The fundamental objective of Spanish economic policy is to continue to make progress in real convergence with the most advanced countries of the European Union. In addition to maintaining macroeconomic stability, the strategy to achieve this objective requires an increase in the long-term growth capacity of the economy.

In the context determined by the integration of Spain into Economic and Monetary Union, which provides a favourable framework for macroeconomic stability,

the policy of structural reform of product and factor markets takes on a special role.

Liberalisation and increased competition in these markets, following the reforms undertaken in recent years, have allowed a positive growth differential with the most advanced economies in the European Union. which has been reflected in progress in convergence with the income and employment levels of these countries.

This differential growth has occurred both in the expansionary phase of the cycle and in the most recent slowdown phase. In an international context of weak growth, the Spanish economy has been able to maintain relatively high growth rates and job creation. It breaks with the structural trend followed in previous cycles, in which the Spanish economy grew above the European average in the periods of expansion but suffered in a differential way the slowdowns or recessions.

The Spanish economy is increasingly open to the outside and integrated into European and international markets. It is therefore also more exposed to the risks and uncertainties that condition the evolution of the international economy and which, in recent months, have been particularly intense.

At the current moment when some of these uncertainties have begun to be cleared, it is necessary to adopt extraordinary and urgent measures of continuation with the process of structural reform, which will allow the Spanish economy to continue with the process of convergence with the most advanced economies and avoid decisively that they may be exposed to the risk of abandoning their differential growth path. It is a question of deepening the line taken in recent years by economic policy, geared to the reform and liberalisation of product and factor markets, which has had a noticeable positive effect in terms of the level of income and employment, acting on those barriers that hinder the growth process.

The reforms must pay particular attention, first of all, to the creation of suitable conditions for the development of the entrepreneurial spirit and small and medium-sized enterprises, which are dynamic elements of economic activity.

Second, it is necessary to boost the housing rental market, in order to respond to the pressing social demand of having an affordable rental housing stock, to facilitate mobility. the geographical area of workers and access to housing for young people and immigrants.

Third, in line with the conclusions of the Gothenburg and Barcelona European Councils, measures need to be taken to ensure and boost economic development. This requires particular attention to be paid to the participation of all social groups, and in particular the most vulnerable, such as self-employed and women, in the benefits of liberalisation and growth, facilitating their incorporation into the labour market, as well as strengthening the integration of environmental objectives into the design and implementation of economic policy.

Finally, it is necessary to continue the adoption of reform measures to increase the efficiency of product and factor markets, as well as to enhance productive investment and improve the functioning of the market. mortgage.

In Title I of the text, measures aimed at promoting the activity and creation of small and medium-sized enterprises are found.

For this purpose, in the Income Tax of the Physical Persons, the figure of the "savings-company account" is created, which is configured as a savings account of characteristics very similar to the current account savings-housing.

This tax incentive is born to facilitate the creation of companies by encouraging entrepreneurship, in line with the recommendations made by the European Commission in the Green Paper on entrepreneurship in Europe. Europe " in order to contribute to stimulating the Spanish saver, so that it reorient its investment effort towards the creation and development of new businesses through fiscal incentives that potentiate this type of saving.

Secondly, the number of companies that will be able to gain access to the tax advantages of small-scale entities is increased by setting the entry limit to a net turnover of less than EUR 6 million, when To date the threshold was set at 5 million euros.

Title II of the real decree-law groups the housing policy measures established to strengthen the housing rental market in Spain.

A special regime for entities whose exclusive social object is the rental of homes is articulated in the Corporation Tax. This is the way to stimulate the housing market for rental housing and to respond to the social need for a rental housing stock, today very limited.

The special scheme will benefit those who offer rental housing which, because of their size and rental prices, will be allocated to the average or low purchasing power sectors, and is given in a quota allowance. tax resulting from the application of the general scheme. From this allowance, the income earned in the rental activity of dwellings and the proceeds derived from their disposal will benefit under certain conditions. The bonus is increased in the case of rented dwellings which fulfil a greater social role in the terms defined by the standard, which is supplemented by the taxation of the purchase of such dwellings at the super-reduced rate of the Value added tax.

Title III introduces a set of measures to improve the protective action of the social security of self-employed or self-employed workers and to promote their activity.

Article 10 (3) and (4) of the recast text of the General Law on Social Security, adopted by Royal Decree-Law 1/1994 of 20 June 1994, establish as a general principle the trend towards maximum homogeneity of Special Regulations in respect of the General Regime, in accordance with the provisions of the system and the characteristics of the various groups affected by these schemes.

In this sense, in the first term, it is foreseen, at the option of the interested party, a temporary minorage in the quotation for those who are incorporated for the first time into the Special Regime of Self-Employed Workers, in the case of children under thirty years of age. years of age and of women over forty-five.

Additionally, the exemption of quotas currently planned for workers over the age of sixty-five years, which continue in the exercise of their activity, included in the Special Regime of Autonomous Workers, is made extensive to the self-employed persons included in the Special Agricultural and Workers ' Regimes.

On the other hand, and in order to give effectiveness to the extension of the protective action of the workers included in the Special Regime of Autonomos established in the additional 30th of the General Law of the Social security, with regard to contingencies arising from accidents at work and occupational diseases, it is necessary to introduce the appropriate accommodation in the current premium rate.

An extension of the economic effects of the temporary disability allowance is then operated for all self-employed or self-employed persons, covering the period between the fourth and the Fifteenth day from the low level, establishing the corresponding additional contributions. In the case of professional contingencies, the provision shall be made from the day following the day of the discharge.

In the matter of contributions, the bases and rates of contributions of the employees of the Special Agrarian Regime with those of the Special Regime of the Autonomous Workers, while in order to mitigate against it, are to be equalized. The economic impact which the full implementation of this measure could bring about immediately, a transitional period is established during which the rate of decline in the rate of contribution will be progressively decreased.

As for the self-employed of the Special Agrarian Regime, a reimagining of the requirement of a fundamental means of life for the performance of agricultural tasks is carried out, delimiting it in such a way that the concurrency or no such requirement is not conditional on the magnitude of the revenue received in each case, as it will facilitate the incorporation of the woman carrying out agricultural work to the special scheme.

As regards the calculation of pensions, the legal regime applicable to situations where a worker is simultaneously included in two social security schemes is amended.

Finally, 100 percent bonuses are set in the business quotas for common contingencies regarding the contribution of workers to their work after maternity and the Current bonuses for the temporary recruitment of disabled women.

Also, the possibilities of capitalization of unemployment benefit are expanded in case of incorporation into cooperatives or labor societies.

As it has been going on for a long time in the socio-employment field, it is also necessary to use the formula of the actual decree-law, in view of the urgency that is appreciated for the implementation of the law. extensions and improvements to the protective action, some of which are laid down in rules which have already entered into force on 1 January 2003, as well as to make it possible for other beneficial measures for the self-employed and for women workers in maternity and, likewise, incentives for occupational activity, and the use of the same, they also have an early effectiveness.

Title IV, for its part, includes a series of measures of a tax nature and structural reform aimed at promoting investment in certain areas and improving productive efficiency.

first of all, in order to increase the availability of capital of companies, the possibility of increasing the rate of depreciation is offered, raising the maximum depreciation ratios fixed in the Tables authorized for the taxpayers of the Income Tax of the Physical Persons and the Tax on Societies. The measure is introduced on a temporary basis, as corresponds to the stimulating purpose it pursues, and without prejudice to a future revision of the official depreciation tables.

Secondly, progress is being made on the line already undertaken to actively encourage those who are actively involved in improving the environment. Thus, the deduction for investments in the acquisition of new goods destined for the use of renewable energies becomes applicable by any entity, eliminating the current limitation in favor of the small-scale entities. This novelty is used to reorganize the deductions for investments in defense or environmental protection in the Tax on Societies, which are grouped in a new article of the Law of said tribute.

In the third place, and in the same line of potentiation of the use of renewable energies, it is enabled to the Aymarcias, in the framework of the regulatory regulations of the Local Haciendas, to establish a bonus in the quota of the Tax on immovable property by installations of systems for the thermal or electrical use of energy from the sun for the consumption of the holders of the dwelling or its occupants.

In order to further promote the development of the information society, the objective of the deduction for research, development and technological innovation activities is extended, so that it can also be applied to "software" generation activities that will facilitate the access of disabled people to the services of the information society, which will improve the social and labour integration of these people and contribute to the revival of the demand for This type of product.

In order to further refine the Spanish model for the defence of competition in the field of merger control, it is appropriate to provide for the immediate publicity of the report-opinion of the Court of Justice of the European Union. Competition from the moment of its reception by the Minister of Economy for his elevation to the Government. The opinion of the main advisory body on merger control will therefore be known before the final decision by the Council of Ministers, improving the transparency, effectiveness and predictability of this instrument. important in the monitoring of competition.

Another of the areas that require urgent action is the mortgage market, which, thanks to its intense development, has facilitated the access of many families to a property. However, it is appropriate to take measures to promote competition and to temper the exposure of borrowers to the risks of interest rates, which are themselves of the financial market. To this end, progress is made in facilitating and reducing the operations of mortgage novation and subrogation, and promotes the development and dissemination of new products to guarantee the risks of interest rates.

In the adoption of these measures, by the nature and purpose of these measures, the circumstance of extraordinary and urgent need required by Article 86 of the Constitution for the use of the royal decree-law, essential requirement, as has been pointed out, on the other hand, by the constitutional case-law.

In his virtue, on the proposal of the Second Vice President of the Government for Economic Affairs and Minister of Economy and of the Ministers of Finance, Labor and Social Affairs, Interior, Development, Science and Technology and Justice, in use of the authorisation contained in Article 86 of the Constitution and after deliberation by the Council of Ministers at its meeting on 25 April 2003,

D I S P O N G O:

TITLE I

Support measures for small and medium-sized enterprises

Article first. Save-business account.

The following amendments are made to Law 40/1998 of 9 December of the Income Tax on Physical Persons and other Tax Rules:

One. Article 54 (1) is amended, which is worded as follows:

" 1. The state's liquid tax quota will be the result of decreasing the state's full share in the sum of:

(a) The deduction for investment in habitual housing provided for in Article 55.1 of this Law.

b) 67% of the total amount of the deductions provided for in Article 55 (2), (3), (4), (5) and (6) of this Act. "

Two. A paragraph 6 is added to Article 55, which is worded as follows:

" 6. Deduction for savings-company account.

Taxpayers may apply a deduction for amounts deposited in credit institutions, in separate accounts of any other kind of taxation, for the formation of a regulated New Company. in Chapter XII of Law 2/1995, of 23 March, of Limited Liability Societies, in accordance with the following requirements and circumstances:

1. The balance of the savings account must be allocated to the subscription as the founding partner of the shares of the company New Company.

For its part, the company New Company, within the maximum period of one year from its valid constitution, must allocate the funds provided by the partners that would have received the deduction to:

-The acquisition of tangible and intangible fixed assets exclusively affected the activity, in the terms provided for in Article 27 of this Law.

-Expenditure on constitution and first establishment.

-Staff expenses employed with employment contract.

In any case, the company New Company must have, before the end of the period indicated with, at least, a local exclusively destined to carry the management of its activity and a person employed with labor contract and Full time.

It is understood that the provision in this issue has not been fulfilled when the company New Company develops the activities that would have been previously held under another ownership.

2. The maximum basis for this deduction shall be EUR 9,000 per year and shall consist of the amounts deposited in each tax period up to the date of the subscription of the shares of the company New Company.

3. The percentage of deduction applicable on the basis of deduction referred to in paragraph 2. above shall be 15%.

4. The Company New Company shall maintain for at least the two years following the beginning of the activity:

(a) The economic activity in which its social object consists, not being able to meet in that period the requirements to have the consideration of a patrimonial society.

(b) At least one premises exclusively for the purpose of carrying out the management of its activity and a person employed on a full-time employment contract.

(c) Assets in which the balance of the savings account has materialised, which shall remain in operation in the equity of the new company.

5. º The right to deduction will be lost:

(a) Where the taxpayer has amounts deposited in the savings account for purposes other than the constitution of its first company New Company. In the case of a partial provision, the quantities laid down shall be deemed to be the first deposited.

(b) When the account has been opened for four years, the New Company company shall not be registered with the Commercial Registry.

(c) When the shares are transmitted inter vii within the time limit laid down in the preceding number 4.

d) When the company New Company does not meet the conditions that determine the right to this deduction.

When, in tax periods after its application, the right, in whole or in part, is lost to the deductions practiced, the taxpayer will be obliged to add to the state liquid quota and the liquid quota. (a) whether or not the amounts unduly deducted, plus the interest on late payment referred to in Article 58.2.c) of Law 230/1963 of 28 December 2001, have been breached; Tax.

6. Each taxpayer will only be able to maintain a savings account and will only be entitled to the deduction for the first company New Company that it constitutes.

7. The savings-business accounts must be identified on the same terms as those established for the housing account case. "

Three. Article 57 (1) is amended, which is worded as follows:

" 1. The application of the deduction for investment in housing and for the deduction for the savings account shall require the fact that the amount checked against the taxpayer's assets at the end of the period of the tax exceeds the value of his/her verification at the beginning of the same at least in the amount of the investments made, without taking into account interest and other financing costs. '

Four. Article 64 (1) is amended, which is worded as follows:

" 1. The autonomous or complementary liquid quota shall be the result of decreasing the full or complementary autonomous quota in the sum of:

(a) The autonomous section of the deduction for investment in habitual housing provided for in Article 64a of this Law, with the limits and requirements of the patrimonial situation laid down in Article 57 thereof.

(b) 33 per 100 of the total amount of the deductions provided for in paragraphs 2, 3, 4, 5 and 6

of Article 55 of this Law, with the limits and requirements of the patrimonial situation provided for in Articles 56 and 57 thereof.

(c) The amount of the deductions established by the Autonomous Community in the exercise of the powers provided for in Law 21/2001 of 27 December 2001 regulating the fiscal and administrative measures of the new system for the financing of the Autonomous Communities of the common system and cities with the Statute of Autonomy. "

Five. Article 79 (4) is amended, which is worded as follows:

" 4. In any case, taxpayers who have the right to deduct for investment in housing, for the account of their business, for double taxation or for contributions to Pension Plans, Plans for Social Security, shall be required to declare in any event Insured persons or Social Welfare Mutual Insurance companies which reduce the taxable amount, under the conditions laid down in regulation. "

Article 2. Small scale enterprises.

With effect for the tax periods starting from the entry into force of this royal decree-law, Article 122 (1) of Law 43/1995 of 27 December 1995 on the Tax on Societies is amended. it is worded as follows:

" 1. The tax incentives provided for in this Chapter shall apply provided that the net amount of the turnover in the preceding immediate tax period is less than EUR 6 million. '

TITLE II

Building Housing Lease

Article 3. Tax regime for entities engaged in the leasing of dwellings.

One. With effect for the tax periods beginning from the entry into force of this royal decree-law, a Chapter III is added in Title VIII of Law 43/1995 of 27 December of the Tax on Societies, which is drawn up by the next way:

" CHAPTER III

Entities engaged in leasing of dwellings Article 68c. Scope of application.

1. Companies which have as their exclusive social object the lease of dwellings located in Spanish territory may be eligible under the scheme provided for in this Chapter. This exclusivity will be compatible with the investment in local business and garage spaces for its lease, provided that its total book value does not exceed 20 per 100 of the total accounting value of the entity's investments in housing.

For these purposes, only the housing lease is defined in Article 2 of Law 29/1994 of 24 November 1994 on Urban Leases, provided that the conditions and conditions laid down in this Law are met. the law for rental housing contracts.

2. The application of the special tax regime regulated in this Chapter will require compliance with the following requirements:

(a) That the number of dwellings leased or offered on lease by the entity is at all times equal to or greater than ten. The book value of all housing acquired by the entity in the construction phase, including those purchased on a flat basis, shall not exceed 20 per 100 of the total accounting value of the entity's dwellings.

b) That at least one third of the leased dwellings incorporate into the lease an option to purchase the housing in favour of the lessee. The recognition of the option must not assume for the lessee the payment of consideration and must specify the price of the exercise of the option, exercise which will always be optional. Under no circumstances may the lack of exercise of the right of choice determine for the lessee the obligation to pay any compensation to the lessor.

(c) In the event that the leased or leased dwellings by the entity are not classified as official protection or declared protected, the following requirements shall also be met:

First. -That the houses are acquired by the entity at market value and that they do not have at the time of their purchase an age of more than 3 years.

Second. -That the constructed surface of each dwelling does not exceed 110 square meters. The lease may include a maximum of two garage spaces and the annexes located in the same building, excluding the business premises, provided that each one and the other are arranged in conjunction with the dwelling.

Third. -That during the first five years of the term of the lease, the annual update of the income regulated in Article 18 (1) of Law 29/1994 shall be carried out by applying, at most, the variation percentage experienced by the National General Index of the Consumer Price Index System over a period of twelve months immediately prior to the date of each reduced update by 0.75 percentage points.

Fourth. -That the right of option recognized to the tenant in accordance with the provisions of subparagraph (b) above is exercisable within the maximum period of two years from the five after the beginning of the leasing.

(d) In the event that the leased or leased dwellings by the entity are classified as official or protected as protected, the right of option recognized to the lessee in accordance with the provided for in paragraph (b) above is exercisable within the maximum period of six months from the time limit laid down by the applicable rules in order to be able to offer to the sale of the dwellings to the lessees.

3. The option for this scheme should be communicated to the Tax Administration. The special tax system shall be applied in the tax period which ends after that communication and in the subsequent years to be concluded before the tax administration is notified of the waiver of the scheme.

The requirements of the communication and the content of the information to be supplied with it may be established.

4. Where the institution has no application of any of the other special schemes referred to in this Title VIII, except for the international tax transparency, it shall not be eligible for the scheme governed by this Chapter III, without prejudice to the of the provisions set out in the following paragraph.

The entities to which, in accordance with Article 122 of this Law, tax incentives apply to them for small-scale undertakings provided for in Chapter XII of this Title VIII, may to choose between applying such incentives or applying the regulated regime in this Chapter III.

5. The application of the system governed by this Chapter III shall be incompatible with the deduction for reinvestment of extraordinary profits provided for in Article 36b of this Law.

Article 68 quinquies. Bonuses.

1. Institutions that meet the requirements set out in the previous Article may apply the following bonuses in the full quota:

(a) 85% of the share of the full share corresponding to the income derived from the lease or the transmission of dwellings that meet the requirements of the previous article.

In cases of the transmission of the dwellings, the following must be complied with:

-which have been leased by the institution for at least five years in the case of dwellings referred to in point (c) of paragraph 2 of the previous Article and at least the time limit laid down in the applicable rules for power offer for sale the dwellings to the tenants, in the case of the dwellings referred to in point (d) of paragraph 2 of the previous article.

-That the amount obtained is reinvested, within one year from the transmission, in other dwellings that meet the requirements set out in the previous article.

(b) 97% of the share of the full share corresponding to the income derived from the lease or the transfer of housing where, in addition to the requirements of the previous article, the following are met:

First. -In the event that the leased or leased dwellings by the entity are not classified as official protection or declared protected:

-That the initial annual income to be satisfied by the lessee does not exceed the result of applying 4 percent to the maximum legal price of sale of the protected dwellings on lease, calculated as set out in the regulations at each current moment of the state housing plans.

-That the lease contract incorporates the option of purchase provided for in point (b) of paragraph 2 of the previous article, exercisable within the maximum period of two years from five years after the beginning of the leasing.

Second. -In the event that the leased or leased dwellings by the entity are classified as official protection or declared protected, that the lease incorporates an option to purchase (d) the provisions of paragraph 2 (d) of the previous Article.

In cases of the transmission of the dwellings, the following must be complied with:

-which have been leased by the institution for at least five years in the case of the dwellings referred to in the first subparagraph above and, at least within the time limit laid down in the applicable rules, in order to offer for sale housing to tenants, in the case of dwellings referred to in the second subparagraph of paragraph 2.

-That the amount obtained is reinvested, within one year from the transmission, in other dwellings that meet the requirements set out in the previous article.

2. The rent to be paid for the lease shall be integrated for each dwelling by the full income obtained, minorated in the expenses directly related to the obtaining of said income and in the part of the general expenses that correspond in proportion to the revenue.

3. The allowances provided for in paragraph 1 of this Article shall be incompatible with each other for the same income and shall be applied once, where applicable, the remaining allowances covered by the rules of this tax.

4. The partners of the entities that opt for the regulated regime in this chapter shall not be required to apply the deductions to avoid double taxation under Article 28 of this law for the cases of distribution of benefits and transmission. of the units. "

Two. Article 23 (1) (b) of Law 40/1998 of 9 December 1998 on the Income Tax on Physical Persons and other Tax Rules is amended as follows:

" (b) The full income referred to in the preceding subparagraph, as soon as it comes from entities resident in Spanish territory, shall be multiplied by the following percentages:

-140 per 100 in general.

-125 per 100, when they come from the entities referred to in Article 26.2 of Law 43/1995, of December 27, of the Company Tax.

-100 per 100, where they come from the entities referred to in Article 26.5 and 6 and those covered by the special scheme provided for in Chapter III of Title VIII of Law 43/1995 of 27 December 1995 on Corporate Tax, and protected and specially protected cooperatives, regulated by Law 20/1990 of 19 December on the Tax Regime of Cooperatives, the distribution of the emission premium and the operations described in points 3 and 4. (a) above. This percentage shall, in any case, be applied to yields corresponding to securities or shares acquired within two months prior to the date on which they were satisfied when, after that date, within the The same period of time for the transmission of homogeneous values. In the case of entities in tax transparency, this same percentage shall be applied by taxpayers where the operations described above are carried out by the transparent entity.

In the case of securities or units not admitted to trading in any of the secondary markets of Spanish securities, the period provided for in the preceding paragraph shall be one year.

In any event, the percentage of 100% will be applied to returns corresponding to benefits that have been taxed at the rates provided for in Article 26 (8) of Law 43/1995 of 27 December 1995. on Societies. For these purposes, the income received shall be deemed to be the first of those benefits. "

Article 4. Type of Value Added Tax applicable to the acquisitions of dwellings for lease purposes.

The number 6. of Article 91 (1) of Law 37/1992 of 28 December of the Value Added Tax is amended, which is worded as follows:

"6." Housing " is administratively qualified as official protection of special arrangements or public promotion, where the deliveries are carried out by the promoters of the same, including the garages and annexes located in the the same building as they are transmitted together. For these purposes, the number of parking spaces may not exceed two units.

Housing acquired by the entities applying the special scheme provided for in Chapter III of Title VIII of Law 43/1995 of 27 December 1995 on the corporate tax, provided that the income derived from it is of their subsequent lease, the allowance provided for in Article 68d (1) (b) of that Law applies to them. 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. "

TITLE III

Improving the protective action of Social Security for self-employed or self-employed workers and promoting their activity

Article 5. Reduction in the contribution base for young people and women of new incorporation in the Special Regime of Autonomous Workers.

A new additional provision, the 30th, is added to the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of June 20, in the following terms:

" Additional 30th-fifth disposition.

Reduction in the contribution base of the new workers included in the Special Regime of Social Security of the Workers for Account Own or Autonomous.

In the event that at the time of the initial discharge in the Special System of Social Security of the Workers for Account Own or Self-Employed the workers are thirty or fewer years of age, the basis of contribution will be the between 75% of the minimum base and up to the maximum basis, laid down in the General Budget Law of the State in each financial year and for the three years immediately following the date of effect of the said high.

The provisions of the preceding paragraph shall also apply to women who, at the time of the initial discharge in the Special Regime, have 45 or more years.

In the cases provided for above, and for the purposes of calculating the regulatory basis for the corresponding benefits, account shall be taken of the bases on which it has actually been listed. "

Article 6. Exemption from social security contributions in respect of self-employed persons with 60 and five or more years.

The additional thirtieth provision of the recast text of the General Law on Social Security, approved by Royal Legislative Decree 1/1994, of 20 June, is worded in the following terms:

" Additional 30th Disposition.

Waiver of quotas for self-employed persons with sixty-five or more years.

1. Self-employed persons included in the field of application of the Special Agricultural Regimes, of the Workers of the Sea and of Workers of the Own or Autonomous Account shall be exempt from the list of Social Security contributions except, where appropriate, for temporary incapacity and for occupational contingencies, in the case of having completed sixty-five or more years of age and crediting thirty-five or more years of effective social security contributions, without any such effects being taken into account. proportional parts of extraordinary payments. If the worker does not meet the required requirement at the age of sixty-five years, the exemption shall apply from the date on which the worker is credited.

2. For periods of activity in which the worker has not made contributions, in accordance with the terms laid down in the preceding paragraph, for the purpose of determining the regulatory basis for the benefits excluded from the contribution, the basis for contributions corresponding to the monthly rates of each financial year exempt from listing shall be equivalent to the result of increasing the average of the natural year's trading bases immediately prior to the average percentage change known of the CPI in the last year indicated, without the bases thus calculated to be inferior to the amounts of the minimum or single contribution bases fixed annually in the General Budget Law of the State for the self-employed persons included in the Social Security Special Regulations referred to in paragraph 1. above. "

Item seventh. Headings of contributions by professional contingencies of the workers included in the Special Regime of Autonomous Workers.

One. Article 1 and Annex 2 of Royal Decree 2930/1979 of 29 December, for which the rate of premiums for the contribution to social security for accidents at work and occupational diseases are reviewed, is drawn up on the basis of the following:

" Article first.

The contribution of employers to social security and, where appropriate, of workers included in the Special Scheme of Workers for the Account of Own or Self-Employed, for the coverage of occupational accident contingencies and occupational diseases, in the various economic activities, will be carried out by means of the application of the tariffs and of the rules that appear as being attached to the present royal decree. "

(SEE IMAGES, PAGES 16230 TO 16233)

Two. The amendments which, as from the entry into force of this Royal Decree-law, may be made in respect of the premium rates referred to in this Article may be regulated in accordance with the specific rules regulatory of the same.

Article 8. Extension of temporary disability protection for self-employed or self-employed persons.

For self-employed or self-employed persons, irrespective of the special scheme of social security in which they are employed, the birth of the economic benefit due to temporary incapacity to which they may have the right to be produced, in the terms and conditions which are regulated, from the fourth day of the discharge in the corresponding activity, except in the cases where the person concerned has opted for the cover of the contingencies (i) professional, or compulsory, cover, and the allowance would have been paid out because of an accident at work or occupational disease, in which case the provision shall be made from the day following the day of the discharge.

Article ninth. Contribution of the employees on behalf of the Special Agrarian Regime.

An additional provision, the 30th, is added to the recast text of the General Law of Social Security, approved by the Royal Legislative Decree 1/1994, of June 20, in the following terms:

" 1. The self-employed persons, included in the Census Section of the Special Agrarian Regime for self-employed persons, shall, as from 1 January 2004, be listed for common contingencies according to the bases and rates. In the case of the Special System of Social Security of Workers, fixed in the respective Laws of the General Budget of the State and in its implementing rules, for the Special Regime of Social Security of Workers for Account.

2. As from 1 January 2004, the contributions to be made by the employed persons of the Special Agricultural Scheme, as a result of the provisions of the preceding paragraph, shall be determined on the basis of the such contingencies are the rate of contribution to be applied to the rate of contribution, excluding temporary incapacity protection, laid down in the General Budget Law of the State in respect of self-employed persons. or stand-alone, the following coefficients:

(SEE IMAGE, PAGE 16234)

Exercise Coefficient

2004 0.6850 2005 0.7075 2006 0.7300 2007 0.7525 2008 0.7750 2009 0.7975 2010 0.8200 2011 0.8425 2012 0.8650 2013 0.8875 2014 0.9100 2015 0.9325 2016 0.9550 2017 0.9775 As of January 1, 2018 the corresponding quote Such workers shall be established as a general rule for workers included in the Special Scheme of Social Security of Workers for the Account of Own or Self-Employed.

The Minister of Labour and Social Affairs shall, in each financial year, determine the rate of contribution to be applied as a result of applying the coefficient corresponding to that financial year, and may be determined with one decimal place. "

Article 10. Delimitation of the fundamental means of life for inclusion in the Special Agrarian Regime.

One. The third subparagraph of Article 2 (b) of the recast text of the Special Agrarian Regime, approved by Decree 2123/1971 of 23 July 1971, is amended as follows:

" Third. Where the worker, whether or not he is a spouse or a relative by consanguinity or affinity to the third degree of the holder of a family holding, predominantly engages in the farm or the family holding, in the form of agricultural work, personal and direct, it is presumed that they constitute their fundamental means of life for the purposes of inclusion in this Special Regime, provided that from the agricultural activity they obtain income to attend to their own needs or, in their case, the of the family unit, even if on an occasional or permanent basis other work does not specifically agricultural, determining or not determining their inclusion in any other system of the Social Security System.

If the agricultural worker proves that he performs agricultural work only occasionally or that they do not constitute his fundamental means of life, he shall be excluded from the Special Agrarian Regime. "

Two. The present content of the third subparagraph of Article 2 (b) of the recast text is to constitute the fourth rule of that rule.

Item 11th. The effect of the overlapping contributions in various schemes in order to the pensions of social security.

One. Where contributions are credited to a number of schemes and one of them is not entitled to a pension, the bases of contributions credited to the latter, under a multi-activity scheme, may be accrued to those of the scheme in which the pension is paid, exclusively for the determination of the regulatory base of the same, without the sum of the bases being able to exceed the maximum contribution limit in force at any given time.

Two. For the purposes of determining the basis of the retirement pension, in order for the accumulation of the bases of contribution provided for in the previous paragraph to be carried out, it will be necessary to ensure that the duration of the during the ten years immediately preceding the causative event.

In another case, the proportional share of the basis of quotation which corresponds to the time actually quoted in the multi-activity regime shall be accumulated within the period referred to in the preceding paragraph in the manner determined by the Ministry of Labour and Social Affairs.

TITLE IV

Other measures

CHAPTER I

Investment

Article twelfth. Accelerated depreciation.

For acquisitions of new assets made between 1 January 2003 and 31 December 2004, the maximum linear amortisation ratios set out in the official tables of depreciation coefficients are They will be replaced, in all mentions to them, by the result of multiplying those by 1.1. The new coefficient shall be applicable during the lifetime of the new assets acquired in the period referred to above.

CHAPTER II

Renewables

Article 13th. Promotion of renewable energy.

With effect for the tax periods beginning from the entry into force of this royal decree law, the following modifications are introduced in Law 43/1995, of December 27, of the Tax on Societies:

One. The title of Article 35 is amended, which is worded as follows:

" Article 35. Deduction for investments in goods of cultural interest, cinematographic productions, book publishing, navigation and vehicle tracking systems, adaptation of vehicles for the disabled and childcare for the children of workers. "

Two. Article 35 (4) shall be deleted.

Three. An Article 35a is added, which is worded as follows:

" Article 35a. Deductions for environmental investments.

1. Investments made in goods of the active material intended for the protection of the environment consisting of installations which prevent air pollution from industrial installations, against pollution of water surface, underground and marine for the reduction, recovery or treatment of industrial waste for the performance or, where appropriate, improvement of the regulations in force in these areas of action, they will give the right to practice a deduction in the 10% of the investments that are included in programmes, agreements or agreements with the competent environmental authority, who shall issue the certification of the validation of the investment.

2. The deduction provided for in the preceding paragraph shall also apply in the case of the purchase of new commercial or commercial vehicles for road transport, only for that part of the investment which is determined to be contributes effectively to the reduction of air pollution.

3. In addition, 10 per cent of the investments made in new material assets for the use of renewable energy sources consisting of installations and equipment with any of the following may be deducted from the quota. the following purposes:

a) Use of the energy from the sun for its transformation in heat or electricity.

b) Use, as fuel, of solid urban waste or biomass from agricultural and forestry waste, agricultural and forestry waste, and energy crops for heat transformation or electricity.

c) Treatment of biodegradable waste from livestock farms, wastewater treatment plants, industrial effluents or municipal solid waste for biogas processing.

d) Treatment of agricultural, forestry or oil products used for processing into biofuels (bioethanol or biodiesel).

4. The part of the investment financed by grants shall not be deductible. '

Article 14. Promotion of the thermal or electric use of energy from the sun for self-consumption.

A paragraph 5 is added to Article 75 of Law 39/1988 of 28 December, regulating local farms, which is worded as follows:

" 5. The tax arrangements may provide for a subsidy of up to 50% of the full rate of the tax on immovable property for housing in which systems for the thermal or electrical use of the property have been installed. energy from the sun for self-consumption. 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. "

CHAPTER III

Information Society

Item 15th. Access of persons with disabilities to the services of the information society.

With effect for the tax periods starting from the entry into force of this Royal Decree-Law, Article 33 (1) (a) of Law 43/1995 of 27 December 1995 on the Tax on the Companies, which is worded as follows:

" a) Concept of research and development.

A planned original inquiry will be considered to pursue the discovery of new knowledge and superior understanding in the scientific and technological field, and to develop the application of the results of the research or any other type of scientific knowledge for the manufacture of new materials or products or for the design of new processes or production systems, as well as for the substantial technological improvement of materials, products, Pre-existing processes or systems.

Research and development activities will also be considered the materialization of new products or processes in a plan, scheme or design, as well as the creation of a first non-marketable prototype and the projects of initial demonstration or pilot projects provided that they cannot be converted or used for industrial applications or for commercial exploitation.

The design and development of the sample for the launch of new products will also be considered as research activity. For these purposes, the introduction of a new product will be understood as the launch of a new product, and as a new product, the novelty of which is essential and not merely formal or accidental.

We will also consider research activity and develop the concept of advanced "software", as long as it represents significant scientific or technological progress through the development of new theorems and algorithms or by the creation of new operating systems and languages, or whenever it is intended to make it easier for disabled people to access the services of the information society. Usual or routine activities related to "software" are not included. "

CHAPTER IV

Defense of the competition

Article sixteenth. Advertising of the reports of the Court of Defence of Competition.

Article 16.3 of Law 16/1989 of 17 July on the Defense of Competition is amended to read as follows:

" 3. The Court shall make its report public once it has been received by the Minister for Economic Affairs and, where appropriate, after resolving the confidential aspects of its contents. "

CHAPTER V

Promoting competition in the mortgage market

Article seventeenth. Amendment of Law 2/1994 of 30 March on subrogation and modification of mortgage loans.

1. The following new wording is given to Article 4 of Law 2/1994 of 30 March on subrogation and modification of mortgage loans:

" Article 4. Writing.

In the case of subrogation, only the modification of the terms of the interest rate, either initially agreed or in force, the extension of the loan period, or both, may be agreed. "

2. The following new wording is given to Article 5 (2) of Law 2/1994 of 30 March on subrogation and modification of mortgage loans:

" 2. The new agreed conditions of the interest rate, the time limit, or both. "

3. New wording is given to Article 9 of Law 2/1994 of 30 March on subrogation and modification of mortgage loans, which has the following wording:

" Article 9. Tax benefits and registration fees in the amending mortgage loans.

Will be exempt in the gradual mode of "Documented Legal Acts" the public writings of amending mortgage loans agreed upon by common agreement between creditor and debtor, provided that the creditor is one of the entities referred to in Article 1 of this Law and the amendment relate to the conditions of the initially agreed or current interest rate, the alteration of the term of the loan, or both.

For the calculation of the notarial and registral fees of such type of scripture, it will be taken as a basis to apply to the amount of capital outstanding at the time of the novation of the differential between the interest of the loan being amended and the new interest. In the case of amending novations referring exclusively to the alteration of the term of the loan, it shall be taken as the basis of the 1 per 1000 of the outstanding capital figure of amortisation at the time of the novation. "

4. A new Article 10 is introduced in Law 2/1994 with the following content:

" Article 10. Commission for extension of the term of the loan.

In the amending novations which are intended to extend the term of the loan, the lending institution may not receive a change of conditions fee of more than 0,1 per 100 of the outstanding capital figure of the loan. write down. "

Article eighteenth. Registration and notarial tariffs.

One. In the subrogations, with or without simultaneous novation, and in the amending novations of mortgage loans under Law 2/1994 of 30 March, it shall apply to the rights provided for in paragraph 1 of number 2, " Annex I to Royal Decree 1426/1989 of 17 November 1989 approving the Arancel de los Notaries, and those provided for in number 2, 'Inscriptions', of Annex I to Royal Decree 1427/1989 of 17 November 1989 approving the Arancel de Registrars of Property, the following reductions or bonuses, without any application those provided for in those provisions:

-90 percent if these are transactions that incorporate variation in the interest rate conditions, in those cases where a variable rate system is passed on to a fixed rate system.

-75 percent in any other operation.

In any case, the maximum limits of the tariff duties provided for in Law 41/1980 of 5 July, of urgent measures to support housing, and the reductions or reductions provided for in the legislation, will apply. special.

Two. The amendments which, as from the entry into force of this Royal Decree-law, may be made in respect of the duties referred to in this Article may be made subject to the rules laid down in the specific rules governing the the same.

Article nineteenth. Instruments for hedging the interest rate risk on mortgage loans.

1. Credit institutions shall inform their mortgage debtors with which they have subscribed loans at the variable rate of interest, on the instruments covering the risk of an increase in the rate of interest that they have available. The contracting of such coverage shall not entail the modification of the original mortgage loan agreement.

2. The entities referred to in the preceding paragraph shall offer those who apply for mortgage loans at the variable rate at least one instrument for hedging the risk of interest rate increases.

The characteristics of that hedging instrument shall be included in the binding offers and in the other information documents provided for in the rules of organisation and discipline relating to the transparency of loans. mortgage, issued under the provisions of Article 48 (2) of Law 26/1988 of 29 July 1988 on the discipline and intervention of credit institutions.

The provisions of this paragraph shall apply to the binding offers provided for in Article 2 of Law 2/1994 of 30 March on subrogation and modification of mortgage loans.

3. The cost of the interest rate risk hedging instruments referred to in this Article shall be understood to be included in the maximum basis of the deduction referred to in the second subparagraph of point (a) of paragraph 1 of this Article. Article 55 of Law 40/1998 of 9 December 1998 on the Income Tax of Physical Persons.

Single additional disposition.

In the subrogations that occur in the mortgage loans to variable interest entered on the basis of the entry into force of this Royal Decree-Law, in accordance with the provisions of Article 1.1 of Law 2/1994, 30 March on subrogation and modification of mortgage loans, and even if the possibility of early repayment is not included, the amount to be charged by the lending institution as a commission for the early repayment of loans. its credit shall be calculated on the capital outstanding to be amortised, in accordance with the following rules:

1. When early amortisation has been agreed without fixing a fee, there will be no right to receive any amount for this concept.

2. If an early repayment fee equal to or less than 0.50 percent had been agreed, the commission to be charged will be the one agreed upon.

3. In all other cases, the lending institution may only receive 0,50% by early amortisation fee, whichever is the case. However, if the lending institution demonstrates the existence of economic damage that does not involve the loss of earnings, produced directly as a result of early repayment, it may claim that loss. The claim of damage by the creditor shall not prevent the conduct of the subrogation, if the circumstances set out in this Law are present, and shall only result in the compensation, at the time, of the amount corresponding to the damage produced.

Single transient arrangement.

The provisions of Articles 17 and 19 of this royal decree shall apply to mortgage loans in force at the entry into force of this rule.

Final disposition first. Additional contribution for the extension of temporary disability protection.

As of the entry into force of the extension of the temporary disability protection referred to in Article 4 of this Royal Decree-Law, the rates of contribution laid down in Law 52/2002 of 30 December 2002, General State budgets for the year 2003 will be amended as follows:

-In the Special Scheme for the Self-Employed or Self-Employed Workers, where the person concerned has received temporary disability protection, the rate of contribution shall be 29,80 per 100.

-In the Special Agrarian Regime, when the self-employed person has been granted temporary disability protection, the rate of contribution will be 4.35 percent, of which 3.70 percent will correspond to contingencies. The European Commission has also been involved in the work of the

-In the Special Regime of the Workers of the Sea, the type of contribution for the common contingencies of the self-employed workers will be 29.80 percent.

Final disposition second. Promotion of the employment of women workers in maternity cases.

1. A new paragraph 4 is added to the number ' one.

Scope " of Article 47 of Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures, with the following wording:

" 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 security of employed persons. '

2. Paragraph 9 of the number ' Three is amended.

Incentives " in Article 47 of Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures, being drafted in the following terms:

" 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 per 100 for the 12 months following the reinstatement. (a) the right of the woman to work after the period of suspension of the maternity contract and the 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, where 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 eighteen months.

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

3. A new paragraph 10 is added to the number ' Three.

Incentives " in Article 47 of Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures, with the following wording:

" 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. "

4. Paragraph 3 of the number ' Five is amended.

Exclusions ", from article 47 of Law 53/2002, of December 30, of Fiscal, Administrative and Social Order Measures, which is worded in the following terms:

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

(a) The bonuses of indefinite contracts with workers of sixty 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. "

Final disposition third. Payment of the unemployment benefit in its single payment method.

The first paragraph of the first paragraph of the first paragraph of the first paragraph of the fourth transitional provision of Law 45/2002 of 12 December 2002 of urgent measures for the reform of the system of protection for unemployment and improvement of the the occupability, being drawn up in the following terms:

" First. The managing body may pay the current value of the amount of the contributory level unemployment benefit to the benefit recipients if they are to be established in a stable way as working or working partners in cooperatives or cooperatives. in working companies, provided that they have not maintained a prior contractual relationship with such companies over the 12 months, or constitute them, or where such beneficiaries intend to constitute self-employed persons and are persons with a disability equal to or greater than 33%. "

Final disposition fourth. Promotion of the employment of disabled women.

A second paragraph is added in point (a) of Article 44 (1) (1) of Law 42/1994 of 30 December 1994 on Fiscal, Administrative and Social Order Measures, with the following wording:

" In the specific case that disabled women are hired, companies will be entitled to a 90 per cent allowance in the business listing for common contingencies if the contracted woman is of equal age or more than 45 years and 80% in the case of a minor of that age. "

Final disposition fifth. Detailed rules for implementation and development.

The government is authorized to dictate the provisions necessary for the implementation and development of this royal decree.

Final disposition sixth. Entry into force.

This royal decree law will enter into force on the day following its publication in the "Official State Gazette".

Single repeal provision.

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

Given in Madrid, 25 April 2003.

JOHN CARLOS R.

The President of the Government,

JOSÉ MARÍA AZNAR LÓPEZ