Law 54/1997, of 27 November, of the Electrical Sector, introduced liberalization in the activities of generating and marketing electrical energy. However, the marketing activity has in fact been very conditioned by the tariff system. In this way, the difference between the regulated tariffs and the energy prices has put into question the main objective that was sought in the market prices to achieve greater efficiency and has generated harmful effects that are In this context, the Commission has made it clear that the Commission is not in a position to make a decision on the basis of the Commission's proposal for a Regulation on the use of energy in the Community. savings and energy efficiency.

The growing tariff deficit, that is, the difference between the collection of regulated tariffs fixed by the Administration and which consumers pay for their regulated supplies and the access rates that are fixed in the liberalized market and the real costs associated with these tariffs, is producing serious problems which, in the current context of international financial crisis, is deeply affecting the system and puts at risk, not only the financial situation of the companies in the electricity sector, but the very sustainability of the system. This mismatch is unsustainable and has serious consequences, as the security and financing capacity of the necessary investments for the supply of electricity at the levels of quality and safety demanded by society are deteriorating.

For the financing of this deficit, which is transferred to future generations through the recognition of long-term recovery rights, different measures have been taken than in the current financial market situation. insufficient evidence has been revealed. This effort is being made at the moment, in addition to the difficult economic and financial situation, in parallel with the liberalisation process which will involve the implementation of the supply of last resort in the energy sector. The Commission has stated that the Commission has not yet taken a decision on the question of the Commission's decision to grant the Commission a decision on the application of the rules of procedure for the provision of services. In order to ensure that the transit indicated can be carried out effectively and with guarantees, various urgent measures are taken which tend to protect the consumer and to ensure the economic sustainability of the electricity system.

At a time of credit restrictions, high cost of financial assets and difficulties of access in general to financial resources, these regulatory measures should allow for reactivating and relaunching investments in the energy sector, investments whose significant increase can be quantified in the annual and multi-annual plans that the electricity companies have to refer to the Minister of Industry, Tourism and Commerce in application of the previewed 35.5 and Article 4 (1) (o) of Law 54/1997 of 27 November of the Electrical Sector.

In this way, it is first of all necessary to set limits for the increase of the deficit, and to define a path for the progressive sufficiency of access tolls, while addressing a mechanism for financing the deficit. tariff. It is established that from 1 January 2013, access tolls will be sufficient to cover all the costs of regulated activities without the possibility of a former deficit arising and the transitional period up to that date. the date, limiting the revenue shortfall in the liquidations of the regulated activities of the electricity sector. In parallel, the electricity system needs liquidity, and given that the financing mechanisms through auctions managed by the National Energy Commission have been insufficient in the current context of the financial markets, The financing of the deficits and the legal system of the tariff deficit is essential in a structured way. This provides for the transfer of the corresponding receivables to a securitisation fund, the Electrical System Deficit Entitlement Fund, which is constituted for the purpose which, in turn, will issue its corresponding liabilities by means of a mechanism competitive in the financial market with the State guarantee.

It is also necessary to establish additional protection mechanisms for vulnerable groups, imposing a public service obligation within the meaning of Article 3 (3) of Directive 2003 /54/EC on the marketing of last resort so that the transit to the rates of last resort can be carried out in a reasonable way for all. The imminence of the entry into force of the new supply and tariff system of last resort could mean that the most vulnerable consumers will bear the greatest burden associated with the elimination of the tariff deficit. The extemporaneous protection would prevent the softness of the change, thus requiring the implementation of an imminent social bond to protect the legal security and legitimate expectations of the most unprotected consumers. The financing of this social bond will be shared by the operators of power generation facilities. In view of the implementation of the rate of last resort on 1 July, the mechanism for financing the deficit and the social bond is regulated on a transitional basis.

Third, the need to release the electricity tariff, as soon as possible, from the burden of financing the activities of the General Plan of Radioactive Waste, is addressed. reaches EUR 2.7 billion until the end of the operation of the nuclear power plants provided for in the current General Plan for Radioactive Waste (2028). By Royal Decree Law 5/2005 of 11 March 2005, urgent reforms for the promotion of productivity and for the improvement of public procurement, in which the fifth amendment of Law 54/1997 was amended in the fifth article, On 27 November, the Electricity Sector, which regulates the fund for the financing of the activities of the General Plan for Radioactive Waste, took a first step towards the allocation of the nuclear power plants to the nuclear power stations. management of radioactive waste, spent nuclear fuel and decommissioning and decommissioning of the nuclear power stations which, until then, were exclusively charged to the electricity tariff. In the present situation of difficulty for the electrical sector it is necessary to accelerate and to deepen in this process already initiated, by the present modification of the additional provision sixth of Law 54/1997, of 27 November, these costs they are to be imputed to the holders of the nuclear power stations, irrespective of the date of generation of the waste, freeing themselves from the electricity tariff, and thus to the consumers, from dealing with this financial burden, and imputed to the only those costs which may correspond to nuclear power stations which have ceased definitely their exploitation, as well as those concepts that have been considered so far as costs of diversification and security of supply.

In the fourth place, due to its increasing incidence on the tariff deficit, mechanisms are established with respect to the remuneration system of the facilities of the special regime. The trend that these technologies are following could put at risk, in the short term, the sustainability of the system, both from an economic point of view and from the technical point of view, Furthermore, the economic viability of the already completed facilities, whose operation depends on the proper balance between manageable and non-manageable generation. It is therefore necessary to adopt an emergency measure guaranteeing the necessary legal certainty for those who have made investments, and laying the foundations for the establishment of new economic regimes that will enable the objectives: the achievement of a power-by-technology objective at a reasonable cost to the consumer and the technological development of those objectives which would allow a gradual reduction of their costs and hence their concurrency with the conventional technologies.

The current regulation of the special scheme does not establish sufficient mechanisms to plan the facilities of this type of energy, nor the amount and the distribution in the time of the remuneration premiums and therefore the impact on the costs charged to the tariff system. The measure envisaged in the Royal Decree-Law, by setting up the Register of Pre-Allocation of Remuneration, makes it possible to correct the situation described above from the moment of its entry into force. It will make it possible to know in the deadlines foreseen in the Royal Decree-Law, the facilities that are currently not only projected, but they fulfill the conditions to execute and to access the electrical system with all the legal requirements and regulatory, the volume of power associated with them and the impact on the costs of the electricity tariff and its timetable. In any case, the rights and expectations of the operators of the facilities are respected, the precise channels being configured and a transitional regime necessary for the adaptation.

The need to establish immediately a clear and effective procedure for the award of those pipelines that are a priority for the security of the supply of gas is addressed in the fifth place. gas, as is the case with international connections, underground storage, etc. The award of such infrastructure to the undertaking which is legally entrusted with the technical management of the gas system and which acts as an independent carrier, will make it possible to ensure the timely execution of these essential facilities. for the system. In addition, the configuration of the gas model is complete, equating it to the electric model, with the attribution to the technical manager of the system and carrier independent of the condition of single carrier in respect of those pipelines that Integrating the "Mallada Network" are essential for the operation of the system and security of supply.

In addition, a number of aspects are regulated that must also be addressed for the correction of the situation generated by the tariff deficit:

A system is established for the financing of the extraction of generation in the island and extra-peninsular regime, which, in a staggered manner, will be financed by the general budgets of the State, and will cease to be part of the permanent system costs. This budgetary funding will be the same as the other measures designed to offset the effects of existing insularity and extra-insularity.

The Royal Decree-Law 11/2007, of December 7, is also repealed, whereby the largest income derived from the free allocation of allowances for the production of electricity is derived from the remuneration of the electricity production activity. greenhouse gases. The repeal is necessary to adapt the remuneration framework of the electricity sector to a business model in which the cost of generation is no longer the object of liquidation in the National Energy Commission and is matched with the entry into force of the rate of last resort on 1 July 2009.

Finally, the judgment of the Supreme Court, dated 21 April 2009, in the case-administrative dispute No. 162/2007, annuls the Royal Decree 1068/2007 of 27 July 2007 regulating the implementation of the supply of last resort in the natural gas sector. Consequently, and in compliance with Article 82 of Law 34/1998 of 7 October of the Hydrocarbons Sector, it is appropriate to designate the traders of last resort of natural gas in order to ensure the continuity of the the supply of consumers with the supply of last resort.

Furthermore, the judgment of the European Court of Justice of 14 February 2008 in Case C-274/06 (Commission v the Kingdom of Spain) requires the adoption of the necessary and urgent measures not only for the repeal of the additional twenty-seventh provision of Law 55/1999 of 29 December 1999, but for the declaration of loss of effects of the possible conditions imposed in its application.

The adoption of the set of measures described above brings together the characteristics of extraordinary and urgent need required by Article 86 of the Constitution. Extraordinary and urgent need arising from the aforementioned reasons for consumer protection and guarantee of the economic sustainability of the electrical system, and whose immediate validity is essential for the regulatory modification it can have the intended effectiveness.

In its virtue, making use of the authorization contained in article 86 of the Constitution, on the proposal of the Second Vice President of the Government and Minister of Economy and Finance and the Minister of Industry, Tourism and Commerce, and after deliberation by the Council of Ministers at its meeting on 30 April 2009,

DISPONGO:

CHAPTER I

Electrical sector measures

Section 1. Fare deficit financing

Article 1. Financing of the tariff deficit.

The wording of the additional twenty-first provision of Law 54/1997 of 27 November of the Electrical Sector is amended, which is worded as follows:

" Additional 20th disposition. Sufficiency of access tolls and revenue mismatches of regulated activities in the electricity sector.

1. As from 1 January 2013, access tolls shall be sufficient to cover all the costs of the regulated activities without the possibility of a former deficit arising. The possible occurrence of short-term deviations from the actual costs or receipts in respect of those which have been used as a basis for the fixing of the access tolls for each period will lead to the access charges for the following period the occurrence of such a cyclical deviation is changed to the amount necessary for its adjustment.

2. Until 1 January 2013, the provisions for the approval of the access tolls shall expressly recognise the revenue shortfalls which, where appropriate, are deemed to be likely to occur in the settlement of the regulated activities in the electrical sector.

Also, if as a result of the liquidations of the regulated activities in each period, it will result in a higher income deficit than the provision for which the corresponding access tolls were approved, This deficit shall be recognised in an express manner in the provisions for the approval of the access tolls for the following period.

3. However, for the years 2009, 2010, 2011 and 2012, the revenue shortfall in the liquidations of the regulated activities of the electricity sector will not exceed EUR 3.5 billion, EUR 3 billion, EUR 2 billion and € million respectively.

4. The deficit in the system of electricity settlements shall generate collection rights consisting of the right to receive an amount of monthly billing for access tolls from successive years to their satisfaction.

The payments made by the National Energy Commission necessary to satisfy the charging rights will be considered permanent system costs and will be collected through the access tolls to their satisfaction. total.

For the financing of such deficits, the corresponding receivables may be granted to a securitisation fund which shall be constituted for these purposes and shall be referred to as the Electricity System Deficit Titling Fund, as referred to in the fifth additional provision of Law 3/1994 of 14 April, adapting the Spanish legislation on credit institutions to the Second Banking Coordination Directive and introducing other amendments concerning the financial system, the provisions of Royal Decree 926/1998 being applicable, 14 May, for which asset-securitisation funds and the management companies of securitisation funds are regulated. The establishment of the Electricity System Deficit Titling Fund will require the favorable prior report of the Ministry of Economy and Finance.

The asset of the securitisation fund shall consist of:

a. Collection rights generated and not transferred to third parties by the initial rightholders up to EUR 10 billion as of 31 December 2008. The price of the transfer of these rights and the conditions of their transfer will be determined by royal decree, on the joint proposal of the holders of the Ministries of Industry, Tourism and Commerce and of Economy and Finance.

b. The rights of recovery to which the financing of the deficits generated from 1 January 2009 to 31 December 2012, the characteristics of which, as well as the price and the conditions of sale, will be established by royal decree, on a proposal together with the holders of the Ministries of Industry, Tourism and Trade and the Economy and Finance.

5. The liability of the securitisation fund shall be made up of the financial instruments issued through a competitive procedure to be regulated by royal decree, on a joint proposal from the holders of the Ministries of Industry, Tourism and Trade and the Economy and Finance.

6. The management company of the securitisation fund shall be designated by the Commission, which shall, for these purposes, be dependent on the Ministry of Industry, Tourism and Trade. The Commission shall be composed of representatives of the Ministry of Industry, Tourism and Trade and the Ministry of Economy and Finance. In the light of the nature of the function assigned to the Commission, the Commission may have the technical advice of the National Energy Commission and the National Securities Market Commission for the special conditions of experience and knowledge that is present in such organisms.

The designation, by the Commission, of the management company must be carried out in accordance with the principles of objectivity, transparency and publicity, and between management companies that have recognized and proven professionals. experience in the field.

In its organization and operation, the Commission shall be governed by the provisions of Law No 30/1992 of 26 November 1992 of the Legal Regime of Public Administrations and of the Common Administrative Procedure, and regulations Its composition shall be established in terms of number of members and hierarchical rank.

The extinction of this Commission will occur automatically after the end for which it was created.

7. In addition, to cover any cash gap between income and payments of the securitisation fund, according to the Government Delegated Committee for Economic Affairs, a credit line may be established on market terms.

8. Pursuant to Article 114 of Law 47/2003 of 26 November, General Budget, the General Administration of State is authorized, from the date of entry into force of this Royal Decree-Law until 31 December 2013, and subject to the limits set out in points (a) and (b) of this paragraph, to grant guarantees in respect of the economic obligations payable to the Electricity System Deficit Titling Fund, derived from the emissions of the financial instruments to be carried out by the Fund under the receivables constituting the asset of the same:

(a) Until 31 December 2009, the General Administration of the State may grant guarantees of a maximum amount of EUR 10 000 million, being considered to be increased by that amount, and reserved for this purpose, the limit established in Article 54 of the Law of 23 December of 23 December on the General Budget of the State for the year 2009.

(b) For subsequent years, the maximum amounts for the granting of endorsements shall be those determined by the corresponding State General Budget laws.

The granting of the guarantees must be agreed by the Minister of Economy and Finance, in accordance with the provisions of Law 47/2003 of 26 November, General Budget and can only be made once the background.

In the event of the execution of the guarantee against the General Administration of the State, this will be subrogated, in respect of the amounts executed by any concept, in all the rights and actions that have been recognized by the creditors in front of the Electricity System Deficit Titling Fund.

In the case of the execution of the endorsements referred to in this paragraph, the General Directorate of the Treasury and the Financial Policy is authorized to make the payments corresponding to the execution of the endorsements by means of treasury operations under the specific concept to be fixed for that purpose. After these payments have been made, the Directorate-General for the Treasury and the Financial Policy shall make the final application to the budget of expenditure for the payments made in the financial year, with the exception of those made in December, which shall apply to the expenditure budget in the first quarter of the following year. '

Section 2. Bonus On Household Bills

Article 2. Bonification on household bills.

1. The social bond is created for certain consumers of electricity covered by the tariff of last resort which comply with the social, consumer and purchasing power characteristics to be determined by order of the Minister for Industry, Tourism and Trade, with the agreement of the Government Delegation for Economic Affairs. For these purposes, a threshold referred to as a family income indicator shall be established. In any case, they shall be limited to natural persons in their habitual dwelling.

2. The social bond is set up as an additional protection of the right to electricity supply. It shall be regarded as a public service obligation within the meaning of Directive 2003 /54/EC of the European Parliament and of the Council of 26 June 2003 on common rules for the internal market in electricity.

3. The social bonus will cover the difference between the value of the Last Resource Rate and a reference value, which will be called a reduced rate. This reduced rate shall be the current applicable to the domestic consumer on the date of entry into force of this royal decree-law and may be amended by order of the Minister of Industry, Tourism and Trade, with the agreement of the Commission Delegated of the Government for Economic Affairs.

4. The social bond will be applied by the corresponding marketer of last resort in the invoices, according to the conditions to be determined by the Minister of Industry, Tourism and Commerce, with the agreement of the Commission Delegated Commission for Economic Affairs.

5. The financing of this social bond will be shared by the operators of power generation facilities. On the order of the Minister of Industry, Tourism and Trade, after agreement of the Government Delegation for Economic Affairs, the settlement procedure and the contributions that correspond to each of the companies will be established.

The Minister of Industry, Tourism and Trade will be able to exonerate certain operators of electrical system generation facilities from the obligation to contribute to the financing of the social bond when their turnover to national scale is below a threshold set by the Government's Delegated Commission for Economic Affairs.

The exemption statement shall have effect only for the period specified therein, and the holder of the installation to which it is concerned shall assume the obligation to contribute to the financing of the social bond after the end of the period, unless the Minister for Industry, Tourism and Trade expressly extends it.

The received contributions will be deposited into a specific deposit account created for this purpose by the National Energy Commission, which will be responsible for its management.

6. The characterization of the social bond, its financing, as well as the transitional regime of initial financing, will be reviewed at the order of the Minister of Industry, Tourism and Commerce, with the agreement of the Commission Delegation of the Government for Economic at least every four years to bring them into line with the state of the electricity sector.

Section 3. Financing of the activities of the General Plan for Radioactive Waste and the ENRESA Enterprise Public Entity for the Management of Radioactive Waste

Article 3. Amendment of the additional sixth and sixth bis of Law 54/1997 of 27 November of the Electrical Sector.

Additional provisions sixth and sixth bis of Law 54/1997 of 27 November of the Electrical Sector are amended as follows.

One. Paragraphs 3, 4 and 7 of the sixth additional provision are amended, which are worded as follows:

" 3. They shall be given the consideration of the cost of diversification and security of supply for the purposes provided for in this Law, the amounts intended to provide the part of the provision for the financing of the costs relating to the management of the radioactive waste and spent fuel generated in nuclear power plants whose operation has been definitively ceased prior to the date of effective establishment of the ENRESA waste management business entity radioactive, created by the additional provision sixth bis of this Law, as well as its dismantling and decommissioning, those future costs relating to nuclear power plants or fuel plants which, after having ceased their operation definitively, would not have been foreseen during that operation and those which, where appropriate, could be derive from the provisions of paragraph 6 of this additional provision.

In addition, they will have such a consideration of the amounts intended to provide the part of the provision for the financing of the costs of the management of radioactive waste from those research activities that the Ministry of Industry, Tourism and Trade determines that they have been directly related to the generation of nuclear power, the decommissioning and decommissioning operations to be carried out as a result of mining and production of uranium concentrates prior to 4 July 1984, the costs of the reprocess of spent fuel sent abroad prior to the entry into force of this Law and those other costs that are specified by royal decree.

4. The amounts intended to provide the part of the provision for the financing of the costs incurred as from the date of the effective establishment of the ENRESA business public entity for the management of radioactive waste, for the management of radioactive waste and spent fuel generated at the operating nuclear power stations, they shall not be considered as a cost of diversification and security of supply and shall be financed by the holders of nuclear power plants during that holding, irrespective of the date of their generation, as well as those corresponding to its decommissioning and decommissioning.

In addition, the allocations of the ENRESA business public entity to the municipalities affected by nuclear power stations or storage facilities will be financed by the holders of the nuclear power plants. spent fuel or radioactive waste, in the terms established by the Ministry of Industry, Tourism and Trade, as well as the amounts corresponding to the taxes payable in relation to the storage activities of the radioactive waste and spent fuel, regardless of their date of generation.

7. The remaining quantity of the existing provision at the date of actual formation of the ENRESA business public entity for the management of radioactive waste, after deduction of the amounts necessary for the financing of the costs envisaged For the purposes of paragraph 3, the costs referred to in paragraph 3 shall be used for the financing of the costs referred to in paragraph 4

In the costs of managing radioactive waste and spent fuel and decommissioning and decommissioning, all costs relating to the technical activities and support services needed to carry out the waste will be included. such actions, in which they are considered to be related to the costs of structure and R & D projects and activities, in accordance with the provisions of the General Plan for Radioactive Waste.

The cost of managing the radioactive waste and spent fuel in the nuclear power plants themselves will include, only, the cost of the activities carried out by the the ENRESA business public entity and, where applicable, the costs of third parties arising from such activities. '

Two. The first and second paragraphs of point 17 of the additional provision sixth bis, which are drawn up in the following terms, are amended:

" First. Fee for the provision of radioactive waste management services referred to in paragraph 3 of the sixth additional provision.

a) Taxable:

constitutes the taxable fact of the fee for the provision of services relating to the activities referred to in paragraph 3 referred to in the preceding paragraph, i.e. the management of radioactive waste and fuel spent on nuclear power plants the holding of which has definitively ceased prior to the date of the effective establishment of the ENRESA business public entity for the management of radioactive waste, as well as its decommissioning and closing, those future costs corresponding to the nuclear power plants or factories of fuel elements which, after having definitively ceased their holding, would not have been foreseen during that holding, and which, where appropriate, could be derived from the provisions of paragraph 6 of the sixth additional provision of this Law.

The management of radioactive waste from those research activities that the Ministry of Industry, Tourism and Commerce determines have been directly related to the management of radioactive waste is also the taxable fact. the generation of nuclear power, the decommissioning and decommissioning operations to be carried out as a result of the mining and production of uranium concentrates prior to 4 July 1984, the costs resulting from the reprocessing of spent fuel sent abroad prior to entry into force of this Law, and those other costs that are specified by royal decree.

b) Tax base:

The tax base of the levy is constituted by the total collection derived from the application of the electric rates and tolls referred to in this Law.

c) Rate Devengo:

The rate shall be due on the last day of each calendar month during the management period set out in the General Plan for Radioactive Waste.

d) Passive subjects:

The taxable persons holding the nuclear power plants shall be subject to the tax at the rate of taxpayers.

They will be taxable persons in the title of substitutes of the taxpayer and obliged to carry out the material and formal obligations of the charge the companies that develop the activities of transport and distribution in the terms provided for in this Law.

e) Rates and Quota Types:

In the case of the tariff referred to in this Law, the rate at which the tax base will be multiplied to determine the tax rate to be entered is 0,001 percent.

In the case of the toll referred to in this Law, the rate at which the tax base will be multiplied to determine the tax rate to be entered is 0,001 percent.

f) Management rules:

The management of the fee corresponds to the business public entity ENRESA. By ministerial order, the model of self-validation and the means to make cash the income of the amounts payable will be approved.

The rate corresponding to the collection of the last month before the end of the year shall be entered by self-settlement to be effected by the taxpayer's substitute taxable person before the 10th day of each month or, if applicable, on the working day immediately thereafter.

The collection of the charge shall be made effective through the deposit entities that provide the service of collaboration in the management of the collection, in accordance with the provisions of Article 9 of the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July.

Agreements may be made with institutions, institutions and representative organisations of the taxable persons in order to simplify the fulfilment of the formal obligations and material arising from the same.

This fee will be integrated into all the effects on the structure of electricity rates and tolls set out in Law 54/1997 of 27 November of the Electrical Sector and its development provisions.

Second. Fee for the provision of radioactive waste management services referred to in paragraph 4 of the sixth additional provision.

a) Taxable:

constitutes the taxable fact of the fee for the provision of services relating to the activities referred to in paragraph 4 referred to in the preceding paragraph, i.e. the management of radioactive waste and fuel spent on nuclear power stations during their operation regardless of the date of their generation, as well as those relating to their decommissioning and decommissioning, and the allocations of the ENRESA business public entity intended for the municipalities affected by nuclear power stations or storage facilities; spent fuel or radioactive waste, in the terms established by the Ministry of Industry, Tourism and Trade, as well as the amounts corresponding to the taxes payable in relation to the storage activities of the radioactive waste and spent fuel

b) Tax base:

The tax base of the levy is constituted by the gross nuclear power generated by each of the power plants in each calendar month, measured in kilowatt hours gross (Kwh) and rounded to the lower integer.

c) Rate Devengo:

The rate shall be due on the last day of each calendar month during the period of operation of the plants.

In the event of an early termination of the holding by the holder, the fee shall be payable at the time when, in accordance with applicable law, that cessation occurs.

d) Passive subjects:

The rate of the rate is the rate of the operators holding the nuclear power plants. In the event that the holders of the same plant are several, the responsibility shall be mutually supportive.

e) Determination of the quota:

The tax rate to be entered during the operation of the installation will be the result of multiplying the tax base by the unit fixed rate and the correction coefficient which is then pointed out, in such a way that the to enter will be the result of the application of the following formula:

C = B.i. × T × Cc

In which:

C = Fee to enter.

B.i. = Taxable Base in Kwh.

T = Unit fixed rate on €/Kwh cents.

Cc = Applicable correction coefficient according to the following scale:

Gross Power
of the nuclear power plant
(Mwe)

PWR	BWR
1-300	1.15
301-600	1.06
601-900	1.02	901-1200
0.99
0,99

PWR = Pressure water reactors.

BWR = Boiling water reactors.

f) Management rules:

The rate management corresponds to the ENRESA business public entity.

By ministerial order, the model of self-validation and the means to make cash the income of the amounts payable will be approved.

The fee shall be entered by self-settlement to be effected by the taxable person within the three calendar months following its accrual.

In the case of an early termination of the holding of a nuclear power plant by the holder's will, with respect to the forecasts laid down in the General Plan for Radioactive Waste, the financing deficit which, if any, at the time of the cessation, the holder must be paid by the holder to the business public entity ENRESA for the following three years from the date of the cessation, making equal annual payments in the amount determined by the Ministry of Industry, Tourism and Trade on the basis of the economic study carried out by that entity.

The collection of the charge shall be made effective through the deposit entities that provide the service of collaboration in the management of the collection, in accordance with the provisions of Article 9 of the General Rules of Collection, approved by Royal Decree 939/2005 of 29 July.

Agreements may be made with institutions, institutions and representative organisations of the taxable persons in order to simplify the fulfilment of the formal obligations and material arising from the same. "

Section 4. Pre-Allocation Record for Special Regime

Article 4. Payment pre-allocation registration mechanism for special scheme facilities.

1. The sub-section of Section 2 of the Administrative Register of Electrical Power Production Facilities referred to in Article 21.4 of Law 54/1997 of 27 November of the Electricity Sector, under the Ministry of Energy, is hereby established. Industry, Tourism and Trade. That sub-section shall be referred to as the 'Pay Pre-Allocation Register'.

2. Registration in the Register of Pre-Allocation of Remuneration will be a necessary condition for the granting of the right to the economic regime established in Royal Decree 661/2007, of 25 May, for which the activity of production of electrical energy under special conditions.

3. In order to register for the pre-allocation register, the following requirements will be required:

a) Dispose of the concession by the electrical distribution or access point transportation company and firm connection for the entire power of the facility.

b) Dispose of the administrative authorisation of the installation granted by the competent body. In the case of power installations not exceeding 100 kW, this requirement shall not be necessary.

(c) Dispose of a works licence issued by the competent local authority where it is enforceable.

(d) Have deposited the necessary endorsement to request access to the transport and distribution network when such a requirement would have been applicable to it.

e) Dispose of own economic resources or sufficient funding to undertake at least 50 percent of the facility's investment, including its evacuation line and connection to the transportation or distribution network.

f) Haber has reached a purchase agreement signed between the promoter of the installation and the manufacturer or supplier of corresponding equipment for the purchase of equipment for an amount equivalent to less than 50 percent of the value of all the same fixed in the installation project.

g) Dispose of a natural gas supply point assigned by the gas distribution or transportation company, when the installation is to use such fuel as the principal.

h) To provide a favorable report for the use of water granted by the competent body, when necessary for the operation of the intended installation.

i) Haber deposited an endorsement in the General Deposit Box of the General Administration of the State, in favor of the Directorate General of Energy Policy and Mines, for a sum of 20 €/kW. For thermoelectric solar technology the above amount shall be 100 €/kW.

4. The sponsor shall direct an application for inclusion in the Register of pre-allocation of remuneration to the Directorate-General for Policy and Mines for a specific project, by attaching the supporting documents for the fulfilment of the requirements. provided for in paragraph 3 above.

5. The facilities will be entered in the administrative register of pre-allocation of remuneration, chronologically, starting with the oldest dates and until the objective of the expected power in each group and subgroup is covered. For the purposes of determining the temporary priority, for each of them, account shall be taken of the last date of the documents supporting the requirements referred to in paragraph 3.

6. The coverage of each target will be overdone, that is, the last request that will be accepted will be that for which its non-consideration would be the non-coverage of the expected quota.

7. In the case of equality of several installations, as a result of the application of the criterion of priority laid down in paragraph 5, the preference between those facilities shall be determined by the date of the administrative authorization, the the licence of works and the deposit of the guarantee as referred to in paragraph 3 (i), taking into account the earliest date. If, however, equality was maintained, the lower power installation project would be preferred.

8. The premises entered in the Register of Pre-allocation of Remuneration shall have a maximum period of 30 months and six months from the date of their notification, in order to be definitively entered in the Administrative Register of production facilities under special scheme dependent on the competent authority and start the sale of energy. Otherwise, the economic right associated with the inclusion in the Register of Pre-Allocation of Remuneration will be revoked.

9. The Government is enabled to modify by royal decree the provisions of paragraphs 3 et seq. of this article to adapt it to the needs and evolution of the various technologies.

10. The provisions of the foregoing paragraphs shall not apply to photovoltaic solar technology, which shall be governed by the provisions of Royal Decree 1578/2008 of 26 September 2008.

CHAPTER II

Energy markets

Section 1. Single Carrier of the gas backbone

Article 5. Single carrier of the primary gas transport backbone.

The fourth paragraph of Article 67 (1) of Law 34/1998 of 7 October of the Hydrocarbons Sector is amended, which is worded as follows:

" The authorizations for the construction and operation of the transport pipelines subject to compulsory planning, in accordance with Article 4 of this Law, shall be granted by means of a procedure which ensures the concurrency, promoted and resolved by the competent authority in the case of secondary transport pipelines. In the case of primary transport pipelines forming part of the mesh network, they shall be authorised directly to the undertaking which has the technical manager functions of the gas system.

In the case of other transport pipelines within the competence of the General Administration of the State, operators may be awarded the facilities to which they are connected. "

Additional disposition first. Financing of the extraction of the island and the extra-island regime.

The compensation for the extraction of the Insular Electric Systems and Extraceninsular Electrical Systems referred to in Article 12.3 of Law 54/97 of 27 November of the Electrical Sector will be financed by the General Budget of the State. For these purposes, the extractions for each year will be incorporated into the General Budget Law of the year after.

However, the extraction of the year 2009 will be compensated by 17%; that of the year 2010, by 34%; that of the year 2011, by 51%; that of 2012 by 75% and that of the following exercises by 100%. The remainder, not included in the General Budget of the State, including, where appropriate, deviations from the years 2009 to 2012, will be financed through the access tolls and will be considered permanent system cost.

Budget offsets will not have the consideration of permanent system operating costs. A mechanism for the control and recognition of budgetary compensation and the procedure for the settlement of such compensation shall be determined.

In any event, the settlement fund managed by the National Energy Commission will act as a subsidiary financing mechanism, having, for these purposes only, the nature of the permanent costs of operation of the system.

The head of the Ministry of Industry, Tourism and Trade will present to the Council of Ministers, prior to the report to the Government Delegation for Economic Affairs, a proposal to revise the methodology for the the cost of the island and extra-island regime.

Additional provision second. Designation of the marketing of last natural gas resource.

1. Natural gas marketing undertakings which shall be responsible for the supply of last resort in the peninsular and the Balearic Islands from the moment of their integration into the gas system, in accordance with Article 82 of the Law 34/1998 of 7 October of the Hydrocarbons Sector will be:

Endesa Energia, S. A.

Gas Natural Services, S. A.

Iberdrola, S. A.

Naturgas Marketing Energy, S. A. U.

Union Fenosa Comercial, S. L.

2. The marketing company that will assume the obligation to supply last resort in the Canary Islands, from the moment of the entry of the natural gas, will be Endesa Energia, S. A.

3. The Government may review undertakings which assume the obligation to supply last resort in accordance with Article 82 of Law 34/1998 of 7 October 1998.

First transient disposition. Transitional mechanism for financing the deficit.

Until the mechanisms provided for in Article 1 of this royal decree are articulated, the provisions of Article 24 of the Royal Decree Law 5/2005 of 11 March 2005 of urgent reforms for the promotion of the productivity and for the improvement of public procurement.

In particular, from the entry into force of this royal decree-law, when the fund accumulated in the specific account referred to in Royal Decree 2017/1997 of 26 December, opened in a deposit scheme has a balance negative will be cleared by the National Energy Commission in the monthly settlements by applying the following percentage shares:

Iberdrola Generación, S. A.: 35.01%.

Union Fenosa Generation, S. A.: 12.84%.

Hydroelectric del Cantabrian, S. A.: 6,08%.

Endesa Generation, S. A.: 44.16%.

E. ON Generation, S. L.: 1.00%.

GAS Natural S.D. G, S. A.: 0.91%.

Second transient disposition. Automatic application of the social bond since 1 July 2009.

Until the provisions of Article 2 are developed, and as of 1 July 2009, the social bond shall be entitled to the consumer's supplies, which being natural persons, have a contracted power of less than 3 kW in their usual housing.

Also, consumers with 60 or more years of age will be entitled to be pensioners of the Social Security System for retirement, permanent incapacity and widower and to receive the minimum amounts in force in the each time for such pension classes in respect of the holders with a spouse in charge or the holders without a spouse who live in a single-member economic unit, as well as the beneficiaries of pensions from the compulsory retirement pension and Invalidity and non-contributory pension and invalidity pensions over 60 years of age.

In addition, consumers will have the right to be numerous families and consumers who credit to be part of a family unit that has all its members in a situation of unemployment.

By resolution of the Secretary of State of Energy the procedure will be determined to accredit the conditions that give right to the bonus.

Also, as of 1 July 2009, and until the moment the first revision as set out in Article 2.6 takes place, the social bond will be financed through the contribution of each of the companies according to the percentages listed in the following table:

10.00

E. ON Generation, S. L.

Bizkaia Electricity, S. L.

Enterprise	Percentage
Endesa Generation, S. A.	36.77
Iberdrola Generation, S. A.	34.99
3.54
	3.54
3.54
	3.53
AES Cartagena, S. R. L.	2.07
Bizkaia Energia, S. L.
Castelnou Energia, S. L.	1.58
New South Generator, S. A.	1.62
Tarragona Power, S. L.
Total

Transitional provision third. Value of the unit rate provided for in the second subparagraph of paragraph 17 of the additional provision sixth bis of Law 54/1997 of 27 November of the Electrical Sector.

1. As long as the value of the unit rate provided for in the second subparagraph of paragraph 17 of Section 17 of Law 54/1997 of 27 November 1997 of the Electricity Sector is not determined by the Council of Ministers Agreement, it shall be application of the value laid down in the first transitional provision of Royal Decree 40/2009 of 23 January laying down the values to be applied for the financing of the costs relating to the management of radioactive waste and of spent fuel, and decommissioning and decommissioning of facilities.

This determination shall be made within a maximum period of three months from the entry into force of the Staff Regulations of the ENRESA business public entity for the management of radioactive waste set up by the additional sixth bis of the Law 54/1997 of 27 November of the Electrical Sector.

2. As from the entry into force of the Statute of the business public entity ENRESA, the amendments made to the sixth additional provision and the additional provision sixth bis of Law 54/1997 of 27 November of the Sector Electric, by article 3 of this royal decree-law.

Transitional disposition fourth. Installations of the special scheme which, at the entry into force of this Royal Decree-Law, comply with the requirements of the Register of Pre-Allocation of Remuneration.

Those installations projects, except those of solar photovoltaic technology, which, at the entry into force of this royal decree-law, comply with the requirements laid down in Article 4.3, except as provided for in paragraph (i) thereof, have a period of 30 calendar days from the date of the entry into force of this royal decree-law to submit their application to the General Directorate of Energy Policy and Mines. Likewise, they will have an additional 30 calendar days to deposit the guarantee referred to in Article 4 (3) (i) of this royal decree-law and to send the credit guarantee to the General Directorate of Energy Policy and Mines. Once compliance with the prerequisites of the facilities projects has been verified, they will be entered in the Pay Pre-Allocation Register.

Transient disposition fifth. Compliance with the installed power targets of the special regime at the entry into force of the actual decree-law.

1. When the power associated with the projects registered in application of the transitional provision fourth of this royal decree-law, for a group and subgroup, is lower than the corresponding power objective set out in Royal Decree 661/2007, May 25, the economic arrangements provided for in the same shall be extended to the fulfilment of the objective in question.

When, on the other hand, the power associated with the registered projects is higher than the intended objective, the economic regime set out in the aforementioned Royal Decree 661/2007 of 25 May 2007 will be applicable and will be exhausted by the said registered facilities. In this case, by agreement of the Council of Ministers, on the proposal of the Minister of Industry, Tourism and Trade, it will be possible to establish annual restrictions to the implementation and entry into operation of the registered facilities and the prioritization of the in order not to compromise the technical and economic sustainability of the system, extending, where appropriate, the maximum period laid down in Article 4.8 of this royal decree.

2. A new legal and economic framework will be adopted by means of royal decree for the facilities to be registered in the administrative register of pre-allocation of remuneration, after the current remuneration scheme has been exhausted. This new royal decree will have as objectives the establishment of a sufficient and adequate economic regime to promote the putting in service of this type of facilities, promoting research and development in the sector that will allow to reduce the costs of the facilities, improve their operability and contribute to the development of the competitiveness of the industry.

Transitional disposition sixth. Maintenance of the applicability of the scheme established by Royal Decree-Law 11/2007, from 7 December to 1 July 2009.

The regime established by Royal Decree-Law 11/2007 of 7 December 2007, whereby the highest income derived from the free allocation of electricity rights is derived from the remuneration of the electricity production activity greenhouse gas emissions, will continue to apply until the elimination of the comprehensive tariff system and the implementation of the tariff of last resort in the electricity sector, on 1 July 2009.

Transitional disposition seventh. Transitional arrangements for the settlement of island and extra-island compensation.

Until the provision of the additional first provision is developed, the system of settlement of compensation to the island and extra-island electricity systems provided for in Article 18 of the Royal Treaty will apply. Decree 1747/2003 of 19 December 2003.

Single repeal provision. Regulatory repeal.

1. The following legal and regulatory provisions are hereby repealed:

(a) The additional twenty-seventh provision of Law 55/1999, of 29 December, of Tax, Administrative and Social Order Measures.

b) Royal Decree-Law 11/2007 of 7 December 2007, whereby the highest income derived from the free allocation of emission allowances for the emission of effect gases is derived from the remuneration of the electricity production activity greenhouse, except as set forth in the fourth transitional provision.

(c) Paragraph 1 of the first transitional provision of Royal Decree 40/2009 of 25 January determining the values to be applied for the financing of the costs relating to the management of waste radioactive and spent fuel, and decommissioning and decommissioning of facilities.

2. Similarly, the provisions of equal or lower rank shall be repealed as laid down in this royal decree-law.

Final disposition first. Competitive titles.

This royal decree-law is issued under the terms of Article 149.1.13. and the 25th of the Constitution, which attribute to the State exclusive competence in the field of bases and coordination of the general planning of economic activity and energy and mining bases, respectively.

Final disposition second. Ineffectiveness of certain acts.

The conditions imposed pursuant to the additional twenty-seventh provision of Law 55/1999 of 29 December 1999 on fiscal, administrative and social order measures remain without effect.

Final disposition third. Powers of development.

The Government, the Minister of Economy and Finance, and the Minister of Industry, Tourism and Trade, within the scope of their respective competences, will dictate the necessary provisions for the development and implementation of the this royal decree-law.

Final disposition fourth. Entry into force.

This royal decree-law will enter into force on the day of its publication in the "Official State Gazette".

Given in Madrid, on April 30, 2009.

JOHN CARLOS R.

The President of the Government,

JOSE LUIS RODRIGUEZ ZAPATERO