In application of Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development through the European Agricultural Fund for Rural Development (EAFRD), the programming structure in Spain for the period 2007-2013 is based on a National Strategic Plan for Rural Development, which indicates the priorities of the Fund and the State intervention, a National Framework for Rural Development, which contains the elements common to all programmes and horizontal measures of general application, together with seventeen Regional Programmes of Rural Development and a National Rural Network Program.

Article 71.3 of that Regulation provides that the rules governing the eligibility of expenditure incurred by the implementation of these programmes shall be established at national level, provided that the conditions are met. Special provisions laid down in the Regulation itself and in Commission Regulation (EC) No 1974/2006 of 15 December 2006 laying down detailed rules for the application of Council Regulation (EC) No 1698/2005 on aid for the rural development through the European Agricultural Fund for Rural Development (EAFRD).

In the internal field, it corresponds to the establishment of the eligibility criteria for the autonomous communities according to the competences they have assumed. However, it is essential to establish a minimum regulatory framework to ensure the equitable distribution of EAFRD funds and the uniform application of these criteria throughout the national territory.

This provision constitutes a novelty on the previous regulation, which is constituted by Commission Regulation (EC) No 448/2004 of 10 March 2004 amending Regulation (EC) No 1685/2000 laying down detailed rules for the detailed rules for the application of Council Regulation (EC) No 1260/1999 as regards the financing of expenditure on operations co-financed by the Structural Funds and repealing Regulation (EC) No 1145/2003 establishing a A number of common eligibility rules in all Member States, which are now required, in the new programming period 2007-2013, to be regulated prior to the full implementation of the programmes.

On the other hand, Royal Decree 1113/2007 of 24 August establishing the coordination regime for the management authorities of the regional rural development programmes determined that the Ministry of Agriculture, Fisheries and Food, currently the Ministry of the Environment, and the Rural and Marine Environment, is the coordinating body of the management authorities of the rural development programmes, which, among other functions, corresponds, according to the provisions of Article 6 (o) thereof, the promotion of the harmonized application of the Community provisions, in order to ensure the coherence of the assistance provided by the EAFRD and the national administrations with the activities, policies and priorities of the European Union.

Law 45/2007, of December 13, for the Sustainable Development of the Rural Environment, provides that the State Administration can establish the essential conditions for granting the aid and, for its part, Law 38/2003, 17 November, General Grants, provides that grants financed from Community funds shall be governed by the Community rules applicable to each case and by the national rules for the development or transposition of those rules.

In the elaboration of this royal decree, the autonomous communities and representative entities of the sectors affected have been consulted.

In its virtue, on the proposal of the Minister for the Environment, and the Rural and Marine Environment, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting on 4 December 2009,

DISPONGO:

Article 1. Object.

This royal decree aims to establish the basic rules for the eligibility of expenditure applicable to the Rural Development Programmes 2007-2013, in accordance with the provisions of Article 71.3 of the Regulation. Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development through the European Agricultural Fund for Rural Development (EAFRD)

Article 2. Eligible expenses.

Eligible expenses must be in a manner that is not in accordance with the nature of the subsidised operation, without any limitations resulting from the applicable Community, national and regional rules.

In any event, the public aid shall not exceed the amount of the disbursements actually incurred by the beneficiary.

Article 3. Ineligible expenditure.

The following expenses will not be eligible:

1. The debtor interest, unless it is the subject of aid in the form of interest subsidies in accordance with Article 71.5 of the same Regulation.

2. Financial expenditure, other than those relating to loans with a bonus interest as referred to in the previous point and, in the terms laid down in the grant bases, which are directly related to the activity and are indispensable for project execution.

3. Bank guarantee expenses, except in cases that expressly determine the basis of the grant.

4. The Tax on the Value Added Value or, where applicable, the General Indirect Tax Canarian recoverable, nor the one supported by the public authorities that provide services without consideration or by way of consideration of a tax nature.

5. Housing, unless the grant bases provide for the grant of subsidies for measures for the first installation of young farmers, diversification into non-agricultural activities, promotion of tourism activities and, in the case of unique buildings, in the case of conservation and improvement of the rural heritage, as referred to in Articles 20.a) (ii), (a) (i), (i), (a) (iii) and (iii) of Regulation (EC) No 1698/2005 respectively.

6. The acquisition of land, except where provided for in the regulatory bases for any of the measures of the rural development programme, in which case, except in the measure of first installation of young farmers as referred to in Article 20.a) (ii) Article 8 (1), (2) and (3) of Regulation (EC) No 1698/2005 shall apply to it.

7. Personal or income taxes and contributions to any social security schemes.

8. Interest on late payment, surcharges, periodic penalty payments and administrative and criminal penalties.

9. The costs of court proceedings.

10. In the case of investments in agricultural holdings, the costs of acquisition of production rights, of animals and of annual plants and their planting. However, the purchase of animals may be eligible for the purpose of rebuilding the productive potential affected by catastrophic damage.

11. Discounts made on contracts or invoices for the purchase of goods and services.

12. In the procurement of goods and services through public contracts:

(a) The payments made by the contractor to the Administration in terms of the rate of work address or quality control.

b) Any other concepts that assume revenue or discounts resulting from the execution of the contract.

(c) Payments made by the beneficiary resulting from amendments to public contracts while their eligibility for the management authority is not accepted.

13. The costs relating to the following subcontracts:

a) Those that increase the cost of running the operation without an added value.

(b) Those concluded with intermediaries or advisers in which the payment consists of a percentage of the total cost of the transaction, unless the beneficiary justifies such payment by reference to the actual value of the work carried out or the services provided.

14. Non-teaching expenses for training activities and for the depreciation or leases of goods and buildings intended for them, in excess of 25% of the total amount of the eligible costs of the operation.

15. Investments that are limited to replacing an existing building or machine, or parts thereof, by a new and modern building or machine, without extending production capacity by more than 25% or without making changes fundamental in the nature of the production or the relevant technology. Replacement investments shall not be considered as the total demolition of an agricultural building of 30 years or more and its replacement by another modern building or the general renovation of a building. A renewal shall be regarded as a general renewal where its cost amounts to at least 50% of the value of the new building. In the case of purchase of machinery, the regulatory bases may provide for the eligibility of the increase in power, performance or production capacity.

16. The costs prior to the application for the aid or the non-starter act, if it is earlier than that. The rules governing aid may provide for the eligibility of previous expenditure or investments, such as those necessary for the first installation of young farmers, or those carried out exclusively for the purposes of collecting materials, the assembly, installation or incorporation "on the spot" has not taken place before the application or the lifting of the non-starter act, as well as those relating to technical fees, feasibility studies, acquisition of patents or licenses and obtaining permissions.

Article 4. Documentation and justification of expenses.

1. Irrespective of the specific controls of the autonomous communities and without prejudice to the provisions of paragraphs 4 and 5 of this Article, where the aid is conditional on the carrying out of expenditure or investment, the recipient of the aid shall be must be justified by invoices and other documents of equivalent probative value in commercial legal traffic or with administrative efficiency, in original or certified photocopy, where the latter is provided for in the bases Grant regulatory framework.

2. Where the regulatory bases are available, the original supporting documents submitted shall be completed or stamped, indicating on the basis that the investment has been the subject of a public subsidy.

3. The effectiveness of the payment shall be credited with extracts or bank or accounting securities. Where a quantity has been paid in cash, which, unless the aid scheme provides for a lower amount, may not exceed the amount of EUR 3 000 per supplier, in the accounts to which the undertaking is obliged, verify that there has been a wealth reduction equivalent to that payment and, in any case, the invoices will be accompanied by certificates of collection from the suppliers or will include the expression "Recibi en metallic", dated and signed, with the NIF of the collector.

4. The regulatory basis may provide for the justification to be made through modules in those cases where the following requirements are met:

(a) that the eligible activity or the resources necessary for its implementation are measurable in physical units.

(b) There is evidence or reference of the market value of the eligible activity or, where appropriate, of the resources to be used.

(c) The unit amount of the modules, which may contain a fixed part and another variable according to the level of activity, shall be determined on the basis of a reasoned technical report, in which the variables shall be considered the technical, economic and financial factors which have been taken into account for the determination of the module, on the basis of estimated average market values for the performance of the activity or service which is the subject of the grant. The management authorities shall lay down the rules for the calculation of the modules, their updating and the review.

5. The general costs linked to eligible expenditure shall be eligible provided that they meet the following requirements:

(a) That their admission to the selection procedure of the subsidised operation is expressly provided for; and

(b) corresponding to actual costs of the subsidised operation or actual average costs attributable to operations of the same type and allocated in proportion to the transaction in accordance with a fair and equitable method accredited.

6. Where the aid is conditional on expenditure or investment, the latter shall retain and, where appropriate, make available to the Commission of the European Union, the General Intervention of the Administration of the State, the Court of Auditors and the audit bodies of the Autonomous Communities, the accounting records to which they are obliged by reason of their activity and, in any event, the supporting documents relating to the expenditure incurred and the bases of calculation in the cases referred to in paragraphs 4 and 5 of this Article and Article 7; effectiveness of the payment and the implementation of the aid. This obligation extends over the four-year period from the end of the last commitment assumed by the beneficiary.

7. In the case of entities which have the status of their own means of instruments, and which have rates approved by the Administration, the application of the tariff system shall serve as a justification for the amount of the actual costs of the action in question, not being necessary to provide any other.

Article 5. Financial leases.

1. Expenditure on financial leases for the acquisition of eligible assets may be eligible, including, where appropriate, the value of the purchase option, except for the lessor's margin, refinancing costs interest, expenses general or insurance, for the period of life of the asset and without exceeding the market cost or the proportional share if the contract ends before.

2. The beneficiary of the aid shall always be the lessee, without prejudice to the fact that the lessor may be the recipient of the aid in order to undermine the price of the lease. Only payments paid by the lessee to the lessor within the period of eligibility of expenditure shall be eligible.

Article 6. Depreciation expense of real estate or equipment.

The grant bases may provide for the eligibility of depreciation costs for real estate or equipment that is directly related to the objectives of the operation, provided that comply with the following conditions:

(a) In the acquisition of real estate or equipment, no national or Community subsidies have been used;

b) amortization costs are calculated in accordance with generally accepted accounting standards; and

(c) the cost relates exclusively to the eligibility period of the operation.

Article 7. Contributions in kind.

Contributions in kind may be subsidised, provided that the conditions of Article 54 of Commission Regulation (EC) No 1974/2006 of 15 December 2006, and where appropriate, the conditions under which the conditions are met, are met. Articles 8 and 9 of this royal decree.

Article 8. Acquisition of land and buildings.

1. The acquisition of land and buildings shall be eligible under the terms provided for in this Article where there is a direct relationship between the purchase and the objectives of the operation.

2. The acquisition of land shall be eligible provided the following conditions are met:

(a) Are not built, or are built with buildings to be demolished as a means for the development and execution of the eligible activity;

(b) the amount of investment applicable to the acquisition of land, except in the cases referred to in paragraph 3, shall not exceed 10% of the total amount of eligible costs of the operation;

(c) a certificate of a duly accredited independent appraiser or a duly authorised public body or body shall be provided, stating that the purchase price does not exceed the market value.

3. In environmental protection operations, the acquisition of land shall be eligible where the following conditions are met:

a) The acquisition shall be the subject of an authorization by the managing authority.

(b) The land shall be used for the intended use during the period specified in that authorisation.

(c) The land shall not be used for agricultural activities, except in duly justified cases authorised by the managing authority.

(d) The acquisition shall be carried out by a public administration or a public body dependent on it or, subject to the authorisation of the managing authority, a non-profit and environmental purpose entity.

4. The purchase of buildings, including, where appropriate, the land on which they settle, shall be eligible provided the following conditions are met:

(a) The amount of investment applicable to the purchase of the building shall not exceed the percentage which, in relation to the total amount of eligible expenditure of the operation, establishes the grant basis;

(b) a certificate of a duly accredited independent appraiser or a duly authorised public body or body shall be provided in which the purchase price is confirmed as not exceeding the market value;

(c) buildings must not have received, in the last ten years, any national or Community grant;

(d) buildings shall be affected to the intended destination for a period of not less than five years;

e) the building may not host public administrative services.

Article 9. Second hand equipment goods.

The acquisition costs of second-hand equipment will be eligible as long as they meet the following requirements:

(a) That the beneficiary has the consideration of smes in accordance with the definitions set out in Commission Recommendation 2003 /361/EC of 6 May on the definition of micro, small and medium-sized enterprises;

b) that the goods meet the technical characteristics required for the operation;

(c) a declaration by the seller regarding the origin of the goods, and that they have not been the subject of any national or Community grant;

d) that the price is not greater than the market value, nor the cost of similar new goods.

Article 10. Professional advice costs.

With the scope provided for in the regulatory bases, the costs of legal advice, notary, registration, technical, professional or financial advice, accounting or auditing, or similar expenses, or similar nature, if they are directly linked to the operation and are necessary for their preparation or implementation or, in the case of accounting or audit expenditure, if they are derived from the requirements of the managing authority.

Article 11. Management costs, technical assistance and implementation of the aid.

In the framework of the technical assistance of each rural development programme, the expenditure arising from activities related to the preparation, management, monitoring, evaluation, information, publicity and control of the programme shall be eligible. programme. The managing authority of the National Rural Network programme may, in addition, authorise expenditure other than those occasioned by the assistance activities, for the operation of the structure of the National Rural Network, management and improvement of governance and the remainder of the activities provided for therein.

2. The following expenditure on management, implementation, monitoring and control shall be eligible:

(a) Expenditure related to the preparation, selection, assessment and monitoring of aid and operations.

(b) Expenditure on meetings of committees and sub-committees to monitor the implementation of the aid. This expenditure may also include costs linked to participation in such committees of experts and other participants, including third-country nationals, where the chairman of those committees considers that their presence is essential for the correct implementation of the aid. Without prejudice to the foregoing, the maximum amount of travel, accommodation and maintenance costs, included in the activities of the preceding paragraphs, shall be that provided for in the regulation of the corresponding autonomous community, and shall be equivalent. to the established for group 2 by Royal Decree 462/2002, of 24 May, on compensation for the reason of the service.

c) "in situ" audit and control expenses for operations.

(d) The salaries of staff, including social contributions, during the time of employment or employment, which may not exceed the deadline set for the aid, fixed in the decision approving the aid. The performance of these notes by officials, other public employees or other staff, to be used for this purpose by a formal decision of the competent authority, shall be justified in detail.

3. They shall also be eligible as expenditure arising from technical assistance, other activities than those set out in the previous point, such as studies, seminars, information activities, evaluation and acquisition and installation of programmes. information technology for management, monitoring and evaluation. In this case, the salaries of civil servants or other public employees executing such actions shall not be eligible.

4. The expenditure of public authorities shall be eligible, outside technical assistance, if they relate to the performance of an operation, provided that they do not result from the exercise of the powers of the public authorities or of the day-to-day management, supervision and control tasks of those authorities, and relate to:

(a) Expenses of professional services provided by a public service for the execution of an operation. Expenditure shall be invoiced to a beneficiary, either public or private, or shall be certified on the basis of accounting documents of equivalent probative value to enable the actual costs paid by the public service concerned to be determined relationship to the operation.

(b) Expenditure on the implementation of the operation, including the provision of services, supported by a public authority which is also the beneficiary and executes an operation on its own without recourse to external experts or other companies. The expenditure shall be additional, real and directly paid in relation to the subsidised operation and shall be certified on the basis of documents enabling the actual costs paid by the public service to be determined to be carried out operation.

Article 12. Territoriality of expenses.

1. Except in the case of cooperation projects referred to in Article 65 of Council Regulation (EC) No 1698/2005 of 20 September 2005, the eligible operations shall be carried out in the territorial area covered by the programme.

2. However, where the territorial area to which the aid is intended is wholly or partly benefited from an operation outside the scope of the aid, it may be accepted by the managing authority, provided that the conditions laid down for continuation:

(a) The maximum expenditure of the operation shall be determined in proportion to the benefits resulting from the operation which are expected to be in that territorial area, and shall be based on the assessment of an independent body of the management authority. The benefits will be calculated on the basis of the specific objectives of the aid and its foreseeable impact. The operation may not be subsidised when the profits are less than 50%.

(b) Eligible expenditure for operations accepted pursuant to this derogation shall not exceed 10% of the total public expenditure of the axis, nor shall 5% of the total public expenditure of the programme.

(c) These operations must be indicated in the annual and final reports of implementation of the aid.

Final disposition first. Competence title.

This royal decree has the character of basic regulations and is dictated in accordance with the provisions of article 149.1.13ª of the Constitution, which attributes to the State exclusive competence in the field of bases and coordination. of the overall planning of economic activity.

Final disposition second. Entry into force.

This royal decree will enter into force on January 1, 2010.

Given in Madrid, 4 December 20009.

JOHN CARLOS R.

The Minister for the Environment, and the Rural and Marine Environment,

ELENA ESPINOSA MANGANA