The Community regulatory framework applicable to European funds in the 2007-2013 programming period is basically constituted by Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down the rules for the application of the rules of the general provisions concerning the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999, by Regulation (EC) No 1080/2006 of the European Parliament and of the Council of 5 July, on the European Regional Development Fund and on the repeal of Regulation (EC) No 2121/2004 Council Regulation (EC) No 1783/1999 of 11 July 2006 establishing the Cohesion Fund and repealing Regulation (EC) No 1164/94. Article 56 of Council Regulation (EC) No 1083/2006 of 11 July 2006 sets out in paragraph 4 that the eligibility rules for expenditure shall be established at national level, and that those rules shall cover all expenditure declared in the framework for each operational programme. This regulation is a new feature of the previous regulation, since in this regulation common eligibility rules for all Member States, collected, for the European Regional Development Fund, are laid down in Regulation (EC) No 1364/2000. Commission Regulation (EC) No 1685/2000 of 28 July (subject to several subsequent amendments) and the Cohesion Fund by Commission Regulation (EC) No 16/2003 of 6 January 2000. Article 31 of Law 38/2003, of 17 November, General of Grants, as well as Article 56 of Council Regulation (EC) No 1083/2006 of 11 July 2006 and the rules of 11 July 2006, have been taken into account in the preparation of the rules adopted. specific eligibility as provided for in Article 7 of Regulation (EC) No 1080/2006 of the Council of 5 July for the European Regional Development Fund and Article 3 of Council Regulation (EC) No 1084/2006 of 11 July 2006 on the the Cohesion Fund. The approved rules are organised in a general rule on eligible expenditure, another on expenditure which is not eligible, and details on the following the requirements to be met by certain types of expenditure to be eligible. Having regard to Article 12.2 of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State, which attributes to the Ministers the exercise of regulatory power in the terms provided for in the legislation specific and Law 38/2003, of November 17, General of Grants. In its virtue, on a proposal from the Directorate-General for Community Funds and in agreement with the Council of State, I have:

Single item. Approval of the rules on eligible expenditure.

The rules on eligible expenditure for the operational programmes provided for in Article 37 of Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions are hereby approved. concerning the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999, which are financed by the European Regional Development Fund and the Cohesion Fund, the text of which is inserted below.

Single end disposition. Entry into force.

This ministerial order will enter into force the day after its publication in the "Official State Gazette". However, the rules on eligible expenditure which are laid down shall apply to the expenditure actually paid from 1 January 2007.

Madrid, February 26, 2008. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

Rules on eligible expenditure for operational programmes financed by the European Regional Development Fund (ERDF) and the Cohesion

1. Eligible expenditure. General rule.

The eligible costs must be in a way that is not covered by the co-financed operation, without any restrictions other than those resulting from the applicable Community legislation and national legislation, and those contained in the present rules.

The actions co-financed by the ERDF falling within the scope of Article 3 of Regulation (EC) No 1081/2006 shall comply with the rules on overpayment as laid down in Article 11 of that Regulation. Regulation and, where appropriate, those established in accordance with Article 56.4 of Regulation (EC) No 1083/2006 for the ESF.

2. Ineligible expenditure.

The following expenditure shall not be entitled to the contribution of the ERDF or the Cohesion Fund: (a) debtor interest.

b) other financial expenditure, except for interest subsidies collected in support schemes. (c) housing. (d) decommissioning of nuclear power stations. (e) the tax on recoverable value added and the general indirect tax recoverable, as well as taxes of a similar nature that are recoverable. (f) personal or income taxes. (g) contributions in kind. (h) interest, surcharges and administrative and criminal penalties. (i) costs of court proceedings. (j) costs of bank or other guarantees, except for guarantees of the cost of the guarantee collected in support schemes. (k) the acquisition of goods and services through public contracts:

1. º The discounts made.

2. The payments made by the contractor to the Administration in terms of the rate of work address, quality control or any other concepts involving income or discounts resulting from the performance of the contract. 3. The payments made by the beneficiary resulting from changes in public contracts, while their eligibility is not accepted by the Directorate-General for Community Funds.

3. Land and real estate.

1. The acquisition of land and immovable property in which there is a direct link between the purchase and the objectives of the operation shall be eligible.

2. The acquisition of land shall not be eligible for an amount exceeding 10% of the total eligible expenditure of the operation concerned. However, in respect of operations co-financed by the ERDF, in duly justified exceptional cases, the managing authority may allow a higher percentage for operations relating to the conservation of the environment. 3. The acquisition of immovable property shall be used for the purposes and during the period expressly provided for in the act of selection of the co-financed operation. 4. In any event, the eligible amount may not exceed the market value of land and property, which must be credited by means of an independent valuer's certificate duly accredited and registered in the corresponding official register. This certificate shall not be required in the case of acquisitions by means of compulsory expropriation, provided that the procedure laid down in its specific rules for fixing the price is followed. 5. Purchases of land or immovable property belonging to or belonging to the body responsible for the implementation or to another body or entity, directly or indirectly, shall not be eligible for eligibility. linked to or related to it.

4. Depreciation costs.

The cost of depreciation of inventoried goods shall be eligible, provided that the following conditions are met: (a) that the acquisition of the amortised assets has not been the subject of co-financing by the funds, or have been the subject of any other grant,

b) that the amortisation is calculated in accordance with the national public and private accounting rules, and (c) that the cost relates exclusively to the period of eligibility of the operation.

5. Overheads.

The general expenses shall be eligible provided that they meet the following requirements: (a) expressly stating their inclusion in the act of selection of the co-financed operation, in accordance with the criteria approved by the Committee of Tracking, and

(b) which are based on actual costs attributable to the execution of the transaction in question in accordance with the generally accepted accounting principles and standards, or in real average costs attributable to the transactions of the same type.

flat-rate amounts based on average costs shall not exceed 25% of the direct costs of an operation which may affect the level of overheads. The calculation of the lump sums shall be properly documented, on the basis of a reasoned technical report, before the first statement of expenditure to be included, and shall be reviewed at least annually. 6. Second hand equipment goods.

The acquisition costs of second-hand equipment shall be eligible provided that they meet the following requirements: (a) the seller's statement on the origin of the goods and on which they are not been the subject of any national or Community grant, and

(b) the price may not be higher than the market value and shall be lower than the cost of similar new goods by crediting these ends by means of independent appraiser certification.

7. Expenditure of administrations and public bodies relating to the preparation or implementation of operations.

1. In addition to the technical assistance for the operational programme in accordance with Article 46 of Council Regulation (EC) No 1083/2006 of 11 July 2006, the following expenditure shall be eligible for expenditure by the public authorities during the preparation or execution of an operation: (a) the costs of professional services provided by a public authority other than the beneficiary during the preparation or execution of an operation;

(b) the costs of services relating to the preparation and execution of an operation provided by a public authority where the latter is the beneficiary and is executing an own-account transaction without recourse to external service providers.

2. The public authority concerned shall either invoice the beneficiary for the costs referred to in point (a) of paragraph 1 or certify those costs on the basis of documents of equivalent value which permit the identification of the actual costs paid by the authority in respect of the transaction.

3. The costs referred to in point (b) of paragraph 1 shall be eligible where they are additional costs related to actual expenditure and directly paid out of the co-financed operation. 4. For the purposes set out in this Standard, the public authority or body shall be deemed to be an entity which carries out "public expenditure" as defined in Article 2 of Council Regulation (EC) 1083/2006 of 11 July 2006.