of those of the constitutional bodies or resulting from the application of the tariff, and any remuneration which comes from a private activity, with the exception of those provided for in Article 10 of Law 5/2006 of 10 April 2006, regulation of the conflicts of interest of the members of the government and the senior officials of the General Administration of the State.

To this effect, it is also considered activity in the public sector, developed by the elected members of the General Courts, the Legislative Assemblies of the Autonomous Communities and the Local Corporations, by the senior and remaining staff of the constitutional bodies and all public administrations, including the Administration of Justice.

2. Compensatory pensions, compensatory benefits and any other economic perception of the eesc shall also be incompatible with the levying of a retirement pension or withdrawal for a pension or for any security scheme. Public and compulsory social.

3. Those who cease to be in positions of compensation, compensatory benefits and any other economic perceptions referred to in paragraphs 1 and 2 shall have a period of 15 working days, to be counted since the end of the year. the incompatibility to communicate to the Office of Conflicts of Interests of the Ministry of Finance and Public Administrations, in the case of the state public sector, or to the competent organ of the Autonomous or Local Administration, their choice between the the perception of the same or the remuneration of the public or private activity which are or, where appropriate, the pension or retirement pension. The option for public or private remuneration or for retirement or retirement pension, which will be formalised in writing for the proper constancy, implies the waiver of indemnification pensions, compensatory benefits and any other economic perception provided for on the occasion of the cessation.

4. This provision is of a basic nature in accordance with the provisions of Article 149.1.13ª and 156.1 of the Spanish Constitution. "

Article 2. Extraordinary pay for the month of December 2012 from public sector staff.

1. In 2012, the staff of the public sector defined in Article 22. One of the Law 2/2012, of 29 June, of the General Budget of the State, will see its remuneration reduced in the amounts that it is necessary to perceive in the month of December as a consequence of the abolition of both the extraordinary pay and the pay additional specific add-on or equivalent additional pages of that month.

2. In order to make the provisions of the previous paragraph effective,

following measures shall be taken:

2.1 The official staff shall not receive in December the quantities referred to in Article 22.Cinco.2 of Law 2/2012 of 29 June of the General Budget of the State for the year 2012 as salary and trienes.

The amounts corresponding to the rest of the remuneration concepts that make up both the extraordinary pay as well as the additional specific supplement pay or equivalent additional payments of the month of December will also not be collected. In this case, it may be agreed by each competent authority that such reduction be executed in a pro rata manner among the payslips to be collected in the present financial year from the entry into force of this Royal Decree-Law.

2.2 The work staff will not receive the amounts for extraordinary gratification on the occasion of the Christmas holidays or extraordinary pay or equivalent of the month of December 2012. This reduction shall comprise that of all the remuneration concepts which form part of such pay in accordance with the collective agreements which are applicable.

The direct application of this measure will be carried out on the payroll of December 2012, without prejudice to the possibility of altering the definitive distribution of the reduction in the corresponding areas through negotiation. In this case, it may be agreed that this reduction will be executed in a pro rata manner among the payslips to be collected in the present financial year from the entry into force of this Royal Decree-Law.

The retributive reduction provided for in paragraph 1 of this article shall also apply to senior management staff, staff with a commercial contract and the non-collective agreement which does not have the High office consideration.

3. The retributive reduction contained in the preceding paragraphs will also apply to the staff of public sector foundations and to the consortia mainly involved in public sector administrations, as well as to the public sector. as to the Bank of Spain and management and other staff of the mutual work accidents and occupational diseases of the Social Security and its entities and joint centers.

4. The amounts resulting from the removal of the extraordinary pay and the additional specific supplementary payments or equivalent additional payments in accordance with the provisions of this Article shall be used for future financial years to be carried out. contributions to pension plans or collective insurance contracts that include the coverage of the retirement contingency, subject to the provisions of the Organic Law 2/2012, of budgetary stability and financial sustainability and in the terms and with the scope to be determined in the corresponding budget laws.

5. In those cases where the payment scheme is not expressly provided for in its remuneration scheme, or if more than two years are received, the total annual remuneration excluded from the scheme shall be reduced by a ceiling of two years. performance. Such a reduction shall be prorated among the payslips to be collected in the present financial year from the entry into force of this Royal Decree-Law.

6. The provisions of the preceding paragraphs shall not apply to those public employees whose remuneration per day, excluding performance incentives, does not reach an annual average of 1,5 times the minimum inter-professional salary established in Royal Decree 1888/2011 of 30 December 2011.

7. This Article is of a basic nature by virtue of the provisions of Articles 149.1.13 and 156.1 of the Constitution.

Article 3. Extraordinary and additional pay or equivalent of December 2012 from state public sector personnel.

1. In accordance with the provisions of Article 2 of this Royal Decree-Law, the official, statutory staff and members of the judicial and tax careers included in Articles 26, 28, 29, 30, 31 paragraphs One and Two, 32 and 35 of Law 2/2012, 29 In June 2012, the General Budget of the State for the year 2012 will not receive any amount either in the form of extraordinary pay or, where appropriate, in the form of additional pay for a specific supplement or equivalent.

2. The state public sector workforce included in Article 27 of Law 2/2012 shall be subject to the provisions of Article 2 (2.2) of this Royal Decree-Law.

3. For the staff included in Article 31, paragraph three of Law 2/2012, the application of the provisions of article 2 of this Royal Decree-Law will be carried out, in accordance with the provisions of the Law of the Judicial Branch, regarding the (a) the concept of 'pay' and 'tri-age', by minorating a catch part of the annual amount by such concepts and by extending that sentence between the ordinary and extraordinary amounts outstanding in the present financial year from the date of entry into force of this Royal Decree-law.

Nor will they receive, in the month of December, the amounts contained in Annex XI of Law 39/2010, of December 22, of the General Budget of the State for the year 2011, nor those corresponding to the month of December of the Second paragraph of the Council of Ministers Agreement of 8 May 2009, published by Order 1230/2009 of 18 May of the Ministry of the Presidency.

The staff included in Article 31 (4) shall be subject to the reductions provided for in this Article in accordance with the rules applicable to them.

4. Members of the Judiciary and the Ministry of Public Prosecutor's Office referred to in Article 31 (5) of Law 2/2012, pursuant to the provisions of Article 2 of this Royal Decree-Law, shall be reduced by a annual total remuneration set out in that Article, including the payment for the month of December in Annex X of Law 39/2010 of 22 December 2011, of the State Budget for 2011.

5. The said minoron will be prorated among the payslips to be collected in the present financial year from the entry into force of this Royal Decree-Law.

6. The provisions of the preceding paragraphs shall not apply to those public employees whose remuneration per day, excluding performance incentives, does not reach an annual average of 1,5 times the minimum inter-professional salary established in Royal Decree 1888/2011 of 30 December 2011.

Article 4. Extraordinary Pay of the Month of December 2012 of the High Charges.

1. To the High Charges of the Government of the Nation, its consultative bodies, the members of the General Council of the Judiciary, the Constitutional Court and the Court of Auditors, whose remuneration does not expressly include, among its concepts (a) the remuneration, the special pay or the equivalent, shall be reduced by a ceiling of part of the total annual remuneration set out in Articles 24. One and 25 of the Law 2/2012, of 29 April, of the General Budget of the State for 2012. The said minoron will be prorated among the payslips to be collected in the present financial year from the entry into force of this Royal Decree-Law.

2. The reduction provided for in Article 2 of this Royal Decree-Law shall apply to the Secretaries of State, Deputy Secretaries, Directors-General and assimilated persons, as well as to the Permanent Directors and Secretary-General of the State Council in the The same terms as the official staff at the service of the General Administration of the State.

The staff included in Article 24.Three of the Law 2/2012 of the General State Budget for 2012, will also be subject to the provisions of article 2 of this Royal Decree-Law, proceeding to the abolition of the pay of the month of December or, in the absence of such extraordinary pay, to the minoring of a catorceava part of its total annual remuneration, prorating the said minoron among the payslips to be perceived in the present exercise from the entry into force of this Royal Decree-Law.

3. The provisions of this Article shall also apply to the Ombudsman.

Article 5. Contribution to the general social security scheme.

For the purposes of calculating the contribution basis for all the contingencies of public employees in the General System of Social Security whose remuneration is the subject of the adjustment provided for in this Royal Decree-Law, as long as their employment or service relationship remains, the provisions of Article 120 shall continue to apply. Sixteen of Law 2/2012, of 29 June of the General State Budget for 2012.

Article 6. Application of Article 31 of the Workers ' Statute, approved by Royal Legislative Decree 1/1995 of 24 March, to the public sector workforce.

During the year 2012, the perception of extraordinary gratification during the Christmas holidays contained in Article 31 of the Workers ' Statute was abolished for the public sector staff. by Royal Decree of Law 1/1995 of 24 March, and without prejudice to the provisions of Article 2 (2.2) of this Royal Decree-Law.

Article 7. Amendment to Article 32 of Law 7/2007, of 12 April of the Basic Staff Regulations.

A second paragraph is added to Article 32 of Law 7/2007, of 12 April of the Basic Staff Regulations, with the following wording:

" Article 32. Collective bargaining, representation and participation of the workforce.

(....)

2. Compliance with collective agreements and agreements affecting the employment staff is ensured, except where exceptionally and because of a serious public interest resulting from a substantial alteration of the economic circumstances, the organs of Government of the Public Administrations suspend or modify the fulfillment of Collective Conventions or agreements already signed to the extent strictly necessary to safeguard the public interest.

In this case, the Public Administrations must inform the Trade Union Organizations of the causes of the suspension or modification. "

Article 8. Amendment of Articles 48 and 50 of Law 7/2007, of 12 April, of Basic Staff Regulations and measures on additional days.

One. Article 48 of Law 7/2007 of 12 April of the Basic Staff Regulations is amended as follows:

" Article 48. Permissions of civil servants.

Public officials will have the following permissions:

(a) By death, accident or serious illness of a relative within the first degree of consanguinity or affinity, three working days when the event occurs in the same locality, and five working days when in different location.

In the case of death, accident or serious illness of a relative within the second degree of consanguinity or affinity, the permit shall be two working days when it occurs in the same locality and four days. When in a different location.

b) By home move without change of residence, one day.

c) To perform union or staff representation functions, in terms that are determined.

d) To attend final examinations and other final fitness tests, during the days of their celebration.

e) For the conduct of prenatal tests and delivery techniques for pregnant women.

f) Breastfeeding of a child under 12 months of age shall be entitled to an hour of absence from work which may be divided into two fractions. This right may be replaced by a reduction of the normal working day in half an hour at the beginning and end of the day or, at the beginning or end of the day, for the same purpose. This right may be exercised interchangeably by one or the other of the parents, in the event that they both work.

The official will also be able to request the replacement of the nursing time with a paid leave that accumulates in full days the corresponding time.

This permit will be increased proportionally in multiple birth cases.

g) By birth of preterm children or who for any other cause must remain hospitalized after delivery, the official or official shall be entitled to leave work for up to two hours the daily receipt of full remuneration.

You will also have the right to reduce your working day to a maximum of two hours, with the proportional decrease in your remuneration.

(h) For reasons of legal guardian, where the official has direct care of a person under 12 years of age, a person who is more than requiring special dedication, or a person with a disability who does not carry out paid activity, have the right to reduce their working time, with the reduction of their remuneration as appropriate.

The official who needs to take care of the direct care of a family member, up to the second degree of consanguinity or affinity, who for reasons of age, accident or illness cannot avail himself or herself, will have the same right. do not perform paid activity.

i) For the care of a first-degree family member, the official shall have the right to request a reduction of up to fifty per cent of the working day, on a paid basis, for reasons of illness very serious and for the maximum period of one month.

If there is more than one holder of this right for the same causative fact, the time of enjoyment of this reduction may be prorated between them, respecting in any case, the maximum period of one month.

(j) For the time being indispensable for the fulfilment of an inexcusable duty of a public or personal nature and for duties related to the reconciliation of family and work life.

k) For particular issues, three days.

l) By marriage, fifteen days. "

Two. Article 50 of Law 7/2007 of 12 April of the Basic Staff Regulations is amended as follows:

" Article 50. Public servants ' holiday.

Public servants shall have the right to enjoy, during each calendar year, a paid vacation of twenty-two working days, or of the days corresponding proportionally if the service time during the year was less.

For the purposes of this Article, they shall not be considered as working days on Saturdays, without prejudice to any adaptations to the special schedules. "

Three. Since the entry into force of this Royal Decree-Law, the Agreements, Acts and Conventions for the official and labor personnel, signed by the Public Administrations and their Agencies and Entities, are suspended and without effect dependent on them which do not comply with the provisions of this Article, in particular with regard to the permit for special matters, holidays and additional days for those of free disposition or of similar nature.

Article 9. Economic performance in the situation of temporary incapacity of staff at the service of public administrations, bodies and dependent entities and constitutional bodies.

1. The economic performance of the situation of temporary incapacity of staff at the service of public administrations and constitutional bodies shall be governed by the provisions of this Article.

2. Each Public Administration, within the scope of its respective powers, may supplement the benefits received by the official staff included in the General Social Security Scheme and the employment staff at their service in the situations of temporary incapacity, according to the following limits:

1. When the situation of temporary incapacity derives from common contingencies, during the first three days, a salary supplement may be recognized up to a maximum of fifty percent of the remuneration. who are being perceived in the month before the incapacity is caused. From the fourth to the twentieth day, both inclusive, the supplement that can be added to the economic benefit recognized by the Social Security must be such that, in no case, added both quantities, it is more than seventy five percent of the remuneration which came in respect of the staff in the month preceding that of the incapacity. From the twentieth day onwards and until the ninetieth day, both inclusive, the whole of the basic remuneration, the child's benefit, if any, and the supplementary remuneration may be recognised.

2. When the situation of temporary incapacity derives from professional contingencies, the benefit recognized by the Social Security may be supplemented, from the first day, to a maximum of one hundred percent of the (a) remuneration to be paid in respect of such staff in the month preceding the failure to do so.

3. Those who are attached to the special social security schemes of administrative mutualism in a situation of temporary incapacity for common contingencies shall receive 50% of the basic and In the case of the child's benefit, in the case of temporary incapacity, from the first to the third day of the temporary incapacity situation, taking as a reference those who received the child in the immediate month before the situation of the temporary incapacity temporary incapacity. From the fourth day to the twentieth day, both inclusive, they will receive seventy-five percent of the basic and complementary salaries, as well as the provision of the child in charge, if any. From the twentieth day onwards and until the ninetieth day, both inclusive, they shall receive all the basic remuneration, the child's benefit, if any, and the additional remuneration. Where the situation of temporary incapacity arises from professional contingencies, the remuneration to be paid may be supplemented, from the first day, to a maximum of one hundred per cent of the remuneration paid by the such staff in the month before the incapacity was caused.

From the ninetieth day first, the subsidy established in each special arrangement shall apply in accordance with its rules.

4. The members of the Judicial and Fiscal Career, the Body of Judicial Secretaries, as well as the Officials of the Bodies to the Service of the Administration of Justice, comprised in the Organic Law of the Judicial Branch, in a situation of incapacity. (a) temporary contributions by common contingencies shall be paid in respect of 50% of the basic and supplementary remuneration, and, where appropriate, the child's benefit, if any, from the first to the third day of the incapacity temporary, taking as a reference those they perceived in the immediate month before being caused the status of temporary incapacity. From the fourth day to the twentieth day, both inclusive, they will receive seventy-five percent of the basic and complementary salaries, as well as the provision of the child in charge, if any. From the twentieth day onwards and until the ninetieth day, both inclusive, they shall receive all the basic remuneration, the child's benefit, if any, and the supplementary remuneration.

When the situation of temporary incapacity derives from professional contingencies, the remuneration to be received may be supplemented from the first day, until the maximum of the remuneration that came from the such staff in the month before the incapacity was caused.

From the ninetieth day, the subsidy provided for in Article 20 (1) (B) of the Royal Legislative Decree 3/2000, of 23 June, shall apply.

5. Each Public Administration may determine, in respect of its staff, the cases in which, on an exceptional and duly justified basis, a supplement may be established up to a maximum of one hundred per cent of the remuneration They came enjoying every moment. For these purposes, the assumptions of hospitalization and surgical intervention shall be considered in any case duly justified.

In no case shall the officials attached to the special social security schemes run by the administrative mutualism be able to receive a lower amount in a situation of temporary incapacity for common contingencies. to which officials attached to the general scheme of social security are concerned, including, where appropriate, any additions to them which are applicable to them.

6. References to days included in this Article shall be construed as being carried out on calendar days.

7. In addition, the existing Agreements, Covenants and Conventions are suspended, which contradict the provisions of this article.

Article 10. Reduction of credits and union permits.

1. In the field of Public Administrations and agencies, entities, universities, foundations and societies dependent on them, from the entry into force of this Royal Decree-Law, all those trade union rights, which under that Specific title or under any other name is provided for in the Agreements for official and statutory staff and in the Collective Agreements and Agreements for the staff of workers subscribed with representatives or trade unions, whose content exceeds those set out in the Royal Legislative Decree 1/1995 of 24 March, approving the recast of the Law of the Workers ' Statute, the Organic Law 11/1985 of 2 August, of Freedom of Association, and Law 7/2007, of 12 April, of the Basic Staff Regulations, relating to paid time In order to carry out trade union and representation functions, appointment of trade union delegates, as well as those relating to total labour assistance and other trade union rights, shall be strictly in accordance with the provisions of those provisions. rules.

As of the entry into force of this Royal Decree-Law, they will therefore cease to have validity and have effects, all the Collective Agreements and Agreements that in this field have been able to subscribe and exceed that content.

All without prejudice to agreements which, exclusively in the field of the General Negotiating Tables, may be established, hereinafter, as regards the modification of the obligation or the arrangements for assistance to the labour market. of trade union representatives for the purpose of the rational development of the exercise of their functions of representation and negotiation or the proper development of other trade union rights.

2. The provisions of this Article shall apply on 1 October 2012

Article 11. Forced retirement of the official staff included in the general social security scheme.

1. Irrespective of the statutory retirement age provided for in Article 67 (3) of Law 7/2007 of 12 April of the Basic Staff Regulations, the age of the compulsory retirement of the official staff included in the the general social security scheme shall in any event be that which provides for the rules governing that scheme for access to the retirement pension in its contributory mode without a reduction coefficient on the basis of age.

Article 12. Determination of the electoral units in the General Administration of the State.

1. In compliance with the provisions of article 39.4 of Law 7/2007, of April 12, of the Basic Staff Regulations, in the field of the General Administration of the State, the following Personnel Boards will be established, according to the The following are indicated:

a) One for each of the ministerial departments included in them, their Autonomous Bodies, Management Entities and common services of the Social Security Administration and all the provincial services of Madrid.

b) One for each Agency, public entity or body not included in the previous paragraph, for all the services it has in the province of Madrid.

(c) One in each province and in the cities of Ceuta and Melilla, in the Delegation or Subdelegation of Government, which shall include the Autonomous Bodies, Agencies within the scope of Law 28/2006, of 18 July, the Management Entities and common services of the Social Security Administration and the administrative units and provincial services of all the Ministry of Health in the same province, including civil servants who provide services in the military administration.

(d) One for each public body or body, not included in the previous paragraph, for all the services it has in the same province or in the cities of Ceuta and Melilla.

e) One for officials assigned to diplomatic missions in each country, permanent representations, consular offices and institutions and services of the State Administration abroad. When the minimum census of 50 is not reached, officials will vote in the Central Services of the respective Ministry of State.

f) One in each province for the staff at the service of the Administration of Justice.

2. In the elections, representatives of the labour force will be a single centre of work:

(a) The totality of the units or establishments of each Ministerial Department, including those corresponding to their Autonomous Bodies, management entities and common services of the Security Administration Social and all its provincial services in Madrid.

(b) The whole of the units or establishments in the province of Madrid of each of the Agencies within the scope of Law 28/2006, bodies or public entities not included in the preceding letter.

c) All units or establishments in the service of the General Administration of the State, its Autonomous Bodies, Management Entities, common services of the Administration of Social Security and Agencies within the scope of Law 28/2006 which radiates in the same province, or in the cities of Ceuta and Melilla.

(d) shall also be a single working centre for the entire establishment of each public body or body not included in the preceding paragraphs, located in the same province or in the cities of Ceuta and Melilla.

3. The provisions of this article will produce effects upon the expiration of the electoral mandates currently in force.

4. In any case, the new electoral units shall enter into force from 1 March 2015, when all the mandates in force or extended shall be extinguished as a result of the election of the new representative bodies, which shall be it must be produced within 10 months from the date indicated.

Article 13. Establishment of the Registry of Organs Representing the Personnel at the Service of Public Administrations.

1. The Public Administrations shall have a Register of Personnel Representation Bodies at the service of the same and its agencies, agencies, universities and dependent entities in which they shall be subject to registration or entry, at least, acts adopted in their field which affect the creation, modification or deletion of bodies representing official, statutory or employment staff, the creation of amendments or the deletion of trade union sections, the members of such bodies and union delegates. At the same time, the time credits, their disposals and trade union releases resulting from the application of rules or agreements affecting the obligation or the system of assistance to work shall be the subject of annotation. The creation of such registers shall be in accordance with the rules in force on the protection of personal data.

2. A Registry of Personnel Representation Bodies is created at the Ministry of Finance and Public Administration at the service of the General Administration of the State and its agencies, agencies, universities and dependent entities.

3. Acts adopted in the field of the General Administration of the State affecting the following matters shall be the subject of registration or entry in this Register:

(a) Creation, modification and deletion of organs representing official, statutory or employment staff: Staff Boards, Staff Delegates, Enterprise Committees and Safety and Health Committees.

(b) The number and identity of the members of the said organs, as well as the variations that occur with respect to the organs.

c) Creation, modification or deletion of union sections, as well as number and identity of the corresponding delegates.

d) Cefunes of legally or conventionally established time credits that result in total or partial relief from work assistance.

(e) Institutional liberations resulting, where appropriate, from the provisions of rules, covenants or conventions and any other changes in the obligation or in the system of assistance to work that may bring about the legal and conventional provisions that are applicable.

4. The administrative bodies in each competent case shall communicate to the Registry the resolutions which they adopt in their respective fields, in respect of the matters referred to in the preceding paragraph, within the maximum period of three working days from the next to their adoption.

In the case of the trade union delegates and the representatives of the official or labor personnel, they will be, respectively, the provisions of the provisions of the Organic Law 11/1985 of 2 August, of Freedom of Association and the provisions of the Statute of Workers, in the Basic Staff Regulations and other rules that apply. In the remaining cases the adopted resolutions shall not have effect until the registration is recorded.

5. The body responsible for the register may, in a reasoned manner, reject the registration or entry of a decision when it appreciates possible defects of legality therein, in so far as it is aware of the body from which it comes for the adoption of the necessary measures.

6. The management of this Register shall be in accordance with the provisions of the rules in force on the protection of personal data.

7. The Ministry of Finance and Public Administrations may adopt, in the field of their jurisdiction, any orders, instructions or provisions necessary for the development and implementation of the provisions of this provision.

Article 14. Electoral units, credit schedules and trade union rights in relation to the labor force that provides services abroad to the service of the General Administration of the State and its Autonomous Bodies.

1. The establishment of electoral units affecting the workforce abroad shall be regulated by the State, within the scope of its legislative powers.

The components of the representative bodies which will be chosen shall be provided with a credit of paid monthly hours which, in no case, may be higher than the scale applicable to the representatives of the labour force. provide services on the national territory.

The regulation of other trade union rights, permits or credit schedules will be established, equally and in their case, by the State, in the field of its legislative powers.

2. As of the entry into force of this Royal Decree Law, a single electoral constituency is established for all the staff working abroad serving the General Administration of the State and its agencies. Standalone.

3. It leaves no effect on how many pacts, agreements or conventions have been able to establish conditions other than those governed by this article and, in particular, and in what is opposed to it, the Agreement of 3 December 2007 of the General Negotiation Table the General Administration of the State on working conditions for work staff providing services outside the service of the General Administration of the State and its Autonomous Bodies and, in its entirety, the Agreement adopted by the Bureau on 9 June 2011 on the procedure for the election of organs of representation of the (a) the staff of the General Administration of the State abroad, as well as how many procedures could have been initiated or were in progress.

4. The provisions of this Article shall produce its effects as from 1 October 2012.

Article 15. Efficient allocation and evaluation of personnel in the State Administration.

Within the scope of the State Administration and the agencies and entities governed by or related to public law, the Ministry of Finance and Public Administrations shall adopt, within the framework of Article 69.2 of the Statute Public Employee Basic, measures and actions required to ensure efficient allocation and optimization of their human resources. Objective systems will also be set to allow the performance of employees to be evaluated.

For this purpose, the Ministry will analyze the distribution of personnel in the different areas of the State Administration and adopt binding criteria for mobility and allocation of posts in the State Administration. the competence to agree, where appropriate, changes in the allocation of posts or redeployment of personnel, which are necessary for a more efficient and adequate allocation of human resources.

Article 16. Suspension of covenants, agreements and conventions.

The agreements, pacts and agreements for the public sector personnel defined in Article 22 of Law 2/2012 of 29 June of General State Budgets, signed by the General Administration, are suspended and there are no effect. public and their bodies and entities containing clauses which are contrary to the provisions of this Title.

TITLE II

Measures in the field of Social Security and Employment

Article 17. Amendment of the Recast Text of the General Law of Social Security, approved by Royal Legislative Decree 1/1994, of June 20.

The recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994 of 20 June, is amended as follows:

One. Article 27 (1.1) is worded as follows:

" 1. After the statutory period laid down for the payment of the contributions to the Social Security without income of the same and without prejudice to the specialities provided for the deferrals, the following surcharges shall be payable:

1.1 When the parties responsible for the payment have submitted the listing documents within the statutory period, a surcharge of 20 per 100 of the debt, if the due fees are paid after the payment is due period. "

Two. Paragraphs 2 and 3 are amended and a new paragraph 4 is added to Article 109, in the following terms

" 2. The following concepts shall not be computed on the basis of quotation:

(a) Diets and allowances for travel expenses, locomotion expenses, when they correspond to the displacements of the worker outside his usual centre of work to do the same in a different place, as well as the urban transport and distance by movement of the worker from his place of residence to the usual working centre, with the amount and scope to be established.

(b) Compensation for death and related to transfers, suspensions and dismissals.

Death allowances and transfers and suspensions shall be exempt from contributions up to the maximum amount provided for in the sectoral standard or collective agreement applicable.

Compensation for dismissal or termination of the worker shall be exempt, in the amount laid down by the Law of the Workers ' Statute, in its implementing rules or, where applicable, in the regulations regulatory for the execution of judgments, without it being possible to be considered as established under convention, pact or contract.

When the contract of work is extinguished prior to the act of conciliation, severance payments shall be exempt which do not exceed what would have been the case if the contract had been declared (i) not to deal with extinctions by mutual agreement in the framework of schemes or collective schemes for low incentives.

Without prejudice to the foregoing paragraphs, in the case of dismissal or termination as a result of collective redundancies, dealt with in accordance with the provisions of Article 51 of the Law on the Statute of the workers, or produced by the causes provided for in Article 52 (c) of that Law, provided that in both cases they are due to economic, technical, organizational, production or force majeure causes, the part of the (a) compensation which does not exceed the limits laid down in the abovementioned Staff Regulations for improper dismissal.

c) Social Security benefits, as well as their improvements and the assistance allocations granted by companies, these last two in terms that are regulated.

(d) Extraordinary hours, except for the contribution of occupational accidents and occupational diseases of Social Security.

In the regulatory development of paragraphs (a) and (c) the greatest possible homogeneity shall be sought with the established effect on the performance of personal work performance by the tax system.

3. Without prejudice to paragraph 2, the maximum amount exempted from the levy for all the concepts indicated therein may not exceed, as a whole, the limit to be determined by regulation.

4. By way of derogation from paragraph 2 (d), the Ministry of Employment and Social Security may establish the calculation of overtime, either on a general basis, either by labour sectors in which the extension of the working day is characteristic of your activity. "

Three. Article 207 (b) is worded as follows:

" b. To have covered the minimum period of contribution referred to in Article 210 (1) of this Law, within six years before the legal status of unemployment or at the time the obligation to list is terminated.

For the assumption that at the time of the legal unemployment situation one or more part-time contracts will be maintained exclusively, to the sole effect of fulfilling the requirement of access to the benefit, the periods of contribution in the work in which the job has been lost, either temporarily or permanently, or the ordinary working day has been reduced. '

Four. Article 211 (2) and (3) shall be drawn up in the following

:

" 2. The amount of the benefit shall be determined by applying to the regulatory base the following percentages: 70 per 100 for the first hundred and eighty days and 50 per 100 from the day one hundred and eighty-one.

3. The maximum amount of unemployment benefit shall be 175 per 100 of the public indicator of multiple-effect income, except where the worker has one or more children in his or her capacity, in which case the amount shall be, respectively, 200 per 100 or 225 per 100 of that indicator.

The minimum amount of unemployment benefit shall be 107 per 100 or 80 per 100 of the public indicator for multiple-effect income, depending on whether the worker has, respectively, children in his or her capacity.

In the case of unemployment by loss of part-time or full-time employment, the maximum and minimum amounts of the benefit, as referred to in the preceding paragraphs, shall be determined taking into account the public indicator of multiple-effect income calculated on the basis of the average number of hours worked during the period of the last 180 days, as referred to in paragraph 1 of this Article, weighted on average in relation to the days in each job on time partial or complete during that period.

For the purposes of this paragraph, account shall be taken of the public indicator of monthly multiple-effect rents in force at the time of the birth of the right, increased by one-sixth. "

Five. Article 212 (1) (a) is read as follows:

" a) During the period corresponding to the imposition of a penalty for minor and serious infractions in the terms established in the Law on Violations and Sanctions in the Social Order.

If the period referred to in the preceding paragraph is completed, the benefit beneficiary shall not be registered as a job seeker, the resumption of the benefit shall require his prior appearance before the Entity. Gestora crediting such enrollment. "

Six. A new paragraph 3, as referred to in paragraph 3 to 4, is included in Article 212, which is worded as follows:

" 3. Failure by the beneficiaries of the unemployment benefits to submit, within the time limits laid down, the documents required of them, provided that they are likely to affect the preservation of the right to the benefits, may give rise to the adoption by the Management Entity of the necessary preventive measures, by means of the precautionary suspension of the payment of the said benefits, until such beneficiaries appear before the latter by stating that comply with the legal requirements laid down for the maintenance of the right, resume from the date of the appearance. "

Seven. Article 215 (1) and Article 215 (3) (2) shall be drawn up in the following

:

" 1. They will be beneficiaries of the allowance:

3. Workers over the age of fifty-five years, even if they do not have family responsibilities, provided that they are in one of the cases referred to in the preceding paragraphs, have been unemployed for at least six years. throughout their working life and credit that, at the time of application, they meet all requirements, except age, to access any type of pension contributory pension in the Social Security system.

In order to obtain the allowance, the worker must be entitled to the age of fifty-five years on the date of the exhaustion of the unemployment benefit or unemployment benefit; or to be satisfied that age at the time of meeting. the requirements for accessing a subsidy from the assumptions referred to in the preceding paragraphs or complying with it during their collection. '

" 3. For the purposes of determining the requirement for a lack of income and, where appropriate, family responsibilities, as referred to in paragraph 1 of this Article:

2. Any property, rights or income derived from work, capital or property, economic activities and those of a non-performing nature shall be considered as income or income from such activities, except for the allocations of the Social security for dependent children, except for the amount of the quotas for the financing of the special agreement with the Social Security Administration. Capital gains or capital gains, as well as returns that may be deducted from the economic amount of the estate, shall also be considered as income, applying to its value 100 per 100 of the legal interest rate of the current currency, with the the exception of the housing usually occupied by the worker and the goods whose income has been computed, all in the terms that are laid down in regulation.

Notwithstanding the foregoing paragraph, the amount corresponding to the legal indemnity that in each case proceeds from the termination of the contract of employment shall not have the consideration of income. This is regardless of whether the payment of the same is made at one time or on a regular basis.

Rents will be computed for their full or gross return. The performance arising from business, professional, agricultural, livestock or artistic activities shall be computed by the difference between the revenue and the expenditure necessary for its procurement.

To credit the income the Gestora Entity may require the worker a declaration of the same and, if applicable, the contribution of copy of the tax returns presented. "

Eight. Article 216 (3) is worded as follows:

" 3. In the case referred to in Article 215 (1.3), the allowance shall be extended, at the most, until the worker reaches the age of entitlement to the contributory retirement pension in any of its forms. "

Nine. Article 217 (1) is worded as follows:

" 1. The amount of the unemployment allowance shall be equal to 80 per 100 of the public monthly multiple-effect income indicator in force at any time. In the case of unemployment by loss of part-time work, that amount shall be collected in proportion to the hours previously worked in the cases referred to in paragraphs (a) and (b) of paragraph 1.1, and in paragraphs 1.2 and 1.3 of the Article 215 ".

Ten. Article 218 is worded as follows:

" 1. During the receipt of the unemployment allowance for workers over the age of fifty-five years, the managing body shall be listed for the retirement contingency.

2. In cases of receipt of unemployment benefit when it comes to discontinuous fixed workers:

(a) If they are less than fifty-five years and the beneficiary has credited, for the purposes of the allowance, a period of employment of one hundred and eighty or more days, the managing body shall enter the contributions to the social security corresponding to the retirement contingency for a period of 60 days from the date of the right to the allowance.

(b) Without being over fifty-five years, the managing body shall enter the Social Security contributions corresponding to the retirement contingency for the entire benefit of the allowance once the age has been met. indicated.

3. For the purposes of determining the quotation in the cases referred to in paragraphs 1 and 2 above, the minimum contribution ceiling in force at each time shall be taken as the basis for listing. '

Once. Article 221 (1) is worded as follows:

" 1. The benefit or the unemployment benefit shall be incompatible with self-employment, even if it does not involve compulsory inclusion in any of the social security schemes, or with the work of an employed person, except for where it is carried out on a part-time basis, in which case the amount of the benefit or allowance is deducted from the proportion of the time worked.

The deduction in the amount of benefit or allowance referred to in the preceding paragraph shall be made both where the worker is receiving the benefit or the unemployment benefit as a result of the loss of a full or part time work and get a new part-time job, such as when you make two part-time contracts and lose one of them, although in this case the unemployment benefit will be the average of the the basis for which the contingency has been listed in both works during the 180 days of the period referred to in Article 210 (1), and the maximum and minimum amounts referred to in Article 211 shall be determined taking into account the public indicator of multiple-effect rents on the basis of the hours worked in both jobs. "

Twelve. Article 229 is worded as follows:

" Without prejudice to the powers of the competent services in respect of inspection and control in order to sanction infringements which may be committed in the perception of unemployment benefits, it is for the Management entity shall monitor compliance with the provisions of this Title and check any fraud situations that may be committed.

To this end, the Management Entity may suspend the payment of unemployment benefits when there is sufficient evidence of fraud in the course of the investigations carried out by the competent bodies in the field of against fraud. "

Thirteen. Article 231 (1) (b) and (i) and Article 231 (2) are worded as follows:

"b) Provide documentation and information that are regulated for the purposes of recognition, suspension, termination or resumption of entitlement to benefits and to communicate to Public Services Regional employment and the State Employment Public Service, the address and, where appropriate, the change of address, provided for the purpose of notifications, at the time it occurs.

Without prejudice to the foregoing, where the receipt of the communications at the address provided by the applicant or beneficiary of the benefits is not guaranteed, the latter shall be obliged to provide the Services Regional Employment Public and the State Employment Public Service the data they require so that the communication can be made by electronic means. "

" (i) actively seek employment, participate in actions to improve the employability, to be determined by the competent public employment services, where appropriate, within an itinerary of insertion.

The beneficiaries of benefits will be accredited to the State Employment Public Service and the Autonomous Public Employment Services, when they are required to do so, the actions they have carried out to the search employment, their reintegration into work, or the improvement of their employability. This accreditation shall be carried out in the manner in which these bodies determine in the framework of mutual collaboration. Non-accreditation shall be considered as a non-compliance with the activity commitment.

Without prejudice to accrediting the active search for employment, participation in the actions to improve the occupation that correspond to their usual profession or their formative skills as determined in the itinerary of Insertion will be voluntary for beneficiaries of contributory benefits during the first thirty days of perception, and non-participation in them will not entail sanctioning effects. "

" 2. For the purposes set out in this Title, an undertaking of activity shall be understood to be the applicant or beneficiary of the benefits of actively seeking employment, accepting an appropriate placement and participating in specific actions of motivation, information, guidance, training, retraining or professional integration to increase their employability, as well as to fulfil the remaining obligations laid down in this Article.

The State Employment Public Service and the Autonomous Public Employment Services will require the beneficiaries of unemployment benefits to prove to them in the form they determine in the framework of the partnership. (i) the creation of new jobs or the improvement of their employability; Non-accreditation shall be considered as a non-compliance with the activity commitment.

For the application of the provisions set out in the preceding paragraphs, the competent Public Employment Service shall take into account the status of a victim of gender-based violence, for the purpose of frightening, if necessary, compliance with the obligations arising from the commitment entered into. "

Article 18. Amendment of Law 56/2003, of 16 December, of Employment.

Article 27 (4) of Law 56/2003 of 16 December 2003 on Employment is amended as follows:

" 4. The beneficiaries of unemployment benefits and allowances registered in the public employment services, once they have subscribed to the undertaking, must take part in the active employment policies to be determined in the insertion, without prejudice to the provisions of the last paragraph of Article 231.1 of the recast text of the General Law on Social Security. The competent public authorities shall verify compliance with the obligations arising from the registration as jobseekers and the subscription of the undertaking for the activity of the beneficiaries of benefits and allowances. (i) unemployment, and the failure to comply with those obligations to the State Employment Public Service, at the time they are produced or known. Such communication may be made by electronic means and shall be sufficient document for the State Employment Public Service to initiate the appropriate sanctioning procedure. "

Article 19. Amendment of the recast text of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, of March 24.

Article 33 of the recast text of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, is amended in the following

:

One. Paragraph 1 is worded as follows:

" 1. The Salarial Guarantee Fund, an autonomous body attached to the Ministry of Employment and Social Security, with legal personality and capacity to act for the purpose of fulfilling its objectives, shall pay the workers the amount of the outstanding salaries payment due to insolvency or the employer's contest.

To the above effects, the amount recognized as such in the act of conciliation or in judicial resolution for all the concepts referred to in Article 26.1, as well as the processing salaries in the cases in which they are legally free, without the Fund being able to pay, either jointly or separately, an amount exceeding the amount resulting from multiplying twice the daily inter-professional minimum wage, including the proportional to the extraordinary payments, for the number of days of salary outstanding, with a maximum of one hundred and twenty days. "

Two. Paragraph 2 is worded as follows:

" 2. The Salarial Guarantee Fund, in the cases referred to in the preceding paragraph, shall pay compensation recognised as a result of a judgment, order, act of judicial conciliation or administrative decision in favour of workers on the grounds of dismissal or termination of contracts under Articles 50, 51 and 52 of this Law, and termination of contracts in accordance with Article 64 of Law 22/2003 of 9 July, Insolvency, as well as the termination of temporary or temporary contracts determined in the cases which are legally applicable. In all cases with the maximum limit of an annuity, without the daily wage, the basis of the calculation, to exceed double the minimum interprofessional salary, including the proportional portion of the extraordinary pagas.

The amount of the compensation, to the sole effect of payment by the Guarantee Fund for the cases of dismissal or extinction of the contracts under Article 50 of this Law, will be calculated on the basis of thirty days per year of service, with the limit set in the previous paragraph. "

Three. The second paragraph of paragraph 3 is worded as follows:

" Second. The compensation payable by FOGASA, irrespective of what can be agreed in the insolvency proceedings, shall be calculated on the basis of 20 days per year of service, with the maximum limit of an annuity, without the daily wage, base of the calculation, may exceed twice the minimum inter-professional salary, including the proportional share of the extraordinary payments. "

Article 20. Amendment of the recast of the Law on Infractions and Penalties in the Social Order, approved by the Royal Decree-Law 5/2000 of 4 August.

The recast of the Law on Infringements and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August, is worded as follows:

One. Article 17 (1) (a) shall be worded as follows:

" 1. Mild.

(a) Failure to appear, upon request, to public employment services or placement agencies when they are engaged in activities in the field of collaboration with those services and thus included in the collaboration agreement; or not to renew the demand for employment in the form and dates to be determined in the application renewal document, unless justified.

Citations or communications made by the State Employment Public Service and the Public Services of Autonomous Employment by electronic means for the performance of the undertaking, shall be deemed valid, notification effects, provided that the applicants or beneficiaries of the unemployment benefits have previously expressed their consent "

Two. A new paragraph is added to Article 24 (3) (a) with the following wording:

" The citations or communications made by the Public Service of State Employment and the Public Services of Autonomous Employment by electronic means for the fulfillment of the commitment of activity, shall be understood as valid, notification effects, provided that the applicants or beneficiaries of the unemployment benefits have previously expressed their consent. "

Three. A new point (d) is added to Article 24 (3) with the following wording:

"(d) Not to provide, to the State Employment Public Service and the Public Autonomous Employment Services, the information necessary to ensure the receipt of notifications and communications."

Four. A new point (e) is added to Article 47 (1), which is worded as follows:

" (e) For these purposes, unemployed workers shall be regarded as beneficiaries of unemployment benefits during the period of application for the period of the period of the period of the period of the period of the period of validity of the unemployment allowance provided for in Article 219.4. the General Law on Social Security, as well as during the precautionary or final suspension of the unemployment benefit or allowance as a result of a sanctioning procedure or of the provisions of Article 212.3 of that Law. "

Article 21. Royal Decree 1369/2006 of 24 November 2006 is amended to regulate the programme of active income for the unemployed with special economic needs and difficulty in finding employment.

Royal Decree 1369/2006, of 24 November, which regulates the programme of active income for the unemployed with special economic needs and difficulty in finding employment, is amended in the following terms: following:

One. Two paragraphs are added to Article 2 (1) (b) which are drawn up in the following

:

" During the registration as a jobseeker referred to in the preceding paragraph, employment must be actively sought, without having refused adequate employment or refusing to participate, except for justified reasons, in promotion, training or retraining activities or other activities to increase the employability. The departure from abroad, for any reason or duration, interrupts the registration as a jobseeker for these purposes.

In cases where the demand for employment is interrupted, an uninterrupted 12-month period will be required from the new registration. "

Two. Article 2 (1) (c) shall be worded as follows:

" (c) There has been an end to the unemployment benefit of the contributory level and/or the unemployment benefit of the level of assistance provided for in Title Third of the recast of the General Law of Social Security, except where the extinction would have occurred by imposition of sanction, and not be entitled to protection by such contingency.

This requirement shall not be required in the cases provided for in points (b) and (c) of paragraph 2 of this Article. "

TITLE III

Dependency system rationalization measures

Article 22. Amendment of Law 39/2006 of 14 December on the Promotion of Personal Autonomy and Care for Persons in a Situation of Dependence.

Law 39/2006, of 14 December, on the Promotion of Personal Autonomy and Care for Persons in a Situation of Dependence, is amended as follows:

One. Article 4 (4) is amended, which is worded as follows:

" 4. Persons in a situation of dependency and, where appropriate, their family members or those representing them, as well as the centres of assistance, shall be obliged to supply all information and data required by the competent authorities. for the assessment of their degree of dependence, to communicate any kind of personalized aid they receive, to apply the economic benefits to the purposes for which they were granted and to any other obligation provided for in the legislation ".

Two. The heading and paragraph 1 are amended, the last indent of paragraph 2 is deleted and a new paragraph 3 is added to Article 8, with the following wording:

" Article 8. Territorial Council of Social Services and the System for Autonomy and Attention to Dependence.

1. The Territorial Council of Social Services and the System for Autonomy and Attention to Dependence is created as an instrument of cooperation for the articulation of social services and the promotion of autonomy and attention to people in dependency situation.

This Council shall be attached to the Ministry of Health, Social Services and Equality, through the Secretariat of State for Social Services and Equality, and shall be constituted by the person who holds the Ministry of Health, Social Services and Equality. his presidency, and by the relevant members of the social services and dependency of each of the autonomous communities, and the vice-presidency is one of them. In addition, when matters to be dealt with so require, other representatives of the General Administration of the State or the Autonomous Communities may be incorporated in the Council, as specialists, with a voice but without a vote. The composition of the Territorial Council will have the majority of representatives of the autonomous communities.

3. It is also up to the Territorial Council to achieve maximum coherence in the determination and implementation of the various social policies exercised by the General Administration of the State and the Autonomous Communities through the exchange of points of view and the joint examination of the problems that may arise and of the actions planned to address and resolve them. "

Three. Article 9 (1) is amended, which is worded as follows:

" 1. The Government, heard the Territorial Council of Social Services and the System for Autonomy and Attention to Dependence, will determine the minimum level of guaranteed protection for each of the beneficiaries of the System, according to the degree of its As a basic condition for guaranteeing the right to the promotion of personal autonomy and attention to the situation of dependence. The allocation of the minimum level between the Autonomous Communities shall be carried out by considering the number of beneficiaries, the degree of dependency and the recognised benefit. "

Four. Article 14 (6) is amended, which shall be worded as follows:

" 6. The priority in access to services will be determined by the degree of dependence and, to the same degree, by the economic capacity of the applicant. Until the network of services is fully implemented, persons in a situation of dependency who are unable to access the services by application of the priority scheme shall be entitled to the economic benefit linked to the service. provided for in Article 17 of this Law. "

Five. Article 17 (1) is amended to read as follows:

" 1. The economic performance, which shall be of a periodic nature, shall be recognised, in the terms laid down, only where access to a public or concerted service or care service is not possible, depending on the degree of dependence and the degree of the economic capacity of the beneficiary, as provided for in the agreement concluded between the General Administration of the State and the corresponding Autonomous Community. "

Six. Article 18 (2) is amended, which is worded as follows:

" 2. Prior agreement of the Territorial Council of Social Services and of the System for Autonomy and Attention to Dependence will be established the conditions of access to this benefit, depending on the degree recognized to the person in a situation of dependence and of their economic capacity. "

Seven. Article 19 is amended, which is worded as follows:

" Article 19. Economic provision of personal assistance.

The economic benefit of personal assistance is intended to promote the autonomy of people in a situation of dependence, in any of their degrees. Its objective is to contribute to the recruitment of personal assistance, for a number of hours, to provide the beneficiary with access to education and work, as well as a more autonomous life in the exercise of the basic activities of life. daily. Prior agreement of the Territorial Council for Social Services and of the System for Autonomy and Attention to Dependence will be established the specific conditions of access to this benefit. "

Eight. Article 23 is amended as follows:

" Article 23. Home Help Service.

The home help service is the set of actions carried out at the home of persons in a situation of dependence in order to meet their daily life needs, provided by entities or companies, accredited for this function, and may be the following:

a) Services related to personal attention in the realization of the activities of daily life.

b) Services related to household or household needs: cleaning, washing, cooking or other. These services may be provided only in conjunction with those referred to in the previous paragraph. '

Nine. A Section 4 is introduced in Chapter II of Title I with the following content:

" Section 4. Performance Incompatibility

Article 25a. Scheme of incompatibility of benefits.

1. The economic benefits shall be incompatible with each other and with the catalogue services provided for in Article 15, with the exception of services for the prevention of situations of dependency, the promotion of personal autonomy and tele-assistance.

2. The services shall be incompatible with each other, with the exception of the tele-assistance service which shall be compatible with the service of prevention of situations of dependency, promotion of personal autonomy, home and day care assistance and at night.

However, the competent public authorities may establish the compatibility between benefits for support, care and care that will facilitate the stay at home to the person in question. (a) the amount of such benefits shall not exceed, as a whole, the maximum intensities recognised as being dependent on them. For the purposes of the allocation of the minimum level laid down in Article 9, these benefits shall be regarded as a single benefit. "

Ten. Article 26 (2) shall be deleted and paragraph 3 shall therefore be renumbered as paragraph 2, which shall be worded as follows:

" 2. The intervals for the determination of the grades shall be laid down in the scale referred to in the following Article

.

Once. Article 27 (1), (2) and (3) are amended as follows:

" 1. The autonomous communities shall determine the organs of assessment of the situation of dependence, which shall give an opinion on the degree of dependence with specification of the care that the person may require. The Territorial Council for Social Services and the System for Autonomy and Attention to Dependence must agree on common criteria for the composition and performance of the assessment bodies of the autonomous communities, which will in any case have public character.

2. The degrees of dependence, for the purposes of their assessment, will be determined by the application of the scale that is agreed upon in the Territorial Council of Social Services and the System for Autonomy and Attention to the Dependence for its later approval by the government through royal decree. The International Classification of Operation, Disability and Health (CIF) adopted by the World Health Organization will be among its references. It will not be possible to determine the degree of dependency through other procedures other than those established by this scale.

3. The scale shall establish the objective criteria for assessing the degree of autonomy of the person, his ability to carry out the various activities of daily life, the intervals of punctuation for each of the degrees of dependence and the protocol with the procedures and techniques to be followed for the assessment of the skills observed, where appropriate. "

Twelve. Article 28 (3) is amended, which shall be worded as follows:

" 3. The decision referred to in the preceding paragraph shall determine the services or services corresponding to the applicant according to the degree of dependency. "

Thirteen. Article 29 (1) is amended to read as follows:

" 1. Within the framework of the procedure for recognition of the situation of dependency and the corresponding benefits, the corresponding social services of the public system shall establish an individual programme of care in which the arrangements for intervention which are more appropriate to the needs of the services and economic services provided for in the resolution for their degree, with the participation, after consultation and, where appropriate, choice between the alternatives proposed by the Commission. part of the beneficiary and, where appropriate, of his family or tutelary entities representing him.

By way of derogation from the preceding paragraph, the determination of the economic benefit by care in the family environment shall be the responsibility of the competent administration, on a proposal from the social services. "

Fourteen. The heading and Article 30 (1) are amended as follows:

" Article 30. Review of the degree of dependency and the recognised benefit.

1. The degree of dependence shall be reviewable, at the request of the person concerned, of his representatives or of trade by the competent public administrations, for one of the following reasons:

a) Improvement or worsening of the dependency situation.

b) Diagnostic error or in the application of the corresponding scale. "

Fifteen. Article 38 (3), which is worded as follows, is amended as follows:

" 3. This communication network will exchange information on the infrastructure of the system, the situation, degree of dependency and benefit recognised to the beneficiaries, as well as any other derivative of the needs of the information in the System for Autonomy and Attention to Dependence. "

Sixteen. The ninth additional provision, which is worded as follows:

" Additional provision ninth. Effectiveness of the recognition of existing situations of great disability and the need for third-party assistance.

Those who have recognized the pension of great invalidity or the need for third person assistance according to Royal Decree 1971/1999, of December 23, of procedure for the recognition, declaration and qualification of the grade The requirement to be in a position of dependence to the extent that the regulatory development of this law is available will be recognized. "

seventeen. Paragraphs 1 and 3 of the first provision, which are drawn up in the following terms, are amended:

" 1. The effectiveness of the right to dependency benefits included in this law will be progressively exercised, in a gradual manner, and will be carried out in accordance with the following timetable from 1 January 2007:

The first year to those who are valued at Grade III of Great Dependence, levels 1 and 2.

In the second and third years to those who are valued at Grade II Severe Dependency, level 2.

In the third and fourth year to those who are valued at Grade II Severe Dependence, level 1.

The fifth year, which ends on December 31, 2011, to those who are valued at Grade I of Moderate Dependency, Level 2, and have been recognized for the particular benefit.

From 1 July 2015 to the rest of those who were valued at Grade I of Moderate Dependence, level 2.

From 1 July 2015 to those who have been valued at Grade I, Level 1, or are valued at Grade I Moderate Dependence. "

" 3. The right of access to benefits arising from the recognition of the situation of dependency shall be generated from the date of the decision on the recognition of benefits or, where appropriate, from the date of six months from the date of the decision. submission of the application without having been given and the express resolution of recognition of the benefit, except in the case of the economic benefits provided for in Article 18, which shall be subject to a maximum standstill period of two years years to be counted, as appropriate, from the dates indicated above, the time limit to be interrupted in the the time when the person concerned starts to receive such benefit. "

TITLE IV

Tax measures

Article 23. Amendment of Law 37/1992 of 28 December of the Tax on Value Added.

With effect from September 1, 2012, the following amendments are introduced in Law 37/1992, of December 28, of the Tax on Value Added:

One. Article 8 (2), paragraph 2, is amended as follows:

"1." The execution of works that have as their object the construction or rehabilitation of a building, within the meaning of article 6 of this law, when the employer who executes the work contributes a part of the materials used, provided that the cost of the same exceeds 40 per 100 of the tax base ".

Two. Article 90 (1) is amended, which is worded as follows:

" Article 90. General tax rate.

One. The tax shall be required at the rate of 21%, with the exception of the following Article. "

Three. Article 91 is amended as follows:

" Article 91. Reduced tax rates.

One. The 10 percent type will be applied to the following operations:

1. Deliveries, intra-Community acquisitions or imports of the goods listed below:

1. The substances or products, whatever their origin, which, due to their characteristics, applications, components, preparation and conservation status, are likely to be common and suitable for nutrition human or animal, in accordance with the provisions of the Food Code and the provisions laid down for its development, except for alcoholic beverages.

Alcoholic beverage means any liquid suitable for human consumption by ingestion containing ethyl alcohol.

For the purposes of this number, tobacco or substances which are unfit for human or animal consumption in the same state in which they are intended for delivery, intra-Community acquisition or import.

2. The animals, plants and other products likely to be used as usual and suitable for the production of the products referred to in the preceding number, directly or mixed with other products of different origin.

Animals intended for fattening are included in this number before being used for human or animal consumption and breeding animals of the animals or animals referred to in the preceding paragraph.

3. The following goods when, due to their objective characteristics, packaging, presentation and conservation status, they may be used directly, normally and ideally in the production of agricultural activities, forestry or livestock farming: seeds and materials of exclusively animal or plant origin likely to cause the reproduction of animals or plants; fertilizers, organic waste, correctors and amendments, herbicides, pesticides for use plant protection or plant protection; plastics for crops in quilting, in tunnel or in greenhouse and paper bags for the protection of fruits prior to their collection.

4. Water suitable for human or animal feed or for irrigation, even in a solid state.

5. Medicines for animal use, as well as medicinal substances that are likely to be used as usual and suitable for obtaining them.

6. Equipment and accessories, including graduated glasses and lentices which, by virtue of their objective characteristics, are likely to be used primarily or principally to the physical deficiencies of man or of persons animals, including the limits of their mobility and communication.

Medical devices, equipment, equipment or instruments that, objectively considered, can only be used to prevent, diagnose, treat, alleviate or cure diseases or diseases of man or animals.

Not included in this number are cosmetics or personal hygiene products, except for compresses, tampons and protectables.

7. º The buildings or parts thereof suitable for use as dwellings, including garage spaces, with a maximum of two units, and annexes thereto which are jointly transmitted.

As regards this law, they will not have the consideration of annexes to housing the business premises, even if they are transmitted in conjunction with the buildings or part of the same destined for housing.

Buildings intended for demolition as referred to in Article 20 (1) (a) (c) of this Law shall not be considered as suitable buildings for use as dwellings.

8. ° The seeds, bulbs, cuttings and other products of exclusively plant origin susceptible to being used in the production of live flowers and plants.

2. The following services capabilities:

1. The carriage of passengers and their luggage.

2. The services of hospitality, camping and spa, the restaurants and, in general, the supply of meals and drinks to consume in the act, even if they are made prior to the order of the recipient.

Other than the provisions of the preceding paragraph, mixed hospitality services, shows, discotheques, party rooms, barbecues or other analogues.

3. The ones made in favour of holders of agricultural, forestry or livestock holdings, which are necessary for the development of agricultural holdings, which are indicated below: planting, planting, grafting, paying, cultivation and harvesting; packaging and packaging of the products, including drying, cleaning, peeling, cutting, silage, storage and disinfection of products; rearing, keeping and fattening of animals; levelling, planning or abancing of land cultivation; technical assistance; elimination of harmful plants and animals; and fumigation of plantations and land; drainage; logging, entresaca, chipping and cutting of trees and clearing of forests; and veterinary services.

The provisions of the preceding paragraph shall in no case be applicable to disposals of use or enjoyment or lease of goods.

This tax rate will also apply to the services provided by the agricultural cooperatives to their members as a result of their cooperative activity and in compliance with their social object, including the use by the partners of the machinery in common.

4. º Public-way cleaning services, parks and public gardens.

5. The services of collection, storage, transport, recovery or disposal of waste, cleaning of public culverts and deratization of the same and the collection or treatment of waste water.

The disposal, installation and maintenance services of standard containers used for the collection of waste are included in the preceding paragraph.

Also included in this number are the services of collection or treatment of discharges into inland or maritime waters.

6. The entry to libraries, archives and documentation centers and museums, art galleries and art galleries.

7. The performance of services referred to in Article 20 (1) of this law where they are not exempt in accordance with that provision and do not apply to them the tax rate established in the Article 3 (2) (2) of this Article.

8. The amateur sports shows.

9. Trade exhibitions and fairs.

10. º The renovation and repair work performed on buildings or parts thereof intended for housing, when the following requirements are met:

(a) That the recipient is a natural person, does not act as an employer or professional and uses the dwelling to which the works relate for their particular use.

By way of derogation from the preceding paragraph, the same number of work runs shall also be included in this number where the recipient is a community of owners.

b) That the construction or rehabilitation of the dwelling referred to in the works has been completed at least two years before the beginning of the works.

c) That the person who performs the works does not contribute materials for its execution or, in the event that the works contribute, its cost does not exceed 40 percent of the tax base of the operation.

11. º Leases with option to purchase buildings or parts thereof intended exclusively for dwellings, including garage spaces, with a maximum of two units, and annexes in them located that are located together.

12. The cession of the rights to take advantage of buildings, real estate sets or sectors of them architecturally differentiated when the building has at least ten accommodations, according to the established in the regulatory regulations for these services.

3. The following operations:

1. The execution of works, with or without the provision of materials, as a result of contracts directly formalized between the promoter and the contractor that have as their object the construction or rehabilitation of buildings or parts of the same intended primarily for housing, including premises, equipment, garages, facilities and complementary services in them.

They shall be considered primarily intended for housing, buildings where at least 50 percent of the constructed area is intended for such use.

2. Sales with installation of kitchen and bathroom cabinets and fitted wardrobes for the buildings referred to in the previous 1st, which are carried out as a result of contracts directly formalized with the promoting the construction or rehabilitation of such buildings.

3. The execution of the work, with or without material input, as a result of contracts directly formalized between the Communities of Owners of the buildings or parts thereof to which the number 1 refers and the contractor which has as its object the construction of supplementary garages for such buildings, provided that such works are carried out on land or premises which are common elements of the said Communities and the number of Garage spaces to be awarded to each owner does not exceed two units.

Two. The type of 4 percent will be applied to the following operations:

1. Deliveries, intra-Community acquisitions or imports of the goods listed below:

1. The following products:

a) The common bread, as well as the mass of frozen common bread and frozen common bread destined exclusively for the elaboration of the common bread.

b) The breadmaking flours.

(c) The following types of milk produced by any animal species: natural, certified, pasteurised, concentrated, skimmed, sterilised, UHT, evaporated and powdered.

d) The cheeses.

e) Eggs.

(f) Fruit, vegetables, vegetables, pulses, tubers and cereals, which have the status of natural products in accordance with the Food Code and the provisions laid down for their development.

2. º The books, newspapers and magazines that do not contain single or fundamentally advertising, as well as the complementary elements that are delivered jointly with these goods by unique price.

In this number, the execution of a book, a newspaper or a journal in a specification or in a continuous form, of a photolith of said goods or consisting of the binding of the same.

For these purposes, they shall be considered to be complementary to the magnetophonic tapes, discs, video cassettes and other sound supports or similar videomagnetics which constitute a functional unit with the book, newspaper or magazine, perfecting or completing their content and selling with them, with the following exceptions:

(a) Magnetic discs and tapes containing only musical works and whose market value is higher than that of the book, newspaper or magazine with which they are delivered together.

(b) Video clips and other sound media or similar video clips containing cinematographic films, fiction or musical programmes or television series and whose market value is higher than that of the book, newspaper or magazine to be delivered together.

(c) IT products recorded by any means on the media referred to in the preceding letters, when they contain mainly programmes or applications which are marketed independently on the market.

Books, newspapers, and magazines will be understood to contain primarily advertising when more than 75 percent of the revenue they provide to their publisher is obtained by this concept

Albums, scores, maps and drawing notebooks shall be considered to be included in this number, except for electronic items and devices.

3. The medicinal products for human use, as well as medicinal substances, galenic forms and intermediate products, which may be used as usual and suitable for obtaining them.

4. The vehicles for persons with reduced mobility referred to in Annex I, number 20, to the Royal Decree 339/1990 of 2 March 1990, for which the articulated text of the Law on Traffic, Circulation of Vehicles to Motor and Road Safety, in the wording given by Annex II A to Royal Decree 2822/1998 of 23 December 1998, approving the General Regulation of Vehicles, and wheelchairs for the exclusive use of persons with disabilities.

Vehicles intended for use as self-taxis or special self-passenger cars for the carriage of disabled persons in a wheelchair, either directly or prior to their adaptation, as well as motor vehicles which, after adaptation or not, they should normally carry people with disabilities in a wheelchair or with reduced mobility, regardless of who is the driver of the wheelchair.

The application of the reduced tax rate to the vehicles included in the preceding paragraph will require prior recognition of the right of the acquirer, who must justify the vehicle's destination.

For the purposes of this Law, people with disabilities will be considered to be disabled with a disability equal to or greater than 33 percent. The degree of disability shall be accredited by certification or resolution issued by the Migration and Social Services Institute or the competent authority of the Autonomous Community.

5. º Prostheses, orthotheses and internal implants for people with disabilities.

6. The houses which are administratively qualified as official protection of special arrangements or public promotion, when the deliveries are carried out by their promoters, including garages and annexes located in the same building to be transmitted together. For these purposes, the number of garage seats may not exceed two units.

The dwellings that are acquired by the entities applying the special scheme provided for in Chapter III of Title VII of the Recast Text of the Companies Tax Law approved by the Royal Legislative Decree 4/2004, of 5 March, provided that the income derived from its subsequent lease is applicable to the allowance provided for in Article 54 (1) of that Law. For these purposes, the acquiring institution shall communicate this circumstance to the taxable person prior to the accrual of the transaction in the form that is determined to be regulated.

2. The following services capabilities:

1. The repair services of the vehicles and the wheelchairs referred to in the first subparagraph of paragraph 4. of this Article and the services for the adaptation of the autocabs and autocautos for persons with disabilities and motor vehicles referred to in the second paragraph of the same precept, irrespective of who is the driver of the same.

2. Leases with the option of purchase of buildings or parts thereof intended exclusively for houses which are administratively qualified as official protection of special arrangements or public promotion, including garage spaces, with a maximum of two units, and attachments on them that are arranged together.

3. The services of teleassistance, home help, day and night centre and residential care, as referred to in points (b), (c), (d) and (e) of Article 15 (1) of Law 39/2006 of 14 December of Promotion Personal autonomy and care for persons in a situation of dependence, provided that they are provided in concerted places in centres or residences or by means of prices derived from an administrative contest awarded to the prestate companies, or as the economic benefit linked to those services which covers more than 75% of the its price, in application, in both cases, of the provisions of that Law.

The provisions of this number 3. shall not apply to services that are exempt by application of Article 20 (8) of this Law.

Three. The provisions of paragraphs 1 and 2 of this Article shall also apply to the execution of works which are the provision of services, in accordance with Article 11 of this Law, and shall have the immediate effect of obtaining any of the goods to which one of the reduced rates provided for in those provisions is applicable.

The content of the preceding paragraph shall not apply to the execution of works which aim at the construction or rehabilitation of housing for official protection of special arrangements or for public promotion to which the paragraph 3 of this Article. "

Four. Article 130 (5) is amended, which is worded as follows:

" Five. The flat-rate compensation referred to in paragraph 3 of this Article shall be the amount resulting from the sale of the products or services referred to in that paragraph, the percentage of which is the percentage of the products or services referred to in that paragraph. indicate below:

1. º 12 per 100, in the supply of natural products obtained in agricultural or forestry holdings and in the ancillary services of such holdings.

2. º 10.5 per 100, in the deliveries of natural products obtained in livestock or fishing holdings and in the ancillary services of such holdings.

For the determination of these prices, no indirect taxes shall be computed for the purposes of the above transactions, nor shall the ancillary or ancillary expenses be charged separately to the acquirer, such as commissions, packages, ports, transport, insurance, financial or other.

In operations carried out without cash consideration, the above percentages shall be applied to the market value of the products delivered or the services provided.

The percentage applicable for each operation shall be that in force at the time the right to receive compensation is born. "

Five. Paragraph one of Article 135 is amended, which is worded as follows:

" One. Taxable persons resellers of used goods or of movable property which have the consideration of objects of art, antiques or collectors ' items shall apply the special scheme governed by this Chapter to the following supplies of goods:

1. ' Used Goods, Art Objects, Antiquities, and Collection Objects acquired by the reseller to:

a) A person who does not have the status of an employer or a professional.

(b) An employer or a professional who benefits from the tax relief scheme in the Member State of departure or the transport of the goods, provided that he or she has the right for the employer or professional consideration of investment well.

(c) An employer or professional under an exemption from the tax, by application of the provisions of Article 20, paragraph 1, number 24º or 25th of this Law.

(d) Another taxable dealer who has applied to his delivery the special scheme of the goods used, art objects, antiques and collectibles.

2. º-art objects, antiques, or collectibles that have been imported by the taxable dealer himself.

3. "3. Deliveries of art objects acquired from entrepreneurs or professionals who are authors or rightholders of the same."

Six. Article 161 is amended, which is worded as follows:

" Article 161. Types.

The types of the equivalence surcharge will be as follows:

1. No. With a general character, 5.2 percent.

2. For the supply of goods to which the tax rate laid down in Article 91 (1) of this Law is applicable, 1.4%.

3. For the supply of goods to which the tax rate provided for in Article 91 (2) of this Law is applicable, 0,50%.

4. For deliveries of goods subject to the Special Tax on Tobacco Labors, 1.75 percent. "

Seven. An 11th transitional provision is added, which is worded as follows:

" Transient Disposition eleventh. Special arrangements for used goods, art objects, antiques and collectibles.

The taxable persons resellers of used goods or of movable property, as referred to in Article 136.Uno.5. of this Law, may apply the special regime of used goods, art objects, antiques and collectibles the supply of works of art, acquired to employers or professionals, other than the resellers referred to in Article 136 of the Law, where a reduced rate of tax would have been applied to that acquisition. "

Article 24. Amendment of Law 38/1992 of 28 December of Special Taxes.

With effect from the entry into force of this Royal Decree-law, Article 60 of Law 38/1992 of 28 December, of Special Taxes is amended, although the provisions of its epigraph 2 will result from 1 of September 2012, which is worded as follows:

" Article 60. Tax rates.

The tax will be required according to the following rate:

Heading 1. Cigars and cigarillos: except where the following paragraph applies, cigars and cigarillos shall be taxed at the rate of 15,8 per 100.

Cigars and cigarillos will be taxed at the single rate of 32 euros per 1,000 units when the quota that would result from the application of the previous percentage rate is less than the amount of the unique type.

Heading 2. Cigarettes: except where the following subparagraph is applicable, cigarettes shall be subject to the following tax rates at the same time:

a) Proportional type: 53.1 per 100.

b) Specific type: EUR 19.1 per 1,000 cigarettes.

Cigarettes will be taxed at the unique rate of EUR 119.1 per 1,000 cigarettes when the sum of the quotas resulting from the application of the rates of (a) and (b) above is lower than the rate of the type only.

Heading 3. Bite to liar: except in cases where the following paragraph is applicable, the liar bite shall be subject to the following tax rates at the same time:

a) Proportional type: 41.5 per 100.

b) Specific type: EUR 8 per kilogram.

The liar bite shall be taxed at the single rate of EUR 80 per kilogram when the sum of the quotas resulting from the application of the rates of (a) and (b) above is less than the amount of the single rate.

Heading 4. Other tobacco products: 28.4 per 100. "

Article 25. Amendment of Law 35/2006, of 28 November, of the Tax on the Income of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

First. With effect from the entry into force of this Royal Decree-Law, point (c) of the transitional provision of Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the Laws of Taxes on Societies, on the Income of Non-Residents and on Heritage.

Second. With effect from 1 September 2012, the following amendments are made to the Law 35/2006 of 28 November of the Tax on the Income of the Physical Persons and the partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on Heritage:

One. Article 101 (3) is amended, which is worded as follows:

" 3. The rate of retention and income on account of income from work derived from teaching courses, conferences, colloquia, seminars and the like, or derived from the elaboration of literary, artistic or scientific works, provided that Cede the right to its exploitation, it will be 19 percent. This percentage shall be reduced by half in the case of income from work obtained in Ceuta and Melilla which are entitled to the deduction in the quota provided for in Article 68.4 of this Law. "

Two. Article 101 (5) (a) is amended as follows:

" (a) 19%, in the case of the performance of professional activities established on a regulatory basis.

However, the percentage of 9 percent will be applied to the performance of professional activities that are regulated.

These percentages will be halved when yields are entitled to the deduction in the quota provided for in Article 68.4 of this Act. "

Three. A third-third transitional provision is added, which is worded as follows:

" Twenty-third transient disposition. The rate of retention applicable to income from professional activities and certain income from work in 2012 and 2013.

The percentage of withholding or income applicable to the returns provided for in paragraph 3 and in paragraph 5 (a), both of which are satisfied or paid until 31 August 2012, shall be the percentage of the provided for in that Article, in its wording in force on 1 January 2012.

The percentage of withholding or income to account applicable to those returns that are paid from 1 September 2012 shall be that provided for in the first subparagraph of paragraph 4 of the additional 30th provision fifth of this Law, except in the case where the percentage of the 9 percent provided for in the second subparagraph of Article 101 (5) (a) of this Law is applicable. "

Article 26. Amendments relating to Corporate Tax.

First. For the purposes of the tax periods beginning in the years 2012 and 2013, the following amendments are made to the legal system of corporate tax:

One. The first paragraph of Article 9 of Royal Decree-Law 9/2011 of 19 August 2011, of measures for the improvement of the quality and cohesion of the national health system, of contribution to fiscal consolidation, and of lifting of the the maximum amount of State guarantees for 2011, which is worded as follows:

" Two. For taxable persons whose volume of transactions, calculated in accordance with Article 121 of Law 37/1992, has exceeded the amount of EUR 6,010,121,04 during the 12 months preceding the date of the start of the periods In 2012 or 2013, in the compensation of negative tax bases referred to in Article 25 of the recast of the Law on Corporate Tax, the following specialties will be considered:

-The compensation of negative taxable bases is limited to 50% of the tax base prior to such compensation, when in those twelve months the net amount of the turnover is at least twenty million euros but less than sixty million euros.

-The compensation of negative taxable bases is limited to 25% of the taxable amount prior to such compensation, where in those 12 months the net amount of the turnover is at least 60 million euro.

The provisions of this paragraph shall not apply to the split payments in respect of which the time limit for the declaration is due to the entry into force of this Royal Decree-Law. "

Two. The number one of the first paragraph of Article 1 of Royal Decree-Law 12/2012 of 30 March 2012, introducing various tax and administrative measures aimed at reducing the public deficit, which is drawn up by the Commission, is amended. next form:

" One. The deduction corresponding to the goodwill referred to in Article 12 (6) of the recast of the Companies Tax Act, approved by Royal Decree-Law 4/2004 of 5 March 2004, which is deducted from the basic taxable in the tax periods initiated within the year 2012 or 2013, is subject to the maximum annual limit of one hundredth of its amount.

The provisions of the foregoing paragraph shall not apply to the taxpayers of the Income Tax of the Physical Persons who satisfy the requirements laid down in Article 108 (1) of the recast of the Law of the Company Tax. "

Three. The deduction corresponding to intangible fixed assets with indefinite shelf life as referred to in Article 12 (7) of the recast of the Companies Tax Act, which is deducted from the tax base in the tax periods started within the year 2012 or 2013, is subject to the maximum annual limit of 50% of its amount.

The provisions of the foregoing paragraph shall not apply to the taxpayers of the Income Tax of the Physical Persons who satisfy the requirements laid down in Article 108 (1) of the recast of the Law of the Company Tax.

The provisions of this paragraph shall not apply to the split payments in respect of which the time limit for the declaration is due to the entry into force of this Royal Decree-Law.

Second. With effect for the split payments the time limits of which are initiated from the entry into force of this Royal Decree-Law, corresponding to tax periods initiated within the years 2012 and 2013, the following are introduced amendments to the statutory corporate tax regime:

One. In the determination of the payments made in the form provided for in Article 45 (3) of the recast of the Companies Tax Act, it shall be integrated into the taxable amount of the period in respect of which it is calculates the corresponding split payment, 25% of the amount of the dividends and the income earned therein, to which Article 21 of the said Law applies.

Two. The number one of the first paragraph of Article 9 of Royal Decree-Law 9/2011 of 19 August 2011, of measures for the improvement of the quality and cohesion of the national health system, of contribution to fiscal consolidation, and of elevation of the the maximum amount of State guarantees for 2011, which is worded as follows:

" One. The percentage referred to in Article 45 (4) of the recast of the Companies Tax Act, for the modality referred to in paragraph 3 of that Article, shall be:

(a) Dealing with taxable persons whose volume of transactions, calculated in accordance with Article 121 of Law No 37/1992 of 28 December 1992 on the value added tax, has not exceeded the amount of EUR 6,010,121,04 during the 12 months preceding the date of the commencement of the tax periods within the year 2012 or 2013, as the case may be, the result of multiplying by five septals the default rounded charge rate.

b) Dealing with taxable persons whose volume of transactions, calculated in accordance with Article 121 of Law 37/1992, has exceeded the amount of EUR 6,010,121,04 during the 12 months preceding the date on which the tax periods start in 2012 or 2013:

-The result of multiplying by five septs the type of tax rounded up by default, when in those twelve months the net amount of the business figure is less than ten million euros.

-The result of multiplying by fifteen twenty-five the type of tax rounded up by excess, when in those twelve months the net amount of the turnover is at least ten million euros but less than twenty million euro.

-The result of multiplying by seventeen twenty-nine the type of tax rounded up by excess, when in those twelve months the net amount of the turnover is at least twenty million euros but less than sixty Millions of euros.

-The result of multiplying by nineteen twenty-five the type of tax rounded up by excess, when in those twelve months the net amount of the business figure is at least sixty million euros.

shall be obliged to the modality referred to in Article 45 (3) of the recast of the Company Tax Act, taxable persons whose volume of transactions, calculated in accordance with the provisions of the Article 121 of Law 37/1992, has exceeded the amount of 6,010,121,04 euros during the twelve months preceding the date of the beginning of the tax periods within the year 2012 or 2013. "

Three. The first paragraph of Article 1 (1) of Royal Decree-Law 12/2012 of 30 March 2012, introducing a number of tax and administrative measures aimed at reducing the public deficit, which is drawn up by the Commission, is amended. next form:

" Four. The amount to be entered in respect of the split payments provided for in Article 45 (3) of the recast of the Companies Tax Act, for taxable persons whose net amount of the turnover in the twelve months prior to the date on which the tax periods are initiated within the year 2012 or 2013 is at least 20 million euro, shall in no case be less than 12 per cent of the positive profit and loss account result the exercise of the three, nine or eleven first months of each calendar year or, for taxable persons whose period tax does not coincide with the calendar year, from the year after the beginning of the tax period until the day before the beginning of each period of income of the split payment, determined in accordance with the Trade Code and the other accounting rules for development, which are exclusively mined in the previous split payments, corresponding to the same tax period.

However, the percentage set out in the preceding paragraph shall be 6% for those entities referred to therein, in which at least 85% of the income of the first three, nine or eleven months of each year natural or, for taxable persons whose tax period does not coincide with the calendar year, of the year after the beginning of the tax period up to the day before the beginning of each period of income of the split payment, income to which the exemptions provided for in Articles 21 and 22 apply or the deduction provided for in Article 30.2, of the recast of the Companies Tax Act. '.

Third. With effect for the tax periods started from 1 January 2012, paragraph 5 is amended and a new paragraph 6 is added to Article 20 of the recast of the Companies Tax Act, approved by the Royal Decree Legislative 4/2004 of 5 March, which are worded as follows:

" 5. If the tax period of the institution has a duration lower than the year, the amount provided for in the fourth subparagraph of paragraph 1 of this Article shall be the result of multiplying EUR 1 million by the ratio between the duration of the tax period for the year.

6. The limitation provided for in this article will not be applicable:

a) To credit institutions and insurers. However, in the case of credit institutions or insurers that are taxed in the tax consolidation scheme together with other entities that do not have this consideration, the limit set in this Article shall be calculated taking into account the operating profit and net financial expenses of the latter entities.

For these purposes, the treatment of credit institutions shall be treated by entities whose voting rights correspond, directly or indirectly, in full to those entities, and whose sole activity consists in the issuance and placing on the market of financial instruments to strengthen regulatory capital and the financing of such entities.

(b) In the tax period in which the institution's extinction occurs, unless it is the result of a restructuring operation received by the special scheme provided for in Chapter VIII of Title VII of the Law, or it is carried out within a tax group and the extinguished entity has financial expenses to be deducted at the time of its integration into the same. "

Fourth. With effect from the entry into force of this Royal Decree-Law, the additional seventeenth provision of the recast text of the Companies Tax Law, approved by the Royal Legislative Decree 4/2004 of 5 March, is added. Worded as follows:

" Additional 17th Disposition. Special levy on dividends and foreign source income arising from the transfer of securities representing the own funds of non-resident entities in Spanish territory not included in the additional provision 15th of this Law.

1. Dividends or shares in profits of non-resident entities in Spanish territory which satisfy the requirement laid down in Article 21 (1) (a) of this Law and do not apply to them the additional provision Fifteenth of this Law, which accrues until 30 November 2012, may not be integrated into the tax base of this Tax, by the option of the taxable person for the subjection to it through a special charge.

The taxable amount of the special charge shall be the full amount of the dividends or shares in accrued profits, without the loss of the impairment of the value of the special tax being deductible. participation that could result from the distribution of the benefits that are the subject of this special charge.

2. Income derived from the transfer of securities representative of the own funds of non-resident entities in Spanish territory which satisfy the requirement laid down in Article 21 (1) (a) of this Law on the day on which the produce the transmission and do not apply to them the additional fifteenth provision of this Law, the transmission of which will be carried out until 30 November 2012, may not be integrated into the tax base of this Tax, by means of the option of the subject Liability for the liability to the same through the special charge provided for in the previous paragraph.

In this case, the tax base will be constituted by the income obtained in the transmission, as well as the reversal of any correction of value on the transmitted participation, which would have had the consideration of the tax deductible during the time of holding the participation.

However, this special charge shall not apply in respect of the transmission of securities representative of the own funds of non-resident entities on Spanish territory referred to in paragraph 2 (a) Article 21 of this Law.

3. The special levy rate will be 10 percent.

However, in the case of the transmission of securities representative of the own funds of non-resident entities on Spanish territory, the taxable amount that corresponds to any value correction that would have been If the tax is taken into account during the holding of the holding, it shall be taxed at the rate of charge corresponding to the taxable person.

dividends or shares in profits, as well as income derived from the transfer of securities representative of the own funds of non-resident entities on Spanish territory, subject to this special charge, they shall be entitled to the application of the international double taxation deduction provided for in Articles 31 and 32 of this Law.

4. The accounting expenditure corresponding to this special charge shall not be fiscally deductible from the corporate tax base.

5. In the case of dividends or participations in profits of non-resident entities in Spanish territory, the special charge shall be payable on the day of the profit distribution agreement by the general meeting of shareholders, or body. equivalent.

In the case of the transmission of securities representative of the own funds of non-resident entities in Spanish territory, the special charge shall be payable on the day on which the charge occurs.

6. The special charge shall be self-imposed and entered within 25 days of the date of the accrual. The model for the declaration of this special charge shall be that approved by Order HAP/1181/2012 of 31 May 2012, approving the model 250, Special Gravamen on dividends and foreign source income derived from the transfer of securities representative of the own funds of non-resident entities on Spanish territory, which shall be subject to adaptation to the effects provided for in this provision. '

TITLE V

Trade liberalisation measures and promotion of business internationalisation

Article 27. Amendment of Law 1/2004, of 21 December, of business hours.

Law 1/2004, of December 21, of business hours, is amended as follows:

One. Article 3 (1) is worded as follows:

" 1. The overall schedule in which the shops may carry out their business during the working day of the week may not be restricted by the Autonomous Communities to less than 90 hours. "

Two. Article 4 is worded as follows:

" Article 4. Sundays and holidays.

1. The minimum number of Sundays and public holidays in which shops may remain open to the public shall be sixteen.

2. The Autonomous Communities may amend that number to their commercial needs, increasing or reducing it, without in any case being limited to less than 10 the minimum number of Sundays and public holidays authorized.

3. Each trader shall freely determine the timetable for each Sunday or public holiday in which he or she is active.

4. The determination of the Sundays or public holidays in which the shops may remain open to the public, with the annual minimum indicated above, shall correspond to each Autonomous Community for their respective territorial scope.

5. For the purposes of determining the opening Sundays and public holidays referred to in paragraphs 1 and 2, the Autonomous Communities shall take priority over the commercial attractiveness of the days for consumers, in accordance with the following conditions: criteria:

a) Opening on at least one holiday when two or more continuous holidays occur.

b) Opening on Sundays and holidays corresponding to periods of rebates.

c) Opening on Sundays and holidays with a higher tourist influx in the Autonomous Community.

d) The opening on Sundays or holidays of the Christmas campaign. "

Three. Article 5 is worded as follows:

" Article 5. Establishments with special schedule of schedules.

1. The establishments mainly devoted to the sale of pastry and pastry, bread, prepared dishes, press, fuels and fuels, florists and plants and the so-called convenience stores, as well as those installed in points At the border, at stations and land, sea and air transport and in areas with a high tourist influx, they will have full freedom to determine the days and hours when they will remain open to the public throughout the national territory.

2. They shall also be free to determine the days and hours in which the small-scale sales establishments other than the previous ones, which have a useful surface, shall remain open to the public throughout the national territory. for the exposure and sale to the public of less than 300 square metres, excluding those belonging to companies or distribution groups which do not have the consideration of small and medium-sized enterprises in accordance with the legislation in force.

3. Convenience stores shall mean those which, with a surface useful for exhibition and sale to the public not exceeding 500 square metres, remain open to the public at least eighteen hours a day and distribute their offer, in form similar, between books, newspapers and magazines, food items, discs, videos, toys, gifts, and miscellaneous items.

4. For the purposes of paragraph 1, the Autonomous Communities, on a proposal from the corresponding Councils, shall determine the areas of major tourist affluence for their respective territorial areas. Areas of great tourist affluence shall be considered as areas which coincide with the whole of the municipality or part thereof where one of the following conditions is present:

(a) Existence of a sufficient concentration, quantitatively or qualitatively, of places in accommodation and tourist establishments or in the number of second residences in respect of which they constitute residence usual.

b) That it has been declared a World Heritage Site or in which a real estate of cultural interest is located in the historical historical patrimony.

c) To limit or constitute areas of border area influence.

d) Celebration of major sporting or cultural events of a national or international nature.

e) Proximity to port areas in which tourist cruises operate and record a significant influx of visitors.

f) Which are areas whose main attraction is shopping tourism.

g) When special circumstances are present that warrant it.

5. In any case, in the municipalities with more than 200,000 inhabitants who have registered more than 1,000,000 overnight stays in the year immediately or who have ports in which they operate tourist cruises that they have received in the immediate year More than 400,000 passengers shall be declared at least one area of high tourist affluence in accordance with the criteria laid down in the preceding paragraph.

6. The pharmacy offices, as well as the watertight offices, shall be governed by their specific rules, applying the provisions of this Law in their absence.

7. Within the limits set by this Law, the Autonomous Communities may specifically regulate the business hours of establishments exclusively for the sale of cultural products, as well as those providing services. of this nature. "

Four. The additional first provision is worded as follows:

" Additional disposition first. Regime of freedom of schedules.

If the Autonomous Communities decide not to make use of the option conferred on them by Article 3 (1), traders shall be deemed to have full freedom to determine the opening hours of their business. establishments. "

Five. The additional second provision is worded as follows:

" Additional Disposition Second. Freedom of choice on Sundays and holidays.

Article 28. Amendment of Law 7/1996, of 15 January, for the management of retail trade.

Law 7/1996, of 15 January, of the management of retail trade is amended as follows:

One. A paragraph 4 is added to Article 18 with the following wording:

" 4. Sales promotion activities may be carried out in the same commercial establishment, except in the case of sale in liquidation, provided that there is a proper separation between them and the reporting duties are respected. "

Two. A paragraph 3 is added to Article 20 with the following wording:

" Article 20. Constancy of the price reduction.

" 3. In no case shall the use of sales promotion activities be subject to the existence of a minimum or maximum percentage reduction. '

Three. Article 25 is worded as follows:

" Article 25. Season of rebates.

1. Sales in rebates may take place in the seasonal periods of increased commercial interest according to the criteria of each trader.

2. The duration of each markdown period shall be decided freely by each trader. "

Four. Article 26 (1) is worded as follows:

" 1. The items for sale in rebates must have been previously included in the usual offer of sales. "

Five. Article 27 is worded as follows:

" Article 27. Concept.

1. Sales in promotion or on offer are considered to be sales not specifically covered by other chapters of this Title, which are made at a lower price or on more favourable terms than the usual ones, in order to enhance the sale of certain products or the development of one or more shops or establishments.

2. Articles which are to be marketed as promotional products may be purchased with this exclusive purpose, they may not be impaired, nor shall they be of a lower quality than the same products to be the subject of future ordinary offer at a price. normal.

3. The provisions of Articles 33 and 34 of this Law shall apply to sales of promotion. '

Six. Article 28 is worded as follows:

" Article 28. Concept.

1. The sale of stocks of products whose market value is clearly diminished due to the deterioration, loss, disuse or obsolescence of such stocks, without a product having such a consideration for the mere fact of being a surplus production or season.

2. It is not possible to describe as the sale of balances those products whose sale under such a regime implies risk or deception for the buyer, nor that of those products that are not actually sold for less than the usual price. "

Seven. Article 31 is worded as follows:

" Article 31. Duration and reiteration.

1. The maximum duration of the sale in liquidation shall be one year.

2. No new winding-up shall be carried out in the same establishment of products similar to the previous one in the course of the following three years, except where the latter takes place in the execution of a judicial or administrative decision, by default. total of the activity or because of force majeure. "

Article 29. Amendment of Law 10/1970 of 4 July amending the Export Credit Insurance Scheme.

Law 10/1970 of 4 July amending the Export Credit Insurance Scheme is amended as follows:

One. The second article is worded as follows:

" Article second.

The company may, on behalf and on behalf of its own, operate in any branch of direct insurance other than life, in accordance with the requirements of the recast of the Law on the Management and Supervision of Insurance private, approved by the Royal Legislative Decree 6/2004 of 29 October.

The operations to dispose of the capital of the company owned by the General Administration of the State will be executed in accordance with the provisions of Law 33/2003, of 3 November, of the Patrimony of the Administrations Public, and other rules that may be applicable.

It is for the General Administration of the State to guarantee the public control of the activity of the Account of the State whose management is entrusted to the company, for what the Government through Royal Decree adopted to proposal of the Ministry of Economy and Competitiveness shall establish the control mechanisms for such activity. "

Two. The additional first provision is worded as follows:

" Additional disposition first. Granting of guarantees on behalf of the State.

1. CESCE may guarantee, on behalf of the State, up to the ceiling laid down by the law of general budgets of the State of each year, the economic obligations arising from guarantees provided by third parties, loans, export credits or issues of financial instruments intended to facilitate the financing of foreign trade operations and internationalisation of the Spanish company. In addition, it may guarantee, subject to the same limitations, economic obligations arising from financial instruments, including those resulting from securitisation transactions, the issue of which is supported by loans or loans to the export of Spanish goods and services insured by CESCE.

For the purposes of the foregoing paragraph, CESCE may grant sureties, first-demand guarantees and any other payment or compensation commitments that may be required in the event of non-compliance with the obligations. the purpose of the guarantee and to be approved by the Executive Board of Political Risks on behalf of the State of the Board of Directors of CESCE.

2. Each and every operation intended to be guaranteed in accordance with the above paragraph shall be previously approved by the Commission on Political Risks on behalf of the State of CESCE.

3. The State shall be responsible for the obligations assumed by ECSCE on behalf of that State, for which the laws of general budget of the State shall include the appropriations necessary to cover the risks and expenses incurred by the State account, provided that the rights collected and the reserves which, where appropriate, are not sufficient are not sufficient. "

Article 30. Amendment of the Law 24/1988, of July 28, of the Stock Market.

A new letter (l) is added to item 2.1:

"l) Internationalization cards."

Article 31. Amendment of Law 44/2002 of 22 November of Measures of Reform of the Financial System.

Law 44/2002 of 22 November is amended as follows:

One. A new paragraph is added at the end of the first paragraph of Article 13 with the following wording:

" At the time of issue of the territorial cedules, of those loans and loans that may also guarantee the issuance of internationalisation cards pursuant to Article 13a, first paragraph, point (a) it shall be chosen which shall ensure such emission.

These loans and loans will not be able to guarantee both types of cards simultaneously. They will also not be able, once assigned as a guarantee for the issuance of territorial cedulas, to stop guaranteeing such cedulas to become a guarantee of internationalisation cards. "

Two. A new eighth paragraph is added to Article 13 with the following wording:

" Eighth. The issuing entity of the territorial ceding shall keep a special accounting record of the loans and loans which serve as guarantees for the issuance of territorial cedulas. The annual accounts of the issuing institution shall, in the form that it is regulated, collect the essential data for that registration. '

Three. A new Article 13a is added with the following wording:

" Article 13a. Internationalization cedulas.

First. Credit institutions may issue fixed income securities with the exclusive denomination of "Internationalisation Cedulas", the capital and interest of which shall be particularly guaranteed by:

(a) Loans and loans linked to the financing of contracts for the export of Spanish goods and services or the internationalisation of companies resident in Spain, granted to or guaranteed by government central banks, central banks, regional governments, local authorities, public sector entities, or multilateral development banks, and international organisations, and which are of high credit quality.

At the time of the issuance of internationalisation cards, loans and loans of the type referred to in this letter which could also guarantee territorial ceding under the provisions of the first paragraph Article 13 shall be chosen which shall ensure such emission.

These loans and loans will not be able to guarantee both types of cards simultaneously. They will also not be able, once assigned as a guarantee to the issuance of internationalization cards, to stop guaranteeing such cedulas to become a guarantee of territorial cedulas.

(b) Loans and loans linked to the financing of contracts for the export of Spanish goods and services or the internationalisation of companies resident in Spain, granted to debtors who are not undertakings financial institutions or financial institutions, and which are of high credit quality.

(c) Loans and loans linked to the financing of contracts for the export of Spanish goods and services or the internationalisation of companies resident in Spain which enjoy credit risk coverage by means of insurance or guarantee, on behalf of the State, issued by CESCE, in accordance with the provisions of Article 1 and in the first provision of Law 10/1970 of 4 July, amending the Credit Insurance Scheme the Export. Similarly, loans and loans of this kind shall also be permitted if such hedges or guarantees are issued, under joint arrangements, with another or other States, and which are of high credit quality, through their respective credit rating agency. the export credit or similar nature body, and the financing is intended for contracts with the participation of multiple suppliers resident in different jurisdictions.

(d) the replacement assets referred to in the second subparagraph and the economic flows generated by the derivative financial instruments linked to each issue, and in particular those that provide cover for the risk of type in the conditions which are determined to be determined.

(e) Loans and loans linked to the financing of export contracts for goods and services of any nationality that are covered by credit risk coverage by insurance or guarantee on behalf of high states credit quality, issued by their respective export credit agencies or bodies of similar nature.

The Minister of Economy and Competitiveness shall specify the characteristics that the assets referred to in points (a) to (e) of this paragraph shall be present in order to be considered to be of high credit quality. In any case, their risk weight for the purposes of compliance with the own resources requirements for credit risk established in the solvency rules shall be a maximum of 50%.

Second. Internationalization cards may be backed up to a limit of 5 percent of the principal issued by the following replacement assets:

(a) fixed income securities represented by notes on account issued by the State, other Member States of the European Union or the Institute of Official Credit

(b) mortgage cards admitted to trading on an official secondary market, or on a regulated market, provided that such cards are not guaranteed by any loan or credit secured by the mortgage. issuer of internationalisation cards or other entities in their group,

(c) mortgage bonds admitted to trading on an official secondary market, or on a regulated market, with a high credit quality in the terms provided for in the first subparagraph, provided that such securities are not guaranteed by any loan or credit with a mortgage guarantee granted by the issuing institution itself of internationalisation cards, or by other entities in its group,

d) securities issued by mortgage securitisation funds or by asset-backed securitisation funds admitted to trading on an official secondary market, or on a regulated market, with a high credit quality on the terms provided for in paragraph 1, provided that such securities are not secured by any loan or credit granted by the issuing institution itself of internationalisation cards or by other entities in its group;

(e) territorial cedules admitted to trading on an official secondary market, or on a regulated market, provided that such cards are not guaranteed by any loan or credit granted by the issuing institution itself. internationalisation cards, or by other entities in your group,

(f) internationalisation cards admitted to trading on an official secondary market, or on a regulated market, provided that such cards are not guaranteed by any loan or credit granted by the institution itself Issuing of internationalisation cards, or by other entities in their group,

(g) other fixed income securities admitted to trading on an official secondary market, or on a regulated market, with a high credit quality in the terms provided for in the first subparagraph, provided that those securities do not issued by the issuing entity itself of internationalisation cards, or by other entities in its group,

h) other low-risk, high-liquidity assets to be determined on a regulatory basis.

Third. The internationalisation cards must not be registered in the Commercial Register or apply the rules contained in Title XI of the recast text of the Law of Capital Societies approved by the Royal Decree Legislative 1/2010, of 2 July, nor those provided for in Law 211/1964 of 24 December on the regulation of the issuance of obligations by companies which have not adopted the form of public limited companies, associations or other legal persons, and the Constitution of the bondholders ' union.

Fourth. The total amount of the cards issued by a credit institution shall not exceed 70% of the amount of the unamortised loans and loans referred to in the first subparagraph, and in the terms provided therein.

However, if you exceed that limit, you must recover it within a period of not more than three months, increasing your loan or credit portfolio above, by acquiring your own cards on the market or through the depreciation of cards for the amount necessary to restore the balance, and in the meantime it must cover the difference by a cash or public fund deposit at the Banco de España, or by affecting the payment of new assets replacing those referred to in the second paragraph, provided that the limit is met set out in that paragraph.

Fifth. The holders of the cards shall have a preferential right to the assets referred to in the first paragraph of this Article for the collection of the rights derived from the title which they hold on those securities, in the terms of the 1.922 of the Civil Code.

This title will have the status of executive in the terms provided for in the Civil Procedure Act.

Sixth. A credit institution issued by a credit institution, to be amortisation, shall have the same treatment as mortgage holders for the purposes of Article 38 (2) (c) of Royal Decree 1309/2005 of 4 November 2005 approving the Regulation of Law 35/2003 of November 4, of collective investment institutions, and adapts the tax regime of collective investment institutions.

Seventh. The issued internationalization cards may be admitted to trading on the securities markets, in accordance with the provisions of Law 24/1988 of 28 July of the Securities Market and acquired by the institutions, in which case they will be represented by annotations in account.

Eighth. In the case of competition, holders of internationalisation cards shall enjoy the special privilege set at number 1. Article 90 (1) of the Insolvency Law.

Without prejudice to the foregoing, they shall be treated during the contest, in accordance with the provisions of Article 84 (2) of the Insolvency Law, and as credits against the mass, the payments that correspond to the depreciation of capital and interest on internationalisation cards issued and outstanding at the date of application of the tender up to the amount of revenue received from the loan of the loans supporting the Cedulas.

Ninth. The issuing institution of internationalisation cards shall keep a special accounting record of the loans and credits that serve as collateral for the issuance of internationalisation cards and, if they exist, of the replacement assets immobilised to cover them, as well as the financial instruments linked to each issue. The annual accounts of the issuing institution shall, in the form that it is regulated, collect the essential data for that registration. '

Article 32. Amendment of Royal Decree-Law 4/2011 of April 8, of urgent measures of impulse to internationalisation through the creation of the business public entity Spanish Foreign Trade Institute (ICEX).

Real Decree-Law 4/2011, of 8 April, of urgent measures of impulse to internationalisation through the creation of the business public entity Spanish Foreign Trade Institute (ICEX), is amended as follows:

One. The title is worded as follows:

"Real Decree-Law 4/2011, of 8 April, of urgent measures of impulse to internationalisation through the creation of the business public entity ICEX Spain Export and Investments (ICEX)."

Two. Article 1 (1) is worded as follows:

" 1. The business public entity ICEX Spain Exportación e Inversiones (hereinafter ICEX) is hereby established, in accordance with the provisions of Articles 43.1.b and 61.1 of Law 6/1997 of 14 April of the Organization and the Functioning of the Administration General of the State, as a transformation of the current entity of public law Spanish Institute of Foreign Trade created by the Royal Decree-Law 6/1982, of April 2, being attached to the Ministry of Economy and Competitiveness through the Secretary of State for Trade. '

Three. Article 3 (1) is worded as follows:

" 1. It is the purpose of the ICEX to implement the actions which, in the framework of the economic policy of the Government, aim to promote exports, support for the internationalization of the Spanish company and improve its competitiveness thus as the attraction and promotion of foreign investments in Spain. The activities developed by the ICEX are considered to be of general interest. "

TITLE VI

Infrastructure, transport and housing measures

Article 33. Amendment of Royal Decree-Law 13/2010 of 3 December 2010 on actions in the field of taxation, labour and liberalisation to promote investment and job creation.

Article 13 of Royal Decree-Law 13/2010, of 3 December 2010, of actions in the field of taxation, labour and liberalising measures to encourage investment and job creation, which is drawn up in the following areas, is amended. terms:

" 1. At the airports attributed to the management and operation of "Aena Airports, S.A." The participation of Autonomous Communities and Cities and local corporations, and representative business and social organizations shall be guaranteed.

2. For the purposes set out in the previous paragraph, 'Aena Aeroporports, S.A.' An Airport Coordination Committee shall be established in each Community and Autonomous City.

3. The Government shall establish the composition and operating arrangements of the Airport Coordination Committees, whose members shall represent the public administrations, the Council of Chambers and the economic and social organisations. representative in the respective Community or Autonomous City. In any case, its composition shall include the participation of:

(a) A representative of the Ministry of Public Works, who will hold the Presidency of the Airport Coordination Committee.

b) Two representatives of the respective Community or Autonomous City.

c) Three representatives of "Aena Airports, S.A.".

d) Three representatives of the local corporations, appointed on a proposal from the association of municipalities and provinces of autonomy.

e) A representative of the Council of Chambers of the Community or Autonomous City.

f) A representative of the representative economic and social organizations in the respective Autonomous Community or City, designated by the latter.

The Airport Coordination Committee of the respective Community or Autonomous City, which will meet at least twice a year and whenever requested by the absolute majority of its members. A coordination committee may be set up for each airport on the basis of annual passenger traffic, in the terms of the rules laid down in this Regulation.

The airport director shall be a full member of the coordination committee of the airport concerned.

4. Are functions of the Airport Coordination Committee of the respective Community or Autonomous City:

a) Velar for the adequate quality of airport services and airport activity, proposing those actions that are considered necessary to promote the development of airport activity.

b) To collaborate with Aena Airports, S.A., and, where appropriate, the competent public administrations, in the definition of the strategy to be developed in relation to the airports of the respective community or Autonomous City, in in the commercial field, taking into account its territorial and competitive context.

c) Meeting the proposals of "Aena Aeropuertos, S.A." regarding aeronautical and acoustic easements.

d) Collaborate with "Aena Airports, S.A." on the definition of the strategic lines of the airports, in particular by informing the Directors ' Plans of the respective airports, before being submitted for approval by the Ministry of Public Works.

e) Knowing the consultation procedure developed by "Aena Aeropuertos, S.A." in respect of airport charges, in accordance with the provisions of Law 21/2003, in order to amend it, in relation to the airports of the respective Community or Autonomous City.

f) Canalize the actions related to the promotion of air transport, in the field of its competences.

g) Promote actions that are necessary for the strengthening of air connectivity through the establishment and promotion of new air, international and national routes.

h) To collect data and information on any aspects of airport management that are necessary in order to be able to complete the other functions attributed to them in this paragraph.

(i) Developing as many functions as are appropriate to increase passenger transport and air cargo, as well as any other functions attributed to it by the provisions adopted in the field of airports of interest general. "

Article 34. Amendment of Law 21/2003 of 7 July on Air Safety.

Article 92 of Law 21/2003, of July 7, of Air Safety is amended, which will have the following wording:

" Article 92. Proposal to update the amounts.

1. The proposal to update the amounts of the unit rates corresponding to the public health benefits defined in this chapter shall be carried out annually, at the beginning of each calendar year, in the percentage resulting from the of the application of the following formula:

To this effect it is understood by:

• Required or planned revenue per passenger = Required or expected regulated revenue/n. number of passengers.

• Required regulated income: Income from the benefits referred to in Article 68.2, which would be necessary for the recovery of the expected costs for year n.

• Expected regulated revenue: Income from the benefits referred to in Article 68.2, established in the PAP of the year n-1

• Required regulated revenues will be calculated, for year n, by application of the following formula:

Required Regulated Revenue = Operating Expenses + Capital Cost + Deficit Adjustment

2. The definition of each of the headings in the formula is as follows:

(a) Operating expenses: corresponds to the sum of the following headings in the PAP operating budget:

1. Aprovisionations.

2. Personal Expenses.

3. Other operating expenses.

4. Depreciation of the Immobilized.

5. º Impairment and result by immobilized enajenations.

6. Grants granted and transfers made by the entity.

7. Impairment of the Consolidation Trading Fund.

b) Capital cost: corresponds to the amount resulting from the weighted average cost of capital before tax (CMPCAI, hereinafter), to the average value of Net Assets during year n, calculated as the semi-sum of the values of the Net Assets at the end of the years n-1 and n appearing in the PAP.

The two essential components CMPCAI and Neto Assets are described below:

1. º CMPCAI (in%): Result of using the following formula:

where CMPCDI is the weighted average cost of nominal capital after tax:

Formula in which:

D = Debt amount, both bank and non-bank, average of year n.

E = The book value of the Own Resources (Neto Heritage listed in the forecast balance sheet of the year n of the PAP) will be taken.

Kd = Cost of the Debt Before Tax, calculated as the Financial Expenses divided between the previous D amount.

T = Benefit Tax Tax Rate (in%) applicable to year n for which the rate revision is being calculated.

ke = Cost of Own Resources, calculated according to the following formula:

ke = RF + ßL PM

Where:

i) RF: Risk Free Rate. The average of the internal rate of return of the Spanish State Bonus to 10 years of the last 12 months available at the time of the preparation of the proposal will be taken.

ii) PM: Market risk premium (in%). It is the incremental profitability that an investor demands on stocks above fixed income without risk. The fixed value of 4,21% shall be taken.

iii) ßL: Beta Proprietary Resources or leveraged Beta. It is calculated, from the Beta of assets and the level of indebtedness, by means of the formula:

Where:

ßu: Beta of Assets. It reflects the risk of the business, without taking into account the financial risk arising from higher borrowing. For the airport business, the value of 0.7, average of the estimates made for the airport business by a panel of consultants, Investment Banking and Investment Funds in Infrastructures has been taken for this parameter.

2. Net Assets. It is the sum of the Debt and the Own Resources, i.e.:

Net Assets = D + E

Formula in which D and E values will be taken before.

For the purposes of the above components of the formula, account will be taken exclusively of the operating expenses, the Net Assets, the Deures and the Own Resources, linked to the Flight Fields and Terminals which give rise to the public property benefits referred to in Article 68 of Law 1/2011.

However, in order to soften the increase in tariffs, it is established that from the year 2014 and for a period of five years, in order to obtain the required regulated revenues, it will be added to the result that the The above mentioned formula, the Operating Costs generated by the activities related to the private prices of the Terminals Areas and will be deducted, the Revenue corresponding to the private prices derived from those Terminals Areas, both by the correction coefficient K, which is then detailed on the basis of the year application:

Correction Coefficient K

		2015	2016	2017	2018
80%	60%	40%	20%	0%

This percentage, in addition to the operating expenses mentioned above, will be taken into account for the calculation of the cost of capital applying to the Net Assets, Debt and Own Resources linked to the Income from Private Prices derived from the exploitation of the Terminals. For the purposes of its application, revenue, expenditure, investments and other items generated by expansion and international development activities are considered and receive the same treatment as those arising from commercial activities outside the terminal.

c) Deficit adjustment. If in the financial years 2013, 2014 and 2015 the result of the application of this formula leads to an increase of more than the percentage representing the year-on-year CPI, increased by 5 points, the maximum increase to be applied will be this, for the next three years, to recover the possible deficit produced.

3. In order to ensure the economic efficiency in the management of airports, "Aena Aeroporports, S.A.", directly or on a proposal from its subsidiary companies, may propose for each airport:

a) Coefficient correctors.

(b) Bonifications for the increase of passengers, frequencies or routes in the public heritage services covered by Chapter II. The application of such bonuses should, in any case, be based on transparent and objective criteria and be compatible with the competition rules.

4. The Minister for Development shall, by order of the Government's Delegation for Economic Affairs, develop the general criteria to be followed by the proposals for correction coefficients and bonuses provided for in the previous paragraph taking into account the following principles:

a) Ensure economic efficiency in airport management.

b) Maximum possible contribution of each airport to the competitiveness of its area of economic influence, limiting increases of amounts that could have a serious injury on certain traffics, particularly those highly dependent on the airport

c) The economic self-sufficiency of each airport, taking into account both its past evolution and its medium-and long-term economic and financial forecasts

(d) Ensure effective competition between airports on the basis of the efficiency and quality of the services provided at the lowest possible cost, so that the amounts of the services will incorporate the cost structure of the each Airport.

Both the correction coefficients and the proposed bonuses will be integrated into the formula provided for in the preceding paragraphs, not accepting those proposals for correction coefficients or bonuses that do not ensure at a global level the percentage that results from it.

The correction coefficients, which may range from 1.30 to 0.70, and the bonuses, which will not exceed 10%, will apply to the unit amounts of the defined public property benefits in the previous articles. The final correction coefficients for each airport and the bonuses which, if appropriate, will be established on an annual basis in the General Budget Law of the State. "

Article 35. 2009-2012 State Housing and Rehabilitation Plan.

As of the entry into force of this Royal Decree-Law, the aid of subsidization of loans contained in Royal Decree 2066/2008, of 12 December, for which the State Plan of Housing is regulated and Rehabilitation 2009-2012. The same shall not be recognised as those applications which are being processed and which have not been granted by the Autonomous Community.

Article 36. Basic income for emancipation.

1. As from the entry into force of this Royal Decree-Law, the monthly amount of the aid to facilitate the payment of the expenses related to the rental of the usual dwelling, provided for in Article 3.1.a) of Royal Decree 1472/2007, for which regulates the basic income of emancipation, in the terms foreseen in the Royal Decree-Law 20/2011, of December 30, of urgent measures in budgetary, tax and financial matters for the correction of the public deficit, will be 147 euros.

Likewise, the beneficiaries whose resolution has been extinguished by some of the causes established in law, will not be able to resume the right by crediting the current compliance with the requirements required for their recognition. although they had not previously exhausted the planned maximum period. Similarly, they shall not be entitled to the payment of the aid those applications which were submitted before 31 December 2011, have not obtained a favourable resolution or have not been communicated to the Ministry of Public Works before to the entry into force of this Royal Decree-Law.

2. The perception of the aid to facilitate the payment of the costs related to the rental of the usual dwelling will be incompatible with other aid or subsidies established for the tenants in the regional regulations.

TITLE VII

Measures for the suppression of mismatches between costs and revenues in the electricity sector

Article 37. Establishment of measures in island and extra-island electrical systems.

1. The fixed and variable costs of generation plants under ordinary regime in the island and extra-island electrical systems, resulting from the application of the revisions to be established in the provisions developed by the Royal Decree-Law 13/2012 of 30 March 2001 transposing directives on the internal market in electricity and gas and in the field of electronic communications, and laying down measures for the correction of deviations from the (i) the adjustment of the costs and revenues of the electricity and gas sectors will be applicable to the remuneration of the generation costs recognised to the generators under ordinary scheme on those systems since 1 January 2012.

2. In addition to the revisions of the remuneration model approved in those provisions which modify the calculation of fixed and variable costs of the generation plants in ordinary system of the island's electrical systems and The following measures have been introduced since 1 January 2012:

(a) The remuneration of the costs of a recurring nature referred to in Article 5 (3) of Order ITC/914/2006 of 30 March 2006 laying down the method of calculating the remuneration of the the power guarantee for installations of generation under ordinary system of island and extra-island electrical systems.

(b) The financial remuneration rate for the calculation of the financial remuneration for the investment of each group referred to in Article 5 (2) of the ITC/914/2006 Order of 30 March, which is will correspond with the value of the State Bonds to ten years plus 200 basis points.

(c) The unit values of the annuity in terms of fixed operation and maintenance referred to in Article 5 (3) of Order ITC/914/2006 of 30 March, updated, are reduced by 10%. by resolution of 7 March 2011, of the Directorate-General for Energy Policy and Mines, for which the unit value of the annual power guarantee GPOTn (i) corresponding to the generation facilities under ordinary scheme of the island and extra-island electricity systems for the year 2011.

The Ministry of Industry, Energy and Tourism is enabled to review both the financial rate of remuneration and the unit values of the annuity in terms of fixed operation and maintenance referred to in this report. Article.

Article 38. Amendment of Law 54/1997 of 27 November of the Electrical Sector.

Law 54/1997 of 27 November, of the Electrical Sector, is amended in the following terms:

One. Article 17 (4) is amended to read as follows:

" 4. Where the activities or installations for electricity supply are taxed, directly or indirectly, with own taxes of the Autonomous Communities or surcharges on state taxes, the access toll shall be included in the a territorial supplement covering the entire amount of the cost incurred by that tax or surcharge and which must be paid by the consumers located in the territorial scope of the respective Autonomous Community.

In the event that the taxes are local and are not determined by state regulations, the access toll may include a territorial supplement that covers the entire cost of the cost. "

Two. Article 18 (5) is amended as follows:

" 5. In the event that the activities or installations for electricity supply were taxed, directly or indirectly, with own taxes of the Autonomous Communities or surcharges on State taxes at the rate of last resort, the include a territorial supplement covering the entire cost incurred by that tax or surcharge and which must be paid by the consumers located in the territorial area of the respective Autonomous Community.

In the event that the taxes are local and are not determined by state regulations, the rate of last resort may be included in a territorial supplement that covers the entire cost. caused. "

Article 39. Modification of the remuneration of the transport activity.

1. It is established as a criterion for the transport activity that the remuneration for investment will be made for those non-amortised service assets on the basis of their financial remuneration, the net value of them.

2. In accordance with paragraph 1, the remuneration for the year 2012 for the transport activity to be collected by the undertakings in accordance with the following table is amended as follows:

Pay	Thousands of
Grid Spain, S.A.	1.294.173
Union Fenosa Distribution, S.A.	36.992
Peninsular total	1.331.164
Red Electrica de España, S.A. (extrapeninsular)	146.288
Total extrapeninsular	146.288
Total	1.477.452

Article 40. Amendment of Royal Decree 485/2009 of 3 April 2009 regulating the implementation of the supply of last resort in the electricity sector.

The additional provision octava.1 of Royal Decree 485/2009 of 3 April 2009 regulating the implementation of the supply of last resort in the electricity sector is worded as follows:

" 1. The existence of a revenue shortfall in the liquidations of the regulated activities of the electricity sector generated in 2006, including the minoration of the remuneration for 2006 of the activity of production of electrical energy in the amount equivalent to the value of the greenhouse gas emission allowances allocated free of charge, amounting to a value at 31 December 2006, of EUR 2,279,940,066,63.

This amount will be recovered through the electricity charge for a period of fifteen years from 1 January 2007. The outstanding amount of payment shall be in the interest of updating each year from 31 December 2006.

The amount of interest shall be annual, applying the EURIBOR three months from the average of the quotations for the month of November of the previous year plus a spread of 65 basis points to the amount to be recovered at 31 December of each year. year. "

Article 41. Amendment of Royal Decree 437/2010, of 9 April, for which the regulation of the process of securitisation of the electricity system deficit is developed.

Article 2.2 (a) of Royal Decree 437/2010 of 9 April 2010, for which the regulation of the process of securitisation of the electricity system deficit is developed, is worded as follows:

"(a) Peninsular Cobro Rights 2006: The interest rate is EURIBOR three months from the average of the quotes for the month of November of the year prior to the date of the update."

Article 42. Type of final interest to be applied for the purpose of calculating the transfer price to the Electricity System Deficit Titling Fund.

1. The definitive interest rate to be applied for the purposes of calculating the transfer price to the Deficit Entitlement Fund of the charging rights for the "Rights of the Peninsular 2006" is EURIBOR three months from the date on which it is the average of the quotations for the month of November of the year preceding the date of the update, in accordance with Article 2.2 (a) of Royal Decree 437/2010 of 9 April.

2. Notwithstanding the above, the difference between the said transfer price to the Electricity System Deficit Titling Fund and the one that would have resulted from the application of the interest rate set out in the additional eighth provision of the Royal Decree 485/2009 of 3 April 2009 will have the consideration of the liquidable cost of the system for the purposes of the provisions of the Royal Decree 2017/1997 of 26 December, for which the procedure for the liquidation of the costs of the transport, distribution and marketing at tariff, the permanent costs of the system and the costs of diversification and security of supply.

Additional disposition first. Measures in relation to the workers of the service companies contracted by the Administration.

The entities, bodies and entities that are part of the public sector in accordance with Article 3.1 of the recast of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November, give their respective fields of competence the relevant instructions for the proper implementation of the external services they have contracted, in order to clarify the relationship between the managers of the administration and the staff of the contracted undertaking, avoiding, in any event, acts which could be regarded as determining the recognition of an employment relationship, without prejudice to the powers conferred on the contracting authority by the law on public sector contracts in order to implement the contracts. To this end, the relevant authorities, bodies and entities shall, before 31 December 2012, provide the relevant instructions to avoid actions which could be considered as determining factors for the recognition of an employment relationship.

In the case that by virtue of a judicial judgment the workers of the companies are converted into employment personnel of the Administration, the salary to be collected will be the one corresponding to their professional classification of agreement with the collective agreement applicable to the staff of the Administration, a favourable report of the competent bodies being required to enforce the requirements of the budgetary laws.

Additional provision second. Suspensions or amendments to collective agreements, covenants and agreements affecting employment personnel due to substantial changes in economic circumstances.

For the purposes of Article 32 and 38.10 of the Basic Staff Regulations, it is understood that there is a serious public interest arising from the substantial alteration of the economic circumstances when the Public administrations should adopt measures or plans for adjustment, for the requirement of public accounts or financial economic character to ensure budgetary stability or the correction of the public deficit.

Additional provision third. Obligations for the reporting of personal information.

In application of the principle of transparency provided for in Organic Law 2/2012, of 27 April, of budgetary stability and financial sustainability, the Autonomous Communities and local authorities will refer to the Ministry of Finance and general government information relating to staff expenditure, with reference to the bodies of dependency, remuneration, staff classes, envelopes or templates among other information.

By the Ministry of Finance and Public Administrations, the form, content, breakdown and periodicity in which such information is to be transmitted shall be determined in a regulatory manner.

The provisions of this additional provision are of a basic nature and are dictated by the provisions of Articles 149.1.13ª and 156.1 of the Constitution.

Additional provision fourth. Application of Title I of this Royal Decree-Law to Public Powers.

According to the provisions of article 1.1 of the Organic Law 2/2012 of 27 April, of budgetary stability and financial sustainability, according to which the guiding principles established in this Law link all the public authorities and, in application, in particular, of the principle of transparency as laid down in Article 6 thereof, the constitutional or statutory bodies to which the measures laid down in this Directive are not directly applicable to them. real decree-law in attention to their autonomy, they will transmit information on the initiatives In the event of a failure to comply with the provisions of Title I of the Royal Decree-Law, the members of those bodies and the staff who provide their services in the Member States shall be responsible for the implementation of the rationalisation measures provided for in Title I of this Royal Decree-Law. same.

Additional provision fifth. Possibility for officials of the General Administration of the State belonging to Subgroups A1 and A2 to request the reduction, on their own request, of the specific supplement.

1. Officials of the General Administration of the State belonging to Subgroups A1 and A2, falling within the scope of Royal Decree 598/1985 of 30 April 1985, may apply to the organs and units of staff with powers in the staff of the Departments, Autonomous Bodies and Social Security Management Entities in which the reduction of the amount of the specific supplement corresponding to the position they perform is intended to bring it into line with the the percentage referred to in Article 16.4 of Law 53/1984 of 26 December 1984, Incompatibilities of Personnel to the Public Administrations Service.

2. It is excluded from this possibility to the officials who occupy positions in Gércias of government members and senior positions of the General Administration of the State, to those who have assigned posts that have been assigned to the level 30 destination and 29.

Additional provision sixth. Adequacy for members of the Armed Forces and the Civil Guard.

1. Provisions of a general nature which, for members of the Armed Forces and the Civil Guard, govern the matters contained in Title I shall be construed as amended in the terms laid down in this legal provision.

2. The members of the Armed Forces and the Civil Guard as referred to in Article 21 of the recast of the Law on Social Security of the Armed Forces, approved by Royal Legislative Decree 1/2000 of 9 June, which they suffer temporary insufficiency of psycho-physical conditions for the service, they shall receive 50% of the basic and supplementary remuneration, and the provision of the child in charge, if any, from the first to the third day of the insufficient, taking as a reference those they perceived in the immediate month before the date of such insufficiency. From the fourth day to the twentieth day, both inclusive, they will receive seventy-five percent of the basic and complementary salaries, as well as the provision of the child in charge, if any. From the twentieth day, they shall first receive all the basic remuneration, the child's benefit, if any, and the additional remuneration.

If the failure has occurred in service or as a result of hospitalization or surgical intervention, the remuneration to be received may be supplemented, from the first day, to the maximum of the 100% of the remuneration that came from such staff in the month before the failure to do so.

Additional provision seventh. Economic benefits for care in the family environment and support for non-professional carers provided for in Article 18 of Law 39/2006 of 14 December, recognised and not perceived.

1. From the date of entry into force of this royal decree, the economic benefits for care in the family environment and support for non-professional carers provided for in Article 18 of Law 39/2006 of 14 December will cease to produce retroactive effect for persons who have not yet begun to receive the economic benefits recognised in their favour, who will, in any event, retain the right to receive the amounts which, as a result of the retroactive, have already been accrued so far.

2. From the date of entry into force of this royal decree, the economic benefits for care in the family environment and support to non-professional carers provided for in Article 18 of Law 39/2006 of 14 December, recognised as the persons referred to in the preceding paragraph shall be subject to a maximum suspension period of two years from the date of the decision on recognition of the benefit or, where appropriate, from the date of the six-month period. from the filing of the application without having been given and the express resolution of recognition of the provision, which shall be interrupted at the time when the person concerned starts to receive the benefit.

Additional disposition octave. Arrangements for special agreements in the Social Security System of non-professional carers of persons in a situation of dependency.

1. As of the date of entry into force of this royal decree-law, the special convention regulated in Royal Decree 615/2007 of 11 May, which regulates the Social Security of caregivers of persons in a situation of dependence, will have, for non-professional carers, voluntary character and may be subscribed between the non-professional carer and the General Social Security Treasury.

2. Social security contributions by the special agreement referred to in the preceding paragraph shall be solely the responsibility of the subscriber.

3. These special conventions will have effects from the date of the special convention subscription request.

Additional provision ninth. Constitution of the Territorial Council of Social Services and the System for Autonomy and Attention to Dependence.

1. Within the maximum period of six months from the entry into force of this royal decree-law, the Territorial Council of Social Services and the System for Autonomy and Attention to the Dependence shall be established in Article 8 of the Law. 39/2006, dated 14 December.

The Territorial Council of Social Services and the System for Autonomy and Attention to Dependence, once constituted, will approve its internal operating rules.

2. The Sectoral Conference on Social Affairs is hereby deleted.

Additional provision 10th. References to the name of certain organs.

1. References to the Ministry of Labour and Social Affairs and its holder in Law 39/2006 of 14 December shall be construed as being made to the Ministry of Health, Social Services and Equality and to its holder. References to the holder of the Secretary of State for Social Services, Families and Disabilities shall also be construed as being made to the holder of the Secretary of State for Social Services and Equality.

2. The references contained in the legislation in force to the Territorial Council of the System for Autonomy and Attention to Dependence and to the Sectoral Conference of Social Affairs will be understood as the Territorial Council of Social Services and of the System for Autonomy and Attention to Dependence.

Additional provision eleventh. Declaration of areas of great tourist influx in the municipalities that would meet in 2011 the requirements of article 5.5 of Law 1/2004, of 21 December, of Commercial Horarios, in the wording given by this royal decree-law.

1. Within six months of the entry into force of this royal decree-law, the Autonomous Communities will declare at least one area of great tourist affluence in the municipalities with more than 200,000 inhabitants who have registered more than 1,000,000 inhabitants. Overnight stays in 2011 or with ports in which more than 400,000 passengers have received tourist cruises in 2011. The declaration of areas of high tourist affluence shall be made taking into account the criteria laid down in Article 5.4 of Law 1/2004 of 21 December.

2. For the purposes of the above paragraph, the municipalities of more than 200,000 inhabitants, of high hotel occupancy or high number of passengers on tourist cruises, are listed in the Annex.

Additional disposition twelfth. Aims and functions of the Energy Diversification and Saving Institute.

The Institute for Energy Diversification and Saving (IDAE) will exercise in addition to the functions provided for in the additional twenty-first provision. Three of the Law 46/1985 of 27 December of the General Budget of the State for 1986 the following:

a) Support the development of technologies aimed at the decarbonization of electrical generation.

b) Technical and economic assistance to the Ministry of Industry, Energy and Tourism, when expressly required, in the administrative, judicial or arbitral proceedings in which the General Administration of the Status.

(c) Develop the functions of the instrument and technical service of the General Administration of the State, and the agencies and entities dependent on it, for the work entrusted to it.

d) Any other functions that are legally or regularily attributed to you.

Additional disposition thirteenth. The contracting regime of the IDAE.

1. The IDAE contracting regime will be provided for in the Royal Legislative Decree 3/2011 of 14 November, approving the recast text of the Law on Public Sector Contracts.

2. The IDAE, in terms of its statutes, shall have the consideration of its own instruments and technical service of the Administration for the purposes specified in Article 24.6 of the recast of the Law on Public Sector Contracts, approved by Royal Legislative Decree 3/2011 of 14 November, for the performance of all the works entrusted to it by the General Administration of the State and the agencies and entities dependent on it, which have the consideration of power the contracting authority, in all matters relating to its purposes and functions, being obliged to carry out the works entrusted to you in accordance with the instructions set out by the commendant.

Additional disposition fourteenth. Progressiveness in network access tolls.

The Minister of Industry, Energy and Tourism is enabled to establish criteria for progressive implementation of the access tolls to be approved in accordance with the provisions of Article 17 of Law 54/1997 of 27 November 1997, Electrical Sector.

In determining these criteria, the average consumption of the supply points will be taken into account, without the vulnerable consumers being affected.

Additional provision 15th. Territorial supplements for application to access tolls and rate of last resort.

The Minister of Industry, Energy and Tourism is hereby enabled to determine, with the agreement of the Government Delegation for Economic Affairs, the specific taxes and surcharges to be considered for the purposes of the application of the territorial supplement to the access tolls and rates of last resort, in accordance with the provisions of Articles 17 and 18 of Law 54/1997 of 27 November of the Electrical Sector, as well as the mechanisms necessary for its management and settlement

Additional provision sixteenth. Application of the sixth additional provision of Law 2/2012, of 29 June, of General State Budgets for the year 2012.

For the purposes of the application of the additional provision, sixth of Law 2/2012, of 29 June, of the General State Budget for the year 2012, the consideration of the percentages of cession in favor of the local entities included in the model of the sale of State taxes, cited in paragraphs One and Three of that provision, for the purpose of calculating the final settlement for the year 2010, to be understood as an exclusive application to determine the transfer of the Income Tax of the Physical Persons. As regards the liquidation of the transfer of indirect taxes, the rates of disposal laid down in Articles 93, 94, 95, 101, 102 and 103 of Law 26/2009 of 23 December of the General Budget shall apply. of the State for the year 2010. "

Additional 17th disposition. Tax benefits applicable to the "Madrid 2020 candidacy".

One. The "Madrid 2020 candidature" shall be considered as an event of exceptional public interest for the purposes of Article 27 of Law 49/2002 of 23 December of the tax regime of non-profit and non-profit entities. tax incentives for patronage.

Two. The duration of the support programme for this event shall cover the years 2012 and 2013.

Three. The certification of the adequacy of the expenditure incurred on the objectives and plans of the programme shall be carried out in accordance with the provisions of Law 49/2002.

Four. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific plans and programmes of activities shall be carried out by the competent body in accordance with the provisions of Law 49/2002.

Five. The tax benefits of this programme shall be the maximum laid down in Article 27.3 of that Law 49/2002.

18th additional disposition. Temporary incapacity in State Administration.

The official and working staff of the General Administration of the State and agencies and entities of them dependent on the General System of Social Security will be recognized as the following in the cases of Temporary disability:

1. When the situation of temporary incapacity arises from common contingencies, until the third day, it will be recognized as a reward of fifty percent of the salaries that have been received in the month before the incapacity was caused. From the fourth to the twentieth day, both inclusive, a supplement to the economic benefit recognized by the Social Security will be recognized equal to the seventy-five percent of the salaries that came from staff in the month before the incapacity was caused. From the twentieth day, including, you will be recognized as a provision equivalent to one hundred percent of the remuneration that was received in the month before the incapacity was caused.

The State Administration shall determine in respect of its personnel, the cases in which the complement is exceptionally and duly justified to reach 100 percent of the remuneration that they have enjoyed in each time. For these purposes, the assumptions of hospitalization and surgical intervention shall be considered in any case duly justified.

2. When the situation of temporary incapacity derives from professional contingencies, the benefit recognized by the Social Security will be supplemented throughout the period of duration of the same, up to one hundred percent of the remuneration to be paid by such staff in the month before the incapacity is caused.

3. This provision shall have effects on the temporary incapacity processes that have started three months after the entry into force of this rule.

First transient disposition.

The provisions of this Royal Decree-Law on holidays and days of particular business, days additional to days of free disposition or similar nature, shall not prevent the official, statutory and employment staff from enjoying the days corresponding to the year 2012, in accordance with the regulations in force until the entry into force of this Royal Decree-Law.

Likewise, the provisions of this Royal Decree-Law shall not apply to public employees who are in temporary incapacity for their entry into force.

Second transient disposition.

All those who at the time of the entry into force of this Law are receiving any of the indemnifying pensions, compensatory benefits and any other economic perceptions referred to in Article 1 or have been recognised as being in a normal manner within 15 working days from the date of publication of this Law in the Official Gazette of the State in order to communicate to the bodies referred to in Article 1 (3). the choice between the perception of the same or the remuneration of the public or private activity which are or, where appropriate, the pension or retirement pension. Upon receipt of such communication, the Office of Conflict of Interest or the competent authority of the regional or local authority shall forward it to the paying centre so that in the event that the person concerned chooses to receive the remuneration (a) the public or private post to be paid or, where appropriate, the pension or retirement pension, no longer be paid to the public or to the retirement pension, compensation benefits and any other economic perception. In the absence of an option within the prescribed period, the person concerned shall be deemed to waive the payment of compensation, compensatory benefits and any other economic perception referred to in Article 1 by opting for remuneration. corresponding to the position or activity he or she is currently holding or, where applicable, the retirement or retirement pension.

Transient Disposition third.

The repeal of Article 214 (4) of the recast text of the General Law on Social Security provided for in this Royal Decree-Law shall apply to unemployment benefits, the birth of which is derived from legal unemployment situations arising from the entry into force of this rule.

Fourth transient disposition.

Without prejudice to the repeal of Article 215 (1.4) of the recast text of the General Law on Social Security provided for in this Royal Decree-Law, this paragraph will maintain its application for the elderly unemployed Forty-five years that would have exhausted the contributory level unemployment benefit of seven hundred and twenty days prior to the entry into force of this Royal Decree-Law.

Transient disposition fifth.

Workers who, by application of Article 218 of the recast of the General Law on Social Security, have been fixed as a basis for contributions, during the receipt of the unemployment benefit, the 125 per cent of the ceiling The minimum price in force at any given time, will be used as a basis of contribution 100 percent of that minimum ceiling from the first day of the month following that of the entry into force of this Royal Decree Law.

Transitional disposition sixth. Deleting the right to apply bonuses.

1. (a) the right of undertakings to the application of bonuses for recruitment, maintenance of employment or promotion of self-employment, in the quotas for social security and, where appropriate, joint collection fees, which are being applied shall be abolished; to the entry into force of this Royal Decree-law, by virtue of any rule, in force or repealed, in which they would have been established.

(b) The provisions of the preceding paragraph shall apply to the interest rate subsidies payable from the month following the entry into force of this Royal Decree-Law.

2. The allowances referred to in paragraph 1 shall not apply to the allowances referred to in the following provisions

a) Royal Decree-Law 3/2012, of 10 February, of urgent measures for labour market reform.

b) Law 3/2012, of July 6, of urgent measures for labour market reform.

(c) Article 2 (2), (3), (4), (4), (5) and (6) of Law 43/2006 of 29 December 2006 for the improvement of growth and employment.

(d) Royal Decree-Law 18/2011 of 18 November on the provision of allowances for contributions to the Social Security of work contracts concluded with persons with disabilities by the National Organization of the Blind Spanish (ONCE) and social security measures are established for workers affected by the "E. coli" crisis.

e) Article 21.3 of the Organic Law 1/2004, of 28 December, of Comprehensive Protection Measures against Gender Violence.

(f) Royal Decree-Law 11/98 of 4 September on the granting of allowances to the Social Security of contracts of interinity which are concluded with persons unemployed to replace workers during the periods of rest for maternity, adoption and accommodation.

g) Additional provision, ninth of Law 45/2002 of 12 December, of urgent measures for the reform of the system of protection for unemployment and improvement of occupational safety.

h) Additional 30th of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of 20 June.

i) Additional provision 11 of Law 45/2002 of 12 December 2002 of urgent measures for the reform of the system of protection for unemployment and improvement of occupational safety.

(j) The second provision of Law 12/2001, of 9 July 2001, of urgent measures to reform the labour market for the increase of employment and the improvement of its quality.

k) Article 9 of Law 40/2003, of 18 November, of Protection of Numerous Families.

l) The additional 30th provision of the Royal Legislative Decree 1/1994 of 20 June, approving the recast text of the General Law on Social Security.

Transitional disposition seventh. Processing salaries.

The reform of the regime of the processing salaries contained in this Royal Decree-law will apply to the files of complaint to the State of processing salaries in which there has not been a firm sentence of dismissal to the date of entry into force of this Royal Decree-law.

Transient disposition octave. Degree and level of dependence of the beneficiaries recognized prior to the entry into force of this royal decree-law.

Those who, prior to the entry into force of this royal decree-law, have recognized a degree and level of dependence will not require a new recognition of their situation of dependence for the purposes of classification by degrees set in this royal decree-law.

However, in the event of a review of the degree and level of dependency that they have recognised, the resulting assessment will be adapted to the new grade structure set out in Article 26 of Law 39/2006 of 14 December.

transient disposition ninth. Requests for recognition of the pending dependency situation to the entry into force of this royal decree-law.

In the case of persons who have submitted an application for recognition of the situation of dependence prior to the entry into force of this royal decree-law that is pending resolution to that date, the right of access to economic benefits for care in the family environment and support for non-professional carers provided for in Article 18 of Law 39/2006 of 14 December, arising from the recognition of such a situation shall be subject to a maximum standstill period of two years from the date of the recognition decision of the benefits or, where appropriate, from the time of the six-month period from the filing of the application without having been given and the express resolution of recognition of the benefit has been notified, the time limit which shall be interrupted at the time the You start to perceive that benefit.

Transient disposition tenth. Maximum amounts of financial benefits for care in the family, personal care and service-related services.

1. Until such time as it is regulated, for the beneficiaries that the entry into force of this royal decree would have recognized degree and level of dependence, the economic benefits will be maintained in the maximum amounts in force to that date, except for the economic benefit for care in the family environment, which shall be as follows:

Grade and level

Family environment care economic
Grade III, Great Dependency, Level 2	442.59 €
Grade II, Great Dependency, Level 1	354.43 €
II, severe dependency, Level 2	286.66 €
Grade II, severe dependency, Level 1	255.77 €
Grade II, moderate dependency, Level 2	153.00 €

2. Until such time as they are regulated, applicants for recognition of the situation of dependency prior to the entry into force of this royal decree in respect of which there is no administrative resolution of recognition of the degree and/or recognition of benefits, as well as the new applicants, the following maximum amounts shall apply to them:

Grade

Service-linked economic station	Economic provision of personal assistance	Family-based care
Grade III	715.07 €	715.07 €	II
	426.12 €	426.12 €	268.79 €
Grade I	300,00 €	300,00 €	153.00 €

3. These amounts shall be effective from the first day of the month following the entry into force of this royal decree-law.

Transient disposition eleventh. Contribution of the General Administration of the State to the financing of the minimum level of protection.

1. Until such time as they are regulated, the amounts of the allocation to the autonomous communities of the minimum level of protection provided for in Article 9 of Law 39/2006 of 14 December for beneficiaries who have a degree resolution and level of dependency recognized at the entry into force of this royal decree-law, will be as follows:

II, severe dependency, Level 1

Grade and level	Minimum protection
Grade III, Great Dependency, Level 2	231.28 €
Grade II, Great Dependency, Level 1	157.26 €
Grade II, severe dependency, Level 2	€ 89.38
61.34 €
Grade II, moderate dependency, Level 2	52.06 €

2. Until such time as they are regulated, the amounts of the allocation to the autonomous communities of the minimum level of protection provided for in Article 9 of Law 39/2006 of 14 December for beneficiaries who do not have a resolution of recognition of the situation of dependence upon the entry into force of this royal decree-law, will be the following:

Grade

Minimum protection
Grade III Great Dependency	177.86 €
Grade II Severe Dependency	82.84 €
Grade I Moderate Dependency	44.33 €

3. These amounts shall be effective from the first day of the month following the entry into force of this royal decree-law.

Transient Disposition twelfth. Protection intensity of catalog services.

1. Until such time as it is regulated, in proceedings initiated prior to the entry into force of this royal decree, in which there has been no administrative decision on the recognition of benefits as well as on the procedures initiated after that date, the protection intensities of the services established for each degree of dependency shall be as follows:

-Grade III. Great dependency: between 46 and 70 hours a month.

-Grade II. Severe dependency: between 21 and 45 hours per month.

-Grade I. Moderate dependence: maximum 20 hours per month.

2. In the case of a procedure in which a decision on the recognition of benefits has fallen prior to the entry into force of this royal decree, the competent authorities may make the necessary adjustments to bring them into line with the set in the preceding paragraph.

transient disposition thirteenth. Special agreements in the Social Security System of non-professional caregivers of persons in a situation of dependence existing at the date of entry into force of this royal decree-law.

The special agreements in the Social Security System of non-professional caregivers of persons in a situation of dependence provided for in Royal Decree 615/2007, of 11 May, for which social security is regulated of the carers of the persons in a situation of dependency, existing at the date of entry into force of this royal decree-law, shall be extinguished on 31 August 2012, unless the subscriber expressly requests the maintenance of the same with prior to the date of 1 November 2012, in which case the said convention shall be deemed to be subsist from the day 1 September 2012.

In the latter case, from September 1 to December 31, 2012, the Social Security contribution will have a reduction of 10% in the total of the fee to be paid, being in charge of the General Administration of the State 5% of the total quota and the remaining 85% in charge of the non-professional carer.

Effective January 1, 2013, the special agreement will be the sole responsibility of the non-professional caregiver.

Transitional disposition fourteenth. Transitional validity of the 2012 calendars.

To continue, until December 31, 2012, the Sunday and public holidays, already approved, in which the shops will be able to remain open to the public.

Likewise, the calendars that regulate the summer 2012 summer period will remain in effect for the period in which they are established.

15th transient disposition.

The provisions of Article 10 relating to economic performance in the situation of temporary incapacity of staff at the service of the Pubic Administrations under the General Conditions of Social Security shall be developed by each Public Administration within three months of the publication of this Royal Decree-Law, from which it shall have effect in any event.

Single repeal provision. Regulatory repeal.

1. The following legal and regulatory provisions are hereby repealed:

(a) Article 2 (2) of Royal Decree 1202/2010 of 24 September 2010 laying down the time limits for the review of tolls for access to the transmission and distribution networks of electrical energy.

(b) Article 8 of Royal Decree-Law 6/1999 of 16 April 1999 on Urgent Measures for the Liberalisation and Increment of Competition and its implementing rules is repealed,

2. The following provisions on employment and social security shall be repealed:

(a) Paragraph 3.3 of the fifth transitional provision of Law 45/2002 of 12 December 2002 on urgent measures for the reform of the system for the protection of unemployment and the improvement of occupational safety.

(b) Article 4.1 of Law 43/2006 of 29 December 2006 for the improvement of growth and employment.

c) Additional sexagesth-fifth of Law 30/2005, of December 29, of General State Budgets for the year 2006.

d) Additional provision second to Royal Decree 63/2006, of 27 January, approving the Staff Regulations of the investigating staff.

e) Additional provision 20th of Law 35/2006, of 28 November, of the Income Tax of the Physical Persons and of partial modification of the laws of the Taxes on Societies, on the Income of Non-Residents and on the Heritage.

(f) Royal Decree 278/2007 of 23 February on bonuses in social security contributions in respect of the research staff.

g) References to the bonuses referred to in Royal Decree 1432/2003 of 21 November, which regulates the issuance by the Ministry of Science and Technology of reasoned reports on compliance with the scientific and technological requirements, for the purposes of the application and interpretation of tax deductions for research and development and technological innovation activities.

3. The following provisions are expressly repealed:

(a) Article 215 (1.4) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, as well as the other provisions of that Law relating to the special allowance provided for in that paragraph.

(b) Article 214 (4) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June.

4. They are also repealed.

(a) Article 68 (2) of the Civil Servants ' Law of 1964, approved by Decree 315/1964 of 7 February in the wording of Article 51 of Law 53/202 of 30 December.

(b) Article 7 (1) and (2) of Law 9/1987 of 12 June of the regulation of the organs of representation, determining the working conditions and participation of civil servants.

(c) Article 67 (1) (d), the second subparagraph of Article 67 (2) and Article 67 (4) of Law 7/2007 of 12 April of the Basic Staff Regulations.

d) The Sixth Additional Provision of Law 26/2009 of 23 December 2010 on State General Budgets for 2010.

5. Article 21.1.a) of the Royal Decree of Law 4/2000 of 23 June, approving the recast of the Law on Social Security of Civil Servants of the State, the additional provision of Law 26/2009 of 26, is hereby repealed. In December, the General Budget of the State for the year 2010, article 20.1.a) of the Royal Legislative Decree 1/2000, of 9 June, approving the recast of the Law on Social Security of the Armed Forces and the article 20.1.A of the Royal Legislative Decree 3/2000 of 23 June, approving the recast of the legal provisions in force on the special social security scheme for staff at the service of the Administration of Justice.

6. Likewise, the provisions of equal or lower rank are repealed as set out in this royal decree-law.

Final disposition first. Amendment of Royal Decree-Law 8/2010 of 20 May adopting extraordinary measures for the reduction of the public deficit.

The additional provision of Royal Decree-Law No 8/2010 of 20 May 2010 laying down extraordinary measures for the reduction of the public deficit is hereby amended, as follows:

" Additional disposal sixth. Deferment and maintenance of the payment of the retroactive effect of the economic benefits provided for in Law 39/2006 of 14 December.

The amounts in respect of retroactive effects of the economic benefits provided for in Article 18 of Law 39/2006 of 14 December of the Promotion of Personal Autonomy and Care for Persons in Situation (a) in cases where the same has been generated since the date of the application, they may be deferred and their payment shall be made on a period of up to eight years from the date of the final decision of the express recognition of the benefit, if so agreed by the competent authorities. The deferral shall be notified to the person receiving the benefit and to the General Administration of the State for the purpose of regulating its payment to the Autonomous Community in respect of the minimum level. "

Final disposition second. Revision of the thresholds for the purposes of the declaration of areas with a large tourist influx.

The government may review, for reasons of economic policy, the thresholds set out in article 5.5 of Law 1/2004, of 21 December, of business hours, in the wording given by this royal decree, for the statement of the relationship of municipalities in which areas of high tourist influx should be declared for the purposes of commercial openings.

Final disposition third. Adaptation of the business calendars of the Autonomous Communities.

Since the entry into force of this royal decree-law, the Autonomous Communities will put in place the necessary procedures to adapt the calendar of Sundays and holidays in which the shops will be able to remain open to the As of 2013, according to the provisions of article 4 of Law 1/2004, of 21 December, of Commercial Horarios, in the wording given by this royal decree-law.

Final disposition fourth. Competitive titles.

Title I of this royal decree-law has a basic character under Article 149.1.13, 149.1.18. and 156.1 of the Spanish Constitution, which attributes to the State the competence to lay the foundations of the legal regime of the General government.

The provisions of Title II of this Royal Decree-Law are issued under Articles 149.1.7., 13. º, 17. and 18. º and 156 of the Spanish Constitution.

Title III is issued under Article 149.1.1. of the Constitution.

Title IV of this Royal Decree-Law is dictated by the provisions of Article 149.1.14. of the Constitution, which attributes exclusive competence to the State in matters of general finance.

Title V is dictated by the article 149.1.13ª of the Constitution which attribute to the State the competence on the basis and coordination of the general planning of economic activity.

Articles 33 and 34, pursuant to the provisions of Article 149.1. 13th and 20th of the Constitution, which attribute to the State competence on the basis and coordination of the general planning of economic activity and on airports of general interest, airspace control, transit and air transport.

Articles 35 and 36, in accordance with the provisions of Article 149.1 13 of the Constitution, which attributes to the State competence in the field of bases and coordination of the general planning of economic activity.

Title VII of this royal decree-law has a basic character when it is dictated by the powers that correspond to the State in Article 149.1.13ª and 25th of the Spanish Constitution, which attributes to the State the exclusive to determine the bases and coordination of the overall planning of economic activity and the bases of the mining and energy regime, respectively.

Final disposition fifth. Regulatory enablement and regulatory development.

1. The Government is authorised to provide, within the scope of its powers, the necessary regulatory provisions for the development and implementation of this royal decree.

2. The respective Ministers are also authorised to give, in the field of their powers, the regulatory provisions and measures which are necessary for the development and implementation of the provisions of this Royal Decree-Law.

3. The competent public administrations shall promote the normative provisions necessary to comply with the provisions of this royal decree-law.

Final disposition sixth. Application of the provisions of Articles 2 and 3.3 of this Royal Decree-Law.

The Government is enabled to adapt the application of the provisions of Articles 1 and 2.2 of this Royal Decree-Law in respect of extraordinary payments, on the proposal of the Minister of Finance and Public Administrations. to which the amendment of the Organic Law 6/1985, of July 1, of the Judiciary is available.

Final disposition seventh. Amendment of regulatory provisions.

Determinations included in regulatory standards that are subject to modification by this royal decree may be modified in the future by rules of the regulatory range corresponding to the standard in which they appear.

Final disposition octave. Union rights in the field of the public sector.

The foundations, commercial companies and other entities that make up the public sector will have to carry out appropriate management, in the framework of the current legislation, of the matters related to the creation, modification or the abolition of trade union representatives, sections and delegates, in particular as regards the timetable, transfers of appropriations and decommitments resulting from the application of rules or agreements affecting the obligation or the arrangements for assistance to work. All this with respect to the union and representation rights recognized in the legislation in force.

In the framework of the rules in force on transparency, the entities referred to in the preceding paragraph must inform the Ministry of Finance and Public Administrations or the competent regional body in relation to these materials, without prejudice to the protection of personal data.

Final disposition ninth. Amendment of Law 2/2012 of 29 April of General Budget of the State for 2012.

New wording is given to Article 18 of Law 2/2012, of 29 April, of General Budget of the State for 2012, which is worded as follows:

" Under the provisions of the first provision of the Organic Law 6/2001, of 21 December, of Universities, the costs of teaching staff (official and contracted) and of the administration staff are authorized and services (fixed official and employment) of the National University of Distance Education (UNED) for the year 2012 and the amounts shown below, without including triennial or social security:

Docent Staff (official and contracted) Thousands of Euros	Non-Teaching Staff (fixed official and labor) Thousands of euros
52.106.23	25.426, 66

Final disposition tenth. Amendment of Law 2/2012, of 29 June, of General Budget of the State for the year 2012.

One. Article 17 (6) of Law No 2/2012 of 29 June 2012 on the General Budget of the State for the year 2012 is amended as follows:

" Six. The maximum amounts to be received from the students as a supplement to the one from the public funds allocated to the system of special concerts, subscribed for teaching of non-compulsory levels, and in concept exclusive of regulated education, are as follows:

(a) Higher education cycles: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2012.

(b) Baccalaureate: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2012.

The funding obtained by the centres, as a result of the collection of these sums, will be complementary to that paid directly by the administration for the financing of the "other expenditure".

The centres which in 2011 are authorised to receive quotas higher than those indicated may be able to maintain them for the financial year 2012.

The amount paid by the Administration may not be less than the amount resulting from a minoring of EUR 3,606,08 the amount corresponding to the "other expenditure" component of the economic modules set out in Annex IV of the This law, with the competent educational authorities being able to establish the necessary regulation in this respect. "

Two. Annexes IV and V to Law 2/2012 of 29 June 2012 on the General Budget of the State for the year 2012 are worded as follows:

" ANNEX IV

Economic modules for the distribution of public funds for the support of concerted centres

According to the provisions of Article 17 of this Law, the annual amounts and the breakdown of the economic modules per school unit in the concerted centers of the different levels and educational modalities are established with effects of 1 January, and until 31 December 2012 as follows:

Variable Expenses.

Second course.

Second course.

-Mining and Cerealist Industries.

-Lab.

Group 5. Training cycles of:

-Sociocultural Animation.

-Transport Management.

Multiplatform Application Administration.

-Electromechanical vehicles.

-Metal Constructions.

-Craft.

		Euros
CHILD AND PRIMARY EDUCATION
staff, including social loads.	26.243.73
Variable Expenses.	3.571.98
Other Expenses.	5.768.81
TOTAL ANNUAL AMOUNT.	35.584.52
EDUCATION (*) (required and free levels)
I. Primary/Primary Education.
staff, including social loads.	26.243, 73
Variable Expenses.	3.571.98
Other Expenses.	6.153.43
TOTAL ANNUAL AMOUNT.	35.969.14
Staff (Logopeds, Physical Therapists, Educational Technical Helpers, Psychologist and Social Worker), as Deficiencies:
Psychics.	19.018.60
Autistas or severe personality problems.	15.427.02
Auditives.	17696.07
	Pluridefficient.	21.963.35
II. Training programs for the transition to adult life.
staff, including social charges.	52.487.45
expenses.	4,686,73
Other expenses.	8.766.37
ANNUAL TOTAL AMOUNT.	65.940.55
Staff (Logopedas, Physical Therapists, Educational Technical Helpers, psychologist-pedagogue and social worker), according to deficiencies:
Psychics.	30,365,84
Autists or severe problems personality.	27.160.31
Auditives.	23.527.49
33,766.44
mandatory secondary education
I. First and second course (1).
staff, including social loads.	31.492, 46
Expenses.	4.202.14
Other Expenses.	7,499,50
ANNUAL TOTAL AMOUNT.	43,194.11
I. First and second course (2)...
staff, including social loads.	36.981, 87
Expenses.	7.100.96
Other Expenses.	7,499,50
ANNUAL TOTAL AMOUNT.	51.582.33
II. Third and fourth courses.
staff, including social loads.	41,912, 78
8.047.76
Other Expenses.	8.277.53
TOTAL ANNUAL AMOUNT.	58.238.06
BACCALAUREATE.
Salaries teaching staff, including social loads.	50.541.90
expenses.	9.704.64
Other expenses.	9.125, 25
total annual amount.	69,371.79
CYCLES TRAINING.
I. Salaries of teaching staff, including social loads.
Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours.
course.	46.932.61
Second course.	0.00
Group 2. Average grade training cycles of 2,000 hours.
course.	46.932.61
Second course.	46.932.61
Group 3. Higher-grade formative cycles of 1,300 to 1,700 hours.
course.	43.322, 41
0.00
Group 4. Higher-grade education cycles of 2,000 hours.
course.	43.322.41
Second course.	43.322.41
II. Variable expenses.
Group 1. Mid-grade formative cycles of 1,300 to 1,700 hours.
course.	6.337.68
Second course.	0.00
Group 2. Average grade training cycles of 2,000 hours.
course.	6.337.68
Second course.	6.337.68
Group 3. Higher-grade formative cycles of 1,300 to 1,700 hours.
course.	6.296, 66
0.00
Group 4. Higher-grade education cycles of 2,000 hours.
course.	6.296.66
Second course.	6.296.66
III. Other expenses.
Group 1. Training cycles of:
-Driving Sports Physical Activities in the Natural Environment.
-Tourist Animation.
-Personal Aesthetics Decorative.
-Chemistry Environmental.
dental hygiene.
First course.	10.026.10
Second course.	2.344.87
Group 2. Training cycles for:
-Secretariat.
-Diving to Media Depth.
	-Image Lab.
-Trade.
-Commercial Management and Marketing.
-Consumer Services.
-Matadero and Carniceria-Charcuteria.
-Product Manufacturing Pharmacists and Aends.
-Nursing Auxiliary Care.
Documentation.
-Curtids.
-Textile Ennoblement Processes.
Course	12.190.41
Second Course	2.344.87
Group 3. Training cycles of:
-Concierge Plant, Carnica, and Fish.
-Wood and Corcho Transformation.
-Product Manufacturing Operations Pharmacists.
- Plastic and Rubber Transformation operations.
-Pasta and Paper Process Industries.
	-Plastic and Rubber.
- Textile Ennoblement.
course	14,508.30
Second course	2.344.87
Group 4.
-Encuaderns and Manipulated Paper and Carton cycles.
-Printing Graphic Arts.
-Foundry.
-Surface and Thermal Treatments.
-Calzado and Marroquineria.
- Production of Hilature and Calada Fabric.
Fabric Production
-Industrial Garment Processes.
-The Hilature and Fabric Textiles Processes of Calada.
-Point Fabric Textiles Processes.
-Glass and Transformed Manufacturing Operations.
-Manufacturing and Transformation Glass Products.
Course	16.785.68
Second Course	2.344.87
-Realization and Work Plans.
-Personal Image Advice.
-Radiation Therapy.
Social Integration.
Course	10.026.10
Second course	3.791.92
Group 6. Training cycles of:
-Aquaculture Crop Operations.
Course	14,508.30
Second Course	3.791.92
Group 7. Training cycles of:
-Olive oils and wines.
-Administrative Management.
-Livestock Holdings.
Gardening.
-Natural Medium Conservation and Forest Jobs.
-Management and Organization of Agricultural Enterprises.
-Management and Organization of Natural Resources and Landscapes.
-Administration and Finance
-Fisheries and Maritime Transport.
- Shipping, Fisheries and Maritime Transport.
-Audiovisual, Radio and Entertainment Production.
-International Trade.
-Works of Masonry.
-Concrete Works.
-Developing and Applying Construction Projects.
-Developing Urban Projects and Topographic Operations.
-Anteojeria Optics.
-Managing tourist accommodations.
-Services in restore.
- Characterization.
-Barber.
-Aesthetic body.
- Processing Food Products.
-Bakery, pastry and confectionery.
-Computer Systems Administration.
-Systems Administration Network Computing
	-Multiplatform Application Administration
-Development of Carpentry and Furniture Products.
-Professional Risk Prevention
-Pathology and Cytology Anatomy.
-Environmental Health.
-Quality control and analysis lab.
-Industrial Chemistry.
-Dietetics.
-Image for Diagnostics.
-Clinical Diagnostic Laboratory.
-Orthoprosthetic.
-prosthetic audiology.
-Emergencies Healthcare.
-Pharmacy and Parafarmacia.
-Social Health Care.
-Child Education.
-Web Application Development.
- Kitchen Address.
-Information Guide and Tourism Assistance.
-Travel Agencies and Event Management.
-Address of Restore Services.
-Design and Production of Calzado and Add-ons.
-Projects
Course	9.029.74
Second Course	10.908.01
Group 8. Training cycles of:
-Agroecological production.
-Agricultural Production.
-Extensive Agricultural Holdings.
-Intensive Farm Holdings.
-Operation, Control, and Maintenance of Machine and Buque Installations.
-Monitoring and Control of Machine and Facilities of the Buque.
-Electronic Equipment
	- Developing Electronic Products.
-Electrotechnical installations.
-Automatic Regulation and Control Systems.
-Installations Telecommunication.
- Electrical and automatic installations.
-Microcomputer systems and networks.
-Construction Finishes.
-Cooking and Gastronomy.
-Avionics Maintenance.
-Dental Prostheses.
Course	11.121.35
Second Course	12.694.59
Group 9. Training cycles of:
-Animation of Physical and Sports Activities.
-Design and Editorial Production.
-Production in Arts Industries Charts.
-Image.
-Realization of Audiovisual and Shows.
-Sound.
-Telecommunication and Informatics Systems.
-Mechanical Project Development.
	-Production by Foundry and Pulvmetallurgy.
-Production programming in mechanical manufacturing.
-Design in mechanical manufacturing.
-Custom manufacturing and installation of Wood and Furniture.
-Carpentry and Furniture.
-Wood and Furniture Production.
-Montage and Mantenim. of Cold, Climatization, and Produc Facilities. Heat.
-Developing Thermal and Fluid Facility projects.
-Maintenance of Thermal and Fluid Installations.
	-Body.	Body.
Automotive.
-Aeromechanical Maintenance.
Course	13.080, 70
	Second Course	14.512, 79
Group 10. Training cycles of:
-Aquaculture Production.
-Viviculture.
-Preprint in Graphic Arts.
-Jewelry.
-Mechanized.
-Welding and Calderery.
-Industry Food.
-Quality Processes in the Food Industry.
-Installation and Mantenim. Line Machinery and Driving Electromechanical.
-Rail Maintenance.
-Industrial Equipment Maintenance.
- Manufacturing Ceramic Products.
- Developing and Manufacturing Ceramics Products.
Course	15.130.74
Second Course	16.224.69
INITIAL PROFESSIONAL QUALIFICATION PROGRAMS.
I. Salaries of teaching staff, including social charges	46.932.61
II. Variable Expenses	6.337.68
III. Other Expenses.
Group 1	7.188.37
(*) About Qualifications Level 1 of the Professional Families of:
-Administration.
-Administration and Management.
-Trade and Marketing.
-Hostels and Tourism.
-Personal Image.
-Security and Environment.
-Sociocultural Services and the Community.
2	>8.218, 46
* Professional Families Level 1 Qualifications:
-Agrarian Activities.
-Agrarian.
-Graphic Arts.
-Communication, Image, and Sound.
-Image and Sound.
	-Editing and Civil Work.
-Electricity and Electronics.
-Energy and Water.
-Mechanical Manufacturing.
Extractives.
-Wood and Furniture.
-Wood, Furniture, and Corcho.
-Maintenance of Self-propelled Vehicles.
-Transport and Maintenance of Vehicles.
-Maintenance and Services to Production.
-Maritime-Pesquera.
-Installation and Maintenance.
-Textile, Garment, and Skin.

⁽¹⁾ To the teachers who teach 1. º and 2. The compulsory secondary education course, the Educational Administrations will pay in 2012 the same amount of the supplement that for this purpose the teachers of the public education.

⁽²⁾ To licensees who deliver 1. º and 2. Mandatory Secondary Education course, the indicated module will be applied to them.

(*) The Autonomous Communities in full exercise of educational competences, may adapt the modules of Supplementary Personnel of Special Education, to the requirements deriving from the applicable regulations in each one.

ANNEX V

Economic modules for the distribution of public funds for the support of concerted centres located in the Autonomous Cities of Ceuta and Melilla

According to the provisions of Article 17 of this Law, the annual amounts and the breakdown of the economic modules per school unit in the concerted centers of the different levels and educational modalities located in the Cities of Ceuta and Melilla are established with effect from 1 January, and until 31 December 2012 as follows:

MANDATORY SECONDARY EDUCATION.

Teachers, including social loads.

Teaching staff, including social loads.

	Euros
CHILD EDUCATION.
/unit relationship: 1 ,17:1.
Teachers staff, including social loads.	36.636.24
expenses.	3.571.98
Other expenses	6.489, 15
TOTAL ANNUAL AMOUNT.	46,697.37
EDUCATION PRIMARY.
/Unit Relationship: 1 ,17:1.
staff, including social loads.	36.636.24
expenses.	3.571.98
Other expenses	6.489, 15
TOTAL ANNUAL AMOUNT.	46.697, 37
I. First and second courses: (1).
/unit relationship: 1 ,49:1.
46.656.42
Variable Expenses.	4.202.14
Other Expenses	8.435.92
TOTAL ANNUAL AMOUNT.	59,294,49
I. First and second courses: (2).
/unit relationship: 1 ,49:1.
53,899.03
Variable Expenses.	7.267.38
Other Expenses	8.435.92
TOTAL ANNUAL AMOUNT.	69,602.33
II. Third and fourth courses.
/unit relationship: 1 ,65:1.
staff, including social loads.	59,686.83
expenses.	8.047.77
Other Expenses	9.311.06
ANNUAL TOTAL AMOUNT	77.045.65
INITIAL PROFESSIONAL QUALIFICATION PROGRAMS.
-Trade and Store Auxiliary.
/unit relationship: 1 ,20:1.
staff, including social loads ...	46.932.61
Variable Expenses.	8.047.77
Other Expenses	9.311.06
TOTAL ANNUAL AMOUNT.	64.291, 43

The amount of the "Other expenditure" module component for the units agreed in the teaching of Child Education, Primary Education, Compulsory Secondary Education and Initial Vocational Qualification Programmes increased by 1,181,09 euros in the centers located in Ceuta and Melilla, due to the higher cost incurred by the plus residence of the Administration and Services Personnel.

The teaching staff of the Cited Centres located in Ceuta and Melilla will be paid the amount corresponding to the plus of residence established in the corresponding Collective Agreement, although the Educational Administration does not assume increases in excess of the overall increase rate set out in this State General Budget Law.

⁽¹⁾ To the teachers who give 1. º and 2. Course of compulsory secondary education, the same amount will be paid in 2012 for the teachers of the same courses in the public centers.

⁽²⁾ To licensees who deliver 1. º and 2. Mandatory Secondary Education course this module will be applied to them.

Final disposition eleventh. Amendment of Law 2/2012 of 29 June of General Budget of the State for the year 2012

Article 17 (6) of Law No 2/2012 of 29 June 2012 on the General Budget of the State for the year 2012 is amended, which is worded as follows:

" Six. The maximum amounts to be received from the students as a supplement to the one from the public funds allocated to the system of special concerts, subscribed for teaching of non-compulsory levels, and in concept exclusive of regulated education, are as follows:

(a) Higher education cycles: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2012.

(b) Baccalaureate: between 18 and 36 euros per month for ten months, in the period from 1 January to 31 December 2012.

The funding obtained by the centres, as a result of the collection of these sums, will be complementary to that paid directly by the administration for the financing of the "other expenditure".

The centres which in 2011 are authorised to receive quotas higher than those indicated may be able to maintain them for the financial year 2012.

The amount paid by the Administration may not be less than the amount resulting from a minoring of EUR 3,606,08 the amount corresponding to the "other expenditure" component of the economic modules set out in Annex IV of the This law, with the competent educational authorities being able to establish the necessary regulation in this respect. "

Final disposition twelfth. Economic rights of the staff at the service of the Administration of Justice.

" 1. The validity of Article 20.1.A of the Royal Decree of Law 3/2000 of 23 June, which approves the recast text of the legal provisions in force on the Special Social Security System of Personnel at the service of the Administration of Justice.

For the duration of this suspension, the forecasts contained in this article will apply.

2. The members of the Judicial and Fiscal Career, the Body of Judicial Secretaries, as well as the Officials of the Bodies to the Service of the Administration of Justice, comprised in the Organic Law of the Judicial Branch, in a situation of incapacity. (a) temporary contributions by common contingencies shall be paid in respect of 50% of the basic and supplementary remuneration, and, where appropriate, the child's benefit, if any, from the first to the third day of the incapacity temporary, taking as a reference those they perceived in the immediate month before being caused the status of temporary incapacity. From the fourth day to the twentieth day, both inclusive, they will receive seventy-five percent of the basic and complementary salaries, as well as the provision of the child in charge, if any. From the first day of the twentieth day and up to the age of 80, both inclusive, they shall receive all the basic remuneration, the child's benefit, if any, and the supplementary remuneration. Where the situation of temporary incapacity arises from professional contingencies, the remuneration to be paid may be supplemented, from the first day, to a maximum of one hundred per cent of the remuneration paid by the such staff in the month before the incapacity was caused.

From day one hundred and eighty-one, the subsidy established in the Special Social Security Regime of the Personnel will be applicable to the service of the Administration of Justice.

3. Each Public Administration may determine, in respect of its staff, the cases in which, on an exceptional and duly justified basis, a supplement may be established up to a maximum of one hundred per cent of the remuneration They came enjoying every moment. For these purposes, the assumptions of hospitalization and surgical intervention shall be considered in any case duly justified.

In no case will the officials included in the Special Social Security Regulations under the Administrative Mutualism be able to receive a lower amount in a situation of temporary incapacity for contingencies. common to officials attached to the general social security scheme, including, where appropriate, any additions resulting from them to the latter.

4. References to days included in this Article shall be construed as being carried out on calendar days.

Final disposition thirteenth.

1. The provisions of Article 211.2 of the recast text of the General Law on Social Security shall apply to unemployment benefits, the birth of which is derived from legal unemployment situations arising from the entry into force of the force of this Royal Decree-law.

2. The provisions of Articles 215.1.3, 215.3.2, 216.3 and 217.1 of the recast of the General Law on Social Security shall apply to applications for the birth of entitlement to the unemployment allowance which are submitted from the entry into force of the of this Royal Decree-law.

3. The provisions of Article 218 of the recast text of the General Law on Social Security shall apply from the first day of the month following the entry into force of this Royal Decree-Law.

Final disposition fourteenth. Reform of the processing salaries.

One. Amendment of the recast text of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995, of March 24.

Article 57 (1) of the recast text of the Law on the Workers ' Statute, adopted by the Royal Legislative Decree 1/1995 of 1 March, is amended as follows:

" 1. Where the judgment declaring the dismissal of the dismissal is given more than 90 working days from the date on which the application was filed, the employer may claim to the State the payment of the economic perception to which he refers Article 56 (2) of this Law, corresponding to the time exceeding those ninety working days. "

Two. Amendment of Law 36/2011 of 10 October, regulating social jurisdiction.

Article 116 (1) of Law 36/2011, of 10 October, is amended to regulate social jurisdiction:

" If, from the date on which the application was filed for dismissal, until the judgment of the court or tribunal that for the first time declared its origin, more than ninety working days, the businessman, a If the judgment is signed, the State may claim the wages paid to the worker in excess of that period. "

Final disposition fifteenth. Entry into force.

This royal decree-law will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, July 13, 2012.

JOHN CARLOS R.

The President of the Government,

MARIANO RAJOY BREY

ANNEX

Determination of the municipalities of more than 200,000 inhabitants, which in 2011 recorded a high hotel occupancy of more than one million people or a number of tourist cruise passengers exceeding four hundred thousand, to the effects of declaration of large tourist influx areas in the year 2012

	# of inhabitants (*)	# of hotel nights during 2011 (* *)	Tourist cruise passenger number during 2011 (* **)
Madrid	3.265.038	16.411.369
Barcelona	1.615,448	16.146.596	2.642.493
Palma de Mallorca	405.318	8.075.338	1.429.502
Seville	703.021	3.605.575	16.058
Valencia	798.033	3.319.783	378.463
Granada	240.099	2.769.103
	Malaga	568.030	1,740,028	638.845
Alicante	334.329	1,425.400	108.435
Bilbao	352,700	1.370.254	77,345
Zaragoza	674.317	1.330.616
Cordoba	328.659	1.249.873
The Palms GC	383.343	1.056.479	425.881
Cartagena	214.918	1.027,848	88,081
Sta. Cruz Tenerife	222.271	356,044	607.343

Sources:

* INE Municipal Padron 2011.

** INE Hotel Occupation Survey 2011.

*** Ministry of Development, Ports of State 2011.