Royal Decree 1041 / 2005, Of September 5, By Which Modify The General Regulations On Registration Of Companies And Affiliation, High, Low, And Variations Of Workers In Social Security Data; Trading And Settlement Of...

Original Language Title: Real Decreto 1041/2005, de 5 de septiembre, por el que se modifican los Reglamentos generales sobre inscripción de empresas y afiliación, altas, bajas y variaciones de datos de trabajadores en la Seguridad Social; sobre cotización y liquidación de...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Different aspects of the management of Social Security whose competence is attributed to the General Treasury of the Social Security, such as registration and membership and coverage of occupational hazards and temporary disability arising from common contingencies, is already formalized by the own Treasury regarding the subscribed with the mutual of accidents and professional illnesses of the Social Security quote and liquidation, as well as the collection of resources and, finally, the heritage of Social Security, are subject to Regulation by different regulations, general provisions, approved by Royal Decree.
It's the actual decrees 1221 / 1992, of 9 October, on the heritage of Social Security; 2064 / 1995, of 22 December, which approves the general regulation on price and liquidation of other rights of Social Security; 84/1996 of 26 January, approval of the general regulation on registration of companies and affiliation, high, low, and variations of workers in Social security data, and 1415 / 2004, of 11 June, which approves the regulations of the Social Security levy.
Experience and progressive technical improvement in the management of specified materials, by one hand, and the incidence in some of them of different innovations and regulatory reforms, as well as social and administrative jurisprudence formed in this regard, on the other hand, make precise modifications concrete in royal decrees that reference, in order to upgrade and make more efficient the regulated management by them has been made.
Regarding the collaboration in the management of the economic benefit for temporary disability by the mutual of accidents and professional illnesses of the Social Security, it is necessary to proceed with the reform of certain articles of the regulation which regulates such cooperation, approved by Royal Decree 1993 / 1995, 7 December, in order to adapt its wording to addresses provincial of the Institute national the Security Social competence for the determination of the causative contingency of the aforementioned situation of temporary disability, confirmed by repeated jurisprudence of the room of the Social of the Supreme Court.
Reasons of operational and normative economics make it advisable to address regulatory reforms before exposed by a single provision of the same rank.
In his virtue, a proposal from the Minister of labour and Social Affairs, with the prior approval of the Minister of public administration, in accordance with the Council of State and after deliberation by the Council of Ministers at its meeting of September 2, 2005, D I S P O N G O: article 1. Modification of the general regulation on registration of companies and affiliate, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996 of 26 January.



The general regulation on registration of companies and affiliate, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996, 26 January, is modified in the following terms: one. A new paragraph 6 is added to paragraph 1 and amending paragraphs 3 and 4 of article 10, which are written in the following way: '6 with respect to the interim staff at the service of the administration of Justice, will be businessman considered the ministerial department, agency or unit which one perceives its assets, the State or the autonomous region received transfers of personal media for the functioning of the administration.'
«3. in the special scheme for household employees, entrepreneur shall be deemed the owner of the family home or head of household, whether it effectively or as simple holder of the domicile or place of residence where the provision of domestic services.» When this provision of services for a group of persons who, without being live with such familiar character in the same House a family or a legal person, it shall assume the condition of holder of head of household or family home the person who holds the ownership of housing which inhabit or that assume the representation of the Group that you may be filled successively in each one of its components.
4. in the special regime of the workers of the sea entrepreneur shall be deemed to the shipowner, shipowner or owner of vessels or installations maritimo-pesqueras, groupings port of economic interest and to the outsourcees basic port service loading, stowage, unloading, unloading and transhipment of goods, by corporations of practical of ports or entities that replaced them, as well as any other natural or legal person public or private, to use workers included in the scope of this special scheme, as sea unions, guilds of fishermen and their federations and self-employed workers with respect to the employees.
Also the ship of ships have consideration of entrepreneurs for the purpose of inclusion in this special scheme, maritime crewing agencies or many other persons or legal entities with domicile in Spain contracted and remunerated workers resident in Spain to serve in foreign-flagged vessels, including the Spanish companies participating in fishing ventures incorporated in other countries; all this without prejudice to what might result from agreements or international agreements signed by Spain.».



Two. The paragraph 3 of paragraph 2 of article 11 is drafted in the following terms: "3rd in any case, the own application for registration or declarations annexed to it, the businessman, when you arrange separately the protection for occupational contingencies or coverage of the economic benefit for temporary disability arising from common contingencies, shall keep the managing entity or the entity or entities that opts to cover such contingencies as well as the economic activity of the company.
Also the entrepreneur shall contain, in the own application for registration or in the declarations annexed to it, how much data are accurate for the formalization of the document from the General Treasury of the Social security coverage when the option for protection for occupational contingencies or for coverage of the economic benefit for temporary disability arising from common contingencies is performed by a managing body. In the event that for protection or coverage indicated had opted for one or more mutual, these data shall be communicated directly to these.»



3. The second subparagraph of paragraph 2 of paragraph 3 of article 14 shall be deleted, and the 3rd paragraph is worded in the following terms: "3rd if the option or options of the entrepreneur had been in favour of one or more mutual of accidents and professional illnesses of the Social Security, the General Treasury of the Social Security will refer to the mutual or mutual interested , using computer procedures determined by the cited common service, information about the registration of the entrepreneur.
«Once filled by the mutual, will issue the employer a copy of the Association document and, where appropriate, of the document of coverage annex, in the terms established in section 3.2. previous °, within 15 days of its receipt and indication of the corresponding code contribution account.»



Four. 4th of paragraph 1 of article 17 paragraph is worded in the following terms: "4th in the cases in which employers contractors and subcontractors have the duty to inform the General Treasury of the Social Security in accordance with that laid down in article 42 of the Statute of workers and standards that they develop it.»



5. A new third subparagraph is added to paragraph 1 of article 21 with the wording that follows, passing the current third paragraph to constitute the fourth: «Equally, the number of Social Security referred to in the preceding paragraphs will be allocated to natural or legal persons and entities without personality, as individuals responsible for entry fees and concepts together with them fundraising or other resources of the Social Security.»



6. Paragraph 3 of article 30 is worded in the following terms: «3. in applications or special procedures for the decline in workers, as well as identification of the worker, including the number of Social security data, appear low date, cause, data relating to the peculiarities in terms of contribution and protective action and» «, case worker self-employed, should include identification data of the entrepreneur, including the code of account of contributions to which the worker whose low prompted figure attached and, where appropriate, the date of completion of the annual leave accrued and not enjoyed and which are paid at the end of the employment relationship.»



7. Adding a new third paragraph to the ordinal 2 of paragraph 1 of article 35, with the following wording: «However, as the performance of the labour inspection and Social Security consist of an order for payment of fees or final settlement in administrative proceedings, always that they had made their amount, the effects of the high income retrotraerán» to cause future performance to the start date of the settlement period appearing in the request or certificate.».




8. Article 39 is drafted in the following terms: «article 39. Relating to the practice of the inscriptions, affiliations, high, low and variations presented by technical means or in other than the home of Social Security Administration.



1 when the application for registration of entrepreneurs and the affiliation, high and low data about variations and workers and others submitted by electronic, informatic and telematic means will be considered filed and resolved in the from address Provincial of the Treasury General of the Social Security Administration in which the applicant has been authorized to its formulation by such technical means.
2. Notwithstanding the provisions of articles 4, 12.1.1., 27.1.1., 32.2 and 33.1 this general regulation, when requests for registration of entrepreneurs and the affiliation, high and low variations of data about and workers and others arise, using standardized models, in an of the Social Security Administration other than the one in which the subject to its formulation is domiciled the Administration received them can practice registration, membership, high, low, or variance of data concerned.
Only requests made on standardized models on which the Social Security Administration that have been submitted can not dictate in the own presentation express resolution which proceed because they have to be taken into account facts, arguments or evidence other than the adducted by those interested in those applications, will be sent to the management of the address Provincial Treasury where the subject to its formulation has its home.»



9. A second subparagraph is added to paragraph 1 of article 41, with the wording that follows, passing the current paragraph second to constitute the third: "in the event of simultaneous performance of two or more activities that will result in the inclusion in the special scheme for self-employed persons or self-employed, the affiliated to this scheme as well as the contribution to this they will be unique and practice one of the activities that the person concerned choose. «However, if this had opted to benefit from coverage of the contingencies of industrial accidents and occupational diseases, shall apply provisions of paragraph 3.1. of article 47 of this general regulation.»



10. Article 42 is drawn up in the following terms: «article 42. Affiliation and foreigners high.



1. for the purposes of membership and the high for inclusion in the system and the corresponding Social security scheme in the terms provided by law, be equate Spaniards foreigners who reside or are legally in Spain, and have obtained a prior administrative authorization to work, in cases in which it is legal or regulations enforceable.
For such inclusion, requests for membership and high-foreign workers, both self-employed and employed, must be accompanied of supporting documentation of their nationality and, with the exception of those who obtained by application legislation, the corresponding authorization to work or document attesting to the exception of the obligation to obtain it In addition to the particulars and documents required for Spanish workers.
2. irrespective of the provisions in the preceding paragraph, the self-employed foreign workers from countries which have ratified the Convention number 19 of the International Labour Organization, of June 5, 1925, which provide their services without being legally in Spain and without authorization to work or document proving the exception to the obligation to obtain it shall be deemed to be included in the Spanish Social security system and high in the regime that corresponds to the sole purpose of protection against the contingencies of industrial accidents and occupational diseases. It is understood without prejudice to the application, to the same protection, the principle of reciprocity expressly or tacitly recognized effects.
Foreigners who, requiring prior administrative authorization to work, perform an activity in Spain lacking authorization, will not be included in the system of Social Security, without prejudice that may be deemed to be included for the purpose of obtaining certain benefits in accordance with the provisions of the law."



Eleven. Is added a second paragraph to the ordinal 1 of paragraph 3 of article 47, the wording that follows, passing the current paragraph second to constitute the third: 'in the case of workers who have opted for the coverage of occupational contingencies to perform several activities that give place to a single entry for this special such inclusion and coverage is practiced by that of its activities to which applicable the highest quote heading among those included in the annex 2 of the Royal Decree 2930 / 1979, of 29 December, which reviewed the rate of premiums for Social security contributions for accidents at work and occupational diseases. To this end, workers must make a statement of their different activities to the General Treasury of the Social Security at the time of exercising the option by the protection for occupational contingencies, or produce pluriactivity after that option, in the terms and with the effects outlined in articles 28 and 37 of this regulation, and you will find it at the collaborating institution to formalize or has concluded the coverage of such contingencies."



12. Article 50 is worded in the following terms: «article 50. The special regime for the mining of coal.



Entrepreneurs, in documents to apply for discharge of its workers in the special regime for the mining of coal, should certify the Professional category and the reduction coefficient applicable to retirement age.
Similarly, in the period laid down in paragraph 3.2. ° of article 32 of this general regulation, shall be notified to the General Treasury of the Social security changes in such data, with independence of the cause that motivates them, as well as the days in which workers have failed to work for causes that are not those who have is why the low common or occupational disease and accident medical «, whether or not working, and those authorized by relevant labour standards with a right to remuneration.»



13. Paragraph 2 of article 63 is drafted in the following terms: "2. the acts of the General Treasury of the Social Security in matters governed by this Regulation may be challenged in the form, terms and other conditions established in law 30/1992, of 26 November, legal regime of public administrations and common administrative procedure» «, and the law 29/1998, of 13 July, regulating the contentious.»



Second article. Modification of the general regulation on trading and settlement of other rights of Social Security, approved by Royal Decree 2064 / 1995 of 22 December.



The general regulation on trading and settlement of other rights of Social Security, approved by Royal Decree 2064 / 1995 of 22 December, is modified in the following terms: one. Paragraph 2 of article 19 is worded in the following terms: «2. when payments of assessments for occupational contingencies presented by the companies that have signed document of association with a mutual of accidents and illnesses of the Social Security, as well as payments of contributions for common contingencies and concepts of joint with them raising compensation benefits paid in Executive payment scheme or deductions been applied» within the meaning of article 17, whether automatic by rule of law award, the General Treasury of the Social Security carry out verification of the arithmetic operations figurative data or documents quote and each entity manager or common Social Security Service or collaborating of the check the provenance and accuracy of the compensations and deductions applied in data or contribution documents when they are charged to your respective budget.
For this purpose, the General Treasury of the Social Security shall refer to the managing body or collaborator interested in different contingencies and concepts of collection management joint such data or documents so that appropriate verification and control of the accuracy of deductions and offsets. «Such entity will give account, where appropriate, to the General Treasury of the Social security of firm decisions rendered in this regard for the administrative claim for the amount that proceed.»



Two. Paragraphs b), c) and (d)) of paragraph 1.B) of article 23 are drafted in the following terms: «b) do not shall be regarded as perceptions economic in-kind goods, rights or services specified in paragraph 2 of article 46 of the revised text of the law on personal income tax, approved by Royal Legislative Decree 3/2004» on March 5, as well as in articles 41, 42, 43 and 44 of its rules of procedure, approved by the Royal Decree 1775 / 2004, of 30 July, in the terms and conditions set forth in those articles.

(c) the perceptions in species, for the purpose of quotation, will be assessed as provided for each one of them in article 47 of the cited text and articles 45 and 46 of the regulation approved by the Royal Decree 1775 / 2004, of 30 July.
(d) the amounts in cash or in-kind products delivered by the employer to their workers as promotional gifts and, in general, with the sole purpose that a third concluded contracts with him, will not be included in the contribution base, provided that such amounts or the value of the products does not exceed the amount equivalent to twice the amount of public income (IPREM) multiple effects indicator monthly existing in each fiscal year not including the corresponding part of the extra payments.



3. The second paragraphs of paragraphs to), b), c) of paragraph 2.A) Article 23 are drafted in the following terms: «(Estos gastos de manutención y estancia no se computarán en la base de cotización cuando se hallen exceptuados de gravamen conforme a los apartados 3, 4, 5 y 6 deel artículo 8.A) of the regulation of the tax on the income of physical persons» «, approved by the Royal Decree 1775 / 2004, of 30 July.»
«Locomotion expenses, so if the employer satisfies them directly as if it reimburses them the worker, will be excluded from the contribution base in the cases and to the extent set out in paragraphs A). (2, 4, 5 y 6 y B) of article 8 of the regulation of the tax on physical persons income, approved by the Royal Decree 1775 / 2004, of 30 July.»
«In any case, these bonuses, that for the purpose of listing will only need justification when they are individually stipulated in the contract of employment, will be excluded from the contribution base provided that the amount does not exceed altogether in 20 per cent of the monthly IPREM in force at the time of the chargeable event, excluding the part corresponding to extra payments, computing, otherwise in such a base resulting excess.»



Four. The second subparagraph of paragraph 2.C) Article 23 is drafted in the following terms: 'these quantities and compensation shall be excluded from the contribution base when, computed as a whole, not to exceed 20 per cent of the monthly IPREM in force at the time of the chargeable event, excluding the apportionment of the extra payments. (En el supuesto de percibir_se con periodicidad superior a la mensual, aquéllas serán prorrateadas en los términos indicados en el apartado 1.A) of this article and shall be excluded from the contribution base when they do not exceed 20 per 100 in the monthly IPREM, excluding the corresponding part of the extra payments. "



5. (Paragraph b) paragraph 2.D) of article 23 is drafted in the following terms: «b) products in kind granted voluntarily by the companies will be valued in accordance with paragraph 1.B) .c) of this article and shall be excluded from the contribution base provided that their joint assessment not to exceed 20 per cent of the amount of the monthly IPREM in force at the time of their accrual» excluding the share of extra payments. The excess of the stated amount will be computed in the contribution base.»



6. (Paragraph b) of paragraph 2(f)) Article 23 is drafted in the following terms: «b) in welfare allocations referred to in this paragraph shall be considered included the following: 1 the delivery workers in active, for free or for a price lower than the normal market, shares of the company or other companies of the Group of companies» in the part not to exceed, for the whole of the delivered to each worker, 12,000 euros per year and the other conditions laid down in article 41 of the regulation of the tax on physical persons income, approved by the Royal Decree 1775 / 2004, of 30 July.
2nd amounts designed to meet expenses of the worker studies or assimilated arranged by institutions, employers or employers and financed directly by them for the upgrade, training or recycling of its personnel, when they come demanded by the development of its activities or the characteristics of the jobs, even when its effective delivery is made by other people or specialized entities.
When such costs do not come demanded by the development of those activities or features and are due by regulation, collective agreement or employment contract, provided that justify its realization and amount will be considered remuneration in kind in the terms set forth in section 1.B) of this article.
In both cases, support and stay as well as transport costs shall be governed as provided in paragraphs a) and b) paragraph 2.A) of this article.
3rd deliveries of products at reduced prices in canteens or canteens or stores of a social nature, having such consideration formulas direct and indirect service delivery, supported by labour legislation, which comply with the requirements laid down in article 43 of regulation of the physical persons income tax approved by the Royal Decree 1775 / 2004, of 30 July.
However, if by collective agreement replacing the dining room service is possible by cash delivery, is only part of the contribution base in the resulting excess of the application of the rules laid down in paragraphs 1 and 2.1. of this article.
4th the use of goods intended for social and cultural services of the staff employed, with such consideration, among others, the areas and premises, duly approved by the competent public administration, intended for employers or employers to provide the service of first cycle of early childhood education to the children of their employees, as well as the hiring of such a service with a duly authorized third party.
(5th premiums or fees paid by the employer by virtue of insurance contract of work-related injuries, liability of the worker or professional disease, as well as premiums or contributions paid by him to insurance companies for coverage of common of worker illness and, for the latter case, under the terms and within the limits established in the articles 46.2. f) of the consolidated text of the law on personal income tax and 44 of the regulation of such a tax.
6 mandatory the provision of the service of preschool, nursery, primary, secondary, high school and vocational educational centres allowed, to the children of its employees, free or lower than the normal market price.
7th those other allocations expressly established by law or implemented it.
Allocations referred to in the preceding paragraphs, which meet the requirements and up to the amounts referred to therein, shall not be regarded as perceptions in kind for the purposes of paragraph 2.D) of this article. The excess over such amounts will be subject to inclusion in the contribution base.»



7. The title of section 2 of chapter III is drafted in the following terms: 'Section 2 contributions to Social security services' eight. Article 75 is drawn up in the following terms: «article 75. Subjects bound to make these contributions.



1 they are obliged to carry out the mutual of accidents and professional illnesses of the Social Security, pursuant to article 68 of the consolidated text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June established contributions for the support of common Social security services collaborate in the management of occupational contingencies, in order to contribute to the financing of the cost of the assumption by the management entities and common services of the Social security of the functions that the extinct common and social services had attributed.
2. also are required to make such contributions authorized companies to voluntarily cooperate in the management of health care and temporary incapacity arising from contingencies of accident at work and occupational disease, in order to contribute to the financing of the cost of the performance of the functions of the common services of the Social Security and as a contribution also to other general expenses of the system and to the satisfaction of the requirements of national solidarity, in accordance with paragraph 5 of article 77 of the quoted text consolidated from the General Social Security Act.



9. Article 78 is drawn up in the following terms: «article 78. Criteria for the liquidation of capital cost of pensions and other benefits.



1. the determination of the current cost of the pension capital value, as well as the amount of the interest of capitalization, the surcharge due to lack of assurance and, where appropriate, the surcharge for income deadline and the interest on arrears that coming and that should enter the mutual of accidents and illnesses of the Social security or declared businesses benefit in charge It will be carried out by the General Treasury of the Social Security.

2. for the determination of capital cost of pensions and other economic benefits of a periodic nature, arising both from common contingencies as professionals, that are declared responsible companies and the mutual of accidents at work and occupational diseases of Social security by administrative or judicial, resolution by the concepts that integrate this responsibility in accordance with article 69 of the general regulation of the Social Security levy (, the following technical criteria shall be applied in the actuarial calculation: to) tables of mortality and survival used must be representative of the risk to which the group is subject to which are to be applied and be adjusted using statistical, actuarial, or both. These tables, which are updated or reelaborarán before the course of 20 years from the date they are referred to the population data used in its preparation, will be approved by the Ministry of labour and Social Affairs, which may add additional technical criteria deemed necessary for a more accurate assessment of the financiero-actuarial, as well as periodically update such criteria.
(b) the type of technical interest or applicable update is selected criteria of prudence and according to forecasts of the evolution of the economy in the long term, in such a way that it allows to obtain values estimated with minimal deviations on the actual observed values. The Ministry of labour and Social Affairs shall be the nominal rate of applicable technical interest.
(c) the rate of revaluation of benefits applied must save the necessary coherence with the kind of technical interest referred to in the preceding paragraph, that the resulting real rate fits conveniently to the conditions in the economic environment. The revaluation rate shall be fixed annually by the Ministry of labour and Social Affairs.
3. the tables and rates of interest and, where appropriate, appreciation, that referred to in the preceding paragraph, they shall also apply for the General Treasury of the Social Security in the settlements of capital cost of pensions and other benefits of regular character other than the system of Social Security, in cases that has been established or not expressly attributed his determination to another organization that.
4. the amount of the sums so raised or provision not annuities fixed or periodic amount which declared responsible for the mutual of accidents at work and occupational diseases from Social security or businesses, will be determined by the resolution or agreement in that it recognizes the right to them. When these benefits not be paid directly to the beneficiaries, but through the General Treasury of the Social Security, this shall only arithmetic operations of liquidation necessary to collect the full amount of those, pursuant to articles 69 et seq. of the general regulation of collection of Social Security, without prejudice to the functions of verification and control to on benefits due to accidents at work and occupational diseases, they are attributed.



Third article. Modification of the general regulation of collection of Social Security, approved by Royal Decree 1415 / 2004, of 11 June.



The general collection of the Social security regulations, approved by the Royal Decree 1415 / 2004, of 11 June, is modified in the following terms: one. The second subparagraph of paragraph 1 of article 71 is drawn up in the following terms: «the reinstatements or refunds referred to in the preceding paragraph shall be charged to the budget of the respective managing body of Social Security, except for the part of the capital cost of uneaten income that will be subject to repayment by the budget of the General Treasury of the Social Security When would have perceived it.»



Two. The second subparagraph of paragraph 1 of article 75 is drawn up in the following terms: "the amount of such refunds or returns shall be charged to the budget of the aforementioned managing body of Social Security, except for the part of the capital cost of uneaten income that will be subject to repayment by the budget of the General Treasury of the Social Security When would have perceived it.»



3. Paragraph 3 of article 92 is worded in the following terms: «3. are not embargarán goods whose realization is presumed, in the view of the Executive collector, that your product has to prove insufficient to cover the cost of such preparation, which shall be recorded in the record through diligence. " However, if practiced once the embargo be accredited such circumstance, the Executive collector, prior authorisation of the Director Provincial of the Treasury General of the Social Security, you can make the lifting of the embargo practiced, which will leave evidence in the case, timely diligence.»



Four. Paragraph 2 of article 96 is worded in the following terms: «2. If it's deposits of money in accounts denominated in installments, the embargo shall be carried out in accordance with the rules laid down in the preceding paragraph, but the income of the retained amounts shall be on the date indicated in it or the day following the end of the deadline» According to which it is later. However, if the depositor forced to pay were empowered to provide advance money deposited, to notify the diligence of embargo is will warn you of the possibility that you have to make use of this right against the depositary entity, according to the conditions that had been established and, if you make use of this faculty, the income account of the General Treasury Dela Social Security will occur the following day of the cancellation; in this case, will be reduced the balance in the amount that proceed by early disposal.»



5. Paragraph 2 of article 120 is drawn up in the following terms: «2. If in the Act of holding of auction concurriese any person interested in participating in the tender that had failed in term position constituted or closed envelope the necessary deposit, may be admitted to participate in it if it is a deposit of 30 percent of the rate set for the auction on the spot. " To this end, a term opens for the necessary time so that those wishing to tender constitute the necessary deposit, warning them that, in this case, means offered a position equal to 75 per cent of the type of auction. «Will not be admitted as bidder no person since the Bureau has made public the existence of written positions.»



6. The first subparagraph of paragraph 3 of article 120 is drawn up in the following terms: «3. made public by the Presidency of the existence or not of tenders submitted in writing, with an indication of the lots or property to that affect, prior to the opening of the envelopes containing them shall convene to tenderers so loud formulate positions equal to or superior to 75 per cent of the type of alienation " , with the participation, where appropriate, which presented its offer in a sealed envelope, which will be identified at this time, and will be announced by the Secretary the successive positions that are becoming subject to fixed sections. The bid will be terminated when, repeated for the third time the highest, no who exceed it, winning the right to the highest bidder, if there are no offers in sealed envelope.»



7. Paragraph to) of paragraph 5 of article 120 is worded in the following terms: ' a) approve the auction in favor of the better posture, when this exceeds 60 per cent of the type of the auction or when, still below, cover at least the amount of the debt, including penalties, interest and costs caused.» «In this case and the case of real estate, not proceed adjudication when the best posture is less than 25 per cent of the type of auction.»



8. Is added a second paragraph to article 7 of the article 120, with the following wording: "the Provincial Director, exceptionally and in attention to the valuation of concurrent in terms of amount of the debt circumstances, value of the goods and collection capabilities, may agree in the event set forth in this paragraph the direct award of goods not awarded under the terms established by the general collection regulations as well as the maintenance of the caveats of embargo pending the final extinction of the desired credit.



Fourth article. Modification of the Real Decree 1221 / 1992, of 9 October, on the heritage of Social Security.



The Royal Decree 1221 / 1992, of 9 October, on the heritage of Social Security, is modified in the following terms: one. The second paragraph is modified and will add three new paragraphs, third, fourth and fifth, in paragraph 4 of article 12, with the following wording: «when the use or enjoyment of a property are shared by two or more entities managing Social Security, management and participation in the expenses referred to in the preceding paragraph shall be determined by agreement or protocol signed between them.
When the property is used by the General Treasury of the Social Security, his Administration will correspond to that common service, which, by agreement with other entities users, you can determine the designated cost-sharing.

In the event that the used property is leased to a third party, the General Treasury of the Social Security shall exercise his administration, as the holder of the rights arising from lease contracts. If the use of the property is shared, the cost-sharing may carry out through the agreement between the user institutions.
In the absence of agreements or protocols of action referred to in the preceding paragraphs, the property administration shall be exercised by the entity that uses larger surface area of the property and the share of the cost will be prorated between the entities users in proportion to the surface which occupy each one of them in the building.»



Two. Paragraphs 1, 2 and 3 of article 15 are drafted in the following terms: "1. the transfer of real estate from the assets of the Social Security will require the prior authorization of the Ministry of labour and Social Affairs when its economic value, according to expert appraisal, does not exceed 20 million euros and that of the Council of Ministers in other cases."
2 the record of disposition an expert appraisal of the building for this purpose has been made should include. In all cases the selling price of the property shall be equal to or greater than the valuation.
3. the transfer of real estate will be made by public auction. Still, previous authorization of the Council of Ministers or the Ministry of labour and Social Affairs according to the value of the property referred to in paragraph 1, the alienation may carry out through direct adjudication in the following cases: to) when the acquirer is another public administration or, in general, any person in public or private of public law. For these purposes, means legal person belonging to the public sector private law the commercial company whose capital is majority participation, direct or indirect, of one or more public authorities or legal entities of public law.
(b) when the purchaser is a non-profit welfare character entity, declared of public utility or whether a church, confession or legally recognized religious community.
c) when declared deserted a public auction or this was failed as a result of the breach of duties by the successful tenderer, provided that not more than one year it had since its celebration. In case of default by the contractor, you can make the disposition in favour of the winning bidder had been the next most advantageous tender or proceed to its direct disposal, whose conditions may not be less of the announced previously or those that the award had been.
(d) in the case of rural properties that do not arrive to constitute economically exploitable surface or are not capable of providing a tool according to its nature and the sale takes place to an adjacent owner.
(e) when the ownership of the property or right corresponding to two or more owners and the sale takes place in favor of one or more joint owners.
When several interested parties were in a same case of direct award, it will be addressed according to the concurrent public interest in the case."



3. Paragraph 2 of article 16 is worded as follows: «2. immovable of the heritage of Social security that are not necessary for the fulfilment of its purposes and connection with proving the suitability of its disposal or exploitation may be assigned in use for purposes of public utility or Social security interest by the Minister of labour and Social Affairs» , on the proposal of the Director General of the Treasury General of the Social Security and previous communication to the General direction of the heritage of the State.
If the real estate transferred were not intended for the intended use within the time specified in the transfer agreement, leave for later or the assignee does not fulfill the conditions laid down in the said agreement, the Minister of labour and Social Affairs, report of the managing body or partner and the General Treasury of the Social Security, be declared determined the transfer and agree its reversion to this , and the transferee shall pay the value of experienced in property damage, prior expert appraisal.
«The acceptance by the General Treasury of the Social security of use or usufruct of immovable property in favor of an entity manager or common service of Social Security will require prior authorization from the Minister of labour and Social Affairs, on the proposal of the entity manager or common service favored by the use or enjoyment.»



Four. A new subparagraph is added to paragraph 1 of article 17, with the following wording: "When the leased property is occupied by entities other than the General Treasury of the Social Security and those planning to leave it free prior to the agreed upon term, they shall communicate to that common service with a minimum advance of three months the expected date for eviction."



5. Paragraph 3 of article 17 is drawn up in the following terms: «3. leases referred to in the two preceding paragraphs must arrange through public competition, except in those cases in which in the opinion of the Ministry of labour and Social Affairs or of the health and consumption, whether it's leases involving the National Institute of health management» is accredited on record the need or desirability of concluding them in a direct way due to the peculiarities of the need that has to meet, the conditions of the real estate market, the urgency of recruitment due to unforeseeable events or special suitability of the property for the purposes of the management entities and common services of the Social Security.
When the lease contract by direct agreement, shall mandatory prior report of the General intervention of the Social Security.'



Fifth article. Modification of the regulation on cooperation of the mutual of accidents and professional illnesses of the Social Security, approved by Royal Decree 1993 / 1995 of 7 December.



The regulation on cooperation of the mutual of accidents and professional illnesses of the Social Security, approved by Royal Decree 1993 / 1995 of 7 December, is modified in the following terms: one. The second paragraph of paragraph 2 of article 61 is worded in the following terms: "corresponds to the mutual concerned the issue of the medical reports of low, confirmation of low and high as well as the Declaration of the right to the grant, refusal, suspension, cancellation and Declaration of extinction, in the processes of temporary disability arising from the contingencies of accidents at work and occupational diseases relating to dependent associated companies included workers in» the scope of the management of the mutual, in the terms established in the regulatory rules of the applicable Social security system. Also, it is agree on successive retirements, confirmation of low and high, issued in processes arising from the same pathologies that caused processes derived from the indicated contingencies covered by these workers, in the terms and with the scope mentioned above, as well as the Declaration on the right to subsidy, its refusal, suspension, cancellation and Declaration of extinction.»



Two. The third subparagraph of paragraph 1 of article 80 is worded in the following terms: 'the Declaration of the right to the economic provision and maintenance will be made after verification of all the facts and conditions set forth in article 128 of the consolidated text of the General Social Security Act and compliance with the requirements provided for in article 130 of the law as well as the established specific for this provision in the various special regimes that regulate access to the right of the workers on their own, without prejudice of the sanitary control of the high and the low medical public services of health terms and to the extent established in the Royal Decree 575/1997, of April 18.



3. The second paragraph of paragraph 2 of article 87 is worded in the following terms: "corresponds to the mutual expedition of the baja, confirmation of low and high, medical parts as well as the Declaration on the right to subsidy, its refusal, suspension, cancellation and Declaration of extinction, in the processes of temporary disability arising from occupational contingencies referred relating to self-employed workers adhered concerned in the terms laid down in the rules governing the applicable Social security system. Also, it is agree on successive retirements, confirmation of low and high, issued in processes arising from the same pathologies that caused processes derived from the indicated contingencies covered by these workers, in the terms and with the scope mentioned above, as well as the Declaration on the right to subsidy, its refusal, suspension, cancellation and Declaration of extinction.»



Sole additional provision. Contributions for the support of common Social security services.




References made to the contributions for the support of public and social services Social Security, by mutual and business partners in its management, in articles 7.c), 71.2, 76.2 and 87.3 of the regulation on cooperation of the mutual of accidents and professional illnesses of the Social Security, approved by Royal Decree 1993 / 1995 , 7 December; in articles 76 and 77 of the general regulation on trading and settlement of other rights of Social Security, approved by Royal Decree 2064 / 1995 of 22 December; in articles 1, 67 and 68, as well as in the title of section 1 of chapter III of title II of the general regulation of collection of Social Security, approved by Royal Decree 1415 / 2004, of 11 June, and other rules of equal or lower rank, be construed as references to the contributions for the support of common Social security services.



First transitional provision. Keep tables and rates for the determination of capital cost of pensions and other benefits of periodic nature of Social Security.



Mortality tables and interest rates applicable to perform accurate actuarial calculations for the determination of capital cost, approved by the Decree 3581/1962, 27 December, and other complementary standards, with the exception of the percentage costs of processing and management in capitalization, will continue to be of application to date comes into force the ministerial order that established the new technical criteria applicable for the calculation of the amount, in development of provisions in this regard by article 78 of the general regulation on trading and settlement of other rights of Social Security, in the wording given by this Royal Decree.



Second transitional provision. Effect of State-owned companies for loading and unloading.



The reference that article 10.4 of the general regulation on registration of companies and membership, high, low, and variations of data of workers in Social Security, in the wording given by article primero.uno of this Royal Decree, is performed at the port economic interest groupings should be understood also made to state-owned companies of stowage and unloading until not culminate the process of transformation of these societies in these groupings as provided in article 1 of the Royal Decree-Law 3/2005 of 18 February, which has been extended the deadline for processing referred to in the sixth additional provision of law 48/2003, of 26 November, economic regime and the ports of general interest services.



Sole repeal provision. Repeal legislation.



Many provisions of equal or lower rank is contrary to the provisions of this Royal Decree are repealed.



First final provision. Development.



It empowers the Minister of labour and Social Affairs to dictate how many general provisions necessary for the application and development of the provisions of this Royal Decree.



Second final provision. Entry into force.



This Royal Decree shall enter into force the first day of the month following its publication in the "Official Gazette", except as provided in paragraph five of her first article, which shall enter into force on the year of publication.



Given in Madrid, September 5, 2005.



JUAN CARLOS R.



The Minister of labour and Social Affairs JESUS CALDERA SANCHEZ-CAPITAN

Related Laws