Royal Decree-Law 20/2012, July 13, Measures To Ensure The Budgetary Stability And Promotion Of Competitiveness.

Original Language Title: Real Decreto-ley 20/2012, de 13 de julio, de medidas para garantizar la estabilidad presupuestaria y de fomento de la competitividad.

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I the recession that started to experience the Spanish economy in 2008 and then followed economic policy to make it front led to the accumulation of some unsustainable macroeconomic imbalances. To the extent that these imbalances are only partially solved, recovery from a path of stable growth in our country is unworkable. This was evident throughout 2011, when, after several quarters of slight recovery, the Spanish economy was intensely vulnerable to deterioration in the euro zone and returned to immerse yourself in a recessive period.

This recent relapse of the Spanish economy, even without reaching the seriousness of 2009, is having a large virulence and serious consequences of job losses. During the first two quarters of this year the economy deepened its deterioration and the prospects for the second half of the year will not be best if urgent measures are not taken. Pending imbalances of resolve in the Spanish economy has joined this time a crisis of confidence in the financial markets, which are non-institutional issues in the euro zone. The most immediate consequence of this instability in the markets has been a strong tightening of conditions of financing of private agents.

Essential in overcoming this situation will be not only the design of a strategy of economic policy that contains the items appropriate in the present context, but also their articulation in the medium term in a way that is credible and able to attract the credibility of financial markets. These two requirements mean that such a strategy must include a variety of policies with clear objectives in terms of dates of commissioning and encrypted within a coherent and multiannual macroeconomic framework growth consequences.

The strategy revolves mainly on two axes: the momentum of further structural reforms and fiscal consolidation. Fiscal adjustment measures are essential at this time as reinforcement of those already included in the latest update of the programme of stability and growth 2012-2015 to ensure that Spain strictly meets its fiscal commitments within the framework of the excessive Deficit set by the European Union. In addition, they are necessary to restore confidence and credibility of the public administrations.

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

The modification of the fiscal path provided by Spain in 2012-2015 growth and stability programme has been given by the meeting of the Ecofin Council of July 10. In it, the EU economy ministers decided to give Spain an extension of one year to correct its excessive deficit and bring it below 3% of GDP. This decision, therefore, leads to modification of excessive Deficit recommendation issued by the European Council of November 30, 2009, setting 2013 as the deadline for achieving a deficit of public administrations of 3% of GDP.

Although within the framework of this last recommendation Spain has been taking steps to compliance, the national and international economic context has raised the degree of procyclicality derived from the reduction of a very substantial part of the public deficit in a relatively short time horizon. Such circumstances are that have led EC to advise to ease the path of elimination of this excessive deficit, specifying that the compliance objectives become 6.3% of GDP in 2012, 4.5% in 2013 and 2.8 per cent in 2014.

Even so, the structural by Spain fiscal effort is very significant. Why the configuration of this new fiscal path in any way can be considered a relaxation of fiscal policy, but an adaptation of it to a new reality of departure due to a much higher in 2011 starting deficit (8.9% of GDP compared with 6% expected) and a more complex economic environment.

It is within these coordinates must be located where the different fiscal measures including this Royal Decree-law. On the one hand, the increase in indirect taxation on consumption rebalances the composition of the tax structure toward a figure underdeveloped in comparison with our EU partners and more neutral against long term growth, especially when it is accompanied, as intended by the Government, of a gradual reduction of contributions to Social Security starting in 2013.

On the expenditure side this has also been the main criterion around he has gravitated measures design. Those expenses more superfluous or with weaker effects on the incentive of economic agents have withstood the incidence especially. In this line have to put bonuses to procurement in the Social security contributions (which have lost relevance in the context of the new measures introduced by the last reform of the labour market) or unemployment benefit model. The reductions in personal income tax for home, having been useful in a year of special weakness of the demand for housing, also removed in 2013 in a horizon of gradual recovery of the fundamentals of this type of expenditure.

From a general perspective, these measures give compliance with many of the specific recommendations made by the European Council to Spain in the month of June and as a climax to the European semester: extension of the main tax bases, elimination of tax reductions and exemptions or partial substitution of the taxation on labour by indirect taxation. On the other hand, all these measures, along with others that are planning to take medium-term incardinarán into the biennial budget that Spain will present to the European Commission during the summer of 2012 and that constitutes another of the specific recommendations to Spain on fiscal matters. Moreover, this budget will represent a strategic document of first order where it will show the temporal coherence of the measures with the path of the new recommendation of excessive Deficit for Spain and the macroeconomic picture associated with new growth projections.

Structural measures accompanying this fiscal package are not of less importance. All of them are ultimately open up new markets for the private sector and promote the innovation and development of new services in sectors that are critical to productivity growth and the reduction of business costs. Last but not least, new steps in the field of professional services will facilitate the permeability of different niche markets to new competitors and at the same time it will ensure the quality of these services, reducing the margins on segments traditionally less exposed to competition and however crucial for setup costs in the exercise of the business activity.

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

The Government has already taken measures for containment of staff costs. Thus, the Royal Decree-Law 20/2011, 30 December, urgent budgetary, tax and financial measures for the correction of the deficit, establishes that in the year 2012, the remuneration of staff in the service of the public sector not will experience no increase on the current to December 31, 2011. Also, during the financial year 2012 may be contributions from pensions from employment or collective insurance contracts that include the contingency of retirement coverage. On the other hand, throughout the financial year 2012 not will be the incorporation of new personnel, except that might arise from the implementation of selective processes corresponding to offers of public employment in previous years, limitation which also reaches the squares falling in the process of consolidation of employment provided for in the fourth transitional provision of the Basic Statute of the public employee , while the freezing of public employment offer will not apply certain sectors and administrations that the restocking fee is fixed at 10 per cent. In addition, set the workday of the State public sector in thirty-seven and a half hours weekly of effective work of average on an annual basis. Law 2/2012, June 29, from the State budget for 2012 has an impact on these same measures.

Currently, the process of fiscal consolidation and sustainability of the public accounts calls for public administrations continue adapting a series of extraordinary measures and adoption should be urgent, aimed to streamline and reduce the expenditure of staff of public administrations and increasing the efficiency of its management.


The national programme of reforms 2012 is the framework in which requires an understanding of this process of modernization and rationalization of public administrations, as a complement to the settings only prosecutors and the reduction of administrative structures. Measures that save staff costs and increase the quality and productivity of public employment must be taken.

For this reason, are adopted various measures that advance in the optimization of resources, improvement in the management and transparency of administration and the increase of the productivity of public employees.

It is therefore undertaking a series of reforms whose need is extraordinary, given the nature of this crisis and effects on the economy, the labour market and finance Spanish, and urgent by the speed with which is must undertake structural reforms in our system of public employment, contributing to strengthen both the guarantee of fulfilment of the commitments entered into by Spain in terms of public expenditure and deficit as the improvement of the efficiency, productivity and competitiveness of our economy.

It is measures to be taken jointly to provide a consistent and structural change enabling, referred to in its entirety, the satisfaction of the above-mentioned objectives of austerity and efficiency in public administrations.

Many of these measures, are collected in 2012-2014 rebalancing of the autonomous communities financial plans approved in the Council of financial and Fiscal policy.

The present Royal Decree-law adopts a series of measures which pursue the achievement of the intended effects.

On the other hand, part of these measures is temporary unavailable or scheduled application only when there are exceptional circumstances, and subject its validity to the subsistence of the difficult current economic climate affecting the sustainability of the public accounts or reasons of public interest made necessary their implementation in the future.

Firstly, is adjusted with basic incompatibility of pension compensation, compensatory benefits and similar perceptions that perceive certain former senior basic character, in order to be perceived this provision only in the event of the former high office do not operate any other remunerated activity, public or private.

The measure will apply to officers of all public authorities, including those who provide their services in the public sector, meaning also the activity carried out by the elected members of the Cortes Generales, regional legislatures and local corporations, constitutional organs, including the judiciary and the public prosecutor's Office.

It is deleted during the year 2012 December extraordinary pay and extra pay of specific complement or pay additional equivalents of the month of December. Amounts derived from such suppression may be used in future periods to make contributions to pension plans or contracts of group insurance that include the contingency of retirement, provided that is intended to be the fulfilment of the objectives of budgetary stability established in the organic law 2/2012, budgetary stability and sustainability financial terms and with the scope that is determined in the corresponding laws of budgets.

He is also possible, in this case on an exceptional basis, suspension or amendment of collective agreements and agreements that affect the workforce, only when serious cause of public interest for a substantial alteration of the economic circumstances concur. This mechanism was already envisaged in the Basic Statute of the public employee and the modification introduced now merely clarify its scope and homogenize its treatment, irrespective of which agreements have been adopted in the field of General tables of negotiation or through collective bargaining for workforce. In any case, means, among other causes or circumstances, that there is serious cause of public interest arising from the substantial alteration of economic circumstances when public administrations should take measures or plans of adjustment, rebalancing the public accounts or economic financial disclosures to ensure budgetary stability or the correction of the deficit.

The days of free are reduced. In addition, additional day for both the holidays and in the days of old are deleted for issues particular and the Covenants and agreements which contravene these provisions are suspended.

Be homogenized, likewise, the regime of permits for all public administrations.

With the same purpose of rationalizing the expenditure of staff, limited the number of days of particular issues and additional days the of freely available which could have established public administrations and measures with the same purpose in relation to the workforce, as well as for holidays.

Similarly, time paid to perform functions of representation, appointment of stewards, expenses of attendance at work and other trade union rights, and Trade Union currently existing ones are limited to those strictly provided for by the regulations work, favouring the increase in working time aimed directly at the public service.

Amending temporarily the remuneration regime of staff included in the General scheme of the Social security during the situation of temporary disability, without prejudice that is established a mandate aimed at public authorities to adopt measures to reduce staff absenteeism. Thus, each public administration shall determine, on staff at your service, the incentive payments that concept of voluntary improvement of the protective action of Social Security applicable in situations of temporary disability. In any case, case a temporary disability due to common contingencies, during the first three days, both for personal official included in the General scheme of the Social Security for the staff, compensation plug-in which can be established on a basis of voluntary improvement may not exceed fifty per cent of the remuneration. Likewise, since the fourth day of the situation of temporary disability for common contingencies, and until the 20th, both inclusive, retributive plug-in which can be established on a basis of voluntary improvement may not exceed seventy-five percent of pay.

The retributive fullness of the economic benefit of integrated in the system of civil officials of the State and the personnel integrated in the special social security scheme for the armed forces, in the event of temporary incapacity is modulated in these same terms.

On the other hand, adopted a series of measures of rationalization of personnel of the General Administration of the State. This line creates a register of bodies representing staff in the service of the General Administration of the State, it empowers the Ministry of finance and public administration to adopt measures aimed at ensuring an efficient allocation of human resources. Also, in compliance with the national reform Plan, conditions of access and permanence in the situation of temporary disability of the officials, with the aim of reducing costs and loss of productivity for the same are modulated.

The age of compulsory retirement of officials included in the General Social security regime, will be that provide at all times the rules governing that regime for access to old-age pension ordinary, in his contributory, i.e. no reduction coefficient for reason of age.

Structural change introduced in public administrations this range of measures, which must operate in a joint, constitutes a key instrument of economic policy, which will improve its performance, adapt more effectively to the current situation and maintain the quality of the service provided to the citizen.

The measures referred to in this title represent a sacrifice of particularly intense for those who perceive benefits from public resources. Reasons of Justice justifies these measures to be extended to all public servants regardless of the nature of the entity on which they depend and its Statute. The universality that founded this reform prevents discrimination between groups and sectors.

Therefore, based on the principle of necessary solidarity which should prevail now in all the social and political fields and in order to share the effort involving the measures provided for in this Royal Decree-Law on the collective of civil servants of all administrations in its broadest sense, it is will of the legislator that promote all existing legal mechanisms to allow the extension of the abovementioned measures both deputies and Senators , as the staff of other organs of constitutional, by applying, where appropriate, and when necessary, the rules governing them in terms of remuneration.

In compliance with the provisions of article 37.1 of the EBEP, the measures included in the title I this Royal Decree-Law have been pursued for trading to the General table of negotiation of the public administrations and in the table General of negotiation of the General Administration of the State.

III


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

Modification of the system of surcharges included aims to promote the application of the procedure for the postponement of the payment of contributions against the hitherto existing progressive system of surcharges, given deferments granted in response to the existence of transitional difficulties of Treasury, offers both the Administration and the subject responsible for the fulfilment of the obligation of quoting a way of solution of greater flexibility and guarantee. This favors anyone with transient difficulties of cash for payment of the levy can attend means of regularization of the debt established according to the rules, rather than remain in a situation of non-compliance with its obligations to Social Security. On the other hand, the measure is a simplification of the system, something that would have a positive impact on the administrative management.

On the other hand, the regulation of the contribution bases of workers employed and concepts including for the purpose of assessment of the tax on the income of physical persons is included, respectively, in article 109 of the consolidated text of the General Social Security Act, developed by article 23 of the general regulation on trading and settlement of other rights of Social Security , and in law 35/2006, personal income tax. However, persist in unjustified manner a number of differences between both regimes that should be corrected in order to standardise the rules on tax and Social Security, in such a way that those concepts that are considered as income in tax legislation, and as such are taxed for income tax purposes, they are also included in the contribution base. Unfounded that the concepts have a different legal consideration in different areas of legislation. The measure contributes to simplifying and homogenizing system, freeing of administrative burdens on businesses.

Also modify the limits in the current regulation with respect to the excluded concepts of the contribution base. Current limits permit use of them that runs counter to the meaning of the exemption to the detriment of Social Security. It establishes a ceiling of concepts that can be subject to exclusion from the contribution base, with respect to salary that individually considered all are totally or partially excluded. This ceiling shall determine by regulation the Government.

Corresponding to the scope of employment measures respond to five major objectives. On the one hand, to focus protection in situations of loss of employment and personal situation requiring special attention. On the other hand promote the activation of the unemployed encouraging the prompt return to the occupation. Thirdly to generate the incentives needed to ensure the sustainability of the public benefit system, contribute to active ageing, and facilitate the activation of older workers. Fourth reinforce the system of active policies on the basis of the principle of efficiency, allowing that the limited resources available will go to more useful initiatives to develop the employability of workers. And finally, to rationalize the benefit as a whole system giving greater internal coherence that will ensure its fairness.

Ultimately, measures reinforce the future protection system viability and contribute to the fulfilment of the objectives of budgetary stability.

To do this, first of all, in respect of unemployment benefits, a new percentage of 50% of the base pension is established (from 60%) starting of the seventh month, which only applies to the new recipients, and not to affect a large proportion of the unemployed, who are guaranteed one sufficient income thanks to the maintenance of the minimum stop.

And second, deletes the contribution to social security by the entity management on the part of the quote that corresponds to the unemployed worker. The measure aims to greater equity and has progressive character, affecting to a lesser extent to those beneficiaries with lower contribution bases.

As regards subsidies for unemployment, continuous changes suffered by the system have subtracted him consistency, discourages sometimes life skills and generating situations contrary to the principle of equity. This distorts 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 in the sustainability of the social protection system. Therefore, introduces a series of measures that seek to recover the rationality of the system and make it more compatible with the active life. Measures aimed at older workers also favor the interaction between the system of protection for unemployment and retirement, promoting active ageing.

Reinforcing the link between the right of access to subsidies and the personal assets of the beneficiaries. Currently, the heritage of the applicant for the allowance only takes into account indirectly, through the imputation of income to the estate at a rate of 50% of the legal interest of the money.

At the same time, removed the special subsidy for over 45 years, depleting your contributory benefit, affecting this measure exclusively inbound new potentials. The Elimination of this subsidy does not imply a lack of protection for the unemployed, who are eligible for the regular subsidy.

The regulatory regime of subsidy is also rationalizes for over 52 years in order to ensure their sustainability in the long term and to encourage the lengthening of working life.

On the other hand, the regime of access to active income inclusion (RAI) is modified to strengthen its links with employment and ensure greater effectiveness in the use of public resources. Required for access to the active income of inclusion that previously it has exhausted the contributory benefit or subsidy unemployment for those people over 45-year-old and they are unemployed long term and during the period of uninterrupted enrollment as a seeker of employment (minimum 1 year) not has been rejected any suitable job offer or it has refused to participate, except for just cause, in actions of promotion, professional training or retraining.

Additionally, it rationalizes the legal regime applicable to part-time access to benefits and allowances for unemployment from contracts, which has led to an accumulation of inconsistencies that result in a little uniform regulations and that does not respect the principle of equity and reinforces the link between active and passive employment policies.

At the same time, articulated measures to preserve the financial viability of the wage guarantee fund, on the line of the functions for which it was intended.

Finally, compliance with the recommendations of the State Agency of evaluation of public policies and the quality of services of direct subsidies to procurement to groups with objective and special difficulties to access the labour market, making them more effective and offering greater legal certainty.

Thus, all bonuses with the exception of those intended for the hiring of disabled people, as well as procurement, are deleted through new contract support to entrepreneurs, young, 45 years unemployed long play and women.

Bonuses to the hiring of young people who constitute as self-employed, and persons who substitute victims of gender violence and workers on maternity leave are also.

IV the law 39/2006, of 14 December, promotion of Personal autonomy and care to persons in situations of dependency, approved with a broad consensus between the political forces, was a breakthrough in the welfare of the people and has counted with the collaboration of all public administrations in their development.

The Territorial Council of the system for the autonomy and attention to dependence, at its session held on April 12, 2012, approved the progress of the evaluation of the law after the first five years of application of the same, by adopting the agreement to undertake the improvements in the system for autonomy and attention to the dependency that were necessary to ensure its sustainability. Also at the meeting on 10 July 2012 approved results assessment provided for in the first final provision of the law and the proposed improvements necessary to ensure the present and future sustainability of the system, adopting minimum common criteria for all the national level in the development of that law.

Structural data and figures more significant expenditure in the field of dependence, analyzed in the evaluation of results, show that a situation that puts at risk the sustainability of the system, which also entailed consequences for employment and the viability of the productive sectors of the dependency-related services must be corrected.


The Government and the autonomous communities, in the bosom of the Territorial system Council for autonomy and dependency care, have expressed the need to undertake improvements to ensure the sustainability of the system, not only through appropriate regulatory instruments, but also promoting best practice and pooling experiences, always based on dialogue and with all public administrations political groups and many associations and organizations acting in the field of the promotion of autonomy and care for people in a situation of dependence.

Indeed, the intensity of the problems detected and structural scope requiring corrective measures require its immediate application for a correct development of the system. The delay in its approval, the inertial evolution of the system, aggravate their problems of cohesion, equity and financing, becoming more difficult to implement proposed measures.

It is decisive, in addition, give a new treatment to the system of Social Security for the informal carers of people in situations of dependency. Also in terms of the home help service, it is necessary to determine that only domestic needs-related services can be recognized together with the personal attention.

The current classification into degrees and levels of dependence has not meant a differentiation in benefits and services accorded to the beneficiaries within the same degree e, including levels of varying degrees. This has resulted in continuous processes of revision of the assessment, which has made to allocate time and resources that could have been dedicated to the assessment of persons with higher degree of dependence. To solve this, establishes a new structure keeping the three degrees that is classified the situation of dependence, but without levels, which will simplify the management, will allow to serve priority persons with a higher degree of dependence are awaiting receive attention and will improve the process of valuation of the unit and the procedure for access to the benefits.

Given the different level of development and content within the autonomous communities benefits to persons in situations of dependency, which has boosted the inequality in the application of the law, it is necessary regulate a minimum common content of intensity and compatibility of benefits for all involved administrations.

The economic sustainability of the system for the autonomy and attention to the unit, the economic situation affecting the Spanish economy and the requirement of compliance with the objectives of public deficit, require the adoption by the Government of urgent measures of an economic nature that translate into immediate savings in government spending. In this sense, the present Royal Decree-law incorporates different measures that generate savings, on the one hand, at the expense of the autonomous communities, through the reduction of the maximum amounts of economic benefits for care in the family environment, and, on the other hand, the expenditure of the General Administration of the State, by way of the reduction of the amounts of the minimum level of funding for the system for the autonomy and dependency care.

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

Finally, and in order to simplify the relations of coordination between the General Administration of the State and the autonomous communities shall merged the former Territorial system Council for autonomy and attention to the dependence and the sectoral Conference on Social Affairs in a single organ that will be renamed Territorial Council of social services and prompt attention to the dependency to autonomy.

V for several months, as a consequence of the situation affecting the Spanish economy, will come by adopting various measures in the field of tax in order to consolidate public finances and thus correct the major imbalances that affect it, mainly the reduction of the public deficit, to, in this way, contribute to the recovery of our economy as soon as possible.

For this purpose, as is eloquently reflect their titles, the Royal Decree-Law 20/2011, of 30 December, on urgent measures concerning budgetary, tax and financial for the correction of the deficit, and, months later, the Royal Decree-Law 12/2012, 30 March, whereby various tax and administrative measures aimed at reducing the public deficit are introduced they incorporated relevant measures in the legal system with emphasis on the main tax in our tax system.

However, the evolution of revenues makes precise the adoption of additional measures that allow to lay the foundations for a stable and lasting economic recovery, measures affecting mainly value added tax and tax, and, to a lesser extent, in the physical personal income tax and excise duties, reinforcing these.

The achievement of such goals, certainly demanding, is essential to the incorporation of these measures into the system immediately, which justifies the use of the figure of the Royal Decree-Law, to attend the requirements of extraordinary and urgent need that article 86 of the Spanish Constitution requires for recourse to such legislative instrument.

In relation to value added tax, the European Commission has maintained in various reports the need for Spain raise the types of assessment and expand the tax base, in order to find the alignment of our country with the rest of European partners, where the average tax rate is situated in a strip of between 15 and 25 per cent , against average in Spain, which stands at 12.2 percent.

In order to approximate the types of assessment to those applied in the European Union, is the elevation of general and reduced tax rates of the value added tax, which passed 18 and 8 percent to 21 and 10 percent, respectively. As a result of this modification, also embodies a shift in the types of special regime of equivalency surcharge, passing the 4 and 1 percent to the 5.2 and 1.4 per cent, in that order, and the compensations from the special regime of the agriculture, livestock and fisheries, passing from 10 to 8.5 per cent to 10.5 per cent and 12 respectively.

This rate hike is accompanied with other additional measures for certain products and services go to pay tribute to a different rate of duty; such is the case of certain products and services that were taxed at the reduced rate of 8 per cent and pass to make it to the general type, as it is the case of flowers and ornamental plants, mixed hospitality services, entry to theatres, circuses and other shows and artists services persons physical, funeral services, hairdressing services digital television services and the acquisition of works of art.

The implementation of these measures is delayed until 1 September, so that different economic agents concerned they may have a minimum period for adaptation, and will be accompanied by a reduction in social security contributions in 2013 and 2014.

Modifications are also introduced in taxation on the manufactured tobacco, which should contribute, given its essentially revenue purpose, to improve tax revenues, while to reveal its role as an instrument in the service of health policy.

Thus, firstly, is introduced a type minimum for cigars and cigarillos, because it has detected the existence on the market of cigarillos in low price, with characteristics similar to the of other manufactured tobacco. Taking into account the recent evolution of the market in Spain, the distortions that can be created in the consumption habits on the basis of reduced taxation supporting these products, it is necessary the implantation of this minimum tax, which is set at 32 euros per 1,000 units.

On the other hand, and in the case of cigarettes, has been considered suitable increased taxation minimum, setting the single 119.1 euro rate for each 1,000 cigarettes. The upward trend in the prices of cigarettes experienced subsequent to the entry into force of the aforementioned Royal Decree-Law 12/2012 and low effectiveness of the minimum rate until now existing, advise the elevation of the single rate applicable to cigarettes that are marketed under a certain price, to avoid the proliferation of cheap tobacco in line with the objectives of health policy.

In addition, in the case of cigarettes, deemed appropriate to reduce the proportional tax rate them applicable form equivalent to the increase in the rate of value added tax. This measure, provided for in the EU directive harmonizing taxation on manufactured tobacco, ensures that decisions relating to the tax rates on the value added tax do not generate distortions in the level of overall taxation of cigarettes.


Finally, and it comes to pitting of bundling, proceed to raise the minimum tax for this work, which shall be fixed at 80 euros per kilogram, not only to maintain minimum standards applied to the bite fine tobacco rolling in relation to the cigarettes, but also to contribute to the objective of providing funds that finance health expenditures and ensure the desirable those manufactured tobacco taxation levels whose wholesale prices to the public are still below recommended thresholds from a health perspective.

In the field of tax on the income of the physical persons, with the abovementioned objective of fiscal consolidation, is suppressed in the tax period 2012 fiscal compensation for deduction in acquisition of residence applicable to taxpayers who purchased their home before 20 January 2006.

Additionally, rises the percentage of retention or entry into account applicable to work yields derived from taught courses, conferences, symposia, seminars and similar, or derived from the development of works of literary, artistic or scientific, provided that you give right to their exploitation, and the performance of professional activities, which has been satisfied or paid from September 1, 2012 being fixed through December 31, 2013 at 21 percent.

In relation to corporation tax, the measures contained in this Royal Decree-law are directed again to big companies, with capacity to cope with a new fundraising effort directed towards public deficit goals which are imposed from the European Community.

First of all, introduces exceptional measures for the tax periods in 2012 and 2013, notably the establishment of a new limit of application temporary compensation of carryforwards generated in previous years, limit which is more relevant in the case of entities whose annual turnover exceeds the figure of 60 million euros.

Additionally, in keeping with the Real hint Decree-Law 12/2012, limits the deduction of indefinite life intangible assets, although this restriction excepcionando taxpayers of the tax on the income of physical persons, caveat that is extendable to the limitation on the deductibility of goodwill which was introduced in quoted Royal Decree-law.

Relationship with big business, introduces various modifications with respect to the modality of the installments whose determination is made on the base of the elapsed tax period. In this sense, it is included in its base a 25 per cent of the dividends and income coming from the transmission of shares who are entitled to the exemption regime and rising percentages of implementation on the tax base. Finally, with regard to the minimum amount of this payment based on the profit for the period laid down in the Royal Decree-Law 12/2012, its percentage increases and this minimum payment will not be discounting by bonuses and deductions of the period.

Secondly, as an indefinite, amending the limitation on the deductibility of expenses, making it extensive to all the companies in general, without confined to membership in a trade group. Likewise, the implementation of designated limitation, for those cases in which occurs the extinction of an entity, without the possibility of subrogation in another entity for the purposes of the future application of the financial expenses not deducted is excepted.

Finally, on an exclusive basis until November 30, 2012, sets a special tax on income from foreign source in a manner similar to that provided in repeated Royal Decree-Law 12/2012, even though this new assessment affects to a greater volume of dividends or to the transmission of a greater volume of shares than the regulated there, with minor requirements demanding, accordingly, a higher tax rate.

VI the Government has considered imperative to also adopt other measures to strengthen the elements of competition in the sector of the retail distribution, which increase the competitiveness of the Spanish external sector and facilitate access to the funding of the Spanish companies.

This Royal Decree-Law, title v, collects a set of urgent liberalizing measures in the field of commercial distribution and promotion of the activity in the external sector.

In relation to the field of commercial distribution, modifies the existing regime by introducing greater liberalisation schedules and commercial opening on Sundays and public holidays. The reduction of restrictions in this field has been a repeated recommendation to international organizations such as the International Monetary Fund and the Organization for cooperation and economic development. The extension of the freedom of schedules will have positive effects on productivity and efficiency in the retail sales and prices and will provide the companies a new variable which will allow to increase the effective competition among retailers. Also, increase the possibilities for consumer purchase and, consequently, their opportunities to reconcile work and family life.

Also introduce urgent measures in relation to sales promotions, through an amendment to title II of the law 7/1996 of 15 January, management of trade retailer. The proposed measures are of a general nature, for all kinds of activities for the promotion of sales, i.e. sales, balances, liquidations or any promotional offer aimed at the increase of sales. This is intended to liberalize the exercise of commercial activities, giving the possibility of any kind of sales promotion activity, at the same time and in a same business so that sales can coexist with the balances or other commercial offers.

Related to the promotion of export and internationalisation of the Spanish company, introduces a series of measures relating to the external sector. Thus, taking into account that in recent years the contribution of the demand growth has been positive thanks to the favorable increase in exports, and in order to enhance this effect, it is necessary to reorient the instruments of support to the financing of operations of this nature and enhance the tools available to the General State administration to stimulate these activities under a focus of efficiency and effectiveness in the context of austerity and fiscal consolidation. Firstly, this title includes a change in the law 10/1970 of 4 July, by which modifies the system of credit insurance export, in virtue of which it is possible to the reduction of the participation of the State but ensuring that the General Administration of the State maintains control of the activity on behalf of the State.

On the other hand, the role of export credit agencies has been a recent and rapid process of transformation and development, expanding its traditional missions and improving instruments of official support in the areas of foreign trade, foreign investment and economic transactions abroad. In this sense, the Royal Decree-Law 6/2010 April 9, of measures for the promotion of economic recovery and employment, already expanded official support instruments export credit completing the catalogue of transactions that can be carried out by the Spanish company of credit insurance export SA company of insurance and reinsurance (CESCE). However, recent developments in the financial markets has been shown the importance of continue adapting these instruments to the economic conditions and the Bank regulatory requirements, in order to be effective tool to boost the financing of operations of internationalisation and promotion of international competitiveness of enterprises. To this end, this Royal Decree-Law amends Law 10/1970, 4th of July, and faculty to CESCE to issue unconditional assurances about risks derived from or linked to the trade, including those exclusively financial, also widening the scope of coverage in the operations carried out by the entity on behalf of the State.

Also, reinforcing support for the internationalization of enterprises financing operations, providing greater liquidity to the financing granted for the export. For this purpose, this Royal Decree-Law amends Act 24/1988, of 28 July, the stock market, and the law 44/2002, of the measures of reform of the financial system, in order to incorporate into the legal system a new financial instrument, internationalization «card», which will take as active behind the internationalization of Spanish enterprise support credits making the financing of export and investment activity of the Spanish companies more attractive to financial institutions.


On the other hand, the integration of the Spanish economy in the global value chain requires to move from the promotion of the internationalization of Spanish enterprise to the promotion of the internationalization of the Spanish economy. This, in addition to promoting exports and investment abroad of domestic enterprises, is necessary to support foreign investment in our country. The internationalization of the Spanish economy in the broader sense will result in the creation of employment and wealth for our country. Therefore, deemed appropriate to modify the current purposes that has the Spanish foreign trade (ICEX) Institute, to incorporate the attraction and promotion of foreign investments in Spain. This occasion is also modified the name of the Agency, which will be called public enterprise ICEX Spain export and investment (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 contained certain measures in the field of infrastructure, transport and housing which respond to initiatives taken by the Government and that it is necessary to put in practice quickly in the airport area, on the one hand, changes:-updating of public economic benefits perceived by AENA airports, S. A., in order to change the formula of update by revenues from the commercial exploitation of the terminals this purpose amending article 92 of law 21/2003, of July 7, air safety.

-Secondly addresses the regulation of airport coordination committees. This amendment responds to the intention of facilitating the participation of the autonomous communities in airport management. For this purpose a new wording is given to article 13 of Royal Decree-Law 13/2011, in order to give a new regulation to airport coordination committees.

It expressly repeals article 8 of Royal Decree-Law 6/1999 of 16 April, concerning urgent measures for liberalization and competition increase, establishing a compensation that the General Administration of the State liquidated toll motorways concessionaires companies for the loss of income which assume them lower rates of 7% of the amount. This compensation, provided more than one decade ago, found their justification in tax circumstances that have changed today, so it is not justified his tenure.

State housing plans included among other assistance, the subsidising of loans. It's a State financial aid to facilitate payment of the amortization of the principal on the loan, as well as their interests, which consists of a fixed amount to the Ministry of public works paid to the financial institution once this invoice to the borrower to the borrower. In the last 5 years the State has paid for this concept a total of over € 1.298 million.

Today the economic climate of budgetary inadequacy and the evolution of the housing prices lead to the Suppression of this aid. In the same way it is deleted for those applications that are in the pipeline and have not yet been recognized by the autonomous communities.

State housing plans also regulate aid to the promoters of subsidised rental housing seekers and individuals who rehabilitate their homes.

Due to the above reasons for economic situation it is necessary to reduce the amount of the aid paid by the concept of basic income of emancipation of young people by 30%, being therefore the monthly amount of the support of €147. Likewise, estimated that the right to the perception of the monthly aid may not be subject to reactivation if you specify new resolution on the grounds this extemporaneous.

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

VIII the tariff deficit caused by imbalances between the electric system costs and revenues from regulated prices set by the General Administration of the State is a structural problem whose solution is urgent by the threat to the economic sustainability of the system.

Since 2009 have been approved various measures aimed at correcting such imbalances. In this way, the Royal Decree-Law 6/2009, of 30 April, whereby certain measures in the energy sector and approving the social bond, established a declining path of limits to limit the annual increase in the electricity tariff deficit until its suppression in 2013, determining that from January 1, 2013 access tolls would be sufficient to meet all the costs of the regulated activities. This Royal Decree-Law also created the mechanism of financing of the accumulated deficit, through the transfer of the collection rights to the so-called securitization of the Deficit of the electrical system Fund and placement to third parties through a competitive mechanism.

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

Then, in that same year, before the failure of the annual ceilings of former deficit before established and the effects for the domestic economies and companies would have had his coverage with a substantial increase in the tolls for access, adopted the Royal Decree-Law 14/2010 of 23 December, establishing emergency measures for the correction of the tariff deficit in the electricity sector that raised the deficit ceilings for the years 2010, 2011 and 2012, maintaining the goal of elimination of the appearance again deficit in the electric system from 2013. Also, this Royal Decree-Law proceeded, in addition, to the adoption of other measures to reduce certain cost items.

Provisions adopted to date have proved insufficient to meet the goal of abolition of the tariff deficit starting in 2013, by which, from the beginning of the year 2012, the Government has intensified measures to return the system to the adequacy of income.

Thus, on the one hand, Royal Decree-Law 1/2012, 27 January, whereby proceeds to pre-allocation procedures suspension and suppression of economic incentives for new production facilities of electricity from cogeneration, renewable energy sources and waste, which abolished the incentives for the construction of facilities of technologies of special regime was enacted , on a temporary basis, until the solution of the problem of the deficit of income of the electrical system.

Subsequently, the Royal Decree-Law 13/2012, 30 March, which is transposing directives on the internal electricity and gas markets and in the field of electronic communications, which measures for the correction of deviations by mismatches between the costs and income from gas and electric sectors introduced a battery of measures in order to help achieve the sufficiency of income to cover the costs of the system Electric. These measures were complemented by the revision of tolls for access to networks of transportation and distribution of supplies from 1 April 2012 application, which was carried out by the order EIT 843-2012, of April 25, by which establish tolls access as of April 1, 2012 and certain rates and premiums of the special regime installations.

However, the recent adoption of the law 2/2012, June 29, from the State budget for the year 2012, should be taken into account that conditioned by budgetary restrictions, leave suspended the application of the mechanism of compensation charged to the general budget of the State established in the first additional provision of the Royal Decree-Law 6/2009 , of April 30, according to which island, offsets are determined by the extracostes of generation of electrical systems and extrapeninsulares. This is, therefore, incorporating as new cost of the electrical system, the game corresponding to 17 percent of the extra cost of generation of electrical systems insular and extrapeninsular in 2011.

This circumstance, coupled with the need for compliance with the principle of sufficiency of the revenues to cover the costs of the electrical system from January 1, 2013, which affect the recent judicial pronouncements, necessitates the adoption urgent additional measures that balance the electrical system and thereby form the required adjustment is shared in this hard economic context by all players in the system.


In relation to the costs of generation in ordinary regime of the island and extrapeninsulares electrical systems, the present Royal Decree-Law establishes regulatory revisions of the retributive model of the production plants in these systems that develop the provisions of the Royal Decree-Law 13/2012, of March 30, shall apply from 1 January 2012. For these purposes, being carried out some of these modifications to the model of remuneration, incorporating the proposals contained in the report of the National Commission of energy on the Spanish Energy Sector from March 7, 2012 date, concerning the Elimination of the remuneration of expenses of a recurring nature, and the revision of the financial rate of return.

On the other hand, article 17.4 of the Law 54/1997, of 27 November, currently provides that if electrical activities were taxed with regional or local taxes, whose share is obtained via no uniform rules for the whole of the national territory, to access toll is can include a territorial surcharge, which could be different in each autonomous community or local authority. Currently the proliferation of different taxes on activities of power supply, is causing the companies in the sector to incur different costs depending on the territory in which implanted facilities with consequent distortions to the market unit.

The fact of taxing power activities at regional level could involve extra cost posed these tributes to subjects who carry out these activities is transferred to all consumers, in regulated activities costs recognized in access tolls, or through the free market price. In this way, a decision of this kind adopted in the autonomous affect all consumers nationally, in terms that would not be justified. In order to avoid this situation, is determined for the autonomous communities that graven, directly or indirectly, activities or facilities to the power supply, with own taxes or surcharges on State taxes, the obligation to impose territorial supplement access tolls and rates of last resort, must be paid by the consumers located in the territory of the respective autonomous community. To do so, amending paragraph 4 of article 17 and paragraph 5 of article 18 of law 54/1997 of 27 November.

Royal Decree-Law 13/2012, 30 March, proceeded to lower the fee for the activity of electricity distribution as of January 1, 2012, as a result of that portion of the assets are already partially amortized or depreciated. In the present Royal Decree, following the recommendations of the report of the National Commission of energy of March 7, 2012, deemed appropriate to adopt the same criteria for the activity of transport, and sets the remuneration in respect of investment will be for those assets in service not amortized, taking as a basis for their financial remuneration the net value of the same. In application of this new approach, the remuneration corresponding to the year 2012 for the transport activity is changed to perceive by the companies contained in the Royal Decree-Law 13/2012, 30 March.

Additionally, to prevent consumers from viewing is subject, until measures to deploy their full effectiveness, to new revisions of the tolls of access that then may prove to be unnecessary, removed the concrete forecast of quarterly review of toll access through the repeal of article 2(2) of the Royal Decree 1202 / 2010, 24 September, establishing deadlines for revision of tolls for access to transport networks and distribution of electric power.

Also given execution to the sentences of 16, 17 and 18 March 2011, of the third Chamber of the Supreme Court, relapses in the contentious-administrative number 73/2009 resources, 74/2009, and 77/2009 lodged against the provision additional octave, paragraph 1 paragraph 3rd, the Royal Decree 485/2009, of 3 April, which regulates implementation underway supply of last resort in the electric power sector relative to the interest rate to apply to amounts still the revenue shortfall in the liquidation of the regulated activities of the electricity sector in 2006.

In the execution of these judgements are based on the assumption that should not affect the assignments already made or the process of securitization of the deficit in the electricity sector through the mechanism contemplated in the additional provision twenty first of law 54/1997, of 27 November, electric Sector, developed in the Royal Decree 437/2010 , 9 April, by which the regulation of the process of securitization of the electrical system deficit develops.

In this way, set out in this standard the Euribor 3 months from November of the previous year as interest rate definitive for the purposes of calculating the price of transfer to the Fund, and expected that the difference resulting between the price of transfer to the Fund and that would have resulted with the interest rate which is recognized in the present Royal Decree-Law in execution of the judgment of the Supreme Court, have consideration of taxable cost of the system.

To set the type of market interest in the present standard has taken the reference interest rate applied to the former deficit before corresponding to the mismatch of revenues of the regulated activities recognized in 2007, which includes a resulting differential of the auction held on June 12, 2008. This type corresponds to the average of daily contributions of the Euribor three months from November of the previous year, most differential resulting from the auction, 65 basis points.

On the other hand, is it enabled in this standard to the Minister of industry, energy and tourism to apply criteria of progressivity to the tolls of access that should be adopted according to the provisions of article 17 of law 54/1997 of 27 November, the Electricity Sector. In the determination of these criteria be taken into account consumption average points, while vulnerable consumers are affected. This measure is intended to give an energy price signal to consumers, so it translates into an improvement in energy saving and efficiency in consumption, and is in line with the initiatives currently being developed in this area by the European Commission, which are set out in a proposal for a directive on energy efficiency which is in final stages of processing.

Por_ultimo, made a series of changes in the regulation of the Institute for the diversification and saving of energy (IDAE) which was created as an entity of public law in 1985, and subsequently, in accordance with article 72 of the Law 50/1998, of December 30, measures fiscal, administrative and social order, the IDAE adopted the configuration of public enterprise provided for in article 43.1. b) of law 6/1997 April 14, organization and functioning of the General Administration of the State.

The current economic context demands a response adequate and coordinated to the continuous changes occurring in the national, European and global economic scenarios which have a direct and undeniable influence in the energy sector. Immediate actions required in these circumstances not may often be adopted quickly and effectively through a departmental structure, often little flexible, requiring therefore a management model more agile and that adapt to this new economic and energy environment in coordination with the actions of the Ministry of industry Energy and tourism.

Therefore it is necessary to give the idea of the condition of own instrumental and technical service of the Administration, for the purposes specified in article 24.6 of the revised text of the law of contracts in the Public Sector, approved by Royal Legislative Decree 3/2011, of 14 November, for many work entrusted to him by the General Administration of the State. In addition, to achieve a rationalization of the public sector its purposes and functions, are clarified in such a way that the IDAE is configured as a body for the promotion of the conservation, diversification, saving and energy efficiency, at a time marked by the European commitments in this area.

IX additional provisions contain legal systems special, related to matters subject to regulation, as well as exceptional situations that deviate from the common regulations, as the granting of tax benefits to the Olympic bid of Madrid equally, energy rushes Royal Decree-Law additional provisions in the reform of the Institute for the diversification and saving of energy (IDAE).

The contents of the Royal Decree-law is completed by fifteen transitional provisions, which facilitate the temporary application of the legal regime laid down by the new regulation contained in the present Royal Decree-Law; a single repealing provision which includes the legal and regulatory provisions repealed; and 15 final provisions, which in addition to complement the content of the previous articles, modify the remuneration regime of educational conventions for levels of education not compulsory and the maximum period from which applies the public guarantee of wages of processing, in line with the purposes set out above.


In measures which are adopted in the present Royal Decree-Law concur the circumstances of extraordinary and urgent necessity required by article 86 of the Spanish Constitution as a premise for resorting to this figure of Royal Decree-law. As it was explained, the current economic situation and the unavoidable need to reduce the public deficit to achieve budget stability, make it necessary that exposed measures are approved with the maximum urgency, with full respect for the constitutional framework and the established by the European Union.

By virtue, making use of the authorisation contained in article 86 of the Constitution Spanish, on the proposal of the Vice-President of the Government and Minister of the Presidency and the Ministers of Justice; of Defense, finance and public administration; development, education, culture and sport; Employment and Social Security; Industry, energy and tourism; Economy and competitiveness; and health, social services and equality and prior deliberation of the Council of Ministers at its meeting of July 13, 2012, I have: title I measures of reorganization and rationalization of public administration article 1. Regime of incompatibilities of pension compensation, compensatory benefits and similar perceptions.

1. damages, compensatory benefits pensions and any other economic perception provided at the time of the termination of any office, position or activity in the public sector are incompatible with any form of consideration charged to the budgets of the public administrations of the entities, agencies and companies of them dependent, or with charge of the constitutional bodies or resulting from the application of tariff as well as with any reward that comes from a private activity, with the exception of those provided for in article 10 of the law 5/2006, of 10 April, regulation of the conflicts of interest of members of the Government and officials of the General Administration of the State.

These effects are also considered activity in the public sector developed by the elected members of the Cortes Generales, of the legislative assemblies of the autonomous communities and local corporations, by officials and remaining staff of constitutional bodies and all public authorities, including the administration of Justice.

2. damages, compensatory benefits pensions and any other economic perception to the cease-fire will be likewise incompatible with the perception of the retirement pension or retirement by passive rights or any compulsory public Social security scheme.

3 who cease at checkpoints that have provided compensation, compensatory benefits pensions and any other economic perception referred to in paragraphs 1 and 2 have a period of fifteen working days, to count since if the incompatibility to communicate before the interests conflicts Office of the Ministry of finance and public administration, in the case of the public sector , or to the competent regional or local administrative body, your choice between the perception of the same or the remuneration of public or private activity that are playing or, in your case, perception of the retirement pension or retirement. The choice by the public or private pay or the retirement pension or retirement, which will be formalized in writing to its proper evidence, entails renouncing the pension compensation, compensatory benefits and any other economic perception provided at the time of the ceasefire.

«4. This provision has basic character in accordance with article 149.1. 13th and 156.1 of the Spanish Constitution.»

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

1. in the year 2012 the staff of the public sector defined in article 22. One of the law 2/2012, June 29, from the State budget, will be reduced their fees in the amounts corresponding to perceive in the month of December as a consequence of the abolition of the extraordinary pay as additional specific supplement pay or pay additional equivalent of that month.

2. to make effective the provisions of the preceding paragraph, the following measures shall be taken: 2.1 the personal officer not charged in December the quantities referred to in article 22.Cinco.2 of the law 2/2012, June 29, from the State budget for the year 2012 in respect of salary and triennia.

The amounts corresponding to the rest of the retributive concepts that integrate both the extraordinary pay as extra plug-in specific pay or equivalent additional pay for the month of December, and in this case, can be agreed by each competent authority that such reduction is run prorated between the payroll pending receive this year from the entry into force of this Royal Decree-Law shall not be levied.

2.2. the workforce will not receive the amounts of extraordinary gratification on the occasion of the festivities of Christmas or special pay or equivalent of the month of December of the year 2012. This reduction shall consist of all compensation concepts that are part of the pay in accordance with collective agreements that may apply.

The direct application of this measure will be held on the payroll for the month of December, 2012, without prejudice that may alter the final distribution of the reduction in the relevant areas through collective bargaining, and can, in this case, remember to run this reduction form prorated between the payroll pending receive this year from the entry into force of this Royal Decree-law.

Salary reduction established in paragraph 1 of this article shall also apply to working staff of senior management, commercial contract staff and non-foster a collective agreement that is not considered of high office.

3. the salary reduction contained in the preceding paragraphs shall apply, also staff of the foundations of the public sector and consortia participated mainly by the administrations belonging to the public sector, as well as the Bank of Spain and managerial staff and other personnel of the mutual of accidents at work and occupational diseases of Social Security and its entities and joint centers.

4. the amounts derived from the Suppression of extraordinary pay and pay additional specific plug-in or equivalent additional pay pursuant to this article will be used in future periods to make contributions of pension or group insurance contracts that include the contingency of retirement coverage, subject to provisions of the law 2/2012 organic Budgetary stability and sustainability financial terms and with the scope to be determined in the corresponding laws of budgets.

5. in cases not expressly contemplating in its remuneration regime the perception of extra payments or received more than two a year will be reduced one fourteenth part of the annual total remuneration excluded incentives performance. This reduction will be prorated between the payroll pending receive this year from the entry into force of this Royal Decree.

6. the provisions of the preceding paragraphs shall not apply to those public employees whose full-time fees, excluding incentives to performance, not reach on an annual basis 1.5 times the national minimum wage established in the Royal Decree 1888 / 2011, December 30.

7 this article has basic character to be covered in the articles 149.1.13. ª and 156.1 of the Constitution.

Article 3. Pay extraordinary and additional or equivalent for the month of December, 2012, of the staff of the State public sector.

1. in accordance with the provisions of article 2 of this Royal Decree, the staff officer, statutory and members of judicial races and tax included in articles 26, 28, 29, 30, 31 sections one and two, 32 and 35 of the law 2/2012, of 29 June, of the State budget for the year 2012 not charged in the month of December 2012 no amount or in concept of extraordinary pay or, where appropriate, by way of complement specific or equivalent additional pay.

2 it will be to the workforce of the State public sector included in article 27 of the law 2/2012 application as provided in article 2, paragraph 2.2 of this Royal Decree-law.

3. for staff included in article 31, paragraph three of the law 2/2012, the implementation of the provisions of article 2 of the Royal Decree-Law will be held, in accordance with the provisions of the Judicial Organization Act of the power, with respect to the concepts of salary and triennia, discounting a fourteenth part of the amount of the yearly by these concepts and prorating this deduction between ordinary and extraordinary payments pending to perceive in the present year after the entry into force of this Royal Decree.

Nor will perceive, in the month of December, the amounts contained in annex XI of the law 39/2010 of 22 December, the State budget for the year 2011, nor the corresponding to the cited month of December on the section of the agreement of Council of Ministers of May 8, 2009, posted by order 1230 second / 2009 of 18 may , of the Ministry of the Presidency.


Personnel included in article 31, paragraph 4, shall apply the reductions referred to in this article according to the regulations resulting from application.

4 will be reduced to members of the judiciary and the public prosecutor referred to in paragraph 5 of article 31 of the law 2/2012, pursuant to the provisions of article 2 of the Royal Decree-Law, fourteenth part of the total annual remuneration referred to in that article, included in annex X of the law 39/2010 collected corresponding to December pay , of 22 December, the State budget for 2011.

5. the above-mentioned deduction will be prorated between the payroll pending receive this year from the entry into force of this Royal Decree.

6. the provisions of the preceding paragraphs shall not apply to those public employees whose full-time fees, excluding incentives to performance, not reach on an annual basis 1.5 times the national minimum wage established in the Royal Decree 1888 / 2011, December 30.

Article 4. The month of December of 2012 senior special pay.

1. to the high positions of the Government of the nation, of its advisory bodies, of the members of the Council General of the judiciary, the Constitutional Court and the Court of Auditors, whose fees not covered explicitly, between its retributive conceptions, the pay extraordinary or equivalent, reduce a fourteenth part of the total annual remuneration referred to in articles 24. One and 25 of the Act 2/2012, April 29, from the State budget for 2012. The above-mentioned deduction will be prorated between the payroll pending receive this year from the entry into force of this Royal Decree.

2. the reduction referred to in article 2 of this Royal Decree shall apply to the Secretaries of State, undersecretaries, Directors General and similar, as well as permanent advisers and Secretary General of the Council of State on the same terms as the staff officer in the service of the General Administration of the State.

Personnel included in article 24.Tres of the General State budget Act 2/2012 for 2012, also applies as provided for in article 2 of the present Royal Decree-Law, leading to the abolition of the extraordinary pay from the month of December, or there is no such pays extraordinary, to the reduction of a fourteenth part of their total annual remuneration prorating the above-mentioned impairment between the payroll pending receive this year from the entry into force of this Royal Decree-law.

3 this article shall also apply to the Ombudsman.

Article 5. Contribution to the general Social security scheme.

For the purposes of the calculation of the contribution base for all contingencies of civil servants framed in the General scheme of the Social Security, whose fees are subject to adjustment under this Royal Decree-Law, as long as their relationship to stay or service, will continue to be application as provided in article 120. Sixteen of the law 2/2012, of June 29, the State budget for 2012.

Article 6. Application of article 31 of the Statute of workers, approved by Royal Legislative Decree 1/1995, of 24 March, to the staff of the public sector.

During the year 2012, the perception of the extraordinary gratification on the occasion of the Christmas holidays contained in article 31 of the Statute of workers, approved by Royal Legislative Decree 1/1995, of 24 March, and without prejudice to the provisions of article 2, paragraph 2.2 of this same Royal Decree-Law shall be deleted to the workforce in the public sector.

Article 7. Amendment of article 32 of the law 7/2007, of 12 April of the Basic Statute of the public employee.

Added a second paragraph to article 32 of the law 7/2007, of 12 April of the Basic Statute of the public employee with the following wording: «article 32. Collective bargaining, representation and participation of the workforce.

(….)

2. ensures compliance with collective agreements and agreements affecting the workforce, unless exceptionally and for serious cause of public interest derived from a substantial alteration of the economic circumstances, the governing bodies of public administrations suspending or modifying the performance of collective agreements or agreements to the extent strictly necessary to safeguard the public interest.

In this case, public administrations must inform the trade unions of the causes of the suspension or modification.»

Article 8. Modification of articles 48 and 50 of the law 7/2007, of 12 April, from basic statute of the public employee and measures on additional days.

One. Amending article 48 of law 7/2007, of 12 April, the Basic Statute of the public employee in the following terms: «article 48. Permissions of public officials.

Public servants will have the following permissions: to) death, accident or serious illness of a family member inside the first degree of consanguinity or affinity, three days when the event occurs in the same locality, and five working days when it is in different locality.

In the case of death, accident or serious illness of a relative up to the second degree of consanguinity or affinity, the permit will be two business days when there is in the same locality and four days when it is in a different town.

(b) for transfer of residence without change of residence, a day.

(c) to perform Trade Union functions of staff representation, in terms to be determined.

(d) to attend final exams and other definitive proof of fitness, day of its celebration.

(e) to carry out prenatal tests and preparation techniques to delivery by pregnant female employees.

(f) for nursing one child under 12 months will be entitled to one hour's absence from work may be divided into two fractions. This right may be replaced by a reduction in the normal working in half an hour at the beginning and at the end of the day or in an hour at the start or at the end of the day, with the same purpose. This right may be exercised either by one or other of the parents, where both working.

Also the official may request replacement of nursing time a paid leave that accumulate in days full time.

This permission will proportionally increase in cases of multiple births.

(g) by birth of premature children or that for any other cause must remain hospitalized following birth, the officer or the officer is entitled to be absent from work for a maximum of two hours a day receiving full pay.

In addition, have the right to reduce their working hours to a maximum of two hours, with the proportional decrease in pay.

(h) for reasons of legal guardian, when the officer consider the direct care of a child of twelve years old, elderly person requiring special dedication, or a disabled person who does not carry out paid activity, it shall be entitled to the reduction of their working day, with the decline of their remuneration that corresponds.

Shall have the same right official requiring responsible for direct care of a relative, up to the second degree of consanguinity or affinity, which for reasons of age, accident or illness not can fend for itself and who performs no paid activity.

(i) as necessary to meet the care of a relative of the first degree, the official shall be entitled to request a reduction of up to fifty percent of the working day, on a paid basis, for reasons of serious disease and for the maximum period of a month.

If there is more than one holder of this right by the same causal event, the time of enjoyment of this reduction may apportion among them, respecting in any case, the maximum period of a month.

(j) by the time necessary for the fulfillment of an inexcusable duty of public or personal and duties related to the reconciliation of work and family life.

(k) for private affairs, three days.

«(l) for marriage, fifteen days.»

Two. Amending article 50 of law 7/2007, of 12 April, the Basic Statute of the public employee which is drawn up in the following way: «article 50. Holiday for public servants.

Civil servants shall be entitled to enjoy, during each calendar year, a twenty-two working days paid holiday, or days which correspond proportionally if service time during the year was lower.

For the purposes of the provisions of this article, not be considered as working days Saturday, without prejudice to adjustments established for special schedules.»

3. Since the entry into force of this Royal Decree, are hanging without effect the agreements, pacts and conventions for the personal officer and labor, signed by the Government and its agencies and entities, linked or dependent thereof which do not conform to provisions of this article, in particular concerning permission for private affairs holidays and extra days to the freely available or of a similar nature.


Article 9. Economic benefit in the situation of temporary disability of the staff in the service of Government, agency and subsidiaries and constitutional bodies.

1. the economic benefit of the situation of temporary disability of personnel at the service of public authorities and constitutional bodies is governed by the provisions of this article.

2. each public administration, within the scope of their respective competences, may supplement benefits perceived personal official included in the General Social security scheme and the staff at your service in situations of incapacity temporary, in accordance with the following limits: 1 when the situation of temporary disability resulting from common contingencies, during the first three days , you may recognize a complement to salary until reaching a maximum fifty percent of earnings that come perceiving in the previous month to the cause is the inability. From the fourth day until the 20th, both inclusive, the plug-in that can be added to the financial benefit recognized by Social Security must be such that, in any case, both amounts together, is more than seventy-five percent of pay that come corresponding to such staff in the previous month to the cause is the inability. From the twenty first day and until the ninetieth, both inclusive, may recognize is all of the basic remuneration of the dependent child allowance, where appropriate, and supplementary pay.

2nd when the situation of temporary disability resulting from occupational contingencies the provision recognized by Social Security can be complemented, from the first day, reaching a maximum 100% of fees that come corresponding to such staff in the previous month to the cause is the inability.

3. those who are attached to the special social security schemes of the administrative Mutualism in a situation of temporary disability for common contingencies, will receive fifty percent of both fees basic as complementary, such as the provision of dependent child, in his case, from the first to the third day of the situation of temporary disability, with reference to those they perceived in the immediately preceding month to the cause the situation of temporary disability. Since the fourth day to the twentieth day, both inclusive, receive the seventy-five per cent of earnings basic and complementary, as the provision of child in charge, where applicable. From the twenty first day and until the ninetieth, both inclusive, shall receive all of the basic remuneration of the dependent child allowance, where appropriate, and supplementary pay. When the situation of temporary disability resulting from occupational contingencies, to receive remuneration may be complemented, from the first day, reaching a maximum 100% of fees that come corresponding to such staff in the previous month to the cause is the inability.

From the day 90th first, shall apply the subsidy established in each special scheme in accordance with the regulations.

4. the members of the Career Judicial and Fiscal body of court clerks, as well as officials of the bodies to the service of the administration of Justice under the organic law of the Judicial power, in situation of disability temporary for common contingencies, shall receive fifty percent of both basic and supplementary fees, such as in your case, the dependent child allowance , in his case, from the first to the third day of the situation of temporary disability, with reference to those they perceived in the month immediately prior to the cause the situation of temporary disability. Since the fourth day to the twentieth day, both inclusive, receive the seventy-five per cent of earnings basic and complementary, as the provision of child in charge, where applicable. Twenty-first day and until the 90th day, both inclusive, shall receive all of the basic remuneration of the dependent child allowance, where appropriate, and complementary fees.

When the situation of temporary disability resulting from occupational contingencies, to receive remuneration may be supplemented from the first day, until reaching a maximum of benefits which come corresponding to such staff in the previous month to the cause is the inability.

A_partir_de day 90th first will apply the allowance laid down in paragraph 1.B) of article 20 of the Royal Legislative Decree 3/2000 of 23 June.

5. each public administration may determine, in respect of its staff, the assumptions that with an exceptional and duly substantiated character can be established a complement to reach, at most, 100 percent of earnings that come and enjoying every moment. For these purposes, will be considered in any case duly substantiated cases of hospitalization and surgery.

In any case officers attached to the special social security schemes managed by administrative Mutualism can receive less in situation of temporary disability for common contingencies to which appropriate officials ascribed to the general social security scheme, including, where appropriate, add-ins that are applicable to the latter.

6. the references to days included in this article shall be deemed performed to calendar days.

7. Moreover, suspending agreements, pacts and agreements in force that contradict the provisions of this article.

Article 10. Reduction credits and trade union leave.

1. in the field of public administrations and agencies, institutions, universities, foundations and subsidiaries thereof, from the entry into force of the present Royal Decree, all those rights Union, that under that specific title or any other denomination, they contemplated in the agreements for personal officer and statutory and collective agreements and agreements for the workforce with representatives or trade union organizations , whose content exceed those laid down by the legislative Royal Decree 1/1995 of 24 March, which approves the text revised for the law of the Statute of workers, the organic law 11/1985, 2 of August, freedom of Association, and the law 7/2007, of 12 April, the Basic Statute of the public employee, relative time paid to perform functions trade unions and representation appointment of stewards, as well as those relating to total expenses of attendance at work and other trade union rights, conform strictly to the provisions of these rules.

From the entry into force of the present Royal Decree-Law will leave, therefore, be valid and take effect, all the Covenants, agreements and collective agreements in this field have been able to subscribe and which exceed such content.

All this without prejudice to the agreements which exclusively in the field of the General negotiation tables, may be established, in the future, in terms of change in the obligation or the regime of assistance to the work of trade union representatives to effects that can rationally develop the exercise of their functions of representation and negotiation or proper development of other trade union rights.

2. the provisions of this article shall apply the 1 of October 2012 article 11. Forced retirement of the staff officer included in the general Social security scheme.

1. irrespective of the age of compulsory retirement established in paragraph 3 of article 67 of the law 7/2007, of April 12, the Basic Statute of the public employee, the retirement age forced from the personal Officer included into the general social security scheme shall be, in any case, which provide for the regulations of the said regime for access to old-age pension in their contributory without reduction for reason coefficient of the age.

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

1 in compliance with the provisions in article 39.4 of the law 7/2007, of 12 April, the Basic Statute of the public employee, within the scope of the General Administration of the State constitute following joints of staff, according to the electoral units as shown below: to) one for each of the ministries included in them its autonomous bodies, managing bodies and services of the Social Security Administration and all provincial services in Madrid.

(b) one for each agency, public entity or agency not included in the previous section, for all services in the province of Madrid.

(c) one in each province and in the cities of Ceuta and Melilla, in the delegation or subdelegation of the Government, which include the autonomous bodies, including agencies in the field of law 28/2006, of July 18, the management entities and common services of the Social Security Administration and the administrative units and provincial services of all the ministerial departments in a same province including civil servants serving in the military administration.

(d) one for each entity or public body, not included in the previous section, for all services in a province or in the cities of Ceuta and Melilla.


(e) one for officials aimed at diplomatic missions in each country, permanent representations, consular offices and institutions and services of the Government abroad. When at least 50 census is not reached, officials will vote in the central services of the respective ministries.

(f) one in each province for the staff at the service of the administration of Justice.

2 elections to representatives of the workforce will constitute a single work center: to) all the units or establishments of each Ministerial Department, including in them the corresponding to its autonomous bodies, management entities and common services of the Social Security Administration and all its provincial services in Madrid.

(b) all units or establishments in the province of Madrid from each of the agencies included in the scope of the law 28/2006, agencies or public bodies not included in the previous letter.

(c) all units or establishments to the service of the General Administration of the State, its autonomous bodies, management entities and common services of the Social Security Administration and agencies included in the scope of the law 28/2006 that are in a same province, or in the cities of Ceuta and Melilla.

(d) it shall constitute, also a single work center all of the settlements of each entity or public body not included in earlier paragraphs, based in a province or in the cities of Ceuta and Melilla.

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

4. in any case new electoral units will take effect from March 1, 2015, the date on which all the mandates in force or extended become extinct as a result of the election of new representative bodies, election that must occur within the period of 10 months from the specified date.

Article 13. Creation of the registry of bodies representing staff in the service of the public administrations.

1. public administrations will benefit from a registry organs of representation of staff serving them and their agencies, agencies, universities, and subsidiaries in which will be subject to registration or annotation, at least, acts adopted in its scope that affect the creation, modification or deletion of official staff representative bodies, statutory or employment , create modification or suppression of unions, the members of such bodies and trade union delegates. Likewise, l'objet annotation schedules credits, their assignments and Union releases resulting from the application of rules or agreements that affect the obligation or the regime of assistance to work. The creation of these records will adjust the current legislation on the protection of personal data.

2. you create, in the Ministry of finance and public administration, a registry organs of representation of staff at the service of the General Administration of the State and its agencies, agencies, universities, and subsidiaries.

3 shall be subject to registration or annotation to this registry acts adopted in the field of the General Administration of the State relating to the following matters: to) creation, modification and deletion of the personal official representative bodies, statutory or employment: staff meetings, staff delegates, works councils and health and safety committees.

(b) number and identity of the members of the above-mentioned bodies, as well as variations that occur with respect to the same.

(c) creation, modification or deletion of unions, as well as number and identity of the corresponding delegates.

(d) transfers of credits hours legally or conventionally established that will result in the total or partial waiver of assistance to work.

(e) institutional releases arising, where appropriate, to rules, pacts or agreements and any other changes in the obligation or the regime of assistance to the work that can be caused by conventional and legal provisions that may apply.

4. the competent administrative bodies in each case shall inform the registration resolutions adopted in their respective fields, in relation to the matters listed in the preceding paragraph, within a maximum period of three working days counted from the following its adoption.

In the case of shop stewards and representatives of the staff officer or labour law shall apply, respectively, to 11/1985, 2 of August, freedom of Association and the provisions of the Statute of workers, in the Basic Statute of the public employee and other rules that may apply. In the remaining cases the resolutions adopted will not have effects until the entry in the register.

5. the body responsible for the registration may, accordingly, rejected the inscription or annotation of a resolution when you appreciate possible vices of legality on it, putting it into knowledge of the organ from which has come so that the necessary measures be taken.

6. the management of the registry shall comply with provisions of the current legislation on the protection of personal data.

7. by the Ministry of finance and public administration may be adopted, in the field of its competences, many orders, instructions or provisions are necessary for the development and application of the provisions of this rule.

Article 14. Electoral units, time credits and trade union rights in relation to the workforce providing services abroad in the service of the General Administration of the State and its autonomous bodies.

1. the establishment of electoral units that affect the workforce abroad, will be regulated by the State, within the scope of its legislative powers.

Members of representative bodies that are chosen will have a credit of paid monthly hours which, in any case, exceed the scale applicable to representatives of the staff serving in the national territory.

The regulation of other trade union rights, permissions or credits schedules will be established, equally and where appropriate, by the State, in the areas of legislative competence.

2. starting from the entry into force of the present Royal Decree, is set a single constituency for the whole of the staff serving abroad in the service of the General Administration of the State and its autonomous bodies.

3. are left without effect many covenants, agreements or arrangements have been able to establish conditions other than those established in this article and, in particular and what opposes it, the agreement of December 3, 2007, of the table General of negotiation of the General Administration of the State about working conditions for the staff serving abroad in the service of the General Administration of the State and its autonomous bodies and in its entirety, the agreement adopted by the said table on 9 June 2011 on procedure for the election of representative bodies of the workforce of the General Administration of the State abroad, as well as how many procedures had failed to start or they were in progress in implementation of the same.

4. the provisions of this article will produce its effects from the 1 of October 2012.

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

In the field of the administration of the State agencies and dependent or related public law of the same entities, the Ministry of finance and public administration shall take, within the framework of the article 69.2 of the Basic Statute of the public employee, the measures and actions required to ensure the efficient allocation and optimization of human resources. Equally objective systems allowing to evaluate the performance of employees shall be fixed.

To do so, by the aforementioned Ministry will analyze the distribution of staff in the different areas of the administration of the State and binding criteria of mobility and allocation of posts in this area, having the competence to agree, where appropriate, changes of assignment of posts or redeployment of peacekeepers, which are necessary for a more efficient and adequate human resources allocation shall be adopted.

Article 16. Suspension of covenants, agreements and conventions.

They are suspended and void the agreements, pacts and conventions for the staff of the public sector defined in article 22 of the law 2/2012, of 29 June, of budgets of the State, signed by the Government and its agencies and entities that contain clauses that conflict with the provisions of this title.

Title II measures in Social Security and employment article 17. Modification of the revised text of the Act General of the safety Social, approved by Royal Legislative Decree 1/1994 of 20 June.

The consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June, is to be re-worded as follows: one. Paragraph 1.1 of article 27 is drawn up in the following terms: "1. after the regulatory deadline for the payment of contributions to Social security without income thereof and without prejudice to planned specialties for postponements, is shall bear the following surcharges:»


1.1 when the subjects responsible for payment had submitted the contribution documents within the regulation period, a surcharge of 20 per 100 of debt, if payments are owed paid fees due after the expiry of that period".

Two. Paragraphs 2 and 3 are modified and added a new paragraph 4 to article 109, in the following terms: «(2. No se computarán en la base de cotización los siguientes conceptos: a) allowances and allowances for travel expenses, costs of transport, when they correspond to displacements of the worker out of their usual workplace to perform the same in different place» as well as the urban transportation and distance bonuses due to the displacement of the worker from his home to the usual work center, with the amount and scope according to the rules established.

(b) compensation for death and the corresponding to transfers, suspensions and dismissals.

Compensation for death and the corresponding to transfers and suspensions are exempted from quotation up to the maximum amount provided for in sectoral regulation or collective bargaining agreement.

Compensation for dismissal or cessation of the worker shall be exempt, the established amount on a mandatory basis in the law of the Statute of workers, in its implementing regulations or, where appropriate, regulatory of the execution of sentences, unless it can be considered as established under contract, Covenant or agreement.

When the employment contract is extinguished prior to the Act of conciliation, compensation shall be exempt severance not exceeding which would have corresponded in the event that this had been declared inadmissible, and is not of extinctions by mutual agreement in the framework of plans or collective low incentive systems.

Without prejudice to the provisions of the preceding paragraphs, in the event of dismissal or termination as a result of redundancies, processed in accordance with the provisions of article 51 of the law of the Statute of workers, or produced by the causes provided for in point (c)) of article 52 of the Act, which in both cases always due to economic reasons , technical, organisational, production or due to force majeure, shall be exempt on the part of perceived compensation not to exceed the limits on a mandatory basis in the mentioned Statute for the dismissal.

(c) Social Security benefits, as well as its improvements and healthcare allocations granted by companies, these last two in the terms established by law.

(d) overtime, except for the quote for accidents at work and occupational diseases Social Security.

In the regulatory development of paragraphs to) and c) will be sought the greatest possible homogeneity with provisions to this effect in terms of personal work by the tax system yields.

3. without prejudice to the provisions of paragraph 2, the maximum amount exempt from contributions by all the concepts listed in the same shall not exceed, as a whole, the limit to be determined by regulation.

(4. No obstante lo dispuesto en el apartado 2.d), the Ministry of employment and Social Security may establish the computation of overtime, in General, either by industrial sectors where the prolongation of the day is characteristic of their activity. "

3. The letter b) of article 207 is worded as follows: «b. have covered the minimum contribution period referred to in paragraph 1 of article 210 of this law, within the six years prior to the legal situation of unemployment or the moment that ended the obligation to contribute.»

For the assumption that at the time of the legal situation of unemployment remain one or several contracts on time partial will take into account exclusively for the sole purpose of meet the requirement for access to the provision, the contribution periods in the work that has been lost employment, temporary or permanently «, or the ordinary working day has been reduced.»

Four. Paragraphs 2 and 3 of article 211 are drafted in the following terms: "2. the amount of the benefit shall be determined by applying the following percentages to the base pension: the 70 per 100 for one hundred eighty days and 50 per 100 hundred eighty day and one.»

3. the maximum unemployment benefit amount will be 175 per 100 of the public multiple effect income indicator, except where the worker has one or more children in his charge, in this case, the amount will be, respectively, per 100 200 or 225 per 100 of the indicator.

The minimum amount of the unemployment benefit will be the 107 per 100 or 80 per 100 public indicator in incomes of multiple effects, depending on whether the worker has or not, respectively, dependent children.

In the event of unemployment for loss of employment part-time or full-time, minimum delivery, and maximum amounts referred to in the preceding paragraphs, would be determined taking into account the public multiple effect income indicator calculated on the basis of the average number of hours worked during the period of the last 180 days, that referred to in paragraph 1 of this article pondering such average in relation to the days in each partial or full time employment during that period.

For the purposes of the provisions of this paragraph, be taken into account indicator public multiple effect income monthly existing at the time of the birth of the right, increased by one-sixth. '

5. Letter to) of paragraph 1 of article 212 is worded as follows: «a) during the period that corresponds with imposition of sanction for mild and serious violations in the terms established in the law on offences and sanctions in the Social order. "

If after the period referred to in the preceding paragraph, the person receiving benefits is not registered as jobseeker, the resumption of the provision will require its prior hearing before the management institution certifying registration.»

6. Is included in article 212 a new paragraph 3, passing the current paragraph 3 to 4, which is worded as follows: ' 3. the breach, by the beneficiaries of benefits for unemployment from the obligation to present, within the deadlines set, documents required them, provided that they may affect the conservation of the right to benefits» You can give rise to by the managing body will adopt necessary preventive measures, through suspension injunction of payment of these benefits, until such beneficiaries are brought to one certifying that they meet the legal requirements for the maintenance of the law, it will resume from the date of the hearing."

7. Number 3 of paragraph 1 and paragraph 2 of section 3 of article 215 are drafted in the following terms: "1. are beneficiaries of the subsidy: 3. workers over fifty-five years, even if they don't have family responsibilities, provided that they are in any of the cases referred to in the preceding paragraphs, have quoted unemployment at least six years over their working life and prove that» at the time of the request, they meet all the requirements, except for the age, to access any type of contributory retirement pension in the Social security system.

To obtain the subsidy worker must have fulfilled the age of fifty-five years on the date of exhaustion of the provision by unemployment or subsidy unemployment; or that age have accomplished in time to meet the requirements for access to a subsidy of the cases referred to in the preceding paragraphs or comply with it during its perception."

«3. for the purposes of determining the requirement of lack of income and, where appropriate, family responsibilities, referred to in paragraph 1 of this article: 2. be regarded as income or Computable income any property, rights or income derived from the work, furniture or real estate capital, economic activities and the benefits nature, except assignments of Social Security for children and unless the amount of quotas aimed at financing» special agreement with the Social Security Administration. They will be also considered income as capital gains or capital gains, as well as the yields that can deduce the economic pillar of heritage, by implementing its value 100 100 the type of legal interest of existing money, with the exception of usually occupied by worker housing and goods whose incomes have been computed, in the terms established by law.

However the provisions of the preceding paragraph, the amount corresponding to legal compensation that, in each case, appropriate for the extinction of the employment contract not will be considered income. This whatever that payment thereof is made just once or on a regular basis.

Pensions will be calculated by integral or gross performance. The performance that comes from the business, professional, agricultural, livestock or artistic activities will be calculated by the difference between revenues and costs required to obtain.

To accredit income the managing body may require the worker a statement thereof and, where appropriate, the provision of copy of the tax declarations presented.»

8. Paragraph 3 of article 216 is worded in the following terms:


"3. in the case provided for in section 1.3 of article 215, the compensation will be extended, maximum, until the worker reaches the age that allows you to access the contributory pension in retirement, in all its forms".

9. Article 217 (1) is worded as follows: ' 1. the amount of the unemployment subsidy is equal to 80 per 100 indicator public multiple effect income monthly current at all times.» «(En el caso de desempleo por pérdida de un trabajo a tiempo parcial, dicha cuantía se percibirá en proporción a las horas previamente trabajadas en los supuestos previstos en los párrafos a) and b) paragraph 1.1, and in paragraphs 1.2 and 1.3 of article 215».

10. Article 218 is worded as follows: ' 1. during the perception of the unemployment subsidy for workers over 55 years the managing body must list for the contingency of retirement. "

2 in the case of perception of the unemployment subsidy when it comes to permanent-intermittent workers: to) if they are under the age of fifty-five years and the beneficiary has accredited, for the purposes of the recognition of the subsidy, a period of occupation listed of 180 or more days, the managing body will enter the social security contributions for the contingency of retirement during a period of sixty days , the date that is born the right to subsidy.

(b) are over the age of fifty-five, the managing body will for the contingency of retirement Social security contributions for all collecting the subsidy accomplished once the stated age.

3. for the purposes of determining the quote in the cases referred to in paragraphs 1 and 2 above the minimum current contribution limit will be taken as contribution base at any time».

Eleven. Paragraph 1 of article 221 is worded in the following terms: "1. the provision or the subsidy will be incompatible with the work on their own, although its realization does not imply inclusion obligatory in any of the social security schemes, or self-employed work, except when this is performed on time partial, in which case it shall be deducted from the amount of the benefit or subsidy proportional to the time worked part.»

The deduction in the amount of the benefit or allowance referred to in the preceding paragraph shall be made both when the worker is receiving the benefit or the subsidy as a result of the loss of a job full time or partial and get a new part-time job, such as when you perform two part-time contracts and loses one of them , although in this case, the base pension of the unemployment benefit will be the average of the bases by which has been quoted by such contingencies on both works during the 180 day period referred to in paragraph 1 of article 210, and the maximum amounts and minimum referred to in article 211 shall be determined taking into account the indicator of public revenue of multi-effect depending on hours worked in both works.»

12. Article 229 is worded as follows: «without prejudice to the powers of the competent services as regards inspection and control in order to sanction offences that could commit in the perception of benefits unemployment, corresponds to the managing body monitoring compliance with the provisions of this title and verify situations of fraud may be committed.

To this end, the managing body may suspend the payment of benefits for unemployment when sufficient fraud evidence to appreciate in the course of investigations conducted by the competent bodies in the fight against fraud.»

13. (Letters b) e i) of paragraph 1 and paragraph 2 of article 231 are drafted in the following terms: "(b) to provide information and documentation to be determined according to the rules for the purpose of recognition, suspension, termination or renewal of the right to benefits and communicate to the regional public employment services and the public service of State employment, residence and» , in your case, change of domicile, provided for the purpose of notifications, in the moment in which this occurs.

Without limiting the foregoing, when the receipt of communications would not be guaranteed at the address provided by the applicant or beneficiary of benefits, this shall be obligated to provide the regional public employment services and the public State employment service data that require that communication may be carried out by electronic means.'

«i) actively seek employment, participate in actions for the improvement of the employability, to be determined by the public employment services competent, if necessary, within a route of insertion.»

Recipients of benefits be credited before to the public State employment service and the public employment services autonomous, when they are required to do so, the actions that have been aimed at the active search for employment, their re-employment or to the improvement of their employability. This accreditation shall be made in the form in which these organisms to determine within the framework of mutual collaboration. No accreditation will be considered breach of the undertaking's activity.

Without prejudice to accredit the active search for employment, participation in actions for the improvement of the employability that correspond to their usual profession or their training skills as determined in the route of insertion will be voluntary for the beneficiaries of contributory benefits during the first thirty days of perception, and non-participation in the same do not entail disciplinary effects'.

'2. for the purposes referred to in this title, it means commitment to activity which acquires the applicant or beneficiary of benefits of actively seek employment, accept a proper placement and participate in specific actions of motivation, information, orientation, training, retraining or vocational integration to increase their employability, as well as fulfil the remaining obligations provided for in this article.

The public State employment service and the regional public employment services will require the beneficiaries of benefits unemployment to certify before them, in the manner determined in the framework of mutual cooperation, the realization of performances led to his re-employment or the improvement of their employability. No accreditation will be considered breach of the undertaking's activity.

For the implementation of the provisions of the preceding paragraphs the competent public employment service will take into account the condition of victims of gender-based violence, for the purpose of tempering, if necessary, the fulfilment of the obligations arising from the undertaking».

Article 18. Modification of law 56/2003 of 16 December on employment.

Paragraph 4 of article 27 of the law 56/2003, of December 16, employment, shall be amended as follows: ' 4. beneficiaries of benefits and unemployment benefits registered with the public employment services, once have signed the commitment to activity, shall participate in the active employment policies to be determined in the itinerary of inclusion» without prejudice to the provisions of the last paragraph of article 231.1 of the text revised from the General Social Security Act. The competent public administrations shall verify the fulfilment of the obligations arising from the inscription as applicants for employment and the signing of the commitment to activity of the beneficiaries of benefits and allowances by unemployment, and must communicate breaches of such obligations to the public State employment service, at the time they occur or know. «Such a communication may be carried out by electronic means and will be enough paper for the public State employment service start the sanctioning procedure corresponding.»

Article 19. Modification of the consolidated text of the workers ' Statute Act, approved by Royal Legislative Decree 1/1995 of 24 March.

Article 33 of the consolidated text of the workers ' Statute Act, approved by Royal Legislative Decree 1/1995 of 24 March is modified in the following terms: one. Paragraph 1 is drawn up in the following terms: "1. the wage guarantee fund, an autonomous body attached to the Ministry of employment and Social Security, with legal personality and capacity to act for the fulfillment of its purposes, shall be paid to the workers the amount of wages unpaid because of insolvency or the entrepreneur competition.»

For the above purposes, wage shall be deemed the amount recognized as such in Act of conciliation or in judgment for all of the concepts referred to in article 26.1, as well as wages processing in cases that legally are, without the Fund can pay for one or another concept, joint or separately, an amount exceeding the amount resulting from multiplying the national daily minimum wage twice «, including the proportional part of the extra payments, by the number of days of wages outstanding, with a maximum of one hundred and twenty days.»

Two. Paragraph 2 shall be drafted in the following terms:


«2. the wage guarantee fund, in the case of the preceding paragraph, shall pay compensation recognized as consequence of judgment, Act of judicial conciliation or administrative decision in favour of workers because of dismissal or termination of contracts in accordance with articles 50, 51 and 52 of this law, and termination of contracts in accordance with article 64 of the law 22/2003 , 9 July, bankruptcy, as well as compensation for extinction of temporary contracts or fixed-term contracts in cases where legally proceed. In all cases with a maximum limit of an annuity, while the daily wage, the calculation basis, does not exceed twice the national minimum wage, including the proportional part of the extra payments.

The amount of compensation, for the sole purpose of manure by the wage guarantee fund for cases of dismissal or termination of contracts in accordance with article 50 of this law, shall be calculated on the basis of 30 days per year of service, with the limit specified in the preceding paragraph.'

3. The second rule of paragraph 3 is worded in the following terms: 'second. The compensation payable to charge of FOGASA, irrespective of what is can agree in the bankruptcy process, they shall be calculated on the basis of twenty days per year of service, with the maximum limit of an annuity, while the daily wage, the calculation basis, does not exceed twice the national minimum wage, including the proportional part of the extra payments."

Article 20. Modification of the revised text of the law on offences and sanctions in the Social order, approved by Royal Legislative Decree 5/2000 of 4 August.

The revised text of the law on offences and sanctions in the Social order, approved by Royal Legislative Decree 5/2000 of 4 August, is drawn up in the following way: one. The letter to) of paragraph 1 of article 17 is drawn up in the following terms: "1. Lèves.»

(a) does not appear, prior requirement, before the public employment services or employment agencies when developing activities in the field of cooperation with those and thus collect the agreement of collaboration, or not to renew the demand for employment in the form and dates to be determined in the document renewal of the demand, except for just cause.

Subpoenas or communications carried out by public service employment and the public employment services autonomous by electronic means to the fulfilment of the commitment to activity, be construed as valid, for the purpose of notification, provided that applicants or beneficiaries of unemployment benefits have previously expressed consent» two. Add a new paragraph to the letter to) of paragraph 3 of article 24 with the following wording: «subpoenas or communications carried out by public service employment and the public employment services autonomous by electronic means to the fulfilment of the commitment to activity, are understood to be valid, for the purpose of notification, provided that applicants or beneficiaries of unemployment benefits have previously expressed their consent».

3. Added a new letter d) to paragraph 3 of article 24 with the following wording: «d) not provided, to the public service employment and public services of regional employment, the information necessary to ensure the reception of notifications and communications.»

Four. Add a new letter e) to paragraph 1 of article 47, which is worded in the following terms: «e) for these purposes shall be regarded as beneficiaries of benefits for unemployment unemployed workers during the application period of the extensions of the unemployment subsidy established in article 219.4 of the General Social Security Act, as well as during the suspension injunction or definitive of the benefit or subsidy as a result of a procedure» sanctions or provisions in article 212.3. of this law.»

Article 21. Amending the Royal Decree 1369 / 2006 of 24 November, which regulates the program of active insertion income for unemployed persons with special economic needs and difficulty finding employment.

The Royal Decree 1369 / 2006 of 24 November, which regulates the program of active insertion income for unemployed persons with special economic needs and difficulty finding employment, is modified in the following terms: one. Added two paragraphs to the letter b) of paragraph 1 of article 2 which are written in the following terms: "for registering as a job seeker referred to in the preceding paragraph shall actively seek employment, without rejecting job offer adequate or have refused to take part, except for just cause, on promotion, training or retraining actions professionals or others in order to increase employability.» Output abroad, for any reason or duration, interrupted the registration as a jobseeker to these effects.

In cases that interrupted the demand for employment, an uninterrupted period of 12 months will be required since the new registration».

Two. The letter c) of paragraph 1 of article 2 is couched in the following terms: ' c) have terminated the provision contributory level unemployment and/or subsidy for welfare unemployment established in the third heading of the consolidated text of the General Social Security Act, except when the extinction occurred by imposition of sanction» , and have no right to protection for such contingency.

«(Este requisito no se exigirá en los supuestos previstos en las letras b)) and (c) of paragraph 2 of this article ".

Title III measures of rationalization of the system's reliance on article 22. Modification of the law 39/2006, of 14 December, promotion of Personal autonomy and care for people in a situation of dependence.

Law 39/2006, of 14 December, promotion of Personal autonomy and care for people in a situation of dependence, is hereby amended as follows: one. Amending section 4 of article 4, which is drawn up in the following way: «4. persons in situations of dependency and, where appropriate, their families or those who represent them, as well as service centres, will be required to supply the information and data required them by competent authorities for the assessment of the degree of dependence» to communicate all kinds of custom support receiving, to apply the economic benefits to the purposes for which they were granted and any other obligation provided for in the legislation in force.

Two. Heading and paragraph 1 should be modified, the last subparagraph of paragraph 2 shall be deleted and added a new paragraph 3 in article 8, with the following wording: «article 8. Territorial Council of social services and the system for autonomy and dependency care.

1. is created the Territorial Council of social services and the system for autonomy and dependence as an instrument of co-operation for the articulation of social services and the promotion of autonomy and care persons in situations of dependency.

This Council will be attached to the Ministry of health, social services and equality, through the Secretary of State for social services and equality, and will be made by the titular person of the Ministry, who will hold his presidency, and by competent advisors in the field of social services and unit of each of the autonomous communities, with the Vice President in one of them. Additionally, if stuff matters to be treated so requires, may join the Council other representatives of the General Administration of the State or the autonomous communities, as advisory specialists, with voice but without vote. In the composition of the Territorial Council representatives of the autonomous communities have most.

3. in addition, corresponds to the Territorial Council achieve maximum consistency in the definition and application 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 consideration in common problems that may arise and planned actions to deal with them and resolve them."

3. Amending paragraph 1 of article 9, which is worded as follows: ' 1. the Government, heard the Territorial Council of social services and the system for autonomy and dependency care, will determine the minimum level of protection guaranteed for each of the beneficiaries of the system, depending on the degree of dependence, as a basic condition of guarantee of the right to the promotion of personal autonomy and attention to the situation of dependency. " The allocation of the minimum level between the autonomous communities will be considering the number of beneficiaries, the degree of dependence and the recognised provision.»

Four. Amending paragraph 6 of article 14, which shall have the following wording: "6. the priority in access to services will be determined by the degree of dependence and to equal degree, by the economic capacity of the applicant." Until the service network is completely implanted, persons in situations of dependency that can not access to services by implementing the designated priority system, shall be entitled to the economic benefit tied to the service provided for in article 17 of this law.»

5. Amending paragraph 1 of article 17, which will have the following wording:


«1. the economic benefit, which will have periodic character, you will recognize, in the terms to be determined, only when it is not possible to access a service public or concerted attention and care, depending on the degree of dependence and the economic capacity of the beneficiary, in accordance with the agreement concluded between the General Administration of the State and the corresponding autonomous community.»

6. Amending paragraph 2 of article 18, which is drawn up in the following way: «2. agreement of the Territorial Council of social services and prompt attention to the dependency to autonomy be established the conditions of access to this benefit, depending on the degree recognised the person in a situation of dependence and their economic capacity. "

7. Amending article 19, which is worded as follows: «article 19. Economic benefit of personal assistance.

The economic provision of personal assistance aims the promotion of the autonomy of persons in situations of dependency, in any of its degrees. Its objective is to contribute to the hiring of a personal, for a number of hours assistance, providing access to education and work to the beneficiary, as well as a more autonomous life in the exercise of the basic activities of daily living. Prior agreement of the Territorial Council of social services and prompt attention to the dependency to autonomy shall be specific conditions for access to this benefit.»

8. Amending article 23 which is worded as follows: «article 23. In-home support services.

The home help service the set of actions carried out in the home of people is dependent in order to meet their needs of daily life, borrowed by institutions or companies, accredited for this function, and may be the following: to) services related to personal care in the activities of daily living.

(b) services related to the care of domestic needs or household: cleaning, washing, cooking or other. These services only may be paid jointly with those listed in the previous section.»

9. Introduces a section 4 in chapter II of title I with the following content: «section 4 incompatibility of benefits article 25 bis.» Incompatibility of the benefits regime.

1. the economic benefits will be inconsistent among themselves and with the catalog services laid down in article 15, except with the prevention of situations of dependency, promotion of personal autonomy and Telecare services.

2. the services will be incompatible, with the exception of the Telecare Service which will be compatible with the service of prevention of situations of dependency, promotion of personal autonomy, home help and day and night.

However the above, the competent public administrations may establish compatibility between services for support, care and attention that facilitate the stay at home the person in a situation of dependence, so that the sum of these benefits does not exceed, as a whole, the maximum intensities to its degree of dependence. For the purposes of the allocation of the minimum level laid down in article 9, such benefits shall be regarded as a single benefit.»

10. Paragraph 2 of article 26 shall be deleted and, consequently, paragraph 3 becomes paragraph 2, which shall have the following wording: «2. intervals for the determination of grades will be established in the scale referred to in the next article».

Eleven. Amending paragraphs 1, 2 and 3 of article 27, which will have the following wording: «1. the autonomous communities shall determine organs's assessment of the situation of dependence, which issued an opinion on the degree of dependence with specification of the care that the person may require.» The Territorial Council of social services and prompt attention to the dependency to autonomy should agree common criteria of composition and performance of the bodies for the evaluation of the autonomous communities which, in any case, will have public.

2. the degrees of dependence, for the purposes of its assessment, shall be determined by the application of the scale to be agreed in the Territorial Council of social services and the system for autonomy and attention to the dependency for subsequent approval by the Government by Royal Decree. This scale will have among its references the international classification of functioning, disability and health (ICF) adopted by the World Health Organization. It will not be possible to determine the degree of dependence using other procedures other than those set by this scale.

3. the scale will establish objective criteria for the evaluation of the degree of autonomy of the person, of your ability to perform activities of daily living, intervals of scores for each of the degrees of dependency and Protocol procedures and techniques for the assessment of observed skills, in your case."

12. Amending paragraph 3 of article 28, which will have the following wording: «3. the resolution referred to in the preceding paragraph will determine the services and benefits that correspond to the applicant according to the degree of dependence. "

13. Amending paragraph 1 of article 29, which will have the following wording: ' 1. within the framework of the procedure of recognition of dependence and corresponding benefits, the social services of the public system will establish an individual programme of care that will be determined the modalities of intervention best suited to your needs among the services and provided economic benefits in the resolution for its degree» , with the participation, consultation and, where appropriate, choice among the alternatives proposed by the beneficiary and, where appropriate, their families or entities trustee to represent him.

However the provisions of the preceding paragraph, the determination of the economic benefit for care in the family environment shall fall to the competent authority, on a proposal from the social services'.

Fourteen. Modify the heading and paragraph 1 of article 30, which are written in the following way: «article 30. Review of the degree of dependence and the recognised provision.

1 the degree of dependence will be reviewable, at the request of the interested party, their representatives or ex officio by the competent public administrations, by any of the following reasons: to) improvement or worsening of the situation of dependency.

(b) diagnostic or Error in the application of the corresponding scale.»

15. Amending paragraph 3 of article 38, which is worded as follows: «3. through the communications network will be exchanged information on infrastructure system, the situation, degree of dependence and provision recognised to beneficiaries, as well as any other derivative of information needs in the system for the autonomy and dependency care.»

Sixteen. Amending the ninth additional provision, which is worded in the following terms: "ninth additional provision. Effectiveness of the recognition of the existing situations of severe disability and need for help from third-party.

«Those who have recognized great disability pension or the need for assistance of third person according to the Royal Decree 1971 / 1999 of 23 December, on procedure for recognition, Declaration and qualification of the degree of disability, will have recognized the requirement to be dependent on the extent to which are available in the regulatory development of this law.»

Seventeen. Amending paragraphs 1 and 3 of the first final provision, which are written in the following terms: "1. the realization of the right to dependency benefits included in this law be exercised gradually, gradually, and will be held according to the following schedule as of January 1, 2007: the freshmen who are valued in the grade III of great dependency» , levels 1 and 2.

In the second and third year who are valued in the grade II of severe dependence, level 2.

In the third and fourth year who are valued in the grade II of severe dependence, level 1.

The fifth year, which ends December 31, 2011, to those who are measured in grade I to moderate dependency, level 2, and has been recognised them the specific provision.

From July 1, 2015, the rest of whom were valued in grade I to moderate dependency, level 2.

From the 1 July 2015 to whom have been assessed in the grade I, level 1, or are measured in grade I to moderate dependence."

«3. the right of access to the benefits derived from the recognition of the situation of dependence will be generated from the date of the resolution's recognition of benefits or, in your case, since the course of the period of six months from the filing of the application have been issued and notified express resolution of recognition of the benefit, except when in the case of the economic benefits envisaged in article 18 that will be subject to a maximum standstill period two years, as appropriate, from the dates indicated above, time to be interrupted at the moment in which the applicant begins to perceive that benefit.»

Title IV tax measures


Article 23. Modification of law 37/1992 of 28 December, on value added tax.

With effect from September 1, 2012 are introduced the following changes in law 37/1992 of 28 December, on value added tax: one. Amending the number 1 of the paragraph two of article 8, which is drawn up in the following way: «1 executions of work relating to the construction or rehabilitation of a building, in the sense of article 6 of this law, when businessman running the work provide a part of the materials used, provided that the cost of them exceed 40 per 100 of taxable».

Two. Amending paragraph one of article 90, which is worded as follows: «article 90. General corporate tax rate.

One. The tax will be required at the rate of 21 per cent, except as provided in the following article.»

3. Amending article 91, which is worded as follows: «article 91. Reduced tax rates.

One. Rate of 10% shall apply to the following operations: 1. deliveries, intra-Community acquisitions or imports of the goods listed below: 1 the substances or products, matter what your origin which, by their characteristics, applications, components, preparation and State of conservation, are likely to be habitual and ideally used for human nutrition or animal in accordance with provisions of the Codex Alimentarius and the provisions made for its development, except alcoholic beverages.

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

For the purposes of this number will not have consideration of food tobacco or substances unfit for human or animal consumption in the same State in which would be subject to delivery, intra-Community acquisition or importation.

2nd animals, vegetables and other products likely to be used habitually and ideally for the production of products referred to in the previous number, directly or mixed with others of different origin.

Animals intended for fattening prior to be used for human or animal consumption and breeding animals from the same or from those referred to in the preceding paragraph are understood in this issue.

3rd the following goods when characteristics objective, packaging, presentation and conservation status, are likely to be used direct, regular and ideally in agricultural, forestry or livestock activities: seeds and exclusively animal or vegetable materials liable to cause breeding animals or vegetables; fertilizers, corrective, organic waste and amendments, herbicides, pesticides plant protection or livestock use; plastics for crops in padding, tunnel or greenhouse and paper bags for the protection of the fruits before their harvest.

4th the waters suitable for human or animal food or for irrigation, even in solid state.

5 drugs for animal use, as well as susceptible to common and ideally be used in obtaining medicinal substances.

6 devices and accessories, including the eyeglasses and lenses which, because of their objective characteristics, are likely to be essential or mainly to supplement the physical shortcomings of man or animal, including the limiting of its mobility and communication.

Sanitary products, material, equipment or instruments which, objectively considered, only can be used to prevent, diagnose, treat, relieve or cure disease or infirmity of man or animal.

Cosmetics or personal hygiene, with the exception of napkins, tampons and protegeslips products are not included in this number.

7th the buildings or parts of them suitable for use as homes, including the squares in garage, with a maximum of two drives, and attached them located transmitted together.

With regard to this law they will not consideration of annexes to homes of business premises, although they are transmitted together with buildings or part thereof intended for housing.

They are not considered suitable for use as housing buildings buildings earmarked for demolition referred to in article 20, paragraph one, number 22nd, part A), point (c)) of this law.

8 seeds, bulbs, cuttings and other exclusively vegetable products likely to be used in the production of flowers and live plants.

2. the performance of the following services: 1 the carriage of passengers and their luggage.

2nd catering, camping and Spa, restaurants and services, in general, the supply of food and beverages for consumption on the spot, even if they are made prior commissioned by the recipient.

Except pursuant to the previous paragraph, mixed services of catering, shows, clubs, party, BBQ or other similar rooms.

3rd those made on behalf of owners of farms agricultural, forestry or livestock, necessary for the development of the same, which are indicated below: planting, sowing, grafted, paid, cultivation and harvesting; packing and packaging of the products, including drying, cleaning, peeling, chopped silage, storage and disinfection products; raising, guard and fattening of animals; leveling, leveling or abancalamiento of agricultural land; technical assistance; the removal of plants and animal pests and fumigating plantations and grounds; drainage; Tala, culled, chipping and peeling of trees and forest cleaning; and veterinary services.

The provisions of the preceding paragraph shall not apply in any case to transfers of use or enjoyment, or lease of property.

Also this tax rate applies to supplies of services carried out by agricultural cooperatives to its partners as a result of his cooperativizada activity and in accordance with its corporate purpose, including the use by members of the machinery in common.

4th the services of cleaning of public roads, public parks and gardens.

5 the services of collection, storage, transport, recovery or waste disposal, sewerage public cleaning and pest control and the collection or treatment of sewage.

Understood the above services transfer, installation and maintenance of standardized containers used in waste collection.

Also in this issue include services of collection or treatment of discharges into inland or maritime waters.

6 the entrance to libraries, archives and documentation centres and museums, art galleries and art galleries.

7th services referred to in number 8 ° of paragraph one of article 20 of this law when they are not exempt according to the precept or application is the tax rate established in number 3 of paragraph dos.2 of this article to them.

8th amateur character of sports events.

9th the exhibitions and trade fairs.

(10 executions of renovation and repair work carried out in buildings or parts thereof intended for housing, when the following requirements are met: to) that the recipient is individual, not to act as entrepreneur or professional and use the housing referred to in the works for your particular application.

However the provisions of the preceding paragraph, also are include in this issue cited executions of work when its recipient is a community of owners.

(b) the construction or rehabilitation of housing referred to in the works completed at least two years before the beginning of the latter.

(c) that the person performing the works not contribute materials for execution or, in the case that the contribution, its cost does not exceed 40 per cent of the taxable base of operation.

11. º the lease with purchase option of buildings or parts thereof intended solely to housing, including the squares in garage, with a maximum of two drives, and attached them located which are rented together.

12th the assignment of rights of timeshare buildings, joint real estate or sectors of them architecturally distinct when the property has at least ten units, in accordance with the regulatory legislation of these services.

3. the following operations: 1 the execution of works, with or without provision of materials, result of contracts directly concluded between the developer and the contractor relating to the construction or rehabilitation of buildings or parts of mainly destined for housing them, including locals, anejos, garages, facilities and ancillary therein situated.

Shall be considered intended mainly to housing, the buildings in which at least 50 per cent of the floor area is intended for such use.

2. sales with installation of cabinets kitchen and bathroom and wardrobes for the buildings referred to in number 1 St above, which are made as a result of contracts directly concluded with the promoter of the construction or rehabilitation of these buildings.


3rd execution of work, with or without provision of materials, because of contracts concluded directly between the communities of owners of buildings or parts thereof referred to in number 1 above and the contractor relating to the construction of garages complementary of these buildings, provided that such executions of work are carried out on land or premises which are commonalities of these communities and the number of parking spaces to be allocated each of the owners do not exceed two units.

Two. Rate of 4 per cent will apply to the following operations: 1. deliveries, intra-Community acquisitions or imports of the goods listed below: 1 the following products: to) common bread, as well as the frozen mass of common bread and common frozen bread exclusively intended for the production of common bread.

(b) the bread flour.

(c) the following types of milk produced by any animal species: natural, certified, pasteurized, concentrated, skimmed, sterilized, UHT, evaporated and powdered.

(d) the cheeses.

(e) eggs.

(f) the fruits, vegetables, legumes, tubers and cereals, which have the condition of natural products in accordance with the Codex Alimentarius and the provisions for their development.

2nd books, newspapers and magazines that do not contain advertising, only or mainly as well as complementary items that are delivered together with these goods through pricing.

Executions of work having as immediate result obtaining a book, newspaper or magazine spread or continuous, a film of such property or that consist of binding them will include in this issue.

For these purposes, shall be regarded as complementary elements the audio tapes, discs, videocassettes and other similar sound or videomagneticos supports which constitute a functional unit with the book, newspaper or magazine, perfecting or completing its contents and sold them, with the following exceptions: to) discs and audio tapes containing exclusively musicals and whose market value exceeds the book newspaper or magazine with which are delivered together.

(b) the videocassettes and other similar sound or videomagneticos media containing films, programs or fiction or musical TV series and whose market value is higher than the book, newspaper or magazine with which delivered jointly.

(c) computer products recorded by any means in brackets referred to in earlier, when mainly contain programs or applications that are marketed independently in the market.

Means that books, newspapers and magazines contain mainly advertising when more than 75 per cent of the income provided by his publisher obtained by this concept be considered included in this number albums, sheet music, maps and sketchbooks, except articles and electronic devices.

3rd medicaments for human use, as well as medicinal substances, forms and intermediates, subject to usual and ideally be used in obtaining.

4th vehicles for persons with reduced mobility referred to in number 20 of annex I of the Real Decree legislative 339/1990, of 2 March, which approves the articulated text of the law on traffic, circulation of vehicles engine and road safety, in the wording given by the annex II of the Royal Decree 2822 / 1998 , of 23 December, which approves the General Regulation of vehicles and wheelchairs for the exclusive use of disabled persons.

Vehicles intended to be used as taxis or autoturismos for the transport of disabled people in wheelchairs, well directly or after its adaptation, as well as that motor vehicles prior adaptation or not, must usually to transport people with disability in wheelchair or disabled, regardless of who is the driver of the same.

The application of the tax rate reduced to vehicles covered by the preceding paragraph shall require prior recognition of the right of the purchaser, which must justify the destination of the vehicle.

For the purposes of this law, shall be considered disabled those with a degree of disability equal to or greater than 33%. The degree of disability must provide proof of certification or resolution issued by the Institute of migration and social services or the competent body of the autonomous region.

5th prostheses, orthoses and implants internal for disabled people.

6 dwellings administratively qualified as of subsidised special regime or public promotion, when deliveries are carried out by its promoters, including garages and annexes located in the same building that are transmitted together. For these purposes, the number of parking spaces may not exceed two units.

The houses that are procured by the entities that apply the special scheme provided for in chapter III of title VII of the text revised of the law of the tax approved by the Royal Legislative Decree 4/2004, of 5 March, provided that income derived from his subsequent tenure will be applicable bonus established in paragraph 1 of article 54 of the Act. For these purposes, the acquirer shall communicate this fact to the taxpayer prior to the accrual of the operation in the way determined by law.

2. the performance of the following services: 1 vehicles and wheelchair repair services covered in the first paragraph of the number 4th paragraph dos.1 of this article and the adaptation of the taxis and autoturismos for people with disabilities and services motor vehicles them referred to in the second paragraph of the same precept regardless of who is the driver of the same.

2nd lease with purchase option of buildings or parts thereof intended exclusively to housing administratively classified as subsidised special regime or public promotion, including the squares in garage, with a maximum of two drives, and annexed them located which are rented together.

(((3rd Tele-assistance, home help services, Center of day and night and residential care, referred to in the letters b), c), d) and e) of paragraph 1 of article 15 of the law 39/2006, of 14 December, promotion of Personal autonomy and care to persons in situations of dependency, always that they grant squares arranged in centers or residences or through prices derived from an administrative contest awarded to the companies supplying, or as a result of a financial benefit linked to such services covering more than 75 percent of its price, in application, in both cases, the provisions of this law.

Provisions of this number 3 shall not apply to services that are exempt by application of the number 8 of paragraph one of article 20 of this law.

3. Provisions of paragraphs uno.1 and dos.1 of this article shall also apply to the executions of work that benefits services, as laid down in article 11 of this law, and to take immediate result the obtaining of any of the goods whose delivery applicable one of the reduced rates provided for in these rules.

The content of the preceding paragraph shall not apply to the executions of work that relate to the construction or rehabilitation of housing of special regime or promoting public referred to in paragraph uno.3 of this article.»

Four. Amending the paragraph 5 of article 130, which is drawn up in the following way: «five. The compensation rate lump sum referred to in paragraph 3 of this article shall be the amount resulting from applying, to the selling price of the goods or the services indicated in that paragraph, the percentage that proceed from among those indicated below: 1 12 per 100 deliveries of natural products obtained in agricultural and forestry holdings and services of accessory character of such farms.

2nd the 10.5 per 100 deliveries of natural products obtained in livestock or fishing operations and services of accessory character of such farms.

For the determination of such prices, indirect taxes which are payable in respect of the above-mentioned operations, or accessory or complementary to them costs charged separately to the purchaser, such as commissions, packaging, shipping, transport, insurance, financial, or other are not counted.

Transactions without cash payment, referral percentages shall apply on the market value of the products delivered or services rendered.

«The applicable percentage in each operation shall be the force at the time that nazca eligibility for compensation.»

5. Amending paragraph one of article 135, which is drawn up in the following way: "one. Taxable persons resellers of used goods or movable property having consideration of objects of art, antiques or collectibles apply the special scheme regulated in this chapter to the following supplies of goods: 1 delivery of used goods, art objects, antiques and collectibles purchased by Reseller a: to) a person who does not have the status of entrepreneur or professional.


(b) a businessman or professional who will benefit from the duty-free treatment of the tax in the Member State of beginning of the dispatch or transport of the good, provided that said good had to the concerned employer or professional consideration of investment good.

(c) an entrepreneur or professional under a delivery that is exempt from the tax, by application of the provisions of article 20, paragraph one, numbers 24 ° or 25 ° of this law.

(d) another taxable reseller that has applied its delivery the special regime of the used goods, works of art, antiques and collectibles.

2. deliveries of objects of art, antiques or collectibles that have been imported by the own taxable reseller.

3rd deliveries of art objects acquired from entrepreneurs or professionals who are authors or legal successors thereof.".

6. Amending article 161, which is worded as follows: «article 161. Types.

The equivalency surcharge rates will be as follows: 1 General, 5.2 percent.

2. for deliveries of goods to which the rate of duty laid down in article 91, paragraph one of this law, the 1.4 per cent applicable.

3rd for the supply of goods to which applies the rate of duty laid down in article 91, paragraph two of this law, the 0.50 percent.

4th to supplies of goods subject to excise duty on manufactured tobacco, 1.75 percent.»

7. Add an eleventh transitional provision, which is worded as follows: 'eleventh transitional provision. Special scheme for used goods, works of art, antiques and collectibles.

Taxable resellers of used goods or movable property, referred to in article 136.Uno.5.º of this law, persons may apply the special scheme of secondhand goods, objects of art, antiques and collectibles to deliveries of objects of art, acquired to businessmen or professionals, resellers that referred to in article 136 of the Act When such acquisition would have been implementing a reduced rate of tax.

Article 24. Modification of law 38/1992 of 28 December, excise.

With effect from the entry into force of this Royal decree amending article 60 of law 38/1992, of 28 December, excise, while provisions in its heading 2 will apply from September 1, 2012, which is worded as follows: 'article 60. Tax rates.

The tax is required with the following tariff: heading 1. Cigars and cigarillos: except in cases where it is applicable the following paragraph, cigars and cigarillos will be taxed at the rate of 15.8 per 100.

Cigars and cigarillos will be encumbered the unique type of 32 euros for each 1,000 units when the quota which would result from the application of the percentage rate is lower than the amount of the single rate.

Heading 2. Cigarettes: except in cases where it is applicable the following paragraph, cigarettes will be taxed at the same time to the following tax rates: a) proportional: 53.1 per 100.

(b) specific type: 19.1 EUR per each 1,000 cigarettes.

Cigarettes will be taxed at the single rate of 119.1 euros for each 1,000 cigarettes when the sum of fees that would result from the application of the types of letters a) and b) above is less than the amount of the single rate.

Heading 3. Sting for bundling: except in cases where it is applicable the following paragraph, the sting for bundling will be taxed simultaneously to the following tax rates: a) proportional: 41.5 per 100.

(b) specific type: 8 euros per kilogram.

The sting for bundling will be taxed at the single rate of 80 euros per kilogram when the sum of fees that would result from the application of the types of letters a) and b) above is less than the amount of the single rate.

Heading 4. «The other manufactured tobacco: 28.4 per 100.»

Article 25. Modification of law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital.

The first. Point (c) shall be deleted with effect from the entry into force of this Royal Decree-Law) transient thirteenth law 35/2006 of 28 November, personal income tax and disposal of partial modification of the tax laws tax, non-resident income and on capital.

Second. With effect from September 1, 2012 are introduced the following changes in law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital: one. Amending paragraph 3 of article 101, which is worded as follows: «3. the percentage of retention and income to count on the work yields derived from teaching courses, conferences, symposia, seminars and similar, or derived from the development of works of literary, artistic or scientific, provided that you give the right to its exploitation, it will be 19 percent. " This percentage will be reduced by half in the case of work yields obtained in Ceuta and Melilla, entitled to the deduction in the quota provided for in article 68.4 this Act.»

Two. The letter is changed to) of paragraph 5 of article 101, which is drawn up in the following way: «a) 19 percent, in the case of the performance of professional activities laid down in rules of procedure.

However, apply the rate of 9 per cent on the performance of professional activities which are established by law.

These percentages are reduced by half when yields are entitled to the deduction in the quota provided for in article 68.4 this Act.»

3. Add a third twenty transitional provision, which is worded in the following way: «twenty third transitional provision. Rate of withholding tax applicable to the performance of professional activities and certain income from labour in 2012 and 2013.

The percentage of retention or entry into account applicable to the yields laid down in paragraph 3 and in the letter to) of paragraph 5, both of article 101 of this law, satisfied or paid until August 31, 2012, will be provided for in that article, in its current drafting to January 1, 2012.

Of paragraph 5 of article 101 of this law.»

Article 26. Changes concerning corporation tax.

The first. With effects for the tax periods that are initiated within the years 2012 and 2013, the following changes are introduced in the legal regime of corporation tax: one. Amending the number two of the first paragraph of article 9 of the Royal Decree-Law 9/2011 August 19, of measures for the improvement of the quality and consistency of the national system of health, contribution to fiscal consolidation, and elevation of the maximum amount of the guarantees of the State for 2011, which is drawn up in the following way : Two. For taxpayers whose turnover, calculated in accordance with article 121 of the law 37/1992, has exceeded the amount of 6.010.121,04 euros during the twelve months prior to the date in which to begin the tax periods within the year 2012 or 2013, in base compensation taxable negative referred to in article 25 of the revised text of the law of corporation tax shall take into consideration the following Specialties:-negative taxable compensation is limited to 50 percent of the taxable income prior to such compensation, when in those twelve months the net amount of the turnover is at least € 20 million but less than sixty million euros.

-Negative taxable compensation is limited to 25 per cent of the taxable income prior to such compensation when those twelve months the net amount of the turnover is at least 60 million euros.

The provisions of this paragraph shall not apply to the instalments whose statement has missed the entry into force of this Royal Decree-law.»

Two. Amending the number one of the first paragraph of article 1 of the Royal Decree-Law 12/2012, 30 March, which introduced various tax and administrative measures aimed at the reduction of the public deficit, which is drawn up in the following way: "one. The deduction corresponding to the bottom of trade referred to in paragraph 6 of article 12 of the text revised from corporation tax law, approved by Royal Legislative Decree 4/2004, of 5 March, which will be deducted from the taxable income in the tax periods started within the year 2012 or 2013, is subject to the annual maximum of the hundredth part of the amount.

The provisions of the preceding paragraph shall not apply to the physical persons income tax taxpayers who meet the requirements set out in paragraph 1 of article 108 of the revised text of the law of corporation tax.».


3. Deduction for intangible assets with indefinite useful life referred to in paragraph 7 of article 12 of the revised text of the law of corporation tax, which is deducted from the taxable income in the tax periods started within the year 2012 or 2013, is subject to the annual maximum of the fiftieth part of its amount.

The provisions of the preceding paragraph shall not apply to the taxpayers of the tax on the income of individuals who meet the requirements set out in paragraph 1 of article 108 of the revised text of the law of corporation tax.

The provisions of this paragraph shall not apply to the instalments whose statement has missed the entry into force of this Royal Decree.

Second. With effects for the instalments whose declaration periods starting from the entry into force of this Royal Decree-Law, corresponding to tax periods that are initiated within the years 2012 and 2013, the following changes are introduced in the legal regime of corporation tax: one. In the determination of the instalments that are made in the form provided for in paragraph 3 of article 45 of the revised text of the law of corporation tax, will it be integrated into the taxable income of the period for which it is estimated the corresponding payment by installments, 25 per cent of the amount of the dividend and the incomes earned in the same which result from application article 21 of this law.

Two. Amending the number one of the first paragraph of article 9 of the Royal Decree-Law 9/2011 August 19, of measures for the improvement of the quality and consistency of the national system of health, contribution to fiscal consolidation, and elevation of the maximum amount of the guarantees of the State for 2011, which is drawn up in the following way : "One. The percentage referred to in paragraph 4 of article 45 of the revised text of the law of corporation tax, planned mode in paragraph 3 of that article, will be: a) in the case of taxable persons whose turnover, calculated in accordance with article 121 of the law 37/1992 of 28 December , value added tax, has not exceeded the amount of 6.010.121,04 euros during the twelve months prior to the date they start periods tax within the year 2012 or 2013, as appropriate, the result of multiplying the tax rounded by default rate by five sevenths.

b) in the case of taxable persons whose turnover, calculated in accordance with article 121 of the law 37/1992, has exceeded the amount of 6.010.121,04 euros during the twelve months prior to the date they start periods tax within the year 2012 or 2013:-the result of multiplying the tax rounded by default rate by five sevenths When in those twelve months the net amount of the turnover is less than 10 million euros.

-The result of multiplying by fifteen veinteavos the type of lien rounded by excess, when in those twelve months the net amount of the turnover is at least ten million euros but less than € 20 million.

-The result of multiplying by seventeen veinteavos the type of lien rounded by excess, when in those twelve months the net amount of the turnover is at least € 20 million but less than sixty million euros.

-The result of multiplying by nineteen veinteavos the type of lien rounded by excess, when in those twelve months the net amount of the turnover is at least 60 million euros.

«They will be bound to the form referred to in paragraph 3 of article 45 of the revised text of the law of corporation tax, taxable persons whose turnover, calculated in accordance with article 121 of the law 37/1992, has exceeded the amount of 6.010.121,04 euros during the twelve months prior to the date they start periods tax within the year 2012 or 2013.»

3. Amending the number four of the first paragraph of article 1 of the Royal Decree-Law 12/2012, 30 March, which introduced various tax and administrative measures aimed at the reduction of the public deficit, which is drawn up in the following way: «four. The amount to enter for the instalments laid down in paragraph 3 of article 45 of the revised text of the law of corporation tax, for taxable persons whose net amount of turnover in the 12 months prior to the date on which the tax within the year 2012 periods start or 2013 is at least twenty million euros It may not be less, in any case, to 12 percent of the positive balance on the account of profit and loss of the exercise of the three, nine or eleven months of each calendar year or, for taxable persons whose tax period does not match the calendar year, for the period since the beginning of the tax period up to the day prior to the beginning of each entry of the payment period determined in accordance with the commercial code and other regulations accounting development, discounting solely in instalments payments made earlier, for the same tax period.

However, the percentage laid down in the preceding paragraph shall be 6 per cent for those entities there referred to, in which at least 85 per cent of the income of the three, nine or eleven months of each calendar year or, for taxable persons whose tax period does not coincide with the calendar year, the period elapsed since the beginning of the tax period up to the day prior to the beginning of each period of the payment entry corresponding to incomes that result from application the deduction provided for in article 30.2, of the revised text of the law of corporation tax or exemptions provided for in articles 21 and 22.".

Third party. With effects for the tax periods started from January 1, 2012, paragraph 5 is modified and added a new paragraph 6 in article 20 of the text revised from corporation tax law, approved by Royal Legislative Decree 4/2004, of 5 March, which are written in the following way: "5. If the tax entity period lasts less than year» , the amount referred to in the fourth subparagraph of paragraph 1 of this article shall be the result of multiplying 1 million euros by the existing ratio between the duration of the tax year.

6 the limitation provided for in this article will not be applicable: to) credit and insurance institutions. However, in the case of credit institutions or insurance that they pay tax in the tax consolidation system jointly with other entities that do not have this consideration, the limit laid down in this article shall be calculated taking into account the operating profit and net financial expenses of these latter entities.

For this purpose, will receive the treatment of credit institutions whose voting rights relate, directly or indirectly, entirely to those, and organisations whose only activity consists in issuing 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 occurs the extinction of the entity, except that it is the result of an operation of restructuring-welcome to the special regime provided for in Chapter VIII of title VII of this Act, either occur within a tax group and the extinct entity has financial expenses pending deducted at the time of its integration into the same.»

Room. With effect from the entry into force of this Royal Decree, the additional provision seventeenth text consolidated from corporation tax law, approved by Royal Legislative Decree 4/2004, of 5 March, which is worded as follows is added: «seventeenth additional provision. Special tax on dividends and foreign source income derived from the transfer of securities of the own funds of non-resident entities in Spanish territory not included in the fifteenth additional provision of this law.

1 dividends or shares in the profits of non-resident entities in Spanish territory which meet the requirement laid down in to) of paragraph 1 of article 21 of this law and not find the disposition application additional fifteenth of this law, accrued until November 30, 2012, may not be integrated into the base of this tax , using the option of the taxpayer by subjection to it through a special tax.

Special assessment tax base will be constituted by the full amount of the dividend or shares in accrued benefits, without a being fiscally deductible loss impairment of the value of participation that may arise from the distribution of the benefits that are the subject of this special assessment.


2 income derived from the transmission of the own funds of non-resident entities in Spanish territory which meet the requirement laid down in securities to) of paragraph 1 of article 21 of this law fifteenth day in which occurs the transmission and not find the additional provision of application of this Act, whose transmission is carried out until November 30, 2012 they may not be integrated into the base of this tax, using the option of the taxpayer by the subject to the same through the special charge referred to in the preceding 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 transmitted participation, which would have had the consideration of tax deductible during the tenure of the participation.

Still, this special assessment will not be applicable with respect to the transmission of securities of the own funds of non-resident entities in Spanish territory referred to in letter a) of paragraph 2 of article 21 of this law.

3. the special tax rate will be 10 percent.

However, in the case of transmission of securities of the own funds of institutions not resident in Spanish territory, the part of taxable base corresponding to any correction value that would have had the consideration of tax deductible while the tenure of participation, will be taxed at the rate corresponding to the taxable person.

Dividends or interests in benefits as well as income derived from the transmission of securities of the own funds of entities not resident in Spanish territory, subject to this special assessment, not generated right to the application of the deduction by double international taxation envisaged in articles 31 and 32 of this Act.

4 expenditure accounting to this special assessment will not be fiscally deductible from the taxable income for corporation tax.

5. in the case of dividends or shares in the profits of non-resident entities in Spanish territory, the special tax will accrue the day of the distribution agreement benefits by the general meeting of shareholders, or equivalent body.

In the case of transmission of securities of the own funds of entities not resident in Spanish territory, the special tax is accrued day in which occurs the same.

6. the special tax must autoliquidarse and entered into the period of 25 days of the date of accrual. «The model of Declaration of this special assessment will be approved by order HAP/1181/2012, of 31 May, which approves the model 250, special tax on dividends and foreign source income derived from the transfer of securities of the own funds of entities not resident in Spanish territory, which will be the subject of adaptation to the purposes specified in this provision.»

Title V measures of trade liberalization and promotion of enterprise internationalization article 27. Modification of the law 1/2004, of 21 December, business times.

Law 1/2004, of 21 December, commercial times, is hereby amended as follows: one. Paragraph 1 of article 3 is drawn up in the following way: «1. global schedule that retailers can develop their activity during the working days of the week set may not restricted by the autonomous communities to less than 90 hours.»

Two. Article 4 is drawn up in the following way: «article 4. Sundays and public holidays.

1. the minimum number of Sundays and holidays in which retailers may remain open to the public will be sixteen.

2. the autonomous communities may change that number in response to commercial needs, increase or reduce it, unless in any case the minimum number of Sundays can limit below ten and authorized select holidays.

3. each dealer shall determine freely hours corresponding to each Sunday or holiday that pursuing his activity.

4. the determination of Sundays or holidays that may remain open to the public trades, with the annual minimum designated above, corresponds to each autonomous community for their respective territorial scope.

5 for the determination of Sundays and public holidays opening referred to in paragraphs 1 and 2, the autonomous communities should pay attention as a priority to the commercial appeal of the days for consumers, according to the following criteria: to) open on at least one holiday when there is the coincidence of two or more continuous holidays.

(b) the opening on Sundays and bank holidays corresponding to the periods of sale.

(c) opening on Sundays and public holidays from increased tourist influx in the autonomous region.

«(d) opening on Sundays or public holidays Christmas campaign.»

3. Article 5 is drawn up in the following way: «article 5. Establishments with special arrangements for schedules.

1 establishments primarily engaged in the sale of confectionery and pastry, bread, ready meals, press, fuels and fuels, flowers and plants and so-called convenience stores as well installed at border crossings, stations and means of terrestrial, maritime and air transport and in large touristic areas, will have complete freedom to determine the days and hours that remain open to the public throughout the national territory.

2. also will have complete freedom to determine the days and hours that remain open to the public throughout the country the shops of small size different from the previous ones, which have a usable area for exhibition and sale to the public of less than 300 square meters, excluding those belonging to companies or distribution groups that have no consideration of small and medium enterprises according to the legislation in force.

3 convenience stores means those which, with a usable area for exhibition and sale to the public of no more than 500 square meters, to remain open to the public at least eighteen hours a day and distribute its offer, similarly, between books, newspapers and magazines, food items, CDs, videos, toys, gifts and sundries.

4. for the purposes of the provisions of paragraph 1, the autonomous communities, on the proposal of the corresponding municipalities, determine tourist influx for their respective territorial areas. They are considered to be areas of tourist influx, those areas coincide with the totality of the municipality or part thereof in which any of the following circumstances concur: to) existence of one sufficient concentration, quantitative or qualitative, places in accommodation and establishments tourist or in the number of second homes with respect to which are habitually resident.

(b) that has been declared a heritage or where is locate real property of cultural interest in the historical-artistic heritage.

(c) limit or constitute areas of influence of border areas.

(d) holding of large sporting or cultural events of national or international.

(e) the proximity to port areas that operate cruise ships and register a significant influx of visitors.

(f) that it constitute areas whose main attraction is the shopping tourism.

(g) where there are special circumstances which justify it.

5. in any case, in municipalities with more than 200,000 inhabitants which are ports that operate cruise ships more than 400,000 passengers, received in the previous year or who have registered over 1,000,000 overnight stays in the immediately preceding year will be declared, at least, an area of large touristic applying the criteria laid down in the preceding paragraph.

6. offices of pharmacy, as well as any tobacconist's, will be governed by its specific rules, applying the provisions of this law in failing.

7 within the limits marked by this law, the autonomous communities may regular specifically commercial schedules of institutions dedicated exclusively to the sale of cultural products, as well as those who provide services of this nature.»

Four. The first additional provision is worded in the following way: «first additional provision. Regime of freedom of schedules.

In the event that the autonomous communities decide not to make use of the option conferred on them by paragraph 1 of article 3, means that traders have complete freedom to determine the opening hours of their establishments.»

5. Additional provision second is worded in the following way: «second additional provision. Freedom of choice for Sundays and public holidays.

Article 28. Modification of the law 7/1996 of 15 January, management of trade retailer.

The law 7/1996 of 15 January, management of trade retailer is hereby amended as follows: one. Added a paragraph 4 to article 18 with the following wording: «4. sales promotion activities may combine in a same commercial establishment, except in the case of sale in liquidation, provided that there is adequate separation between them and respect the duties of information.»

Two. Added a paragraph 3 to article 20 with the following wording: «article 20. Evidence of lower prices.


«3. in any case, the use of sales promotion activities may be conditional upon the existence of a minimum or maximum percentage reduction.»

3. Article 25 is drawn up in the following way: «article 25. Sales season.

1 sales on sale may take place in the seasonal periods of increased commercial interest the discretion of each dealer.

2. the duration of each period of sales will be freely decided by each merchant."

Four. Paragraph 1 of article 26 is drawn up in the following way: «1. object of sale on sale items should have been included previously in the usual offer of sales.»

5. Article 27 is drawn up in the following way: «article 27. Concept.

1 are considered sales promotion or offer those not referred to specifically in other chapters of this title, which are carried out by lower prices or more favourable conditions than normal, in order to boost the sale of certain products or the development of one or more businesses or establishments.

2. items being traded as promotion products may be purchased with this exclusive end, may not be damaged, nor be of poorer quality products which are to be the subject of future offer ordinary normal price.

3 shall apply to sales promotion provisions of articles 33 and 34 of this law.»

6. Article 28 is drawn up in the following way: «article 28. Concept.

1. is considered sale of balances of products whose market value appears manifestly decreased because of deterioration, malfunction, disuse or obsolescence of them, without having a product this consideration by the mere fact of being a surplus production or season.

2 we cannot qualify as a sale of balances of those products whose sale under such a regime involves risk or deceit for the buyer, nor of those products that are not actually sold for less than the usual price.»

7. Article 31 is worded in the following way: «article 31. Duration and repetition.

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

2 shall not carry out a new settlement in the same establishment of products similar to the earlier in the course of the next three years, except when the latter takes place in execution of judicial or administrative decision by total activity cessation or by force majeure."

Article 29. Modification of the law 10/1970 of 4 July, amending the regime of export credit insurance.

Law 10/1970 of 4 July, amending the regime of export credit insurance is hereby amended as follows: one. The second article is drawn up in the following way: «second article.

The society may, in the name and on their own, operate in any branch of the direct insurance other life to conform to the requirements in the revised text of the law on management and supervision of private insurance, approved by Royal Legislative Decree 6/2004, of 29 October.

The operations of alienation of the capital of the company owned by the General Administration of the State will be implemented pursuant to provisions in the law 33/2003 of November 3, the heritage of the public administrations, and other rules that may result from the application.

It corresponds to the General Administration of the State guarantee public control of the activity of the State account whose management is entrusted to the company, for what the Government by Royal Decree adopted on the proposal of the Ministry of economy and competitiveness will establish the mechanisms of control of this activity.»

Two. The first additional provision is worded in the following way: «first additional provision. Granting of guarantees on behalf of the State.

1 CESCE may ensure, on behalf of the State, up to the maximum limit established each year State general budget law, the economic obligations arising from guarantees provided by third parties, loans, export credits or emission of financial instruments to facilitate the financing of operations of foreign trade and internationalization of the Spanish company. You can also ensure, with the same limitations, economic obligations arising from financial instruments, including those resulting from securitization transactions, whose broadcast is supported by credits or loans to the export of goods and Spanish services insured by CESCE.

For the purposes of the provisions of the preceding paragraph, CESCE may be granted bail, first demand guarantees and any other commitment of payment or compensation that is enforceable in case of breach of obligations subject to warranty and to adopt the Executive Committee of political risks on behalf of the State of the Board of Directors of CESCE.

2. each and every one of operations wishing to be guaranteed in accordance with the provisions of the preceding paragraph shall be previously approved by the Commission of political risks on behalf of the State of the ECESB.

3. the State be liable for obligations assumed by CESCE on account of him, for which general budget of State laws will include the necessary funds to meet the coverage of risks and costs they are undertaken on behalf of the State, provided charged rights and reserves which, in his case, constitute found insufficient.»

Article 30. Modification of the law 24/1988, of 28 July, the stock market.

Add a new letter l) to article 2.1: "l) internationalization cards.»

Article 31. Modification of law 44/2002 of 22 November, measures of reform of the financial system.

Law 44/2002 of 22 November, is hereby amended as follows: one. Added a new paragraph at the end of the paragraph first of article 13 with the following wording:, should be chosen which will ensure that emission. "

These loans and credits not may ensure both types of cards simultaneously. Nor may, once assigned as collateral to the issue of territorial identity cards, fail to ensure these cards into internationalization cards guarantee.»

Two. A new eighth paragraph shall be added to article 13 with the following wording: «eighth. The certification authority of the territorial certificates will take a special accounting records of loans and credits that serve as guarantee of territorial bonds emission. The annual accounts of the CA will be collected, in the form determined by law, essential registration data.»

3. Added a new article 13 bis with the following wording: «article 13 bis.» Certificates of internationalization.

The first. Credit institutions may be securities issues of fixed-income with the exclusive designation of «Internationalization cards», whose principal and interest are especially guaranteed by: a) loans and loans linked to the financing of export of goods and Spanish services contracts or the internationalization of companies resident in Spain, granted to or guaranteed by central Governments , central banks, regional Governments, local authorities, entities of the public sector, or multilateral development banks, and international organizations, and that they are of high credit quality.

At the time of the issuance of the certificates of internationalization, loans and credits of the referred type in this letter that could equally guarantee territorial certificates in accordance with the first paragraph of article 13, should be chosen which will ensure that emission.

These loans and credits not may ensure both types of cards simultaneously. Nor may, once assigned as a guarantee to the issuance of certificates of internationalization, fail to ensure these cards to become territorial certificates guarantee.

(b) loans and credits related to the financing of export contracts for goods and services in Spanish or the internationalization of companies resident in Spain, granted to debtors that are non-financial firms or financial institutions, and which are of high credit quality.

(c) loans and credits related to the financing of export of goods and Spanish services contracts or the internationalization of companies resident in Spain enjoy coverage of credit risk through insurance or guarantee, on behalf of the State, issued by CESCE, pursuant, respectively, in article 1 and in the first additional provision of law 10/1970 , 4th of July, amending the regime of export credit insurance. Similarly, are also accepted loans and credit of this kind if such cover or guarantees will emit, in regime combined with one or more other States, are of high credit quality, through its corresponding agency of credit to export or body of similar nature and they were funding contracts with multiple resident providers in different jurisdictions.


(d) the replacement assets referred to in the second paragraph and the economic flows generated by derivative financial instruments related to each issue, and in particular, that serve as coverage for the risk of exchange rate, under conditions to be determined by regulation.

(e) loans and credits related to the financing of export contracts of goods and services of any nationality who benefit from coverage of credit risk through insurance or warranty on behalf of States of high credit quality, issued by their respective export credit agencies or bodies of similar nature.

The Minister of economy and competitiveness will specify the characteristics that the assets referred to in the letters to) to e) of this section shall submit to be considered of high credit quality. In any case its weighting for risk for the purposes of compliance with the requirements of own resources established in the rules of solvency credit risk, must be a maximum of 50 per cent.

Second. Internationalization cards may be backed up to a limit of 5 per cent of the principal issued the following substitution assets: a) represented by annotations into account fixed income securities issued by the State, other Member States of the European Union or the Institute of official credit, b) mortgage admitted to trading on an official secondary market (, or in a market regulated, provided that such certificates are not guaranteed by any loan or credit mortgage granted by the own issuer of the certificates of internationalization or by other entities of its group, c) mortgage backed securities admitted to trading on an official secondary market, or on a regulated market, with a high credit quality in the terms referred to in paragraph (, provided that these securities are not guaranteed by any loan or credit mortgages granted by internationalization cards own authority or other entities of its group, d) securities issued by mortgage securitisation funds or funds of asset securitization admitted to trading in an official secondary market, or on a regulated market (, with a high credit quality in the terms provided for in the first paragraph, provided that these values are not guaranteed for any loan or credit granted by the entity issuing the certificates of internationalization, or other entities of its group, e) territorial certificates admitted to trading in an official secondary market, or on a regulated market, provided that such certificates are not guaranteed for any loan or credit granted by the entity issuing the certificates ((internationalization, or by other companies of its group, f) certificates of internationalization which are admitted to trading on an official secondary market, or on a regulated market, provided that such certificates are not guaranteed for any loan or credit granted by the own issuing body of the certificates of internationalization, or by other entities in the 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 in paragraph first, provided that such values do not have been issued by the entity issuing the certificates of internationalization, or other entities of its group, h) other assets of low risk and high liquidity to be determined by regulation.

Third party. Internationalization cards shall not be subject to registration in the trade register or shall apply rules contained in Title XI of the recast of the Capital Companies Act approved by Royal Legislative Decree 1/2010 of 2 July, nor provided for in the law 211/1964, December 24, on regulation of the issuance of obligations by companies which have not adopted the form of joint-stock companies associations or other legal entities, and the establishment of the Union of the debenture holders.

Room. The total amount of the certificates issued by a credit institution may not exceed 70 per cent of the amount of loans and unamortized credits referred to in the first paragraph, and in the terms provided there.

However, if you exceed this limit you must retrieve it within a period not exceeding three months, increasing its portfolio of loans or credits previously referred to, acquiring its own cards in the market or through the amortization of bonds for the amount needed to restore the balance, and, meanwhile, must make up the difference by a deposit of cash or of public funds in the Bank of Spain , or affecting the payment of the bonds new assets of replacement referred to in the second paragraph, provided that compliance with the limit laid down in that paragraph.

Fifth. The holders of the certificates will have preferential right over assets that referred to first of this article for the payment of the rights deriving from the title it holds on these values, in terms of the 1922 article of the Civil Code.

The mentioned title will have the character of Executive under the terms provided in the Civil procedure law.

Sixth. Cards issued by an entity of credit outstanding of amortization, will have the same treatment as the mortgage, for the purposes of article 38, paragraph 2, point (c)) of the Royal Decree 1309 / 2005 of November 4, which approves the regulation of the law 35/2003, 4 November, collective investment institutions, and adapts the tax regime of collective investment undertakings.

Seventh. The issued certificates of internationalization may be admitted to trading on stock markets, in accordance with the provisions of law 24/1988, of 28 July, the stock market, and purchased by entities, in which case will be represented through book-entry.

Eighth. In the case of competition, holders of certificates of internationalization will enjoy special privilege set out in number 1. ° of paragraph 1 of article 90 of the bankruptcy law.

Without limiting the foregoing, will be handled during the competition, in accordance with the number 7th of paragraph 2 of article 84 of the bankruptcy law, and as credits against the mass, the payments, corresponding amortization of capital and interest of international cards issued and pending depreciation at the date of application for the contest up to the amount of income earned by the bankrupt of loans supporting the ballot papers.

Ninth. The certification authority of the certificates of internationalization will take a special accounting records of loans and credits that serve as guarantee certificates of internationalization issues and, if exist, replacement assets fixed assets to give them coverage, as well as derivative financial instruments related to each issue. The annual accounts of the CA will be collected, in the form determined by law, essential registration data.»

Article 32. Modification of the Royal Decree-Law 4/2011 April 8, urgent measures to boost the internationalization through the creation of the Spanish Institute of foreign trade (ICEX) company.

The Royal Decree-Law 4/2011 April 8, urgent measures to boost the internationalization through the creation of the Spanish Institute of foreign trade (ICEX) company, is to be re-worded as follows: one. The title is drawn up in the following way: «Royal Decree-Law 4/2011 April 8, urgent measures to boost the internationalization through the creation of the public enterprise ICEX Spain export and investment (ICEX).»

Two. Article 1 paragraph 1 is drawn up in the following way: «1. creates the public enterprise ICEX Spain export and investment (hereinafter, ICEX), in accordance with the provisions of the articles 43.1. b and 61.1 of the Act 6/1997, of 14 April, organization and functioning of the General Administration 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» 2 April, being attached to the Ministry of economy and competitiveness through the Secretary of State for trade.

3. Paragraph 1 of article 3 is drawn up in the following way: «1. constitute ICEX purposes execute actions which, within the framework of the Government's economic policy, aim at promoting exports, support for the internationalization of Spanish Enterprise and the improvement of their competitiveness as well as the attraction and promotion of foreign investments in Spain.» The activities developed by the ICEX are considered of general interest."

Title VI measures in the field of infrastructure, transport and housing article 33. Modification of the Royal Decree-Law 13/2010 December 3, actions in the field of tax, labour and liberalization to promote investment and job creation.

Amending article 13 of the Royal Decree-Law 13/2010 of 3 December, actions in the field of tax, labour and liberalization to encourage investment and the creation of employment which is drawn up in the following terms: "1. participation of communities and autonomous cities and local governments will ensure that airports attributed to the management and operation of «Aena airports, S.A.»» , and representative business and social organizations.


2. for the purposes referred to in the preceding paragraph, shall constitute «Aena airports, S.A.» in each community and autonomous city an airport Coordinating Committee.

3. the Government shall establish the composition and the regime of operation of committees of airport coordination, whose members represent public administrations, the Council Chambers and the representative economic and social organisations in the respective community or autonomous city. In any case, its composition should contemplate the participation of: to) a representative of the Ministry of development, which will exercise 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 local corporations, designated on the proposal of the Association of municipalities and autonomous provinces.

(e) a representative of the Community Council of cameras or autonomous city.

(f) a representative of the representative economic and social organisations in the respective community or autonomous city, designated by this.

The Committee of airport coordination of the respective community or autonomous city, which will meet at least twice a year and provided that an absolute majority of its members request it. A Coordination Commission may by regulation is constituted by each airport based on annual passenger traffic, in the terms established by law.

The director of the airport will be a full member of the Commission for coordination of the respective airport.

4 functions of the respective community or autonomous city airport Coordinating Committee are: to) ensure adequate quality of the airport services and airports activity, proposing actions deemed necessary to promote the development of the airport activity.

(b) collaborate with Aena airports, S.A., and, where appropriate, the competent public administrations, in the definition of the strategy to develop relationship with airports of the respective community or autonomous city, in particular in the commercial sphere, taking into account their territorial and competitive context.

(c) meet the proposals of «Aena airports, S.A.», acoustic and aeronautical easements.

(d) collaborate with "Aena airports, S.A." in terms of definition of the strategic lines of the airports, in particular informing the master plans of the respective airports, before being subjected to approval by the Ministry of public works.

(e) meet the consultation procedure developed by «Aena airports, S.A.» in respect of charges, pursuant to law 21/2003, in order to modification, in relation to the respective community or autonomous city airports.

(f) channel the actions related to the promotion of air transport, in the scope of their powers.

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

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

«i) develop many features considered convenient to increase the transportation of passengers and cargo, as well as any others which attributed the provisions adopted in the field of general interest airports.»

Article 34. Modification of law 21/2003, of July 7, air safety.

Amending article 92 of law 21/2003, of July 7, air safety, which will have the following wording: «article 92. Proposal for the updating of the amounts.

1. the proposal for the updating of the amounts of the unit rates to public economic benefits defined in this chapter will be held annually, at the beginning of each calendar year, the percentage resulting from the application of the following formula: for this purpose means: • regulated income required or provided by passenger = regulated income required or planned / n. of passengers.

• Required regulated income: income from benefits to which refers article 68.2, which would be necessary for the recovery of costs for the year n.

• Planned regulated revenue: revenue benefits referred to in article 68.2, established in the PAP of the year n-1 • required regulated income shall be calculated, for the year n, by applying the following formula: required regulated income = operating costs + cost of Capital + adjustment by deficit 2. The definition of each of the components of the formula headings are as follows: to) operating costs: corresponds to the sum of the following headings appearing in the exploitation of the PAP budget: 1 supplies.

2. personnel expenses.

3 other operating expenses.

4th depreciation of the fixed assets.

5 decline and by disposals of fixed assets.

6 subsidies and transfers made by the entity.

7th deterioration from the consolidation Fund of trade.

(b) cost of capital: corresponds to the amount resulting from applying the average cost of capital before taxes (CMPCAI, hereafter), weighted average value of the net assets for the year n, calculated as the inmediately from the values of the net assets at the end of years n-1 and n listed in the PAP.

The two components essential CMPCAI and net assets are described below: 1 CMPCAI (in %): result of using the following formula: where CMPCDI is the nominal capital after tax weighted average cost: Formula in which: D = amount of the debt, both Bank and non-bank, average of the year n.

E = the book value of equity (net worth listed in the pension balance sheet for year n of the PAP) will be taken.

KD = cost of debt before tax, calculated as financial expenses divided between the amount former D.

T = tax rate of tax benefits (in %) applicable to the year n for which the review of the rates is by calculating.

Ke = cost of the resources themselves, 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 be taken up to 10 years in the past 12 months available at the time of drafting of the proposal.

(ii) PM: risk premium from the market (in %). It is the incremental return that an investor requires actions above the fixed income without risk. The fixed value of 4.21% will be taken.

(iii) Ssl: own resources Beta or Beta leveraged. He is calculated, based on 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 from greater indebtedness. For the airport business, has been taken to this parameter the value of 0.7, average of the estimates for the airport business by a panel of consultants, infrastructure investment funds and investment banking.

2. net assets. It is the sum of debt and own resources, i.e.: net assets = D + E Formula where D and E will be taken the values defined previously.

The realization of the former components of the formula shall be taken into account only in operating expenses, net assets, debts and own resources, linked to the fields of flight and Terminal Areas giving rise to economic benefits of public character referred to in article 68 of the Act 1/2011.

However, in order to soften the increase in rates, establishes that from the year 2014 and for a period of five years, to obtain the required regulated revenue, it is added to the result that the described formula, exploitation costs generated by activities related to private Areas Terminal prices and they deducted also , the revenue from the private prices derived from such Areas terminals, affected both by the corrective factor K, which then are listed according to the year of application: corrective factor K 2014 2015 2016 2017 2018 80% 60% 40% 20% 0% this percentage, as well as apply to operating costs mentioned above, shall be taken into account for the calculation of the cost of capital to apply to net assets Debt and equity linked to revenues by private prices derived from the exploitation of the Terminal Areas. Purposes, income, expenses, investments and other items, generated by expansion and international development activities are considered and receive the same treatment as those from commercial activities outside terminal.

(c) adjustment by deficit. If in fiscal years 2013, 2014 and 2015 the result of the application of this formula leads to an increase in the percentage that represents the inter-annual CPI increased by 5 points, exceeding the maximum to increase will be this, and it may be, over the next three years, recover the possible deficit produced.


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

(b) allowances for increase of passengers, frequency or routes in the public economic benefits regulated in chapter II. The application of such bonuses, in any case, must be based on objective and transparent criteria and be compatible with competition rules.

4 the Minister of development will develop, by order, prior agreement of the delegate of the Government Commission for Economic Affairs, the general criteria to be followed by proposals for corrective coefficients and allowances provided for in the preceding paragraph taking into account the following principles: to) guarantee the economic efficiency in the management of the airports.

(((b) maximum possible contribution from each airport to the competitiveness of their area of economic influence, limiting rises in amounts which may have a prejudice serious about certain traffic, particularly those highly dependent on the airport c) economic self-sufficiency of each airport, taking into account both its evolution passed as its economic forecasts in the medium and long term d) ensure effective competition between airports on the basis of efficiency and quality of the services provided at the lowest possible cost , in such a way that the amounts of benefits incorporated the cost structure of each airport.

Both the proposed bonuses and the weightings will be integrated in the formula provided for in the preceding paragraphs, not accepting proposals of weightings or bonuses which do not guarantee globally the percentage resulting from the same.

The weightings which may range from 1,30 to 0.70, and bonuses, which shall not exceed 10 per cent, will be applied to the unit amounts of public economic benefits defined in the preceding articles. The final weightings for each airport and bonuses, where applicable, proceed will be established on an annual basis in the General State budget Act.»

Article 35. State housing and rehabilitation 2009-2012 plan.

From the entry into force of this Royal Decree shall be deleted the subsidising of loans aid contained in the Royal Decree 2066 / 2008 of 12 December, which regulates the State housing and rehabilitation 2009-2012 Plan. Likewise will not be honored those requests which are in the pipeline and which have not been subject to concession by the autonomous community.

Article 36. Basic emancipation income.

1 starting from the entry into force of this Royal Decree, the monthly amount of aid to facilitate the payment of costs associated with the rental of the residence, provided for in article 3.1. to) of Royal Decree 1472 / 2007, which regulates the basic income of emancipation, in the terms laid down in the Royal Decree-Law 20/2011 of 30 December, on urgent measures in budget, tax and financial matters for the correction of the deficit, it will be 147 euros.

Likewise, beneficiaries whose resolution is extinguished by any of the causes set forth legally, can not resume the right crediting the current fulfilment of the requirements for recognition, although they had not previously exhausted the maximum period. Similarly, not entitled to the payment of the aid applications that are submitted prior to December 31, 2011 have not obtained a favorable ruling or not has been communicated to the Ministry of public works prior to the entry into force of the present Royal Decree-law.

2. the perception of support to facilitate the payment of expenses related to the rental of the residence will be incompatible with other grants or subsidies established for tenants in the autonomic regulation.

Title VII measures for the Suppression of mismatches between costs and income in the electricity sector article 37. Establishment of measures in the insular and extrapeninsulares electrical systems.

1. fixed costs and variable of generation plants in ordinary regime in power systems island and extrapeninsulares, resulting from the application of revisions that are established in the provisions that develop the Royal Decree-Law 13/2012, 30 March, which is transposing directives in the field of electricity and gas markets and in the area of electronic communications , and by which adopt measures for correction of deviations by mismatches between costs and income from gas and electric sectors, shall apply to the remuneration of generation costs recognized generators in ordinary regime in such systems from 1 January 2012.

2 in addition to the remuneration model revisions that are approved in those provisions to amend the calculation of fixed costs and variable of generation plants in ordinary regime of the island and extrapeninsulares electrical systems, the following measures are established to implement from January 1, 2012: to) removed the remuneration of expenses of a recurring nature reference made to paragraph 3 of article 5 of the order ITC/914 / 2006, March 30, by which establishes the method of calculation of the remuneration of guarantee of power generation facilities in ordinary regime of the island and extrapeninsulares electrical systems.

(b) revising the financial rate of pay for the calculation of the financial reward of investment of each group referred to in the paragraph 2 of article 5 of the order ITC/914/2006, of March 30, which will match the value of the bonds of the State to ten years more 200 basis points.

(c) reduce by 10 percent the unit values of the annuity in respect of which referenced paragraph 3 of article 5 of the order ITC/914/2006, of March 30, updated by resolution of March 7, 2011, of the Directorate-General for energy and mines, which published the unit of guarantee of annual power value GPOTn fixed operation and maintenance (i) corresponding to the facilities of generation in ordinary regime of the island and extrapeninsulares electrical systems for 2011.

It empowers the Ministry of industry, energy and tourism to revise both the financial remuneration rate and unit values of the annuity in respect of operation and maintenance fixed that is referenced in this article.

Article 38. Modification of law 54/1997 of 27 November, the Electricity Sector.

Amending the Law 54/1997 of 27 November, the Electricity Sector, in the following terms: one. Amending section 4 of article 17 which happens to have the following wording: «4. where the activities or facilities to power were taxed, directly or indirectly, with tributes from the autonomous communities or surcharges on State taxes, to access toll will include you a territorial supplement which will cover all of the extra cost caused by this tribute or extra charge and which must be paid by the consumers located within the territorial scope» of the respective autonomous community.

In the case that taxes taxes are local and not come determined by State regulations, to access toll is may include a territorial supplement that covers all of the overrun caused.»

Two. Amending paragraph 5 of article 18 as follows: ' 5. where the activities or facilities to power were taxed, directly or indirectly, with tributes of the autonomous communities or surcharges on State taxes to the last resort rate will include you a territorial supplement which will cover all of the extra cost caused by this tribute or extra charge and which must be paid by the consumers located within the territorial scope of» the respective autonomous community.

In the event of taxes taxes are local and not come determined by State regulations, the last resort rate is may include him a territorial supplement that covers all of the overrun caused.»

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

1 set as criteria for the activity of transport that the remuneration in respect of investment will be for those not amortized assets in service taking the net value of them as a basis for their financial remuneration.

2. in application of the provisions of paragraph 1, remuneration corresponding to the year 2012 for the transport activity is modified to perceive by the companies according to in the following table: retribution transport thousands of euros electrical network of Spain, S.A.





1.294.173 union Fenosa Distribución, S.A.





36.992 total peninsular 1.477.452 1.331.164 electrical network of Spain, S.A. (Mainland) 146.288 Total mainland 146.288 Total article 40. Modification of Royal Decree 485/2009, of 3 April, which regulates implementation of supply of last resort in the electric power sector.


The provision additional octava.1 of Royal Decree 485/2009, of 3 April, which regulates the implementation of supply of last resort in the sector of electric power is couched in the following terms: "1. recognizes the existence of a revenue shortfall in the liquidation of the regulated activities of the electricity sector generated in 2006» , including the reduction of the fee for 2006 of the activity of production of electrical energy in the amount equivalent to the value of GHG emissions greenhouse assigned free of charge, which amounts to a value at 31st December 2006, 2.279.940.066,63 euros.

This amount will be recovered through the electricity tariff for a period of fifteen years from January 1, 2007. The outstanding amount accrued interests of updating every year from December 31, 2006.

The amount of the interest shall be annual, applying the EURIBOR three months from the middle of the quotes of the month of November of the previous year a differential of 65 basis points the amount recovered at 31 December of each year.'

Article 41. Modification of Royal Decree 437/2010 of 9 April, by which the regulation of the process of securitization of the electrical system deficit develops.

Article 2(2) to) of Royal Decree 437/2010 of 9 April, which develops the regulation of the process of securitization of the deficit of the electric system, is worded in the following terms: ' a) peninsular receivables 2006: the interest rate is EURIBOR three-month average of quotes for the month of November of the year prior to the date of the update.»

Article 42. Final interest rate to be applied for purposes of calculating the price of transfer to electrical system Deficit securitisation Fund.

1. the type of definite interest to apply for the purposes of calculating the price of transfer to the securitisation Fund of the Deficit of the electric system of collection rights to the «rights of peninsular collection 2006» is the EURIBOR three months from the middle of the quotes of the month of November of the year prior to the date of the update (, according to the provisions of article 2(2) to) of Royal Decree 437/2010 of 9 April.

2. Notwithstanding the foregoing, the difference existing between the quoted price of electric system Deficit securitisation fund transfer and which would have been to apply the rate established in the additional provision eighth of Royal Decree 485/2009, of 3 April, will be considered taxable cost of the system for the purposes of in Royal Decree 2017 / 1997 , on December 26, which organizes and regulates the procedure of payment of the costs of transport, distribution and marketing fee, the permanent costs of the system and the costs of diversification and security of supply.

First additional provision. Measures in relation to employees of service companies contracted by the administration.

Entities, agencies and entities that form part of the public sector in accordance with article 3.1 of the text of the law of contracts in the Public Sector, approved by Royal Legislative Decree 3/2011, of 14 November, will dictate in their respective fields of competence applicable instructions for the correct execution of external services had been contracted, so that it is clarified the relationship between the managers of the Administration and staff of the contracted company avoiding, in any case, acts that could be regarded as decisive for the recognition of an employment relationship, without prejudice to the powers that public contracts legislation recognizes the contracting authority in order to the execution of contracts. To this end the above-mentioned entities, agencies and entities will give relevant instructions before December 31, 2012 to avoid actions that could be considered decisive for the recognition of an employment relationship.

In the event that pursuant to Court of law workers in the enterprises become labour administration staff, the salary to perceive will be which corresponds to their professional classification in accordance with the applicable collective agreement to the labour administration staff, being necessary favourable report from the competent bodies to enforce the requirements of budgetary laws.

Second additional provision. Suspensions or modifications of collective agreements, pacts and agreements affecting the workforce by substantial alteration of economic circumstances.

For the purposes of the provisions of article 32 and 38.10 of the Basic Statute of the public employee means that serious cause of public interest for the substantial alteration of economic circumstances when public administrations should take measures or plans of adjustment, requilibrio public accounts or economic financial disclosures to ensure budgetary stability or the correction of the deficit there is.

Third additional provision. Obligations of information personnel.

In application of the principle of transparency laid down in organic law 2/2012, 27 de Abril, budgetary stability and financial sustainability, the autonomous communities and local entities shall send to the Ministry of finance and public administration information regarding staff costs, with mention of the organs of dependence, remuneration, kinds of personnel, equipment or templates among other information.

By the Ministry of finance and public administration shall be determined by regulations the form, content, breakdown and periodicity that such information should be sent.

This additional provision has basic character and dictates to the dispositions in the articles 149.1. 13th and 156.1 of the Constitution.

Fourth additional provision. Application of title I of the present Royal Decree-law to the public authorities.

In accordance with article 1(1) of the organic law 2/2012, 27 de Abril, budgetary stability and financial sustainability, according to which the guiding principles set out in the same link all public authorities and, in the application, in particular, of the principle of transparency regulated in article 6 of the same, constitutional or statutory bodies are not that direct application of the measures laid down in the present Royal Decree-Law in response to their autonomy, they shall send information on initiatives, where appropriate, by them for the fulfillment of the rationalization measures provided for in title I of this Royal Decree, both members of the above-mentioned bodies and staff who provide their services in the same.

Fifth additional provision. Possibility of officials of the General Administration of the State belonging to the subgroups A1 and A2 applying reduction, upon request from the specific plug-in.

1. the officials of the General Administration of the State belonging to the subgroups A1 and A2, included in the scope of application of the Royal Decree 598/1985, of 30 April, may request before the organs and units of staff with competence in matters of personnel of the departments, autonomous bodies and managing bodies of Social security that are intended for the reduction of the amount of the corresponding specific complement to the since play in order to adapt it to the percentage referred to in article 16.4 of the law 53/1984, of 26 December, incompatibilities of personnel at the service of the public administrations.

2 excludes this possibility to officials who occupy positions in the cabinets of members of the Government and senior officials of the General Administration of the State, who perform jobs that have assigned complement of target level 30 and 29.

Sixth additional provision. Fitness for members of the armed forces and the Civil Guard.

1. the general provisions which regulate the matters contained in the title for members of the armed forces and the Civil Guard, I shall understand modified under the terms established in this legal provision.

2. the members of the armed forces and Civil Guard referred to in article 21 of the text revised the law on Social security of the armed forces, approved by Royal Legislative Decree 1/2000, of 9 June, who have temporary failure of psychophysical conditions for the service, shall receive fifty percent of both basic and complementary fees , as of the provision of dependent child, in his case, from the first to third day of failure, with reference to those they perceived in the month immediately prior to the cause this failure. Since the fourth day to the twentieth day, both inclusive, receive the seventy-five per cent of earnings basic and complementary, as the provision of child in charge, where applicable. Twenty-first day, they will receive all of the basic remuneration of the child benefit in charge, if any, and complementary fees.

If failure occurred in Act of service or as a result of hospitalization or surgery retribution to perceive may be complemented, from the first day, until reaching a maximum 100% of fees that come corresponding to such staff in the previous month to the cause the failure.


Seventh additional provision. Benefits for care in the family environment and support to informal carers provided for in article 18 of law 39/2006, of 14 December, recognized and not perceived.

1. from the date of entry into force of this Royal Decree-Law, economic benefits for care in the family environment and support to carers professionals provided for in article 18 of the law 39/2006, of 14 December, won't produce retroactive effects for those who to this date have not begun to still the economic benefits recognized in their favor who will retain, in any case, eligibility for the amounts which, in concept of retroactive effect, have been already accrued up to that time.

2. starting from the date of entry into force of this Royal Decree, the economic benefits for care in the family environment and support to informal carers provided for in article 18 of the law 39/2006, of 14 December, recognized in favour of persons mentioned in the previous paragraph will be subject to a suspensive time limit of two years from the date of the resolution's recognition of the benefit or in your case, since the course of the period of six months from the filing of the application without having given and notify express resolution of recognition of the benefit period to be interrupted at the moment in which the applicant begins to perceive this provision.

The eighth additional provision. Regime of the special agreements in the Social security system of non-professional caregivers of persons in situations of dependency.

1. from the date of entry into force of this Royal Decree, special agreement regulated in the Real Decree 615/2007, of 11 may, which regulates the Social security of caregivers of persons in situations of dependency, will be voluntary for non-professional caregivers, and may be signed between the non-professional caregivers and the General Treasury of the Social Security.

2. the contributions to Social security by the special agreement referred to in the preceding paragraph will be paid exclusively the same Subscriber.

3. these special agreements shall have effect as from the date of the request for special agreement.

Ninth additional provision. Constitution of the Territorial Council of social services and the system for the autonomy and dependency care.

1. within a maximum period of six months from the entry into force of the present Royal Decree-Law shall constitute the Territorial Council of social services and the system for autonomy and dependency care regulated in article 8 of the law 39/2006, of 14 December.

The Territorial Council of social services and the system for autonomy and dependency care, once constituted, will approve its internal operating rules.

2. the sectoral Conference on Social Affairs is abolished.

Tenth additional provision. References to the name of certain organs.

1. the references occurring in law 39/2006, of 14 December, the Ministry of labour and Social Affairs and its owner, shall be deemed performed to the Ministry of health, social services and equality and its owner. In addition, references to the proprietor of the Secretary of State for social services, families and disability, shall be deemed performed to the holder of the Secretary of State for social services and equality.

2. the references contained in current legislation to the system of Territorial Council for autonomy and attention to the dependence and the sectoral Conference on Social Affairs shall be deemed performed to the Territorial Council of social services and the system for autonomy and dependency care.

Eleventh additional provision. Declaration of areas with large tourist influx in the municipalities that meet the requirements of article 5(5) of law 1/2004, of 21 December, commercial schedules, in the wording given by this Royal Decree-law in 2011.

1. in within six months from the entry into force of this Royal Decree-Law, the autonomous communities shall declare at least one area of large touristic in municipalities with more than 200,000 inhabitants who registered over 1,000,000 overnight stays in 2011 or who have ports that operate cruise ships that have received in 2011 more than 400,000 passengers. The Declaration of areas with large tourist influx will be made taking into account the criteria set out in article 5.4 of the law 1/2004 of 21 December.

2. for the purposes of the provisions of the preceding paragraph, the municipalities of more than 200,000 inhabitants, high hotel occupancy or number of passengers on cruise ships, are indicated in annex.

Twelfth additional provision. Purposes and functions of the Institute for the diversification and saving of energy.

The Institute for the diversification and saving of energy (IDAE) exercise in addition to the functions provided for in the first twenty additional provision. three of the law 46/1985, of 27 December, of the State budget for 1986 as follows: to) support the development of technologies aimed at the decarbonisation of power generation.

(b) provide to the Ministry of industry, energy and tourism, economic and technical assistance when expressly required, administrative, judicial or arbitration procedures that will be part of the State General Administration.

(c) develop functions half own instrumental and technical service of the General Administration of the State, agencies and subsidiaries of it, to the work entrusted to him.

(d) any other functions that are given him legal or regulations.

Thirteenth additional provision. IDAE procurement regime.

1. the system of recruitment of the IDAE will be provided for in Royal Decree 3/2011, of 14 November, which approves the revised text of the law of contracts in the Public Sector.

2. the IDAE, on terms that provide for its statutes, will be considered between own instrumental and technical service of the Administration for the purposes specified in article 24.6 of the consolidated text of the law of contracts in the Public Sector, approved by Royal Legislative Decree 3/2011, of 14 November, for many work entrusted to him by the General Administration of the State and the agencies and subsidiaries of it having consideration of the contracting authority, in everything related to its purposes and functions, being obliged to perform jobs that assigned to it in accordance with the instructions laid down by the encomendante.

Fourteenth additional provision. Escalation in tolls for access to networks.

It enables the Minister of industry, energy and tourism to establish criteria of progressivity applied to tolls of access that should be adopted in accordance with the provisions of article 17 of law 54/1997 of 27 November, the Electricity Sector.

In the determination of these criteria be taken into account consumption average points, while vulnerable consumers are affected.

Fifteenth additional provision. Territorial supplements of tolls for access and last resort tariff application.

Empowers the Minister of industry, energy and tourism to be determined, prior agreement of the Commission the Government representative for Economic Affairs, specific taxes and surcharges to be considered for the purposes of extra territorial to tolls for access and rates of last resort, in accordance with articles 17 and 18 of law 54/1997 27 November, in the electrical Sector, as well as the necessary mechanisms for its management and liquidation sixteenth additional provision. Application of the additional provision sixth of the law 2/2012, of 29 June, of the State budget for the year 2012.

For the purposes of the application of the sixth additional provision of law 2/2012, June 29, from the State budget for the year 2012, the consideration of the percentages of assignment in favour of local authorities including in the model of transfer of State taxes, cited in paragraphs one and three of this provision for the purpose of calculating the final liquidation corresponding to the year 2010, one must understand exclusive application to determine the assignment of the tax on the income of physical persons. So it refers to the cited settlement of the transfer of indirect taxes shall apply the percentages of assignment set out in articles 93, 94, 95, 101, 102 and 103 of the Law 26/2009, of 23 December, from the State budget for the year 2010."

Seventeenth additional provision. Tax benefits applicable to the «Madrid 2020 bid".

One. The «candidature of Madrid 2020» will be considered event of exceptional public interest for the purposes of the provisions of article 27 of the law 49/2002, of 23 December, of tax system of non-profit entities and tax incentives to sponsorship.

Two. The duration of the program of support to this event will cover fiscal years 2012 and 2013.

3. Certification of the adequacy of expenditures made to the objectives and plans of the programme shall be carried out in accordance with the provisions of the aforementioned law 49/2002.


Four. The actions to be carried out will be them to ensure the adequate development of the event. Development and realization in plans and programs of specific activities will be held by the competent body in accordance with the provisions of the aforementioned law 49/2002.

5. The tax benefits of this program will be the maximum set out in article 27.3 of the cited law 49/2002.

Eighteenth additional provision. Temporary disability in the administration of the State.

The personal officer and Labour Administration General State and agencies and entities of them dependent welcomed the General regime of the Social security you will be the following Add-ons in cases of temporary disability: 1st when the situation of temporary disability resulting from common contingencies until the third day, recognize you a retribution complement of fifty percent of the fees that come perceiving in the previous month to the cause is the inability. From the fourth day until the 20th, both inclusive, be recognized a complement that in addition to the financial benefit recognized by Social Security is equivalent to seventy-five percent of the fees that come corresponding to such staff in the month prior to the cause is the inability. The twenty-first day, inclusive, will be you recognized a benefit equivalent to 100 per cent of earnings that come perceiving in the previous month to the cause is the inability.

The Government will determine respect of its staff, that so-called character exceptional and duly justified complement reaches 100% of fees that come and enjoying every moment. For these purposes, will be considered in any case duly substantiated cases of hospitalization and surgery.

2nd when the situation of temporary disability resulting from occupational contingencies the provision recognized by Social Security will be complemented during the entire period of the same duration, up to 100 per cent of remuneration which staff came perceiving in the previous month to the cause is the inability.

3rd this provision will take effect in the temporary disability processes that have home within three months after the entry into force of this regulation.

First transitional provision.

The provisions of this Royal Decree-Law on holidays and days for private affairs, extra days to the days of free disposal or of a similar nature, will not prevent the personal officer, statutory and labor enjoy the days corresponding to the year 2012, according to the regulations in force until the entry into force of this Royal Decree.

Similarly, provisions of this Royal Decree-Law shall not apply to public employees that its entry into force, in the situation of temporary disability.

Second transitional provision.

All those who at the time of the entry into force of the present law are receiving any pension compensation, compensatory benefits and any other economic perception referred to in article 1 or had recognized normatively such possibility have a period of 15 working days counting from the date of publication of this law in the Official Gazette to communicate to the bodies referred to in article 1 apartado3 , your choice between the perception of the same or the remuneration of public or private activity that are playing, or where appropriate, perception of the retirement pension or retirement. Upon receipt of such communication, the Office of the conflict of interests or the competent regional or local administrative body, shall forward it to center paying for that in the event that the person concerned chooses to receive remuneration corresponding to public or private position that is going to play or, in your case, perception of the retirement pension or retirement stop pay above pensions, indemnity and compensatory benefits and any other economic perception. Lack of choice in due time, means that the person concerned resigns to receive pensions, indemnity and compensatory benefits and any other economic perception referred to in article 1 by opting for perceiving the remuneration corresponding to the charge or activity exercised at present or, in his case, the retirement pension or retirement.

Third transitional provision.

The repeal of paragraph 4 of article 214 of the consolidated text of the General Social Security Act provided for in this Royal Decree shall apply to unemployment benefits whose birth the right derived from legal situations of unemployment produced after the entry into force of this regulation.

Fourth transitional provision.

Notwithstanding the repeal of section 1.4 of article 215 of the consolidated text of the General Law of the planned Social Security in this Royal Decree-Law, that paragraph shall keep your application for the unemployed over the age of 45 who have exhausted the provision contributory unemployment of seven hundred twenty days prior to the entry into force of this Royal Decree - law.

Fifth transitional provision.

The workers who, by application of article 218 of the consolidated text of the General Social Security Act, had fixed as contribution base, while collecting the subsidy, the 125 per cent of the minimum current contribution limit at all times, pass to be quote based on 100 percent of that minimum limit from the first day of the month following the entry into force of this Royal Decree.

Sixth transitional provision. Suppression of the right to the application of bonuses.

1 a) is hereby repealed the right to the application of bonuses for recruitment, maintenance of employment or promotion of self-employment, in contributions to Social Security and, where appropriate, quotas of revenue together, that they are applying to the entry into force of this Royal Decree-Law, under any rule, in force or repealed, in that had been established.

(b) the provisions of the preceding paragraph shall apply to bonuses in fees earned from the month following the entry into force of this Royal Decree.

2 shall not be applicable as provided in paragraph 1 to the subsidies contained in the following provisions: to) Royal Decree-Law 3/2012 February 10, on urgent measures for the reform of the labour market.

b) law 3/2012, on 6 July, on urgent measures for the reform of the labour market.

(c) paragraph 2, 3, 4, 4 bis, 5 and 6 of article 2 of law 43/2006, of 29 December, for the improvement of growth and employment.

(d) Royal Decree-Law 18/2011, on 18 November, which regulate bonuses contributions to the Social security of their work contracts with people with disabilities by the national organization of blind Spaniards (ONCE) and establish measures of Social Security for workers affected by the crisis of the 'E. coli' bacteria.

e) article 21.3 of the organic law 1/2004 of 28 December, measures of Integral Protection against gender-based violence.

(f) Royal Decree-Law 11/98, of 4 September, by which regulate bonuses contributions to the Social security of contracts for the interim concluded with unemployed people to replace workers during rest periods for maternity, adoption and foster care.

(g) additional provision ninth law 45/2002 of 12 December, on urgent measures for the reform of the system of protection for unemployment and improvement of the employability.

(h) fifth thirty additional provision of the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June.

(i) additional provision eleventh law 45/2002 of 12 December, on urgent measures for the reform of the system of protection for unemployment and improvement of the employability.

(j) additional provision second law 12/2001, of 9 July, on urgent measures to reform the labour market to increase employment and improve its quality.

k) article 9 of the law 40/2003, 18 November, protection of large families.

(l) the thirty additional provision of the Royal Legislative Decree 1/1994 of 20 June, which approves the revised text of the General Social Security Act.

Seventh transitional provision. Wages processing.

The reform of the system of wages of procedures contained in this Royal Decree shall apply to records of claim to the status of wages of processing that has not relapsed judgment of dismissal to the date of entry into force of the present Royal Decree-law.

Eighth transitory provision. Grade and level of dependency 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, have recognized a degree and level of dependency will not require a new recognition of its situation of dependency for the purpose of the classification by degrees established in this Royal Decree-law.

However, in case of revision of the degree and level of dependency that had recognized, the resulting valuation will adapt to the new degree structure contained in article 26 of the law 39/2006, of 14 December.

Ninth transitional provision. Recognition of the situation of dependency requests for pending the entry into force of this Royal Decree.


In the case of persons who have lodged an application for recognition of the situation of dependence prior to the entry into force of this Royal Decree-law that is pending at that date, the right of access to the economic benefits for care in the family environment and support to informal carers provided for in article 18 of law 39/2006 of December 14, arising from the recognition of this situation will be subject to a maximum suspension period of two years counted from the date of the resolution's recognition of benefits or, where appropriate, from the course of the period of six months from the filing of the application have been issued and notified express resolution of recognition of the benefit , term to be interrupted at the moment in which the person concerned start to receive that benefit.

Tenth transitional provision. Maximum amounts of economic benefits for care in the family environment, personal assistance and providing related service.

1 until such is regulated by regulation, for beneficiaries that the entry into force of this Royal Decree have recognized degree and level of dependency, economic performance will remain at the current maximum amounts on that date, except for the economic benefit for care in the family environment that will be as follows: grade and level economic benefit for care in the family environment grade III , High dependency, level 2 €442,59 grade II, great unit, level 1 €354,43 grade II, severe dependence, level 2 €286,66 grade II, severe dependence, level 1 €255,77, grade II moderate, level 2 153,00 €2. Until such is regulated by law, to applicants for recognition of the situation of dependence prior to the entry into force of this Royal Decree-Law for which there is no administrative resolution of recognition degree and/or granting of benefits, as well as to new applicants, they shall apply the following maximum amounts: grade economic benefit linked to the economic service of personal assistance economic benefit for care in the family environment grade III €715,07





715,07 €





387,64€






Grado II





426,12 €





426,12 €





268,79 €






Grado I





300,00 €





300,00 €





153,00 €





3. These amounts will be effective from the day first of the month following the entry into force of this Royal Decree.

Eleventh transitional provision. Contribution of the General Administration of the State for the financing of the minimum level of protection.

1 until such is regulated by regulation, the amounts of allocation communities autonomous of the minimum level of protection provided for in article 9 of the law 39/2006, of 14 December, for beneficiaries who have degree resolution and level of dependency acknowledged the entry into force of this Royal Decree, shall be as follows: grade and minimum protection grade III level , High dependency, level 2 €231,28 grade II, great unit, level 1 €157,26 grade II, severe dependence, level 2 €89,38 grade II, severe dependence, level 1 €61,34 grade II, moderate dependency, level 2 52,06 €2. Until such is regulated by regulation, the amounts of allocation communities autonomous of the minimum level of protection foreseen in article 9 of the law 39/2006, of 14 December, for beneficiaries who do not have resolution of recognition of the situation of dependence on the entry into force of this Royal Decree, are as follows: minimum degree of protection grade III great dependence 177,86 € grade II severe dependence €82,84 grade I dependency moderate 44.33 €3. These amounts will be effective from the day first of the month following the entry into force of this Royal Decree.

Twelfth transitional provision. Intensity of protection services of the catalogue.

1. until develops according to the rules, in proceedings initiated prior to the entry into force of this Royal Decree which has not relapsed administrative decision granting of benefits as well as in the proceedings initiated after that date, the intensities of protection services established for each degree of dependence shall be as follows: – grade III. Great dependency: between 46 and 70 hours per month.

-Grade II. Severe dependency: between 21 and 45 hours per month.

-Grade I. moderate dependency: maximum 20 hours per month.

2. in proceedings which have shouldered resolution of granting of benefits prior to the entry into force of this Royal Decree-Law, the competent authorities may make the necessary adjustments to adapt them to the provisions of the preceding paragraph.

Thirteenth transitional provision. Special agreements in the Social security system of non-professional caregivers of persons in situations of dependency existing at the date of entry into force of this Royal Decree.

The special agreements of the Social security system of the informal carers of persons in situations of dependency laid down in Royal Decree 615/2007, of May 11, which regulates the Social security of caregivers of persons in situations of dependency, existing at the date of entry into force of this Royal Decree-Law on will they expire August 31, 2012, unless the Subscriber expressly request the maintenance of the product prior to November 1, 2012, in which case the subsisting agreement means from September 1, 2012.

In the latter case, from September 1 to December 31, 2012 the Social security contributions will have a reduction of 10% in the total of the share to pay, being in charge of the General Administration of the State 5% of the total of the share and the remaining 85% in charge of non-professional carer.

From January 1, 2013, the Special Convention will be paid exclusively non-professional carer.

Fourteenth transitory provision. Transient effect of 2012 calendars.

They will continue to be in force until December 31, 2012, calendars of Sundays and holidays, already approved, in stores may remain open to the public.

Also, schedules governing the summer 2012 sales period shall remain in force during the period they established.

Fifteenth transitional provision.

Contained in article 10 estimates relating to economic benefits in the situation of temporary disability of the staff of public administrations to the General regime of the Social Security will be developed by each public administration within the period of three months from the publication of this Royal Decree-Law, term which will take effect in any case.

Sole repeal provision. Repeal legislation.

1 are repealed the following legal and regulatory provisions: to) paragraph 2 of article 2 of the Royal Decree 1202 / 2010, 24 September, establishing deadlines for revision of tolls for access to transport and electricity distribution networks.

b) repealing article 8 of Royal Decree-Law 6/1999, 16 April, urgent measures of liberalization and competition increase, and its implementing regulations, 2. Repealing the following provisions in respect of employment and social security: to) section 3.3 of the transitional provision fifth law 45/2002 of 12 December, on urgent measures for the reform of the system of protection for unemployment and improvement of the employability.

b) article 4.1 of the law 43/2006, of 29 December, for the improvement of growth and employment.

(c) additional provision sixty fifth of the law 30/2005, of 29 December, of the State budget for the year 2006.

(d) additional provision second of Royal Decree 63/2006, 27 January, which approves the Statute of the research staff in training.

(e) additional provision twenty law 35/2006 of 28 November, personal income tax and partial modification of the tax laws tax, non-resident income and on capital.

f) Royal Decree 278/2007, of February 23, on reductions in the contributions to Social Security with respect to the research staff.

(g) references to subsidies referred to in the Royal Decree 1432 / 2003, of 21 November, which regulates the issuance by the Ministry of science and technology of motivated reports on scientific and technological requirements for the purposes of the application and interpretation of tax deductions for research and development and technological innovation.


3 the following provisions are expressly repealed: to) paragraph 1.4 of article 215 of the recast of the General Social Security Act, approved by Royal Legislative Decree 1/1994 of 20 June, as well as the other provisions of this law relating to the special subsidy established in that paragraph.

(b) (4) of article 214 of the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June.

4. in addition, they shall be repealed.

(a) paragraph 2 of article 68 of the law of civil officers of the State in 1964, approved by Decree 315/1964, February 7 in the wording given by article 51 of the law 53/202, of 30 December.

(b) paragraphs 1 and 2 of article 7 of law 9/1987, of June 12, regulation of bodies representing, for the determination of the conditions of work and participation of government officials.

(c) (d) of paragraph 1 of article 67, the second subparagraph of paragraph 2 of article 67, paragraph 4 of article 67 of the law 7/2007, of 12 April, the Basic Statute of the public employee.

(d) the provision additional sixth of law 26/2009, of 23 December, the State budget for 2010).

5 repealing article 21.1. to) of the Royal Legislative Decree 4/2000, of 23 June, which approves the revised text of the law on Social security of the civil officials of the State, the additional provision of law 26/2009, of 26 December, sixth of the State budget for the year 2010, article 20.1. to) of the Royal Legislative Decree 1/2000 , of 9 June, which approves the revised text of the law on Social security of the armed forces and the article 20.1. A Royal Decree 3/2000 of 23 June, which approves the revised text of the existing legal provisions on the special social security scheme of the staff at the service of the administration of Justice.

6. in addition, they are hereby repealed many provisions of equal or lower rank to oppose provisions of this Royal Decree.

First final provision. Modification of the Royal Decree-Law 8/2010 of 20 may, by which adopt extraordinary measures for the reduction of the public deficit.

Amending the sixth additional provision of the Royal Decree-Law 8/2010 of 20 may, by which adopt extraordinary measures for the reduction of the public deficit, which reads as follows: «sixth additional provision. Deferral and accrual of the payment of the retroactive effects of the benefits provided for in the law 39/2006, of 14 December.

The amounts in respect of retroactive effect of the benefits provided for in article 18 of the law 39/2006, of 14 December, of promotion of Personal autonomy and care for people in a situation of dependence, for cases in which the same they originated from the date of the request, may be deferred and accrued in equal annual payments subscriptions amount within a maximum period of eight years from the date of the explicit recognition of the delivery firm resolution, if it is agreed by the competent authorities. The postponement shall be notified to the person receiving the benefit and the General Administration of the State for the purposes of which this is regularized its payment to the autonomous community with respect to the minimum level."

Second final provision. Revision of the thresholds for the purposes of the Declaration of the large touristic areas.

The Government may revise, for reasons of economic policy, the thresholds set out in article 5(5) of law 1/2004, of 21 December, commercial schedules, in the wording given by this Royal Decree-Law, for the statement of the relation of municipalities in which must be declared zones of tourist influx to the effects of trade opening.

Third final provision. Adaptation of commercial calendars of the autonomous communities.

Since the entry into force of this Royal Decree, the autonomous communities will start procedures to adapt the calendars of Sundays and holidays in stores may remain open to the public, starting in 2013, in accordance with the provisions of article 4 of the law 1/2004, of 21 December, business hours, in the wording given by this Royal Decree-law.

Fourth final provision. Competence titles.

Title I of this Royal Decree have basic character under article 149.1.13, 149.1.18. ª and 156.1 of the Spanish Constitution, which attributes to the State competition to dictate the bases of the legal regime of public administrations.

Provisions of title II of this Royal Decree-law is dictated under the protection of the articles 149.1.7., 13.º, 17th and 18.º and 156 of the Spanish Constitution.

Title III is issued on the basis of article 149.1.1. ª of the Constitution.

Title IV of this Royal Decree is issued under cover of the provisions of article 149.1.14. ª of the Constitution, which attributes to the State the exclusive competence in the field of general finance.

Title V is run under the protection of article 149.1. 13th of the Constitution which attributed to the State competition on the bases and coordination of the general planning of economic activity.

Articles 33 and 34, pursuant to article 149.1. 13th and 20th of the Constitution, which attributed to the State competition on the bases and coordination of the general planning of economic activity and airports of general interest, control of airspace, transit and air transport.

Articles 35 and 36, pursuant to article 149.1 13 of the Constitution, which attributes to the State competition in terms of bases and coordination of the general planning of economic activity.

Title VII of the present Royal Decree-Law has basic character to be held under cover of competences that correspond to State in article 149.1. 13th and 25th of the Spanish Constitution, which attributes to the State the exclusive competence to determine the bases and coordination of the general economic activity planning and the foundations of the regime of mining and energy, respectively.

Fifth final provision. Enabling policy and regulatory development.

1. is authorized to the Government so that, in the scope of their powers, issued the regulations necessary for the development and implementation of this Royal Decree-law.

2. Likewise, is authorized to the respective Ministers, in the scope of their powers, issued regulations and measures provisions that are accurate for the development and implementation of the provisions of this Royal Decree-law.

3. the competent public administrations shall promote the regulatory provisions that may be necessary to give effect to the provisions of this Royal Decree.

Sixth final provision. Application of the provisions of articles 2 and 3.3 of this Royal Decree.

It empowers the Government, on the proposal of the Minister of finance and public administration, proceed to adapt the application of provisions in articles 1 and 2.2 of this Royal Decree-Law on the extra payments to have the amendment of the organic law 6/1985, of 1 July, the judiciary.

Seventh final disposition. Modification of statutory provisions.

Determinations included in regulations which are subject to modification by this Royal Decree-law may be amended in the future by standards of the regulatory range corresponding to the standard containing.

Disposal the eighth. Trade union rights in the scope of the public sector.

Foundations, corporations and other entities that make up the public sector must be adequate management, within the framework of current legislation, of the matters related to the creation, modification or deletion of representative bodies, sections and shop stewards, especially in what affects the hourly credit, transfers of funds and releases resulting from the application of rules or agreements that affect the obligation or the regime of assistance to work. All this with respect for trade union rights and recognized representation in the current legislation.

Within the framework of the existing rules on transparency, the entities referred to in the preceding paragraph, shall inform the Ministry of finance and public administrations or competent regional body in respect of these matters, without prejudice to the protection of personal data.

Ninth final disposition. Modification of the law 2/2012, April 29, from the State budget for 2012.

New wording is given to article 18 of the law 2/2012, April 29, from the State budget for 2012 which is drawn up in the following terms: "covered under the provision additional first of the organic law 6/2001, of 21 December, on universities, teaching staff costs are authorized (official and hired) and the personnel of administration and services (official and labor fixed) of the Universidad Nacional de Educación to» Distance (UNED) by 2012 and by the amounts set forth below, excluding triennia social security: teachers (official and contracted) thousands of euros non-teaching staff (official and labor fixed) thousands of euros 52.106,23 25.426,66 tenth final disposition. Modification of the law 2/2012, of 29 June, the State budget for the year 2012.


One. Amending paragraph 6 of article 17 of the law 2/2012, June 29, from the State budget for the year 2012, which is drawn up in the following terms: 'six. The maximum amounts to students by way of additional funding to the coming of the public funds allocated to the regime of unique concerts, subscribed to the teachings of non-compulsory levels, and exclusive concept of formal education, are those set out below: to) higher level training cycles: between 18 and 36 per student per month for ten months in the period between January 1 and December 31, 2012.

(b) secondary education: between 18 and 36 per student per month for ten months, in the period between January 1 and December 31, 2012.

The funding obtained by the centers, the collection as a result students of these amounts, will have the character of complementary to the paid directly by the Administration for the financing of the 'other costs'.

The centers that were authorized to collect fees higher than those set forth in 2011 will keep them for the year 2012.

«The amount paid by the Administration may not be less than the resulting from lower 3.606,08 euro the amount corresponding to the component of 'other costs' economic modules set out in annex IV of this law, may the competent educational authorities adopt rules in this regard.»

Two. Annexes IV and V of the Act 2/2012, of June 29, the State budget for 2012 are written in the following way: «annex IV economic modules of distribution of public funds for support of centres concluded pursuant to article 17 of this law, the annual amounts and breakdown of economic modules per school unit at agreed levels and educational modalities centers are established with» effects of 1 January, and until December 31, 2012, as follows: Euros education infant and primary salaries of teaching staff, including social charges.





26.243,73 variable expenses.





3.571,98. other expenses.





5.768,81. ANNUAL TOTAL AMOUNT.





35.584,52 special education (*) (free and mandatory levels) I. basic education/elementary.





 






Teaching staff salaries, including social security charges.





26.243,73 variable expenses.





3.571,98. other expenses.





6.153,43. ANNUAL TOTAL AMOUNT.





35.969,14 additional staff (speech therapists, physiotherapists, assistants technical educational, psicologo-pedagogo and social worker), according to deficiencies: psychics.





19.018,60 autistic or serious personality problems.





15.427,02 hearing.





17.696,07 plurideficiente.





21.963,35 II. Training programs for the transition to adult life.





 






Teaching staff salaries, including social security charges.





52.487,45 variable expenses.





4.686,73. other expenses.





8.766,37. ANNUAL TOTAL AMOUNT.





65.940,55 additional staff (speech therapists, physiotherapists, assistants technical educational, psicologo-pedagogo and social worker), according to deficiencies: psychics.





30.365,84 autistic or serious personality problems.





27.160,31 hearing.





23.527,49 plurideficientes.





33.766,44. COMPULSORY SECONDARY EDUCATION.





 






I first and second year (1).





 






Teaching staff salaries, including social security charges.





31.492,46 variable expenses.





4.202,14. other expenses.





7.499,50. ANNUAL TOTAL AMOUNT.





43.194,11 I. first and second course (2)...





 






Teaching staff salaries, including social security charges.





36.981,87 variable expenses.





7.100,96. other expenses.





7.499,50. ANNUAL TOTAL AMOUNT.





51.582,33 II. Third and fourth year.





 






Teaching staff salaries, including social security charges.





41.912,78 variable expenses.





8.047,76. other expenses.





8.277,53. ANNUAL TOTAL AMOUNT.





58.238,06 HIGH SCHOOL.





 






Teaching staff salaries, including social security charges.





50.541,90 variable expenses.





9.704,64. other expenses.





9.125,25. ANNUAL TOTAL AMOUNT.





69.371,79 VOCATIONAL TRAINING.





 






I teaching staff salaries, including social security charges.





 






Group 1. Vocational training of average degree of 1,300 to 1,700 hours.





 






First course.





46.932,61 second course.





0.00 2 group. Vocational degree middle of 2,000 hours.





 






First course.





46.932,61 second course.





46.932,61 Group 3. Vocational training of top grade of 1,300 to 1,700 hours.





 






First course.





43.322,41 second course.





0.00 4 group. Vocational training of top grade of 2,000 hours.





 






First course.





43.322,41 second course.





43.322,41 II. Variable expenses.





 






Group 1. Vocational training of average degree of 1,300 to 1,700 hours.





 






First course.





6.337,68 second course.





0.00 2 group. Vocational degree middle of 2,000 hours.





 






First course.





6.337,68 second course.





6.337,68 Group 3. Vocational training of top grade of 1,300 to 1,700 hours.





 






First course.





6.296,66 second course.





0.00 4 group. Vocational training of top grade of 2,000 hours.





 






First course.





6.296,66 second course.





6.296,66 III. Other expenses.





 






Group 1. Vocational training in:-driving sports physical activities in the Natural environment.





 






-Tourist animation.





 






-Decorative Personal aesthetic.





 






-Environmental chemistry.





 






-Hygiene oral.





 






First course.





10.026,10 second course.





2.344,87 Group 2. Vocational training in:-Secretariat.





 






-Diving at medium depth.





 






-Laboratory of image.





 






-Trade.





 






-Business management and Marketing.





 






-Services to the consumer.





 






-Manufacture of dairy products.





 






-Slaughterhouse and delicatessen.





 






-Milling and cereal industries.





 






-Laboratory.





 






-Manufacture of pharmaceuticals and related industries.





 






-Auxiliary nursing care.





 






-Sanitary documentation.





 






-Tanning.





 






-Textile finishing processes.





 






First course second 12.190,41 course 2.344,87 Group 3. Vocational training in:-canning vegetable, meat and fish.





 






-Transformation of wood and Cork.





 







-Pharmaceutical manufacturing operations.





 






-Plastics and rubber processing operations.





 






-Process of pulp and paper industries.





 






-Plastic and rubber.





 






-Textile finishing operations.





 






First course second 14.508,30 course 2.344,87 Group 4. Vocational - Encuadernados and Manipulados of paper and cardboard.





 






-Printing in graphic arts.





 






-Casting.





 






-Surface and thermal treatments.





 






-Footwear and leather goods.





 






-Production of spinning and weaving of stall.





 






-Production of knitted fabrics.





 






-Industrial manufacturing processes.





 






-Textile processes of spinning and weaving of stall.





 






-Processes point weaving Textiles.





 






-Manufacturing operations of glass and transformed.





 






-Manufacture and transformation of products from glass.





 






First course second 16.785,68 course 2.344,87 Group 5. Vocational training in:-preparation and work plans.





 






-Personal image consulting.





 






-Radiotherapy.





 






-Socio-cultural animation.





 






-Social integration.





 






First course second 10.026,10 course 3.791,92 Group 6. Vocational training in:-growing aquaculture operations.





 






First course second 14.508,30 course 3.791,92 Group 7. Vocational training in:-olive oils and wines.





 






-Administrative management.





 






-Livestock farms.





 






-Gardening.





 






-Forestry and Natural environment conservation.





 






-Management and organization of agricultural enterprises.





 






-Management and organization of natural and landscape resources.





 






-Administration and finance.





 






-Fisheries and maritime transport.





 






-Sailing, fishing and shipping.





 






-Production of audiovisual works, Radio and entertainment.





 






-International trade.





 






-Transport management.





 






-Masonry works.





 






-Concrete works.





 






-Operation and maintenance of construction machinery.





 






-Development and implementation of construction projects.





 






-Development of urban projects and topographic operations.





 






-Optics Anteojeria.





 






-Management of tourist accommodation.





 






-Restoration services.





 






-Characterization.





 






-Hairdresser.





 






-Aesthetic.





 






-Preparation of food products.





 






-Bakery, pastry and confectionery.





 






-Management of information systems.





 






-Administration of networked computer systems.





 






-Development of software applications.





 






-Management of cross-platform applications.





 






-Development of carpentry and furniture products.





 






-Prevention of occupational hazards.





 






-Pathological anatomy and cytology.





 






-Environmental health.





 






-Laboratory analysis and quality control.





 






-Chemical industries.





 






-Chemical plant.





 






-Dietetics.





 






-Image for diagnosis.





 






-Clinical diagnostic laboratory.





 






-Prosthetics.





 






-Prosthetic Audiology.





 






-Health emergencies.





 






-Pharmacy and Parapharmacie.





 






-Interpretation of the language of signs.





 






-Care healthcare.





 






-Early childhood education.





 






-Development of Web applications.





 






-Management of kitchen.





 






-Guide of tourist information and assistance.





 






-Travel agencies and event management.





 






-Management of catering services.





 






-Design and production of footwear and accessories.





 






-Building projects.





 






First course second 9.029,74 course 10.908,01 Group 8. Vocational training in:-agro-ecological production.





 






-Agricultural production.





 






-Extensive farms.





 






-Intensive farming.





 






-Operation, Control and maintenance of machinery and facilities of the ship.





 






-Supervision and Control of machines and facilities of the ship.





 






-Consumer electronics.





 






-Development of electronic products.





 






-Electrotechnical installations.





 






-Automatic regulation and Control systems.





 






-Telecommunication installations.





 






-Electrical and automatic installations.





 






-Microcomputer systems and networks.





 






-Construction finishes.





 






-Kitchen and gastronomy.





 






-Maintenance of avionics.





 






-Dentures.





 






-Clothing and fashion.





 






-Pattern design and fashion.





 






First course second 11.121,35 course 12.694,59 Group 9. Vocational training in:-animation of physical activities and sports.





 






-Design and Editorial production.





 






-Production in graphic arts industries.





 






-Image.





 






-Realization of audiovisual and shows.





 






-Sound.





 






-Telecommunication and computer systems.





 






-Development of mechanical projects.





 






-Foundry and powder metallurgy production.





 






-Programming of production in mechanical manufacturing.





 






-Design in mechanical manufacturing.





 






-Custom manufacturing and installation of wood and furniture.





 






-Carpentry and furniture.





 






-Production of wood and furniture.





 






-Mounting and maintenance. Cold facilities, air conditioning and Produc. heat.





 






-Development of projects of heating systems and fluids.





 






-Maintenance of heating systems and fluids.





 






-Bodywork.





 







-Electromechanical of vehicles.





 






-Automotive.





 






-Maintenance Aeromecánico.





 






-Energy efficiency and Solar thermal energy.





 






First course second 13.080,70 course 14.512,79 group 10. Vocational training in:-aquaculture production.





 






-Viticulture.





 






-Prepress in graphic arts.





 






-Jewelry.





 






-Machining.





 






-Welding and metal fabrication.





 






-Metal constructions.





 






-Food industry.





 






-Quality in the food industry processes.





 






-Installation and maintenance. Electromechanical machinery and driving lines.





 






-Railway maintenance.





 






-Maintenance of Industrial equipment.





 






-Manufacture of ceramic products.





 






-Development and manufacture of ceramic products.





 






First course second 15.130,74 course 16.224,69 programs of qualification professional initial.





 






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 (*) on level 1 of the families professional qualifications of:-administration.





 






-Administration and management.





 






-Crafts.





 






-Trade and Marketing.





 






-Hospitality and tourism.





 






-Personal image.





 






-Chemistry.





 






-Health.





 






-Safety and environmental protection.





 






-Socio-cultural services and the community.





 






Group 2 8.218,46 * on level 1 of the families professional qualifications of:-agricultural activities.





 






-Agrarian.





 






-Graphic arts.





 






-Communication, image and sound.





 






-Image and sound.





 






-Building and Civil engineering works.





 






-Electricity and electronics.





 






-Energy and water.





 






-Mechanical manufacturing.





 






-Food industries.





 






-Extractive industries.





 






-Wood & furniture.





 






-Wood, furniture, and Cork.





 






-Maintenance of self-propelled vehicles.





 






-Operation and maintenance of vehicles.





 






-Maintenance and production services.





 






-Maritime-fishing.





 






-Installation and maintenance.





 






-Textiles, clothing & leather.





 





(1) to the teachers who taught 1st and 2nd course of compulsory secondary education the educational administrations shall pay in 2012 the same amount of the supplement that is paid to the public school teachers for this purpose.

(2) 1st and 2nd course of compulsory secondary education shall apply to graduates that impart indicated module.

(*) Autonomous communities in full exercise of educational skills, may bring additional staff of special education modules, demands arising from the rules applicable in each of them.

Annex V economic modules of distribution of public funds for support of concerted centers located in the autonomous cities of Ceuta and Melilla in accordance to the provisions of article 17 of this law, the annual amounts and breakdown of economic modules per school unit in the agreed levels and educational modalities centers located in the cities of Ceuta and Melilla , they are established with effect from 1 January, and until December 31, 2012, as follows: EUR education children.





 






Relationship teacher/unit: 1, 17:1.





 






Teaching staff salaries, including social security charges.





36.636,24 variable expenses.





3.571,98. other expenses 6.489,15 TOTAL annual amount.





46.697,37 PRIMARY EDUCATION.





 






Relationship teacher / unit: 1, 17:1.





 






Teaching staff salaries, including social security charges.





36.636,24 variable expenses.





3.571,98. other expenses 6.489,15 TOTAL annual amount.





46.697,37. COMPULSORY SECONDARY EDUCATION.





 






I first and second course: (1). relationship teacher / unit: 1, 49:1.





 






Teaching staff salaries, including social security charges.





46.656,42 variable expenses.





4.202,14. other expenses 8.435,92 TOTAL annual amount.





59.294,49 I. first and second course: (2). relationship teacher / unit: 1, 49:1.





 






Teaching staff salaries, including social security charges.





53.899,03 variable expenses.





7.267,38. other expenses 8.435,92 TOTAL annual amount.





69.602,33 II. Third and fourth year.





 






Relationship teacher / unit: 1, 65:1.





 






Teaching staff salaries, including social security charges.





59.686,83 variable expenses.





8.047,77. other expenses 9.311,06 TOTAL annual amount 77.045,65 programs of qualification professional initial.





 






-Trade and Warehouse Assistant.





 






Relationship teacher / unit: 1, 20:1.





 






Teaching staff salaries, including social security charges...





46.932,61 variable expenses.





8.047,77. other expenses 9.311,06 TOTAL annual amount.





64.291,43. the amount of the component of "Other expenses" for units arranged in the teachings of early childhood education, primary education, secondary education and initial professional qualification programs will be increased by 1.181,09 euros in the centres located in Ceuta and Melilla, because of the higher cost due to the residence of staff administration and services plus.

Teachers of the concerted centers located in Ceuta and Melilla, shall be paid the amount corresponding to the plus of residence laid down in the relevant collective agreement, while educational administration will not accept increases exceeding the percentage of overall increase fixed under this Act from the State budget.

(1) to the teachers who taught 1st and 2nd course of compulsory secondary education, shall be paid in the year 2012 the same amount established for teachers of the same courses in public.

(2) 1st and 2nd course of compulsory secondary education shall apply to graduates that impart this module.

Eleventh final disposition. Modification of the law 2/2012, of 29 June, the State budget for the year 2012 amending paragraph 6 of article 17 of the law 2/2012, June 29, from the State budget for the year 2012, which is worded in the following terms: 'six. The maximum amounts to students by way of additional funding to the coming of the public funds allocated to the regime of unique concerts, subscribed to the teachings of non-compulsory levels, and exclusive concept of formal education, are those set out below:


to) higher level training cycles: between 18 and 36 per student per month for ten months, in the period between January 1 and December 31, 2012.

(b) secondary education: between 18 and 36 per student per month for ten months, in the period between January 1 and December 31, 2012.

The funding obtained by the centers, the collection as a result students of these amounts, will have the character of complementary to the paid directly by the Administration for the financing of the 'other costs'.

The centers that were authorized to collect fees higher than those set forth in 2011 will keep them for the year 2012.

«The amount paid by the Administration may not be less than the resulting from lower 3.606,08 euro the amount corresponding to the component of 'other costs' economic modules set out in annex IV of this law, may the competent educational authorities adopt rules in this regard.»

Twelfth final provision. Economic rights of the staff in the service of the administration of Justice.

«(1. Se suspende la vigencia deel artículo 20.1.A) of the Royal Legislative Decree 3/2000, of 23 June, which approves the revised text of current legal provisions on the special scheme of Social Security for the staff at the service of the administration of Justice. "

Duration of this suspension, they shall apply the provisions contained in this article.

2. the members of the Career Judicial and Fiscal body of court clerks, as well as officials of the bodies to the service of the administration of Justice under the organic law of the Judicial power, in situation of disability temporary for common contingencies, shall receive fifty percent of both basic and supplementary fees, such as in your case, the dependent child allowance , in his case, from the first to the third day of the situation of temporary disability, with reference to those they perceived in the month immediately prior to the cause the situation of temporary disability. Since the fourth day to the twentieth day, both inclusive, receive the seventy-five per cent of earnings basic and complementary, as the provision of child in charge, where applicable. From the twentieth day first and up to one hundred and eighty day, both inclusive, receive all of the basic remuneration of the dependent child allowance, where appropriate, and supplementary pay. When the situation of temporary disability resulting from occupational contingencies, to receive remuneration may be complemented, from the first day, reaching a maximum 100% of fees that come corresponding to such staff in the previous month to the cause is the inability.

From the 180 day and one, shall apply the allowance established in the special scheme of Social Security for the staff at the service of the administration of Justice.

3. each public administration may determine, in respect of its staff, the assumptions that with an exceptional and duly substantiated character can be established a complement to reach, at most, 100 percent of earnings that come and enjoying every moment. For these purposes, will be considered in any case duly substantiated cases of hospitalization and surgery.

In any case officials included in the special social security schemes managed by administrative Mutualism can receive less in situation of temporary disability for common contingencies to which corresponds to the seconded staff to the general regime of the social security, including, where appropriate, supplements that may apply to them.

4. the references to days included in this article shall be deemed performed to calendar days.

Thirteenth final disposition.

1. the provisions of article 211.2 the consolidated text of the General Social Security Act shall apply to unemployment benefits whose birth the right derived from legal situations of unemployment produced after the entry into force of this Royal Decree.

2. the provisions of articles 215.1.3, 215.3.2, 216.3 and 217.1 of the consolidated text of the General Social Security Act shall apply to applications for the entitlement to the benefit unemployment arising from the entry into force of this Royal Decree-law.

3. the provisions of article 218 of the consolidated 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.

Fourteenth final disposition. Reform of salaries of processing.

One. Modification of the consolidated text of the workers ' Statute Act, approved by Royal Legislative Decree 1/1995 of 24 March.

Amending paragraph 1 of article 57 of the text of the law of the Statute of workers, approved by Royal Legislative Decree 1/1995 of March 1, which is worded as follows: ' 1. the judgment that declares the inadmissibility of dismissal is made after more than ninety days from the date on which the action was filed» entrepreneur can claim payment of economic perception State referred to in paragraph 2 of article 56 of this law, at the time that exceeds these 90 days.»

Two. Modification of law 36/2011, on 10 October, regulating the social jurisdiction.

Amending paragraph 1 of article 116 of law 36/2011, on 10 October, regulating the social jurisdiction: "If, from the date in which was presented by demand for dismissal, until the judgment of the Court or tribunal stating its unfairness, for the first time had elapsed more than ninety days, entrepreneur, firm once the sentence You can complain to the State the wages paid to the worker exceeding this period.

15th final disposition. Entry into force.

This Royal Decree shall enter into force the day following its publication in the "Official Gazette".

Given in Madrid, on July 13, 2012.

JUAN CARLOS R.

The Prime Minister, MARIANO RAJOY BREY ANEXO determination of the municipalities of more than 200,000 inhabitants, which recorded a high hotel occupancy exceeding one million people or a number of cruise ship passengers more than four hundred thousand, for the purposes of Declaration of areas of large touristic in the year 2012 No. inhabitants (*) No. 2011 overnight hotel stays during 2011 (*) number of passengers of cruise ships 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 3.319.783 378.463 798.033 Valencia Granada 240.099 2.769.103 568.030 1.740.028 638.845 334.329 1.425.400 Alicante Málaga





108.435 1.330.616 352.700 1.370.254 77.345 674.317 Zaragoza Bilbao Cordoba 328.659 1.249.873 383.343 1.056.479 425.881 1.027.848 88.081 214.918 Cartagena GC Palms Sta. Cruz Tenerife 222.271 356.044 607.343 source: * INE Municipal register 2011.

* INE survey of occupation Hotel 2011.

Ministry of public works, ports of the State 2011.

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