JOHN CARLOS I

KING OF SPAIN

To all who present it and understand it.

Sabed: That the General Courts have approved and I come to sanction the following law.

EXPLANATORY STATEMENT

I

The State Budget Law for the year 2004 sets out certain economic policy objectives, the achievement of which makes it necessary or appropriate to adopt various regulatory measures that allow for a better and better more effective implementation of the Government's programme, in the different areas in which it develops its action.

This is the aim pursued by this law, which, as in previous years, includes different measures concerning tax, social, personnel, and the service of public administrations, management and organization. administrative action, and administrative action in different sectorial areas.

II

In the Tax on the Income of the Physical Persons, first, the exemption of the public benefits received by birth, multiple birth, adoption, maternity and dependent child, including the economic benefits by birth of a child and by multiple births provided for in Royal Decree Law 1/2000 of 14 January, and extending the exemption from scholarships for studies to those granted by non-profit-making entities benefiting from the "Law of Patronage." Furthermore, a clarification is introduced in the cohabitation requirement that the rules for the application of the reductions by age and assistance corresponding to the ascendants are included.

Second, the applicability to the participative quotas of the Savings Banks of the forecasts contained in the regulatory regulations of this tax for the shares and participations in the companies.

It is also established that in the event that the taxpayer requests the draft declaration and the tax administration lacks the information necessary for the drafting of the draft, the necessary data will be provided to the taxpayer. for the preparation of their declaration instead of the draft and is excluded from the obligation to retain and enter into account in the diplomatic missions or consular offices in Spain of foreign states.

Finally, and as a result of the transposition into national law of Council Directive 2003 /48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, it is necessary to make the necessary changes in relation to the withholding taxes which the taxpayers would have incurred during the transitional period laid down in the Directive, for the income obtained in Belgium, Austria and Luxembourg, where the beneficial owner resides in a Member State other than the Member State in which it is set up the paying agent, which is configured as a payment on account of the tax.

In the Corporate Tax, first, the regulation of the deductibility of the contributions of the promoters of pension plans to the modification introduced in Article 5.3 (d) of the recast text of the Regulation of the Pension Plans and Funds Act, in such a way that the totality of the extraordinary contributions regulated in that provision are deductible without the need for their tax allocation to participate.

On the other hand, a series of measures are adopted in order to encourage the realization of research and development and innovation activities. Thus, the additional deduction of staff expenditure in qualified researchers and research projects contracted with public bodies is extended from 10 to 20%; the limit of the basis for deduction of the expenditure corresponding to the The acquisition of advanced technology is increased from 500,000 to one million euros; and the limit is raised in the quota of the deductions corresponding to these activities from 45 to 50 percent.

Also, the regulation of the option to make the split payments on the part of the taxable base of the current year is clarified for cases where the tax period does not coincide with the calendar year, establishing express that in these cases the split payment will be taken into account for the current period the day before each calculation and payment period.

Certain improvements are also made in relation to companies and venture capital funds. On the one hand, the period of the 99% exemption is extended, from the second to the fifteenth year (until now the twelfth); the deadline by which this tax benefit may exceptionally be extended will also be extended (until a maximum of 20 years, 17 so far) and, finally, it is extended from two to three years the time that can elapse since the investee accesses the stock exchange without losing such partial exemption. On the other hand, the beneficial treatment for dividends and the positive income shown in the transmission or redemption of shares, which has so far been provided for resident partners, is extended to non-resident partners. Thus, non-residents with permanent establishment will have the same regime as the taxable persons of the Company Tax, while for those who do not have permanent establishment, it is established that the non-permanent establishment will be understood as not income.

Finally, the non-application of the regulatory norms of the subcapitalization and the special regime of international tax transparency is foreseen when the related entity does not reside in Spanish territory (in the case of the (a) or the non-resident entity in Spanish territory (in the case of the special scheme) is resident in another Member State of the European Union, unless they reside in a territory which is regulated as a tax haven.

Certain amendments are made to the Non-Resident Income Tax as a result of the adoption of Council Directive 2003 /49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States, which has to be transposed into the national law of each Member State before 1 January 2004, although in the case of Spain a scheme is regulated a transitional measure affecting only royalty payments.

According to this, the concept of royalties is adapted to the one set out in the Directive and a special rate of 10% is set for fees levied in Spain for non-residents without permanent establishment reside in the European Union, comply with the requirements laid down in the Directive and which are set out in the new paragraph added to Article 24.1 of the law regulating this tax.

On the other hand, in relation to the income obtained without mediation of permanent establishment, and in coherence with the established for the Income Tax of the Physical Persons, it is excluded from the obligation to retain and to take into account diplomatic missions or consular posts in Spain of foreign states.

In the Heritage Tax, the exemption established on holdings in entities that meet certain requirements extends to the right of life for life on such holdings.

In the Tax on Successions and Donations it is established that the reduction of 100 percent regulated for the amounts received by beneficiaries of life insurance contracts is applicable, without limit, to insurance (a) to the extent that they bring cause in acts of terrorism or in services provided in international humanitarian or peace missions, and is extended to all potential beneficiaries. In addition, up to 99% of the bonus in the quota of Ceuta and Melilla in the case of "mortis causa" acquisitions and amounts received by the beneficiaries of life insurance contracts, when the successors are descendants, adoptees, spouses, ascendants and adopters of the causative.

In the Value Added Tax, on the one hand, the operations of the transfer of loans or loans cease to constitute a differentiated sector by express provision of this law. On the other hand, the regulation of the modification of the tax base is adapted to the terms of Law 22/2003, of 9 July, Consuri, whose approval implies the disappearance of the procedures for bankruptcy and suspension of payments and their replacement by the procedure for the competition of creditors. Also, the modification of the tax base is permitted because of non-payment of the consideration in cases where the debtor does not have the status of an employer or professional, thus generating such a possibility.

In the Tax on Heritage Transmissions and Documented Legal Acts, the regulation of the transfer of assets in relation to administrative concessions is clarified in order to define the value by which to compute goods. determined that the concessionaire is obliged to revert to the Administration. This value shall be the net accounting officer at the date of reversal, estimated by the average percentage resulting from the corporation tax amortisation tables, plus the expected reversal costs.

The rules on manufacturing, processing and holding in special manufacturing taxes are amended to introduce new exceptions to the prohibition of entry into the excise duties. factories and tax warehouses for products subject to special manufacturing taxes for which the tax has already been due, and for adding new assumptions within the requirements for the movement and holding of products. Also, in the Hydrocarbons Tax, an exception is included in one of the prohibitions of use for the use of natural gas in the compression stations of the gas pipelines.

In the Tax on Retail Sales of Certain Hydrocarbons a modification is introduced in the regulation of exemptions, within the uses to which the acquirer of the products is to be used, to add the production of electricity in combined power plants.

In the Tax on Insurance Primes, among its exemptions are included in the operations related to insured plans, in view of the need to obtain adequate legal certainty, so that doubts are clarified. which have arisen as to their origin and in order to avoid discrimination against this social security instrument in the face of collective insurance schemes that implement alternative schemes to pension schemes and funds.

In relation to the Fiscal Economic Regime of the Canary Islands, the measures introduced affect, on the one hand, the Indirect General Tax Canarian, and, on the other, Law 19/1994, of 6 July, of modification of the Economic and Fiscal Regime of Canary Islands.

With regard to the Indirect General Tax Canarian, on the one hand, various modifications are introduced in line with those incorporated in the regulation of the value added tax, such as those relating to the place of implementation of services, the adaptation of the new insolvency law, and exceptions to the exclusions and restrictions of the right to deduct; and, on the other hand, technical improvements are introduced in matters such as the regulation of deductible tax rates and the exclusions and restrictions of the right to deduct, or (a) the relationship of transactions to which the reduced and increased tax rates are applicable. Also, the regulation of the refund of the shares paid by the acquirers in the imports of goods in the event of the exercise of the right of withdrawal provided for in Law 7/1996, of 15 January, of Ordination is introduced as new. In the case of the retail trade, an alleged cause of exclusion from the simplified scheme, which was only regulated on a regulatory basis, is incorporated as a legal rule. On the other hand, it is excluded from the application of the zero rate of the Indirect General Tax Canarian to heading 481840, because it is not subject to the Arbitration for Import and Delivery of Goods since 1 January 2003.

As regards Law 19/1994, of July 6, amending the Economic and Fiscal Regime of the Canary Islands, various technical improvements and clarifications are introduced in the regulation of incentives for investment.

In relation to the Local Taxes, a modification is introduced in Law 39/1988, of December 28, regulating the local farms, in order to attribute to the Island Cabildos of the Canary Islands the same treatment to the Provincial Diputations, an amendment which is introduced with effect from 1 January 2003. Also, in these cases with effect from 1 January 2004, amendments are introduced which refer to the incorporation of new issues on which the notaries, in the documents they authorize, must request information and warn the comparables, both in the Tax on Real Estate and in the Tax on the Increase of Value of the Land of Urban Nature, and to the notification of the liquidable base in the procedures of collective valuation of character partial and simplified.

Finally, in order to encourage the use of solar energy systems, the scope of the existing bonus in this matter is extended in the Real Estate Tax and in the Tax on Construction, Facilities and Works, so that it is no longer restricted to housing (as was the case in the first case) nor does it exclude self-consumption.

As far as fees are concerned, changes of a different nature are incorporated, such as each year. Thus, the rates that constitute own resources of the Commonwealth of the Channel of the Taibilla are established. On the other hand, the following fees and charges are amended: plant health charges; fee payable for veterinary medicinal products (Medication Law); rate per Inspections and veterinary checks on products of animal origin intended for human consumption, which are introduced into national territory from non-Community countries; and Canon de surface de Minas-Hidrocargos. It also establishes a new regulation of the fees for the Registry of Commercial Varieties and the rate for services provided by the Registry of Intellectual Property.

For your part, the additional provisions contain other rules of tax content.

Thus, in addition to the above mentioned in relation to the participative quotas of the Savings Banks, the exemption in the Income Tax of the Physical Persons of the Public Aid is available for personal damages caused for the torrential rains that occurred at the end of March 2002 on the island of Tenerife.

The Law on the Tax Regime of Cooperatives in relation to producer organisations in the fruit and vegetable and fat sectors is also amended and the regulation of tax benefits is incorporated. applicable in relation to the " XV Mediterranean Games. Almeria 2005 ".

III

Title II of the law aims to establish measures related to social order.

The title begins with the inclusion of reforms in the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of June 20.

Thus, the mention of the risk allowance during pregnancy is expressly stated for the purposes of the calculation for the various prior periods of contribution required for the right to benefits. The limitation to the possibility of collecting pensions for widowers and orphanages is modified, which currently only operates in relation to the concurrency of widow's and orphan's pensions, but not in respect of pensions in favour of other pensions. family, setting a single limit to the whole of the corresponding pensions, while setting priorities or preferences for them, with the exception of the widow's pension.

Regarding the special social security systems, the recast text of the Law on Social Security of the Armed Forces, approved by Royal Legislative Decree 1/2000 of 9 June, is amended. The time limit for the right to refund of quotas unduly paid to the Social Institute of the Armed Forces is reduced from five to four years and the obligation to communicate data to ISFAS is regulated, in order to guarantee the obligatory control. with regard to the members and the repercussions which, in order to their contribution to this institute, have the modifications of their administrative situations.

Within Title II, by a specific chapter, various measures are laid down for the implementation of the principle of equal treatment, measures which are to reinforce and supplement the many rules that already exist. legal order in all areas in the field of non-discrimination for all causes covered by Article 14 of the Constitution.

With the legal basis of Article 13 of the Treaty on European Community, two directives were adopted in 2000: first, Council Directive 2000 /43/EC of 29 June 2000 on the application of the principle of equal treatment of persons irrespective of their racial or ethnic origin, which addresses such a principle in a number of areas; second, Council Directive 2000 /78/EC of 27 November 2000 on the establishment of a framework for In the case of employment and occupation, the general principle of equal treatment in employment and occupation discrimination based on religion or belief, disability, age and sexual orientation.

By means of the measures included in this Chapter, the Spanish legislation is adapted to these two directives, proceeding to their transposition into our law. In addition, a general legal framework is established to combat discrimination against racial or ethnic origin of persons in all areas, the legal definition of discrimination, direct and indirect, is addressed and the regulation of discrimination is modernised. equal treatment and non-discrimination at work, with a change, inter alia, to certain provisions of the Staff Regulations, the Law on the Social Integration of the Disabled, the Law on Labour Procedure, the Law on Infringements and penalties in the social order and legislation in the field of public service, although these Amendments for systematic reasons are included in Title III.

The program to promote employment for the year 2004 is also approved and several amendments are made to the recast of the Law on Infractions and Sanctions in the Social Order approved by the Royal Legislative Decree. 5/2000 of 4 August, and a precept of a non-organic nature of the Organic Law 1/2002, of 22 March, regulating the Law of Association, including among the associations of public utility the promotion and protection of the family.

In the case of aid to those affected by terrorist offences, the temporary scope of application of Law 31/1999, of 8 October, of Solidarity with the Victims of Terrorism, is extended until 31 December 2004.

IV

Title III of the law contains various measures that affect staff at the service of public administrations and the state public sector.

As for the general regime of official and statutory staff, various precepts of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service are amended.

Thus it is expressly fixed that elements are considered essential characteristics of the job which must be included in the relation of jobs for the General Administration of the State and for all the General government.

The promotion of internal promotion is harmonised with the processes of change of membership that are currently carried out in the fruit of the global policy of human resources and the possibility is foreseen for the officials, foreseen for the Article 37 (5) of the Staff Regulations, as amended by Law 39/1999, in order to promote the reconciliation of the working and family life of working people, to request a reduction in working time when they require take care of the direct care of a family member, up to the second degree of consanguinity or affinity, for reasons of age, accident or illness, it cannot be used by itself, and that it does not carry out paid activity, as well as the statutory fixing of the reduction of the day and the reduction of remuneration for that day. Finally, certain bodies and scales are declared to be extinguished.

The text of the Law of Civil Servants of the State, approved by Decree 315/1964, of 7 February, is amended, specifying that officials in practices who are already providing paid services in the Administration, such as career or interim officials, will be granted leave for studies, thus filling a gap currently existing in this field.

In the matter of bodies and scales, the name of the Body of the Customs Surveillance Group A that happens to be called the Superior Body of Customs Surveillance is modified, the integration of the staff of the Institute of Health is regulated Carlos III in the Escalas of the Principal Researchers and Technical Superior Technicians, and of Technical Middle-grade Specialists, Research Assistant, dependents of the public research agencies dependent on the Ministry of Science and Technology.

In the case of the officials of the local authorities, the recast text of the legal provisions in force in the field of Local Regime, approved by the Royal Legislative Decree 781/1986, of 18 April, is amended, by deleting the fifty-five year limit for access to the local public function.

Regarding the Passive Classes regime, the recast text of the State Passive Classes Act, approved by the Royal Legislative Decree 670/1987 of 30 April, is amended, reducing the deadline of five to four years. (a) for the economic effects arising from the recognition of entitlement to benefits as well as for the exercise of the right to recovery.

Regarding other public sector personnel, various amendments are made to Law 17/1999, of 18 May, of the Staff Regulations of the Armed Forces. Thus, it is possible that the complement members who are participating in missions outside the national territory will voluntarily extend their commitment to 15 days after the end of the mission. The age limit for income and for the commitment of volunteer reservists is extended.

Also amended Law 42/1999, of 25 November, of the Civil Guard Personnel Regime, regulating integration into a single final classification of those who join the Higher Level of Officers by access either direct or direct access to the internal promotion or to the optional Scales for direct access or change of scale.

V

Title IV of the law is dedicated to the regulation of management and administrative organization measures.

In the field of financial management, several modifications of technical improvement are made in precepts of Law 39/1988, of December 28, regulating the local farms.

Also, to make compliance with Law 18/2001 of December 12, General of Budget Stability, the mandatory report of the Secretariat of State for Budgets and Expenditure for the realization of capital injections, which are provided by the State's General Budget, to state-owned commercial companies, as well as to public undertakings and other public entities. The purpose of the report is to examine the effects of these contributions on the achievement of the objective of budgetary stability.

As regards the management of legal aid to the State and public institutions, Law 52/1997 of 27 November 1997 is amended, providing for the possibility of attributing representation to the Legal Service of the State and the defence of state public sector entities in arbitration proceedings and out-of-court complaints.

As regards the management of the geographic mobility of the members of the Armed Forces, reforms are introduced in Law 26/1999 of 9 July, of measures to support the geographical mobility of the members of the Armed Forces. Armed Forces.

The assumptions that give the right to economic compensation or, on an extraordinary basis, to a housing under special lease, for change of destination that involve change of locality or geographical area, are expanded. Except for the temporary prohibition of having to legally weigh on the acquirers of military dwellings, the acts of taxation consisting in the formation of a mortgage and establishing a legal right of preferential acquisition in favor of the INCOFAS in the subsequent transmission of the same in the 10 years following the acquisition and the Minister of Defense is empowered to authorize exceptionally realojos for reasons of a humanitarian nature.

In terms of the management of lotteries and state bets, the marketing of state ownership games outside the national territory is regulated. As regards traffic management and road safety, amendments are made to the text of the Law on Traffic, Motor Vehicle Circulation and Road Safety, adopted by Royal Decree 339/1990 of 2 March 1990. March. The administrative organization includes rules concerning the regime of different organs of the General Administration of the State, public bodies and state commercial companies.

Thus the legal regime of the National Intelligence Center, the Nuclear Security Council, the Council of Youth of Spain, TRAGSA and the Public Business Entity Spanish Airports and Air Navigation are modified. (AENA).

In the matter of administrative procedure, Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure is amended, fixing in six months the period of expiration in the procedures for declaration of lesivity. Modifications to special procedures are also introduced.

VI

Title V of the law contains forecasts for various aspects of the sectoral administrative action, including the following:

In terms of administrative action in the field of economic management, as far as insurance, plans and pension funds are concerned, various amendments are made to the recast text of the Law on Plans and Pension Funds, approved by the Royal Legislative Decree 1/2002 of 29 November. Article 5.3 of the recast text is amended in order to enable the undertakings promoting occupational pension schemes to make the necessary contributions to ensure that the employment pension scheme is not subject to the limits laid down therein. the economic rights of the beneficiaries or those of the members of the plans which include pension schemes defined for retirement, where a deficit has been revealed in the actuarial review. In addition, the general investment scheme of pension funds is adapted to the criteria of Directive 2003 /41/EC of the European Parliament and of the Council of 3 June 2003 on the activities and supervision of pension funds employment, published in the Official Journal of the European Union on 23 September 2003.

In the matter of energy, amendments to Law 54/1997 of 27 November of the Electricity Sector are introduced, regulating the accrual of interest in the alleged lack of income by the agents of the electricity system of the quotas. with specific destinations and the accrual of interest in the event of non-payment by the agents of the electricity system of the liquidations.

The Law 34/1998 of 7 October of the Hydrocarbons Sector is also reformed. The Technical Manager of the System is incorporated to the Consultative Council of Hydrocarbons and its Permanent Commission and the accrual of interest is regulated in the event of lack of income by the agents of the gas system of the quotas with destinations specific and the accrual of interest in the event of non-payment by the agents of the gas settlement system. Finally, Law 25/1964 of 29 April on Nuclear Energy is amended to regulate the establishment of the Experimental Facilities and Devices undergoing authorization.

In the field of defence of competition, Council Regulation (EC) 1/2003 of 16 December 2002 on the application of the rules on competition laid down in Articles 81 and 82 of the EC Treaty is transposed by amending Law 16/1989 of 17 July 1989 on the Defence of Competition and Law 1/2002 of 21 February, on the coordination of the powers of the State and the Autonomous Communities in the field of the defence of competition.

Regarding the financial system, the synthetic securitisation of loans and other credit rights is regulated, which are operations that allow the credit risk of a portfolio of assets to be passed on to the capital market. a securitisation fund without the sale of the assets to the fund as in a traditional securitisation, and the Law 24/1988 of 28 July, the regulator of the Securities Market, is amended as regards the regulation of the Audit to be carried out by the issuing institutions of securities admitted to trading on markets Official secondary values.

Also amended Law 13/1985 of 25 May on investment coefficients, own resources and information obligations of financial intermediaries, giving compliance to the Directive adopted by Parliament and the Council of the European Union amending Council Directives 78 /660/EEC, 83/345/349/EEC, 86 /635/EEC and 91 /674/EEC on the annual and consolidated accounts of certain types of companies, banks and other financial institutions and insurance companies.

As far as accounting and accounting auditing are concerned, the accounting rules incorporated in the commercial law are amended. This is in line with the regulation contained in Law 2/1995 of 23 March of Limited Liability Societies, in accounting matters, in order to collect the pronouncements of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, as well as the positive right of other Member States of the European Union.

The Code of Commerce and recast of the Law of Companies, approved by the Royal Decree of Law 1564/1989 of 22 December 1989, are amended in the field of accounting, adapting the internal rules to the European Parliament and Council 1606/2002 on the application of international accounting standards of 19 July 2002, as well as the transposition of Directive 2001 /65/EC of the European Parliament and of the Council of 27 September 2001, by amending Directives 78 /660/EEC, 83 /349/EEC and 86 /635/EEC as regards the valuation rules applicable to the annual and consolidated accounts of certain types of company, as well as of banks and other financial institutions.

As regards administrative action in the field of infrastructure and transport, the financial guarantee is regulated for ships requesting access to places of refuge.

In the field of agriculture, fisheries and food, certain hydraulic works are declared to be of general interest for irrigation purposes. Also amended Law 3/2001, of March 26, of Sea Fishing of the State, is regulated the updating of inscriptions in the Register of Ships and Shipping Companies of fishing boats in which the material of the hull, the power propellant of its engines or the actual values of length, sleeve, strut or tonnage do not coincide with the data recorded in the register, and the regime of infringements and penalties applicable to the milk quota regime and in the case of the Regulation of the liability for the payment of the additional milk quota levy.

In the field of the environment, the recast text of the Water Law, approved by Royal Legislative Decree 1/2001 of July 20, is amended to incorporate into Spanish law the Directive 2000 /60/EC establishing a framework Community action in the field of water policy, the deadline for transposition of which ends on 22 December 2003. The main objective of the modification is to achieve the good condition and adequate protection of the continental, coastal and transitional waters, whose effects are regulated the river basin as a new territorial area of management and hydrological planning, which also implies the modification of the Additional Disposition 10th of Law 10/2001, of July 5, of the national hydrological plan, being a capital aspect of the reform the establishment of a single plan hydrological for each of the hydrological demarcations; it is created, to ensure adequate coordination in the application of the rules for the protection of waters, a new administrative cooperation body; new wording is given to the articles governing the objectives, criteria, contents and procedures for drawing up the river basin management plans; environmental objectives for groundwater, protected areas and artificial water bodies and very modified water bodies are set, and the time limits for their achievement are set; the registration of protected areas; the basis and time limits for the procedure for the procedure for public participation, as well as justification for the National Hydrological Plan Act. The financial regime for water is amended by introducing the principle of the recovery of the costs of water management services.

The content, scope and deadlines of the municipal prior report to the realization of works of general interest are regulated more precisely. Certain goods affected by hydraulic works are declared urgent, in particular those relating to the infrastructure of the transfers of water resources authorized by Article 13 of Law 10/2001 of 5 July 2001. National Hydrological Plan, and the transitional water resources regime is established from the Negratin reservoir to Cuevas de Almanzora.

Finally, various provisions of the Royal Decree-Law 1302/1986 of 28 June of the Environmental Impact Assessment are amended. It is explicit that in the assessment of the direct and indirect foreseeable effects of a project on the population, flora, fauna, soil, air, water, climatic factors, landscape and material goods, including heritage historical and archaeological, will necessarily take into account the interaction between all these factors; concreteness the competences of the environmental organ in the environmental impact statement, and the scope of the Mandatory reporting of autonomous communities in the environmental assessment of plans and projects environmental, in which the competence to issue the environmental impact declaration corresponds to the State, when those affect areas of special conservation of the autonomous community.

Ends the title with various health and consumer provisions. This is amended by Law 25/1990 of 20 December 1990 on the treatment of medicinal products in the packaging for personalised dispensing, and on infringements and penalties, and amendments to the Directive are hereby amended. Law 16/2003, of 28 May, of Cohesion and Quality of the National Health System and in Law 7/1995, of March 23, of credit to consumption.

VII

In the final part, various forecasts are collected which, for reasons of legislative technique, are not considered to be eligible for inclusion in the previously mentioned titles.

TITLE I

Tax Rules

CHAPTER I

Direct Taxes

Section 1. Tax on the Income of Physical Persons

Article 1. Amendment of Law 40/1998 of 9 December of the Tax on the Income of Physical Persons and other Tax Rules.

First. With effect from 1 January 2004, the following amendments are introduced in Law 40/1998 of 9 December of the Income Tax on Physical Persons and other Tax Rules:

One. Paragraph (h) of Article 7 is amended, which shall be worded as follows:

" (h) Family benefits for dependent children covered by Chapter IX of Title II of the recast of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June, and the other public benefits by birth, multiple birth, adoption and dependent children, as well as pensions and the pension liabilities received from the public social security schemes and passive classes and other public services by Orphan status.

Public maternity benefits received from the Autonomous Communities or local entities will also be exempt. "

Two. Paragraph (i) of Article 7 is amended as follows:

" (i) The perceived economic benefits of public institutions for the reception of minors, persons with disabilities or over 65 years of age and the economic aid granted by public institutions to persons with a a disability equal to or greater than 65% or over 65 years of age to finance their stay in residences or day centres, provided that the rest of their income does not exceed twice the inter-professional minimum wage. "

Three. Article 7, paragraph (j), is amended as follows:

" (j) Public scholarships and scholarships granted by non-profit-making entities to which the special scheme governed by Title II of Law 49/2002 of 23 December of the fiscal regime of the institutions applies. The aim of the programme is to promote the development of the European system of education and training, in order to improve the quality of the education system. Also, the public scholarships and those granted by the non-profit entities mentioned above for research in the field described by Royal Decree 1326/2003 of 24 October, approving the Statute of the research, as well as those awarded by those for research purposes to officials and other staff at the service of public administrations and to teaching staff and researchers at universities. "

Four. A new paragraph 5 is introduced in Article 9 of Law 40/1998 of 9 December of the Income Tax of the Physical Persons and other Tax Rules, which shall be worded as follows:

" 5. Natural persons who acquire their tax residence in Spain as a result of their movement to Spanish territory may choose to tax for this tax or for the income tax of non-residents during the tax period in Spain. the change of residence is made and during the following five tax periods, where the following conditions are met:

That they have not been resident in Spain during the 10 years prior to their new displacement to Spanish territory.

That the move to Spanish territory occurs as a result of a work contract.

That the jobs are actually done in Spain.

That such works are performed for a company or entity resident in Spain or for a permanent establishment located in Spain of a non-resident entity in Spanish territory.

That income from work resulting from such employment relationship is not exempt from taxation of Non-Resident Income Tax.

The taxpayer who opts for the taxation of Non-Resident Income Tax will be subject to a real obligation in the Heritage Tax.

The Minister of Finance shall establish the procedure for the exercise of the option referred to in this paragraph. "

Five. A new paragraph (g) is added to Article 43 (2), which shall be worded as follows:

" g) The provision of the pre-school, child, primary, compulsory secondary, baccalaureate and vocational training service by authorised educational establishments, to the children of their employees, free of charge or by lower than normal market price. "

Six. Paragraph 1 (f) of Article 44 (1) is worded as follows:

" (f) Notwithstanding the provisions of the preceding paragraphs, where the performance of the work in kind is satisfied by undertakings which have as their usual activity the performance of the activities which give rise to the performance of the valuation may not be lower than the price offered to the public of the good, right or service concerned.

The price will be considered to be offered to the public as provided for in Article 13 of Law 16/1984 of 19 July, General for the Defense of Consumers and Users, deducting ordinary or common discounts. Discounts which are offered to other collectives of similar characteristics to employees of the undertaking, as well as promotional discounts which are general in nature and are in force in the Member State, shall be considered as ordinary or common. the time to satisfy the remuneration in kind or, in other cases, not exceed 20%. "

Seven. Article 47c is amended, which shall be worded as follows:

" Article 47c. Common rules for the application of child care, age and care reductions.

For the determination of the reductions provided for in Articles 47, 47a and 47b, the following rules shall be taken into account:

1. When two or more contributors are entitled to the application of the reductions in respect of the same ascending or descending order, their amount shall be prorated between them equally.

However, where taxpayers have a different degree of kinship with the parent or descendant, the application of the reduction shall correspond to those of the nearest degree, unless they do not have annual income, excluding the exempt, in excess of EUR 8,000, in which case it shall correspond to those of the next grade.

2. The application of these reductions shall not be made when the ascendants present a declaration for this tax or the return request provided for in Article 81 of this Law.

3. The determination of the personal and family circumstances to be taken into account for the purposes of Articles 47, 47a and 47b of this Law shall be carried out in the light of the situation prevailing on the date of the tax accrual.

4. For the application of age reductions and assistance for the ascendants, it will be necessary for them to coexist with the taxpayer, at least half of the tax period.

Among other cases, it will be considered that the taxpayer will be considered to be disabled relatives who, depending on it, are interned in specialized centers. "

Eight. Paragraph 5 (a) of Article 55 (5) is amended as follows:

" (a) The acquisition of property of the Spanish Historical Heritage, carried out outside the Spanish territory for introduction into that territory, provided that the goods are declared goods of cultural interest or included in the General Inventory of Furniture within one year from its introduction and remain in Spanish territory and within the holder's estate for at least four years.

The basis for this deduction will be the valuation carried out by the Board of Qualification, Valuation and Export of Goods of the Spanish Historical Heritage. "

Nine. Article 56 (2) shall be amended as follows:

" 2. The limits of the deduction referred to in Article 55 (2) of this Law shall be those laid down by the Corporate Tax rules for incentives and incentives for business investment. Those limits shall apply to the quota resulting from the payment of the sum of the full, state and regional or supplementary contributions in the total amount of the deductions for investment in habitual housing, as provided for in Articles 55.1 and 6a, of the same, and by investments and expenditure on goods of cultural interest. "

Ten. A paragraph 13 is added to Article 75, which shall be worded as follows:

" 13. This Article shall not apply where the non-resident entity in Spanish territory is resident in another Member State of the European Union, except where it resides in a territory which is regulated as a tax haven. "

Once. Article 79 (4) is amended, which shall be worded as follows:

" 4. In any case, taxpayers who have the right to deduct by investment in housing, by way of business, by double taxation or by making contributions to protected assets of persons with a pension, shall be obliged to declare disability, pension schemes, insured pension schemes or social welfare insurance schemes which reduce the tax base, under the conditions laid down in regulation. "

Twelve. Article 80a (1) and (2) shall be amended as follows:

" Article 80a. Draft declaration.

1. Taxpayers who are obliged to make a declaration in accordance with Article 79 of this Law may request that the tax authorities refer to them, for information purposes only, a draft declaration, without prejudice to the compliance with the provisions of Article 80 (1) of this Law, provided that it obtains income from the following sources exclusively:

a) Workups of the job.

b) Capital flows subject to withholding or income on account, as well as derivatives from Treasury Letters.

c) Imputation of real estate income as long as it comes from, at most, two buildings.

d) Property gains subject to withholding or income on account, as well as grants for the purchase of habitual housing.

2. Where the tax administration lacks the information necessary for the preparation of the draft declaration, it shall make available to the taxpayer the data which may be provided by the establishment of the tax return.

You will not be able to subscribe or confirm the draft statement of the contributors that are in any of the following situations:

(a) Taxpayers who have obtained exempt income with progressiveness under agreements to avoid double taxation signed by Spain.

(b) Taxpayers who compensate negative items for previous years.

(c) Taxpayers who intend to regularise tax situations arising from previously filed statements.

(d) Taxpayers who are entitled to the international double taxation deduction and exercise such right. "

Thirteen. A new paragraph is added to Article 82 (2), with the following wording:

"In no case shall the diplomatic missions or consular offices in Spain of foreign States be required to carry out any retention or entry into account."

Second. With effect from 1 July 2004, the following amendments are introduced in Law 40/1998 of 9 December of the Income Tax on Physical Persons and other Tax Rules:

One. Article 47 (5) is amended to read as follows:

" 5. The provision in the tax period in which the contribution is made or in the following four of any good or right contributed to the protected estate of the disabled person shall determine the following tax obligations:

(a) If the contributor was a taxpayer of the Income Tax of the Physical Persons, that contributor shall integrate into the tax base of the tax period in which the act of disposition occurs, the amounts reduced from the tax base corresponding to the provisions made in the interest of late payment.

(b) Any person who has been the contributor, the holder of the protected assets that received the contribution shall be included in the tax base of the tax period in which the act of disposal occurs, the amount that would have been no longer to be included in the tax period in which it received the contribution as a result of the application of Article 16 (4) of this Act, plus any interest on late payment.

In cases where the contribution was made to the protected heritage of the relatives, spouses or persons in charge of the workers under a supervision or a host scheme, as referred to in paragraph 1 of this Article, by a taxable person of the Company Tax, the obligation described in the preceding paragraph must be met by that worker.

(c) For the purposes of Article 36c (5) of Law 43/1995 of 27 December 1995 of the Company Tax, the insured person shall inform the employer that he made of the the contributions, the provisions that have been made in the tax period.

In cases where the provision has been made in the protected heritage of the relatives, spouses or persons in charge of the workers under a supervision or a host system, the communication referred to in the paragraph This worker must also be made by the worker.

Lack of communication or making false, incorrect or inaccurate communications will constitute a minor tax violation. This infringement shall be punishable by a fixed pecuniary fine of EUR 400.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law.

For the purposes set out in this paragraph, in the case of homogeneous goods or rights, it is understood that they were provided in the first place.

The provisions of this paragraph shall not apply in the event of the death of the owner of the protected estate, the contribution or the workers referred to in Article 36c (2) of Law 43/1995, 27 of December, of the Corporation Tax. "

Two. A paragraph 10 is added to Article 82, which shall be worded as follows:

" 10. The taxpayer shall report to the payer of income that is subject to withholding or income from whom it is a recipient, the determining circumstances for the calculation of the withholding or income from the income, in the terms that are establish regulations. "

Three. Article 89 shall be amended as follows:

" Article 89. Infringements and penalties.

1. The tax violations in this Tax will be qualified and sanctioned according to the provisions of Law 58/2003 of 17 December, General Tax, without prejudice to the specialties provided for in this Law.

2. The incorrect presentation of the communications provided for in Article 81 of this Law is a minor tax infringement. This infringement shall be punishable by a fixed pecuniary fine of EUR 150.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law. "

Third. With effect from 1 January 2005, the following amendments are made to Law 40/1998 of 9 December of the Income Tax on Physical Persons and other Tax Rules:

One. A paragraph (e) is added to Article 65, which shall be worded as follows:

"(e) The holds referred to in Article 82 (11) of this Law."

Two. Article 82 (11) is added, which shall be worded as follows:

" 11. Account shall be taken of payments on account of this tax for the withholding tax actually applied pursuant to Article 11 of Council Directive 2003 /48/EC of 3 June 2003 on the taxation of the income from savings in the form of interest payments. '

Section 2. Corporate Tax

Article 2. Amendment of Law 43/1995, of December 27, of the Corporation Tax.

First. With effect for the tax periods starting from 1 January 2004, the following amendments are introduced in Law 43/1995 of 27 December of the Corporate Tax:

One. Article 13 (3) is amended as follows:

" 3. The contributions of the promoters of pension plans regulated in the recast text of the Law on the Regulation of Pension Plans and Funds, approved by the Royal Legislative Decree 1/2002 of 29 November, will be deductible. These contributions shall be charged to each participant in the relevant party, except those made in an extraordinary manner pursuant to Article 5.3.d) of the aforementioned recast of the Law on the Regulation of Pension Plans and Funds. Contributions for the coverage of similar contingencies to that of pension schemes shall also be deductible, provided that the following requirements are met:

(a) That the persons to whom the benefits are linked are fiscally imputed.

b) That the right to the perception of future benefits is irrevocably transmitted.

c) That the ownership and management of the resources in which these contributions consist are transmitted. "

Two. A paragraph 4 is added to Article 20, which shall be worded as follows:

" 4. This Article shall not apply where the related entity not resident in Spanish territory is resident in another Member State of the European Union, except where it resides in a territory which is regulated as a paradise fiscal. "

Three. Article 20a (1) (b) shall be amended as follows:

" (b) That the investee entity has been taxed by a foreign tax of an identical or similar nature to that tax in the year in which the profits that are distributed or in which it is involved have been obtained.

For these purposes, account shall be taken of foreign taxes which have been used to impose the income obtained by the participating entity, even in part, irrespective of whether the object of the the income itself, the income or any other element of the income of that income.

This requirement shall be deemed to be met, where the participating entity is resident in a country with which Spain has an agreement to avoid international double taxation, which is applicable to it and contains information exchange clause.

In no case shall the provisions of this Article apply when the participating entity is resident in a country or territory that is regulated as a tax haven. "

Four. Article 28 (2) is amended, which is worded as follows:

" 2. The deduction referred to in the preceding paragraph shall be 100% where the dividends or profit shares come from entities in which the percentage of direct or indirect participation is equal to or greater than 5%, provided that this percentage was kept uninterruptedly during the year preceding the day on which the benefit to be distributed or, failing that, to be maintained for as long as it is necessary to complete one year is payable. The deduction shall also be 100% in respect of the participation in profits from mutual insurance companies, social security institutions, mutual guarantee companies and associations. "

Five. Article 33 (1) (c) is amended to read as follows:

" c) Deduction Allowances.

1. º 30 percent of the expenses incurred in the tax period for this concept.

Where expenditure incurred in carrying out research and development activities in the tax period is greater than the average of the expenditure incurred in the previous two years, the percentage shall apply. set in the preceding paragraph up to that mean, and 50 percent over the excess over the same.

In addition to the deduction that comes in accordance with the foregoing paragraphs, an additional deduction of 20 percent of the following period expenses shall be practiced:

a ') The staff costs of the entity concerned with qualified researchers assigned exclusively to research and development activities.

b ') Expenditure on research and development projects contracted with universities, public research bodies or innovation and technology centres, recognised and registered as such according to the Royal Decree 2609/1996 of 20 December on the regulation of the Innovation and Technology Centres.

2. º 10% of investments in elements of tangible and intangible fixed assets, excluding buildings and land, provided that they are exclusively affected by research and development activities.

The deduction provided for in the preceding paragraph shall be compatible with that provided for in Article 36b of this Law and incompatible for the same investments with the other deductions provided for in the other Articles of this Act. chapter.

The elements in which the investment materializes must remain in the assets of the taxable person, except for justified losses, until they meet their specific purpose in the research and development activities, except that their useful life in accordance with the method of amortisation, as provided for in Article 11 (1) (a), which is applied, is lower. '

Six. Article 33 (2) (b) is amended to read as follows:

" b) Base of the deduction.

The basis of the deduction shall be the amount of the period's expenditure on technological innovation activities corresponding to the following concepts:

1. Projects to be carried out by universities, public research bodies or centres of innovation and technology, recognised and registered as such according to the aforementioned Royal Decree 2609/1996, of 20 of December.

2. Industrial design and engineering of production processes, which will include the design and elaboration of plans, drawings and supports to define the descriptive elements, technical specifications and characteristics necessary for the manufacture, test, installation and use of a product.

3. Advanced technology acquisition in the form of patents, licenses, know-how and designs. The deduction of amounts paid to persons or entities linked to the taxable person shall not be entitled to the deduction. The base corresponding to this concept shall not exceed the amount of EUR 1 million.

4. Obtaining the certificate of compliance with the quality assurance standards of the ISO 9000 series, GMP or the like, without including those costs related to the implementation of those standards.

The costs of technological innovation are considered to be incurred by the taxable person as soon as they are directly related to those activities and are effectively applied to the performance of those activities, specifically individualised by projects.

The costs of technological innovation corresponding to activities carried out abroad may also be the subject of the deduction as long as the main technological innovation activity is carried out in Spain and not exceed 25 percent of the total amount invested.

Also, the amounts paid for the performance of these activities in Spain will be considered technological innovation expenses, on behalf of the taxable person, individually or in collaboration with others. entities.

To determine the basis of the deduction, the amount of technological innovation costs will be reduced by 65 percent of the grants received for the promotion of these activities and imputable as income in the period tax. "

Seven. Article 35 (1) (a) is amended as follows:

" (a) The acquisition of property of the Spanish Historical Heritage, carried out outside the Spanish territory for introduction into that territory, provided that the goods are declared goods of cultural interest or included in the General Inventory of Furniture within one year from its introduction and remain in Spanish territory and within the holder's estate for at least four years.

The basis for this deduction will be the valuation carried out by the Board of Qualification, Valuation and Export of Goods of the Spanish Historical Heritage. "

Eight. Article 37 (1) is amended to read as follows:

" 1. The deductions provided for in this Chapter shall be carried out once the deductions and allowances of Chapters II and III of this Title are made.

The amounts corresponding to the tax period not deducted may be applied in the settlements of the tax periods that are concluded in the immediate and successive 10 years. However, the amounts corresponding to the deductions provided for in Articles 33 and 33a of this Law may be applied in the settlements of the tax periods concluded in the immediate and successive 15 years.

The calculation of the time limits for the application of the deductions provided for in this Chapter may be deferred until the first financial year in which, within the period of limitation, positive results occur, in the following cases:

a) In the newly created entities.

(b) In institutions that heal losses from previous years by the effective contribution of new resources, without the application or capitalization of reserves being considered as such.

The amount of the deductions provided for in this Chapter referred to in this paragraph, applied in the tax period, may not exceed 35% of the total quota in the deductions to avoid domestic and international double taxation and bonuses. However, the limit shall be raised to 50% where the amount of the deduction provided for in Articles 33 and 33a, corresponding to expenditure and investments effected in the tax period itself, exceeds 10% of the total quota, (

) the amount of the tax to be paid by the Member States.

Nine. The second subparagraph of Article 38 (3) shall be worded as follows:

" The taxable persons whose tax period does not coincide with the calendar year shall make the split payment on the part of the taxable amount corresponding to the days after the beginning of the tax period up to the the day before the start of each of the periods of entry for the split payment referred to in paragraph 1. In these cases, the split payment shall be taken into account for the liquidation corresponding to the tax period which is in progress on the day before the start of each of the periods of payment. '

Ten. A new paragraph 3 is added to Article 68d, as referred to in paragraphs 3 and 4, to be renumbered respectively as paragraphs 4 and 5.

Paragraph 3 shall be worded as follows:

" 3. If the entity has acquired the housing by way of transmission arising from merger, division or transfer of assets, and the income generated in that transmission would not have been integrated into the taxable amount of the transfer under the terms of the the special arrangements for such operations, the income to be paid as a result of their subsequent transmission in accordance with paragraph 1, shall be exclusively that which exceeds the market value at the date of the acquisition. "

Once. A paragraph 6 is added to Article 68d of Law 43/1995 of 27 December of the Company Tax, which shall be worded as follows:

" 6. The tax arrangements provided for in this Chapter may also be applied, with the specialities provided for in this paragraph, by the entities referred to in Article 68c (1) of this law which they lease or offer on tenancy. homes that they have built, promoted or acquired. In these cases, the following requirements must be met:

That the number of homes leased or offered on lease by the entity is at all times equal to or greater than 10.

That the lease does not incorporate an option to purchase.

In the case of dwellings not classified as official protection or declared protected, the second and third requirements of paragraph 2 (c) of Article 68c. In the case of acquired dwellings, the first requirement of paragraph (c) must be fulfilled.

That the dwellings remain leased or offered on lease for at least 15 years from the date on which they were leased or offered for the first time by the entity. In the case of dwellings listed in the entity's assets before the date of the scheme, the period shall be computed from the date of the start of the tax period in which the option is communicated by the scheme.

Entities which meet the requirements of this paragraph may apply in the full quota an 85% bonus of the part of the full share corresponding to the income derived from the lease or the transmission of dwellings which comply with the requirements set out in this paragraph. The application of this allowance in cases of the transmission of the dwellings shall also require compliance with the following requirements:

That the dwelling is not acquired by the tenant, his or her spouse or relatives, including the like, up to and including the third degree.

That the amount obtained is reinvested, within three years from the transmission, in other homes that meet the requirements set out in this paragraph. "

Twelve. Article 69 is amended as follows:

" Article 69. Capital-risk companies and funds.

1. Companies and venture capital funds, regulated in Law 1/1999 of 5 January, regulating risk capital institutions and their management companies, will be exempt in 99 percent of the income they obtain in the transfer of securities. representative of the participation in the capital or in the own funds of the undertakings referred to in Article 2.1 of that law, in which they participate, provided that the transmission takes place from the beginning of the second year of the holding from the time of acquisition and up to the 15th, inclusive.

Exceptionally, an extension of the latter period may be permitted up to and including the 20th year. Regulations shall determine the assumptions, conditions and requirements that they enable for such an extension.

With the exception of the assumption provided in the previous paragraph, the exemption will not apply in the first year and from the 15th.

In the event that the participating entity agrees to the listing on a regulated securities market in Council Directive 93 /22/EEC of 10 May 1993, the application of the exemption provided for in the preceding paragraphs shall be conditional on the risk capital of the company or the venture capital fund to be transferred to the capital of the investee within a period not exceeding three years, from the date on which the admission to trading of the capital was produced. the latter.

2. Companies and venture capital funds may apply the deduction provided for in Article 28 (2) of this law or the exemption provided for in Article 20a (1) of this law, as the origin of the said income, to dividends and, in general, to the holdings in profits from the companies that promote or promote, whatever the percentage of the holding and the time held for the shares or units.

3. Dividends and, in general, the perceived profits of companies and venture capital funds will have the following treatment:

(a) They shall be entitled to the deduction provided for in Article 28 (2) of this Act, irrespective of the percentage of holding and holding time of the shares or units when their recipient is a taxable person of the latter Tax or a taxpayer of Non-Resident Income Tax with permanent establishment in Spain.

(b) They shall not be understood to be obtained in Spanish territory where their recipient is a natural person or a contributing entity of Non-Resident Income Tax without permanent establishment in Spain.

4. The following treatment shall be given to the positive income shown in the transmission or redemption of shares or shares representing the own funds of the companies and the venture capital funds:

(a) They shall be entitled to the deduction provided for in Article 28.5 of this Act, irrespective of the percentage of holding and holding time of the shares or units when their recipient is a taxable person of the latter Tax or a taxpayer of Non-Resident Income Tax with permanent establishment in Spain.

(b) They shall not be construed as being obtained on Spanish territory where their recipient is a natural person or a taxpayer of the Non-Resident Income Tax without permanent establishment in Spain.

5. The provisions of paragraph (b) of paragraphs 3 and 4 above shall not apply where the income is obtained through a country or territory which is regulated as a tax haven. "

Thirteen. A new paragraph 15 is added to Article 121, which shall be worded as follows:

" 15. This Article shall not apply where the non-resident entity in Spanish territory is resident in another Member State of the European Union, except where it resides in a territory which is regulated as a tax haven. "

Fourteen. Paragraph 2 of the eighth additional provision shall be amended as follows:

" 2. The references to the definitions of merger and division in Article 2 (1), (2) and (3) of Law No 29/1991 of 16 December 1991, paragraphs 1, 2 and 3 of Law No 29/1991, are referred to in Article 21 and Article 45 (1) (b) thereof. From September, the Adequation of certain tax concepts to the Directives and Regulations of the European Communities shall be construed as references to Article 97 (1), (2), (3) and (5) and Article 108 of this Law and to the references to the Special Title I of Law 29/1991 shall be construed as references to Chapter VIII of Title VIII of this Law. "

Second. With effect for the tax periods initiated from 1 July 2004, the following amendments are made to Law 43/1995 of 27 December of the Corporate Tax:

One. Article 77 (2) is amended to read as follows:

" 2. Failure to comply with this requirement will be considered a serious tax violation. The penalty shall be a fixed pecuniary fine of EUR 3 000 for each tax period in which the non-compliance has been given, provided that no administrative requirement has been made for that purpose. If there is an administrative requirement, the penalty shall be EUR 6,000 for each tax period in which the non-compliance persists.

This infringement shall be liable to the subsidiary of the directors of the company, except those who have expressly proposed the measures necessary to comply with the provisions of the preceding paragraph, without having been accepted by the remaining administrators.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law. "

Two. Article 84 (4) is amended to read as follows:

" 4. The absence of the agreements referred to in paragraphs 1 and 2 of this Article shall determine the impossibility of applying the system of fiscal consolidation.

The absence of the agreements corresponding to the companies that are to be incorporated in the tax group will constitute a serious tax violation of the dominant entity. The penalty will consist of a fixed pecuniary fine of EUR 2 000 for the first tax period in which the scheme has been applied without complying with this requirement and EUR 4 000 for the second, and will not prevent the effective integration of the companies concerned, determining the impossibility of applying the system of fiscal consolidation, if within two years from the date of the end of the first tax period in which they are to be taxed in the tax consolidation scheme, the lack of agreement referred to in this article persisted.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law. "

Three. Article 107 (4) is amended to read as follows:

" 4. Failure to comply with the obligations set out in the preceding paragraphs shall be considered as a serious tax infringement. The penalty will consist of a fixed pecuniary fine of 200 euros for each item omitted, in each of the first four years in which the information is not included, and of 1,000 euros for each data omitted, in each of the following years, with the limit of the five percent of the value by which the acquiring institution has reflected the assets and rights transmitted in its accounts.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law. "

Four. Article 135c (2) is amended to read as follows:

" 2. The positive or negative income which, if any, becomes apparent as a result of the transmission of a vessel affected this scheme, shall be considered as an integrated basis in the tax base calculated in accordance with the previous paragraph.

Notwithstanding the provisions of the preceding paragraph, in the case of vessels whose ownership was already held when this special scheme was granted, or of used vessels acquired after the application of the special scheme was initiated, proceed as follows:

In the first financial year in which it is applicable, or in which the used vessels have been acquired, an unavailable reserve shall be provided for an amount equal to the positive difference between the normal value of the the market and the net accounting value of each of the vessels affected by this rule, or the difference shall be specified separately for each of the vessels and for all the exercises in which the ownership of the vessels is maintained, in the memory of its annual accounts. In the case of vessels acquired through an operation to which the special scheme of Chapter VIII of Title VIII of this Law has been applied, the net book value shall be determined on the basis of the acquisition value for which it appears in the accounting of the transmitting entity.

Failure to comply with the obligation to make the reservation or the obligation to mention in the memory will constitute a serious tax violation, with a penalty of five per cent of the financial penalty. amount of the said difference.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law.

The amount of the said positive reserve, together with the positive difference on the date of the transfer between the tax and accounting amortisation of the vessel, will be added to the tax base referred to in the first of this Article when the said transmission has occurred. The same shall apply if the vessel is transmitted, directly or indirectly, on the occasion of an operation to which the special scheme of Chapter VIII of Title VIII of this Law applies. '

Five. Article 141 (2) is amended to read as follows:

" 2. A gross tax breach shall be a breach of the obligation laid down in the previous paragraph.

Such an infringement shall be punishable, for a single time, by a proportional pecuniary fine of five per cent of the amount of the revaluation, the payment of which shall not determine that the amount is incorporated, for tax purposes, at the value of the of the patrimonial element to be revalued.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law. "

Third. With effect from 1 September 2004, the following amendments are introduced in Law 43/1995 of 27 December of the Corporate Tax:

One. Article 12 (2) (b) is amended to read as follows:

"(b) The debtor is declared to be in a competitive position."

Two. Article 81 (4) (b) is amended to read as follows:

" (b) The closing of the tax period is in a competitive position, or incurs a property situation as provided for in Article 260 (1) of the recast of the Law on Limited Companies, even if they were not in the form of public limited liability companies, unless prior to the conclusion of the financial year in which the annual accounts were approved, the latter situation would have been exceeded. "

Section 3. Non-Resident Income Tax

Article 3. Amendment of Law 41/1998 of 9 December of the Income Tax of Non-Residents and Tax Rules.

First. With effect from 1 January 2004, the following amendments are introduced in Law 41/1998 of 9 December of the Income Tax of Non-Residents and Tax Rules:

One. Article 12 (1) (f) (f) is amended as follows:

" c ') royalties or royalties satisfied by persons or entities resident in Spanish territory or by permanent establishments located therein, or used in Spanish territory.

They have the consideration of royalties or royalties the amounts of any class paid for the use, or the granting of use of:

Rights on literary, artistic or scientific works, including film films.

Patents, trademarks, designs, drawings, models, plans, or trade marks.

Software rights.

Information related to industrial, commercial or scientific experiences.

Personal rights that can be transferred, such as image rights.

Industrial, commercial, or scientific equipment.

Any rights similar to previous ones.

In particular, they have that consideration the amounts paid for the use or the granting of the use of the rights protected by the Royal Legislative Decree 1/1996, which approves the recast text of the Law on Intellectual Property, the Law 11/1986, of Patents and Law 17/2001, of 7 December, of Marks. "

Two. Paragraph 1 (b) of Article 13 (1) is amended as follows:

" (b) Interest and other income obtained by the transfer to third parties of own capital as referred to in Article 23.2 of Law 40/1998, of the Income Tax of the Physical Persons and other Tax Rules, as property gains derived from movable property, obtained without permanent establishment mediation, by residents of another Member State of the European Union or by permanent establishments of such residents located in another State Member of the European Union.

The provisions of the preceding paragraph shall not apply to property gains arising from the transmission of shares, units or other rights in an entity in the following cases:

a ') When the asset of that entity consists primarily, directly or indirectly, in real estate located in Spanish territory.

b ') When, at some point during the 12-month period preceding the transmission, the taxpayer has participated, directly or indirectly, in at least 25% of the capital or equity of that entity. "

Three. The first subparagraph of Article 17 (5) shall be amended as follows:

" 5. For permanent establishments whose activity in Spanish territory consists of construction, installation or assembly works of a duration exceeding six months, seasonal or seasonal economic activities or holdings, or activities for the exploration of natural resources, the tax will be required in accordance with the following rules: "

Four. A new paragraph is added to Article 30 (1), with the following wording:

"In no case shall the diplomatic missions or consular offices in Spain of foreign States be required to carry out any retention or entry into account."

Second. With effect from 1 July 2004, Article 9 (3) shall be amended, which shall be worded as follows:

" 3. Failure to comply with the obligation referred to in paragraph 1 shall be deemed to be a serious tax breach and the penalty shall be a fixed pecuniary fine of EUR 2 000.

The penalty imposed in accordance with this paragraph shall be reduced in accordance with the provisions of Article 188 (3) of the General Tax Law. "

Third. With effect from 1 January 2005, a paragraph (i) shall be added to Article 24 (1), the wording of which shall be as follows:

" (i) The rate of charge applicable to royalties or royalties satisfied by a company resident in Spanish territory or by a permanent establishment situated in the same company of a company resident in another Member State of the European Union to a company resident in another Member State or to a permanent establishment situated in another Member State of a resident company of a Member State shall be 10% when the following conditions are met:

(a ') that both companies are subject to and not exempt from any of the taxes referred to in Article 3 (a) (iii) of Council Directive 2003 /49/EC of 3 June 2003 on a common system of taxation applicable to the interest and royalty payments made between associated companies of different Member States.

b ') That both companies are in one of the forms set out in the Annex to Directive 2003 /49/EC.

c ') That both companies are tax residents in the European Union and that, for the purposes of an agreement to avoid double taxation on income concluded with a third State, they are not considered to be residents of that third State.

d') That both societies are associated. For these purposes, two companies shall be considered to be associated when: one holds in the capital of the other a direct holding of at least 25%, or a third holding in the capital of each of them a direct participation of at least one of them, 25 percent.

The said participation must have been kept uninterruptedly during the year before the day when the payment of the performance has been satisfied or, failing that, it must be maintained for as long as it is necessary to complete one year.

e ') That, where appropriate, such amounts are deductible for the permanent establishment that satisfies the returns in the State in which it is situated.

f ') That the company receiving such payments does so for its own benefit and not as a mere intermediary or authorised agent of another person or company and that, in the case of a permanent establishment, the amounts received are effectively related to their business and constitute a computable income for the purposes of determining their taxable amount in the State in which they are located.

This paragraph (i) shall not apply where the majority of the voting rights of the income-bearing company are held, directly or indirectly, by natural or legal persons who do not reside in the Member States of the European Union, except where that proves that it has been constituted for valid economic reasons and not for unduly enjoying the arrangements provided for in this paragraph (i). '

Section 4. Tax on Heritage

Article 4. Amendment of Law 19/1991 of 6 June of the Tax on Heritage.

With effect from 1 January 2004, Article 4 (8) of Law 19/1991, of 6 June, of the Heritage Tax, shall be amended as follows:

" Eight. One. The goods and rights of natural persons necessary for the development of their business or professional activity, provided that they are exercised in a normal, personal and direct manner by the taxable person and constitute his principal source of income. For the purposes of the calculation of the principal source of income, the remuneration of the management functions to be exercised in the entities referred to in the number two of this paragraph, and any other remuneration that they bring shall not be computed. their cause of participation in such entities.

Common property and rights shall also be exempt from both members of the marriage, when used in the development of the business or professional activity of any of the spouses, provided that the requirements are met. of the previous paragraph.

Two. The full ownership, the property and the right of lifetime for the participation in entities, with or without quotation in organized markets, provided that the following conditions are met:

(a) That the entity does not have the principal activity of managing a property or property. It is understood that an entity does not manage a property or property and that it therefore carries out a business activity when, by application of the provisions of Article 75 of Law 43/1995 of 27 December 1995, the tax on Companies, that entity does not meet the conditions to consider that more than half of its asset is constituted by securities or is a mere holding of assets.

b) That, when the entity magazine forms a company, the assumptions set out in Article 75 of Law 43/1995, of December 27, of the Company Tax are not met.

(c) The participation of the taxable person in the capital of the institution is at least five per cent of the amount calculated individually, or 20 per cent together with his/her spouse, ascendants, descendants or collateral second grade, the parentage in the consanguinity, in the affinity or in the adoption, has its origin.

(d) the taxable person effectively exercises management functions within the institution, thereby receiving remuneration representing more than 50 per cent of all business, professional and business returns; personal work.

For the purposes of the above calculation, the business, professional and personal income returns shall not be calculated as the income of the business activity referred to in paragraph 1 of this paragraph.

Where the participation in the institution is joint with some or some persons referred to in the preceding point, the management functions and the remuneration derived therefrom shall be at least one of the following: persons from the kinship group, without prejudice to the right of all of them to the exemption.

The exemption shall only reach the value of the units, determined in accordance with the rules set out in Article 16.1 of this Law, in the part corresponding to the ratio between the assets required. for the exercise of business or professional activity, which are included in the amount of the debts arising therefrom, and the value of the entity's net worth.

Three. Regulations shall be determined:

(a) The requirements to be met in order for the exemption to be applicable in respect of the goods, rights and debts necessary for the development of a business or professional activity.

(b) The conditions to be met by the units in institutions. "

Section 5. Tax on Successions and Donations

Article 5. Amendment of Law 29/1987 of 18 December of the Tax on Successions and Donations.

First. With effect from 1 January 2003, paragraph 2 (b) of Article 20 (2) of Law 29/1987 of 18 December of the Tax on Successions and Grants is amended as follows:

" (b) Regardless of previous reductions, a 100 percent reduction, with a limit of 9,195.49 euros, will be applied to the amounts received by the beneficiaries of life insurance contracts, when their kinship to the deceased contractor is a spouse, ascending, descending, adopter or adopted. In the case of collective insurance or contracted by the companies in favour of their employees, the degree of kinship between the deceased and the beneficiary shall be given.

The reduction shall be solely by taxable person, whichever is the number of life insurance contracts of which he is a beneficiary, and shall not be applicable where he is entitled to that set out in the fourth transitional provision of this law.

The same reduction shall in any case be applicable to life insurance that they cause in acts of terrorism, as well as in services provided in international humanitarian or peace missions of a public nature, and shall not be subject to any such reduction. the quantitative limit set out in the first paragraph of this letter, being extensible to all potential beneficiaries, without the provision of the fourth transitional provision of this law being applicable. "

Second. With effect from 1 January 2004, Law 29/1987 of 18 December of the Tax on Successions and Donations is amended.

One. The following wording is added to paragraph 1 of Article 23a:

"However, the allowance referred to in the preceding paragraph shall be increased to 99% for the successors in title, according to the degree of kinship, in Groups I and II referred to in Article 20 of this Law."

Two. Article 24 (1) is amended as follows:

" 1. In the case of death and life insurance acquisitions, the tax shall be payable on the day of the death of the deceased or the insured person or when the declaration of death of the absent person becomes final in accordance with Article 196 of the Civil Code. However, in the acquisition of the deceased's life as a result of succession contracts and agreements, the tax shall be payable on the day on which the agreement is caused or concluded. '

Three. Articles 31 and 34 of Law 29/1987 of 18 December of the Tax on Successions and Donations are amended as follows:

" Article 31. Statement and settlement.

1. Taxable persons shall be obliged to submit a tax return, in accordance with the taxable facts referred to in this law, within the time limits and in the manner in which they are regulated. Notwithstanding the foregoing, they may choose to present an authorization, in which case they shall carry out the necessary operations to determine the amount of the tax liability and accompany the document or declaration in which it is contained or consist of the taxable fact.

2. Taxable persons shall apply the system of self-settlement of the tax with a compulsory nature in the autonomous communities in which it is established in this law.

The taxable persons shall apply the self-settlement scheme for taxable events where the yield of the tax is deemed to be produced in the territory of those autonomous communities under the terms of the The Court of Justice has held that, in accordance with the provisions of Law 21/2001 of 27 December 2001, the tax and administrative measures of the new system for the financing of the Autonomous Communities of the common system and cities with a status of Autonomy. "

" Article 34. General rules.

1. The jurisdiction for the management and settlement of the tax shall be the responsibility of the Delegations and the Finance Administrations or, where appropriate, the offices with similar functions of the Autonomous Communities which have the management of the tax.

2. The autonomous communities will be able to regulate the aspects of the management and liquidation of this tax as provided for in Law 21/2001 of 27 December, which regulates the fiscal and administrative measures of the new financing system. of the Autonomous Communities of the common regime and cities with the Statute of Autonomy. Where the Autonomous Community has not regulated such aspects, the rules laid down in this Law shall apply.

3. By way of derogation from the previous paragraph, the jurisdiction to establish the self-settlement of the tax is compulsory for the State, which will introduce into the Tax Law the autonomous communities in which it is established. This scheme is established.

4. In accordance with the provisions of the previous paragraph, the system of self-validation of the tax is established on a compulsory basis in the following autonomous communities:

Andalusia.

Castilla y León.

Region of Murcia. "

Section 6. Fiscal Regime of Non-Profit Entities and Tax Incentives to Patronage

Article 6. Amendment of Law 49/2002, of 23 December, of tax regime of non-profit entities and of tax incentives to patronage.

The additional seventh provision, which is worded as follows, is amended:

" Additional provision seventh. Tax regime of the consortiums Casa de América, Casa de Asia, "Institut Europeu de la Mediterranía" and the National Museum of Art of Catalonia.

The consortia Casa de América, Casa de Asia, "Institut Europeu de la Casa de la Mediterranía" and the National Museum of Art of Catalonia will be considered as beneficiaries of the patronage for the purposes provided for in the articles 16 to 25, both inclusive, of this law. "

CHAPTER II

Indirect Taxes

Section 1. Value Added Tax

Article 7. Amendment of Law 37/1992 of 28 December of the Tax on Value Added.

The following amendments are introduced in Law 37/1992 of 28 December of the Value Added Tax:

First. With effect from 1 January 2004:

One. Point (d) of paragraph (c) of Article 9 (1) is amended as follows:

"d ') Operations for the disposal of loans or loans, with the exception of those carried out under a factoring contract."

Two. Paragraphs (a), (h) and (i) of Article 20 (18), paragraph 18, shall be amended as follows:

" (a) Cash deposits in their various forms, including current account deposits and savings accounts, and other transactions related to them, including collection or payment services provided by the depositary in favour of the depositor.

The exemption does not extend to credit collection management services, exchange letters, receipts, and other documents. Nor does the exemption extend to services provided to the transferor in the framework of factoring contracts, with the exception of those for the advance of funds which, where appropriate, can be provided in these contracts.

No credit operations shall be considered to be charged for checking or checking accounts. "

" (h) Operations relating to transfers, money orders, cheques, books, notes, exchange letters, payment or credit cards and other payment orders.

The exemption extends to the following operations:

a ') Interbank check and heels compensation.

b ') Acceptance and acceptance management.

c ') The protest or proxy statement and protest management.

Change letter collection service or other documents received in collection management are not included in the exemption. The services provided to the transferor in the framework of factoring contracts are not included in the exemption, except for those for the advance of funds which may be provided in these contracts. "

" i) The transmission of the payment effects and orders referred to in the preceding letter, including the transmission of discounted effects.

Not included in the exemption is the cession of effects in commission of collection. The services provided to the transferor in the framework of factoring contracts are not included in the exemption, except for those for the advance of funds which may be provided in these contracts. "

Three. The second subparagraph of Article 80 (3) is amended, which shall be worded as follows:

" Only when the conclusion of the contest is agreed for the reasons set out in Article 176.1, paragraphs 1, 3, 3 and 5. of the insolvency law, the creditor who has modified the tax base must amend it again to the increase by the issue, within the time limit set by regulation, of a letter of amendment affecting the quota. "

Four. Article 80 (4) is amended, which shall be read as follows:

" Four. The tax base may also be reduced where the appropriations corresponding to the quotas passed on by the taxable transactions are wholly or partly non-performing.

For these purposes, a credit shall be considered total or partially non-performing when it meets the following conditions:

1. That two years have elapsed since the accrual of the tax passed without the collection of all or part of the credit derived therefrom.

2. That this circumstance has been reflected in the records required for this Tax.

3. That the recipient of the transaction acts as an employer or a professional, or, in another case, that the taxable amount of the transaction, Tax on the Value Added Tax, is greater than EUR 300.

4. The taxable person has urged his recovery by legal claim to the debtor.

The modification shall be made within three months of the end of the two-year period referred to in the first paragraph of the first subparagraph and shall be communicated to the tax administration within the period specified in the preceding paragraph. be set regulatively.

Once the tax base is reduced, the tax base will not be modified upwards even if the taxable person obtains the full or partial recovery of the consideration, except where the recipient does not act in the condition of employer or professional. In this case, the Value Added Tax shall be understood to be included in the amounts received and in the same proportion as the perceived consideration.

By way of derogation from the preceding paragraph, where the taxable person disclaims from the court claim to the debtor, he/she must again amend the tax base upwards by the issue within one month from the date of the withdrawal of a letter of amendment affecting the quota from which the quota is passed. '

Five. Article 97 (1) is amended, which shall be read as follows:

" One. Only employers or professionals who are in possession of the document supporting their entitlement may exercise the right to deduct.

For these purposes, only documents supporting the right to deduction shall be considered:

1. º The original invoice issued by the person making the delivery or providing the service or, on behalf and on his behalf, by his or her client or by a third party, provided that, for any of these cases, the requirements are met establish regulations.

2. The original invoice issued by the person making a delivery which gives rise to an intra-Community acquisition of goods subject to the tax, provided that such acquisition is duly recorded in the statement-liquidation refers to the number 6. º of paragraph one of article 164 of this law.

3. The document proving the payment of the import tax.

4. The invoice issued by the taxable person in the cases provided for in Article 165 (1) of this Law.

5. º The original receipt signed by the holder of the agricultural, forestry, livestock or fishing operation referred to in Article 134 (3) of this Law. "

Six. Paragraph one of Article 165 is amended, which shall be read as follows:

" One. In the cases referred to in Articles 84 (1), (2) and (3) and (140) of this Law, the invoice issued, where appropriate, by the person who has delivered the goods or services concerned or the accounting document of the transaction will be joined an invoice containing the settlement of the tax. Such an invoice shall be in accordance with the requirements laid down in regulation. "

Second. Article 80 (3) of Law No 37/1992 of 28 December 1992 on the value added tax is amended to read as follows:

" Three. The taxable amount may be reduced where the addressee of the transactions subject to the tax has not made the payment of the shares passed on and provided that, after the operation has become established, a declaration of a declaration of contest. The amendment, where appropriate, may not be made after the maximum period laid down in Article 21 (5) of Law 22/2003, of 9 July, of the insolvency proceedings.

Only when, for any reason, is the case of the creditors ' tender outstanding, the creditor who has modified the tax base will have to amend it again on the basis of the issue, within the time limit set (a) a correction of the amount of the fee to be paid. '

Third. With effect from 1 January 2004:

One. The number 27. of Article 20 (1) and Article 26 (5) shall be deleted.

Two. A new subparagraph (c) is added to Article 84 (2), paragraph 1, which shall be worded as follows:

" c) When it comes to:

-New waste materials from industry, waste and scrap of smelting, waste and other recovery materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash and residues industry containing metals or their alloys.

-The selection, cutting, fragmentation and pressing operations performed on the products mentioned in the previous indent.

-Deliveries of waste or scrap of paper, cardboard or glass.

-Deliveries of semi-finished products resulting from the processing, processing or casting of non-ferrous metals referred to in the first indent, with the exception of nickel compounds. In particular, semi-finished products, ingots, blocks, plates, bars, grains, granules and wire rod shall be considered.

In any case, the deliveries of the materials defined in the Annex of the Law shall be considered as falling within the preceding paragraphs. "

Three. The seventh paragraph of the Annex shall be amended as follows:

" Seventh. Cast iron, iron or steel waste or scrap, scrap or ingots of iron or steel scrap, waste or scrap of non-ferrous metals or their alloys, slag, ash and scrap of industry containing metals or their alloys.

Waste or scrap of iron or steel, scrap or ingots of iron or steel scrap, waste or scrap of non-ferrous metals or their alloys, slag, ash and scrap of iron or steel which contain metals or their alloys falling within the following headings of the Customs Tariff:

Cod. NCE

Commodity Designation
7204	Iron or Steel Cast Waste and Waste (scrap and ingots)

Ferrous metal waste and scrap comprise:

(a) Waste obtained during the manufacture or machining of iron or steel foundry, such as torneasts, limes, ingots, billets, billets, bars or profiles.

(b) Articles of iron or steel casting definitely unusable as such by breaks, cuts, wear or other motifs, as well as their wastes, even if any of their parts or parts are reusable.

Products that may be used for primitive use as or after they are repaired are not understood.

Scrap ingots are generally made of iron or steel, which is very alloy steel, made from waste and refined waste (amolated powders or fine torneasts) and its surface is rough and irregular.

Cod. NCE

Commodity Designation
7402	Unrefined Copper; Copper anodes for refining.
7403	Refined copper in the form of cathode and cathode sections.
7404	Copper waste and scrap
7407	7408.11.00
7408.11.00	refined, in which the largest dimension of the cross-section is > 6 mm.
7408.19.10	Refined copper wire, in which the largest dimension of the cross-section is > 05 mm, but R < = 6 mm.
7502	Nickel.
	7503	Nickel Waste and Waste.
7601	Raw aluminum.
7602	Waste and aluminum waste
7605.11	7605.21
	7605.21
		7801	Lead.
7802	Lead Waste and Waste
7901	Zinc.
7902	zinc (calamine) waste and scrap
8001	8002
	8002
	2618	Scurias (slags sand) in the steel industry.
2619	Escorias (except granulates), bathyhard, and other steel waste
2620
47.07	Waste or waste paper or cardboard. Paper or paperboard waste comprises scrapes, cuts, broken sheets, old newspapers and publications, maculatures and printing tests and similar articles. The definition also includes old paper or cardboard articles sold for recycling
70.01	Waste or waste glass. Glass waste or scrap comprises waste from the manufacture of glass objects, as well as those produced by its use or consumption. They are typically characterized by their cutting edges.
	Lead batteries recovered.

Section 2. Tax on Heritage Transmissions and Documented Legal Acts

Article 8. Amendment of the recast text of the Law on the Tax on Heritage Transmissions and Documented Legal Acts, approved by the Royal Legislative Decree 1/1993, of 24 September.

With effect from 1 January 2004, paragraph 3 (c) of Article 13 (3) of the recast of the Law on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by the Royal Decree, is amended. legislative 1/1993 of 24 September, which will be worded as follows:

" (c) When the concessionaire is obliged to revert to the Administration determined, the estimated net book value of such assets shall be computed at the date of the reversal, plus the expenses intended for the reversal. For the calculation of the net book value of the goods, the amortisation tables approved for the purposes of the Company Tax shall be applied in the average percentage resulting therefrom. "

Section 3. Special Taxes

Article 9. Amendment of Law 38/1992 of 28 December of Special Taxes.

With effect from January 1, 2004, the following amendments are introduced in Law 38/1992, of December 28, of Special Taxes:

One. Article 15 (5) and (7) are amended as follows:

" 5. Without prejudice to the provisions of Article 10 (1) (c), Article 22 (c), Article 40 (3), Article 52 (d), Article 52 (b), and Article 62 (b), in those cases where the provisions of Article 52 (1) (c) of the first subparagraph of Article 52 (1) (c) are reintroduction of products in the establishment of origin which have not been able to be delivered to the consignee for reasons other than the authorised warehousekeeper consignor and in those cases where the establishment of the establishment in which it is established occurs; the products are to be found with the application of an exemption, the entrance in the factories and the deposits will not be allowed Tax on products subject to special manufacturing taxes for which the tax has already been due. '

" 7. The movement and possession of products subject to special manufacturing taxes, for commercial purposes, must be covered by the documents established in the regulations which show that the tax in Spain has been satisfied or that the under suspension arrangements, under an exemption or a system of intra-Community or internal movement with an established tax, without prejudice to the provisions of Article 44 (3). "

Two. The single paragraph referred to in Article 50a (2) (c) shall be amended as follows:

"(c) Products defined in the codes, CN, 1507, 1508, 1510, 1511, 1512, 1513, 1514, 1515 and 1518, are already used as such or after chemical modification."

Three. The single paragraph referred to in Article 51 (3) (c) shall be amended as follows:

"(c) Products defined in CN codes 1507, 1508, 1510, 1511, 1512, 1513, 1514, 1515 and 1518 are already used as such or after chemical modification."

Four. A second subparagraph is added to Article 54 (1), which shall be worded as follows:

" However, the provisions of the preceding paragraph shall not apply to the use of natural gas in the compression stations of gas pipelines, in order to supply natural gas with the additional pressure necessary for the use of natural gas. transport of such gas, for which no authorisation shall be required. In this case, the natural gas thus used shall be taxed at the rate laid down in Article 50 (1) (1) (1). '

Section 4. Tax on Retail Sales of Certain Hydrocarbons

Article 10. Modification of the Tax on Retail Sales of Certain Hydrocarbons.

With effect from 1 January 2004, paragraph 2 (2) (f) of Article 9 (1) (f) of Law 24/2001 of 27 December 2001 on fiscal, administrative and social order measures, which is hereby amended, is amended as follows: as follows:

" 2. The production of electricity in power plants or the production of electricity or cogeneration of electricity and heat in combined power plants, provided that the acquirer, which must be the holder of such electricity, (a) facilities, have previously recognised the right to exemption from the Hydrocarbons Tax as provided for in Article 51 (2) (c) of Law 38/1992 of 28 December 1992 on Excise Excise. '

Section 5. Tax on Insurance Prims

Article 11. Amendment of Law 13/1996, of 30 December, of fiscal, administrative and social order measures.

With effect from 1 January 2004, a paragraph (j) is added to paragraph 1 of Article 12 (1) of Law 13/1996 of 30 December 1996 on fiscal, administrative and social order measures governing the Tax on Insurance Primes, the wording of which will be as follows:

"j) Operations relating to insured forecast plans."

Section 6-The Canary Islands ' Fiscal Economic Regime

Article 12. Indirect General Tax and Arbitration for Imports and Deliveries of Goods in the Canary Islands.

The following amendments are introduced in Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands.

First. With effect from 1 January 2004:

One. Article 9 (10) is amended, which would be worded as follows:

"10. The constitution of concessions and administrative authorizations, except those for the assignment of the right to use railway or immovable infrastructure or facilities at ports and airports."

Two. Article 17 (2) (e) of paragraph 5 (e) is amended as follows:

"(e) Data processing and the provision of information, including procedures and experiences of a commercial nature."

Three. Article 22 (7), which is worded as follows, is amended as follows:

" 7. The tax base may also be reduced where the appropriations corresponding to the quotas passed on by the taxable transactions are wholly or partly non-performing.

For these purposes, a credit shall be considered total or partially non-performing when it meets the following conditions:

1. That two years have elapsed since the accrual of the tax passed without the collection of all or part of the credit derived therefrom.

2. That this circumstance has been reflected in the records required for this tax.

3. That the recipient of the transaction acts as an employer or a professional, or, in another case, that the taxable amount of the transaction, General Indirect Canarian Tax excluded, is greater than EUR 300.

4. The taxable person has urged his recovery by legal claim to the debtor.

The modification shall be made within three months of the end of the two-year period referred to in the first paragraph of the first subparagraph and the communication to the tax administration of the Canary Islands. the time limit to be fixed.

Once the tax base is reduced, the tax base will not be modified upwards even if the taxable person obtains the full or partial recovery of the consideration, except where the recipient does not act in the condition of employer or professional. In this case, the Indirect Canarian General Tax will be understood to be included in the amounts received and in the same proportion as the perceived consideration.

By way of derogation from the preceding paragraph, where the taxable person desists from the court claim to the debtor, he/she must again modify the tax base on the increase by the issue within one month from the date of the withdrawal of a letter of amendment affecting the quota from which the quota is passed. '

Four. Article 29 (1) and (e) of paragraph 1 of Article 29 (1) are amended as follows:

" 1. The taxable persons referred to in the foregoing Article may deduct the shares of the Indirect General Tax payable in the Canary Islands which they have borne by direct impact on their purchases of goods or services they are borrowed.

It shall also be deductible, from the moment that the right to deduction is born in accordance with Article 32 of this Law, the same tax payable in that territory in the following cases:

1. º On imports.

2. In the case of the investment of the taxable person as referred to in Article 19 (2) (2) and Article 58 ter.6 of this Law, and in the case of substitution referred to in Article 25 (2) of Law 19/1994 of 6 July. "

" (e) Insurance, reinsurance, capitalization and services relating to them, as well as banking or financial services, which would have been exempt, if they had been carried out in the territorial scope of this tax, pursuant to Article 10 (1), (16) and (18) of this law, provided that the recipient of such benefits is not established in the European Economic Community or that the operations are directly linked to the related to exports of goods to countries outside the Community and are carried out from the moment when the goods are dispatched to third countries. "

Five. Article 30 (2) and (3), paragraphs 1 and 3, and Article 30 (2) are amended as follows:

" 2. º The quotas supported by the services of travel or travel, hospitality and catering, except that the amount of the same has the consideration of tax expense deductible for the purposes of the Income Tax Physical or Corporate Tax Persons.

3. The quotas supported in the purchases or imports of food and beverages, the services of entertainment and services of a recreational nature, except where they are intended to be used or consumed by the employees or third persons by way of consideration. "

" 2. The following shall be exempted from the provisions of the preceding number of acquisitions or imports of the following goods and services:

1. The goods that are objectively considered to be of exclusive industrial, commercial, agricultural, clinical or scientific application.

2. The goods destined exclusively to be the subject of delivery or transfer of use for consideration, directly or through transformation, by taxable persons who are dedicated to the performance of such operations.

3. The services received to be provided as such for consideration by taxable persons who are used to the performance of such operations. "

Six. Article 38 (4) is deleted.

Seven. An article shall be added, the 48a, which shall be worded as follows:

" Article 48a. Repayment in the shares paid by the acquirers in the imports of goods in the case of the exercise of the right of withdrawal provided for in Law 7/1996 of 15 January 1996 on the Management of Retail Trade.

Without prejudice to the provisions of the customs legislation, taxable importers who do not act in the condition of employers or professionals for the purposes of this tax shall be entitled to the refund of the quotas paid in imports of goods for which the right of withdrawal provided for in Law 7/1996 of 15 January 1996 on the Management of Retail Trade is exercised, provided that the goods leave the territory of application of the tax within the the time limit and the conditions laid down in that law.

The return referred to in this article will not generate interest on any delay.

The exercise of the right to return in the event provided for in this article will be regulated by the Government of the Canary Islands. "

Eight. Article 49 (2), paragraph 5, shall be added as follows:

"5. The taxable persons who exceed the specific quantities established for each activity by the Ministry of Finance of the Autonomous Government of the Canary Islands."

Nine. A new paragraph is added to Article 54 (6) of Law 20/1991 of 7 June, with the following wording:

" In the case of operations carried out for other employers or professionals, who exclusively understand the supply of goods or services which are wholly carried out in the space of this tax, it may be stated on the invoice, at the request of the person concerned and under the name "Clots of the IGIC" included in the price, the amount resulting from multiplying the total price of the operation by 2 and dividing the result by 100. These quotas shall be regarded as quotas which are borne by direct impact on the employer or professional recipient of the operation. "

Ten. Paragraph 3 is amended and paragraph 4 is added to Article 85 of Law 20/1991, which shall have the following redactions:

" 3. The provisions of Article 48a of this Law shall apply in respect of the fees of the arbitration paid on the importation of goods in the event of the exercise of the right of withdrawal provided for in Law 7/1996 of 15 January 1996 on the Retail Trade.

The return referred to in this article will not generate interest on any delay.

4. The form and conditions of the refunds provided for in this Article shall be developed by the Government of the Canary Islands. "

Once. A new wording is given to Article 85 (1) of Law 20/1991, which would be read as follows:

" 1. Taxable persons shall be entitled to the repayment of the shares of the arbitrage which, due on the basis of the law, have been incurred in the acquisitions or imports made, in so far as the goods acquired or imported are used in the carrying out of operations which are subject to and not exempt from the arbitration, or in the conduct of operations described in Articles 71 and 72 of this Law, even where shipments or exports are not subject to arbitration. "

Twelve. The additional 10th and 11th provisions shall be worded as follows:

" Additional Disposition 10th.

One. The Government, after reporting by the Autonomous Community of the Canary Islands and without prejudice to the provisions of the following paragraph, shall make the necessary arrangements for the development and application of this law.

Two. The Autonomous Community of the Canary Islands, in accordance with Article 32 of the Statute of Autonomy of the Autonomous Community of the Canary Islands, shall regulatively regulate the aspects relating to the management, liquidation, collection and inspection of the Indirect General Tax and the Arbitration for Imports and Deliveries of Goods in the Canary Islands, as well as those relating to the review of the acts dictated by them.

Three. Regardless of the provisions of Article 88.5 of the General Tax Law, the Autonomous Community of the Canary Islands is responsible for the jurisdiction to answer the tax consultations concerning the Indirect General Tax and the Arbitrio on Imports and Deliveries of Goods in the Canary Islands, although in those whose defence affects or has significance in other State-owned taxes, as well as, in any case, in those relating to the location of the event taxable, prior report of the Ministry of Finance will be required.

Four. The application of the taxes and the imposition of tax penalties by the autonomous community on the autonomous community will be demanded in an economic and administrative way before the economic and administrative organs of the Autonomous Community of the Canary Islands. Taxes derived from the Canary Islands 'Economic and Fiscal Regime.'

" Additional Disposition 11th.

The interpretative or clarifying provisions referred to in Article 12 of the General Tax Law and relating to the Indirect General Tax Canarian and the Arbitrio on Imports and Deliveries of Goods in the Islands The Canary Islands shall be dictated by the Minister of Finance, at the request or after report of the Autonomous Community of the Canary Islands. '

Thirteen. Paragraph 4. of Annex I, No 1, shall be amended as follows:

"4. The vehicles for persons with reduced mobility referred to in the specific regulations on motor vehicles and wheelchairs for the exclusive use of persons with disabilities."

Fourteen. A new paragraph, 15.^or, is added to Annex I, number 1, with the following wording:

" 15. º The deliveries of dwellings which are acquired by the entities applying the special scheme provided for in Chapter III of Title VIII of Law 43/1995 of 27 December of the Company Tax, provided that the income derived from their subsequent lease is applicable to the allowance provided for in Article 68d (1) (b) of that law. For this purpose, the acquiring institution shall communicate this circumstance to the taxable person prior to the accrual of the transaction in a manner determined to be regulated. "

Fifteen. New wording is given to Annex Ia, which will be worded as follows:

" Annex I bis.

The increased tax rate of nine percent of the Canarian Indirect General Tax will apply to the following operations:

1. The deliveries or imports of the goods listed below:

(a) Motor driven vehicles with power equal to or less than 11 hp, except:

a ') The vehicles included in paragraphs 4. º and 5. º 1 of Annex I to this Act.

b ') Two-, three-and four-wheel vehicles with a cylinder capacity of not more than 50 cubic centimetres and complying with the legal definition of moped.

c ') Vehicles except for the application of the increased rate of 13% contained in paragraph 3. No. 1 of Annex II to this Act.

(b) Ships and ships in whose delivery or import the increased rate of 13% is not applicable, except for Olympic vessels. In any case, they will be taxed at the rate of nine per cent for jet skis.

(c) Aircraft, aircraft and other aircraft in the delivery or import of which the increased rate of 13% is not applicable.

2. The provision of services for the purpose of the provision of services for the purposes of the goods referred to in paragraph 1 above. '

Sixteen. A new wording is proposed in paragraph 2 of Annex I, which would have the following wording:

" 2. The provision of services for the execution of movable works which have as their object the production of the goods referred to in paragraph 1 above. '

seventeen. Paragraph 4. of the number 1 is amended and a paragraph 3. of Annex II, number 2, shall be added, which shall be drawn up as follows:

"4." Caravans, motorhomes and trailers designed and designed to be towed by passenger cars, other than those which are objectively considered to be of exclusive industrial, commercial, agricultural, clinical or scientific. "

"3." 3. "..................................................

Eighteen. Paragraph 4. of the number 1 is amended and a paragraph 3. of Annex II, number 2, shall be added, which shall be drawn up as follows:

"4." Caravans and trailers designed and designed to be towed by vehicles of tourism and motorhomes, except those that are objectively considered to be of exclusive industrial, commercial, agricultural, clinical or scientific. "

"3. The executions of movable works intended for the production of the goods referred to in paragraph 1 above whose delivery or import is taxed at the increased rate regulated in this Annex."

nineteen. Paragraph 1 of Annex II, No 2, is amended as follows:

" 1. The lease of motor-driven vehicles, including those of power equal to or less than 11 hp. However, the lease of the vehicles referred to in paragraphs (a), (b), (d) and (e) of paragraph 1.3. above shall not be included in this paragraph, irrespective of their tax power. '

Twenty. The following amendments are made to Annexes IV and V:

One. In Annex IV, statistical positions 3402, 39231000 and 200980, together with their descriptions and tax rates, are as follows:

" 3402: organic surface agents (except soap); surface-active preparations; washing preparations (including auxiliary washing preparations) and cleaning preparations; although containing soap; other than those of item 3401. Items 340211, 3402120000 and 3402130000 are excluded: 5. '

"3923100090: Other (boxes, cages and similar articles of plastic for transport or packaging): 15."

" 200980: Jugos of any other fruit or fruit, or vegetable, even wild. Only products of less than 150 kg: 5 are taxed. "

Two. In Annex V, statistical positions 3402, 39231000 and 200980, together with their descriptions, are worded as follows:

" 3402: organic surface agents (except soap); surface-active preparations; washing preparations (including auxiliary washing preparations) and cleaning preparations; although containing soap; other than those of partdia 3401. Items 340211, 3402120000 and 3402130000 are excluded. '

"3923100090: other (boxes, cages and similar articles of plastic for transport or packaging)."

" 200980: juices of any other fruit or fruit, or vegetable, even wild. Only products of less than 150 kg are taxed. "

Twenty-one. Paragraph 1 of Annex VI is amended, which is worded as follows:

" 1. Zero rate of the Indirect General Tax on the importation and delivery of movable tangible property falling within tariff headings 1604, 4418, 6802, 7308, 9401 and 9403, where, in the last two cases, the furniture is made of wood or plastic. "

Second. Article 22 (6) is amended, which is worded as follows:

" 6. The taxable amount may be reduced where the addressee of the transactions subject to the tax has not made the payment of the shares passed on, and provided that, after the operation has become due, a self-declaration of the contest is issued. of creditors of that. The amendment, where appropriate, may not be made after the maximum period laid down in Article 21 (5) of Law 22/2003, of 9 July, of the insolvency proceedings.

Only when, for any reason, is the case of the creditors ' tender outstanding, the creditor who has modified the tax base must amend it again on the basis of the issue, within the time limit set (a) a correction of the amount of the fee to be paid. '

Third. With effect from 1 January 2004:

One. The number 30. of Article 10 is deleted.

Two. A new paragraph (d) is added to Article 19 (2), paragraph 2, which shall be worded as follows:

" d) When it comes to:

-New waste materials from industry, waste and scrap of smelting, waste and other recovery materials consisting of ferrous and non-ferrous metals, their alloys, slag, ash and residues industry containing metals or their alloys.

-The selection, cutting, fragmentation and pressing operations performed on the products mentioned in the previous indent.

-Deliveries of waste or scrap of paper, cardboard or glass.

-Deliveries of semi-finished products resulting from the processing, processing or casting of non-ferrous metals referred to in the first indent, with the exception of nickel compounds. In particular, semi-finished products shall be considered as ingots, blocks, plates, bars, grains, granules and wire rod.

In any case, the deliveries of the materials defined in Annex IIIa to this Law shall be considered to be included in the preceding paragraphs. "

Three. Annex IIIa is amended, which shall be worded as follows:

" Annex IIIa. Cast iron, iron or steel waste or scrap, scrap or ingots of iron or steel scrap, waste or scrap of non-ferrous metals or their alloys, slag, ash and scrap of industry containing metals or their alloys.

Waste or scrap of iron or steel, scrap or ingots of iron or steel scrap, waste or scrap of non-ferrous metals or their alloys, slag, ash and scrap of iron or steel which contain metals or their alloys falling within the following headings of the Customs Tariff:

Cod. NCE

Commodity Designation
7204	Iron or Steel Cast Waste and Waste (scrap and ingots)

Ferrous metal waste and scrap comprise:

(a) Waste obtained during the manufacture or machining of iron or steel foundry, such as torneasts, limes, ingots, billets, billets, bars or profiles.

(b) Articles of iron or steel casting definitely unusable as such by breaks, cuts, wear or other motifs, as well as their wastes, even if any of their parts or parts are reusable.

Products that may be used for primitive use as or after they are repaired are not understood.

Scrap ingots are generally made of iron or steel, which is very alloy steel, made from waste and refined waste (amolated powders or fine torneasts) and its surface is rough and irregular.

Cod. NCE

Commodity Designation
7402	Unrefined Copper; Copper anodes for refining.
7403	Refined copper in the form of cathode and cathode sections.
7404	Copper waste and scrap
7407	7408.11.00
7408.11.00	refined, in which the largest dimension of the cross-section is > 6 mm.
7408.19.10	Refined copper wire, in which the largest Cross-sectional dimension is > 0.5 mm, but < = 6 mm.
7502	Nickel.
	7503	Nickel Waste and Waste.
7601	Raw aluminum.
7602	Waste and aluminum waste
7605.11	7605.21
	7605.21
		7801	Lead.
7802	Lead Waste and Waste
7901	Zinc.
7902	zinc (calamine) waste and scrap
8001	8002
	8002
	2618	Scurias (slags sand) in the steel industry.
2619	Escorias (except granulates), bathyhard, and other steel waste
2620
47.07	Waste or waste paper or cardboard. Paper or paperboard pellets comprise scrapes, cuts, broken sheets, old newspapers and publications, maculatures and printing tests and similar articles. The difinition also comprises old paper or cardboard articles sold for recycling
70.01	Waste or waste glass, glass waste or scrap comprises waste from the manufacture of glass objects, as well as those produced by use or consumption. They are typically characterized by their cutting edges
	Lead batteries recovered.

Article 13. Amendment of Law 19/1994 of 6 July, amending the Economic and Fiscal Regime of the Canary Islands.

One. With effect from 1 January 2004, Article 25 (1) and (2) of Law 19/1994 of 6 July, amending the Economic and Fiscal Regime of the Canary Islands, shall be amended as follows:

" 1. Companies domiciled in the Canary Islands, which are newly established or which are already formed, carry out an increase in capital, expand, modernize or transfer their facilities, will be exempt from the Tax on Inheritance Transmissions and Acts. Documented Legal, in its constitution, in the capital increase and in the property acquisitions of investment goods located in the Canary Islands, for a period of three years from the granting of the public deed of constitution or of capital increase, where the yield of the tax is considered to be territory.

In the form of corporate transactions, only the constitution or capital increase shall be exempt from the part that is intended for the investments provided for in this article. In no case shall the operations subject to the mode of Documented Legal Acts be exempt.

2. The supply of goods to the companies referred to in the preceding paragraph which have the status of investment goods for the same, with the right to deduct the quotas, shall also be exempt from the Indirect General Tax. supported by the terms provided for in Article 29 of Law 20/1991 of 7 June, as well as the imports of investment goods made by those companies.

In the case of the delivery of investment goods, and prior to the delivery of investment goods, the acquiring company must submit a statement to the transferring company in which it identifies the investment goods and manifests the concurrency of the requirements of the exemption provided for in this paragraph. The acquiring institutions shall have the status of substitute taxable persons in accordance with Article 32 of the General Tax Law, if the document referred to in this paragraph has been issued, the requirements of the exemption or, in compliance with the provisions of paragraph 3, are not met. The substitute may not require the taxpayer to pay the amount of the tax obligations satisfied.

For the purposes of this paragraph, it is equivalent to the supply of investment goods for the execution of works that have the condition of services and which result in a good investment for the company acquirer.

In the case of imports, the importing company must provide the proof of the concurrency of the exemption requirements with the import declaration. "

Two. Article 27 (4) and (5) are reworded, which will be drawn up as follows:

" 4. The amounts allocated to the reserve for investments in the Canary Islands must be realised within the maximum period of three years, from the date of the accrual of the tax corresponding to the year in which the tax has been allocated, in the any of the following investments:

(a) The acquisition of fixed assets located or received in the Canary Islands, used therein and necessary for the development of the business activities of the taxable person or contributing to the improvement and protection of the environment in the Canary Islands. For this purpose, aircraft having their base in the Canary Islands and vessels flying the Spanish flag and registered in the Canary Islands, including those registered in the Special Register of Ships and Enterprises, shall be deemed to be situated and used in the archipelago. Shipping.

Investments made by leaseholders in real estate, where the lease has a minimum duration of five years, and investments for the rehabilitation of an asset shall be considered as fixed assets. fixed if, in both cases, they meet the accounting requirements to be considered as fixed assets for the investor.

For the purposes of this paragraph, administrative concessions for the use of public domain goods located in the Canary Islands, the administrative concessions for the provision of services shall be understood or received in the Canary Islands. public services which are exclusively developed in the archipelago, as well as computer applications, and industrial property rights, which are not merely distinctive signs of the taxable person or of his products, and which are to be applied exclusively in productive processes or commercial activities that develop in the Canary Islands territorial scope.

The amount of research expenditure that meets the requirements to be accounted for as a fixed asset will be considered as a materialization of the reserve for investments in the part corresponding to the personnel costs. satisfied qualified researchers attached exclusively to research and development activities carried out in the Canary Islands, and in the part corresponding to the expenditure of research and development projects contracted with universities, public research bodies or centres of innovation and technology, officially recognised and registered and located in the Canary Islands. This materialization will be incompatible, for the same expenses, with any other tax benefit.

In the case of used fixed assets, they may not have benefited from the scheme provided for in this Article, and must be a technological improvement for the company.

The property acquired for rehabilitation shall be considered as an asset used for the materialization of the reserve when the cost of the reform is higher than the share of the purchase price corresponding to the construction.

(b) The subscription of shares or shares in the capital of companies that carry out their business in the archipelago, provided that they carry out the investments provided for in subparagraph (a) above, under the regulated conditions in this law. Such investments shall not give rise to any other tax benefit for such a concept.

5. The elements in which the reserve for investments materializes, in the case of elements referred to in subparagraph (a) of the preceding paragraph, shall remain in operation in the undertaking of the same taxable person for five years as minimum or during their lifetime if it is lower, without being the subject of transmission, lease or transfer to third parties for use.

In the case of the securities referred to in paragraph (b) of that paragraph, they shall remain in the assets of the taxable person for five uninterrupted years.

Any taxable person who is engaged, through an economic exploitation, to the lease or transfer to a third party for the use of fixed assets, may enjoy the investment reserve regime, provided it does not exist. the direct or indirect link with the lessees or transferee of such goods, or in the case of leasing operations. '

Section 7. Tax on Production, Services and Import for the Cities of Ceuta and Melilla

Article 14. Amendment of Law 8/1991 of 25 March of the Tax on Production, Services and Import for the Cities of Ceuta and Melilla.

With effect from January 1, 2004, the following amendments are introduced in Law 8/1991, of March 25:

One. Article 18a (5) (5) is amended as follows:

" 5. The supplementary levy will not be required under the same circumstances as would determine the non-enforceability of the Tax on Tobacco Labours in its territorial scope. In particular, the accrual of the supplementary levy shall be deferred in respect of the tobacco products which are introduced into the deposits which are authorised for that purpose, up to, where appropriate, their departure from them.

The authorization of the deposits referred to in the preceding paragraph shall be made by the Department of Customs and Excise of the State Administration of Tax Administration, prior to the favorable report of the respective City, under the same conditions as those provided for the authorization of tax deposits of tobacco work in the territorial scope of application of the Tax on Tobacco Labors, with the exception of the provisions of the paragraph next.

The authorization of the tax warehouse will be conditional on the entire output of the same tobacco work corresponding to direct deliveries to the Venders of the Tobacco and Timbre Expenduroias Network located in the (a) the extent to which it is necessary to comply with the minimum volume of departures provided for in the rules of the Tax on Tobacco Labours for the authorisation of tax deposits for tobacco products in its territorial scope of application.

Failure to comply with the conditions and requirements referred to in the previous two paragraphs may result in the revocation of the authorization of the tax warehouse.

The holders of the authorised tax warehouses, as provided for in paragraph 5, shall, as regards the supplementary levy, have the status of taxable persons as a substitute for the taxpayer.

The control of the tax deposits referred to in this paragraph 5 shall be carried out by the departments under the Department of Customs and Excise of the State Administration of Tax Administration, in collaboration with with the tax services of the respective cities. "

Two. Article 22 (3) is amended, which is worded as follows:

" 3. In the case of imports, with the exception of the cases provided for in the second subparagraph of Article 11 (b) of this law, the corresponding settlement and the resulting payment shall be made prior to the administrative act of dispatch or to the the entry of the goods into the holding territory. A maximum period of 90 days may be granted from the introduction of the goods to the payment of the tax if, in the case of the Administration or the managing bodies, the tax liability is sufficiently guaranteed. "

CHAPTER III

Local tributes

Article 15. Amendment of Law 39/1988 of 28 December, regulating local farms.

First. With effect from 1 January 2003, new wording is given to Article 139 of Law 39/1988 of 28 December, which is to be amended as follows:

" Article 139.

The local authorities will have the resources regulated in this law, without prejudice to the peculiarities provided for in the legislation of the Fiscal Economic Regime of the Canary Islands. To this end, the Island Cabildos of the Canary Islands will have the same treatment as the provincial deputies.

In particular, to the municipalities of the Canary Islands referred to in Article 112 of this Law, as well as to the Island Cabildos, only the corresponding percentage of the Income Tax will be given to them. Natural persons and Special Taxes on Beer, on Intermediate Products and on Alcohol and Derived Beverages, and consequently these amounts are the only ones to be deducted for the purposes of the provisions of Articles 114 ter and 126 ter of this law. "

Second. With effect from 1 January 2004, the following amendments are introduced in Law 39/1988 of 28 December on Local Government Law:

One.

the following is added to the sixth subparagraph of Article 24 (1) (c):

" In addition, the gross proceeds from the invoicing shall not be included in the quantities collected by those supply services which are to be used in those installations which are registered in the Section 1 or 2 of the Administrative Registry of Electrical Energy Production Facilities of the Ministry of Economy, as a necessary raw material for the generation of energy susceptible to taxation by this special regime. "

Two. Article 65 (1) is amended as follows:

shall read as follows:

" 1. In the case of change, for any reason, in the ownership of the rights that constitute the taxable fact of this tax, the real estate that is the object of those rights will be affected to the payment of the entire tax quota, in subsidiary liability regime, as provided for in the General Tax Law. For these purposes, the notaries will request information and will expressly warn the companies in the documents that they authorize about the outstanding debts of the Real Estate Tax associated with the real estate that is transmitted, over the period within which the interested parties are obliged to make a declaration of the tax, where such an obligation exists because the cadastral reference of the building has not been provided, in accordance with the third paragraph of Article 54 of Law 13/1996, of In December, fiscal, administrative and social order measures on the the payment of the tax share and, likewise, the liabilities incurred by the failure to provide declarations, the failure to make them in time or the presentation of false, incomplete or inaccurate statements, provided for in Article 16 of Law 48/2002 of 23 December 2002 of the Real Estate Registry. "

Three. A second subparagraph is added to Article 67 (2), with the following wording:

" Without prejudice to the foregoing, which shall be applicable in the general collective valuation procedures, in the partial and simplified procedures, the statement of reasons shall consist of the expression of the data indicated in the previous paragraph, referring to the exercise in which the notification is carried out. "

Four. Article 75 (5) is amended as follows: it shall be worded as follows:

" 5. The tax systems may regulate a bonus of up to 50% of the full rate of the tax for real estate where systems for the thermal or electrical use of energy from the sun. The application of this bonus shall be conditional on the installation of heat production facilities including collectors having the corresponding approval by the competent authority. The other substantive and formal aspects of this bonus will be specified in the tax ordinance. "

Five. Article 83 (4) is amended as follows: it shall be worded as follows:

" 4. The exemptions provided for in paragraphs (e) and (f) of paragraph 1 of this Article shall be rogated and shall be granted, where appropriate, at the request of a party. "

Six. Article 104 (2) (b) is amended as follows: it shall be worded as follows:

" (b) A bonus of up to 95% in favour of buildings, installations or works in which systems are incorporated for the thermal or electrical use of solar energy. The application of this bonus shall be conditional on the installation of heat production facilities including collectors having the corresponding approval of the competent authority.

The allowance provided for in this paragraph shall apply to the fee resulting from applying, where applicable, the allowance referred to in subparagraph (a) above. "

Seven. A new paragraph is added to Article 111 (7), with the following content:

" The notaries expressly warn against the comparison in the documents they authorize of the time within which the interested parties are obliged to submit a declaration for the tax and, also, responsibilities in which they incur the lack of presentation of statements. "

CHAPTER IV

Rates

Article 16. Own resources of the Commonwealth of the Taibilla Channels.

Constitute own resources of the Commonwealth of the Taibilla Channels:

(a) Fees for management and inspection costs incurred by the body in charge of its budget, as well as those whose optional management is entrusted to it.

b) Fees for reports and other actions on the occasion of the management of the public drinking water supply service that you have in your office.

Article 17. Amendment of the Plant Health Law.

The heading of Article 67 (1) of Law 43/2002 of 20 November, on Plant Health, is worded as follows:

" 1. Export of plants, plant products and related objects. '

Article 18. Exemption from plant health fees for official pre-export tests and controls at the opening of new markets.

A final paragraph is added to Article 67 (1) of Law 43/2002 of 20 November of Plant Health, with the following text:

" The fee referred to in paragraphs (c) and (d) shall not apply during the first three export campaigns in the case of the opening of a new market for a given product and a particular country. The determination of the product and the country shall be carried out in each case by order of the Minister of Agriculture, Fisheries and Food. "

Article 19. Fee payable for veterinary medicinal products.

A new heading is added, in Group IX of Article 117 of Law 25/1990, of 20 December, of the Medicamento, with the following wording:

" Article 117, group IX. Veterinary medicinal products:

9.08 Marketing authorization procedure and registration of a pharmaceutical specialty for veterinary use specifically intended for minor species. EUR 2,157,00. '

Article 20. Amendment of the fee for inspections and veterinary checks on products of animal origin not intended for human consumption, which are introduced into national territory from non-Community countries.

Article 29 (7) of Law 53/2002 of 30 December 2002 on fiscal, administrative and social order measures, which is worded as follows:

" Seven. The amounts of the fee for inspections and veterinary checks on products of animal origin not intended for human consumption, which are introduced into national territory from non-Community countries, shall be laid down in the quantities listed below:

(a) Fresh, chilled or frozen meat of any animal species, including offal and viscera, intended for animal feed; meat products, meat preparations and food preparations, containing meat of any animal species, intended for animal feed: the tax quota shall be that resulting from the application of EUR 5 per tonne, with a minimum of EUR 29 per consignment and a maximum of EUR 4,820 per consignment.

(b) fishery products and fishery by-products intended for animal feed: the tax quota shall be that resulting from the application of:

1. The first 100 tons: five euros per ton.

2. º From 100 tonnes, the amount for the additional quantities shall be reduced to EUR 1,48 per tonne for fishery products which have not been prepared except for evisceration, and at EUR 2,53 per tonne. tonnes for other fishery products.

With a minimum, in both cases, of 29 euros per item and a maximum of 4,820 euros per item.

(c) Raw milk, heat-treated milk, milk for the manufacture of milk products, and milk products: the tax quota shall be the one resulting from the application of EUR 5 per tonne, with a minimum of EUR 29 per tonne. item and a maximum of EUR 4,820 per item.

(d) hatching eggs: the tax rate shall be that resulting from the application of EUR 10 for each unit, with a unit of up to 10,000 eggs (inclusive), with a minimum of EUR 29 per consignment.

e) processed animal protein: the tax quota shall be the one resulting from the application of EUR 5 per tonne, with a minimum of EUR 29 per consignment and a maximum of EUR 4,820 per consignment.

(f) Food for pet animals: the tax rate shall be that resulting from the application of EUR 5 per tonne, with a minimum of EUR 29 per item and a maximum of EUR 4,820 per item.

g) Animal grasses: the tax rate will be the one resulting from the application of EUR 5 per tonne, with a minimum of EUR 29 per item and a maximum of EUR 4,820 per item.

(h) Pieles, hairs, bristles, wool, feathers: the tax quota shall be the one resulting from the application of EUR 5 per tonne, with a minimum of EUR 29 per item and a maximum of EUR 4,820 per item.

(i) Hunting trophies: the tax rate shall be that resulting from the application of EUR 5 per tonne, with a minimum of EUR 29 per item and a maximum of EUR 4,820 per item.

(j) Manure: the tax rate shall be that resulting from the application of EUR 5 per tonne with a minimum of EUR 29 per item and a maximum of EUR 4,820 per item.

k) Wait for any animal species: the tax rate will result from applying 10 euros for each unit, being one unit up to 1,000 straws (inclusive), with a minimum of 29 euros per item.

l) ova and embryos of any animal species: the tax quota shall be the one resulting from the application of EUR 10 per unit, with one unit up to 10 eggs or 10 embryos (inclusive), with a minimum of EUR 29 per consignment.

m) Other products of animal origin, not covered by the above paragraphs: the tax quota shall be the one resulting from the application of EUR 5 per tonne, with a minimum of EUR 29 per consignment and a maximum of EUR 4,820 per tonne. item. "

Article 21. Fees relating to the Commercial Varieties Register.

An article 17a is added in Law 11/1971, of March 30, of Semillas and Plants of Vivero, with the following wording:

" Article 17a. Fees relating to the Commercial Varieties Register.

1. Taxable persons.

Applicants for the registration of a variety in the Registry of Commercial Varieties and individuals, natural or legal persons, in whose favour the provision of services is performed, shall be subject to such fees. constitute their taxable facts.

The fees set out in this Article shall be governed by the provisions of paragraphs 1 and 2 of this Article and by the other regulatory sources as laid down in Article 9 of Law 8/1989 of 13 April 1989 on Fees and Prices Public, in particular as regards the subject of the obligation to pay the fees as tax liability.

2. Fee for processing and resolution.

It is the taxable fact of this fee to deal with the administrative procedure and its resolution.

The accrual of the fee will occur at the time the procedure is initiated by the General Administration of the State.

The amount of the fee for handling and resolving the file is EUR 300,51.

3. Fee for the conduct of the identification test.

The taxable fact of this fee is the conduct of the tests, tests and any other activity included in the identification test necessary for the registration of a variety, in accordance with its legislation specifies.

For the purposes of this Article, species or groups of species belonging to the plant varieties whose material is to be tested are classified in the groups listed in Annex 2 to Law 3/2000, 7 of January, the legal regime for the protection of plant variety rights.

The accrual of the fee shall occur, in the first year, at the time of delivery of the plant material to the competent authority for the conduct of the test and in the second and subsequent years at the time of the sowing or plantings or multiplies the material.

The fees for conducting the identification tests shall be as follows:

For each exam year:

first	781.63 euros
Group second	562.76 euros
Group third	468.98 euros
Group	375.18 euros

In the case of a hybrid variety, irrespective of the species, and a study of the genealogical components must be carried out, the rate rate shall be twice the rate indicated for the species concerned.

4. Rate for the performance of the agronomic value test.

It is the taxable fact of this fee to carry out the tests and tests of the field and laboratory necessary for the determination of the agronomic value or the use of the plant materials submitted for registration.

The accrual of the fee will occur at the time of delivery of the plant material under the conditions set out in its specific regulations.

The fees for conducting these tests will be as follows:

For each exam year:

Patata	1.100.52 euros
Maiz	1.203, 69 euros
cereals, oilseeds, and textiles	1.031.73 euros
Sugar Beets	1.375.64
	Alfalfa, trees and forage grasses and Pratense	1.100.52 euros

For species not covered by the above paragraph, the fee price is fixed at EUR 1,100.

5. Management and collection.

The services and activities constituting the taxable fact of the fees provided for in paragraphs 2, 3, in this case only during the first year, and 4, shall not be provided or made until the payment of the tax has been made. the amount to be payable and to be made effective by the self-settlement procedure.

The services and activities constituting the taxable event of the fee provided for in paragraph 3, except for the first year, even if they have been provided, shall not be effective until payment has been made in the amount which was required. Regardless of the above, the amount referred to shall be payable by the award path.

The regular management and collection of these fees is the responsibility of the Ministry of Agriculture, Fisheries and Food.

The non-payment on a voluntary basis of the fees relating to the identification tests of the second year and successive ones will motivate the file of the file.

6. In accordance with the principle of equivalence laid down in Article 7 of Law 8/1989 of 13 April 1989 on Public Fees and Prices, the Government, by means of a royal decree, may amend the amounts of the fees set out in this Article. "

Article 22. Fees for services provided by the Intellectual Property Registry.

Article 20 of Law 66/1997, of December 30, of fiscal, administrative and social order measures, which will be worded as follows:

" One. The fees for services provided by the Central Registry of Intellectual Property shall be governed by this law and by the other normative sources which for the fees are set out in Article 9 of Law 8/1989, of April 13, of Rates and Prices Public.

Two. The taxable fact of the fee is the provision of the following services:

1. Processing registration request files.

2. Annotations, cancellations and other modifications of the registered seats, including transfers.

3. Issue of certificates, simple notes, copies of works-in any type of media-and authentication of signatures.

Three. The accrual of the fee shall occur when the application initiating the performance of the registration is submitted and shall be required by the latter in connection with the provision of the services constituting the taxable fact of the fee.

Four. Natural and legal persons applying for the services referred to in paragraph 2 of this Article shall be liable for the fee.

Five. The amount of the fee shall be as follows:

1. Processing of request files.

1.1 Being the holder of the rights the author himself, or natural or legal person other than the author, for each original creation, as well as for preventive annotation, cancellation, modification, or transfer of registered seats: 11.26 euro.

2. Advertisement Register.

2.1 By issue of positive or negative certificates, for each one: 13.38 euros.

2.2 By issuing positive or negative simple notes, for each one: 3.75 euros.

2.3 By issuing certified copy of works on any medium, for each one: 10.00 euros.

2.4 For signature authentication: 3.75 euros.

Six. The fee shall be settled upon application for the service in question by the Central Registrar or by the official responsible for the relevant provincial office.

Seven. The payment of the fee shall be made upon filing the application, by means of the cash income in deposit authorized by the Ministry of Finance. The justification for the fee payment shall be a requirement necessary to initiate the processing of the file.

Eight. The management of the fee shall be carried out by the competent services of the Ministry of Education, Culture and Sport. '

Article 23. Water-Water-Water Surface Canyon.

One. A third final provision is introduced in Decree 3059/1966 of 1 December, approving the recast of Tax Rates, as follows:

" The General Budget Law of the State may modify, in accordance with the provisions of Article 134 (7) of the Spanish Constitution, the bases and rates contained in the rates of Article 10 of the present recast text. "

Two. A final third provision is introduced in Law 34/1998 of 7 October of the Hydrocarbons Sector (passing the current third to be the fourth), with the following wording:

" Final disposition third.

The General Budget Law of the State may modify, in accordance with the provisions of Article 134 (7) of the Spanish Constitution, the scales contained in the first provision of this law, thus as in Article 44 of Law 21/1974 of 27 June 1974 on the legal status of the exploration, investigation and exploitation of hydrocarbons, in so far as they are applicable pursuant to the provisions of the first transitional provision of this law. "

TITLE II

From Social

CHAPTER I

Labor Standards

Article 24. Amendment of the Royal Legislative Decree 1/1995 of 24 March, approving the recast text of the Law of the Workers ' Statute.

The second subparagraph of Article 15 (1) (d) of the Royal Decree-Law 1/1995 of 24 March, which will be amended as follows:

" The competent public employment services shall finance, through the corresponding expenditure items, the wage and social security costs of these contracts by subsidising, for wage purposes, the amount of equivalent to the minimum base of the contribution group to which the professional category carried out by the worker corresponds, as well as the statutory residence wage supplements laid down and, for the purposes of social security, the quotas derived from such wages. All this, regardless of the remuneration that the worker finally receives. The Ministry of Labour and Social Affairs shall report on a quarterly basis to the Government Delegated Commission on the grants awarded and satisfied during that period and on the monitoring and control of such grants. "

CHAPTER II

Social Security

Section 1. General Social Security Standards

Article 25. Amendment of the recast text of the General Law of Social Security, approved by Royal Decree Legislative 1/1994, of 20 June.

The following precepts of the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, are amended from 20 June.

One. A paragraph (d) is inserted in Article 31 (1) of Royal Legislative Decree 1/1994 of 20 June, which shall be amended as follows:

"(d) undue application of the bonuses in social security contributions, provided for in regulation for the financing of the training schemes of the continuing vocational training subsystem."

Two. Article 124 (3) of the recast text of the General Law on Social Security is amended, which is worded as follows:

" 3. The fees for situations of temporary incapacity, risk during pregnancy or maternity shall be calculated for the purposes of the various preceding periods of contribution required for entitlement to benefits. "

Three. Article 172 (1) of the recast text of the General Law on Social Security is reworded in the following terms:

" 1. They may be entitled to the benefits listed in the previous Article:

(a) Persons integrated in the General Regime who fulfil the general condition required by Article 124.

(b) Recipients of temporary disability benefits, risk during pregnancy or maternity, who meet the contribution period, which, if any, is established.

c) Pensioners for permanent disability and retirement, both in their contributory mode. "

Four. Article 179 (4) of the recast text of the General Law on Social Security is amended as follows:

" 4. The sum of the amounts of death and survivor's pensions shall not exceed the amount of the relevant regulatory base, as provided for in Article 120 (2), on the basis of the contributions made by the deceased. This limitation shall apply to the initial determination of the amounts expressed, but shall not affect the periodic revaluations of the pensions referred to in Article 48 of this Law.

For the purposes of the limitation set out in this paragraph, orphan's pensions will take precedence over pensions in favour of other relatives. In addition, and as far as the latter benefits are concerned, the following order of preference is established:

1. º Nietos and siblings, under 18 years of age or older disabled, of the causative.

2. Parent and mother of the causative.

3. Grandparents and grandmothers of the causative.

4. Children and siblings of the pensioner or permanent disability, in their contributory mode, over 45 years of age and who meet the other requirements laid down. "

Section 2. 3rd Rules Relating to the Special Regiments of Social Security

Article 26. Amendment of the recast text of the Law on Social Security of the Armed Forces, approved by the Royal Legislative Decree 1/2000 of 9 June.

The following precepts of the recast text of the Law on Social Security of the Armed Forces, approved by the Royal Legislative Decree 1/2000 of 9 June, are amended.

One. A new paragraph, 8, is added to Article 7 of the recast of the Law on Social Security of the Armed Forces, with the following wording:

" 8. Insured persons who are obliged to pay contributions shall be entitled to the full or partial refund of the fees paid. The period for exercising this right shall be four years from the date on which they were made effective. They shall form part of the contribution to return the surcharges, interest and costs which would have been satisfied if the undue income had been made by way of a prize, as well as the legal interest applied, where appropriate, to the amounts paid from the date of their entry or payroll discount up to the payment proposal, and the cost of the guarantees provided to suspend the execution of a debt with the Social Institute of the Armed Forces. "

Two. Article 22 (5) (a) of the recast text of the Law on Social Security of the Armed Forces is amended, with the following wording:

" (a) If the application is made within four years from the date of retirement or retirement and the degree of absolute and permanent incapacity is then credited, the economic effects will be rolled back to the day 1 of the month following that date. "

The rest of the section continues with the same wording.

Three. Paragraph 3 of the additional sixth provision of the amended text of the Law on Social Security of the Armed Forces shall be worded as follows:

" 3. In order to facilitate the management of the control of the ISFAS collective, and for the sole purpose of verifying the agreement of their data with those that appear in the corresponding personnel records, the Central Register of Personnel of the public officials, the organs responsible for the management of the military personnel of the Ministry of Defense, and the Directorate General of the Civil Guard, will forward monthly to the Social Institute of the Armed Forces the information of the personnel included in its field of application, in relation to acts of takeover, change of situation administrative, loss of official, military, or civil guard status, or move to retirement or retirement. "

The current paragraph 3 of the additional provision sixth of the recast text of the Law on Social Security of the Armed Forces is referred to as paragraph 4, with the following wording:

" 4. The data to be provided shall, where appropriate, identify the name and address of the national identity and address document. "

The remainder of the additional disposition is maintained with the same wording.

CHAPTER III

Measures for the implementation of the principle of equal treatment

Section 1. General Provisions

Article 27. Object and scope of this chapter.

1. This chapter aims to establish measures for the real and effective implementation of the principle of equal treatment and non-discrimination, in particular by reason of racial or ethnic origin, religion or belief, disability, age or orientation. sexual, in terms that in each of its sections are set.

2. This chapter will apply to all people, both in the public sector and in the private sector.

Article 28. Definitions.

1. For the purposes of this Chapter,

following definitions shall apply:

(a) Principle of equal treatment: the absence of any direct or indirect discrimination on the grounds of racial or ethnic origin, religion or belief, disability, age or sexual orientation of a person.

(b) Direct discrimination: where a person is treated less favourably than another in the same situation on grounds of racial or ethnic origin, religion or belief, disability, age or sexual orientation.

c) Indirect discrimination: where a legal or regulatory provision, a conventional or contractual clause, an individual agreement or a unilateral decision, apparently neutral, may cause a particular disadvantage to a person in respect of others on grounds of racial or ethnic origin, religion or belief, disability, age or sexual orientation, provided that they do not objectively respond to a legitimate purpose and that the means to achieve this aim are not appropriate and necessary.

(d) Harassment: any unwanted conduct related to racial or ethnic origin, religion or belief, disability, age or sexual orientation of a person, which has the purpose or effect of attacking his or her dignity and create an intimidating, humiliating or offensive environment.

2. Any order to discriminate against persons on grounds of racial or ethnic origin, religion or belief, disability, age or sexual orientation shall be considered in any event discrimination.

Harassment on grounds of racial or ethnic origin, religion or belief, disability, age or sexual orientation are in any case discriminatory.

Section 2. Measures on Equal Treatment and Non-Discrimination for the Racial or Ethnic Origin of Persons

Article 29. Scope of application of Section

.

1. The purpose of this section is to provide for measures to ensure that the principle of equal treatment and non-discrimination on the grounds of racial or ethnic origin is real and effective in education, health, services and services. social, housing and, in general, supply and access to any goods and services.

The principle of equal treatment and non-discrimination on the grounds of racial or ethnic origin of persons in access to employment, self-employment and professional practice, membership and participation in the trade union and business organisations, working conditions, professional promotion and occupational and continuing vocational training shall be governed by the provisions of Section 3 of this Chapter.

2. For the purposes of the preceding paragraph, the principle of equal treatment means the absence of any direct or indirect discrimination based on the racial or ethnic origin of the persons.

Article 30. Positive action measures in relation to racial or ethnic origin.

In order to ensure full equality in practice on grounds of racial or ethnic origin, the principle of equal treatment shall not prevent specific measures in favour of certain groups from being maintained or adopted. prevent or compensate for disadvantages that affect them by reason of their racial or ethnic origin.

Article 31. Legitimisation of legal persons in relation to racial or ethnic origin.

Legal persons who are legally entitled to the protection of collective legitimate rights and interests may act in court proceedings on behalf of the plaintiff who so authorizes for the purpose of making The principle of equal treatment of persons for their racial or ethnic origin is effective.

Article 32. Burden of proof in relation to racial or ethnic origin.

In those proceedings of the civil court order and the judicial-administrative judicial order in which the claims of the plaintiffs cause the existence of prima facie evidence of discrimination on the basis of origin racial or ethnic persons, the defendant shall be liable for the provision of an objective and reasonable justification, sufficiently proven, of the measures taken and of their proportionality.

Article 33. Creation of the Council for the promotion of equal treatment and non-discrimination of persons for racial or ethnic origin.

1. The Council is hereby established for the promotion of equal treatment and non-discrimination of persons by racial or ethnic origin in education, health, benefits and social services, housing and, in general, supply and access to any goods and services, as well as access to employment, self-employment and professional practice, membership and participation in trade unions and employers ' organisations, working conditions, promotion of employment, occupational and continuing vocational training.

The council is set up as a collegiate body as provided for in Article 22 (2) of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, and will be attached to the Ministry of Labour and Social Affairs.

2. The Council referred to in paragraph 1 shall have the following

:

a) Provide assistance to victims of discrimination based on racial or ethnic origin when dealing with their claims.

b) Conduct studies and publish reports on the discrimination of people by racial or ethnic origin.

(c) Promote measures that contribute to the elimination of discrimination against persons for racial or ethnic origin, making, where appropriate, recommendations on any issue related to such discrimination.

3. The Ministries with competence in the matters referred to in paragraph 1 shall be a part of the Council. The participation of the autonomous communities, the local authorities, the most representative employers 'and employers' organisations, as well as other organisations representing interests related to the racial or ethnic origin of people.

4. The composition and functioning of the Council for the promotion of equal treatment and non-discrimination of persons by racial or ethnic origin shall be governed by royal decree, which shall be approved by the Council of Ministers within three months. months from the entry into force of this law.

5. The Institute for Migration and Social Services shall provide the Council with the support of equal treatment and non-discrimination of persons for racial or ethnic origin as necessary for the performance of their duties.

6. The provisions of this Article are without prejudice to the powers of the Ombudsman established by the Organic Law 3/1981 of 6 April.

The Ombudsman may establish with the Council for the promotion of equal treatment and non-discrimination of persons for racial or ethnic origin the mechanisms of cooperation and collaboration that are considered appropriate.

Section 3. Measures on Equal Treatment and Non-Discrimination at Work

Article 34. Section 3 application scope.^a

1. The purpose of this section is to provide for measures to ensure that the principle of equal treatment and non-discrimination is real and effective in terms of access to employment, membership and participation in trade unions and employers ' organisations. working, occupational and vocational training and continuing vocational training, as well as access to self-employment and professional practice and the incorporation and participation in any organisation whose members are members of the perform a particular profession.

2. For the purposes of the preceding paragraph, the principle of equal treatment means the absence of any direct or indirect discrimination on grounds of racial or ethnic origin, religion or belief, disability, age or orientation. sexual of a person.

Differences in treatment based on a characteristic related to any of the causes referred to in the preceding paragraph shall not constitute discrimination where, due to the nature of the particular professional activity, whether the objective is legitimate and the requirement provided is a key and determining professional requirement, provided that the objective is legitimate and the requirement is met.

Article 35. Positive action measures.

To ensure in practice full equality on grounds of racial or ethnic origin, religion or belief, disability, age and sexual orientation, the principle of equal treatment shall not prevent measures from being maintained or adopted. specific measures in favour of certain groups to prevent or compensate for the disadvantages affecting them in relation to the matters falling within the scope of this section.

Article 36. Load the test.

In those proceedings of the civil court order and the judicial-administrative judicial order in which the claims of the plaintiffs cause the existence of prima facie evidence of discrimination on the basis of origin racial or ethnic, religion or belief, disability, age or sexual orientation of persons in respect of matters falling within the scope of this section, the defendant shall be liable for the contribution of a justification objective and reasonable, sufficiently proven, of the measures taken and their proportionality.

Article 37. Amendments to the recast of the Law of the Workers ' Statute, approved by the Royal Legislative Decree 1/1995 of 24 March.

One. Article 4 (2) (c) of the recast text of the Law on the Staff Regulations is worded as follows:

" (c) Not to be directly or indirectly discriminated against for employment, or once employed, for reasons of sex, marital status, age within the limits marked by this law, racial or ethnic origin, social status, religion or convictions, political ideas, sexual orientation, affiliation or not to a union, as well as for language, within the Spanish State.

They may not be discriminated against on grounds of disability, provided that they are in a position to perform the work or employment concerned. "

Two. Article 4 (2) (e) of the recast text of the Law on the Staff Regulations is worded as follows:

" (e) Respect for their privacy and consideration due to their dignity, including protection against verbal and physical offences of a sexual nature and against harassment on grounds of racial or ethnic origin, religion or convictions, disability, age or sexual orientation. "

Three. Article 16 (2) of the recast of the Law on the Staff Regulations is worded as follows:

" 2. The existence of placement agencies for profit is prohibited. The public employment service may authorise, under the conditions laid down in the relevant cooperation agreement and subject to prior reporting by the General Council of the National Institute of Employment, the existence of non-profit-making agencies. (a) a profit, provided that the remuneration received from the employer or the worker is limited solely to the costs incurred for the services provided. Such agencies shall ensure, in their field of action, the principle of equal access to employment, not being able to establish discrimination based on grounds of origin, including racial or ethnic, sex, age, marital status, religion or convictions, political opinion, sexual orientation, trade union membership, social status, language within the State and disability, provided that workers are in a position to be able to carry out the work or employment in question. "

Four. Article 17 (1) of the recast text of the Law on the Staff Regulations is amended as follows:

" 1. The provisions of the collective agreements, individual agreements and unilateral decisions of the employer which contain direct or indirect discrimination on grounds of grounds shall be null and void, age or disability or favourable or adverse in employment, as well as in terms of remuneration, working time and other working conditions due to circumstances of sex, origin, including racial or ethnic, marital status, social status, religion or convictions, political ideas, sexual orientation, membership or not trade unions and their agreements, links with other workers in the company and language within the Spanish State.

The decisions of the employer, which involve an unfavourable treatment of workers as a reaction to a complaint made in the company or to a court action aimed at requiring compliance with the contract, will also be null and void. principle of equal treatment and non-discrimination. "

Five. A new paragraph (g) is inserted in Article 54 (2) of the recast text of the Law on the Workers ' Statute with the following wording:

"g) Harassment on the basis of racial or ethnic origin, religion or belief, disability, age or sexual orientation to the employer or to persons working in the company."

Article 38. Amendments to Law 13/1982 of 7 April on the Social Integration of the Disabled.

One. Article 37 of Law 13/1982 of 7 April is worded as follows:

" 1. It shall be the primary purpose of the employment policy of workers with disabilities to integrate them, under conditions guaranteeing the application of the principle of equal treatment, in the ordinary system of employment or, failing that, their incorporation into the the production system by means of the special formula for protected work referred to in Article 41.

2. For the purposes of the preceding paragraph, the principle of equal treatment shall be the absence of any direct and indirect discrimination based on disability.

3. There shall be direct discrimination where a person is treated less favourably than another in the same situation on the grounds of his/her disability.

There will be indirect discrimination where a legal or regulatory provision, a conventional or contractual clause, an individual pact or a unilateral decision of the employer, apparently neutral, may cause a a particular disadvantage to persons with disabilities vis-à-vis other persons, provided that they do not objectively meet a legitimate aim and that the means to achieve this aim are not adequate and necessary, or unless the the employer is obliged to take appropriate measures, depending on the needs of each specific situation and in accordance with Article 37a of this Law, to eliminate the disadvantages of such a provision, clause, pact or decision. "

Two. A new Article 37a is introduced in Law 13/1982 of 7 April, with the following wording:

" 1. In order to ensure full equality at work, the principle of equal treatment shall not prevent specific measures intended to prevent or compensate for disadvantages caused by disability to be maintained or adopted.

2. Employers are obliged to take appropriate measures to adapt the workplace and the accessibility of the enterprise, depending on the needs of each individual situation, in order to enable people with disabilities to access employment, to carry out their work, to progress professionally and to access training, unless these measures entail an excessive burden on the employer.

To determine whether a burden is excessive, it will be taken into account if it is sufficiently paliated by measures, aid or public subsidies for persons with disabilities, as well as the financial and other costs that the measures involve and the size and total turnover of the organization or company. "

Article 39. Amendments to Law 45/1999 of 29 November on the posting of workers in the framework of the provision of transnational services.

Paragraph 1 (c) of Article 3 (1) of Law 45/1999, of 29 November, is worded as follows:

" (c) Equal treatment and non-discrimination directly or indirectly by reason of sex, origin, including racial or ethnic, marital status, age within the legally marked limits, social status, religion or belief, political ideas, sexual orientation, affiliation or not to a trade union and its agreements, relationships with other workers in the company, language or disability, provided that the workers are in conditions of competence to carry out the employment or employment in question. '

Article 40. Amendments to the recast of the Law on Labour Procedure, adopted by the Royal Legislative Decree 2/1995 of 7 April.

One. Article 96 of the recast text of the Labour Procedure Act is worded as follows:

" Article 96.

In those processes in which the claims of the acting party lead to the existence of prima facie evidence of discrimination on grounds of sex, racial or ethnic origin, religion or belief, disability, age or orientation The defendant shall be responsible for the provision of an objective and reasonable justification, sufficiently proven, of the measures taken and of their proportionality. '

Two. Article 181 of the recast text of the Labour Procedure Act is worded as follows:

" Article 181.

The demands for the protection of other fundamental rights and public freedoms, including the prohibition of discriminatory treatment and harassment, which arise in the field of legal relations attributed to the knowledge of the social order, shall be dealt with in accordance with the provisions laid down in this Chapter. Such claims shall express the fundamental right or rights which are deemed to be infringed. "

Article 41. Amendments to the recast of the Law on Infringements and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August.

One. Article 8 (12) of the Law on Infringements and Sanctions in the Social Order is worded as follows:

" 12. Unilateral decisions of the employer involving direct or indirect discrimination on grounds of age or disability or favourable or adverse in relation to remuneration, days, training, promotion and other conditions of employment work, due to circumstances of sex, origin, including racial or ethnic, marital status, social status, religion or belief, political ideas, sexual orientation, adherence or not to trade unions and their agreements, relationships with others workers in the company or language within the Spanish State, as well as the decisions of the an employer who is an unfavourable treatment of workers as a reaction to a complaint made within the undertaking or to a court action aimed at requiring compliance with the principle of equal treatment and non-discrimination. '

Two. A paragraph 13a is added to Article 8 of the Law on Infractions and Sanctions in the Social Order, which is worded as follows:

" 13a. Harassment on grounds of racial or ethnic origin, religion or belief, disability, age and sexual orientation, where they occur within the scope of the business address, whichever is the active subject of the same, provided that, known to the employer, the employer has not taken the necessary measures to prevent it. "

Three. Article 16 (2) of the Law on Infringements and Sanctions in the Social Order is worded as follows:

" 2. To establish conditions, by means of advertising, dissemination or otherwise, which constitute favourable or adverse discrimination for access to employment on grounds of sex, origin, including racial or ethnic origin, age, marital status, disability, religion or belief, political opinion, sexual orientation, union membership, social status and language within the State. "

Article 42. Promotion of equality in collective bargaining.

Collective agreements may include measures to combat all forms of discrimination at work, to promote equal opportunities and to prevent harassment on grounds of racial or ethnic origin, religion or convictions, disability, age or sexual orientation.

Article 43. Promotion of equality plans.

Public authorities will encourage the adoption by businesses and trade union and business organisations of equality plans in favour of people with disabilities, through incentives and support measures in place. for this.

CHAPTER IV

Other social standards

Article 44. Programme for the promotion of employment for the year 2004.

One. Scope of application.

1. They may benefit from the bonuses established for the employment promotion programme:

1.1 Companies that contract indefinitely, including the hiring of discontinuous fixed workers and in accordance with the requirements and conditions outlined in this standard, to unemployed workers, registered in the employment office and included in some of the following collectives:

a) Unemployed women, aged 16 to 45 years.

(b) Unemployed women, when they are employed to provide services in occupations or occupations with a lower female employment rate.

(c) Unemployed unemployed persons in the employment office for six or more months.

d) Unemployed older than 45 years and up to 55.

e) Unemployed over 55 years and up to 65 years.

f) Unemployed recipients of benefits or unemployment benefits, which may be a year or more of a perception at the time of recruitment.

(g) Unemployed persons receiving unemployment benefit in favour of the workers included in the special agricultural social security scheme, as well as the recipients of the agricultural income.

(h) Unemployed persons admitted to the programme which provides for the specific support called active income for insertion.

i) Unemployed women enrolled in the employment office who are hired within 24 months of the date of delivery.

1.2 Workers included in the field of application of the special social security scheme for self-employed or self-employed persons, who have been discharged in the field at least since 1 January 2003, who are employed in the indefinitely, including the recruitment of discontinuous fixed workers, to unemployed workers registered in the employment office included in one of the groups defined in the previous paragraph.

1.3 Businesses and non-profit entities that contract, indefinitely, including the hiring of discontinuous fixed workers, or temporarily, unemployed workers in a situation of social exclusion, will be able to benefit from the allowances provided for in this rule in the terms set out therein. The social exclusion situation shall be established by the competent social services and determined by the membership of any of the following groups:

a) Perceptors of minimum income from insertion, or any other provision of equal or similar nature, according to the denomination adopted in each autonomous community.

b) Persons who are unable to access the benefits referred to in the preceding paragraph, for any of the following reasons:

1. The absence of the required period of residence or registration, or for the constitution of the perceptive unit.

2. Mh Haber exhausted the maximum period of legally established perception.

c) Young people aged 18 and under 30, from child protection institutions.

d) People with problems of drug addiction or alcoholism who are in rehabilitation or social reintegration processes.

(e) Internal prisons whose prison status allows them to access a job, as well as conditional release and former inmates.

(f) Internal minors falling within the scope of the Organic Law of 12 January, regulating the criminal liability of minors, whose situation allows them to access a job, as well as those who are in situation of probation and former inmates.

1.4 Workers ' cooperatives or societies to which the unemployed are incorporated into one of the collectives set out in paragraphs 1.1 and 1.3 of this number one, as working or working partners, with a character indefinite and provided that the entity has opted for a social security scheme of self-employed workers.

1.5 The employers referred to in paragraphs 1.1, 1.2, 1.3 and 1.4 that contract or enter indefinitely, including the hiring of discontinuous fixed workers, or temporarily, to persons who are accredited by the competent administration of the condition of victim of domestic violence by some member of the family unit of coexistence.

2. In addition, in accordance with the terms laid down in this rule, the processing of fixed-term or temporary contracts concluded prior to 1 January 2004 shall be transformed into indefinite periods, including fixed-term fixed-rate arrangements. In addition, the transformation into indefinite of the training, replacement and replacement contracts shall be encouraged in anticipation of the retirement age, whatever the date of their conclusion.

3. In addition, contracts for work of an indefinite nature, signed with workers of 60 or more years and with a seniority in the company of five or more years, shall be entitled to the bonuses provided for in this Article.

Cooperatives shall be entitled to such allowances in respect of their working or working partners, with an indefinite link, over 60 years of age and with the seniority laid down in the preceding paragraph, provided that the has opted for a social security scheme of self-employed workers.

4. Contracts of employment, of an indefinite duration or of a fixed or temporary nature, of working women who are suspended for maternity and leave for child care, as well as the processing of fixed-term contracts determined or temporary in indefinite periods, shall be entitled to the allowances provided for in this Article where the effective reinstatement of the woman to work occurs within two years of the date of delivery, provided that the date of birth has been produced after the entry into force of this provision.

Cooperatives and labour companies shall be entitled to such allowances in respect of their working or working partners, with an indefinite link, provided that the institution has opted for a security scheme. Social self-employment of employed persons.

Two. Requirements of the beneficiaries.

The beneficiaries of the aid provided for in this standard must meet the following requirements:

(a) To be found in compliance with its tax obligations and in the face of social security both at the date of the granting of the bonuses and during the collection of the bonuses. The lack of a regulatory deadline for such obligations shall result in the automatic loss of the allowances covered by this programme in respect of the fees for periods not paid in that period.

(b) Not having been excluded from access to the benefits arising from the application of the employment programmes by the commission of very serious non-prescribed infringements, all in accordance with the provisions of Article 46.2 of the Law on Infractions and Sanctions in the Social Order, Recast Text approved in the Royal Legislative Decree 5/2000 of 4 August.

Three. Incentives.

1. Initial indefinite contracts, including permanent, full-time or part-time fixed contracts, concluded during the year 2004, shall entitle, from the date of the recruitment, the following bonuses from the business quota to the Social security for common contingencies:

(a) Recruitment of unemployed women between 16 and 45 years: 25 per 100 for the period of 24 months following the beginning of the term of the contract.

b) Recruitment of women to provide services in occupations and occupations set out in the Ministerial Order of 16 September 1998, for the promotion of stable employment of women in occupations and occupations with less women's employment index, which also includes the requirement to remain permanently registered in the employment office for a minimum period of six months, or be older than 45 years: 70% during the first year of the 60 percent during the second year of the contract. If they do not meet any of the above, the bonus will be 35 percent for the period of 24 months following the beginning of the contract.

(c) Contracts of unemployed persons registered uninterruptedly in the employment office for a minimum period of six months: 20% for the period of 24 months following the beginning of the period of validity of the contract.

d) Contracts of unemployed over 45 years of age and up to 55 years: 50 percent during the first year of the contract; 45 percent for the rest of the term of the contract.

e) Contracts of unemployed over 55 and up to 65 years: 55 percent during the first year of the contract; 50 percent for the remainder of the contract.

f) Contracting of recipients of benefits or unemployment benefits, to which a year or more is paid at the time of the contract: 50 percent during the first year of the contract; 45 percent during the second year of validity of the same.

(g) Contracts of unemployed recipients of the unemployment allowance in favour of workers included in the special agricultural social security scheme, as well as the recipients of agricultural income: 90% during the period the first year of validity of the contract; 85 percent during the second year of validity of the contract.

(h) Recruitment of unemployed persons admitted to the programme which provides for the specific support called active income for insertion: 65% for 24 months following the beginning of the term of the contract; 45% for the For workers over the age of 45 and up to 55, or 50 percent for workers over the age of 55 and up to 65.

i) Recruitment of unemployed women enrolled in the employment office who are employed in the 24 months following the date of delivery: 100% for the 12 months following the beginning of the term of office contract.

2. Full or part-time indefinite employment, including the hiring of discontinuous fixed workers, carried out by a self-employed worker referred to in paragraph 1.2 of the number one with an unemployed worker, shall give rise to the the application of the bonuses in the business quota to the Social Security for common contingencies provided for in the number 1 of this paragraph, with an increase of five points in respect of the previewed for each case, except in the case of the paragraph (i).

3. The incorporation of workers ' cooperatives or companies as working or working partners, of an indefinite nature and under a scheme for a social security account, which will take place until 31 December 2004, will entitle them to from the date of incorporation of the business quota allowances to the Social Security for common contingencies set out in paragraphs 1, 5, 6, 7 and 8 of this number three, as applicable in each case.

4. Where the initial recruitment provided for in paragraphs (c), (d), (e), (f) and (h) of paragraph 1 and in paragraphs 2, 3, 5 and 6 of this number are carried out in full time with women unemployed, the quota allowance shall be increased by 10%. points.

5. Undertakings and entities which engage in an indefinite contract, including the hiring of discontinuous fixed workers, or temporarily, by means of full-time or partial hiring, to unemployed workers in a situation of social exclusion, under the terms of paragraph 1.3 of the number one, you may apply an allowance in the business share to the Social Security for common contingencies of 65 per cent, for a maximum of 24 months. Where the same worker holds different employment contracts, either with the same undertaking or entity, or with a different one, with or without a continuity solution, the maximum of 24 months from the initial date of the first contract shall also apply.

6. Employers referred to in paragraphs 1.1, 1.2, 1.3 and 1.4 of the number one who recruit or enter indefinitely, including the hiring of discontinuous fixed workers, or temporarily, to persons who are accredited by the Competent administration the condition of victim of domestic violence by a member of the family unit of coexistence, may apply a bonus in the business quota to the Social Security for common contingencies of 65 percent percent, for up to 24 months. Where the same worker holds different employment contracts, either with the same employer or with a different employer, with or without a continuity solution, the maximum of 24 months from the initial date of the first contract shall also apply.

7. The changes in indefinite periods, including those to be agreed in the form of a permanent fixed period until 31 December 2004, of fixed-term or temporary contracts concluded in full or in part with the Before 1 January 2004, as well as that of the contracts for training, replacement and replacement in advance of the retirement age, in accordance with the provisions of its regulatory, full-time or partial regulations, any which is the date of its celebration, will give rise to a 25 per cent bonus during the 24 th months following the start of the new contract.

They will be entitled to the same allowance for the transformations of contracts of practices and relief contracts initially concluded in part-time, in indefinite part-time. In this case, the day of the new indefinite contract shall be at least equal to that of the contract of practice or relay which is transformed.

8. Contracts for work of an indefinite nature, which are signed with workers of sixty or more years and with a seniority in the enterprise of five or more years, will give entitlement during 2004 to a subsidy on the quotas corresponding to the Business contribution to the contribution to social security for common contingencies, except for temporary incapacity arising from them, of the following amount:

50 percent for those who meet the requirements for the first time in 2004.

60 percent for those who already met the requirements in 2003.

70 percent for those who already met the requirements in 2002.

These percentages will be increased by 10 percent in each financial year to a maximum of 100 percent.

If, at the age of 60 years, the worker does not have an age in the five-year-old company, the bonus referred to in the preceding paragraph shall apply from the date on which the worker's seniority is reached.

The same bonuses shall apply in the case of cooperatives with respect to their working or working partners, with an indefinite link, over 60 years of age and with the seniority laid down in the first paragraph of this Article. paragraph, provided that the entity has opted for a social security scheme of self-employed persons.

9. The contracts of employment and relations referred to in paragraph 4 of this Article shall entitle the employer to an allowance in the business quota for common contingencies of 100% for the twelve months following the date of the effective reinstatement of women to work after the period of suspension of the maternity contract and on leave of absence for child care, in accordance with the provisions of paragraph 4.

In the case of fixed-term or temporary contracts entered into prior to the entry into force of this provision, when the reinstatement occurs in the terms set out in the preceding paragraph and Before a year has elapsed from the same year, the contract shall be transformed into an indefinite period, the duration of the allowance referred to in the preceding paragraph shall be 18 months.

The allowance referred to in the preceding paragraphs shall not be cumulable to other allowances due for the processing of contracts.

10. The employment contracts covered by this programme for the promotion of stable employment shall be formalised in the official model provided by the National Employment Institute, except in the case of contracts already in existence, to which the 3 and 4 of number one.

Four. Concurrency of bonuses.

In the case where the indefinite recruitment of an unemployed worker or his/her incorporation as a working partner or working partner to a cooperative or labour company held under this employment promotion programme (a) may be given at the same time as the inclusion in more than one of the assumptions for which bonuses are intended, it is only possible to apply them in respect of one of them, corresponding to the option to the beneficiary of the deductions provided for in this rule.

Notwithstanding the above, the bonuses in the contributions provided for indefinite contracts with workers of 60 or more years and with an seniority in the company of five or more years, shall be compatible with the with the bonuses established in general in the Employment Promotion Programmes and shall be carried out by the National Employment Institute, without in any event the sum of the applicable allowances to exceed 100% without prejudice, where appropriate, the provisions of Article 112a of the recast text of the General Law of the Social Security.

Five. Exclusions.

1. The bonuses provided for in this program will not apply in the following scenarios:

(a) Special employment relations provided for in Article 2 of the Law on the Status of Workers, recast text approved by the Royal Legislative Decree 1/1995 of 24 March, or other legal provisions, with the exception of the special employment relationship of the penados in prison institutions and of the special employment relationship of the minors in the detention centre, to which the regime of bonuses established for the purpose of the unemployed workers in a situation of social exclusion.

(b) Contracts affecting the spouse, ascendants, descendants and other relatives, by consanguinity or affinity, up to the second degree, including, of the employer or those who hold office or are members of the the administrative bodies of the entities or undertakings which review the legal form of the company, as well as those which arise with the latter.

(c) Contracts made with employees who, in the 24 months preceding the date of the recruitment, have provided services in the same undertaking, group of undertakings or entity by means of a time contract indefinite.

The provisions of the preceding paragraph shall also apply in the case of the worker's prior employment relationship with undertakings to which the applicant for the benefits has occurred pursuant to the provisions of the Article 44 of the Royal Legislative Decree 1/1995 of 24 March.

(d) Workers who have completed their employment relationship indefinitely within three months prior to the formalisation of the contract.

e) Incorporation of worker or worker members to cooperatives or working societies where they have maintained a prior contractual relationship with such companies over 12 months.

2. Companies or entities that have extinguished or extingan, by dismissal declared inappropriate or by collective redundancy, contracts that are subsidised under this rule and from the Royal Decree Law 9/1997 of 17 May, for which incentives are regulated in The Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities, of the Court of Justice of the European Communities The law of the Court of Justice of the Court of Justice of the European Court of Justice of the European Court of Justice of the European Union December; Law 35/2002, of July 12, and Law 53/2002 of 30 December, will be excluded for a period of 12 months from the bonuses provided for in this provision. Such exclusion shall affect a number of contracts equal to that of the extinguishing.

The period of exclusion shall be based on the statement of origin of the dismissal or of the extinction resulting from the collective dismissal.

3. They shall not apply to business contributions relating to workers who provide their services in public administrations or public bodies governed by Title III of Law 6/1997 of 14 April of the Organisation and Operation of the General Administration of the State:

(a) The bonuses of indefinite contracts with workers of 60 or more years and with an seniority in the company of five or more years.

(b) The bonuses of the employment contracts of working women who are suspended for maternity and for leave of absence for child care.

Six. Incompatibilities.

The bonuses provided here may not, in concurrence with other public support measures established for the same purpose, exceed 60 percent of the annual wage cost corresponding to the contract that is awarded.

Seven. Financing and control of incentives.

1. The allowances provided for in the procurement provided for in this Standard shall be financed from the corresponding budget item of the National Employment Institute.

2. The General Treasury of Social Security shall provide the National Employment Institute monthly with the number of workers who are subject to social security contributions, detailed by collectives, with their respective contribution bases and deductions to be applied as a result of the provisions of this standard.

3. At the same intervals, the Directorate-General of the National Employment Institute shall provide the Directorate-General for Labour Inspection and Social Security with the necessary information on the number of contracts communicated for the purposes of quotas, detailed by collectives, as well as how much information on the contributions and deductions applied to them is accurate, to the effect of making it easier for this steering centre to plan and schedule the inspector's performance. to monitor the proper application of the allowances provided for in this rule by subjects who are beneficiaries of the same.

Eight. Drawback of benefits.

1. In the case of obtaining the bonuses without meeting the required requirements, the refund of the amounts left from entering by bonus of quotas to the Social Security with the corresponding surcharge will proceed.

2. The obligation of reimbursement established in the preceding paragraph is without prejudice to the provisions of the Law on Infractions and Sanctions in the Social Order, a recast text approved by the Royal Legislative Decree of 4 August.

Nine. Maintenance of bonuses.

It will be possible to keep the bonuses of the quotas to the Social Security that they have been enjoyed by the indefinite hiring of a worker when the latter has voluntarily extinguished a contract, accepted to measures provided for in the annual programmes for the promotion of employment for implementation as from 17 May 1997, and is contracted without a continuity solution by means of a new permanent, full or partial contract, including fixed mode discontinuous, by another company or entity, within the same group of companies.

In this case, the new contract will apply the bonuses of the quotas to the Social Security that in respect of the worker will be enjoyed by the previous employer, in the same amount and for the time that to complete the total period foreseen at the time of your initial indefinite hiring.

If the first employer has received any other employment promotion assistance for the same recruitment, it will not be required to return, nor will a new aid be entitled to the new contract for the new contract.

Article 45.

One. The first subparagraph of Article 1 (2) of Law 4/1997 of 24 March of Industrial Societies, which is drawn up in the following terms, is amended:

" 2. The number of hours-year worked by employees who are employed for an indefinite period of time who are not partners may not exceed 15% of the total number of hours worked by the working partners. If the company has less than 25 working members, the percentage shall not exceed 25% of the total number of hours worked by the working partners, the calculation of these percentages shall not be taken into account workers with a fixed-term contract and workers with a mental disability of at least 33% with an indefinite contract. "

Two. The following legal changes are introduced in relation to the framing of the practice service personnel:

1. Article 2 (4) (a) of Decree 2864/1974 of 30 August 1974 on the recast of Laws 116/1969 of 30 December 1972 and 24/1972 of 21 June 1972 on the special arrangements for the application of the rules of the European Parliament and of the Council Social of the Workers of the Sea, it is worded in the following terms:

" 4. Internal traffic in ports, sports and recreational craft and pilotage. "

2. A second paragraph is incorporated into Article 4 of Decree 2864/1974 of 30 August 1974, which approves the recast of Laws 116/1969 of 30 December and 24/1972 of 21 June 2001 regulating the Special System of Security Social of the Sea Workers, with the following content:

" In addition, workers who are employed by a port who, for the purpose of carrying out their practice, are employed as a company of practical ports or entities that replace them, are treated as employees. the same rights and obligations as regards this Special Scheme as regards the employed persons covered by Article 2 (a), with the exception of the right to unemployment benefits and FOGASA for which they remain excluded. Such port of call corporations or entities that replace them shall have the consideration of employers for the purposes of this special scheme with regard to the port practicalities included and other personnel at their service. "

3. The third final provision of Law 48/2003, of 26 November, of the Economic and Services Regime of the Ports of General Interest, is hereby repealed.

Article 46. Amendment of the recast of the Law on Infractions and Sanctions in the Social Order approved by Royal Legislative Decree 5/2000 of 4 August.

The following precepts of the recast text of the Law on Infrastructures and Sanctions in the Social Order, approved by the Royal Legislative Decree 5/2000 of 4 August, are amended.

One. The title of the first subsection of Section III of Chapter II of the recast of the Law on Infractions and Sanctions in the Social Order is amended, which is worded as follows:

"Infractions of employers, placement agencies and beneficiaries of aid and grants in the field of employment, support for the promotion of employment in general and occupational and continuing vocational training."

Two. A new paragraph 4 is introduced in Article 14 of the recast of the Law on Infractions and Sanctions in the Social Order, with the following wording:

" 4. Non-compliance, employers and beneficiaries of aid and public subsidies, the obligations of a formal or documentary nature required by the specific rules on continuing or occupational vocational training, provided that they are not typified as severe or very severe. "

Three. A new paragraph 6 is introduced in Article 15 of the recast of the Law on Infractions and Sanctions in the Social Order, with the following wording:

" 6. Failure to comply with the obligations laid down in the following specific rules on continuing vocational or occupational training, except that it has given rise to the undue enjoyment of aid and public subsidies, bonuses in the payment of social contributions:

(a) Not to execute the training actions in the terms, form and time-limits previously forewarned when it has not been notified in time and forms its cancellation or modification to the competent body.

b) Not to establish the due control of attendance of participants in the training actions, or to establish it inadequately.

c) Undertake undue subcontracting with other entities, both in terms of management and execution of the training actions.

d) Exorder certificates of assistance or diplomas that do not conform to the approved and/or completed training actions or when such actions have not been taken, as well as to deny their delivery to the participants in the actions imparted, despite having been required in such a way by the surveillance and control bodies. "

Four. A new paragraph 5 is introduced in Article 16 of the recast text of the Law on Infringements and Sanctions in the Social Order, with the following wording:

" 5. Failure to comply with the obligations laid down in the following specific rules on continuing vocational or occupational training, except that it has given rise to the undue enjoyment of aid and public subsidies, bonuses in the payment of social contributions:

a) Request amounts of training to participants, when the training actions are financed with public funds and free for them.

b) Simulate employment recruitment in order to involve workers in training programmes. "

Five. The title of Subsection 2 of Section 3 of Chapter II of the recast of the Law on Infractions and Sanctions in the Social Order, as well as the title of Article 17, which is included in that subsection, is hereby amended. written in the following terms:

"Infractions of employed and self-employed persons."

Six. Paragraph 1 (c) of Article 17 (1) of the recast of the Act on Infractions and Sanctions in the Social Order is deleted.

Seven. Article 17 (2) of the recast text of the Law on Infringements and Sanctions in the Social Order is amended, as follows:

" 2. Serious: to reject an offer of adequate employment, whether offered by the public employment service or by the non-profit placement agencies, or to refuse to participate in employment programmes, including those for occupational integration, or in actions for the promotion, training or retraining, except for justified reasons, offered by the public employment service or by the associated entities of the integrated services for employment.

For the purposes set out in this law, appropriate placement shall be understood to meet the requirements laid down in Article 231 (3) of the recast of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June 1994 in respect of those aspects in which the applicants for employment are not applicants or beneficiaries of unemployment benefits. "

Eight. Article 17 (3) of the recast of the Law on Infringements and Sanctions in the Social Order is amended, which is worded as follows:

" 3. Very serious: failure to apply, or the deviation from the application of aid, in general, to the promotion of employment received by workers, as well as the connivance with employers and beneficiaries of aid and subsidies, for the accreditation or justification of non-existent or non-existent training actions. "

Nine. Article 22 (12) of the recast text of the Law on Infringements and Sanctions in the Social Order is amended, and is worded as follows:

" 12. Obtain or enjoy unduly reductions or bonuses in the payment of the corresponding social contributions, with the understanding of an infringement for each worker concerned, except in the case of bonuses in the field of continuing training, in which an infringement shall be deemed to be an undertaking. '

Ten. A new paragraph (h) is inserted in Article 23 (1) of the recast text of the Law on Infringements and Sanctions in the Social Order, with the following wording:

"(h) Distortion of documents for the fraudulent collection or enjoyment of bonuses in the field of continuing training."

Once. A paragraph 6 is added to Article 21 of the recast of the Law on Infringements and Sanctions in the Social Order, in the following terms:

" 6. Do not refer to the institution concerned copies of the medical discharge parts, confirmation of the discharge or discharge of temporary incapacity provided by the workers, or their non-transmission by those who are obliged or accepted to use the system of presentation of such copies by computer, electronic or telematic means. "

Twelve. A new paragraph 3 is inserted in Article 24 of the recast text of the Law on Infringements and Sanctions in the Social Order, being worded as follows:

" 3. In the case of applicants or beneficiaries of contributory or assistance level unemployment benefits:

(a) Failure to appear before the public employment service, the non-profit placement agencies or the associated entities of the integrated services for employment, or not to renew the demand for employment in the the form and dates to be determined in the application renewal document, unless justified.

(b) Not to return, unless justified, to the public employment service or, where appropriate, to the non-profit placement agencies the relevant supporting evidence of having appeared at the place and date indicated for cover the job offers provided by those.

(c) Failure to comply with the requirements of the undertaking of activity, except for justified reasons, provided that the conduct is not typified as another minor or serious infringement in Articles 24 or 25 of this Act.

For the purposes set out in this Law, an activity undertaking shall be understood to meet the requirements laid down in Article 231 (2) of the recast of the General Law on Social Security, approved by Royal Legislative Decree 1/1994 of 20 June. '

Thirteen. A new paragraph 4 is inserted in Article 25 of the recast text of the Law on Infringements and Sanctions in the Social Order, being worded as follows:

" 4. In the case of applicants or beneficiaries of contributory or assistance level unemployment benefits:

(a) Reject, an appropriate job offer, either offered by the public employment service or by the non-profit placement agencies, except for justified reasons.

b) Refusal to take part in the work of social partnership, employment programmes, including those for occupational integration, or in actions for the promotion, training or retraining, except for justified reasons, offered by the public employment service or the associated entities of the integrated services for employment.

For the purposes laid down in this law, appropriate placement and social collaboration work shall be understood to meet the requirements laid down, respectively, in Article 231 (3) and in paragraph 3 of this Article. Article 213 of the recast text of the General Law on Social Security, adopted by the Royal Legislative Decree 1/1994 of 20 June. "

Fourteen. A new paragraph 4 is introduced in Article 26 of the recast text of the Law on Infringements and Sanctions in the Social Order, being worded as follows:

" 4. Non-implementation or deviation in the application of unemployment benefits, which are perceived in accordance with the establishment of employment promotion programmes. "

Fifteen. An additional new provision is added to the recast text of the Law on Infringements and Sanctions in the Social Order, with the following wording:

" Additional provision third. Penalty competition in respect of unemployment benefits.

The provisions of Article 48 (4) of this Law are without prejudice to the employment functions defined by the royal decree of transfers to the autonomous communities of the management carried out by the National Institute of Employment in the field of employment, employment and training, as well as coordination between the public employment services of the Autonomous Communities and the managing body of unemployment benefits.

The coordination referred to in the preceding paragraph shall be carried out in the Coordination and Monitoring Committee, of a joint composition, provided for in the royal decrees of transfers to the autonomous communities of the Management carried out by the National Institute of Employment in the field of employment, employment and training, and constituted for the coordination of the management of employment and the management of unemployment benefits, without prejudice to the conventions to this effect. may be subscribed between the competent authorities and bodies of the State and the communities standalone. "

Sixteen. Article 47 of the recast text of the Law on Infringements and Sanctions in the Social Order is amended, which will have the following wording:

" Article 47. Penalties for workers, applicants and beneficiaries.

1. In the case of applicants and beneficiaries of pensions or social security benefits, including unemployment benefits, infringements shall be punishable:

a) Mild with loss of pension for one month. In the case of unemployment benefits on a contributory or welfare level, the minor offences referred to in Article 24 (2) and (3) shall be punished according to the following scale:

1. Infraction. Loss of 1 month of benefits.

2. Infraction. Loss of 3 months of benefits.

3. Infraction. Loss of 6 months of benefits.

4. Infraction. Termination of benefits.

This scale will be applied from the first infringement and when the commission of a minor and the previous infringement has not elapsed more than 365 days as provided for in Article 41.1 of this Law, regardless of the type of violation.

(b) The serious ones defined in Article 25 with loss of benefit or pension for a period of three months, except those of their numbers 2 and 3, respectively, in temporary disability benefits and benefits; and unemployment benefits, in which the penalty shall be the termination of the benefit.

In the case of unemployment benefits on a contributory or welfare level, serious infringements as defined in Article 25 (4) shall be punishable under the following scale:

1. Infraction. Loss of 3 months of benefits.

2. Infraction. Loss of 6 months of benefits.

3. Infraction. Termination of benefits.

This scale will be applied from the first infringement and when the commission of a serious and previous infringement has not elapsed more than 365 days as provided for in Article 41.1 of this Act, irrespective of the type of violation.

(c) The very serious, with loss of the pension for a period of six months or with extinction of the unemployment benefit or allowance.

Likewise, they may be excluded from the right to receive any economic benefit and, where appropriate, aid for the promotion of employment for one year, as well as the right to participate during that period in training activities in the field of Occupational and continuing vocational training.

(d) Notwithstanding the above sanctions, in the event that the breach of the obligations affects the fulfilment and preservation of the requirements which entitle the benefit to the benefit, the managing body may suspend This is the case until the administrative decision is final.

2. In the case of self-employed or employed persons, and jobseekers who are neither applicants nor beneficiaries of unemployment benefits, the infringements shall be punishable:

(a) In the case of unemployed persons registered as jobseekers in the public employment service, not applicants or beneficiaries of unemployment benefits, the minor, serious and very serious offences classified in the Article 17 shall be punishable by the change in the administrative situation of his employment demand from that of discharge to the lower, situation in which he will remain for one, three and six months respectively. In this situation, these applicants will not participate in processes of employment intermediation nor will they be beneficiaries of the actions of improvement of the occupability contemplated in the active policies of employment.

By way of derogation from the preceding paragraph, these applicants, when they work and remain unemployed, may apply again to the public employment service and, in that case, apply for benefits and unemployment benefits if they meet the required requirements for this.

(b) In the case of self-employed persons or employees who commit the offences referred to in Article 17.3, they shall be excluded from the right to receive aid for the promotion of employment and to participate in training activities in the field of of occupational and continuing vocational training for six months.

3. The penalties referred to in this Article are without prejudice to the drawback of the amounts unduly paid.

4. The imposition of the penalties for the infringements provided for in this subsection shall be carried out in accordance with the provisions of Article 48.4 of this Law, respecting the respective competence of the sanctioning body and establishing cooperation. necessary for the enforcement of the sanction imposed, where the penalty corresponds to the competence of another body. "

seventeen. The first subparagraph of Article 48 (4) of the recast text of the Law on Infringements and Sanctions in the Social Order is amended, and is worded as follows:

" 4. The imposition of penalties for minor and serious infringements of workers in the field of employment, vocational training and aid for the promotion of employment is the responsibility of the public service responsible for employment, and in the field of social security corresponds to the competent Social Security management body, unless the penalty affects unemployment benefits, in which case the competence corresponds to the managing body of the same; that of the very serious to the competent authority Proposal of the Labour and Social Security Inspectorate.

Where the penalty imposed consists of the termination of the unemployment benefit by the commission of a very serious infringement, the competent authority which has imposed the penalty shall transfer the managing body of the benefit from the effects of the application.

The public employment service shall communicate, at the time of production or knowledge, the offences referred to in Articles 24 (3) and 25 (4) of this Act, to the managing body of unemployment benefits, for the purposes of the sanctionators that correspond to it ".

Eighteen. A new paragraph, the d), is added to Article 50 (4) of the recast of the Law on the Infractions and Sanctions of the Social Order, with the following wording:

" (d) Failure to cooperate with the officials of the system of the Labour and Social Security Inspectorate in the absence of the information required for the control of the employer by the employer. obligations relating to the economic system of social security, where it is obliged or has received the use of systems for the submission of listing documents by electronic, electronic or telematic means. "

The rest of the article is maintained with the same wording.

nineteen. The title of Subsection 3 of Section 2. of Chapter VI, which is worded as follows: ' is amended as follows:

Ancillary penalties for employers in the field of employment, aid for the promotion of employment, occupational and continuing training and unemployment protection. "

Article 47. Amendment of Organic Law 1/2002 of 22 March, regulating the law of association.

Paragraph 1 (a) of Article 32 of the Organic Law 1/2002 of 22 March 2002, which is a regulation of the law of association, is amended as follows:

" (a) That its statutory purposes tend to promote the general interest, in the terms defined by art. 31.3 of this law, and be of a civic, educational, scientific, cultural, sports, health, promotion of constitutional values, promotion of human rights, social assistance, development cooperation, promotion (a) to promote and protect the family, the protection of children, the promotion of equal opportunities and tolerance, the protection of the environment, the promotion of the social economy or research, the promotion of social volunteering, consumer and user advocacy, promotion and care for people in risk of exclusion for physical, social, economic or cultural reasons, and any others of a similar nature. "

The rest of the section and article are left with the current wording.

Article 48. Increase of the fine to impose on those who employ a foreign worker without the mandatory work authorization.

1. When an employer is sanctioned using a foreign worker without the mandatory work authorization, the amount of the fine established in the Organic Law 4/2000, on the rights and freedoms of foreigners in Spain and their integration (a) social security shall be increased by the amount resulting from the calculation of what would have been paid by the social security contributions and other concepts of joint recovery, from the start of the provision of the work of the foreign worker to the the last day on which the service provision is established.

2. In the infringement act which the Labour and Social Security Inspectorate lifts to the effect, the proposed penalty shall specify the parameters used for the calculation of the total amount of the fine as indicated in the previous paragraph.

3. The amount corresponding to the increase of this sanction will be made effective in the General Treasury of Social Security in accordance with the procedure established in accordance with the aforementioned Organic Law 4/2000.

CHAPTER V

Aid to those affected by terrorism offences

Article 49. Amendment of Law 14/2000 of 29 December, of fiscal, administrative and social order measures.

The additional provision of Law 14/2000, of 29 December, of fiscal, administrative and social order measures, as amended by Article 48 of Law 53/2002 of 30 December 2002, is amended. fiscal, administrative and social order measures, with the following text:

" Additional provision ninth. Scope of Law 32/1999 of 8 October 1999 on Solidarity with the Victims of Terrorism.

One. The temporary scope of application of Law 32/1999 extends to the facts provided for in that law, which took place between 1 January 2004 and 31 December 2004, without prejudice to any other aid which might be covered by the measures in question. the legal order.

Two. Where, by virtue of a firm judgment, compensation was recognised in respect of civil liability for events occurring after 10 October 1999, exceeding the overall amount perceived by the concepts referred to in the Law. 13/1996, of 30 December, of fiscal, administrative and social measures, and in Law 32/1999, the General Administration of the State will pay the person the difference.

Three. The time limit for applying for the aid provided for in Law 32/1999 for events occurring between 1 January 2004 and 31 December 2004 shall be one year from the date on which they were produced. '

TITLE III

From staff to the Public Administrations service

CHAPTER I

Official and statutory staff

Section 1. General Standards

Article 50. Amendment of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

The following precepts of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service are amended.

One. Article 15 (1) (b) of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service is amended, which is worded as follows:

" (b) The employment relations shall, in any event, indicate the name, type and system of provision of the posts; the conditions required for their performance; the level of complement of the destination and, where appropriate, the a specific supplement corresponding to them, where they are to be carried out by official staff, or the professional category and legal status applicable when they are carried out by labour personnel. '

Two. The wording of Article 16 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service is amended in the following terms:

" Article 16.

The Autonomous Communities and the Local Administration will also form the relationship of the existing jobs in their organization, which must include, in any case, the name, type and system of provision of the posts, the accompanying remuneration and the requirements for their performance. These positions will be public. "

Three. Article 22 (1), (2) and (3) of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service are amended as follows:

Paragraph 1.

The first subparagraph of Article 22 (1) is amended, which is worded as follows:

" Public administrations will facilitate internal promotion consisting of the promotion of bodies or scales from a titling group to others from the immediate higher level. Officials shall, in order to do so, possess the required qualifications for admission to the last, have provided effective services for at least two years as a career officer in bodies or scales of the titling group immediately. less than the body or scale to which they intend to access, together with the requirements to be met and the tests to be carried out for each case established by the Ministry of Public Administration or the competent body of the other public administrations. "

The rest of the section continues with the same wording.

Paragraph 2.

The first subparagraph of Article 22 (2) is amended, which is worded as follows:

" On the proposal of the Minister of Public Administration, the Government may determine the bodies and scales of the State Administration to which officials belonging to other members of the same group may access which perform substantially matching or similar functions in their professional content and at their technical level, derive benefits for the management of the services, are in possession of the required qualification, have provided services effective for at least two years as career officials in bodies or scales of the same a titration group to the body or scale to which they intend to access and exceed the relevant tests. "

The rest of the section continues with the same wording.

Paragraph 3.

Article 22 (3) of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service is amended as follows:

" On the proposal of the Minister of Public Administration, the Government may determine the bodies and scales of officials to whom the work staff of the professional groups and categories equivalent to the group of (a) a qualification corresponding to the body or scale to which it is intended to be accessed, provided that they perform functions substantially coincident or similar in their professional content and at their technical level, benefits are derived for the management of the services; they are in possession of the required qualification, have provided effective services for at least two years as a fixed workforce in categories of the professional group to which they belong or in categories of another professional group for whose access the same level of qualification is required and exceed the relevant tests. '

Four. A final paragraph is added to Article 29 (3) of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service, with the following wording:

" By way of derogation from the preceding paragraph, the period of service provision in public sector bodies or entities shall be computed for the purposes of triennial, with the exception of those provided in commercial companies in the capital of which is the direct or indirect participation of public administrations. '

The rest of the section continues with the same wording.

Five. Paragraph 1 (g) of Article 30 (1) of Law No 30/1984 of 2 August 1984 is amended as follows:

" The official who, for reasons of legal guardian, has to his or her direct care some minor of six years, elderly person who requires special dedication, or a mental or physical diminished, who does not perform paid activity, will have the right to the reduction of your working day.

The official who needs to take care of the direct care of a family member, up to the second degree of consanguinity or affinity, who for reasons of age, accident or illness cannot avail himself or herself, will have the same right. do not perform paid activity.

Reglamentarily will determine the decrease in working hours and the reduction of the remuneration that correspond to the reduction of the working day. "

The rest of the section continues with the same wording.

Six. Article 31 (1) (b) of the Law on Measures for the Reform of the Civil Service is worded as follows:

" (b) Any action involving discrimination on grounds of racial or ethnic origin, religion or belief, disability, age or sexual orientation, sex, language, opinion, place of birth or neighbourhood, or any other condition or personal or social circumstances, as well as harassment on grounds of racial or ethnic origin, religion or belief, disability, age or sexual orientation and sexual harassment. "

Seven. A new paragraph, the five, is added to the ninth additional provision of Law 30/1984 of 2 August, which is worded as follows:

" Five. The following bodies and scales of State Administration officials are declared to be extinguished:

B

B

C

C

E

E

Code	Body/Scale
0106		C. Prof. Num. Inst. Polyte. Nal. Mart. Pesq.
A	0300	C. Architects.
A	0600	C. Sup. State Finance Inspectors
A	0602	C. Public Mines Engineers
	1002	C. Housing Engineers
	1003	C. Ing. Industrial Ministry Fomento.
A	1005	C. Port Counters.
	1104	C. Ing. Sup. Broadcasting and Television.
A	1401	C. Prof. Numer. Ic Schools. Nautical
A	1407	C. Top Technicians
A	1409	C. Telecommunication Engineers.
	1701	Admon Group Technical Subgroup. Gral.
A	5004	Secret. Categ. Espec. Agrar Cameras. IRA
A	5100	Direc. Inst. Admon Studies. Local AP.
A	5335	Comis. OO.AA Ports. MOPU Apl. Statement.
A	5401	Tec. Facul. Sup. MEC OO.AA.
A	5410	Complutense University Architects.
A	5500	E. Economic Redactor Box Auton. Report and Business Expansion.
A	5504	PMM Medical
A	5513	E. Ofic. Marit. Serv. Vigil. Customs.
A	5514	E. Maquin. Nav. Serv. Vigil. Customs
	A	5553	E. Technique Serv. Customs.
A	5800	OO.AA Doctors. Ministry of Justice
5802	5802	The table_table_izq"> Secret. Trib. Child Protective Work.
	A	5803	E. Court Specialists Protection Work Minors
A	5901	E. Secretaries Counters Administr. Public Works.
A	5903	E. Statistical Technicians Confed. Duero Hydrographic
A	5918	E. Captains Ports Merchant Marine.
A	5919	E. Ports Navales.
6100		6100			A	6101	A	6101	AISNA.
A	6459	I.S.M. Special C. Medical Inspectors
A	6460
6461
Technical Officers of the I.C.O.
A	6462	E. from I.C.O.
B	0008	C. Language Interpretation Career.
B	0115	C. Inspec. Cal. Serv. Defense Against Fraud.
	0116	C. Teachers T. Inst. Politec. Nal. Marit. P.
B	0311	C. Sharers.
B	0540	C. Directors Escola. Primary Teaching
B	0709	C. Ing. State Industrial Technicians
B	0710	C. State Mine Technical Engineers
	0806	C. Superior Police
B	0912	C. EGB Teachers Penitentiary Institutions.
	1012	C. Housing Adjators and Assistant.
B	1119	C. Ing. Technical Broadcasting and Telev.
B	1220	C. Auxiliary Port Nurse Nurses
	1221	C. Health instructors.
B	1223	C. Holders Practitioners
B	1224	C. Titular Matrons
B	1420	C. Media Technicians
	1421	C. Technical Telecommunication Engineers
B	1426	C. Interpretes-Informators.
B	1508	C. General Benefit practitioners.
B	1517	C. Social Wizards
B	1611	E. CPO Programmers. L.
B	1702	The Gral Admon Group Management Subgroup
B	5017	E. Agrarian Extension Agents Serv. Ext. Agrarian.
5018	5018	The table_table_izq"> Secret. First Cat. Agr. IRA
	5026	SENPA Provincial Inspectors
B	5107	Bibl. Inst. Local.
5309	average Grade OO.AA. M. Defense.
B	5540	PMM A.T.S.
B	5707	A. T.S. Central Traffic Headquarters
B	5813	A. T.S. OO.AA. Ministry of Justice
B	5819	OO.AA Social Assistants. Justice.
B	5912	E. Optional Administ Boards. Public Works.
B	5915	E. Boards Of Boards P.
B	5916	E. Ports Commissioners.
B	5917	E. Contramastress Ports graduates
B	5920	E. Pract. OO.AA. Ministry of Development
B	5921	Head Group Imperial Channel Aragon.
B	5922	E. Topographs J. of the Port of Cartagena.
B	5923	A. T.S. J. Cartagena Port
B	5924	J. Work. Taibilla Channels.
5925	J. Contab. Community Channels Taibilla.
B	5926	E. Subchief Department 1 Patronato Casas MOPU.
B	5927	E. Chief Machinery Park Section
B	6107	E. Ing Appliances. AISNA technicians.
B	6108	A. AISNA T.S..
B	6117	AISNA Social Assistants.
B	6312	Inspect. Org Operations. Trab. Port.
B	6313	Optional Aux. -Appliances-of the INAS.
B	6314	Publications Service Technicians.
B	6324	Soc Wizards. Inst. Spanish Emigration.
B	6464	Applications I.C.O.
C	0414	C. Air Army translators
C	0415	C. Outline of the Air Force
	0918	C. Chaplains Instituc. Penitentiary.
C	1136	C. Outlines.
C	1427	C. Administrative Calcula. Meteolog. Est.
C	1428	C. Interpretes-Informators (Group C)
C	1430	C. Special tec. Telecomunic. Aeronautics.
C	1432	C. Aeronautical Specialist Technicians
	1516	C. General Beneficence Chaplains
C	1703	Adjunct Group. Admon Group. Gral.
C	5010	E. OO.AA Technical Specialist.
C	5027	OO.AA Delineers. MAPA.
C	5029	Head Silo, Center Select and Store.
C	5030	SENPA Electrician Technician.
C	5032	E. Translator-Librarian Serv. Nal. Growing and Ferment. Tobacco.
C	5033	Patr. Embarc. Inst. Spanish Oceanography.
C	5037	Ag. Econ. Domestic, Serv. Ext. Agrarian.
C	5038	Monit. Ext. Agrarian Serv. Ext. Agrarian.
C	5039	Secret. 2 Cat. IRA Agricultural Chambers
C	5041	ICONA Field Auxiliary
C	5043	IRYDA Restitution Operator.
C	5044	Technical Auxiliary from IRYDA.
C	5045	Ins. Fields and Cos. Inst. Sem. Pl. Viv.
C	5046	E. Journalist Inst. Studies Agr., Pesq. and Aliment.
	5047	Tec. Comis. Gral. Caterec. and Tr. SENPA.
5213	Tec. Admtivo. National Editor.
C	5214	E. Delineers Alhambra and Generalife.
C	5317	Delin. OO.AA. of the Ministry of Defense
C	5319	Espec. Aviac. I.N.T. Aéroes. E. Terradas.
C	5320	INTA Projecters.
C	5322	Pers. Workshop I. Nal. Tec. Aer. E. Terradas.
C	5432	Delineating Autonomous Organisms MEC.
C	5436	E. Collaborate. Special Univ. Barcelona
C	5527	E. Inspect. Custom Vigil Service.
C	5529	Surveillance Service Subinspectors.
C	5616	E. Delineers OO.AA. M. Science and Techn.
C	5820	E. Technical Professional Delegates.
C	5821	Directors Instituc. Protec Works. Men.
C	5822	Institutional Educators. Work Protec. Men
C	5933	Pat. Cab. and Fogon. Hab. (M. Naval) N. Sent.
C	5934	E. Tec. Proy. and Works Confederation Hydrog.
C	5935	E. Delineers OO.AA. Ministry M. A.
C	5936	E. Ports Contractor.
C	5940	E. Assistant Engineer Mancom. Taibilla Channels.
C	5941	E. Topographer 1 Mancom. Taibilla Channels.
C	5943	Ayud. Works Confed. Hydrogel. Guadalquivir.
C	5944	Encarg. Gral. Confed. Hydrogel. Guadalquivir.
C	5946	Traduct. Taqu. -Groups 1, 2, and 3-CEDEX.
C	5947	CEDEX Programmers.
C	5948	E. INCE Technical Translators
C	6017	E. Lab Analysts
	6114	AISNA Masters.
C	6115	E. Delineers of AISNA.
6116	AISNA Occupational Therapists.
C	6323	Delin. and INEM Audiovisual Media.
C	6466	I.C.O. ' s Admtvos Officers Scale
D	0423	C. Ladies Aux. Military Health Ejer. Earth
D	1704	Subgroup Auxiliary Group Admon. Gral.
	5053	SENPA machine.
D	5058	Secret. 3 Category Chambers Agr. IRA.
D	5059	ICONA saves.
D	5060	SIN Tit and Master INIA Projecters.
D	5061	Prepare First and Second from INIA.
D	5329	Aux. Lab. Channel Exper. Hydrodin. Pardo.
D	5330	Calc. Inst. Nal. Tec. Aero. Is. Terradas.
D	5333	Photogr. J. Admva. Marine Attention Fund.
	5442	Special. Be. General ensen.
	5444	Aux. Tec. Serv. MEC Publications
	5539	E. Invest Agents. Serv. Customs Vig
D	5550	E. Oper. Radiot. Serv. Customs Vigil.
D	5627	CIEMAT Technical Auxiliary.
D	5628	CIEMAT Calker.
D	5713	E. Conduc. and J.C. Transmissions Traffic.
D	5949	E. Delineers Second OO.YY. Min. M.A.
D	5950	E. Cabotage Patterns.
D	5951	E. Fogoneros.
D	5968	Encharged Mancom Works. Channel Taibilla.
D	5969	Topog. Second Commonwealth C. Taibilla.
D	5971	E. Topographer Conf. Hydrograf. Ebro.
D	5972	Aux. Cartographic Confed. Hydrogel. Ebro.
D	5974	Confed Calker. Hydrogel. Guadalquivir.
D	5975	Photograph Publications Service.
D	5976	Aux. Work. Publications Service
	5977	INCE Lab Assistant.
D	6124	AISNA Physical Education Teachers.
D	6125	Aux. Investig. AISNA Lab.
	6467	I.C.O. Auxiliary
E	0332	C. Prado Museum Subalternate
E	1158	C. State Deputy General of Admon.
1236	C. Health Auxiliary Technical Staff
E	1628	C. Subaltern Admon. Sec. Social. E. Gral.
E	1629	C. Subalt. Admon. S. Social. E. Miscellaneous Trades
	1705	MUNPAL's .
E	3055	E. Subant. Admon. General Admon. Local.
E	5058	Secret. 3 Category Chambers Agr. IRA.
E	5067	OO.AA Telefonists. of the MAPA.
E	5068	Conduct. from the OO.AA.
	5069	OO.AA Capataces of the MAPA
E	5070	OO.AA Lab Mozos. MAPA.
5071		E. Specialists SENPA.
E	5220	National Theaters ' Takers
E	5222	National Editor's Mechanics
E	5339	Ofic. Exp Channel. Hydrodin. Pardo.
E	5450	Ayud. Serv. General ensen. Integrated
E	5549	E. Conduct. Serv. Vigil. Customs.
E	5552	E. Telefonists and PME Stores.
E	5997	INCE Laborant.
E	6039	Subalternate Autonomous Bodies
E	6338	OO.AA Drivers. Trab. and S.S.
E	6339	Telef. OO.AA. Work and Social.
E	6340	Serv. Espec. Inst. Nal. Follow. and Hig. Job.
6341	Inst Stewardesses. Nal. Follow. Fig. Job.
E	6468	I.C.O Subalternate Scale.

The rest of the disposition remains with the same wording.

Article 51. Amendments to the text of the Law of Civil Servants of the State, approved by Decree 315/1964 of 7 February.

The following precepts of the text of the Law of Civil Servants of the State approved by Royal Decree 315/1964, of 7 February, are amended.

One. The second subparagraph of Article 63 (1) of the Law on Civil Servants of the State is worded as follows:

" Officials shall also be entitled to respect for their privacy and to the consideration due to their dignity, including protection against verbal or physical offences of a sexual nature and against harassment on grounds of racial or ethnic origin, religion or belief, disability, age or sexual orientation. "

Two. A second paragraph is added to Article 72 of the text of the Law of Civil Servants of the State, approved by Decree 315/1964 of 7 February, with the following wording:

" This license will also be granted to officials in practices who are already providing paid services in the Administration as career or interim officials for the duration of the course. (a) selective or period of practice, in the sense of remuneration which is laid down by law enforcement officials in practice. "

The rest of the article continues with the same wording.

Section 2

Article 52. Change of denomination of the Body of the Customs Surveillance Group A.

The Technical Corps of the Customs Surveillance Service will be renamed the Superior Customs Surveillance Corps.

Article 53. Integration of the staff of the Carlos III Health Institute in the Scales of the Principal Researchers and Senior Technicians who are dependent on the Public Research Bodies under the Ministry of Science and Technology.

One. The officials who, at the time of the entry into force of this law, are in a situation of active service in the Institute of Health Carlos III, will be able to integrate in the Scale of Researchers Public Research Bodies dependent on the Ministry of Science and Technology, provided that they meet the following requirements:

a) Being in possession of the Doctor's title.

b) Belong as career officials to bodies, scales, or group A. squares.

c) To have performed during the 10 years prior to the entry into force of this Law, or to the filing of the application for integration, a minimum of five years in research activities at the Carlos III Health Institute.

Two. The career officials of group A who, at the time of the entry into force of this law, are in active service at the Carlos III Health Institute, developing research activities and do not meet any of the requirements required, will have the consideration of acting investigators, integrating in a relationship of officials with such consideration, which will allow them to continue in active service in their bodies, scales or squares and in the performance of their current (a) the employment of workers, who may be involved in the procedures for the provision of a research character, as provided for in paragraph 6.

Those who are part of the relationship of researchers in investigative functions, referred to in the preceding paragraph, may be integrated in the Scale of Researchers, when they meet the requirements of paragraphs (a) and (c) in paragraph 1

Three. They will be able to be integrated in the Escala de Technicians Superior Specialists of the Public Bodies of Research under the Ministry of Science and Technology, the career officials who at the time of the entry into force of this Law they are on active duty at the Carlos III Health Institute, provided that they meet the following requirements:

a) Be in possession of the degree of Licentiated, Engineer or Architect.

b) Belong as a career civil servant to group A bodies, scales, or places.

c) Be performing design, application, maintenance and improvement activities in experimental scientific facilities or advisory, analysis or reporting functions in their respective specialties.

Four. The integration into each of these scales and in the relationship of acting investigators, as appropriate, shall be carried out at the request of the parties concerned and subject to verification of the requirements of an integrated rating commission. representatives of the Ministries of Health and Consumer Affairs, Public Administrations, Science and Technology and the Public Health Research Agency Carlos III.

Five. The officials who are integrated in these scales will retain the social security system which they have at the time of integration and will continue in the performance of their current jobs, moving on to the situation of voluntary leave. Article 29, as referred to in Article 29. 3 (a) of Law 30/1984, of 2 August, on their bodies, scales or places of origin.

The places to be created for the integration of the officials in the Escalas de Investigación Titulares and Technical Superior Technicians will be financed from the budget allocations corresponding to the posts performed by the stakeholders.

Six. The mobility of civil servants from the Escalas and the acting investigators will be established in a regulation taking into account the expertise of the research areas in which they are integrated and the qualifications, experiences and knowledge.

Seven. The integration provided for in this article will not increase public expenditure.

Article 54. Integration of the staff of the Carlos III Health Institute in the Scales of Middle-Grade Specialist Technicians, Research Assistant and Research Auxiliary, of the Public Research Bodies under the Ministry of Health Science and Technology.

One. Career civil servants who, at the time of the entry into force of this law, are in active duty at the Public Research Agency Institute of Research, will be able to integrate into the Scale of Technical and Middle-Grade Specialists. Health Carlos III, under the Ministry of Health and Consumer Affairs, and meet the following requirements:

(a) Be in possession of the degree of University Diplomacy, Technical Engineer, Technical Architect; or any other equivalent title.

b) Belong as career officials to bodies, scales or places in group B.

(c) Be carrying out support and collaboration activities in the design, implementation, maintenance and improvement of scientific facilities; carry out reports, studies or analyses in their respective specialties; and, in general, participate in the technical management of plans, projects, programs or applications and research results.

Two. Career officials who, at the time of entry into force of this law, will be on active duty in the public body of Research Institute of Health Carlos III, will be able to join the Research Help Scale. dependent on the Ministry of Health and Consumer Affairs, and also comply with the following requirements:

a) Being in possession of the title of Bachiler Superior, BUP, Baccalaureate, Professional Training of 2.^or Grade or equivalent.

b) Belong as career officials to bodies, scales or places in group C.

c) Being engaged in implementing activities in relation to already established scientific or technical methods, processes or systems; routine testing, analysis and experiments; handling equipment or instruments scientists, or take samples, preparations and treatment of samples.

Three. The career officials who, at the time of entry into force of this law, are in active service in the public body of Research Institute of Health Carlos III, may be integrated into the Research Auxiliary Scale. dependent on the Ministry of Health and Consumer Affairs and also comply with the following requirements:

a) Be in possession of the degree of School Graduation, Graduate in Secondary Education, First Degree or equivalent vocational training.

b) Belong as career officials to bodies, scales or places in group D.

c) Be performing repetitive activities in accordance with previously established scientific or technical standards or standards; make simple measurements or calculations, or develop any other work requiring knowledge; or elementary character techniques.

Four. The integration at each of the scales referred to in this Article shall be carried out at the request of the parties concerned and after verification of the requirements required by a Valuation Commission composed of representatives of the Ministries of Health and Consumer, Public Administrations, Science and Technology and the Carlos III Health Institute.

Five. Officials who are integrated into these scales will retain the social security scheme which they have at the time of integration and will continue in the performance of their current jobs, moving on to the situation of voluntary leave. Article 29, as referred to in Article 29. 3.a) of Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, in their bodies, scales or places of origin.

The places to be created for the integration of civil servants at these scales will be financed from the budget allocations corresponding to the posts held by the interested parties or the places that are located. vacancies in the employment relationships of the corresponding classification groups.

Six. The mobility of officials at the scales will be established in a regulatory framework taking into account the respective specialties and qualifications, experiences and knowledge of stakeholders.

Seven. Vacancies that occur as a result of the integrations provided for in this article will be amortized.

Eight. The integration provided for in this article will not increase public expenditure.

Article 55. Amendment of Law 16/2001 of 21 November establishing an extraordinary process for the consolidation and provision of posts of statutory staff in the Health Institutions of the Health Services of the National Health System.

The following amendments of Law 16/2001 of 21 November, establishing an extraordinary process of consolidation and provision of posts of statutory staff in the Sanitary Institutions of the Social Security of the Health Services of the National Health System.

One. The second paragraph of the ninth additional provision of Law 16/2001 of 21 November, added in accordance with Article 57 of Law 53/2002 of 30 December, is amended as follows:

" The deadline for the development, and the execution of the extraordinary processes for the consolidation and provision of posts of statutory staff convened under Law 16/2001 of 21 November, is extended to the December 31, 2004. "

The rest of the disposition remains with its current content.

Two. A new additional provision, the sixteenth, is introduced in Law 16/2001 of 21 November, with the following content:

" Additional Disposition sixteenth. Exceptions to the concurrency of the interview provided for in Article 8.2.

When, during the development and implementation of the call, circumstances of a technical nature are revealed which hinder the simultaneous conduct of the interviews, in accordance with the terms of paragraph 2 of the Article 8, in the call for the provision phase, the aforementioned concurrency requirement of the interviews may be deleted, even if the special process of the respective specialty or professional category is not called envisaged such an eventuality. Such circumstances shall be duly substantiated in the file. '

Article 56. Assessment of the professional experience of physicians who have obtained the title of specialist according to Royal Decree 1497/1999 of 24 September.

Notwithstanding the additional provision of Royal Decree 1497/1999, of 24 September, in the competition phase of the selection tests, for the access to places of Medical Specialist of the Services of Health which is called from 1 January 2004, the seniority as a specialist of those who have acceded to the title under that royal decree shall assess, in the terms provided for in the call, the whole of the professional year cash from the person concerned within the specific and specific field of the specialty, discounting such The training period of the training period established for that specialty in Spain, and in the initial period of the same period, 170%. The indicated discount will not be produced for those who would have obtained the title of Specialist in accordance with the provisions of the additional provision of Royal Decree 1497/1999.

Article 57. Extraordinary call for integration in the Scale of Senior Technicians of Public Research Bodies under the Ministry of Science and Technology, set up in Article 35 of Law 14/2000, 29 of December, fiscal, administrative and social order measures.

An extraordinary call will be made for the integration into the Higher Technical Scale of the Public Research Bodies under the Ministry of Science and Technology of the Ministry of Science and Technology. comply with the requirements laid down in Article 35 (6) of Law 14/2000 of 29 December of 29 December of fiscal, administrative and social measures on the date of its entry into force.

The extraordinary call referred to in the previous paragraph shall be held in 2004 and shall be governed by the procedure laid down in Article 35 (7) of Law 14/2000 of 29 December and in Royal Decree 868/2001, of 20 July, which regulates the integration in the Escalas of Researchers of the Public Authorities of Research and of Technical Superior Experts of the Public Research Bodies and will also be subject to the set out in paragraph 8 of the same Article.

The integration referred to in this Article shall not constitute an increase in public expenditure.

Section 3. Local Administration Officials

Article 58. Amendment of the recast text of the existing legal provisions on local arrangements, approved by Royal Legislative Decree 781/1986 of 18 April.

Paragraph (b) of Article 135 of the recast text of the provisions of the laws in force on local arrangements, approved by Royal Decree-Law 781/1986 of 18 April 1986, is amended as follows:

" b) To be admitted to testing for Local Public Function access will be required:

Be met 18 years of age. "

Section 4. Passive Class Regime

Article 59. Amendment of the recast of the Law on Passive Classes of the State, approved by Royal Decree 670/1987 of 30 April.

One. Article 7 (2) and (3) of the recast text of the Law on Passive Classes of the State, approved by Royal Decree-Law 670/1987 of 30 April 1987, are amended as follows:

" 2. The right to hold the benefits of Passive Classes may be exercised at any time after the occurrence of the event causing it, in accordance with the provisions of paragraph 2 of the previous article.

However, if the recognition of the right to entitlement to benefits cannot be effected, for reasons attributable to the person concerned, within the four years from the day on which the person was armed, all the the effects derived from the request deducted, and the economic effects of that right shall only be produced from the first day of the month following that of the subhealing by the person concerned from the defects to the imputable.

Likewise, if the right was exercised after four years from the day following that of his birth, the economic effects of the same shall only be produced from the day of the month following that of the submission of the appropriate request.

3. The right to the collection of the benefits of Passive Classes may be exercised at any time after the recognition of the right to ownership thereof, as provided for in paragraph 2 of the preceding article.

Without prejudice to this, the effects of the non-exercise of the right for four years, counted from the start of the right to entitlement to benefits and for lack of presentation, within the same period, shall lapse. period, of the documentation required for inclusion in payroll.

In such cases the rehabilitation in the collection or the inclusion in payroll shall be made with economic effects of the first of the month following the exercise of that right or the presentation of the indicated documentation. "

Two. The expiry date referred to in Article 7.2 and 3 of the recast of the Law on Passive Classes of the State, in the wording of paragraph 1 of this Article, does not apply to the cases in which the person concerned has exercised the right to be entitled to the benefits of Passive Classes or the right to recover them before 1 January 2004.

CHAPTER II

Job Personnel

Article 60. Selective processes, provision of vacancies and professional promotion of the staff of the General Administration of the State.

In the framework of the overall planning of human resources, it is up to the Ministry of Public Administrations to authorize the bases of the processes of calls for selective testing for entry, provision of vacancies and internal promotion of the staff of the General Administration of the State and its autonomous bodies, the Administration of Justice and the Administration of Social Security.

It also corresponds to the Ministry of Public Administrations, when places or vacancies belonging to different departments or agencies are included, to convene and to resolve the selective tests for permanent staff new revenue, in accordance with the provision of public employment and to convene and resolve the transfers competitions and the processes of internal promotion of labor personnel.

CHAPTER III

Other Staff

Article 61. Amendment of Law 17/1999, of 18 May, of Staff Regulations of the Armed Forces.

The following precepts of Law 17/1999, of 18 May, of the Staff Regulations of the Armed Forces are amended.

One. A new paragraph, 4, is included in Article 91 of the Armed Forces Staff Regulations, with the following wording:

" 4. Complement military personnel who are part of military units assigned to missions outside the national territory, for a period of three months or more, may extend their commitment up to 15 days after the end of the period. mission, if they so request when their prior engagement ends during the development of such missions and they would not have requested or signed a new one. "

The current paragraph 4 becomes paragraph 5 with the same wording.

The rest of the article is redacted in the same way.

Two. Article 96 of the Armed Forces Personnel Regime Law is amended, with the following wording:

" Article 99.

The military personnel of troops and marineria may have access to a permanent service relationship, in the places to be determined in the annual provision referred to in Article 21 of this law, maintaining the job they had. The selection processes shall be in accordance with the provisions of Article 63 of this Law. In order to participate in them, a minimum of eight years of service will be required, being in possession of a degree equivalent to that of the general education system technician, or those required for the selective processes of entry to the different scales of the Armed Forces, and other conditions, which are to be regulated. The maximum number of calls to be eligible shall be three. "

Three. A new second paragraph is inserted in article 101 of Law 17/1999, of the Staff Regulations of the Armed Forces, with the following wording:

"Recognition and testing may include testing and testing on a mandatory basis, aimed at detecting states of intoxication and the use of toxic drugs or similar substances."

The current second paragraph becomes the third paragraph.

The rest of the article is maintained with the same wording.

Four. Article 170 (4) (b) of the Staff Regulations of the Armed Forces is amended, with the following wording:

"4.b) Be eighteen years old and not reach a maximum age of fifty-five years for the staff of Tropa and Marineria and fifty-eight for the Officers and Sub-Officers."

The rest of the article is redacted in the same way.

Five. Article 171 (1) (a) and (1) (b) of the Staff Regulations Act of the Armed Forces are amended as follows:

"1.a) Officers and Sub-Officers, to the date they turn 61."

"1.b) Troop and Marineria, until the date they turn 58."

The rest of the article remains with the same wording.

Six. Article 172 of Law 17/1999, of 18 May, is amended as follows:

" Article 172. Volunteer reservists ' jobs.

The volunteer reservists will have the jobs of Alferez, Sargento and Soldado, according to the category they have accessed in the corresponding call for places. Those who have previously served in the Armed Forces will be able to maintain the employment they have achieved in the Armed Forces. "

Article 62. Amendment of Law 42/1999, of 25 November, of Staff Regulations of the Civil Guard Corps.

Article 40 (2) of Law 42/1999, of the Staff Regulations of the Civil Guard Corps, is amended as follows:

" 2. A system, based on objective criteria, will be determined in order to integrate into a single final classification those who join the Superior Scale of Officers for direct access or internal promotion or to the Optional Scales. direct access or change of scale. "

The rest of the article remains with the same wording.

Article 63. Amendment of Law 13/1994, of 1 June, of Autonomy of the Banco de España.

A new article, 6a, is introduced in Law 13/1994, of Autonomy of the Banco de España, with the following wording:

" Article 6a. Staff Regulations of the Bank of Spain.

The staff of the Banco de España is linked to it by a relationship of labour law.

The staff of the Banco de España who may have access to confidential information shall be obliged to notify, in accordance with the corresponding internal provision approved by the Executive Committee, the transactions that you perform on the stock markets, either directly or through an individual. This same provision shall determine the limitations to which such staff shall be subject to the acquisition, sale or availability of such securities, as well as the reporting and limitations obligations applicable to transactions. the financial contribution made by such staff to themselves or through a person, with entities subject to the supervision of the Banco de España. The infringement of the provisions of this paragraph shall be punishable in accordance with the provisions of the Rules of Procedure of the Banco de España.

Data declared under the previous reporting obligations shall be kept for a maximum period of five years. "

TITLE IV

Management rules and administrative organization

CHAPTER I

Management

Section 1 Financial Management

Article 64. Amendment of Law 39/1988 of December 28, Regulatory of Local Government.

The following precepts of Law 39/1988, of December 28, Regulatory of Local Haciendas are amended.

One. Article 49 of the Law 39/1988, Regulatory of Local Haciendas, is amended, with the following wording:

" In the terms provided for in this Law, the local entities, their autonomous organizations, and the dependent and commercial entities, will be able to arrange credit operations in all their modalities, both in the short and the long term. period, as well as financial operations for hedging and risk management of the interest rate and the exchange rate. '

Two. Paragraphs 1 and B of point A of Article 50 (5) of Law 39/1988, Regulatory of Local Government, are amended, which is as follows:

Paragraph 1.

" 1. For the financing of their investments, as well as for the total or partial replacement of pre-existing operations, local entities, their autonomous bodies and dependent commercial entities and companies, which provide services or produce goods that are not primarily financed by market revenues, may be able to go to public and private credit in any form in the long term. "

Paragraph b, paragraph 5 (A).

" b. In the case of loan or credit operations by autonomous bodies and dependent commercial companies, with guarantees granted by the corresponding Corporation. Where social participation is held by various Local Entities, the endorsement shall be limited, for each participant, to its share of participation in the share capital. "

The rest of the section and article are left with the same wording.

Three. Article 54 (1), (2) and (5) of Law 39/1988, the Local Government Regulation, are amended as follows:

" 1. No new long-term credit operations may be concluded, including transactions that modify contractual terms or add additional collateral with or without third-party intermediation, or grant collateral, or replace transactions (a) a prior agreement by the local authorities, their self-employed bodies and dependent commercial entities and companies, which provide services or produce goods which are not primarily financed by market revenue; without prior authorisation from the competent bodies of the Ministry of Economic Affairs and Finance or, in the case of operations denominated in euro, carried out within the territorial space of the countries belonging to the European Union and with financial institutions resident in one of those countries, of the autonomous community to which the A local entity shall be a member of the European Union which has jurisdiction in the matter, where the financial statements reflect the liquidation of the budget, the current results and the results of the ordinary activity of the latter. exercise, negative net savings are deducted.

For these purposes, net savings of local authorities and their autonomous administrative bodies shall mean the difference between the rights settled by chapters one to five, inclusive, of the state of (a) income, and of the obligations recognised by Chapters one, two and four of the statement of expenditure, which shall be reduced by the amount of a theoretical annuity for the depreciation of the planned operation and each of the loans and loans of its own; and endorsed to third parties to be reimbursed.

The amount of the theoretical amortisation annuity, of each of the agreed long-term loans and of the outstanding amounts by the corporation to be repaid, as well as that of the planned operation, will be determined in all case, in constant terms, including interest and the annual amortization fee, whatever the mode and conditions of each transaction.

Net savings in autonomous commercial, industrial, financial or analogue bodies are considered to be the current results of the financial year and, in local commercial companies, the results of ordinary business, excluding interest on loans or borrowings, in both cases, and under a theoretical amortisation annuity, as defined in the preceding paragraph, also in both cases.

Net savings shall not include any recognised obligations arising from credit modifications which have been financed with a liquid cash balance.

Not included in the calculation of theoretical annuities, credit operations secured by mortgages on real estate, in proportion to the portion of the loan affected by such collateral.

If the object of the activity of the autonomous agency or local mercantile society, is the construction of houses, the calculation of the net saving will be obtained by taking the average of the last two exercises.

When net saving is a negative sign, the plenary of the respective corporation must approve a plan of financial consolidation to be carried out within a period of not more than three years, in which management measures, taxes, Financial and budgetary resources allowing at least to adjust to zero the negative net savings of the entity, autonomous body or commercial company. Such a plan shall be submitted in conjunction with the application for the relevant authorisation. '

" 2. They shall require the approval of the bodies referred to in paragraph 1 above, the long-term credit operations of any kind, including the risk deducted from the collateral, where the total amount of the capital of the operations of the In the short and long term, including the amount of the planned operation, credit exceeds 110% of the current income settled or accrued in the immediately preceding financial year or, failing that, in the preceding year. where the calculation is to be carried out in the first half of the year and the budget has not been settled corresponding to that, according to the figures deducted from the consolidated accounting statements of the entities referred to in paragraph 1 of this Article.

The calculation of the percentage set out in the preceding paragraph shall be calculated by considering the credit operations in force, both in the short and long term, which are valued at the same criteria used for inclusion in the balance sheet. The risk derived from the endorsements shall be computed by applying the same criterion prior to the approved operation. '

" 5. In any event, they shall require the authorization of the Ministry of Economy and Finance for short-term and long-term credit operations, the granting of guarantees, and other operations which modify the contractual conditions or add guarantees. additional, with or without third-party intermediation, in the following cases:

(a) Those that are formalized abroad or with non-resident financial institutions in Spain, whatever the currency that serves as the capital determination of the projected transaction, including transfers to entities non-resident financial units, which have resident entities, in loans granted to local authorities, their autonomous bodies and dependent commercial entities and companies, which provide services or produce goods which do not are financed mainly by market revenue.

(b) Those that are implemented by debt issues or any other form of appeal to the public credit, without prejudice to the provisions of Law 24/1988 of 28 July of the Securities Market.

In relation to what is provided for in subparagraph (a) above, external financing shall not be considered as euro-denominated transactions which are carried out within the territorial space of the countries belonging to the European Union and with financial institutions resident in one of these countries. Such operations shall in any event be communicated in advance to the Ministry of Finance. '

The rest of the paragraphs and article are left with the same wording.

Four. Article 55 of Law 39/1988, Regulatory of Local Haciendas, is amended, with the following wording:

" Article 55.

The autonomous agencies and the dependent commercial entities and companies will require the prior authorization of the Corporation's plenary and the report of the intervention for the coordination of long-term credit operations. "

Five. A new paragraph, paragraph 4, is included in Article 113b of Law 39/1988 of 28 December, which shall be worded as follows:

" 4. Where the rates referred to in the preceding paragraph are not available at the municipal level, the wording referred to in paragraph 2 shall, where appropriate, be applied as a method of determining the yield to the municipalities. of this Article, having regard to these effects, and as appropriate, as consumption indices for the supply of gasoline, gas oils and fuel oils or sales to tobacco products for the autonomous communities. "

Six. Paragraph 2 of Article 115 c of Law 39/1988 of 28 December 1988 shall be amended as follows:

" The total participation of each of the tourist municipalities in the State taxes shall be determined in accordance with the following paragraph 4 and, for their calculation, the following elements shall be taken into account:

(a) Cession of the collection of the Taxes on Hydrocarbons and on the Labors of Tobacco, in the form set out in the following paragraph.

b) Participation in State taxes in the manner provided for in Article 115 (1) of this Law. "

Seven. A new paragraph, paragraph 4, is included in Article 125d of Law 39/1988 of 28 December, which shall be worded as follows:

" 4. Where the rates referred to in the preceding paragraph are not available at the provincial level, the formulation shall, where appropriate, be applied as a method of determining the yield to the provinces and entities treated as such. (a) in paragraph 2 of this Article, in the light of these effects, and as appropriate, the consumption rates for the supply of gasoline, gas oils and fuel oils and/or sales to tobacco products for the purposes of the Community standalone. "

Article 65. Amendment of the additional provision of Law 51/2002, of December 27, of Reform of the Law of the Local Government.

The second subparagraph of paragraph 2 of the additional provision of Law 51/2002 of 27 December 2002 is amended as follows:

" In the liquid collection shall not be included the derivative of the modifications included in tax ordinances which have entered into force after 31 December 1998 affecting the coefficients, indices and surcharges regulated in Articles 88, 89 and 124 of Law No 39/1988 of 28 December 1988 on Local Government Regulations, in the wording preceding the entry into force of this Law, or establishing, in accordance with the provisions of Article 88, that Article 27 of this Law, a coefficient lower than that which results from multiplying, in each the case, the coefficient and the index in force before 1 January 1999 to be replaced. '

Article 66. Capital injections from the General Budget of the State.

The report of the Secretariat of State for Budgets and Expenses for the realization of capital injections will be mandatory, from the General Budget of the State to state mercantile societies, as well as to entities business and other public law entities.

The purpose of this report shall be to examine exclusively the effects which the intended contribution may have on the fulfilment of the objective of budgetary stability referred to in Article 7 of Law 18/2001, December 12, General Budget Stability.

Section 2. Management in Administrative Contract Matters

Article 67. Amendment of the Law on Public Administration Contracts.

New wording is given to the following precepts of the recast text of the Law on Public Administrations Contracts, approved by Royal Legislative Decree 2/2000, of June 16.

One. Article 2 (1) of the Law on Public Administrations is amended, which is amended as follows.

" 1. Entities governed by public law not falling within the scope defined in the previous Article and private companies established to meet specifically needs of general interest which do not have an industrial or commercial character, provided that, in addition, any of the requirements contained in paragraph 3 (b) of the previous Article are subject to the requirements of this law relating to the capacity of undertakings, advertising, tendering procedures and forms of award for contracts for works, supplies, consultancy and assistance; and services of equal or higher value, excluding value added tax, to EUR 6,242,028 (equivalent to 5,000,000 special drawing rights), in the case of works contracts, or EUR 249,681 (equivalent to 200,000 rights) Special drawing), in the case of any other contract of the abovementioned. "

Two. New wording is given to the Additional Provision 6 of the Law on Public Administrations Contracts:

" Additional disposal sixth. Procurement principles in the public sector.

The companies referred to in Article 2 (1), for contracts not included in it, shall adjust their contractual activity to the principles of advertising and competition, unless the nature of the operation to perform is incompatible with these principles. "

Three. A new Article 60a is added to the Public Administrations Law, with the following wording:

" Article 60a. Provisional measures.

1. Interested parties to an award procedure and, in any event, tenderers, may request the adoption of provisional measures to correct the alleged infringement or to prevent further damage to the interests of the parties concerned. affected, including measures to suspend or to suspend the procedure for the award of the contract in question, or the execution of any decision taken by the contracting authorities.

This request can be made regardless of whether the corresponding resource is interposed.

2. They shall be competent bodies to take, where appropriate, such provisional measures as may be necessary for the purpose of knowing the resources concerned, whatever their class.

3. The time limit for requesting the adoption of the above measures shall be five days from the date of the alleged infringement and shall be settled, in a reasoned manner, within 10 days, and shall be refused if the decision is not to be taken. express.

Against such a decision shall not be a remedy, without prejudice to those arising out of decisions in the main proceedings.

4. Where the adoption of the provisional measures may result in prejudice of any nature, the decision may impose the provision or guarantee sufficient to respond to them, without having any effect until such time as such a course or guarantee is constituted. "

Four. A new, additional sixteenth provision is introduced with the following content:

" Additional Disposition sixteenth. Resources in the field of contracts of companies subject to this law.

For the purposes of claims and remedies in connection with the contracts referred to in Article 2 (1) of this Law, the provisions of Article 51 of Law 48/98 of 30 December 1998 on the procurement procedures in the water, energy, transport and telecommunications sectors, which incorporate Directives 93 /38/EEC and 92 /13/EEC into the Spanish legal system. "

Five. The paragraphs and provisions of the Public Administration Contracts Act referred to in this article (or additional provision) shall constitute basic legislation issued pursuant to Article 149.1.18. of the Constitution.

Section 3. Management in Matters of Legal Assistance to the State and Public Institutions

Article 68. Amendment of Law 52/1997 of 27 November of Legal Assistance to the State and Public Institutions.

Article 9 of Law 52/1997 of 27 November of Legal Assistance to the State and Public Institutions is amended, with the following wording:

" Article 9. Proceedings in arbitral proceedings and other extrajudicial complaints.

Prior to the authorization of the owner of the department, a corresponding public body, and with a report from the State Legal Service Directorate, the State Attorneys integrated in the State Legal Services will be able to assume the representation and defense of the State, its autonomous bodies, public entities of them, and constitutional bodies in arbitration proceedings and other extrajudicial claims of a national or international nature. "

Section 4. Management of Geographic Mobility of Members of the Armed Forces

Article 69. Amendment of Law 26/1999 of 9 July on measures to support the geographical mobility of members of the Armed Forces.

The following precepts of Law 26/1999 of July 9, of measures to support the geographical mobility of members of the Armed Forces are amended.

One. Article 2 of Law 26/1999 is amended, with the following wording:

" Article 2.

Ministry of Defense will provide the Armed Forces ' career military officer, as well as the professional military personnel and marineria, who maintains a permanent relationship of services, which is in a situation of the active service or the reserve to be used, when it changes to a destination which involves a change of locality or geographical area, an economic compensation or, in an extraordinary manner, a dwelling under special lease, in accordance with the established in this law.

To the military complement and the military professional of troops and marineria that maintains a relationship of services of a temporary nature, that is in the situation of active service and has fulfilled three years of service time economic compensation shall be provided to it when it changes its destination as a change of location or geographical area. '

Two. Three new cases are added to Article 10 (2) of Law 26/1999 of 9 July, with the following wording:

" (d) When the technical, economic or urban ruin of the dwelling or property in which it is located has been declared, in accordance with the provisions of the legislation in force in this field.

e) Prior and express acceptance by the holder of the contract or, where appropriate, of the beneficiary of the right of use, where the conservation of the dwelling, due to its particular status or characteristics, is manifestly antieconomic.

(f) Where the dwelling is located within a base, a military establishment, a building or a military establishment and the holder of the contract or, where appropriate, the beneficiary of the right of use, is not intended for units, centres or bodies located on the same.

If the affected person is a professional military officer with a permanent service relationship, the realojo may be performed in another house located inside a base, in the office, building or military establishment, only in the case that the latter is intended for units, centres or bodies located therein. The housing thus awarded shall be governed by the scheme established for non-eligible military housing, in Royal Decree 991/2000 of 2 June 2000. '

The rest of the section and article are left with their current wording.

Three. Four paragraphs are added to paragraph 1 (g) of the second provision of Law 26/1999 of 9 July, with the following wording:

" The mortgage of the dwelling, for the sole purposes of its purchase, shall not be understood to be included in this legal prohibition of the disposal of the immovable property.

In any case, during the ten-year period from the acquisition of the dwelling, the first transmission by "inter vivios" acts of the same, of part of it or of the undivided quota, must be notified to the Institute for the Housing of the Armed Forces, with an indication of the price and conditions under which the sale is intended. Within one month of receipt of the notification, the said Institute shall authorise the transmission or exercise of the right of tanteum.

The third party shall be obliged to send to the same body a copy of the public deed in which the sale was made. If the transmission has been carried out without having carried out the required notification or under conditions other than those indicated therein, the Institute may exercise the right of retraction within one month of receipt of the writing. public.

For the registration of these property titles in the corresponding Land Registry, it will be necessary to have the accreditation of having carried out the procedures provided for in the previous two paragraphs. "

The remainder of the paragraph and the disposition remain with the same wording.

Four. A second paragraph is added to the eighth additional provision of Law 26/1999 of 9 July, with the following wording:

" With the objective of facilitating the exercise of the right of use for life to the users of the military housing that is legally recognized, the Minister of Defense will be able to authorize the realojo in another house of similar characteristics, where exceptional circumstances of a humanitarian nature present serious problems for the exercise of the right to which they are awarded. These circumstances shall be referred to, exclusively, to the holder, his spouse, and children living with them. "

The rest of the layout is left with the same wording.

Section 5. Management in the Field of Lotteries and State Gambling

Article 70. Marketing of state ownership games outside the national territory.

1. State ownership games may be placed on the market outside the national territory under conditions to be determined by the Minister of Finance.

2. In the agreements or contracts concluded by the business public entity Lotteries and Betting of the State or entities involved in it for the fulfilment of its purposes, with foreign entities, the object of which is related to the participation of the public entity Lotteries and Gambling of the State in common draws with other Lotteries of State, with the celebration abroad of drawings of games whose management has been entrusted and in general with the marketing of such games of the national territory, clauses may be incorporated to resolve the discrepancies that may arise through arbitration formulas.

Section 6. Traffic and Road Safety Management

Article 71. Amendment of the text of the Law on Traffic, Circulation of Vehicles to Motor and Road Safety, approved by Royal Legislative Decree 339/1990, of March 2.

The following articles are amended from the text of the Law on Traffic, Vehicle Circulation to Motor and Road Safety, approved by Royal Legislative Decree 339/1990 of 2 March.

One. Article 34 (4) of the text of the Law on Traffic, Motor Vehicle Circulation and Road Safety is amended, which is worded as follows:

" Any driver of a motor vehicle who intends to carry out an advance to a cycle or a moped, or a combination of them, must do so by taking part or all of the adjacent lane of the road, provided that there are the precise conditions for carrying out an advance under the conditions laid down in the law. It is expressly prohibited to bring forward by endangering or hindering cyclists circulating in the opposite direction. "

Two. A new third paragraph is inserted in Article 67 (2) of the text of the Law on Traffic, Circulation of Motor Vehicles and Road Safety, passing the current third and fourth paragraphs to be the fourth and fifth, which is left worded as follows:

" In addition, driving without the administrative authorisation shall be without the impossibility of obtaining the driving licence or licence for a year, as well as the compulsory deposit of the vehicle where the vehicle is owned the driver or those who hold their custody or legal guardian or person who has authorised their use for a period of one month, which shall be three months in the event of a repeat offence. '

Three. The second subparagraph of Article 67 (3) is amended from the text of the Law on Traffic, Motor Vehicle Circulation and Road Safety, which is worded as follows:

" For the purposes of this article, repeat offenders to those who would have been punished on the administrative basis for two very serious violations of those provided for in article 65.5 of this law, provided that their a background would not have been cancelled or would have been cancelled within two years of the terms laid down in Article 82 of this law. "

Four. The third subparagraph of Article 67 (3) of the text of the Law on Traffic, Vehicle Circulation to Motor Vehicles and Road Safety is amended as follows:

" The revocation of the driving licence or licence provided for in this paragraph shall not be carried out where the holder of the authorisation requests the completion of a recycling and awareness-raising course at the approved centre and prove that they have been overcome with use within the time limit and under the conditions which are determined. In such a case, the revocation of the driving licence or licence shall be replaced by the suspension of the licence or driving licence for one year on a continuous basis. '

Five. The current paragraph 5 of Article 67 of the Articulated Text of the Law on Traffic, Vehicle Circulation to Motor and Road Safety becomes paragraph 8, and a new paragraph 5 is introduced, which is worded as follows:

" 5. The holders of licences for the conduct of mopeds who have been punished on a firm basis for two serious infringements within two years, or for a very serious offence, shall be revoked without prejudice to the who can obtain a driving licence. "

Six. A new paragraph 6 is introduced in Article 67 of the text of the Law on Traffic, Motor Vehicle Circulation and Road Safety, which is worded as follows:

" 6. During the two years following the acquisition of the driving licence, the commission of three serious or two very serious infringements has been subject to an administrative procedure by the commission, which will result in the revocation of the driving licence, without can obtain a new permit until the end of one year from the determination of the resolution. "

Seven. A new paragraph 7 is introduced in Article 67 of the text of the Law on Traffic, Motor Vehicle Circulation and Road Safety, which is worded as follows:

" 7. The fact that in the period of two years, he has been sanctioned on a firm basis as an author of three infractions, being one of them serious and having assumed the other two the suspension of the driving licence, must comply with the suspension of the administrative authorisation to drive which corresponds to the last infringement, without the possibility of splitting. "

Eight. A new Article 71a is introduced in Chapter II of Title V of the articulated text of the Law on Traffic, Motor Vehicle Circulation and Road Safety, which is worded as follows:

" Article 71a. Intervention of the driving licence or licence.

When the agent of the authority finds that the driver who is the offender or involved in an accident presents, in addition, obvious symptoms that he has lost the necessary conditions to drive, he will intervene immediately the driving licence or licence, without prejudice to the initiation of the procedure for declaring the loss of validity of authorisations, in accordance with Article 63 and, where appropriate, the initiation of the appropriate sanctioning dossier. '

Nine. A third subparagraph is added to Article 72 (3) of the text of the Law on Traffic, Motor Vehicle Circulation and Road Safety, which is worded as follows:

" Non-driver rental companies shall demonstrate compliance with the legal obligation to identify the driver responsible for the infringement by referring to the corresponding instructor, a duplicate or a copy. of the lease where the concept of the driver of the person in the contract is credited. "

The rest of the article remains with the same wording.

Ten. Article 82 of the text of the Law on Traffic, Motor Vehicle Circulation and Road Safety is amended, which is worded as follows:

" Article 82.

Serious and very serious administrative sanctions will be entered in the Register of Drivers and Offenders on the day of their firmness, and the entries will be automatically cancelled for the purposes of a background. two years after full compliance or prescription. "

CHAPTER II

From the organization

Article 72. Amendment of Law 11/2002, of May 6, regulator of the National Intelligence Center.

Two new paragraphs, 5 and 6, are added to Article 8 of Law 11/2002, a regulator of the National Intelligence Center, with the following wording:

" 5. The National Intelligence Center is authorized to have 14 percent of the total of the appropriations in the chapter for current expenditure on goods and services of its current expenditure budget, in respect of the cash advance. fixed, in order to be able to meet the periodic or repetitive costs of non-inventorable material, maintenance and conservation, successive tracts, compensation for the service and other similar characteristics.

6. The National Intelligence Center is authorized to have 2.5 percent of the total of the credits in the real investment chapter of its current expenditure budget, as a fixed cash advance for the purchase of complementary material and services abroad. "

The rest of the article remains with its current wording.

Article 73. Deletion of the business public entity "Official Tourism School".

By virtue of the provisions of Article 64.1.a) of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State, the business public entity "Official School of Tourism" is deleted from On 31 December 2003, the General Secretariat of Tourism and the General Administration of the State, through the General Secretariat of Tourism, acting on the whole of the goods, rights and obligations resulting from the extinction.

Article 74. Amendment of Law 15/1980 of 22 April of the creation of the Nuclear Safety Council.

The following precepts of Law 15/1980 of 22 April of the creation of the Nuclear Safety Council are amended.

One. Article 2 of Law 15/1980, of the creation of the Nuclear Security Council, is amended, giving a new wording to the paragraph "q" and passing the current paragraph "q" to the new paragraph "r", as follows:

" q) Archive and safeguard the documentation, which shall send to the Nuclear Security Council the holders of the authorisations for the exploitation of nuclear power plants, when the final cessation of the practices and with prior to the transfer of ownership and the granting of the authorisation to decommission them.

r) Any other that, in the field of nuclear safety and radiation protection is legally assigned to it. "

The rest of the article remains with the same wording.

Two. A new additional provision, the fourth, is added to Law 15/1980, for the creation of the Nuclear Security Council, with the following wording:

" Additional provision fourth. Experimental devices and installations.

The functions and powers conferred upon the Nuclear Security Council in this law, concerning nuclear and radioactive installations, shall be exercised on the same terms on experimental devices and installations. defined in Article 2 of Law 25/1964 of 29 April on Nuclear Energy, unless a more specific regulation is legally established for such devices and experimental facilities. "

Article 75. Amendment of Law 50/1998 of 30 December 1998 on fiscal, administrative and social order measures. Spanish Youth Council.

Two paragraphs are added following the first paragraph of Article 68 (2) of Law 50/1998 of 30 December 1998 on fiscal, administrative and social measures, with the following wording:

" For the same purposes, the President and, in the case of absence, vacancy or disease, the Vice-Presidents shall hold the representation of the Council and shall exercise and develop the administrative, administrative, management and any others which, in accordance with the applicable rules, are necessary for the fulfilment of their purposes.

The Minister of Labour and Social Affairs will order to publish in the "Official State Gazette" the appointment of the President, Vice-Presidents and other members of the Standing Committee elected in accordance with the provided for in Article 6 of that Law 18/1983. '

The rest of the section and article continue with the same wording.

Article 76. Amendment of Law 66/1997 of 30 December 1997 on fiscal, administrative and social measures. TRAGSA.

Paragraph 3 (a) of Article 88 (3) of Law 66/1997 of 30 December 1997 on fiscal, administrative and social order measures, which is worded as follows:

" (a) The implementation of all types of actions, works, works and provision of agricultural, livestock, forestry, rural development, conservation and protection of the natural and environmental, aquaculture and fishing, as well as those necessary for the best use and management of natural resources, including the execution of works of conservation or enrichment of the Spanish Historical Heritage in rural areas, under the provisions of Article 68 of the Law 16/1985, of 25 June, of the Spanish Historical Heritage. "

The rest of the article remains with the same wording.

Article 77. Amendment of Law 4/1990, of 29 June, of General Budget of the State for 1990. Business public entity Spanish Airports and Air Navigation (AENA).

Paragraph (a) of Article 82 (2) of Law 4/1990, of 29 June, of General Budget of the State for 1990 is amended, in accordance with the wording given to it by Law 52/2002 of 30 December 2002, of measures fiscal, administrative and social order, which will have the following wording:

a) Management, management, coordination, exploitation, conservation and management of public airports of a civil nature, aerodromes, heliports and other areas suitable for air transport, the management of which shall be entrusts and services to them; the coordination, exploitation, conservation and management of the civil areas of the air bases open to civil traffic. "

The rest of the article remains with the same wording.

Article 78. Amendment of Law 53/2002 of 30 December 2002 on fiscal, administrative and social order measures. Business public entity Spanish Airports and Air Navigation (AENA).

The first paragraph of Article 82 (2) of Law 53/2002, of December 30, of fiscal, administrative and social order measures, which will have the following wording, is amended:

"The business public entity" Spanish Airports and Air Navigation " (AENA) shall receive, for the use by third parties of the enclosures of aerodromes, heliports and other surfaces suitable for air transport, the is entrusted to it by the General Administration of the State, as well as by the services provided by it in the aforementioned enclosures, the rate for the provision of services and the use of the airport public domain established in Law 25/1998, of 13 July, amending the Legal Regime of State and Local Rates and of Reordering of the Public Character's Benefits, the rate of landing regulated in Law 14/2000, of December 29, of fiscal, administrative and social order measures, the security rate established by Law 13/1996, of 30 of December, of fiscal, administrative and social order measures, and the rate of approximation regulated in Law 24/2001 of 27 December, of fiscal, administrative and social measures. "

Article 79. Spanish Data Protection Agency.

The Data Protection Agency becomes known as the Spanish Data Protection Agency.

The references to the Data Protection Agency made in Organic Law 15/1999 of 13 December on the Protection of Personal Data, as well as the rules referred to in its third transitional provision and any other that are in force shall be understood as being made to the Spanish Data Protection Agency.

Article 80. Amendment of the additional provision 6.^a of the Law 11/1998 General of Telecommunications on the business public entity Red.es and of Royal Decree 164/2002, of 8 February, for which the Statute of that entity is approved the business public for the purpose of the assumption of the functions corresponding to the RedIRIS by Red.es.

One. The sixth additional provision of Law 11/1998 General of Telecommunications is amended to add in paragraph 4 a paragraph f) with the following wording:

"f) Provide the national academic and scientific community with a basic communications infrastructure through network services and application services through the IRIS Network."

Two. A new additional provision is included, third to Royal Decree 164/2002, approving the Statute of the business public entity Red.es, with the name "Integration of the staff assigned to the IRIS Network", with the following wording:

" Official staff of the Scientific Research Board of Governors who, as of 1 January 2004, are assigned to the IRIS Network carrying out the tasks entrusted to it, may, for a period of two months, choose In the case of the company, the company will be able to use its own resources to make it available to the public at the end of the year. 29.3.a) of Law 30/1984 of 2 August, of Measures for the Reform of the Civil Service.

The staff of the Higher Council of Scientific Research, which on January 1, 2004, will be assigned to the IRIS Network, carrying out the tasks entrusted to it, will be incorporated into the business public entity. Red.is subrogating the said entity in the contracts of work arranged with this staff in its own terms and without alteration of its conditions. "

Three. Paragraph (f) is added to Article 3 (1) of the Staff Regulations of the business public entity Red.es, with the following wording:

"f) Provide the national academic and scientific community with a basic communications infrastructure through network services and application services through the IRIS Network."

Four. Article 8 (1) of the Staff Regulations of the business public entity Red.es is amended to read as follows:

" 1. The Management Board shall be composed of the President, who shall also be the President of the Board, by the Director-General of the institution, by a number of Vocals not less than 10 and not more than 18 and by the Secretary of the Council. "

Five. The last paragraph of Article 9 of the Statute of the business public entity Red.es is amended, which shall be amended as follows:

" The Secretary-General for Scientific Policy, the Director-General for the Development of the Information Society, the Director-General for Information Society, will have the consideration of vowels of the Board of Directors. Telecommunications and Information Technologies, the Director of the Cabinet of the Minister of Science and Technology, the Director of the Cabinet of the Secretary of State for Telecommunications and the Information Society, the Head of the State of the Ministry of Science and Technology and the Director General of Administrative Management Ministry of Public Administrations. "

Six. A new Section 8. to Chapter III of the Staff Regulations of the business public entity Red.es, with the name 'Department Red IRIS', is added with the following wording:

" Article 22a. Creation, object and direction of the Department:

For the development of the functions relating to the IRIS Network entrusted to the business public entity Red.es and referred to in Article 3.1 e), a department, which shall have the means, shall be established within the same department. human and material necessary for the development of his/her duties, the Director of which shall be appointed and terminated by the Management Board on a proposal from its Chairman. "

" Article 22b. Operation and internal arrangements:

Within the department, working groups will be able to set up working groups, which will be invited by representatives of the public administrations and the academic and scientific community, acting as advisors to the treat. "

Seven. The provisions introduced in this Article may be amended in accordance with the specific rules governing them.

CHAPTER III

Of the administrative procedures

Article 81. Amendment of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

Article 103 (3) of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, is amended, with the following wording:

" 3. After the initiation of the procedure six months after the initiation of the procedure without the lesivity having been declared, it shall be revoked. '

The rest of the article is maintained with the same wording.

Article 82. Amendment of Organic Law 15/1999 of 13 December on the Protection of Personal Data.

One. A new paragraph, paragraph 2, is added to Article 37 of the Organic Law 15/1999 of 13 December on the Protection of Personal Data, passing the current text to paragraph 1, with the following wording:

" 2. The resolutions of the Spanish Data Protection Agency will be made public, once they have been notified to the interested parties. The publication shall be carried out preferably by means of computer or telematic means.

Reglamentarily, the terms in which the advertising of the aforementioned resolutions may be carried out may be established.

The above paragraphs shall not apply to resolutions concerning the registration of a file or treatment in the General Data Protection Register or those for which registration is resolved. in the same of the type Codes, regulated by Article 32 of this Organic Law. "

The rest of the article remains with the same wording.

Two. A new paragraph 3 is added to Article 48 of the Organic Law 15/1999 of 13 December on the Protection of Personal Data, with the following wording:

" The sanctioning procedures dealt with by the Spanish Data Protection Agency, in the exercise of the powers conferred on it by this or other laws, except those relating to violations of Law 32/2003, of 3 of November, General Telecommunications, shall have a maximum duration of six months. "

Article 83. Amendment of Law 13/1986 of 14 April on the Promotion and General Coordination of Scientific and Technical Research.

Different precepts of Law 13/1986, of 14 April, of Promotion and General Coordination of Scientific and Technical Research are modified, with the following content:

One. A new additional provision, the twelfth, to Law 13/1986 of 14 April, of Promotion and General Coordination of Scientific and Technical Research, is added with the following wording:

" Additional Disposition 12th. Reports on the evaluation of requests for assistance from the National Plan for Scientific Research, Development and Technological Innovation.

In the framework of the procedures for granting aid from the National Plan of Scientific Research, Development and Technological Innovation, they will be mandatory and decisive, with the effects provided for in Law 30/1992, of 26 of November, the Legal Regime of Public Administrations and the Common Administrative Procedure, the reports of the Center for Technological and Industrial Development (CDTI) and the National Agency for Assessment and Prospective (ANEP). "

Two. This is without prejudice to the provisions of Article 45.4 of Law 16/2003 of 28 May of the European Parliament and of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and Quality of the National Health System, with respect to the intervention of the Technical Commissions of Evaluation of the FIS in the execution of the actions that are derived from the proposals contained in the sector initiative of health research that incorporate into the National Plan for R & D + I the management of which falls under the Ministry of Health and Consumer Affairs.

Article 84. Telematic presentation of the information that is required to be provided by insurance institutions, pension fund managers, insurance brokers and insurance brokerage companies.

By the Ministry of Economy, the assumptions and conditions under which insurance companies, pension fund managers, insurance brokers and insurance brokerage companies will have to be determined may be determined. submit by telematic means to the Directorate-General for Insurance and Pension Funds the documentation and information they are required to provide in accordance with their specific rules.

Article 85. Amendment of Law 53/2002 of 30 December 2002 on fiscal, administrative and social order measures. Municipal preventive control of works in areas of interest to the national defense.

The additional provision, ninth of Law 53/2002 of 30 December, of fiscal, administrative and social order measures is amended, and is worded as follows:

" Additional provision ninth.

The works of new construction, repair, conservation and demolition, as well as the groupings and segregations of farms, carried out in areas declared of interest to the national defense or the military installations Article 8 of Royal Decree 689/1978 of 10 February, which approves the Regulation of Law 8/1975 of March 12, of Zones and Facilities of Interest for National Defense and qualified as public works that affect directly to the national defence, shall not be subject to the obtaining of licences and other acts of control Municipal preventive measures, without prejudice to the use of mechanisms for cooperation between public administrations.

The Defense Minister, on the proposal of the Chiefs of Staff, will point out those works of new construction, repair, and conservation that directly affect the national defense and that will be classified as of interest. general. "

CHAPTER IV

From the administrative-to-administrative procedure

Article 86. Amendment of Law 29/1998 of July 13, regulating the Administrative-Administrative Jurisdiction.

The following precepts of Law 29/1998, of July 13, are amended to regulate the Legal-Administrative Jurisdiction.

One. Article 48 (7) and (8) of the Regulatory Law of the Administrative-Administrative Jurisdiction are amended to read as follows:

" 7. After the deadline for referral of the file has not been completed, the complaint will be repeated, and if it will not be sent within 10 days as provided for in paragraph 3, after its responsibility has been established, prior warning A periodic penalty payment of EUR 300,50 to EUR 1,202,02 shall be imposed on the responsible authority or employee. The fine will be repeated every twenty days, until the completion of the required.

In order to give the cause of impossibility of individual determination of the responsible authority or employee, the Administration shall be responsible for the payment of the fine, without prejudice to the fact that it is passed on to the person responsible.

8. An appeal shall be lodged against the orders in respect of which the imposition of fines referred to in the preceding paragraph may be imposed in accordance with the terms laid down in Article 79. '

The rest of the article remains with its current content.

Two. Article 112 of the Regulatory Law of the Administrative-Administrative Jurisdiction is amended, which shall be worded as follows:

" Article 112.

After the deadlines for full compliance with the judgment, the judge or tribunal shall, after hearing the parties, take the necessary steps to achieve the effectiveness of the mandate.

Singularly, credited with your responsibility, prior to personally notified warning for the formulation of allegations, you may:

(a) Impose periodic penalty payments of 150.25 to 1,502,53 to the authorities, officials or agents who fail to meet the requirements of the Court or Chamber, as well as to reiterate these fines until the full execution of the judgment, without prejudice to any other property liabilities to which it may be held. The imposition of these fines shall apply to them as provided for in Article 48.

b) To deduce the timely testimony of individuals to demand the criminal responsibility that may correspond. "

TITLE V

From the administrative action

CHAPTER I

Administrative action in the field of economic planning

Section 1. Insurance, Plans and Pension Funds

Article 87. Amendment of the recast of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002 of 29 November.

The following precepts of the recast text of the Law on the Regulation of Pension Plans and Funds, approved by Royal Legislative Decree 1/2002 of 29 November, are amended.

One. New wording is given to Article 5 (3) of the recast of Law 8/1987, of Regulation of the Pension Plans and Funds, which is worded as follows:

" 3. The maximum annual contributions to the pension schemes covered by this law will be adapted to the following:

(a) The total of the maximum annual contributions to pension schemes covered by this law, not including the business contributions which the promoters of occupational pension schemes impute to the unit-holders, will not be able to exceed 8,000 euros.

However, in the case of participants over fifty-two years, the above limit will be increased by an additional EUR 1,250 for each year of the participant's age exceeding fifty-two years, with a fixed amount of EUR 24,250 for each year. participants aged 65 and over.

(b) The aggregate of the business contributions made by the promoters of employment pension schemes in favour of their employees and imputed to them shall have as a maximum annual limit the amounts established in the paragraph (a) above.

Individual employers who make business contributions in favour of their employees, as promoters of an employment pension scheme, will be able to make their own contributions to the scheme up to the maximum limit established for business contributions. These contributions shall not be qualified as business contributions, except for the purposes of calculating limits.

(c) The limits set out in paragraphs (a) and (b) above shall be applied independently and individually to each integrated participant in the family unit.

(d) Exceptionally, the sponsoring undertaking may make contributions to an employment pension scheme for which it is a promoter where it is necessary to ensure the ongoing benefits or the rights of the members of the scheme. include defined benefit schemes for retirement and it has become apparent, through actuarial reviews, that there is a deficit in the pension scheme. "

The rest of the article remains with the same wording.

Two. Article 16 (1) of the recast text of the Pension Funds and Plans Regulatory Law is amended, with the following wording:

" 1. The assets of the pension funds shall be invested according to criteria of security, profitability, diversification and time-limits for their purposes.

The minimum limit, not less than 70 percent of the fund's asset, will be set, which will be invested in financial assets contracted in regulated markets, in bank deposits, in secured loans. mortgage and real estate. "

The rest of the article remains with the same wording.

Article 88. Risks arising from the unfavourable behaviour of prices on the market.

On an experimental basis, for the financial year 2004, the risks referred to in Article 3 of Law 87/1978, of combined agricultural insurance, shall be extended under the conditions laid down in that Article to the risks arising from the unfavourable price behaviour on the market. For its implementation, the pilot experience started in 2003, in the same production and in a restricted geographical area, will continue in the terms established by the Government through the Combined Agricultural Insurance Plan for the financial year 2004.

Article 89. Amendment of the recast of the Law on Civil and Safe Liability in the Circulation of Motor Vehicles, approved by Decree 632/1968 of 21 March, and amended by Law 34/2003 of 4 November, amending and adapting to the Community legislation on private insurance legislation.

The following is added to the first paragraph (c) of Article 3 of the recast of the Law on Civil and Safe Liability in Motor Vehicle Circulation

" The vehicle shall also be sealed for one month, which in the event of a repeat offence shall be three months and in the case of a breach of the deposit, shall be one year, and must prove, at the end of the deposit, that the corresponding insurance is available. The costs incurred as a result of the vehicle's deposit shall be on behalf of the owner, who shall pay them or guarantee their payment as a prerequisite for the return of the vehicle. "

Article 90. Amendment of Law 30/1995 of 8 November on the Management and Supervision of Private Insurance.

A new Article 20a is introduced in Law 30/1995, for the Management and Supervision of Private Insurance, with the following wording:

" 1. The obligation laid down in paragraph 2 of the previous Article for the consolidable groups of insurance institutions is independent of the obligation to make the consolidated annual accounts established by the Trade Code for the groups of companies that integrate insurance entities.

In order to comply with the obligation to formulate the consolidated accounts established by the Code of Commerce, the rules contained in the Code of Commerce shall apply in full. However, where the accounting standards approved by the European Commission Regulations are not applied, the consolidation rules developed by the Trade Code shall be determined in accordance with the same established procedures and criteria. in Article 20 (1), in compliance with the principles on the presentation of the accounts of the groups of companies contained in the First Book of the Trade Code and its implementing provisions, although the the necessary adjustments to be made necessary for the insurance institutions, in groups of companies:

(a) whose dominant company is an insurance undertaking,

(b) the parent company of which is an entity whose principal activity is to have holdings in insurance institutions, and

c) in which, including one or more insurance entities, the activity of these entities is the most important of the group.

2. The consolidated statements provided for in paragraph 2 of the preceding Article shall be signed by the administrators of the institution of the consolidated group of insurance companies required for their formulation; however, in the case referred to in the Third indent of paragraph 3 (a) of the previous Article, the required entity shall be designated by the General Directorate of Insurance and Pension Funds among the insurance entities of the group.

3. The Directorate-General for Insurance and Pension Funds may require that the consolidated statements for the financial year referred to in the preceding paragraph, if they do not coincide with those of the group of companies established by the Code of Commerce, are subject, with the scope to be determined, to the audit of the auditors of the entity required to produce them. '

Section 2.

Article 91. Amendment of Law 54/1997 of 27 November of the Electrical Sector.

Law 54/1997 of 27 November of the Electrical Sector is amended as follows:

One. A second paragraph is incorporated into Article 9.1.b) of Law 54/1997 of 27 November of the Electrical Sector, with the following wording:

" In the case of self-producers of electrical energy using cogeneration with high energy efficiency as a form of electricity production, the percentage of self-consumption referred to in the preceding paragraph shall be 10 percent, whichever is the power of the installation. "

Two. Article 33 (1) of Law 54/1997 of 27 November 1997, as amended by Law 50/1998 of 30 December 1998, is amended as follows: fiscal, administrative and social order measures, which are worded as follows:

" 1. The market operator, as responsible for the economic management of the system, assumes the management of the system of offers for the purchase and sale of electricity in the terms that are regulated.

The market operator shall perform its duties in compliance with the principles of transparency, objectivity and independence, under the monitoring and control of the Committee of Market Agents referred to in paragraph 4 of this Article. Article.

Act as an operator of the market a trading company whose shareholders may be a party to any natural or legal person, provided that the sum of its direct or indirect participation in the capital of this company does not exceed 5 percent. Also, the sum of direct or indirect holdings of the persons engaged in the electricity sector must not exceed 40%, and these actions cannot be indicated to any effect.

In the event that any natural or legal person reveals to the merchant company that it acts as an operator of the market its willingness to participate in the capital of that company, the request will be raised to the General Meeting of Shareholders together with the applicant's certification to perform or not activities in the electrical sector.

The General Board shall accept the application submitted by a maximum number of shares equivalent to the average of the shares existing in the tranche to be matched by the petitioner, becoming effective through of any or some of the following procedures:

(a) The willingness to sell by the company or by any of its shareholders of the corresponding actions expressed in the General Meeting.

b) The capital increase of the company by issuing new shares provided that the 40 percent limit that can be subscribed by individuals performing activities in the electricity sector is respected.

When the applicants for participation in the market operator's capital carry out activities in the electricity sector, in order to respect the percentage mentioned above, a capital increase may be agreed upon necessary, provided that the willingness to subscribe to such shares by any of the shareholders who do not engage in electrical activities is manifest in the General Meeting.

In any case, the right of preferential subscription of the shareholders on the actions to be issued to meet the new requests for participation is excluded. "

Three. A new additional provision, the sixteenth, is added with the following wording:

" Additional Disposition sixteenth. Interest accrual on the assumption of non-income by the electricity system agents of the quotas with specific destinations.

In the event that the agents of the electrical system to which they are responsible make the entry of the quotas with specific destinations in accordance with the provisions of article 6.5 of the Royal Decree 2017/1997, of 26 of December, for which the procedure for the settlement of the costs of transport, distribution and marketing at tariff, the permanent costs of the system and the costs of diversification and security of supply is organized and regulated. (a) to replace it, not to comply with its obligation to enter the amounts corresponding to them; Default interest shall be automatically payable which shall be equivalent to the legal interest of the increased money by 1,5 points.

For these purposes, the National Energy Commission shall require them, immediately after the deadline for making the payment, to proceed to the entry of the corresponding amounts, without prejudice to the automatic accrual. of interest from the day following the end of the period set for the payment.

The rate applicable to the provision of services and the performance of activities by the National Energy Commission in relation to the electricity sector that will be governed by its specific regulations.

The Minister of Economy is hereby authorized to make any provisions necessary for the development and enforcement of the provisions of this additional provision. "

Four. A new additional provision, the 17th, is added with the following wording:

" Additional 17th Disposition. Accrual of interest in the event of non-payment by the agents of the electricity system of the liquidations.

In the event that the agents of the electrical system to which they are responsible make payments for liquidations in accordance with the provisions of Article 8 of Royal Decree 2017/1997 of 26 December 1997, for which they are organised and regulates the procedure for the liquidation of the costs of transport, distribution and marketing at tariff, of the permanent costs of the system and of the costs of diversification and security of supply or standard that replace it, do not comply with their obligation to enter in time the quantities that correspond to them, they will start accrual, without prior requirement, interest on late payment that will be equivalent to the legal interest of the increased money by 1.5 points.

The Minister of Economy is hereby authorized to make any provisions necessary for the development and enforcement of the provisions of this additional provision. "

Five. A transitional provision, the 18th "Adaptation of the market operator", is added to Law 54/1997 of 27 November of the Electrical Sector, with the following wording:

" Transient disposition eighteenth. Adaptation of the market operator.

1. Until 30 June 2006, the limitation of the maximum participation of 5% of the capital provided for in Article 33 (1) of this Law shall not apply to the participation of other market-managing entities. They will be subject to international engagement with Spain, who will be able to hold a stake in the capital of up to 10 percent. Until that date, this participation shall not account for 40 percent of the capital of the subjects engaged in activities in the electricity sector as set out in Article 33 (1) of this Law.

Also, until that date, prior to the authorization of the National Energy Commission, the market operator may participate in the capital of other entities of electricity markets subject to international commitments. with Spain up to 10 percent.

2. Those other shareholders of the market operator which, as at 31 December 2003, exceed the maximum share of 5% of the capital provided for in Article 33 (1) of this Act, must adjust their participations to that limitation before 30 June 2004.

3. From 30 June 2004, the company "Operator of the Spanish Energy Market-Spanish Polo Company Anonima" will be responsible for carrying out the functions entrusted to the market operator in this law. "

Article 92. Amendment of Law 34/1998 of 7 October of the Hydrocarbons Sector.

Law 34/1998 of 7 October of the Hydrocarbons Sector is amended as follows:

One. Article 64 of Law 34/1998 of 7 October of the Hydrocarbons Sector is amended, adding a new paragraph, 4, with the following wording:

" 4. The Technical Manager of the System, will have a representative in the Hydrocarbons Advisory Council of the National Energy Commission and its Permanent Commission. "

The rest of the article remains with the same wording.

Two. The additional 11th, second, 1st of Law 34/1998 of 7 October of the Hydrocarbons Sector is amended with the following wording:

" As advisory bodies of the Commission, two Advisory Councils chaired by the Chairman of the National Energy Commission, the Electricity Advisory Council, with a maximum number of 36 members, and the Hydrocarbon Advisory Council, with a maximum number of 37 members.

The Government is authorized to modify the composition of the aforementioned Advisory Councils, by means of a royal decree, within the limits established in the preceding paragraph, including the provisions of Article 64 (4) of this law. "

Three. The additional twentieth of Law 34/1998 of 7 October of the Hydrocarbons Sector is amended, with the following wording:

" The ENAGAS, the Company, will have the consideration of the Technical Manager of the gas system.

No natural or legal person may participate directly or indirectly in the shareholding of ENAGAS, Sociedad Anonima, in a proportion exceeding 5 percent of the share capital or voting rights in the entity.

For the purposes of computing the participation in such shareholders, they shall be attributed to the same natural or legal person, in addition to the shares and other securities held or acquired by the entities belonging to the same group, such as as defined in Article 4 of the Law 24/1988 of 28 July of the Stock Market, those whose ownership corresponds to:

(a) To persons acting in their own name but on behalf of that person, in a concerted manner or forming a decision unit with it. Unless otherwise proved, they shall be understood to act on behalf of a legal person or in a concerted manner with the members of its administrative body.

(b) To the partners, together with those who exercise control over an entity dominated as provided for in Article 4 of Law 24/1988 of 28 July of the Securities Market.

In any event, account shall be taken of both the Sunday ownership of the shares and other securities and the voting rights enjoyed under any title.

The voting rights corresponding to the shares or other securities held by persons participating in the capital of that company exceeding the maximum percentages indicated in this provision shall be suspended until the number of participation in the capital or voting rights is not adequate for the exercise of the legal actions aimed at making effective the limitations imposed in this provision by the National Energy Commission.

Failure to comply with the limitation on participation in the capital referred to in this Article shall be deemed to be a very serious infringement under the terms of Article 109 of Law 34/1998 of 7 October 1998. Hydrocarbon sector, with the responsibility of the natural or legal persons who are the holders of the securities or to whom the excess of participation in the capital or the voting rights is attributable, in accordance with the provisions of the Previous paragraph. In any event, the sanctioning regime provided for in that law shall apply.

The adequacy of the social contributions to the provisions of this additional provision must be made within a maximum period of three years from 1 January 2004, by means of the transfer of shares or, where appropriate, of Preferential subscription rights. Within the abovementioned period, the social statutes should be amended to introduce the limit of maximum participation.

To the transmissions of assets derived from the application of this rule, the tax regime of the transmissions of assets made in compliance with provisions with the law of the law will apply to them. of the defence of competition. "

Four. A new additional provision, the 21st, is added to Law 34/1998, of the Hydrocarbons Sector, with the following wording:

" Additional 20th disposition. Interest accrual on the assumption of non-income of the quotas with specific destinations.

In the event that the agents of the gas system are responsible for the entry of the quotas with specific destinations in accordance with the provisions of Article 9 of Order ECO/2692/2002 of 28 October 2002, the procedures for the settlement of the remuneration of regulated activities of the natural gas sector and of quotas with specific destinations and the system of information to be submitted by the undertakings or rules which are regulated by the replace, do not comply with their obligation to enter the amounts corresponding to them, Default interest shall be automatically payable which shall be equivalent to the legal interest of the increased money by 1,5 points.

For these purposes, the National Energy Commission shall require them, immediately after the deadline for making the payment, to proceed to the entry of the corresponding amounts, without prejudice to the automatic accrual. of interest from the day following the end of the period set for the payment.

The rate applicable to the provision of services and the carrying out of activities by the National Energy Commission in relation to the gaseous hydrocarbon sector which is the subject of the above paragraphs is exempted from the provisions of the preceding paragraphs. governed by its specific rules.

The Minister of Economy is hereby authorized to make any provisions necessary for the development and enforcement of the provisions of this additional provision. "

Five. A new additional provision, the twentieth second, is added to Law 34/1998 of 7 October of the Hydrocarbons Sector, with the following wording:

" Additional Twenty-second Disposition. Interest accrual in the event of non-payment by the agents of the gas settlement system.

On the assumption that the carriers or distributors to which payments were made by liquidations in accordance with the provisions of Articles 7 and 8 of Order ECO/2692/2002 of 28 October 2002 regulate the procedures for the settlement of the remuneration of the regulated activities of the natural gas sector and of the quotas with specific destinations and the information system to be submitted by the undertakings or rules to be submitted by the undertakings; they do not comply with their obligation to enter in time the amounts corresponding to them, they shall start to be accrued, without the need for prior notice, interest on late payment which shall be equivalent to the legal interest of the increased money by 1,5 points.

The Minister of Economy is hereby authorized to make any provisions necessary for the development and enforcement of the provisions of this additional provision. "

Article 93. Amendment of Law 25/1964 of 29 April on Nuclear Energy.

The following precepts of Law 25/1964 of 29 April on Nuclear Energy are amended.

One. A new paragraph, the twelve bis, is added to Article 2 of Law 25/1964, of Nuclear Energy, with the following wording:

" Doce bis. Other experimental devices and installations.

It is defined as experimental devices and installations that use radioactive materials with a view to the development of new energy sources.

These devices and facilities shall be subject to the same authorisation regime as shall be regulated for nuclear installations. "

The rest of the article remains with the same wording.

Two. A new additional provision is added, the first, to Law 25/1964 of 29 April, with the following wording:

" Additional disposition first. Other experimental devices and installations.

1. The regulation contained in this law, where it is common to nuclear and radioactive installations, shall also be understood as referring to the experimental devices and installations as defined in Article 2 (12a) of this Law, unless a different regime is legally established for them.

2. For such experimental devices and facilities, the insurance coverage payable shall be that established for the nuclear facilities in Article 57 of this Act. "

Article 94. Amendment of Law 55/1999 of 29 December 1999 on fiscal, administrative and social order measures. Public participation in the energy sector.

The additional twenty-seventh provision of Law 55/1999, of 29 December, is amended as follows:

" 1. Entities or persons of a public nature and entities of any nature, predominantly or controlled in any form by entities or public administrations, whatever the legal form they adopt, which directly or indirectly take control or acquire significant shares in companies with a State-wide scope that carry out activities in the energy markets must notify the Secretariat of State of Energy, Industrial Development and SMEs of the takeover or acquisition which has been carried out, with particular reference to the acquisition characteristics and conditions.

2. The Secretariat of State for Energy, Industrial Development and SMBs where it has been notified, or ex officio in the case where the alleged number of the preceding number has occurred, has not been notified, shall instruct a file, in accordance with the provided for in Law 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, as soon as it becomes aware, and in which the National Energy Commission shall be required to report.

3. The Council of Ministers, after a report from the Government's Delegation for Economic Affairs within a maximum of two months, may decide whether or not to exercise the relevant political rights, or to submit the (a) the principles of objectivity, transparency, balance and the proper functioning of the energy markets and systems are set out in particular conditions.

In any case, since the takeover or acquisition of significant shares in companies with a State-wide scope that carry out activities in the energy markets and until the Council of Ministers, by express or silent resolution, if they do not expressly resolve within the maximum period available to them, the entities or persons referred to in paragraph 1 of this provision may not exercise the political rights corresponding to the shares in the same indicated.

The resolution of the Council of Ministers, which will be motivated, will take into account whether the takeover or acquisition of significant stakes results in the existence of significant risks or negative effects, direct or indirect, on the activities carried out by companies in the energy markets in order to ensure the proper management and provision of services within the energy system, in accordance with the criteria objectives that are specified in the following section.

The lack of resolution of the file within the time limit referred to in the first subparagraph of this paragraph will allow the exercise of the political rights corresponding to them.

4. For the purposes set out in the preceding paragraph, the existence of significant risks or negative effects shall be assessed on the basis of:

(a) Transparency in the structure of the group to which the entity may eventually be incorporated as a result of the transaction and, in general, the existence of difficulties in obtaining the necessary information on the development of their activities.

(b) The links which, as a result of the operation, the entity in question can maintain with other natural or legal persons, provided that such links may hinder the proper exercise of the organisation and supervision of the corresponding entity.

(c) The possibility of the institution being inappropriately exposed to the risk of any other activities developed by the acquirers.

(d) The risk that the financial structure of the transaction will make to the activities of the entity subject to regulation, and on the resources obtained by those activities, in particular in the case of income of origin regulated that are transferred to activities other than those that originate them.

(e) Security of supply or uninterrupted physical availability of products or services, and in particular the need to preserve and develop the structure of the relevant markets with adequate quality; and accessible to all users regardless of their geographical location; in particular, the protection against the risk of insufficient investment in long-term infrastructure which does not make it possible to guarantee, on a continuous basis, the availability of sufficient capacity.

f) Protection of the general interest in the relevant sector concerned, and in particular the guarantee of adequate maintenance of the sectoral policy objectives.

The above resolution shall be without prejudice to the authorisations that are relevant under the current legal order.

5. For the purposes of this provision, significant holdings shall be deemed to be those which directly or indirectly reach at least 3% of the share capital or voting rights of the company.

6. It shall be understood that there is a control relationship for the purposes of this provision provided that any of the assumptions provided for in Article 4 of Law 24/1988 of 28 July 1988 on the Stock Market. '

Section 3. Defense of Competition

Article 95. Amendment of Law 16/1989 of 17 July on the Defence of Competition.

The following provisions of Law 16/1989, of 17 July, of Defense of Competition, are amended as follows:

" One. Article 10 (5) is deleted. '

The rest of the article remains with the same wording.

Two. Article 25 (c) is amended to the following wording:

"(c) Apply in Spain Articles 81 and 82 of the Treaty on European Community and its secondary legislation, without prejudice to the powers that fall within the scope of civil jurisdiction."

The rest of the article is redacted in the same way.

Three. Article 33 (2) is amended to the following wording:

" 2. Officials may, in the course of the inspections, examine, obtain copies or make extracts from books, documents, including accountants, whatever their material support and, if necessary, retain them for a maximum period of 10 days. In the course of inspections, officials may also request oral explanations on the spot. "

Four. Article 33 (4) is amended to the following wording:

" 4. The obstruction of the inspector's work may be sanctioned by the Director of the Service with a fine of up to 1 percent of the sales volume of the previous immediate economic year. "

Five. A single additional provision is introduced in Law 16/1989 of 17 July of the Defence of Competition, with the following wording:

" Single additional disposition. Adaptation to Council Regulation (EC) No 1/2003 of 16 December 2002 on the application of the competition rules laid down in Articles 81 and 82 of the Treaty.

For the purposes of compliance with Article 15 of Council Regulation (EC) No 1/2003 of 16 December 2002 on the application of the competition rules laid down in Articles 81 and 82 of the Treaty on European Union, The European Community, the Courts and the Courts shall refer to the Competition Defence Service, at the same time as their notification to the parties, a copy of the judgments given in the civil court proceedings for the application of Articles 81 and Article 86 of the Treaty on European Community, as referred to in Article 86b of the Organic Law 6/1985, of 1 January 1985, July, of the Judiciary. "

Article 96. Amendment of Law 1/2002 of 21 February, of coordination of the competences of the State and the Autonomous Communities in the field of the Defense of Competition.

Article 1 (5) (d) of Law No 1/2002 of 21 February 2002 coordinating the powers of the State and the Autonomous Communities in the field of the defence of competition, to which the following is given wording:

(d) The application in Spain of Articles 81 and 82 of the Treaty on European Community and of its secondary legislation, in accordance with the provisions of Article 25 (c) of Law 16/1989 of 17 July 1989 on the defence of the Competence. "

The rest of the section continues with the same wording.

Section 4. Financial System

Article 97. Synthetic securitisation of loans and other credit claims.

1. The Fund for the Titling of Assets may be securitised in a synthetic form, loans and other credit claims, assuming all or part of the credit risk thereof by means of the procurement with one or more third parties of derivatives credit.

The asset of the Asset Holder Funds that carry out synthetic securitisation transactions may be made up of deposits with credit institutions and fixed income securities traded on official secondary markets, including those acquired through asset lease operations.

Such deposits and securities may be ceded, pledged or taxed in any form as a guarantee of the obligations assumed by the Fund vis-à-vis its creditors, in particular vis-à-vis the counterparties of credit derivatives. and temporary disposals of assets.

2. The counterparty to the credit derivative contract shall be a credit institution, an investment firm or a non-resident entity authorised to carry out the activities reserved in the Spanish legislation to those referred to in paragraph 1. entities.

3. The synthetic securitisation operations shall be governed by the provisions of Royal Decree 926/1998 of 14 May 1998 on the Funds for the Titling of Assets and the Management Companies of Titling with the adaptations they make. required. For these purposes, references in that royal decree to transfers of credits, transferors and assets transferred or incorporated into the Fund shall be construed as references, respectively, to credit derivative contracts, the counterparties to such contracts and the reference credit rights the risk of which is transmitted to the Fund under the same.

4. The Government is authorised to develop the provisions of this Article.

Article 98. Amendment of the Law 24/1988, of July 28, of the Stock Market.

The following precepts of the Law 24/1988, of July 28, of the Stock Market are amended.

One. The first paragraph of Article 94 of Law 24/1988 is amended, which is worded as follows:

" The Minister of Economy and, with his express rating, the National Securities Market Commission, will determine the cases in which the advertising of the activities contemplated in this law will be subject to authorization or to another modality of administrative control by the National Securities Market Commission and shall, in general, approve the special rules to be subject to the same. "

The rest of the article remains with the same wording.

Two. A new Article 111a is introduced into Law 24/1988 of 28 July of the Stock Market as follows:

" Article 111a.

The limit for the issuance of obligations set out in Article 282 of the consolidated text of the Law on Companies, approved by Royal Decree 1564/1989 of 22 December 1989, will not apply to companies. Listed anonymous. "

Three. The additional 18th of the Law 24/1988, of 28 July, of the Stock Market, which happens to have the following wording, is amended:

" Additional 18th Disposition. Audit Committee.

1. Securities issuing entities admitted to trading on official secondary securities markets shall have an Audit Committee.

2. The members of the Audit Committee shall be, at least, most of them, non-executive directors of the Board of Directors or, in the case of an organ equivalent to the former, members of the Board of Directors who do not have executive or executive functions in the institution, or maintain a contractual relationship other than the condition for which they are named. They shall be appointed, in any case, by the Board of Directors or equivalent body, in accordance with the legal nature of the entity.

3. The chairman of the Audit Committee shall be appointed from among the non-executive directors or members who do not have managerial or executive functions in the institution, or maintain a contractual relationship other than the condition for which the name is given.

The president must be replaced every four years, and may be re-elected once a year has elapsed since the end of the year.

4. The number of members, the powers and the rules of operation of the Committee shall be laid down in a statutory or, as appropriate, by the rules governing the institution, and shall promote the independence of its operation. Their powers shall include at least the following:

1. Inform the General Board, General Assembly or equivalent body of the entity in accordance with its legal nature on the issues raised within its jurisdiction.

2. Propose to the management body for submission to the General Shareholders ' Meeting or equivalent bodies of the entity, in accordance with its legal nature, to which it corresponds, the appointment of the auditors external accounts, in accordance with the rules applicable to the entity.

3. The oversight of internal audit services in the event that such an organ exists within the business organization.

4. Knowledge of the entity's financial reporting process and internal control systems.

5. Relations with external auditors to receive information on issues that may jeopardize the independence of these and any other issues related to the process of developing the audit accounts, as well as those other communications provided for in the Audit of Accounts legislation and in the technical auditing standards.

5. In savings banks that issue securities admitted to trading on official secondary securities markets, the functions of the Audit Committee may be taken over by the Control Board. "

Article 99. Amendment of Law 26/2003 of 17 July, amending Law 24/1988 of 28 July of the Stock Market and the recast of the Law of Companies, approved by the Royal Decree of Law 1564/1989, of 22 of December.

One. New wording is given to paragraphs (b), (c) and (d) of the second paragraph of the second provision of Law 26/2003 of 17 July amending Law 24/1988 of 28 July on the Stock Market and the recast of the Law of Companies Anonymous, approved by Royal Decree 1564/1989 of 22 December 1989:

" (b) collateral or collateral operations carried out either directly or through entities provided, attached or participating, with a description of their conditions, including financial conditions, with the members of the administration and control of savings banks and family members of the first grade and with undertakings or entities in respect of which the former are in one of the situations referred to in Article 4 of Law 24/1988, July 28, Stock Market.

(c) Credit operations, collateral, or collateral, either directly or through entities that are endowed, assigned or participating, with a description of their conditions, including financial conditions, with the political groups they have representation in local corporations and in the Autonomous Parliamentary Assemblies, which have participated in the electoral process. In addition, the situation of credit should be made explicit in case of credit.

(d) Credit operations with public institutions, including territorial public authorities, that have appointed general advisers. "

Article 100. Amendment of Law 13/1985 of 25 May on coefficients of investment, own resources and reporting obligations of financial intermediaries.

Different articles of Law 13/1985, of 25 May, on investment ratios, own resources and reporting obligations of financial intermediaries are amended.

One. Article 8 (8) of Law 13/1985, of 25 May, is amended as follows:

" For compliance with the duty to formulate the consolidated accounts established by the Trade Code, when the accounting standards approved by the European Commission Regulations are not applied, the rules to be determined in accordance with the procedure and criteria laid down in the first subparagraph of paragraph 1 of the following Article in groups of companies:

whose parent company is a credit institution;

whose parent company has as its principal activity holding holdings in credit institutions;

in which, including one or more credit institutions, the activity of these entities is the most important within the group. "

The rest of the article remains with the same wording.

Two. Article 9 (1) of Law 13/1985, of 25 May, is amended as follows:

" The determination of the rules applicable to the compilation of consolidated statements of the consolidated groups of credit institutions referred to in Article 8 (1) above shall be carried out according to the the procedure laid down in accordance with the provisions of Article 48 (1) of Law 26/1988 of 29 July 1988 on the discipline and intervention of credit institutions. This determination shall be carried out in compliance with the principles on the presentation of the accounts of the groups of companies in the first book of the Trade Code and its implementing provisions, although the (a) any necessary adjustments to the credit institutions that are necessary.

The obligation to draw up the consolidated statements provided for in Article 8 (1) shall be the responsibility of the Governing Board or equivalent body of the dominant entity of the consolidated group of credit institutions; However, in the case referred to in paragraph 3 (c) of that Article, the required entity shall be designated by the Banco de España among the credit institutions of the group.

The Banco de España may require that the consolidated financial year closing statements referred to in this paragraph, when they do not coincide with those of the group of companies established by the Trade Code, are subject to the the scope to be determined by the audit of the auditors of the entity required to produce them. '

The rest of the article remains with the same wording.

Three. A new paragraph 7 is added to the second provision of Law 13/1985, of 25 May, of the following wording:

" 7. The emission of debt instruments referred to in the preceding two paragraphs shall not apply to them, for reasons of capital and reserves, imposed on Articles 282 and 289 of the Law on Companies and on relationship to the issuing company or to the dominant company guarantor of the issue. '

Article 101. Amendment of Law 31/1985 of 2 August of Regulation of Basic Standards on Governing Bodies of Savings Banks.

The following precepts of Law 31/1985, of 2 August, of Regulation of Basic Standards on Governing Bodies of Savings Banks are amended:

One. A new paragraph is inserted in Article 2 (3) of Law 31/1985 of 2 August of Regulation of Basic Standards on Governing Bodies of Savings Banks.

" When the Savings Banks have open offices in more than one Autonomous Community, the representation in the General Assembly of the different groups, with the exception of those that, where appropriate, represent the autonomous communities and as provided for in paragraph 1 (c) and (d) of this Article, shall be, in compliance with the principle of equality, in proportion to the number of deposits between the different autonomous communities in which they have open offices, within the percentage attributed to each of them.

The development legislation will be adjusted in any case to what is set out in this article. "

The rest of the section continues with the same wording.

Two. Article 20a of Law 31/1985 of 2 August of Regulation of the Basic Rules on Governing Bodies of Savings Banks, introduced by Law 26/2003 of July 17, amending Law 24/1988 of 28 July, is amended. of the Securities Market, and the recast text of the Law on Companies, approved by Royal Legislative Decree 1564/1989 of 22 December 1989, in order to strengthen the transparency of the listed public limited companies, which will be written as follows:

" Article 20a. Commission of Savings Banks ' Retributions.

The Board of Directors of the Savings Banks will be a Committee on Remuneration, which will have the task of reporting on the general policy of remuneration and incentives for the members of the Council and managerial staff. The Commission shall consist of a maximum of three persons, who shall be appointed by the Management Board from among its members. The system of operation of the Committee on Remuneration shall be established by the statutes of the box and its own rules of procedure. "

Three. Article 20b of Law 31/1985, of 2 August, of Regulation of the Basic Rules on Governing Bodies of Savings Banks, introduced by Law 26/2003 of July 17, amending Law 24/1988 of 28 July, is amended. of the Securities Market, and the recast text of the Law on Companies, approved by Royal Legislative Decree 1564/1989, of December 22, in order to strengthen the transparency of the listed companies, which will be left with the following wording:

" Article 20b. Commission of Investments of Savings Banks.

The board of directors of the savings banks will be a commission of investments, consisting of a maximum of three members, which will have the task of informing the Council of the investments and divestitures of the the strategic and stable nature of the case, either directly or through entities in the same group, as well as the financial viability of the investments and their suitability for the institution's budgets and strategic plans. The members of the committee shall be appointed on the basis of their technical expertise and professional experience on the board of their members. The investment committee shall forward to the Management Board a report on an annual basis, in which at least a summary of these investments is to be included. It shall also be included in the annual report on the relationship and meaning of the reports issued by the Commission. This annual report, from the investment commission, will be incorporated into the entity's corporate governance report.

The acquisition or sale of any significant participation of any listed company or participation in business projects with a presence in management or in its governing bodies shall be understood as strategic.

The operating system of the investment commission shall be established by the statutes of the Fund and its own rules of procedure. "

Article 102. Amendment of Law 42/1994, of 30 December, of fiscal, administrative and social order measures.

Article 81 of Law 42/1994 of 30 December 1994 is amended as follows:

" Article 81.

From January 2004, euro commemorative coins will be denominated in euro, the 2 euro coins intended for circulation, the national side of which will be different from the usual one and will be destined to commemorate an event or relevant personality. These coins shall be issued on the basis of the periodicity, volume and conditions required by Community legislation.

In addition, euro collector coins shall be denominated in euro coins not intended for circulation, normally minted in precious metals, with a nominal value and design other than those intended for circulation. These coins shall differ significantly from those circulated in at least two of the following three characteristics: colour, weight and diameter.

It is authorized in general to the National Mint and Timbre-Real Casa de la Moneda, to coin and market collection coins of all kinds. The coinage and sale of these coins will be agreed by the Ministry of Economy, which, in accordance with the Community provisions, will determine the characteristics of the coins, their facial values and the original dates of issue. and, where applicable, the sales prices to the public.

Also, and without prejudice to the competencies attributed to the National Mint and Timbre-Real Casa de la Moneda in Law 10/1975, of March 12, of regulation of metallic currency, with its corresponding modifications, This entity shall proceed to the minting of the commemorative coins of 2 euro, intended for circulation, with the legends and motifs of the national face and the volume of issuance that is established annually by order of the Minister of Economy, having In the light of the criteria laid down in Community legislation.

Coins that have been minted, both in pesetas and in euro, in accordance with the previous legislation, will continue with the legal regime established in that legislation. "

Article 103. Amendment of Law 10/1975, of March 10, of regulation of the metallic coin.

One. Article 9 (4) of Law 10/1975 of 10 March 1975 is amended as follows:

" Four. Any alteration or modification of the physical characteristics of the legal tender coins, without authorization from the Directorate-General of the Treasury and Financial Policy, for employment as a support, shall be considered to be an administrative infringement. of advertising or for any other purpose other than that provided for in the emission standard. '

Two. A new paragraph, 5, is introduced to Article 9 of Law 10/1975 of 10 March, with the following wording:

" 5. The performance of activities described in paragraphs 1, 2, 3 and 4 shall also be considered to be an administrative infringement, subject to the conditions imposed by the Directorate-General of the Treasury and Financial Policy. '

Section 5. Accounting and Audit of Accounts

Article 104. Amendment of Law 19/1988, of July 12, of Audit of Accounts.

The additional provision of Law 19/1988, of July 12, of Audit of Accounts, which happens to have the following tenor, is amended:

" Additional Disposition Second.

1. The Accounting and Audit Institute of Accounts, a self-governing body assigned to the Ministry of Economy, shall govern its actions by the laws and general provisions applicable to it and, in particular, for that type of body. Law 6/1997, of April 14, of the Organization and the Functioning of the General Administration of the State, and by this law.

2. The governing bodies of the Accounting and Audit Institute are: The President, the Audit Audit Committee and the Accounting Board:

(a) The President, with the category of Director General, will be appointed by the Government, on the proposal of the Minister of Economy, and will hold the legal representation of the Accounting and Audit Institute, exercising the the powers assigned to it by this law and those that are regulated.

b) The Audit of Accounts Committee is the advisory body of the Accounting and Audit Institute of Accounts in this field.

It shall be chaired by the President of the Institute and composed, in the form that it is regulated, by a maximum of thirteen members appointed by the Minister of Economy with the following distribution: two representatives of the Ministry of Economy through the National Securities Market Commission and the General Directorate of Insurance and Pension Funds; one of the Ministry of Finance through the General Intervention of the State; a representative of the Court of Auditors; four representatives of the representative corporations of auditors; a representative of the Banco de España; a member of the judicial or tax career or a lawyer of the State or a commercial registrar; a professor of University; an investment analyst; and an expert of recognized prestige in the field accounting and auditing of accounts.

(c) The Accounting Board is the competent body, once the Accounting Advisory Committee has been heard, to assess the suitability and appropriateness of any proposed legislation or interpretation of general interest in the field. with the Accounting Framework of the Accounting Regulated in the Code of Commerce. To this end, it shall inform the competent bodies and bodies prior to the approval of the accounting standards and their interpretations by issuing the relevant non-binding report. The Accounting Board shall be chaired by the President of the Institute, who shall have a vote of quality, and shall, together with him, be composed of a representative of each of the other institutions, bodies or institutions assigned to it. Financial system accounting regulation: Banco de España, Comisión Nacional del Mercado de Valores y Dirección General de Seguros y Fundas de Pension. He will be in voice, but without a vote, as Secretary of the Council, an official of the Accounting and Audit Institute of Accounts.

You will also be part of the Accounting Board with a voice but no vote by a representative of the Ministry of Finance appointed by the Department's holder.

The Accounting Advisory Committee is the advisory body of the Accounting Board. This Committee shall be composed of accounting experts of recognised prestige in relation to economic and financial information on behalf of both public administrations and the various sectors involved in the preparation, use and disclosure of such information. In any case, the Ministries of Justice should be represented; the Economy Ministry, through the Accounting and Audit Institute of Accounts, the General Directorate of Insurance and Pension Funds, of the National Market Commission Securities and the National Statistics Institute; Finance, through the General Intervention of the State Administration and the General Directorate of Taxation; the Banco de España; the General Council of the College of Economists; the Superior Council (a) a representative of the associations or organisations representing the the issuers of economic information of the companies and another of the users of accounting information; of the associations issuing principles and accounting criteria; a professional of the audit on a proposal from the Institute of Jurors of the Accounts and another from the University. The President may also appoint up to five persons of recognised standing in accounting matters. In addition, where the complexity of the matter so requires, the President may invite the meetings to an expert on such matters.

The deliberation of the Accounting Advisory Committee shall be subject to any draft or legislative proposal or proposal in the accounting field.

The powers of proposal correspond, in the form and conditions that are regulated, generally to the Accounting and Audit Institute of Accounts, without prejudice to the financial sector. which will correspond in each case to the Banco de España, Comisión Nacional del Mercado de Valores and Dirección General de Seguros y Fundas de Pensiones in accordance with their respective competences, and without prejudice to any joint proposals.

The composition and form of designation of its members and the form of action of the Committee shall be those determined by regulation.

3. Assistance to the Audit Audit Committee and the Accounting Advisory Committee shall be entitled to the appropriate compensation.

4. The Government by means of royal decree, jointly proposed by the Ministers of Economy and for the public administrations will proceed to the corresponding statutory adaptation of the Institute of Accounting and Audit of Accounts. "

Article 105. Amendment of Law 2/1995, of March 23, of Limited Liability Societies.

A new additional provision, fourteenth, is added to Law 2/1995, of March 23, of Limited Liability Societies, with the following wording:

" Fourteenth. Simplified accounting system.

The simplified accounting system will consist of the possibility of formulating annual accounts in specific models, as well as of applying simplified accounting registration criteria. In particular, in respect of leasing transactions and corporate tax expense, provided that sufficient information is included in the memory of the annual accounts.

In the terms that are regulated, in any case, under the reduced economic dimension of the recipients, it may be applied by all the entities, whatever their legal form, which must be keep accounts adjusted to the Trade Code, or to the rules governing, for two consecutive years, meet the closing date of each of them, at least two of the circumstances set out in relation to the total of the asset's items, the net amount of the annual turnover and the average number of employees. "

Article 106. Amendment of the Code of Commerce, published by Royal Decree of 22 August 1885.

The following provisions of the Code of Commerce are amended, published by Royal Decree of 22 August 1885.

One. Article 18 (4) of the Trade Code shall be amended as follows:

" 4. The maximum period for qualifying and enrolling shall be 15 days from the date of the filing seat. However, if the title had been withdrawn prior to registration, there were subsable defects or a title had not yet been issued before, the 15-day period shall be computed from the date of the return of the title. (i) the subhealing or the dispatch of the previous title, respectively In such cases, the validity of the filing seat shall be deemed to be extended until the completion of the qualification and dispatch period. For extraordinary reasons, the General Directorate of the Registers and the Notary may, at the request of the competent registrar made within the first two days of dispatch, extend up to 15 days at the latest. "

The rest of the article remains with its current wording.

Two. Article 42 (1) and (2) of the Trade Code are amended, with the following wording:

" 1. Any parent company of a group of companies shall be required to draw up the annual accounts and consolidated management report in the form provided for in this section. In those groups where a dominant company cannot be identified, this obligation will be placed on the most active company on the date of first consolidation.

A group exists when multiple societies constitute a decision unit. In particular, it shall be presumed that there is a unit of decision when a company, which qualifies as a parent, is a partner of another company, which shall be qualified as a subsidiary, and is in relation to it in any of the following situations:

a) Poses most voting rights.

b) Have the power to appoint or remove the majority of the members of the administrative body.

(c) To provide, pursuant to agreements concluded with other partners, the majority of voting rights.

(d) The majority of the members of the administrative body, who hold their office at the time the consolidated accounts are to be drawn up and during the two financial years, shall be appointed exclusively with their votes. immediately before. This assumption will not lead to consolidation if the company whose administrators have been appointed is linked to another in one of the cases provided for in the first two letters of this paragraph.

For these purposes, the voting rights of the dominant entity shall be added to those held by other dependent companies or through persons acting in their own name but on behalf of the dominant entity or other dependents, or those of whom you have concertfully with any other person.

2. It shall also be presumed that there is a unity of decision when, by any other means, one or more companies are under a single direction. In particular, where the majority of the members of the management body of the dominated company are members of the management body or senior management of the dominant company or of another dominated by the latter. '

The rest of the article continues with its current wording.

Three. Article 43 (2) of the Trade Code is repealed, which is not contained.

Four. A new Rule 9 (9) is included in Article 46 of the Trade Code, with the following wording:

" 9. Uno. By way of derogation from the above rules, the following assets and liabilities shall be valued at fair value:

(a) Financial assets that are part of a trading book, or are qualified as available for sale, or are derivative financial instruments.

(b) Financial liabilities that are part of a trading book or are derivative financial instruments.

Two. In no case shall the fair value be applied to:

(a) Financial instruments, other than derivatives, that are to be held until maturity.

(b) Loans and receivables originated by the company in exchange for the provision of cash, goods or services not held for trading purposes.

(c) Holdings in dependent companies, in associated companies and in multi-group companies.

d) Capital instruments issued by the company.

e) Contracts in which an eventual counterpart is provided for in an enterprise acquisition, motivated by adjustments to the consideration for future events.

(f) Other financial instruments which, due to their special characteristics, are considered to be contacably non-financial elements other than the other financial instruments.

Three. The fair value shall be calculated with reference to a reliable market value. In those financial instruments for which a reliable market value cannot be determined, it shall be obtained by the application of the valuation models and techniques in the terms that are determined to be determined, and if it is not reliable value for their purchase price.

Four. As a general criterion, changes in fair value shall be reported in the profit and loss account.

Five. The concepts contained in this article, as well as cases where the fair value variation is directly included in own funds, shall be developed in a reasonable value reserve. '

The rest of the article remains with its current wording.

Five. Two new indications are included, 14. and 15. in Article 48 of the Trade Code, with the following wording:

" 14. When financial instruments have been valued at fair value, it shall be indicated:

(a) The main assumptions on which the valuation models and techniques are based, in case the fair value has been determined by the application of valuation models and techniques.

(b) By category of financial instruments, fair value, changes in value recorded directly in profit and loss account, as well as those recorded, if any, in the fair value reserve.

(c) For each category of derivative financial instruments, information on the scope and nature of the instruments, including those important conditions that may affect the amount, the calendar and the certainty of future cash flows.

(d) A table showing the movements of the reserve by fair value during the financial year.

15. When financial instruments have not been valued at fair value, for each class of derivative financial instrument it shall be indicated:

(a) The fair value of the instruments, in case it can be determined by any of the methods provided for in Article 46 (3) of Rule 9.

b) Information about the scope and nature of the instruments. "

Six. Article 49 (1) of the Trade Code is amended, which is worded as follows:

" 1. The consolidated management report shall contain the fair share of the business developments and the situation of the whole of the companies included in the consolidation, together with a description of the main risks and uncertainties the ones you are facing.

The exposure will consist of a balanced and comprehensive analysis of the evolution and the results of the business and the situation of the companies included in the consolidation considered as a whole, taking into account the the size and complexity of the company. To the extent necessary for the understanding of the evolution, results or situation of the company, this analysis shall include both key indicators of the financial results and, where appropriate, non-financial, relevant to the the specific business activity, including information on issues relating to the environment and to staff.

By providing this analysis, the consolidated management report shall provide, where appropriate, additional references and explanations on the amounts detailed in the consolidated accounts. "

The rest of the article remains with the same wording.

Seven. A new paragraph 3, in Article 49 of the Trade Code, is included as follows:

" 3. With respect to the use of financial instruments, and where relevant for the valuation of assets, liabilities, financial situation and results, the management report shall include

following:

(a) Objectives and policies for the management of the financial risk of the company, including the policy applied to cover each significant type of intended transaction for which the coverage accounting is used.

(b) The exposure of the company to the risk of price, credit risk, liquidity risk and cash flow risk. '

The rest of the article remains with the same wording.

Article 107. Amendment of the recast text of the Law on Companies approved by Royal Decree 1564/1989 of 22 December 1989.

The following precepts of the recast text of the Law on Companies approved by Royal Decree-Law 1564/1989 of 22 December 1989 are amended as follows:

One. A new indication, fifteenth, is included in Article 200 of the recast text of the Companies Act, with the following wording:

" Fifth. For each derived financial instrument class it shall be indicated:

(a) The fair value of the instruments, in case it can be determined by any of the methods provided for in paragraph 3 of Article 46 of the Trade Code.

b) Information about the scope and nature of the instruments. "

Two. A new indication, the sixteenth, is introduced to article 200 of the recast text of the Law of Companies, approved by Royal Decree 1564/1989, of December 22, with the following wording:

" Decimal. Companies which have issued securities admitted to trading on a regulated market of any Member State of the European Union within the meaning of Article 1 (13) of Council Directive 93 /22/EEC of 10 May 1993 on the investment services in the field of marketable securities, and which, in accordance with the rules in force, only publish individual annual accounts, will be required to report in the memory of the main variations that would arise in the own funds and in the profit and loss account if the rules had been applied International accounting standards approved by the European Commission Regulations. "

The rest of the article remains with the same wording.

Three. New wording is given to Article 201 of the recast text of the Law on Anonymous Societies, as follows:

" Short memory.

Companies that can make short balance sheet may omit in memory the fourth to eleventh and fifteenth indications, as referred to in the previous article. However, the data referred to in the sixth indication of that Article shall be expressed in a comprehensive manner. '

Four. Article 202 (1) of the recast text of the Law on Limited Societies, adopted by Royal Decree-Law 1564/1989 of 22 December 1989, is amended as follows:

" 1. The management report shall contain a fair presentation on the evolution of the business and the situation of the company, together with a description of the main risks and uncertainties to which it faces.

The exposure shall consist of a balanced and comprehensive analysis of the evolution and results of the business and the situation of the society, taking into account the magnitude and complexity of the exposure.

To the extent necessary for the understanding of the evolution, the results or the situation of the company, this analysis will include both key indicators of financial results and, where appropriate, non-financial relevant to the specific business activity, including information on issues relating to the environment and to staff. Except for the obligation to include information of a non-financial nature, companies that may be able to present an abbreviated profit and loss account.

By providing this analysis, the annual management report shall include, where appropriate, additional references and explanations on the amounts detailed in the annual accounts. "

The rest of the article remains with the same wording.

Five. A new paragraph, 4, is included in Article 202 of the recast text of the Companies Act, with the following wording:

" 4. With respect to the use of financial instruments by the company, and where it is relevant for the valuation of its assets, liabilities, financial situation and results, the management report shall include

following:

(a) Objectives and policies for the management of the financial risk of the company, including the policy applied to cover each significant type of intended transaction for which the coverage accounting is used.

(b) The exposure of the company to the risk of price, credit risk, liquidity risk and cash flow risk. '

The rest of the article remains with the same wording.

CHAPTER II

Administrative action in the field of infrastructure and transport

Article 108. Financial guarantee for ships requesting access to places of refuge.

The authorisation of entry of a ship seeking refuge in a port or shelter may be conditioned by the Directorate General of the Merchant Navy, directly or through the corresponding Maritime Capitania, to the (a) in the case of certain circumstances which make this measure the most appropriate for the safety of persons, maritime traffic, the environment, as well as property, and may also be subject to the provision of a guarantee financial by the owner, operator or loader of the vessel to ensure the possible damages that ship may cause.

For the purposes of implementing the provisions of the preceding paragraph, the Ministry of Public Works may adopt the measures which are necessary, and in particular those provided for in Article 112 of Law 27/1992 of 24 November 1992, Ports of the State and of the Merchant Navy, in respect of the vessels concerned.

This is without prejudice to national or international regulations regarding the rescue of human life at sea.

The Government will regulate the criteria, cases, procedure, amount and other extremes necessary to develop the provisions of this article.

Article 109. Amendment of Law 27/1992, of 24 November, of Ports of the State and of the Merchant Navy.

The following precepts of Law 27/1992, of 24 November, of Ports of the State and of the Merchant Navy are amended.

One. Article 7 (4) of Law 27/1992 is amended to read as follows:

" 4. The Government in the field of the powers of the State may establish, where appropriate, that the provision of all or any of these navigations is carried out with the imposition of public service obligations in order to ensure the sufficiency of the Regular transport services to and/or from the Balearic Islands, the Canary Islands, Ceuta and Melilla or under the special administrative contract arrangements for the direct or immediate satisfaction of the public service which they represent.

The imposition of public service obligations shall be made in a transparent, non-discriminatory and objective manner known in advance by the parties concerned, in order to ensure that the service is provided under conditions of free and fair competition. "

The rest of the article remains with the same wording.

Two. Article 81 (2) of Law 27/1992 is amended to read as follows:

" 2. The conduct, with a commercial purpose, of regular line navigations of cabotage which, within the meaning of Article 7.4 of this law is considered to be in the public interest, shall be provided in accordance with the provisions of that article. The Ministry of Public Works will determine the requirements that shipping companies will have to comply with in order to credit their economic capacity, as well as that of the ships in order to be able to dedicate themselves to this type of navigation. "

The rest of the article remains with the same wording.

CHAPTER III

Administrative action on culture

Article 110. Amendment of Law 16/1985 of 25 June of the Spanish Historical Heritage.

A new paragraph, 4, is added to Article 32 of Law 16/1985 of 25 June of the Spanish Historical Heritage, with the following text:

" 4. The provisions of paragraphs 1 and 2 of this Article shall not apply to the acquisitions of Spanish Historical Heritage goods made outside the Spanish territory for importation into the territory of the Spanish territory for the purposes of the deductions provided for in the Article 55 (5) (a) of Law 40/1998 of 9 December 1998 on the Income Tax of the Physical Persons and other Tax Rules, and Article 35 (1) (a) of Law 43/1995 of 27 December 1995 on the Tax on Societies. "

CHAPTER IV

Administrative action on agriculture, fisheries and food

Article 111. Declaration of general interest for certain works of hydraulic infrastructure for irrigation and other infrastructure.

1. The following works are declared in the general interest:

A) Works of modernization and regadieu consolidation.

Andalusia:

Consolidation and modernization of irrigation of the Communities of Regantes de San Cristóbal-La Florida, San Isidro Labrador, San Juan, Aguila del Viento, Las Palmerillas, San Marcos, Lands of Almeria, Cosagrar and Cuatro Vientos, in the T. M. de El Ejido (Almeria).

Consolidation and modernization of the irrigation union of the Aliases Irrigation Union. T. M. Dalias (Almeria).

Consolidation and modernization of irrigation of the Community of Regantes San Miguel de Fuentenueva. TT. MM. The Ejido-Dalias (Almería).

The consolidation and modernization of the Community of Casablanca Regents. T. M. de Vicar (Almeria).

Improvement and consolidation of Community of Regants Las Vegas, TT. MM. Almeria and Viator (Almeria).

Modernization of irrigation in the Community of the Virgin of the Salent. T. M. de Albox (Almería).

Improvement and consolidation of irrigation of the Communities of Sierra de Enmedio and Zona Norte de Huercal-Overa, in the T. M. de Huercal-Overa (Almería).

Modernization of irrigation of the Communities of Regantes of Cuatro Corrales, Cairos-Zabala and Canal de San Fernando, in T. M. de Adra (Almeria).

San Ramon Nonnato Regents Community Improvement and Consolidation. T. M. de Zurgena (Almeria).

Improvement and consolidation of irrigation of the Community of the Irrigation Union of Almeria and seven villages of its River. TT. MM. Almeria, Benahadux, Gador, Huercal de Almeria, Pechina, Rioja, Santa Fe de Mondujar and Viator (Almeria).

Modernization and consolidation of regadios in the Community of Regantes Left Bank of the River Guadalete. T. M. Arcos de la Frontera (Cádiz).

Modernization of irrigation in the Community of Motril-Carchuna Regantes and Cota 200. T. M. de Motril (Granada).

Modernization and consolidation of irrigation of the Community of Santa Maria Magdalena, T. M. de Mengibar (Jaen).

Modernization of irrigation in the Cota 100 area of Salobreña, C. R. of Our Lady of the Rosary (Canal de Cota 100), T. M. Salobreña (Granada).

Modernization of irrigation in the Community of Birth Regants of Arbuniel, T. M. Arbuniel (Jaen).

Irrigation Modernization of the Community of Regantes "Lightning, Armindez, Minilla", T. M. Torrerojil (Jaen).

Modernization of Regadios of the Community of Regantes "Santiago Apostle", T. M. Villatorres (Jaen).

Modernization of irrigation of the Community of Regantes "Pozo Alcon, Hinojares and Cuevas del Campo", TT. MM. Pozo Alcon e Hinojares (Jaen) and Cuevas del Campo (Granada).

Modernization of Community Regards of Regantes "Jarafe-Cascas", T. M. Mancha Real (Jaen).

Modernization of Regadios of the Community of Regantes "North Mancha", T. M. Mancha Real (Jaen).

Modernization of Community of Regantes ' Regadios "Maragatos Plateras," T. M. Torreblascopedro (Jaen).

Modernization of Community Regards of Regantes "Brujuelo Torrebuenavista", T. M. Villatorres (Jaen).

Irrigation Modernization of the Community of Regantes "Port of Tiscar", T. M. Quesada (Jaen).

Modernization of Regadios of the Community of Regantes "El Progreso", T. M. Quesada (Jaen).

Modernization of Community Regents of Regantes "Los Cuartos", T. M. Mancha Real (Jaen).

Modernization of Community Regents of Regantes "Los Charcones", T. M. Mancha Real (Jaen).

Irrigation Modernization of the Community of Regantes "Las Rejas", T. M. Ubeda (Jaen).

Modernization of Community of Regantes "Fuenmayor", T. M. Torres (Jaen).

Irrigation Modernization of the Community of Regantes "Sector I of the Las Vegas Area of the Guadalquivir", TT. MM. Baeza, Bedmar and Jodar (Jaen).

Irrigation Modernization of the Community of Regantes "White House, Casa Tejada and Grenena", T. M. Jaen.

Irrigation Modernization of the Community of Regantes "Pago del Gurullon", T. M. Mancha Real (Jaen).

Modernization of the Community of Regantes "San Isidro", T. M. Mancha Real (Jaen).

Irrigation Modernization of the Community of Regantes "Macetas", T. M. Mancha Real (Jaen).

Modernization of Community Regents of Regantes "Los Llanos," T. M. La Guardia (Jaen).

Modernization of irrigation of the Community of Regants of the Coto of Hornos, T. M. de Bornos (Cádiz).

Modernization and Irrigation Consolidation of the Community of Las Vegas Regantes del Sector 1 of Jaen, T. M. de Mengibar (Jaen).

Aragon:

Put in pressure irrigation of the Community of Regants of Binaced-Valcarca, TT. MM. Binaced, Valcarca and Monzon (Huesca).

Modernization of the irrigation network in the Community of Regantes de Esplus, TT. MM. of Esplus and Binaced (Huesca).

Modernization of the irrigation network in the Community of Binefar Regants, TT. MM. Binefar, Monzon and San Esteban de Litera (Huesca).

Modernization of existing irrigation in the Parcelaria area of Pina de Ebro, sub-perimeter "Huerta Vieja", Community of Regants of the Pina Oequia, T. M. de Pina de Ebro (Zaragoza).

Modernization of the infrastructure of the Community of Torres de Barbues, T. M. Torres de Barbues (Huesca).

Balearic Islands:

Conditioning and consolidation of the irrigation community of the Regantes de Son Mesquida, T. M. de Felanitx (Mallorca).

Improvement of irrigation networks in the area of Alaro (Mallorca).

Canary Islands:

Conditioning and waterproofing of the Capellan dam and connection to the desalted water distribution system of the North of Gran Canaria, T. M. de Galdar (Gran Canaria).

Castilla-La Mancha:

Irrigation consolidation in the Eastern English Aquifer, TT. MM. Albacete, Balazote, La Herrera, Barrax and others (Albacete).

Castilla y León:

Consolidation and improvement of the irrigation of the Community of Regantes Canal Toro-Zamora (Zamora).

Consolidation and improvement of the irrigation of the Community of San Jose Canal Regantes (Zamora).

Consolidation and improvement of the irrigation of the Community of Regantes Canal de la Vid and Guma (Burgos).

Consolidation and improvement of the irrigated Community of the Florida Canal Regantes de Liebana (Salamanca).

Consolidation and improvement of the irrigation of the Community of Regants of the Right Margin, 1. Elevation of the Pantano of Agueda, in the T. M. of Ciudad Rodrigo (Salamanca).

Catalonia:

Improvement of the Community of Regantes "Sant Jaume" from the Torre de l' Espanyol (Tarragona).

Repair of several mines of Camp de Tarragona, C. R. Mina Cabre, Mina Els Gafarrons, Mina S. Lorenzo and Mina Mas del Xulo, in Riudoms and Salou (Tarragona).

Renovation of the pipeline from the initial section of the C. R. of the Riera de Gaia (Tarragona).

Channeling of the left bank of the river Gaia C. R. Montferri (Tarragona).

Modernization of the irrigation network of the SAT "Regantes del Cogoll i Vilasec" of Alcover (Tarragona).

Entubation of the Irrigation Network of the C. R. of Ulldecone (Tarragona).

Improvement of the Aequies of the C. R. of the Mold Mill of the Pardina and the Osor Riera of the Ter Cellera (Girona).

Improvement of the Main Canal of the C. R. of the Vinyals Acequia, TT. MM. Juia, Flaca, Celra, Campdora, Bordils, Sant Joan de Mollet (Girona).

Improvement of the Aequias of the C. R., of Sant Julia de Ramis, Cervia de Ter, Sant Jordi Desvall, Colomers i Jafre (Girona).

Entubation and improvement of the C. R. of San Llorenc and Gerb in Os of Balaguer and Gerb (Lleida).

Modernization of the surface irrigation network by pressure irrigation C. R. of the Segre Torres Acequia (Lleida).

Transformation in irrigation to blanket irrigation by drip C. R. of Llitera de la Villa de Seros (Lleida).

Transforming irrigation irrigation irrigation C. R. Pla d' Escarp of Massalreig Toma C-121.8 of the Canal and Catalonia, Massalreig (Lleida).

Construction of Regulation Reservoir C. R. Vincament de la Vila de Aitona (Lleida).

Entubation of the Cechia C. R. Sifon of Vincamet Toma 112-7, Fraga (Huesca), Seros and Massalreig (Lleida).

Construction of a 1.5 Hm reservoir³ and connection pipe up to the C. R. pressure irrigation network of Gienells and Pla de la Font (Lleida).

Improvement of the irrigation of C. R. Toma 10.0 right of Alpicat. Canal de Aragón y Cataluña, T. M. Alpicat (Lleida).

Irrigation transformation to pressure irrigation in the left margin of the river Segre C. R. Olla and Segales, Arfa, Moli de Alas, Salit, Pla de Sant Tirs, Moli d' Arfa, Moli del Pla de Sant Tirs, and others, TT. MM Wings, Cerc, Seo de Urgell and Ribera de Urgellet (Lleida).

Improvement and modernization of the C. R. irrigation of the Trump Conca, TT. MM Castell de Mur, Gravet de la Conca, Llimiana, Talarn and Tread (Lleida).

Improvement of irrigation by pressure irrigation C. R. of Els Plans d' Aitona (Lleida).

Coating of 2,670 m of the main oil C R. of Remolins, T. M. Torres of Segre and Soses (Lleida).

Enhancement acequia dels Molins C. R. de la Cecla dels Molins, T. M. La Pobla de Segur (Lleida).

Modernization of irrigation (2nd Phase) C. R. of Coll de Foix Toma C-78 of the Canal de Aragón and Cataluña, T. M. Alfarras (Lleida).

Transformation of the irrigation to blanket irrigation at pressure C. R. of the Ivars of Noguera, TT. MM. Castilnonroy (Huesca), Ivars de Noguera (Lleida).

Improved Aravell Canal and Ballestar C. R. of the Aravell Canal and Ballestar, TT. MM. Valls de Valira, La Seu d' Urgell, Montferrer and Castellbo (Lleida).

Modernization of the General C. R. of the Coscollar, No. 146 of Alcarras. Canal de Aragón y Cataluña, TT. MM. Lleida and Alcarras (Lleida).

Coating of steel with concrete from the C. R. of the Llobregat River Right Canal, TT. MM. Santa Coloma de Cervello, Sant Boi de Llobregat and the Prat de Llobregat (Barcelona).

Transform to irrigation by forced spraying by electrification, automation and control devices C. R. de l' Alzinar, Tomas C-79.3 and 80.7 of the canal of Aragon and Catalonia, T. M. de Alguaire (Lleida).

Improvement of the grid of the C. R. of the Rec Gros, TT. MM. Prullans and La Cerdanya (Lleida).

Extremadura:

Improvement and modernization of irrigation in the C. R. of Vegas Altas 3, in the Region of Orellana, T. M. Santa Amalia (Badajoz).

Improvement and modernization of irrigation in the C. R. de Alarcas de Madrigal de la Vera (Cáceres). Traditional Regadios de la Vera.

Improvement and modernization of irrigation in the C. R. of Rincon de Caya, T. M. de Badajoz.

Improvement and modernization of irrigation in the C. R. of Canal del Zujar, TT. MM. Villanueva de la Serena, Don Benito, Medellin, Mengabril, Guarena, ValdeTorres, Alange, La Zarza and Villagonzalo.

Murcia:

Extension of the regulatory capacity of the C. R. of Mazarron, TT. MM. Mazarron and Cartagena (Murcia).

Irrigation Infrastructure Works of the C. R. Canada of the Jew, T. M. de Jumilla (Murcia).

Valencia Community:

Change traditional irrigation system located in the S.A.T. n. º 749 "Pozos El Palmeral", T. M. de Pedralba (Valencia).

B) Processing works at irrigation.

Aragon:

XX-Bis sector of the Cinca Canal's Regable Zone (Huesca).

Sectors VI, VII, VIII A, IX A, XI A, XIII A, XVII, XVIII, XIX, XX, XXI and XXII of the Reportable Zone of Monegros II (Huesca).

Sector II of the Reable Zone of Canal Calanda-Alcaniz (Teruel).

Irrigation in the Regable Zone More than the Matas (Teruel).

Regadio transformation in the T. M. de Sarrion (Teruel).

Regadio transformation of the Dehesa Regable Zone of Cattlemen (Zaragoza).

Balearic Islands:

Full use of the water resources of the Community of Manacor Regants (Mallorca).

Reuse of regenerated waters for irrigation of the Community of Regants of Santa Ponsa, T. M. de Calvia (Mallorca).

Agricultural reuse of waters from the EDAR of Peguera, T. M. de Calvia (Mallorca).

Reuse of waste water from the Community of Ca'n Bossa, T. M. de San José (Ibiza).

Disposal of waste water discharges and agricultural use of the Community of Wall (Mallorca) Regants.

Integral use of wastewater treatment plants for irrigation in the T. M. of San Francisco Javier (Formentera).

Cantabria:

Regadio transformation in the T. M. of Valderredible (Cantabria).

Castilla-La Mancha:

Regadios de la Zona Regable Alta Cabebrea del Segura, TT. MM. Elche de la Sierra, Ferez, Lietor, Letur, Socovos and others.

Second expansion of Hellin's regadios, T. M. Hellin (Albacete).

Irrigation extension of the Reable Tower of Abraham Zone. Right margin, TT. MM. El Robledo, Retuerta del Bullaque and Alcoba de los Montes (Ciudad Real).

Traditional Regadios of Alto Cabriel, TT. MM. Canete, Landete, Mira, Cardenete, Enguidanos, Yemeda and others (Cuenca).

Traditional Tagus Regadios. TT. MM. Albalate de las Nogueras, Beteta-El Tobar, Canaveras, Huete, Ritatajada, Salmeroncillos, Vega de Codorno and others (Cuenca).

Irrigation expansion of the Regable Zone of the Calvache River, T. M. Barajas de Melo (Cuenca).

Regadios de la Zona Regable de Almoguera. Left margin of the Tagus, TT. MM. Almoguera e Illana (Guadalajara) and Leganiel (Cuenca).

Regadios de la Zona Regable de Alto y Medio Tajuna, TT. MM. Cifuentes, Masegoso de Tajuna, Valfermoso de Tajuna, Romanones, Armuna de Tajuna, Aranzueque, Loranca de Tajuna and Fuentenovilla (Guadalajara).

Regable Zone of Cogolludo, TT. MM. Arbancon, Carrascosa de Henares, Cogolludo, Espinosa de Henares and Membrillera (Guadalajara).

Regable Zone's Regadios "Albacete Canal", Part One, TT. MM. Gineta, La Herrera and Montalvos (Albacete).

Extremadura:

Regadio transformation in Sector I of the Reable Zone of the Serena, TT. MM. Don Benito, Villanueva de la Serena and La Haba (Badajoz).

Regadio transformation in Sector I of the Alcollarin-Miajadas Regable Zone, TT. MM. Alcollarin, Campolugar, Escurial and Miajadas (Cáceres).

Irrigation in the Region VIII Region of the Züjar, T. M. de Guarena (Badajoz).

Irrigation in the Dehesa Boyal of Madrigalejo and the border area, T. M. de Madrigalejo (Cáceres).

Valencia Community:

Installation of the irrigation network located for the irrigation of the vine for the S.A.T. n. º 361 CV Regantes Vega de San Antonio, in TT. MM. of Requena and Utiel (Valencia).

2. The works included in this article will include the following statements:

(a) The public utility for the purposes provided for in Articles 9, 10 and 11 of the Law of 16 December 1954 on Compulsory Expropriation.

(b) The urgency of the effects of the occupation of the goods concerned referred to in Article 52 of the Law on Compulsory Expropriation.

3. This declaration of general interest shall permit the forced expropriations required for such works and the urgent occupation of the goods concerned.

Article 112. Amendment of Law 3/2001 of 26 March on Maritime Fisheries of the State.

The following precepts of Law 3/2001, of March 26, of Maritime Fisheries of the State are amended.

One. A new paragraph, 5, is added to Article 27 of Law 3/2001 of 26 March on Maritime Fisheries of the State, with the following wording:

" 5. For the purpose of allocating the fishing opportunities allocated to the Spanish fleet in the waters of third countries and in order to optimise the use of those fishing opportunities, the holders of vessels licensed for such waters may transfer their fishing activity historically developed to another vessel with Spanish flag which will replace it in the fishing activity for all purposes, subject to the authorization of the Ministry of Agriculture, Fisheries and Food. The vessel whose activity is transferred shall be scrapped, except in the event that its holder has or has obtained fishing opportunities for the vessel in another fishery and requested to be included in the relevant specific census. '

The rest of the article remains with the same wording.

Two. Paragraph (d) of Article 28 (1) of Law 3/2001 on Maritime Fisheries of the State is amended, with the following wording:

"(d) to establish, for the purpose of promoting free competition, the maximum percentage of fishing opportunities that may be accumulated by a company or group of companies associated with a company in the same fishery."

The rest of the article remains with the same wording.

Three. A new paragraph 3 is added to Article 90 of Law 3/2001 on Maritime Fisheries of the State, with the following wording:

" 3. The owners of vessels or shipowners, in the event of a complaint for alleged administrative infringement of sea fishing, duly required to do so, have a duty to identify the master of the vessel, and if they fail to comply this obligation shall be punishable as perpetrators of a serious breach of lack of collaboration or obstruction of inspection. "

The rest of the article is maintained with the same wording.

Four. The wording of Article 94 (3) of Law 3/2001 on Maritime Fisheries of the State is replaced by the following wording:

" 3. Fishing catches seized from non-regulatory sizes or which do not meet the requirements for their placing on the market, where they are fit for consumption, may be distributed between charities and other public and private institutions. (a) non-profit making, where otherwise, the destruction of the non-profit. In the event that the seized catches are regulatory, the competent authority may provide that the auction shall be held in a public auction or approved place, with the amount of such sale being made available to the competent authority. to initiate the sanctioning procedure. In the event that no public auction is carried out, the body responsible for initiating the said sanctioning procedure may decide to hold the same or to return the seized catch to the person concerned by the establishment of the a bond. "

The rest of the article remains with the same wording.

Five. A new paragraph, the (f), is added to Article 95 of Law 3/2001, of Maritime Fisheries of the State, with the following wording:

" (f) Failure to comply with the mandatory reporting obligations to the General Administration of the State or its communication in breach of the time limits or the conditions of such information, where it is not classified as serious or very severe. "

The rest of the article remains with the same wording.

Six. New wording is given to paragraph 1 (v) of Article 96 (1) of Law 3/2001 of 26 March on the Maritime Fisheries of the State, as follows:

" v) Any conduct typified as minor in the field of sea fishing, committed by the natural or legal persons referred to in Article 90 of this Law, subject to domestic law and legally bound to ships with the flag of a qualified country as a flag of convenience or to third country vessels identified by regional fisheries management organisations or other international fisheries organisations for having engaged in illegal fishing activities or in breach of conservation measures and management of fishery resources. "

The rest of the article remains with the same wording.

Seven. A new paragraph, the x) is added in Article 96 (1) of Law 3/2001, of the State Maritime Fisheries, with the following wording:

" (x) Failure to comply with obligations under the international agreements, agreements or treaties in the field of sea fishing, when it involves a violation of the conservation and management measures of the fishery resources. "

The rest of the article remains with the same wording.

Eight. Paragraph (i) of Article 97 of Law 3/2001 on Maritime Fisheries of the State is amended, with the following wording:

" (i) Any conduct classified as serious in the field of sea fishing committed by natural or legal persons referred to in Article 90 of this Law, subject to domestic law and legally bound to vessels with the flag of a qualified country as a flag of convenience or to third-country vessels identified by regional fisheries management organisations or other international fisheries organisations as a result of the engaged in illegal fishing activities or in breach of conservation measures and management of fishery resources. "

The rest of the article maintains the same wording.

Nine. A new paragraph, (j), is added to Article 97 of Law 3/2001 on Maritime Fisheries of the State, with the following wording:

" (j) Landing or unloading in any part of the national territory of third-country fishery products without having obtained prior authorisation after notice of the port of landing or the place of unloading requested. "

The rest of the article remains with the same wording.

Ten. Paragraph (a) of Article 98 of Law 3/2001 on Maritime Fisheries of the State is amended, with the following wording:

"(a) The failure to comply with the mandatory reporting obligations to public administrations or their communication in breach of the time limits or the terms of the provision, where it is not classified as serious or very serious."

The rest of the article remains with the same wording.

Once. Paragraphs (b) and (c) of Article 103 (1) of Law 3/2001 on Maritime Fisheries of the State are amended as follows:

"(b) Seizure of fishing gear, gear or gear: the offences referred to in Article 96 (2) (a) and (3) (a) to (e))."

" (c) Disregard of the goods or goods obtained in the commission of the infringements referred to in Article 96 (1) (a), (1) (b), (1), (1), (1), (1), (1), (1), (1), (1), (1), (1), (1), (2), (2), (2), (2), (2), (2), (2), (2), (2), (2), (2), (2) and (3) of Article 96 (1) 3.b), 3.c) and 3.d). "

The rest of the article remains with the same wording.

Twelve. Paragraph 2 (b) of Article 103 (2) of Law 3/2001 on the Maritime Fisheries of the State is amended as follows:

"(b) Seizure of fishing gear, gear or gear: the offences referred to in Article 97 (a), (b), (e) and (g)."

The rest of the article remains with the same wording.

Thirteen. The ninth additional provision of the State Maritime Fisheries Act 3/2001 is amended, which is worded as follows:

" Additional provision ninth. Censuses published prior to the entry into force of this law.

1. At the entry into force of this Law, the censuses published in the "Official Gazette of the State" will continue to apply, as well as the fishing opportunities that are recognized by the companies or associations of companies that hold the vessels. included in these censuses, until the preparation of the new censuses in accordance with the provisions of Article 26 of this Law.

2. Owners or shipowners whose fishing vessels are not included in the Census of the Operational Fishing Fleet, established by Ministerial Order of 30 January 1989, may request the reactivation of their vessel within the maximum period of six months. from the entry into force of Law 62/2003 of 30 December, of fiscal, administrative and social measures, provided that they comply with the provisions in force established for this purpose. "

Article 113. Update of registrations in the Register of Ships and Shipping Companies.

1. Shipowners or owners of fishing vessels in which the hull material, the propellant power of its engines or the actual values of length, sleeve, strut or tonnage do not coincide with the corresponding data recorded in the Register of Vessels and Shipping Companies shall not incur administrative responsibility whenever they require the updating of such data or values in accordance with the following rules:

1. The update must be requested by the shipowner or the owner of the vessel to the corresponding Maritime Capitania, within six months of the entry into force of this law.

2. The vessel must exceed an extraordinary recognition, verified by the services of the Maritime Inspection, in order to prove its conditions of buoyancy and navigability in a way that is not compromised maritime safety.

3. The updating of the registration must have the prior favorable report of the fishing authority. For these purposes, in the case of an increase in tonnage or propellant power, the fishing operational units shall be provided to compensate for increases in accordance with the criteria applicable to the construction and modernisation of fishing vessels. established in the national and Community rules in force.

4. Concluded the recognition, the Maritime Administration shall issue, where appropriate, the corresponding certificates and order the practice of the entries in the Register of Ships and Shipping Companies.

2. The records for updating the registration data shall be resolved and notified within nine months of the end of the time limit for the submission of applications.

Article 114. Amendment of Law 8/2003 of 24 April on Animal Health.

The third transitional provision of Law 8/2003, of 24 April, of Animal Health is amended, with the following wording:

" Transitional provision third. Register of holdings.

The holders of animal holdings which, at the time of entry into force of this law, are not registered in the corresponding autonomous community in accordance with the provisions of Article 38 shall have a a maximum of two years to apply for such registration, provided that no other lower time limits have been laid down in the specific State or regional legislation. "

Article 115. Amendment of Law 50/1998 of 30 December 1998 on fiscal, administrative and social order measures. Infringements and penalties applicable to the scheme of the milk levy and quota.

The following provisions of Law 50/1998, of December 30, of fiscal, administrative and social order measures are amended.

One. Article 97 of Law 50/1998 of 30 December 1998 on fiscal, administrative and social order measures, which is worded as

:

" Article 97. Infringements and penalties applicable in respect of the system of the additional levy of the milk quota.

One. The following administrative violations of buyers will be considered very serious:

a) Do not present the annual declaration of purchases.

(b) Not to retain producer farmers the amounts corresponding to milk deliveries exceeding their corresponding individual reference quantities or failing to fulfil their duty to pass on and charge those farmers the amount due from the settled rate, except in cases where the applicable rules are directly imputed to the buyers and prevent the payment of the amount to the farmers.

(c) Not to enter the amounts of the amounts withheld as an advance on the additional fee or the amount due from the fee.

d) Do not keep the required documentation during the prescribed time limit.

(e) Not to make a statement or to make false, incomplete or inaccurate statements, even in the form of simple negligence, provided that they relate to data which are of relevance to the effectiveness of the management of the (a) the milk levy scheme and the milk levy scheme shall be derived from an undeclared volume exceeding that declared by more than 50%.

Two. The following shall be considered serious administrative infringements for the buyers:

(a) Submit false, incomplete or inaccurate statements, even in the form of simple negligence, provided that they relate to data that are of relevance to the effectiveness of the management of the milk levy.

(b) Not to identify, in the form of regulation, documentation, each individual delivery of milk or other dairy products.

c) To enter, without the requirement of the Administration, out of the periods and conditions established by the current regulations, the amounts of the amounts withheld or the amount due from the fee, if any.

(d) Failure to communicate to the competent authority the ups and downs of the producers making their deliveries.

e) Buy or deliver milk or milk products intended for marketing without proper administrative authorization.

(f) Failure to communicate, in a feisty manner, to the Administration that the necessary requirements for the granting of the administrative authorization have been discontinued.

g) Not to determine, at least once a month, the percentage of fat contained in the milk delivered or not to reflect the determinations made.

h) The absence or repeated delay in the referral of the monthly statement. For these purposes, three absences or delays are considered to be repeated over a period of 12 months.

i) Do not provide producers with certificates that are prescriptive.

(j) Not to require producers to make deliveries of milk or other milk products to several buyers during a given period of fee, a certificate from the other buyers in which the deliveries appear made to these and the average fat percentage of those.

(k) The resistance, excuse or refusal to the actions of the competent authority relating to the management, inspection or collection of the additional levy in the milk and other milk products sector and in particular to the provision of data, reports, or background.

l) Do not preserve during the prescribed period of time the prescriptive accounting documentation.

m) Failure to comply with the accounting requirement required by the rate regulations.

n) The holding of various accounts referring to the same rate period that do not allow the true situation of the buyer to be known.

Three. The following administrative offences for buyers of milk and milk products shall be considered to be minor:

a) Do not use your registration number from the General Register of buyers in documents related to the supplemental fee.

(b) Not to provide the competent authority with a copy of the certificates of retentions made to producers when they change the buyer.

c) Do not require the producer to deliver milk for the first time to the required documents in accordance with the current regulations.

(d) Not to communicate to the farmer producer, at least once a month, the volume of milk or milk equivalents, depending on the fat content, delivered from the start of the levy period, and the quantity of milk available for the remainder of that period.

e) Do not reflect on invoices that issue to the producer the amount of the withholding tax applied in accordance with the current regulations.

(f) In general, the delay in the filing of mandatory declarations with the competent authority or to provide the Administration with data required by the regulations in force outside the time limit set for the purpose, when the done not constitute administrative infraction in accordance with another precept.

g) The submission of incomplete statements to the competent public administration or the entry into them of false or inaccurate data, where it does not constitute a serious or very serious infringement.

Four. Very serious infringements shall be punishable by a fine of EUR 3 000 plus half the amount resulting from multiplying the quantity of milk to which the commission of the infringement is concerned by the amount to which the additional levy fixed for the period in which the offence was committed.

Five. Serious infringements shall be punishable by a fine of EUR 2 000 plus one fifth of the amount resulting from multiplying the quantity of milk concerned by the commission of the infringement by the amount to which the additional levy fixed for the the period in which the offence was committed, except as referred to in subparagraph (c) of paragraph 2, for which a surcharge of 20 per cent plus the corresponding interest on arrears shall be paid.

Six. Minor infringements shall be punishable by a fine of EUR 1 000 plus one-tenth of the amount resulting from multiplying the quantity of milk concerned by the commission of the infringement by the amount to which the additional levy fixed for the the period in which the offence was committed.

Seven. The following administrative infringements of milk and milk products producers shall be considered to be serious, with reference quantity for direct sale:

(a) Do not keep accounts that reflect the volume of milk released for consumption or sold to wholesalers or retailers, or of dairy products manufactured on the holding.

(b) The resistance, excuse or refusal to the actions of the competent authority relating to the management, inspection or collection of the supplementary fee.

c) Not to present the mandatory annual declaration, even if no sales have been made.

d) Submit false, incomplete or inaccurate statements, even in the form of simple negligence, provided that they relate to data that is of importance for the effectiveness of the management of the milk levy.

e) Do not keep the required documentation during the statutory deadline.

Eight. The following administrative infringements of milk and milk products producers shall be considered to be serious, with reference quantity for deliveries to buyers:

(a) Do not provide the buyer to whom he/she makes deliveries of the supporting documentation of his or her reference quantity in the form required by the current regulations.

(b) the non-disclosure of the required data or the non-filing of the documents required by the rules in force in the case of a buyer's change or when they make deliveries to several buyers in the same period of charge.

c) The non-presentation of statements that are mandatory.

d) The presentation of false, incomplete or inaccurate statements, even in the form of simple negligence, provided that they relate to data that are of importance for the effectiveness of the management of the milk levy.

e) Do not keep the required documentation during the statutory deadline.

(f) The resistance, excuse or refusal to the actions of the competent authority relating to the management, inspection or collection of the supplementary fee.

g) Make deliveries of milk or other dairy products to an unauthorized buyer.

Nine. The submission of incomplete declarations to the competent public authority or the entry into them of false or inaccurate data shall be deemed to be a minor infringement of milk and milk products when it does not constitute a serious violation.

Ten. The infringements set out in paragraphs 7 and 8 shall be punishable by a fine of EUR 1 000 plus one fifth of the amount resulting from multiplying the quantity of milk to which the commission of the infringement is concerned by the amount to which the additional fee fixed for the period in which the offence was committed.

Once. For the purposes of this Article, any operator in the sector shall be considered a buyer who does not provide proof of the origin of the milk or other milk products he has marketed.

Twelve. The penalties provided for in Community regulations involving the withdrawal of the approval of a purchaser shall entail the entry of the disqualification to reapply for it, by itself or by third parties, for the two years following the date of their effective withdrawal. "

Two. Article 98 of Law 50/1998 of 30 December 1998 on fiscal, administrative and social order measures is amended as follows:

" Article 98. Infringements and penalties applicable to the milk quota regime.

One. Non-compliance by dairy and milk producers with the obligations and commitments resulting from the implementation of the national programmes for the compensation of milk production shall be considered to be very serious.

Two. The following administrative violations shall be considered as serious:

(a) The non-filing of the documents required by the current rules in case the producer makes deliveries to several buyers during a given period of interest or in case of changes of buyer or buyer.

(b) The submission of false or inaccurate statements or data for gross negligence to the competent public administration.

(c) The transfer or transfer of all or part of their individual reference quantity prior to the five-year period since they received an allocation from the national reserve.

(d) The transfer or abandonment of the reference quantity by producers who have not marketed milk or milk products in the period immediately preceding them.

e) The transfer of individual reference quantity by the tenant or analogous figure of a holding with reference quantity, without the conformity of the owner of the holding.

(f) The transfer of individual reference quantities from producers who have acquired unlinked quantities from the holding without having been five years since that acquisition, except for cases of force major.

g) The performance by the transferor of reference quantities of any of the following actions during the duration of the lease:

The inter-live transfer to third parties of the reference quantities given.

Indemnified abandonment of production of the referred reference quantities.

The acquisition by transfer of reference quantities, unless the current regulations permit.

h) The transfer or transfer by the transferee of reference quantities during the period of the lease.

i) The temporary transfer or transfer of the amounts from the national reserve.

Three. Very serious breaches will be sanctioned with a fine of 6,010 to € 30,050.

Four. Serious infringements shall be punishable by a fine of EUR 150 to 6,009.

Five. The penalties provided for in this Article shall be without prejudice to the refund of the amounts unduly paid, if any.

Six. The amount of the fines provided for in the preceding paragraphs shall be modulated according to the reference quantity allocated to each producer and the number of cows on its holding. '

Article 116. Responsibility for the payment of the additional milk quota fee.

Operators in the milk and milk products sector will be responsible for the payment of the milk levy, without the possibility of an impact on the farmer for the quantities of milk or their equivalents from which they cannot prove their origin. In this case, the quantities of milk not declared by the approved buyers shall be considered.

In addition, operators will be responsible for the payment of the milk levy for the quantities of milk and their equivalents purchased from unauthorised buyers.

Article 117. Authorisation of the transfer of data on the management of the milk levy.

The Spanish Agricultural Guarantee Fund (FEGA) is authorised to give in to the identification data of the operators in the milk sector and those relating to milk movements from the control declarations and actions, to obtain that body in the exercise of its powers over the management of the milk levy to the bodies of the Ministry of Agriculture, Fisheries and Food which are legally responsible for the functions relating to the development of systems which permit the monitoring of livestock production from the holding to its marketing.

Article 118. Amendment of Law 2/2000 of 7 January, regulating agri-food contracts.

The following precepts of Law 2/2000 of 7 January, regulating agri-food contracts, are amended.

One. The wording of the first subparagraph of Article 4 (1) of Law 2/2000 of 7 January, which is hereby amended as follows:

" 1. The monitoring committees shall be provided with legal personality, in accordance with the legal order, which shall be of a non-profit nature, and shall have a representative status and a joint composition between the proposing parts of the standard contracts. The following committees shall be responsible for the monitoring, promotion, surveillance and control of one or more type-approved contracts in the case of the same agricultural product, referring to the Ministry of Agriculture, Fisheries and Food, annually, contract data and any other relevant information required by this. "

The rest of the section and article are left with the same wording.

Two. The wording of Article 5 (1) of Law 2/2000 of 7 January 2000 is amended as follows:

" 1. They may apply for the approval of an agri-food contract, the monitoring committees and the recognised inter-branch organisations. They may also be requested by organisations representing production, on the one hand, and processing and marketing, on the other, and, in the absence of such organisations, by processing and marketing undertakings. '

The rest of the article remains with the same wording.

Article 119. Amendment of Law 38/1994, of 30 December, Regulatory of the Agro-Food Interprofessional Organizations.

Articles 8 and 9 of Law 38/1994, of 30 December, are reworded as

:

One. The wording of Article 8 of Law 38/1994 of 30 December 1994 is amended as follows:

" Article 8. Extension of rules.

1. Adopted an agreement within the agri-food interbranch organisation, shall be submitted to the Ministry of Agriculture, Fisheries and Food for approval, if appropriate, by ministerial order, the proposal for the extension of all or some of its rules to the total set of producers and operators in the sector or product. Where such a proposal is related to the competence of other ministerial departments, the approval shall be made by joint ministerial order.

Rule extension proposals should refer to rules related to:

(a) The quality of the products, including all aspects related to the health of the products or their raw materials, as well as their standardization, conditioning and packaging, provided they do not exist regulatory provisions on the same subject or in the event of existence, are supported or raised to the requirements of those provisions.

b) The best protection of the media.

c) The best information and knowledge about productions and markets.

d) Promotional actions that are in the interest of the relevant sector or product.

e) Actions to promote research, development and technological innovation in the different sectors.

f) The development of standard contracts compatible with national and Community legislation.

2. Only the extension of the rules laid down in the previous paragraph may be requested under conditions to be laid down by regulation, where the agreements reached at least have the support of 50% of the producers and operators. of the various professional branches involved, which must, in turn, represent at least two thirds of the productions concerned.

The accreditation of representativeness shall be carried out by the member organisations of the relevant inter-branch organisation.

3. The monitoring and monitoring mechanisms for compliance with the rules extension agreements shall be established.

4. The content of this Article is, in any event, without prejudice to the application of the provisions of Article 1 of Law 16/1989 of 17 July of the Defence of Competition. '

Two. The wording of Article 9 of Law 38/1994 of 30 December 1994 is amended as follows:

" Article 9. Financial contribution in case of extension of rules.

When, in the terms set out in the previous article, rules are extended to all producers and operators involved, the agri-food organizations may propose to the Ministry of Agriculture, Fisheries and Food for the approval of, where appropriate, the financial contribution by those who are not integrated in them, in accordance with the principles of proportionality in the amount of the costs of the shares and of non-discrimination with regard to the members of the interbranch organisations agri-food. The corresponding ministerial order shall fix the duration of the agreements for which the extension of the rules is requested on the basis of national and Community legislation.

No operating expenses of the agri-food interbranch organisation that do not correspond to the cost of the shares may be passed on. "

Article 120. Basic Regulations on Aid to Farmers in the Framework of the Common Agricultural Policy.

1. The single payment scheme for direct aid provided for in Council Regulation (EC) No 1782/2003 of 29 September 2003 laying down common rules for direct aid schemes in the framework of the policy of the European Community Common agricultural policy and the establishment of certain aid schemes for farmers shall apply throughout the territory at national level.

2. The partial single payment scheme referred to in Section 2 of Chapter 5 of Title III of Regulation (EC) No 1782/2003 shall apply at national level for each of the direct payments referred to in Articles 66, 67 and 68 as well as the optional application for specific types of agricultural activities and the quality of production as regulated in Article 69 of that Regulation.

3. The Government is enabled, so that, by way of royal decree, I developed the provisions of this article in accordance with the provisions of Regulation (EC) 1782/2003.

Article 121. Fund for support for aquaculture in Galicia.

1. The aquaculture support fund in Galicia will be set up, which will aim to provide financial support to aquaculture enterprises in Galicia.

2. The Fund to support aquaculture in Galicia will have an endowment of 3 million euros, of which half will be contributed by the Ministry of Agriculture, Fisheries and Food and the other half, by the state company SEPI Development Business, S.A. (SEPIDES). This envelope will be disbursed and transferred to SEPIDES.

For the year 2004, the managing body of the Fund may approve operations for a total value of up to EUR 3 million.

3. By agreement between the Ministry of Agriculture, Fisheries and Food and SEPIDES, the procedure and conditions for the management of the Fund, as well as the criteria and procedures for the selection, granting and control of the Fund, shall be laid down. approved aid and loans.

4. The Fund's financial support for aquaculture enterprises in Galicia will be provided in the form of participative loans and, where appropriate, long-term loans or any other internationally recognised financing formula for the development of this activity.

5. The investments of the Fund in the beneficiary companies may be carried out under co-financing with the managing body, SIPIDES, in accordance with market conditions.

6. The Fund to support aquaculture in Galicia will be managed by the state company SEPI Desarrollo Empresarial, S.A. (SEPIDES), which will analyse the feasibility of the projects submitted and approve them, subject to the issuance of favourable reports by the Monitoring Committee which will be established by the Convention referred to in paragraph 3 and the Ministry of Agriculture, Fisheries and Food. The evaluation of the projects shall be carried out in accordance with the principles of publicity, transparency, concurrency and objectivity, in accordance with the aforementioned collaboration agreement.

In all actions related to this Fund, the managing body shall act in its own name and on behalf of the Fund. Similarly, the managing body shall act as the depositary of the contracts representative of the operations carried out under the Fund. All transactions carried out shall be recorded in a separate and separate accounting of the managing body itself, in accordance with the provisions of the General Budget Law.

7. In the case of the Government of the Republic of the Republic of Cyprus, the Commission has taken the necessary steps to ensure that the aid is granted to the public authorities in the Member State concerned. can generate the quantities provided by the Ministry of Agriculture, Fisheries and Food within the maximum period of 10 years.

8. This Fund has no legal personality. The liabilities of the Fund shall be limited exclusively to those which the managing body has contracted on behalf of the Fund. Similarly, the Fund's potential creditors may not make their claims against the assets of the managing body, the liability of which is limited to the amount of their contributions to the Fund.

The possible failures to be generated by the implementation of the Fund will reduce the amount of the Fund at the time of the settlement at the end of the repayment term.

CHAPTER V

Administrative action on the environment

Article 122. Amendment of the recast text of the Water Law, approved by Royal Legislative Decree 1/2001, of July 20.

A new paragraph is added to Article 127 (2) of the recast text of the Water Law, approved by Royal Legislative Decree 1/2001 of 20 July, with the following wording:

" The previous report will be issued, at the request of the Ministry of the Environment or its autonomous agencies, by the local entities affected by the works. The report shall give an exclusive opinion on aspects relating to urban planning and shall be deemed to be favourable if it is not issued and notified within one month. '

The rest of the section and the article remains with the same wording.

Article 123. Declaration of urgent occupation of certain hydraulic works.

1. For the purposes set out in Article 52 of the Law on Compulsory Expropriation, the occupation of goods affected by the expropriation is declared urgent and the construction of the works listed below, which have been declared as General interest of the State by Law 10/2001 of 5 July of the National Hydrological Plan:

Northern Hydrographic Confederation:

Improvement of the Sanitation of Lugo: Wastewater Treatment Plant in Lugo.

Improvement of the sanitation of Ourense: conditioning of the collectors of the right bank of the river Mino in Ourense, sections: Puente Newo-Balneario, Vinteun-Puente Nuevo, Eiras Vedras-Tarascon.

Duero Hydrographic Confederation:

Low-Payout Channel.

Main Ramales of the Upper Channel of the Cayes.

Corrective measures of discharges to high Orbigo.

Tagus Hydrographic Confederation:

Sanitation and debugging of the Vera.

Extending the ETAP from the Sorbe Water Commonwealth.

Flood dams for recreational development of the Entrepenas reservoir. Couple's Dam.

Enlargement and improvement of supply to the Commonwealth of Algodor. Section III.

Guadiana Hydrographic Confederation:

Take on the Andevalo reservoir.

Sanitation and purification of urban waste water. Marismas de Odiel.

In Puebla de la Calzada. Detour from the Cabrillas stream.

Guadalquivir Hydrographic Confederation:

Rebuilding the azud of El Portal on the river Guadalete.

Modernization of the regable zone of the Genil, left margin. Penaflor pumping station and drive.

Modernization of the regable zone of the Genil, left margin. Rambilla pumping station and drive.

Southern Spanish Hydrographic Confederation:

Replenishment and Adequation of the Adra River Encauchement. Section: The Alquera-Puente del Rio. T. M. Adra (Almeria).

Algeciras (Cadiz) Wastewater Purification Station.

Segura Hydrographic Confederation:

Wastewater treatment stations and collectors of the North Sea (Murcia).

Dams of the Ramblas of the Port of the Chain, Tabala and Arroyo Grande (Murcia and Alicante).

Modernization of the regadios of the Vega Alta del Segura.

Sugar Hydrographic Confederation:

Great repair and automation of the main Canal del Turia.

Ebro Hydrographic Confederation.

Supply of the municipalities of the river Oja.

Supply of municipalities in the area of influence of the Enciso Dam.

2. For the purposes set out in Article 52 of the Law on Compulsory Expropriation, the occupation of goods affected by the expropriation is declared urgent and the construction of the works listed below, which have been declared as general interest of the State by Law 53/2002 of 30 December 2002 on fiscal, administrative and social order measures for the year 2003:

Duero Hydrographic Confederation:

Mancomunado Supply "Neighbourhood of Burgos and Under Arlance".

Araviana-Rituerto comarcal supply.

Supply to the populations of the Esgueva valley 2. Phase.

High supply to Benavente and other municipalities in the Tera Valley.

Article 124. Transitional arrangements for the transfer of water resources from the Negratin reservoir, in the Guadalquivir basin, to Cuevas de Almanzora, in the Southern Hydrographic Basin, regulated in the Additional Disposition twenty-second of Law 55/1999 of 29 December 1999 on fiscal, administrative and social order measures for the year 2000.

1. As long as the control works of the Guadalquivir basin are not carried out to increase the current availability of the General Regulation System, so that it is possible to balance the deficit that the transfer of Negratin-Almanzora provokes, may be authorized on a provisional basis and on an annual basis, after agreement of the Government Board of the Hydrographic Confederation of the Guadalquivir, a transfer of flows from potential water resources surface and underground of the basin, including the possible remnant of water from the distribution of flows which have not been granted.

2. Such a transfer may be carried out if the deficit it causes is covered by the incorporation of the resources previously indicated which may be available to the General Regulation System, replacing those which may be derived from the Negratin-Almanzora system. The users of the transfer will compensate the Guadalquivir Hydrographic Confederation for the levies which, in accordance with Article 114 of the recast of the Water Act, correspond, as well as the costs that the availability of such resources can be assumed.

3. Paragraphs (a), (b), (c), (e) and (f) of paragraph 2 of the additional twenty-second provision of Law 55/1999 of 29 December 1999 on fiscal, administrative and social measures for the year 2000 shall apply to this scheme. transient.

4. The establishment of the volumes to be transferred in each specific period and the adoption of any decisions which are necessary for the smooth operation of the transfer, in this transitional system, shall be the responsibility of the Management Committee. The technique referred to in paragraph 3 of that additional twenty-second provision.

Article 125. Declaration of urgent occupation of goods affected by the expropriation to which from place the realization of the layout and the works of infrastructure that are necessary for the realization of the transfers of water resources that authorizes the Law 10/2001, of July 5, of the National Hydrological Plan.

For the purposes set out in Article 52 of the Law on Compulsory Expropriation, the occupation of goods affected by the expropriation is declared urgent to the effect of the construction of the route and the works of infrastructure that are necessary for the realization of the transfers of water resources authorized in article 13 of Law 10/2001, of July 5, of the National Hydrological Plan.

Article 126. Amendment of Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna and Flora.

The following precepts of Law 4/1989, of March 27, of Conservation of Natural Spaces and of Wild Fauna and Flora are amended.

One. Article 22 (3) of Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna and Flora, is amended, as follows:

" 3. The National Parks shall be managed jointly by the General Administration of the State and the community or autonomous communities in whose territory they are located.

The National Parks will be financed by the State's General Budget, through the autonomous agency National Parks and, after agreement with the Autonomous Communities concerned, with the contributions that the National Parks carry out such funding in the budget of the autonomous body National Parks. "

The rest of the article remains with the same wording.

Two. Article 23 (4) of Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna and Flora, is amended, as follows:

" 4. The Joint Committee shall be validly constituted at the time when the administrations concerned appoint their representatives and have met for the first time, on the initiative of the Ministry of the Environment.

The Presidency of this Commission will be held each year, alternately, in one of the representatives of the General Administration of the State or the Autonomous Administrations.

From the time of its constitution, the presence of at least half of the members among which the President will be included will be required for the holding of meetings and the adoption of agreements.

The President shall decide with his vote the draws for the purposes of adopting the agreements arising out of the exercise of the functions referred to in paragraph 5 (j) of this article. "

The rest of the article remains with the same wording.

Three. Article 23b of Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna and Flora, is amended, as follows:

" 1. The responsibility for the administration and coordination of the activities of the National Park will fall to its Director-Conservative, who will be appointed by agreement of the Joint Committee of Management.

2. If no agreement is reached for the appointment of the Director-Conservative of the National Park within the Joint Committee, the documentation relating to the candidates for the National Park Network Council will be raised, which, by a majority of its Member States shall designate the official whom it considers.

3. As long as the appointment is resolved, the responsibility of the National Park management will be placed on the deputy director or, where appropriate, on the highest level official and seniority in the National Park template.

4. The appointment of a Director-Conservative shall be an official of the General Administration of the State or the Autonomous Administrations concerned.

5. After the aforementioned designation by the Joint Commission, the autonomous body Parks National will perform the necessary administrative actions to enable it to be incorporated into its template.

The Directors-Conservatives shall attend the meetings of the Joint Committees in accordance with the provisions of Article 23 (6) of this Law. "

Four. Article 28 (2) (f) of Law 4/1989 of 27 March of the Conservation of Natural Spaces and of Wild Fauna and Flora is amended to read as follows:

" (f) To allow, under strictly controlled conditions and by traditional selective methods, the capture, retention or any other prudent exploitation of certain non-scheduled species in small quantities and with the precise limitations to ensure their preservation. "

Five. The second subparagraph of Article 39 (2) of Law 4/1989, of 27 March, of the Conservation of Natural Spaces and of Wild Fauna and Flora, is amended, as follows:

"Serious and very serious infringements shall, where appropriate, take account of the nature of the infringements, the prohibition of hunting or fishing for a maximum period of 10 years, and the least serious ones up to a period of one year."

Six. A new paragraph 4 is introduced in Article 39 of Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna, with the following wording:

" 4. For the purposes of the exercise of the power of sanction by the General Administration of the State, and without prejudice to the provisions of special laws, the offences referred to in Article 38 shall be classified as follows:

(a) As very serious as referred to in paragraphs 1, 6 and 7.

(b) As serious as referred to in paragraphs 2, 8, 9, 12 and 13.

(c) As less severe as in paragraphs 5, 10, 11 and 14.

(d) As minor as in paragraphs 3 and 4.

In the event that such infringements give rise to damage to persons, property or the environment of difficult or impossible repair, they shall be classified in the higher category in gravity than that indicated in the paragraph previous.

In any case, the criteria set out in the first paragraph of this article will be taken into account to graduate the penalty that is imposed within the interval corresponding to each violation. "

Paragraphs 4 and 5 of Article 39 of Law 4/1989 of 27 March of Conservation of Natural Spaces and of Wild Fauna become paragraphs 5 and 6.

Seven. The fifth additional provision of Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna and Flora, is amended, as follows:

" These are basic rules, for the purposes of Article 149.1.23. of the Constitution, the following Articles and provisions: 1, 2, 4, 5, 6, 8 to 19, 20 bis to 31, 33 to 41, except Article 39 (4); Additional first, second, fourth, fifth, transitional provision and Annexes I and II. '

Eight. The eighth additional provision of Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna and Flora, which happens to have the following wording, is amended:

" If there is no other satisfactory solution, and in compliance with the requirements of Article 28 (3) and (6), the competent authority may leave the prohibition laid down in Article 34 (b) without effect. of non-scheduled migratory birds and during their journey back to their breeding sites, in order to permit, in traditional places, under strictly controlled conditions and in a selective manner, capture, retention or any other prudent exploitation of certain species in small quantities and with limitations precise to ensure their preservation. "

Nine. A new additional provision is introduced in Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna and Flora, with the following wording:

" For the exercise of sanctioning authority in National Parks, they shall be competent to issue resolution:

a) The Director-Conservative of the Park, in the case of minor or less serious infractions.

b) The Director of the autonomous body National Parks, in the case of serious infringements.

c) The President of the autonomous body Parks National, in the case of very serious infractions. This competence may be delegated to the Vice-Chair of the autonomous body.

The deadline for resolving and notifying the resolution of the sanctioning files will be twelve months. After that period has elapsed without such notification being produced, a decision shall be made declaring the procedure to be expired, with the effects provided for in the legislation in force. "

Ten. Annex I to Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna and Flora becomes the following title:

"Annex I. Main Spanish natural systems."

Once. Annex II to Law 4/1989, of 27 March, of Conservation of Natural Spaces and of Wild Fauna and Flora becomes the following title:

" Annex II. Species that will be subject to special conservation measures for their habitat, in order to ensure their survival and reproduction in their area of distribution. "

Article 127. Amendment of the Royal Decree-Law 1302/1986 of 28 June of Environmental Impact Assessment.

The following provisions of the Royal Decree-Law 1302/1986 of 28 June of the Environmental Impact Assessment are amended.

One. Article 2 (1) (c) of Royal Decree-Law No 1302/1986 of 28 June 1986 on the Assessment of Environmental Impact is amended, as follows:

" c) Assessment of the direct and indirect foreseeable effects of the project on the population, flora, fauna, soil, air, water, climatic factors, landscape and material goods, including heritage artistic and archaeological history. It will also address the interaction between all these factors. "

The rest of the article is maintained with the same wording.

Two. Article 9 of the Royal Decree-Law 1302/1986 of 28 June of the Environmental Impact Assessment is amended, which is worded as follows:

" 1. If a project of those subject to environmental impact assessment shall begin to be carried out without the fulfilment of this requirement, its implementation shall be suspended at the request of the competent administrative environment body, without damage to the liability to which there was a place.

2. The competent substantive body shall also agree to the suspension in the following cases:

(a) where the concealment of data or its distortion or malicious manipulation in the assessment procedure has been established, provided that it has a decisive influence on the outcome of that assessment.

(b) where the environmental conditions imposed for the implementation of the project have been significantly breached or breached.

3. The requirement of the administrative body for the environment, as referred to in paragraph 1 of this Article, may be agreed upon ex officio or at the request of a party, once the case referred to in paragraph 1 is justified.

4. In the case of suspension of activities, consideration shall be given to the provisions of the labour law. "

Three. A new additional provision, the fourth, is added to the Royal Decree-Law 1302/1986 of 28 June, of Environmental Impact Assessment, with the following wording:

" Additional provision fourth. Environmental assessment of the State plans and projects provided for in Article 6 of Royal Decree 1997/1995 of 7 December 1995 laying down measures to help ensure biodiversity through the conservation of habitats natural and wild fauna and flora.

1. The assessment referred to in Article 6 (3) of Royal Decree 1997/1995 of 7 December 1995 laying down measures to help ensure biodiversity by the conservation of natural habitats and wildlife and wild flora, relating to plans and projects approved by the General Administration of the State and subject, in turn, to environmental impact assessment, shall be understood to be included in the procedure provided for by Royal Decree-Law 1302/1986, June 28, Environmental Impact Assessment.

2. In the light of the conclusions of the impact assessment on the Natura 2000 areas, and subject to the provisions of Article 6 (4) of the Royal Decree, the Ministry of the Environment will lay down the compensatory measures. necessary to ensure the overall coherence of Natura 2000. For its definition, the competent authority of the autonomous community in which the project is located will be consulted, whose opinion may be incorporated into the environmental impact statement issued by the state environmental body. The deadline for the evacuation of such a report shall be 30 days. After that period without the report being issued, the state environmental authority may continue the proceedings.

3. The referral, where appropriate, of the information to the European Commission on the compensatory measures which have been adopted will be carried out by the Ministry of the Environment in the terms provided for in Article 10 of Law 30/1992, of 26 June 1992. November, the Legal Regime of Public Administrations and the Common Administrative Procedure. "

Four. The final provision of the Royal Decree-Law 1302/1986, of 28 June, of Environmental Impact Assessment, which will have the following wording, is amended:

" This Royal Legislative Decree, except as provided for in Article 9, has the character of basic legislation on environmental protection, in accordance with the provisions of

149.1.23.

Article 128. Amendment of Law 10/1998 of 21 April of Waste.

The following provisions are amended in Law 10/1998 of 21 April of Waste, as follows:

One. A paragraph is added to Article 8 of Law 10/1998 of 21 April of Waste, passing its current content to constitute paragraph 1 and including the new paragraph 2, which will have the following wording:

" 2. The management systems referred to in the preceding paragraph shall be subject to the specific conditions laid down in Article 7 (1), which may be included in the rules laid down in Article 7 (1). following:

(a) The attribution of the management and responsibility of the system to an entity with a differentiated and non-profit legal personality.

(b) The provision of the necessary guarantees for the fulfilment of their obligations.

c) The establishment of obligations for the provision of information, economic analysis and audits on waste management. "

Two. The second subparagraph of Article 27 (4) of Law 10/1998 of 21 April of Waste, which is worded as follows:

" The holders of these activities, after a preliminary evaluation whose content will be set by the Council of Ministers after consulting the autonomous communities, will also have to send periodically to the autonomous community. corresponding situation reports showing the data relating to the criteria to be used as a basis for the declaration of contaminated soils, in accordance with paragraph 1. '

The rest of the article remains with the same wording.

Three. The following paragraphs are added to Article 34 (2) of Law 10/1998 of 21 April of Waste:

k) the production of products or the use of packaging by the economic operators referred to in paragraph (a) of Article 7.1 in respect of which any of the measures listed therein have been adopted and, where appropriate, in Article 8 of this Law, in breach of the obligations laid down in the abovementioned provisions and in its implementing rules, where the protection of the environment, public health and hygiene or the protection of the environment is seriously disturbed. consumer safety.

(l) The placing on the market of products in respect of which one of the measures listed in paragraphs (b) and (c) of Article 7.1 has been adopted and, where applicable, Article 8 of this Act, in a manner other than that established in the abovementioned provisions and in their implementing rules. '

The rest of the article remains with the same wording.

Four. The following paragraphs are added to Article 34 (3) of Law 10/1998 of 21 April of Waste:

" (m) The production or use of products in respect of which any of the measures listed in paragraph (a) of Article 7.1 have been adopted and, where applicable, in Article 8 of this Law, in breach of obligations referred to in the abovementioned provisions and in their implementing rules, where, as a result, the protection of the environment, public health and hygiene or the safety of consumers is not seriously disturbed.

n) Not to elaborate the business plans of prevention or minimization of waste or not to meet the requirements made by the autonomous communities to be modified or completed with character prior to their approval, where it has been established in accordance with Article 7.1 and, where applicable, Article 8 of this Act and its implementing legislation. '

The rest of the article remains with the same wording.

Five. The following paragraph is added to Article 35 of Law 10/1998 of 21 April of Waste:

" 3. In the case of the offences referred to in paragraphs (k) and (l) of Article 34.2 and in paragraph (m) of Article 34.3, the body exercising the power of sanction may also agree, as an ancillary sanction, on the confiscation of the goods in question. whose case will determine its final destination. "

The rest of the article remains with the same wording.

Article 129. Amendment of the recast text of the Water Law, approved by Royal Legislative Decree 1/2001 of 20 July, incorporating into Spanish law, Directive 2000 /60/EC establishing a Community framework for action in the field of the water policy.

The recast text of the Water Law, approved by Royal Legislative Decree 1/2001 of 20 July, is amended as follows:

One. Article 1 (2) is worded as follows:

" 2. It is also the purpose of this law to establish the basic rules for the protection of inland, coastal and transitional waters, without prejudice to their legal status and the specific legislation applicable to them. "

Two. Paragraphs 2 and 3 of Article 1 become paragraphs 3 and 4.

Three. A point is added at the end of the current paragraph 4, which becomes 5 and which is worded as follows:

" 5. Mineral and thermal waters shall be regulated by their specific legislation, without prejudice to the application of paragraph 2. '

Four. Paragraph (d) of Article 2 is amended as follows:

"(d) Aquifers, for the purposes of the acts of disposition or condition of water resources."

Five. The name of Chapter IV, which becomes "Of the aquifers", is amended.

Six. Article 16 is amended as follows:

" For the purposes of this law, the area of land whose surface runoff flows in its entirety through a series of currents, rivers and eventually lakes to the sea for a single basin is understood by water basin. mouth, estuary or delta. The water catchment area as a resource management unit is considered to be indivisible. "

Seven. Article 16a is added with the name 'Hydrographic Demarcation', which is drawn up as follows:

" 1. The land and sea area composed of one or more neighbouring river basins and the transitional, underground and coastal waters associated with those basins are defined by river basin demarcation.

They are transitional waters, the surface water masses close to the mouth of the rivers that are partially saline as a consequence of their proximity to the coastal waters, but which receive a remarkable influence of flows of fresh water.

They are coastal waters, the surface waters located to the ground from a line whose totality of points is located at a distance of a nautical mile offshore from the nearest point of the baseline that serves to measure the width of the territorial waters and extend, where appropriate, to the external boundary of the transitional waters.

2. Coastal waters shall be specified and included in the nearest or most appropriate river basin or demarcations.

3. Aquifers which do not fully correspond to any particular demarcation shall be included in the nearest or most appropriate demarcation, with the aquifer part corresponding to their respective scope being allocated to each of the demarcations. territorial and, in this case, a coordinated management should be ensured through the appropriate notifications between the demarcations concerned.

4. The river basin district, as the main unit for the purposes of river basin management, constitutes the spatial area to which the rules for the protection of waters referred to in this law apply without prejudice to the specific regime for the protection of marine environment that the State can establish.

5. The government, by royal decree, heard the autonomous communities, will determine the territorial scope of each river basin that will be matched with that of its hydrological plan. "

Eight. Article 20 (1) (c) is amended as follows:

"(c) Projects of general application provisions throughout the national territory relating to the protection of waters and the management of hydraulic public domain."

Nine. The name of the second section of Chapter III of Title II is amended as follows:

"Section 2. Organ of governance, administration and cooperation."

Ten. The name of Article 26 is amended as follows:

Organs of Government, Administration and Cooperation.

Once. Article 26 (3) is worded as follows:

" 3. It is an organ of participation and planning the Demarcation Water Council.

It is an organ for cooperation, in relation to the obligations arising from this law for the protection of waters, the Committee of Competent Authorities. "

Twelve. Article 28 (d), (e), (f) and (k) are amended as follows:

"d) Prepare the issues to be submitted to the Demarcation Water Council."

"e) Approve, prior to the Demarcation Water Council report, the modifications on the width of the servitude and police zones provided for in Article 6 of this Law."

(f) To declare that aquifers overexploited or at risk of being present, to determine the perimeters for the protection of aquifers, in accordance with the provisions of Article 56 of this Law, to approve the measures of a general nature contemplated in the 55 and shall be heard in the proceedings for the hearing of the basin body referred to in Article 58. It is also for the adoption of measures for the protection of groundwater against the intrusion of salt water referred to in Article 99 of this Law. "

"k) Propose to the Water Council the review of the relevant hydrological plan."

Thirteen. Article 30 (1) (b) is amended as read in the following terms:

"b) Chair the Governing Board, the Users ' Assembly, the Dereservoir Commission, the Demarcation Water Council, and the Committee of Competent Authorities."

Fourteen. Article 35 is worded as follows:

" 1. To promote information, public consultation and active participation in hydrological planning, the Demarcation Water Council is created in the river basin districts with intercommunity basins.

2. It is up to the Water Council of the demarcation to promote information, consultation and public participation in the planning process, and to raise the government, through the Ministry of the Environment, the river basin management plan and its subsequent revisions. It may also report issues of general interest to the demarcation and those relating to the protection of waters and the best management, exploitation and protection of the public hydraulic domain.

For such purposes, the organization and procedure for making public participation effective will be determined.

3. The autonomous communities, whose territory forms part or all of a river basin district, shall be incorporated in the terms provided for in this law to the corresponding Water Council to participate in the preparation of the planning. hydrologic and other functions of the same. "

Fifteen. Article 36 is worded as follows:

" 1. The composition of the Water Council will be established by royal decree, approved by the Council of Ministers, according to the following criteria:

(a) Each ministerial department related to water management and the use of water resources shall be represented by a number of vowels not exceeding three.

(b) The technical services of the basin body shall be represented by a maximum of three vowels; each peripheral service of the coasts of the Ministry of the Environment whose territory is wholly or partly the same as that of the Hydrographic demarcation shall be represented by a vowel; each Port Authority and Maritime Captaincy affected by the scope of the hydrographic demarcation shall be represented by a vowel.

c) The representation of the autonomous communities participating in the Council, in accordance with the provisions of Article 35, shall be determined and distributed according to the number of autonomous communities of the demarcation and the the area and population of the same areas included in it, each of the participating autonomous communities being represented, at least by one voice.

The representation of the Autonomous Communities shall not be less than that corresponding to the various ministerial departments referred to in paragraph 1.a.).

(d) Local entities whose territory is wholly or partly in accordance with that of the catchment area shall be represented on the basis of the extent or percentage of that territory affected by the river basin district, in terms of Regulation shall be determined. The maximum number of vowels shall not exceed three.

e) The representation of users shall not be less than one third of the total vowels and shall be composed of representatives of the different sectors in relation to their respective interests in the use of water.

f) The representation of water-related environmental, economic and social interest groups and associations. The number of vowels shall not exceed six.

2. In the case of hydrographic demarcations of intra-Community basins, the corresponding autonomous community shall ensure social participation in the hydrological planning, respecting the previous minimum representations of users and (a) organisations interested in the bodies involved in the process and ensuring that all public administrations with powers in matters relating to the protection of waters are also represented in these bodies; in particular, the General Administration of the State in relation to its powers over the terrestrial maritime public domain, ports of general interest and merchant marine. "

Sixteen. Article 36a is added with the name 'Committee of Competent Authorities' and with the following content:

" Article 36a. Committee of Competent Authorities.

1. In order to ensure proper cooperation in the application of water protection rules, it is established in the case of river basin districts with inter-Community basins, the Committee of Competent Authorities.

The creation of the Committee of Competent Authorities of the river basin will not affect the ownership of the competences that in the matters related to the management of the waters correspond to the different General government, which will continue to be exercised in accordance with the provisions of the rules applicable to each case.

2. The Committee of Competent Authorities of the river basin district shall have the following basic functions:

(a) To promote cooperation in the exercise of the powers related to the protection of waters held by the various public administrations within the respective river basin district.

b) Promote the adoption by the competent public administrations in each demarcation of the measures required to comply with the standards of protection of this law.

c) To provide the European Union, through the Ministry of the Environment, with the information regarding the hydrographic demarcation that is required, in accordance with the current regulations.

3. The Committee of Competent Authorities shall be composed of:

(a) The organs of the General Administration of the State with powers regarding the exploitation, protection and control of the waters covered by this law, with a number of representatives that does not exceed that of the communities standalone.

b) the bodies of the autonomous communities, the territory of which is fully or partly part of the river basin district, with powers over the protection and control of the waters covered by this law, with a representative for each stand-alone community.

(c) Local authorities, whose territory is wholly or partly in line with that of the river basin district, with powers over the protection and control of the waters covered by this law, represented according to their population within of the demarcation, through the corresponding territorial federations of municipalities.

4. In the case of hydrographic demarcations of intra-Community basins, the competent autonomous communities shall ensure the principle of the management of the waters, the cooperation in the exercise of the powers conferred on them by the the various public administrations and, in particular, those corresponding to the General Administration of the State in the field of land, port and merchant marine public domain. They shall also provide the European Union, through the Ministry of the Environment, with information on the river basin demarcation required in accordance with the rules in force. "

seventeen. Article 36b is added. with the name 'Notification of competent authorities' and with the following content:

" Article 36b. Notification of competent authorities.

The Ministry of the Environment will provide the European Commission with a list of the competent Spanish authorities, and must also notify any changes to these designations. "

Eighteen. The content and title of Article 40 is amended as follows:

" Article 40. Objectives and criteria for hydrological planning:

1. The hydrological planning will have for general objectives to achieve the good state and the adequate protection of the hydraulic public domain and the object waters of this law, the satisfaction of the demands of water, the balance and the harmonization of the regional and sectoral development, increasing the availability of resources, protecting their quality, saving their use and rationalizing their uses in harmony with the environment and other natural resources.

2. The water policy is in the service of the strategies and sectoral plans that on the various uses establish the public administrations, without prejudice to the rational and sustainable management of the resource that must be applied by the Ministry of Environment, or by competent hydraulic administrations, which will condition any future authorisation, concession or infrastructure requested.

3. The planning will be carried out through the river basin management plans and the National Hydrological Plan. The territorial scope of each river basin management plan shall be consistent with that of the corresponding river basin district.

4. The hydrological plans shall be public and binding, without prejudice to their periodic update and justified review, and shall not in themselves create rights in favour of individuals or entities, and therefore their amendment shall not give rise to compensation, without prejudice to the provisions of Article 65.

5. The Government, by means of a royal decree, shall approve the river basin management plans in the terms it considers to be based on the general interest, without prejudice to the following paragraph.

6. River basin management plans which have been drawn up or revised pursuant to Article 18 shall be approved if they comply with the requirements of Articles 40.1, 3 and 4 and 42, do not affect the resources of other basins and, in their Case, they accommodate the determinations of the National Hydrological Plan. "

nineteen. Article 40a is added with the name 'Definitions' and with the following content:

" Article 40a. Definitions.

For the purposes of hydrological planning and the protection of the waters covered by this Law, the following definitions shall apply:

(a) inland waters: all waters on the surface of the ground and all groundwater located to the ground from the line serving as a basis for measuring the width of territorial waters.

(b) surface waters: inland waters, except groundwater; transitional waters and coastal waters, and, as far as the chemical state is concerned, also territorial waters.

(c) groundwater: all waters under the surface of the soil in the saturation zone and in direct contact with the soil or subsoil.

d) aquifer: one or more underground layers of rock or other geological strata having sufficient porosity and permeability to permit either a significant flow of groundwater or the extraction of quantities significant groundwater.

e) surface water mass: a differentiated and significant part of surface water, such as a lake, a reservoir, a stream, river or canal, part of a stream, river or canal, a transitional water or a stretch of water coastal.

f) mass of groundwater: a clearly differentiated volume of groundwater in an aquifer or aquifers.

g) mass of artificial water: a mass of surface water created by human activity.

h) very modified water mass: a mass of surface water which, as a result of physical alterations produced by human activity, has undergone a substantial change in its nature.

i) water-related services: all activities related to the management of waters that enable their use, such as the extraction, storage, handling, treatment and distribution of water. surface water or groundwater, as well as the collection and purification of waste water, which subsequently pour into the surface water. Activities resulting from the protection of persons and goods in the face of floods shall also be understood as services.

j) water uses: the different classes of use of the resource, as well as any other activity having significant effects on the state of the water. For the purposes of applying the principle of cost recovery, water uses shall at least consider the supply of stocks, industrial uses and agricultural uses. '

Twenty. Article 41 (2), which is worded as follows, is amended as follows:

" 2. The procedure for drawing up and reviewing the river basin management plans shall be regulated by regulatory means, including, in any case, the scheduling of timetables, work programmes, items to be considered and previous drafts for enable appropriate public information and consultation from the start of the process.

In addition, consideration should be given to the preparation, by the competent authorities, of the programmes of basic and complementary measures, referred to in Article 92.c, which are conducive to the achievement of the objectives The environmental impact of this legislation. The programme of measures shall be coordinated and integrated into the hydrological plans.

In an express way, the programs related to the coastal and transitional waters developed by the General Administration of the State or by the autonomous communities should be coordinated for integration into the hydrological plan. participate in the Committee of Competent Authorities of the Demarcation and which have littoral. "

Twenty-one. Paragraphs 3, 4, 5 and 6 are added to Article 41, which are drawn up in the following terms

" 3. The drawing up and review of river basin management plans will require the participation of the ministerial departments concerned, the time limits for submission of proposals by the relevant bodies and the action taken. Government subsidiary in case of lack of proposal. Public participation in the entire planning process will be ensured, in any case, both in the phases of prior consultation and in the development and approval or review of the plan. For such purposes, the time-limits provided for in the additional twelfth provision shall be met.

4. The hydrological plans shall be drawn up in coordination with the various sectoral schedules affecting them, both in terms of water uses and land use, and in particular with regard to the planning of irrigation and other uses. farm.

5. Prior to the preparation and proposal for the revision of the river basin management plan, a work programme shall be prepared including, in addition to the timetable for the phases envisaged for such preparation or revision, the general study on the Corresponding demarcation.

This general study will incorporate, in the terms of regulation, a general description of the characteristics of the demarcation, a summary of the impact of human activity on the state of the surface water and groundwater, and an economic analysis of water use.

6. The Ministry of the Environment shall forward to the European Commission and any interested Member State copies of the approved hydrological plans, as well as the general study of the demarcation referred to in the previous paragraph. "

Twenty-two. The content of Article 42 is amended, which is worded as follows:

" Article 42.

1. River basin management plans shall include:

a) The general description of the river basin district, including:

a ') For both continental and coastal surface waters and transition, maps with their boundaries and localisation, ecoregions, types and conditions of reference. In the case of artificial and highly modified waters, the statement of reasons for such a qualification shall also be included.

b ') For groundwater, maps with the location and limits of water bodies.

c ') The inventory of surface and underground resources including their hydrological regimes and basic water quality characteristics.

b) The general description of the uses, pressures and significant anthropic incidents over the waters, including:

a ') Existing uses and demands with an estimate of pressures on the quantitative status of water, point-and-time source contamination, including a summary of soil use, and other conditions significant of human activity.

b ') The criteria of priority and compatibility of uses, as well as the order of preference between different uses and uses.

c ') The allocation and reserve of resources for current and future uses and demands, as well as for the conservation or recovery of the natural environment.

d') The definition of a single operating system for each plan, in which, in a simplified manner, all partial systems are included, and with which the overall analysis of behavior is possible.

c) Identification and maps of protected zones.

(d) Control networks established for the monitoring of the status of surface water, groundwater and protected areas and the results of this control.

e) The list of environmental objectives for surface water, groundwater and protected areas, including the time limits for their achievement, the identification of conditions for derogations and extensions, and their accompanying information.

f) A summary of the economic analysis of water use, including a description of the situations and reasons that may allow exceptions in the application of the principle of cost recovery.

g) A summary of the Action Programmes adopted to achieve the intended objectives, including:

a ') A summary of the measures needed to implement the legislation on water protection, including those relating to drinking water separately.

b ') A report on the practical actions and measures taken for the implementation of the principle of recovery of water usage costs.

c ') A summary of controls on water extraction and storage, including records and identification of control exceptions.

d') A summary of planned controls on specific discharges and other activities with an impact on the state of the water, including the management of direct and indirect discharges to the public hydraulic domain and the water protection by this law, without prejudice to the exclusive state competence in the field of discharges with origin and destination in the marine environment.

e ') An identification of cases where direct discharges into groundwater have been authorised.

f ') A summary of measures taken on priority substances.

g ') A summary of the measures taken to prevent or reduce the impact of incidents of accidental contamination.

h ') A summary of the measures taken for water bodies with little chance of achieving the environmental targets set.

i ') Details of the accompanying measures deemed necessary to meet the environmental objectives established, including protection perimeters and measures for the conservation and recovery of the resource and affected environment.

j') Details of the measures taken to prevent an increase in marine water pollution.

k ') The guidelines for the recharge and protection of aquifers.

l') Basic standards for improvements and changes in irrigation that ensure the best use of the set of water resources and available land.

m ') The criteria for the assessment of energy use and the fixing of the conditions required for its implementation.

n') The criteria for studies, actions and works to prevent and prevent damage due to floods, floods and other hydraulic phenomena.

o ') The basic infrastructures required by the plan.

(h) A record of the most detailed hydrological programmes and plans relating to sub-basins, sectors, specific issues or categories of water, together with a summary of their contents. It shall include the relevant determinations for the river basin management plan arising from the national hydrological plan.

i) A summary of the public information and query measures taken, their results, and the consequent changes made to the plan.

j) A list of designated competent authorities.

k) The contact points and procedures for obtaining the basic documentation and information required by public consultations.

2. The first update of the hydrological plan, and all subsequent updates, will necessarily include:

a) A summary of all changes or updates made since the previous version of the plan was published.

b) An assessment of the progress achieved in achieving the environmental objectives, including the presentation in the form of a map of the results of the controls during the period of the previous plan and an explanation of the environmental objectives not achieved.

(c) A summary and an explanation of the measures provided for in the previous version of the river basin management plan that have not been implemented.

d) A summary of all the additional transitional measures adopted, since the publication of the previous version of the river basin management plan, for water bodies likely to fail to meet environmental objectives intended. "

Twenty-three. The last paragraph of Article 55 (4) is amended, which is worded as follows:

" The measures provided for in this paragraph, which shall be considered as a programme of measures, may be adopted by the competent authority of the Autonomous Community, in coordination with the basin body, when has been entrusted to it. "

Twenty-four. The name of Title V, which becomes "the protection of the public water domain and the quality of water", is amended.

Twenty-five. Article 92 is amended as follows:

" Article 92. Objectives of protection.

Are targets of water protection and hydraulic public domain:

a) Prevent deterioration, protect and improve the state of aquatic ecosystems, as well as terrestrial and wetland ecosystems that are directly dependent on water for their water needs.

b) Promote the sustainable use of water by protecting available water resources and ensuring sufficient supply in good condition.

c) Protect and improve the aquatic environment by establishing specific measures to progressively reduce discharges, emissions and losses of priority substances, as well as to phase out or eliminate discharges, emissions and losses of priority hazardous substances.

d) Ensure the progressive reduction of groundwater contamination and prevent further contamination.

e) alleviating the effects of floods and droughts.

(f) To achieve, by implementing the relevant legislation, the objectives set out in the international treaties in order to prevent and eliminate pollution of the marine environment.

g) Avoid any accumulation of toxic or hazardous compounds in the subsoil or any other accumulation that may cause degradation of the hydraulic public domain. "

Twenty-six. Article 92a is added with the name 'Environmental objectives', which is drawn up as follows:

" 1. In order to achieve adequate water protection, the following environmental objectives must be achieved:

a) for surface water:

a ') Prevent the deterioration of the state of surface water masses.

b ') Protect, improve and regenerate all surface water bodies in order to achieve a good state of water.

c ') To progressively reduce pollution from priority substances and to eliminate or phase out discharges, emissions and losses of priority hazardous substances.

b) For groundwater:

a ') Avoid or limit the entry of pollutants into groundwater and prevent the deterioration of the state of all groundwater bodies.

b ') Protect, improve and regenerate groundwater bodies and ensure the balance between extraction and recharging in order to achieve good groundwater status.

c ') Investing significant and sustained trends in the increased concentration of any pollutant derived from human activity in order to progressively reduce groundwater contamination.

c) For protected zones:

Comply with the requirements of the standards of protection that are applicable in an area and achieve the particular environmental objectives to be determined.

d) For the masses of artificial water and much modified water bodies:

Protect and improve the artificial and highly modified water masses to achieve good ecological potential and a good chemical state of surface water.

2. The programmes of measures specified in the hydrological plans shall specify the actions and forecasts necessary to achieve the environmental objectives indicated.

3. Where bodies of water which are heavily affected by human activity or natural conditions make it unfeasible to achieve the objectives identified or require a disproportionate cost, less stringent environmental objectives will be identified in the conditions to be established in each case by means of hydrological plans. '

Twenty-seven. Article 92 ter is added with the name 'States of the water bodies', which is drawn up as follows:

" 1. In relation to the protection objectives different states or potentials shall be distinguished in the bodies of water, and at least the surface water, the groundwater and the artificial and highly modified water bodies must be differentiated. The defining technical conditions of each of the states and potentials, as well as the criteria for their classification, will be determined.

2. Each river basin district shall establish monitoring programmes for the status of water in order to obtain a coherent and comprehensive overview of that status. These programmes will be incorporated into the programmes of measures to be developed in each demarcation. "

Twenty-eight. Article 92c is added with the name 'Programme of measures', which is drawn up as follows:

" 1. For each river basin district a programme of measures shall be established, taking into account the results of the studies carried out to determine the characteristics of the demarcation, the impact of human activity on its waters, as well as the economic study of water use therein.

2. The aim of the programme of measures shall be to achieve the environmental objectives set out in Article 92a of this Law.

3. The measures may be basic and complementary:

a) The basic measures are the minimum requirements that must be met in each demarcation and will be established regulatively.

(b) The accompanying measures are those which in each case should be applied in addition to the achievement of the environmental objectives or to achieve additional water protection.

4. The programme of measures shall be integrated by the basic and complementary measures which, in the field of their competence, are approved by the competent authorities in the protection of waters. '

Twenty-nine. Article 93 is amended as follows:

" Article 93.

It is understood as contamination, for the purposes of this law, the action and the effect of introducing materials or forms of energy, or inducing conditions in the water which, directly or indirectly, involve a harmful alteration of its quality in relation to subsequent uses, with human health, or with aquatic or terrestrial ecosystems directly associated with water; cause damage to property; and deteriorate or hinder enjoyment and uses of the environment.

The concept of degradation of the hydraulic public domain, for the purposes of this law, includes the harmful alterations of the environment affected this domain. "

Thirty. The name of Article 99 is amended, as follows: "Protection of groundwater against intrusion of salt water".

Thirty-one. Article 99a is added with the name 'Protected Area Register', which is drawn up as follows:

" 1. For each river basin district there shall be at least one register of areas which have been declared as the subject of special protection under specific rule on the protection of surface water or groundwater, or on habitat conservation and species directly dependent on water.

2. The record will necessarily include:

(a) The areas in which a water catchment is carried out for human consumption, provided that it provides an average volume of at least 10 cubic metres per day or supplies more than 50 people, as well as, where appropriate, the delimited protection perimeters.

(b) The areas which, according to the respective hydrological plan, are to be used in the future for the collection of water for human consumption.

(c) Areas that have been declared to be economically significant aquatic species protection.

(d) Water masses declared for recreational use, including areas declared bathing water.

(e) Areas which have been declared vulnerable under the rules on the protection of waters against pollution caused by nitrates from agricultural sources.

(f) Areas which have been declared sensitive in application of the rules on the treatment of urban waste water.

g) declared areas of protection of habitats or species in which the maintenance or improvement of the state of the water is an important factor in their protection.

h) The protection perimeters of approved mineral and thermal waters according to their specific legislation.

3. The competent authorities for the purpose of the matter shall provide the relevant basin body with the necessary information to keep the Register of Protected Areas of each river basin under the supervision of the Committee up to date. Competent Authorities of the Demarcation.

The registration must be reviewed and updated, along with the update of the corresponding hydrological plan, in the form that is regulated.

4. A summary of the register shall be part of the river basin management plan. '

Thirty-two. Chapter II, "From discharges", is structured in two sections "Section 1.a, Vertides to Hydraulic Public Domain", and "Section 2.a, Marine Vertides".

Thirty-three. The second paragraph of Article 100 is worded as follows:

" 2. The discharge authorisation shall be intended to achieve the environmental objectives laid down. These authorisations shall be granted in the light of the best available techniques and in accordance with the environmental quality standards and emission limits laid down in regulation. More stringent dumping conditions shall be established where compliance with environmental objectives so requires. "

Thirty-four. The current third paragraph and the fourth paragraph of Article 100 become fourth and fifth and are worded as follows:

" 4. Where an authorisation is granted or its conditions are changed, time limits and programmes for the reduction of pollution may be laid down for the progressive adaptation of the characteristics of discharges to the limits laid down therein.

5. The discharge authorisation does not exempt any other authorisation that is necessary, in accordance with other laws for the activity or installation concerned. "

Thirty-five. A Section 2. in Chapter II of Title V is hereby established with the name 'Marine Landfill', which is drawn up as follows:

" Section 2. Marine Discharges

Article 108a. General principles.

1. The aim of the protection of marine waters will be to phase out or phase out discharges, emissions and losses of priority hazardous substances, with the ultimate aim of achieving concentrations in the marine environment close to the basic values with regard to substances of natural origin and close to zero with regard to man-made synthetic substances.

2. The general principles set out in the previous paragraph shall be laid down in the sectoral legislation applicable in each case. "

Thirty-six. The following is added to Title VI 'Of the Financial Economic Regime for the Use of Hydraulic Public Domain', Article 111a with the name 'General Principles', which is worded as follows:

" Article 111a. General principles.

1. Competent public administrations shall take into account the principle of recovery of the costs of services related to water management, including environmental and resource costs, in the light of long-term projections. the time limit for their supply and demand.

2. The application of the principle of recovery of these costs should be done in a way that encourages the efficient use of water and therefore contributes to the environmental objectives pursued.

In addition, the application of the said principle should be made with an appropriate contribution from the various uses, in accordance with the polluter pays principle, and at least considering the uses of supply, agriculture Industry. All this with the application of transparency criteria.

3. For the implementation of the principle of cost recovery, account shall be taken of the social, environmental and economic consequences, as well as the geographical and climatic conditions of each territory, provided that they do not compromise or and the achievement of the established environmental objectives.

The river basin management plans shall state the exceptions indicated. "

Thirty-seven. A new Article 121a is added, with the name 'Community responsibility' and with the following content:

" Article 121a. Community responsibility.

The competent public administrations in each river basin district, which failed to meet the environmental objectives set in the hydrological planning or the duty to report on these issues, giving rise to the Spain shall be sanctioned by the European institutions and shall assume in the party that they are responsible for the liabilities arising out of such non-compliance. In the case of imputation of liability, the hearing of the administration concerned shall be guaranteed, in any event, and the amount determined by the financial transfers to which it is determined may be compensated. receive. "

Thirty-eight. The third additional provision is deleted.

Thirty-nine. The 11th additional provision with the name 'Plazos to achieve the environmental objectives', which is drawn up in the following terms, is incorporated:

" Additional Disposition 11th. Deadlines for achieving environmental objectives.

1. In relation to the environmental objectives of Article 92a, the following deadlines shall be met:

(a) The objectives shall be achieved by 31 December 2015, with the exception of the objective referred to in Article 92a (1) (a) (a), which is due from the entry into force of this Law.

(b) The time limit for the achievement of the objectives may be extended with respect to a given body of water if, in addition to a further deterioration of its status, one of the following circumstances occurs:

a ') When the necessary improvements to achieve the objective can only be achieved, due to technical possibilities, within a period exceeding the set.

b ') When compliance with the deadline is set at a disproportionately high cost.

c ') When natural conditions do not permit an improvement of the condition within the prescribed period.

(c) The extensions of the time limit, its justification and the measures necessary for the achievement of the environmental objectives relating to the water bodies shall be included in the river basin management plan, without any to exceed the date of 31 December 2027. The assumption that natural conditions will prevent the achievement of the objectives will be exempted from this deadline.

2. The following deadlines shall be met in relation to the measures programmes under Article 92 (c

:

a) They must be approved by 31 December 2009, requiring their update in 2015 and their subsequent review every six years.

b) All measures included in the programme should be operational in the year 2012.

3. The monitoring programmes shall be operational on 31 December 2006.

4. The analysis and preliminary studies referred to in Article 42.1.f shall be completed by 31 December 2004 and shall be updated by 31 December 2013 and thereafter every six years.

5. The Register of protected areas referred to in Article 99a shall be completed by 31 December 2004.

6. The review of the river basin management plans shall enter into force on 31 December 2009, and shall be reviewed every six years from that date.

7. The policy of incentives for the efficient use of water, as well as the appropriate economic contribution of the different uses, shall be effective no later than 31 December 2010. '

Forty. The additional twelfth provision with the name "Plazos para la participación pública" is incorporated, which is drawn up in the following terms:

" Additional Disposition 12th. Time limits for public participation.

1. The competent water catchment or administration body of the autonomous community shall publish and make available to the public, within the time limits set out in this provision, the following documents:

(a) Three years before the start of the procedure for the approval or review of the relevant hydrological plan, a timetable and a work programme on the drawing up of the plan, indicating the arrangements for consultation which shall be adopted in each case.

(b) Two years before the beginning of the procedure referred to in the preceding paragraph, an interim outline of the important issues raised in the water catchment area.

c) One year before the start of the procedure, the specimens of the river basin management plan.

2. The competent water catchment or management body of the autonomous community shall grant a minimum period of six months for the submission of written observations on the documents referred to in paragraph 1 of this provision.

3. Access to the documents and the reference information used to develop the river basin management plan shall be permitted on request and on the terms to be laid down in regulation. '

Forty-one. The additional thirteenth provision is incorporated with the name "International Regulations", which is drawn up in the following terms:

" Additional Disposition thirteenth. International regulations.

The water protection regime established in this law shall apply without prejudice to the provisions of the laws governing international relations, agreements or agreements concluded with other countries. "

Article 130. Energy and environmental research plan for radiological surveillance.

1. Within six months of the entry into force of this Law, the Government shall approve an energy and environmental research plan to be carried out by the public research body Centre for Energy Research, Environmental and Technology (CIEMAT) in the areas considered to be the subject of special environmental radiological surveillance.

Such a plan must be previously reported by the Nuclear Safety Board.

2. The actions included in the energy and environmental research plan carried out by the public research body Centre for Energy, Environmental and Technological Research (CIEMAT) are declared in the general interest.

3. The actions referred to in the preceding paragraph shall include the declaration of public utility for the purposes referred to in Articles 9, 10 and 11 of the Law of 16 December 1954 on Compulsory Expropriation.

4. The actions referred to above shall also include the declaration of urgency for the purpose of the occupation of the goods concerned referred to in Article 52 of the Compulsory Expropriation Act.

5. This provision is made available under the State competence for the promotion and coordination of scientific and technical research, as provided for in Article 149.1.15. of the Constitution.

CHAPTER VI

Administrative action in the field of health and consumption

Article 131. Amendment of Law 14/1986 of 25 April, General of Health.

The last paragraph of Article 82 of Law 14/1986 of 25 April, General of Health, is hereby reworded, which is worded as follows:

" For the purpose of knowing the amount of the total funding allocated to health care, the Autonomous Communities shall promptly forward to the Ministry of Health and Consumption their budgets, once approved, and report on the execution of the same as well as its final settlement. '

The rest of the article remains with the same wording.

Article 132. Amendment of Law 25/1990 of 20 December of the Medication.

The following precepts of Law 25/1990, of 20 December, of the Medication are amended.

One. A new paragraph, the 6ter, is added to Article 8 of Law 25/1990, of the Medicamento, with the following wording:

" 6 ter. Pharmaceutical specialty in packaging for personalized dispensing: The medicinal product of composition and information defined, pharmaceutical form and dosage determined, prepared for immediate medical use, arranged and conditioned for its dispensing to the public from a clinical package of an authorised pharmaceutical specialty, respecting the integrity of the primary packaging, and intended to enable a supply to be adapted to the medical prescription in those treatments for the authorisation of the Ministry of Health and Consumer Affairs. "

Two. A new paragraph, paragraph 6, is added to Article 85 of Law 25/1990 of the Medicamento, with the following wording:

" 6. In the terms that are regulated, the recipe may be extended/edited in computer support. The consent of the person concerned shall not be required for the processing and disposal of data which are the result of the introduction of an electronic prescription system in accordance with the provisions of Articles 7 (3) and 7 (6), (8) and (11), paragraph 2 (a) of the Organic Law 15/1999 of 13 December on the Protection of Personal Data. "

The rest of the article remains with the same wording.

Three. Article 109 (1) of Law 25/1990 of the Medication is amended, with the following wording:

" 1. The offences relating to medicinal products shall be sanctioned in accordance with Article 108, applying a minimum, average and maximum degree of graduation to each level of infringement, in the light of the negligence and intentionality of the individual. infringer, fraud or connivance, failure to comply with previous warnings, company turnover, number of persons affected, injury caused, profits made on account of the infringement and permanence and transience of the risks:

a) Mild infractions:

Minimum degree: Up to 6,000 euros.

Average Grade: From 6,001 to 18,000 Euros.

Maximum degree: From 18,001 to 30,000 euros.

b) Serious infractions:

Minimum degree: From 30,001 to 60,000 euros.

Average Grade: From 60,001 to 78,000 Euros.

Maximum degree: From 78,001 to 90,000 euros.

c) Very severe infractions:

Minimum degree: From 90.001 to 300,000 euros.

Average Grade: From 300,001 to 600,000 Euros.

Maximum degree: From 600,001 to 1,000,000 euros, being able to exceed that amount until reaching the fivefold of the value of the products or services that are the object of the infringement. "

The rest of the article remains with the same wording.

Article 133. Amendment of Law 16/2003, of 28 May, of cohesion and quality of the National Health System.

The following precepts of Law 16/2003, of cohesion and quality of the National Health System, are amended.

One. Article 31 (2) of Law 16/2003, on the cohesion and quality of the National Health System, is amended as follows:

" 2. The Directorate-General for Pharmacy and Health Products is responsible for the management, development and implementation of the department's pharmaceutical policy, the exercise of the functions of the State in matters of public financing and the price of medicinal products and medical devices, as well as the special conditions for prescription and dispensing of medicinal products in the National Health System. "

The rest of the article remains with the same wording.

Two. The eighth additional provision of Law 16/2003, of 28 May, of cohesion and quality of the National Health System is amended, which is worded as follows:

" Additional disposal octave. Reference centers.

In relation to the criteria for the establishment of the reference services will be considered the Autonomous Communities of the Canary Islands and the Balearic Islands as strategic within the National System of Health, and the in the reference centres which are located in them, they shall also be financed from the Health Cohesion Fund. "

Article 134. Amendment of Law 7/1995 of March 23 on consumer credit.

The following precepts of Law 7/1995, of March 23, of credit to consumption, are amended as follows:

One. Paragraphs (a) and (d) of Article 2 (1) of Law 7/1995, on consumer credit, are amended as follows:

" (a) Contracts in which the amount of the credit is less than EUR 150. Only the provisions of Chapter III of this Law will apply to the higher than 20,000 euros. For the above purposes, the same amount of the same credit shall be understood, even if it appears distributed in different contracts, concluded between the same parties and for the acquisition of the same good or service, even if the claims have been granted by different members of a grouping, whether or not it has legal personality. "

" (d) Contracts where the credit granted is free of charge, or where, without interest, the consumer is required to reimburse at one time a certain amount higher than the amount of the credit granted.

In the case of successive and continuing services, those claims in which, even if the annual percentage rate defined in the terms of Article 18 of this Law is equal to zero, shall not be considered free of charge. the granting of any kind of remuneration by the supplier of the services to the creditor. '

The rest of the article is maintained with the same wording.

Two. Paragraph 1 (b) of Article 15 (1) of Law 7/1995 on consumer credit is amended to read as follows:

" (b) That between the grantor of the credit and the supplier of the goods or services, except in the case of those provided for in the following paragraph of this point, there is a prior agreement, concluded exclusively, under of which the supplier will offer credit to the supplier's customers for the acquisition of the goods or services of the supplier.

In the event that successive and ongoing services are provided, that between the credit grantor and the credit provider there is a prior agreement under which the credit will offer credit to the clients of the supplier for the acquisition of the services of this.

The consumer will have the option to enter into the credit agreement with another grantor other than the one linked to the supplier of the goods and services under prior agreement. "

The rest of the article is maintained with the same wording.

CHAPTER VII

Administrative action in the field of preventive legal certainty

Article 135. Amendment of the recast text of the Mortgage Law, approved by Decree of 8 February 1946.

The following precepts of the recused text of the Mortgage Law, approved by Decree of 8 February 1946, are amended.

One. The second paragraph of Article 18 of the Mortgage Act of 8 February 1946 is amended, which shall be worded as follows:

" The maximum period for qualifying and enrolling will be 15 days, counted from the date of the filing seat. However, if the title had been withdrawn prior to registration, there were subsable defects or a title had not yet been issued before, the 15-day period shall be computed from the date of the return of the title. (i) the subhealing or the dispatch of the previous title, respectively In such cases, the validity of the filing seat shall be deemed to be extended until the completion of the qualification and dispatch period. For extraordinary reasons, the General Directorate of the Registers and the Notary may, at the request of the competent registrar made within the first two days of dispatch, extend up to a maximum of 15 days at the latest. "

The rest of the article remains with its current wording.

Two. Rule 5 (4) of the fourth paragraph of Article 19a of the Mortgage Act is amended to read as follows:

" 5. If the substitute registrar negatively qualifies the title, it will return the person concerned to the effects of the interposition of the resource against the qualification of the registered registrar before the Directorate General of the Records and the Notary, which shall be limited to the defects identified by the replaced registrar with which the substitute registrar has indicated its conformity.

The replacement registrar shall be in conformity with the defects identified by the replaced registrar and in respect of which the persons concerned have reasoned their discrepancy in the document in which they request their intervention, not being able to deal with any other claim based on other reasons or on documents not presented in time and form. In order to found your decision, you may request a report from the Colegio de Registradores de la Propiedad y Mercantile de España, which will evacuate you through your study services, all under the responsibility of the registrar and without the possibility of exceeding the deadline of qualification. "

The rest of the article remains with its current wording.

Three. A third paragraph is added to Article 248 of the Mortgage Act of February 8, 1946, in the following terms:

" Documents submitted by telefax, where the law or regulation supports this means of filing, shall be settled in the Journal in accordance with the general rule, with the exception of those received outside the the office to be settled on the following working day.

The filing seat will expire if, within 10 business days, the original title or its authorized copy is not presented in the register. "

The rest of the article maintains its wording.

Four. New wording is given to the third paragraph of article 322 of the Mortgage Act of 8 February 1946, which shall be worded as follows:

" The negative rating of specific clauses should also be notified when the suspension or suspension rating does not affect the entire title, which may be partially registered at the request of the person concerned. In this case, subsequent seats may be performed, provided that they do not prevent the registration of the suspended or refused clauses in the event of the use of the qualification and the challenge is considered. Where the appeal is lodged, the registrar shall state by note on the margin of the seat concerned, a succinct but sufficient relation to the content of the rejected covenants or clauses. '

The rest of the article maintains its content.

Five. A new second paragraph is added to Article 323 of the Mortgage Act of February 8, 1946 in the following terms:

" The duration of the extension and the time limit for interposing a governmental appeal shall begin to count, in the event that the qualified title is refiled during the validity of the seat of presentation without having been remedied. defects in the terms resulting from the rating note, since the rating note. "

The rest of the article remains with its current content.

Six. The wording of the penultimate paragraph of Article 327 of the Mortgage Act of 8 February 1946, which is worded as follows:

" The appeal shall be deemed to be considered by the registrar in the terms resulting from the decision. The time limit for the practice of the seats, if the judgment is an estimate, or the pending, if it is not final, shall begin to be counted after two months have elapsed since its publication in the 'Official Gazette of the State', to which effect, until such time limit, the extension of the seat of presentation shall remain in force. In the event of an alleged dismissal by administrative silence, the extension of the seat of presentation shall expire after one year, and one working day, from the date of the interposition of the governmental appeal. In any case, it shall be necessary not to record the registrar of the judicial remedy referred to in the following Article. "

The rest of the article remains with its current wording.

Seven. A new paragraph is added to Article 328 of the Mortgage Act of February 8, 1946, which becomes the penultimate, and will be worded as follows:

" The interposition of the judicial remedy will suspend the execution of the contested decision until it is firm. However, in any state of the proceedings, at the request of a party, the judge or tribunal, after hearing the parties concerned, and taking into account the interests involved, may decree the execution of the decision. In this case, it may require the applicant to provide the relevant security. "

The rest of the article remains with its current wording.

Article 136. Amendment of the Civil Procedure Act of 3 February 1881.

Article 955 of the Civil Procedure Act of 3 February 1881 will have the following wording:

" Without prejudice to the provisions of the treaties and other international standards, jurisdiction to hear requests for the recognition and enforcement of judgments and other foreign judicial and arbitration decisions it is for the Courts of First Instance of the domicile or place of residence of the party against whom the recognition or enforcement is sought, or of the domicile or place of residence of the person to whom the effects of those are concerned; the territorial jurisdiction shall be determined by the place of execution or where those judgments and decisions must produce their effects. "

Additional disposition first. Exemption in the Income Tax from Public Aid Persons motivated by personal injury caused by certain extraordinary rains.

One. Public aid to repair the personal damage caused by the torrential rains that occurred on 31 March 2002 in Santa Cruz de Tenerife and San Cristobal de la Laguna will be exempt from the Tax on the Income of the Physical Persons. (island of Tenerife).

Two. These exemptions will apply to the 2003 and previous non-prescribed tax periods.

Additional provision second. System of rectification of bases in the Tax on Value Added and on the Indirect General Tax Canarian until the entry into force of Law 22/2003, of July 9, Bankruptcy.

1. The assumptions for the modification of the taxable amount corresponding to transactions subject to the value added tax or to the Indirect General Tax in which the recipient of the same has not made the payment of the quotas effective (a) if, after the date on which the transaction has become established, a judicial provision has been issued for the admission of a payment suspension or a judicial order for the declaration of bankruptcy of that person, they shall, respectively, be governed by the provisions of the Article 80 (3) of Law No 37/1992 of 28 December 1992 on the VAT In addition, or in Article 22 (6) of Law 20/1991 of 7 June, amending the tax aspects of the Fiscal Economic Regime of the Canary Islands, in force until 31 August 2004, as soon as the abovementioned procedures for suspension of payments or bankruptcy are governed by the right before Law 22/2003, dated July 9, Bankruptcy.

2. The provisions of Article 80 (4) of Law No 37/1992 of 28 December 1992 on the value added tax and Article 22 (7) of Law No 20/1991 of 7 June 1991 on the modification of the tax aspects of the The Economic System of the Canary Islands shall apply to operations whose accrual occurs from 1 January 2004.

Additional provision third. Amendment of Law 18/1982 of 26 May on the Tax Regime of Groups and Temporary Unions of Companies and Societies of Regional Industrial Development.

A transitional provision is added 7. to Law 18/1982 of 26 May on the Tax Regime of Groups and Temporary Unions of Companies and Societies of Regional Industrial Development:

" Transitional provision 7. th Maximum duration of temporary unions of companies formed before 1 January 2003.

1. The maximum duration of the temporary unions of undertakings formed before 1 January 2003 shall be that laid down in paragraph (c) of Article 8 of Law 18/1982 of 26 May on the Tax Regime of Temporary Groupings and Unions of Companies and Companies of Regional Industrial Development, according to the wording given by Law 46/2002, of December 18, of partial reform of the Tax on the Income of the Physical Persons, and by which the Laws of the Taxes on the Societies and on the Income of non-residents.

2. The validity of the registration of temporary joint ventures carried out in the Special Register of the Ministry of Finance before 1 January 2003 shall be extended until the end of the work, provided that the duration of the work is not exceeded. the maximum referred to in the preceding paragraph, without the need to request extension of the registration. "

Additional provision fourth. Operational programmes and action plans of producer organisations in the fruit and vegetables sector and in the fat sector.

An additional provision is added, sixth in Law 20/1990, of 19 December, on the tax regime of cooperatives, with the following wording:

" Additional disposal sixth. Operational programmes and action plans of producer organisations in the fruit and vegetables sector and in the fat sector.

The actions of the producer organizations, associations of producer organizations or operators and their unions, in compliance with the operational programs and action plans in compliance with the Community rules governing the common organisation of the market in the fruit and vegetables and fat sectors shall in no case be regarded as services. "

Additional provision fifth. Tax regime for the participative quotas of the Savings Banks.

The tax regime of the participative quotas of the Savings Banks will be the same as that applied, in all cases and tax figures and for all purposes, to the shares and participations in the capital or equity capital of entities, in accordance with current legal and development regulations.

Additional provision sixth. Tax benefits applicable to the ' XV Mediterranean Games. Almeria 2005 ".

1. The celebration of the " XV Mediterranean Games. Almería 2005 " will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of tax regime of the non-profit entities and of the incentives Tax on patronage.

2. The duration of the programme of support for this event shall be from 1 January 2004 to 31 August 2005.

3. The certification of the adequacy of the expenditure and investments made to the objectives and plans of the programme shall be the competence of a Consortium which shall be established in accordance with Article 27.2.b) of that Law 49/2002.

4. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific activities plans and programmes shall be carried out by the Consortium referred to in paragraph 3.

5. The tax benefits of this program shall be the maximum established in Article 27.3 of Law 49/2002.

Additional provision seventh. Non-involvement of foreign legislation.

The provisions of Chapter III, "Measures for the application of the principle of equal treatment", of Title II of this Law are without prejudice to the rules laid down in respect of entry, permanence, work and The establishment of foreign nationals in Spain in the Organic Law 4/2000 of 11 January on the rights and freedoms of foreigners in Spain and their social integration, as amended by Organic Law 8/2000 of 22 December.

Additional disposition octave. Non-involvement of public employment access legislation.

The provisions of Chapter III, "Measures for the application of the principle of equal treatment", of Title II, and Articles 50.six and 51.1 of this Law are without prejudice to the regulation as regards access to the public employment in Law 30/1984 of 2 August of Measures for the Reform of the Civil Service and in Law No 17/1993 of 23 December 1993, of access to certain sectors of the Civil Service of nationals of other Member States of the European Union European Union, as amended by Law 55/1999 of 29 December 1999 on fiscal, administrative and social order.

Additional provision ninth. Loans granted to Social Security by the State.

1. It is extended in 10 years, starting in 2004, the deadline for the cancellation of the loan granted to the Social Security by the State, as referred to by Royal Decree Law 6/1992, of 13 November, granting an extraordinary credit for the amount of 280,558,000,000 pesetas (1,686,187,539,81 euros), to cancel obligations arising from the cost of health care of Social Security.

2. It is extended in 10 years, starting in 2004, the deadline for the cancellation of the loan granted to the Social Security by the State, as referred to in article 11.4 of Law 21/1993, of December 29, of General State Budgets for 1994.

Additional provision 10th. Concept of public pension.

Article 37 of Law 4/1990, of 29 June, of the General Budget of the State for 1990 is amended, which is worded as follows:

" 1. The following shall be considered as public

:

(a) Those paid by the State Passive Classes Scheme and, in general, those paid out of appropriations under Section 07 of the State Expenditure Budget.

(b) Those paid by the General Regime and the Special Regiments of Social Security, as well as those of non-contributory mode of Social Security.

(c) Those paid by the Special Funds of the General Mutuality of Civil Servants of the State, the Social Institute of the Armed Forces and the General Judicial Mutuality, or by the aforementioned Mutualities themselves, as well as those paid by the Special Fund of the National Social Security Institute.

(d) Those paid by the systems or systems of foresight of the Autonomous Communities and local corporations and by the entities themselves.

(e) Those paid by mutual funds, montepios or social security institutions to be financed in whole or in part with public resources.

(f) Those paid by companies or companies with majority, direct or indirect participation, in their capital of the State, of the Autonomous Communities or of the local corporations or of the self-employed bodies of one and the other, or directly or through the subscription of the relevant insurance policy with a different institution, whatever the legal nature of the insurance policy or by the mutual societies or institutions of provision of those institutions, in which the contributions In the case of pension funds, the direct income of the pension will be supplemented by public resources, including those of own company or company.

g) Those paid by the State Administration or by the Autonomous Communities under the Law of 21 July 1960 and Royal Decree 2620/1981 of 24 July, as well as the income guarantee financial subsidies the minimum and the third person's aid provided for in Law 13/1982 of 7 April on the Social Integration of the Disabled.

h) Other than those listed in the preceding letters, which are paid in whole or in part by public resources.

2. However, by way of derogation from the provisions of paragraph 1 above, they shall not take into consideration public pensions paid through occupational pension schemes or collective insurance contracts, including those formalised by mutual funds. of a business social forecast, promoted by the Administrations, agencies, entities and companies, to which the final provision of the recast text of the Law on the Regulation of Pension Plans and Funds, approved by Real, is referred to. Legislative Decree 1/2002 of 29 November, and in the terms expressed in it. "

Additional provision eleventh. Quota bonuses for contract workers as a result of the celebration of the Copa America.

The legal persons constituted by the event by the organizing entity of the Copa America 2007 or by the participating teams will have a 100 percent bonus in the contribution to the Social Security common contingencies, temporary incapacity resulting from them, as well as the concepts of joint collection with the Social Security contributions, with respect to the workers who contract for the carrying out of directly related tasks with their participation in the event.

Within two months of the entry into force of the law, a regulation will be adopted by royal decree laying down the requirements, deadlines, granting procedure and control measures relating to the aforementioned law. bonus.

Additional disposition twelfth. Compensation for residence in the cities of Ceuta and Melilla, and Balearic Islands.

The government will analyze during the year 2004 the conditions that determine the fixing of the indemnities for residence of the state public sector active personnel destined in the cities of Ceuta and Melilla and the Balearic Islands, The Commission has been able to review and amend the amounts in order to bring them into line with the current situation. This update may not in any case imply a minoration of the amounts currently received in this concept.

Additional disposition thirteenth. Amendment of Law 40/2003, of 18 November, of protection for large families.

A new paragraph is introduced to the ninth additional provision of Law 40/2003, dated November 18, to protect numerous families, with the following text:

"For the purposes of this law, references to the Autonomous Communities shall also be construed as being made to the cities of Ceuta and Melilla in their respective fields of competence."

Additional disposition fourteenth. Metro Seville.

The Government is authorised, following consultations in accordance with the provisions of the additional 12th of Law 53/2002 of 30 December, and in consideration of the needs of public transport. In the case of travellers in the city of Seville, a convention is signed in 2004, in which, under the budgetary resources of the General Administration of the State and the competent Andalusian administrations, the financing of the public of the infrastructure works of the Seville Metro at a rate of co-financing similar to other cities with existing conventions of the same nature. The disbursements for such financing shall be coordinated by the administrations concerned to be produced simultaneously.

Additional provision 15th. Employment Promotion Funds.

One. Before the end of the process of liquidation of the Employment Promotion Funds, the transfer of use, for the purposes of vocational training and employment, to the Gallega Foundation for the Dynamisation of Employment, of the goods, may be agreed. property of the following Shipbuilding Employment Promotion Fund:

CD-2 plot of the "Ensenada de la Gandara" Industrial Polygon of Ferrol (A Coruña).

Real Estate located on Avenida Doctor Corbal number 51 of Vigo (Pontevedra).

Two. The transfer shall be agreed by the Liquidating Commission of the Employment Promotion Funds, subject to the conditions of the same by the General Directorate of State Heritage.

Three. Completed the liquidation and extinguishing of the Funds of Promotion of Employment, the property of the goods transferred in use will pass to the State Heritage, maintaining the cession as long as the ends for whose fulfillment it has been granted.

Additional provision sixteenth. Organization of the evaluation and prospective system of scientific and technical research.

During the year 2004, the Ministry of Science and Technology, in consideration of the needs of scientific and technical research in the evaluation and prospective system, will formulate an organization proposal in the framework of Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State, for the exercise of the functions of:

a) Scientific-technical, objective and independent evaluation of the actions of the National Plan for Scientific Research, Development and Technological Innovation.

b) Tracking the results of the actions of the National Plan for Scientific Research, Development and Technological Innovation.

c) Realization of prospective studies and analyses in the field of scientific research and technological development.

d) Disclosure and knowledge of the results of scientific research and technological development.

e) Disclosure of scientific knowledge and interrelation between science, technology and companies.

(f) In general, any other assessment and report activities in the field of competence in scientific and technical research attributed by the legal system to that department.

Additional 17th disposition. Transmission of certain goods.

The real estate, owned by the General Treasury of Social Security, included in the Annex to Royal Decree 46/1993 of 15 January, on the extension of the property of the Generality of Catalonia in Health, Services and Social Security and Social Security, will be donated to the Guttman Institute, with the agreement of the Executive Council of the Generality of Catalonia to back them.

The donation will be made with the express affection of the same for the purposes of health and social character, reversing those goods automatically to the General Treasury of the Social Security in the event that they are destined to purposes other than those mentioned above.

18th additional disposition. Tax regime for certain securities loans.

1. The provisions of this provision will apply to the following securities loans:

(a) Those regulated in Article 36 (7) of Law 24/1988, of 28 July, of the Securities Market.

(b) Those not covered by subparagraph (a) above that have as their object securities admitted to trading on stock exchanges, markets and organised trading systems located in OECD Member States that comply with the the requirements laid down in Article 30 of Law 35/2003 of 4 November of Collective Investment Institutions, and meet the following conditions:

The cancellation of the loan will be effected by returning the same homogeneous values to the borrowed ones.

To establish a monetary remuneration in favour of the lender and, in any case, the delivery to the lender of the monies corresponding to the economic rights or that for any other concept is necessary. derive from the values provided during the term of the loan.

That the term of the loan is not longer than one year.

That the loan is made or instructed with the participation or mediation of a financial institution established in Spain and the payments to the lender are made through that entity.

2. The securities lending operations referred to in the preceding paragraph shall have the following tax regime:

a) Treatment for the lender:

1. When the lender is a taxpayer for the Income Tax of the Physical Persons, it will be estimated that there is no alteration in the composition of the estate in the delivery of the securities on loan or in the return of many other homogeneous values at the maturity of the loan.

In the event that the lender is an entity subject to the Company Tax or a permanent establishment subject to the Non-Resident Income Tax no income shall be generated in the delivery of the securities on loan or in the return of many other homogeneous values at the maturity of the loan.

2. The remuneration of the loan, as well as the amount of the compensation for the economic rights deriving from the securities provided during the term of the loan, will have for the lender the consideration of returns obtained by the transfer to third parties of own capital in accordance with the provisions of Article 23 (2) of Law 40/1998 of 9 December 1998 on the Income Tax on Physical Persons and other Tax Rules.

However, the amounts of compensation for the distribution of the premium for the issuance of shares or units, for capital reductions with return of contributions or for preferential or de-subscription rights free allocation generated for the duration of the loan, the creditor shall have the appropriate treatment in accordance with his personal taxation and shall be charged at the same time as the distribution of the premium takes place, the refund of the contribution or recognition of the right of subscription or free allocation by the institution Issuing the values.

3. For the application to the lender of the exemptions or deductions set out in Law 43/1995, of December 27, of the Company Tax, the percentage of participation and the time of holding in a portfolio shall be understood are not altered by the value lending operations.

4. The provision for depreciation of the debtor account replacing the securities provided shall be deductible under the conditions laid down in Law 43/1995 of 27 December of the Company Tax for the deduction of the provision for depreciation of those values.

b) Treatment for the Borrower:

1. º The dividends, profit units and other income derived from the securities taken on loan shall be integrated into the income of the borrower.

2. The consideration of capital performance arising from the participation in the own funds of any kind of entity, the totality of the amount perceived by the borrower on the occasion of a distribution of the issue premium or a reduction in capital with a return of contributions affecting the securities provided, or its market value if it were in kind.

In addition, the borrower must integrate into his personal taxation, by the same concept, the market value corresponding to the rights of subscription or free allocation awarded on the occasion of an increase in capital.

3. When the borrower is required to compensate the lender for the economic rights derived from the securities provided, the compensation effectively satisfied will be considered as financial expense, with the treatment that corresponds according to your personal taxation.

4. In relation to the income derived from the securities borrowed, the borrower will be entitled to the application of the exemptions or deductions established in his personal tax, in the terms provided for in his legislation, taking into account the following particularities:

That at the time of the loan the lender meets the requirements laid down by its rules for the application of each of them.

If in accordance with the above, the application of the internal double taxation deduction shall be calculated using the lower of the tax rates corresponding to the lender or to the

The same rules apply to those who have acquired the securities to the borrower and are in any of the cases provided for in Article 42 of the Commercial Code in respect of the lender or the lender.

To the exclusive effects of the provisions of the following number 5 and of Articles 23.1.b) and 28.4.d) of the Laws of the Taxes on the Income of the Physical Persons and on Societies, respectively, the operations of Securities lending shall be considered as acquisitions and transmissions.

5. The transmissions of homogeneous securities to those taken on loan during their lifetime shall be deemed to affect, in the first place, the securities taken on loan, and shall only be considered to affect the portfolio of (a) a pre-existing homogeneous value in the taxpayer's equity, to the extent that the number of securities transmitted exceeds those taken on a loan. Acquisitions during the term of the loan shall be charged to the portfolio of the securities borrowed, except in excess of those necessary for the full repayment of the loan.

The income derived from the transfer of the securities taken on loan shall be charged to the tax period in which the subsequent acquisition of other homogeneous securities takes place, and shall be calculated by the difference between the value of transmission and the acquisition value corresponding to the homogeneous values acquired during the duration of the loan and after the transmission.

When in order to deal with the return of securities, the borrower takes on loan new homogeneous values or delivers pre-existing homogeneous values in his or her estate, will be taken as the value of the acquisition of the quotation in the date of the new loan or cancellation. Also, the quoted value shall be taken as the transmission value to calculate the income derived from the return made with pre-existing homogeneous values.

(c) The obligation to make payments on account of the income referred to in paragraph 2 (a) of paragraph 2 shall be the responsibility of the institution which would have intervened in the transaction, for its own account or third parties, when making the payment of the corresponding amounts to the creditor, unless the latter is a mediator or a financial institution which has intervened in the transaction on behalf of third parties, in which case it shall be such an entity. mediator or the financial institution required to carry out the relevant retention or entry into account when you pay your income to your recipient.

The income referred to in this letter shall be subject to the general system of payments on account in the cases and with the exceptions provided for in cash loans.

(d) The securities transferred on loan shall not be computed by the creditor for the purposes of the application of the exemption from Article 4 (8) of Law 19/1991 of 9 December of the Heritage Tax.

(e) Services and transactions relating to securities loans shall be understood, in any event, to be included in the scope of the exemption provided for in Article 20.1.18 of Law 37/1992 of 28 December 1992 on the value of VAT Added.

3. Without prejudice to the reporting obligations under paragraph 3 of the fourth provision of Law 43/1995 of 27 December 1995 on the Company Tax and its implementing rules, the participating entities or members of the the corresponding system of clearing and settlement of the market where the value of the loan is negotiated and the financial institutions involved or mediating in the securities lending operations shall, where appropriate, supply the Tax administration in respect of such operations, together with the information provided for in those operations rules, the rules on the dates of the start and the maturity of the loan, the operating number of the loan, the remuneration of the creditor, compensation for the rights deriving from the securities provided and guarantees granted.

Such additional information shall be provided with the remaining information relating to the operation in the same place and time limits for the operation and the form and model to be determined by the Minister of Finance.

Also the Company of Management of the Systems of Registration, Compensation and Settlement of Securities or, where appropriate, the entity that performs the functions of registration, clearing and settlement of the markets or organized systems of securities trading referred to in Article 31 (4) of Law 24/1988 of 28 July 1988 on the Securities Market shall provide the tax administration with information relating to the number of the loan operation, the identification and number of the securities provided, the tax identification number of the financial institutions they intermediate or record the transaction, the date of incorporation and cancellation, as well as the guarantees of the transaction when they were constituted or delivered through the systems managed by that operation.

Additional 19th disposition. Amendment of the seventh final provision of Law 36/2003, of November 11, of Economic Reform Measures.

The wording given to the seventh final provision of Law 36/2003, of 11 November, of Measures of Economic Reform (coming from the Royal Decree Law of 25 April), which will be drafted as follows, is amended. form:

" Final Disposition seventh.

The exemption contained in Article 20 (1) of Law No 37/1992 of 28 December 1992 of the Value Added Tax shall apply to the postage of postal items effected by third parties operating in the the name and on behalf of the operator to whom the provision of the universal postal service is entrusted by means of impressions or prints made with franking machines. '

320th additional disposition. Tax benefits applicable to the "IV Centenary of the Quixote".

1. The celebration of the "IV Centenary of the Quixote" will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of December 23, of Tax Regime of the Entities without Fines Lucrative and the Tax Incentives to Patronage.

2. The duration of the programme of support for this event shall be from 1 January 2004 to 31 December 2005.

3. The certification of the adequacy of the expenses and investments made to the objectives and plans of the program will be the competence of a Consortium that will depend on the Ministry of Education, Culture and Sport, that will be created according to the Article 27 (2) (b) of that Law 49/2002.

4. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific activities plans and programmes shall be carried out by the Consortium referred to in paragraph 3.

5. The tax benefits of this program shall be the maximum established in Article 27.3 of Law 49/2002.

Additional twenty first disposition. Change of name of the Board of Accountants of the Court of Auditors, group B.

1. The Diplomatic Corps of the Court of Auditors shall be referred to as the Technical Audit and External Control Body of the Court of Auditors, group B.

2. The staff who access the Court of Auditors, through the selective tests for admission to the Body of Qualified Accountants of the Court of Auditors, convened as a result of the offer of public employment for the year 2003, shall be appointed as official of the Career of the new Technical Audit and External Control Body of the Court of Auditors.

Additional twenty-second disposition. Development Aid Fund.

One. Object.

The Development Assistance Fund (FAD) aims to provide credits and funding lines in concessional terms and, exceptionally, grants in favour of developing countries. Capital contributions and financial contributions, whether ordinary or extraordinary, may also be carried out by financial institutions or public trust funds of a multilateral nature to which Spain is a member of or underwrite, to the effect, the relevant financing agreement or agreement.

The basic objectives are to contribute to the economic and social development of the recipient countries through the financing of projects that contribute to this end, to promote the internationalization of the Spanish economy through the economic and commercial relations of Spain with other countries and areas of economic integration and the presence of Spain in multilateral financial institutions.

Two. Financing of operations from the Development Assistance Fund.

1. The SDF will be able to grant loans and funding lines in concessional terms, and grants to foreign states and public institutions and to public or private companies resident abroad. Capital contributions and financial contributions may also be made to multilateral financial institutions or trust funds of which Spain is a member or to the effect of the corresponding agreement of funding.

2. Concessional funding and funding, as well as grants to States, foreign public institutions or public or private enterprises resident abroad under the Development Assistance Fund will be allocated to the Fund. financing of development projects in these countries, for which the beneficiary acquires Spanish goods and services, or alternatively, from any source other than the Spanish one where there are reasons, appreciated by the Ministry of Economy, to justify it. Funding lines can also be made available to the beneficiary countries in order to promote productive activity, in particular small and medium-sized enterprises.

In credits granted to public or private companies resident abroad, it will be necessary for the corresponding States to directly guarantee the credit operation.

The financial conditions for concessional credit and financing lines shall be established in accordance with the requirements laid down in the OECD Agreement on Export Credit Guidelines with Support Official, or in those other treaties or international agreements that replace or supplement that.

When situations of war, earthquakes or natural disasters of singular gravity or other exceptional circumstances occur in the beneficiary country, the Government may authorise the carrying out of donations from the SDF, without prejudice to the general provisions of paragraph 3 of this paragraph, as regards the carrying out of grants for the financing of studies.

3. In addition, under the Development Assistance Fund, they can be financed:

3.1 Grants to third countries for the following studies and consultancy projects:

Feasibility, pre-feasibility or feasibility studies related to a specific investment project, necessary for the beneficiary country.

Sector-wide studies, related to the development and planning of economic sectors or priority regions for the beneficiary country and for Spain.

Consultancy for institutional modernization of an economic nature, in countries of special interest to Spain.

3.2 Contributions to technical assistance funds in multilateral financial institutions to promote the participation of Spanish companies and professionals in the activities of these institutions.

Three. FAD resources.

For the annual coverage of the FAD's financial needs, the General Budget Law of the State will provide a budgetary envelope, which will be added to the resources from the refunds. or onerous disposals of loans and loans granted, as well as those other economic flows from interest and commissions accrued and charged for the performance of such financial assets.

The budget allocation set out in the General Budget Law of the State will be disbursed and transferred to the Official Credit Institute, the State's financial agent, according to the needs of the Fund.

In addition to establishing the allocations that will be incorporated annually into the SDF, the General Budget Law of the State will set annually the maximum amount of the operations that, as a whole, will be authorized by the Council of Ministers in that financial year in charge of the Fund.

They shall be deemed to be excluded from the limitation referred to in the preceding paragraph, the authorisations of the renegotiation of claims previously granted from the Fund, provided that they are carried out in compliance with the relevant bilateral or multilateral agreements for the renegotiation of the foreign debt of the borrowing countries, in which Spain is a party. The validity of these renegotiation agreements will be produced through the authorization of the Council of Ministers.

Four. Military equipment.

No operation involving the supply of arms or military equipment to the countries benefiting from the SDF may be financed from the SDF.

Five. Management of the SDF.

The management, administration, monitoring and evaluation of the activity of the Development Assistance Fund corresponds to the Ministry of Economy, through the Secretariat of State of Trade and Tourism, without prejudice to the specific to the Ministry of Foreign Affairs of Law 23/1998 of 7 July 1998 on International Cooperation for Development.

Six. Identification, selection and award of projects.

1. It is up to the authorities of the beneficiary country to select the projects to be financed from the Development Assistance Fund in agreement with the Spanish Ministry of Economy. The identification of projects will take into account the needs prioritized by the country and the international standards on project financing in concessional terms.

2. The award of the projects financed from the SDF and the recruitment of the implementing companies for them, corresponds to the beneficiary country of the financing, according to its rules of recruitment, as part of its own development strategy.

3. The Ministry of Economy will collaborate with the authorities of the beneficiary countries, offering information on the companies that with the appropriate social object will be registered in the Register of Tenderers of the Ministry of Economy, or similar which you have as a substitute for the former fulfilling the same institutional functions.

In any case, the Spanish companies that would have been selected for the execution of a project from the SDF will have to prove as a prerequisite in order to be able to take part in the project to be found in the compliance with their tax obligations and with the social security, through the contribution in each case and in relation to each project of the corresponding accreditation certificates issued by the competent bodies. Similarly, companies wishing to take part in the participation in FAD projects will not be able to find themselves in any of the prohibitions established by the law of public administration contracts. For this purpose, and for each operation in which they take part, the corresponding responsible statement must be provided. Failure to comply with this requirement may result in the revocation of the credit or aid, and the imposition of the corresponding penalty in accordance with paragraph 9 of this provision.

4. The Ministry of Economy, as the manager of the Development Assistance Fund, will promote with all the means at its disposal the application of the principles of transparency and concurrence in the procedures for the award of the beneficiary countries and will be able to make available the necessary resources to ensure efficiency in the procedure for the identification, selection and award of projects.

To this end, the Development Assistance Fund may be financed from the Development Assistance Fund to provide support for the identification and definition of projects eligible to be financed from the Fund, as well as the technical assistance required for the tendering and monitoring of projects.

5. The Ministry of Economy, as the manager of the Development Assistance Fund, will encourage the adoption by business organisations or groups of companies of a code of behaviour that will oblige them to act in accordance with principles of good faith and responsibility for their actions relating to projects receiving financial assistance from the SDF.

Seven. Processing and approval of operations from the Development Assistance Fund.

1. Inter-Ministerial Commission of the Development Assistance Fund.

The Inter-Ministerial Commission of the Development Assistance Fund will examine all funding proposals under the SDF that are presented to it by the Ministry of Economy either on its own initiative or at the suggestion of the The Foreign Ministry, when it considers that it will contribute to the best execution of foreign policy, will decide on the opportunity for them to be elevated to the Council of Ministers. The Ministry of Economy, through the Directorate-General for Trade and Investment, will assess the financing proposals from the SDF with a view to its presentation to the FAD Inter-Ministerial Commission.

The Inter-Ministerial Commission of the Development Assistance Fund shall be constituted as follows:

President: the Secretary of State for Trade and Tourism of the Ministry of Economy.

First Vice President: the Director General of International Economic Relations at the Ministry of Foreign Affairs.

Second Vice President: the Director General of Trade and Investment in the Ministry of Economy.

Vocals: the Director General of International Finance of the Ministry of Economy, the Deputy Director General of External Debt Management and Project Evaluation of the Ministry of Economy, the Deputy Director General of the Institutions Multilateral Finance Ministry of the Ministry of Economy, the Chief of Staff of the Secretary of State for Trade and Tourism, a representative of the Technical General Secretariat of the Ministry of Economy, a representative of the Directorate General of the Treasury and Financial Policy, a representative of the Bank of Spain, a representative of the Secretary of State for International Cooperation and for Ibero-America of the Ministry of Foreign Affairs, a representative of the Spanish Agency for International Cooperation of the Ministry of Foreign Affairs, a representative of the Ministry of Foreign Affairs Hacienda, a representative of the Ministry of Development, a representative of the Ministry of Agriculture, Fisheries and Food, a representative of the Ministry of Science and Technology, a representative of the Ministry of the Interior and a representative of Presidency of the Government.

Secretary: a representative of the Official Credit Institute, appointed by its President, who will act with voice but without a vote.

Rapporteur: The Deputy Director General for Financial Promotion of Exports of the Ministry of Economy, who will act with voice but without a vote.

All members of the Commission may appoint alternates, in which case the appearance of the substitute for the meeting shall be equivalent to the assistance, for all purposes, of the member of the replaced Commission.

The replacement shall be granted in writing for each meeting, and shall be credited to the Secretary of the Commission at the beginning of each of the meetings in which it is to take effect.

2. Council of Ministers.

All operations financed by the SDF, including the renegotiation of the credits, will have to be previously authorized by the Council of Ministers.

the FAD Inter-Ministerial Commission will raise its recommendations to the government through proposals of the Council of Ministers ' Agreement, which will be presented by the Ministry of Economy, except for social development operations. basic, whose proposals will be jointly presented by the Ministry of Economy and the Ministry of Foreign Affairs.

Eight. Basic social development projects.

Basic social development projects will be dealt with in accordance with the provisions of Article 28.2 of Law 23/1998 of 7 July 1998 on International Cooperation for Development as well as on Royal Decree 28/2000 on joint administration by the Ministry of Economic Affairs and the Ministry of Foreign Affairs of concessional credits for basic social development projects.

Nine. Monitoring and evaluation of projects funded from the SDF.

The Ministry of Economy, as the manager of the Development Assistance Fund, will guarantee with all the means at its disposal the efficient and efficient use of the funds, for which it will be possible to contract with the SDF the control, monitoring and evaluation of the various projects and aid which have been or are to be financed from the Fund.

For these purposes, the companies that have been awarded the projects financed by the SDF, as well as the financial institutions involved in the operation, must make available to the Spanish authorities how much information is requested on project development.

The Spanish State reserves the right to leave without effect the financing granted in the event of non-compliance with the conditions to be established. The Spanish State shall also cease the appropriations and other aid granted from the SDF where the existence of a crime of corruption is established for foreign officials under the terms laid down in Article 445 (a) of the Treaty. Criminal Code.

In such cases, the Spanish company or the contracting authority responsible for the breach or the class of infringement for this prevented precept, may be sanctioned with a prohibition of being favored with the award of a project or operation with financing or assistance from the SDF for a period of up to five years, without prejudice to the need to make effective in any case, through the appropriate and legally intended route, the responsibilities of another type in which the The infringer could have incurred. The scope of the prohibition shall be assessed in the light of the existence of the intention or manifest bad faith in the employer and the entity of the damage caused to the Spanish public interests. The procedure will be initiated by the Directorate-General for Trade and Investments, and will be resolved by the Secretary of State for Trade and Tourism on the proposal of the aforementioned Directorate General. It will be governed by the provisions of Royal Decree 1398/1993 of 4 August, by which it approves the Rules of Procedure for the exercise of the authority sanctioning the Administration.

The infringement will be prescribed at two years from your commission.

Ten. Financial Agent.

The Official Credit Institute will formalize, in the name and representation of the Spanish Government and on behalf of the State, the corresponding credit, loan or donation agreements. It shall also provide the services of technical instrumentation, accounting, cash, control, recovery and recovery and, in general, all financial instruments relating to the operations of assets authorised by the SDF, without prejudice to the powers which are established in the field of control by the recast text of the General Budget Law, approved by Royal Decree No 1091/1988 of 23 September 1988 and other laws in force.

On the instructions of the Ministry of Economic Affairs, and as a financial agent of the SDF, the Official Credit Institute may contract the operations referred to in paragraphs 6, number 4, and nine of the FAD. provision. The procurement procedure shall be in accordance with the specific regulatory provisions concerning the recruitment of the institute.

Annually, from the SDF, after authorization by the Council of Ministers Agreement, the Institute of Official Credit shall be compensated for the expenses incurred in the development and execution of the function entrusted to it.

Once. Parliamentary control.

1. The Government shall inform the Congress of Deputies and the Senate of the operations authorized by the Council of Ministers from the SDF.

2. In addition, it will send to the legislative chambers an annual report of its activities in detail of the operations approved, the operations being formalised, the contracting companies, the productive sectors eligible for financing. from the Fund and, in general, from the development of ongoing operations over the period covered.

Twelve. Inembargability of funds from the SDF.

The courts, judges and administrative authorities may not, for the debts of the foreign States eligible for payment in Spanish territory, issue any implementing rules or provide for the provision of an embargo against the rights, funds and securities resulting from the implementation, settlement and payment by the Spanish authority or its financial agent, of the loans and loans granted from the SDF.

33rd additional disposition. Amendment of the 10th additional provision of Law 10/2001 of 5 July of the National Hydrological Plan.

In accordance with the provisions of Directive 2000 /60/EC of the European Parliament and of the Council of 23 October 2000, which is incorporated into national law in the Water Act, paragraph 1.a) of the additional provision is repealed. Tenth of Law 10/2001, of July 5, of the National Hydrological Plan.

Consequently, the water system of the Ebro river will be determined in accordance with the legal procedure laid down in the aforementioned Water Law and in its development regulations for all intercommunity basins in Spain.

Twenty-fourth additional disposition. Incompatibilities.

The incompatibility for the simultaneous exercise of functions of public office referred to in Article 181 (2) of Law 33/2003, of 3 November of Patrimony of the Public Administrations, will not be application to the Presidents of the companies referred to in Article 166.2 of that law when the Council of Ministers, acting on a proposal from the Minister for Protection, declares the compatibility for the exercise of the functions of the President of a company and of the functions attributed to a senior position of the General Administration of the State and of the public right dependent on that, in the event that the nature of the purposes of the company is connected with the legally conferred powers to that high office.

Additional twenty-fifth disposition. Amendment of Law 5/1995 of 23 March on a legal regime for the disposal of public shareholdings in certain undertakings.

One. A new wording is given to Article 1 with the following wording:

" Article 1. Scope of subjective application.

1. This law shall apply exclusively to entities of a commercial nature which, at the date of entry into force of this Law, have a direct or indirect participation of the State in their share capital of more than 25% of this law. and are controlled by the state partner by any of the means established in the commercial law that is applicable, provided that the activity that the entity develops, in itself or through participation in other companies, concurs any of the following circumstances:

a) Preserve essential services or public services formally declared as such.

b) Develop activities subject to law and for reasons of public interest to a specific administrative control regime, especially the subjects who perform them.

(c) to be exempt in whole or in part from free competition in the terms of Article 86 of the Treaty establishing the European Community.

2. Entities of a commercial nature forming part of a group, determined in accordance with Article 4 of Law 24/1988 of 28 July of the Securities Market, are also subject to the provisions of this Law provided that any of the entities referred to in paragraph 1 above have a dominant position and where any of the circumstances referred to therein are present. '

Two. The first paragraph of Article 2 is amended as follows:

" The regime defined in Articles 3 et seq. of this law shall be applicable where the public participation of the state partner in the entities referred to in the previous article is in any of the cases following: (...). "

Three. A new wording is given to Article 3 which remains as follows:

" Article 3. Notification scheme.

1. Where one of the implementing budgets referred to in the previous Article has been produced and thus established in the royal decree referred to in paragraph 6, they may be subject to the duty to be notified to the competent body by the reason for the matter, provided that they produce their effects on the domestic market or relate to assets located in the national territory, the following agreements adopted by the social bodies of the commercial entities referred to in Article 1 of this law:

a) The voluntary dissolution, division or merger of the entity.

(b) The disposal or the lien, in any form and for any title, of the strategic assets or social interests necessary for the performance of the social object of the undertaking and for this purpose to be determined.

c) Replacing the social object.

2. Similarly, where one of the implementing budgets defined in Article 2 of this Law has occurred, in the terms laid down by the royal decree referred to in paragraph 6, they may also be subject to the obligation to be notified to the competent body on the grounds of the matter, provided that its effects on the domestic market are brought about, the following operations:

(a) Operations consisting of acts of provision on social capital which determine, in a single act or several successive acts, the reduction of public social participation in respect of the undertaking subject to the scheme Special provisions of this law, in a percentage equal to or greater than 10 percent.

(b) acquisition, direct or indirect, including through third parties, fiduciaries or interpositions, in a single act or in several successive acts, of social interests or other securities which may entitle, directly or indirectly to the the subscription or acquisition of those, where the provision for at least 10% of the share capital is available.

3. The regulatory standards for public offering for the acquisition of shares for the purposes of:

shall apply to the assumption in paragraph 2.b above.

(a) The qualification as an acquisition of the transactions carried out by groups of companies or natural or legal persons acting in concert;

(b) The computation of shares when the right to vote is available for a different term than that of the Sunday entitlement;

(c) The possession or acquisition of securities or instruments that entitle the subscription or acquisition of social interests.

4. In the case provided for in paragraph 2.b) of this Article, where the transaction is materialised by the formulation of a public offering for the acquisition of shares admitted to trading on a stock exchange, once the offer is authorised The National Securities Market Commission shall not publish the notices relating to the Securities Market Commission, nor shall it begin the period of acceptance as long as the competent body expresses, expressly or presumed, its non-opposition to it.

5. For the purposes of this law, the person acquiring the natural or legal person acting directly as part of the particular operation concerned, as well as any other belonging to the same group, is understood to be the person who is acting in accordance with the provisions of this law. In Article 4 of Law 24/1988, of July 28, of the Securities Market.

For the purposes set out in this Law, the consideration of indirect participation in the company subject to the notification regime shall be considered to be carried out by any company in whose capital it is involved in more than 10% of the percent.

6. The Royal Decree establishing the regime referred to in this article, which shall be agreed upon in the Council of Ministers, on a proposal from the Minister responsible for the matter and after the opinion of the Council of State, shall be in force with prior to the holding of the acts of disposal referred to in Article 2 and shall determine:

a) Your subjective scope of application.

(b) The specific acts of disposal which are subject to notification of the acts referred to in Article 3.

(c) The body competent to issue the relevant resolution.

d) The term of validity.

Except in the case set out in paragraph 2.d) above, it may be modified or deleted by the same formalities as provided for in paragraph 1 of this Article.

7. The content of the actual decrees referred to in paragraph (b) of the preceding paragraph shall be entered in the open sheet in the Register of Trade to the entity subject to the arrangements set out in this Law. It shall be a sufficient title to register, an instance subscribed by the representative of the company subject to such a regime or instance sent by the Undersecretary of the competent Ministry for the reason of the matter, for which the Registrar is required Mercantile with an indication of its contents and the date of publication of the corresponding royal decree in the "Official Gazette of the State". The registration of social acts and agreements subject to notification under this law shall be suspended without prior evidence of non-opposition by the competent body for the reason of the matter.

The above is without prejudice to the fact that the regulatory regulations of the Commercial Registry may specifically regulate access to the content of the actual decree referred to in paragraph 6 (b) of this Regulation. Article. "

Four. A new wording is given to Article 4, which is worded as follows:

" Article 4. Procedure.

1. The competent body may object to acts and agreements which have been notified to it within a period of not more than one month from the date on which the notification to which the acquiring entity or person carries out the notification is entered in the register. (a) the administrative body referred to in Article 1 (2) of Regulation (EC) No Regulation of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council the market and system subject to regulation, the time limit for the period until the end of the the report is issued.

In any event, where the significance and complexity of the operation so warrant, the said body may decide to give reasons within the first 10 days of the period of one month preceding the extension of the time not more than half of the time, communicating it to the interested or interested party.

2. In the case of the file which is instructed by the competent body, in accordance with the provisions of Law No 30/1992 of 26 November 1992, the regulatory body will be required to inform the functioning of the markets and systems in which it operates. the undertaking submitted to the scheme established in this law in order to assess the concurrency of the criteria referred to in Article 5 (2) of this law.

3. During the period referred to in paragraph 1, the effectiveness of the agreements and acts referred to in Article 3 shall be suspended. In the case of acts of provision on capital, the political rights arising from the corresponding shareholding shall be suspended during the period of time.

4. The administrative procedure referred to in the preceding paragraph may be terminated by means of a subscription to an agreement on the characteristics of the agreement or social act subject to approval, on a proposal from both the acting and the interested or interested.

5. In any case, they suspend the calculation of the time limit laid down in paragraph 1 of this Article:

(a) The requirement to remedy the deficiencies or inadequacies of the notification, in particular in the data on the characteristics of the social acts or agreements concerned, to their due compliance. This requirement can only be practiced once.

b) The formulation of the proposal according to the Administration and until its acceptance or rejection by the interested party.

(c) The intervention of the European Community body responsible for the cases falling within the scope of Regulation EEC 4064/89 of 21 December, as amended by Regulation (EEC) No 2367/90 of 25 July 1990, and for the adoption of any of the decisions provided for in those rules.

(d) the formulation of the consultation of the relevant European Community body by the relevant State body in the cases of merger, division or transfer of ownership or use of business assets and in application of the European Community rules referred to in paragraph (c) above.

6. The competent body shall be deemed not to object to the notified operation or decision if the time limit laid down in paragraph 1 of this Article has not been given express resolution. '

Five. A new wording is given to Article 5, which is worded as follows:

" Article 5. Criteria for the decision of the competent body.

1. In the cases provided for in Article 3, the competent body may, by means of a reasoned decision, object to the act or agreement notified as a result of significant risks or negative, direct or indirect effects on the activities carried out by undertakings, in order to ensure the proper management and provision of services in accordance with the objective criteria specified in the following paragraph.

2. For the purposes set out in the preceding paragraph, the existence of significant risks or negative effects shall be assessed on the basis of:

(a) The property assets to meet the service delivery commitments that correspond to them in accordance with the applicable law.

b) Transparency in the structure of the group to which the institution may eventually be incorporated as a result of the operation and, in general, the existence of difficulties in obtaining the necessary information on development of your activities.

c) In the case of sectors of activity subject to special powers of management and supervision by the public authorities, the links which, as a result of the operation, may be established by the institution concerned with other natural or legal persons, preventing the management and supervision of services which are required by the applicable law to provide the relevant entity.

(d) The possibility of the entity being inappropriately exposed to the risk of any other activities developed by the acquirers.

(e) The risk that the financial structure of the transaction will place on the activities of the entity subject to regulation, and on the resources obtained by those activities, in particular in the case of income of origin regulated that are transferred to activities other than those that originate them.

3. In order to establish whether the proper management and provision of services by undertakings is ensured, it shall be taken into account:

(a) Security in the continuity of the delivery of goods or services in accordance with the obligations laid down by applicable law.

b) Security of supply or uninterrupted physical availability of products or services on the market, at an affordable price and in a manner compatible with the protection of the environment and sustainable development. In particular, protection against the risk of an investment or insufficient maintenance in infrastructure that does not make it possible to ensure, on an ongoing basis, a minimum set of services in accordance with the applicable legislation.

(c) Protection of the general interest in the relevant sector concerned and, in particular, the guarantee of adequate maintenance of the sectoral policy objectives. "

Six. Article 6 is amended as follows:

" Article 6. Effects.

1. There will be no effect:

(a) Acts and agreements that have not been notified in accordance with the provisions of this law.

(b) Acts and agreements to be carried out with the opposition of the competent body in accordance with the provisions of this law.

(c) Agreements adopted by any social body, where it would have been necessary for the establishment of such a body or for the adoption of such agreements to take into account social interests whose acquisition has not been notified in accordance with the provided for in this law, shall be carried out with the opposition of the competent body or whose political rights are not exercisable for being on hold during the period referred to in Article 4 (2

.

2. Without prejudice to the other consequences provided for in the legal order, in the case of acquisitions of social interests in which the limit set for this purpose is exceeded, the acquirer or acquirer may in no case exercise the same rights. political rights corresponding to the excess. In the event of a further transfer of the shares corresponding to such excess, the prohibition on the exercise of political rights shall be prohibited until such time as the competent body's decision on the third acquirer falls. which may not be granted in the event of concerted action with any previous acquirer.

3. The competent authority to resolve shall be entitled, in any event, to the exercise of the actions of challenge of the acts and agreements referred to in this Article, and to request the suspension of such acts, compliance with the provisions of the procedural rules. "

Seven. The additional provision of Law 5/1995, of 23 March, is worded as follows:

"The provisions of this law are without prejudice to the provisions of the sectoral rules applicable in each case."

Eight. Paragraphs 2 and 3 of the first provision of Law 5/1995 of 23 March, which are worded as follows, are amended as follows:

" 2. Articles 3, with the exception of paragraph 6; 5; 6, except as regards the competent administrative body provided for in paragraph 3, are directly applicable.

3. Articles 1, 2, Article 3 (6), except in the determination of the competent bodies, 4, except as regards the time limit for resolving paragraph 1; and Article 6 (3) as regards the administrative body, are declared as basic competent. "

Nine. A transitional provision is introduced first in Law 5/1995 of 23 March, with the following wording:

" First transient disposition.

1. With effect from 1 January 2004 until 6 February 2006, they shall be subject to the arrangements laid down in this Law, in particular as regards the notification procedure, the procedure and the criteria for the decision of the competent body, the companies listed below:

a) "Repsol YPF, Sociedad Anonima".

b) "Repsol YPF Petroleo, Sociedad Anonima".

c) "Repsol YPF Commercial Oil Products, Company Anonymous".

d) "Repsol YPF Butano, Sociedad Anonima".

e) "North Oil, Company Anonymous".

f) "Repsol YPF Petroleum Research, Company Anonymous".

g) "Repsol YPF Exploration Alga, Sociedad Anonima".

2. The social agreements subject to the regime laid down in this law, provided that their effects on the domestic market are carried out, are as follows:

a) Social object replacement.

(b) The disposal or charge, in any form and for any title, of the strategic assets, parts or shares of the same, of which any of the entities referred to in paragraph 1 are holders, provided that are located on national territory, as follows:

Oil or gas reserves located in the national territory.

Refining facilities located in the national territory.

Natural gas storage facilities.

Storage facilities for petroleum products and pipelines.

Liquefied petroleum gas (LPG) packaging facilities, as well as raw product storage capacity exceeding 5,000 tonnes.

Except for the disposal or taxation of such assets carried out among the undertakings referred to in paragraph 1, in which case it is sufficient simply to inform by means of a communication addressed to the same body as competent for the purposes provided for in this law.

(c) Disposal or charge, in any form and for any title, of shares or securities representative of the capital of which it is the holder of "Repsol, Sociedad Anonima", in any of the other entities included in paragraph 1 previous.

3. It is also subject to the regime established in this law, provided that its effects on the domestic market, direct or indirect acquisition, including through third-party fiduciaries or interpositions, of shares of "Repsol YPF, Sociedad" Anonymous ", or any of the other entities included in paragraph 1 or other securities which may directly or indirectly entitle, to the subscription or acquisition of such securities, where the provision for at least the provision of the 10 percent of the corresponding share capital.

4. Without prejudice to the foregoing, the social agreements of the companies referred to in paragraph 1 of voluntary dissolution, division or merger shall be reported simply by means of a communication addressed to the same body which is competent for the purposes of provided in the preceding paragraphs.

In any event, the notification regime established in this law, the acts and social agreements for the disposal or taxation, in any form and for any title, of the assets referred to in paragraph (b) of the paragraph 2 and that the companies included in paragraph 1 have been granted to the companies resulting from a division or merger.

The cases in which the corporate operation is carried out within the group of undertakings referred to in paragraph 1 shall be exempt from the provisions of the preceding paragraph. '

Ten. A second transitional provision is introduced in Law 5/1995 of 23 March, with the following wording:

" Second transient disposition.

1. With effect from 1 January 2004 and up to 18 February 2007, the arrangements laid down in this law, in particular as regards the notification procedure, the procedure and the criteria for the decision of the competent body, shall be subject to the procedure laid down in this law. The following companies:

a) Telefónica, Sociedad Anonima.

b) Telefónica Moviles, Sociedad Anonima.

(c) Telefónica Moviles España, S.A.U.

d) Telefónica de España, S.A.U.

2. The social agreements which are subject to the arrangements laid down in this law are, in so far as their effects on the domestic market, the disposal or taxation of the strategic assets, parts or shares, in any form and by any means If they are located in a national territory, they shall be holders of the same as Telefónica de España S.A.U. and Telefónica Moviles de España S.A.U.:

1. Ordered set of communication equipment and carriers and associated infrastructure, provided that they are in Spanish territory and are part of any of the following categories:

a) Coaxial cable.

b) Optical fiber cable.

c) Interurban peer cable.

d) Subscriber networks.

e) Connections between secondary nodes in Madrid and Barcelona.

2. Central transit stations and buildings housing them.

3. International Central and Buildings that host them.

4. Underwater Cables.

5. º participations in societies or consortia dedicated to the exploitation of satellites or submarine cables.

6. Terre satellite stations.

7. º Coastal cable tie stations.

3. Except for the disposal or taxation of such assets carried out among the undertakings referred to in paragraph 1, in which case it shall be sufficient simply to inform by means of a communication addressed to the same body which is competent for the purposes of provided for in this law.

4. Disposal or charge, in any form and for any title, of shares or securities representative of the capital of which it is the holder of Telefónica, S.A., in Telefónica de España, S.A.U., which involves the loss of control of the same or the sale of a more than 50 percent participation.

5. Disposal or charge, in any form and for any title, of shares or securities representative of the capital of Telefónica, S. A., in Telefónica Moviles, S. A., which assume the loss of control of the same or the sale of a holding more than 50 percent.

6. Disposal or charge, in any form and for any title, of shares or securities representative of the capital of Telefónica Moviles, S. A., in Telefónica Moviles España, S.A.U., which assume the loss of control of the same or the sale of a more than 50 percent participation.

7. Replacement of the social object of Telefónica Moviles España, S.A.U., involving the abolition of the activities necessary for the provision of telecommunications services.

8. Without prejudice to the foregoing, it shall also be subject to the arrangements laid down in this law, provided that they have their effect on the domestic market, direct and indirect acquisition, or over-coming, including through third-party trustees or Shares of Telefónica, S. A., or Telefónica Moviles, S. A., or other securities which may be directly or indirectly entitled to the subscription or acquisition of such shares, where the provision for at least 10 is made available percent of the corresponding share capital.

However, and as a result of their status as listed companies, except as provided for in the previous paragraph, only financial acquisitions which do not have as their object the participation in the control and/or the Management of Telefónica, S. A., and Telefónica Moviles, S. A.

9. Without prejudice to the above paragraphs, the social agreements of the companies referred to in paragraph 1 of voluntary dissolution, division or merger shall be reported simply by means of a communication addressed to the same body as is competent for the purposes set out in the preceding paragraphs.

In any event, the notification regime established in this law, the acts and social agreements of the disposal or the lien, in any form and for any title, of the assets referred to in paragraph 2 shall be subject to the notification procedure. ownership of the companies listed in paragraph 1 have been brought by the companies resulting from a division or merger.

The cases in which the corporate operation is carried out within the group of undertakings referred to in paragraph 1 shall be exempt from the provisions of the preceding paragraph. '

Once. A third transitional provision is introduced in Law 5/1995 of 23 March, with the following wording:

" 1. With effect from 1 January 2004 and up to 8 June 2007, the arrangements laid down in this law, in particular as regards the notification procedure, the procedure and the criteria for the decision of the competent body, shall be subject to the procedure laid down in this law. The following companies:

a) Endesa, Sociedad Anonima.

b) Endesa Generación, Sociedad Anonima.

c) Endesa Electrical Distribution, Limited Company.

2. They shall be subject to the arrangements laid down in this Law, provided that their effects on the domestic market, acts and social agreements relating to direct or indirect acquisition, including through third parties, such as trustees or interposts, are not disclosed. shares of "Endesa, Sociedad Anonima", and of the companies included in the preceding paragraph or other securities, securities or rights which may be entitled, directly or indirectly, to the subscription or acquisition of such securities or other securities, where the latter has the consequence the provision on at least 10 percent of the capital of "Endesa, Sociedad Anonima", or of the rest of the companies listed in the previous paragraph.

Notwithstanding the foregoing, and as a consequence of their status as listed companies, except as provided in the preceding paragraph, only financial acquisitions that do not have as their object the participation in the control and/or the management of the entities referred to in paragraph 1.

Also subject to the regime established in this law, the acts and social agreements of alienation or lien, in any form and for any title, of the shares or titles representative of the capital of which is a holder "Endesa, Sociedad Anonima", in any of the other companies listed in the previous paragraph. For these purposes, any other securities which may be entitled, directly or indirectly, to the subscription or acquisition of the shares shall be equated with the shares.

3. Without prejudice to the foregoing, the social agreements of the companies referred to in paragraph 1 of voluntary dissolution, division or merger shall be reported simply by means of a communication addressed to the same body which is competent for the purposes of provided for in the preceding paragraphs. "

Twelve. A fourth transitional provision is introduced in Law 5/1995 of 23 March with the following wording:

" Fourth transient disposition.

1. With effect from 1 January 2004 until 23 March 2004, which may be extended for two years, the procedure laid down in this law, in particular as regards the notification procedure, the procedure and the criteria for the decision of the Member State, shall be subject to the procedure laid down in that law. competent body, the following companies:

a) "Indra Sistemas, Sociedad Anonima".

b) "Indra EMAC, Sociedad Anonima".

c) "Indra Space, Anonymous Society".

2. In relation to "Indra Sistemas, Sociedad Anonima", the company's head company, which is set out in the previous paragraph, the agreements and acts subject to the arrangements provided for in this provision, provided that they produce their effects on the national market or refer to those located in national territory, shall be construed as referring to the strategic assets or the part thereof, whatever their nature, assigned to related activities, products, programs or services with national defence and even if the same can be used for uses other than those of the national defense itself.

3. The limitations set out in this provision, as regards the acquisition of shares representing the share capital of the companies referred to in paragraph 1, also affect 'Indra Sistemas, Sociedad Anonima'.

4. The social agreements subject to the regime established in this law are as follows:

(a) Replacing the social object that involves the removal of the activities necessary for the provision of services related to national defence.

b) Disposal or charge, in any form and for any title, of the assets, materials or intangible assets, parts or shares of the same which, under any form of ownership, are being used by any of the entities to which this provision applies, provided that they are included in the scope of this provision.

Except for the disposal or taxation of such assets carried out among the undertakings of the group referred to in paragraph 1, in which case it is sufficient simply to inform by means of a communication addressed to the same body as competent for the purposes provided for in this law.

(c) In any event, the disposal of assets referred to in paragraph 2 of this provision, both by the "Indra Sistemas, Sociedad Anonima" itself and the companies referred to in paragraph 1, provided that it affects more than 10% of the total consolidated assets of the Indra group, according to its latest Balance Sheet approved by the General Board, except that the disposal of these assets carried out among the companies of the group of companies that is collected in the paragraph 1, in which case it is sufficient simply to inform by means of communication addressed to the same body as is competent for the purposes set out in this law.

5. Without prejudice to the foregoing, the social agreements of the companies referred to in paragraph 1 of voluntary dissolution, division or merger shall be reported simply by means of a communication addressed to the same body which is competent for the purposes of provided in the preceding paragraphs.

In any event, the notification regime established in this law, the acts and social agreements of the disposal or the lien, in any form and for any title, of the assets referred to in paragraph 2 shall be subject to the notification procedure. ownership of the companies listed in paragraph 1 have been brought by the companies resulting from a division or merger.

The cases in which the corporate operation is carried out within the group of undertakings referred to in paragraph 1 are exempted from the provisions of the preceding paragraph.

6. The acquisition, direct or indirect, including through third-party trustees or interpositions, of shares of 'Indra Sistemas, Sociedad Anonima', or any of the other entities, is also subject to the arrangements provided for in this law. (a) in paragraph 1 or other securities which may be entitled, directly or indirectly, to the subscription or acquisition of such securities, where the provision for at least 10% of the share capital is made available; corresponding, or allow a certain shareholder or group of shareholders, defined in accordance with the Article 42 of the Trade Code shall exceed that percentage. Also, the acquisition of shares by any shareholder or group of shareholders who already own 10 percent of the corresponding share capital will require the same authorization.

Notwithstanding the foregoing, and as a consequence of their status as listed companies, except as provided in the preceding paragraph, only financial acquisitions that do not have as their object the participation in the control and/or the management of the entities referred to in paragraph 1.

Also, they are subject to the regime established in this law, the disposal or taxation, in any form and for any title, of shares or securities representative of the capital of which it is the holder ' Indra Sistemas, Sociedad Anonymous ' in any of the companies referred to in paragraph 1, where the same may have effects equivalent to those referred to in subparagraph (b) of paragraph 4.

For the purposes of the preceding paragraph, any other securities that may be entitled, directly or indirectly, to the subscription or acquisition of the shares shall be equal to the shares. "

Thirteen. A fifth transitional provision is introduced in Law 5/1995 of 23 March, with the following wording:

" Transient Disposition fifth.

1. With effect from 1 January 2004 until 3 April 2006, which may be extended for two years, it shall be subject to the arrangements laid down in that law, in particular as regards the notification procedure, the procedure and the criteria for the decision of the competent body, the company "Iberia, Lines Aeréas de España, Sociedad Anonima".

2. The social agreements subject to the regime laid down in this law, provided that they have their effects on the domestic market or relate to assets located on national territory, are as follows:

a) Replacing your social object.

b) Disposal or charge, in any form and for any title, of the tangible or intangible assets, parts or quotas of which are the same as the holder "Iberia, Airlines of Spain, Sociedad Anonima", provided that This would prevent or substantially affect the capacity of "Iberia, the Spanish Airlines, the Anonima Company", to operate the air passenger and freight services.

3. It is also subject to the notification procedure to the Ministry of Economic Affairs, in the terms and with the consequences provided for in this law, the acquisition, direct or indirect, including through third-party fiduciaries or interpositions, of shares of "Iberia, Lines Aéreas de España, Sociedad Anonima", or other securities which may be entitled, directly or indirectly, to the subscription or acquisition of those securities, where the provision for at least 10% of the capital is made available social security.

Notwithstanding the foregoing, and as a consequence of its listed company status, except as provided in the preceding paragraph, any purely financial acquisitions that do not have as their object the participation in the control and/or the management of the entity referred to in paragraph 1.

4. Without prejudice to the foregoing, the social agreements for voluntary dissolution, division, or merger shall be reported simply by means of a communication addressed to the same body which is competent for the purposes set out in the preceding paragraphs.

In any event, the notification regime established in this law, the acts and social agreements for the disposal or taxation, in any form and for any title, of the assets referred to in paragraph (b) of the paragraph 2 and that the companies resulting from a division or merger have been brought to the companies of their ownership. "

Fourteen. A new transitional provision is introduced, sixth in Law 5/1995, of 23 March, with the following wording:

" Transient disposition sixth.

The derogation from the notification scheme, as a result of the condition of companies listed in the entities referred to in the second to fifth transitional provisions, of acquisitions of shares or other securities, which allowing the provision of at least 10% of the share capital concerned to be considered to be purely financial for not having as its object the control and/or management of the entity concerned, is without prejudice to the any case submitted to it, in the terms and with the consequences provided for in this Law, from the moment when the takeover or the participation in the management of the entity is effectively exercised. '

Fifteen. A new fourth final provision is introduced in Law 5/1995 of 23 March, with the following wording:

" Final disposition fourth.

In the open sheet for each of the entities covered by the arrangements laid down in the first, second, third, fourth and fifth transitional provisions of this Law, the acts of specific provision shall be entered are subject to notification of among those collected in the same. It shall be a sufficient title to register, an instance subscribed by the representative of the company subject to such a regime or instance sent by the Undersecretary of the competent Ministry for the reason of the matter, for which the Registrar is required Commercial for the consecration of the notification procedure, with an indication of its contents. The registration of social acts and agreements subject to notification under this Law shall be suspended without prior evidence of non-opposition by the competent body for the reason of the matter.

The above is without prejudice to the fact that the regulatory rules of the Trade Register may specifically regulate access to the same acts of provision which are subject to notification under the terms of the set in the preceding paragraph. "

Additional twenty-sixth disposition. Validity of the scheme established by Law 5/1995 of 23 March on the disposal of public shareholdings by certain undertakings.

The references to the authorisation regime which are laid down in the existing rules which apply to the notification scheme provided for in Law 5/1995 of 23 March, as amended by the provision, are replaced by the following: additional twenty-fifth of this law.

Notwithstanding the foregoing, the provisions of the regulatory range dictated for their development or execution remain in force as soon as they are not opposed to the provisions of that law as amended in accordance with that law.

And as soon as you do not object to the provisions of that law as amended by the additional twenty-fifth provision of this law, they shall apply:

Real Decreto 3/1996, de 15 de enero, de aplicación a Repsol SA y a certainos sociedades de su Grupo de la Ley 5/1995, de 23 de marzo;

Real Decreto 8/1997, de 10 de enero, de aplicación a Telefónica de España, S. A., y a Telefónica Moviles, S. A., de la Ley 5/1995, de 23 de marzo;

Royal Decree 929/1998, of 14 May, of application to Endesa, S. A., and certain companies of its group of Law 5/1995, of March 23;

Royal Decree 482/1999, of 18 March, implementing Indra Sistemas, S. A., and certain companies of its group of Law 5/1995, of 23 March;

Royal Decree 343/2000, of 4 April, of application to Iberia, Lines Aéreas de España, S. A., of Law 5/1995, of March 23.

In any event, the provisions of the additional twenty-fifth provision of this law shall apply to the operations which are in the process of the entry into force of the law.

Additional twenty-seventh disposition. Legal regime for products derived from grapes and wine.

The processing, circulation and trade of products derived from grapes and wine, and in particular wine vinegar, aromatised wines, brandy, pomace spirit and must, shall be governed by the provisions laid down in Article 3 (1) of the Treaty. contained in its specific rules, with the application of Law 24/2003 of 10 July, of the Vina and of Wine, as appropriate.

An additional twenty-eighth disposition. Amendment of Law 3/1981, of March 25, of creation of Garajonay National Park.

The fourth article of Law 3/1981, of March 25, of the creation of the National Park of Garajonay, is amended, remaining as follows:

" Article 4. Peripheral zone of protection.

One. A peripheral area of continuous and peripheral external protection is defined in order to ensure complete protection of the natural resources which have justified its creation and to avoid possible ecological and landscape impacts from outside. Their geographical boundaries are those set out in Annex II to this Act.

Two. For this purpose, the competent administration shall address the management of such a peripheral area of protection, in such a way as to prohibit, in general terms, new buildings, except those of public interest, as well as conservation and maintenance of existing buildings.

Three. Exceptionally, and in the existing population centres, the corresponding planning instruments may authorise new buildings designed to cope with the natural growth of the stocks currently settled in those areas. cores, as well as the rehabilitation of pre-existing buildings for rural tourism.

In those population centers with concentrated construction, new buildings may be authorized to allow their colmatation with the same destination as in the previous paragraph.

In all cases, the favourable report of the Board of Trustees shall be required for authorization, unless the area has detailed planning included in the relevant planning instrument, approved and in force, in which The granting of the license shall be transferred to the Patronato del Parque within ten days, for its knowledge and effects.

Four. The competent administration in the field of planning shall take the necessary measures to protect soil, gea, flora, fauna, landscape, waters and other natural elements, preventing the introduction of exotic animal or forestry species and the transformation of forested areas, which must be maintained in their natural vocation.

Five. These measures will also provide for the conservation of traditional agricultural systems in the area. "

Additional twenty-ninth disposition. Amendment of Article 32 of Law 34/1998 of 7 October of the Hydrocarbons Sector.

Article 32 of Law 34/1998 of 7 October of the Hydrocarbons Sector is worded as follows:

" Article 32. Activities in the marine subsoil.

The activities covered by this title which are carried out in the subsoil of the territorial sea and in the other marine funds that are under national sovereignty will be governed by this law, by the legislation in force of coasts, sea territorial, exclusive economic zone and continental shelf, and by international agreements and conventions of which the Kingdom of Spain is a party.

When activities occur in those areas, whether or not in land areas, prior reporting by the affected autonomous community will be required in the process of granting deposits and storage. underground hydrocarbons. "

Additional 30th disposition. Programming obligations and limitations on the broadcast of television services.

1. The holders of concessions for the provision of the public service of state or regional television provided for in the additional 44th provision of Law 66/1997 of 30 December 1997 on tax, administrative and administrative measures social order, and at local level referred to in Law 41/1995, of December 22, of Local Television by Land waves will be obliged to issue original television programs for a minimum of four hours daily and 32 weekly.

For these purposes, the following rules will be followed:

(a) No television programmes shall be considered to be emissions consisting of fixed images or times for advertising, teleshopping and promotional games and contests, including emissions consisting of consultations and Live distance games with the participation of the viewers.

(b) Original programmes shall not be considered as those which consist of the mere reissuance of television programmes whose dissemination has been carried out or is being carried out on the other hand.

(c) In the case of broadcast services within the scope of national coverage, both the programming issued with a national coverage area and that whose coverage area is limited for each of the zones shall be computed. territorial which, where appropriate, permits the disconnection, without in any case the daily duration of the programming with such limited coverage may exceed the daily duration of the programming with national coverage.

2. Concession holders for the provision of public digital terrestrial digital television services referred to in paragraph 1 above may simultaneously issue the same programming, with the following limitations:

a) You can only connect your broadcast services to simultaneously issue a given schedule, for a maximum of five hours per day and twenty-five weekly.

b) Reglamentarily will be determined when there is overlap, in the schedules of issuance of the same program.

c) Four of the hours of issue of the original programmes referred to in paragraph 1 of this Article shall be between 13 and 16 hours and between 20 and 23 hours and shall be correspond to content related to the territorial scope of coverage of the broadcasting service for which the licence is granted, without prejudice to other content which may be authorised for issue during the cited time periods.

Additional 30th disposition. Amendment of Law 41/1995, of December 22, of Local Television by Land Waves.

The second transitional provision of Law 41/1995, of December 22, of Local Television by Land Waves is amended by the addition of two new paragraphs of the following tenor:

" Second transient disposition.

5. The awarding of concessions for the provision of public service of Terrestrial Digital Television subject to Law 41/1995, of December 22, of Local Television by Terrestrial Waves, will be able to use analogue technology for the diffusion of their for two years from 1 January 2004, provided that the availability and planning of the spectrum established in the National Television Plans so permit, in the framework of the regulatory regulation of the domain public radio. To these effects, the concessionaires, will present to the Secretariat of State of Telecommunications and the Information Society the necessary technical solutions that allow the emission with analogue technology, without therefore understanding acquired rights of use of the public radio domain other than those recognised in the relevant concessional title. After the deadline, those will have to issue with digital technology and adapt to the forecasts contained in the National Technical Plan of the Local Digital Television.

6. The Government is enabled to amend the deadline referred to in the preceding paragraph in the light of the state of development and penetration of digital television broadcasting technology by terrestrial waves. '

Additional 33rd disposition. Amendment of Law 10/1988 of 3 May of Private Television.

One. Article 19 is amended as follows:

" Article 19.

1. Natural or legal persons who, directly or indirectly, participate in the capital or voting rights, in a proportion equal to or greater than five per cent of the total, of a concession company of a public television service may have a significant participation in any other concessionary company of a public television service having the same coverage area and in the same demarcation.

No natural or legal person who, directly or indirectly, participates in the capital or voting rights, in a proportion equal to or greater than five percent of the total, of a public service concessionaire State-wide television, may have a significant share in another concessionaire of regional or local coverage, provided that the population of the demarcations covered in each of these areas by their emissions exceeds 25 percent of the national total.

Likewise, natural or legal persons not included in the preceding paragraph who, directly or indirectly, participate in the capital or voting rights, in a proportion equal to or greater than five percent of the total, a concession company of a public service of regional television may not have a significant participation in any other concession company of a local public television service whose scope is included in the above, provided that the population of the demarcations covered by their emissions exceeds 25% percent of the total autonomy.

In no case will it be possible to have a significant participation in the capital or in voting rights, of public television services of state, autonomous and local television services in the event that they coincide. simultaneously at the same point of receipt of the issue.

2. No concession holder of a public television service may have a significant participation of another company having the same status in the cases referred to in the preceding paragraph.

3. In any event, natural or legal persons who, directly or indirectly, participate in the capital or voting rights, in a proportion equal to or greater than five per cent of the total, of a concessionaire company of a public service television, as well as the concessionaires of a public television service may not, directly or indirectly, designate members of the administrative bodies of more than one company having the status of concessionaire of the public service of television, except in cases where the significant participation in such cases is accepted in accordance with paragraphs 1 and 2 of this Article.

4. For the purposes of this Article, significant participation is considered to be directly or indirectly reaching at least five percent of the capital or voting rights.

5. For the purposes set out in this Article, shares or other securities held or acquired by entities belonging to the same group as defined in the Article shall be deemed to be owned or acquired by the same natural or legal person. Article 4 of Law 24/1988 of 28 July 1988 of the Securities Market, as well as those owned or acquired by other persons acting in their own name but on behalf of that person, in a concerted manner or with a decision-making unit.

It shall be understood, unless proof to the contrary, that the members of the administrative body act on behalf of a legal person or in a concerted manner with it. It will also be presumed that there is concerted action in the following cases:

(a) Between shareholders or legal persons between whom any covenant or mutual participation agreement is mediated in the capital or voting rights;

(b) Between natural or legal persons between whom any gender of an agreement or pact has been concluded in order to adopt or block actions that may significantly influence the competitive strategy of a society in which they participate directly or indirectly;

(c) Among shareholders or holders of voting rights of an entity that can control a company by means of the common exercise of its voting rights, because it exists between the two common interests that favour a joint action in order to avoid mutual harm or to achieve a common benefit by exercising their rights to the participating company;

(d) Between parent companies or dominated groups of competing undertakings between which cross-interest exists;

(e) Among shareholders or holders of voting rights between those who exist or have concluded any kind of agreement or agreement with the aim of jointly managing, in a relevant manner, the programming, the definition or coordination of the business strategy, of the commercial policy of design, management, pricing, management of promotional activities and advertising campaigns, as well as the management of facilities and resources. The existence of covenants or agreements referred to in this letter between shareholders or holders of voting rights and a third party shall determine, directly or indirectly, the existence of concerted action between shareholders or rightholders. If they have subscribed to the third party, they shall vote.

(f) Among shareholders or voting rights holders in which one of the past circumstances has been present in the past in such a way that any common interest can be understood.

In any case, account shall be taken of both the Sunday ownership of the shares and other securities and the voting rights enjoyed under any title.

6. The Secretary of State for Telecommunications and the Information Society or, where appropriate, the competent territorial authority, is entitled, within their respective powers, to the exercise of the actions intended to make effective the limitations imposed in this Article.

7. To determine the population of the demarcation covered by the emissions will be the last Population Register published by the National Statistics Institute.

8. The provisions of this Article shall be without prejudice to the provisions of the sectoral rules applicable in each case. '

Two. An Article 21a is inserted, with the following wording:

" Article 21a.

1. Where, as a result of the circumstances in question, the provisions of Article 19 of this Law are not complied with, or where, for any other reason, the population limits laid down in that provision are exceeded, the natural or legal persons who they shall inform the Secretariat of State of Telecommunications and the Information Society or, where appropriate, the competent territorial authority within one month of the occurrence of such non-compliance. circumstance.

The communication referred to in the preceding paragraph shall be accompanied by a plan of action to remedy the non-compliance.

2. The Secretary of State for Telecommunications and the Information Society or, where appropriate, the competent territorial authority may introduce within one month of receipt of the communication the necessary amendments to the plan of the actions to ensure the remedy of non-compliance.

The Action Plan presented, with the modifications that may be made, in accordance with the provisions of the previous paragraph, shall be fulfilled in any case within the maximum period of six months from the date of its submission. communication.

3. During the six-month period referred to in paragraph 2, or after one month after the failure to comply with the notification required in paragraph 1, and in any event, the time limit for the failure to comply with the Directive shall be as follows: failure to comply with Article 19 of this law, the right to vote or, where appropriate, the status of members of the administrative body in that of the companies whose ownership or participation would have been generated shall not be exercised; the non-compliance.

4. After the period of six months referred to in paragraph 2, the action plan has not been complied with, or where the non-compliance has not been communicated within a period of one month referred to in paragraph 1, and in any event, in either failure to comply with the provisions of Article 19 of this Law, the Secretariat of State of Telecommunications and the Information Society or, where appropriate, the competent territorial authority may impose on the natural or legal person to whom the non-compliance with periodic penalty payments of 10,000 to 100,000 euro per day is charged after the expiry of the period until it is definitively remedied, without prejudice to the penalties in which it may incur in accordance with the provisions of Chapter IV and the termination of the concession referred to in Article 17 of this Law. "

Three. The third transitional provision of Law 10/1988 of 3 May of Private Television is amended:

" The natural or legal persons who, as of 1 January 2004, breach the provisions of Article 19 of this Law, shall be subject to the provisions of Article 21a thereof, with the exception of natural or legal persons. participating in the capital of current state television public service concessionaires using exclusively digital broadcasting technology and only in relation to such concessions, which will not be applicable to them. Article 21a until 1 January 2005. '

33rd additional disposition. Exemption for personal injury.

1. The amounts received pursuant to the general provision of Annex I to the Sales Agreement between the General Staff of the Defense and the Maintenance Agency shall be exempt from the Income Tax of the Physical Persons. Supply of the North Atlantic Treaty Organization as a result of the aviation accident occurred on 26 May 2003.

Furthermore, the amounts received by the beneficiaries who are eligible for the system of advances in the amounts referred to in the preceding paragraph, provided for in the Agreement of the Council of Ministers of 29 August 2000, shall be exempt. 2003.

2. The provisions of this additional provision shall apply to the tax periods initiated since 1 January 2003.

Additional 30th-fourth disposition. Tax regime for the event "Copa America 2007".

One. Declaration of the "Copa America 2007" as an event of exceptional public interest.

1. The celebration of the "Copa America 2007" in Spain will have the consideration of an event of exceptional public interest for the purposes of the provisions of article 27 of Law 49/2002, of 23 December, of tax regime of the entities without profit and tax incentives for patronage.

2. The duration of the programme of support for this event shall be from 1 January 2004 to 31 December 2007.

3. The certification of the adequacy of the expenses and investments made to the objectives and plans of the program will be the competence of the Consortium Valencia 2007 according to the provisions of article 27.2.b) of the Law 49/2002.

4. The actions to be carried out will ensure the proper development of the event. The development and implementation of specific activities plans and programmes shall be carried out by the Consortium referred to in paragraph 3.

5. The tax benefits of this program shall be the maximum established in Article 27.3 of Law 49/2002.

Two. Tax regime of the organizing entity of the "Copa America 2007" and of the participating teams.

1. The legal persons resident in Spain constituted on the occasion of the event by the organizing entity of the "Copa America 2007" or by the participating teams, will be exempt from the Tax on Societies for the income obtained during the conclusion of the event and to the extent that they are directly related to its participation in the event.

The provisions of the preceding paragraph shall also apply to permanent establishments which the organizing entity of the "Copa America 2007" or participating teams constitute in Spain during the event with reason for their celebration.

2. The non-profit-making entities constituted on the occasion of the event by the organizing entity of the "Copa America 2007" or by the participating teams will have, during the celebration of the event, the consideration of entities beneficiaries of the sponsorship for the purposes of Articles 16 to 25, inclusive of Law 49/2002.

Three. Tax regime of persons providing services to the organising organisation or to the participating teams.

The income of natural persons who provide their services to the organizing entity or participating teams, other than residents of Spain, obtained during the celebration shall not be considered as obtained in Spain. of the event and to the extent that they are directly related to their participation in the "Copa America 2007".

The natural persons referred to in the preceding paragraph who acquire the status of taxpayers for the Income Tax of the Physical Persons as a result of their displacement to Spanish territory on the occasion of this event shall apply a reduction of 65% on the net amount of the income received from the organising body or the participating teams during the event of the event and to the extent that they are directly related to their participation in the same.

Four. Customs and tax arrangements applicable to goods imported for the purpose of the development and conclusion of the "Copa America 2007".

1. As a general rule, the customs procedure applicable to goods imported for use in the conclusion and development of the "Copa America 2007" shall be that resulting from the provisions of the Community Customs Code, adopted by Council Regulation (EEC) No 2913/92 of 12 October 1992 (OJ 1992 L 302 of 19 October 1992) and other implementing customs legislation.

2. Without prejudice to the foregoing and in accordance with Article 140 of the Community Customs Code and Article 7 of the Convention on Temporary Importation, done at Istanbul on 26 June 1990 (Official State Gazette of 14 October 1997), the goods referred to in No 1 of this paragraph which are linked to the customs procedure of temporary importation may remain under that procedure for a maximum period of 48 months from their connection to the customs procedure and in any case before 30 of June 2008.

3. The Department of Customs and Excise of the State Tax Administration Agency is hereby authorized to take the necessary measures to implement the provisions of this paragraph.

Five. Value Added Tax.

1. By way of derogation from the second subparagraph of Article 119 (1) (2) of Law No 37/1992 of 28 December 1992 on the value added tax, the requirement of reciprocity in the refund to employers or employees shall not be required. professionals not established in the Community who bear or satisfy taxes as a result of the conduct of operations related to the celebration of the "Copa America 2007".

2. Employers or professionals who are not established in the territory of application of the tax that bear or satisfy quotas as a result of the conduct of operations related to the "Copa America 2007" will be entitled to the return of such quotas at the end of each settlement period.

For such entrepreneurs or professionals, the settlement period shall coincide with the calendar month, with the filing of their statements-settlements during the first 20 calendar days of the month following the settlement period. However, the statements-settlements listed below shall be submitted within the special time limits mentioned:

1. The corresponding to the settlement period of the month of July, during the month of August and the first twenty calendar days of September immediately thereafter.

2. The corresponding to the last period of the year, during the first thirty calendar days of January.

The provisions of this number shall also apply to the event's organising entity, the participating teams and the legal persons referred to in paragraph 1 of paragraph 2 above.

3. With regard to transactions relating to goods linked to the temporary importation procedure with total exemption from duties, as referred to in paragraph 4 above, the provisions of Article 24 of the Law of the Tax.

4. The period referred to in Article 9 (3) (g) of the Tax Act shall be, in respect of goods temporarily used for the holding and development of the "Copa America 2007", provided for in paragraph 2 of this paragraph. four previous.

5. The rule laid down in Article 70 (2) of the Tax Act shall not apply to the services listed in point (B) of paragraph 5. of paragraph 1 of that Article where they are provided by resident legal persons. in Spain constituted on the occasion of the event by the organizing entity of the "Copa America 2007" or by the participating teams, and are in relation to the organization, the promotion or the support of such event.

Six. Special Tax on Certain Means of Transportation.

Vessels and vehicles for their transport to which the temporary importation procedure provided for in Article 4 is applicable and as long as the scheme is applicable to them shall not be obliged to be registered in Spain or subject to the Special Tax on Certain Means of Transport.

Seven. Tax regime for the Valencia 2007 Consortium.

The Valencia 2007 Consortium will be considered a beneficiary of the sponsorship for the purposes provided for in Articles 16 to 25, inclusive, of Law 49/2002, of 23 December, of the tax regime of the non-profit entities. profit and tax incentives for patronage.

Eight. With effect from 1 January 2004 until 31 December 2007, the Valencia Consortium 2007, the private law entities created by it to serve as support for its purposes, the entities holding the rights of exploitation, organization and management of the XXXII Copa America and the entities that constitute the participating teams will be exempt from the obligation to pay the following rates and fees, in relation to the activities of preparation, organization and celebration of the event:

1. STATE RATE.

1.1 Rates of Law 48/2003 of 26 November 2003 on the economic and service provision of ports of general interest:

Rate by private occupancy of the port public domain.

Rate for special use of port facilities.

Ship rate.

Rate of sports and recreational craft.

Rate of passage.

The rate of the merchandise.

Rate for the special use of public domain in the exercise of commercial, industrial and service activities.

General Services Rate.

Rate per maritime signaling service.

1.2 Rates of Law 32/2003 of 3 November, General Telecommunications:

Overall operator rate.

Telephone numbering rate.

Rate per radio public domain reservation.

Telecom rates.

1.3 Rates of Law 22/1988, of July 28, of Costas.

Royalties in connection with the occupation or use of the state land maritime public domain under a concession or authorization.

Rates as a consideration of activities performed by the Administration.

1.4 Rate by private use or special use of state public domain assets.

2. LOCAL RATE.

Rate by private use or special use of local public domain.

Rate for service delivery or performance of local competition administrative activities.

3. TARIFFS FOR SERVICES OF LAW 48/2003 OF 26 NOVEMBER 2003 ON THE ECONOMIC AND SERVICE PROVISION OF PORTS OF GENERAL INTEREST.

Fee for commercial services provided by port authorities.

Fees for basic port services.

Rate for the ship-generated waste reception service.

The entities referred to in the first subparagraph of this paragraph, in relation to the activities listed in that subparagraph, shall not be required to provide interim, definitive and final guarantees. Exploitation covered by the aforementioned Law 48/2003.

The 2007 Valencia Consortium and the private law entities created by it to serve as support for its purposes will be entitled to the benefits in terms of fees and notarial and registration fees provided for Administrations that integrate it.

Additional 30th-fifth disposition. PREVER-gasoline program.

With effect from 1 January 2004, the additional thirtieth provision of Law 14/2000 of 29 December, of Tax, Administrative and Social Order, which will be drafted by the Commission, is amended. next way:

" Additional 30th 3rd. Renovation of the fleet of motor vehicles equipped with engines unfit to use unleaded petrol.

On an exceptional basis and for a period expiring on 31 December 2006, the amount of the deduction provided for in Article 70a of Law 38/1992 of 28 December 1992 on Excise Duties or, in the case of Motor vehicles used for passenger cars of an age not exceeding five years, the amount of the deduction provided for in Article 3 of Law No 39/1997 of 8 October 1997 approving the PREVER programme for the modernisation of the motor vehicles, the increase of road safety and the defence and protection of the environment, raise, in both cases, up to EUR 721,21 where, in addition to the requirements and conditions laid down in that provision, the following conditions are met:

(a) That the car for scrapping tourism is equipped with a petrol engine that is unfit to use unleaded petrol. To this end, the Ministry of Science and Technology will make public the relation of brands and models of motor vehicles of tourism suitable for the use of unleaded petrol, considering that they meet the requirement laid down in this section, which, being fitted with a petrol engine, do not appear in that connection.

(b) The new passenger car or a passenger car of not more than five years old is equipped with a petrol engine fitted with a catalytic converter or with a diesel engine. This condition shall be deemed to have been met, in respect of vehicles fitted with a petrol engine, by all those whose first final registration in Spain took place from 1 January 2001. '

Additional 30th-sixth disposition. Amendment of Law 39/1997 of 8 October approving the PREVER programme for the modernization of the motor vehicle fleet, the increase of road safety and the defence and protection of the environment.

With effect from 1 January 2004, paragraphs 1 and 4 of Article 3 of Law 39/1997 of 8 October 1997, which approved the PREVER programme for the modernisation of the motor vehicle fleet, were amended. increase in road safety and defence and protection of the environment, which will be worded as follows:

" 1. The persons referred to in paragraph 4 of this Article may be deducted from the full share of the Company Tax or the full income tax rate of the Physical Persons the amount of the bonuses granted to:

(a) Buyers and, where applicable, financial tenants of industrial vehicles of less than 6 tonnes of authorised maximum weight, new or of age not exceeding three years, provided that such buyers or lessees (a) to justify the fact that they have discharged another industrial vehicle of less than 6 tonnes of maximum authorised weight from which they are holders for the scrapping and that the following conditions are met:

1. º that the vehicle for the scrapping is more than seven years old since its first definitive registration.

Where the first final registration has not taken place in Spain, it shall be required, in addition to the seniority referred to in the preceding paragraph, that the vehicle for scrapping has been the subject of final registration in Spain. Spain, at least one year before its final disposal for scrapping.

2. º That both the new or used vehicle with an age of not more than three years as the vehicle for the scrapping are included in paragraphs 23 and 26 of the Annex to the Royal Legislative Decree 339/1990, of 2 March, by the the text of the Law on Traffic, the Circulation of Vehicles to Motor and Road Safety, as well as in some of the cases of non-subjection of the Special Tax on the Determinated Means of Transport referred to in paragraph (a), is approved Article 65 (1) of Law 38/1992 of 28 December 1992 on Excise Duties.

(b) Buyers and, where appropriate, financial tenants of used passenger cars of a length of not more than five years, provided that such buyers or financial tenants justify that they have given for the scrapping of another car of tourism of which they are the holders and which are subject to the following conditions:

1. º The vehicle for the scrapping is more than 10 years old since its first definitive registration. Where the first final registration has not taken place in Spain, it shall be required, in addition to the age referred to in the preceding paragraph, that the vehicle for scrapping has been the subject of final registration in Spain, at least one year before their final disposal for scrapping.

2. º That both the vehicle used and an age of not more than five years as the vehicle for the scrapping are included in the numbers 22 and 26 of the Annex to the Royal Legislative Decree 339/1990, of 2 March, for which approves the text of the Law on Traffic, Vehicle Circulation to Motor and Road Safety, and which are not included in any of the cases of non-compliance with the Special Tax on the Determinated Means of Transport referred to in the (a) of Article 65 (1) of Law 38/1992 of 28 December 1992 on Excise Duties. "

" 4. The deduction referred to in paragraph 1 of this Article shall be applied by the following

:

(a) Where the allowance is granted in the sale of a new vehicle, the deduction shall be applied by the manufacturer, by the first recipient in Spain or, where applicable and instead, by the person who maintains contractual relations with the distribution with the final dealer or seller.

In this case, the dealer or final seller of the vehicle will apply the bonus on the price of the vehicle, but the bonus will not affect the base or the value added tax fee.

In a similar way the bonus to be made to the acquirers in the Canary Islands will not affect the base nor the quota of the Indirect General Tax Canarian that will seriously the operations of delivery of new vehicles.

In the case of leasing the amount of the bonus will be integrated into the tax base of the Value Added Tax and the Indirect General Tax Canarian.

The taxable person at whose charge the allowance referred to in this Article is paid shall reimburse the dealer or final seller the amount of the allowance, with the ceiling of the amount of the deduction laid down in the Paragraph 2, and the latter shall provide the proof of proof of the application of the bonus and the certificates of absence of the corresponding vehicles, for the purposes of justification of the deductions made by them in the tax on Companies or in the Income Tax of the Physical Persons.

(b) Where the allowance is granted in the sale of a used vehicle, the deduction shall be applied by the final seller of the vehicle, in so far as it is vehicle manufacturers, importers, distributors, dealers or from entrepreneurs who develop the vehicle sales activity.

In this case, the rules provided for in paragraph (a) above apply with the exception of the last paragraph.

The final seller shall keep the supporting invoices for the application of the allowance and the certificates of absence of the corresponding vehicles for the purposes of justification of the deductions made in the tax on Companies or in the Income Tax of the Physical Persons.

However, the final seller may agree with the manufacturer of the used vehicle, with its first recipient in Spain or with whom it maintains contractual relations of distribution of said vehicle, the application of the deduction from the procedure provided for in subparagraph (a) above. '

Additional 30th-seventh disposition. Exemption from the Tax on the Income of the Physical Persons from the damages caused by the accident of the ship "Prestige".

The indemnities arising from the transactional agreements referred to in Royal Decree Law 4/2003 of 20 June on actions for the payment of compensation in relation to the damages caused by the accident of the ship "Prestige", developed by Royal Decree 1053/2003, of August 1, will be exempt from the Income Tax of the Physical Persons.

Additional 3000th disposition. Transfer to Spain of companies whose exclusive business and social object is the issue of preference shares and/or other financial instruments.

A second transitional provision is introduced in Law 13/1985 of 25 May, of investment coefficients, own resources and information obligations of financial intermediaries, which will be drawn up as follows: way:

" Second transient disposition. Transfer of the headquarters of effective management or the registered office to Spain of companies whose exclusive business and social object is the issue of preference shares and/or other financial instruments.

They will be exempt from the mode of corporate operations of the Tax on Inheritance Transmissions and Documented Legal Acts, the transfers to Spain of the headquarters of the effective address or the registered office of companies whose exclusive business and social object consists in the issue of preference shares and/or other financial instruments, which were constituted before 6 July 2003, the date of entry into force of Law 19/2003, of 4 On the legal basis of the movements of capital and economic transactions with the and on certain measures for the prevention of money laundering. "

Additional 30th-ninth disposition. Quota reductions for workers in certain geographical areas.

One. The title of the additional 30th provision of the recast text of the General Law on Social Security, approved by Royal Decree-Law 1/1994 of 20 June, is amended as follows:

" Additional 30th Disposition. Allowances for social security contributions and contributions for joint recovery in certain special employment relationships and reductions in respect for workers in certain geographical areas. "

Two. Paragraph 2 of the additional 30th provision of the recast text of the General Law on Social Security shall constitute the last subparagraph of paragraph 1.

Three. Paragraph 2 of the additional 30th provision of the recast text of the General Law on Social Security is worded as follows:

" 2. Employers engaged in activities in the Sectors of Trade, Hotels, Tourism and Industry, except Energy and Water, in the cities of Ceuta and Melilla, in respect of workers providing services in their workplaces located in the territory of these cities, will be entitled to a bonus of up to 40 percent in their contributions to the Social Security contributions for common contingencies, as well as for the concepts of joint unemployment collection, professional training and salary guarantee fund.

In addition, the workers employed in the Special Regime of Workers for Account Own or Autonomy engaged in activities in the Sectors of Commerce, Hotels, Tourism and Industry, except Energy and Water, which reside and exercise their activity in the cities of Ceuta and Melilla, will be entitled to a bonus of up to 40 percent in their contributions to the Social Security contributions for common contingencies in the terms provided for in the paragraph next.

The bonuses referred to in the preceding paragraphs shall be established, where appropriate, for a limited period of time, for the purpose of periodically assessing the degree of effectiveness of the allowance in relation to the social objectives to be achieved, and will require prior request from the Presidents of the Cities of Ceuta and Melilla and favourable reports from the Ministry of Labour and Social Affairs and the Government's Delegation for Affairs Economic. "

Additional disposition quadrumpth. Exemption from the payment of the fees for the reservation of the radio public domain for the reservations of the private use of said domain that are carried out to cover the necessities derived from the celebration of the XXXII Edition of the Copa America celebrate in Valencia in 2007.

1. The Ministry of Science and Technology, by itself or through the competent authority for the management of the radio public domain, may grant the right of private use of the radio public domain, on a temporary basis, to persons or public or private entities providing services related to the organization and celebration of the XXXII Edition of the 2007 Copa America in the city of Valencia.

2. It is exempt from the payment of the fee provided for in Annex 1.3 of Law 32/2003, of 3 November, General of Telecommunications, or equivalent to it of application, the reservation for the exclusive use of any frequency of the public domain Radio and television services for the provision of services related to the organization and celebration of the XXXII Edition of the Copa America 2007 in the city of Valencia.

3. To this end, the parties concerned must make a request for exemption from the competent body, setting out in the application the period for which they request the exemption and the reasons for the effect of the use of the said frequencies on the events arising from the holding of such sporting competition.

Additional 41st disposition. Conversion to the digital technology of radio broadcasting stations.

1. Institutions which have the enabling title to provide the sound broadcasting service in hectometric waves may apply for authorisation from the Secretary of State for Telecommunications and the Information Society for the purpose of carrying out of their broadcasts with digital technology using the radio public domain they have in store. The time limit for granting the authorisation and for notifying the decision shall be three months. After the specified time limit has not been expressed, the authorisation shall be deemed to be refused.

2. The public broadcaster Radiotelevisión Española shall start its broadcast of sound broadcasting in hectometric waves using digital technology no later than 1 January 2007.

3. The concessionary entities of the radio broadcasting service in hectometric waves, if they obtain the renewal of their title, shall be required to issue, within a period not exceeding two years from the renewal, using the digital technology.

4. Emissions with digital technology will be carried out in accordance with IEC 62272-1, equivalent to the European standard ETSI TS 101 980 v.l.2.1 of the European Telecommunications Standards Institute, and the level of interference in the same channel or in the Adjacent channels shall not be greater than that which would be produced with dual-band and full-carrier modulation.

5. The presentation of a technical project of the installations to carry out the emissions with digital technology and the approval of that technical project by the State Agency of Radiocommunications will be necessary. The Agency shall have a period of three months to examine the project and to notify the resolution. At the end of the specified time limit without any express resolution, the approval of the project shall be deemed to be refused.

6. Prior to the start of emissions with digital technology, the inspection or recognition of the facilities by the State Radiocommunications Agency will be necessary in order to verify that they are in accordance with the conditions set out above. authorized.

7. In addition, the entities holding the enabling title to provide the sound broadcasting service in metric waves with frequency modulation may apply for authorisation from the Secretary of State for Telecommunications and for the Society of the information for the performance of their digital technology emissions using the radio public domain they have reserved, provided that there are harmonised standards developed by a recognised European standardisation body and that the level of interference in the same channel or in adjacent channels is not greater than would occur with frequency modulation.

Additional 42nd disposition. List of activities to be developed in the Special Area of the Canary Islands.

With effect from 1 January 2004, a new wording is given to the Annex to Royal Decree Law 2/2000 of 23 June:

" ANNEX

List of activities

Production, processing, handling, and wholesale distribution of goods:

Fishing. NACE B.

Food, beverage and tobacco industry. NACE DA.

Manufacture and fur industry. NACE 17.4, 17.5, 17.6, 17 and 18.

Leather and footwear industry. NACE DC.

Industry of paper, editing, graphic arts and reproduction of recorded media. NACE DE.

Chemical industry. NACE 24.

Prefabricated for construction. NACE 45.25, 45.3, 45.4, 20.2, 20.3, 25.2, 26.1, 26.2, 26.3, 26.4, 26.7, 24.3, 28.1, 28.2, 28.12, 28.63, 28.7 and 36.1.

Industry for the construction of machinery and mechanical equipment. NACE 29.

Industry of electrical, electronic and optical equipment and equipment. NACE DL.

Manufacture of furniture; other manufacturing industries. NACE 36.

Recycling industry. NACE 37.

Wholesale trade and trade intermediaries. NACE 50 and 51.

Services activities:

Transport and ancillary activities. NACE I.

Computer activities. NACE 72.

Services related to the exploitation of natural resources and waste disposal. NACE n.c.

Services related to research and development. NACE 73.

Other business activities. NACE 74.

Specialist and postgraduate training services. NACE 80.3 and 80.4.

Film and video production. NACE 92.11.

Production of radio and television programmes, excluding the subsequent dissemination of such programmes. NACE 92.202.

Coordination centres and intra-group services are excluded from the services activities covered by the NACE group 74.15 ("Other business activities"). "

Additional 43rd 3rd disposition. Affected by the Hotel Corona de Aragón.

Those persons who were affected by the fire at the Hotel Corona de Aragón on 12 July 1979 who are pension holders, permanent incapacity, death and survival provided for in the Royal Legislative Decree 1/1994, of 20 June, approving the recast of the General Law on Social Security, supplemented by Royal Decree 1576/1990 of 7 December 1990, or Royal Decree 670/1987 of 30 April 1987, by the that the recast text of the Law of Passive Classes of the State supplemented by the Royal Decree is approved 851/1992, of 10 July, may, in accordance with the terms laid down in that regulation, access the extraordinary pensions provided for therein.

They may also cause the rights referred to in the previous paragraph who have suffered permanent invalidating injuries or died as a direct consequence of the said fire and, at that time, they were not (a) to be included in any public social security scheme, or shall not prove the requirements laid down for the right to a pension, provided that they fulfil the other conditions laid down for extraordinary pensions in the rules which, in each case, is applicable.

The abovementioned extraordinary pensions, which will be incompatible with ordinary pensions which, by the same facts, could be received, will have economic effects as from 1 January 2004, provided that the persons concerned make their For the year 2004, in another case the economic effects shall be counted from the first day of the month following the application.

Additional 44th disposition

Within one year of the entry into force of this law, the government will dictate a real legislative decree regulating, clarifying and harmonizing the existing legal regulations on water.

First transient disposition. Non-retroactivity of the amendments of Law 26/1999, of July 9, of measures of support to the geographical mobility of the members of the Armed Forces.

The amendment introduced by Article 69 of this Law in Article 2 of Law 26/1999 of 9 July, of measures to support the geographical mobility of members of the Armed Forces, will only be implemented provided that the change of destination with change of location or geographical area resulting in the right to economic compensation occurs after the entry into force of this law.

Second transient disposition. Transitional regime for the provision of National Lottery Administrations.

Until the entry into force of the royal decree of regulation of the Patronato for the Provision of National Lottery Administrations referred to in the fifth final provision of this law, the current Patronato with the composition and attributions that determine the regulatory provisions in force that govern it.

Transitional provision third. Administrative procedures and jurisdictional processes in the field of equal treatment.

The administrative procedures and the jurisdictional processes relating to the matters referred to in Chapter III "Measures for the application of the principle of equal treatment" of Title II and paragraphs 6 of Article 50 and one of Article 51 of this law, initiated prior to the entry into force of this law, shall continue to be substantiated in accordance with the rules governing the date of their initiation.

Transitional disposition fourth. Adaptation of the Statutes of the Savings Banks to the provisions of the new paragraph of article 2.3 of Law 31/1985 of 2 August of Regulation of the Basic Standards on Governing Bodies of Savings Banks.

Within six months of the entry into force of this law, the Savings Banks will adapt their statutes to the provisions of the new paragraph of Article 2 (3) of Law 31/1985, of 2 August, of Regulation Basic rules on Governing Bodies of Savings Banks.

If the corresponding representation is different from the one obtained according to the criteria set forth in that new paragraph, it must be adapted, redistributing such representation.

If the appointment of new members of the General Assembly is necessary, in application of the above, retaining in any case the appointed representatives until the corresponding renewal takes place, shall be made, with respect to the criteria referred to above, from among the holders of the different groups of representation and from among the alternates according to the last election, adapting the order in which they appear in order to make the assignment with compliance with such criteria. If still, all vacant posts will not be covered, the non-covered will remain vacant until the corresponding renewal of the group.

After the deadline referred to in the following transitional provision, and the normative adaptation is completed there, the savings banks will have to adjust their statutes to the regulatory changes autonomously in the period Six months from its entry into force.

Transient disposition fifth. Adaptation of the autonomous legislation on savings banks.

Within six months of the entry into force of this law, the autonomous communities will adapt their legislation on savings banks to the changes introduced in the basic regulations for the application of the law. Savings are laid out in this law.

Transitional disposition sixth. Recognition of quality wines produced in specified regions.

Wine growers or winemakers entitled to the use of the mention "wine of the land" before the entry into force of Law 24/2003, of July 10, of the Wine and Wine, or their groupings or associations, may to request until 31 December 2004 that the time by which those wines have been recognised as wines of the land be taken into account in order to enable their passage to the quality wine category with a geographical indication or in a direct manner to that of wine with a designation of origin, if at the date of the said application the time they have been in the use of the words 'wine of the earth' outside five years or more. In any event, the fulfilment of the other requirements required by the Vina and Wine Law for access to the level of protection for which the application was made must be credited to the date of filing of the application and during the period considered. recognition is requested.

Transitional disposition seventh. Procedures to be dealt with on 1 September 2004.

The changes introduced by this law in Article 12 (2) (b) and in paragraph 4 (b) of Article 81 (4) of Law 43/1995 of 27 December of the Company Tax will have effects for the the conjoined proceedings initiated as of 1 September 2004. The procedures to be processed on that date shall be applicable to those rules in accordance with their wording in force until 31 August 2004 as soon as they are governed by the law before Law 22/2003 of 9 July 2004, insolvency.

Transient disposition octave. Materialization of the reserve for investments in the Canary Islands in the subscription of public debt.

The taxable persons referred to in Article 27 of Law 19/1994, of 6 July, of Amendment of the Economic and Fiscal Regime of the Canary Islands, may subscribe to securities, securities or annotations in the account of the public debt of the The Autonomous Community of the Canary Islands, the local authorities of the Canary Islands or their public undertakings or autonomous bodies, as a result of the materialization of the allocations to the reserve for investments in the Canary Islands made from the profits obtained until 31 December 2003.

This materialization must be carried out within the maximum period of three years from the date of the accrual of the tax corresponding to the year in which the reserve has been provided, provided that the public debt is allocated to the to finance investments in infrastructure or improvement and protection of the environment in the Canary Islands, with the limit of 50% of the allocations. To this end, the Government of the Nation will approve the amount and the destination of the emissions, on the basis of the proposals that the Autonomous Community of the Canary Islands will make in this sense, prior to the report of the Public Investment Committee.

First repeal provision. Regulatory repeal.

1. As from the entry into force of this law the following provisions are repealed:

(a) The reference, in Annex 2 to the additional twenty-ninth provision of Law 14/2000, of 29 December, of fiscal, administrative and social order measures, of the procedure: " Registration and health authorization of the reagents for testing for markers of human virus infection markers of the family "Retroviridae" and its modifications " and to the following regulatory standards:

Resolution of 20 March 1987, of the Subsecretariat, establishing the procedure and documentation necessary to obtain the authorization of reagents to carry out tests for the detection of markers of infection by human viruses of the family "Retroviridae", including tests for the detection of antibodies against viruses associated with Acquired Immune Deficiency Syndrome (AIDS) and the detection of antigens corresponding to them.

Resolution of 11 September 1989 on the implementation of processes for the controlled investigation of reagents for the detection of markers of human virus infection of the family "Retroviridae", including Those associated with Acquired Immunodeficiency Syndrome (AIDS).

Order of June 13, 1983, which regulates sterile medical-surgical material and instruments to use only once.

(b) The Law of 22 July 1939 establishing the Board of Trustees for the provision of the Lottery Administrations, the Expenduroias of Tabacos and the Agencies of the Gasoline Equipment of Gasoline.

(c) Article 24 of Law 6/2000 of 13 December 2000 approving urgent fiscal measures to stimulate family savings and small and medium-sized enterprises.

(d) Article 7 of Royal Decree 16/1976 of 24 August on fiscal, export promotion and domestic trade measures.

e) Decree 509/1977 of 25 February on criteria for the administration and implementation of the Development Assistance Fund, and the composition and functions of the Instrumental Commission.

(f) Decree 2399/1977 of 19 September 1977 amending the composition and functions of the Inter-Ministerial Committee for Development Assistance.

g) Article 57 of Law 4/1990, of 29 June, of the General Budget of the State for 1990.

(h) Article 61 of Law 31/1990 of 27 December 1991 on the General Budget of the State for 1991.

(i) Article 69 of Law 31/1991 of 30 December 1992 on the General Budget of the State for 1992.

j) Article 63 of Law 38/1992 of 29 December 1992 on the General Budget of the State for 1993.

(k) Article 61 and additional provision of the Law 21/1993 of 29 December 1993 on the General Budget of the State for 1994.

(l) Article 57 and additional provision of Law 41/1994, of 30 December 1994, of General State Budgets for 1995.

ll) Article 51 and additional provision of Law 12/1996, of 30 December, of the General Budget of the State for 1997.

(m) Article 54 of Law 65/1997 of 30 December 1998 on the General Budget of the State for 1998.

n) Article 118 of Law 66/1997, of December 30, of fiscal, administrative and social order measures.

n) Article 104 of Law 50/1998 of 30 December 1998 on fiscal, administrative and social order measures.

(o) Article 53 of Law 55/1999 of 29 December 1999 on fiscal, administrative and social order measures.

(p) Article 10 (5) of Law 16/1995 of 30 May of the National Park of Picos of Europe; Article 11 (5) of Law 33/1995 of 20 November of 20 November of the National Park of Cabaneros; Article 10 (5) of Law 3/1999, of 11 January, establishing the Sierra Nevada National Park; and Article 10 (6) of Law 15/2002, of 1 July, declaring the National Park Maritime-land of the Atlantic Islands of Galicia.

(q) Article 18 (4) of Law 33/2003 of 3 November of the Heritage of Public Administrations.

2. Similarly, any provisions of equal or lower rank shall be contrary to the provisions of this law.

Repeal provision second. PREVER program.

With effect from 1 January 2004, paragraph four of the single repeal of Law 14/2000 of 29 December, of fiscal, administrative and social order measures, which will be drafted, is amended. the following way:

" Four. With effect from 1 January 2007, the following provisions shall be repealed:

(a) Article 70a of Law 38/1992 of 28 December of Special Taxes.

(b) Article 3 of Law 39/1997 of 8 October, approving the PREVER programme for the modernisation of the motor vehicle fleet, the increase of road safety and the defence and protection of the environment environment. "

Final disposition first. Air transport grants for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla.

The authorisation granted to the Government to amend the amount of air transport grants for residents in the Canary Islands, the Balearic Islands, Ceuta and Melilla, contained in Article 61 of the Law, is extended to 2004. 55/1999, of 29 December, of fiscal, administrative and social order measures.

Such modification may never result in a decrease in the aid provided or a deterioration in the quality of the service, nor an increase in the appropriations allocated for this purpose.

In any case, for the Communities of the Canary Islands and the Balearic Islands, it will be regulated in article 6 of Law 19/1994, of 6 June, of Amendment of the Economic and Fiscal Regime of the Canary Islands, as well as in Article 5 of the Law 30/1998, July 29, Special Regime of the Balearic Islands, respectively.

Final disposition second. Social assistance to those affected by the human immunodeficiency virus (HIV).

A new period of three months is established, counted from the day following the entry into force of the law, for the submission of applications for the aid provided for in Royal Decree Law 9/1993 of 28 May, for which grant social aid to those affected by the human immunodeficiency virus (HIV) as a result of actions carried out in the public health system, with the requirements and conditions laid down therein. That period shall be without prejudice to the exceptionally provided for in the second paragraph of Article 5 of the said royal decree and extending it to all persons falling within the scope of application.

Final disposition third. Regulatory development of the milk levy scheme.

The government, by royal decree, will establish an integral system of control of the regime of the additional levy of the milk quota (milk levy) in Spain, which will affect all the operators involved in the production process, processing and marketing of milk and milk products.

This system will provide for the requirements, conditions and obligations that operators in the dairy sector will have to comply with in the different forms of market participation, which will allow us to know and identify the origin and destination of the the whole milk actually produced and marketed in Spain, for the purposes of applying the milk levy scheme, as well as for the detailed and regular monitoring of the actions of the various operators which are involved in the market.

Failure to comply with the requirements and obligations of administrative authorities to operate on the market in the milk and milk products sector will determine the opening of the corresponding procedure for suspension or withdrawal, in such a way as to be regulated, without prejudice to the imposition of the penalties to which such conduct has occurred.

Final disposition fourth. Amendment of Law 55/1999 of 29 December 1999 on fiscal, administrative and social order measures. Public participation in the energy sector.

The amendments introduced by Article 94 of this Law into the additional twenty-seventh provision of Law 55/1999 of 29 December 1999 on fiscal, administrative and social measures shall apply to the operations taking place after the entry into force of this law.

Final disposition fifth. Patronage for the National Lottery's Provision of Administrations.

The government within a year will proceed by royal decree to the regulation of the Patronato for the Provision of National Lottery Administrations as a collegiate body attached to the business public entity Lotteries and State bets determining their composition, operation and attributions.

Final disposition sixth. Plan of Adequation and Quality in Commerce.

The Government, within a maximum of three months and in coordination with the autonomous communities, will approve a Plan of Adequation and Quality in Trade oriented towards the achievement of a more adequate spatial planning of the supply and an improvement in the physical environment in which commercial enterprises operate. The objective of the plan will be to improve the conditions of competition for small and medium-sized commercial enterprises.

Final disposition seventh. Public research bodies.

Public research bodies are authorised to conclude collaboration agreements with entities benefiting from the aid granted under the Order of the Ministry of Science and Technology of 5 December 2000, laying down the regulatory bases for the granting of aid to Scientific and Technological Parks and the call for applications for aid for the year 2000 relating to the final destination of equipment purchased with such aid, for which it may lay down appropriate expenditure on its budget economic compensation mechanisms which may be multiannual.

Final disposition octave. Regulatory development.

The Government is empowered to dictate how many provisions are necessary for the development and enforcement of this law.

Final disposition ninth. Application of the provisions of Article 50 (4) amending Article 29 (3) of Law 30/1984 on Measures for the Reform of the Civil Service.

The provisions of Article 50 amending Article 29.3 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service will in no way produce economic effects prior to the entry into force of this law.

Final disposition tenth. Recast text of the State Passive Classes Act.

During 2004, the authorization to the Government contained in the fourth final provision of Law 53/2002, of December 30, of fiscal, administrative and social order measures was extended.

Final disposition eleventh. Accounting rules.

1. For financial years starting from 1 January 2005, and only in respect of the consolidated annual accounts, companies which, in accordance with the provisions of Title III, Section III of the first book of the Trade Code, are required to formulate the annual accounts and consolidated management report, shall apply the following accounting rules:

(a) If, at the end of the financial year, some of the companies in the group have issued securities admitted to trading on a regulated market of any Member State of the European Union, within the meaning of Article 13 (13) 1 of Council Directive 93 /22/EEC of 10 May 1993 on investment services in the field of marketable securities shall apply the international accounting standards adopted by the Regulations of the European Commission.

(b) If, at the end of the financial year, none of the companies in the group has issued securities admitted to trading on a regulated market of any Member State of the European Union, within the meaning of Article 1 (13) Council Directive 93 /22/EEC of 10 May 1993 on investment services in the field of marketable securities may choose the application of the accounting rules contained in the third paragraph of the Title III of the first book of the Commercial Code and the rules that develop them, or by the rules International accounting standards approved by the European Commission Regulations. If they opt for the latter, the consolidated annual accounts shall be drawn up on an ongoing basis in accordance with those rules.

2. Companies, other than credit institutions, which, in accordance with the third section of Title III of the first book of the Trade Code, are required to draw up the annual accounts and the consolidated management report, and the closing of the financial year has only issued fixed income securities admitted to trading on a regulated market of any Member State of the European Union within the meaning of Article 1 (13) of Council Directive 93 /22/EEC of 10 December 1993. May 1993, on investment services in the field of marketable securities, without prejudice to the provisions of paragraph (a) of the preceding paragraph, may continue to apply the rules contained in Section 3 of Title III of the first book of the Trade Code and the rules which develop them, until such time as start from 1 January 2007, unless the international accounting standards adopted by the Regulations of the European Commission have been applied in a previous year.

3. The provisions of paragraph 1 shall apply to cases where any natural or legal person who holds a dominant position and publishes consolidated accounts shall be required to do so.

Final disposition twelfth. Application of the amendments to the Code of Commerce and the recast of the Law on Limited Companies.

1. The amendment introduced by this Law in Article 46 of the Code of Commerce shall apply to the consolidated annual accounts for the financial years starting from 1 January 2005, provided that the date of closure the exercise of any of the companies of the group has issued securities admitted to trading on a regulated market of any Member State of the European Union within the meaning of Article 1 (13) of Council Directive 93 /22/EEC of 10 December 1993. May 1993, on investment services in the field of marketable securities, or which is not yet having issued securities admitted to trading on a regulated market of any Member State of the European Union, opt for the application of the international accounting standards approved by the European Commission Regulations.

2. The amendment to Articles 42, 48 and 49 of the Trade Code shall apply to the consolidated annual accounts for the financial years starting from 1 January 2005.

3. The amendment to Articles 200, 201 and 202 of the recast of the Law on Limited Companies shall apply to the annual accounts for the financial years starting from 1 January 2005.

Final disposition thirteenth. XXXII Edition of the Copa America to celebrate in Valencia in 2007.

The Government of the Nation and, where appropriate, the various ministerial departments in the sphere of their respective powers, shall adopt the initiatives, provisions, acts and other measures deemed necessary to take care of the commitments arising from the organisation and celebration of the XXXII Edition of the 2007 Copa America in the city of Valencia.

In the adoption of these measures, the financial commitments assumed by the various public administrations participating in the organization will be met, respecting the proportion agreed upon in the assumption of obligations. as the principle of reciprocity in their compliance.

Final disposition fourteenth. Granting of visas and driving licences.

1. The Government is enabled to regulate the procedure necessary for the granting of visas, work and residence permits, and residence cards on a community basis for participants in the 2007 Copa America, as well as the members of the organization and the family members of both.

An ad hoc office in Valencia will be established for this purpose.

The validity of the authorizations and cards granted to these foreigners will be valid until the end of their stay in Spain on the occasion of the celebration of the said test.

2. The Government is enabled to establish a simplified procedure for the exchange of driving licences for people who credit their legal residence in Spain and their connection with the celebration of the Copa America 2007.

Final disposition fifteenth. Constitutional basis of Chapter III of Title II, "Measures for the implementation of the principle of equal treatment", and Articles 50.6 and 51.1.

Chapter III, "Measures for the application of the principle of equal treatment", Title II and Article 50 (6) and Article 51 of this Law are given in accordance with the powers provided for in Article 149.1.1. 6. The second and 18th of the Spanish Constitution attributes exclusively to the State, regarding the regulation of the basic conditions that guarantee the equality of all Spaniards in the exercise of rights and in the performance of duties constitutional, labour law and the basis of the statutory regime of civil servants.

Final disposition sixteenth. Amendment of Law 51/2002 of 27 December.

The additional provision of Law 51/2002, of December 27, of reform of Law 39/1988, of December 28, Regulatory of Local Haciendas, which was added by Law 19/2003 of July 4, is amended, and that it shall be worded as follows:

" Additional Disposition thirteenth.

The government will prepare and approve within 15 months of the entry into force of this law the recast text of the Local Law Regulatory Law. "

Final disposition seventeenth. Amendment of Law 48/2002, of 23 December, of the Land Registry.

The second final provision of Law 48/2002, dated 23 December, of the Real Estate Catstar is amended, which will be worded as follows:

" Final Disposition Second.

The Government is authorized to recast within the maximum period of 15 months and in a single text the current provisions governing the Real Estate Registry and, in particular, the legislation on the matter contained in this Law, As in the Law of 23 March 1906, which establishes the Parcel Register; Law 7/1986, of 24 January, of the Management of Cartography; Law 39/1988, of 28 December, regulating the Local Government, Law 13/1996, of 30 December, of measures Tax, administrative and social order, and Law 24/2001 of 27 December, of measures tax, administrative and social order. The recast shall include the regularisation, clarification and harmonisation of those provisions. "

18th final disposition. Amendment of Law 46/2002 of 18 December.

The fourth additional provision of Law 46/2002, of December 18, of partial reform of the Income Tax of the Physical Persons and amending the Laws of the Taxes on Societies and on the Non-Resident Income, which was amended by the fourth additional provision of Law 19/2003 of 4 July, and which will be worded as follows:

" Additional provision fourth.

The Government will prepare and approve within 15 months of the entry into force of this law the recast texts of the Income Tax of the Physical Persons, the Income Tax of Non-Residents and the Corporation Tax. "

Nineteenth final disposition. Entry into force.

One. This law will enter into force on 1 January 2004.

Two. The amendments to Article 10 and 25 (c) of Law 16/1989 of 17 July of the Defence of Competition referred to in Article 95 of this Law and the amendment of Article 1 (5) (d) of Law No 1/2002 of 21 February of 21 February 1992, Coordination of the competences of the State and the Autonomous Communities in the field of the Defense of Competition, as provided for in Article 96 of this Law, shall enter into force from 1 May 2004.

Three. The new provisions of Article 80 (3) of Law No 37/1992 of 28 December 1992 on the value added tax and Article 22 (6) of Law No 20/1991 of 7 June 1991 amending the tax aspects of the scheme Economic Prosecutor of the Canary Islands, will enter into force on 1 September 2004.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this law.

Madrid, 30 December 2003.

JOHN CARLOS R.

The President of the Government,

JOSÉ MARÍA AZNAR LÓPEZ