During the last week of March and the first week of April 2007, a storm of rain and snow has hit the Autonomous Communities of Navarra, La Rioja, Aragon and Catalonia, causing flooding in the region. overflow of the Ebro river and its tributaries. According to data from the Ebro Hydrographic Confederation, the river has reached 2,593 cubic meters per second and 7.14 meters high at its passage through Castejón (Navarra), 1,880 cubic meters per second in Asco (Tarragona), 1,635 in Torrotas (Tarragona) and 2,142 cubic metres per second in the wake of Zaragoza. The overflow of the river has caused thousands of hectares of crops to be flooded, resulting in the evacuation of some municipalities. Also, the flood has caused the flooding of rural roads, the cutting of roads in the secondary network by landslides and floods, and damage to other infrastructure such as irrigation, sewerage, schools, as well as various damages in the area. public and private property. The magnitude of the facts and their consequences require, from the constitutional principle of solidarity, and for the application of those of equity and equal treatment in relation to previous situations, to the performance of the public authorities and to the the adoption of a set of palliative and remedial measures for the areas concerned, consistent with those previously adopted on similar occasions, in order to promote the restoration of services, the repair of damage caused and the return to the normality of the areas affected by the floods. The aim, therefore, of this rule is to approve a catalogue of measures affecting several of the Member State departments and covering very different aspects, as some are aimed at reducing the tax burden, others, such as the granting of Privileged loans are intended to alleviate the impact on businesses and individuals affected. However, the immediate approval of this Royal Decree-Law, with the aim of implementing as soon as possible those measures which urgently need to be undertaken, means that the regulatory development of those areas of the Union will be deferred at a later stage. action in which it is necessary to know in greater detail the extent of the damage produced, especially when the effects of the flood, to date, do not yet permit an adequate assessment of the situation. In this way, it is intended that the State Administration can enable the appropriate appropriations and the amount necessary to finance these actions, as well as to establish the necessary coordination procedures with other administrations. In addition, the production losses caused by the aforementioned floods in the affected crops and territories make up, due to the magnitude of the damage caused, a natural disaster situation, in the terms established by the Community guidelines on State aid to the agricultural sector. In view of the fact that these contingencies do not have complete coverage under the combined agricultural insurance, appropriate mitigating measures are necessary, in line with the nature and impact of the damage caused by the the production of the territories concerned and the incomes of the farmers. In its virtue, in use of the authorization contained in article 86 of the Constitution, on the proposal of the First Vice President of the Government and Minister of the Presidency, of the Second Vice President of the Government and Minister of Economy and Finance and of the Ministers from the Interior, Development, Labour and Social Affairs, Agriculture, Fisheries and Food, Public Administrations and the Environment and prior deliberation of the Council of Ministers at its meeting on 13 April 2007

D I S P O N G O:

Article 1. Scope of application.

1. The measures established in this Royal Decree-Law will apply to the repair of the damage caused by the floods caused by the overflows in the river Ebro basin during the last week of the month of March and the first one of April of 2007.

The municipal and population centres affected by the Autonomous Communities of Navarra, La Rioja, Catalonia and Aragón, to which the measures referred to in particular apply, will be determined by the Order of the Minister of State. Interior. 2. For the purposes of such remedial actions, it shall also be understood to include those other municipal terms or population centres in which, in order to ensure the proper execution of the necessary works, the actions of the Competent ministerial departments.

Article 2. Damage to municipal infrastructure and road network of Provincial Diputations.

To projects implemented by local authorities in the municipal and population centres referred to in the previous article, relating to the repair or restoration of infrastructure, Equipment and facilities and services of municipal ownership, of the comarcas and the communities and the road network of the Provincial Diputations, will be applied to the urgent procedure, being able to be granted by the State a subsidy of up to 50% of its cost.

Article 3. Damage to other public infrastructure.

The holders of the competent departments responsible for the matter are empowered to declare the areas affected, in order to declare the areas affected, to the object that these Departments, their Autonomous Bodies and entities (i) a new system for the implementation of the new system; For the purposes indicated, the essential works to be carried out by such departments to repair damage directly caused by floods in State-owned infrastructure falling within its scope are declared to be of emergency. powers.

Article 4. Compensation for damage to agricultural and livestock production.

The damage caused by the overflows in the Ebro river basin in the agricultural and livestock farms, which, having policies in place covered by the Agrarian Insurance Plan, will have suffered, will be the subject of compensation. losses in respect of their production not covered by the combined agricultural insurance lines.

However, for the case of productions which at the time of the accident did not end the period of the corresponding insurance contract, they may also receive the previous compensation provided that the farmer (a) the insurance corresponding to the production in the preceding financial year. Compensation for damage caused to productions not included in the current Annual Insurance Plan may also be collected, except that the affected productions are guaranteed by insurance not included in the Agrarian Insurance System. Combined. Those allowances shall be made to the holders of holdings which, in the area referred to in Article 1, have suffered losses exceeding 30% of the production, in accordance with the criteria laid down by the European Union in this respect.

Article 5. Tax benefits.

1. The exemption from the duties on immovable property in respect of the financial year 2007 affecting housing, industrial and commercial establishments, agricultural holdings, work premises and the like, damaged as direct consequence of the floods, when it is established that both the persons and the goods in them have had to be rehoused in whole or in part in other different dwellings or premises until the damage is repaired suffered, or damage to crops, which are not covered by any of the following public or private insurance.

2. A reduction in the Tax on Economic Activities for the financial year 2007 is granted to industries of any kind, commercial establishments and professionals whose premises of business or property affects that activity have been damaged as a direct result of the flooding, provided that they have had to be rehomed or damage has been caused to the temporary closure of the activity. The indicated reduction shall be proportional to the time elapsed from the day on which the cessation of the activity has occurred until its restart under normal conditions, either on the same premises or on other persons authorised for that purpose, without prejudice to consider, where the gravity of the damage produced from origin to it, the assumption of cessation in the exercise of the activity, which will take effect from 31 December 2006. 3. The exemptions and reductions in quotas in the taxes referred to in the preceding paragraphs shall include those of surcharges legally authorised. 4. Taxpayers who, having the right to the benefits provided for in the preceding paragraphs, would have satisfied the receipts corresponding to that tax year may request the refund of the quantities entered. 5. The processing of vehicle casualties, requested as a result of the damage caused by the floods, and the issue of duplicates of traffic permits or driving licences destroyed or lost by those causes shall not be due to the fees for the respective services of the Central Traffic Headquarters. 6. The decrease in income in local taxes that the previous paragraphs of this article produce in the Councils and Provincial Diputations will be compensated by the General Budget of the State, in accordance with the established In Article 9 of the recast text of the Local Government Law Regulatory Law, approved by the Royal Legislative Decree of 5 March.

Article 6. Special tax reductions for agricultural activities.

For agricultural holdings and activities carried out in areas determined by the Order to be developed under Article 1 of this Royal Decree-Law, and in accordance with the provisions of paragraph 4.1 of the Article 37 of the Regulation on the Income Tax of the Physical Persons, approved by Royal Decree 439/2007 of 30 March, and Article 37 (4.1) of the Value Added Tax Regulation, approved by Royal Decree 1624/1992, of 29 December, the Ministry of Economy and Finance, in the light of the Ministry of Agriculture, Fisheries and Food may, by way of exception, authorise the reduction of the net yield rates referred to in Order EHA/804/2007 of 30 March 2007, for which the method of estimation is developed for the year 2007. objective of the Income Tax of the Physical Persons and the simplified special regime of the Tax on the Value Added.

Article 7. Labour and social security measures.

1. The cases of employment regulation which have their cause in the damage caused by the floods shall be taken into account as a result of a situation of force majeure, with the consequences arising from Articles 47 and 51 of the text. recast of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995 of 24 March. The General Treasury of Social Security may exempt the employer from the payment of the contributions to the Social Security in the first case for the duration of the suspension period, with the condition of that period remaining as effectively listed by the worker. In the event of termination of the contract, the workers ' compensation shall be borne by the Salarial Guarantee Fund, subject to the legally established limits.

In cases where the suspension of contracts or the temporary reduction of the working day on the basis of exceptional circumstances is resolved, the employment authority may authorise the time when the contract is suspended. In the case of unemployment benefits, covered by Title III of the recast of the General Law on Social Security, adopted by the Royal Legislative Decree 1/1994 of 20 June, which will bring its immediate cause in the floods, compute for the purpose of consuming the established maximum periods of perception. It may also authorise the receipt of unemployment benefits for workers included in those files which do not have the necessary periods of contribution to be entitled to them. 2. Businesses and self-employed persons, including in any social security scheme, may apply for and obtain, on the basis of the damage suffered, a moratorium of up to one year without interest in the payment of the contributions Social Security, including actual days, corresponding to the months of February and March 2007, except in the case of workers of the Special Regime of Autonomous Workers, which would correspond to the months of March and April 2007. 3. Social security contributions which are entitled to the benefits provided for in the preceding paragraphs and have satisfied the quotas corresponding to the exemptions or the moratorium in question may ask for the refund of the amounts entered, including, where appropriate, interest on late payment, surcharges and costs incurred. If the person who is entitled to the refund is liable to the Social Security for other periods, the credit for the refund will be applied to the payment of outstanding debts with the Social Security in the form that is legally applicable. 4. To carry out the repair of the damage caused, the Public Administrations and the non-profit entities may request from the Public Employment Services the membership of workers recipients of the benefits unemployment for social partnership work, in accordance with the provisions of Article 213.3 of the recast text of the General Law on Social Security.

Article 8. Arrangements for procurement.

1. For the purposes of Article 72 of the recast text of the Law on Public Administration Contracts, approved by the Royal Legislative Decree 2/2000 of 16 June, they will have the consideration of works, services, acquisitions or emergency supplies for the repair or maintenance of the infrastructure and equipment service, as well as the replacement works of goods damaged by the disaster, whichever is the same.

2. To those same effects, the water infrastructure, the roads and, in general, any that have been affected by the floods, are included in any case. 3. The occupation of the goods affected by the expropriations resulting from the performance of the works referred to in this article is declared urgent for the purposes laid down in Article 52 of the Law on Compulsory Expropriation, 16 of December, 1954. 4. In the processing of the procurement files not included in Article 129.2 of the recast of the Law on Public Administrations Contracts, it shall be exempt from the prior requirement for the availability of land, without prejudice to its effective occupation is not done until the occupation act is formalised.

Article 9. Aid for damage to housing and property.

For personal aid for damage to habitual housing and first need, the concession procedure provided for in Royal Decree 307/2005 of 18 March 2005 on the granting of subsidies in respect of the attention to certain needs arising from emergency or catastrophic situations.

Article 10. Aid to Local Corporations for emergency expenses.

1. The grants awarded by the Ministry of the Interior to local authorities for emergency expenses will apply to them as set out in Royal Decree 307/2005 of March 18, for this concept. They shall not be subject to any repairs or repositions of an infrastructural nature referred to in Article 2 of this Royal Decree-Law, however, which may be supported by those indeferrals which, in the same field of The application referred to in Article 1 (2) of Regulation (EU) No No 2014 has been implemented in order to ensure the functioning of the essential public services and to ensure the life and safety of persons.

2. For these purposes, the time limit for the submission of applications for aid referred to in the preceding paragraph shall start from the day following that of the publication in the Official Journal of the State of the Order to be issued in the development of Article 1 of this Royal Decree-Law. 3. Aid to be granted under this Article and in the preceding Article shall be financed from appropriations 16.01.134M.482 and 16.01.134M.782 " Current transfers and capital to families and non-profit institutions for the purposes of the (a) any order for reasons of claims, disasters or other recognised emergencies "and 16.01.134M.461 and 16.01.134M.761" Current transfers and capital transfers to local corporations for the purposes of any order arising out of claims, (a) disaster or other recognised urgency, provided, as an extension, in the current budget of the Ministry of the Interior.

Article 11. Preferential lines of credit.

The Institute of Official Credit (ICO), in its capacity as the State Financial Agency, is instructed to implement a line of mediation loans, for which it will seek the collaboration of credit institutions with implementation in the Autonomous Communities concerned, with the appropriate cooperation agreements signed with them.

The overall amount of the loan line will be determined in the provisions that are in development for this Royal Decree-Law, once the damage assessment has been completed. The Government Delegations and the Insurance Compensation Consortium shall forward to the Institute of Official Credit the relationship of the companies, natural or legal, potentially beneficiaries of this line of loans, with the expression of their identification and of the maximum amount of damage assessed. The loan line, which will be used to finance the repair or replacement of industrial and commercial installations and equipment, agricultural, livestock and irrigation, motor vehicles, motorcycles and mopeds, vehicles trade, agricultural machinery and working premises of professionals who have been damaged as a result of the floods, shall be carried out on loan operations granted by those financial institutions, the characteristics of which shall be:

(a) Maximum amount: The damage assessed by the Delegation, in the affected Autonomous Communities, or the Subdelegation of the Government of the province concerned, or, where appropriate, by the Insurance Compensation Consortium, discounted, where appropriate, the amount of the credit that they have been able to subscribe from preferential credit lines to be established on the initiative of the respective autonomous communities.

b) Deadline: 5 years, including 1 year of absence of principal. c) Interest: The type of transfer by the ICO to the financial institutions will be 1.50 percent, with a maximum margin of intermediation for these of 0.50 percent. Consequently, the maximum final rate for the borrower will be 2 per cent SAD. (d) Processing: Applications shall be submitted to the financial institution which shall decide on the granting of the loan, the risk of the operation being at its expense. e) Vigency of the line: Six months from the entry into force of the regulatory development standard referred to by the Second Additional Disposition of this Royal Decree-Law.

The instrumentation of the line of loans referred to in this Article shall be carried out by the Institute of Official Credit, in the performance of the functions referred to in the additional provision sixth, two, 2, paragraph a, The Royal Decree-Law 12/1995 of 28 December 1995 of urgent measures in budgetary, tax and financial matters, and, in its virtue, the bankruptcy which for the ICO implies the differential between the cost of the market of the obtaining of the resources and the The aforementioned rate of 1.50 percent will be covered by the General State Budget.

Article 12. Cooperation with local authorities.

The holder of the Ministry of Public Administrations is empowered to propose the payment of the grants referred to in Article 2, with a view to the credit that will be enabled for these purposes, with the character of the incorporation, in the budgets of that department.

The maximum amount of such credit will be set out in the implementing and development provisions of this Royal Decree-Law, as soon as the valuation of the damages is known. Similarly, the holder of the Ministry of Public Administrations is empowered to establish the procedure for the granting of the said grants, as well as their monitoring and control, in the framework of the economic cooperation of the State to investments by local authorities.

Article 13. Inter-ministerial Commission.

1. An Inter-Ministerial Commission is hereby established for the implementation of the measures established in this Royal Decree-Law, chaired by the Director General of Civil and Emergency Protection, and composed of representatives of the Ministries of Economy and Finance, of the Interior, Development, Labor and Social Affairs, Agriculture, Fisheries and Food, the Presidency, Public Administrations and the Environment, as well as the Government Delegates in the affected autonomous communities.

A representative of the Insurance Compensation Consortium and the other of the Institute of Official Credit will also participate in the Commission. 2. The follow-up of the measures provided for in this Royal Decree-Law will be carried out by the Commission referred to in the previous paragraph, in coordination with the authorities of the Autonomous Communities concerned, through the Government Delegations.

Article 14. Insurance Compensation Consortium.

1. The damage assessments referred to in Article 9 of this Royal Decree-Law shall be carried out by the Insurance Compensation Consortium, upon request made by the Delegate or Subdelegate of the Government of the affected territory.

2. The Consortium shall be entitled to the payment by the General Administration of the State of the work of assessment in accordance with the scale of professional fees which the Consortium has approved for its insurance expert experts. 3. In order to facilitate the processing of aid and the assessment of damage, the competent authority and the Insurance Compensation Consortium may transmit the data on beneficiaries of the aid and compensation they grant, their the respective amounts and the goods concerned.

Article 15. Agreements with other public administrations.

The General Administration of the State will be able to hold with the Autonomous Communities and with other Public Administrations the collaboration agreements that demand the implementation of this Royal Decree-Law.

Additional disposition first. Limits of the aid.

The value of the aid granted under this Royal Decree-Law, in terms of material damage, may in no way exceed the difference between the value of the damage produced and the amount of other aid or (a) to be declared compatible or complementary, which may, by the same concepts, be granted by other public, national or international bodies or be in accordance with the existence of insurance policies.

Additional provision second. Financing of the measures.

The financing of the cost of the measures contained in this Royal Decree-Law will be realized in the provisions of the development of this norm, once known the valuation of the damages produced.

Additional provision third. Damage to public infrastructure owned by the communities of regants.

For the purposes set out in Article 3, the works to be carried out by the Ministry of Agriculture, Fisheries and Food to repair the damage caused to public infrastructure owned by the communities are declared emergency. of regants, which fall within its sphere of competence.

Additional provision fourth. Advances in aid linked to certain loans for the improvement and modernisation of agricultural structures.

In the municipal terms affected by the floods, in preference, the advance payment of the total amount of the aid for the repayment of the principal of the loans may be made in advance (a) under Royal Decree 613/2001 of 8 June for the improvement and modernisation of the structures for the production of agricultural holdings, of the dossiers for which the corresponding final certification of the production of agricultural holdings is available; commitments and investments.

Additional provision fifth. Collaboration agreements for the restoration of agricultural parcels and expenditure on livestock farms.

The Ministry of Agriculture, Fisheries and Food will be able to subscribe to the public, regional and local governments of the autonomous communities affected by the floods. the collaboration agreements necessary for the identification and financing of the actions necessary for the restoration of those agricultural parcels which have been affected in their structure, as well as for the reduction of the costs incurred by the the movement and maintenance of the livestock affected by the floods.

Final disposition first. Powers of development.

The Government and the various holders of the Ministerial Departments, within the scope of their powers, will dictate the necessary provisions and set the deadlines for the implementation of the provisions of this Royal Decree-Law.

Final disposition second. 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 13, 2007.

JOHN CARLOS R.

The President of the Government, JOSÉ LUIS RODRÍGUEZ ZAPATERO