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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...

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Different aspects of Social Security management whose competence is attributed to the General Treasury of Social Security, such as enrollment and affiliation and coverage of occupational risks and disability (a) temporary liability arising from common contingencies, whether or not it is formalised by the Treasury itself, as in the case of the mutual association of occupational accidents and occupational diseases of social security, the listing and settlement, as well as the the collection of its resources and, finally, the patrimony of the Social Security, they are the object of regulation by various regulatory provisions, of a general nature, approved by means of a royal decree. These are the Royal Decrees 1221/1992 of 9 October on the heritage of social security; 2064/1995 of 22 December 1995, which adopted the general regulation on the listing and settlement of other social security rights; 84/1996, of 26 January, approval of the general regulation on the registration of undertakings and affiliation, high, low and variations of data of workers in social security, and 1415/2004, of 11 June, approving the general regulation of collection of social security. Experience and progressive technical improvement in the management of the subjects indicated, on the one hand, and the incidence in some of them of different novelties and normative reforms, as well as of the social jurisprudence and administrative-administrative On the other hand, it is necessary to make specific changes to the actual decrees to which reference has been made, in order to update and make management more efficient. With regard to the cooperation in the management of the economic performance of temporary incapacity by the mutual associations of occupational accidents and occupational diseases of the Social Security, it is necessary to proceed to the reform of certain Articles of the Regulation governing such collaboration, approved by Royal Decree 1993/1995 of 7 December 1995, in order to adapt its wording to the competence of the Provincial Directorates of the National Institute of Social Security for the determination of the contingency causing the temporary disability situation, confirmed by settled case-law of the Social Chamber of the Supreme Court. Reasons for operational and regulatory economics make it advisable to address the regulatory reforms outlined above by a single provision of the same range. In its virtue, on the proposal of the Minister of Labour and Social Affairs, with the prior approval of the Minister of Public Administrations, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting of Day 2 of September 2005,

D I S P O N G O:

Article first. Amendment of the General Regulation on the registration of companies and affiliation, high, low and variations of data of workers in the Social Security, approved by Royal Decree 84/1996, of January 26.

The General Regulation on the registration of companies and affiliation, high, low and variations of data of workers in Social Security, approved by Royal Decree 84/1996, of January 26, is amended in the following terms: One. A new paragraph 6. to paragraph 1 is added and Article 10 (3) and (4) are amended as follows:

"6." 6. ".......................................................... (a) a self-employed person who has received the transfer of personal means for the operation of that Administration. ' " 3. In the Special Regime of Home Employees, an employer shall be considered to be the owner of the family household or head of household, either effectively or as a mere holder of the domicile or place of residence in which the domestic services are provided. Where this provision of services is carried out for a group of persons who, without constituting a family or a legal person, live together with such a family character in the same dwelling, they shall assume the status of the holder of the family household or head of the person holding the ownership of the dwelling or the person who takes over the representation of the group, which may be passed on to each of its components. 4. In the Special Regime of the Sea Workers, the ship owner, shipowner or owner of ships or maritime fishing facilities, the port groups of economic interest and the companies of the basic port service of cargo, stowage, destiba, unloading and transhipment of goods, to the corporations of the practical ports or entities that replace them, as well as to any other natural or legal person, public or private, that employs workers included in the field of application of this special scheme, such as cooperatives of the sea, the fishermen and their federations and the self-employed in respect of the workers in charge. They also have the consideration of employers for the purposes of the inclusion in this special scheme of vessel consignships, maritime shipping agencies or any other natural or legal persons domiciled in Spain to contract and pay workers resident in Spain to provide services on foreign-flagged vessels, including Spanish companies participating in joint ventures incorporated in other countries; all without prejudice to what may result from the international agreements or agreements entered into by Spain. "

Two. Article 11 (2), paragraph 3, is worded as follows:

" 3. In any case, in the application for registration or in declarations annexed to it, the employer, when he or she is separately aware of the protection by professional contingencies or the coverage of the economic benefit temporary incapacity arising from common contingencies, shall consist of the managing body and/or the entity or entities that it chooses for the coverage of such contingencies, as well as the economic activity of the undertaking. The employer shall also record, in the application for registration or in declarations annexed to it, how much data is required for the formalisation of the cover document by the General Treasury of Social Security when the option for the protection of professional contingencies or for the coverage of the economic performance due to temporary incapacity arising from common contingencies is carried out by a managing body. In the event that for the protection or coverage indicated one or more mutuals have been chosen, this data shall be communicated directly to them. '

Three. The second subparagraph of Article 14 (3), paragraph 2, and the third subparagraph of paragraph 3 and paragraph 3 are deleted:

" 3. If the option or options of the employer had been in favour of one or more mutual accidents of work and occupational diseases of Social Security, the General Treasury of Social Security will forward to the mutual or mutual interest, by means of the computerised procedures laid down by the said common service, information on the employer's registration. Once they have been completed by the mutual agreement, it shall forward to the employer a copy of the association document and, where appropriate, of the cover document annexed, in accordance with the terms set out in paragraph 3.2. above, within 15 days of the date of its receipt and with an indication of the relevant listing account code. '

Four. Paragraph 4. of Article 17 (1) shall be worded as follows:

" 4. In cases where contractors and subcontractors have a duty to inform the General Treasury of Social Security in accordance with Article 42 of the Staff Regulations and in the the rules that develop it. "

Five. A new third paragraph is added to Article 21 (1) with the following wording, passing the current third paragraph to constitute the fourth:

" Likewise, the Social Security number referred to in the preceding paragraphs shall be assigned to natural or legal persons and entities without personality, as subjects responsible for the entry of quotas and concepts of joint collection with them or from other Social Security resources. "

Six. Article 30 (3) is worded as follows:

" 3. In the case of applications or special procedures for the reduction of workers, in addition to the worker's identification data, including the number of the Social Security, the date of the discharge, its cause and the data relating to the worker shall be recorded. Details of the employer's identification and contribution and, in the case of an employed person, must include details of the employer's identification, including the contribution code to which the worker is assigned is requested and, where appropriate, the date of completion of the annual leave due and not enjoyed and they are paid to the end of the employment relationship. "

Seven. A new third subparagraph is added to Article 35 (1) ordinal 2, with the following wording:

" However, the action of the Labour and Social Security Inspectorate consists of a requirement for payment of quotas or final settlement proceedings on an administrative route, provided that their income has been made amount, the effects of the discharge shall be rolled back, in order to cause future benefits, to the date of commencement of the settlement period in the order or minutes. '

Eight. Article 39 is worded as follows:

" Article 39. Concerning the practice of registrations, affiliations, ups, downs and variations presented by technical means or in the Administration of Social Security other than that of the domicile.

1. Where applications for the registration of employers and for the registration of workers, the high and low level of workers and variations in data from each other are submitted by electronic, computer and telematic means, they shall be deemed to have been submitted and resolved in the Administration of the Provincial Directorate of the General Treasury of Social Security, in which the applicant has been authorized for the formulation by such technical means. 2. By way of derogation from Articles 4, 12.1.1., 27.1.1., 32.2 and 33.1 of this general regulation, where applications for registration of employers and for membership, high and low workers and variations in data for each other are submit, by means of standard models, a Social Security Administration other than that in which the subject obliged to his or her formulation is domiciled, the Administration which has received them may practise the registration, membership, high, low or variation of data in question. Only requests made in standard models for which the Social Security Administration before which it has been submitted cannot make the express decision in the act of submission of the same act as the case may be taken into account facts, allegations or evidence other than those adduced by those interested in those applications, they shall be sent to the Administration of the Provincial Administration of the Treasury in which the subject obliged to his or her formulation has its own domicile. '

Nine. A second subparagraph is added to Article 41 (1), with the following wording, passing the current second paragraph to constitute the third paragraph:

" In the event of simultaneous realization of two or more activities that will lead to the inclusion in the Special Regime of Workers for Own or Autonomous Account, the high in said regime, as well as the contribution to it, will be only and will be practiced by the one of the activities chosen by the interested party. However, if the latter has opted for the coverage of the contingency of occupational accidents and occupational diseases, the provisions of Article 47 (3.1) of this general regulation shall apply. "

Ten. Article 42 is worded as follows:

" Article 42. Of the affiliation and high of the foreigners.

1. For the purposes of affiliation and discharge for inclusion in the system and in the corresponding social security system under the terms provided for in the law, foreigners who reside or are legally resident in Spain and Spain will be equated. have obtained prior administrative authorisation to work, in cases where it is legally or legally enforceable. For such inclusion, applications for membership and senior foreign workers, both for their own account and for others, must be accompanied by the supporting documentation of their nationality and, with the exception of those to whom they are application of the Community legislation, of the corresponding authorization to work or of the document stating the exception of the obligation to obtain it, in addition to the data and documents required for those of the Spanish workers. 2. Regardless of the provisions of the preceding paragraph, foreign workers from countries who have ratified Convention No 19 of the International Labour Organization of 5 June 1925, who provide their services without being legally found in Spain and without authorization to work or document stating the exception to the obligation to obtain it, will be considered included in the Spanish system of Social Security and in high in the corresponding regime to the sole effects of the protection against the contingencies of accidents of work and diseases professional. This is without prejudice to the application, to the same protection effects, of the principle of express or tacitly acknowledged reciprocity. Foreigners who, specifying prior administrative authorization to work, carry out an activity in Spain without such authorization, shall not be included in the social security system, without prejudice to the possibility that they may be considered as included for the purpose of obtaining certain benefits in accordance with the provisions of the law. "

Once. A second subparagraph is added to Article 47 (3) (3), with the following wording, passing the current second paragraph to the third subparagraph:

" In the event that workers who have opted for the coverage of professional contingencies perform several activities that lead to a single inclusion in this special scheme, such inclusion and coverage they shall be carried out by that of their activities to which the highest price heading is applicable among those listed in Annex 2 to Royal Decree 2930/1979 of 29 December 1979, for which the premium rate for the levy is revised Social security for accidents at work and occupational diseases. To this end, workers must make a statement of their various activities to the General Treasury of Social Security at the time of exercising the option for protection by professional contingencies or, if the (a) a pluriactivity after that option, in the terms and with the effects referred to in Articles 28 and 37 of this Regulation, and shall be given to the collaborating entity with which the coverage of the said Articles is formalised or formalised; contingencies. "

Twelve. Article 50 is worded as follows:

" Article 50. In the Special Regime for Coal Mining.

Employers, in the documents to request the discharge of their employees in the Special Regime for Coal Mining, will have to record the professional category and the reduction coefficient of the retirement age applicable to them. In addition, within the time limit laid down in Article 32 (3.2) of this general regulation, variations in such data must be communicated to the General Treasury of the Social Security, irrespective of the cause of the reasons, as well as the days in which workers have failed to work for reasons other than those which are the result of a medical discharge for common or occupational diseases and accidents, whether or not they are working, and those authorised by the relevant labour standards with the right to pay. '

Thirteen. Article 63 (2) is worded as follows:

" 2. Acts of the General Treasury of Social Security in matters governed by this regulation may be challenged in the form, time limits and other conditions laid down in Law 30/1992 of 26 November of the Legal Regime of the Public Administrations and the Common Administrative Procedure, and Law 29/1998 of July 13, regulating the Jurisdiction-Administrative Jurisdiction. "

Article 2. Amendment of the general regulation on the listing and settlement of other social security rights, adopted by Royal Decree 2064/1995 of 22 December 1995.

The General Regulation on the Listing and Settlement of Other Social Security Rights, approved by Royal Decree 2064/1995 of 22 December 1995, is amended as follows: Article 19 (2) is worded as follows:

" 2. (a) in the case of the payment of contributions by professional contingencies submitted by undertakings which have signed an association document with a mutual accident of work and occupational diseases of social security, as well as in the settlement of shares for common contingencies and for concepts of joint collection with which the compensation of benefits paid under a delegated payment scheme or the deductions referred to in Article 17 have been applied, even if they are automatic grant by rule of law, the General Treasury of Social Security will carry out the verification of the arithmetical operations included in the data or listing documents and each managing body or joint service of the Social Security or its contributing entity shall verify the provenance and accuracy of the compensation and deductions applied in the data or listing documents when they are charged to their respective budget. For these purposes, the General Treasury of Social Security shall forward to the managing body or contributor interested in the management of the various contingencies and concepts of joint collection such data or documents for the purpose of the checking and checking the accuracy of deductions and compensation. That entity shall, where appropriate, give an account to the General Treasury of the Social Security of the final decisions given in respect of the administrative complaint of the amount to be taken. '

Two. Article 23 (1) (b), (c) and (d) shall be drawn up in the following terms

" (b) The goods, rights or services specified in Article 46 (2) of the recast of the Income Tax Act shall not be taken into account in any kind of economic perceptions; approved by the Royal Legislative Decree 3/2004 of 5 March, as well as in Articles 41, 42, 43 and 44 of its Regulation, approved by Royal Decree 1775/2004 of 30 July 2004, in the terms and conditions laid down in those Articles. (c) Perceptions in kind, for the purposes of listing, shall be assessed in the form set out for each of them in Article 47 of the recast text and in Articles 45 and 46 of the Regulation adopted by Royal Decree 1775/2004 of 30 June 2004. July. (d) the amounts in money or in kind products delivered by the employer to his employees as promotional donations and, in general, for the sole purpose of concluding contracts with him, shall not be included in the Where the amount or the value of the products does not exceed the amount equal to twice the amount of the public multi-purpose income indicator (IPREM) in force for each financial year, not including the of the extraordinary pages. "

Three. The second subparagraph of paragraphs (a), (b) and (c) of Article 23 (2) (a) shall be drawn up in the following

:

" These living and subsistence expenses shall not be counted on the basis of contributions when they are exempt from taxation in accordance with Article 8.A (3), (4), (5) and (6) of the Income Tax Regulation. Natural Persons, approved by Royal Decree 1775/2004 of 30 July 2004. ' ' The costs of locomotion, whether the employer satisfies them directly or whether they are to be borne by the worker, shall be excluded from the contribution base in the cases and within the scope set out in paragraphs (A). Article 8 (2), (4), (5) and (6) and (B) of the Financial Income Tax Regulation, approved by Royal Decree 1775/2004 of 30 July 2004. " " In any case, these plusses, which for the purposes of listing will only need justification where they are individually stipulated in a contract of employment, shall be excluded from the listing basis provided that their value does not exceed the 20% of the monthly IPREM in force at the time of the accrual, not including the part corresponding to extraordinary payments, in other cases, in such a case, the resulting excess. "

Four. The second subparagraph of Article 23 (2) (C) shall be worded as follows:

" These amounts and allowances shall be excluded from the listing basis when, as a whole, they do not exceed 20% of the monthly IPREM in force at the time of the accrual, not including the prorateo of the payments extraordinary. In the case of a period exceeding the monthly period, those shall be pro rata in the words referred to in paragraph 1 (A) of this Article and shall be excluded from the contribution base where they do not exceed 20% of that IPREM monthly, not including the corresponding part of the extraordinary pages. "

Five. Article 23 (2) (b) (b) shall be worded as follows:

" (b) Products in kind voluntarily granted by undertakings shall be valued in accordance with the provisions of paragraph 1 (B) (c) of this Article and shall be excluded from the listing provided that their joint valuation does not exceed 20% of the amount of the monthly IPREM in force at the time of its accrual, not including the part corresponding to extraordinary payments. The excess over the indicated amount shall be calculated on the basis of quotation. '

Six. Article 23 (2) (b) (b) shall be worded as follows:

" (b) In the aid allocations referred to in this paragraph, the following shall be considered as: 1. the delivery to the workers in active form, free of charge or at a lower price than the normal market, of shares or shares of the company itself or other undertakings of the group of companies, in the part which does not exceed, for the total of those delivered to each worker, EUR 12 000 per year and under the other conditions laid down in Article 41 of the Regulation of the Income Tax of the Physical Persons, approved by Royal Decree 1775/2004, of 30 July. 2. The amounts to be used to meet the costs of studies of the worker or assimilated by institutions, employers or employers and financed directly by them for the updating, training or retraining of their staff, when they are required by the development of their activities or the characteristics of the posts, even where their actual performance is carried out by other persons or specialised entities. Where such expenditure is not required by the development of such activities or characteristics and is due by standard, collective agreement or contract of employment, provided that it is justified its performance and amount shall be considered remuneration in species in the terms set out in paragraph 1 (B) of this Article. In both cases, the costs of maintenance and stay as well as of locomotion shall be governed by the provisions of paragraphs (a) and (b) of paragraph 2.A) of this Article. 3. The supply of products at discounted prices to be carried out in canteens or in eaters of a social enterprise or economy, taking into account the direct or indirect formulas for the provision of the service, which are accepted by the legislation (a) in respect of the conditions laid down in Article 43 of the Regulation on the Income Tax of the Physical Persons, approved by Royal Decree 1775/2004 of 30 July 2004. However, if, by collective agreement, the replacement of the dining-room service is possible, it will only be part of the basis of the levy on the excess resulting from the application of the rules contained in the paragraphs 1 and 2.1. of that Article. 4. The use of the goods for the social and cultural services of the staff employed, taking into account, inter alia, the spaces and premises, duly approved by the competent public administration, intended by employers or employers to provide the first cycle of child education to the children of their employees, as well as the hiring of such a service with duly authorised third parties. 5. The premiums or contributions paid by the employer under the contract of accident insurance, occupational disease or civil liability of the worker, as well as the premiums or contributions paid by the employer to insurance companies for the coverage of the worker's common illness and, in the latter case, in the terms and limits laid down in Articles 46.2.f) of the recast of the Law on the Income Tax of the Physical Persons and 44 of the 6. The provision of the pre-school, child, primary education service, compulsory secondary education, baccalaureate and vocational training by approved educational establishments, the children of their employees, free of charge or less than the normal market price. 7. Aquellas other assignments that are expressly established by law or in execution of it. The allocations referred to in the preceding paragraphs, which meet the requirements and up to the amounts indicated therein, shall not be taken into account for any kind of perceptions within the meaning of paragraph 2 (D) of this Article. The excess over such amounts shall be the subject of the listing. '

Seven. The title of Section 2 of Chapter III is worded as follows:

"Section 2. First Contributions to the Common Services of Social Security"

Eight. Article 75 is worded as follows:

" Article 75. Subjects required to make these contributions.

1. They are obliged to make the contributions laid down for the support of the common services of social security for the mutual of occupational accidents and occupational diseases of social security which, in accordance with the provisions of the Article 68 of the recast text of the General Law on Social Security, adopted by the Royal Decree of Law 1/1994 of 20 June, will work together in the management of professional contingencies, in order to contribute to the financing of the cost of the the assumption by the managing bodies and the common services of the social security of the functions they had attributed the extinct common and social services of this. 2. The companies authorized to cooperate voluntarily in the management of health care and temporary incapacity arising from the contingencies of accidents at work and illness are also required to make such contributions. in order to contribute to the financing of the cost of the performance of the functions of the common services of social security and as a contribution to the other general costs of the system and to the satisfaction of the requirements of the national solidarity, in accordance with the provisions of Article 77 (5) of the said Regulation Recast text of the General Law on Social Security. "

Nine. Article 78 is worded as follows:

" Article 78. Criteria for the settlement of capital cost of pensions and other benefits.

1. The determination of the current value of the capital cost of pensions, as well as of the amount of capitalisation interest, of the surcharge for lack of insurance and, where applicable, of the surcharge for non-term income and the interest of late payment which come and have to enter the mutual occupational accidents and occupational diseases of the Social Security or the undertakings declared responsible for the performance of their duties, shall be carried out by the General Treasury of Social Security. 2. For the determination of the capital cost of pensions and other economic benefits of a character (a) periodic, as a result of both common and professional contingencies, of which the undertakings and the mutual associations of occupational accidents and occupational diseases of the social security are declared responsible by administrative decision or The following technical criteria shall apply in respect of the actuarial calculation of the following technical criteria by the concepts which make up that responsibility in accordance with Article 69 of the General Social Security Recovery Regulation: (a) The mortality and survival tables used must be representative of the risk to which the collective is subject to which they are to be applied and adjusted by statistical, actuarial or both. These tables, which shall be updated or redrawn before the course of 20 years from the date on which the population data used in their preparation are concerned, shall be approved by the Ministry of Labour and Social Affairs, which may add the additional technical criteria that it considers necessary for a more precise financial-actuarial valuation, as well as regularly update such criteria. (b) The applicable technical or updating interest rate shall be selected on the basis of prudential criteria and in accordance with forecasts for the development of the economy in the long term, in such a way as to allow for estimated values with minimum deviations on the actual values observed. The Ministry of Labour and Social Affairs shall fix the nominal rate of technical interest applicable. (c) The rate of revaluation of benefits applied shall be consistent with the type of technical interest referred to in the preceding paragraph, so that the resulting real rate is adjusted accordingly to the conditions of the economic environment. The rate of revaluation shall be fixed annually by the Ministry of Labour and Social Affairs. 3. The tables and rates of interest and, where appropriate, revaluation, as referred to in the preceding paragraph, shall also be applicable by the General Treasury of Social Security in the settlement of capital cost of pensions and other benefits (a) the economic activity of the social security system, in particular in the case of the social security system, in cases where the determination of the social security system has been established or is not expressly attributed to another body. 4. The amount of the lump sums or the provision of fixed or periodic non-life amounts, of which the mutual responsibility for occupational accidents and occupational diseases of social security or undertakings has been declared responsible, shall be determined by the decision or agreement in which the right to them is recognised. Where these benefits are not to be paid directly to the beneficiaries, but through the General Treasury of Social Security, the latter shall only carry out the arithmetical settlement operations necessary for the recovery of the amount total of those, in accordance with the provisions of Articles 69 et seq. of the General Regulation on the collection of social security, without prejudice to the functions of verification and control which, in respect of benefits due to accidents at work and occupational diseases, are attributed to you. "

Article 3. Amendment of the General Regulation on the collection of social security, approved by Royal Decree 1415/2004 of 11 June.

The General Regulation on the Collection of Social Security, approved by Royal Decree 1415/2004 of 11 June, is amended as follows: One. The second subparagraph of Article 71 (1) is worded as follows:

" The refunds or refunds referred to in the preceding paragraph shall be charged to the budget of the respective managing body of the Social Security, with the exception of the part of the capital cost of income not consumed which shall be the subject of of the budget of the General Treasury of Social Security, when it would have received it. "

Two. The second subparagraph of Article 75 (1) shall be worded as follows:

" The amount of such refunds or refunds shall be charged to the budget of the said managing entity of the Social Security, except the part of the capital cost of income not consumed that will be returned with charge the budget of the General Treasury of Social Security, when it would have perceived it. "

Three. Article 92 (3) is worded as follows:

" 3. The goods to be carried out shall not be taken on board, in the judgment of the executive collector, that their product must be insufficient for the cost of such performance to be covered, which shall be recorded in the file by means of diligence. However, if, once the embargo has been made, the executive collector, after authorization from the Provincial Director of the General Treasury of Social Security, may carry out the lifting of the embargo. (a) from which he or she is to be on the record in due diligence. '

Four. Article 96 (2) is worded as follows:

" 2. In the case of deposits of money made up of accounts denominated in instalments, the embargo shall be carried out in accordance with the rules laid down in the preceding paragraph, but the revenue from the amounts withheld must be made on the date specified in the or the day after the end of the period laid down, whichever is later. However, if the depositor obliged to the payment is entitled to have the money deposited in advance, when notifying the due diligence he will be warned of the possibility he has of making use of such faculty in front of the institution deposit, depending on the conditions that would have been established and, if it makes use of that right, the income in the account of the General Treasury of the Social Security will be produced the day after the cancellation; in such case, the balance will be reduced in the quantity to be provided by the advance provision. '

Five. Article 120 (2) is worded as follows:

" 2. If, in the event of an auction, any person interested in taking part in the invitation to tender who has not put forward a position in a closed position or constituted the necessary deposit, may be admitted to participate in the auction event, constitutes in the act a deposit of 30 percent of the type fixed for the auction. To this end, a period of time must be opened for those wishing to tender to constitute the necessary deposit, warning them that, in such a case, a position equal to 75 percent of the type of auction will be understood. No person shall be admitted as a tenderer since the bureau has made public the existence of positions submitted in writing. '

Six. The first subparagraph of Article 120 (3) shall be worded as follows:

" 3. Made public by the Presidency the existence or not of tenders submitted in writing, indicating the lots or goods to which they affect, prior to the opening of the envelopes containing them, it shall summon the tenderers to make In the case of a person who has not been a member of the European Parliament, he or she shall have the right to be a member of the European Parliament and the Council of the European Union. positions to be taken subject to the fixed sections. The puja shall be terminated when, repeated for the third time, the highest, there is no one who exceeds it, awarding the good to the highest bidder, if there were no offers in the closed. "

Seven. Article 120 (5) (a) shall be worded as follows:

" (a) The auction shall be approved in favour of the best position, where it exceeds 60% of the auction rate or where, being lower, it covers at least the amount of the debt, including surcharges, interest and costs incurred. In the latter case and in the case of immovable property, the award shall not be awarded where the best position is less than 25 per cent of the auction rate. '

Eight. A second paragraph is added to Article 7 of Article 120, with the following wording:

" The Provincial Director, exceptionally and in consideration of the assessment of the concurrent circumstances in terms of the amount of the debt, the value of the goods and the possibilities for recovery, may agree on the alleged the direct award of the goods not awarded in accordance with the terms laid down by the general rules of collection, as well as the maintenance of the preventive annotations of the embargo as long as the definitive extinction of the Credit pursued. '

Article 4. Amendment of Royal Decree 1221/1992 of 9 October on the patrimony of social security.

Royal Decree 1221/1992, of October 9, on the patrimony of Social Security, is amended in the following terms: One. The second paragraph is amended and three new paragraphs, third, fourth and fifth, are added to Article 12 (4), with the following wording:

" When the use or enjoyment of a property is shared by two or more Social Security management entities, the administration and participation of these entities in the expenses mentioned in the preceding paragraph shall be determined by agreement or protocol of action concluded between them. Where the property is partially used by the General Treasury of Social Security, its administration shall be responsible for the common service, which may, by agreement with the other user entities, determine the participation in the (i) In the event that the property used is leased to a third party, the General Treasury of Social Security shall exercise its administration, as holder of the rights deriving from the lease agreements. If the use of the building is shared, the participation in the expenses may be carried out by means of the agreement between the user entities. In the absence of the agreements or protocols of action referred to in the preceding paragraphs, the administration of the building shall be exercised by the entity using the largest area of the building and the participation in the expenditure shall be pro rata the user entities in proportion to the area occupied by each of them in the building. "

Two. Article 15 (1), (2) and (3) shall be drawn up in the following

:

" 1. The disposal of immovable property of the assets of social security shall require the prior authorization of the Ministry of Labour and Social Affairs when its economic value, according to the expert assessment, does not exceed EUR 20 million and that of the Council of Ministers in other cases. 2. In the case of disposal, the expert assessment of the building which has been carried out must be included. In all cases the sale price of the property must be equal to or greater than that value. 3. The disposal of immovable property shall be carried out by public auction. However, subject to the authorization of the Council of Ministers or the Ministry of Labour and Social Affairs in accordance with the value of the property referred to in paragraph 1, the disposal may be carried out by direct award in the following (a) Where the acquirer is another public administration or, in general, any person governed by public or private law in the public sector. For these purposes, a legal person governed by private law belonging to the public sector shall mean a commercial company in the capital of which the participation, direct or indirect, of one or more public administrations or persons is a majority. legal entities governed by public law. (b) Where the acquirer is a non-profit, non-profit, public utility entity, or is a legally recognised church, confession or religious community. (c) where a public auction was declared to be deserted or failed as a result of the successful tenderer's failure to fulfil its obligations, provided that no more than one year has elapsed since its conclusion. In the event of non-compliance by the successful tenderer, the disposal may be carried out in favour of the tenderer who has submitted the most advantageous tender or direct disposal, the conditions of which may not be lower than those of the previously announced or those in which the award had been made. (d) in the case of rustic estates which do not constitute an economically exploitable area or which are not liable to be useful in accordance with their nature and the sale is made to a neighbouring owner. (e) Where the ownership of the good or the right corresponds to two or more owners and the sale is made in favour of one or more co-owners. Where several interested parties are in the same case of direct award, it shall be settled in the light of the general interest in the case in question. '

Three. Article 16 (2) is worded as follows:

" 2. The immovable property of the Social Security patrimony which is not necessary for the fulfilment of its purposes and in respect of which the non-convenience of its disposal or exploitation may be credited may be ceded in use for the purposes of public utility or social security interest by the Minister of Labour and Social Affairs, on a proposal from the Director General of the General Treasury of Social Security and prior communication to the General Directorate of the State Heritage. If the immovable property transferred is not intended for use within the time limit specified in the transfer agreement, it shall cease to be so subsequently or the transferee shall not comply with the conditions laid down in that agreement, the Minister for Labour and Social affairs, after report of the managing body or contributor and of the General Treasury of Social Security, will declare the assignment resolved and will agree its reversal to it, and the transferee will have to pay the value of the damaged ones experienced in the goods, subject to expert assessment. The acceptance by the General Treasury of the Social Security of the use or usufruct of immovable property in favor of any managing body or the common service of the Social Security will require prior authorization from the Minister of Labor and Social Affairs, proposal of the managing body or common service favoured by the use or enjoyment. "

Four. A new paragraph is added to Article 17 (1), with the following wording:

" Where the leased property is occupied by entities other than the General Treasury of Social Security and those institutions provide for the release of the property prior to the term agreed, they shall communicate it to that common service with a Minimum advance notice of three months to the date of the eviction. "

Five. Article 17 (3) is worded as follows:

" 3. The leases referred to in the above two paragraphs must be made public by means of public tender, except in cases where the Ministry of Labour and Social Affairs or the Ministry of Health and Consumer Affairs is concerned, in the case of In the case of the case-law of the National Institute of Health Management, the need or desirability of directly concerting them must be established in the file because of the peculiarities of the need to be met, the conditions of the real estate market, the urgency of hiring due to unforeseeable events or the special the suitability of the good for the purposes of the management entities and the common services of social security. Where the hiring of the lease is carried out by direct award, the prior report of the General Intervention of Social Security shall be required. "

Article 5. Amendment of the Regulation on the cooperation of mutual occupational accidents and occupational diseases in the field of social security, adopted by Royal Decree 1993/1995 of 7 December 1995.

The Regulation on the collaboration of mutual occupational accidents and occupational diseases, approved by Royal Decree 1993 /1995 of 7 December, is amended as follows: The second subparagraph of Article 61 (2) is worded as follows:

" It is for the mutual party concerned to issue the medical discharge, confirmation of discharge and discharge, as well as the declaration of the right to the subsidy, its refusal, suspension, cancellation and declaration of extinction, in the temporary incapacity for work arising from the contingencies of accidents at work and occupational diseases relating to workers dependent on the associated enterprises falling within the scope of the management of the mutual fund, in the terms laid down in the rules governing the social security scheme applicable. It is also up to them to agree on the successive casualties, confirmation of discharge and discharge, issued in the processes originated by the same pathologies that caused processes derived from the indicated contingencies corresponding to these workers, in the terms and the scope referred to above, as well as the declaration of the right to the subsidy, its refusal, suspension, cancellation and declaration of extinction. '

Two. The third subparagraph of Article 80 (1) shall be worded as follows:

" The declaration of the right to economic performance and its maintenance shall be made after verification of all the facts and conditions laid down in Article 128 of the recast of the General Law on Social Security and compliance with the requirements laid down in Article 130 of the same law, as well as the specific requirements laid down for this provision in the various special schemes governing access to the right of self-employed persons, without prejudice to the health control of the high and the medical casualties by the services public health in the terms and with the scope set out in Royal Decree 575/1997 of 18 April. "

Three. The second subparagraph of Article 87 (2) is worded as follows:

" It is for the mutual party concerned to issue the medical discharge, confirmation of discharge and discharge, as well as the declaration of the right to the subsidy, its refusal, suspension, cancellation and declaration of extinction, in the processes of temporary incapacity arising from such professional contingencies relating to self-employed persons who are injured, in accordance with the terms laid down in the rules governing the applicable social security scheme. It is also up to them to agree on the successive casualties, confirmation of discharge and discharge, issued in the processes originated by the same pathologies that caused processes derived from the indicated contingencies corresponding to these workers, in the terms and the scope referred to above, as well as the declaration of the right to the subsidy, its refusal, suspension, cancellation and declaration of extinction. '

Single additional disposition. Contributions to the support of the common services of social security.

The references made to the contributions for the support of the common and social services of Social Security, by mutual and collaborating companies in their management, in Articles 7.c), 71.2, 76.2 and 87.3 of the Regulation on the cooperation of mutual occupational accidents and occupational diseases, approved by Royal Decree 1993/1995 of 7 December 1995, in Articles 76 and 77 of the General Regulation on the (i) the liquidation of other social security rights, approved by Royal Decree 2064/1995, of 22 December 1995; 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 on the collection of social security, approved by Royal Decree 1415/2004 of 11 June, and in other rules of the same or lower rank, shall be construed as references to contributions for the support of the common services of social security.

First transient disposition. Subsistence of tables and fees for the determination of capital cost of pensions and other services of a periodic nature of Social Security.

The mortality tables and the interest rates in force to carry out the precise actuarial calculations for the determination of cost capital, approved by Decree 3581/1962 of 27 December, and other supplementary rules, With the exception of the percentage for processing and management costs in capitalisation, they will continue to apply until the date of entry into force of the ministerial order setting out the new technical criteria applicable to the calculation of its amount, in the light of the provisions of Article 78 of the General regulation on the listing and settlement of other social security rights, in the wording given by this royal decree.

Second transient disposition. The validity of the state companies of stowage and esestiba.

The reference in Article 10.4 of the General Regulation on the registration of enterprises and affiliation, high, low and variations of data of workers in the Social Security, in the wording given by the first article. This royal decree, is carried out to the harbour groupings of economic interest must also be understood to be carried out to the state societies of stowage and desestiba until not the process of transformation of these societies in these groupings, as provided for in Article 1 of Royal Decree-Law 3/2005 of 18 February 2005, by the extension of the period for the referred conversion provided for in the sixth provision of Law 48/2003, of 26 November, of the economic regime and the provision of services of the ports of general interest.

Single repeal provision. Regulatory repeal.

As many provisions of equal or lower rank are repealed, they oppose the provisions of this royal decree.

Final disposition first. Development.

The Minister of Labor and Social Affairs is empowered to dictate how many provisions of a general nature are necessary for the implementation and development of what is foreseen in this royal decree.

Final disposition second. Entry into force.

This royal decree shall enter into force on the first day of the month following that of its publication in the "Official Gazette of the State", with the exception of the provisions of paragraph 5 of its first article, which shall enter into force for the year of such publication. publication.

Given in Madrid, on September 5, 2005.

JOHN CARLOS R.

The Minister of Labour and Social Affairs, JESUS CALDERA SANCHEZ-CAPTAIN