Since its approval by the Council of Ministers on 2 July 2010, the State Innovation Strategy (E2i) constitutes the framework for action of the Government's innovation policy to contribute to the change of model. production in Spain. This Strategy consists of five axes:

• generating a financial environment prone to innovation,

• fostering innovation from public demand,

• international projection,

• strengthening territorial cooperation and

• human capital.

This Strategy pivots on a core core, which is knowledge and its transfer. This function of transfer and recovery of knowledge is supported by a series of measures, including those which are dedicated to promoting the existence of a stable mechanism of cooperation between the productive sector and the research bodies. This assessment of knowledge must empower Spanish companies in the key technologies that enable the development of high value-added products and services aimed at international markets.

On the other hand, the instruments for public-private collaboration have become the main focus of innovation policy in most countries in our environment.

In the area of competence, according to Article 16 of Royal Decree 1313/2010 of 20 October, which restructured the ministerial departments, the Ministry of Science and Innovation is responsible for the proposal and implementation of the Government policy in the field of scientific research, technological development and innovation in all sectors, as well as the coordination of State-owned public research bodies.

Among the functions of the Center for Industrial Technological Development (CDTI), an enterprise public entity attached to the Ministry of Science and Innovation, regulated in Article 3. of its Rules of Procedure, approved by Royal Decree The aim is to promote cooperation between industry and research and technological development institutions and bodies (paragraph 2), as well as the development of a programme for the management of support for research and technological development. technological innovation " (paragraph 7.). These powers of promotion and support legitimise the CDTI to grant aid or grants, with this being the expression of one of the forms of administrative action which is the promotion activity.

In the field of R & D + i support the Centre for Industrial Technological Development has a long history and experience in the management of own financial aid and in the promotion of access to third-party financing, for the implementation of research, development and innovation projects, both national and international.

Specifically, it should be mentioned that the CDTI has managed a large project of public-private cooperation that has provided an important impetus to the implementation of long-term collaboration agreements among research groups. public and private, in joint research programmes of high ambition and with a high technical risk.

It is therefore considered that the CDTI is the appropriate public body for the management of this new type of aid, which, under the name of INNSOON Programme, is aimed at the financing of large integrated projects Industrial research, of a strategic nature, a great dimension and that will allow the development of new technologies in technological areas of the future with economic and commercial projection at international level.

Aid for the financing of projects under this Order will be granted through a combination of grant and loan, which will be able to reach up to a maximum of 75% of the total project budget.

Exceptionally and in view of the situation of strong credit restrictions, up to 10 additional percentage points of aid may be applied in the form of a loan, which will be implemented in the respective calls.

In compliance with Article 17 (1) of Law 38/2003, of 17 November, General of Grants, the mandatory report of the Legal Services, the Delegated Intervention and the General Secretariat has been evacuated. Corresponding technique.

The aid granted in the INNSOON Programme shall be in accordance with the provisions of Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the market common application of Articles 87 and 88 of the Treaty (General Block Exemption Regulation), published in the Official Journal of the European Union L214 of 9 August 2008.

In its virtue, I have:

Article 1. Object.

1. The purpose of this Order is to establish the regulatory basis for the aid of the INNSOON Programme

2. The aid whose bases are approved by this Order are intended to finance business projects promoting stable public-private cooperation in research and development (R & D).

3. In particular, the objectives of the INNEARLY Programme support are as follows:

(a) To encourage the realization of major industrial research projects that increase the scientific and technical capacity of companies and research organizations.

b) Extend and optimize the joint use, by companies and research organizations, of the public and private infrastructures of research existing in Spain.

c) Extend the culture of R & D cooperation among all the agents of the science-technology-enterprise system.

d) Mobilize the participation of SMEs in large-scale industrial research projects.

e) Contribute to the ability of participating companies to compete in international markets with innovative products and services and to promote more efficient access of consortia to international cooperation programmes in scientific research and technological development, and in particular the Framework Programme of the European Union.

Article 2. Activities and subject areas.

1. The aid of the INNSOON Programme will be directed towards the financing of large integrated projects of industrial research, of a strategic nature, a great dimension and that will allow the development of new technologies in technological areas of the future with economic and commercial projection at international level.

For the purposes of this Order, the definition contained in Regulation (EC) No 800/2008 of the European Commission of 6 August 2008 declaring certain categories of aid shall be understood as an industrial investigation. compatible with the common market pursuant to Articles 87 and 88 of the Treaty (general block exemption Regulation):

"Industrial research": planned research or critical studies aimed at the acquisition of new knowledge and techniques that may be useful for the creation of new products, processes or services; or contribute to significantly improve existing products, processes or services. It includes the creation of complex system components that are necessary for industrial research, especially the validation of generic technology, except for prototypes.

2. Regardless of the possible approval of proposals of particular interest in other areas, the following thematic areas will be prioritised:

a) Energy, environment and climate change.

b) Biotechnology, health and food.

c) Other sectors, as long as projects deliver high value added to participants, high technology level and stimulate skilled job creation.

3. In accordance with Article 8 of Regulation (EC) No 800/2008 of the European Commission of 6 August 2008 (General Block Exemption Regulation), the aid must have an incentive effect on the activity which is the subject of the aid. form that the start date of the activities of these projects must be after the date of submission of the aid application.

Article 3. Requirements of the beneficiaries.

1. It may be the beneficiary of the aid provided for in this order by any group of undertakings within the meaning of Article 11 (3) of Law 38/2003 of 17 November, General Grants, and must be entered in the expressly, both in the application and in the decision to grant, the implementing commitments made by each member of the group, as well as the amount of the aid to be applied by each of them, which will also have the beneficiaries.

2. Economic interest groups (EIGs), which are incorporated in accordance with the rules in force, may also be beneficiaries.

3. The groups shall be composed of at least four self-employed enterprises, of which at least one of them has to be large or medium-sized and one must be an SME, as defined by the European Commission.

The creation of balanced consortia, which have an adequate size to ensure the effective management of the project, will be welcomed. In any case, the maximum number of undertakings may not exceed 10.

For the consideration of small and medium-sized enterprises (SMEs), the definition set out in Annex I to Commission Regulation (EC) No 800/2008 of 6 August 2008, for which certain provisions are declared, shall be taken into account. categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty (general block exemption Regulation).

4. The groupings shall be governed by the contractual document governing them. The internal functioning of the pool will respond to management autonomy criteria, assuming one of the members of the group, as the representative of the group, the project management, as well as the representation of the pool before the Administration.

In any case, the representative has to be one of the large or mid-sized companies in the pool.

Among other aspects, such a contractual document shall at least regulate the following:

a) Distribution of activities and budget.

b) Confidentiality agreements.

c) Property, legal protection (patents) and disclosure of results.

(d) Management of the consortium, with special regulation, inter alia, of the procedure for the recovery of the aid by the representative and distribution among the members of the group, guarantees to present, where appropriate, the members from the pool to the representative, management of possible reintegrations to the CDTI.

e) Contingency plan, in which the procedure of possible exit and entry of members of the pool, replacement of one partner with another, and any other related contingency are regulated.

However, the budget and the activities will be subject to the provisions of the final decision granting the aid.

5. The representative, or the IEA, shall receive the aid granted and shall be responsible for its distribution among the members of the group participating in accordance with the allocation set out in the approved budget.

6. In addition, the relevant participation of at least two research bodies will be necessary, in any case formalised participation in the form of subcontracting by one or more of the companies belonging to the group.

To these effects are considered research bodies the public research centers, the public and private universities, the innovation and technology centers and the centers of research and development private non-profit, with the capacity to execute R & D activities

In any case, the participation of the research bodies as a whole must be significant, with a minimum participation of 15% (15%) of the total budget.

7. In any case, the beneficiaries must meet the requirements laid down in Article 13 of the General Grant Law. The undertakings or groups in which one of the prohibitions laid down in that Article is present shall not be eligible for such aid.

Nor can firms in difficulty be beneficiaries, as laid down in the Community guidelines on State aid for rescuing and restructuring firms in difficulty, or those undertakings which are subject to a pending recovery order following a prior decision of the European Commission that has declared unlawful and incompatible aid with the common market.

Article 4. Project Budget. Temporary commitment.

1. The minimum budget for the projects will be EUR 15 million.

2. The projects will have a maximum duration of four calendar years. The budget must be shared in a balanced way between the years of the project.

3. For budgetary purposes and for the calculation of the maximum amount of aid to be received by each participating partner in the pool referred to in Article 3, the project shall be divided into the various activities to be carried out by each of the members. from the pool.

Article 5. Support mode for project finance.

1. Support for the financing of projects under this Order will be granted through a combination of grant and loan, which will be able to reach up to a maximum of 75% of the project's financial budget.

2. The ratio between grant and loan will be determined by the size of the beneficiary company.

3. The characteristics of the aid, which will be specified in the concession resolution, will be as follows:

a) The amount of the grant will be:

1. For small and medium-sized enterprises, 40% of the aid calculated on 75% of the approved financial budget and,

2. For large enterprises, 35% of the aid calculated on 75% of the approved financial budget.

b) The loan amount will be:

1. For small and medium-sized enterprises, 60% of the aid calculated on 75% of the approved financial budget and,

2. For large enterprises, 65% of the aid calculated on the 75 of the approved financial budget.

4. An increase in the aid of up to 10 percentage points of the financial budget may be established in exceptional cases in the form of a loan. This increase will not receive a subsidy rate and will in any case respect the maximum intensity limits, as provided for in the General Block Exemption Regulation.

5. The maximum repayment term of the loan shall be determined on the call.

6. The interest rate of the amounts lent, for the period of time between the time they are received by the beneficiary and the dates on which they should be returned, shall be determined on the call.

7. The aid is unique, not allowing partial or total waiver of the loan part or part of the grant.

Aid may be co-financed from the ERDF "Operational Programme for R & D & I by and for the benefit of enterprises (the Technology Fund)".

Article 6. Expenses eligible to be funded.

1. Under the terms of Article 31.1 of the General Law on Subsidies, expenditure likely to be financed shall be considered as expenditure liable to be in accordance with the nature of the activity financed and strictly necessary for the development of the project or action for which they have been granted.

In no case will the cost of acquiring the expenses eligible to be financed be higher than the market value.

2. Expenditure likely to be financed shall be broken down into the following budget

:

a) Equipment and instrument costs, to the extent and during the period in which it is used for the project. If the instrument and the material are not used exclusively for the research project, only the depreciation costs corresponding to the duration of the research project, calculated on the basis of the good accounting practices.

b) Expenditure on staff (researchers, technicians and other auxiliary staff) when they are exclusively dedicated to the project.

(c) Contract research costs, technical knowledge and patents acquired or obtained by licence from external sources at market prices, provided that the transaction has been carried out under conditions of full competition and without any element of collusion, as well as the costs of consultancy and equivalent services intended exclusively for the research activity.

(d) Additional general expenses directly arising from the research project.

These are the expenses that are part of the expenses assigned to the project, but which by their nature cannot be directly imputed because they cannot be individualized (among others, electrical consumption, telephone).

For calculation, account shall be taken of the actual cost of the costs incurred in the concepts detailed below for account 62 of the last financial year and the proportion of the cost of personnel charged to the project and the the total cost of the company's staff with a limit of 30% of the project's labour cost per annuity and per company, without in any case exceeding the limits provided for in Article 5.b) of Order EHA/524/2008, of 26 February, approving the rules on the eligible expenditure of the operational programmes of the European Fund Regional Development and the Cohesion Fund.

The concepts in account 62 that are considered are as follows:

621 Leases and Canons.

622 Repairs and Conservation.

624 Transports: those made by third parties on behalf of the company, except those made for sales.

628 Supplies.

629 Other services: may include the transport costs of the company's staff, and office expenses (office equipment and cleaning).

e) Other operating costs, including costs of material, supplies and similar products, resulting directly from the research activity. These include the management costs of the project representative, understanding as such those arising from the overall coordination of the consortium, the development of reports on the development of research activities, supporting documents for monitoring, collection, payment and reintegrating management, and dialogue with the CDTI.

Also included in this item are the expenses arising from the account report of each of the beneficiaries made by an auditor or audit firm registered in the Official Register of Auditors for the the monitoring of projects with a maximum limit of two thousand five hundred euro (2,500,00 €) per beneficiary and annuity.

Article 7. Intensity of the aid.

1. The aid which may be granted to the project shall in any event respect the maximum intensity limits, in accordance with the general block exemption Regulation.

The aid intensity must be determined by each beneficiary. For the case of outermost regions, or subject to specific regulation, the aid limits shall be the ceilings laid down in their specific rules.

2 Increases in aid intensity limits shall be subject to the following requirements:

a) No company should run on its own with more than 70 percent of the eligible costs of the collaborative project.

b) The project must have the collaboration of at least one small and medium-sized enterprise (SME).

Article 8. Compatibility of the aid.

The perception of the aid will be incompatible with the perception of any other grant or aid for the same purpose from any public or private, national or international authorities.

Article 9. Subcontracting.

1. A beneficiary subcontracts when it has a third party with the total or partial implementation of the activity covered by the aid. It is outside this concept that the costs incurred by the beneficiary for the performance of the activity covered by the aid are to be contracted.

2. The cost of the action may not exceed 50% of the total cost of the action.

3. Where the subcontracting exceeds 20% of the amount of the aid and the amount exceeds EUR 60 000, a written contract must be concluded between the parties and be submitted on the basis of the decision to grant the aid. The contract shall be deemed to have been approved by the granting authority when the beneficiary receives the decision to grant the aid, if nothing is determined against it. The applicant shall, together with his or her application, prove that the procurement is not carried out with any of the persons or entities referred to in Article 29.7 of the General Grant Act.

4. An undertaking which is a member of a grouping may not, in turn, be subcontracted by another undertaking which is a member of the same group.

5. In any case, the relevant participation of at least two research bodies, which must be formalised under the subcontracting mode by one or more of the companies belonging to the group, will be necessary. compliance with the provisions of Article 3.6.

Article 10. Managing the aids.

The aid referred to in this Order shall be managed in accordance with the principles laid down in Article 8 of the General Law on Subsidies, with its granting of competitive competition.

Article 11. Electronic communications.

1. The communications of all the actions carried out in the procedure for granting the aid, in its justification and monitoring and in the possible recovery procedures which may be initiated, shall be carried out by means of of the electronic means set out in this order.

The use of established electronic means will be mandatory both for the notification or publication of the administrative acts that are issued, as well as for the submission of applications, written and communications by the interested.

2. The notification of the administrative acts of the procedure shall be effected by means of the electronic hearing notification system provided for in Article 40 of Royal Decree 1671/2009 of 6 November 2009, for which it is partially developed. Law 11/2007 of 22 June 2007 on the electronic access of citizens to public services, except in respect of those acts for which a different electronic means is specifically provided for in the call.

3. In addition to the notification given in accordance with the above mentioned system, the person concerned may receive a notice in the e-mail address which he indicates in the application for the aid, by which he shall be indicated that it has occurred. a notification to the content of which may be accessed through the electronic headquarters of the Centre for the Technological Development of Industry (https: //sede.cdti.gob.es/).

4. Without prejudice to the specific provisions contained in the article concerning the submission of applications, the submission by the persons concerned of any other type of application, written or communication shall be made through the seat of the The Centre for Industrial Technological Development (https: //sede.cdti.gob.es/).

5. The submission of applications, writing and communications by the interested parties must be made with an advanced electronic signature system. The corresponding electronic certificate must meet two requirements:

a) You must belong to an accredited person as a legal representative or proxy for the entity concerned.

b) It must correspond to one of the digital certificates accepted on the platform "@firma", which can be consulted in the electronic headquarters of the Center for Industrial Technological Development, within the section " Signature Electronics ".

6. Interested parties may consult at any time on the state of the administrative file in the electronic headquarters of the Centre for the Technological Development of Industrial Technology (https: //sede.cdti.gob.es/).

Article 12. Organs competent to convene, instruct, and resolve.

1. The body responsible for convening shall be the President of the Centre for Industrial Technological Development (CDTI).

2. The authority responsible for the instruction and organisation of the procedure for granting the aid shall be the Director-General of the Centre for the Development of Industrial Technology (CDTI).

3. The decision of the concession procedure shall be the responsibility of the President of the Centre for Industrial Technological Development (CDTI).

Article 13. Formalisation and submission of applications.

1. Applications for aid shall follow the standard model which shall be available for completion and presentation at the electronic headquarters of the Centre for the Technological Development of Industry (https: //sede.cdti.gob.es/).

2. Applicants shall submit the application for support and the questionnaire, the memory and the annexes, by means of an electronic signature advanced with electronic certificate recognised by the platform @firma. The electronic certificate with which the presentation is made shall correspond to the legal representative or proxy of the undertaking acting as the representative of the applicant group.

3. The application shall include the economic-financial documentation and the legal documentation to be established in the calls derived from this order.

4. The time limit for the submission of applications shall be fixed at each call and shall not be less than 15 days, and not more than three months.

Article 14. Instruction and evaluation.

1. The competent authority for the instruction of the concession procedure shall examine the applications and documents annexed to it and shall make the request for any reports it deems necessary.

If the documentation provided does not meet the required requirements, the representative shall be required to, within 10 working days of the day following receipt of the request, address the missing or accompany the (a) a mandatory document, with a warning that if it does not do so, it shall be given the withdrawal of the application, in accordance with Article 71 of Law No 30/1992 of 26 November 1992, of the Legal Regime of the General Administration and of the Common Administrative Procedure.

2. The evaluation will be carried out by the Centre for Industrial Technological Development (CDTI), in collaboration with an Evaluation Committee appointed for this purpose, the composition of which is set out in the following article.

The National Assessment and Prospective Agency (ANEP) will also participate in the initial evaluation of the projects by issuing a report on the scientific aspects of the proposal.

Article 15. Assessment and composition criteria of the evaluation committee.

The process of evaluating and selecting requests will consist of two phases:

1. In the first phase, the Centre for Industrial Technical Development (CDTI) and the National Assessment and Prospective Agency (ANEP) will draw up two reports. The CDTI will deal with the technical-commercial and business aspects of the project, as well as the economic-financial viability of the consortium in relation to the project.

ANEP, in turn, will carry out its evaluation on the scientific and capacity aspects and adequacy of the research groups involved. The ANEP shall forward its report to the CDTI within a maximum of two months after the instructor has sent a copy of the request together with the complete documentation.

a) For the CDTI assessment process the following assessment criteria will be taken into account, with a maximum score of 100 points:

1. Technological assessment of the proposal: 75 points, according to the following criteria:

i) Degree of adequacy of the project to the general and specific objectives of the programme: 5 points. If you get zero points the project will not be eligible.

ii) The capacity and balance of the consortium: 20 points.

iii) Scientific-technical excellence of the project and feasibility of the proposal: 30 points.

iv) Quality of project management: 10 points.

v) Potential socio-economic impact: 10 points.

2. The consortium's economic-financial assessment in relation to the project: 10 points.

3. Project's international impact assessment: 15 points.

The final note of the CDTI evaluation shall be the sum of paragraphs 1. to

.

(b) For the evaluation process of the ANEP the following assessment criteria shall be taken into account, with a maximum score of 30 points:

1. Quality and scientific impact of the project: 12 points.

2. Quality and adequacy of the research group project: 12 points.

3. Quality of the consortium's research team: 6 points.

The evaluation committee will weigh the note assigned to each project, which will be the sum of the CDTI and ANEP notes, divided by 1.3.

2. The second stage aims at the evaluation and proposal of estimation or dismissal, which will be carried out by an evaluation committee.

a) The evaluation committee shall have the following composition.

1. º) President: The Director General of the CDTI.

2. °) The Vocals, whose designation will correspond to each of the following represented organs:

Two representatives of the CDTI (Directorate of Information Society Assessment, Energy and Industry and Directorate of Evaluation of Life Sciences and Materials).

A representative of the General Secretariat of Innovation, Ministry of Science and Innovation.

Two independent representatives of recognized prestige in the scientific and/or technological field, who will be appointed by the Director General of the CDTI.

A representative of the National Assessment and Prospective Agency (ANEP).

Vocal representatives of administrative bodies and public bodies will have at least Subdirector-General or assimilated.

The Secretary of the Committee shall be appointed by the Director General of the CDTI, from among its staff and shall not be entitled to vote.

b) In case of vacancy, absence, illness, or other legal cause, the President shall be replaced by the vocal CDTI representative of greater hierarchy, seniority and age, in this order.

(c) The evaluation committee, on the basis of the evaluation reports and in accordance with the available budget, shall draw up a report containing the final list of eligible projects. This report will be sent to the procedure's instructor.

Article 16. Proposal for a resolution and a hearing procedure.

1. The instructor, in the light of the dossier and of the report drawn up by the evaluation committee, shall make the proposal for a provisional, duly substantiated, resolution which shall include at least the list of beneficiaries and the amount of the aid which it is proposed for its concession, and that the interested parties will be notified that within ten working days they will formulate the arguments that they consider convenient, through the electronic headquarters of the Center for the Industrial Technological Development (https: //sede.cdti.gob.es/).

2. Together with the notification of the proposed interim resolution, the procedure's instructor will require the interested parties to provide the following documentation:

(a) The contract, agreement or agreement entered into by all participants in which their rights and obligations are established.

(b) For subcontracting in excess of 20% of the aid and of a value of more than EUR 60,000, contract between the parties.

c) Other documentation required in the draft interim resolution.

The deadline for submitting the documentation below will be fifteen working days

In addition, the responsible declaration for the accreditation of the compliance with the reimbursement of grants shall be submitted within that period, in accordance with the provisions of Article 25 of the Law Regulation. General of Grants, approved by Royal Decree 887/2006. This document must be contributed by all the beneficiaries of the group.

3. Having examined the arguments submitted, where appropriate, by the interested parties, the instructor will make the final proposal for a resolution which will be notified to the persons concerned who have been proposed as beneficiaries in order to of ten working days, communicate their acceptance or waiver of the proposed aid. The acceptance of the data subject in the absence of an answer shall be understood.

Article 17.Resolution.

1. The procedure referred to in Article 16 shall be dealt with in accordance with the relevant resolution by the President of the CDTI.

2. The decision of the procedure, which shall be reasoned, shall express the applicant or applicants for which the aid is proposed, the conditions attached to it and the amount thereof, differentiating the part corresponding to the grant and the part of the loan.

As for the part corresponding to the loan, the concession resolution will record the initial repayment schedule, with the consortium representative being solely responsible for its payment against the CDTI, up to the notification of the decision provided for in Article 19.8, for cases of non-compliance.

3. The maximum time limit for resolving and notifying the decision of the procedure shall be six months from the date on which the relevant call takes effect.

4. After the six-month period for the resolution and notification set out in this Article, the application may be deemed to be rejected.

5. Against the decision of the procedure, which ends the administrative procedure, the authority may, in the case of a replacement, bring an action before the body which issued it within one month if the decision is expressed or three months if it is not. in accordance with Articles 116 and 117 of Law 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure.

Without prejudice to the foregoing against the decision of the procedure and, where appropriate, against the decision of the remedy for the replacement, it is possible to bring an administrative dispute before the Central Courts of the -Administrative dispute, within two months from the day following the date of notification of that decision, in accordance with the provisions of Articles 9 (c) and 46 of Law 29/1998 of 13 July, regulating the Jurisdiction Administrative-litigation.

Article 18. Modification of the grant resolution.

1. The actions should be implemented in the approved time and form to be collected in the concession decisions. However, where specific circumstances arise which alter the technical or economic conditions taken into account for the granting of the aid, the granting authority may amend the decision of the concession. For the same reason, the beneficiary may request the amendment of the grant decision. Any changes to the project will require simultaneously:

(a) that the change does not affect the objectives pursued with the aid, including regional aid, to its fundamental aspects, or to damage third-party rights.

b) That the change is requested before the end of the execution period of the project or activity object of aid and is expressly accepted. The calls may specify the time limit for the submission of requests for amendments, so that the amendments submitted during the extension period for the implementation of the project are not accepted.

2. The request for amendment shall state the reasons for the changes proposed and must justify the failure to comply with the conditions laid down in the decision to grant and comply with the requirements set out in paragraph 1 of this Article. Article.

3. The maximum period for the extension of the project implementation period shall be six months.

4. The President of the Centre for the Development of Industrial Technology (CDTI) shall be the body responsible for resolving the requests for amendment. The authorisation of the amendment must be made in an express manner, notifying the person concerned, unless the calls for a specific procedure for authorisation are laid down.

Article 19. Justification.

1. The justification for the fulfilment of the conditions and the objectives set out in the grant decision shall be made by the beneficiary, through the representative, by the presentation of the supporting account with the contribution of the auditor, as referred to in Article 74 of the Regulation of Law 38/2003, of the General Grant, approved by Royal Decree 887/2006, of 21 July.

The supporting account report for each of the beneficiaries of a consortium/IEA shall be made by the same auditor who is registered as an exercise in the Official Register of Auditors, whose designation shall be to the consortium representative/IEA.

2. The supporting account shall have the following content:

(a) Memory of performance justifying compliance with the conditions imposed in the granting of the aid with indication of the activities carried out, methodologies or instruments used, results obtained quantified and appraised, modifications made, where appropriate, and justification for their need and conclusions. This Performance Memory is common for all consortium beneficiaries.

(b) Economic Memory of the cost of the activities carried out, for each of the beneficiaries of the consortium, which shall contain:

1. The summary with the approved budget for the funded activity and its comparison with the executed one, with specification of the expenses for the concepts that appear in the annexes of the grant resolution.

2. ° Classified relationship of the expenses of the activity, with identification of the creditor and of the document, its amount, date of issue and date of payment.

3. The relationship of equipment and instruments used, with specification of the annual depreciation fee and the dedication of the same to the activity.

4. The detailed relationship of your own dedicated staff to the project, specifying the time and hours spent on the project.

5. Detail of the calculation of the Supplementary General Expenses using account 62 of the year in which the activity has been carried out, in concepts 621 (Leases and royalties), 622 (Reparations and Conservation), 624 (Transport except those made for sales), 628 (Supplies), 629 (Other services, transport of staff and office expenses), 640 (Salaries and Salaries), 642 (Social Security in charge of the company) and 649 (Other social expenses).

The auditor's report will be in accordance with the provisions of Order EHA/1434/2007 of 17 May, approving the rule of action of auditors in carrying out the work of reviewing the accounts supporting evidence of grants.

This report shall also contain, in addition to the provisions of Article 7 of the said Order, the content to be detailed in the call, the purpose of which shall be to verify, in relation to the Economic Memory proof of the adequacy of the invoices or documents of equivalent probative value in the commercial legal traffic or with administrative efficiency and of the supporting documentation of the payment to the concession resolution and the instructions of justification of aid. The auditor's report shall be submitted in electronic format and signed electronically by the auditor using the means and tools to be used by the auditor.

3. Detailed instructions and corresponding models for the presentation of supporting documentation shall be published in the electronic headquarters of the Centre for the Technological Development of Industry (https: //sede.cdti.gob.es/).

4. The expenditure provided for in the project or action to be supported shall be carried out within the specified period for the development of each annuity.

Payment documents issued by beneficiaries may have a later expiration date provided that date falls within the time allowed to present the supporting documentation. The report of the auditor whose performance and payment may be made during the period granted for the submission of the supporting documentation shall be exempt from the obligation.

5. The presentation of the supporting documentation shall be made within three months immediately after the end of the period of performance of the activities for each of the annuities to be justified. If an extension of the execution period has been authorised, the justification period shall start from the end date of the extension of the execution period.

6. Electronic means shall be used in the justification of the aid in accordance with Article 11 of this Order.

7. Beneficiaries shall provide the supporting documents for expenditure and payment and any additional documents or information required by the CDTI for understanding them necessary for the justification of the activities for which the CDTI was granted. help.

8. Once the total realisation of the project is justified, and before the payment of the last annuity is made, a new resolution for the total settlement of the project (hereinafter the settlement resolution) will be issued, by the President of the CDTI, in which the final timetable for the depreciation of the sums lent for each of the members of the beneficiary groups will be determined, the latter being the subject of the notification of the said resolution. only responsible for their payment against the CDTI.

Article 20. Payment.

1. The beneficiary, through the representative, may have the aid granted through the instalments (per year) to be fixed in the granting decision or in the annexes thereto. The instalments shall be taken into account, except in the case of the advance payments referred to in paragraph 3 of this Article.

2. The payment shall be conditional on the fact that the beneficiary complies with all the requirements set out in Article 34 of the General Grant Law. In the event that the situation of the beneficiary is not recorded in respect of such obligations, it shall be required to do so within a maximum of 15 days from the day following the notification of the requirement to provide the appropriate certificates.

Payments in successive financial years to the concession shall also be conditional on the fact that the beneficiary complies with the above requirements.

3. At the request of the person concerned, he may be paid, prior to the justification for carrying out the activities established, up to 75% of the instalments (annual), provided that the application is made before the annuity is concluded justify. In accordance with the provisions of Article 21.1.b of this Order, the beneficiary shall, for the advance payment of the last annuity, provide a guarantee for the part of the aid corresponding to the loan.

4. The advance payment of each annuity is subject to the availability of credit by the CDTI.

5. If any of the beneficiaries are not aware of the payment of their repayment obligations for any other aid previously granted by the CDTI, the amount relating to that beneficiary shall be withheld, as appropriate. that amount to the advance payment or the post-justification payment.

6. In accordance with Article 58 of Law 39/2010 of 22 December 2011 on the General Budget of the State for 2011, the instructor should check, before the payment of the loan, that the beneficiaries are in charge of the payment of the loan. the repayment obligations of any other loans or advances previously granted, requiring, where it cannot otherwise be credited, a statement responsible for the beneficiary.

Article 21. Guarantees and debt assumption.

1. Payment of the aid shall not require the provision of guarantees as regards the part of the grant. As regards the part of the aid in the form of a loan, the provision of guarantees may be required in the following cases:

(a) In the decision granting the aid, it may be necessary to provide guarantees prior to the payment of each annuity. To this end, and during the evaluation process, the CDTI shall carry out a solvency analysis of the representative of the beneficiary pool for the purpose of determining, by way of exception, the need to provide guarantees for the pool in relation to the with the return of the part of the aid corresponding to the entire loan granted to the pool.

The contribution of these guarantees must be made prior to the payment of each annuity. If the security is not provided within two months of the requirement by the CDTI, the corresponding payment shall not be made.

(b) In case the beneficiary requests the advance payment of the last annuity of the project, it must first constitute a guarantee to be provided in conjunction with the advance payment application.

(c) Prior to the issuance of the settlement resolution provided for in Article 19.8, the CDTI shall carry out a solvency analysis of each of the members of the beneficiary groups for the purpose of determining the the need to provide guarantees for them. The obligation to provide security, prior to the final payment, shall be agreed in the settlement resolution.

The contribution of the guarantees must be made within two months of the day following the notification of the decision in which it is agreed. If the guarantee is not provided within that period, the payment of the last annuity of the aid shall not be made to the member of the beneficiary group who has not contributed it.

2. The guarantees that are admitted are guarantees granted by bank or by mutual guarantee company, which must be lodged with the CDTI.

3. Guarantees may be released in instalments as the loan repayment occurs.

4. Once the project has been certified to be carried out, it may be authorised by the instructor that a credit institution or one or more members of the consortium assume irrevocably and with due guarantees, the repayment of the loan part, according to the repayment schedule set out in the settlement resolution provided for in Article 19.8.

This authorisation by the instructor shall allow, where appropriate, the cancellation of the guarantees previously provided by the applicant, provided that the debt assumption has been formalised in advance.

The debt assumption will be authorized by the instructor in an individual manner for each beneficiary who requests it, and the beneficiaries can make the request at any time during the repayment period of the loan.

5. Early repayment, in whole or in part, of the part corresponding to the loan, made by the representative, or by any or all of the members of the beneficiary group, shall be accepted without any penalty, but with the obligation of communicate it to the CDTI, in accordance with the provisions of Article 11.5 of this Order, at least 30 days in advance.

Article 22. Reintegrated.

The recovery of the amounts received and the requirement of interest for late payment as set out in Article 38.2 of the General Law on Subsidies shall proceed from the date of payment of the aid, in the cases provided for and in accordance with the with the procedure laid down in Title II of that Law.

Article 23. Liability regime and sanctioning regime.

The beneficiaries of the aid will be subject to the responsibility and sanctioning regime which, in respect of administrative infringements in the field of grants, provides for Title IV of the General Law on Subsidies, on infringements and administrative sanctions in the field of grants. This regime of liability and sanctioning shall also apply to non-compliances regulated in the following Article.

Article 24. Failure graduation criteria.

The total or partial non-compliance with the conditions imposed by the granting of the aid will result in the obligation to reintegrate the amounts received, in whole or in part, plus the interest on late payments established in the Article 38.2 of the General Law on Grants, in accordance with the following proportionality criteria:

(a) The failure to meet the scientific and technical objectives for which the project was approved, determined through the mechanisms of scientific and technical monitoring and control, will be a cause for the recovery of the aid. In particular, the objectives shall be deemed to be non-compliant if at least 70% (70%) of the expenditure and investments provided for in the project are carried out for each of the annuities.

The annuities justified and approved by the CDTI will not be reimbursed if the case is given that in other or other annuities the percentage of activity, expenses and investments planned for each of the years will not be reached. annuity in the call.

The objectives will also be considered to be in breach when the percentage of expenditure in research bodies established in the call for expenditure and investments is not reached at the end of the project. certificates for the project.

(b) It shall also be the cause of the total recovery of the aid, after the grant of the aid, of any other grant or aid for the same purpose from any government or public authority, national or international.

(c) Failure to comply with the partial objectives or specific activities of the project shall entail the return of that part of the aid intended for them.

d) Unauthorized modifications to the financial budget will result in the return of the diverted amounts.

(e) The failure to submit, in accordance with the relevant call, the monitoring, annual or final reports, both technical and economic, shall entail the return of the amounts received and not justified.

Article 25. Advertising.

1. Any reference in any means of dissemination to the project or results obtained from the project which is the subject of the present aid must include that it has been supported by the Centre for the Technological Development of Industry.

2. In addition, if there is co-financing by the ERDF, the beneficiary shall make reference to the co-financing with ERDF funds in accordance with Article 8 of Commission Regulation (EC) No 1828/2006 of 8 December 2006, laying down detailed rules for the implementation of Council Regulation (EC) No 1083/2006 laying down general provisions for the European Regional Development Fund, the European Social Fund and the Cohesion Fund, and Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development.

Single additional disposition. Applicable rules.

The aid referred to in this order shall, in addition to the provisions of the order, be governed by the following rules:

1. Law 38/2003, of 17 November, General of Grants, and its Rules of Procedure, approved by Royal Decree 887/2006 of 21 July; Law 47/2003 of 26 November, General Budget; Law 30/1992, of 26 November, of the Legal Regime of the Public administrations and the Common Administrative Procedure, and other provisions resulting from implementation.

2. If there was co-financing by the ERDF, as set out in Commission Regulation (EC) No 800/2008 of 6 August 2008 ('DOUE ' of 9 August 2008) declaring certain categories of aid compatible with the the common market in application of Articles 87 and 88 of the Treaty; Council Regulation 1083/2006 of 11 July 2006 laying down general provisions for the European Regional Development Fund, the European Social Fund and the Cohesion Fund, and repealing Regulation (EC) No 1260/1999; Regulation (EC) No 1080/2006 of the European Parliament European Parliament and the Council of 5 July 2006 on the European Regional Development Fund and repealing Regulation (EC) No 1783/1999 and Regulation 1828/2006 of the Commission of 8 December 2006 laying down detailed rules for the application of Council Regulation (EC) No 1783/1999 implementing rules for Council Regulation (EC) No 1083/2006 laying down general provisions for the European Regional Development Fund, the European Social Fund and the Cohesion Fund and Regulation (EC) No 1083/2006, and Regulation (EC) No 1083/2006, 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund

Final disposition first. Competency enablement.

This Order is dictated by exclusive competence in the promotion and general coordination of scientific and technical research that Article 149.1.15 of the Constitution attributes to the State.

Final disposition second. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, June 22, 2011. -Minister of Science and Innovation, Cristina Garmendia Mendizabal.