The approval of Royal Decree 899/2007, of 6 July, approving the Regulation of regional incentives, of development of Law 50/1985, of 27 December, which repeals the previous regulation approved by the Royal Decree 1535/1987 of 11 December 1987 makes it necessary to amend the procedural rules contained in the Order of the Ministry of Economy and Finance of 23 May 1994 on additional rules for the processing and management of the regional economic incentives provided for in Law 50/1985 of 27 December, adapting it to the new regulations and at the same time incorporating technical improvements which advises on the experience gained since the start of the regional incentive scheme.

In application of the one-off provision of Royal Decree 899/2007 of 6 July, already mentioned, which empowers the Ministry of Economy and Finance to dictate how many provisions the application and execution of the same and with the the purpose of providing citizens with access to regional incentives provided for in the actual decrees adopted on 8 February 2008 for the delimitation of the economic promotion zones of Galicia, Andalusia, Principality of Asturias, Cantabria, Region of Murcia, Comunitat Valenciana, Aragón, Castilla-La Mancha, Canarias, Extremadura, Castilla y León, the city of Ceuta, and the city of Melilla, the Ministry of Economy and Finance considers it necessary to regulate the processing of the same, so that it will orient the petitioners and channel the requests according to common management rules for all areas, by approving standard forms of printed forms, which should lead to greater efficiency and agility in management and an increase in transparency and objectivity in decisions.

In her virtue, with the prior approval of the First Vice President of the Government and Minister of the Presidency, I have:

Article 1. Requests for regional incentives and processing.

1. The procedure for granting regional incentives shall be initiated at the request of the person concerned. Applications must be submitted to the competent authority of the Autonomous Community where the project is to be carried out, through any of the places provided for in Article 38.4 of Law No 30/1992 of 26 November 1992 on the legal system of Public administrations and the Common Administrative Procedure, prior to the commencement of investments, which may not be initiated before the competent authority of the Autonomous Community has confirmed in writing to the applicant that the project, subject to the final result derived from a detailed verification is, first view, eligible to be eligible.

2. The request for incentives shall be made up of the following documents:

(a) Instance of the person concerned, in accordance with the model set out in Annex I to this Order, addressed to the Minister for Economic Affairs and Finance.

b) Summary of basic business and project data, as established by the Directorate-General of Community Funds.

(c) Supporting documentation of the personal circumstances of the applicant, of the registrals if it is a constituted company and, if it is in the form of a constitution, of the intended ones, as well as those of the promoter acting on your name.

d) Memory of the investment project to be carried out, as established by the Directorate-General of Community Funds.

e) Environmental questionnaire, as established by the Directorate-General for Community Funds.

(f) Statement of the aid requested or granted for the same project, as established by the Directorate-General for Community Funds.

g) Justification of the company's compliance with the filing date of the application, its tax obligations and the Social Security or, where applicable, authorization to the General Directorate of Funds Community to collect the certificates to be issued by the State Tax Administration Agency and the General Treasury of Social Security. In the case of a partnership in the form of a constitution, the obligation shall be understood as referring to the sponsor.

h) In the case of large enterprises, Declaration of the existence of incentive effect, as established by the Directorate General of Community Funds.

3. If, in accordance with the above, the Autonomous Community considers the application to be incomplete, it shall require the person concerned to remedy the deficiencies by pointing out which are the deficiencies and, in accordance with Article 71.1 of the Conditions of Employment The legal framework of the General Administration and the Common Administrative Procedure shall give it a period of 10 days, indicating that, if it does not do so, it shall be given the withdrawal of its request, after a decision given to the effect.

4. Verified by the Autonomous Community that the application is duly completed, the latter shall carry out the prior analysis of eligibility referred to in Article 24 of the Regional Incentive Regulation, of the development of Law 50/1985, of 27 December, approved by Royal Decree 899/2007 of 6 July, and, where appropriate, shall communicate in writing to the applicant, in accordance with the model established by the Directorate-General for Community Funds, that the project, subject to the final result of a Detailed verification is, at first glance, likely to be eligible for compliance with the general conditions of location and productive investment, without presuming the fulfilment of the other conditions which should be required for the granting of regional incentives and therefore without prejudice to the decision of the finally be adopted.

5. The applicant, after receiving the communication referred to in the preceding paragraph, must prove to the Autonomous Community that the investments have not been initiated before the date of receipt of the same, by means of a responsible declaration. 'non-starter of investments' in accordance with the model established by the Directorate-General for Community Funds. The Autonomous Community may also request a notarial act of presence or conduct a physical check on the ground, for the purpose of verifying the "non-starter of investments".

6. The Autonomous Community shall then forward to the Directorate-General for Community Funds the application accompanied by its own report in which it shall take a decision on the following circumstances:

a) Project adequation to the principles set out in the corresponding Royal Decree of delimitation of the area of economic promotion in which it is located.

b) Technical, economic and financial feasibility analysis of the project.

c) Concurrency of other aid requested or granted to the same project, of which the autonomic administration may be aware.

d) Any other end of interest for the resolution of the case.

7. The Autonomous Community shall forward, together with the application file, a copy of the communication of the confirmation of eligibility referred to in Article 1.4, with an express indication of the date of receipt by the person concerned, and the a statement responsible for the "non-starter of investments" referred to in Article 1.5, or, where appropriate, a letter stating expressly that the communication of confirmation of eligibility has not been made, in order to proceed with the processing of the relevant grant file.

8. Examination of the file by the Directorate-General for Community Funds may request the person concerned to provide supplementary information and internal or external expert reports of the company, to form criteria adjusted for the circumstances which are in the project whose incentive application is analysed.

9. Once the documentation described in the previous paragraphs has been completed, the Directorate-General for Community Funds will forward copies of the request for incentives to the members of the assessment body, be it the Council of Incentives Regional or its delegated Working Groups, particularly affected by the sectoral specialty.

10. The body to which the project assessment corresponds will examine the applications and make the proposal as appropriate. Next, the Government's Delegation for Economic Affairs or the Minister for Economic Affairs and Finance, in accordance with the provisions of Article 26 of the Regulation on Regional Incentives for the Development of Law 50/1985, of 27 December, approved by Royal Decree 899/2007 of 6 July, will proceed to resolve the files of application for these aids. The Directorate-General for Community Funds shall then notify the persons concerned, through the competent authority of the Autonomous Community, of the individual decision to be taken for each project, in accordance with Article 27. of the Regulation on regional incentives, for the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July. Finally, individual grant decisions must be expressly accepted by the beneficiaries of regional incentives and submitted to the Trade Register within the time limits and conditions laid down in Articles 27, 28 and 29 of the Regulation of regional incentives for the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July.

Article 2. Justification of condition compliance.

1. For the purposes of Article 33.1 and Article 34.1 of the Regulation on regional incentives, for the development of Law 50/1985 of 27 December 1985, approved by Royal Decree 899/2007 of 6 July, the beneficiaries will have to submit within the time-limits set out in the individual decision granting the following documents to demonstrate compliance with the conditions laid down:

(a) Compliance with the tax and social security obligations, as defined in Articles 18 and 19 of the General Grant Regulation, approved by Royal Decree 887/2006 of 21 July, shall certify by positive administrative certification issued by the competent body governed by Article 22 (2) of that Regulation that they are valid to the date on which those conditions are to be met.

(b) The completion of the obligation to be current in the reimbursement of grants shall be credited by a responsible declaration of the beneficiary.

(c) A statement responsible for the beneficiary of not having been in place during the period of validity in any of the prohibitions on access to regional incentives provided for in Article 15 of the Incentive Regulation Regional development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July.

d) The investments made will be credited by submitting the following documents:

1. The contracts in which the acquired goods or services are described and identified, their prices and conditions of payment in each case.

2. The documents that justify, according to the business practice, the payments made and their accounting.

3. Invoices issued with the requirements laid down in Article 6 of the Regulation governing invoicing obligations, approved by Royal Decree 1496/2003 of 28 November 2003 approving the Regulation on the regulation of invoicing obligations, and amending the Value Added Tax Regulation.

4. In the event that the acquisition of assets to related entities is eligible, the supporting documentation of the cost of production of the assets, as well as an assessment carried out by independent experts, credit the price that would be agreed under normal market conditions between independent companies.

5. º A classified relationship per investment chapter of the documents referred to in points 1, 2, 2 and 3. above, indicating at least the following data: supplier, description, type of document, dates of the documents, in their case number, amount without VAT or equivalent tax, amount with VAT or equivalent tax, accounting account where the payment has been registered, date of payment and, where applicable, bank account in which the cash outflow has occurred.

Such a relationship should identify the documents that warrant acquisitions of assets by related entities.

6. º When it comes to the construction of buildings and installations, the final certification of the work and, where appropriate, the declaration of new work.

7. A summary by investment chapters, comparative of the approved amounts and the justified amounts, with explanation, if any, of the differences, broken down at the same level of detail, at least, collected in the memory of the investment project submitted in the application.

8. The inventory of the assets that are the subject of the investment, in accordance with the model established by the General Directorate of Community Funds.

e) The creation and maintenance of jobs will be credited by a monthly evolutionary status of the workforce broken down according to the types of contracts collected in the individual grant resolution.

This status will refer to the period between the application date and the end of the term. It shall be drawn up for calendar months, also reflecting existing jobs at the end of the term of validity.

This state shall collect the breakdown by centers and activities to verify compliance with the condition in the terms set out in the individual grant resolution and, in any case, specify the positions of the work referred to the subsidised work and activity centre.

The Autonomous Community shall request a report from the competent labour agency on the data provided by the company and its validity to justify compliance with the condition.

The evolutionary status of the template referred to in Article 42.4 of the Regional Incentive Regulation, of the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July, present the same structure but referred to for two years after the end of the term of validity.

(f) Self-financing shall be credited by the contribution of the balance sheet and the profit and loss account, if any, audited, referred to the date on which the condition is to be met, drawn up in accordance with the rules established in the General Accounting Plan, approved by Royal Decree 1514/2007 or in the General Plan of Accounting for Small and Medium Enterprises, approved by Royal Decree 1515/2007, both of 16 November.

When the date of compliance with the condition set out in the individual grant resolution does not coincide with the end of the financial year, the balance sheet and the profit and loss account shall be drawn up in accordance with the rules In the case of intermediate financial statements, these are provided for in these General Accounting Plans. In this case, the annual accounts for the immediately preceding closed year must also be provided.

g) Statement of aid requested or granted for the same project, as established by the Directorate-General for Community Funds

(h) Where appropriate, proof of photographic documentary of the permanent explanatory plaque and of the poster placed for the fulfilment of the information and publicity obligations set out in Commission Regulation (EC) 1828/2006 European Council of 8 December 2006 laying down detailed rules for Council Regulation (EC) No 1083/2006 laying down general provisions for the European Regional Development Fund, the European Social Fund and the Fund Cohesion and Regulation (EC) No 1080/2006 of the European Parliament and of the Council the European Regional Development Fund.

i) The authorizations, licenses and administrative permits required to initiate the execution of the investments or for the implementation of the subsidized activity under normal operating conditions.

(j) Documents attesting to any other conditions set out in the grant resolution.

2. Alternatively, the Autonomous Community may accept that the accreditation of investments be carried out by means of a document referred to in points 1, 2, 3, 3, 3, 3, 3 and 4 (d) of this Order. auditor report where it is expressly stated on:

(a) That the relationship classified by chapters referred to in point 5. of point (d) of Article 2.1. of this Order corresponds to the corresponding supporting documents.

b) That these documents meet the legal requirements for their validity.

c) That the justified investments are the property of the company at the end of the term of validity, without affecting any limited domain clause.

d) That investments are new or first-use fixed assets.

e) That investments do not include the Supported Value Added Tax, or any other tax.

f) That the investments have been paid within the established time limits and, in the case of final settlements, that the entire value of the eligible assets has been paid within the term of validity.

g) that the investments have not been initiated before the Autonomous Community has communicated to the person concerned the eligibility of the project, with the express pronouncement that all the documents referred to in points 1. Article 2.1 (d) of this Order has been issued after receipt by the beneficiary of the confirmation of eligibility.

h) That investments are used in the project's object activity, conform to it, meeting all legal requirements for this, and that they are located in the location that consists of the case.

i) Supporting documentation of the registration in the corresponding register of eligible goods that are eligible for registration.

(j) That the provisions of Article 9 (6) of the Regulation on regional incentives, of the development of Law 50/1985 of 27 December, adopted by Royal Decree 899/2007 of 6 July 1985, are complied with in the case of: asset acquisitions are available to related entities.

3. Compliance with the obligation laid down in Article 29 of the Regulation on regional incentives for the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July, will be accredited to the competent body of the the Autonomous Community by submitting one of the following documents:

(a) Copy of the application for registration in the corresponding register in which the filing record is satisfied and the date on which it was produced.

b) Certification issued by the registrant of the registration.

c) Copy of the resolution in which a record seal is recorded.

4. The competent authority of the Autonomous Community shall communicate to the Directorate-General for Community Funds the fulfilment or non-compliance with each of the intermediate and final conditions, in accordance with the models set out respectively, as Annexes II and III to this Order.

5. Even if the Autonomous Community accepts the accreditation by means of an auditor's report provided for in Article 2.2 of this Order, the beneficiary shall keep at the disposal of the Administration all the supporting documents to which refers to Article 2 (1) of this Order, in accordance with the terms laid down in Article 16.2 of the Regulation on regional incentives, for the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007, of 6 July.

Article 3. Liquidations on account: total and partial.

1. Before the end of the term of validity, if the beneficiary has made all the investments, he may prove that he has such a circumstance before the competent authority of the Autonomous Community in order to apply for the full account established in Article 37.2 of the Regulation on Regional Incentives for the Development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July.

In the event that the individual grant resolution provides for the possibility of partial payments, the beneficiary shall, within the time limits laid down in that individual decision, accredit to the institution the competent authority of the Autonomous Community shall comply with the partial conditions to which it is obliged on that date, in order to apply for the partial account settlement provided for in Article 37.3 of the Regional Incentive Regulation; for the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007, of 6 September 1985, July.

2. Once the corresponding accreditation has been provided by the beneficiary, the competent authority of the Autonomous Community shall analyse the documentation received and may request any further documentation and expert opinions to clarify the considers appropriate, after which it shall issue, where appropriate, the investment accreditation report as set out in the following paragraph and shall forward it to the person concerned so that, where appropriate, it makes its request for recovery, to the competent body of the Autonomous Community, in accordance with the model set out in Annex IV to this Order.

3. The investment accreditation report, which shall be issued by the competent authority of the Autonomous Community or formally delegated person, shall conform to the model set out in Annex V to this Order and shall include the proposal. partial or total liquidation of the subsidy. Such settlement may be either satisfied either directly with the beneficiary or a financial institution designated by it by completing the reverse of that model.

4. The competent authority of the Autonomous Community shall forward to the Directorate-General for Community Funds the application for recovery of the beneficiary, the investment accreditation report and the supplementary documentation relating to Article 38 of the Regulation of regional incentives, for the development of Law 50/1985, of 27 December, approved by Royal Decree 899/2007 of 6 July, which in any case will include:

(a) Justification to the date of filing of the request for recovery of the company's compliance with its tax obligations and in the face of social security or, where appropriate, authorization to the General Directorate of Funds Community to collect the certificates to be issued by the State Tax Administration Agency and the General Treasury of Social Security.

(b) The declaration of aid applied for or granted to the same project in accordance with the model established by the Directorate-General for Community Funds, together with the supporting documents for granting it.

c) Banking endorsement commitment.

(d) Accreditation by the Autonomous Community of compliance with other conditions laid down in the individual decision to grant and which must be justified at this time in accordance with the model set out in Annex II to the Order.

e) Any other supporting documentation required for settlement.

5. Once this documentation has been received, the Directorate-General for Community Funds will study it and, if it is complete and correct, it will ask the beneficiary to set up and deposit the bank guarantee as a guarantee of the settlement, as Article 39 of the Regulation on regional incentives for the development of Law 50/1985 of 27 December, adopted by Royal Decree 899/2007 of 6 July. Once the guarantee has been lodged, the Directorate-General for Community Funds, on the basis of the available budgetary resources, shall carry out the necessary formalities for the full or partial payment of the grant.

Article 4. Final liquidations.

1. Within four months of the end of the period of validity, the beneficiary must prove to the competent authority of the Autonomous Community that the conditions laid down in the individual decision to grant are met. by the submission of the documents referred to in Article 2 of this Order. The procedure laid down in this Article is mandatory without prejudice to the fact that there has been a total or partial settlement before the end of the proceedings.

2. Once the corresponding accreditation has been provided by the beneficiary, the competent authority of the Autonomous Community shall carry out a physical check of the reality of the investment project, and may request the necessary documentation and expertise. to clarify the ends it deems appropriate, after which it shall issue:

(a) The report on the fulfilment of conditions, in accordance with the model set out in Annex III to this Order:

If the report on the fulfilment of conditions establishes the total fulfillment of the same, the competent authority of the Autonomous Community will give the same to the beneficiary, which may submit request for recovery, in consistent with that established in that report, with the competent authority of the Autonomous Community, in accordance with the model set out in Annex IV to this Order.

If the report on the fulfilment of conditions provides for partial compliance, the competent authority of the Autonomous Community shall forward it to the Directorate-General for Community Funds for the purposes of the In Article 45 of the Regulation on regional incentives, for the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July.

(b) The investment accreditation report issued by the competent authority of the Autonomous Community or person to whom it formally delegates shall conform to the model set out in Annex V to this Order, and shall include: the final settlement proposal, either in whole or in part, of the grant. Such settlement may be either satisfied either directly with the beneficiary or a financial institution designated by it by completing the reverse of that model.

3. In order to proceed with the liquidation of the grant, provided that the report on the fulfilment of conditions provides for full compliance with the grant, or if, where appropriate, the resolution referred to in Article 45.6 of the Regulation of regional incentives, for the development of Law 50/1985 of 27 December, approved by Royal Decree 899/2007 of 6 July, the Autonomous Community will forward to the Directorate-General of Community Funds one or the other of these documents, as appropriate, together with the following documentation:

(a) The request for recovery of the data subject shall be in accordance with the model attached as Annex IV.

(b) Justification to the date of filing of the request for recovery of the company's compliance with its tax obligations and in the face of social security or, where appropriate, authorization to the General Directorate of Funds Community to collect the certificates to be issued by the State Tax Administration Agency and the General Treasury of Social Security.

(c) The declaration of aid applied for or granted to the same project in accordance with the model established by the Directorate-General for Community Funds, together with the supporting documents for granting it.

(d) The investment accreditation report referred to in Article 4.2 (b) of this Order.

e) Supporting documentation of the registration in the corresponding register, of those eligible goods that are eligible for registration.

(f) Inventory of the assets to be invested in accordance with the model established by the Directorate-General for Community Funds.

g) Any other supplemental documentation required for settlement.

4. Once this documentation has been received, the Directorate-General for Community Funds, on the basis of the available budgetary resources, will carry out the necessary formalities for the full or partial payment of the grant, in so far as it does not has been made as a result of the liquidations on account. The release of the guarantees which, where appropriate, would have been established within six months of the date of the release, shall also be made.

Single additional disposition. Use of electronic means.

One. The models approved by this Order as well as those which, by virtue of it, correspond to the General Directorate of Community Funds, will be available at the electronic headquarters of the Directorate-General for Community Funds.

Two. The Directorate-General for Community Funds shall establish the specifications and requirements necessary to enable the communications referred to in this Order to be carried out and notified by electronic means, provided that the authenticity, integrity, confidentiality and non-repudiation of the consignment, in accordance with the provisions of Law 11/2007, of July 22, of electronic access of citizens to Public Services and its provisions of development.

Single repeal provision. Regulatory repeal.

The Order of the Ministry of Economy and Finance, of 23 May 1994, is hereby repealed with regard to additional rules for the processing and management of regional economic incentives provided for in Law 50/1985 of 27 June 1994. December.

Single end disposition. Entry into force.

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

Madrid, October 15, 2009. -Vice President of the Government and Minister of Economy and Finance, Elena Salgado Méndez.

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