Through the Council of Ministers Agreement of 14 September 2007, the National Plan for Scientific Research, Development and Technological Innovation (2008-2011) was approved. This Plan provides for the Ministry of Labour and Social Affairs to participate, as a management body, through the development of actions, in the financing of research projects related to dependency and accessibility. The aim is to improve the well-being and quality of life of the citizens, and to this end, the Strategic Actions Area is included within the structure of the National Plan. In the National Plan of Scientific Research, Development and Technological Innovation (2008-2011), within the area mentioned, it includes, among other actions, the strategic action of health. The Strategic Health Action aims to generate knowledge to preserve the health and well-being of the citizenry, as well as the development of preventive, diagnostic, curative, rehabilitating and palliative aspects of the disease. This action is structured in five lines of action, in particular, line 3 focuses on the promotion of research in public health, environmental health and occupational health and dependency and health services, to improve the quality of functional life of the the Spanish population. Social normalization and the promotion of personal autonomy, quality of life, health and the social participation of the elderly is an objective of the Institute of Older and Social Services (IMSERSO). The IMSERSO, in accordance with the provisions of Royal Decree 1226/2005, of 13 October, establishing the organic structure and functions of the Institute of Older and Social Services, has assigned, among its functions, the elaboration and implementation of the programmes of studies and research, development and innovation in the field of older people, ageing and people in a situation of dependency. Scientific research, development and technological innovation contribute directly to the well-being, social participation and quality of life of the citizens, and especially of the elderly and people with disabilities. It is also one of the priorities of the General Administration of the State to contribute as effectively as possible to the development of new technologies and research and technological innovation programmes and projects. On the other hand the issue of aging in general and dependency in particular is part of a current social phenomenon that requires the own General Administration of the State, to have all possible means to be able to offer alternatives valid to alleviate the unfavourable circumstances that the ageing itself and the dependency can provide. This Order of bases is adapted to the requirements of Law 38/2003, of 17 November, General of Grants (hereinafter LGS), and to Royal Decree 887/2006, of 21 July, for which the Regulation of Law 38/2003, of 17 of the November, General of Grants-hereinafter the LGS Regulation-, as well as the provisions of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure (hereinafter LRJ-PAC-. Articuo 17.1 of the LGS provides that, in the field of the General Administration of the State, the Ministers will establish the appropriate regulatory bases for the grant of the grants. In its virtue, prior to the report of the Central Delegate Legal Service and the Delegate in the Institute of Older and Social Services, I have:

Article 1. Object.

1. This Order establishes the regulatory basis for the granting of subsidies under competitive competition.

2. The purpose of the grants is to carry out projects of scientific research, development and technological innovation, in the framework of the National Plan of Scientific Research, Development and Technological Innovation (2008-2011) within the Strategic Actions: Strategic Health Action. 3. Such grants shall be awarded in accordance with the principles of publicity, transparency, competition, objectivity, equality and non-discrimination.

Article 2. Projects to subsidise.

1. The projects to be financed by the IMSERSO will be related to the following basic lines of research: the promotion of active and productive ageing as a means of avoiding or, if necessary, delaying the effects of the emergence of the This is the first time that we have been working on the issue of human rights, and I would like to point out that we are not going to be in a position to do so.

2. These projects must be carried out at the State Reference Centre for the Care of Persons with Severe Disabilities and for the Promotion of Personal Autonomy and Attention to the Dependence in San Andrés de Rabanedo (León), in the Center of State reference of Attention to Alzheimer's Disease Other Dementias in Salamanca and in others that could be determined in the corresponding call resolution.

Article 3. Call.

1. The call for grants will be made in competitive competition, in accordance with the provisions of the 22.1 of the LGS, by Resolution of the General Directorate of the IMSERSO.

2. The call shall necessarily contain the extremes referred to in Article 23.2 of the LGS, and shall determine the thematic priorities to be adjusted by the projects, which shall be determined by the needs of the Institute and its State Reference Centres.

Article 4. Beneficiaries.

1. Legal persons who meet the following requirements may be granted access to the condition of beneficiaries of the grants covered by this order: (a) Entities having a research, scientific or technological, legal or statutory, with its own legal personality.

b) Companies intending to carry out a research project, having their own legal personality. (c) organisations of persons with disabilities or older persons, provided that they participate in a consortium or group with one of the above entities or companies. (d) In addition, they must have sufficiently justified the economic grants received prior to the IMSERSO. (e) Not to be subject to the prohibitions which, in order to obtain the status of beneficiary of public subsidies, are laid down in Article 13.2 of the LGS. In relation to the requirement described in point (e) of that provision, the submission of the grant application shall entail the applicant's authorisation for the granting authority to obtain directly, through thematic certificates, the Accreditation of tax and social security obligations. However, the applicant may expressly refuse consent, and shall then provide the certification in the terms provided for in Article 22 of the LGS Regulation.

2. The associated members of the legal person, who undertake to carry out all or part of the activities supporting the grant of the grant, in the name and on behalf of the former, shall also have the consideration of beneficiaries.

3. Applicants may be submitted as individual beneficiaries except in the case referred to in paragraph 1. (c) or in a consortium or group scheme involving several beneficiaries. In the latter case, a single representative or proxy of the grouping shall be appointed with sufficient powers to fulfil the obligations which, as a beneficiary, correspond to the grouping. 4. The research must be coordinated by a principal investigator who will be responsible for the development of the proposed activities. In this case, a pre-agreement signed by the participants in the group, in which the conditions under which the research group is to be governed, should be provided, among the documents to be presented together with the application. the implementing commitments made by each member of the group and the amount of the grant to be applied by each member.

Article 5. Error request, documentation, and subhealing.

1. Once the call has been published, the interested parties must submit the corresponding application, in a standardized model, which will be published as an Annex to the call, and the remaining documentation required in the call, at the headquarters of the Address General of the IMSERSO, avda. of the Enlightenment, with return to Ginzo de Limia, 58, 28029 Madrid, as well as in the registers and offices referred to in article 38.4 of the LRJ-PAC.

Where appropriate, the corresponding call and whenever the criteria of availability, authenticity, integrity, confidentiality and preservation of the information are guaranteed, you can foresee the presentation of the requests and supporting documentation by telematic means. In such cases, applications may be made available and completed by means of a computer application, which may be accessed through a website, the address of which will be indicated, if appropriate, in the relevant call. 2. The time limit for the submission of applications shall be one month from the day following that of the publication in the "Official Gazette of the State" of the corresponding call, made by means of a Resolution of the Directorate-General of the IMSERSO. 3. The calls shall indicate the documentation to be accompanied by the applications. 4. If the request for initiation does not meet the identification data, both of the grant requested and of the applicant and/or any of those provided for in Article 70 of the LRJ-PAC, the applicant shall be required, in accordance with the Article 71.1 of the aforementioned Law, so that within ten working days, the lack of or accompanying the required documents is remedied, indicating that if it does not do so, it shall be given the withdrawal of its request, after notification of the decision to be taken in accordance with the terms laid down in Article 42 of the same Law. Without prejudice to the foregoing, the applicant may at any time be required to complete the necessary formalities, in accordance with Article 76 of the LRJ-PAC, by granting to that effect a period of 10 working days from the date of day after the notification, with the express warning that, if not so, you will be able to declare it decayed in your right to this procedure. However, the action of the person concerned shall be admissible and shall produce its legal effects if it occurs before or within the day on which the decision on the expiry of the period is notified. 5. If, prior to the decision, the existence of data not adjusted to the reality is verified, both in the application and in the documentation provided, the applicant shall be required, in accordance with the provisions of Article 71.1 of the LRJ-PAC, so that, within a period of 10 working days, the fault is remedied, indicating that, if it does not do so, it shall be given a withdrawal from its request, subject to notification of the decision to be given in accordance with the terms laid down in Article 42 of the LRJ-PAC.

Article 6. Competent bodies for the management, instruction and resolution of the procedure.

1. The administrative unit responsible for the management of the call shall be the body responsible for the management and instruction of the procedure.

2. The following activities shall be carried out by the investigating body in accordance with Article 24 of the LGS:

(a) Make as many actions as it deems necessary for the determination, knowledge and verification of the data under which the motion for a resolution should be formulated.

b) Request how many reports you deem necessary to resolve. (c) Evaluate applications, in accordance with the assessment criteria laid down in Article 7 of this Order. (d) to evacuate, where appropriate, the hearing procedure, in accordance with the provisions of Article 24.4 of the LGS. Proceedings may be waived where they are not included in the proceedings and other facts or other arguments and evidence which are adduced by the parties concerned are not taken into account. (e) To formulate, where appropriate, the proposal for a provisional and final resolution.

3. The collegiate body, referred to in Article 22.1 of the LGS, shall be the Evaluation Committee, which shall consist of the following members: 3.1 President: The Deputy Director General for Planning, Planning and Evaluation of the IMSERSO.

3.2 Vice-President: The Deputy Director-General for Planning and Planning of the Directorate-General for the Coordination of Sectoral Policies on Disability. 3.3 Vocals:

(a) A representative of the Ministry of Labor and Social Affairs appointed by the Secretary of State for Social Services, Families and Disabilities.

b) A representative of the Secretariat of State of Universities and Research, designated by it. c) A representative of the State Reference Centers, designated by the Director/General of the IMSERSO. d) The Head of Area of the Gerontological Plan of the IMSERSO.

Will act as secretary of the commission an official of the IMSERSO, with a voice but no vote, appointed by the president.

The Evaluation Committee shall adjust, as to its operation, as provided for in Chapter II of Title II of the LRJ-PAC. Where the President considers it necessary, officials of the administrative units with competence in the matter to which the assessment is concerned may be incorporated into the Commission, with a voice but without a vote. It is for the Evaluation Committee to issue a report setting out the outcome of the assessment carried out in accordance with Article 24 (4) of the LGS. 4. The Director/General of the IMSERSO shall be the body responsible for the resolution of the procedure.

Article 7. Criteria for the assessment of applications.

For the award of grants, within the priorities set out in the corresponding call resolutions, in addition to the amount of the overall budget included in the corresponding appropriations (a) a budget which conditions, without the possibility of enlargement, the obligations which are to be borne by it, the objective criteria to be taken into account shall be the following: 1. Referred to the activity of the applicants: Scientific relevance for the implementation of the project. (Maximum 12 points).

b) Realization of research activities related to the lines set out in Article 2 of this order, assessing both their scientific level and the transfer of knowledge and results to entities public, companies or socio-economic sectors. (Maximum 10 points). c) Specialization in research, development and innovation related to the collective to which the project is directed. (Maximum 8 points). (d) Dispose of a sufficient structure and capacity to carry out the project directly. (Maximum 10 points).

2. Referring to the project: The call resolution will establish the objective criteria for the evaluation of the projects because of their purpose, nature and novelty of the proposal, as well as their weighting.

Article 8. Resolution.

1. The instructor, in the light of the dossier and of the report of the Evaluation Committee, shall make a proposal for a provisional, duly substantiated, decision to be notified to the persons concerned, in the form set out in the call, and grant a period of 10 days to submit claims.

It may be possible to dispense with the procedure for hearing where the proceedings are not included or take into account other facts or other arguments and evidence which are adduced by the parties concerned. The arguments put forward, if appropriate by the parties concerned, shall be made on a proposal for a final decision, which shall express the ratio of applicants for which the grant of the subvenciary is proposed, and the amount thereof, assessment and the assessment criteria followed to carry out the assessment. 2. The proposal for a final resolution shall be notified to the persons concerned who have been proposed as beneficiaries, so that within 10 calendar days they shall communicate their acceptance. 3. In the light of the proposal for a final resolution, the Director/General of the IMSERSO shall decide on the granting procedure within 15 days of the date of the lifting of the motion for a resolution, in accordance with Article 63.1. of the LGS Regulation. 4. The decisions must be reasoned, with the basis of the decision being taken and the relationship of applicants to whom the grant is awarded, being accredited in the proceedings, and, where appropriate, be stated in the Rejection of the rest of the applications. 5. Resolutions shall be issued and notified to the applicants within the maximum period of six months from the date of publication of the relevant call, unless the latter has postponed its effects to a later date. If that time limit has not been notified, the application shall be deemed to be rejected. Exceptionally, an extension of the maximum time limit for resolution and notification may be agreed, in the terms and limitations set out in Article 42.6 of the LRJ-PAC, with the agreement being communicated to the applicants. 6. These resolutions shall terminate the administrative route, with the possibility of filing against the same powers of replacement before the Director/General of the IMSERSO within one month from the day following that of the notification or publication of the judgment, or may be challenged directly before the judicial-administrative court order, in the form and time provided for in Law 29/1998 of 13 July, regulating that jurisdiction. 7. In any event, the grants awarded shall be made public in the Official Gazette of the State, in the terms set out in Article 18.1 of the LGS and Article 30.3 of the LGS Regulation.

Article 9. Amendment of resolution.

1. Any alteration of the conditions under consideration for the grant of the grant, and in any event the concurrent obtaining of other grants, aids, income or resources for the same purpose, from any Administration or (a) national public or private authorities, the European Union or international bodies may give rise to the amendment of the granting decision.

2. The projects supported must be implemented in the authorised time and form. Any change in the implementation of the projects will require express and prior authorization of their effectiveness, as well as the fact that the change does not affect the objectives pursued with the aid and its fundamental aspects, and that it is requested before the Imserso before of the end of the execution period. 3. By way of exception, in duly justified cases and on a reasoned request and with the approval of the legal representative of the beneficiary, the principal investigator may apply for enlargement up to a maximum of three months. 4. In respect of the components of the research team or the dedication of the same to the incentive action, any modification shall be requested by the principal investigator, with the approval of the legal representative of the beneficiary, motivated. The authorisation must be made in an express manner and be notified to the person concerned prior to the commencement of his/her effectiveness. 5. In respect of the financial concepts of expenditure and the amounts approved for each concept, no funds may be requested or transferred between the indirect costs and the direct costs of implementation. It shall not require authorization to transfer quantities between the various headings of direct costs, provided that the amendment does not exceed 20% of the amount approved and taking account of the limits laid down in the Thirteenth point of this order. 6. The requesting entities shall be informed of the date on which the application has entered the IMSERSO Registry, from which the calculation of the time limit of the resolution is initiated, by means of communication that will be directed to them, according to the Article 42.4 of the RJC-PAC. 7. The resolutions of the requests for modification shall be made by the Director/General of the IMSERSO, and shall be notified, within the maximum period of three months from the date of filing of those in the said Registry. Such decisions may be terminated by the administrative route and may be brought against them for the purpose of replacement within one month from the day following that of the notification of the decision to the Director/General of the IMSERSO, or be directly challenged before the judicial-administrative judicial order, in the form and time provided for in Law 29/1998, of July 13, regulatory of that jurisdiction. 8. After the maximum period laid down and no express resolution has been given and notified, the application shall be deemed to be deemed to have been applied, in accordance with the provisions of Article 43.2 of the LRJ-PAC, with all the effects being considered as an act the administrative finisher of the procedure and without prejudice to the obligation to issue a confirmatory express decision.

Article 10. Reformulation of requests.

1. Where the amount of the grant of the provisional draft resolution is lower than the amount in the application submitted, the beneficiary may reformulate the application, in order to adjust the commitments and conditions to the grant.

2. In any event, the changes proposed in the reformulation of the application must respect the object, conditions and purpose of the grant, assessment criteria, as well as the nature of the final product.

Article 11. Amount of the grants.

1. For the determination of the individual amount of the grant, account shall be taken of the characteristics of the applicant entities, the technical assessment of the projects and the budgetary availability for each financial year.

2. The amount of the grants awarded may not be such that, in isolation or in competition with other grants, aid, revenue or resources for the same purpose, from any public or private administration or authorities national, European Union or international bodies, exceeds the cost of the activity to be carried out by the beneficiaries. Beneficiaries, when receiving other public or private funds, shall be required to inform the IMSERSO. 3. The amount of the grants shall be made available to the requesting entity or, where appropriate, to the institution to which the principal investigator is assigned by bank transfer.

Article 12. Payment of the subsidy.

The payment of the grant will be made in a single period. This payment shall be made in advance in accordance with Article 34.4 of the LGS.

Article 13. Concepts eligible for subsidy.

1. In accordance with Article 31 of the LGS, eligible expenditure shall be considered as eligible expenditure, which shall be in accordance with the nature of the subsidised activity, and shall be made in the eligible period for the implementation of the project.

2. Project direct costs:

a) Personnel expenses. Expenditure incurred by the staff employed, other than those connected with the applicant institution for the statutory or contractual relationship. This staff will be in any form of recruitment according to the current regulations. Salary supplements may be accepted from staff of the research team who have a working or statutory relationship with the beneficiary institution in the case of universities and research centres which provide for such supplements in their Budgetary rules.

b) Expenses of inventorable and bibliographic material, including scientific and technical equipment for the implementation of the project, duly justified. c) Fungible material needed for the development of the project. (d) Contracting of field work or for any activity related to the collection of information, which may not exceed 50% of the project's direct costs. (e) Diets and travel expenses resulting exclusively from the execution of the project or action. (f) The assistance or organization of scientific seminars and conferences directly related to the dissemination of the project, not being able to charge more than 5 percent of the project's direct expenses. (g) Other direct expenditure resulting from the implementation of the project, duly justified, which could not have been included in the previous paragraphs.

3. Indirect costs: (a) Expenditure associated with the development of the project such as: water, electricity, heating, telephone, courier, cleaning, security, etc.

(b) The indirect costs shall be charged by the beneficiary in proportion to the other activities which it may develop, in accordance with generally accepted accounting principles and standards, and to the extent that These costs correspond to the period in which the project is actually carried out. (c) In no case shall they exceed 10% of the direct costs justified.

Article 14. Obligations of the beneficiaries.

1. The beneficiaries will be obliged to comply with the obligations which, in general, points to Article 14 of the LGS.

2. The beneficiaries, in addition to the obligations set out in this Order, shall be obliged to comply with the following actions:

(a) Perform the activity that bases the grant of the grant in the form, conditions and deadlines established for each project.

b) Deliver to the IMSERSO the result of the investigation and assign its use in the form determined taking into account the object of the same, with the purpose of its initial dissemination, preserving the authors the ownership and the rights which are recognised by the law on intellectual property. The IMSERSO will be able to insert the final report on its website. (c) to justify to the IMSERSO the performance of the activity that gave rise to the approved grant, as well as the fulfilment of the requirements and conditions that determine the enjoyment of the same. (d) Submit to the actions of verification, monitoring and inspection of the application of the grant, as well as the financial control corresponding to the General Intervention of Social Security. (e) to keep the supporting documents for the application of the funds received, including electronic documents, where appropriate, as long as they can be the subject of checks and inspections. (f) Communicating the IMSERSO as soon as it is known, and, in any event prior to the justification of the grant, obtaining other grants, aid, income or resources to finance the activities supported. (g) To record the funding of the IMSERSO in its references to the projects supported, as well as in the publication of the results derived from these projects. (h) To provide information as required by the Court of Auditors. (i) Dispose of the accounting records, completed records and other documents duly audited in the terms required by the commercial and sectoral legislation, in order to ensure the proper exercise of the powers of the check and control.

Article 15. Justification for the subsidy.

1. In accordance with Article 72 of the LGS Regulation, in order to justify the grant, the beneficiary must complete and contribute to the IMSERSO within three months of the date of completion of the project: (a) Report final results.

b) A supporting account, containing at least the following documentation:

1. A justification for the fulfilment of the conditions imposed in the grant of the grant, indicating the activities carried out and the results obtained.

2. An economic memory justifying the cost of the activities performed, which will contain:

A classified relationship of the expenses of the activity, with identification of the creditor and of the document, its amount, date of issue and, in its case of payment.

Invoices or documents of equivalent probative value in commercial legal traffic, in original or photocopy photocopy. The presentation of the originals may be required for stamping by the IMSERSO. Indication, where appropriate, of the criteria for the allocation of the indirect costs applied. A detailed relationship, where appropriate, of other income or subsidies which have financed the activity, with an indication of the amount and the amount. Where appropriate, the three budgets which, in application of Article 31.3 of the General Law on Subsidies, must have been requested by the beneficiary. If applicable, refund payment card in the case of remaining unapplied.

2. In duly justified cases, and on a reasoned request, the principal investigator, with the approval of the legal representative of the beneficiary, may request the extension of the period indicated above, before the end of the period of Initially planned presentation. Their approval or refusal must be expressly and notified to the person concerned, with the extension granted to the limits laid down in Article 70.1 of the LGS Regulation.

Article 16. Cost justification.

1. The beneficiary shall justify the costs incurred in the implementation of the project. To this end, it shall take into account the provisions of Article 31 of the LGS. In particular, expenditure which is in a way which is in line with the nature of the subsidised activity shall be eligible. Expenditure shall be incurred within the time limit for implementing it. However, the supporting documents for such expenditure may be issued until the end of the period laid down for the award of the grant, provided that the date for the implementation of the expenditure is reflected in the justified period. Payments may be made after the end of the execution period, but always before the end of the said settlement period.

2. In terms of staff costs, the following will be available:

(a) In the case of contract staff for project execution, contract copy and payroll receipts. In the case of personnel with a working or statutory relationship with the institution, a copy of the contracts or appointments and receipts of the payroll in which the salary supplements received are included.

(b) In the case of specific procurement of services, copies of such contracts and invoices or documents of equivalent probative value with validity in the legal traffic corresponding to the service provided.

3. The costs shall be justified by invoices and other documents of evidentiary value, in original or photocopy photocopy, in detail sufficient to prove the correct application of the funds. Those documents shall comply with the requirements laid down in Royal Decree 1496/2003 of 28 November 2003 approving the Regulation governing the invoicing obligations. The originals of these documents may be required for their stamp by the IMSERSO.

4. The supporting documentation of the expenditure incurred shall be accompanied by a list of supporting documents for each approved expenditure concept. 5. Where the activities have been financed, in addition to the grant, with other grants, aid, revenue or resources for the same purpose, from any public or private administration or public authorities of the Union European or international bodies, the amount, provenance and application of such funds must be credited to the subsidised activities. 6. The beneficiary of the grant shall be obliged to keep the supporting documents for the implementation of the activity underlying the grant of the grant, as well as for the implementation of the funds received. The time limit shall be 4 years and shall be taken into account at the end of the period laid down for the purpose of submitting the said justification by the beneficiary. In the case of actions co-financed with Community funds, the Community rules will apply in this respect.

Article 17. Monitoring, monitoring and evaluation.

1. In accordance with Articles 14.1.c) and 32.1 of LGS and in Article 84 et seq. of the LGS Regulation, the beneficiaries of the grant shall be subject to the verification, monitoring and evaluation actions to be determined by the IMSERSO, providing information as required in order to verify the correct execution of the activities supported.

2. Similarly, those beneficiaries shall be subject to financial control measures corresponding to the General Intervention of Social Security and those provided for in the legislation of the Court of Auditors in relation to grants. granted.

Article 18. Reintegrating and non-compliances.

1. The sums collected and, where appropriate, the interest accrued on the subsidy, as well as the requirement of interest for late payment from the time of payment of the subsidy up to the date on which the subsidy is agreed, shall be recovered. where the reimbursement comes from, in the cases referred to in Article 37 of the LGS, and in the amount set out in Article 38 of the same Law, and in the following cases: (a) Obtaining the subsidy by distorting the conditions required for that purpose or hiding those that would have prevented him.

b) Total or partial non-compliance with the activity, the project or the non-adoption of the behaviour which underlie the grant of the grant. (c) Failure to comply with the obligation to justify, or insufficient justification, in the terms laid down in Article 30 of the LGS, in Article 15 of this Order and in the relevant call. For these purposes, the existence of a non-invested subsidy remaining in the destination without justified cause shall be understood as non-compliance. It shall also be deemed to have been non-compliance, for the purposes of the origin of the refund, in cases where the grant of the subsidy has been withheld as a result of a judicial mandate, in order to ensure that the amounts are from the grant. (d) Failure to comply with the conditions imposed on the beneficiaries and on the commitments made by the beneficiaries on the basis of the grant of the grant. For these purposes, the application of the subsidy to concepts of expenditure other than those which were established, without the authorisation of the granting body, shall be understood as non-compliance. (e) Resistance, excuse, obstruction or refusal of the actions of financial verification and control provided for in the LGS. and in Article 17 of this Order, as well as the failure to comply with the accounting, registration or conservation obligations of documents, where the impossibility of verifying the use of the funds received, the fulfilment of the objective, or the concurrence of grants, aids, income or resources for the same purpose that finance the supported activities from any public or private authorities or bodies, national, European Union or other international bodies which are not properly communicated or in isolation or jointly exceed the cost of the activity to be carried out.

2. The procedure for reimbursement shall be governed by the provisions of Articles 41 to 43 of the LGS., Chapter II of Title III of the LGS Regulation, Title VI of the LRJ -PAC, as well as the provisions of this Order, competent for processing and resolution of the following bodies: (a) For their initiation, ordination and instruction, the General Subdirectorate for Planning, Planning and Evaluation of the IMSERSO.

b) For its resolution the holder of the General Directorate of the IMSERSO.

The declarative procedure for non-compliance and origin of the refund shall be initiated on its own initiative at the initiative of the competent body after the review of the supporting documentation of the grant expenditure and not found complete and in full or in part, or in the event of the detection of any of the other causes of drawback.

Likewise, the initiation of the procedure shall proceed as a result of a higher order, of the reasoned request of other bodies having or not assigned powers of inspection in the matter, or of the formulation of a complaint. It shall also be initiated as a result of the financial control report issued by the General Intervention of Social Security. 3. The processing of the procedure shall ensure, in any event, the right of the person concerned to the hearing in the form laid down in Article 97 of the LGS Regulation. 4. The maximum time limit for resolving and notifying the resolution of the refund procedure shall be 12 months from the date of the initiation agreement. That period may be suspended and extended in accordance with the provisions of Article 42.5 and 6 of the LRJ-PAC. If the time limit for resolving the case has elapsed without the express resolution being notified, the procedure shall be terminated, without prejudice to the continuation of the proceedings until the termination of the proceedings and without prejudice to the limitation of the actions carried out until the end of that period. 5. The declarations of non-compliance and of the origin of the refund shall end the administrative route, and may be brought against the same potestative replacement resources within one month, before the General Directorate of the IMSERSO, or to be directly challenged in the context of the judicial-administrative court order, in the form and time provided for by the law governing that jurisdiction. Judgment shall be delivered by the end of the proceedings and the proceedings shall be filed if the beneficiary voluntarily reintegrates the quantities for which the application is incorrect, and at any time in the proceedings. before the IMSERSO Directorate-General, before the declaration of the declaration of non-compliance and the origin of the refund is given. If the procedure has been initiated as a result of facts which may constitute an administrative infringement, they shall be brought to the attention of the competent body for the initiation of the relevant sanctioning procedure. 6. Where compliance by the beneficiary is closely approximated to total compliance and is demonstrated by an unequivocal performance to the satisfaction of its commitments, the amount to be reintegrated will be determined, in response to the proportionality criterion, by the volume and degree of non-compliance with the conditions imposed for the grant of the grant. 7. The amounts to be reintegrated shall be considered as income from public law, resulting from the application of the provisions of Law 47/2003 of 26 November, General Budget. The calls for grants shall give publicity to the means available to which the beneficiary may make the voluntary return of the grant, in accordance with Article 90 of the LGS Regulation. 8. The interest of the applicable delay in the field of subsidies shall be the legal interest of the money increased by 25%, unless the General Budget Law of the State establishes a different one, in accordance with the provisions of the Article 38 (2) of the LGS.

Final disposition first. Right of supply.

As not provided for in this Order, the provisions of Law 38/2003, of 17 November, General of Grants, in Royal Decree 887/2006 of 21 July, which is approved by the Law of Law, will be applied in an additional way. General of Grants and Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure and any other normative provision which by its nature may be applicable.

Final disposition second. Enablement.

The Director General of the Institute of Older and Social Services may, if necessary, dictate how many resolutions require compliance with the provisions of this Order.

Final disposition third. Entry into force.

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

Madrid, March 19, 2008. -Minister of Labor and Social Affairs, Jesús Caldera Sanchez-Capitan.