The Institute of fiscal studies, created by the Decree 2273/1960, of 1 December, the Ministry of finance, was established as a response to the need to carry out permanent and systematic research on the improvement of the fiscal institutions and its constant adaptation to the requirements of economic and social policy.
For his part, law 14/2000, of 29 December, measures fiscal, administrative and Social order, created the Agency autonomous Institute of fiscal studies. Subsequently, in the Royal Decree 63/2001 of 26 January, which approved its Organic Statute, duties which are the following were developed: to) the research, study and economic and legal advice in matters relating to revenue and public expenditure and its impact on the economic and social system, as well as the analysis and exploitation of the tax statistics.
(b) the assistance and collaboration with bodies of the Administration convened the entrance exams for the selection of officials of bodies attached to the Ministry of finance and economy with administration and management of public finances.
(c) the training of the officials and other staff in the specific areas of public finances, including the techniques of administration and management financial and taxation, budgeting and public spending, as well as training activities which are entrusted to it, to the effect, in cooperation with the governing bodies of the departments and in accordance with their needs, developing corresponding training programs in the medium and long term.
(d) the development of relations of coordination and cooperation with other centres, institutes, schools of public administration, universities, institutions, agencies and other financial, national, and international authorities in the field studies and research on tax systems and public spending or education and training of staff with administrative functions in these matters.
((e) the common nature and management of the resources and means assigned to the autonomous body f) editing and dissemination of official publications related to the activity of the Institute, for the best performance of competencies described in the preceding paragraphs.
(g) any others assigned to him by legal or regulatory standards.
Therefore, the Institute specializes in ongoing research at the highest level for those subjects or aspects that comprise or influence in the financial activity of the public sector, and pursues the dissemination of research and studies mentioned above. It also seeks to make a permanent research staff development and training of those groups that, gathering sufficient guarantees, express interest in research and the study of the financial activity of the public sector, as well as support for previous activities through publications, documentation service and the library.
Of this set of activities, in some cases it is required to carry out a typically subvencional activity, under the regime envisaged in law 38/2003 of 17 November, General grant and in their regulation of development, recently approved by Royal Decree 887/2006, of 21 July. In this sense, article 17.1 of the aforementioned law establishes the obligation of Ministers establish the appropriate regulatory bases of subsidies intended for grant, so that, according to paragraph 1 of article 17 reviewed, these databases will be adopted by ministerial order, in accordance with the procedure laid down in article 24 of the Law 50/1997 27 November, the Government, and legal services and the corresponding delegate intervention, report and will be published in the «Official Gazette».
By virtue of all this, following a report from the law of the State of the Ministry of economy and finance and the Executive intervention in the Institute of fiscal studies, have seen fit to have: single article.
1 approve the regulatory bases of the concession, in regime of competitive, subsidies, grants, scholarships or permission, subject to the law 38/2003, 17 November, General grants, in matters of training and research relating to budgetary and fiscal activity of public finances contained in the annex to this order.
2. entry into force. This order shall enter into force the day following its publication in the "Official Gazette".
Madrid, March 5, 2007-the second Vice-President of the Government and Minister of economy and finance, Pedro Solbes Mira.
Annex regulatory Bases for grants by the Institute fiscal first. Object.
1. the present order aims to approve the regulatory bases of the concession, in regime of competitive, subsidies, grants, scholarships or awards, subject to law 38/2003 of 17 November, General grant, in matters of training and research relating to budgetary and fiscal activity of public finances. In particular, and among other scholarships for graduates in matters relating to budgetary and fiscal activity of public finance, scholarships for Ibero-American officials as well as awards for doctoral theses on matters of financial and tax law and public economics.
On the contrary, this order shall not apply to any awards the Institute of fiscal studies be granted and which are granted without prior request of the beneficiary.
2. subsidies will aim at contributing to the development and encourage and promote research as well as training in different fields, in the service of policies and strategic objectives of the Ministry of economy and finance, all framed within the lines of action of the Institute of fiscal studies, to specify in the respective calls.
The second. Principles of application and legal regime.
1 subsidies regulated by this order management will take place in accordance with the principles set out in article 8 of law 38/2003 of 17 November, General of grants: to) advertising, transparency, concurrence, objectivity, equality and non-discrimination.
(b) effectiveness in the fulfilment of the objectives set by the issuing administration.
(c) efficiency in the allocation and use of public resources.
2 grants by the Institute of fiscal studies shall be subject to the provisions of: to) the law 38/2003 of 17 November, General grant.
(b) the Royal Decree 887/2006, of 21 June, which approves the regulation of the law 38/2003, 17 November, General grant).
c) the Law 47/2003 of 26 November, General budget.
3. in any case shall apply on a supplementary basis, the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure.
1. the Institute of fiscal studies will make public the necessary calls for the granting of subsidies, which will take place in regime of competitive concurrence, pursuant to the first paragraph of article 22 of law 38/2003 of 17 November, General grant. These calls will determine the budget appropriations to which shall be charged subsidies and, where appropriate, designated priorities for its grant, taking into account the existing grants Strategic Plan.
2. the procedure for the award will begin officially, through call for proposals public, that it must be approved by the Director of the Institute of fiscal studies and published in the Official Gazette, which will be expressly of law 38/2003 of 17 November, General grant of this order and, in the latter case , of the official journal in which it is posted.
3 call for proposals should include: to) the number of announced grants and the compatibility or incompatibility with other convened.
(b) the purpose, conditions and purpose, as well as, where applicable, duration of the same.
(c) the determination that the award will take place on a competitive basis.
(d) the specific requirements that must be fulfilled by applicants and the way to prove them, to ensure conditions of effective competition.
(e) the deadline for submission of requests and organ that have direct, to which they shall apply the provisions of article 23.3 of the law 38/2003 of 17 November, General subsidies.
(f) the application of the call model.
(g) documentation that shall accompany the application form.
(h) the criteria for the evaluation of applications.
(i) the indication of the competent bodies for the statement and resolution of the procedure.
(j) the total maximum amount of subsidies within the available funds or, failing that, the amount estimated in each, as well as the form of payment for the same.
((k) the deadline to resolve the procedure and notified the corresponding resolution of granting l) the period during which beneficiaries waivers allow the granting of the subsidy applicants better positioned in the ratio provided for in the seventh Base of this order.
((m) means of notification or publication, in accordance with the provisions of article 59 of the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure, ensuring a proper dissemination and accessibility for stakeholders n) the deadline and form of justification by the beneficiary of the fulfillment of the purpose for which the grant was awarded.
(n) where applicable, the possibility of reformulation of applications in accordance with the provisions of article 27 of law 38/2003 of 17 November, General subsidies.
(o) indication that the resolution put an end to the administrative procedure.
4. exceptionally, the call will set an additional amount applied to the granting of subsidies will not require new call, provided is expected to obtain the necessary funding at any time prior to the resolution of concession and this financing comes from leftovers of previous calls whose credits to transfer, or generations, additions or extensions of credit in accordance with the provisions of article 58.2 of the Royal Decree 887/2006 , 21 June, which approves the regulation of the law 38/2003, 17 November, General grant.
Where several calls for a same budget year make use of the option provided for in this paragraph, the determination of the call or calls that acrecerán additional credits earned will result when is advertising the availability of the same declaration, without being generated right before and aside from that determination can be understood.
The period laid down in the letter l) of the previous paragraph, appropriations which, eventually, be released from the resignation of the beneficiaries may not finance the additional amounts of calls in which has been made use of regulated in this section faculty.
-Fourth. Beneficiaries and collaborators.
1. you can access the status of beneficiaries of subsidies regulated by this order the Spanish citizens and foreigners, as well as legal persons and entities public or private, national or foreign, who are in the situation that based its award or that the circumstances provided for in these regulatory bases and which satisfy the requirements laid down in the law 38/2003 November 17, General grant and in the call for proposals.
2. the calls can collect the existence of entities that will meet the requirements and obligations contained in the law 38/2003 of 17 November, General grant. Through these collaborative entities, which will be formalized the agreement provided for in article 16 of law 38/2003 of 17 November, General grants, shall be the payment of the subsidy beneficiaries when thus the call to dispose.
Quinta. Procedure: instruction and resolution.
1 corresponds to the statement of the procedure for granting of subsidies to the body designated in the corresponding call, which will be sent the documentation submitted to the Commission for assessment so that the latter proposal final award, duly motivated, the Director of the Institute of fiscal studies, which will be responsible for its resolution.
2. the granting of subsidies will be a proposal from a Commission of appraisal, designated by the Director of the Institute of fiscal studies in the corresponding call, chosen among members of the aforementioned Institute, officers or other professionals having relationship to convened subsidies. If other bodies other than the Institute of fiscal studies participate in a program of grants, the Commission shall be appointed in the timely announcement and will be composed of representatives of both entities. In this case his appointment will result in a proposal of the holder of the participating entity.
3. the Commission's assessment, in a period not exceeding two months from the date of expiry of the deadline for presentation of instances, rise to the Director of the Institute of fiscal studies, the timely proposal for resolution of the selected candidates and substitutes for the case of renunciation by the owner to grant obtained.
4. in accordance with the provisions of article 10 of law 38/2003 of 17 November, General grants, subsidies referred to in this order shall be granted, by administrative decision, the Director of the Institute of fiscal studies, approval of expenditure adequate and sufficient, and a proposal from the Commission's assessment. By making the selection in competitive concurrency, and when taking into account only the documentation provided in the application, may dispense with the formality of audience based on the attendant circumstances, in accordance with the provisions of article 24.4, third paragraph of law 38/2003 of 17 November, General subsidies.
6th. Assessment criteria.
1. the assessment and selection of beneficiaries will be held in accordance with the principles of competition, objectivity, advertising and non-discrimination. The calls for subsidies will realized and fixed the weighting or priority of endpoints depending on the nature of the subsidies or grants convened.
2. Notwithstanding the provisions of the preceding paragraph, in the assessment of the merits and requirements to access awards convened by the Institute of fiscal studies, the following criteria will assess, among others,: 1 in case of PhD theses, rating issued by the judge of the thesis.
2. relevance of the contributions of theoretical or applied.
3rd interest of the subject for the activities developed by the Institute of fiscal studies.
3. for the assessment of grants or other of training of researchers that grants the Institute of fiscal studies, the call of subventions will specify the maximum score and which of the following criteria of assessment among others, may be applied on the basis of the research area to which link is the grant: 1 academic record.
2. computer skills justified with the corresponding certification.
3rd language, accredited documented skills.
4th extension of studies in library and information science courses.
5 knowledge in the management of library management programs accredited documents.
6 postgraduate courses related to the research area to which links the scholarship or grant.
7th stays in centres of research and teaching experience related to the area of research that links scholarship or grant 8 personal interview, which will be valued the ability to work in team and the methodology to follow in any research work.
4. for the assessment and selection of scholarships and subsidies granted by the Institute of fiscal studies for the training of officials, national or foreign, may be taken into account, among others, the following criteria: 1 professional experience and accredited technical knowledge.
2nd level of responsibility for the functions of the post of work performed to the date of resolution of the call.
3rd level of relationship between the course and the functions performed.
5. for the rest of subsidies they grant the Institute of fiscal studies will be objective criteria for the selection of beneficiaries, in particular, merit scholars, scientists and professionals of applicants, language skills, quality, scientific technical and the viability of the project or subsidised activity, the result of a personal interview and any other that is considered appropriate in each call concrete for a better assessment of applicants.
Seventh. Resolution, resources and publicity.
1 complete the selection process, convened grants will be awarded by administrative decision of the Director of the Institute of fiscal studies, in accordance with the provisions of article 25 of law 38/2003 of 17 November, General grants prior approval of adequate expenditure and sufficient for this purpose. Resolution of granting may declare void, totally or partially.
2. the final decision shall contain applicants that the grant is awarded and the rejection expressed remaining requests in the same way, should contain a relation, orderly and scored, applicants that fulfill administrative and technical conditions for acquiring the status of beneficiary, have been ignored their claims exceeded the amount set in the call.
The final resolution, granting or denying grant, shall be notified to each of the applicants within the period of ten days to count since it was issued. If it is so provided in the relevant invitation to participate, the individual notification may be replaced by the publication of the final decision in the Official Gazette, on the Bulletin Board of the headquarters of the Institute of fiscal studies site in Avenida Cardenal Herrera Oria, no. 378 (Bldg. (A), Madrid and on the website of the Institute of fiscal studies (http://www.ief.es).
3. beneficiaries shall be obliged to demonstrate its acceptance to the granting of the subsidy within a maximum period of fifteen days from its notification or publication, unless the call to establish a different term. The absence of acceptance in this period will determine the renunciation of the granted subsidy.
In the event that any of the beneficiaries makes his express or tacit renunciation to the granting of the subsidy, you can remember its grant, provided credit in the required amount, to the applicant or applicants who are better positioned in the ratio provided for in the preceding paragraph, to acceding to the grant proposal in the non-extendable term of ten days is released.
4. the maximum period to resolve and to notify the grant or refusal of subsidies will be set which, for each case, the corresponding call, which may not exceed six months. The maximum deadline which had set in the call without having reported resolution of granting, legitimate stakeholders to understand rejected by administrative silence the application for award of the grant in accordance with the provisions of paragraphs 4 and 5 of article 25 of law 38/2003 of 17 November, General grant.
5. the resolution of the procedure puts an end to the administrative procedure. Against it may be brought contentious resource to the Central Court of the contentious administrative within two months from the day following its notification, in accordance with articles 9.c) and 46.1 of law 29/1998, of 13 July, regulating the contentious or, optionally, appeal before the same body which issued the act within the period of one month from the day following to the of its notification pursuant to articles 116 and 117 of the law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure.
Octave. Amount, support and payments.
1. the amounts and the form of payment of the subsidies granted by the Institute of fiscal studies will be determined in the respective call which will specify, within the budgetary limits, if the funding is fixed or variable, and if the payment can be done in single or fractionated, payment in advance or subsequent to the completion of the funded activity. According to the eligible expenditure the call will specify whether or not the retention on account of the tax on the income of physical persons and, if admitted the payment in advance of the grant, if the beneficiaries must provide guarantee.
2. the compatibility or incompatibility of the subsidies granted by the Institute of fiscal studies with other types of subsidies, grants, awards or other income that financed the same subsidized activity will be specified in the call. However, obtaining concurrent other types of aid, grants or awards, national or foreign, public or private, for the same purpose and the same beneficiary as well as any alteration of the conditions taken into account for the granting of the subsidy may lead to an amendment to the resolution of concession and, where appropriate, to the repayment of the subsidy.
Novena. Obligations of the beneficiaries and duty of justification.
1 beneficiaries of subsidies granted by the Institute of fiscal studies are obliged, in General, to the fulfilment of the obligations referred to in article 14 of law 38/2003 of 17 November, General grants, and in particular a: to) expressly accept the conditions and obligations laid down in the regulatory bases and the call for subsidies as well as the resolution of concession.
(b) meet the goal, project, activity or adopt the behavior that the granting of subsidies, based on the terms and conditions specified in the corresponding call.
(c) justify to the Institute of fiscal studies or collaborating, in his case, compliance with the requirements and conditions for the grant to attend as well as the carrying out of the activity and the fulfillment of the purpose determining the grant or subsidy enjoy.
(d) notify the Institute of fiscal studies obtaining other grants, aid, income or resources that finance the subsidised activities.
(e) provide proof prior to issue resolution of granting that is current in meeting their tax obligations and against Social Security, in the form determined in article 22.2 of the regulation of law 38/2003, General subsidies.
However, when the beneficiary not forced to submit statements or documents referred to in the previous obligations, compliance will be responsible for declaratively.
(f) provide much information required them by the Institute of fiscal studies, by the General intervention of the administration of the State and the Court of Auditors and undergo physical actions that make these bodies in connection with the award or justification for the subsidy.
(g) keep supporting documents for the application of the funds received, including electronic documents, insofar as they may be subject to verification or control or prove the justification of the grant.
(h) comply with the obligations or duties established specifically for each type of subsidy, the respective call for proposals.
2 in accordance with the provisions of article 30 of the law 38/2003 of 17 November, General grant and with the conditions or requirements that, for each type of subsidy, determine the relevant invitation to participate, the justification of subsidies granted by the Institute of fiscal studies may be any of the following modes: to) prior upon presentation of the documentation that accredits the requirements demanded in the summons to attend grant.
(b) with subsequent to the time of grant, in the terms and conditions fixed by the relevant invitation to participate, through the presentation of a justification of the eligible expenditure account or upon presentation of the documentation that accredits the activity funded in accordance with the regulation of article 30.2 of the Act grants and articles 72 to 75 of the rules of procedure.
Tenth. Non-compliance, resignation and reinstatement of subsidies.
1 failure to comply with the beneficiary's obligations that are incumbent on you set forth in this order and other applicable regulations, as well as that established in the resolution of granting, will lead to the reinstatement of the subsidy and the payment of interests on late payments since the payment of the grant in accordance with the provisions of article 37 of law 38/2003 , 17 November, General grant. In such cases shall apply the procedure laid down in articles 42 and 43 of the above-mentioned legal norm.
2. Likewise, any alteration of the conditions taken into account for the granting of subsidies does result in modification of resolution of granting.
3. the Institute of fiscal studies may agree to the total or partial refund of the sums received on the basis of the cause or reason for reinstatement if compliance by the beneficiary is approaching the full compliance of the subsidized activity significantly and credited a performance unambiguously aimed at the fulfilment of their obligations.
4. in case of resignation, the beneficiary shall submit the substantiated application, addressed to the Director of the Institute of fiscal studies, who will resolve, if necessary, the total or partial refund of amounts received or only cancellation of outstanding tickets. In such cases the subsidy may be granted to the beneficiary alternate according to the order of score obtained in the selection process.
5. subsidies granted by the Institute of fiscal studies are subject to the regime of offences and penalties established in title IV of law 38/2003 of 17 November, General subsidies.