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 2003 sets out certain economic policy objectives, the achievement of which makes it necessary or appropriate for the adoption of various regulatory measures to improve and 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 at the service of public administrations, management and administrative organisation and administrative action in different sectoral areas.

II

In tax matters, it should be noted that the second tax reform carried out by the government in the field of direct taxation through the modification of the Income Tax will enter into force in 2003. Natural Persons. In addition, the reform of local taxation, which will be the subject of an independent amendment, will make it possible to adjust the financing of local authorities to the principle of financial sufficiency, thus closing the financial reform. Once the new system of financing of the Autonomous Communities and the Cities with the Statute of Autonomy has entered into force.

In the Tax on Successions and Donations, some technical amendments are included and allow for better management of the tax. Thus, amendments are introduced affecting the taxation of the right of the property, as well as the calculation of the liquidable basis in the alleged accumulation of donations and, finally, the assumptions of subsidiary liability of certain brokers.

The changes in indirect taxation which are included in the Law on Tax, Administrative and Social Measures are of a technical nature or are, once again, required by Community legislation, such as those which affect the Value Added Tax, the General Indirect Canarian Tax and the Excise Tax.

In the Value Added Tax, the majority of the amendments made to the Tax Law are derived from the adaptation of the internal law to the Community Directives on electronic commerce and services broadcasting and television and invoicing. In transposition of Directive 2002/38/EC, a new special scheme for certain non-Community operators providing electronic commerce services is regulated and the location rules applicable to the services of the Member States are laid down. electronic commerce and those of broadcasting and television. With regard to the provisions on invoicing, the necessary adaptations are made to the basic lines of Directive 2001 /115/EC, which harmonises and simplifies at Community level the conditions and content of the invoicing in the Value added tax, which will allow for further regulatory development in which the content of the legislation is transposed into our law.

In addition to the above measures, various technical improvements are introduced in the tax, among which is the system for the systematization of the special rules for the location of services. They also specify the particularities affecting the right to deduction under the simplified special scheme, as well as the special scheme for agriculture, livestock and fisheries.

In the Tax on Heritage Transmissions and Documented Legal Acts, some modifications are also made of a technical nature. The rules on the tax base on mortgage loans or on another guarantee and on assumptions for the postponement and improvement of mortgages as regards the gradual quota of notarial documents are clarified. It is also clarified that the concept of documented legal acts for notarial documents is required to be phased out in the Furniture Register. The taxable fact relating to the concept of legal acts documented in the copies of the scriptures documenting the change in the value of the shares or the change in their status as nominative or bearer is deleted and the the obligation to appoint a representative of non-resident taxpayers as the tax domicile of those taxpayers, if they do not appoint a representative, the immovable property of the transmission.

In the field of excise duties, it is specified that the Community territorial scope of the fuels contained in the normal tanks of vehicles and containers will not be considered to be exported on the occasion of their exit from the scope. The tax rates on Hydrocarbons Tax are modified to reduce the tax rate applicable to liquefied petroleum gas used as fuel for general use and the tax rate of kerosene used as fuel is reduced. heating.

Effective until the end of 2012, a zero rate of the Hydrocarbon Tax is established for the so-called "biofuels". This measure, in conjunction with the regulatory amendments which may be introduced within the maximum period of six months relating to the quality of these products and the safety of the facilities necessary for their use in direct mixtures with Fossil fuels are intended to encourage the use of these fuels of agricultural origin or plant origin. In fact, by means of the abolition of the hydrocarbon tax, the moment is compensated for at the highest cost of the production of biofuels which, on the other hand, have obvious environmental and energy advantages over fuels. conventional fossils.

Finally, the provisions of Council Directive 2002/10/EC of 12 February 2002 on the definition of cigars and cigarillos are transposed into national law.

In the Retail Sales Tax of certain hydrocarbons the modifications consist of the elimination of the objective scope of the kerosene tax used as heating oil, as well as fuel additives given their meagre collection in comparison with the cost of managing the tax requirement in relation to those products.

Regarding the Economic and Fiscal Regime of the Canary Islands, the measures introduced affect, on the one hand, the Arbitrio on Imports and Deliveries of Goods in the Canary Islands and, on the other, the Indirect General Tax.

With regard to the Arbitrio, certain amendments are made to Annexes IV and V which are merely updates to the statistical positions of the Community Customs Tariff and the figure is to be deleted. of products taxed at zero rate because the application of this type does not constitute a difference in treatment with regard to its exclusion from the objective scope of the arbitration.

With regard to the Indirect General Tax, some of the amendments are derived, as in the Value Added Tax, from the adaptation of the national legislation to the Community directives on electronic commerce. and on billing. Others, however, are technical improvements that affect various aspects of the tax. Thus, the concept of the supply of goods to the construction of a real estate is restricted to the construction of a building, except in cases where the law itself says otherwise. The amount of the turnover that acts as the limit for the exemption in the supply of goods and services performed by natural persons is updated. The application of the zero type for the production of water and for the realization of hydraulic channeling infrastructures is clarified. The omission relating to the deductibility of VAT incurred in the supply of investment gold when the exemption has been waived is remedied. The general application of the general type in cars is simplified.

A number of measures are incorporated that affect several taxes, in relation to the cities of Ceuta and Melilla. First of all, in the Tax on Heritage, the allowance corresponding to the proportion of the quota corresponding to goods and rights located or which should be exercised or complied with in Ceuta and Melilla is raised to 75 per 100. In the same way, a bonus is established in the quotas of the Tax on Successions and Donations of 50% in the acquisitions "mortis causa" and in the amounts received by the beneficiaries of insurance on life when the causative has had his habitual residence at the date of the accrual in Ceuta or Melilla during the previous five years and a 50 per 100 bonus on 'inter-living' acquisitions for the share of the share corresponding to the immovable property located in the Cities and also, for other "inter vivos" acquisitions, where the acquirer has his or her residence habitual in Ceuta and Melilla.

Finally, in the Tax on Heritage Transmissions and Documented Legal Acts, the gradual fee of the notarial documents is bonified by 50 per 100 when the Register in which the registration is to be carried out or (i) the entry into the market in Ceuta and Melilla and a 50 per 100 quota for the concept of company operations when certain requirements are met. With regard to the concept of onerous capital transfers, the assumptions in which the 50 per 100 bonus will be applied in the quota for the said concept are specified.

As far as fees are concerned, changes of a different nature are incorporated, such as each year. Thus, the following fees and charges are modified: fee for authorization, celebration or organization of raffles, tomballs, bets and random combinations, rate for performances of ship and shipping records, fee for drafting projects, confrontation and appraisal of works and projects, rates of the Central Traffic Headquarters, landing fee, fee for inspections and veterinary checks on products of animal origin not intended for human consumption, which are introduced in national territory from non-Community countries, fees for concessions and (a) authorisations for maritime-terrestrial public domain, rates of the Official State Gazette, fees payable for services and activities carried out in connection with funding from Social Security funds and the fixing of the price of the effects and accessories (Medication Act) and the fees to be charged by the railway infrastructure manager until the new regulatory framework for the rail sector enters into force.

On the other hand, the following fees and charges are created, among others: fee for exam rights for government qualifications for recreational craft, fee for national teacher enablement services university, fee for approval and validation of foreign degrees and studies, international preliminary examination fee of the Spanish Patent and Trademark Office, fees for services and activities in the field of food industries, food preparations for special and/or dietary and natural mineral waters and (a) the rate of allocation of the Code of Identification of Dietary Foods for Special Medical Doctors susceptible to funding by the National Health System, classification by type of diet, as well as the changes in the name and/or composition of such products and charges for services and activities carried out in the field of pesticides for environmental use and in the food industry, as well as for all biocidal products in general.

As for the general tax law, some amendments are made to the General Tax Law. First of all, the obligation to keep copies of software and computer files that serve as a support for declarations that must be submitted by certain tax authorities is clarified. Secondly, the experience gained since the introduction of a separate sanctioning procedure by Law 1/1998 of 26 February on the Rights and Guarantees of the Taxpayers determines the appropriateness of a general setting of a In the case of the Court of Inquiry, the Court of the Court of the Court of the Court of the European Court of the European Court of the European Court of the European Court of copies of the books and documentation of the tax obligation. Some amendments are also made to the regulatory regulation of the census declarations to be submitted by the tax authorities.

The regulation of the tax benefits applicable in relation to the celebration of the "Jacobo Holy Year", which will be in effect for the years 2003 and 2004, is also incorporated.

III

Title II of the Law is intended 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 Royal Legislative Decree 1/1994, of June 20.

Thus, the contribution is regulated by the remuneration corresponding to annual leave accrued and not enjoyed prior to the employment relationship which are satisfied at the end of the year, which will be the subject of liquidation and additional contribution to the month of termination of the contract.

An additional new provision is added to the recast text of the General Social Security Law. It regulates the extension of protective action by professional contingencies to workers included in the special social security scheme for self-employed or self-employed persons, who may voluntarily improve the scope of the of the protective action which the scheme gives them, incorporating that corresponding to the contingencies of accidents at work and occupational diseases, provided that, prior to or at the same time, they have chosen to include, within that scope, the economic benefit due to temporary incapacity.

With regard to the special social security schemes, the recast of Laws 116/1969 of 30 December and 24/1972 of 21 June, which regulates the special scheme for social security, is amended. the workers of the sea, approved by Decree 2864/1974 of 30 August 1974, and the recast of Laws 38/1966 of 31 May and 41/1970 of 22 December, governing the special agricultural system of social security, approved by the Decree 2123/1971 of 23 July. The aim of both reforms is to improve the protective action in these special schemes, increasing the permanent disability pension, in the degree of permanent incapacity for the usual profession. In this respect, it is established that self-employed persons, who are included in those special schemes, who are fifty-five or more years old, will receive the economic benefit of permanent permanent incapacity for the usual profession, in the conditions for the collection and increase of the percentage to be regulated. In any event, it shall be a requirement for the recognition of the increase that the pensioner does not carry out paid activity or hold the ownership of a maritime or agricultural holding or a commercial or industrial establishment.

A group of precepts referring to the special social security schemes of civil servants are incorporated.

Thus the recast text of the current legal provisions on the Special Social Security Regime of the staff at the service of the Administration of Justice, approved by Royal Legislative Decree 3/2000, of 23 In June, the limitation period for certain actions and rights is reduced from five to four years, in line with the changes made in the same way in the General Social Security Regime and in the Special Regiments of the Civil servants of the State and the Armed Forces under Law 14/2000, of 29 December, and Law 24/2002 of 27 December, of fiscal, administrative and social order measures. In addition, organizational reforms are introduced in the General Judicial Mutuality.

The regime of administrative violations and sanctions in the field of the Special Regimes of the Civil Servants of the State, the Armed Forces and the personnel is regulated in the service of the Administration of Justice. amend the recast text of the Law on Social Security of Civil Servants of the State, adopted by Royal Legislative Decree 4/2000 of 23 June, concerning the limitation period of the action to claim the full refund or (a) partial of the quotas or the excess of the quotas, which has been wrongly entered into four years, and the provision of information from the Central Register of Personnel, to the General Mutuality of Civil Servants of the State.

The employment promotion programme for 2003 is also approved.

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 2003.

The possibility of granting, in cases of permanent necessity, advances on account of extraordinary aid, medical care costs, transfer of affected persons and temporary accommodation, the amount of which does not exceed the 70 per 100 of the amount that is likely to be granted. Finally, Law 32/1999, of 8 October, of Solidarity with the Victims of Terrorism, is amended as regards the procedure for granting decorations of the Royal Order of Civil Recognition to the Victims of Terrorism.

IV

Title III of the Act contains various measures affecting staff at the service of public administrations and the state public sector.

As for the general regime of the official and statutory staff, in the matter of bodies and scales, the extraordinary call for the integration of officials of the new entrance of the public bodies of the research attached to the Ministry of Science and Technology on the scale of researchers entitled, created by Law 14/2000 of 29 December, of fiscal, administrative and social measures, and the higher management body is created cadastral and the scale of environmental agents of National Parks.

As regards permits and licenses, the Law 30/1984 of 2 August of Measures for the Reform of the Civil Service is amended to collect the possibility that maternity leave may be enjoyed under the full time or part time, in line with what is established in the labour law.

In the case of the officials of the local authorities, the recast text of the current legal provisions in the field of local regime, approved by Royal Legislative Decree 781/1986, of 18 April, is amended, regulating the powers for the imposition of sanctions on officials of local administration with a national rating.

Regarding the passive class regime, the recast text of the State Passive Classes Act, approved by Royal Legislative Decree 670/1987 of April 30, is amended, adapting certain precepts to modifications already introduced in previous years, and the regulation contained in the additional twenty-second and twenty-third provisions of Law 23/2001, of December 27, of General State Budgets for the year 2002, is given an indefinite character. the harmonisation of the system for the calculation of extraordinary pensions for acts of terrorism; and Extraordinary pensions caused by acts of terrorism are raised in favour of persons who are not entitled to a pension under any public social security scheme, while setting such amount as the minimum guarantee for pensions extraordinary acts of terrorism which are recognised by any public social security scheme.

Regarding other personnel regimes, Law 42/1999, of 25 November, of the Staff Regulations of the Civil Guard Corps, is amended in relation to the provision of destinations to new access personnel.

Finally, the Law 9/1987 of 12 June, of Organ of Representation, determination of the working conditions and the participation of the staff in the service of the public administrations, is amended as regards the Election to representatives of the staff at the service of the State Society "Post and Telegraph Company Anonymous".

V

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

In terms of financial management, in the first place, various precepts of the recast text of the General Budget Law, approved by Royal Legislative Decree 1091/1988 of 23 September, are amended.

The possibility of imputing the budget obligations recognised during the month of January following the year corresponding to that budget is eliminated. This is included in an indefinite manner as provided for in the second provision of the General Budget Laws of the State for the years 2001 and 2002, for those exercises.

In line with the provisions of 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 regime and the cities with Statute of Autonomy, which provides that the procedure for determining the deliveries to account and the definitive liquidation of certain taxes will be carried out as a return of income on the various concepts, including such possibility as exception to the principle of gross budget.

In terms of budgetary changes, in order to adapt the recast text of the General Budget Law to the innovations contained in Law 18/2001 of 12 December, General of Budget Stability in the field, eliminates the possibility of credit extensions for assigned revenue, assumptions that are treated as credit generations as well as repositions as a result of undue payments that are currently contemplated as reintegrating.

In addition, new regulation is given to the opening of the accounts of the public treasury funds abroad in the name of the Embassies, Permanent Representations, Consulates of Spain, and organs of the Spanish Agency of International Cooperation. Finally, the powers of the General Intervention of the State Administration as a management centre for public accounting are updated, and the regulation of the obligation to supply information to the General Intervention of the State administration, in line with the powers to produce the report on the degree of compliance with the objective of budgetary stability attributed to the higher body by the General Law on Budgetary Stability.

Law 21/2001 is amended, of 27 December, regulating the fiscal and administrative measures of the new system of financing of the Autonomous Communities of common regime and cities with the Statute of Autonomy, introducing various technical improvements.

As regards the management in the field of procurement, the recast text of the Law on Public Administration Contracts, approved by Royal Legislative Decree 2/2000 of 16 June, is amended, adding a which allows the contracting authorities to create records of tenderers. In addition, Law 26/1999 of 9 July, of Measures to support the geographical mobility of members of the Armed Forces, is amended, regulating certain aspects of the regime of the tenancies of military housing.

As regards the management of the State's heritage, the text of the Law on State Heritage Bases, approved by Decree 1022/1964, of 15 April, is amended.

The principle of freedom of pact regarding legal businesses that affect property and rights of the State Heritage is collected, it is established that the condition or mode of affectation to a certain destination imposed on the Donations made in favour of the State shall be deemed to have been fulfilled and completed when, for 30 years, it has served the said destination. The leases with option of purchase are regulated, new regulation is given to the disposal of litigious goods and the formalization is established in administrative document of the cession of goods, that will be sufficient title for its inscription in the Property Registration.

Likewise, the free transfer of real estate to other public or private non-profit administrations, agencies or institutions, where it would not have been possible to sell or to peruse them, or when reasonably it can be expected that in case of sale their value would be less than 25 per 100 of the one they had at the time of their acquisition. Finally, the change of destination of movable property between different departments of membership is regulated.

In the case of the administrative organization, rules are included regarding the regime of different organs of the General Administration of the State, of public bodies and of state mercantile societies.

Law 6/1997, of 14 April, of the Organization and the Functioning of the General Administration of the State is amended, providing for the possibility of creating Subdelegations of the Government in the Autonomous Communities, in the light of the special circumstances in which such special circumstances exist, such as the population of the territory, the volume of management or its geographical, social or economic characteristics. In addition, Law 1/1996 of 10 January of Free Legal Assistance is amended as regards the composition of the Central Commission for Free Legal Assistance, as well as the Provincial Legal Assistance Committees of the islands with judicial parties, and the Autonomous Cities of Ceuta and Melilla; provision is made for the Spanish Agency for International Cooperation to be able to delegate the exercise of the powers conferred on it by the Law in diplomatic missions and Consular offices of Spain; the scope of the training functions attributed to the Center of Legal studies of the Administration of Justice, and the legal regime of the Spanish Business Entity Airports and Air Navigation is modified, attributing to it competences to manage the aerodromes, heliports and other surfaces suitable for air transport which is entrusted to it.

The legal regime of the "Sociedad Estatal de Gestión Inmobiliaria de Patrimonio, Sociedad Anonima" (SEGIPSA), and the "Company of Agrarian Transformation, Sociedad Anonima" (TRAGSA) are also amended.

VI

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

As regards the administrative action in the field of economic management, as regards insurance, various amendments are made to Law 87/1978 of 28 December 1978 on Combined Agricultural Insurance. In the field of energy, it is established that "Red Electrica de España, Sociedad Anonima", will have the right of preferential acquisition on the authorized transport facilities, in the event that the owners owners of the same claim sell them to other companies that meet the legal requirements necessary to develop the transport activity in Spain. In addition, in monetary matters, the Law 10/1975 of 12 May on the regulation of metallic coins is amended as regards the regime of administrative infringements and penalties in relation to the alteration of the metallic coin, the manipulation of coins for articles of goldsmith or jewellery, and industrial use thereof.

Regarding administrative action in the area of infrastructure and transportation, Law 27/1992, of 24 November, of Ports of the State and the Merchant Navy, is amended as regards the requirements of registration of shipping and shipping companies. Furthermore, Law 48/1960 of 21 July on Air Navigation is amended, providing that the territorial public authorities and the persons and private entities of a Member State of the European Union must obtain a prior authorisation, in accordance with the conditions laid down by the Ministry of Public Works, to build or participate in the construction of airports of general interest.

Regarding the administrative action in the field of land and housing, a clarification is introduced in Law 6/1998 of 13 April on the Soil and Valorations Regime, as regards the assessment criteria. (a) applicable to land for infrastructure and public services of general supramunicial, regional or state interest. The current governing criterion is ratified, whereby the assessment is determined, in any case, according to the type of soil on which these infrastructures or services are located or run, making it clear that they will only be valued according to the the use of a particular area of the urban planning approach, if it has been expressly attached to it or included in it, for the purpose of obtaining it through the mechanisms for equalising benefits and burdens. Also, the Law 38/1999 of 5 November, of order of the construction, is amended, excluding from the requirement of guarantee against material damages caused by defects and defects in the construction to the assumptions of individual self-promotion a family housing for its own use, without prejudice to the requirement that, in the case of "inter-living" transmission of the said housing, the lodging of such a guarantee is required.

In the matter of postal services, an important modification of the Law 24/1998, of July 13, of the Universal Postal Service and of the Liberalization of the Postal Services is introduced, for which it is transposed into the legal system Directive 2002/39/EC of 10 June 2002 amending Directive 97 /67/EC in order to continue the opening up to competition of postal services in the Community.

in the case of telecommunications and the information society, Law 12/1997 of 24 April, of the Liberalization of Telecommunications, is amended as regards the powers for the exercise of power In addition to the fact that the Commission is not in a position to be able to do so, it will be able to take the necessary steps to ensure that it is able to do so. choice, they can break the commercial link with the operator that provides the access to the one who has chosen to cure their calls by pre-selection, while promoting innovation in tariffs.

In this matter, the Law 41/1995, of 22 December, of Local Television by Land Waves, is also amended to facilitate the development of digital television, and the Law 10/1988, of 3 May, of Television Private, removing the limit of 49 per 100 for the same shareholder to participate in the capital of a private television concession company.

As regards the administrative action in the field of sports, an important amendment of Law 10/1990 of 15 October of the Sport is included, introducing a set of measures aimed at the eradication of the violence in sport. Thus, the competencies of the National Commission against Violence in sports shows are expanded; the assumption of liability for damages and disorders caused by sporting events is regulated; administrative illicit (i) the introduction of new infringements of existing rules in the field of sports discipline, and the introduction of new infringements of existing rules.

In the field of agriculture, certain hydraulic works for irrigation are declared of general interest.

In the field of the environment, certain hydraulic works are declared urgent and are declared to be of general interest hydraulic works destined for the supply of populations.

At the same time, the Law 22/1988 of 28 July, of Costs, is amended in order to coordinate the actions of the Administrations with concurrent competences in the coastal field, taking into account the doctrine of the Court Constitutional for the purposes of delimiting the competences of the different current major administrations. It also completes the regulation of the procedures regulated in the Law of Costs, expressly setting the time limit for issuing a resolution and notifying the interested parties in the procedures for the termination and termination of the rights of occupation. of the public domain maritimo-terrestre; finally, the regulation contained in the third transitional provision, relative to the protection of 20 meters for the lands classified as urban to the entry into force of the Law 22/1988, of 28 July, in order to facilitate their uniform interpretation and application.

Ends the Title with various health care provisions.

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. Corporate Tax

Article 1. Amendment of Law 43/1995 of 27 December of the Company Tax.

One. A new final paragraph is added to Article 33 (1) (a) of Law 43/1995 of 27 December of the Company Tax, 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 systems or processes.

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, as well as the concept of advanced "software", will be considered as an activity of research and development, as long as it represents scientific progress. or significant technology by developing new theorems and algorithms or by creating new operating systems and languages. Usual or routine activities related to "software" are not included.

For the purposes of the deduction for research and development in design and production of samples, it will be understood as the launch of a new product the introduction of the same in the market and as a new product, the one whose novelty is essential and not merely formal or accidental. "

Two. A new paragraph 7 is added to Article 35, with the current paragraph 7 being paragraph 8. The new paragraph 7 shall be worded as follows:

" 7. Investments and expenditure on premises approved by the competent public administration to provide the first cycle of child education to the children of the employees of the institution, and the costs arising from the recruitment of the institution service with a duly authorised third party, shall be entitled to deduct the full fee of 10 per 100 from the amount of such investments and expenses.

The basis of the deduction will be reduced in the part of the cost of the service passed on by the company to the employees and in the 65 per 100 of the grants received for the provision of that service and imputable as income in the tax period. "

Three. Article 36b (1) is amended and shall be worded as follows:

" 1. Deduction in full quota.

It will be deducted from the full quota of 20 per 100 of the positive income obtained in the onerous transfer of the assets detailed in the following paragraph integrated in the taxable base subject to the general rate of the tax or the scale provided for in Article 127a of this Law, subject to reinvestment, in the terms and conditions of this Article.

This deduction will be 10 per 100, 5 per 100 or 25 per 100 when the tax base is taxed at rates of 25 per 100, 20 per 200, or 40 per 100, respectively.

The reinvestment condition shall be deemed to be met if the amount obtained in the onerous transfer is reinvested in the assets referred to in paragraph 3 of this Article and the income is derived from the items property listed in paragraph 2 of this Article.

The limit referred to in the last paragraph of Article 37 (1) of this Law shall not apply to this deduction. For the purposes of calculating that limit, this deduction shall not be counted. '

Four. Article 116 is amended as follows:

" Article 116. Exploration, research and exploitation of hydrocarbons: depletion factor.

Companies whose social object is exclusively the exploration, investigation and exploitation of deposits and underground storage of natural, liquid or gaseous hydrocarbons, existing in the Spanish territory and in the subsoil of the territorial sea and of the seabed which are under the sovereignty of the Kingdom of Spain, in the terms of Law 34/1998 of 7 October of the Hydrocarbons Sector, and as a complementary character, those of transport, storage, purification and sale of the extracted products, will be entitled to a reduction in its tax base, as a depletion factor, which may be, at the choice of the entity, any of the following two:

(a) 25 per 100 of the amount of consideration for the sale of hydrocarbons and the provision of storage services, with the limit of 50 per 100 of the tax base prior to this reduction.

b) 40 per 100 of the amount of the tax base prior to this reduction. "

Five. Article 117 is amended as follows:

" Article 117. Exhaustion factor: requirements.

1. The quantities which have reduced the tax base by way of exhaustion must be invested by the concessionaire in the activities of exploration, research and exploitation of deposits or underground storage of hydrocarbons. to develop in the Spanish territory and in the subsoil of the territorial sea and of the seabed that are under the sovereignty of the Kingdom of Spain, as well as in the abandonment of fields and in the dismantling of marine platforms, within ten years years counted since the end of the tax period in which the tax base is reduced in concept of exhaustion. The same consideration shall be given to the exploration, research and exploitation activities carried out in the four years preceding the first tax period in which the tax base is reduced as a result of exhaustion.

For these purposes, preliminary studies of geological, geophysical or seismic nature, as well as all costs incurred in the area of a permit for exploration or research, shall be understood by exploration or research. such as exploration surveys, as well as evaluation and development surveys, if they are negative, the costs of works for access and preparation of the land and the location of such surveys. Exploration or research expenditure shall also be considered to be incurred in a concession and which relate to work for the location and drilling of a structure capable of containing or storing hydrocarbons, other than that contained in the the field of production that gave rise to the granting of the holding. Abandonment of fields and the dismantling of offshore platforms shall mean the work necessary to dismantle the terrestrial production facilities or the offshore platforms, leaving the ground or the marine space free and expeditious. occupied in the form set by the Grant Decree.

For these purposes, it is understood by investments in exploitation that are carried out in the area of an operating concession, such as the design, drilling and construction of the wells, the operating facilities, and any other investment, tangible or intangible, necessary to be able to carry out the operations, provided that they do not correspond to investments made by the concessionaire in the exploration or research activities concerned previously.

To be included as exploitation, for these purposes, the assessment and development surveys that are positive.

2. In each tax period, the reserve accounts of the institution shall be increased by the amount that reduced the tax base by way of exhaustion.

3. Only reserves set up pursuant to the previous paragraph may be freely available, in so far as the assets financed by those funds are amortised.

4 The taxable person shall collect in the memory of the ten years following that in which the corresponding reduction was made the amount of the latter, the investments made from the same and the write-downs as well as any reduction in the reserve accounts which have been increased as a result of the provisions of paragraph 2 and the destination of the reserve. These facts may be checked during the same period, for which the taxable person must provide the accounting and the appropriate documentary supports which demonstrate compliance with the requirements of the exhaustion.

5. Investments financed by application of the exhaustion factor shall not be eligible for the deductions provided for in Chapter IV of Title VI. "

Six. Paragraph 2 of the eighth additional provision is amended, which shall be worded 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 the Law on the Tax on Proprietary Transmissions and Documented Legal Acts In September, the Adequation of certain concepts Impositive to the Directives and Regulations of the European Communities shall be construed as references to Article 97 (1), (2), (3) and (5) and to the non-cash contributions referred to in the Article 132 (2) of this Law, and references to the special provisions of Title I of Law 29/1991, shall be construed as references to Chapter VIII of Title VIII of this Law. '

Section 2. Tax on Heritage

Article 2. Amendment of Law 19/1991, of 6 June, of the Tax on Heritage.

With effect from January 1, 2003, article 33 of Law 19/1991, of June 6, of the Tax on Heritage is amended, which will be worded as follows:

" Article 33. Quota bonus in Ceuta and Melilla.

1. If, among the goods or rights of economic content computed for the determination of the taxable amount, one is situated or is to be exercised or fulfilled in Ceuta and Melilla and its premises, the part of the tax shall be entered in the the proportion of the goods or rights in proportion.

The above bonus shall not apply to non-residents in those Cities, except as regards securities representing the share capital of legal entities domiciled and with a social object in those cities. Cities or in the case of permanent establishments located therein.

2. The Autonomous Community, in accordance with the provisions of Law 21/2001 of 27 December 2001, regulating the fiscal and administrative measures of the new system of financing of the Autonomous Communities of the common system and cities with a Statute The Commission may, in accordance with Article 4 (1) of Regulation (

) No 6107/1999, provide for the establishment of a system for the provision of services.

Section 3. Succession and Donation Tax

Article 3. Amendment of Law 29/1987 of 18 December of the Tax on Successions and Donations.

With effect from 1 January 2003, the following amendments are introduced in Law 29/1987 of 18 December of the Tax on Successions and Donations:

One. The first subparagraph of Article 20 (2) (c) shall be amended as follows:

"(c) In cases where in the taxable amount of a" mortis causa " acquisition which corresponds to the spouses, descendants or adoptees of the deceased person, the value of an individual undertaking, of a professional business or participations in entities, to which the exemption regulated in the eighth paragraph of Article 4 of Law 19/1991, of 6 June, of the Tax on the Heritage, or the value of rights of usufruct on the or of economic rights derived from the extinction of such usufruct, provided that on the occasion of death will be consolidated to the full domain in the spouse, descendants or adoptees, or will receive these rights due to the completion of the usufruct in the form of participations in the company, business or entity affected, to obtain the base liquidable shall be applied in the taxable amount, irrespective of the reductions in accordance with the preceding paragraphs, another 95 per 100 of the said value, provided that the acquisition is maintained for the following 10 years. death of the deceased, unless the acquirer died within that period. '

Two. A new Article, the 23a, shall be added, which shall be worded as follows:

" Article 23a. Quota bonus in Ceuta and Melilla.

1. In the quotas of this tax derived from acquisitions "mortis causa" and the amounts received by the beneficiaries of life insurance, which accumulate to the rest of the goods and rights that integrate the hereditary portion of the beneficiary, make a 50 per 100 allowance for the quota, provided that the deceased had his habitual residence at the date of the accrual in Ceuta or Melilla and during the previous five years, numbered date to date, which ended on the day before of the accrual.

2. In the case of "live inter" acquisitions, a 50 per 100 bonus shall be applied for the proportion of the share which corresponds to the real estate located in Ceuta or Melilla. For the purposes of this allowance, the consideration of immovable property shall be the free transfer of the securities referred to in Article 108 of Law 24/1988 of 28 July of the Stock Market.

3. In the case of other "live inter" acquisitions, a 50 per 100 bonus shall be applied for the corresponding quota where the acquirer has his habitual residence in Ceuta or Melilla.

4. For the purposes of these subsidies, account will be taken of the established rules on habitual residence and connection points in Law 21/2001 of 27 December 2001 regulating the tax and administrative measures of the new system. for the financing of the Autonomous Communities of the common system and cities with autonomy status. "

Three. Article 25 is amended, which is worded as follows:

" 1. The limitation period shall be applied in accordance with the provisions of Articles 64 et seq. of the General Tax Law.

2. In the case of a deed authorized by foreign officials, the limitation period shall be computed from the date of its filing with any Spanish Administration, except that a Treaty, Convention or International Agreement, signed by Spain, set another date for the start of that period. '

Four. Article 26 is amended to read as follows:

" Article 26. Usufructo and other institutions.

The rules contained in the following paragraphs shall apply to the taxation of the right of usufruct, both to the constitution and to the extinction, of the substitutions, reserves, trusts and institutions of succession forales:

(a) The value of the temporary usufruct shall be deemed to be proportional to the total value of the goods, due to 2 per 100 for each period of one year, not exceeding 70 per 100.

For lifetime usufruct, it is estimated that the value is equal to 70 per 100 of the total value of the goods when the usufructory is less than twenty years, minoring as the age increases, in the proportion of 1 per 100 less for each year, with the minimum limit of 10 per 100 of the total value.

The value of the right of our property shall be computed by the difference between the value of the usufruct and the total value of the goods. For lifetime usufructs which, in turn, are temporary, the null property will be valued by applying, from the above rules, the one that ascribes lower value to it.

When the property is acquired, the settlement shall be carried out, taking into account the value corresponding to that value, which is, where appropriate, minorated by the amount of all the reductions to which the taxpayer is entitled and with the application of the the average rate of charge corresponding to the full value of the goods.

(b) The value of the actual rights of use and room shall be the value of 75 per 100 of the value of the goods on which the rules relating to the valuation of temporary usufructs were imposed. For life, depending on the cases.

c) In the extinction of the usufruct the tax shall be required according to the title of the constitution, applying the average rate of charge corresponding to the dismemberment of the domain.

(d) Whenever the acquirer has the right to dispose of the goods, the tax shall be settled in full control, without prejudice to the refund which, if any, is applicable.

e) The attribution of the right to enjoy all or part of the assets of the estate, temporarily or for life, shall have for tax purposes the consideration of usufruct, and shall be valued in accordance with the foregoing rules.

f) In the vulgar substitution the substitute shall be understood to inherit the causative and the pupillary and exemplary substitutions that it inherits from the replaced. "

Five. Article 30 is amended as follows:

" Article 30. Accumulation of donations.

1. Donations and other comparable 'live' transmissions which are awarded by the same donor to the same donor within the three-year period, from the date of each year, shall be considered as a single transmission for the purposes of the settlement of the tax. In order to determine the tax rate, the average rate corresponding to the theoretical liquidable basis of the total cumulative acquisitions shall be applied to the liquidable basis of the current acquisition.

2. The provisions of the preceding paragraph, for the purposes of determining the tax rate, shall also apply to donations and other "inter-living" transmissions which are comparable to the succession caused by the donor in favour of the (i) the recipient, provided that the time limit between the recipient and the recipient does not exceed four years.

3. For these purposes, the theoretical liquidable basis of the total cumulative acquisitions shall be understood as the sum of the liquidable bases of the donations and other comparable "inter vivos" transmissions and the current acquisition. "

Six. Article 32 is amended as follows:

" Article 32. Duties of the authorities, officials and individuals.

1. The judicial bodies shall forward to the tax authorities of their respective jurisdiction the monthly relation of the judgments which have been executed or which have the character of a final judgment of which the existence of increases is of assets taxed by the Tax on Successions and Donations.

2. Civil Registry officers shall send to the same bodies, within the first fortnight of each month, the nominal ratio of the deceased in the previous month and their domicile.

3. The notaries are obliged to provide the information requested by the authorities of the tax authorities concerning the acts in which they have intervened in the performance of their duties, and to issue them free of charge within 15 days. copies which are requested from them by those documents which they authorise or have in their protocol, except in the case of the public instruments referred to in Articles 34 and 35 of the Law of 28 May 1862 and those relating to matrimonial matters, with the exception of those concerning the economic regime of the spousal society.

You will also be required to submit, within the first fortnight of each quarter, a comprehensive ratio or index of all documents authorized in the preceding quarter that relate to acts or contracts that may be the property increases which constitute the taxable fact of the tax. They are also obliged to send, within the same period, the relationship of the private documents with the content indicated that they have been presented to them for their knowledge or legitimization of signatures.

4. Judicial bodies, financial intermediaries, associations, foundations, companies, officials, individuals and any other public or private entities shall not agree to the supply of goods to persons other than their holder without (a) prior to the payment of the tax or its exemption, unless authorized by the Administration.

5. Insurance institutions may not carry out the settlement and payment of the agreements on the life of a person unless the relevant documentation or, where applicable, the entry of the self-validation is justified, is justified. practiced.

6. The cases referred to in Article 8 (1) of this Law, in terms and conditions laid down therein, are exempted from the provisions of the two preceding numbers.

7. Failure to comply with the obligations set out in numbers 1 to 5 above shall be sanctioned in accordance with the provisions of Article 40 of this Law.

In the case of courts, the competent authority of the Ministry of Finance shall bring the facts to the attention of the General Council of the Judiciary, through the Ministry of Public Prosecutor, for the purposes of relevant. "

CHAPTER II

Indirect Taxes

Section 1. Value Added Tax

Article 4. Amendment of Law 37/1992 of 28 December of the Tax on Value Added.

With effect from 1 January 2003, the following amendments are introduced in Law 37/1992 of 28 December of the Value Added Tax:

One. Article 8 (2), paragraph 2, shall be amended as follows:

" 7. The supply of a standardized computer product made on any material support.

For these purposes, those that do not require any substantial modification to be used by any user shall be considered as standard computer products. "

Two. Paragraph (c) of Article 9 (1) shall be worded as follows:

" c) The change in the affectation of body goods from one sector to another distinct from their business or professional activity.

The self-consumption assumption referred to in this paragraph (c) shall not apply in the following cases:

When, as a result of an amendment to the current legislation, a given economic activity is required to be part of a distinct sector other than that in which it was previously integrated.

Where the taxation scheme applicable to a given economic activity changes from the general scheme to the simplified special scheme, to agriculture, livestock and fisheries, to the equivalence surcharge or to the operations with investment gold, or vice versa, even for the exercise of an option right.

The provisions of the two indents of the preceding paragraph should be understood, where appropriate, without prejudice to the following:

Of the deductions for deductions provided for in Articles 101, 105, 106, 107, 109, 110, 112 and 113 of this Law.

The application of the provisions of Article 99 (2) of this Law, in relation to the rectification of deductions initially practiced according to the foreseeable destination of the goods and services acquired, when the actual destination of the same is different from that provided for, in the case of quotas supported or satisfied by the purchase or import of goods or services other than investment goods which had not been used in any measure in the development of the business or professional activity prior to the time the activity (a) the economic situation in which they were likely to be destined at the time the quotas were put up would become part of a distinct sector other than that in which it was previously integrated.

As provided for in Articles 134a and 155 of this Law, in relation to cases of commencement or termination of the application of the special arrangements for agriculture, livestock and fisheries or the surcharge on equivalence respectively.

For the purposes of this Law, the following are considered distinct sectors of business or professional activity:

a ') Those where the economic activities performed and the applicable deduction regimes are different.

Different economic activities will be considered as those assigned different groups in the National Classification of Economic Activities.

By way of derogation from the preceding paragraph, the ancillary activity shall not be deemed to be different when, in the preceding year, its volume of operations does not exceed 15% of that of the latter and, in addition, it contributes to its realization. If the ancillary activity has not been exercised during the preceding year, in the current year the requirement relating to the said percentage shall be applicable in accordance with the reasonable forecasts of the taxable person, without prejudice to the proceed if the actual percentage exceeded the indicated limit.

Ancillary activities will follow the same regime as the activities they rely on.

The deduction schemes referred to in point (a) shall be considered as distinct if the percentages of deduction, determined in accordance with Article 104 of this Law, which would be applicable in the activity or activities other than the principal shall differ by more than 50 percentage points from that corresponding to that main activity.

The main activity, with the ancillary activities to the same and the different economic activities whose percentages of deduction will not differ by more than 50 percentage points with that of that one will constitute a single sector differentiated.

Activities other than the principal whose deduction percentages will differ by more than 50 percentage points with that of this will constitute another distinct sector of the principal.

For the purposes of this letter a '), the activity in which the largest volume of transactions would have been performed during the preceding year shall be considered to be principal.

b ') Activities under the simplified special arrangements, for agriculture, livestock and fisheries, for operations with investment gold or for the surcharge of equivalence.

c ') The leasing transactions referred to in the seventh additional provision of Law 26/1988 of 29 July on Discipline and Intervention of Credit Entities.

d') Operations for the disposal of loans or loans. "

Three. Article 11 (2), paragraph 16, is amended as follows:

" 16. º The supply of computer products when you do not have the condition of delivery of goods, considering the delivery of the corresponding support to the delivery of services.

In particular, the provision of services shall be considered to be the supply of computer products which have been made prior to the assignment of the recipient according to the specifications of the recipient, as well as those other than those which are the object of substantial adaptations necessary for the use by the recipient. "

Four. The second subparagraph of Article 20 (2) shall be amended as follows:

" It is understood that the acquirer is entitled to the total deduction when the percentage of deduction provisionally applicable in the year in which the tax is to be borne allows for its full deduction, even in the case of the of quotas previously supported at the beginning of the delivery of goods or services corresponding to business or professional activities. For these purposes, it shall not be taken into account to calculate the percentage of the deduction of the amount of the grants to be integrated into the denominator of the pro rata in accordance with the provisions of Article 104 (2). of this Law. "

Five The number 2. of Article 66 is amended, which will be worded as follows:

" 2. The temporary imports of goods with partial exemption from import duties, where they are transferred by their owner through transactions which are subject to and not exempt from the tax, pursuant to the provisions of the Article 70 (1), point (b), subparagraph (b), subparagraph (j) of this Act. '

Six. Article 70 is amended as follows:

" Article 70. Place of performance of the services. Special rules.

One. The following services shall be understood to be provided in the territory of application of the tax:

1. º relating to real estate which radiate in the said territory.

They will be considered related to real estate, among others, the following services:

(a) The lease or lease of use for any title of such goods, including furnished dwellings.

(b) Those relating to the preparation, coordination and implementation of real estate executions.

(c) The technical nature of such works, including those provided by architects, technical architects and engineers.

d) Management relating to real estate or real estate operations.

e) The surveillance or security relating to real estate.

f) The security box rental.

g) The use of toll roads.

2. The transport, other than those referred to in Article 72 of this Law, for the part of the journey that passes in the same, as defined in Article 3 of this Law.

3. The following, where they are materially provided in that territory:

(a) Those of a cultural, artistic, sporting, scientific, teaching, recreational or similar character, including the services of organization of the same and the other ancillary services of the former.

(b) The organisation for third parties of trade fairs and exhibitions.

c) Gambling.

(d) Accessories for the carriage of goods, other than those referred to in Article 73 of this Law, relating to goods themselves, such as loading and unloading, transhipment, maintenance and similar services.

For these purposes, mediation services shall not be considered as accessories to the transport services.

4. º A) The ones provided by electronic means in the following assumptions:

(a) Where the consignee is an employer or professional acting as such, and radiating in the territory the seat of his economic activity, or having a permanent establishment or, failing that, the place of his or her domicile, provided that they are services which are intended to be addressed to that headquarters, permanent establishment or domicile. The provisions of this paragraph shall apply regardless of where the service provider is established and the place from which he/she provides them.

(b) Where the services are provided by an employer or professional and the seat of his or her economic activity or permanent establishment from which the services are provided is located in the territory of application of the tax, provided that the addressee of the same does not have the status of an employer or professional acting as such and is established or has his habitual residence or domicile in the Community, as well as where it is not possible to determine his domicile.

For the purposes of this paragraph, it shall be presumed that the recipient of the service is resident in the Community when payment is made for the consideration of the service from open accounts in establishments of credit institutions located in that territory.

(c) Where the services are provided from the place of business or a permanent establishment of an employer or professional who is outside the Community, and the consignee is not a businessman or professional acting as such, provided that the latter is established or has his habitual residence or domicile in the territory of application of the tax.

For the purposes of this paragraph, it shall be presumed that the recipient of the service is established or resident in the territory of application of the tax when payment of the consideration of the service is made from accounts opened in establishments of credit institutions located in that territory.

B) For the purposes of this Law, and without prejudice to the provisions of paragraph 8. of this paragraph, services that consist of the transmission initially sent shall be considered to be services provided by electronic means. received at destination by means of processing equipment, including numerical compression and data storage, and entirely transmitted, transported and received by cable, radio, optical system or other electronic means and, inter alia, following:

a) The provisioning and hosting of computer sites.

b) Remote maintenance of programs and equipment.

c) The provisioning of programs and their upgrade.

d) The provision of images, text, information, and the provision of databases.

e) The supply of music, films, games, including those of chance or money, and of emissions and political, cultural, artistic, sporting, scientific or leisure events.

f) The provision of distance learning.

For these purposes, the fact that the provider of a service and its addressee communicate by e-mail does not, in itself, imply that the service provided has the consideration of service provided by way of electronic.

5. A) The services listed in the following paragraph of this number, in the following assumptions:

(a) Where the consignee is an employer or professional acting as such, and radiating in the territory the seat of his economic activity, or having a permanent establishment or, failing that, the place of his or her domicile, provided that they are services which are intended to be addressed to that headquarters, permanent establishment or domicile. The provisions of this paragraph shall apply regardless of where the service provider is established and the place from which he/she provides them.

(b) Where the services are provided by an employer or professional and the seat of his or her economic activity or permanent establishment from which the services are provided is located in the territory of application of the tax, provided that the consignee of the same does not have the status of an employer or professional acting as such and is established or has his habitual residence or domicile in the Community, the Canary Islands, Ceuta or Melilla, and where it is not possible determine your address.

B) The services referred to in the preceding paragraph are as follows:

(a) The disposals and concessions of copyrights, patents, licenses, trademarks and other intellectual or industrial property rights, as well as any other similar rights.

(b) The transfer or grant of trade funds, exclusive of purchase or sale or of the right to pursue a professional activity.

c) Advertising.

(d) The advice, audit, engineering, study cabinet, lawyers, consultants, accounting or tax experts and other analogues, with the exception of the number 1. of this paragraph 1.

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

(f) Translation, correction or composition of texts, as well as those provided by interpreters.

(g) Insurance, reinsurance and capitalisation, as well as financial services, cited respectively by Article 20 (1), numbers 16. and 18. of this Act, including those that are not exempt, with the exception of security box rental.

h) The assignment of personnel.

i) Film dubbing.

(j) Leases of movable property, with the exception of means of transport and containers.

k) The obligations of not providing, in whole or in part, any of the services listed in this issue.

6. The mediation on behalf and on behalf of others, provided that the operations in respect of which it is intermediate are different from the services provided in Articles 72 and 73 of this Law, in the following assumptions:

(a) Mediation in the services referred to in the number 1. of this paragraph, where the operations in respect of which are intermediate relate to immovable property located in the territory of application of the tax.

(b) The mediation in the services provided for in the numbers 4. º, 5. and 8. of this paragraph, as soon as the services in respect of which the mediation takes place are intended to be addressed to an employer or professional established in another Member State or a person not established in the Community, where the addressee of the mediation service has in the territory of application of the tax of the seat of his economic activity, of a permanent establishment or, failing that, the place of its domicile, provided that the mediation services are addressees such venues, establishment or domicile.

c) Other, in the following assumptions:

1.) Where the operation in respect of which the mediation takes place is understood in the territory of application of the tax, unless the addressee of the mediation service has communicated, on the occasion of the implementation of the Directive, an identification number for the purposes of the value added tax which has been allocated by another Member State of the Community.

2. (º) Where the operation in respect of which the mediation takes place must be understood in the territory of another Member State, but the addressee of the mediation service has communicated, on the occasion of the completion of the an identification number for the purposes of the Value Added Tax which has been attributed by the Spanish authorities.

7. The work carried out on movable tangible property and the expert reports, assessments and opinions relating to such goods, in the following cases:

(a) Where such services are physically carried out in the territory of application of the tax, except where the recipient of such services informs the provider of an identification number for the purposes of the tax the value added which has been attributed to it by another Member State, and the goods referred to in the services are dispatched or transported outside the territory of application of the tax.

In any event, the services referred to in this point relating to the means of transport registered in that territory shall be understood to be provided in the territory of application of the tax.

(b) Where such services are provided materially in another Member State, the recipient of such services shall communicate to the provider an identification number for the purposes of the Value Added Tax which has been attributed to him by the Spanish authorities and the goods referred to in the services are dispatched or transported outside the territory of that Member State.

However, the services referred to in this point relating to means of transport which are registered in the Member State in which they are provided shall not be understood to be provided in the territory of application of the tax. the condition that the tax is credited to that State.

8. A) Telecommunications, broadcasting and television services, in the following cases:

(a) Where the consignee is an employer or professional acting as such and radiating the seat of its economic activity in the said territory, or has a permanent establishment or, failing that, the place of his or her domicile, provided that they are services which are intended to be addressed to that headquarters, permanent establishment or domicile. The provisions of this point shall apply regardless of where the service provider is established and the place from which he/she provides them.

(b) Where the services are provided by an employer or professional and the seat of his or her economic activity or permanent establishment from which the services are provided is located in the territory of application of the tax, provided that the addressee of the same does not have the status of an employer or professional acting as such and is established or has his habitual residence or domicile in the Community, as well as where it is not possible to determine his domicile.

For the purposes of this paragraph, it shall be presumed that the recipient of the service is resident in the Community, when payment is made for the consideration of the service from open accounts in establishments of credit institutions located in that territory.

(c) Where the services are provided from the place of business or a permanent establishment of an employer or professional who is outside the Community, and the consignee is not a businessman or professional acting as such, provided that the latter is established or has his habitual residence or domicile in the territory of application of the tax and the effective use or exploitation of such services are carried out in the said tax territory.

For the purposes of this paragraph, it shall be presumed that the recipient of the service is established or resident in the territory of application of the tax when payment of the consideration of the service is made from accounts opened in establishments of credit institutions located in that territory.

B) For the purposes of this Law, telecommunications services shall be considered to have as their object the transmission, emission and reception of signals, texts, images and sounds or information of any nature, by wire, radio, optical or other electromagnetic means, including the assignment or granting of a right to the use of means for such transmission, emission or reception, and also the provision of access to computer networks.

Two. By way of derogation from the foregoing paragraph, services falling within the scope of the services referred to in points 4, 5, 5 and 6 (b) of that paragraph shall be deemed to be provided in the territory of application of the tax. professional acting as such, as well as the services included in the number 8. in any case, when their actual use or exploitation is carried out in the said territory, provided that, in accordance with the rules of location applicable to these services have not been provided in the Community, the Canary Islands, Ceuta and Melilla. '

Seven. Article 78 (4) is amended to read as follows:

" Four. Where the value added tax quotas imposed on the transactions subject to that tax were not expressly passed on to the invoice, it shall be understood that the consideration did not include such fees.

Except as provided in the preceding paragraph:

1. The cases where the express impact of the tax is not mandatory.

2. º The assumptions referred to in paragraph two, number 5. of this article. "

Eight. Article 87 (1) is amended to read as follows:

" One. They shall be jointly and severally liable for the tax liability to satisfy the taxable person, the addressees of the transactions which, by means of action or omission, are responsible for the correct impact of the tax.

For these purposes, the responsibility will reach the sanction that can proceed. "

Nine. Article 88 (2) and (3) of Law 37/1992 of 28 December 1992 on the value added tax are hereby amended as follows:

" Two. The impact of the tax shall be effected by invoice or replacement document, under the conditions and with the requirements to be determined by regulation.

For these purposes, the quota shall be entered separately from the tax base, even in the case of administratively fixed prices, indicating the tax rate applied.

The operations to be regulated shall be exempted from the provisions of the preceding paragraphs of this paragraph.

Three. The impact of the tax shall be effected at the time of issuing and delivering the corresponding invoice or replacement document. "

Ten. Article 89 (2) is amended, which shall be worded as follows:

" Two. The provisions of the preceding paragraph shall also apply where, in the absence of any quota, the invoice or replacement document for the operation has been issued. '

Once. Article 91 (1) of the first paragraph is amended as

:

" 6. The apparatus and accessories, including graduated glasses and lentices, which, by virtue of their objective characteristics, are likely to be essential or principally to address the physical deficiencies of man or of persons animals, including the limits of their mobility and communication.

Medical devices, equipment, equipment or instruments that, objectively considered, can only be used to prevent, diagnose, treat, alleviate or cure diseases or diseases of man or animals.

Not included in this number are cosmetics or personal hygiene products, except for compresses, tampons and protectables. "

Twelve. Article 91 (3) of Law 37/1992 of 28 December 1992 on the value added tax is drawn up in the following terms:

" 3. The following operations:

1. The execution of works, with or without the provision of materials, as a result of contracts directly formalized between the promoter and the contractor that have as their object the construction or rehabilitation of buildings or parts of the same intended primarily for housing, including premises, equipment, garages, facilities and complementary services in them.

Buildings in which, at least 50 per 100 of the built area, are intended for housing shall be considered primarily intended for housing.

2. Sales with installation of kitchen and bathroom cabinets and fitted wardrobes for the buildings referred to in the previous No 1, which are carried out as a result of contracts directly formalized with the promoter of the construction or rehabilitation of such buildings.

3. The execution of works, with or without material input, as a result of contracts directly formalized between the communities of owners of the buildings or parts thereof referred to in the number 1. and the contractor which has as its object the construction of supplementary garages for such buildings, provided that such works are carried out on land or premises which are common elements of those communities and the number of garage places to be awarded to each owner does not exceed two units. "

Thirteen. Article 92 (1) is amended to read as follows:

" One. Taxable persons may deduct from the value added tax contributions payable by taxable transactions in the interior of the country which, due in the same territory, have been incurred by direct or indirect impact. satisfied by the following operations:

1. The deliveries of goods and services by another taxable person.

2. º Imports of goods.

3. The deliveries of goods and services covered by Articles 9, number 1, points (c) and (d), 84, paragraph 1, number 2., and 140 quinque, all of them of this Law.

4. The intra-Community acquisitions of goods as defined in Articles 13, number 1, and 16 of this Law. "

Fourteen. Article 97 is amended as follows:

" Article 97. Formal requirements of the deduction.

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 document proving the payment of the import tax.

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

4. 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.

Two. Previous documents which do not comply with each and every legal and regulatory requirement shall not justify the right to deduct, unless the corresponding rectification of the same is produced. The right of deduction of quotas for which the financial year is justified by an amending document may only be effected in the tax period in which the employer or professional receives such a document or in the following cases, provided that there is no after the period referred to in Article 100 of this Law, without prejudice to the provisions of Article 114 (2) thereof.

Three. In no case shall the right to deduct in excess of the express and separately recorded tax share which has been passed on or, where appropriate, satisfied according to the document justifying the deduction, be admissible.

Four. In the case of goods or services acquired in common by a number of persons, each acquirer may, where appropriate, make the deduction of the corresponding proportion, provided that in the original and in each of the duplicate copies the invoice is entered, in a separate and separate form, the share of the taxable base and the quota passed on to each of the recipients. "

Fifteen. Article 99 (4) is amended to read as follows:

" Four. The deductible fees shall be deemed to be supported at the time when the employer or professional who endured them receives the corresponding invoice or other supporting documents from the right of deduction.

If the tax accrual is produced at a time after the receipt of the invoice, those fees will be understood to be supported when they become due.

In the cases referred to in Article 165 of this Law, the fees shall be deemed to be supported at the time when the invoice referred to in this Article is issued, unless the time of the accrual is later than that of the such an issue, in which case such quotas shall be deemed to be supported at the time of the accrual.

In the cases referred to in Article 98 (2) and (4) of this Law, deductible fees shall be deemed to be supported at the time the right to deduction is born. "

Sixteen. Article 115 (3) is amended to read as follows:

" Three. In the cases referred to in this Article and the following, the Administration shall, where appropriate, carry out provisional liquidation within six months of the end of the period laid down for the submission of the declaration-settlement in which the refund of the tax is requested. However, where the said declaration-settlement has been filed outside that period, the six months shall be computed from the date of its submission.

When the declaration-settlement, or where appropriate, of the provisional settlement is the amount to be returned, the tax administration shall return the tax, without prejudice to the practice of the subsequent provisional or final settlements, which proceed.

If the provisional liquidation has not been carried out within the time limit set in the first subparagraph of this paragraph, the tax administration shall return the total amount of the requested amount, without charge. prejudice to the practice of any subsequent provisional or final settlement which may result.

After the period laid down in the first subparagraph of this paragraph without the payment of the refund for which the tax administration has been charged, the interest shall be applied to the outstanding amount of the interest (a) the delay referred to in Article 58.2.c) of the General Tax Law, from the day following the end of that period and up to the date of the order of payment, without the need for the taxable person to claim it.

The procedure and method of payment of the return of trade referred to in this paragraph shall be determined. "

seventeen. Article 101 (1) is amended to read as follows:

" One. Taxable persons engaged in economic activities in sectors differentiated from business or professional activity shall apply the deductions scheme separately for each of them.

The application of the special pro rata rule may be applied independently of each of the distinct sectors of business or professional activity determined by the provisions of the Article 9, number 1 (c), points (a), (c) and (d) of this Act.

The deduction schemes corresponding to the differentiated sectors of activity determined by the provisions of Article 9 (1) (c) (b) of this Law shall, in any event, be governed by the provisions of Article 9 (1) of the Treaty. in the same way for the simplified special schemes, for agriculture, livestock and fisheries, for operations with investment gold and for the equivalence surcharge, as appropriate.

Where acquisitions or imports of goods or services are carried out for use in common in several different sectors of activity, the provisions of Article 104 (2) and (2) of the Treaty shall apply. This Law, to determine the percentage of deduction applicable to the quotas supported in such acquisitions or imports, to this end the operations carried out in the corresponding differentiated sectors and considered which, for such purposes, do not give rise to the right to deduct the transactions included in the special arrangements for agriculture, livestock farming and fishing or in the special scheme of the equivalence surcharge.

By way of derogation from the foregoing paragraph and provided that the provisions of the above paragraph cannot be applied, where such goods or services are intended to be used simultaneously in activities under the special arrangements (a) simplified procedure and in other activities subject to the special arrangements for agriculture, livestock and fisheries or the equivalence surcharge, the percentage of deduction for the purposes of the simplified scheme shall be 50 per 100 if the affectation occurs in respect of activities subject to two of these special schemes, or one third in another case. "

Eighteen. New wording is given to Article 120, which will be worded as follows:

" Article 120. General rules.

One. The special schemes in Value Added Tax are as follows:

1. Simplified Regime.

2. Special scheme for agriculture, livestock and fisheries.

3. Special Regime of used goods, art objects, antiques and collectibles.

4. Special Regime applicable to operations with investment gold.

5. º Special Regime of Travel Agencies.

6. ° Special Regime of the Equivalence Surcharge.

7. Special scheme applicable to services provided by electronic means.

Two. The special schemes covered by this Title shall be voluntary, with the exception of those in the numbers 4. º, 5. and 6. of the previous paragraph, without prejudice to the provisions of Article 140b of this Law.

Three. The special scheme for used goods, art objects, antiques and collectors ' items shall apply exclusively to taxable persons who have submitted the declaration provided for in Article 164 (1), number 1 of this Law, on the commencement of the activities that determine their attachment to the tax.

Four. The simplified special arrangements and for agriculture, livestock and fisheries shall be applied unless the taxable persons are waived, exercised within the time limits and in such a way as to be determined in accordance with the rules.

The special arrangements for used goods, art objects, antiques and collectors ' items shall be applied except for the waiver of taxable persons, which may be effected for each operation in particular and without express communication to the Administration.

Five. The special arrangements applicable to services provided by electronic means shall apply to those operators who have submitted the declaration provided for in Article 163 b of this Law concerning the commencement of the performance of the services provided for in the electronic services carried out within the Community. '

nineteen. Article 122 of Law 37/1992 of 28 December of the Value Added Tax is amended to read as follows:

" Article 122 Simplified Regime.

One. The simplified scheme shall apply to natural persons and entities under the conditions of the allocation of income in the income tax on natural persons, who carry out the activities and fulfil the requirements laid down in the rules which regulate, unless they give up on the terms they regulate are established.

Two. Excluded from the simplified scheme:

1. No employers or professionals who carry out other economic activities not covered by the simplified scheme, unless they are covered by the special arrangements for agriculture, animal husbandry and fisheries. or the equivalence surcharge. However, the application by the employer or professional of other activities to be determined on a regulated basis shall not be excluded from the simplified scheme.

2. No. Those entrepreneurs or professionals in which any of the following circumstances are present, in terms that are regulated by law:

That the revenue volume in the previous year, exceed any of the following amounts:

For all your business or professional activities, 450,000 euros per year.

For all agricultural, forestry and livestock activities to be determined by the Minister of Finance, EUR 300,000 per year.

When an activity has started in the previous year, the revenue volume will be raised per year.

For the purposes of this number, the volume of revenue shall include all those obtained in all the activities referred to above, not including current or capital grants, or compensation, as well as the Value Added Tax which is serious for the operation.

3. No. Those entrepreneurs or professionals whose acquisitions and imports of goods and services for the whole of their business or professional activities, excluding those relating to elements of the fixed assets, have exceeded in the previous year the amount of EUR 300,000 per year, excluding Value Added Tax.

When an activity has started in the previous year, the amount of such acquisitions and imports will be raised per year.

4. No employers or professionals who resign or have been excluded from the application of the objective estimate of the Income Tax on the Income of the Physical Persons for any of their activities.

Three. The waiver of the simplified scheme shall take effect for a period of at least three years, under the conditions laid down in regulation. "

Twenty. Article 123 (1) is amended to read as follows:

" One. (a) Employers or professionals who are covered by the simplified scheme shall determine, for each activity to which this special scheme applies, the amount of the fees payable in respect of the value added tax and the surcharge of equivalence, by virtue of the indices, modules and other parameters, as well as the procedure laid down by the Minister of Finance.

Of the amount of the accrued contributions referred to in the preceding paragraph, the amount of the shares supported or satisfied by current transactions relating to goods or services affected by the activity for which the employer or professional is entitled to this special scheme, in accordance with the provisions of Chapter I of Title VIII of this Law. However, the deduction of the same shall be in accordance with the following rules:

(a) The quotas supported by travel or travel services, hotels and restaurants, in the case of entrepreneurs or professionals who develop their local activity, will not be deductible. For this purpose, any building, excluding warehouses, car parks or warehouses closed to the public, shall be deemed to be local.

(b) The supported or satisfied quotas shall be deductible only in the declaration-settlement for the last tax period of the year in which they are to be understood as supported or satisfied, so that, irrespective of the Tax arrangements applicable in successive years shall not be deducted in a later tax period.

(c) Deduction of the fees incurred or satisfied shall not be affected by the perception by the employer or professional of grants which are not part of the taxable amount of their operations and which are intended to finance such activity.

(d) Where acquisitions or imports of goods and services are made for use in common in several activities for which the employer or professional is entitled to this special scheme, the fee to be deducted in each This shall be the result of the pro rata in accordance with its effective use. If it is not possible to apply such a procedure, each of the activities shall be counted equally.

e) The agricultural compensation referred to in Article 130 of this Law may be deducted, satisfied by the employers or professionals for the purchase of goods or services to entrepreneurs who are covered by the special scheme of the agriculture, livestock and fisheries.

(f) In addition, employers or professionals shall be entitled, in relation to the activities for which they are entitled to this special scheme, to deduct 1 per 100 of the amount of the amount due to which the The first paragraph of this paragraph, in terms of the supported quotas, is difficult to justify.

B) The amount resulting from the provisions of the preceding subparagraph shall be added to the fees due for the following operations:

1. Intra-Community acquisitions of goods.

2. The operations referred to in Article 84, paragraph 1, number 2. of this Law.

3. The deliveries of tangible fixed assets and the transmissions of intangible fixed assets.

(C) The result of the two preceding letters shall be deducted from the amount of the shares supported or satisfied by the acquisition or import of fixed assets, considering as such the assets of the fixed assets and, (a) in the case of a financial leasing contract with an option to buy, whether that option is binding, or not. For these purposes, account shall be taken of the levying of capital grants to finance the purchase of certain goods or services, acquired by virtue of transactions which are subject to and not exempt from the tax, in the terms laid down by the the second and third paragraphs of Article 104 (2) of this Law.

The exercise of this right to deduction shall be made on the terms that are regulated.

(D) The liquidation of the tax corresponding to imports of goods intended for use in activities whereby the employer or professional is eligible for this special scheme shall be carried out in accordance with the general rules laid down for the settlement of imports of goods. '

Twenty-one. Article 124 of Law 37/1992 of 28 December of the Value Added Tax is amended to read as follows:

" Article 124. Subjective scope of application.

One. The special arrangements for agriculture, livestock farming and fisheries shall apply to holders of agricultural, forestry, livestock or fishing holdings in which the requirements laid down in this Chapter are met, unless they give up the terms that you regulate are set.

Two. Excluded from the special arrangements for agriculture, livestock and fisheries:

1. Business societies.

2. Cooperative societies and agricultural processing societies.

3. No employers or professionals whose volume of operations during the preceding year has exceeded the amount to be determined by regulation.

4. No. Employers or professionals who renounce the application of the objective estimate of the Income Tax of the Physical Persons by any of their economic activities.

5. º Employers or professionals who renounce the application of the simplified regime.

6. No. Those entrepreneurs or professionals whose acquisitions and imports of goods and services for the whole of their business or professional activities, excluding those related to elements of the fixed assets, have exceeded in the previous year the amount of EUR 300,000 per year, excluding Value Added Tax.

When an activity has started in the previous year, the amount of such acquisitions and imports will be raised per year.

Three. Employers or professionals who, having been excluded from this special scheme for having exceeded the limits of the volume of transactions or acquisitions or imports of goods or services provided for in points 3 and 6 of paragraph 2 prior to such limits in successive years, shall be subject to the special arrangements for agriculture, livestock farming and fishing, unless they give up.

Four. The waiver of the special arrangements for agriculture, livestock farming and fishing shall take effect for a minimum period of three years, under the conditions laid down in regulation. "

Twenty-two. A new Article 134a is added, which shall be worded as follows:

" Article 134a. Commencement or cessation of the application of the special arrangements for agriculture, livestock and fisheries.

One. Where the system of taxation applicable to a given agricultural, livestock, forestry or fisheries activity changes from the general system of excise duty to agriculture, livestock and fisheries, the employer or professional operator of the activity be obliged to:

1. Enter the amount of the compensation corresponding to the future delivery of the natural products that have already been obtained in the activity to the date of the change of the tax regime and that would not have been delivered to that date. The calculation of this compensation shall be calculated in accordance with Article 130 of this Law, provisionally fixing the basis for its calculation by applying sound criteria, without prejudice to its correction when the said amount is known.

2. Amend the deductions corresponding to the goods, except those of investment, and the services that have not been consumed or used effectively in full or in part in the activity or exploitation.

For the purposes of fulfilling the obligations laid down in this paragraph, the employer or professional shall be obliged to draw up and present an inventory to the date on which the general scheme no longer applies. Both the presentation of this inventory and the performance of the corresponding income shall be in accordance with the requirements and conditions to be established.

Two. Where the system of taxation applicable to a particular agricultural, livestock, forestry or fisheries activity changes from the special scheme for agriculture, livestock farming and fisheries to the general tax, the employer or professional operator of the activity be entitled to:

1. Make the deduction of the quota resulting from the application to the value of the goods concerned to the activity, Value Added Tax excluded, on the date on which the special scheme is no longer applied, the rates of the tax which was in force on that date. For these purposes, the following shall not be taken into account:

(a) Investment assets, as defined in accordance with Article 108 of this Law.

(b) Goods and services that have been used or consumed in whole or in part in the activity.

2. Deduce the flat-rate compensation provided for in Article 130 of this Law for natural products obtained from holdings that have not been delivered to the date of the change of the taxation regime.

For the purposes of exercising the rights referred to in this paragraph, the employer or professional shall draw up and present an inventory to the date on which the general scheme no longer applies. Both the presentation of this inventory and the exercise of these rights shall be in accordance with the requirements and conditions to be established.

Three. For the regularisation of deductions from the quotas supported or satisfied by the purchase or import of investment goods, the deductible proportion applicable during the period or periods in which the activity is received shall be zero. special arrangement. "

Twenty-three. A new article, 140 sexies, is added in Law 37/1992 of 28 December of the Value Added Tax, which will be worded as follows:

" Article 140 sexies. How to store invoices.

Employers and professionals carrying out operations which have as their object investment gold, shall keep copies of invoices for such operations, as well as the records thereof, during a five-year period. "

Twenty-four. A new Chapter VIII is added to Title IX, which shall be worded as follows:

" CHAPTER VIII

Special scheme applicable to services provided by electronic means

Article 163 bis. Scope and definitions.

One. Employers or professionals not established in the Community who provide electronic services to persons who do not have the status of an employer or a professional, and who are established in the Community or who have their domicile or residence in the Community may be eligible under the special scheme provided for in this Chapter.

The special scheme shall apply to all the services provided which, in accordance with the provisions of Article 70 (4) (a) (c) of this Law, or their equivalent in the legislation of the Member States of the European Union other Member States are to be understood in the Community.

Two. For the purposes of this Chapter,

following definitions shall apply:

(a) "business or professional not established in the Community" means any employer or professional who does not have the seat of his economic activity in the Community or has a permanent establishment in the territory of the Community or it also has no obligation, for another reason, to be identified in the Community in accordance with Article 164 (2) of this Law or its equivalents in the laws of other Member States;

(b) "electronic services" or "services provided by electronic means" means the services defined in point (B) of Article 70 (4) (a) of this Law;

(c) "Member State of identification" means the Member State in which the employer or professional not established to declare the start of his business as such an employer or professional in the territory of the Community has opted for, compliance with the provisions of this Article;

(d) "Member State of consumption" shall mean the Member State in which the provision of electronic services is deemed to take place in accordance with point (a) (c) of Article 70 (4) (a). equivalents in other Member States;

(e) "periodic settlement of the special arrangements applicable to services provided by electronic means" means the declaration-settlement in which the information necessary to determine the amount of the tax is in each Member State.

Three. Any of the following circumstances shall be excluded from this special scheme:

(a) The presentation of the declaration of termination of the operations covered by this special scheme.

(b) The existence of facts which allow to assume that the operations of the employer or professional included in this special scheme have been completed.

c) Failure to comply with the necessary requirements to qualify for this special scheme.

(d) The repeated non-compliance with the obligations imposed by the regulations of this special scheme.

Article 163 ter. Formal obligations.

One. If Spain is the State of identification chosen by the employer or professional not established in the Community, the latter shall be obliged to:

(a) State the commencement, modification or cessation of its operations covered by this special scheme. This declaration shall be submitted by electronic means.

The information provided by the non-established employer or employer when declaring the commencement of his or her taxable activities shall include the following identification details: name, postal address and e-mail address, the electronic addresses of the websites through which, where appropriate, they operate the number by which they are identified with the tax authorities of the third territory in which they have their registered office, and a declaration in which the manifest that it does not have an identification for the purposes of applying a tax analogous to the tax on Value Added in a Member State. Similarly, the non-established employer or professional shall communicate any possible modification of the said information.

For the purposes of this scheme, the tax administration shall identify the non-established employer or professional by an individual number.

The tax administration shall notify by electronic means the employer or professional who has not established the identification number assigned to it.

b) Submit by electronic means a statement-settlement of Value Added Tax for each calendar quarter, whether or not it has provided electronic services. The declaration shall be submitted within 20 days of the end of the period referred to in the declaration.

This declaration-settlement must include the identification number and, for each Member State of consumption in which the tax has been due, the total value, excluding the turnover tax which is severe on the operation, of the services provided by electronic means during the period referred to in the declaration, the overall amount of the tax corresponding to each Member State and the total amount, resulting from the sum of all these, which must be entered in Spain.

If the amount of the consideration of the transactions has been fixed in currency other than the euro, the same shall be converted into euro using the valid exchange rate corresponding to the last day of the reporting period. The change shall be made in accordance with the exchange rates published by the European Central Bank for that day or, if there is no publication corresponding to that day, the following day.

c) Enter the tax at the time the declaration is filed. The amount shall be entered in euro into the bank account designated by the tax administration.

d) Maintain a record of the operations included in this special scheme. This register shall be carried out with sufficient accuracy to enable the tax authorities of the Member State of consumption to check whether the statement referred to in subparagraph (b) above is correct.

This register will be available to both the Member State of identification and the Member State of consumption, with the employer or professional not established to make it available to the tax administrations of the Member States. States, upon request, by electronic means.

This transaction log shall be retained by the non-established employer or professional for a period of ten years from the end of the year in which the operation was carried out.

(e) To issue and deliver invoice or replacement document when the recipient of the operations is established or has his or her habitual residence or domicile in the territory of application of the tax.

Two. If the non-established employer or professional has chosen any other Member State other than Spain to present the declaration of initiation in this special scheme, and in relation to the transactions which, in accordance with the provisions of the Article 70 (c) (c) of Article 70 (4) (a) of this Law is to be regarded as having been made in the territory of application of the tax, the income of the tax corresponding to them must be effected by means of the presentation in the Member State of identification of the declaration referred to in the Previous section.

In addition, the non-established employer or professional must fulfil the other obligations set out in the previous paragraph one in the Member State of identification, and in particular those laid down in point (d) of the paragraph. The employer or professional must also issue and deliver a replacement invoice or document where the addressee of the operations is established or has his habitual residence or domicile in the territory of application of the tax.

Three. The Minister of Finance shall make the necessary arrangements for the development and implementation of the provisions of this Chapter.

Article 163 c. Right to deduction of the supported quotas.

Without prejudice to the provisions of Article 119 (2) (2) of this Law, employers or professionals not established in the Community who are engaged in this special scheme shall be entitled to the refund of the the value added tax quotas which are borne or satisfied in the acquisition or import of goods and services which are to be understood in the territory of application of the tax, provided that the goods and services are intended for the provision of the services referred to in point (b) of Article 163 a (2) of the This Law. The procedure for the exercise of this right shall be that provided for in Article 119 of this Law.

For these purposes it will not be required that the existence of reciprocity of treatment in favour of employers or professionals established in the territory of application of the tax is recognised.

Employers or professionals who engage in the provision of this article shall not be required to appoint a representative to the Tax Administration for these purposes. "

Twenty-five. New wording is given to Article 164, which will be worded as follows:

" Article 164. Obligations of taxable persons.

One. Without prejudice to the provisions of the foregoing Title, taxable persons shall be obliged, subject to the conditions, limits and conditions to be determined, to:

1. Submit statements regarding the commencement, modification, and cessation of activities that determine their attachment to the tax.

2. To request the Administration of the tax identification number and to communicate it and to accredit it in the assumptions that are established.

3. Issue and deliver invoice for all operations, adjusted to what is determined by regulation.

4. Take accounting and records to be established, without prejudice to the provisions of the Trade Code and other accounting rules.

5. Submit periodically or at the request of the Administration, information regarding its economic operations with third parties.

6. Submit the corresponding statements-settlements and enter the resulting tax amount.

Without prejudice to the foregoing paragraph, the taxable persons shall submit an annual statement-summary.

In the cases of Article 13, number 2, of this Law, the payment of the tax must be credited for the final registration of the means of transport.

7. To appoint a representative for the purpose of fulfilling the obligations imposed in this Law in the case of taxable persons not established in the Community, unless they are established in the Canary Islands, Ceuta or Melilla, or in a State with which there are instruments of mutual assistance similar to those established in the Community.

Two. The obligation to issue and to deliver an invoice for the operations carried out by the employers or professionals may be fulfilled, in the terms that are regulated, by the client of the aforementioned businessmen or professionals or by a third, which shall, in any event, act on behalf and on behalf of the third party.

When the said obligation is fulfilled by a client of the employer or professional, there must be a prior agreement between the two parties, formalized in writing. The acceptance by the employer or professional of each of the invoices issued on his behalf and on his behalf by his client must also be guaranteed.

invoices issued by the employer or professional, by his client or by a third party, in the name and on behalf of the employer or professional, may be transmitted by electronic means, provided that, in the latter case, the the recipient of the invoices has given their consent and the electronic means used in their transmission ensure the authenticity of their origin and the integrity of their content.

The requirements to which electronic invoicing must be adjusted will be determined.

Three. The provisions of the foregoing paragraphs shall also apply to those who, without being taxable persons, have, however, the status of employers or professionals for the purposes of the tax, with the conditions, limits and conditions laid down in this Directive. are determined to be regulated.

Four. The tax administration, where it considers it necessary for the purposes of any action directed at the verification of the tax situation of the employer or professional or taxable person, may require a translation into Spanish, or any another official language, of invoices corresponding to the supply of goods or services carried out in the territory of application of the tax, as well as those received by employers or professionals or taxable persons established in that territory. '

Twenty-six. Article 165 is amended, which shall be worded as follows:

" Article 165. Special rules on billing.

One. In the cases referred to in Articles 84 (1), 2 (2) and 3 (3), and in the case of intra-Community acquisitions as defined in Article 13 (1) of that Law, the invoice issued by the person who made the the supply of goods or services concerned or the accounting supporting evidence of the operation shall be accompanied by an invoice containing the tax clearance. That invoice shall be in accordance with the requirements to be laid down in regulation.

Two. Invoices received, accounting documents, invoices issued in accordance with the provisions of the preceding paragraph and copies of other invoices issued shall be kept, including by electronic means, during the period of prescription of the tax. This obligation may be fulfilled by a third party, acting in the name and on behalf of the taxable person.

When invoices received or issued relate to acquisitions for which the value added tax has been incurred or satisfied, the deduction of which is subject to a period of regularisation. invoices must be kept during the period of regularisation corresponding to those quotas and the following four years.

The requirements for compliance with the obligations set out in this paragraph will be laid down.

Three. Alternative formulae may be laid down for compliance with the obligations for invoicing and for the preservation of the documents referred to in paragraph 2 above, in order to prevent disturbances in the development of business or professional activities.

Four. Where the taxable person keeps invoices issued or received by electronic means, the tax authorities shall be guaranteed both online access to such invoices and their remote loading and use. The previous obligation shall be independent of the place of conservation. '

Twenty-seven. Article 170 (2), paragraph 2, is amended as follows:

"3. The Imposed Impact on Invoice, by persons who are not taxable persons, of tax quotas that have not been the subject of income within the corresponding period."

Twenty-eight. Paragraph (b) of the fifth annex is amended as follows:

" (b) In relation to other goods, the depository regime other than customs shall be the suspensory regime applicable to goods excluded from the customs warehousing procedure by reason of their origin or provenance, in the other way, the same rules governing the said customs procedure.

Goods that are traded on official futures markets and options based on non-financial assets shall also be included in this regime, while the goods are not made available to the acquirer.

The depository regime other than the customs authorities referred to in paragraph (b) shall not apply to goods intended for delivery to persons who do not act as employers or professionals with the exception of those intended to be introduced in duty-free shops. "

Section 2. Tax on Heritage Transmissions and Documented Legal Acts

Article 5. 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 2003, the following amendments are made to the recast text of the Law on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by the Royal Decree legislative 1/1993, of 24 September.

One. Article 30 is amended as follows:

" Article 30.

1. In the first copies of public writings which have as their direct object quantity or thing, the value declared shall be based on the value declared, without prejudice to the administrative verification. The taxable amount in the collateral and in the scriptures documenting loans with collateral shall be made up of the amount of the guaranteed obligation or capital, comprising the sums to be secured by interest, compensation, penalties for non-compliance or other similar concepts. If the amount of the guaranteed quantity is not expressly established, the capital and three years of interest shall be taken as the basis.

In the postponement and improvement of the range of mortgages or any other guarantee rights, the tax base will be constituted by the total liability assigned to the right that will worsen in the range. In the range equalisation, the taxable amount shall be determined by the total amount of the liability corresponding to the guarantee right established in the first place.

2. The notarial acts shall be observed in the preceding paragraph, except in the case of protest, where the taxable amount shall correspond to the third part of the nominal value of the protection effect or of the quantity which has given rise to the protested.

3. It shall be understood that the act is of an unvaluable object when, for its entire duration, even at the time of its extinction, the amount of the base cannot be determined. If the act cannot be fixed, the tax shall be required as if it were an unvaluable object, without prejudice to the completion of the settlement where the amount is determined. '

Two. Article 31 (2) is amended as follows:

" 2. The first copies of the deed and notarial acts, when they have as their object quantity or thing valuable, contain acts or contracts inscribed in the Records of Property, Commercial, Industrial Property and Furniture not subject to the Tax on Successions and Grants or to the concepts contained in Article 1 (1) and (2) of this Law, shall also be taxed at the rate of charge which, as provided for in Law 21/2001 of 27 December 2001 on the Tax and administrative measures for the new system of financing of the Autonomous Communities of the Common and Cities with Autonomy Statute, has been approved by the Autonomous Community.

If the Autonomous Community has not approved the type referred to in the preceding paragraph, 0,50 per 100 shall apply in respect of such acts or contracts. "

Three. Paragraph 4 is added to Article 50, which is worded as follows:

" 4. In the case of a deed authorized by foreign officials, the limitation period shall be computed from the date of its filing with any Spanish Administration, except that a Treaty, Convention or International Agreement, signed by Spain, set another date for the start of that period. '

Four. A new paragraph 5 is added to Article 56, which shall be worded as follows:

" 5. In the case of transfers of immovable property, non-resident taxpayers in Spain shall have their registered office, for the purposes of fulfilling their tax obligations under this tax, at their representative's address, which they must designate as provided for in Article 9 of Law 41/1998 of 9 December of the Income Tax of Non-Residents and Tax Rules. Such appointment shall be communicated to the competent tax administration within two months of the date of acquisition of the property.

Where no representative has been designated or the obligation to communicate such a designation has been breached, the tax domicile of the non-resident taxpayer shall be deemed to be the immovable property of the transmission. "

Five. A new article numbered 57a is incorporated with the following content:

" Article 57a. Quota bonus in Ceuta and Melilla.

1. The gradual quota of notarial documents of the tax of documented legal acts shall be bonified by 50 per 100 if the Register in which the registration or entry of the goods or acts is to be carried out in Ceuta or Melilla.

2. The fee corresponding to the tax on corporate transactions shall be paid by 50 per 100 if any of the following conditions are met:

a) That the entity has in Ceuta or Melilla its tax domicile.

(b) The entity has in such cities with a Statute of Autonomy its registered office, provided that the headquarters of effective management is not situated in the territorial scope of another State Administration of taxation Member of the European Union or, as a standard, that State does not have a corporate operation with a similar tax.

(c) the entity to carry out in the aforementioned cities with a Statute of Autonomy operations of its traffic, when its headquarters of effective management and its registered office are not situated in the territorial scope of another Tax administration of a Member State of the European Union or, standard, these States do not tax the corporate operation with a similar tax.

3. The quotas resulting from the application of the mode of onerous transfer shall be entitled to the application of a 50 per 100 bonus in the following cases:

(a) Transmissions and leasing of buildings located in Ceuta or Melilla and the establishment or transfer of real rights, including guarantee on them. The assumptions provided for in Article 108 of Law 24/1988 of 28 July 1988 on the Securities Market shall be considered to be the transfer of immovable property, the bonus being applied when the immovable assets of the institution whose assets are values are transmitted in either of the two Cities with Autonomy Statute.

(b) Constitutions of movable mortgages or garments without displacement or relating to ships and aircraft, which must be registered in the Registers which radiate in Ceuta or Melilla.

(c) Transmissions of movable, semi-moving or credit, constitution and transfer of real rights over the same, whose acquirers have their habitual residence, if he is a natural person or a tax domicile, if he is a legal person, in those Cities with Autonomy Statute.

d) Transmissions of values that are formalized in Ceuta and Melilla.

e) Constitution of simple loans, bonds, non-real estate leases and pensions whose taxable persons have their habitual residence or tax domicile, in the case of natural or legal persons, in Ceuta and Melilla.

(f) Administrative concessions for goods, executions of works or holdings of services which radiate, are executed or are provided in those cities with a Statute of Autonomy. The bonus shall also apply to administrative acts and businesses which are taxed on the basis of concessions and fulfil the above conditions. In the case of concessions or of acts or administrative businesses equated to them, which exceed the territorial scope of Ceuta or Melilla, the subsidy on the part of the quota shall be applied which, in accordance with the rules laid down in the Article 25 (2) (c) of Law 21/2001 of 27 December 2001 on the taxation 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 attribute to the territories of Ceuta and Melilla.

g) Preventive annotations that occur in a registered organ that is based in Ceuta or Melilla.

4. For the purposes of these subsidies, account will be taken of the established rules on habitual residence and connection points in Law 21/2001 of 27 December 2001 regulating the tax and administrative measures of the new system. for the financing of the Autonomous Communities of the common system and cities with autonomy status. "

Section 3. Special Taxes

Article 6. Amendment of Law 38/1992 of 28 December of Special Taxes.

With effect from 1 January 2003, the following amendments are introduced in Law 38/1992, of December 28, of Special Taxes:

One. Article 4 (7) and (8) are amended as follows:

" 7. 'Tax deposit'. The establishment or network of pipelines or pipelines where, by virtue of the authorisation granted and subject to the conditions and requirements laid down in regulation, may be stored, received, issued and, where appropriate, to be processed, under suspension, products subject to the Special Tax of Manufacture.

8. Export. The exit from the internal territorial scope with destination outside the Community territorial scope.

However, the removal of the Community territorial scope of fuels contained in the normal tanks of special vehicles and containers and used in the operation of such fuels shall not be considered to be export. the time of its circulation of exit from the concerned area. "

Two. A new paragraph is added to Article 21 (1), which shall be worded as follows:

" 1. The manufacture and import of alcohol and alcoholic beverages intended for the production of vinegar. Vinegar is defined as the product falling within CN code 2209.

The application of the exemption, in the case of the use of distilled alcohol of agricultural origin, is conditional on the addition of alcohol by the said alcohol, as a marker, by vinegar of the conditions and in the percentages required to be regulated. "

Three. Article 35 (a) and (c) are amended as follows:

" (a) The existence of differences in relation to the actual alcoholic strength by volume of wine or fermented beverages in stock in or used in an intermediate product factory. The infringement shall be punishable by a fine of 100 per 100 of the quota corresponding to the difference expressed in hectolitres of pure alcohol, applying the tax rate established for the Alcohol and Derived Beverages Tax. "

" (c) The existence of a difference in more in the first areas, other than alcohol and derived beverages, in intermediate product factories, which exceed the permitted percentages. The infringement shall be punishable by a fine equivalent to 100 per 100 of the quota which would correspond to the intermediate products to which the first materials were to be manufactured, assuming that, unless otherwise tested, the products concerned intermediate to which they were intended to have an actual alcoholic strength by volume exceeding 15 per 100 vol. "

Four. The following entries in Article 50 (1) (1), which shall be drawn up in the following manner, shall be amended as follows:

" Episode 1.6. LPG for general use: EUR 125 per tonne.

Heading 1.12. Kerosene intended for uses other than those of fuel: EUR 78,714555 per 1,000 litres. '

Five. A new Article 50a is added, which shall be worded as follows:

" Article 50a. Special tax rate for biofuels.

1. With effect until 31 December 2012, under the conditions which are to be determined and without prejudice to the provisions of paragraph 3 of this Article, a special rate of zero euro per 1,000 litres shall apply to biofuels. The special rate shall apply exclusively to the volume of biofuel even if it is used in mixing with other products.

2. For the purposes of this Article, the following products falling within the scope of the hydrocarbon tax under the provisions of Article 46 (2) of this Law are considered to be 'biofuels':

(a) ethyl alcohol produced from agricultural or plant-based products (bioethanol) defined in CN code 2207.20 is already used as such or after chemical modification.

(b) Methyl alcohol (methanol) defined in CN code 2905.11.00 and obtained from products of agricultural or plant origin, is already used as such or after chemical modification.

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

The provisions of Articles 50.2 and 54.1 of the Law shall not apply in relation to the biofuels defined in this paragraph 2.

3. Provided that the comparative evolution of the production costs of petroleum products and biofuels so advises, the General Budget Laws of the State may replace the zero rate referred to in paragraph 1 of this Article. Article by a type of charge of a positive amount, which shall not exceed the amount of the tax rate applicable to the equivalent conventional fuel. '

Six. Paragraph 2 (c) of Article 51 (2) is amended as follows:

" (c) The production of electricity in power plants or the production of electricity or cogeneration of electricity and heat in combined power plants.

For the purposes of applying this exemption are considered:

"Electrical Central": The installation whose activity of production of electrical energy falls within the scope of Law 54/1997, of 27 November, of the Electrical Sector, and whose establishment and operation they have been authorised in accordance with Chapter I of Title IV of that Act.

"Combined Central": The installation whose activity of production of electricity or cogeneration of electrical energy and heat useful for its subsequent energy use falls within the scope of the Law 54/1997, of 27 November, of the Electrical Sector, and the establishment and operation of which have been authorised in accordance with Chapter II of Title IV of that Law. "

Seven. Article 51 (3) of the Special Tax Act 38/1992 is amended as follows:

" 3. Manufacture or import of the products listed below which are intended for use as fuel, directly or mixed with conventional fuels, in the field of pilot projects for the technological development of Less polluting products:

(a) ethyl alcohol produced from agricultural or plant-based products (bioethanol) defined in CN code 2207.20 is already used as such or after chemical modification.

(b) Methyl alcohol (methanol) defined in CN code 2905.11.00 and obtained from products of agricultural or plant origin, is already used as such or after chemical modification.

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

For the purposes of this paragraph and paragraph (c) of Article 52 of this Law, they shall be considered as "pilot projects for the technological development of less polluting products" projects of an experimental nature and limited in time, relating to the production or use of the products indicated and intended to demonstrate the technical or technological feasibility of their production or use, excluding the further industrial exploitation of the results of the the same. Compliance with these conditions in respect of projects affecting a reduced quantity of products which does not exceed that determined by regulation may be considered to be accredited. '

Eight. Article 59 (1) shall be amended as follows:

" 1. For the purposes of this tax, they shall be treated as cigars or cigarillos, provided that they are susceptible to being smoked as presented:

(a) Tobacco rolls consisting entirely of natural tobacco.

(b) The rolls of tobacco provided with an outer layer of natural tobacco.

c) The rolls of tobacco with a mixture of tripe whipped and fitted with an outer layer of the normal colour of the cigars which covers the product in full, including the filter if any, but not the mouthpiece in the case of cigars with a nozzle, and a sublayer, both of which are reconstituted tobacco, when their unit mass without filter or nozzle is equal to or greater than 1,2 grams and when the layer is spiral-adjusted with an acute angle of at least 30 degrees to the longitudinal axis of the cigarette.

(d) The rolls of tobacco with a mixture of tripe whipped and fitted with an outer layer of tobacco reconstituted from the normal colour of the cigars which covers the product in full, including the filter if any, but not the mouthpiece in the case of cigars with a nozzle, when their unit mass without filter or nozzle is equal to or greater than 2,3 grams and its perimeter, at least one third of its length, is equal to or greater than 34 millimetres.

These tasks shall be considered as cigars or cigarillos depending on whether or not their weight exceeds 3 grams per unit. "

Nine. With effect from 1 January 2003, Article 70a (1) of Law 38/1992 of 28 December 1992 on Excise Duties shall be worded as follows:

" 1. Taxable persons who are holders of a used car of tourism, who fulfil the conditions laid down in paragraph 2 below, shall be entitled to practise in the levy payable on the occasion of the first registration a new passenger car vehicle in its name, a deduction the amount of which, in no case shall exceed that of the quota itself, shall be EUR 480,81. '

Section 4. Tax on Retail Sales of Certain Hydrocarbons

Article 7. Modification of the objective scope of the Retail Sales Tax for certain Hydrocarbons.

With effect from 1 January 2003, the following amendments are made to Article 9 of Law 24/2001, of 27 December, of Tax, Administrative and Social Order Measures.

One. Article 9.Three is amended as follows:

" 1. The hydrocarbons which are included in the target area of this tax are gasolines, gas oil, fuel oil and kerosene not used as heating oil, as defined in Article 49 of Law 38/1992 of 28 December 1992. Special Taxes.

2. Also included in the target scope:

(a) Liquid hydrocarbons other than those referred to in paragraph 1 above, which are used as heating oil.

(b) Products other than those referred to in paragraph 1 above which, with the exception of natural gas, methane, liquefied petroleum gas, other equivalent products and fuel additives contained in packaging capacity not exceeding one litre, intended to be used as propellant or to increase the final volume of a fuel.

3. Products falling within the objective scope, in accordance with the provisions of paragraph 2 above, shall be taxed at the rate applicable to the product referred to in paragraph 1 to which they are added or to which they are deemed to replace, in accordance with the criteria established in relation to the Hydrocarbons Tax for the application of Article 46 (2) and (3) and the second rate of Article 50.1 of Law 38/1992 of 28 December of Special Taxes. "

Two. Paragraphs 7 and 8 of Article 9.Four are deleted and replaced by a new paragraph 7, which shall be read as follows:

" 7. Kerosene. The kerosene which, in compliance with the requirements and conditions laid down in the tax and sectoral management arrangements, is not used as heating fuel. '

Three. Paragraph 2 (f) of Article 9 (2) (f) concerning the type of charge for heating kerosene is deleted.

Section 5-The Canary Islands ' Fiscal Economic Regime

Article 8. General Indirect Tax.

With effect from 1 January 2003, 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.

One. Article 6 (1) and (4) of Article 6 (2) are amended as follows:

" 1. The provision of a standardized computer product made on any material support.

For these purposes, those that do not require any substantial modification to be used by any user shall be considered as standard computer products. "

"4." The execution of the construction or rehabilitation of a building, when the employer who executes the work contributes a part of the materials used, provided that the cost of the materials exceeds 20 per 100 of the tax base. '

Two. Article 7 (3) and (16) of Article 7 (2) are amended as follows:

"3. º The disposals of use or enjoyment of goods."

" 16. º The supply of computer products when you do not have the condition of delivery of goods, considering the delivery of the corresponding support to the delivery of services.

In particular, the provision of services shall be considered to be the supply of computer products which have been made prior to the delivery of the products to the recipient in accordance with the specifications of the recipient, as well as those other than those which have been the subject of substantial adaptations necessary for the use by its addressee. '

Three. A new wording is given to paragraph 18 (j) of Article 10 (1), with the following wording:

" (j) Intervention services provided by public funds, including the Registrar of the Property and the Mercantile, in the exempt transactions referred to in the preceding subparagraphs of this paragraph and in transactions of the same kind not carried out in the exercise of business or professional activities.

The intervention services shall include the qualification, registration and other services relating to the constitution, modification and termination of guarantees referred to in paragraph (d) above. "

Four. Article 10 (1) of Article 10 (28) is amended as follows:

" 28) Deliveries of goods and services performed by taxable persons persons whose total volume of transactions carried out during the previous calendar year had not exceeded EUR 25,000. This limit will be automatically revised every year by the variation of the consumer price index in the Canary Islands.

For the purposes of this paragraph, the total amount of the supplies of goods and services made by the taxable person during the preceding calendar year shall be considered to be a volume of transactions, irrespective of the tax regime or territory where they are delivered or rendered.

Employers, who are holders of agricultural holdings in accordance with the terms laid down in Article 55, may waive the exemption provided for in the preceding paragraph, provided that they satisfy the requirements laid down in Article 55. establish regulations and develop the activities to which the special arrangements for agriculture and livestock farming are applicable and do not give up.

The waiver of the waiver will operate in respect of all of your business or professional activities. "

Five. Article 17 is amended as follows:

" Article 17. Place of performance of the services.

For the determination of the place of performance of services in relations with the Peninsula, Balearic Islands, Ceuta, Melilla, any other Member State of the European Community or with third countries the following rules apply:

1. Rule of thumb:

1. The services shall be considered to be provided in the place where the seat of the economic activity of the person is situated.

For the purposes of this tax, the location of the economic activity in the territory where the person concerned centralizes the management and the usual exercise of his business or professional activity shall be understood, provided that, in addition, lack of permanent establishments in other territories.

2. º If the taxable person carries out his activity with habituality and at the same time in the Canary Islands and in the Peninsula, Balearic Islands, Ceuta, Melilla, any other Member State of the European Community or in third countries, the services where the permanent establishment from which the provision of the services is carried out shall be understood.

Any fixed place of business where the taxable person carries out business or professional activities shall be considered permanent establishment.

In particular they will have this consideration:

(a) The headquarters, branches, offices, factories, workshops, facilities, warehouses, stores and, in general, the agencies or representations authorized to hire in the name and on behalf of the taxable person.

(b) Mines, quarries or scorials, oil or gas wells or other natural product extraction sites.

(c) Construction, installation or assembly works carried out by the taxable person and whose duration exceeds 12 months.

(d) Agricultural, forestry or livestock holdings.

3. The default of the above criteria shall be deemed to be the place of service of the address of the person providing the services.

2. Special rules:

1. Services directly related to buildings, including the rental of security boxes and mediation in real estate transactions, will be understood as being in the place where the real estate is located refer to.

2. Transport shall be understood to be carried out in the Canary Islands or in other territories by the part of the journey carried out in each of them, including airspace and jurisdictional waters.

3. The following services shall be understood to be provided where the following services are physically performed:

(a) Those of a cultural, artistic, sporting, scientific, teaching, recreational or similar character, as well as the accessories of the former.

(b) The organisation for third parties of trade fairs and exhibitions.

(c) Accessories for transport, such as loading and unloading, transhipment, warehousing and similar services.

(d) Those made in movable tangible property, including the construction, processing and repair thereof, as well as the expert reports, opinions and assessments relating to such goods.

e) Gambling.

4. (A) Telecommunications, broadcasting and television services shall be understood as being carried out in the Canary Islands in the following cases:

(a) Where the consignee is an employer or professional and radiating in the territory of application of the tax the seat of his economic activity or has a permanent establishment or, failing that, his domicile, whatever the place where the service provider is established and the place from which he/she provides the service.

(b) Where the recipient of the service does not have the status of an employer or professional acting as such and is established or has his habitual residence or residence in the Canary Islands.

(c) Where the recipient of the service does not have the status of an employer or professional acting as such and the effective use or exploitation of such services is carried out on the territory of the Canary Islands, in the following two cases:

(a ') Where the recipient of the service has his or her habitual residence or address outside the European Community or the Canary Islands, and where it is not possible to determine his domicile.

b ') Where the recipient of the service has his or her habitual residence or domicile in the European Community, and the seat of the economic activity or the permanent establishment from which the employer or professional services is located outside the Community.

It shall be presumed that the recipient of the service has his domicile or habitual residence in a given territory when payment of the consideration of the service is made from accounts opened in establishments of credit institutions located in that territory.

For the purposes of this Article, the European Community shall mean the territory covered by the Treaty establishing the European Community for each Member State, with the following exclusions:

In the Federal Republic of Germany, the island of Helgoland and the territory of Busingen; in the Kingdom of Spain, Ceuta and Melilla and in the Italian Republic, Livigno, Campione d' Italia and the national waters of Lake Lugano, in the territories not covered by the Customs Union.

In the Kingdom of Spain, the Canary Islands; in the French Republic, the Overseas Departments and in the Hellenic Republic, Monte Athos, as territories excluded from the harmonization of the turnover taxes.

For the purposes of this Law, telecommunications services shall be considered to have as their object the transmission, emission and reception of signs of texts, images and sounds or information of any nature, by wire, radio, optical or other electromagnetic means, including the assignment or granting of a right to the use of means for such transmission, emission or reception and also the provision of access to computer networks.

(B) Mediation services on behalf and on behalf of the telecommunications, broadcasting and television services shall be understood as having been carried out at the headquarters of the economic activity, permanent establishment or, in its defect, at the place of the address of the addressee of the mediation services, provided that such services are addressed to such premises, establishment or address.

5. (A) The services listed below shall be deemed to be provided where the seat of the economic activity or the permanent establishment of the recipient of such services or, failing that, at the place of their service is provided. domicile, except where the addressee is domiciled in a Member State of the European Community and is not an employer or a professional or the services provided are not related to the pursuit of the business or professional activity of the same:

(a) The disposals and concessions of copyrights, patents, licenses, trademarks or trademarks and other intellectual or industrial property rights.

(b) The transfer or grant of trade funds, exclusive of purchase or sale or of the right to pursue a professional activity.

c) Advertising services.

(d) Professional advisory services, audit, engineering, study cabinet, lawyer, consultants, accounting or tax experts and other analogues, except those covered by the number 2, paragraph 1. of this Article.

e) The provision of information, including procedures and experiences of a commercial nature.

(f) The translation, correction or composition of texts, as well as those provided by interpreters.

g) The insurance, reinsurance, capitalization and financial operations described in Article 10, number 1, paragraphs 16 and 18 of this Act, including those that do not qualify for exemption.

The above paragraph does not extend to the security box rental.

h) The disposals, even for a given time, of the services of natural persons.

i) Film dubbing.

(j) Leases of movable property, with the exception of means of transport and containers.

k) The obligations of not fully or partially to provide any of the services mentioned in this issue.

l) Mediation and management in the operations defined in the preceding paragraphs of this paragraph, when the intermediary or manager acts on behalf and on behalf of others.

The burden of proof of the recipient's condition is the responsibility of the taxable person who provides the service.

B) They shall be considered as being provided where the seat of the economic activity or the permanent establishment of the consignee or, failing that, at the place of his domicile, the services provided by electronic means, as well as the mediation and management services on the same, when the intermediary or manager is acting on behalf and on behalf of others.

For the purposes of this Law, electronic services are considered to be those that consist of the transmission sent initially and received at destination by means of processing equipment, including numerical understanding and the storage of data, and entirely transmitted, transported and received by cable, radio, optical system or other electronic means. Among others, the following are considered:

a) The provisioning and hosting of computer sites.

b) Remote maintenance of programs and equipment.

c) The provisioning of programs and their upgrade.

d) The provision of images, text, information, and the provision of databases.

e) The supply of music, films, games, including the ones of chance and money, and of emissions and political, cultural, artistic, sports, scientific and leisure events.

f) The provision of distance learning.

For these purposes, the fact that the provider of a service and its addressee communicate by e-mail does not, in itself, imply that the service provided has the consideration of service provided by way of electronic.

6. The mediation services in the name and on behalf of third parties, in operations other than those specified in paragraphs 1, 4. and 5. of this number 2, shall be understood to be provided where the main operation is located.

3. By way of derogation from the preceding number, the services referred to in paragraphs 4 and 5 of that number shall be considered to be provided in the Canary Islands to an employer or professional acting as such when his effective use or exploitation is carried out in that territory, provided that, in accordance with the location rules applicable to these services, they have not been provided in the Canary Islands, the European Community, Ceuta or Melilla. '

Six. The second paragraph of Article 20 (2) and Article 20 (2) of Law 20/1991 of 7 June, amending the tax aspects of the Fiscal Economic Regime of the Canary Islands, which will be drawn up as follows, are amended as follows: way:

" 2. The impact of the tax shall be effected by invoice or replacement document, under the conditions and with the requirements to be determined by regulation.

For these purposes, the quota shall be entered separately from the tax base, even in the case of administratively fixed prices, indicating the tax rate applied.

The above paragraphs of this number shall be excepted from the operations to be determined by regulation.

3. The impact of the tax shall be effected at the time of issuing and delivering the corresponding invoice or replacement document. "

" 2. The provisions of the preceding paragraph shall also apply where, in the absence of any quota, the invoice or replacement document for the operation has been issued. '

Seven. Article 21a (1) is amended to read as follows:

" 1. They shall be responsible for the liability of the tax liability to satisfy the taxable person for the purposes of the transactions which, by means of action or omission, are liable to result in the correct impact of the tax.

For the purposes of this number, the liability will reach the sanction that may proceed. "

Eight. Article 22 (10) is amended, which shall be worded as follows:

" 10. Where the quotas of the Indirect General Tax on the transactions subject to it were not expressly passed on to the invoice, it is understood that the consideration did not include such quotas.

Except as provided in the preceding paragraph:

1. The cases where the express impact of the tax is not mandatory.

2. º The assumptions referred to in paragraph (d) of this article. "

Nine. Article 27 (1) (a) of Article 27 (1) is amended as follows:

"(a) The delivery of water, including the delivery of water, and the supply of goods and services for the purpose of water collection and production and the realization of hydraulic channelling infrastructure."

Ten. A new wording is given to paragraph 1 (f) of Article 27 (1), which shall be worded as follows:

" (f) The execution of works, with or without material input, as a result of contracts directly formalized between the promoter and the contractor, which have as their object the construction and rehabilitation of the dwellings administratively qualified as official protection of special arrangements, as well as the construction or rehabilitation of works of community equipment. For the purposes of this Law, rehabilitation measures for reconstruction are considered as rehabilitation through the consolidation and treatment of structures, facades or covers and other similar ones, provided that the overall cost of these operations exceeds 25 per 100 of the purchase price if it had been made during the previous two years immediately or, in another case, the true value of the building or part thereof before its rehabilitation.

For the purposes of this paragraph and above, Community equipment shall be understood to consist of:

Public buildings of a demanial character.

Public infrastructure for water, telecommunications, rail, electricity, sewage, parks, gardens and road surfaces in urban areas.

In no case are the works of conservation, maintenance, reform, rehabilitation, extension or improvement of these infrastructures included.

Potablizers, desalinizers, and purging of public ownership. "

Once. Article 29 (1) is amended, which shall be worded 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.

The same tax payable in that territory and satisfied by the taxable person on the taxable person in the following cases shall also be deductible:

1. º On imports.

2. In the cases of investment of the taxable person as referred to in paragraph 2. of the number 1 of Articles 19 and 58 ter.6 of this Law, and in the case of substitution referred to in Article 25 (2) of the Law 19/1994, July 6. "

Twelve. Article 31 is amended as follows:

" Article 31. Formal requirements of the deduction.

1. Only taxable persons who are in possession of the supporting document of their right may exercise the right to deduct.

For these purposes, only documents supporting the right to deduction are 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 document proving the payment of the import tax.

3. The invoice issued in the investment assumptions of the taxable person as referred to in Article 19 (2) (2) of this Law and in the case of substitution referred to in paragraph 2 of this Law. Article 25 of Law 19/1994, of 6 July.

4. º The original receipt signed by the holder of the agricultural, forestry, livestock or fishing exploitation referred to in Article 58.4 of this Law.

2. Previous documents which do not comply with each and every legal and regulatory requirement shall not justify the right to deduct, unless the corresponding rectification of the same is produced. The right of deduction of quotas for which the financial year is justified by an amending document may only be effected where the employer or professional receives such a document or in the following documents, provided that the time limit has not elapsed. refers to Article 33a of this Law.

3. In the case of goods or services acquired jointly by a number of taxable persons, each acquirer may deduct the corresponding proportion, provided that in each of the copies of the invoice or document The amount of the taxable amount and the share of each of the common acquirers shall be reported in a separate and separate form.

4. In no case shall the right to deduct in excess of the express and separately recorded tax share which has been passed on or, where appropriate, satisfied according to the supporting document of the deduction, except in the case of the deduction as set out in Article 29 (3) of this Law. "

Thirteen. Article 33 (4) is amended to read as follows:

" 4. The deductible fees, as well as the tax burden implicit in the purchases from retail traders, shall be deemed to be supported at the time when the employer or professional who endured them receives the corresponding invoice or other documents justification for the right to deduct.

If the tax accrual is produced at a time after the receipt of the invoice, those fees will be understood to be supported when they become due.

In the cases of investment of the taxable person as referred to in paragraph 2. of the number 1 of Articles 19 and 58 ter.6 of this Law, and in the case of substitution referred to in Article 25 (2) of the Law 19/1994, of 6 July, the quotas shall be deemed to be supported at the time when the invoice referred to in the said Articles is issued, unless the time of the accrual is later than that of the said issue, in which case the quotas are They will be supported at the time of the accrual of the same.

In the case referred to in the previous Article 2 of this Law, deductible fees shall be deemed to be supported at the time the right to deduction is born. "

Fourteen. Article 44 (3) is amended, which shall be worded as follows:

" 3. The correction of deductions may be made within the maximum period of four years from the date of birth of the right to deduct or, where appropriate, the date of completion of the event determining the variation in the amount of the quotas to be deducted.

However, in the case of errors in the settlement of the passed-on quotas which determine an increase in the quotas to be deducted, the correction may not be made after one year from the date of issue of the rectified invoice. '

Fifteen. Article 49 of Law 20/1991 of 7 June, amending the fiscal aspects of the Economic Regime of the Canary Islands, is amended, which will be worded as follows:

" Article 49. Simplified scheme.

1. The simplified scheme shall apply to the taxable persons and to the entities on the basis of income allocation in the income tax of the physical persons who carry out the activities and meet the requirements laid down in the rules governing it, unless they renounce it in the terms which they regulate are laid down.

2. Excluded from the simplified scheme:

1. The taxable persons who carry out other economic activities not covered by the simplified scheme, except for those activities which are covered by the special schemes for agriculture and animal husbandry or retail traders or are exempted under the provisions of Article 10 (1) (27) of this Act.

However, it shall not entail the exclusion of the simplified scheme from being carried out by the taxable person from other activities which are determined to be regulated.

2. º Those taxable persons in which any of the following circumstances are present, in terms that are regulated as follows:

That the volume of revenue in the previous immediate year exceeds any of the following amounts:

For all your business or professional activities, 450,000 euros per year.

For all agricultural, forestry and livestock activities to be determined by the Ministry of Finance of the Autonomous Government of the Canary Islands, EUR 300,000 per year.

When an activity has started in the previous year, the revenue volume will be raised per year.

For the purposes of this number, the volume of revenue shall include all those obtained in all the activities referred to above, not including current or capital grants, or compensation, as well as the Indirect Canarian General Tax that is serious for the operation.

3. No. Those taxable persons whose acquisitions and imports of goods and services for all their business or professional activities, excluding those relating to fixed assets, have exceeded in the year the amount of EUR 300 000 per year, excluding the Indirect General Tax.

When an activity has started in the previous year, the amount of such acquisitions and imports will be raised per year.

4. The taxable persons who resign or have been excluded from the regime of the application of the objective estimate of the Income Tax of the Physical Persons for any of their activities.

3. The waiver of the simplified scheme shall take effect for a period of at least three years, under the conditions laid down in regulation. "

Sixteen. Article 50 (1) is amended to read as follows:

" 1. (a) The taxable persons covered by the simplified scheme shall determine, with reference to each activity to which this special scheme applies, the amount of the fees payable in respect of the Indirect Canarian General Tax. indices, modules and other parameters, as well as the procedure laid down by the Ministry of Finance of the Autonomous Government of the Canary Islands.

Of the amount of the accrued contributions referred to in the preceding paragraph, the amount of the shares supported or satisfied by current transactions relating to goods or services affected by the activity for which the employer or professional is entitled to this special scheme, in accordance with the provisions of Chapter 1 of Title II of the First Book of this Law. However, the deduction of the same shall be in accordance with the following rules:

(a) The quotas supported by travel or travel services, hotels and restaurants, in the case of entrepreneurs or professionals who develop their local activity, will not be deductible. For this purpose, any building, excluding warehouses, car parks or warehouses closed to the public, shall be deemed to be local.

(b) The supported or satisfied quotas shall be deductible only in the declaration-settlement for the last tax period of the year in which they are to be understood as supported or satisfied, so that, irrespective of the Tax arrangements applicable in successive years shall not be deducted in a later tax period.

(c) Deduction of the fees incurred or satisfied shall not be affected by the perception by the employer or professional of grants which are not part of the taxable amount of their operations and which are intended to finance such activity.

(d) Where acquisitions or imports of goods and services are made for use in common in several activities for which the employer or professional is entitled to this special scheme, the fee to be deducted in each This shall be the result of the pro rata in accordance with its effective use. If it is not possible to apply such a procedure, each of the activities shall be counted equally.

(e) The agricultural compensation referred to in Article 57 of this Law may be deducted, satisfied by employers or professionals for the purchase of goods or services to entrepreneurs who are covered by the special scheme of the agriculture and livestock farming.

(f) In addition, employers or professionals shall be entitled, in relation to the activities for which they are entitled to this special scheme, to deduct 1 per 100 of the amount of the amount due to which the The first paragraph of this paragraph, in terms of the supported quotas, is difficult to justify.

B) The amount resulting from the provisions of the preceding subparagraph shall be added to the fees due for the following operations:

1. The operations referred to in Article 19 (1) (2) of this Law.

2. The deliveries of tangible fixed assets and the transmissions of intangible fixed assets.

C) The result of the two preceding letters shall be deducted from the amount of the shares supported or satisfied by the acquisition or import of fixed assets, considering as such the assets of the fixed assets and, (a) in the case of a financial leasing contract with an option to buy, whether that option is binding, or not. For these purposes, account shall be taken of the levying of capital grants to finance the purchase of certain goods or services, acquired by virtue of transactions which are subject to and not exempt from the tax, in the terms laid down by the the fourth and fifth paragraphs of Article 37 (2) of this Law.

The exercise of this right to deduction shall be made on the terms that are regulated.

D) The liquidation of the tax on imports of goods intended for use in activities subject to the simplified scheme shall be effected in accordance with the general rules laid down for the liquidation of imports of goods. "

seventeen. Article 55 (1), (2) and (3) of Law 20/1991 of 7 June, amending the tax aspects of the Economic System of the Canary Islands, are amended as follows:

" 1. The special arrangements for agriculture and livestock farming shall apply to holders of agricultural, forestry, livestock or fishing holdings in which the requirements laid down in this Chapter are met, provided that they have not renounced the same.

The waiver of the special arrangements for agriculture and animal husbandry will produce effects as long as it is not revoked by the person concerned and, in any case, for a minimum period of three years.

2. Excluded from the special arrangements for agriculture and livestock farming:

1. Business societies.

2. Cooperative societies.

3. The taxable persons whose volume of transactions during the preceding year had exceeded the amount to be determined by regulation.

4. The taxable persons who have renounced the objective of the objective estimation of the Income Tax of the Physical Persons for any of their economic activities.

5. The taxable persons who have renounced the application of the simplified scheme.

6. No. Those entrepreneurs or professionals whose acquisitions and imports of goods and services for the whole of their business or professional activities, excluding those related to elements of the fixed assets, have exceeded in the previous year the amount of EUR 300,000 per year, excluding the General Tax Indirect Canarian.

When an activity has started in the previous year, the amount of such acquisitions and imports will be raised per year.

The taxable persons who, having been excluded from this special scheme for having exceeded the limits of the volume of transactions or acquisitions or imports of goods or services provided for in numbers 3 and 6. prior to such limits in successive years, they shall be subject to the special arrangements for agriculture and livestock farming, unless they give up.

3. The waiver of the special arrangements for agriculture and livestock farming shall take effect for a period of at least three years, under the conditions laid down in regulation. "

Eighteen. Paragraphs (b) and (c) of paragraph 1 are amended and two new paragraphs, 4 and 5, in Article 59, shall be inserted as follows:

" (b) To issue and deliver invoices for the operations in which they are involved, adapted to the general rules governing the duty to issue and deliver an invoice for employers and professionals.

c) Keep invoices received and duplicate invoices issued during the tax limitation period. Where the invoices received relate to investment goods, they shall be retained during their corresponding regularisation period and the following five years. '

" 4. The obligation to issue and deliver an invoice for the operations carried out by the employers or professionals may be fulfilled, in the terms which are regulated, by the client of the said employer or professional or by a third party, which shall, in any event, act on behalf and on behalf of the same.

When the said obligation is fulfilled by a client of the employer or professional, there must be a prior agreement between the two parties, formalized in writing. The acceptance by the employer or professional of each of the invoices issued, on behalf and on his behalf, by his client must also be guaranteed.

invoices issued by the employer or professional, by his client or by a third party, in the name and on behalf of the employer or professional, may be transmitted by electronic means, provided that in the latter case, the the recipient of the invoices has given their consent and the electronic means used in their transmission ensure the authenticity of their origin and the integrity of their content.

Reglamentarily, the requirements to which electronic invoicing must be adjusted will be determined. "

" 5. The tax administration, where it considers it necessary for the purposes of any action directed at the verification of the tax situation of the employer or professional or taxable person, may require a translation into Spanish, or any another official language, of invoices corresponding to the supply of goods or services carried out in the territory of application of the tax, as well as those received by employers or professionals or taxable persons established in that territory. '

nineteen. A new wording is given to paragraph 3 (3) of Article 63 (2

:

" 3. º The impinged impact on the invoice by persons who are not taxable persons, or who are not liable to carry out such an impact, of tax quotas that have not been returned to those who endured them or declared within the time limits for the submission of the corresponding tax-liquidations. '

Twenty. A new wording is given to paragraph (a) of Annex Ia:

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

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

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 per 100 contained in paragraph 3 of paragraph 3 of Annex II to this Act. "

Twenty-one. Paragraphs 1, 2, 3, 3, 7, 8, 8, 10 and 11. of Annex II, No 1, shall be amended as follows:

" 1. Pure cigars with a price of more than 1.8 euros per unit. Other cigars are taxed at the general rate.

2. Compounds, liqueurs, appetizers without a base wine and other beverages derived from natural alcohols, in accordance with the definitions laid down in the Staff Regulations of Wine and Spirits and Regulations complementary and also the alcoholic extracts and concentrates suitable for the production of derived beverages.

3. Motor powered vehicles with power exceeding 11 hp, except:

(a) Trucks, tractor-trailers, vans and vans and other vehicles which, due to their objective configuration, cannot be used for other purposes than the carriage of goods.

(b) Buses and other vehicles suitable for the collective transport of passengers with a capacity exceeding nine seats, including that of the driver.

c) Motor vehicles considered as taxi, autocab or self-passenger cars under the current legislation.

(d) Those which, objectively considered, are of exclusive industrial, commercial, agricultural, clinical or scientific application, provided that their serial models or individual vehicles have been duly approved by the Canary tax administration. For this purpose, cars derived from passenger cars shall be considered to have exclusively some of these applications provided that they have only two seats for the driver and the assistant, in no case have additional seats, and the space intended for the load does not have lateral visibility and is greater than 50 per 100 of the internal volume.

e) Adaptable mixed vehicles with a total height above 1,800 mm above the ground, other than off-road vehicles, under conditions to be determined by the Government of the Canary Islands.

(f) Vehicles acquired by disabled persons, not listed in Annex I, for their exclusive use provided the following requirements are met:

That at least four years have elapsed since the acquisition of another vehicle under similar conditions.

However, this requirement will not be required in case of total casualty of the vehicles, certified by the insurance company.

Not subject to subsequent transmission by "inter-living" acts for the four years following the date of their acquisition.

Failure to comply with this requirement will determine the obligation, in charge of the beneficiary, to enter into the Public Finance the difference between the quota that would have to be borne by application of the increased rate and the effectively supported when the vehicle was purchased.

The application of the general tax rate shall require prior recognition of the right of the acquirer in such a way as to be determined by regulation, subject to a certificate or judgment, which accredits the degree of disability, by the Institute for Migration and Social Services or by the competent authority of the Autonomous Communities in respect of the assessment of disabilities. '

" 7. º shotguns, even those of compressed air, and other long firearms, the consideration of which per unit is equal to or greater than EUR 270,46.

8. Cartuchery for hunting shotguns and, in general, for the other weapons listed in the previous paragraph, when their consideration per unit is greater than EUR 0.10. "

" 10. º pocket watches, wristband, desktop, foot, wall, etc., whose unit consideration is equal to or greater than EUR 120.20.

11. ° All class of articles of glass, glass, loza, ceramics and porcelain that have artistic or ornament purpose for which the consideration per unit is equal to or greater than EUR 60.10. "

Twenty-two. Annex VI is amended and shall be worded as follows:

" ANNEX VI

The following tax rates of the Indirect Canarian General Tax shall apply when the transactions referred to in the various paragraphs are subject to and not exempt from the Arbitration for Imports and Deliveries of Goods:

1. Zero rate of indirect general tax on the import and delivery of movable tangible goods falling within tariff headings 1604, 4418, 481840, 6802, 7308, 9401 and 9403, where, in the last two cases, the furniture is made of wood or plastic.

2. Reduced rate of 2 per 100 of the Indirect General Tax Canarian on the import and delivery of metal furniture included in tariff headings 9401 and 9403 (except 9403209900). "

Article 9. Arbitration on Imports and Deliveries of Goods in the Canary Islands.

The Law 20/1991 of 7 June, amending the fiscal aspects of the Fiscal Economic Regime of the Canary Islands, is amended in the following terms:

One. Article 70 (2) is amended to read as follows:

" 2. The following fuel deliveries are exempt:

(a) The necessary for the operation of the generating groups of the electricity producing companies in the Canary Islands, as well as the necessary for the cogeneration of the same energy by any of the producers authorised in the Canary Islands.

b) The necessary for the realization of water catchment and production activities and the realization of hydraulic channelling infrastructures.

(c) The one used in the regular shipping or air transport of passengers and goods between the Canary Islands.

Reglamentarily will be established by the competent Ministry of Finance of the Government of the Canary Islands of fuel consumption modules for the performance of the activities referred to in this section, as well as the specific duties of information of the taxable persons making the exempt deliveries. '

Two. Article 78 (1) (2) and (3) are amended and shall be worded as follows:

" 2. The impact of the Arbitrio shall be on the invoice, which may be transmitted by telematic route, under the conditions and with the requirements to be determined in a regulated manner.

3. Those who bear quotas in accordance with the provisions of the preceding number 2 shall be entitled to require the issue of an invoice. "

Three. With effect from 1 January 2003, Article 83 shall be amended as follows:

" Article 83. Tax rates.

1. The rate of charge is constituted by the percentage fixed for each class of movable property in Annex IV to the Law, or by the specific rate laid down in that Annex for petroleum products, and shall be the same for the import or delivery of the goods.

2. By way of derogation from the above paragraph, where the tax rate provided for in Annex IV for cigarettes is a result of a tax rate of less than EUR 6 per 1,000 cigarettes, it shall be applied instead of the rate Tax rate of a specific nature of an amount equal to EUR 6 per 1,000 cigarettes.

3. The rate of charge applicable to each transaction shall be that in force at the time of the accrual.

4. Annexes IV and V to this Law shall be established in accordance with the structure of the customs tariff of the European Communities. Where variations in the structure of the customs tariff of the European Communities occur, the Minister for Economic Affairs, Finance and Trade of the Government of the Canary Islands will give the formal update of the relevant references. in Annexes IV and V to this Law. Such a formal update of references in no case may involve a modification of the actual content of those Annexes. "

Four. Article 84 is amended as follows:

" Article 84. Returns on exports on the basis of travellers.

In the case of transactions for the delivery of goods subject to the Arbitrio but exempt by application of the provisions of Article 71.1 of this Law, when the delivery has been carried out in favor of travelers, the Arbitrio will be passed on However, operations shall be exempt. The quota of the Arbitrio will be returned in the form and conditions that will be regulated by the Government of the Canary Islands. "

Five. Article 85 (2) is amended as follows:

" 2. The fees borne by the importation of goods listed in Annex V to this Law may not be refunded unless such goods are used for the purposes of the operations described in Articles 71 and 72 of this Law. Law, even when shipments or exports are not subject to the Arbitrio. "

Six. Article 88 (1) (b) is amended as follows:

"(b) To issue and deliver invoices for operations subject to the Arbitrio, adapted to the general rules governing the duty to issue and deliver an invoice for employers and professionals."

Seven. With effect from 1 January 2003, Annexes IV and V are amended in the following terms:

" 1. The following goods are listed in Annex IV:

2710195500

391731

	Statistics	Description	Type
0302699500	Pargos gold ("sparus aurata").	5
200911	Frozen orange juice. Only pack products less than 150 kilos are taxed.	5
20091200	unfrozen orange of Brix value less than or equal to 20.	5
200919	The other juices unfrozen orange.	5
200941	Pine juice (of Brix value less than or equal to 20). Only pack products less than 150 kilos are taxed.	5
200949	Other juices of pineapple. Only pack products less than 150 kilos are taxed.	5
200971	Apple juice (Brix value less than or equal to 20).	5
200979	The other apple juices. Only pack products less than 150 kilos are taxed.	5
200990	Mixtures of juices. Only pack products less than 150 kilos are taxed.	5
2103, except 2103909081	Preparations for ready sauces and sauces; seasoning and seasoning; composites; mustard flour and prepared mustard.	15
220850	Geneva and Gin.	0
220860	Vodka.	0
220870	Licores.	0
2710114100	Other gasolines with a lead content equal to or less than 0,013 g per litre with an octane lower than 95.	7 euros/1,000 litres
2710114500	Other gasolines with a lead content equal to or less than 0,013 g per litre with an octane lower than 95.	7 euros/1,000 litres
2710114900	Other gasolines with a lead content equal to or less than 0,013 g per litre with an octane equal to or greater than 98.	7.5 euros/1,000 litres
2710115100	Other gasolines with a lead content greater than 0,013 g per litre with an octane lower than 98.	7.5 euros/1,000 litres
2710119000	Other light oils.	7.5 euros/1,000 liters
2710192100	Aceites reactor media.	8.5 euros/1,000 liters
2710192500	Other media oils.	8.5 euros/1,000 liters
2710194100	Heavy oils or gasoils that are intended for other uses with a sulfur content less than or equal to 0.05 per 100.	6.5 euros/1,000
2710194500	Heavy oils or gasoils that are intended for other uses with a sulphur content greater than 0,05 per 100 but less than or equal to 0,2 per 100.	6.5 euros/1,000 litres
2710194900	Heavy oils or gasoils that are intended for other uses with sulphur content greater than 0.2 per 100.
Fuel that is intended for a chemical transformation by a treatment other than those defined for subheading 27101951.	4 EUR/Tm
2710196100	Fuel that is intended for other uses with a sulfur content less than or equal to 1 per 100.	4 euro/Tm
2710196300	Fuel that is intended for other uses with a sulfur content greater than 1 per 100 without exceeding 2 per 100.	4 euros/Tm
2710196500	Fuel that is intended for other uses with a sulfur content greater than 2 per 100 without exceeding 2.8 per 100.	4 Euro/Tm
2710196900	Fuel to be allocated to other uses with a sulfur content greater than 2.8 per 100.	4 euros/Tm
391710	Trips Hardened proteins or cellulosic plastics.	0
39172110	rigid tubes of ethylene polymers only taxed in diameter less than 250 mm.	15
39172199	The other rigid tubes of ethylene polymers intended for agricultural with inserted dropper.	0
391722	Rigid Propylene Polymer Tubes.
391723	rigid, compact wall vinyl chloride polymers only taxed those in diameter less than 400 mm.	15
391729	0		0
Flexible tubes for a pressure equal to or greater than 27.6 m.p.a.
39173210	Others, without reinforcing or combining with other materials, without accessories, from products reorganization or condensation polymerization, even chemically modified.	0
39173231	2.	0
39173235	Rigid Vinyl Chloride Polymer Tubes double wall of the structural type with circumferential stiffness equal to or greater than 6 KNm2	0
39173239		15
39173251	The others, without strengthening or combining with others materials, without accessories. Only those in diameter less than 250 mm.	15
39173291	Trips artificial.	0
39173299	Others, without strengthening or combining with other materials, without accessories. Only those of a diameter less than 250 mm.	15
391733	Other, not reinforced or combine with other materials, with accessories. Only those in diameter less than 250 mm.	15
391739	Others. Only those in diameter less than 250 mm.	15
391740	Accessories. Only those of vinyl chloride polymers with a diameter of less than 200 mm.
40121100	retreaded tyres of the types used in passenger cars, including those of the family type (break or station wagon) and racing cars.	5
40121200	retreaded tires from the types used in buses or trucks.	5
401213	Type retreaded tyres used in aircraft.	5
40121900	Other retreaded tires.	5
4819	Cajas; sacks; bags; cucuruchos and other paper packaging; cardboard; cellulose wadding or cellulose fibre sheets; office, shop or the like; except for "tetrabrik" and "tetrapack" packages of 481920 and the 481940.	15
48239014	Other papers and cartons of types used in writing, printing or other graphic purposes, without printing, stamping, or drilling.	15
9404, except 940430 and the 940490	Somers, bedding and similar articles (for example, mattresses, cuffs, quilts, cushions, puffs or pillows), with springs or filled or internally fitted with any matter; including those of cellular rubber or plastic; coated or not.	15

2. The following goods are listed in Annex V:

	Statistics	Description
0302699500	Golden Pargos ("sparus aurata").
200911	Frozen orange juice. Only pack products less than 150 kilos are taxed
20091200	Unfrozen orange juice of Brix value less than or equal to 20.
200919	The other orange juices without freezing
200941	Pineapple juice (of Brix value less than or equal to 20). Only pack products less than 150 kilos are taxed
200949	The other pineapple juices. Only pack products less than 150 kilos are taxed
200971	Apple juice (of Brix value less than or equal to 20).
200979	The other apple juices. Only pack products less than 150 kilos are taxed
200990	Mixtures of juices. Only pack products less than 150 kilos are taxed
2103, except 2103909081	Preparations for prepared sauces and sauces; condiments and seasoning; compounds; mustard flour and prepared mustard
391710	Artificial Trips of Hardened Proteins or cellulosic Plastics.
39172110	Rigid Tubes of Ethylene Polymers only taxed in diameter less than 250
39172199	The other rigid tubes of ethylene polymers intended for agricultural with inserted dropper
391722	Rigid Propylene Polymer Tubes
391723	Tubes Rigid polymers of compact wall vinyl chloride only taxed those of a diameter of less than 400 mm.
391729	rigid tubes of other plastics
391731	Tubes flexible for a pressure equal to or greater than 27.6 m.p.a.
39173210	Other, not reinforced or combined with other materials, without fittings, of Reorganization or condensation polymerization products, whether or not chemically modified.
39173231	rigid double-wall ethylene polymer tubes of the structural type with circumferential stiffness equal to or greater than 6 KNm2.
39173235	rigid structural type double-wall vinyl chloride polymer tubes with circumferential stiffness equal to or greater than 6 KNm2
39173239	Only those of a diameter less than 250 mm.
39173251	Other, not reinforced or combined with other materials, without accessories. Only those with a diameter less than 250 mm.
39173291	Artificial Trips.
39173299	Others, without reinforcing or combining with other materials, without accessories. Only those of a diameter less than 250 mm.
391733	Other, not reinforced or combined with other materials, with accessories. Only those of a diameter less than 250 mm.
391739	Others. Only those in diameter less than 250 mm.
391740	Accessories. Only those of vinyl chloride polymers with a diameter of less than 200 mm.
40121100	retreaded tyres of the types used in tourism cars, including those of the family type (break or station wagon) and racing cars
40121200	Tyres retreaded of the types used in buses or trucks
401213	retreaded tires of types used in aircraft
40121900	The other retreaded tires
4819	Boxes; sacks; bags; cucuruchos and other paper packaging; cardboard; guata cellulose fibre cellulose or sheets; office, shop or similar cartonages, other than "tetrabrik" and other packaging "tetrapack" of 481920 and 481940.
48239014	Other papers and cartons of types used in writing, printing or other purposes graphics, without printing, stamping, or drilling
9404, except 940430 and the 940490	Somers, bedding and similar articles (for example, mattresses, cuffs, quilts, cushions, puffs or pillows), with springs or filled or internally fitted with any matter; including those of cellular rubber or plastic; coated or not

3. The goods listed below are excluded from Annex IV:

220870

2710007600

15

	Statistics	Description	Type
0302696100	Doradas Sea (of species "Dentex dentex" and "Pagellus spp.") fresh or chilled.	5
0406	Cheese and requeston, except 0406902300 and 0406907800.	0
1507909000	Others (soybean oil and its fractions, even refined but unmodified chemically).	0
1508909000	Others (peanut oil and its fractions, even refined but not chemically modified).	0
1512199100	Sunflower (sunflower, safflower or cotton oils, and their fractions, even refined, but not chemically modified).	0
1514909000	Others (Nabine, colza or mustard oil, and their fractions, even refined, but not chemically modified).	0
	1515299000	Others (other fixed vegetable fats and oils, including jojoba oil and its fractions, even refined, but not chemically modified).	0
20079939	Other (compots, jellies and jams, purées and fruit pastes, obtained by cooking, even sugary otherwise).
	200911	frozen orange juice.	5
200919	Other orange juices.	5
200940	Pine juice.	5
200970	Apple juice.	5
200990	Juice Blends.	5
2103	Preparations for ready sauces and sauces; condiments and seasoning; composites; mustard flour and prepared mustard.	15
220850	Geneva and Gin.	15
220860	Vodka.	15
15	15
2710002700	Other gasolines with a lead content equal to or less than 0.013 g per liter with an octane less than 95.	7 euros/1,000 liters
2710002900	Other gasolines with a lead content equal to or less than 0,013 g per litre with an octane equal to or greater than 95 but less than 98.	7 euros/1,000 litres
2710003200	Other gasolines with a lead content equal to or less than 0,013 g per litre with an octane equal to or greater than 98.	7.5 euros/1,000 liters
2710003400	Other gasolines with lead content greater than 0.013 g per liter with an octane lower than 98.	7.5 euros/1,000 liters
2710003900	Other light oils.	7.5 euros/1,000 liters
2710005100	Aceites Carbide means.	8.5 euros/1,000 liters
2710005500	Other media oils.	8.5 euros/1,000 liters
2710006600	Heavy oils or gasoils that are intended for other uses with a Sulphur content less than or equal to 0,05 per 100.	6.5 euros/1,000 liters
2710006700	Heavy oils or gasoils that are intended for other uses with a sulphur content greater than 0,05 per 100 but less than or equal to 0.2 per 100.	6.5 euros/1,000 liters
2710006800	Heavy oils or Gas oils intended for other uses with sulphur content exceeding 0,2 per 100.	6.5 euros/1,000
2710007200	Fuel that is intended for a chemical transformation by a different treatment of those defined for the subheading 27100071.	4 euros/Tm
2710007400	Fuel to be used for other uses with a sulphur content less than or equal to 1 per 100.	4 euro/Tm
Fuel that is intended for other uses with a sulphur content greater than 1 per 100 without exceeding 2 per 100.	4 euros/Tm
2710007700	Fuel that is intended for other uses with a content in sulphur greater than 2 per 100 not exceeding 2.8 per 100.	4 EUR/Tm
2710007800	Fuel that is intended for other uses with a sulphur content greater than 2.8 per 100.	3917
3917	15
401210	retreaded tires.	5
481840	Sanitary Towels and tampons; diapers and similar hygienic items.	5
4819	Boxes; sacks; bags, cucuruchos, and other paper packaging; cardboard; cellulose wadding or fibre sheets cellulose; office, store or similar cartonages.	15
48235910	For office machines and the like; in bands or in coils.	15
48235990	Others (other papers, cartons, cellulose guatas and cellulose fibre sheets, cut to size, other paper pulp, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper, paper Cardboard, cellulose wadding or cellulose fibre sheets).	15
7325	Other castings; castings, iron or steel.	15
85445910	Hires and cables for electricity; with diameter greater than 0.51 mm.	5
9404	Somers, Bed Items, and Items similar (for example, mattresses, cutins, quilts, cushions, puffs or pillows), with springs or filled or internally fitted with any material; including those of cellular rubber or plastic; coated or not.	94060031
94060031	Prefabricated iron or steel for greenhouses.	5

4. The goods listed below are excluded from Annex V:

	statistics	Description
0302696100	Sea Doradas (of the species "Dentex dentix" and " Pagellus spp. ') fresh or chilled.
0406	Cheese and requeston, except 0406902300 and 0406907800.
1507909000	Others (soybean oil and its fractions, even refined but not chemically modified)
1508909000	Other (peanut oil and its fractions, even refined but unmodified chemically)
1512199100	Sunflower (sunflower, safflower or cotton oils, and their fractions, even refined but unmodified chemically)
1514909000	Other (Nabine, colza or mustard oil, and its fractions, whether or not refined, but not modified chemically)
1515299000	Other (other fixed vegetable fats and oils, including jojoba oil, and their fractions, whether or not refined but not chemically modified)
20079939	Other (compots, jellies, jams, purées, and fruit pastes, obtained by cooking, even sugary otherwise)
200911	Frozen orange juice.
200919	The other orange juices.
200940	Pine juice.
200970	Apple juice.
200990	Juice Blends.
2103	Preparations for sauces and ready sauces; condiments and seasoning; composites; mustard flour and prepared mustard
3917	401210
401210
481840	Hygienic Compresses and tampons, diapers and similar hygienic articles
4819	Boxes; sacks; bags; cucuruchos and other paper containers; cardboard; cellulose wadding or napkins Cellulose fiber; office, store or similar cartonages
48235910	For office machines and the like; in bands or in coils.
48235990	The Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to their size, other articles of paper pulp, paper, paperboard, cellulose wadding or cellulose fibre sheets.
7325	The other molded, cast, iron, or steel articles
9404	Somers, bedding, and similar items (for example: Mattresses, cut-feet, quilts, Cushions, puffs or pillows), with springs or filled or internally fitted with any material; including those of cellular rubber or plastic; whether or not coated
94060031	Prefabricated iron or steel construction for greenhouses

Eight. With effect from 1 January 2002 and without prejudice to the provisions of the second paragraph, imports of the following goods made during the year 2002 are hereby declared exempt from the Arbitrio:

	statistics	Description
0302696100	Sea Doradas (of the species "Dentex dentes" and " Pagellus spp. ') fresh or chilled.
20079939	Other (compotas, jellies, and jams, purées, and fruit pastes, obtained by cooking, even Otherwise sugary)

The taxable persons who would have satisfied the Arbitrio as a result of imports of the said goods carried out during the year 2002 will be entitled to the return of the satisfied quotas, which will become effective by the procedure and under the conditions laid down for the return of undue income from a tax nature. '

Article 10. Amendment of Law 19/1994, of 6 July, of the Economic and Fiscal Regime of the Canary Islands.

One. With effect from 1 January 2002, Article 26 (1) of Law 19/1994, of 6 July, amending the Economic and Fiscal Regime of the Canary Islands, shall be amended as follows:

" 1. The taxable persons of the Company Tax shall apply a bonus of 50 per 100 of the share corresponding to the income derived from the sale of personal property produced in the Canary Islands by themselves, own activities agricultural, livestock, industrial and fisheries, provided that, in the latter case, the catch is landed in the Canary Islands and is handled or processed in the archipelago. Persons or entities domiciled in the Canary Islands or in other territories which are engaged in the production of such goods in the archipelago, by branch or permanent establishment, may benefit from this bonus. "

Two. Paragraphs 2, 4, 7 and 8 are amended and a new paragraph 10 is added to Article 27 of Law 19/1994 of 6 July, amending the Economic and Fiscal Regime of the Canary Islands, which shall be drawn up in the following terms

" 2. The reduction referred to in the preceding paragraph shall apply to the allocations which are made to the reserve for investments in each tax period up to the limit of 90 per 100 of the profit share obtained in the same period not covered by the distribution, as soon as it comes from establishments located in the Canary Islands.

In no case will the application of the reduction be able to determine that the tax base is negative.

These effects will be considered non-distributed profits for the purpose of nurturing reserves, excluding those of a legal nature. Nor shall it be considered that the income corresponding to the income which has benefited from the deduction provided for in Article 36b of Law 43/1995 of 27 December of the Company Tax is not distributed.

The allocations to reserves will be considered to be diminished in the amount that would eventually have been deducted from own funds, already in the year to which the reduction of the tax base is concerned, in which the agreement to make the above allocations ".

" 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 deemed to be located 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 securities or annotations in the account of public debt of the Autonomous Community of the Canary Islands, the Canary Islands ' local authorities or their public undertakings or autonomous bodies, provided that the same is to finance investments in infrastructure or to improve and protect the environment in the Canary Islands, with the limit of 50 per 100 of the allocations.

To this effect, the Government of the Nation will approve the amount and the destination of the emissions, based on the proposals that the Autonomous Community of the Canary Islands will make in this sense, after the report of the Investment Committee Public.

(c) 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 paragraph (a) of this Article, under the conditions regulated in this Law. Such investments shall not result in the application of any other tax benefit for such a concept. '

" 7. The application of the benefit of the investment reserve shall be incompatible, for the same goods, with the deduction for investments and the deduction for reinvestment of extraordinary profits as referred to in Article 36b of Law 43/1995, of 27 December, on the Company Tax. "

" 8. Compliance with the requirements referred to in this Article may be evidenced by the means of proof accepted in law. For these purposes, the reserve's endowment may be understood when the taxable person has filed within the legally established time limit the tax return in which he applies the incentive set out in this article.

The provision of the reserve for investments prior to the investment maintenance period or for investments other than those envisaged, as well as the non-compliance of any other of the requirements set out in This Article shall give rise to the integration into the tax base of the financial year in which these circumstances occurred in the quantities which resulted in the reduction of the quantities.

The share of the share arising from the provisions of the preceding paragraph shall be the corresponding late payment interest calculated from the last day of the voluntary payment period of the settlement in which the payment was made. corresponding reduction of the tax base. "

" 10. The taxable persons referred to in this Article may carry out advance investments of future allocations to the reserve for investments, provided that they meet the remaining requirements of the reserve and the allocations are made. with a profit of up to 31 December 2005.

The aforementioned materialization and its financing system will be communicated in conjunction with the Company Tax declaration, the Non-Resident Income Tax or the Income Tax of the tax period in which advance investments are made.

Failure to comply with any of the requirements set out in this paragraph will result in the loss of the tax benefit and will apply as provided for in paragraph 8 of this article. "

Section 6. Tax on Production, Services and Import for the Cities of Ceuta and Melilla

Article 11. Compensation for the evolution of the collection of the Tax on Production, Services and Import of the Cities of Ceuta and Melilla.

One. In order to maintain the financial sufficiency of the cities of Ceuta and Melilla, a liquid collection of the Tax on Production, Services and Import corresponding to the imports and the supplementary levy is guaranteed. on the tasks of tobacco of the cities of Ceuta and Melilla of the year equivalent to the liquid collection of the financial year 2001 for those concepts increased in the nominal GDP variation, at the cost of the factors, given in the period.

Two. In the event that the collection of the financial year for those concepts does not reach the amount to be guaranteed as referred to in the preceding paragraph, each of the cities shall be compensated for by the general budget of the State for the purposes of the next exercise by the difference calculated according to the following formula:

C (x) i = [RL (2001) i * GDP (x) /GDP (2001)]-RL (x) i.

Where:

C (x) i is the compensation to be made to the City (i) for the financial year (x) charged to the General Budget of the State for (x + 1);

RL (2001) i and RL (x) i are the liquid collection, deducted from the liquidation of the financial year, by the production tax, the services and the import corresponding to the imports and the Gravamen complementary to the Tobacco Labors of each City (i), in the exercise (2001) and (x), respectively;

GDP (2001) and GDP (x) is the nominal GDP, at the cost of the factors, Base-2001, corresponding to the years (2001) and (x), respectively.

Three. The security referred to in the previous paragraph shall be calculated for the first time in respect of the financial year 2002, under the general budget of the State for 2003.

CHAPTER III

Rates

Article 12. Fee for authorization, celebration or organization of raffles, tomballs, bets and random combinations.

The following amendments are made to the recast text of Tax Rates, approved by Decree 3059/1966, of 1 December.

One. Article 36 of the recast of Tax Rates is amended, which shall be worded as follows:

" Article 36. Taxable fact.

These fees will be required for authorization, celebration, or organization of raffles, tomballs, bets, and random combinations.

Your charge will be the responsibility of the State when, whatever the manual, technical, telematic or interactive means through which the taxed activities are carried out, the territorial scope of participation is national or higher. to that of an Autonomous Community. On the contrary, it will be required for each individual Autonomous Community where the territorial scope of participation does not exceed its own. "

Two. Article 38 (1) (a) and (b) of the recast text of the tax rates shall be amended as follows:

" (a) The raffles and tomballs shall be generally taxed at the rate of 15 per 100 of the total amount of the tickets, tickets or means of participation offered or, in default of physical supports, of the total amount of the revenue obtained.

Where, for any reason, the income to be obtained cannot be known on a prior basis, a settlement shall be made on the basis of the income which is eligible for the procurement, in accordance with the authorising authority, where appropriate, without prejudice to the tax clearance that proceeds once the final amount of the income obtained is credited.

(b) Public or beneficial utility declared shall be taxed at the rate of 5 per 100. "

Article 13. Amendment of Law 16/1979 of 2 October on Rates of Central Traffic Headquarters.

With effect from January 1, 2003, Law 16/1979 of October 2, on the Rates of the Central Traffic Headquarters, is amended in the following terms:

One. A new tariff 9 is created under Article 6, in Group IV, "Other Tariffs", with the following wording:

" Group IV.9. Provision of the following services, carried out by the Agents of the Traffic Pool of the Civil Guard:

Escort, control and regulation of the movement of vehicles which due to their technical characteristics or due to the loads they carry exceed the maximum authorized masses and dimensions or transit at speeds below the minimum rules laid down.

Rate: 22 euros per hour and agent for service delivery.

The settlement amount will result from the application of the fee rate to the number of hours spent in the service. "

Two. Article 14 is amended as follows:

" Article 14. Taxpayer substitutes.

1. Notwithstanding the provisions of Article 4 of this Law, taxable persons shall be taxable persons, as a substitute for the taxpayer, of the rate per annotation of the result of the technical inspection of vehicles, persons, bodies or stations carrying out the inspection.

Substitute passive subjects will have an impact on the rate at which inspection services are requested.

By Order of the Ministry of the Interior, the form and time limits will be established in which the substitute taxable persons will have to liquidate and enter the amount of the fees, not being for these purposes of application as established in the article tenth of this Law.

The results of the inspection carried out shall be communicated to the Central Traffic Headquarters which shall carry out the corresponding annotation.

2. Taxable persons, as substitutes for the taxpayer, shall also be liable for the rate per annotation of the discharge of the vehicle, the approved reception and decontamination centres which issue the certificates of destruction of the vehicle at the end of the life of the vehicle. and in that condition they will have an impact on the amount of the fee to those who request the destruction of the vehicle.

By Order of the Ministry of the Interior, the form and deadlines will be established in which the taxable persons will have to liquidate and enter the amount of the fees, prior to the corresponding checks, not being for the purposes of application as set out in Article 10 of this Law.

The approved reception and decontamination centers will communicate to the Central Command of Traffic the identification of the vehicles that have been destroyed, with the periodicity and procedure that I know set. "

Article 14. Modification of the rates of the Official State Gazette.

Articles 16, 17, 23 and 24 of Law 25/1998 of 13 July, amending the Legal Regime of State and Local Rates and Reordering of the Public Character Benefits are worded as follows:

" Article 16. Amount.

One. Notices which, at the request of the advertiser, are published within 24 hours of their delivery to the Administration of the Official Gazette of the State, shall satisfy a double amount to which, in another case, it would have been payable.

Identical amount must be satisfied for the ads that are delivered on Friday for publication the following Monday.

Two. The settlement and entry of the tariffs shall be effected in accordance with the regulatory regulations of the Official Gazette of the State. "

" Article 17. Modification of rate amounts.

One. Only the number and identity of the elements and criteria for quantification on which the fees and charges are determined may be amended by law.

Two. For the purposes of the preceding paragraph, it is considered elements and criteria for quantifying the amount payable by the notices referred to in the taxable event, the number of lines of text and, for the notices which are publish in the VC Section, the number of title lines, and the number of lines of text.

Three. The modification of fixed amounts resulting from the application of the elements and criteria referred to in the preceding paragraphs may be effected by ministerial order.

Four. The Ministerial Orders which, in accordance with the provisions of the previous paragraph of this Article, modify the fixed amounts of the fee shall be accompanied by an economic-financial memory on the cost or value of the resource or activity in the case and on the justification of the amount of the proposed fee, which shall be in accordance with the principle of equivalence laid down in Article 7 of Law 8/1989 of 13 April of Public Fees and Prices.

The lack of this requirement will determine the full nullity of the provision. "

" Article 23. Amount.

One. As long as there is no change, the rates provided for in Article 46.4 of Law 13/1996 of 30 December for acts to be published in Section I of the Official Gazette of the Trade Register shall continue to apply.

Two. Notices which, at the request of the advertiser, are published within 24 hours of their delivery to the Administration of the Official Gazette of the State, shall satisfy a double amount to which, in another case, it would have been payable.

Identical amount must be satisfied for the ads that are delivered on Friday for publication the following Monday.

Three. The settlement and entry of the tariffs shall be effected in accordance with the regulation contained in the Regulation of the Commercial Registry and in the regulatory regulations of the Official Gazette of the State. "

" Article 24. Modification of rate amounts.

One. Only the number and identity of the elements and criteria for quantification on which the fees and charges are determined may be amended by law.

Two. For the purposes of the preceding paragraph, the amounts required by the notices and the legal notices constituting Section II of the "Official Gazette of the Trade Register" shall be considered to be elements and criteria for quantification refers to the taxable fact of the rate, the number of title lines, and the number of lines of text.

Three. The modification of fixed amounts resulting from the application of the elements and criteria referred to in the preceding paragraphs may be effected by ministerial order.

Four. The Ministerial Orders which, in accordance with the provisions of the previous paragraph of this Article, modify the fixed amounts of the fee shall be accompanied by an economic-financial memory, on the cost or value of the resource or activity in the case and on the justification of the amount of the proposed fee, which shall be in accordance with the principle of equivalence laid down in Article 7 of Law 8/1989 of 13 April of Public Fees and Prices.

The lack of this requirement will determine the full nullity of the provision. "

Article 15. International Preliminary Examination Rate of the Spanish Patent and Trademark Office.

The following amounts are created and established for the fees and duties relating to the international preliminary examinations carried out by the Spanish Patent and Trademark Office, as a result of the designation as an Administration International Preliminary Review for the purposes of the procedure provided for in the Patent Cooperation Treaty (PCT) and its Implementing Regulation:

Part I. Rate and Rights Table

International documents, each document

or Right Type	Quantity (Euros)
Exam Rate [Rule 58.1.b)]	493.11
Rate [Rule 68.3.a)]	993.11
Cost of copies [Rule 71.2.b)], except first copy:
documents, each document	3.81
5.37
Copy Cost (Rule 94.2), except first copy:
document

Part II. Conditions for the reimbursement of the fees and the extent to which they are to be carried out

1) Any amount paid in error, without need, or in excess of the appropriate amount, shall be reimbursed for the fees indicated in Part 1.

2) In the cases provided for in Rule 58.3, the amount paid for the preliminary examination fee shall be reimbursed in full.

3) When the international application or the international preliminary examination application is withdrawn prior to the beginning of the international preliminary examination, the amount paid for the preliminary examination fee shall be refunded in full.

Article 16. Reform of the royalties for concessions and authorizations on maritime-terrestrial public domain.

One. Article 84 (4) of Law 22/1988 of 28 July 1988 on costs is amended as follows:

"The annual charge rate shall be 8 per 100 on the value of the base, except in the case of use, which shall be 100 per 100."

Two. Article 84 (7) of Law 22/1988, of 28 July 1988, is amended as follows:

" The accrual of the fee, calculated in accordance with the criteria set out in the preceding paragraphs, shall be made with the initial grant and annual maintenance of the concession or authorization, and shall be payable in the amount that it is appropriate and within the time limits laid down in the conditions of that concession or authorization. In the case of use, the accrual shall occur when the accrual is carried out.

In the case of concessions of a duration exceeding one year, the base update may be carried out when the base is not responding to the current value of the goods occupied or taken advantage of, in which case a procedure will be dealt with effect. "

Article 17. Modification of the fee for project drafting, confrontation and appraisal of works and projects.

One. New wording is given to Article 4. of Decree 139/1960, of 4 February, for which the fee for project writing, confrontation and appraisal of works and projects is validated, which will become the following:

" Article 4. º Bases and liens.

The base of the fee is the amount of the total material execution budget of the project of works, services or facilities, and in the case of appraisal, the value that results for it.

The amount of the rate will be obtained by multiplying the cubic root of the square of the base by the coefficient that follows, that is, by application of the formula

t = c × b^2/3

(a) In the case of drafting of works, services and installations, the coefficient c = 0,490898259 shall apply.

The minimum rate will be 99.83 euros.

b) In the case of confrontation and report the coefficient c = 0.145451336 shall be applied.

The minimum rate will be 49.88 euros.

c) In the case of assessments of works, services or installations, the coefficient c = 0,090907085 shall be applied in the case of land or building appraisals.

The minimum rate will be 41.71 euros.

(d) In the case of works, services or installations project appraisals, the coefficient c = 0,054544251 shall be applied.

The minimum rate will be 33.30 euros. "

Two. The wording set out in the previous paragraph shall be valid from 1 January 2002.

Article 18. Fee for performances of ship and shipping companies ' registers.

The rate for the actions of the ship and shipping companies ' registers created by Law 27/1992, of 24 November, of Ports of the State and of the Merchant Navy, in its current wording given by Law 24/2001, of December 27, Article 17 shall not require the State and the other public or institutional public authorities to be required to do so.

Likewise, such a fee shall not be payable to the ships of List Eighth belonging to the subjects referred to in the preceding paragraph, affected by a public activity.

Article 19. Landing rate.

Article 11 (7) of Law 14/2000, of 29 December, of Tax, Administrative and Social Measures, is worded as follows from 1 January 2003:

" 7. Classification of Spanish airports:

1. For the purposes of applying the amounts of this fee, Spanish airports are classified in the following categories:

First category: Madrid-Barajas, Barcelona, Gran Canaria, Malaga, Palma de Mallorca, Tenerife Sur, Alicante, Lanzarote, Fuerteventura, Bilbao, Tenerife North, Seville and Valencia. Menorca and Ibiza during the period from 1 May to 31 October inclusive.

Second category: Granada, A Coruña, Santiago, La Palma, Almeria, Asturias, Jerez, Vigo. Girona and Reus during the period from 1 May to 31 October. Menorca and Ibiza during the period from 1 November to 30 April inclusive.

Third category: Santander, Zaragoza, Cordoba, El Hierro, Madrid-Cuatro Vientos, Vitoria, Melilla, Pamplona, San Sebastian, Badajoz, Murcia-San Javier, Valladolid, Salamanca, Sabadell, Son Bonet, Torrejón, La Gomera, León, Burgos, Albacete, Monflorite-Huesca and La Rioja-Logroño. Girona and Reus during the period from 1 November to 30 April inclusive.

2. The rest of the airports and air bases that after the publication of this Law can be managed by the Public Business Entity Spanish Airports and Air Navigation will be classified in third category for the purposes of application of the landing fee.

3. This classification may be amended by the Ministry of Public Works through Ministerial Order in the light of traffic recorded at airports. "

Article 20. Increase of 4 per 100 of the approach rate.

The unit rate of the rate of approach regulated in Article 22 of Law 24/2001, of 27 December, is raised for 2003 up to the amount resulting from the application of the coefficient 1.04 to the amount fixed for the year 2002.

The provisions of Article 62.1 of the State General Budget Law for the year 2003 will not apply.

Article 21. Increase of 4 per 100 of the security rate.

The rate of security regulated in Article 28 of Law 24/2001, of 27 December, is raised for 2003 up to the amount resulting from the application of the coefficient 1.04 to the amount fixed for the year 2002.

The provisions of Article 62.1 of the State General Budget Law for the year 2003 will not apply.

Article 22. Fee for exam rights for government qualifications for recreational craft.

One. The fee for examination rights shall be governed by this Law and by the other regulatory sources which are established for the fees in accordance with Article 9 of Law 8/1989 of 13 April of Fees and Public Prices.

Two. It is the taxable fact of the fee to carry out theoretical examinations in order to access qualifications for the government of recreational craft and nautical motorcycles.

Three. The accrual of the fee will occur at the time of the enrollment in the examination tests.

The request will not be processed until payment has been made.

Four. Physical persons who apply for registration as applicants for examination tests shall be subject to the levy.

Five. The rate amounts shall be as follows:

Single rate for the conduct of the theoretical examination of access to recreational qualifications and nautical motorbikes;

1) Yate captain: 70 euros.

2) Yate pattern: 60 euros.

3) Pattern of Boarding Boats: 45 euros.

4) Basic Navigation Pattern: 35 euros.

5) "A" motorcycle pattern "A": 35 euros.

6) "B" motorcycle pattern: 30 euros.

Six. The payment of the fee shall be made by cash income in deposit entity authorized by the Ministry of Finance, provided the provisions of the General Rules of Collection, approved by Royal Decree 1684/1990, of 20 December. The management of the fee will be carried out by the General Directorate of the Merchant Navy, under the Ministry of Public Works.

Article 23. Fee for the use of railway infrastructure.

One. Taxable fact.

It constitutes the taxable fact of the licence fee for the use of railway infrastructure whose administration has been entrusted by the Ministry of Public Works to the Enterprise Public Infrastructure Manager. Railway, as well as the provision of services inherent in such use, in the terms specified in the following tariffs:

(a) The allocation of capacity and supervision of the movement of trains (tariff A).

b) The capacity reserve with respect to the practical capacity of the reserved or used route (tariff B).

For the purposes of applying this tariff, the maximum number of circulations possible according to the maintenance needs and the technical and commercial characteristics of the product shall be understood as a practical capacity for a journey. the lines for which it passes.

c) The circulation of isolated trains or vehicles (tariff C).

d) Traffic produced on the railway infrastructure (tariff D).

e) The power supply of traction to the trains (tariff E).

f) Parking and use of platforms at stations (Fare Fare).

g) The step by width changers (G rate).

h) The issuance of accreditations with annual validity necessary to facilitate the non-occasional access of vehicles and persons to railway facilities (fee H).

i) The provision of infrastructure facilities to telecommunications companies for signal transmission with their own equipment (fee I).

Two. Accrual.

The accrual of the fee shall be at the time of the award of the right to the use of the infrastructure in the case of tariffs A) and B), when the effective use of the infrastructure is initiated under tariffs (C), (D), (E), (f) and (G), with the annual issuance or renewal of the accreditation document in tariff H) and with the initial grant and annual maintenance of the concession, authorization or award in tariff I).

Three. Taxable persons.

They shall be taxable persons of the fee in the case of tariffs A), B), C), D), E), F) and G) companies providing rail transport services and in the case of tariffs H) and I) the user, authorized person or recipient of the the accreditation service and the physical or legal person receiving the infrastructure facilities, respectively.

Four. Amounts.

1 Only the number or identity of the elements and criteria for quantification on which the fees payable on each tariff are to be determined may be amended by law.

2. For the purposes of the preceding paragraph, the following shall be considered as elements and criteria for quantification for each of the tariffs of this fee:

Rate A: Commercial services and manoeuvres over distances greater than 10 km and maneuvers between dependencies with distances that do not exceed the indicated mileage.

Rate B: The length kilometers of the path reserved by the rail operator.

For the purposes of this fee, the capacity of infrastructure necessary for a single train or vehicle to circulate between two points at a given time, either in commercial circulation or in a technical nature, shall be understood.

Tarifa C: Tonnes, Dynamic tons, number of pantographs in pickup or other significant technical characteristics of the vehicles and the distance traveled by the train.

Rate D: The economic value of the traffic capacity offered (plazas-km, tm-km, TEU-km).

The costs of financial character, depreciation of fixed assets and, where appropriate, those necessary to ensure the reasonable development of the railway infrastructure will be passed on to those obliged to pay.

Rate E: The cost of provisioning for the capability performed.

Fee F: The train parking time, performing change of track operations at the operator's request and the station category.

Rate G: The train steps per width changer.

Rate H: The objective scope of the authorization.

Rate I: Facilities (antennas, networks, etc.) or infrastructures made available to the user.

3. The establishment and modification of the amounts resulting from the application of the elements and criteria referred to in the earlier numbers may be effected by ministerial order.

4. The Ministerial Orders which, in accordance with the provisions of the previous paragraph, set out or modify the amounts of the fee shall be accompanied by an Economic and Financial Memory on the cost or value of the resource or the activity in question and the justification of the proposed amount, which must comply with the provisions of Article 20.1 of Law 8/1989 of 13 April 1989 on Public Fees and Prices. The lack of this requirement will determine the full nullity of the provision.

5. The amounts that will be payable shall apply the indirect taxes on the provision of the services to be taxed, in accordance with the terms laid down in the legislation in force.

Five. Management, collection and affectation.

1. The management of the fee shall be the responsibility of the Public Enterprise Entity Railway Infrastructure Manager.

2. The rates may be settled individually or jointly in the terms provided for by the Ministerial Order approving the settlement models and regulating the time and means to make the income of the amounts effective. required.

3. The amount of the proceeds from this fee will be part of the revenue budget of the Public Business Entity of Railway Infrastructure Manager.

Article 24. Fee for use of railway platforms and terminals.

One. Taxable fact.

It constitutes the taxable fact of the fee for the use of railway platforms and terminals whose administration has been entrusted by the Ministry of Public Works to the Enterprise Public Entity Infrastructure Manager. Railway, as well as the provision of services inherent in such use in the terms specified in the following tariffs:

(a) The use of stations by travellers (fee A).

b) The use of car parks open to the public that are directly exploited by the Railway Infrastructure Manager (tariff B).

c) The use of offices, premises, and unedified land (fee C).

(d) The provision of services requiring authorisation for the use of the public rail domain (tariff D).

e) The operation of automatic dispensers (fee E).

f) The installation of banking self-service terminal equipment (fee F).

g) The installation of advertising elements (G-rate).

Two. Accrual.

The fee shall be payable at the time of the initial grant and annual maintenance of the concession, authorization or award, with the exception of tariffs A) and B), in which the accrual shall coincide with the time of production of the taxable event.

Three. Taxable persons.

Any natural or legal persons who use or benefit from the operation of the railway stations, facilities and premises referred to in the first paragraph of this Article shall be taxable persons.

Four. Amounts.

1. Only the number or identity of the elements and criteria for quantification on which the fees payable for each tariff shall be determined may be amended by law.

2. For the purposes of the preceding paragraph, the following shall be considered as elements and criteria for quantification for each of the tariffs of this fee:

Rate A: The duration of travel for travelers.

For the purposes of this fee, all persons who cannot be considered as crew and supervisory personnel of both the operator and the infrastructure manager are considered to be travellers.

This rate should be included in the rail operator's transport price.

Rate B: Parking time and type of vehicle parked.

Rate C: The category of the station and the location, dimension, and commercial destination of the local.

Where public tender procedures are used, a fixed amount related to the area, location and destination of the premises and other variable may be included according to the activity developed by the subject. liabilities on the railway infrastructure. The amount payable shall be that resulting from the award.

Rate D: The volume of business and the intensity in the use of the public domain.

The development of any activity that takes place in the field of the railway public domain, when for its normal development, require the development of any activity that takes place.

Where public tender procedures are used, the amount payable shall be that resulting from the award.

Rate E: The category of the railway station or installation.

Rate F: The category of the railway station or installation.

Rate G: The category of the railway station or installation and the type and dimensions of the advertising support.

3. The establishment and modification of the amounts resulting from the application of the elements and criteria referred to in the earlier numbers may be effected by ministerial order.

4. The Ministerial Orders which, in accordance with the provisions of this paragraph, establish or modify the amounts of the fee, shall be accompanied by an Economic and Financial Memory on the cost or value of the resource or the activity in question and the justification of the proposed amount, which must comply with the provisions of Article 20.1 of Law 8/1989 of 13 April 1989 on Public Fees and Prices. The lack of this requirement will determine the full nullity of the provision.

5. The tariffs referred to in paragraph 2 of this paragraph do not include the consumption of electrical energy, telephone lines, cleaning and the like, the operator being the expense of consumption or supplies provided by the Infrastructure Manager. Railway.

6. The amounts that will be payable shall apply the indirect taxes on the provision of the services to be taxed, in accordance with the terms laid down in the legislation in force.

Five. Management, collection and affectation.

1. The management of the fee shall be the responsibility of the Public Enterprise Entity of Railway Infrastructures, which may require the submission of any supporting documents that are necessary for the practice of the liquidations from application of this fee.

2. The rates may be settled individually or jointly in the terms provided for by the Ministerial Order approving the settlement models and regulating the time and means to make the income of the amounts effective. required.

3. The amount of the proceeds from this fee will be part of the revenue budget of the Enterprise Public Entity Railway Infrastructure Manager.

Article 25. Private prices for services and commercial activities.

One. The provision of additional services to the provision of infrastructure by the Railway Infrastructure Manager and the performance by this of commercial activities will be subject to the payment of private prices, which will be governed by the provided for in this Article and in the regulatory standard dictated in its development.

Two. Prices shall be payable from the request for the provision of the service, the activity or use in question, the amount of which is paid in cash under the conditions laid down at the time of their establishment or modification.

Three. In the event of non-payment of the corresponding prices, the Railway Infrastructure Manager may suspend the provision of services, subject to express communication directed to the obligation to pay, until such time as this is not effected or guaranteed. sufficiently. You may also request deposits, endorsements, payments on account or any other guarantee sufficient for the recovery of the amounts that are payable.

Article 26. Amendment of Article 29 of Law 24/2001, of Tax, Administrative and Social Order Measures.

One. Article 29 (2) shall be amended as

:

" Two: Taxable. The taxable fact is the provision of the inspection, surveillance and access control service, both for passengers and for luggage, at stations and other railway stations which, being state owned, are managed by RENFE or the Railway Infrastructure Manager. "

Two. Article 29 (3) is hereby reworded and shall be worded as follows:

" Three. Accrual.

The fee shall be payable at the time of the commencement of the provision of the service which constitutes the taxable event, without prejudice to the following paragraph of this point.

At the same time as the conclusion of the contract of carriage or lease, a prior deposit equivalent to the amount of this fee shall be constituted by the taxable person. For contracts concluded by sale on credit under an agreement, the settlement of the fee shall be carried out within the period agreed upon. "

Three. A new paragraph is added to Article 29 (4), which shall be worded as follows:

" When the provision of the service taxed by this fee has been carried out by the Railway Infrastructure Manager (GIF), the transport operator who has included it in the price of the enabling titles of transport shall be obliged to settle the amount of the fee and to enter this amount within the time limits and conditions agreed with the GIF or, failing that, within the maximum period of 15 days following the end of the month in which the taxpayer has acquired the enabling title for rail transport. "

Four. Article 29 (5) (5) is amended to read as follows:

" 5) In those contracts of transport enabling to carry out an indeterminate number of journeys in two or more means, the amount of the fee will be the product of multiplying EUR 0.20 for the number of months of validity of the title. If the validity of the title is less than one month, the amount of the fee shall be the product of multiplying EUR 0,02 by the number of days of validity of the title. In those transport contracts enabling to carry out a certain number of journeys in two or more means, the amount of the fee shall be EUR 0,02 for those transport titles which enable 10 journeys or less to be carried out; and for those securities for the performance of more than 10 journeys, the amount of the fee shall be the product of multiplying EUR 0,20 by the number of months or month of month of validity of the title. '

Five. The second subparagraph of paragraph 1 (1) (1) and the second subparagraph of Article 29 (4) (4) shall be deleted.

Six. Paragraph 6 shall be worded as follows:

" Six: Management, Collection and Affectation.

The management of this fee corresponds to the business public entity that has provided the gravado service and the collection will correspond to the RENFE.

The proceeds from this fee will be entered into the budget of the business public entity that has provided the taxed service. "

Article 27. Fee for the national enabling services of university faculty.

One. The rate is created by the services of national qualification of the university faculty, to which it refers in article 57 of the Law of the Organic Law 6/2001, of 21 December, of Universities. This fee shall be governed by this Article and by the other regulatory sources which are laid down in Article 9 of Law 8/1989 of 13 April 1989 on Public Fees and Prices.

Two. It is the taxable fact of the charge, by the General Administration of the State, of the services and actions inherent in the conduct of the national rating tests, prior to access by means of competition to the bodies of university teaching officers.

Three. The accrual of the fee is born at the time the application is submitted, which will motivate the service or the administrative action which constitutes the taxable fact of the service.

However, in those cases where the service or the action which constitutes the taxable event is made on its own initiative by the Administration, the obligation to pay the fee at the time the service is initiated service delivery or activity, without prejudice to the possibility of requiring your prior deposit.

Four. The taxable persons shall be the natural persons covered by Articles 58, 59 and 60 of the Organic Law 6/2001 of 21 December of 21 December of the Universities, who request or are provided with any of the services and activities which they provide. constitute the taxable fact.

Five. The amount of the fee is as follows:

			Euros
1.	National Enablement of University Schools Holders	24.04
2.	National Enablement of Professors University and College Schools	24.04
	3.	National Enablement of University professors	24.04

Six. The payment of the fee shall be made by cash income in deposit entity authorized by the Ministry of Finance, in accordance with the settlement that will be presented to you by the Administration and will be applicable to the provisions of the Rules of Procedure. General of Collection, approved by Royal Decree 1684/1990, of 20 December.

Payment of the fee is a prerequisite for the delivery of the corresponding certificate of national enablement.

Article 28. Fee for approval and validation of foreign certificates and studies.

One. Creating the rate.

The rate is created by type-approval and validation of foreign securities and studies, which shall be governed by this Law and by the other regulatory sources which are established in accordance with Article 9 of Law 8/1989, of 13 of April, for Public Fees and Prices.

Two. Taxable fact.

constitutes the taxable fact of the rate of initiation, at the request of the person concerned, of an information package of foreign certificates of higher education or of a file for the approval or validation of securities or foreign studies of non-university education.

Three. Accrual.

The accrual of the fee shall take place at the time of submission of the application for approval or validation. The justification for the fee shall be a requirement for the processing of the file.

Four. Taxable person.

Physical persons who request the approval or validation of foreign degrees or studies shall be subject to the levy.

Five. Amount.

1. The rate amounts shall be as follows:

			Euros
a)	Request for approval to the Spanish Doctor's title	118
b)	Application for approval to a Spanish Bachelor's degree, Engineer or Architect	80
c)	Application for approval to a Spanish university degree of Diplomacy, Technical Engineer or Technical Architect	40
d)	Application for approval to the Superior title of Music, Dance or Dramatic Art	80
e)	Application for approval to the Spanish title of Bachiller, Superior Technical of Professional Training, Superior Technician of Plastic Arts and Design, Superior Sports Technician, or Professional Music or Dance Title	40
f)	Application for approval to the Spanish title of Professional Training Technician, Plastic Arts and Design Technician, or Sports Technician	40
g)	Application for approval to the Spanish title of Property Conservation and Restoration Cultural	40
h)	Request for approval of the Schools Aptitude Certificate Language Officers.	40
i)	Request for validation by courses or non-university level Spanish teaching modules	20

2. In the case of titles or studies not expressly mentioned in the above sub-paragraphs, the amount corresponding to the equivalent degree or study shall be applied for its effects or academic level.

Six. Exemptions.

No fee shall be payable for the application for approval of the Spanish Undergraduate Degree in Secondary Education, or for the application for the approval of degrees of specialty in Health Sciences.

Seven. Management and collection.

1. The payment of the fee shall be made by cash income in deposit entity authorized by the Ministry of Finance, with the provisions of the General Tax Collection Regulation, approved by Royal Decree 1684/1990, of 20 of the December.

2. However, in those countries of residence of applicants where there is no authorised deposit institution, the income shall be verified by their entry into restricted collection accounts opened in deposit entities for this purpose.

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

Article 29. 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.

One. 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 governed by this Law and by other sources. (a) rules which are laid down in Article 9 of Law 8/1989 of 13 April 1989 on Public Fees and Prices.

The fee shall not apply to products that are exempt from veterinary control at the border in accordance with current regulations.

Two. It constitutes the taxable fact of the levy, the provision of the inspection and veterinary inspection activities referred to in the previous paragraph, by the functionally dependent border inspection services of the Ministry of Agriculture, Fisheries and Food, in places specifically authorized for the introduction of such products.

Three. The taxable persons, as taxpayers, are the natural or legal persons for whom the services and activities described in the previous paragraph are carried out.

Four. The person concerned shall be responsible for the charge involved in the introduction of products of animal origin not intended for human consumption on the national territory from third countries. This liability shall be of a solidarity nature when acting on its own behalf and on behalf of the taxable person, and subsidiary when acting in the name and on behalf of the taxable person.

In addition, the persons and entities referred to in Section II of Chapter III of Title II of Law 230/1963 of 28 December, General Tax, in the terms provided in the same terms.

Five. The fee shall be payable at the time when the inspection and health inspection activities are initiated at the premises where the inspection and health inspection activities are carried out, without prejudice to the requirement that their payment is required at the time of request of the inspection and control the performance of which is the taxable event.

Six. The amount of the fee shall be reimbursed, at the request of the taxable person, where the administrative action which constitutes the taxable event is not achieved because it is not attributable to it.

Seven. The amounts of the levy, for products of animal origin not intended for human consumption, shall be as follows:

(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 of weight, with a minimum of EUR 29 per consignment.

(b) fishery products and fishery by-products intended for animal feed: the tax quota shall be that resulting from the application of EUR 5 per tonne of weight, with a minimum of EUR 29 per consignment.

(c) Raw milk, heat-treated milk, milk for the manufacture of milk products, and milk products: the tax rate will be the result of applying EUR 5 per tonne of weight, with a minimum of EUR 29 per tonne. 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 of weight, with a minimum of EUR 29 per item.

(f) Food for pet animals: the tax quota shall be that resulting from the application of EUR 5 per tonne of weight, with a minimum of EUR 29 per consignment.

g) Animal grasses: the tax rate will be the one resulting from applying EUR 5 per tonne of weight, with a minimum of EUR 29 per item.

(h) Pieles, hairs, bristles, wool, feathers: the tax rate will be the result of applying EUR 5 per tonne of weight, with a minimum of EUR 29 per item.

(i) Hunting trophies: the tax quota shall be the one resulting from the application of EUR 5 per tonne of weight, with a minimum of EUR 29 per item.

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

k) Wait for any animal species: the tax rate will result from applying 10 euros for each unit, with one unit being up to 100 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 foregoing paragraphs: the tax quota shall be the one resulting from the application of EUR 5 per tonne of weight, with a minimum of EUR 29 per item.

These fees will be increased by 50 per 100 when the performances have to be performed outside of the workday or work schedule.

In the case of imports from third countries with which there are comprehensive equivalence agreements with the European Union on veterinary guarantees, based on the principle of reciprocity of treatment, the quota Tax will be the result of the implementation of such agreements.

Eight. In all matters relating to the classification of tax offences, as well as the determination of the corresponding penalties, the provisions of Articles 77 et seq. of Law 230/1963 of 28 December 2001, General Tax.

Nine. The amount of the corresponding fee may not be the subject of a refund to third parties, either directly or indirectly.

Ten. 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, and with the legislation approved by the European Union, the Government may, by means of Royal Decree, amend the amounts listed in paragraph 7 of this Article.

Once. The payment of the fee shall be made by cash income in deposit entity authorized by the Ministry of Finance, with the provisions of the General Tax Collection Regulation, approved by Royal Decree 1684/1990, of 20 of the December.

The income will be made by self-validation of the corresponding taxable person, paying the fee before the inspection and control activities begin. Products may not leave the border inspection post, inspection centre or entry point, without such payment being made.

The authorities may not authorize the dispatch on the territory of the European Union without the payment of the fee being credited.

Twelve. The management of the levy will be carried out by the Ministry of Agriculture, Fisheries and Food.

Article 30. Fees payable for services and activities carried out in connection with funding from Social Security funds and price fixing of the effects and accessories.

Group XI is created in Article 117 (1) of Law 25/1990 of 20 December of the Medication:

" Group XI: Financing procedures from Social Security funds and pricing of effects and accessories.

11.4 Procedure for the inclusion of an effect and accessory in the pharmaceutical provision of Social Security: EUR 318.24.

11.5 Procedure for the exclusion of an effect and accessory in the pharmaceutical provision of Social Security: EUR 318.24. "

Article 31. Fees payable for services and activities in the field of food industries, food preparations for special and/or dietary and natural mineral waters and springs.

One. These fees shall be governed by this Law and by the other regulatory sources established for the fees in Article 9 of Law 8/1989 of 13 April of Fees and Public Prices.

Two. It is the taxable fact of the fee to be carried out by the competent bodies of the Spanish Food Safety Agency, the processing, studies or evaluations for the authorization or registration in the General Health Register of Foodstuffs of food industries and establishments in any other Member State of the European Union and their renewal of registration every five years; of special food preparations and/or dietetic products from non-member countries The European Union, or even if it is a member of the European Union, is not responsible for the has established its registered office in Spain and in the case of the first marketing in Spain of products already marketed in another Member State, as well as changes in the composition of the products concerned; recognition and registration natural and spring mineral waters from non-European Union countries and their transfer to the European Commission; and the issue of certificates on registration data.

Likewise, it constitutes the taxable fact of the processing, studies or evaluations necessary to obtain the suitability of the dossier for study by the Scientific Committee of the Human Food and its referral to the European Commission.

Three. A taxable person shall be liable for any natural or legal person applying for the provision of any of the services which constitute the taxable person's taxable person.

Four. The accrual of the fee shall occur when the application initiating the action or the file is submitted, which shall not be carried out or processed without the payment being made.

Five. Amount of fees:

			Euros
1)	By enrollment in the Food Health General Registry of an industry or food establishment located in any other European Union Member State	120
2)
3)	60	60	60	(a) the assessment, study and, where appropriate, the recording of special and/or dietary preparations from countries outside the European Union, or which are still being carried out by countries which are members of the European Union, does not have its registered office in Spain and in the case of the first marketing in Spain of products already marketed in another Member State.	700
4)	By modifications significant in the products referred to in point 3 (for example: composition changes)	700
5)	For minor modifications to the products referred to in points 3 and 4 (for example: changes of name of the product, headline changes, manufacturer).	200
6)	By temporary authority marketing of food products intended for special regimes and subsequent registration	700
7)	Studies and evaluation for, if applicable, the registration in the General Health Record of the food supplements	700
8)	For significant changes in products to which refers to point 7 (for example: composition changes)	700
9)	By modifications minor in the products referred to in points 7 and 8 (e.g. changes in the name of the product, changes of holder, manufacturer).	200
10)	For recognition and registration of mineral waters natural and spring from non-EU countries	2.325
11)	By Evaluation of Previously Authorized Acknowledgments	12
By issuing simple certificates on the registration data of a company or product (In the event that multiple companies or products are included in the same certification, an equal rate will be paid for each one of them.)	60
13)	By issuing detailed certification of the composition of a product	120

Six. The fees shall be the subject of self-settlement by the taxable persons, in accordance with the models approved, their payment being made by cash income at the deposit institution authorized by the Ministry of Finance, The provisions of the General Rules of Collection, adopted by Royal Decree 1684/1990 of 20 December 1990.

Seven. The management of the fees corresponds to the Spanish Food Safety Agency.

Article 32. Fees payable for services and activities in respect of the award of the identification code for dietary foods for special medical purposes eligible for funding by the National Health System, classification by type diet, as well as changes in the name and/or composition of the products.

One. These fees shall be governed by this Law and by the other regulatory sources as laid down in Article 9 of Law 8/1989, of 13 April, of Public Fees and Prices.

Two. It is the taxable fact of the fee to be carried out by the competent bodies of the Spanish Food Safety Agency for processing, studies or evaluations for the award of the identification code for dietary foods. intended for special medical uses eligible for funding by the National Health System, classification by type of diet, as well as changes in the name and/or composition of the products concerned.

Three. The taxable persons shall be liable to the natural or legal persons who apply for the provision of any of the services constituting the taxable event.

Four. The accrual of the fee shall occur when the application initiating the action or the file is submitted, which shall not be carried out or processed without the payment being made.

Five. Amount of fees:

			Euros
1.	By study, assessment, and, where appropriate, the award of the identification code for dietary foods for special medical purposes that are marketed in Spain, eligible for funding by the National Health System	300
2.	By significant modifications to the products referred to in point 1 (for example: composition)	300
	3.	By minor modifications to the products to which the points 1 and 2 (for example: product name changes, headline changes, manufacturer)

Six. The fees shall be subject to self-settlement by the taxable persons, in accordance with the models that are tested, their payment being made by cash income in a deposit authorized by the Ministry of Finance, with the same applicable as The provisions of the General Rules of Collection, adopted by Royal Decree 1684/1990 of 20 December 1990.

Seven. The management of the fees corresponds to the Spanish Food Safety Agency.

Article 33. Fees payable for services and activities carried out in the field of pesticides for environmental use and in the food industry, as well as for all biocidal products in general, in application of Directive 98 /8/EC.

One. These fees shall be governed by this Law and by the other regulatory sources provided for in Article 9 of Law 8/1989, of 13 April, of Public Fees and Prices.

Two. It is the taxable fact of the fee to be carried out by the competent authorities of the General Administration of the State of the processing, studies or assessments resulting from the authorisation or registration of biocidal products as provided for in the specific regulation.

Three. A taxable person shall be liable for any natural or legal person applying for the provision of any of the services which constitute the taxable person's taxable person.

Four. The accrual of the fee shall occur when the application initiating the action or the file is submitted, which shall not be carried out or processed without the payment being made.

Five. Amount of fees:

The amount of the fees will be determined on the basis of the application of Directive 98 /8/EC, which is transposed into our Legal Order by means of its specific regulations. These fees will be as follows:

			Euros
1.	By evaluating a case of an active substance (new or existing) for inclusion in Annex I, IA, or IB:	100,000
	2.	By Evaluation (authorization or record) a case of a biocidal product:	2,100
3.	By assessment (authorization or registration) of a case in application of frame formulations:	1,000
4.	For recognition of authorizations or records granted in other Member States:	1,000
	5.	For interim authorities:	7.500/product + 4.500/substance active
.	For temporary use of biocidal products (120 days):	2,100
7.	By notification about the research and development-oriented procedure:	2,100
8.	For Product Renewal biocidal products referred to in points 2 and 3:	1.050/500
9.	By modifications significant in the biocidal products referred to in points 2 and 3 (e.g. changes in formulation, extensions of use):	1.050/500
10.	By minor modifications to the biocidal products to which you are refer to points 2 and 3:
	a) Technical modifications (e.g.: changes in classification and labeling):	210/100
	b) Administrative changes (e.g. name change product, headline change):	210/100
11.	For the authorization of pesticides for environmental use and food industry containing existing active substances until they are reviewed in accordance with the Directive 98 /8/EC:
	a) Active substances:
	b) Formulations:	600
	12.	For renewal of product authorization to which you refer point 11:	450
13.	By product authorization extension procedures already registered as referred to in point 11:	300
14.	For significant modifications to the products referred to in point 11 (e.g., formulation changes, uses extensions):	450
15.	By minor modifications to the products referred to in point 11:
	a) Technical modifications (e.g., classification and labeling changes):	150
	b) Administrative changes (e.g., product name change, headline change, manufacturer change):	150

Six. The fees shall be subject to self-settlement by the taxable persons, in accordance with the models that are approved, with their payment in cash by deposit with the deposit institution authorised by the Ministry of Finance.

Seven. The management of the fees corresponds to the Ministry of Health and Consumer Affairs.

Article 34. Amendment of Law 25/1990 of 20 December of the Medication.

With effect from January 1, 2003, a paragraph is added to Article 115 of Law 25/1990 of 20 December of the Medication, with the following wording:

" Services and activities shall also be exempt by modifications to the packaging material intended to make the printing in the language of braille effective, in accordance with the provisions of point 10 of the Article 19 of this Law. "

Article 35. Fee for the exercise of jurisdiction in civil and litigation-administrative orders.

One. Taxable fact and scope of application.

1. It constitutes the taxable fact of the levy for the exercise of judicial power, at the request of a party, in the civil courts and in the administrative and judicial proceedings, by carrying out the following procedural acts:

(a) The interposition of the claim in all manner of declarative and enforcement processes in the civil jurisdictional order, as well as the counterclaim formulation.

b) The interposition of appeals, extraordinary for procedural and judicial infringement in civil order.

c) The interposition of the administrative-litigation resource.

(d) The interposition of appeals and appeals in the area of judicial-administrative jurisdiction.

2. The rate regulated in this Law is of a state nature and will be payable equally throughout the national territory, without prejudice to the fees and other taxes that the Autonomous Communities may require in the exercise of their respective powers. financial.

Two. Taxable persons.

It is taxable persons who promote the exercise of the jurisdiction and make the taxable fact of the charge.

Three. Exemptions.

1. Objective exemptions.

They are exempt from this rate:

a) The interposition of demand and the presentation of subsequent resources in the field of succession, family and civil status of people.

(b) The interposition of administrative and administrative resources and the presentation of further resources in the field of personnel, protection of the fundamental rights of the person and action of the electoral administration, as well as the

a) a general rule of law.

2. Subjective exemptions.

Are in any case exempt from this rate:

(a) Non-profit entities which have opted for the special tax regime of Law 49/2002 of 23 December of special tax arrangements of non-profit-making entities and of tax incentives to the patronage.

(b) Total or partially exempt entities in the Company Tax.

c) The physical persons.

(d) taxable persons who have the consideration of small-scale entities in accordance with the provisions of the Corporate Tax Regulatory Regulation.

Four. Fee accrual.

1. The accrual of the fee occurs, in the civil court order, in the following procedural moments:

a) Interposition of the demand document.

b) Forms of the counterclaim.

c) Interposition of the appeal.

d) Interposition of the extraordinary resource for procedural infringement.

e) Interposition of the appeal.

2. In the litigation-administrative order the accrual of the fee occurs in the following procedural moments:

(a) The interposition of the litigation-administrative appeal, whether or not accompanied by the formulation of the application.

b) The interposition of the appeal.

c) The interposition of the appeal.

Five. Tax base.

1. The tax base is in line with the amount of the judicial procedure, determined in accordance with the procedural rules.

2. The procedures of indeterminate amount or those in which it is impossible to determine according to the rules of the Law of Civil Procedure, will be valued at eighteen thousand euros (18,000 €) to the single effects of establishing the base assessment of this rate.

3. In the case of an accumulation of shares or in cases where different claims are claimed in the same claim, counterclaim or appeal, the tax base of the charge shall be made up of the sum of the corresponding amounts to the claims exercised or to the various accumulated shares. In the event that any of the claims or accumulated shares are not subject to economic valuation, the rule set out in the preceding paragraph shall apply.

Six. Determination of the tax rate.

1. The fixed amount will be required which, depending on each process class, is determined in the following table:

In the Civil Jurisdictional Order

Verbal - Euros	Ordinary - Euros	Monitoring currency - Euros	Execution - Euros	Insolvency - Euros	Appeal - Euros	Cassation and of infractions. procedural - Euros
90	150	90	150	150	300	600

In The Legal-Administrative Jurisdictional Order

- Euros	Ordinary - Euros	Appeal - Euros	Cassation - Euros
120	210	300	600

2. In addition, the amount resulting from the application to the taxable amount determined in accordance with the above paragraph shall be met according to the following scale:

	A	Type	Maximo
0	1,000,000 €	0.5%
	Rest	0.25%	6,000 €

Seven. Self-validation and payment.

1. The taxable persons shall self-abolish this charge in accordance with the official model established by the Ministry of Finance and shall proceed to their entry into the Public Treasury in accordance with the provisions of the general tax legislation and the rules Development regulations of this article.

2. The justification for the payment of the fee in accordance with the official model, duly validated, shall accompany any procedural document by which the taxable event of this tax is carried out, without which the judicial secretary shall not follow suit, except the omission is remedied within ten days.

Eight. Rate management.

The management of the regulated rate in this article corresponds to the Ministry of Finance.

Nine. Bonuses derived from the use of telematic means.

The judicial rate regulated in this article may be the subject of quota subsidies for the use of telematic means in the presentation of the procedural documents which constitute the taxable fact of the levy and the the rest of the communications with the courts and tribunals in the terms established by the law governing the same.

Ten. The Government, on a joint proposal from the Ministries of Finance and Justice, will dictate the complementary regulatory provisions necessary for the implementation of this fee.

Once. The judicial fee will enter into force on 1 April 2003.

Article 36. Amendment of Law 8/1989, of Public Fees and Prices.

Paragraph (m) of Article 13 of Law 8/1989, of 13 April, of Fees and Public Prices, shall be worded as follows:

"(m) The exercise of judicial authority at the request of a party in civil and litigation-administrative orders."

The current paragraph m) becomes paragraph n).

CHAPTER IV

Other tax rules

Article 37. Amendment of Law 230/1963 of 28 December, General Tax.

With effect from January 1, 2003, the following amendments are introduced in Law 230/1963 of December 28, General Tax.

One. A new paragraph 3 is introduced and the current paragraph 3, which becomes Article 35 (4), shall be amended as follows:

" 3. The taxpayer who is obliged to submit statements or statements-liquidations by telematic means shall keep a copy of the programmes and files generated which contain the data originating in the accounting statements and tax returns, without prejudice to the provisions of the rules of each tax.

4. The obligations referred to in paragraphs 2 and 3 above, as soon as they are ancillary, shall not be required after the time limit for the limitation of the administrative action has expired in order to make the main obligation effective. "

Two. A new paragraph 6 is inserted in Article 81, which shall be worded as follows:

" 6. Sanctioning procedures which are initiated as a result of a verification and investigation procedure may not be initiated after the expiry of the three-month period from the time the notification was notified or the notified body was notified. corresponding settlement. "

Three. Article 142 (1) is amended to read as follows:

" 1. The books and documentation of the taxable person, including software and files on magnetic support, which relate to the taxable event, must be examined by the tax inspectors at the home, local, office or office. the office of the person, in his or her presence or in that of the person appointed, unless the tax officer consents to his/her examination in the public offices. However, copies of such books and documents may be analysed in their offices by the inspection of the taxes. "

Article 38. Census statements.

Paragraphs one and three of Article 107 of Law 37/1988, of the General Budget of the State for 1989, will be amended as follows:

" One. Persons or Entities who develop or intend to develop business or professional activities in Spanish territory or satisfy returns subject to retention shall communicate to the Tax Administration through the corresponding "The government of the European Union is a member of the Commission." The President-in-Office of the Council of the European Union, the President of the Council of the European Union, said that The tax obligation census shall form part of the census of taxpayers, in which the totality of natural or legal persons and entities referred to in Article 33 of the General Tax Law, identified for tax purposes, shall be included. Spain.

The censal statements will also serve to communicate the beginning of the economic activities that they develop, the modifications that affect them and the cessation of the activities. For the purposes of this Article, employers or professionals who have such a condition in accordance with the provisions of the Value Added Tax shall be considered, even if they are active in the outside world. of the territory of application of this tax. "

" Three.

1. The content, form and time limits for the submission of these census statements shall be regulated.

2. The census declaration of discharge in the tax obligation census shall contain at least the following information:

The name or social name of the declarant.

Your tax identification number if this is a physical person who has it attributed. In the case of legal persons or entities of Article 33 of the General Tax Law, the declaration of discharge will be used to request this number, for which it will have to provide the documentation that will be established regulatively and to complete the rest of the information that is related to this section. Similarly, natural persons without a tax identification number who are obliged to submit the census declaration of discharge, because they will carry out economic activities or will satisfy yields subject to retention.

Your tax domicile, and your registered office, where it is different from that.

The relationship of establishments and premises in which you are going to develop economic activities, with identification of the Autonomous Community, province, municipality, and full address of each of them.

The classification of economic activities to be developed according to the coding of activities established for the purposes of the Economic Activities Tax.

The territorial scope in which you will develop your economic activities, distinguishing whether it is a national, European Union or international. For this purpose, the taxpayer operating in the European Union shall request its discharge from the census of intra-Community operators on the terms that are defined as regulated.

Your person or resident entity or non-resident status. In the latter case, it shall be specified whether or not it has permanent establishments, all of which are identified, irrespective of whether they are to be discharged individually. In the case of a permanent establishment, the declaration of discharge shall identify the non-resident person or entity of whom it is dependent, as well as the other permanent establishments of that person or entity which have been discharged into the Census of Forced Taxation.

Your system of taxation in the Corporate Tax, in the Income Tax of the Physical Persons or in the Income Tax of non-residents, as appropriate, with express mention of the regimes and modalities (a) the taxation of the application and the payments to which it is incumbent.

Your system of taxation in the Value Added Tax, with reference to the periodic obligations arising from such tax that correspond to it and the period foreseen for the beginning of the activity, distinguishing the intended for the initiation of acquisitions and imports of goods and services provided for in the supply of goods and services which constitute the object of their activity, in the event that one and the other are different.

Your tax system on taxes to be determined on a regulated basis.

In the case of entities in the constitution, the declaration of discharge shall contain at least the identifying data and the complete address of the persons or entities that promote their constitution.

3. The census declaration of modification shall contain any variation affecting the data recorded in the discharge declaration or in any other previous statement of amendment, in terms that are laid down in regulation.

4. The low census statement shall be submitted when the effective cessation occurs in all the activities referred to in this Article, in accordance with the provisions of this Article.

5. The Tax Administration shall jointly carry out with the Census of Forced Tax a Census of Intra-Community Operators in which the taxable persons of the Value Added Tax who carry out deliveries and acquisitions will be discharged. intra-Community goods, as well as certain services provided in the terms that are laid down in regulation.

6. The persons or entities referred to in paragraph one of this article may be exempt from the rules of filing other statements of content or censal purpose established by the own rules of each tribute.

7. The companies in formation that present the electronic single document to carry out their procedures of incorporation, in accordance with the provisions of the Law of the Limited Company New Company, will be exempt from the obligation of submit the censal declaration of discharge, without prejudice to the subsequent submission of the modification declarations which correspond to the extent to which the information and circumstances contained in that single document vary or need to be extended; electronic. "

TITLE II

Social

CHAPTER I

Labor Standards

Article 39. Special employment relationship for minors in the boarding school.

It will be considered a special employment relationship for minors included in the scope of the Organic Law 5/2000, of 12 January, regulating the criminal liability of minors, subject to the execution of Detention measures.

With respect to the special employment relationship referred to in this provision, the relevant public entity or the natural or legal person with whom it is established shall have the consideration of an employer. appropriate concert, without prejudice to the public entity's solidarity responsibility for non-compliances in the field of pay and social security.

The Government is authorised to establish a framework for the protection of social security for the minors referred to in this provision, taking into account the special characteristics and needs of the collective.

CHAPTER II

Social Security

Section 1. General Social Security Standards

Article 40. Amendment of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June.

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

One. Two third and fourth paragraphs are added to Article 109 (1) of the recast text of the General Law on Social Security, with the following content:

" Perceptions of annual leave accrued and not enjoyed and that are paid to the end of the employment relationship shall be the subject of liquidation and additional contribution to the month of extinction of the contract. The supplementary settlement and listing shall cover the days of the holiday, even if they also reach the following calendar month or a new employment relationship is initiated during the holidays, without any pro rata and with application, in their case, of the maximum contribution ceiling for the month or months concerned.

By way of derogation from the preceding subparagraph, general rules of contribution shall apply in terms of the terms which are determined when, by law or in implementation thereof, the The remuneration of the worker must, in conjunction with the salary, include the proportional share of the accrued leave. "

Two. Article 112 (a) (1) of the recast text of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994, is amended as follows:

" 1. Employers and employees shall be exempt from contributions to social security by common contingencies, except for temporary incapacity arising from them, in respect of those employed persons with employment contracts of a character (i) an indefinite period of time, as well as of the worker or worker's members of the cooperatives, in which the circumstances of having been completed sixty-five or more years of age are met, and that 30 and five or more years of effective contribution to the security Social, without the proportional parts of extraordinary pay being computed for these purposes. "

Three. Amendment of the heading and paragraph 1 of the additional 30th provision of the General Law on Social Security, adopted by Royal Legislative Decree 1/1994 of 20 June.

The heading of the additional 30th provision of the General Law on Social Security is amended, with the following name:

"Bonifications of contributions to Social Security and contributions of joint collection in certain special employment relationships."

A new paragraph is inserted after the second paragraph in paragraph 1 of the additional 30th provision of the General Law of Social Security with the following wording:

" The parties to the special employment relationship of minors falling within the scope of the Organic Law 5/2000 of 12 January, regulating the criminal liability of minors, will be able to benefit from the bonuses referred to in the previous two paragraphs. "

Four. A new additional provision, the 30th fourth, is added to the recast text of the General Law of Social Security, with the following tenor:

" Additional 34th Disposition. Extension of protective action for professional contingencies to workers included in the special social security scheme for self-employed or self-employed persons.

1. Self-employed persons included in the special scheme for the social security of self-employed or self-employed persons may voluntarily improve the scope of the protective action which the scheme gives them, incorporating the (a) in the case of accidents at work and occupational diseases, provided that the persons concerned have, prior to or at the same time, chosen to include, within that area, the economic benefit due to temporary incapacity. The improvement of the protective action identified shall determine the obligation to make the corresponding contributions in accordance with paragraph 2.

It shall be understood as an accident of work of the self-employed worker that occurred as a direct and immediate consequence of the work which he carries out on his own account and which determines his inclusion in the field of application of the said Regime Special. For the purposes of this Regulation, the Commission shall, in respect of its own account, take into account the identical effects of occupational disease as a result of the action of the elements and substances and the activities specified in the list of occupational diseases with the relations of the main activities capable of producing them, annexed to Royal Decree 1995/1978 of 12 May, approving the table of occupational diseases in the Social Security System.

For the contingencies indicated, the benefits that are granted to the workers included in the General Regime shall be recognized, under the conditions that they shall regulate.

2. For the contribution of accidents at work and occupational diseases, the specific headings and percentages to be determined for inclusion in the premium rate, as approved by Royal Decree 2930/1979, shall apply. December 29. The percentages shall be applied on the basis of quotation chosen by the data subject.

For such purposes, the Ministry of Labour and Social Affairs will approve the corresponding classification of self-employed workers for economic activities and headings applicable to their inclusion in that Royal Decree.

3. The coverage of professional contingencies for self-employed or self-employed persons shall be carried out with the same Entity, manager or contributor, with whom the coverage of the temporary incapacity has been formalised. "

Section 2. First Rules on the Special Regiments of Social Security

Article 41. Amendment of the recast of Laws 116/1969 of 30 December, and 24/1972 of 21 June, governing the special scheme for the social security of seafarers approved by Decree 2864/1974 of 30 August 1974.

The following precepts of the recast text of Laws 116/1969 of 30 December, and 24/1972 of 21 June of 21 June, governing the special scheme for the social security of seafarers, adopted by the Commission, are hereby amended. Decree 2864/1974 of 30 August.

One. Two new paragraphs are added to Article 36 (2) of the recast text, in the following terms:

" Self-employed persons who are 55 or more years of age shall, under the conditions laid down in regulation, receive the economic benefit of permanent permanent incapacity for the usual profession, increased in the percentage which, in turn, is to be regulated.

It shall be a requirement for the recognition of the increase referred to in the preceding paragraph that the pensioner does not pursue a paid activity, for an employed or self-employed person, nor does he hold the ownership of a maritime-fishing operation or a commercial or industrial establishment, such as owner, tenant, user or other similar concept. "

Two. A paragraph (c) shall be added to Article 41 (1) of the recast text in the following terms

" (c) Self-employed persons who are 55 or more years of age shall receive the economic benefit of permanent incapacity for the usual occupation, with the increase referred to in Article 36 (2), in respect of the terms and conditions set out in it. "

Three. The increase in the total permanent disability pension for the usual profession, as laid down in Articles 36.2 and 41.1.c) of the recast of Laws 116/1969 of 30 December, and 24/1972 of 21 June, governing the scheme Special to the Social Security of the seafarers, approved by Decree 2864/1974 of 30 August, will only apply to situations of permanent incapacity that are caused from the entry into force of the present disposition.

Article 42. Amendment of the recast of Laws 38/1966 of 31 May and 41/1970 of 22 December laying down and regulating the special agricultural system of social security approved by Decree 2123/1971 of 23 July.

The following precepts of the recast text of Laws 38/1966 of 31 May and 41/1970 of 22 December of 22 December establishing and regulating the special agricultural system of social security, adopted by the Decree, are hereby amended 2123/1971, July 23.

One. Two new paragraphs, the second and the third paragraphs, are added to Article 27 (1) of the recast text, in the following terms:

" Workers who are 55 or older will receive, under the conditions laid down in regulation, the economic benefit of permanent permanent incapacity for the usual profession, increased by the percentage which, In turn, it will be regulated.

It shall be a requirement for the recognition of the increase referred to in the preceding paragraph that the pensioner does not engage in gainful activity, for an employed or self-employed person, nor does he hold the ownership of a holding agricultural or maritime-fishing or a commercial or industrial establishment, such as owner, tenant, user or other similar concept. '

Two. A new paragraph is added, the second subparagraph, to Article 31 (2) of the recast text, in the following terms:

" Workers who are 55 or older will receive the economic benefit of permanent permanent incapacity for the usual profession, with the increase referred to in Article 27 (1), in terms of conditions set out therein. "

Three. The increase in the total permanent disability pension for the usual profession, as laid down in Articles 27.1 and 31.2 of the recast of Laws 38/1966 of 31 May and 41/1970 of 22 December 2000 laying down and regulating the Special Agricultural Social Security Scheme, approved by Royal Decree 2123/1971 of 23 July 1971, shall apply only to situations of permanent incapacity which are caused by the entry into force of this provision.

Article 43. Amendment of the recast text of the existing legal provisions on the special social security scheme for staff at the service of the Administration of Justice, approved by Royal Decree-Law 3/2000 of 23 June.

The following precepts of the recast text of the legal provisions in force on the special social security system of the staff in the service of the Administration of Justice, approved by Royal Decree, are amended legislative 3/2000, of 23 June:

One. A new paragraph 5 is added to Article 10 of the Royal Legislative Decree 3/2000, with the following wording:

" 5. The obligation to pay the contributions to the Mutual Fund shall be required for four years from the date on which they are required to be entered. The limitation period shall be interrupted by the ordinary causes and, in any event, by any administrative action taken with formal knowledge of the obligation to pay the contribution to the liquidation or collection of the debt and, especially, by the requirement of the debtor. "

Two. Article 25 (2) of the Royal Legislative Decree 3/2000 is amended, which shall be amended as follows:

" 2. The administrative acts and resolutions of the organs of government, administration and representation of the General Judicial Mutuality shall be impugable in accordance with the provisions of Law 30/1992, of 26 November, of the Legal Regime of the General Government and the Common Administrative Procedure, in Law 6/1997 of 14 April, of the Organization and the Functioning of the General Administration of the State and in Article 82 of Law 50/1998 of 30 December 1998, of Tax Measures, administrative and social order. "

Three. A new additional provision is added, the fifth, with the following wording:

" Additional disposal fifth. Reimbursement of undue benefits and time limit for your prescription.

1. Mutualists and other persons who have received undue benefits from the General Judicial Mutual Association shall be obliged to reintegrate their amount.

2. Those who, by way of action or omission, have contributed to the misperception of a benefit shall be liable to the recipients, unless proven good faith, of the obligation to reintegrate as set out in the previous paragraph.

3. The obligation to refund the amount of the undue benefits received will be prescribed at the age of four, counted from the date of its recovery, or since the action was possible to demand its return, regardless of the cause. which originated the undue perception, including the assumptions for the review of the performance by mistake attributable to the Mutuality. "

Article 44. Violations and sanctions in the field of the Special Social Security Regulations of the Civil Servants of the State, the Armed Forces, and the staff at the service of the Administration of Justice.

One. The jurisdiction to sanction violations committed in the field of the Special Regime of Social Security of Civil Servants of the State, the Special Regime of Social Security of the Armed Forces, and the Special Regime of the The Social Security of the staff at the service of the Administration of Justice shall correspond, respectively, to the Minister of Public Administration, the Minister of Defense, and the Minister of Justice, as well as to the organs of the aforementioned Mutualities. are designated regulatively.

Two. The Government is hereby authorised to approve, within one year of the entry into force of this Law, the Royal Decree Decrees, in which, in addition to the designation of the specific bodies assigned to it, the sanctioning, in accordance with the provisions of the previous paragraph, to determine the violations and sanctions to govern in the field of Administrative Mutualism, which shall be those established in the recast of the Law on infringements and penalties in the social order, approved by Royal Legislative Decree 5/2000 of 4 August.

Article 45. Amendment of the recast of the Law on Social Security of Civil Servants of the State, approved by Royal Legislative Decree 4/2000 of 23 June.

The following precepts of the recast text of the Law on Social Security of Civil Servants of the State, approved by Royal Legislative Decree 4/2000 of 23 June, are amended:

One. A new paragraph, paragraph 7, is added to Article 10 of the recast of the Law on Social Security of Civil Servants of the State, with the following wording:

" 7. Mutualists who are obliged to pay contributions shall be entitled to the full or partial refund of the quotas or to the excess of the quotas. 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 were satisfied when the undue income was made by way of a prize, as well as the legal interest applied, where appropriate, to the amounts entered. "

Two. Paragraph 3 of the eighth additional provision of the recast of the Law on Social Security of Civil Servants of the State shall be worded as follows:

" 3. In order to facilitate the management of the control of the MUFACE collective, by checking the concordance of its data with the corresponding Central Personnel Registry, it shall forward monthly entries and entries in the (a) Registration in relation to acts of takeover, change of administrative situation, loss of official status or retirement. It shall also provide information of this nature which, according to the rules of coordination with the Registers of the other Public Administrations, receives from them. "

Three. The current paragraph 3 of the additional eighth provision of the recast of the Law on Social Security of Civil Servants of the State is referred to as paragraph 4.

Article 46. Provision of information to the General Mutuality of Civil Servants of the State (MUFACE), to the Social Institute of the Armed Forces (ISFAS) and to the General Judicial Mutuality (MUGEJU).

One. In order to keep the records of their respective groups up to date, the Autonomous Communities will report monthly to the General Mutuality of Civil Servants of the State (MUFACE), to the Social Institute of the Armed Forces (ISFAS) and to the Judicial General Mutual Association (MUGEJU) of the situation of its officials included in the field of application of Administrative Mutualism, managed by each of them.

Two. With the same periodicity, the Autonomous Communities and the Mutualities mentioned above shall exchange the information corresponding to the collectives which, by virtue of the concerts subscribed to the effect with institutions of the Social Security, receive healthcare through the Health Services of each Autonomous Community.

The data provided pursuant to this Article shall be the subject of the security measures provided for in Organic Law 15/1999 of 13 December on the Protection of Personal Data, and their development standards.

CHAPTER III

Other social standards

Article 47. Programme for the promotion of employment for the year 2003.

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, between sixteen and forty-five 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 over forty-five years and up to fifty-five years.

e) Unemployed over fifty-five years and up to sixty-five 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 workers included in the special agricultural social security scheme.

(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 The workers included in the field of application of the special social security scheme for self-employed workers, who have been discharged in the field at least since 1 January 2002, who contract indefinitely, including the recruitment of discontinuous fixed workers, to unemployed workers registered in the employment office, including in some of the groups 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:

Lack of required period of residence or registration, or for the constitution of the perceptive unit.

Have exhausted the maximum period of legally established perception.

(c) Young people over the age of eighteen and under thirty, coming 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 ex-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 ex-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 2003 shall be transformed into indefinite periods, including fixed-term 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 sixty or more years and with a seniority in the company of five or more years, will entitle them 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 entity has opted for a social security scheme of self-employed workers.

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 by 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 2003, 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 sixteen and forty-five 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, meeting in addition, the requirement to remain permanently registered in the employment office for a minimum period of six months, or to be older than forty-five years: 70 per 100 for the first year of validity of the contract; 60 per 100 during the second year of validity of the contract. If they do not meet any of the above additional requirements, the bonus shall be 35 per 100 for the period of 24 months following the beginning of the term of the contract.

(c) Contracts of unemployed persons registered uninterruptedly in the employment office for a minimum period of six months: 20 per 100 for the period of 24 months following the beginning of the period of validity of the contract.

d) Contracts of unemployed over forty-five years and up to fifty-five years: 50 per 100 during the first year of the contract; 45 per 100 for the remainder of the contract.

e) Contracts of unemployed over fifty-five and up to sixty-five years: 55 per 100 during the first year of the contract; 50 per 100 for the remainder of the contract.

(f) Contracts of recipients of benefits or unemployment benefits, to which one year or more may be paid at the time of the contract: 50 per 100 during the first year of the contract; 45 per 100 during the second year of validity of the same.

(g) Contracts of unemployed persons receiving unemployment benefit in favour of workers included in the special agricultural social security scheme: 90 per 100 during the first year of the contract; 85 per 100 during the second year of validity of the same.

(h) Recruitment of unemployed persons admitted to the programme which provides for the specific support called active income for insertion: 65 per 100 for 24 months following the beginning of the term of the contract; 45 per 100 for the remainder of the validity of the same in the case of workers over the age of forty-five years and up to fifty-five years; or 50 per 100 for the remainder of the period of validity of the same in the case of workers over fifty-five years and up to the age of 60 and five.

(i) Recruitment of unemployed women registered in the employment office who are employed within 24 months of the date of birth: 100 per 100 for the 12 months following the beginning of the period of validity of the 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 (i).

3. The incorporation of workers ' cooperatives or companies as working or working partners, of an indefinite nature and under an employment system of social security which runs until 31 December 2003, shall 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 the number three of this Article, 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 first number, you may apply an allowance in the business quota to the Social Security for common contingencies of 65 per 100 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 undertaking, with or without a continuity solution, the maximum of 24 months from the initial date of the first contract.

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 100, for up to twenty-four 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 shall also apply from the initial date of the first contract.

7. The changes in indefinite periods, including those to be agreed in the form of a permanent fixed period until 31 December 2003, of fixed-term or temporary contracts concluded in full or in part with the Before 1 January 2003, 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 conclusion, will give rise to a bonus of 25 per 100 during the period of the Twenty-four months after the beginning 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 entitle during 2003 to a bonus 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 per 100 for those who meet the requirements for the first time in 2003.

60 per 100 for those who already met the requirements in the previous exercise.

These percentages will be increased by 10 per 100 in each exercise to a maximum of 100 per 100.

If, at the age of sixty years, the worker does not have an seniority in the five-year enterprise, the allowance referred to in the preceding paragraph shall apply from the date on which he reaches that age.

The same bonuses shall apply in the case of cooperatives 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 first subparagraph of this paragraph, provided that the entity has opted for a social security scheme of self-employed persons.

9. The employment contracts covered by this programme for the promotion of stable employment shall be formalised in the official model provided for by the National Employment Institute, except in the case of existing indefinite contracts, to which the First paragraph number 3.

Four. Concurrency of bonuses.

In the case where the indefinite hiring of an unemployed worker or his/her incorporation as a worker or a worker partner to a cooperative or a 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 the indefinite contracts with workers of sixty or more years and with a seniority in the enterprise of five or more years, shall be compatible with the general interest rate subsidies in the Employment Promotion Programmes and will be carried out by the National Employment Institute, without in any case the sum of the applicable bonuses can exceed 100 per 100 without prejudice, where appropriate, to 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 minors in detention centres, 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 the 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 Royal Decree-Law 9/1997 of 17 May, which regulate incentives 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 December, of Law 12/2001, of July 9; of Law 24/2001, of December 27, and of Royal Decree-Law 16/2001, of 27 December and of Law 35/2002 of 12 July, shall be excluded for a period of 12 months from the allowances referred to 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. The bonuses of indefinite contracts with workers of sixty or more years and with a seniority in the enterprise of five or more years shall not apply to the business contributions relating to workers who provide their services in the Public administrations or public bodies governed by Title III of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

Six. Incompatibilities.

The bonuses provided here may not, in concurrency with other public support measures established for the same purpose, exceed 60 per 100 of the annual salary 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 Institute of Employment monthly with the number of workers 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 drawback obligation set out in the previous paragraph is without prejudice to the provisions of the Law on Infringements and Sanctions in the Social Order, recast text approved by Royal Legislative Decree 5/2000 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.

CHAPTER IV

Aid to those affected by terrorism offences

Article 48. 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 Tax, Administrative and Social Measures, is amended in the wording given to it by Article 44 of Law 24/2001 of 27 December 2001. Fiscal, administrative and social order measures, with the following wording:

" 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 2003 and 31 December 2003, 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 2003 and 31 December 2003 shall be one year from the date on which they were produced. '

Article 49. Amendment of Law 13/1996, of 30 December, of Tax, Administrative and Social Order Measures.

A new paragraph, 14, is added to Article 94 of Law 13/1996 of 30 December, of Tax, Administrative and Social Measures, as amended by Article 43 of Law 24/2001 of 27 December, with the following wording:

" 14. Advances in respect of extraordinary aid, medical assistance expenses, transfers of affected persons and temporary accommodation, the amount of which shall not exceed 70 per 100 of the quantity to be granted, may be granted in cases of permanent need. it is likely to correspond to the resolution agreeing to its concession. Such advances may be made available as payments to be justified. "

TITLE III

From staff to the Public Administrations service

CHAPTER I

Official and statutory staff

Section 1. General Rules

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. A new paragraph (h) is added to Article 20 (1) of Law 30/1984 of 2 August of the following literal wording:

" (h) The General Administration of the State may, upon request based on the grounds of health or rehabilitation of the official, its spouse or children, be assigned to the officials in a different unit or locality. his position, with prior report of the official medical service legally established and conditional on vacant posts with budgetary allocation whose level of complement of destination and specific level is not higher than that of the post of origin, and meet the requirements for their performance. Such an assignment shall be final when the official concerned shall hold his or her post of origin. "

The rest of the section remains with its current wording.

Two. A new paragraph 3 is added to Article 22 of Law 30/1984 of 2 August of the following literal wording:

" 3. On a proposal from the Minister of Public Administrations, the Government may determine the bodies and scales of officials to whom the work staff of the professional groups and categories equivalent to the qualification group may access corresponding to the body or scale to which it is intended to be accessed, provided that they perform functions substantially coincident or analogous in their professional content and at their technical level, advantages are derived for the management of the services, in possession of the required academic qualification and pass the relevant tests. '

Three. Article 24 (1) of Law 30/1984 of 2 August is amended, with the following wording:

" 1. The amounts of the basic remuneration of paragraphs (a) and (b) of Article 23 (2) of this Law shall be the same in all public administrations for each of the groups in which the bodies, scales, categories or classes are classified. of officials. Also the amounts of the extraordinary payments shall be equal, in all public administrations, for each of the classification groups according to the level of the target complement to be collected. "

Group A officials ' salary may not exceed by more than three times the salary of Group E. officials.

Four. A new additional provision, the 25th, is added to Law 30/1984 of 2 August of Measures for the Reform of the Civil Service, with the following wording:

" Additional twenty-fifth disposition.

On an exceptional basis, and in accordance with the conditions and requirements to be established for this purpose, in the internal promotion calls to the auxiliary general body of the State Administration, the participation in the same work staff with the professional category of ordinance of the professional group 7 of those provided for in the Single Convention for the employment staff of the State Administration or from the category and professional group the equivalent of the other collective agreements of labour personnel to the service of the General Administration of the State. "

Article 51. Amendment of the text of the Law of Civil Servants of the State approved by Decree 315/1964 of 7 February.

Article 68 of the text of the Law of Civil Servants of the State, approved by Decree 315/1964, of 7 February, is amended, which is worded as follows:

" Article 68.

1. All officials shall have the right, per year of service, to enjoy a paid vacation of a calendar month or of twenty-two working days a year, or days corresponding to the time of effective service.

2. They shall also be entitled to one additional working day when they serve 15 years of service, with one more working day being added to the twenty, twenty-five and thirty years of service, respectively, up to a total of twenty-six working days per year natural.

This right shall be made effective from the calendar year following the year of service of the years of service referred to in the preceding paragraph.

3. For the purposes provided for in this Article, Saturdays shall not be considered as working days, without prejudice to the adjustments to be made for special timetables. "

Section 2

Article 52. Special call for the integration of officials of the new entry of the public research bodies attached to the Ministry of Science and Technology on the scale of the starting researchers, created by Law 14/2000, 29 of December, fiscal, administrative and social order measures.

The officials of the following public research bodies attached to the Ministry of Science and Technology: Center for Energy, Environmental and Technological Research (CIEMAT); National Institute of Agricultural and Food Research and Technology (INIA); Spanish Institute of Oceanography (IEO), and the Geological and Mining Institute of Spain (IGME), which have accessed these bodies by selective processes called before 1 January 2001; have taken possession of their posts after that date may be request the integration in the scale of researchers who hold the public research bodies, created by article 35.1 of Law 14/2000 of 29 December, or in the relationship of acting investigators, according to the extraordinary convocation which is published and provided that it complies with the requirements of Article 35 (2) or (3) of that Law 14/2000, with reference to the time of entry into force of this Law.

The extraordinary call referred to in the previous paragraph 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 2001. regulating the integration in the scales of researchers who are the holders of the public research bodies and technical experts of the public research bodies, and will be subject to the conditions set out in the 8 of the same article.

Article 53. Creation of the upper body of cadastral management.

One. The upper body of cadastral management, belonging to group A of those provided for in Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service and attached to the Ministry of Finance, is created.

Two. The specialty of cadastral management of the technical scale of management of autonomous organisms is extinguished at the entry into force of this Law.

Three. They are automatically integrated in the upper body of cadastral management the officials who at the entry into force of this Law belong to the technical scale of management of autonomous organizations, specialty cadastral management.

The officials of the technical level of management of Autonomous Bodies, specialty cadastral management, that will be integrated in the upper body of cadastral management, will be maintained in the same administrative situation in which find on the above scale and will continue, where appropriate, to carry out their current jobs.

The computation of the antiquity in the upper body of cadastral management, will be realized taking into account the date of entry in the technical scale of management of autonomous organisms, specialty cadastral management.

Four. The officials of the upper body of cadastral management are included in the field of application of the Special Regime of Social Security of the Civil Servants of the State in the terms provided for in Articles 2 and 3 of the Royal Decree legislative 4/2000, of 23 June.

Five. The selective processes for entry into the technical scale of management of autonomous organizations, specialty cadastral management, corresponding to the offers of public employment for the years 2001 and 2002 will continue to be developed according to the previewed on the basis of convocation, it is understood that the places called are referred to the upper body of cadastral management.

Article 54. Creation of the scale of environmental agents for national parks.

In order to implement administratively the achievement of the purposes of Law 4/1989, of 4 August, of conservation of Natural Spaces and of Wild Fauna, as amended by Law 41/1997, of 5 November, the scale of environmental agents of national parks, which is organically attached to the Ministry of the Environment, is created, being classified in group C of those established in Article 25 of Law 30/1984, of 2 August, of Measures for the reform of the Civil Service. Officials belonging to the said scale shall have the status of officers of the authority in the performance of their duties.

Article 55. Integration at the scales of middle grade specialists, research assistants and research assistants of the public research bodies under the Ministry of Science and Technology, set up in Article 47 of Law 24/2001 of 27 December, of Tax, Administrative and Social Order Measures.

One. The officials of the specialized technical graduates of the Higher Council of Scientific Research and of the diplomatic assistants of the Higher Council of Scientific Research are integrated into the the scale of specialist technical experts in the middle grade of the public research bodies, dependent on the Ministry of Science and Technology, classified in Group B of those provided for in Article 25 of Law 30/1984 of 2 August for the reform of the Civil Service. The scales of specialized technical graduates of the Higher Council of Scientific Research and of diplomatic assistants of the Higher Council of Scientific Research are declared extinct.

Two. The officials of the research assistants of the Higher Council of Scientific Research, of technical specialists of research of the Center of Energy, Environmental and Technological Research and of the preparation of the Spanish Institute of Oceanography, are integrated in the scale of research assistants of the public research bodies dependent on the Ministry of Science and Technology, classified in Group C of those provided for in Article 25 of Law 30/1984, of 2 August, of measures for the reform of the Civil Service. The scales of research assistants of the Consejo Superior de Investigaciones Científicas, of technical experts of research of the Center for Energy, Environmental and Technological Research and the preparation of the Spanish Institute of Oceanography are declared extinct.

Three. The officials of the research assistants of the Higher Council of Scientific Research, of technical auxiliaries of research of the Center of Energy, Environmental and Technological Research, of the The Center for Energy, Environmental and Technological Research and the preparation of 1. and 2. of the National Institute of Agricultural and Food Research and Technology, are integrated in the scale of research aids of the Public research bodies under the Ministry of Science and Technology, (a) classified in Group D as provided for in Article 25 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service. The research assistant scales of the Higher Council of Scientific Research, technical research auxiliaries of the Center for Energy, Environmental and Technological Research, of sock of the Center of Energy, Environmental and Technology Research and preparation of 1. and 2. of the National Institute of Agricultural and Food Research and Technology, are declared extinct.

Four. Officials who are integrated in the scales referred to in this Article shall retain the social security system they have at the time of integration and shall continue in the performance of their current positions.

Five. Officials meeting the requirements referred to in Article 47 (3), (4) or (5) of Law 24/2001 of 27 December 2001 on fiscal, administrative and social measures and not belonging to the integrated scales In the previous paragraphs of this article, they will be able to integrate in the scales of technical specialists of middle grade, of assistants of research and of aids of investigation of the public agencies of investigation, according to the the procedure laid down in Article 47 (6) of Law 24/2001.

Six. The integration referred to in this Article shall not constitute an increase in public expenditure.

Article 56. Change of name of the technical body of penitentiary institutions.

The technical corps of penitentiary institutions, created by Law 39/1970, of December 22, on the restructuring of the prison bodies, becomes known as the superior body of the technicians of penitentiary institutions.

Article 57. Amendment of Law 16/2001 of 21 November establishing an extraordinary process for the consolidation and provision of posts of statutory staff of the Health Institutions of the Health Services of the National Health System.

A second paragraph is added to the ninth additional provision of Law 16/2001 of 21 November establishing an extraordinary process for the consolidation and provision of places of statutory staff of the institutions Health Services of the Health Services of the National Health System of the following tenor:

" However, where the requirements for the development and implementation of the call so determine, the time limit laid down in the first subparagraph may be extended by means of a reasoned decision of the convening body. it is necessary, which may in no case exceed the date of 31 December 2003. '

Section 3. Licenses and Permissions

Article 58. Amendment of Article 30 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service.

The following amendments are made to Article 30 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service:

One. Paragraph 1 (a) of Article 30 (1) of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service is amended as follows:

" (a) By the birth, acceptance or adoption of a child and by the death, accident or serious illness of a relative within the first degree of consaguinity or affinity, three working days when the event occurs in the the same location, and five working days when in different locations.

In the case of the death, accident or serious illness of a relative within the second degree of consaguinity or affinity, the permit shall be two working days when the event occurs in the same locality and four days. (a) working time in different locations. "

Two. A new subparagraph is added to Article 30 (1) of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service, including the current paragraphs (e), (a) and (f), (f), (f), (f) and (g) respectively, which is hereby amended. as follows:

(e) Pregnant officials shall be entitled to be absent from work for the conduct of prenatal examinations and delivery techniques, for the time necessary for their practice and on grounds of need of their realization within the working day. "

Three. The content of the former subparagraph is amended as set out in paragraph 1, which, in accordance with the provisions of the preceding paragraph, becomes paragraph (f) of Article 30 of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service redacted as follows:

" (f) The official, who is breastfeeding for a child of less than nine months, shall be entitled to a daily time of absence from work, which may be divided into two fractions. This right may be replaced by a reduction of the normal working day in half an hour at the beginning and end of the day, or in one hour at the beginning or end of the day, for the same purpose. This right may be exercised interchangeably by the parent or the parent, in the event that both work. "

Four. A new paragraph is added between the fifth and sixth paragraphs of Article 30 (3) of Law 30/1984 of 2 August of Measures for the Reform of the Civil Service, with the following literal wording:

" The permits referred to in this paragraph may be enjoyed on a full-time or part-time basis, at the request of the officials and if the needs of the service permit, in terms of rules are determined. "

Section 4. Local Administration Officials

Article 59. Amendment of the recast text of the existing legal provisions on local arrangements, approved by Royal Legislative Decree 781/1986 of 18 April.

The following provisions of the Royal Decree of Law 781/1986 of 18 April 1986 are amended, approving the recast text of the existing legal provisions on local conditions.

One. Article 151 (a) is amended as follows:

" Article 151. They are competent bodies for the imposition of penalties for serious or very serious misconduct in resolving the disciplinary case:

(a) The Minister of Public Administration, in the case of imposing sanctions involving the removal of the office or the separation of the service of officials with a national rating. It shall also be necessary to impose the suspension of duties on officials with a national rating where the fault has been committed in a separate Corporation from which they are currently providing services. "

Two. Paragraph 1 (b) of the seventh final provision (1) (b) is amended as follows:

" Final Disposition seventh. 1:

(b) In the matters governed by Titles VI and VII, the basic character of their precepts shall be inferred as provided by the state legislation in force in those matters. In any case, Article 151.a) shall be of a basic nature. "

Article 60. Amendment of the recast text of the existing legal provisions on local arrangements, approved by Royal Legislative Decree 781/1986 of 18 April.

The following provisions of the Royal Decree of Law 781/1986 of 18 April 1986 are amended, approving the recast text of the existing legal provisions on local conditions.

One. Article 167 (2) of the recast text of the laws in force on local arrangements is worded as follows:

" 2. The general administration scale is divided into the following subscales:

a) Technique.

b) Management.

c) Administrative.

d) Auxiliary.

e) Subalternate. "

Two. Article 169 (1), paragraph 1, of Article 169 of the recast text of the laws in force on local arrangements is worded as follows:

" 1. It is up to the officials of the General Administration Scale to perform functions common to the exercise of administrative activity. As a result, the predominantly bureaucratic jobs will have to be performed by technical, managerial, administrative or General Administration officers. "

Three. Paragraph 2 (b) of Article 169 (1) of the recast text of the laws in force in the field of local arrangements is worded as follows:

"b) They will lose the General Administration management subscale to officials who perform tasks in support of top-level functions."

Consequently, the preceding paragraph (b) becomes paragraph (c); in turn, paragraph (c) becomes paragraph (d) and, finally, paragraph (d) becomes paragraph (e).

Four. Paragraph 1 (b) of the seventh final provision of the recast text of the laws in force on local arrangements is worded as follows:

" (b) In the matters governed by Titles VI and VII, the basic character of their precepts shall be inferred as provided by the state legislation in force in those matters. In any case, Articles 167 and 169 shall have a basic character. "

Section 5-Passive Class Regime

Article 61. Amendment of the recast of the Law on Passive Classes of the State, approved by Royal Legislative Decree 670/1987, of April 30.

One. Article 48 of the recast text of the State Passive Classes Act is amended, which is worded as follows:

" 1. The right to an extraordinary retirement or retirement pension shall be caused whatever the time of service provided to the State by the staff concerned.

2. The right to extraordinary pensions in favour of family members shall correspond to the widowed spouse, orphans or parents of the deceased, provided that they meet the requirements of legal aptitude required by Articles 38, 41 and 44 of this text, and without it is required that the cause of the rights has completed a minimum period of service.

3. However, where the special pension is incurred as a result of an act of terrorism, the children of the person responsible for the liability who were less than twenty-three years of age shall be entitled to an orphan's pension. they are unfit for any work prior to the fulfilment of that age or the date of death of the deceased.

In the case where the orphan accredits the economic conditions laid down in Article 41 (2) of this text, he/she may be a beneficiary of the orphan's pension up to the age of 24 years, provided that the date of death of the deceased or before the end of the twenty-three years no parent survived.

If the orphan over the age of twenty-three is unable to work before he or she is twenty-four years of age, he will be entitled to the orphan's pension on a permanent basis, with the provisions of the in Article 41 (3) of this text.

4. The receipt of extraordinary pensions shall be subject to the system of incompatibilities provided for in Articles 33 and 43 of this text. '

Two. The age limit to be the beneficiary of the orphan's pension, referred to in the second paragraph of Article 48.3 of the recast of the Law on Passive Classes of the State, in the wording given in paragraph 1 of this Article, shall be also applicable to orphan's pensions which had been extinguished before 1 January 2002, provided that the persons concerned show the economic and age requirements laid down therein.

Article 62. Extraordinary pensions of Passive Classes for acts of terrorism.

The amount of the extraordinary pension of the State's passive classes, derived from terrorist actions, caused in their own favor or in the family and regardless of their regulatory legislation, will be the one that it is necessary to apply the single percentage of the 200 per 100 to the corresponding regulator, among those laid down in the General Budget Law of the State for pensions which are caused under Title I of the recast of the Law of State Passive Classes, to the classification group assigned to the official's body of membership the time of termination of the active service. The distribution of the said amount among those who are beneficiaries, according to the legislation in each applicable case, shall be in accordance with the provisions of Article 49.3 of the said recast text.

Article 63. Extraordinary pensions caused by acts of terrorism.

The monthly amount of extraordinary pensions for acts of terrorism, regulated in paragraph one of the twenty-eighth additional provision of Law 31/1991, of 30 December, of the General Budget of the State for 1992, shall be equal to three times the minimum inter-professional salary in force at any time.

The amount set out in the preceding paragraph shall be a minimum guarantee for extraordinary pensions which, by acts of terrorism, are recognised and paid by any public social security scheme. The differences between the amounts of the pensions that would have been paid and those that are actually paid will be financed from the State Budget.

For the purposes set out in the preceding paragraphs, family pensions caused by the same fact shall be computed together.

CHAPTER II

Other Staff

Article 64. Amendment of Law 42/1999, of 25 November, of Staff Regulations of the Civil Guard Corps.

One. The following paragraphs shall be added to the first subparagraph of Article 72 (2) of Law 42/1999 of 25 November of the Staff Regulations of the Civil Guard

:

" Targets for new access personnel at each scale may be granted without prior publication of the corresponding vacancy.

In any case, the destinations referred to are among those that have become vacant as a result of previous contests held for the scale to which they are accessed. Exceptionally, in the case of service needs, these destinations may be assigned to jobs not included in the preceding subparagraph. "

The rest of the section and article follow with the same wording.

Two. Two new paragraphs, third and fourth, are added to Article 86 (10) of Law 42/1999 of 25 November, with the following wording:

" For the purposes of the preceding paragraph, the following shall be understood as remuneration of the staff in question, the basic and supplementary remuneration of a general nature assigned to the employment.

In the remuneration referred to in the preceding paragraph, the specific supplement of a singular character assigned to the positions of the General Officers shall be considered to be included in the remuneration (a) a single concept which absorbs the general component of the specific supplement, within the meaning of Article 4 (1) (4) of Royal Decree 311/1988 of 30 March 1988, of the Staff of the Staff of the Forces and the Status. "

The rest of the section and article follow with the same wording.

Three. Two new paragraphs, the third and fourth paragraphs, are added to paragraph 1 of the third transitional provision of Law 42/1999, with the following wording:

" For the purposes of the preceding paragraph, the following shall be understood as remuneration of the staff in question, the basic remuneration, and the additional general allowances allocated to employment.

In the remuneration referred to in the preceding paragraph, the specific supplement of a singular character assigned to the posts of general officers and colonels shall be considered to be understood as being understood as follows: Article 4. No. II.4 of Royal Decree 311/1988, of 30 March, of the Staff of the Staff of the Forces and the Security Corps of the State. "

The rest of the section and layout follow the same wording.

CHAPTER III

Representation of Personnel to the Public Administrations Service

Article 65. Amendment of Law 9/1987 of 12 June, of Organs Of Representation, Determination of the Conditions of Work and Participation of Personnel to the Service of Public Administrations.

The fifth additional provision of Law 9/1987, of 12 June, of Organs Of Representation, Determination of the Conditions of Work and Participation of Personnel to the Service of Public Administrations, is amended. with the following wording:

" Additional disposal fifth.

For the purposes of Articles 39 and 40 of this Law, in accordance with the specific activities and organization of the public administration, in the elections to representatives of the labor personnel at the service of the Public authorities shall constitute a single working centre, the whole of establishments dependent on the department or body concerned, which radiate in the same province, provided that the workers concerned are included in the scope of the same collective agreement.

For the same purposes, in the elections to representatives of the labor personnel at the service of the State Society Post and Telegraphs S. A., will constitute a single center of work the totality of establishments dependent of this Society in the same province. "

TITLE IV

Management rules and administrative organization

CHAPTER I

Management

Section 1. Financial Management

Article 66. Amendment of the recast text of the General Budget Law, adopted by Royal Legislative Decree 1091/1988 of 23 September.

The following precepts of the recast text of the General Budget Law, adopted by Royal Legislative Decree 1091/1988 of 23 September, are amended.

One. Article 49 of the recast text of the General Budget Law is amended, with the following wording:

" The financial year shall correspond to the calendar year and shall be charged to the calendar year:

a) The rights settled during the same period, whatever the period of their results, and

(b) The obligations recognised until the end of December, provided that they correspond to acquisitions, works, services, benefits or expenses in general carried out before the expiry of the financial year and with a charge to the respective credits. "

Two. Article 58 (2) of the recast text of the General Budget Law is amended as follows:

" 2. Except for the above provision:

(a) Returns of income that are declared as undue by the court or competent authority.

(b) The reimbursement of the cost of the guarantees provided by the taxpayer as a guarantee, in order to obtain the precautionary suspension of the payment of the contested tax debts, as soon as they were declared imparted and said statement becomes firm.

(c) Participation in the collection of taxes where this is legally provided for. "

Three. Article 66 of the recast text of the General Budget Law is amended, which is worded as follows:

" Exceptionally they will have the condition of extensible those credits that, in a taxative way and duly explained, relate in the state of expenditure of the General Budget of the State and in its virtue, it may be increased its amount in line with the recognition of specific obligations of the respective financial year, according to provisions with a range of law. "

Four. Article 71 (1) of the recast text of the General Budget Law is amended, with the following wording:

" 1. They may give rise to generations of credit in the expenditure statements of the budgets, the revenue realised in the financial year itself as a result of:

(a) State contributions to the Autonomous Bodies, as well as the Autonomous Bodies and other natural or legal persons to the State or other autonomous bodies, to jointly finance expenditure which by its nature are included in the purposes or objectives assigned to them.

b) Sales of goods and services.

c) Enajenations of quiesced.

d) Loan repayment.

e) Revenue legally affected to perform certain actions.

(f) Revenue from revenue from undue payments made from current budget appropriations.

Generation can only be performed when the corresponding revenue has been made to justify it. "

Five. Paragraphs 3 and 4 are amended and a new paragraph 5 is added to Article 99 of the recast text of the General Budget Law, with the following wording:

Article 99, paragraph 3:

" 3. The public authorities referred to in the additional ninth and tenth provisions of the Law on the Organization and the Functioning of the General Administration of the State, as well as the other entities in the Spanish public sector, will be submitted to the system of control of its economic and financial management by the General Intervention of the State Administration, established in its Regulatory Law, and, in its absence, to that established for the business public entities. "

Article 99, paragraph 4:

" 4. State-owned commercial companies and state foundations shall be subject to financial control, exercised centrally by the General Intervention of the State Administration, in execution of the annual Plan in which its realization. Such a control system shall be compatible with the annual audit of accounts which, where appropriate, may be required in accordance with the provisions of the legislation in force. "

Article 99, paragraph 5:

" 5. The Presidents of the Organisms, public undertakings, state-owned commercial companies, state foundations and other State public entities referred to in this Article, which have a Board of Directors or other body of similar collegiate administration, must raise to the same the reports of financial control which are issued by the General Intervention of the State Administration in accordance with the provisions of Articles 17 and 18 of the present recast text the General Budget Law. "

The rest of the paragraphs in Article 99 of the recast text of the General Budget Law remain with its current wording.

Six. New wording is given to Article 100 (2) of the recast text of the General Budget Law, with the following content:

" 2. The General Intervention of the State Administration shall carry out annually the audit of the accounts of the Autonomous Bodies, the public entities, the public authorities, the entities to which the provisions relate The second and tenth of the Law on the Organization and the Functioning of the General Administration of the State, the mutual accidents of work and occupational diseases of the Social Security and the rest of the state public authorities, the state foundations and state-owned commercial companies in the cases, form and scope established in Article 129 of this Law. "

Seven. Article 119 of the recast text of the General Budget Law is amended, with the following wording:

" 1. The opening of a State Treasury fund account outside the Bank of Spain will require prior communication to the Directorate General of the Treasury and Financial Policy, with the aim of opening and providing for the use. Following the favourable report of the management centre, which will be evacuated within 30 days of the communication, the route will be issued for the start of the relevant procurement file, which will be in line with the provisions of the Royal Legislative Decree 2/2000 of 16 June 2000 approving the recast of the Law on Public Administration Contracts, by negotiated procedure, with a minimum of three offers and without requiring the provision of security definitive.

Awarded, and prior to the formalization of the contract, the Directorate-General of the Treasury and Financial Policy will authorize the opening for a term of three years extendable for three years. The contracts will necessarily contain a clause excluding the right to compensation and respect for the benefit of the public funds established in Article 44 of this Law. It may be agreed that the management costs of the account will be reduced from the interest earned by the account.

2. In the case of accounts that have to be opened abroad, in the name of the Embassies, Permanent Representations or Consulates of Spain, or in the name of organs of the Spanish Agency of International Cooperation, the issuance of the a favourable report referred to in the first paragraph of this Article, for the purpose of procurement. The procurement file shall be in accordance with the same paragraph.

Where it is not possible to obtain at least three tenders, this circumstance must be justified by a report issued by the contracting authority. In these cases, the authorization for the opening of the account, as referred to in the second subparagraph of paragraph 1 of this Article, shall be granted within the maximum period of eight working days from the entry of the application in the Register of the Directorate-General of the Treasury and Financial Policy, after which no express resolution shall be deemed to have been granted.

3. The Directorate-General of the Treasury and Financial Policy shall order the cancellation or cessation of the accounts referred to in the preceding number where it is established that the reasons for the authorization or the failure to comply with the conditions imposed for use.

4. The Directorate-General of the Treasury and Financial Policy may conclude agreements with the credit institutions to determine the operating system of the accounts in which the funds of the State Administration are located and its autonomous bodies and, in particular, the interest rate to which they shall be paid, the fees payable, where appropriate, the means of payment associated with them and the reporting obligations assumed by the credit institutions. '

Eight. New wording is given to Article 125 of the recast text of the General Budget Law, which is as follows:

" The General Intervention of the State Administration is the leading center of public accounting, which is the responsibility of:

a) Propose the Finance Minister with the approval of the General Public Accounting Plan.

b) Promote the exercise of regulatory authority in order to regulate the accountability of entities in the state public sector, and may issue instructions and circulars in this field.

c) Approve partial or special public accounting plans to be drawn up in accordance with the General Public Accounting Plan.

d) Inspect the accounting of the Autonomous Bodies and other entities subject to the General Public Accounting Plan.

e) Establish the functional requirements and, where appropriate, the IT procedures, relating to the accounting information system, to be applied by the State public sector entities subject to the General Plan of Public Accounting.

f) Determine the specifications, procedure and periodicity of the accounting information to be sent to the Central Accounting Office of the General Intervention of the State Administration, by the entities of the state public sector subject to the General Public Accounting Plan.

g) Establish the criteria, procedures and exceptions for centralization in the General Intervention of the State Administration of the database of the accounting information system of public sector entities State subject to the General Public Accounting Plan. "

Nine. Article 126 (e) of the recast text of the General Budget Law is amended, which is worded as follows:

" (e) Develop the national accounts of the units that make up the sector of public administrations, as well as that of public non-financial corporations and public financial institutions, according to the criteria for the institutional delimitation and allocation of operations established in the European System of National and Regional Accounts. '

The rest of the article remains with the same wording.

Ten. Article 129 (1) of the recast text of the General Budget Law is amended, with the following content:

" 1. The General Intervention of the State Administration shall carry out annually the audit of the accounts to be held by the Autonomous Bodies, the public entities, the public agencies, the entities to which the Additional provisions 9 and 10 of Law 6/1997, of 14 April, the Mutual Insurance and Occupational Diseases of Social Security and the rest of the State public authorities. It shall also carry out the audit of the accounts of state foundations and state commercial companies which, not subject to the obligation to audit under their specific legislation, have been included in the annual plan. '

Once. Article 139 (3) of the recast text of the General Budget Law is amended, which is worded as follows:

" 3. For the purposes of paragraph (e) of Article 126, public units shall provide the collaboration and information necessary for the preparation of these accounts, as well as the information necessary to fulfil the obligations. which are fixed by internal and Community legislation in the field of national accounts.

The Autonomous Communities shall supply the information necessary for the measurement of the degree of achievement of the objective of budgetary stability in accordance with the procedure laid down in Organic Law 5/2001 of 13 December 2001. complementary to the General Law on Budgetary Stability.

Local Corporations shall supply the information necessary for the measurement of the extent to which the objective of budgetary stability is achieved in accordance with the procedure laid down in Law 18/2001 of 12 December 2001. Budgetary stability and its implementing regulation. "

Article 67. Budgetary changes.

As provided for in Article 16 of Law 18/2001 of December 12, General of Budget Stability, it will not apply to budgetary changes of any nature, the approval of which will not reduce the capacity of the financing of the State in the financial year, calculated in the form set out in Article 3 (2) of that Law 18/2001.

Article 68. Amendment of Law 21/2001 of 27 December 2001 regulating the fiscal and administrative measures of the new system of financing of the Autonomous Communities of the common regime and cities with Autonomy Statute.

The following provisions of 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 are amended. Status of Autonomy.

One. The following paragraphs are added to Article 7 (2) of Law 21/2001:

" Debtors ' balances which may result from the final settlements of each of the resources referred to in Articles 8 to 15, shall be compensated separately by the Autonomous Communities concerned. first account deliveries to be made to them, for the same resources in which the debtor balance has been produced, or for successive instalments on account of the financial year in which the settlement is carried out, up to its total cancellation.

In the event that any of the above compensation is not fully possible, the outstanding balances will be offset against the possible credit balance of the settlement of the Sufficiency Fund and the account deliveries. for this resource. If the Autonomous Community has a negative Suificiency Fund fixed, the outstanding balance shall be offset against the possible credit balance of the settlement of the autonomic rate of the IRPF and with the deliveries to account for this resource.

In the case where it is not possible to carry out the above compensation with the resources of the financial year in which the liquidation is carried out, the deliveries shall be used for the following financial year. '

Two. Article 16 (1) of Law 21/2001 is amended, which is worded as follows:

" 1. Transfer of new services, extensions or reviews of previous transfer assessments, agreed by the respective Joint Commission and approved by Royal Decree. The revision will be made ex officio by the Ministry of Finance, according to the valuation of the transfer, referred to the base year, to be collected in the respective Royal Decree. The new value obtained by the Sufficiency Fund shall produce effects from the beginning of the financial year following the year in which its review was carried out. However, given that, at the time of the transfer, the ITE that is applied to convert the cash cost to the base year 1999 is provisional, the final value of the Sufficiency Fund caused by the transfer will be adjusted once it is know the final value of the ITE corresponding to the year of the transfer. '

Three. A new transitional provision is added seventh to Law 21/2001, with the following wording:

" By way of derogation from Article 7.3 of this Law, in 2003, the Autonomous Communities shall allocate at least the amount of the health care services to the health care services of the Social Security resources which, in that year, provide for the financing of these services the new system of financing.

For these purposes, the sum of the following amounts shall be considered as the amount of the resources provided by the new system for the financing of such services:

(a) The performance of the year 2003 corresponding to the sale of 35 per 100 of the tax on the Value Added Tax.

b) The yield of the year 2003 corresponding to the sale of 40 per 100 of the liquid collection for the Taxes on Beer, Wine and Beverages Fermentadas, Products Intermedias, Alcohol and Drinks Derived, on Hydrocarbons and on Tobacco Labors.

c) The performance of the year 2003 corresponding to the transfer of 100 per 100 of the liquid collection for the Electricity Tax.

d) The performance of the year 2003 corresponding to the collection for the Special Tax on the Determinated Means of Transportation.

e) The performance of the year 2003 corresponding to the collection by the Tax on Retail Sales of Certain Hydrocarbons.

(f) The part of the 2003 Sufficiency Fund for the financing of the health care services of Social Security. "

Article 69. Application to budget of the balance of operations due to reimbursement of health care expenses in application of social security rules.

The net balance of payments and payments, the management of which is entrusted to the National Social Security Institute, made up of the difference between the collection of healthcare provided during the temporary stay or residence in Spain, insured in countries of the European Union, European Economic Area or other States with which Spain has an agreement including health care in its field of material application and payment of assistance healthcare provided to insured persons in Spain during temporary stay or habitual residence in one of the countries referred to, after deduction of the cost of such management, shall apply to the State Budget during the month of February of the following year to which the balance relates, including the total of operations carried out since the last financial year settlement.

Article 70. Credit generation from the Ministry of Justice.

To address needs arising from the regulatory activity of the Ministry of Justice, credit may be generated in the expenditure statements of Section 13, Program 141B and Program 142A, according to the quarterly revenue from the income of the deposit accounts and the court records, by the amount of the difference between the liquidations carried out by the contracting entity of the service contract for the opening and the management of deposit accounts and (a) the amount of the amount resulting from the application of the monthly average balances; interest rate "Euribor for one month" corresponding.

Section 2. Management in the procurement field

Article 71. Amendment of the recast text of the Law on Public Administrations Contracts, approved by Royal Legislative Decree 2/2000 of 16 June.

The following precepts of the recast text of the Law on Public Administration Contracts, approved by Royal Legislative Decree 2/2000 of 16 June, are amended.

One. A new paragraph, the d), is added to Article 39 of the recast text of the Public Administrations Law, with the following wording:

"(d) In the contests held under Article 183.1 and the 199 of this Law on Public Administration Contracts."

Two. A new additional provision, the 15th, is added to the recast text of the Public Administrations Law, with the following wording:

" Additional Disposition 15th. Records of tenderers.

1. The contracting authority may establish registers of tenderers in which undertakings may register voluntarily, providing the evidence of their personality and ability to act, as well as, where appropriate, the evidence of the representation of those who intend to act on their behalf.

2. Certificates issued by such registers shall exempt from submitting, in each individual invitation to tender, the documents proving the requirements set out in the previous paragraph.

3. In the General Administration of the State, its autonomous organizations, management entities and common services of social security and other public entities, the Ministry of Finance may establish the coordination mechanisms between the records provided for in this provision in order to enable them to be used by the different contracting authorities. '

Three. The second transitional provision of the recast text of the Law on Public Administration Contracts, adopted by Royal Decree-Law 2/2000 of 16 June, is worded as follows:

" Second transient disposition. Review formula.

The government before 30 June 2003 will approve the type of review referred to in Article 104. Until such formulas are adopted, the ones approved by Decree 4650/1970 of 19 December, by Royal Decree 2167/1981 of 20 August, supplementing the previous one, and by Decree 2341/1975, 22 of 22, will continue to apply. August, for Ministry of Defense manufacturing contracts.

The Actual Decrees by which type formulas are approved for the price revision of the works contracts will determine the index or labor indexes that are applicable to the price revision.

Until the approval provided for in the preceding paragraphs is produced, the labor index applicable to the formulas-in force shall reflect monthly on the 85 per 100 of the variation experienced by the index. General national of the Consumer Price Index system, which is developed by the National Statistics Institute. "

Three. A paragraph 1 (1) is added to the final provision of the recast text of the Law on Public Administration Contracts, which is inserted between that referred to in the fourteenth provision and the provision referred to in paragraph 1. Third transitional, with the following wording:

"the additional 15th disposition."

The rest of the section and Disposition remain with the same wording.

Article 72. Amendment of Law 26/1999 of 9 July on Measures to support the geographical mobility of members of the Armed Forces. Military housing leases.

The following precepts of Law 26/1999 of 9 July of Measures to support the geographical mobility of members of the Armed Forces are amended.

One. A new paragraph is added to Article 10 of Law 26/1999, of Measures to support the geographical mobility of members of the Armed Forces, with the following tenor:

"Paragraphs 2 and 3 of this article shall apply to the users of the affected military housing and made available to the Management of Infrastructure and Equipment of Defense."

Two. New wording is given to paragraph (a) of the second provision of Law 26/1999, which is worded as follows:

" (a) The occupied dwellings may be offered to the holder of the contract or, in the event of death of the contract, to the spouse who lived with him at the time of death and, failing that, to the persons who are related to continuation, if they have lived with the holder for the following two years immediately and provided that the dwelling is the habitual residence of the same:

I. Person in the same relationship of affectivity as the spouse;

II. Children of the holder with a disability equal to or greater than sixty-five per cent;

III. Other children of the holder; and

IV. First-degree holder's ascendants.

If there are two or more persons listed in the preceding paragraph, the dwelling may be offered only to one of them, following the order in which they are cited above and the cases of equality between the two children in favour of the lower age.

In cases of housing that by a firm judgment of nullity, separation or divorce, or by judicial decision that so declares, are occupied by person other than the holder of the contract, the disposal of the dwelling such holder shall only be possible provided that all other requirements laid down in this Law are met, the condition of expressly stating in the public deed of sale, the extremes relating to the attribution of the use of the family housing listed in the regulatory agreement approved by the Judge or, failing that, in the measures taken by it, as well as in all the judicial changes rendered by a substantial alteration of the circumstances in accordance with the provisions of Articles 90 and 91 of the Civil Code, and which were produced before the granting of the cited writing.

Without prejudice to the foregoing paragraphs, the occupied dwellings shall be offered to the person who has been assigned to use them by a firm judgment of separation, divorce or invalidity, or by judgment of the court. declare, in the event that it does not constitute the habitual residence of the holder of the contract and that he expressly disclaims to exercise the right of purchase once the offer has been received, or tacitly if within two months of receipt of the contract the offer does not manifest its will to acquire, or will revoke its acceptance, (a) the right to permanent occupation of housing on a special lease and to the right to apply the right of residence as laid down in Article 12 (1) (a) of this Law.

The enablement contained in the preceding paragraphs for the disposal of the dwellings shall not be understood as the right acquired in favour of prospective buyers until they receive the corresponding offer. However, in the case where the person to whom the dwelling is held, in accordance with the first and second subparagraphs of this subparagraph, dies before receiving the corresponding offer, those who follow him in the order If they do not correspond to the right of use for life in accordance with the provisions of Article 6 of this Law, they may continue to be temporarily in the use of housing until such offer is received. "

Three. New wording is given to paragraph 1 (c) of the second provision of Law 26/1999, which is worded as follows:

" (c) The acquisition of the dwelling shall be potential, maintaining the right of the user to the permanent occupation of the house under special lease, as determined in Article 6 of this Law. Except in the case of a transitional occupation of the dwelling provided for in the last subparagraph of point (a) of this paragraph, if, within two months of receipt of the said offer, the person concerned is satisfied, does not manifest its express will of acquisition, the Institute for Housing of the Armed Forces will be able to resolve in full right the contract signed on it, without application to this case the provisions of paragraph d) of the present paragraph. The Minister of Defence shall, in any event, lay down the timetables for sale and order of precedence in accordance with public interests. "

Article 73. Contracts for the transfer of foreign nationals for reasons of expulsion, return or return and for the transfer of prisoners between prisons for reasons of prison policy.

Exceptionally, and for reasons which must be duly justified in the case, for contracts intended to transfer prisoners between prisons for reasons of prison policy or for the transport of foreign citizens to their countries of origin when the corresponding return, expulsion or return orders exist, the processing of the procurement file will only require the approval of the expenditure and the incorporation to the same of the invoice corresponding.

The intervention regime for the expenses arising from these contracts shall be that laid down in Article 95.1 of the recast text of the General Budget Law for minor contracts.

Section 3. Heritage Management

Article 74. Amendment of the text of the Law on State Heritage Bases, approved by Decree 1022/1964 of 15 April.

The following precepts of the articulated text of the Law on State Heritage Bases are amended, adopted by Decree 1022/1964 of 15 April.

One. Two new paragraphs are added to Article 2 of Decree 1022/1964 of 15 April, with the following wording:

" Contracts, conventions and other legal business on property and property rights are governed by the principle of freedom of covenants and, consequently, the public administration may agree to the terms and conditions of the contract. which it has as appropriate, provided that they are not contrary to the public interest, to the legal system, or to the principles of good administration.

In particular, legal businesses aimed at the acquisition, exploitation, disposal or permuse of property or property rights may contemplate the performance by the parties of certain relative ancillary services. to the goods or rights which are the subject of the same or to other goods or rights incorporated in the assets of the Contracting Administration, provided that the fulfilment of those obligations is sufficiently guaranteed. These mixed or complex businesses shall be dealt with in a single file, governed by the rules corresponding to the legal assets business constituting its principal object. "

Two. A new paragraph is added to Article 24 of Decree 1022/1964 of 15 April, with the following wording:

" If the goods were acquired under the condition or modality of their permanent affectation to certain destinations, they shall be deemed to have been fulfilled and consummated when they have served the same and although they shall leave the be in a situation of public interest. "

Three. Two new paragraphs are added to Article 63 of Decree 1022/1964 of 15 April, with the following wording:

" The body competent to dispose of the goods or rights may accept the deferred payment of the selling price for a period not exceeding ten years and provided that the payment of the deferred amounts is sufficiently guaranteed by means of an explicit resolutive condition, mortgage, bank guarantee, insurance or other sufficient security on the market. The deferral interest may not be less than the legal interest of the money.

Lease contracts may be concluded with an option to purchase State Heritage buildings subject to the same rules of jurisdiction and procedure applicable to enajenations. "

Four. Article 65 of Decree 1022/1964 of 15 April is amended to read as follows:

" 1. Litigious assets of the State's Heritage may be used provided that the following conditions are met:

(a) In the case of sale by auction, in the Statement of Bases, explicit and detailed reference will be made to the object, parts and reference of the specific dispute affecting the good and the full assumption must be foreseen, the successful tenderer, the risks and consequences arising from the dispute.

(b) In the legally intended cases of direct sale, it must be stated in the dossier that the acquirer is aware of the object and scope of the dispute and that he knows and assumes the consequences and risks derivatives of such a dispute.

In both cases, the assumption by the acquirer of the consequences and risks arising from the dispute will necessarily appear in the public document in which the disposal is formalised.

2. If the dispute arises after the initiation of the disposal procedure and is at a stage where compliance with the provisions of the previous paragraph is not possible, the proceedings shall be rolled back to the stage permitting compliance with the above mentioned numbers.

3. The good shall be considered to be litigious since the competent authority for the disposal has formal record of the exercise of the relevant action and its contents.

4. The suspension of auctions, once announced, may only be carried out by the Order of the Minister of Finance, which is founded on authentic documents proving the origin of the sale. "

Five. A second paragraph is added to Article 74 of Decree 1022/1964 of 15 April, with the following wording:

"The assignment will be formalized in administrative document, which will be sufficient title for registration in the Land Registry."

Six. A final paragraph is added to Article 95 of Decree 1022/1964 of 15 April, with the following wording:

" The movable property may be transferred free of charge by the respective Department or Agency to other public administrations or to public or private non-profit institutions or institutions, without the intended limitations in Section 5, Chapter 1 of Title II, of this Law, where it would not have been possible to sell or swap them, or where it is considered in a reasoned manner that they do not reach 25% of the value they had at the time of their acquisition. If the transfer is not possible or does not proceed, its destruction may be agreed. '

Seven. A final paragraph is added to Article 125 of Decree 1022/1964 of 15 April, with the following wording:

" However, the change of destination of the movable property of the State will be carried out by the departments themselves interested in the same, through the formalization by the same of the corresponding minutes of delivery and receipt, which shall constitute sufficient title for the respective casualties and high in the inventories of movable property of the Departments. "

Article 75. Program of digitalization, conservation, cataloging, dissemination and exploitation of the elements of the Spanish Historical Heritage.

One. With the name "patrimonio.es", the Ministries of Education, Culture and Sport and Science and Technology are entrusted, through the business public entity Red.es the design and implementation of a program of digitalization, conservation, cataloging, dissemination and exploitation of the elements of the Spanish Historical Heritage.

The objective of this program is to guarantee the access of the greatest possible number of citizens to these goods, to encourage the presence of quality content in Spanish in the network, to contribute to the proper conservation and cataloging of heritage elements, contributing to the promotion of quality tourism and facilitating the proper use of goods digitised by the scientific and research community, as well as by the academic and school community, for which it is entrusted its design and execution to public bodies.

Two. In order to achieve this objective, the Ministry of Education, Culture and Sport and the Ministry of Science and Technology will jointly develop a plan to digitalize and disseminate the elements of the Spanish Historical Heritage, which will be used to through a collaboration agreement between the two ministries.

It is for the business public entity Red.es, as an instrumental entity of the Secretariat of State of Telecommunications and for the Information Society, the implementation and implementation of this plan.

Three. The public entity in charge of the implementation of the digitisation plan shall establish appropriate mechanisms to ensure the participation of other public administrations in the holding of goods which are capable of digitisation, as well as of those other public or private entities whose participation is appropriate to achieve the objective of the programme.

Four. The business public entity shall manage and operate the digitised funds under the conditions to be determined in the partnership agreement and shall comply with the guidelines laid down by the Ministry of Finance.

Five. The Ministry of Science and Technology may reach agreements with other public or private entities, in the terms provided for in this provision, for the extension of the digitisation program to other goods of cultural interest whose ownership corresponds.

Section 4. Expropriation Management

Article 76. Amendment of the Compulsory Expropriation Act of 16 December 1954.

The following precepts of the Compulsory Expropriation Act, dated 16 December 1954, are amended:

One. Two new paragraphs are added to Article 51 of the Compulsory Expropriation Act of 16 December 1954, with the following wording:

" For the purposes of the provisions of Article 91.2 of the Organic Law 6/1985 of July 1, of the Judicial Branch, and 8.5 of Law 29/1998 of July 13, of the Jurisdiction-Administrative Jurisdiction, they will only have the consideration of places whose access depends on the consent of the holder, in relation to the occupation of the expropriated real estate, in addition to the domicile of the natural and legal persons under the terms of Article 18.2 of the Constitution Spanish, closed premises without access to the public.

With respect to other buildings or parts thereof in which the conditions set out in the preceding paragraph are not met, the expropriating Administration may enter and take ownership directly from them, once the conditions have been met. formalities established in this Law, seeking from the Government Delegate, if necessary, the assistance of the State Security Forces and Corps to carry out their occupation. "

The rest of the article continues with the same content.

Two. Article 52 (6) of the Compulsory Expropriation Act is amended, which is amended as follows:

" 6. Where the deposit is lodged and paid or, where appropriate, the prior compensation for damages, the Administration shall immediately occupy the good in question, taking into account the provisions of the second and third subparagraphs of the Article 51 of this Law, which must be done within the maximum period of 15 days, without the holder being allowed to enter into an interagency to retain and recover. "

CHAPTER II

From the organization

Section 1. State General Administration and Public Bodies

Article 77. Amendment of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State.

Article 29 (1) and (3) of Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of the State are amended, with the following wording:

" 1. In each province and under the immediate dependence of the Delegate of the Government in the respective Autonomous Community there will be a Subdelegation of the Government that will be appointed by the one by the procedure of free designation among career officials of the State, of the Autonomous Communities or of the local authorities, to which the title of Doctor, Licensed, Engineer, Architect or equivalent is required for their entry.

In the uniprovincial Autonomous Communities in which there is no Subdelegate, the Government Delegate will assume the powers that this Law attributes to the Government Subdelegates in the provinces.

May be created by Royal Decree Subdelegations of the Government in the Autonomous Communities of the Autonomous Communities, and for this reason circumstances such as the population of the territory, the volume of management or their Geographical, social or economic singularities. "

" 3. In the provinces in which the seat of the Government Delegations is not to be radiated, the Deputy Government Delegate, under the direction and supervision of the Government Delegate, shall exercise the following powers:

(a) The protection of the free exercise of rights and freedoms, guaranteeing citizen security, all within the state competences in this field. For these purposes, he will lead the State Security Forces and Corps in the province.

b) The direction and coordination of civil protection in the province.

In the province in which the seat of the Government Delegation is located, the Deputy Government delegates will be able to exercise the above powers, after delegation of the Government Delegate, and in any case under the leadership and monitoring of the same. "

Article 29 (2) is worded in the same way.

Article 78. Amendment of Law 1/1996 of 10 January of Free Legal Assistance. Free Legal Assistance Committees.

The following precepts of Law 1/1996, of January 10, of Free Legal Assistance are amended.

One. Article 9 of the Law on Legal Aid is amended, which will be worded as follows:

" Article 9. Free Legal Assistance Commission.

In each provincial capital, in the cities of Ceuta and Melilla and in each island in which there are one or more judicial parties, a Commission of Free Legal Assistance will be constituted as a responsible organ, in its corresponding territorial scope, to carry out the recognition of the right regulated in this Law.

However, the competent authority in the Autonomous Community may determine a different territorial scope for the Commission.

Also, in relation to the Courts and Courts with jurisdiction throughout the national territory, a Central Commission of Free Legal Assistance under the General Administration will be constituted in the capital of the State. of the State. "

Two. Article 10 of the Law on Legal Aid is amended, which will be worded as follows:

" Article 10. Composition of the Free Legal Assistance Commissions.

1. The Central Commission for Free Legal Assistance will be chaired by a member of the Fiscal Ministry, appointed by the State Attorney General, and composed by the Dean of the Bar Association and the Association of Attorneys of Madrid, or the Lawyer or Procurator who they appoint, a State Advocate and an official of the Ministry of Justice belonging to Group A Corps or Escalas, who will also act as Secretary.

2. The Legal Assistance Committees that are dependent on the Autonomous Communities shall be composed of a member of the Fiscal Ministry, appointed by the Chief Prosecutor of the Superior Court of Justice or the Provincial and Integrated Court. in addition to the Dean of the Bar and the College of Attorneys, or the Attorney or the Attorney they appoint, and by two members who appoint the Public Administrations on which they depend. The competent authority of the Autonomous Community shall determine which of its members shall hold the Presidency and the Secretariat.

3. In the Free Legal Assistance Committees under the General Administration of the State, the members of the public administration shall be a State Advocate and an official of the Ministry of Justice of the State of Group A Bodies or Scales, who will also act as Secretary.

In the provinces where there is more than one Bar Association or of Attorneys, the representative of these Corporations in the Commission will be appointed by common agreement by the Dean of those.

When the volume of cases or other justified circumstances advise, delegations of the Provincial Commission of Free Legal Assistance may be set up, with the composition and scope of action to be regulated. determine and ensure, in any case, the homogeneity of criteria for recognising the right to free Legal Assistance. "

Article 79. Amendment of Law 50/1998 of 30 December 1998 on fiscal, administrative and social measures. Defense Infrastructure Management.

A new paragraph, the fourth paragraph, is added to Article 71 (6) of Law 50/1998 of 30 December 1998 on fiscal, administrative and social measures, with the following wording:

"Once the auctions have been announced, they can only be suspended at the order of the Minister of Defense, founded on feisty documents proving the impropriety of the same."

Article 80. Amendment of Law 23/1998 of 7 July of International Cooperation for Development. Spanish Agency for International Cooperation.

An additional new provision is added, the fourth, to Law 23/1998, of International Cooperation for Development, in the wording given by Law 24/2001, of December 27, of Fiscal, Administrative and Order Measures social, with the following wording:

" Additional provision fourth. Delegation of powers in the diplomatic missions and consular offices of Spain abroad.

The Spanish Agency for International Cooperation may delegate the exercise of the powers conferred to it by this Law, including those mentioned in the third provision, in the diplomatic missions and offices. Spain's consular post, especially in those countries where it does not have its own management bodies.

The Government is empowered to make any provisions necessary in order to implement and develop the provisions of this additional provision. "

Article 81. Center for Legal Studies of the Administration of Justice.

One. The Center for Legal Studies of the Administration of Justice, in addition to carrying out the functions assigned to it in Article 434.2 of the Law of the Judiciary 6/1985, of July 1, of the Judicial Branch, will be able to collaborate in the continuous formation of the State lawyers in the framework of the plans to be drawn up by the State Advocate General.

Two. The Centre for Legal Studies may also develop courses of specialisation for legal professionals and conclude agreements with other public or private entities.

Three. The Centre for Legal Studies of the Administration of Justice may issue evidence of formal qualifications for training courses.

Article 82. 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).

One. New wording is given to Article 82 (2) of Law 4/1990, of 29 June, of the General Budget of the State for 1990, which will have the following wording:

" Two. Without prejudice to the powers conferred on the Ministries of Defense and the Interior by Royal Decree-Law 12/1978 of 27 April, the following functions are entrusted to the Ente:

(a) Management, management, coordination, exploitation, conservation and management of public airports of a civil nature, as well as aerodromes, heliports and other areas suitable for air transport management is entrusted to it and the services concerned to them; the coordination, exploitation, conservation and management of the civil areas of the air bases open to civil traffic.

(b) Project, implementation, direction and control of investments in the infrastructure and facilities referred to in the previous heading.

(c) Management, management, coordination, exploitation, conservation and management of the facilities and networks of aeronautical telecommunications systems, navigation aids and air traffic control.

(d) Project, implementation, management and control of investments in infrastructure, facilities and networks of aeronautical telecommunications systems, navigation aids and air traffic control.

e) Proposal for the planning of new aeronautical infrastructures, as well as modifications of the airspace structure.

f) Development of the order and security services in the facilities it manages, as well as participation in specific teaching related to air transport and subject to the granting of official license, all this is without prejudice to the privileges assigned to the Directorate-General for Civil Aviation. "

Two. The business public entity "Spanish Airports and Air Navigation" (AENA) shall be charged for the use by third parties of the airfields, heliports and other areas suitable for air transport, the management of which is entrusted to it, as well as for the services provided by the same in the above enclosures, the fee for the provision of services and the use of the airport public domain established in Law 25/1998 of 13 July, amending the Law of the Fees State and Local and the Reordering of the Public Character Benefits, the fee The law of the European Parliament and of the Council of the European Parliament, 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 Rate of approach regulated in Law 24/2001 of 27 December of Tax, Administrative and Social Order Measures.

To that end, the taxable facts of the above mentioned charges, as they are currently drafted only to airports, are also extended to aerodromes, heliports and other air transport areas which are managed by AENA.

For the purposes set out in the preceding paragraphs, the aerodromes, heliports and other air-transport areas which AENA manages shall be included in the group D of the classification referred to in the Article 5 (2) of Law 25/1998, in the third category of the classification contained in Article 11 (7) of Law 14/2000 and in the third group of the classification contained in Article 22 (7) of the Law 24/2001, groups and category in which the airports managed by AENA will also be included which are not expressly included in another group or category.

Article 83. Amendments to Law 39/1995 of 19 December of the Organization of the Center for Sociological Research.

Article 5 of Law 39/1995 of 19 December of the Organization of the Center for Sociological Research is amended.

One. The title of Article 5 of Law 39/1995 of 19 December of the Organization of the Center for Sociological Research is hereby amended, as follows:

" Article 5. Principle of action and legal regime of investigation by means of surveys. "

Two. A second paragraph is added to Article 5 of Law 39/1995 of 19 December of the Organization of the Center for Sociological Research, with the following text:

" The functions provided for in this article which are performed by entities as well as by interviewers or coordinators of the Centre's field network shall be considered as falling within the meaning of Article 196.3 (e) of the Law on Contracts of Public Administrations, and shall be governed by that Law. "

Article 84. Amendment of Law 16/1989 of 17 July on the Defence of Competition.

The following precepts of Law 16/1989, of 17 July, of Defense of Competition are amended:

One. A new second subparagraph is added to Article 56 (1), with the following wording:

" When the Court of Defense of the Competition returns a file on the basis of an estimate of an appeal against an agreement of withdrawal or for the practice of the proceedings provided for in Article 39 of this Law, the Defence of the Competition shall have a maximum period of six months, from the notification of the Court's decision, to carry out the supplementary instruction necessary to complete the clarification of the facts and determine responsibilities. "

Two. Article 48 (4) is amended, with the following wording:

" 4. The Court shall, in compliance with the foregoing procedure, decide within the next 10 days, without being able to exceed three months from the time of the appeal until the decision has been made and notified. Where an appeal against an agreement on the withdrawal or filing of the Competition Defence Service is lodged, the maximum period for issuing and notifying the decision of the appeal shall not exceed 12 months from the date of interposition. "

Article 85. Amendment of Law 17/1975 of 2 May of the creation of the Autonomous Body Registry of Industrial Property, as amended by the additional provision of Law 17/2001 of December 7, of Law 17/2001 of 7 December. Spanish Patent and Trademark Office.

Article 4 (1) of Law 17/1975 of 2 May 1975 on the creation of the autonomous body Registry of Industrial Property, as amended by the additional provision of Law 17/2001 of 7 May, is amended. December, from Marks, which is worded as follows:

" 1. The President of the Agency shall be the head of the higher or executive body of the Ministry of Association of the Spanish Patent and Trademark Office, in accordance with the provisions of its Statute. "

Section 2. State-owned Mercantile Companies

Article 86. Amendment of Law 53/1999 of 28 December, amending Law 13/1995 of 18 May 1995 on Contracts of Public Administrations. "Sociedad Estatal de Gestión Inmobiliaria de Patrimonio, Sociedad Anonima" (SEGIPSA).

The second provision of Law 53/1999 of 28 December 1999 on the legal status of the "State Company of Property Management of Heritage, Company,", as amended by Article 52 of the Treaty. Law 14/2000 of 29 December is amended as follows:

One. A new paragraph is added to paragraph 7 of the second provision of Law 53/1999 of 28 December 1999, with the following wording:

"The entrustment may establish that the sale is made with a cash price or by the delivery, in whole or in part, by the acquirer, of other goods or rights."

Two. A new paragraph is added to the second provision of Law 53/1999 of 28 December 1999, with the following wording:

" 8. For the exercise of the powers that the Law and the Regulation of the State Heritage, and its complementary norms, they attribute to the Ministry of Finance, to the Directorate General of State Heritage and to the Provincial Delegations of Economy and These bodies may request from SEGIPSA the valuation or valuation of assets, the issuance of reports on their physical situation, urban planning or other circumstances relating to them, the conduct of démarches for their acquisition or require from it the technical advice or support they consider suitable for the most agile and effective exercise of these powers, having SEGIPSA for these purposes the technical service character of those bodies. The same actions may apply from SEGIPSA to the Ministry of Labour and Social Affairs, in respect of the assets of the Union Heritage Site, and the bodies and entities referred to in paragraph 1 of this provision. "

Article 87. Amendment of Law 66/1997 of 30 December 1997 on fiscal, administrative and social measures. "Enterprise of Agricultural Transformations, Anonymous Company" (TRAGSA).

A new paragraph, the Seven, is added to Article 88 of Law 66/1997, of December 30, of Tax, Administrative and Social Measures, with the following wording:

" Seven. The contracts of works, supplies, consultancy and assistance and services that TRAGSA and its subsidiaries conclude with third parties, will be subject to the requirements of the Law of Contracts of Public Administrations, concerning advertising, tendering procedures and forms of award, provided that the value of the contracts is equal to or exceeds that of the figures set out in Articles 135.1, 177.2 and 203.2 of the said Public Administrations Law.

The Minister of Agriculture, Fisheries and Food will resolve the complaints against the acts of preparation and award of these contracts, taking the precautionary measures that come and setting, where appropriate, the (b) relevant compensation, and its decisions may be challenged in the case of a judicial-administrative jurisdiction in accordance with Article 2 (b) of Law 29/1998 of 13 July. '

CHAPTER III

Of the administrative procedures

Article 88. Regime sanctioning the holders of points of sale of the commercial network of Lotteries and Gambling of the State.

One.

1. Administrative infringements of the owners of points of sale of the commercial network of Lotteries and Stays of the State the actions or omissions typified in this article, which will be punishable even in the title of simple negligence.

2. The infringements and penalties provided for in this Article may be specified in the provisions of the regulations implementing it, as provided for in Article 129 of Law No 30/1992 of 26 November 1992 on the legal framework of the Public administrations and the Common Administrative Procedure.

3. For the purposes of this Article, points of sale of the commercial network of Lotteries and Stays of the State, both those of the Basic Network, including the Administrations of Lotteries, and those of the Complementary Network, are considered to be provisional, interim or definitive.

4. The holders of the points of sale who carry out the actions or omissions typified as infractions in this article shall be subject to infringing. They shall also be responsible for the actions or omissions made in this article when they are carried out by their employees or collaborators.

Two. The sanctioning authority regulated in this article shall be exercised by the Director-General of the Business Public Entity Lotteries and Gambling of the State.

Three. The sanctioning procedure shall be in accordance with the rules of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, and on the Royal Decree 1398/1993 of 4 August 1998 on the the Rules of Procedure for the exercise of sanctioning powers, without prejudice to the specific rules laid down in this Article.

Four.

1. Where a sanctioning procedure has been initiated, the body competent to impose the sanction may, inter alia, agree on one or more of the following provisional measures:

-Temporal closure of the point of sale.

-Precinct of computer equipment or devices.

2. The measures referred to in the preceding paragraph may be agreed before the initiation of the sanctioning procedure, under the conditions laid down in Article 72.2 of Law No 30/1992 of 26 November 1992 on the legal framework of the Public administrations and the Common Administrative Procedure.

Five.

1. The administrative violations in which the owners of the sales points of the commercial network of Lotteries and State Gambling may incur are classified as minor, serious and very serious.

2. They are minor infractions:

(a) The unjustified absence of the holder, repeatedly, at the point of sale.

b) The lack of decorum of the establishment where it radiuses the point of sale.

(c) Not to display in a visible place of the point of sale the flag announcer, elements of the corporate image, propaganda, advertising, leaflets and other required elements or documents, or to display them without complying with the rules or specific instructions.

d) False due respect and consideration to the point of sale users.

(e) The failure to comply with the obligation of residence of the holder of the point of sale in the locality of his or her destination or in which he was authorized.

f) Non-compliance with regulations and instructions on sales point management, where it does not constitute a serious or very serious infringement.

3. These are serious violations:

(a) Resistance, disobedience or obstruction to the performance of the Lotteries and Gambling inspection services of the State.

b) Carry out reforms in the establishment where they radiating the point of sale without the prior authorisation, when they involve modification of the characteristics which served as the basis for their award.

c) Perform activities other than the authorized one at the point of sale, except where the corresponding authorization is available.

(d) Loss, deterioration or impairment of the goods of Lotteries and Stays of the State transferred for the use of the holders of the points of sale in the exercise of their activity, as well as to assign them to a use other than their function, except in the case of computer equipment or equipment.

e) Conduct promotional or advertising activities by any means of the point of sale or games and bets in violation of specific regulations or instructions or without the authorization of Lotteries and State Gambling.

(f) The undue payment or the total or partial default of prizes when it does not constitute a very serious infringement.

g) The recidivism by the commission of two or more minor infractions within two years from the sanction by firm resolution on the administrative path of the first one.

4. They constitute very serious infringements:

(a) The undue payment or the total or partial default of prizes when serious injury to Lotteries and State Gambling or to third parties is caused.

b) The lack of income in Lotteries and State Gambling of the amounts collected for sale of games and bets.

c) The removal of funds received for payment of prizes or their application to uses other than their function.

d) The assignment of commissions by the holders of the points of sale.

e) The abandonment of the exercise of the authorized activity.

f) The transfer of the ownership of the point of sale without the corresponding authorisation or the transfer of its use by any title.

g) The transfer of the point of sale or the IT elements of the point of sale without the corresponding authorization.

h) The provision of false information or documentation to the Administration.

i) The sale of National Lottery shares and tickets in a different form to that which are or may be authorised.

(j) Loss, deterioration or impairment of the computer equipment or devices of Lotteries and Stays of the State transferred for the use of the holders of the points of sale in the exercise of their activity, as well as to assign them to a different use to its function.

(k) The non-constitution of guarantees, guarantees and other guarantees or their constitution without being subject to the conditions laid down by Lotteries and State Gambling.

(l) The serious and repeated non-compliance with the rules and instructions on the management of points of sale or the obligations imposed on the enabling title for the exercise of the activity, where injury is caused to Lotteries and State or third party bets.

ll) The recidivism by the commission of two or more serious infractions within two years from the sanction by firm resolution on the administrative path of the first one.

Six.

1. The administrative offences covered by this Article shall be sanctioned as follows:

(a) One or more of the following penalties shall be imposed by the commission of minor infractions:

-Apperception in writing.

-Multa up to 600 euros.

(b) One or more of the following penalties shall be imposed by the commission of serious infringements:

-Multa from 600,01 euros to 6,000 euros.

-Suspension for a maximum period of three months of the exercise of the authorized activity.

c) One or more of the following penalties shall be imposed by the commission of very serious infringements:

-Multa from 6,001 euros to 60,000 euros.

-Suspension for a maximum period of six months of the exercise of the authorized activity.

-Revocation of the concession or authorization of the point of sale holder.

Seven. The penalties provided for in the preceding paragraph shall be graduated taking into account the following criteria:

-The reiteration in the commission of violations.

-The intent of the offending subject.

-The economic, commercial and social significance of the infringement.

-The recidivism by the commission of violations of the same nature, when it has been declared by firm resolution.

-The damage to the image of Lotteries and State Gambling.

Eight. The infringements and penalties provided for in this Article shall be prescribed in accordance with the provisions of Article 132 of Law No 30/1992 of 26 November of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

Nine. The provisions of this Article shall be without prejudice to the revocation of the title of entitlement of the holders of the points of sale when any of the causes provided for in the specific legislation are present.

Ten. The Council of Ministers is hereby authorised to update the amount of financial penalties provided for in this Article.

Once. Articles 297 to 303 of the Decree of 23 March 1956 on the General Instruction of Lotteries and any other provisions of the same or lower rank which are contrary to those laid down in this Article shall be repealed.

TITLE V

From the administrative action

CHAPTER I

Administrative Action on Economic Management

Section 1. Insurance

Article 89. Amendment of Law 87/1978 of 28 December of Combined Agricultural Insurance.

The following precepts of Law 87/1978 of 28 December of Combined Agricultural Insurance are amended:

One. Article 3. of Law 87/1978 of 28 December, which is amended as follows:

" One. The risks covered by the insurance cover shall be the damage caused to agricultural, livestock, forestry and aquaculture production due to abnormal variations of natural agents, provided the technical means of control Normal preventive measures could not have been used by those affected by causes not attributable to them or have been ineffective, and they will be: petrisco, fire, drought, frost, floods, wind hurricane or warm wind, snow, frost, excess of moisture, pests and diseases and other climatic adversities.

Two. The risks listed above shall be secured in combination or, exceptionally, in isolation. '

Two. Article 11. of Law 87/1978 of 28 December, is amended as follows:

" One. The contributions from the State to the overall amount of premiums to be met by farmers shall be determined in accordance with the circumstances of each area and crop, in any case, by protecting the most modest farmers from the economy and by taking the necessary measures. collective, fixing the percentage of the contributions per step, according to the value of the production and excluding those that do not require for their economic sufficiency. In any event, the amount of the State's contribution shall not exceed 50%, or less than 20%, of the annual total of the premiums.

Two. The Ministries of Finance and Agriculture, Fisheries and Food, together, will establish, in each case and for each area, with the participation of the organizations and associations of the farmers, the part of the premium to pay for the farmers and the assistance to be provided to the Administration in compliance with this Law and the determinations of the annual plan for agricultural insurance, as well as the budgetary possibilities. "

Article 90. Risks arising from the unfavourable behaviour of prices on the market.

On an experimental basis for the financial year 2003, the risks, as laid down in Article 3 of Law 87/1978, of Combined Agricultural Insurance, will also be extended under the same conditions to the risks arising from the unfavourable price behaviour on the market. For its implementation, a pilot experience shall be established, in a given production and in a restricted geographical area, in the terms established by the Government through the Combined Agricultural Insurance Scheme for the financial year 2003.

Section 2.

Article 91. Preferential right of "Red Eléctrica de España, S. A.".

One. "Red Eléctrica de España, S. A." will have the right of preferential acquisition on the transport facilities defined in Article 35.1 of Law 54/1997 of 27 November of the Electrical Sector, in the event that the owners of the They intended to carry out the transmission to other companies that meet the legal requirements necessary to develop the transport activity in Spain.

Two. The companies that intend to transmit transport facilities from which they are holders must communicate to "Red Eléctrica de España S. A.", the intention to carry out such transmission. For the purposes of "Red Electrica de España, S. A." which may exercise the right of preferential acquisition, the communication of undertakings intending to transmit transport facilities from which they are holders must include the object and scope of the the transmission, price, conditions, possible acquirers and time of the offer.

At the same time, companies that intend to transmit transport facilities from which they are the holders will have to communicate this decision to the General Directorate of Energy Policy and Mines of the Ministry of Economy. copy of the communication to "Red Electrica de España, S. A.".

Within the maximum period of one month, "Red Electrica de España, S. A.", may choose to acquire the facilities, communicating this option to the companies that own the facilities, as well as to the General Directorate of Policy Energy and Mines of the Ministry of Economy.

Three. If the time limit laid down has not been laid down by the Spanish Electricity Network, the undertaking which owns the transport facilities may have carried out the transfer of such facilities to those undertakings. meeting the legal requirements necessary to develop the transport activity in Spain, to which effect the requirements laid down in regulation for the transmission of installations must be complied with, and the compliance with the following requirements by the carrier carrier:

(a) The prior notification requirements referred to in paragraph 2 of this Article, and the respect of the time limits established therein.

(b) The identity of the conditions between the communications referred to in paragraph Two of this Article and the supply of transmission to the acquiring carrier companies.

Four. The administrative authorisation of the transmission may be refused in case of non-compliance with any of the above conditions.

Article 92. Amendment of Law 54/1997 of 27 November of the Electrical Sector.

The following precepts of Law 54/1997 of 27 November of the Electrical Sector are amended.

One. Article 34 (1) of Law 54/1997 of 27 November 1997 is amended as follows:

" 1. The system operator, as responsible for the technical management of the system, shall be responsible for ensuring the continuity and security of the electricity supply and the correct coordination of the production and transport system.

The system operator shall perform its functions in coordination with the market operator, under the principles of transparency, objectivity and independence.

It shall act as an operator of the system a trading company whose shareholding 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 3 per 100 of the share capital or voting rights of the entity, not being able to indicate these actions to any effect.

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 or 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 a dominated entity, 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, and is legitimized for the exercise of the legal actions aimed at making effective the limitations imposed in this precept by the National Energy Commission.

The company acting as the system operator shall develop its technical and transport management activities with adequate accounting separation. "

Two. Paragraph 1 of the ninth transitional provision of Law 54/1997 of 27 November 1997 is amended as follows:

" 1. "Red Eléctrica de España, Sociedad Anonima" shall exercise the functions conferred on the system operator and the transmission system operator in this Law.

The adequacy of the social contributions to the provisions of Article 34.1 must be carried out within a maximum period of 12 months after the entry into force of Law 53/2002 of 30 December 2002 on fiscal, administrative and administrative measures. of the social order, 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 maximum participation limit set out in that Article.

The limitation of the maximum participation referred to in Article 34.1 shall not apply to the participation of the State Society of Industrial Participations, which shall maintain a participation in the capital of "Red Eléctrica de España, Sociedad Anonima", of at least 25 per 100 until 31 December 2003, while maintaining, in any case, a participation of 10 per 100.

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 be applicable. of the defence of competition. "

Article 93. Amendment of Law 34/1998 of 7 October of the Hydrocarbons Sector.

One. Article 52 (3) and (5) of Law 34/1998 of 7 October of the Hydrocarbons Sector are amended as follows:

" 3. To ensure compliance with the obligation to maintain strategic stocks, the corporation may acquire crude oil and petroleum products and enter into contracts with the limits and conditions that are determined to be regulated.

Any provision of strategic stocks by the corporation will require prior authorization from the Ministry of Economy and must be made at a price equal to the weighted average acquisition or market cost, if above, except for the exceptions laid down in Regulation (EU) The corporation shall also account for its stocks at the weighted average cost of acquisition since the acquisition.

The subjects required to maintain minimum security stocks of petroleum products, including liquefied petroleum gases, and natural gas, as well as those forced to diversify gas supplies. natural, they must contribute to the financing of the corporation, by means of the monthly payment to the same of a unit quota for quantity of product sold or consumption in the previous month.

The financial contributions of the obligated subjects will be established on the basis of the budgeted costs incurred by the corporation for the constitution, storage and conservation of strategic stocks, as well as the cost of the other inspection and control activities attributed to it by this Law, the fixing and the amount of which will be carried out by the Ministry of Economy, on a proposal from the corporation, in accordance with the established procedure regulentarily.

This financial contribution should allow the allocation by the corporation, in the terms of certain regulations, of the financial reserves necessary for the proper exercise of its activities.

Subject to the maintenance of minimum security stocks of petroleum products must yield or lease stocks, as well as provide facilities to the corporation, in the form that is determined regulentarily.

Operations for the purchase, sale and lease of strategic reserves, as well as those relating to their storage, shall be in accordance with standard contracts, the model of which shall be approved by the Ministry of Economy. "

" 5. The functions of the corporation will be developed and its organization and operating system will be established. The wholesale operators referred to in Articles 42 and 45 of this Law shall be sufficiently represented in their administrative bodies, the carriers incorporating gas into the system and regulated natural gas traders. Article 58 of this Law, as well as representatives of the Ministry of Economy and the National Energy Commission.

The representatives of the wholesale operators, transporters and marketers indicated in the previous paragraph shall be members of the corporation, shall form part of their Assembly and their vote in it shall be graduated according to the volume of its annual financial contribution.

The President of the Corporation and the voice portion of its governing body to be determined will be appointed by the Ministry of Economy. The holder of the said Department may impose its veto on those agreements of the corporation that infringe the provisions of this Law and provisions of development. "

The rest of the article is left with the current wording.

Two. Point 3 of the fifth transitional provision of Law 34/1998 of 7 October of the Hydrocarbons Sector is amended, with the following wording:

" 3. A consumer who has exercised the rights conferred on him by the condition of a qualified person, may choose to continue acquiring natural gas on the liberalised market or to purchase it from the distributor at tariffs, subject to the conditions which he rules are set. "

The remainder of the transitional provision is with its current wording.

Article 94. Methodology for the approval or modification of the average or reference electricity tariff during the period 2003-2010.

1. In accordance with the provisions of Article 17.2 of Law 54/1997 of 27 November of the Electrical Sector, the Government shall establish, by means of Royal Decree, a methodology for determining the average or reference electricity rate, which may be set an annual ceiling for the increase of that tariff.

2. For these purposes, during the period from 1 January 2003 to 31 December 2010, the determination of the average or reference rate shall take into account at least the following forecasts:

(a) The average forecast energy price for generation facilities under ordinary scheme shall be as follows:

1. For those installations whose authorisation is prior to 31 December 1997 and belonging to companies with the right to charge for transition to competition, it shall be 3,6061 euro cents per kWh.

2. For all other installations, the best forecast of the price of the gas in the financial year concerned shall be considered.

(b) The amount corresponding to the annuity resulting to the linearly recovery of the net present value of the revenue deficit in the liquidation of the regulated activities generated between 1 and 1 shall be included as cost in the tariff. of January 2000 and 31 December 2002.

For the purposes of its settlement and recovery, this cost shall be considered an income of the regulated activities.

(c) The amount corresponding to the annuity resulting in the linearly recovery of the amounts resulting from the revisions set out in the second provision of the Royal shall be included as cost in the tariff. Decree 3490/2000 of 29 December 2000 establishing the electricity tariff for the year 2001 and the Additional Disposition second to Royal Decree 1483/2001 of 27 December 2001 establishing the electricity tariff for the year 2002.

For the purposes of its settlement and recovery, this cost shall be considered an income of the regulated activities.

Section 3. Financial and Monetary System

Article 95. Amendment of Law 6/2000 of 13 December approving urgent fiscal measures to stimulate family savings and small and medium-sized enterprises.

The first subparagraph of paragraph 1 of the second provision of Law 6/2000 of 13 December 2000 laying down urgent fiscal measures to stimulate family savings and small and medium-sized enterprises is amended, which is worded as follows:

" 1. A line of support for the capitalisation of technology-based companies will be created, the purpose of which will be the financing of the participation in the capital of companies with high technological content by financial institutions whose social object is temporary participation in the capital of non-financial undertakings.

These financial institutions must be, if legally required, registered with the National Securities and Exchange Commission and/or supervised by the Banco de España. "

Article 96. Investor compensation schemes.

One. The following amendments are made to the Law 24/1988, of July 28, of the Stock Market, as amended by Law 37/1998 of 16 November, of reform of the Law of the Market of Securities.

1. Article 77 (1) and (2) shall be worded as

:

" 1. An Investment Guarantee Fund shall be set up to ensure the coverage referred to in paragraph 7 of this Article for the purpose of carrying out the services provided for in Article 63, as well as for the supplementary deposit and administration of financial instruments.

2. The Investment Guarantee Fund shall be constituted as a separate property, without legal personality, whose representation and management shall be entrusted to a management company which shall have the form of a public limited liability company, and the capital of which shall be distributed among the (a) investment services firms in the same proportion as they make their contributions to the Fund. '

2. Paragraphs (a) and (b) of Article 77 (5) are deleted.

3. Paragraphs (e) and (f) of Article 77 (8) shall be worded as follows:

"e) The rules for determining the amount of contributions to be made by the attached entities, which shall be sufficient for the coverage of the security provided."

"f) The periodicity with which the contributions and the payment system should be made."

4. An additional 19th provision is added with the following wording:

" Additional 19th Disposition.

1. The Management Companies of Carteras must join the Investment Guarantee Fund in accordance with the regime established in the regulations in force on the matter, being exempt from the obligation to hire insurance civil liability.

2. References to the Companies and Securities Agencies contained in the provisions referred to in the preceding paragraph shall be construed as being made to all investment firms.

3. The accession of the Portfolio Management Societies to the Investment Guarantee Fund shall be made before 1 February 2003. '

Two. The following articles of Royal Decree 948/2001 of 3 August 2001 on investor compensation schemes, which will be drawn up as follows:

(a) Article 1 (2).

" 2. In the terms and with the limits set out in this Royal Decree, these compensation schemes shall be intended to provide investors with cover when they are unable to obtain from an investment firm or an entity Credit:

-the reimbursement of the amounts of money that correspond to them and that they have in deposit for the realization of investment services or

-the return of the securities or financial instruments belonging to them and which they hold, manage or manage on behalf of the investor for the purpose of carrying out investment or business services supplementary deposit and administration of securities or financial instruments. '

(b) Article 3 (1).

" 1. The investment services companies referred to in Article 64.1 of the Securities Market Act shall be attached to the Investment Guarantee Fund, with the exception of those they manage organised trading systems. '

c) Article 8.

" 1. Entities attached to the Investment Guarantee Fund are required to comply with the economic regime of the annual contributions and duties regulated in this Article, so that the Guarantee Fund can fulfil its obligations vis-à-vis the the investors imposed by this rule.

2. The attached entities shall make an annual contribution equal to the sum of the following amounts:

A) A fixed amount corresponding to the following scale: EUR 20,000, for investment firms whose gross revenue from fees is less than EUR 5 million; 30 000, if they are between 5 and € 20 million, and 40,000 when they are over € 20 million.

B) 2 per thousand of the money, plus 0.05 per thousand of the effective value of the securities and financial instruments on them deposited or managed, corresponding to clients covered by the guarantee.

C) The result of multiplying the number of customers covered by the guarantee by 0.15 per thousand of the minimum amount referred to in Article 6.1.

3. The Minister for Economic Affairs and, with his express rating, the CNMV shall determine the accounting items and statistical data to be included in the calculations of the annual contributions. The Minister for Economic Affairs may also, on a proposal from the CNMV, agree to the reduction of the amounts and percentages referred to in this Article where the assets of the fund are sufficient for the fulfilment of their purposes. In any event, the contributions shall be suspended, where the assets not committed in the operations of the object of the fund exceed that resulting from multiplying the maximum coverage provided for in Article 6.1 by 5% of the number of customers covered by the guarantee of the total number of entities attached to the Fund in the previous financial year.

4. The management company shall determine the provisional amount of the annual contribution of each entity adhered to the information which, following the instructions set out in this connection, is provided by the service undertakings of the investment in data relating to the year preceding the year to which the annual budget relates, in accordance with the following procedure:

(a) For the accounts or positions of investors ' money, the average of the balance sheet balances shall be taken as the average value at the end of each of the months of the financial year in which the attached entity has had the the obligation to send financial statements to the CNMV.

(b) For financial securities and instruments, the value of trading on the last trading day of the year on the relevant secondary market of those securities accounts or positions shall be taken as the basis of cash value; or financial instruments of existing investors at the end of the financial year. Where securities and financial instruments not traded on a secondary market are included in the latter, their calculation basis shall be given either by their nominal value or by the value of the reimbursement, which is more appropriate to the type of value or financial instrument of the in question, unless otherwise more significant value has been declared or is recorded for the purposes of its deposit or registration.

In order to provide the necessary information for the preparation of the annual budget and for the calculations of the contributions of the attached entities and other information contained in that budget, the management company collect as much data as necessary from the institutions attached to the Fund.

5. The annual contributions of investment firms shall be calculated and materialized from the closing date of each financial year in at least two disbursements, in the percentages fixed by the management company of the fund in the light of the needs of the same. Contributions shall always be made in cash and shall not be referred back to the contributing entities.

The management company shall draw up an annual budget, which shall coincide with the calendar year, which shall include the amount of the management fee in favour of the management company, the provisional amount of the annual contribution to be paid required of the attached entities and, where appropriate, any financing. This budget shall incorporate the explanatory detail of the provisional annual contribution payable to each attached entity. The annual budget must also include a description of the method of calculating the amount envisaged as the minimum initial contribution to be made to the newly created resident investment firms or, where appropriate, to the new branches. of foreign companies, which can be incorporated into the fund in the course of the year.

The approval of the annual budget with the provisional calculation of each entity's contribution and the other information to be incorporated must be carried out by the management company before 31 March of each year. year and the first disbursement of the annual contribution by the attached entities will take place before 31 May on the basis of the provisional calculations. The second disbursement shall be made before 30 September, after adjustments which are necessary as a result of the final calculation of the contribution of each attached entity, once the final audited information of the latter is considered. exercise closed.

6. Once the annual budget has been approved by the management company, the management company shall forward it to the CNMV for approval within 30 calendar days of its receipt.

7. Where the management company of the fund provides that the assets and financing available to it in the course of a financial year are insufficient for the performance of its tasks and duties, the Board of Directors of the Fund shall the management company must take the necessary measures to remedy the financial imbalance, and may require the institutions to carry out the necessary derrams. These branches shall be distributed among the entities attached to the same proportion as their contributions to the Fund in the three preceding financial years or since the institution has acceded to the fund, where that period has not been completed, these effects as the first accounting year 2003, and must be carried out on the date established by the management company, subject to the knowledge of the CNMV. The amount of the branches shall not exceed the amount necessary to eliminate the imbalance.

8. The non-committed equity of the fund shall be materialised in public debt or in other assets of high liquidity and low risk.

9. In the case of branches of investment firms with registered offices in another State, the CNMV shall consult with the competent authority of the State of origin of the branch before determining the amount of its contribution. In any event, the CNMV shall take into account the level of coverage provided by the guarantee system of that State. '

(d) The third subparagraph of Article 12 (3).

" In any case, the attached entities that do not make the contributions to the fund within the time limits shall be applied to them:

(a) a surcharge of 20 per 100 on the amount of the outstanding contribution, which shall be made effective at the time of such contribution; and

(b) interest on late payment calculated at twice the legal interest rate of the money on the amount of the outstanding contribution.

Except for such surcharge and interest shall be excluded from entities that are declared to be in suspension of payments. "

e) The last paragraph of Article 17.

"The social capital of the management company shall be distributed among the investment service companies attached to the Fund, in the same proportion as their contributions to the Fund."

(f) Article 19 (3).

"The management company shall submit its annual accounts and those of the fund to an audit report, as set out in Article 86 of the Securities Market Act."

g) A last paragraph is added to Article 21.

" The members of the Board of Directors and the number of persons working in the management company shall be obliged to keep secret of how much information they know by virtue of their participation in the tasks of the fund, not being able to make use of the same for purposes other than those related to the exercise of his office. "

Three. The Government is hereby authorised to amend the provisions of this Article by way of Royal Decree.

Four. The precepts affected by the first paragraph of this Article are included in the authorization made by the fourth final provision of Law 44/2002, of 22 November, of Measures of Reform of the Financial System, so that, within the One year since the entry into force of this Law, the Government will produce the recast text of Law 24/1988 of 28 July of the Stock Market.

Article 97. Amendment of Law 10/1975 of 12 May on the regulation of metallic coins.

The following precepts of Law 10/1975, of 12 May, of regulation of metallic currency are amended.

One. Article 5. of Law 10/1975 is amended, which is worded as follows:

" The coins will be minted on behalf of the State in the National Mint and Timbre-Real Casa de la Moneda, with the Ministry of Economy being authorized to grant the advances to cover the respective costs of production.

If for reasons of urgency or when circumstances so require, the National Mint and Timbre-Real Casa de la Moneda, prior to authorization from the Directorate General of the Treasury and Financial Policy, may contract with public or private, national or foreign enterprises or entities, some or all phases of the manufacturing process. "

Two. Three new articles, 9, 10 and 11, are added to Law 10/1975, with the following wording:

" Article 9.

1. The reproduction for advertising purposes of coins which have or may have legal tender and commemorative, special or collection coins, without authorization from the Directorate-General of the Treasury, shall be taken into account for the purposes of administrative infringement. Financial Policy.

2. The reproduction for commercial purposes or for the sale of coins that they have had, have or may have legal tender and commemorative coins, special or collection, without authorization from the Directorate, will have the consideration of administrative infringement. Treasury General and Financial Policy.

3. The issue, manufacture, storage, placing on the market, import and distribution, without authorization of the Directorate-General of the Treasury and Financial Policy, of medals, medallions, tokens and monetiform objects, or containing them, commemorative with a specific facial or monetary value, using for such purposes the signs or symbols of:

(a) The European Union, in particular the entry "euro" or "euro cent", the euro symbol or similar symbol combined with an indication of the nominal value, or an identical or similar design, in whole or in part, to which it appears on the common face or the national face of the euro coins or that which is officially fixed for the minting of such coins in the future.

b) The Crown.

c) Public administrations or public bodies linked to or dependent on them.

d) The mark of Ceca.

(e) Other institutions of the State without prior authorisation from the relevant holding institution.

4. The conduct of the activities described in paragraphs 1, 2 and 3 shall also be regarded as an administrative infringement, subject to the conditions laid down in the authorisation by the Directorate-General for the Treasury and Financial. "

" Article 10.

1. The administrative offences referred to in the previous Article shall be classified as very serious, serious and minor in accordance with this Article.

2. They will be very serious violations when:

a) Cause damage to the monetary system, public heritage, or institutional image.

b) The volume of sales made exceeds 10,000 units.

c) Induce severe confusion in consumers or users.

d) The use of the Ceca brand.

e) A severe violation is extended for more than one year.

f) The recidivism in the commission of a serious violation.

3. They will be serious violations when:

a) Pueda induce confusion in consumers or users.

b) The volume of sales made exceeds 100 units.

c) Bad faith is appreciated.

d) A minor violation is prolonged for more than one year.

e) The infringer gains an advantage over other entrepreneurs.

f) The recidivism in the commission of a minor infraction.

4. They will be minor infringements when they do not merit serious or very serious qualification.

5. The Directorate General of the Treasury and Financial Policy, subject to the sanctioning procedure applicable to the subjects acting on the financial markets, approved by Royal Decree 2119/1993, to the procedure for the exercise of the power sanctioning, approved by Royal Decree 1398/1993 and the principles laid down in Law 30/1992, of the Legal Regime of Public Administrations and of the Common Administrative Procedure, will impose, to those who are responsible for the administrative offences described in the preceding paragraphs, the following penalties:

(a) Very serious infringements shall be punishable by a fine from 200,000 to EUR 600,000 or the amount of the benefit obtained.

(b) Serious infringements shall be punishable by a fine from 1,000 to 199,999 or the duplication of the benefit obtained.

(c) The minor infractions shall be punishable by a fine of up to 999 euros or the duplication of the benefit obtained.

6. The Directorate-General of the Treasury and Financial Policy, without prejudice to the provisions of the foregoing paragraphs, may impose periodic penalty payments of 300 to 12,000 euros per day in bimonthly periods, in order to ensure the immediate cessation of the acts and conduct prohibited or carried out without authorisation.

7. The very serious infringements provided for in this Law will be prescribed within three years from the date of the commission of the infringement; serious infringements, within two years and minor infringements, within one year. The action to require compliance with the penalties shall be prescribed at the age of three years, beginning with the limitation period from the day following that in which the judgment for which the penalty is imposed becomes final. The limitation period for infringements and penalties shall be interrupted and, where appropriate, shall resume in accordance with the terms of Article 132 of Law No 30/1992 of 26 November 1992 on the Legal Regime of the General Administration and the Rules of Procedure. Common Administrative.

8. The infringements and penalties provided for in this Article shall be without prejudice to other responsibilities which may, where appropriate, be established in the different areas and jurisdictions concerned. "

" Article 11.

The Minister of Economy, by means of a Ministerial Order, may update the amounts of the sanctions provided for in this Law in order to bring them into line with the changes in consumer price indices. It may also lay down the conditions for the use of coins for advertising or commercial purposes. "

Article 98. Amendment of Law 26/1988 of 29 July on Discipline and Intervention of Credit Entities.

A new additional provision, the 15th, is added to Law 26/1988, of July 2, on Discipline and Intervention of Credit Entities, with the following wording:

" Additional Disposition 15th.

When the competent bodies of the Autonomous Communities, and Agencies or Entities which are dependent on them, in the exercise of their powers in relation to Savings Banks or other entities, seek the collaboration of auditors or accounts audit firms to carry out, in the exercise of those powers, work other than those of audit as referred to in Article 1 of Law 19/1988 of 12 July of Audit of Accounts, the the provision of collaboration in the exercise of those powers shall be incompatible with the implementation at the same time or in the five years prior to or after any audit of accounts in these same entities or their related companies, without prejudice to the provisions of Article 8 of the Audit of Accounts Act. '

CHAPTER II

Administrative Action in Infrastructure and Transport

Section 1. Ports and Merchant Marine

Article 99. Amendment of Law 27/1992, of 24 November, of Ports of the State and of the Merchant Navy.

New wording is given to paragraph four (1) and 4 (2) (a) and (c) to the additional provision of the fifteenth paragraph of Law 27/1992 of 24 November, which is worded as follows:

One. Paragraph 4. 1.

" Four. Requirements for the registration of shipping companies and ships.

1. Shipping companies which have their effective control centre in the Canary Islands may apply for registration in the Special Register, or which, in the rest of Spain or abroad, have a permanent establishment or representation in the Canary Islands. The Canary Islands, through which they will exercise their rights and fulfil their obligations under the legislation in force.

For the registration of the shipping companies, only the contribution of the certificate of their registration in the Mercantile Register will be necessary where it is reflected that the social object includes the economic exploitation of ships merchant under any mode that ensures availability over the entire ship. "

Two. Paragraph four (2) (a):

" 2. The undertakings referred to in the preceding number may apply for registration in the Special Register of vessels which meet the following requirements:

(a) Type of vessel: any civil vessel suitable for navigation with a commercial purpose, excluding those engaged in fishing, whether or not the ships are built or under construction. "

Three. Paragraph 4 (4) (c):

" (c) Title of possession: the shipping companies shall be the owner or financial tenant of the vessels whose registration they are applying for; or have the possession of those under contract for the bare-hulled another title bearing the control of the ship's nautical and commercial management. "

The rest of the sections and the disposition are left with the same content.

Section 2. Airports

Article 100. Amendment of Law 48/1960 of 21 July on Air Navigation.

Article 43 of Law 48/1960 of 21 July on Air Navigation, which will have the following wording, is amended:

" The territorial public authorities and the persons and private entities of a Member State of the European Union must obtain prior authorization, in accordance with the conditions laid down by the Ministry of Public Works, to build or participate in the construction of airports of general interest. In such cases, they may retain ownership of the airport enclosure and participate in the operation of the activities within the airport within the terms to be established. "

Article 101. Amendment of Law 13/1996, of 30 December, of Tax, Administrative and Social Order Measures.

New wording is given to the third paragraph of article 166 of Law 13/1996, of Tax, Administrative and Social Measures, which shall be worded as follows:

" 3. The works carried out by AENA within the general airport system shall be adapted to the special plan for the planning of the airport space or equivalent instrument. For the purposes of this requirement, they shall be subject to a report from the competent urban administration, which shall be deemed to be in a favourable sense if it has not been expressly evacuated within one month of receipt of the request. documentation. In the event that the special plan or equivalent instrument referred to in paragraph 2 of this Article has not been approved, the works carried out by AENA in the airport area shall be in accordance with the Airport Director Plan.

New construction, repair and maintenance works carried out in the field of the airport and its service area by AENA shall not be subject to the municipal preventive control acts referred to in the Article 84.1.b) of Law 7/1985, of 2 April, regulating the bases of the Local Regime, for constituting public works of general interest. "

Section 3

Article 102. Amendment of Law 14/2000 of 29 December, of Tax, Administrative and Social Order Measures. Auto-track rates.

The last paragraph of point (c) of Article 77 of Law 14/2000 of 29 December, of Tax, Administrative and Social Order, which is worded as follows:

" Once any tranche of the concession has been entered into service, the revisions shall be carried out by means of the general procedure laid down in the preceding paragraphs, with the exception that, in the first subsequent review the price change that will serve as a basis for the revision (average CPI increase) will be calculated as the variation in the average of the data published by the National Statistics Institute of the last twelve months of the consumer price indices (general group for the national group), on average of indices used as a numerator in obtaining the average CPI increment in the pre-commissioning review. "

The rest of the section and article are left with the same wording.

Article 103. Amendment of Royal Decree-Law 15/1999 of 1 October approving measures of liberalization and structural reform and increased competition in the hydrocarbon sector.

Article 7 of Royal Decree-Law 15/1999 of 1 October, approving measures of liberalization and structural reform and increasing competition in the hydrocarbon sector, is amended, follows:

" 1. In the access to the highways of the State in the concession regime, the placement of information posters will be mandatory, indicating in any case the distance to the nearest service stations or those located in the areas of service, as well as the type, price and brand of fuels and petroleum fuels offered in those. It will be the responsibility of the highway operator to install, maintain and maintain these posters, as well as the updating of their information, operations which, in any case, will be done without any risk for road safety. To this end, service station operators shall inform the dealer of the price changes that occur.

2. In the vicinity of the service stations on the state roads, and provided that the possibility provided for in the second subparagraph of this paragraph is not chosen, the placement of information posters in which it is indicated will be mandatory. any case, the distance to the nearest filling stations, as well as the type, price and mark of the fuels and petroleum fuels offered in those. It shall be the responsibility of the operator of the service station where the cartel is located, the installation, preservation and maintenance of said posters, as well as the updating of its information, operations which, in any case, will be done without any risk for road safety.

Alternatively, the obligation of information by means of the installation of posters referred to in the preceding paragraph shall be understood to be fulfilled by the adhesion of the service station holders, located on roads Article 5 of the Royal Decree-Law No 6/2000 of 23 June 2000 on Urgent Measures for the Intensification of Competition in the Markets of Goods and Services, in order to ensure that users are informed of the price of fuel access, in any case, information about location of your facilities, type, price and brand of the fuels offered, via mobile telephony or any other telematic means.

3. The location of the posters referred to in paragraphs 1 and 2 of this Article shall be carried out in the areas of public domain or serfdom of motorways or highways, and shall be authorised by the Directorate-General for Roads. The form, colours and dimensions of the information posters will be established by the Ministry of Public Works.

4. The holders of service stations referred to in paragraph 2 shall notify the use of one of the two transmission mechanisms of the information provided for the Directorate-General for Roads or Competent Administration.

5. Service stations shall mean all installations for the distribution of petroleum products to vehicles which are open to the general public, which are listed in the Register of the retail distribution facilities of the Communities. Autonomous and in the Register of the Ministry of Economy. "

CHAPTER III

Administrative Action on Soil and Housing Regime

Article 104. Amendment of Law 6/1998 of 13 April on Soil Regime and Valorations.

Article 25 of Law 6/1998 of 13 April on the Soil and Valorations Regime is amended, which is worded as follows:

" Article 25. General assessment criteria.

1. The soil shall be measured according to its urban classification and situation, in the form set out in the following Articles.

2. The assessment of land used for infrastructure and public services of general supramunicial, autonomous or state general interest, whether incorporated in urban planning or new creation, will be determined, in accordance with the provisions of this Law, according to the class of soil in which they are situated or by which they run.

However, in the case that urban planning has assigned them or included in some management scope, for the purposes of obtaining them through the mechanisms of balance of benefits and burdens, their assessment is determine, in accordance with the provisions of the following Articles, on the basis of the use of that field. '

Article 105. Amendment of Law 38/1999, of 5 November, of Ordination of the Building.

The additional provision of Law 38/1999, of 5 November, of the Management of the Building, which is left with the following wording, is amended:

" Additional Disposition Second. Obligation of guarantees for material damage caused by defects and defects in construction.

One. The guarantee against material damage referred to in Article 19 (1) (c) of this Law shall be payable, as from its entry into force, for buildings whose main destination is that of the dwelling.

However, this guarantee will not be enforceable in the case of the individual self-promoter of a single, single-family dwelling for its own use. However, in the event of "inter-living" transmission within the time limit provided for in Article 17.1 (a), the self-promoter, unless otherwise agreed, shall be obliged to take the security referred to in paragraph 1 (a). previous for the time it restages to complete the ten years. For this purpose, the public record of transmission of "inter vivos" shall not be authorised or entered in the Register of Public Property, without proof and proof of the lodging of the said guarantee, unless the self-promoter, who is required to have used the dwelling, be expressly exonerated by the acquirer of the constitution of the same.

Nor will the aforementioned guarantee be required in the case of rehabilitation of buildings mainly intended for housing for whose newly constructed projects the corresponding building licenses were requested with prior to the entry into force of this Law.

Two. By means of Royal Decree the obligation to subscribe to the guarantees provided for in Article 19 (1) (a) and (1) (b) may be established for buildings whose main destination is that of housing. Furthermore, by means of Royal Decree the obligation to subscribe to any of the guarantees provided for in Article 19 may be made for buildings intended for use other than that of housing. "

CHAPTER IV

Administrative Action on Postcard Services

Article 106. Amendment of Law 24/1998, of July 13, of the Universal Postal Service and of the Liberalization of Postal Services.

The following precepts of Law 24/1998, of July 13, of the Universal Postal Service and of the Liberalization of Postal Services are amended:

One. Three new paragraphs 1, 2 and 3 are introduced in Article 5 of Law 24/1998 of the Universal Postal Service and the Liberalization of Postal Services, with the following wording:

" 1. Users may lodge complaints with postal operators in cases of loss, theft, deterioration or non-compliance with the quality standards of the service, or any other issue related to the service delivery scheme. postal.

2. For the processing of user complaints, postal operators shall establish procedures:

(a) Transparent, so that in each point of attention the user is displayed, in a visible and detailed way, the information that allows to have knowledge of the procedures to follow in order to exercise the right to the claim.

b) Simple, so that they are easy to understand, and

c) Free.

3. Postal operators shall communicate to the Secretariat for the Promotion of the procedures referred to in paragraph 2 above. '

Two. The numbering of current paragraphs 1, 2, 3 and 4 of Article 5 of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, which shall become paragraphs 4, 5, 6 and 7, respectively, shall be amended.

Three. The title of Title II of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, is changed, with the following wording:

" TITLE II

General Delivery Regime for Postcard Services "

Four. Article 7 (1) of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, is amended, as follows:

" 1. The provision of postal services shall require the prior acquisition of the enabling title which, according to the type of service to be provided, may consist of a general administrative authorisation or an administrative authorisation. singular, as set out in this Title, even for those operators acting in the name, representation or otherwise of other postal operators who are in possession of the corresponding enabling title. "

Five. Article 11 of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, is amended, as follows:

" Article 11. Scope of the singular administrative authorities.

A singular administrative authorisation shall be required for the provision of postal services, including, in accordance with Article 15.2, in the field of the universal postal service. "

Six. New wording is given to Article 13 (1) of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, which is worded as follows:

" Those interested in carrying out a postal service included in the scope of the universal postal service will direct their applications, with the documentation required, to the Ministry of Public Works. In the application, the persons concerned shall record their commitment to assume compliance with the conditions referred to in the previous Article and to prove the payment of the corresponding fees. "

Seven. New wording is given to Article 15 (4) of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, with the final text as follows:

" 4. The universal postal service shall also include the provision of certified and value-declared ancillary services. Certified and declared value services permit, in the postal items referred to in paragraph 2 of this Article, greater protection for the user against the risks of deterioration, theft or loss, by means of payment to the user. operator of a predetermined amount by default, in the first case, or of an amount proportional to the value that is unilaterally attributed by the sender, in the second case. "

Eight. Article 18 (1) (B) of Law 24/1998 of the Universal Postal Service and the Liberalization of Postal Services is amended, with the following wording:

B) The collection, admission, classification, delivery, processing, course, transport and distribution of inter-city consignments, certificates or non-certificates, letters and postcards, provided that their weight is equal to or less than 100 grams. As of 1 January 2006, the weight limit is set at 50 grams.

In order for any other operator to be able to carry out such activities, in respect of inter-city shipments, the price to be charged to users must be at least three times higher than that corresponding to shipments. The standard category shall be used for the purposes of the first class of the universal postal service operator. From 1 January 2006, the price shall be at least two and a half times higher.

Domestic or cross-border shipments of direct advertising, books, catalogues and periodicals, without prejudice to Article 15 (3), shall not be part of the reserved services.

The document exchange cannot be reserved. "

Nine. Article 18 (1) (C) of Law 24/1998 of the Universal Postal Service and the Liberalization of Postal Services is amended, with the following wording:

" (C) The cross-border postal service for the entry and exit of letters and postcards, on the same terms of price, weight and date as set out in paragraph B). It is understood by cross-border postal service, for the purposes of this Law, that it comes from other States or that which is intended for them. "

Ten. New wording is given to Article 18 (2) of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, with the following wording:

" 2. The list of reserved services, as determined in the preceding paragraph, may be reviewed by the Government, by means of Royal Decree, within the framework of the provisions of the Community rules. "

Once. A new Article 24a of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, is hereby established, with the following wording:

" Article 24a. Cross-financing.

1. Cross-financing of universal services in the non-reserved sector with revenues generated by services in the reserved sector is prohibited, except in so far as it is absolutely essential for the fulfilment of the obligations Universal service-specific related to the competitive scope.

2. The Sub-Secretariat for Promotion shall ensure the correct application of the provisions set out in the previous paragraph, by adopting the measures to this effect, which may include the carrying out of audits. "

Twelve. The name of Section 2. of Chapter V of Title III of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, is changed, as follows:

" SECTION 2

Thirteen. New wording is given to Article 30 of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, which remains as follows:

" Article 30. Prices of postal services reserved.

1. The financial compensation resulting from the performance of reserved services attributed to the operator to whom the provision of the universal postal service is entrusted shall have the nature of private prices of a fixed character.

2. The legal status of the prices referred to in this Article shall be the price authorized by the Ministry of Public Works, prior to the report of the Postal Advisory Board and the approval of the Government Delegation for Affairs Economic.

3. Proposals for the modification of the prices referred to in this Article shall be accompanied by an economic and financial report justifying the degree of financial coverage of the costs involved and the amount of the prices charged. proposed.

4. They shall be exempt from the payment of prices for the provision of the reserved universal postal service:

a) Cecogram senders.

(b) Submitters of shipments to which the Universal Postal Union confers such right, with the scope established in international instruments that have been ratified by Spain. "

Fourteen. Article 31 of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, is redrafted, being worded as follows:

" Article 31. Prices of postal services not reserved.

1. The prices of the non-reserved postal services, carried out by the operator to which the provision of the universal postal service is entrusted and any other competing operator, shall be freely fixed in accordance with the rules of the market.

By way of derogation from the preceding paragraph, for services falling within the scope of the universal postal service provided by the operator entrusted to it, maximum prices may be fixed by the Ministry of Public Works, which, In any event, they will have to comply with the principles of affordable price, cost orientation and non-discrimination, and will be unique for the entire national territory. The Government may also lay down the criteria for determining the prices of the services included in the universal postal service. These criteria must ensure that the prices that are established are affordable.

2. The operators referred to in this Article shall inform the Secretariat of Promotion of any change in prices 15 days in advance of their application. They must also communicate it to the Consumers and Users Council through the National Consumer Institute. "

Fifteen. Two new articles, 31 bis and 31 b, are introduced into Law 24/1998, of July 13, of the Universal Postal Service and of the Liberalization of Postal Services, with the following content:

" Article 31a. Special rates.

When special rates are applied, such as services to companies, to the senders of bulk shipments or to the mail preparers of several customers, the universal service providers must respect the principles of transparency and non-discrimination as regards tariffs and associated conditions. Such fees shall take into account the costs avoided in relation to the ordinary services which include all the benefits offered for the collection, transport, classification and delivery of individual postal items and apply, together with the relevant conditions, in respect of third parties, and the relationship between third parties and the universal service providers providing equivalent services. Such tariffs shall also be proposed to private customers using such services under similar conditions. "

" Article 31 ter. Discounts.

1. In relation to the reserved postal services, discounts may be applied, provided that the amount satisfied sufficiently covers the cost of the services concerned. These discounts shall be made on the basis of the volume of consignments delivered by the same user and of the savings incurred by the operator providing the universal postal service with the composition of the destinations, or the one which, prior to its carriage or distribution, the latter classifies and orders them, or deposits them in certain places of admission. In any case, these discounts should respect the principles of general accessibility and non-discrimination.

2. The discounts to be paid in respect of the rates of unreserved services covered by the universal postal service shall respect the accessible character of those which are fixed, as a general rule, for all users. The fixing shall be made on the basis of objective conditions, both of a technical and economic quality, transparent and non-discriminatory, without prejudice to the provisions of Articles 15 et seq. of this Law. "

Sixteen. Article 37 of Law 24/1998, of the Universal Postal Service and the Liberalization of Postal Services, is amended, which will be followed by the following wording:

" Article 37. Powers of the Government, the Ministry and the Assistant Secretary for Development.

1. It is for the Government to draw up the forecasts for the management and development of the postal sector and, in particular, the approval of the plan for the provision of the universal postal service and the contract-programme referred to in Article 20, as well as ensuring compliance with the obligations arising from this Act.

2. The Ministry of Public Works will propose to the Government the development policy of the universal postal service and ensure its implementation.

It is also the responsibility of the Ministry of Public Works, in the terms of this Law, to grant the securities for the provision of postal services.

addition, the Ministry of Public Works, in coordination with the Ministry of Foreign Affairs, will propose the policy to be followed in the international postal organizations and in the relations maintained with the organizations and the national entities, in the field of international postal communications.

3. The Secretariat for Development is responsible for the adoption of the necessary measures in order to ensure the provision of the universal postal service and to ensure compliance with the rules governing the functioning of the postal market, as well as the functions of regulation, management, inspection, sanctioning regime, quality control of services, resolution of disputes and complaints and management of postal charges. These functions shall be exercised by the postal regulatory body attached to the aforementioned Subsecretariat for Public Works. "

seventeen. The second subparagraph of Article 38 (2) of Law 24/1998 of the Universal Postal Service and of the Liberalization of Postal Services is amended as follows:

"The Council shall, in any event and on a prior basis, report on the modification of the amount of the fees and charges covered by this Law."

Eighteen. New wording is given to Article 39 (1) of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, with the following wording:

" 1. It shall be the responsibility of the Under-Secretary for Public Works to inspect the postal services covered by this Law and the application of the sanctioning regime. "

nineteen. Article 41 (2) (a) of Law 24/1998 of the Universal Postal Service and the Liberalization of Postal Services is worded as follows:

"(a) Failure to comply with the conditions of provision and financing established for the implementation of the universal postal service, which makes it seriously compromised."

Twenty. New wording is given to Article 47 of Law 24/1998, of the Universal Postal Service and of the Liberalization of Postal Services, with the following tenor:

" Article 47. Sanctioning competition.

Competition for the imposition of sanctions will be:

To the Assistant Secretary for Public Works for serious and very serious infractions. Your resolutions will end the administrative path.

to the Deputy Director-General of Postal Services Regulation or to the body to which the postal competencies are attributed within the Subsecretariat of Promotion for minor infractions. Against its resolutions, it will be a show of appeal. "

CHAPTER V

Administrative action in the field of Telecommunications, Audiovisual and the Information Society

Article 107. Amendment of Law 12/1997, of 24 April, of Liberalization of Telecommunications.

Paragraph 1 (l) of Article 1 (2) of Law 12/1997 on the Liberalization of Telecommunications is amended, which is read as follows:

(l) The exercise of the power of sanction for failure to comply with the instructions given in order to safeguard free competition in the telecommunications market and the agreements and resolutions it adopts of the public functions attributed to it, as well as the failure to comply with the information requirements formulated by the Commission in the development of its functions.

In the procedures to be initiated as a result of denunciation by the Ministry of Science and Technology, the instructor, before formulating the appropriate motion for a resolution, shall submit the dossier to the report of the Ministry. The motion for a resolution shall be reasoned if it is separated from that report. '

The rest of the section and article is left with the same wording.

Article 108. Amendment of Royal Decree-Law 7/2000 of 23 June of Urgent Measures in the Telecommunications Sector, as amended by Article 87 of Law 24/2001 of 27 December, of Tax, Administrative and Social Order Measures.

Article 2 of Royal Decree-Law No 7/2000 of 23 June 2000 on Urgent Measures in the Telecommunications Sector, as amended by Article 87 of Law 24/2001 of 27 December 2001, is amended, administrative and social order.

One. The second paragraph of Article 2 of Royal Decree-Law No 7/2000, of Urgent Measures in the Telecommunications Sector, is amended as follows:

" The Government's Delegation for Economic Affairs will establish, on a joint proposal from the Ministries of Economy and Science and Technology, and after the report of the Telecommunications Market Committee, the prices of the first reference offer referred to in the preceding paragraph, corresponding to both modes of access to the subscriber loop, as well as those relating to the first offer of the wholesale virtual loop rental service subscriber. "

Two. Two new paragraphs are added to Article 2 of Royal Decree-Law 7/2000, of Urgent Measures in the Telecommunications sector, with the following wording:

" In addition, the dominant operators of fixed telephone public networks will provide other operators with a wholesale subscription service for the virtual loop of subscribers, so that they can bill their customers for the calls and services provided by the aforementioned dominant operators and the monthly fee for the availability of the telephone line.

The Ministry of Science and Technology, prior to the report of the Telecommunications Market Commission, will establish the conditions under which the wholesale virtual loop rental service will be provided, as well as, in its (a) other services which allow the subscribers of the fixed telephone service to receive a single invoice grouping the concepts referred to in the preceding paragraph together with the services provided by alternative operators to the operators dominant. "

Article 109. Amendment of Law 41/1995, of December 22, of Local Television by Land Waves.

The following precepts of Law 41/1995, of December 22, of Local Television by Land Waves are modified.

One. Article 1 of Law 41/1995, of Local Television by Terrestrial Waves, is amended, with the following wording:

" Article 1. Object.

This law aims to regulate the legal regime of the local television service by terrestrial waves. It is understood exclusively for the purposes of Law that television modality consisting in the emission or transmission, with digital technology, of non-permanent images directed to the public without direct economic consideration by means of Electromagnetic waves propagated by an terrestrial transmitting station in the territorial area referred to in Article 3 of this Law. "

Two. Article 3 of Law 41/1995, of 22 December, is amended, with the following wording:

" Article 3. Number of local coverage grants.

1. It will be up to the Government to approve the National Technical Plan for Local Digital Television, in view of the applications submitted by the Autonomous Communities and taking into account the available frequencies, which will be determined in accordance with the the right to equitable access for all of them to spectrum resources, radio compatibility between adjacent communities, as well as the constraints arising from international radio coordination.

The National Technical Plan for Local Digital Television will determine the necessary multiple channels and coverage areas for such multiple channels for the dissemination of local television services.

2. The Plan will reserve multiple channels, with capacity for the dissemination of at least four digital television programs, to meet the needs of each of the provincial and regional capitals, and each of the municipalities with a population of more than 100,000 inhabitants if the capacity of the spectrum permits.

3. Where the corresponding Autonomous Community has requested coverage for municipalities with a lower population, provided that frequencies are available, the Plan may reserve multiple channels to meet the needs of several adjacent municipalities whose total entitlement population is more than 25,000 inhabitants or whose coverage includes all municipalities within a radius of at least 25 kilometres. '

Three. Article 4 of Law 41/1995, of 22 December, is amended, with the following wording:

" Article 4. Territorial scope of coverage.

The scope of coverage for each multiple channel reserved for local coverage will be established in each case in the National Digital Television Local Technical Plan. "

Four. Article 7 (4) of Law 41/1995 of 22 December 1995 is amended as follows:

" 4. The control of the formation of chains and the chain broadcast on the local television stations by terrestrial waves corresponds to the Autonomous Communities, except in the case that the formation of chains or the chain broadcast is carried out in the territory or in localities of more than one Autonomous Community, in which case control shall be carried out by the General Administration of the State. '

Five. A new paragraph, paragraph 5, is added to Article 7 of Law 41/1995 of 22 December, which is worded as follows:

" 5. The competent Autonomous Community and, in the event of its being carried out in the territory or in localities of more than one Autonomous Community, the General Administration of the State may authorize, subject to the approval of the plenary sessions of the municipalities concerned, and at the request of the service managers, in-chain emissions, in terms of characteristics of territorial proximity and of the social and cultural identities of these municipalities. "

Six. Article 9 of Law 41/1995, of 22 December, is amended, with the following wording:

" Article 9. Management mode.

1. Once approved in the National Technical Plan of Local Digital Television, the frequency reserve for the dissemination of a multiple channel of local television in a given demarcation, the municipalities included within it will be able to agree In case of a local television programme with digital technology, within the multiple corresponding to this demarcation.

The decision to agree on the direct management of a digital television program must have been adopted by the full municipal corporation.

In the case that the coverage area of the multiple channel includes several municipal terms, the program reserved for the direct municipal administration will be jointly attributed to the municipalities included in this field of coverage that they would have requested.

2. The remaining programmes available for the dissemination of the local television service will be awarded by the Autonomous Communities in accordance with the provisions of Article 13 of this Law.

3. In both cases, it is for the Autonomous Communities to grant the corresponding concessions for the provision of the service. "

Seven. Article 17 of Law 41/1995 of 22 December 1995 is amended as follows:

" Article 17. Exercise of sanctioning powers.

The General Administration of the State will exercise its sanctioning jurisdiction in accordance with the provisions of this Law in respect of violations committed by local television operators for terrestrial waves. (a) effects exceed the territorial scope of an Autonomous Community, as well as in accordance with the provisions of Article 82 of the General Law on Telecommunications, in respect of infringements which, in any event, may be committed against the regulatory regulation of technical aspects and protection of radio spectrum. '

Eight. Article 20 of Law 41/1995 of 22 December 1995 is amended as follows:

" Article 20. Number of transmitting stations.

It will be necessary prior authorization from the Secretary of State for Telecommunications and for the Information Society when, to obtain complete coverage of the entire service area, the installation of more than a station. The time limit for granting the authorisation referred to in this paragraph and for notifying the decision shall be three months. '

Nine. Article 21 of Law 41/1995 of 22 December 1995 is amended as follows:

" Article 21. Technical characteristics.

It is up to the Secretariat of State of Telecommunications and the Information Society of the Ministry of Science and Technology to establish the technical characteristics of the local television stations, as well as to approve the technical projects of the facilities. The technical projects of the facilities, which shall comply with the technical characteristics laid down by the Secretariat of State of Telecommunications and the Information Society, shall be submitted to the competent authority of the Community. Autonomous, for its referral to the Secretariat of State of Telecommunications and for the Information Society for its approval. It will have a period of three months to examine the project and notify the resolution. "

Ten. The single transitional provision of Law 41/1995, of 22 December, becomes the first transitional provision, and a second transitional provision is added, with the following wording:

" Second transient disposition. National Digital Television Local Plan and concessions procedure.

1. The time limit for the submission of applications by the Autonomous Communities referred to in Article 3.1 shall begin on 1 January 2003 and shall end on 31 March 2003.

2. Within seven months of the deadline for the submission of applications, the Government will approve the National Digital Television Local Plan.

3. The time limit for determining the mode of management of the channels allocated to municipalities and groups of municipalities, as referred to in Article 9.1, shall be three months, from the approval of the National Digital Television Local Plan.

4. After that period, the Autonomous Communities shall have five months for the invitation to tender and award of the concessions. '

Article 110. Amendment of Article 19 of Law 10/1988 of 3 May of Private Television.

New wording is given to Article 19 of Law 10/1988, of 3 May, of Private Television, which happens to have the following content:

" 1. Natural or legal persons who participate in the capital of a concession company of a State-owned television public service shall not be able to participate in any other concession company of a public television service, is its scope of coverage.

2. Natural or legal persons participating in the capital of a public service of a public service of regional or local authority may participate in the capital of other concessionary companies in the same areas, provided that the population of the demarcation covered by its emissions does not exceed the limits to be determined in regulation, taking into account the necessary balance between information pluralism and freedom of access to the media.

By way of derogation from the preceding paragraph, the capital of more than one concessionary company of a public television service whose scope of coverage is coincident may not be involved.

In the event of participation in the capital of a concessionary company of a public service of regional television, it will not be possible to participate in the capital of another concessionaire company of a public television service of a local area whose coverage is covered by the coverage of the regional television.

3. The provisions of this Article shall apply to any form of participation in the capital of public television service concessionaires, whether direct, indirect or through one or more natural or legal persons. (a) the participation of the undertakings in question, and whatever participation is held in those companies.

4. In any event, the provisions of Law 16/1989 of 19 July of the Defense of Competition shall apply. "

Article 111. Amendment of Law 10/1988 of 3 May of Private Television. Transitional arrangements for the application of incompatibilities.

A new transitional provision is added to Law 10/1988, of 3 May, of Private Television, with the following content:

" Transitional provision third. Transitional arrangements for the implementation of the incompatibilities provided for in Article 19.

The natural or legal persons who, at the time of entry into force of this Law, do not comply with the limits imposed in Article 19, must adjust the shares of those who hold the capital of the public television service concessionaires, of any territorial scope, to the limits laid down in that provision, within a period of one year, from 1 January 2003. After the period indicated without the said adequacy having been made, the system of penalties or the termination of the concession, provided for in this paragraph, shall apply. '

Article 112. Amendment of Article 17.1.b) of Law 10/1988, of 3 May, of Private Television.

New wording is given to article 17.1.b) of Law 10/1988, of 3 May, of Private Television, which happens to have the following content:

" (b) For non-compliance with the requirements laid down in Articles 18 and 19 of this Law, provided that, in the latter case, the infringement of Article 19 is attributable to the majority partner, or otherwise, the control of the concessionary company.

In another case, it will be applicable as stated in Chapter IV of this Law. "

Article 113. Amendment of Article 24.2 of Law 10/1988 of 3 May of Private Television.

Paragraph (h) is added to Article 24.2 of Law 10/1988 of 3 May of Private Television, with the following content:

(h) Failure to comply with the provisions of Article 19 of this Law by those members of the concessionary entities which do not have the status of a majority, or do not, in any other way, have control of the concessionary company. "

Article 114. Amendment of Law 31/1987 of 18 December on the Management of Telecommunications in relation to sound broadcasting.

One. Paragraph 2 (a) of the sixth paragraph of Article 6 (2) of Law 31/1987 of 18 December 1987 on the Management of Telecommunications is amended to read as follows:

" (a) The concession shall be granted for a period of ten years and shall be renewed successively for equal periods, unless the holder has failed to fulfil any of the essential obligations of the concession or has been condemned by The Court of Justice has ruled against any fundamental right. The provisions of this paragraph shall be without prejudice to the conditions imposed by the system in respect of the enabling titles for the use of radio-radio public domain. '

CHAPTER VI

Administrative Action on Sports

Article 115. Amendment of Law 10/1990 of 15 October of the Sport.

The following precepts of Law 10/1990 of 15 October of the Sport are amended:

One. Paragraphs (k), (l), (m) and (n) are added to Article 60 (2) of the Sports Act, with the following wording:

" k) The declaration of a sporting event as high risk, for the purposes determined in this Law and in its development provisions.

l) Coordination with the peripheral organs of the General Administration of the State, with functions related to the prevention of violence in sport, as well as the monitoring of its activity.

m) Inform preceptively the provisions that in the field of public spectacles dictate the Autonomous Communities, as soon as they can affect the state competences on the prevention of the violence in the events sports.

n) Within the framework of its own regulations, be one of the annual proponents of the award of the National Award that rewards the values of sportsmanship. "

The rest of the section and article is left with the same wording.

Two. New wording is given to Article 58 (1) of Law 10/1990 of 15 October of the Sport, which is worded as follows:

" 1. All sportspersons licensed to participate in official state-wide competitions shall be required to undergo the checks provided for in the previous Article, during or outside the competitions, at the request of the Council. Superior Sports, Spanish Sports Federations, Professional Leagues or National Anti-Doping Commission.

For these purposes, these athletes will have the obligation to provide the data that will allow their location, including their training program, at all times. "

Three. Article 63 of the Law on Sport is amended, which is worded as follows:

" 1. Natural or legal persons who organise any state-wide test, competition or sporting spectacle or events which constitute or form part of such competitions shall be liable for any damage and disorder that may arise. This is due to its lack of diligence or prevention, all in accordance with the scope that is foreseen in the international conventions on sports violence ratified by Spain. This responsibility is independent of the responsibility that they may have incurred in the criminal field or in the purely sporting field as a result of their behaviour in the competition itself.

2. Players, technicians, managers and other persons subject to sports discipline shall be responsible for acts which may be contrary to the rules or preventive actions of sporting violence in accordance with the provisions of Title XI and the regulatory and statutory provisions. '

Four. Article 64 of the Law on Sport is amended, which is worded as follows:

" The Spanish Sports Federations and Professional Leagues must communicate to the governmental authority, competent by reason of the matter referred to in this Title, in sufficient time, the proposal of the meetings that they may be considered high risk, according to the scales established by the Ministry of the Interior.

The declaration of a meeting as high risk will be the responsibility of the National Commission against Violence in Sports Shows, prior to the proposal of the Sports Federations and Professional Leagues foreseen in the Previous paragraph, and shall involve the obligation of sports clubs and public limited companies to strengthen security measures in such cases, which shall include at least:

Ticket sales system.

Separation of rival hobbies in areas other than the enclosure.

Access control for strict compliance with existing bans. "

Five. Article 66 of the Law on Sport is amended, which is worded as follows:

" 1. The introduction and display of banners, symbols, emblems or legends which, by virtue of their content or the circumstances in which they are displayed or used, may be regarded as an act which incites, encourages or promotes, is prohibited. help violent, xenophobic, racist or terrorist behaviors, or as an act of blatant sporting contempt for participants in the sporting spectacle. The organizers of the shows are forced to withdraw immediately.

2. The introduction and the holding, activation or launch, at the premises or premises where sporting events are held or developed, of any kind of weapon or of objects which may produce the same effects shall be prohibited, as well as of flares, firecrackers, explosives or, in general, flammable, fumigated or corrosive products; preventing entry to all persons attempting to introduce such objects or other analogues. "

Six. Article 67 of the Law on Sport is amended, which is worded as follows:

" 1. The introduction and sale, consumption or holding of all kinds of alcoholic beverages and of narcotic substances, psychotropic substances, stimulants or similar products shall be prohibited in installations where sports competitions are held.

2. The packaging of drinks which are to be expunged or introduced at the premises where sporting events take place must meet the conditions of rigidity and capacity which the National Commission may regulate against the Violence.

3. Persons who introduce or sell in sports venues any kind of beverage without respecting the limitations set forth in the preceding paragraphs shall be sanctioned by the governmental authority.

4. The organisers of sporting events in which situations as defined in Article 66 and in the preceding paragraphs of this Article may be subject, may also be punished if they have failed to comply with the preventive measures and control. "

Seven. Paragraph (g) is amended and a new paragraph (h) is incorporated in Article 69 (3) (A) of the Law of Sport, with the following wording:

" A) Are very serious violations:

[...]

g) Failure to comply with the prohibitions referred to in Articles 66 and 67.1 of this Law where circumstances of particular risk, danger or participation in the prohibitions are present, or where their application is an act of Xenophobic, racist or supportive exaltation and justification of violent or terrorist actions, or disparagement of their victims or relatives.

h) The violation of the sanctions imposed in the field of prevention of safety and violence in sport. "

The rest of paragraph 3 (A) is left with the same wording.

Eight. Paragraph (d) is amended and a new paragraph is added to Article 69 (3) (B) of the Law of Sport, with the following wording:

" Letra B) Are Serious Violations:

[...]

(d) Failure to comply with the prohibition referred to in Articles 66 and 67 of this Law where the circumstances provided for in point (A) (g) are not met.

[...]

(e) Unpermitted irruption on the grounds of play, unless, as a result, the conditions for the holding of sporting events are seriously altered or disturbed or serious damage or risks occur in the field of play. persons or things, in which case it will constitute a very serious infringement. "

The rest of paragraph 3 (B) is left with the same wording.

Nine. Article 69 (4) (A) of the Law on Sport is amended, which is worded as follows:

" A) Imposition of the following economic sanctions:

From 150 to 3,000 euros in case of minor infractions.

From 3,000.01 to 60,100 euros in case of serious infractions.

From 60,100.01 to 650,000 euros, in case of very serious infractions. "

Ten. Article 69 (5) of the Law on Sport is amended, which is worded as follows:

" 5. In addition to the penalties provided for in the preceding paragraph, the following may also be imposed in the light of the circumstances of the event, and in particular its severity or social impact:

(a) In the cases referred to in paragraphs 3.A) .e), f) and g), the expulsion or prohibition of access to the sports venue as a precautionary measure or, where appropriate, the prohibition of access to any sporting grounds for a period of five years months and five years. This sanction may also be imposed on those who commit the attitudes and behaviour referred to in Article 66 of this Law.

(b) In the cases referred to in paragraphs 3.B) (a), (d) and (e), the expulsion or prohibition of access to the sports venue as a precautionary measure or, where appropriate, the prohibition of access to any sporting grounds for a period not exceeding five months, except in the case of the sellers referred to in Article 67.3, in which it may be up to five years. "

Once. Article 69 (6) of the Law on Sport is amended, which is worded as follows:

" 6. The perpetrators of the infringements referred to in this Article shall be responsible for their authors and those who cooperate with them as accomplices. In the latter case, the corresponding economic sanctions will be imposed on the basis of the degree of participation. "

Twelve. Article 69 (2) of the Law on Sport is amended, which is worded as follows:

" 2. When the sanctioning jurisdiction corresponds to the General Administration of the State, the imposition of sanctions shall be carried out by:

A) The Government Delegate, up to 60,100 euros.

B) The Secretary of State for Security, up to 180,000 euros.

C) The Minister of the Interior, up to 360,000 euros.

D) The Council of Ministers, up to 650,000 euros.

Competition to impose temporary disablement sanctions to organise sporting events and for the temporary closure of sports venues will be the responsibility of the Secretary of State for Security, if the deadline of a suspension of one year or less, and the Minister of the Interior, if any longer than that period. '

Thirteen. Article 69 (8) of the Law on Sport is amended, which is worded as follows:

" 8. In the exercise of the power of sanction referred to in this Title, the principles and prescriptions contained in Title IX of Law No 30/1992 of 26 November 1992 of the Legal Regime of the Public administrations and the Common Administrative Procedure, in particular with regard to the extinction of liability, the limitation of infringements and penalties, the enforcement of sanctions and general principles of the procedure sanctioning. "

Fourteen. Article 76 (1) (d) of the Law on Sport is reworded as follows:

" (d) The promotion, incitement, consumption or use of prohibited practices referred to in Article 56 of this Law, the refusal to undergo the checks required by competent bodies and persons, as well as any action or failure to prevent or disturb the proper conduct of such checks, and failure to comply with the obligation of information imposed on the sportsmen and women in Article 58.1 of this Law, in order to their location, or the provision of information false. "

Fifteen. A new paragraph, the h), is incorporated into Article 76 (1) of the Law of Sport, with the following wording:

"(h) The participation, organization, direction, cover-up or facilitation of acts, conduct or situations that may induce or be considered as violent, racist or xenophobic acts."

The rest of the section continues with the same wording.

Sixteen. A new paragraph, the g), is incorporated in Article 76 (2) of the Law of Sport, with the following wording:

" g) The omission of the duty to ensure the proper development of sports spectacles that involve risk to the spectators and to materialize in field invasions, coercion in front of the athletes, referees or participating teams, in general. "

The rest of the section continues with the same wording.

seventeen. New wording is given to paragraphs (c) and (d) of Article 79 (1) of the Law on Sport, which are worded as follows:

" (c) Economic character, in cases where the athletes, technicians, judges or arbitrators receive remuneration for their work, and must be quantified in the disciplinary rules and in the Statutes of the Federation corresponding. Sanctions of an economic nature may be imposed on all those involved in or participating in the competitions declared as professionals, and their quantification shall also be carried out in the relevant regulations and statutes. as, if any, those of the Professional League.

d) The closing of the sports grounds. "

Eighteen. A new paragraph, the f), is incorporated into Article 79 (1) of the Law of Sport, with the following wording:

" f) The warning, in cases where the athlete, even having provided the data required in article 58.1 of this Law, is not located until three times. The penalties provided for in paragraph 1 (a) of this Article shall apply more than three times. '

nineteen. Article 81 of the Law on Sport is reworded, which is worded as follows:

" The sanctions imposed through the relevant disciplinary file shall be immediately enforceable without the claims and remedies against them for the purpose of suspending or suspending their execution, all without prejudice to the powers of the disciplinary bodies of the various bodies to take, at the request of a party, the precautionary measures which it considers appropriate for the assurance of the decision to be taken. '

Twenty. A new transitional provision is incorporated, the sixth, with the following wording:

" Transitional provision sixth. Determination of the roles, rights and obligations of voluntary groups.

Within six months of the entry into force of this amendment, the National Commission Against Violence in Sports Shows shall carry out the proposals referred to in paragraph 2 of this Article. 62 of this Law. "

CHAPTER VII

Administrative Action on Agriculture

Article 116. Declaration of general interest for certain works of hydraulic infrastructure for irrigation and other infrastructure.

One. The following works are declared in the general interest:

A) Works of modernization and regadieu consolidation.

Andalusia:

Improvement of production systems in the Regable Zone of the Northwest Coast of Cadiz, in the municipality of Chipiona.

Enhancement of the Community of Users "Field of Nijar-Rambla Morales", in Nijar and Almeria (Almeria).

Modernization of the Regable Zone of Bornos (Cádiz).

Irrigation modernization in the Regable Zone of the Left Bank of Bajo Guadalete, in Jerez de la Frontera and Puerto Real (Cádiz).

Modernization of the irrigation facilities of the Community of Regants of the Pantano del Guadalmellato, in Almodóvar del Rio and Córdoba (Córdoba).

Modernization of the Community of Regants of the Left Margin of the Genil in the municipal terms of Lora del Rio and Penaflor (Seville) and Palma del Rio (Córdoba).

Modernization of the Regadios of the Community of El Villar in the municipal terms of Ecija and Fuente Palmera (Seville).

Asturias:

Improvement of the irrigation canal of the Community of Laneo Regants, municipal term of Salas.

Improvement of the irrigation system of the Vega de San Martín de Lodón, of the Community of Regantes de San Cristóbal, San Martín de Lodón and Longoria, municipality of Belmonte de Miranda.

Aragon:

Irrigation Improvement of the Community of Sector VII Regents of the Flumen Canal of Fraella, in Granen, Lalueza and Polenino (Huesca).

Modernization of irrigation infrastructures in the Community of Regantes "Cartuja-San Juan" de la Cartuja de Monegrós and San Juan de Flümen, in Sarinena (Huesca).

Improvement of irrigation-modification of existing irrigation irrigation, regulation reservoirs, pumping facilities, distribution networks, corresponding to the Community of Lalueza Regants, in Lalueza (Huesca).

Improvement of irrigation-modification of existing irrigated irrigation, pump installations, distribution network corresponding to the Community of Sector XI of the Community of the Community of the Community of the Community of Lanaja-Colectividad de Orillena, from Lanaja-Orillena (Huesca).

Modernization of the water infrastructure of the Community of Barbues Regards in Barbues (Huesca).

Modernization of irrigation infrastructure in the Community of Regantes de Sangarren, in Sangarren (Huesca).

Improvement of irrigation-modification of existing irrigation irrigation, regulation reservoir, installation of pumps, distribution network, corresponding to the Community of Sector X of the Channel of the Flume, in Capdesaso, Alberuela de Tubo, San Lorenzo del Flumen and Huerto (Huesca).

Modernization of irrigation of the Community of the Community of Regantes V of the V number of the waterings of Bardenas in the municipality of Biota (Zaragoza).

Tramaced Regant Community Pressure Transformation (Huesca).

Modification of existing irrigated irrigation by spraying (pumping and distribution network) of the Community of Lanaja Regants, in the municipal terms of Lanaja, Polenino, Lalueza and Alcaldo re (Huesca).

Modification of existing irrigated irrigation (regulation rafts, distribution network, filtering and automation facilities) of the Community of Valmuel de Alcaniz Regants, neighborhoods of Valmuel and the town of Alcaniz (Teruel).

2,500 hectares in the so-called "Regadio del Monte" in the municipality of Fuentes de Ebro, in the province of Zaragoza.

1,730 hectares for the realization of social irrigation in Llanos de Fayon, Zaragoza province.

Balearic Islands:

Use of waste water from Arta for irrigation, Community of Regants of Arta (Mallorca).

Use of the wastewater of Capdepera for irrigation, Community of Torrent Irrigation of Canyamel, in Capdepera (Mallorca).

Disposal of waste water discharges from the EDAR of Es Castell and agricultural use, Community of Regants of Mao-Es Castell, municipality of Es Castell (Mallorca).

Canary Islands:

irrigation network in Valle Gran Rey (La Gomera).

Balsa and irrigation network in Las Hayas, municipality of Valle Gran Rey (La Gomera).

Irrigation Network in Santa Barbara, the municipality of Icod de los Vinos (Tenerife).

Irrigation water distribution network in Fuerteventura, phase II (Tiscamanita-Tuineje stretch-Florida Houses-Juan Gopar-Mazacote), Tuineje municipal term (Fuerteventura).

Castilla y León:

Consolidation and improvement of the irrigation of the Community of Regants in the Lower Area of the Arsandeón Canales, right margin (Burgos).

Consolidation and improvement of irrigation in the Regable Zone of the Campillo de Buitrago Canal (Soria).

Consolidation and improvement of irrigation in the Reportable Zone of the Retention Channel (Palencia).

Consolidation and improvement of irrigation of the Community of Riaza Canal Regents (Valladolid).

Consolidation and improvement of the irrigation of the Community of Regantes de Ejeme-Galisancho (Salamanca).

Sprinkler Irrigation in the Regable Zone of the Maya Canal (Salamanca).

Improvement and consolidation of the irrigation of the Canal Bajo del Bierzo, municipal terms of Ponferrada, Camponaraya and Carraceledo (León).

Improvement and consolidation of the irrigation of the Canal Alto del Bierzo, municipal terms of Ponferrada, Camponaraya, Carraceledo, Arganza, Cabañas Rare, Calabelos, Cubillos del Sil and Sancedo (León).

Catalonia:

The San Ruf Community of San Ruf's La Plana Acequia Coating Project in the municipality of Torreserona (Lleida).

Irrigation of the Community of Regantes de Comastreta, Tomas 69.5 and 70.6, of the Canal de Aragón and Catalonia, in the municipality of Almenar (Lleida).

Pla d' Escarp Regant Community Pressure Transformation, takes 121a, in the municipality of Massalreig (Lleida).

Irrigation improvement by spraying irrigation of the Community of Regantes La Torrasa of the Channel of Aragon and Catalonia in the municipality of Massalreig (Lleida).

Irrigation improvement in the Community of Regantes La Acequia de Escarp in the municipality of Granja de Escarp (Lleida).

Entubment of the Greater Acequia of Aitona of the Community of Greater Acequia in the municipal terms of Aitona, Seros, Soses and Torres de Segre (Lleida).

Improvement of irrigation by means of conversion to pressure from the Community of Regantes 85 of the Canal de Aragón and Catalonia, in the municipality of Almacellas (Lleida).

Project to repair the first takeover of the Channel of Aragon and Catalonia, in the municipality of Seros (Lleida).

Irrigation improvement by construction of a reservoir for natural pressure irrigation of the Community of Montagut Regants, in the municipal terms of Lleida and Alcarras (Lleida).

Irrigation Improvement of the Community of Moli Regants in the municipality of Salas de Pallars (Lleida).

Irrigation improvement by the pressure and localized irrigation transformation of the "Plans de Sudanell" Community of Regantes in the municipality of Sudanell, El Segria (Lleida).

Irrigation improvement of the Coll Region of Nargo, in the municipality of Coll de Nargo (Lleida).

Transformation of the irrigation network to blanket with elevation from the River Segre, by drip irrigation, from the Community of Regantes "Els Vilars", in the municipality of Aitona (Lleida).

Improvement of the main and secondary acequies and expansion of the dam of the Community of Aramunt Regants in the municipality of Conca de Dalt (Lleida).

Entubing of the Aequia de Torres de Segre, of the Community of Torres de Segre Regantes, in the municipality of Lleida and Albatarrac (Lleida).

Improvement of irrigation by means of the land of the Community of Regantes de Artesa de Segre and Montsonis in the municipality of Artesa de Segre (Lleida).

Transformation to Community pressure irrigation in the Region of Aragon and Catalonia of Soses in the municipal terms of Soses, Aitona and Fraga (Lleida-Huesca).

Conditioning, consolidation, and works of the reservoir for irrigation of Sector I of Sucs (Lleida) for the Community of Sucs Regants (Lleida).

Irrigation transformation to pressure irrigation in Sector III (Pla Zone) of the Region of Gienells-Pla of the Font, municipal term of Gienells (Lleida).

Improvement of the irrigation of the Pla de Valmanya, takes 10,0 left, of the Community of Regantes de Pla de Valmanya, in the municipality of Alcarras (Lleida).

Modernization of irrigation of the Community of Bolos in the municipality of Almenar (Lleida).

Construction of reservoir and pipes for driving and distribution, of the Community of Regantes de Montagut de Alcarras, in the municipality of Alcarras (Lleida).

Irrigation improvement by the pressure-irrigation transformation of the Pla D' Escarp Regant Community in the municipality of Massalreig (Lleida).

Improvement of the Acequia del Moli del Compte, of the Community of Regantes de Balaguer, in the municipal terms of Camarasa and Balaguer (Lleida).

Pressure Irrigation by pressure irrigation, from the Massalcoreig Regant Community, takes 115,3 right from the Canal de Aragon and Catalonia, in the municipality of Massalreig (Lleida).

Improvement and modernization of the regadios of the Community of Regantes of the right margin of the river Muga, in various municipal terms (Girona).

Improvement and modernization of the right margin irrigation of the River Ter, the Community of the Acequia Regantes of the Molis de Pals, in various municipal terms (Girona).

Improvement and modernization of the irrigation of the right margin of the river Ter, of the Community of Regantes de la Presa de Colomers, in the municipal terms of Colomers, Jafre, Verges, La Tallada, Bellcaire d' Empordà and La Escala (Girona).

Improvement of irrigation with pressure from the Community of Regantes de "Mora d' Ebre", in the municipality of Mora d' Ebre (Tarragona).

Renewal of the irrigation network of the Community of Regantes de Benissanet, in the municipality of Benissanet (Tarragona).

Works to modernize and improve the irrigation of the Community of Agricultural Union of the Ebro, in the municipal terms of Deltebre, Camarles, Ampolla, Aldea, Tortosa and Tivenys (Tarragona).

Replacement of the "Vell Canal" and renovation works of the irrigation network of the Community of Regantes "Panta de Riudecanyes", in various municipal terms (Tarragona).

Deposit of regulation and auxiliary works for the Community of Regantes de Barberans, in the municipality of Mas de Barberans (Tarragona).

Conditioning and improvement of the Community of the Community of the Union of the Riegos of Cardona, in the municipality of Cardona (Barcelona).

Project for the improvement of the Oequia de la Solana of the Community of Regantes Acequia de la Solana de Ger, in the municipal terms of Guils de Cerdanya, Bolvir, Ger and Isovol (Girona).

Madrid:

Modernization and Irrigation Consolidation Works in the Tormoquila Regable Zone of the Tormocha Community of Jarama.

Modernization and Irrigation Consolidation Works in the Patons Regant Region of Patons Community Patons.

Murcia:

Localized irrigation and computerized control system in the traditional irrigation irrigation of the Caravija oil, municipal terms of Archena and Lorqui (Murcia).

Modernization of the Regadios de la Comunidad General de Regantes de Caravaca de la Cruz (Murcia).

Plan to improve the irrigation of the General Community of Regants of La Andelma in Cieza (Murcia).

La Rioja:

Modernization and improvement of irrigation of sector 1. of section III of the Canal of the left margin of the river Najerilla-Aceia de San Asensio (La Rioja).

Modernization and improvement of irrigation of sector 2. of section III of the Channel of the left margin of the river Najerilla (La Rioja).

Valencia Community:

Project for the transformation of the traditional irrigation system by the localized irrigation system of the Community of Burriana Regants, in the municipality of Burriana (Castellón).

Project for the transformation of the traditional irrigation system by the located irrigation system of the Communities of Régantes de Nules, Mascarell and Fortuna and Marjaleria de Nules, in the municipality of Nules (Castellón).

Modernization of the irrigation of the Acequia de los Quetre Pobles of the Community of Regantes Acequia Mayor of the Extinct Villa and Honor of Corbera (Four Peoples), in the municipal terms of Corbera, Riola, Reinheny and Polinya del Xuquer (Valencia).

Modernization of the irrigation community of the Community of Cullera, in the municipality of Cullera (Valencia).

Extremadura:

Improvement and modernization of the traditional regadios of the Communities of Regantes del Valle del Jerte (Cáceres).

B) Processing works at irrigation:

Andalusia:

Irrigation of the XII, XIII, XIV, XV and XVI sectors of the Génil-Cabra region in the province of Córdoba.

Canary Islands:

Irrigation networks of the medianies of Tenerife: Network of Fasnia (Tenerife).

Balsa of "El Tesoro" and irrigation network of Erese Norte, municipality of Valverde (El Hierro).

Balsa de La Hoya de Los Roques and irrigation network, municipality of La Frontera (El Hierro).

Balsa de Corralillos for the regulation in line of the water network of Las Palmas to the South, municipality of Aguimes (Gran Canaria).

Extremadura:

Regadio transformation of the Serena (Badajoz) Montero-blond Zone.

Valencia Community:

Regadio de apoyo a la vid de la S.A.T. de Riegos "Las Cuevas," terms municipal de Utiel y Camporrobles (Valencia).

Regadio de apoyo a la vid de la S.A.T. de Riegos "Los Ruices," term municipal de Requena (Valencia).

Regadio de apoyo a la vid de la S.A.T. de Riegos "Casas-Corrales," term municipal de Utiel (Valencia).

Regadio de apoyo al olívar de la S.A.T. de Riegos "Well Figalet-Las Viñas," municipality of Quesa (Valencia).

Regadio de apoyo al olívar, de la Comunitación de Regantes "Las Fuentes" and Cooperativa de Riego "Marjal Ichipos", term municipal of Bolbaite (Valencia).

Regadio de apoyo al olívar, de la Comunitía de Regantes "Manal", Canal de Navarre, municipality of Bicorp (Valencia).

La Rioja:

Transforming into irrigation in the Iregua-Leza interfluvio, from the Community of Regants of the new regadios of the Iregua-Leza, in the municipal terms of Murillo de Río Leza, Ribadrecha, Agoncillo, Alberite, Villamediana de Iacreza and Clavijo.

Irrigation of the Oja-Tiron Region, phase I, of the Community of Regants of the Najerilla-Tiron, in the municipal terms of Cihuri, Tirgo, Cuzcurrita of the river Tiron, Sajazarra and Anguciana.

Irrigation Community's irrigation transformation of Ausejo, a municipality of Ausejo.

Irrigation in the municipality of Huercanos (La Rioja), for the community of Regantes de Huercano (enlargement).

Irrigation in the municipality of Cenicero (La Rioja), for the Community of Regantes de Cenicero (La Rioja).

Enlargement of irrigation in the municipality of Fuenmayor (La Rioja).

C) Other infrastructure works:

Asturias:

Network of parcelary concentration roads in the municipal terms of Cabrales (Carreña-Asiego), Cangas del Narcea (La Escrita, Noceda de Rengos, San Pedro de Culiema), Castropol (Presno), Colunga (Lue), Ilas (Ilas), Llanes (Ardisana), Pravia (Villavaler), Tineo (Collada-El Prado, Gera, Navaral), Valdés (Villanueva-San Pelayo) and Villayon (Montes de Arbon, Villartorey).

Access and equipment of communal and collective pastures for their use and application of agri-environmental measures in the West of Asturias, in the municipal terms of Allande, Cangas de Narcea, San Tirso de Abres and Tineo.

Access and equipment of communal and collective pastures for their use and application of agri-environmental measures in the Oriente de Asturias, in the municipal terms of Amieva, Cabrales, Cangas de Onis, Llanes, Onis, Penamellera Alta, Penamellera Baja, Pilona, Ponga, Rivadedeva and Ribadesella.

Access and equipment of communal and collective pasture for their use and application of agri-environmental measures in the Asturias Center, in the municipal terms of Aller, Belmonte de Miranda, Grado, Lena, Proaza, Quiros, Riosa, Santo Adriano, Sobrochbio, Somiedo, Teverga and Yernes and Tameza.

Two. 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.

Three. This declaration of general interest shall permit the forced expropriations required for such works and the urgent occupation of the goods concerned.

Article 117. Amendment of Law 38/1994, of 30 December, on the regulation of the Agro-Food Interprofessional Organisations.

New wording is given to Article 8 (1) of Law 38/1994 of 30 December, regulating the Interprofessional Agro-Food Organizations, as follows:

" 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, if any, are supported or raised to the requirements of the same subject matter.

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. "

CHAPTER VIII

Administrative action on the environment

Article 118. Declaration of general interest in water works for supply.

One. The following works are declared in the general interest:

A) Works of supply to populations of Castilla y León:

1. Joint supply "Neighbourhood of Burgos and Under Arlanza" (Burgos).

2 Comarcal Supply to the Community of Villa and Land of Pedraza. Take on the river Ceguilla (Segovia).

3. Araviana-Rituerto (Soria) comarcal supply.

4. Comarcal supply from the river Cea. Villalon de Campos and others (Valladolid).

5. Supply to the populations of Valle de Escueva. 2. Phase (Valladolid).

6. Supply to Benavente and other municipalities of the Tera Valley (Zamora).

7. Expansion of supply to the region of the Five Villas (Avila).

B) Works of supply to Rioja populations:

1. ITruce System. Eastern Iaue and Western Iuce subsystems.

2. Najerilla system. Subsystems Najerilla and Cárdenas-Tuerto.

C) Works in the Autonomous Community of the Balearic Islands:

1. Expansion and improvement of the Ibiza-Vila Wastewater Purification Station.

2. Adequacy of the actual Aequias of Sa Pobla.

Two. The works included 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.

Three. The works included in points 2 and 4 of paragraph 1 (A) shall also include the declaration of urgency for the purpose of the occupation of the goods concerned as referred to in Article 52 of the Law on Compulsory Expropriation.

Article 119. Declaration of urgent occupation of certain hydraulic works.

To the effects provided for in Article 52 of the Law of Compulsory Expropriation, it is declared urgent the occupation of goods affected by the expropriation to which from place the realization of the works that are related, that have declared of general interest of the State by Law 10/2001, of 5 July, of the National Hydrological Plan:

Northern Hydrographic Confederation:

Improving Ferrol Debugging and Vertid.

Enhancement of the Debug and Vertid of A Coruña.

Improvement of Water Supply to Oviedo. Water Treatment Station of the Aram-Quiros System.

Improvement of Water Supply to Oviedo. Leading Cabornio-Depository of The Christ ETAP.

Automatic Hydrological Information Network (SAIH) in the North Basin.

Duero Hydrographic Confederation:

Debugger and Emissaries of the Upper Duero (Soria) populations.

Automatic Hydrological Information System (SAIH) of the Duero River basin. Supply of the sources of the Farm (Segovia).

Tagus Hydrographic Confederation:

Preliminary draft of the connecting road between the two margins of the Buendía Reservoir.

Improvement of Supply to Hervas and Torrejón El Rubio.

Supply to Aldeanueva de la Vera.

Supply to Garrovillas from the Alcantara Reservoir.

Sanitation and purification of several villages in the province of Ávila.

Guadiana Hydrographic Confederation:

Comprehensive sanitation of the Ruidera Lagunes.

Alcollarin Dam Project. Municipal terms of Alcollarin and others (Cáceres).

Burdalo Dam Project and Environmental Impat Corrective Measures (Caceres).

Project of the Villalba Dam of the Barros. Municipal terms of Villalba de los Barros and others (Badajoz).

Guadalquivir Hydrographic Confederation:

Driving Vejer and Barbate. Water supply to the area of Cadiz (Cadiz).

2nd Driving Barrio Jarana Ramal Norte (Cadiz).

Arenoso Dam (Córdoba).

Castril Canal (Granada).

Southern Spanish Hydrographic Confederation:

Preliminary draft for project and work for the construction of secondary treatment of the Wastewater Purification Station of the Line of the Conception.

Comprehensive Sanitation Project of the Western Sun Coast Stretch Istan. Main Collector (Estepona Sector). Municipal terms of Istan and Marbella (Malaga).

Preliminary Draft EDAR Interceptors, Pumping Station, and Submarine Emissary of Torrox and Collector Interceptor Algarrobo Plan of Integral Sanitation Coast Sector Torrox. Algarrobo Sol Axarquía (Malaga).

Preliminary draft for project and project competition for the expansion and redevelopment of the Fuengirola Wastewater Purification Station. Municipal terms of Mijas and Fuengirola (Malaga).

Project of general flow connection works. Riegos Vega Zurgena with Red Riegos Vega Overa. Municipal term Zurgena (Almeria).

Project for the Rowing of the Andarax River from the Boquera de la Higuera to the Sea. Municipality of Almería (Almeria).

25,000 m³ Regulatory Deposit Project for the City of Melilla.

Segura Hydrographic Confederation:

Segura's Vega Media Irrigation Modernization Works.

Measurements and control works of flow rates in the Segura River.

Sugar Hydrographic Confederation:

Dry River Lighting Project between the A-7 highway and its mouth to the sea, in Castellón.

Ebro Hydrographic Confederation:

Matarrana River Flow Bypass Project.

Project to raise water from the Ebro River to the Matarrana basin.

Mularroya Reservoir.

Regrowth of Santolea.

Segarra-Garrigues Channel.

Article 120. Amendment of Law 22/1988, of 28 July, of Costas.

The following precepts of Law 22/1988, of July 28, of Costas are amended.

One. A new paragraph is inserted in Article 12 (1) of Law 22/1988, with the following wording:

"The deadline for notifying the resolution of the deslinde procedures will be twenty-four months."

The rest of the section is left with the same wording.

Two. A new paragraph, 4, is introduced in Article 74 of Law 22/1988 of 28 July, with the following wording:

" 4. Concessions and authorizations in the maritime-terrestrial public domain shall be granted in accordance with the provisions of the territory's planning instruments, or in urban planning, regardless of their name and scope, which affect to the coast, unless it is granted for reasons of public interest or when it concerns the integrity of the maritime-terrestrial public domain.

In the event that the works to be granted or activities or installations subject to authorisation are not provided for in the planning instruments referred to above and do not object to their determinations, or where they do not There shall be a request for a report from the Autonomous Community and the City Council in whose territorial areas they have an impact, which shall not be binding on the General Administration of the State. "

Three. A new paragraph, paragraph 3, is inserted in Article 78 of Law 22/1988 of 28 July, with the following wording:

" 3. The time limit for notifying the decision of the procedure for declaring the right to the occupation of the maritime-terrestrial public domain shall be 12 months. '

Four. A second paragraph is inserted in Article 102 of Law 22/1988 of 28 July, with the following wording:

" The time limit for notification of the resolution of the sanctioning procedures shall be 12 months, after which no decision has been made declaring the expiry of the procedure and ordering the file of the actions, with the effects provided for in the legislation in force. "

The rest of the article remains with the same wording.

Five. Article 111 of Law 22/1988 of 28 July is amended as follows:

" 1. They shall be classified as works of general interest and shall be the responsibility of the State Administration:

(a) Those deemed necessary for the protection, defense, conservation and use of the public maritime-terrestrial domain, whatever the nature of the goods that integrate it.

b) The creation, regeneration and recovery of beaches.

c) Public access to the sea not foreseen in urban planning.

(d) Those located in the sea and inland waters, without prejudice to the powers of the Autonomous Communities.

e) The lighting of coasts and sea signs.

2. For the execution of works of general interest, as listed in the previous paragraph, the Autonomous Community and the City Council in whose territorial areas shall be required to report shall be required to notify the conformity or the design of the work with instruments of planning of the territory, whatever their denomination and scope, affecting the littoral and with the urban planning in force. Where such reports are not issued, they shall be deemed to be favourable. In the event of disagreement, the Ministry of the Environment shall submit the file to the Council of Ministers, which shall decide whether to implement the project and, in this case, order the initiation of the procedure for the modification or revision of the planning, in accordance with the procedure laid down in the relevant legislation.

In the event that the aforementioned instruments do not exist or the work of general interest is not foreseen in them, the project will be transmitted to the Autonomous Community and the City Council affected, to draft or revise the planning in order to accommodate the project's determinations within the maximum period of six months after approval. After the deadline without the adaptation of the planning being carried out, there shall be no obstacle to the execution of the work.

3. Public works of general interest referred to in paragraph 1 of this Article shall not be subject to a licence or any other act of control by local authorities and their execution shall not be suspended by other administrations. public, without prejudice to the interposition of the resources that come from it. "

Six. A second paragraph is added to Article 114 of Law 22/1988 of 28 July, with the following wording:

" The autonomic competence for land and coastal management, as referred to in the preceding paragraph, will only reach the land area of the maritime-terrestrial public domain, without understanding the territorial sea and inland waters. '

Seven. Paragraph 3 of the third transitional provision of Law 22/1988 of 28 July, which is worded as follows:

" Land classified as urban land at the entry into force of this Law shall be subject to the easements laid down therein, with the exception that the width of the protection bondage shall be 20 metres. However, existing uses and constructions, as well as the authorisations already granted, shall be respected in the terms provided for in the fourth transitional provision. In addition, new uses and constructions may be authorised in accordance with the existing plans, provided that the effectiveness of the easement is guaranteed and the maritime-terrestrial public domain is not harmed. The indication of lineups and scrapings, the adaptation or readjustment of existing ones, the management of volumes and the development of the road network will be carried out by means of Detail Studies and other appropriate urban instruments, which they must respect the provisions of this Law and the determinations of the rules that are approved under the law.

For the authorization of new uses and constructs, according to the ordering instruments, the following rules apply:

1. In the case of uses and constructions not prohibited in Article 25 of the Law and meeting the requirements laid down in paragraph 2. of the Law, the general regime established and the determinations of the urban planning.

2. In the case of buildings intended for residence or room, or for other buildings which, because they do not comply with the conditions laid down in Article 25.2 of the Law, cannot be authorised in an ordinary manner, only authorisations may be granted on an exceptional basis, subject to the approval of the General Planning Plan, Subsidiary Rules or other specific urban instrument, containing an express justification for the fulfilment of each and every one of the the following essential requirements for the said grant:

a) That with the proposed buildings the urban homogenization of the stretch of sea front to which they belong is achieved.

(b) There is a set of buildings, located at a distance of less than 20 metres from the boundary of the sea side, that maintains the alignment pre-established by the urban planning.

c) That in the urban planning of the area the precise conditions of tolerance of the buildings to be carried out are given.

d) That is a closed building, so that both existing buildings, and those that can be authorized, are placed laterally to the adjacent ones.

e) That the alignment of the new buildings is in accordance with the existing ones.

f) That the length of the facades of the solar panels, built or not, on which to act for the purpose of the intended homogeneity, does not exceed 25 per 100 of the total length of the facade of the corresponding section.

The planning of the urban planning itself will propose the approval of the sections of the sea front whose homogeneous treatment is proposed to be obtained through the building actions for which authorization is sought.

3. In the nuclei which have been the subject of a declaration of a historical whole or of another similar regime of special protection, the measures deriving from that regime shall be applied in preference to those contained in this Law. "

Article 121. Amendment of Law 15/2002, of 1 July, declaring the National Maritime Park of the Atlantic Islands of Galicia.

Paragraph 2 "Archipelago of the Ons and Onza Islands" of the Annex to Law 15/2002, of 1 July, declaring the maritime-terrestrial National Park of the Atlantic Islands of Galicia is hereby drafted in the following terms:

" The polygonal maritime-terrestrial space, configured by the following vertices:

Wave and Onza Archipelago

Point

Denomination	X	Y
1	Punta Centolo (NE).	506,776	2
	2	Camouces (E).	507,742	4.693.313
3		506.129	4.687.525
4	Under Menguella (S).	503,943
5	503.233	4.691,413
	Low of Val Bastian (NO).	505.124	4.695.307

surrounding the Ons and Onza Islands, and adjacent islets. The archipelago is located at the entrance to the Pontevedra estuary, the municipality of Bueu, and comprises a surface area of 2,171 hectares of sea and 470 hectares of land. "

Article 122. Amendment of Law 4/1989, of 27 March, of Conservation of natural spaces and of wild flora and fauna.

Law 4/1989, of 27 March, is amended in the following terms:

One. In Article 28 (2), paragraphs (c) and (d) are amended and a new paragraph is added, the (g), with the following wording:

"(c) To prevent significant damage to crops, livestock, forests, fisheries and water quality."

"(d) Where necessary for the purpose of research, education, restocking or reintroduction, or when required for captive breeding for such purposes."

"g) To protect flora and fauna."

Two. Article 28 (3) (b) and (d) are amended as follows:

(b) and (d) of Article 28 (3), which are as follows:

"b) Means, systems or methods to be used and their limits, as well as qualified personnel."

"d) The controls to be exercised."

Three. Article 33 (1) is amended, which is worded as follows:

" Hunting and fishing in inland waters may only be carried out on species declared by the Autonomous Communities as hunting or fishing pieces, a declaration which in no case may affect the species listed or to those prohibited by the European Union. "

Four. Article 34 (1) (b) of Law 4/1989 is amended, which is worded as follows:

" The exercise of the hunting of birds during the time of zeal, breeding and breeding, as well as during their journey back to breeding sites in the case of species, is also prohibited. migration. "

Five. In Article 38, a new wording is given to the 13th infringement and the 14th infringement is added, in these terms:

" Thirteenth. The perturbation, death, capture and intentional retention of bird species in breeding and breeding times, as well as during their journey back to breeding sites in the case of migratory species, without authorization corresponding. "

" Fourteenth. Failure to comply with the requirements, obligations or prohibitions set out in this Act. "

CHAPTER IX

Administrative action in the field of health

Article 123. Dietetic products.

One. The Government is empowered to establish, on a proposal from the Ministry of Health and Consumer Affairs and a report of the Interterritorial Council of the National Health System, maximum amounts of funding for each type of products provided in the benefits with dietetic products.

Two. For the purposes of its financing by the National Health System, for each dietary product entered in the Register of food for special medical purposes, intended for the pathologies or metabolic disorders determined by Royal Decree 63/1995, of 20 January, on the management of health benefits of the National Health System, and its implementing legislation, shall be decided if it is included, conditions of inclusion in its case, or is excluded from the benefits with dietetic products, having in Account for general, objective and published criteria and in particular the following:

a) Severity, duration and sequelae of the various pathologies or metabolic disorders.

b) Therapeutic use of the dietary product.

c) Risk balance/product benefit.

(d) Limitation of public expenditure for benefits with dietetic products.

e) Existence of already available dietary products and other better or equal alternatives for the same pathologies or metabolic disorders at lower cost of treatment.

Article 124. Orthoprosthetic capabilities.

The Government is empowered to establish, on a proposal from the Ministry of Health and Consumer Affairs and a report of the Interterritorial Council of the National Health System, maximum amounts of funding for each type of product. included as orthoprosthetic delivery.

Article 125. Amendments to Law 25/1990 of 20 December of the European Parliament and of the European Parliament and of the Council of 4 April 2001 on the approximation of laws, regulations and administrative provisions of the European Parliament and of the Council Member States ' regulatory and administrative provisions on the implementation of good clinical practice in the conduct of clinical trials on medicinal products for human use.

One. Article 8 (11) of Law 25/1990 of 20 December 1990 on the medicinal product is amended as follows:

" 11. 'investigational medicinal product' means the pharmaceutical form of an active substance or placebo, which is investigated or used as a reference in a clinical trial, including products with a marketing authorisation when used or combined (in the formulation or packaging) in a manner other than that authorised, or when used to treat an unauthorised indication, or for more information on an authorised use. '

Two. The content of Article 38 of Law 25/1990 of 20 December of the Medication is replaced by the following:

" Article 38. Investigational medicinal product.

1. Investigational medicinal products must be classified as products in the clinical investigation phase in cases where they are regulated.

2. The qualification shall be awarded only when the pre-clinical tests necessary to establish the pharmacological and toxicological profile of the product which guarantee its fitness for clinical research have been carried out.

3. Once a product has been placed on a product, the above qualification may be carried out with it and with reference to the indications referred to therein, the clinical trials that are requested if they are in accordance with the provisions of Title III of this Law.

4. A medicinal product may not be investigated in persons, except in the context of a clinical trial where the provisions of Title III of this Law are complied with, in the case of evidence of therapeutic indications other than those provided for in this Law. authorised, new dosages or, in general, different conditions for which it is authorised.

5. Exceptionally, the Ministry of Health and Consumer Affairs may grant authorisation, subject to the conditions laid down therein, for the prescription and application of "investigational medicinal products" to patients not included in a clinical trial, when the doctor, under his sole responsibility and with the express consent of the patient, considers it essential to treat them with them and to justify to the health authority the reasons why he decides such treatment. "

Three. The content of Article 59 of Law 25/1990 of 20 December of the Medication is replaced by the following:

" Article 59. Definition.

1. For the purposes of this Law, clinical trials shall mean any research carried out on human beings, in order to determine or confirm the clinical, pharmacological and/or other pharmacological effects and/or to detect reactions. and/or to study the absorption, distribution, metabolism and elimination of one or more investigational medicinal products in order to determine their safety and/or their efficacy.

2. Observational studies shall not be subject to the provisions of this Chapter. For the purposes of this Law, it is understood by observational study the study in which the medications are prescribed in the usual way, according to the normal conditions of the clinical practice. The assignment of a patient to a particular therapeutic strategy will not be decided in advance by a test protocol, but will be determined by the usual practice of the medicine, and the decision to prescribe a given drug be clearly dissociated from the decision to include the patient in the study. No intervention will be applied to patients, either diagnostic or follow-up, other than the usual clinical practice, and epidemiological methods will be used for the analysis of the data collected. "

Four. The content of Article 60 of Law 25/1990 of 20 December of the Medication is replaced by the following:

" Article 60. Respect for ethical postulates.

All tests shall be subject to the administrative authorisation provided for in Article 65 and the following requirements shall be complied with:

1. No clinical trial may be initiated as long as sufficient scientific data and in particular pharmacological and toxicological tests on animals are not available to ensure that the risks involved in the person in question are admissible.

2. Clinical trials must be conducted in conditions of respect for the fundamental rights of the person and the ethical postulates affecting the biomedical research in which human beings are affected, following these effects. contained in the Helsinki declaration and successive declarations to update those postulates.

3. In order to avoid outdated or repetitive investigations, clinical trials may only be initiated to demonstrate the efficacy and safety of the proposed therapeutic modifications, provided that there are reasonable doubts about them.

4. The subject of the test shall give its consent freely expressed in writing, having been informed about the nature, importance, implications and risks of the clinical trial. If the subject of the test is not in a position to write, he may, in exceptional cases, give his verbal consent in the presence of a witness.

In the case of persons who cannot freely issue their consent, the consent must be granted by their legal representative after instruction and exposure to the same of the scope and risks of the trial. The conformity of the representative shall also be necessary if the conditions allow it to understand the nature, importance, extent and risks of the test.

5. The provisions of the above paragraph shall be without prejudice to the provisions of Article 9 (2) of Law 41/2002 of 14 November 2002, the basic regulation of the autonomy of the patient and of rights and obligations in the field of information and clinical documentation, in the terms that are regulated.

6. In the case of clinical trials with no particular therapeutic interest for the subject of experimentation, the consideration given to the voluntary submission to the experience will be perceived in any case, although it will be reduced equitably according to the participation of the subject in the experimentation in the assumption that he desists. "

Five. Article 62 (1) of Law 25/1990 of 20 December 1990 on the medicinal product is amended as follows:

" 1. A clinical trial may be carried out only where the provisions on insurance or compensation which cover the damage caused by the test may result for the person in which he or she has been established. has to be performed. "

Six. Article 63 (3) of Law 25/1990 of 20 December of the Medicament is amended as follows:

" 3. It is the principal investigator who directs the application of the application and the application, corresponding to the application. The condition of the promoter and the principal investigator may be on the same natural person.

Only a sufficiently qualified healthcare professional to assess the response to the substance or drug subject to the study may act as a principal investigator.

The health care provided to the subjects of the clinical trial, as well as the medical decisions to be taken, shall be the responsibility of a duly qualified physician or, where appropriate, a dentist in the case of the clinical trial. have clinical trial authorisation. '

Seven. The content of Article 65 of Law 25/1990 of 20 December of the Medication is replaced by the following:

" Article 65. Administrative intervention.

1. Clinical trials with investigational medicinal products shall be subject to authorisation by the Spanish Medicines Agency, in accordance with the regulatory procedure laid down.

2. The Spanish Medicines Agency may at any time interrupt the conduct of a clinical trial or require the introduction of modifications to its protocol, in the following cases:

a) If the Law is violated.

b) If the conditions of your authorization are altered.

c) If the ethical principles set out in Article 60 are not met.

d) To protect test subjects, or

e) In defense of public health.

3. The health administrations will have inspection powers in the field of clinical trials, and can investigate even the individual clinical histories of the test subjects, always keeping their character confidential. They shall also be able to perform the precautionary interruption of the test for any of the causes mentioned in the previous point, immediately communicating it to the Ministry of Health and Consumer Affairs.

4. Health administrations shall ensure compliance with the standards of "Good Clinical Practice".

5. The principal investigator of a test shall immediately notify the sponsor of any serious adverse events that arise during the test, except in the case of those identified in the protocol as events that do not require immediate communication. The sponsor must keep a detailed record of all the adverse events notified to him, whose communication to the Health Administrations and the Ethical Committee of Clinical Research must be carried out in the terms and deadlines that rules are set out.

6. The favourable or unfavourable results of each clinical trial, whether it comes to an end or whether the research is abandoned, should be communicated to the Spanish Medicines Agency, without prejudice to its communication to the European Communities. Corresponding autonomies. '

Article 126. Price of official medical certificates.

The price of the printed certificates of the official medical certificates published by the General Council of Medical Colleges, in all its classes, will be subject, from 1 January 2003, to the payment of certain rights. Single economic EUR 3, which will be collected by the General Council. The Official Colleges of Physicians, regardless of these economic rights, may not receive or require any amount for such forms.

These economic rights may be updated by the Ministry of Health and Consumer Affairs, prior to the Ministry of Economy.

The provisions of the preceding paragraph shall not apply to certifications issued in the field of the National Health System or to medical certificates already established by a specific regulatory regime.

Additional disposition first. Compensation and deduction of certain debts of the Autonomous Communities.

One. The State may deduct from the amounts of the participation in the collection of the taxes transferred by the State and from the deliveries of the Fund of Sufficiency of the Autonomous Communities the amount of the liquid debts due and (a) to be required against the State's Public Finance for the same, as well as for the entities governed by public law which are dependent on them, for the tax concepts which are the subject of such transfer, and for social security contributions.

Two. The deductions will be agreed by the collection department of the State Administration of Tax Administration, in the case of debts of a tax nature and by the General Treasury of Social Security, in the case of debts owed by the State. Social Security contributions.

The deductions will be applied by the Ministry of Finance, who will practice them in the deliveries to account that correspond to the Autonomous Community for the participation in the liquid collection of the transferred taxes by the State and by Sufficiency Fund.

Three. Where the deduction of debts arising from State taxes and debts for social security contributions is deducted and in excess of the amount of the deliveries to be made, those deliveries shall be charged on a pro rata basis of their respective amount.

Four. The decision declaring the total or partial extinction of the debt shall be the responsibility of the competent body to determine the source of the deduction, producing its effects from the time it is practised and the amount to be agreed.

Five. In the event that pending the entry into force of this Law, there are outstanding debts of those referred to in the previous paragraph, the Ministry of Finance and the Autonomous Community may agree on a plan to cancel these debts. debts.

Additional provision second. Tax benefits applicable to the "Holy Year Jacobo 2004".

One. The priority patronage scheme provided for in the current legislation will apply to programmes and activities related to the "Year of the Jacobo 2004", provided that they are approved by the "Council Jacobo" and carried out by the entities or institutions to which such a scheme is applicable.

For these purposes, the percentages of deduction provided for in general in their regulatory regulations shall be raised by five percentage points in relation to the programmes and activities carried out for such an event until the end of the period of its validity.

Two. 1. The taxable persons of the Company Tax may deduct from the full quota of the tax the 15 per 100 of the investments which, carried out in the territorial field that are determined, are carried out in compliance with the plans and activities programmes established by the 'Council Jacobo' and consist of:

(a) Elements of the new equipment, without, under any circumstances, considered as such.

b) Works for the rehabilitation of buildings and other buildings that meet the requirements laid down in the State regulations on the financing of protected housing actions that are in force at the time of the execution of the rehabilitation works.

The aforementioned works must also comply with the architectural and urban standards that the corresponding Aychades and the "Jacobo Council" can establish in this respect.

c) The implementation in Spain or abroad of propaganda and publicity expenses of a multi-annual projection that directly serve the promotion of the "Holy Year Jacobo 2004", and receive the approval of the "Jacobeo Council".

The basis of the deduction will be the total amount of the investment made when the content of the advertising support relates in an essential way to the disclosure of the celebration of the "Holy Year Jacobo 2004". Otherwise, the basis of the deduction shall be 25 per 100 of the investment made.

2. This deduction, in conjunction with those governed by Chapter IV of Title VI of Law 43/1995 of 27 December 1995 on the Company Tax, may not exceed 35 per 100 of the full quota, which is reduced by double the deductions to avoid double taxation. internal and international taxation and bonuses, and it will be incompatible for the same goods or expenses with those provided for in the said Law 43/1995 of 27 December of the Corporate Tax. The amounts not deducted may be applied, subject to the same limit, in the settlement of the tax periods concluded in the immediate and successive ten years.

The calculation of the time limits for the application of the deductions provided for in paragraph Two of this additional provision may be deferred until the first financial year in which results occur within the period of limitation. positive, 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.

Three. Taxable persons carrying out economic activities under direct estimation shall apply the deduction laid down in the preceding paragraph in the terms and conditions laid down in the rules of the income tax. Physical Persons.

Four. The transfer of assets subject to the tax on Proprietary Transmissions and Documented Legal Acts will have a bonus of 95 per 100 of the quota when the goods and rights acquired are directly and exclusively allocated by the a taxable person for the purposes of making investments with a right of deduction as referred to in the preceding paragraphs.

Five. 1. The taxable persons of the Economic Activities Tax shall have a bonus of 95 per 100 in the quotas and surcharges corresponding to the activities of artistic, cultural, scientific or sporting character to be carried out during the Celebration of the "Holy Year Jacobo 2004" and to certify the "Council Jacobo" that are framed in their plans and programs of activities.

2. Companies or entities that exclusively develop the objectives of "Year of the Jacobo Year 2004" according to the "Jacobeo Council" certification will have a bonus of 95 per 100 in all taxes and local taxes that can be placed on their operations related to that purpose.

3. For the purposes referred to in this paragraph, the provisions of Article 9 (2) and (3) of Law 39/1988 of 28 December 1988 on the rules governing local farms shall not apply.

Six. The application of the tax benefits provided for in this provision will require prior recognition of the tax administration as to where it comes from in the form it is regulated.

To this end, the application for recognition must be accompanied by a certificate issued by the "Council Jacobo" that the investments entitled to deduction have been made in compliance with their plans and programs of activities as well as the other circumstances provided for in this provision.

Subsequently, the tax administration will verify the concurrency of the circumstances or requirements necessary for the application of the tax benefits, practicing, where appropriate, the regularisation resulting from the the tax situation of taxable persons.

Seven. The "Jacobeo Council" shall transmit to the State Agency of Tax Administration copies of the certificates issued in relation to the benefits contained in this additional provision in the months of January, April, July and October, for its subsequent referral to the relevant management bodies.

Eight. 1. This provision shall cease in force on 31 December 2004.

2. The Government is authorised to issue any provisions necessary for the development and implementation of the provisions of this additional provision.

Additional provision third. Transfer of buildings carried out by the Port Authorities in favour of other public administrations.

are exempt from any tax of a state, regional or local nature, the positive income that is revealed as a result of the disposals of buildings carried out by the Harbour Authorities free of charge for any public administration, provided that the following requirements are met:

a) To be formalized in compliance with collaboration agreements between the Port Authorities and the corresponding Administration.

(b) that the goods which are the subject of disposal have been affected and their disposal is authorized, in accordance with the requirements, and by the competent authority which, by reason of the amount, is provided for in Article 49.4 of Law 27/1992 of 24 November 1992, Ports of the State and the Merchant Navy.

(c) The buildings are assigned to the assets of the public administration of the goods.

Additional provision fourth. Renovations of the rustic Catastro.

Until such time as the fixing of cadastral values of the real estate of a rustic nature according to the provisions of Articles 68 and 70 of Law 39/1988, of 28 December, regulating the local farms, the goods shall continue to be taxed with the cadastral values calculated in accordance with the second transitional provision of the Law referred to above once the cadastral alterations which they have undergone have been incorporated experiment in each financial year, with the application of the evaluation rates of the contribution Territorial Rustica and Pecuaria carried over by virtue of Royal Decree-Law 7/1988 of 29 December 1988 or those which have been subsequently approved in place of the Royal Decree-Law No 7/1988, and without prejudice to their annual update by means of the coefficients established and those who establish the General Budget Laws of the State.

For the purposes of the application of Article 31 of Law 24/2001 of 27 December, of fiscal, administrative and social measures, the liquidable bases referred to in the second transitional provision shall be understood as of Law 39/1988 of 28 December 1988 are those resulting from the application of the assessment rates set out in the preceding paragraph.

Additional provision fifth. Documentary record of the cadastral reference.

Article 50 (3) of Law 13/1996 of 30 December 1996 on fiscal, administrative and social measures is hereby worded as follows:

" Three. The cadastral reference of the building shall be recorded in the public instruments and in the files and administrative decisions resulting from the document required by the obligor, which shall be one of the following:

(a) Last receipt justifying the payment of the Property Tax, provided that the cadastral reference is included in this document.

b) Certificate or other document issued by the manager of the Catastro, or public deed or registration information, provided that the cadastral reference is in such a way as to result in such documents.

c) Electronic cadastral certification obtained by the telematic procedures that are approved by Resolution of the General Directorate of the Catastro, in which the cadastral reference is established in an undoubted way.

The competence to issue or obtain the certificate referred to in paragraph (b) above may be delegated to bodies of the own or different Administration. Where the notaries and registrars of the property directly obtain the cadastral certifications referred to in paragraph (c), the granting of the public document or the applicants for registration shall be exempted from the obligation to refers to paragraph Two of this article. "

Additional provision sixth. Amendment of Royal Decree 1/1999 of 23 December 1999 adapting the rules of the appeal provided for in the third paragraph of the ninth basis of the Royal Decree-Law of 11 June 1929, of Bases of Ports, Zones and Deposits Francs, to the current tax system.

The following amendments are made to the Royal Legislative Decree 1/1999 of 23 December, which is in line with the rules of the appeal provided for in the third paragraph of the ninth base of the Royal Decree of 11 June From 1929, from Bases of Ports, Zones and Repositories, to the current tax system:

One. A paragraph is added to Article 3, which is worded as follows:

"For the purposes of this article, it is understood by taxable persons established in the free zones that they have permanent establishment in the territorial scope of the same."

Two. The last paragraph of Article 6 is worded as follows:

" The amount of the payments to the consortium for the resource shall not exceed the maximum amount which the Minister of Finance would have set in consideration for the financial needs of the consortium. In this case, the excess collection of the resource on the maximum amount shall be the responsibility of the Treasury. "

Additional provision seventh. Debt cancellation of the Management of Infrastructure and Equipment of Education and Culture with the State.

The outstanding balance of the loan granted by the Council of Ministers at its meeting of 10 October 1986, to the Board of Construction and Facilities and School Equipment, currently Management of Infrastructure and Equipment Education and Culture, an autonomous body of the Ministry of Education, Culture and Sport, for the replacement of furniture and reconstruction of its warehouses destroyed by a fire on 9 July 1986, whose recovery was to be carried out by means of the Income from the compensation received by the Agency of the Insurance Company Albia, cancelled pursuant to the judgments of the Court of First Instance No 17 of Madrid, of 10 June 1996, and of the Hearing Provincial of Madrid, Section 13. of 8 February 1999.

Additional disposition octave. Definitive reduction of vehicles with fifteen or more years of age in the Register of the Central Traffic Headquarters.

The owners of vehicles with an age of fifteen or more years since their first registration in the Register of Vehicles, will be able to request their final discharge in the Traffic Headquarters without the need to provide the last proof of payment of the Municipal Tax of Mechanical Traction Vehicles, respecting the right of the Aycales to the collection of the same. The annotation of the discharge in the Vehicle Registry shall be exempt from the fee payment.

Additional provision ninth. Municipal preventive control of works in areas of interest to the national defense.

The works of new construction, repair and conservation, carried out in zones declared of interest to the national defense or in the military installations mentioned in article 8 of the Royal Decree 689/1978, of February 10, That the Regulation of Law 8/1975, of March 12, of Zones and Facilities of Interest for National Defense is approved and qualified as public works that directly affect the national defense will not be subject to the acts of control Municipal preventive.

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.

Additional provision 10th. Compensation for residence in the cities of Ceuta and Melilla.

The government will analyze during the year 2003 the conditions that determine the fixing of the indemnities for the residence of the state public sector's active personnel in the cities of Ceuta and Melilla, and will proceed to its review. and the consequent modification of the amounts in order to adapt them to the current reality. This update may not in any case imply a minoration of the amounts currently received in this concept.

Additional provision 13th. Exploration of Hydrocarbons in the Outer and Interior.

The Ministry of Economy is enabled, after the Ministry of Finance has been informed, to carry out the pending proposals for the final settlement of the commitments resulting from the implementation of the two Council Agreements. Ministers adopted on 30 July 1982 in connection with the Exploration of Hydrocarbons in the Foreign and Interior (Spain), in accordance with the criteria laid down in those Agreements.

Additional provision twelfth. Metro Seville.

In the financial year 2003, the government, in consideration of the needs of the regular collective transport of travelers in the city of Seville, will study the conditions of the economic participation of the Administration General of the State in the financing of the works relating to the Metro of Seville, in order to the subscription of a Convention for this purpose with the competent Andalusian Administrations.

Additional disposition thirteenth. Reimbursement of Value Added Tax on imports of goods by customs agents and persons or entities acting in their own name and on behalf of importers.

The only additional provision of Law 9/1998 of 21 April, which is worded as follows:

" Single additional disposition. Reimbursement of Value Added Tax on imports of goods by Customs agents and persons or entities which, duly authorised by the Customs Administration, act in their own name and on behalf of the importers.

For the purposes of value added tax, on imports of goods by customs agents and persons or entities which, duly authorised by the Customs Administration, act in their own name and on behalf of importers who have made the payment of such tax on behalf of the importer effective shall apply the following rules:

1. The document supporting the right of deduction of the import quotas shall be the document proving the payment of the tax, in which the recognition of the customs agent or the person or the person concerned is recorded. entity that has acted in its own name and on behalf of the importer of having obtained the refund from its customer.

Customs agents and persons or entities acting in their own name and on behalf of importers shall have the right of retention of the document referred to in this rule until they have been reimbursed by the customs authorities. tax.

2. If one year after the date of birth of the right to deduction, the importer who is entitled to the total deduction of the tax due on importation has not reimbursed the fee paid on the occasion of the import by the customs agent or the person or entity which has acted in his own name and on behalf of the importer, the importer or the importer may request from the customs office for his return within three months and under the conditions and with the requirements to be determined regulatively.

The customs agent or the person or entity that has acted in his own name and on behalf of the importer must accompany the application for the return of the document proving the payment of the tax, which will be unused to the effects of the exercise of the right to deduction or return.

3. In the cases referred to in Rule 2, the assumptions of liability provided for in paragraph 2, number 3 and in Article 87 (3) of Law 37/1992 of 28 December 1992 shall not apply. of Value Added Tax. "

Additional disposition fourteenth. Modification of the Mortgage Act.

One. The following is added to the fifth paragraph of Article 327 of the Mortgage Act:

" You will also be transferred to the holders whose rights are presented, registered, annotated or by note to the margin in the Register and which may be harmed by the resolution that falls on your day. Where the notesestimatory note merges in the absence or omission of a license or authorization from any public authority or body or from the lack or omission of the consent of a natural or legal person, the Registrar shall notify the interposition, if any, of the resource. "

Two. A new fourth paragraph is introduced in Article 328 of the Mortgage Act:

" When the resolution is an estimate, the Registrar who has signed the rating note revoked, as well as the rightholders who have been notified of the appeal, will also be legitimate to use it. "

Additional provision 15th. Employment Promotion Funds.

The Liquidating Commission of the Funds for the Promotion of Employment created by Article 31 of Law 14/2000 is hereby enabled to propose to the General Administration of Heritage of the State the cession of use, prior to the extinction of the the process of liquidation of the Funds, the immovable property of the existing Funds in Trapaga (Vizcaya), the Euskadi Training Foundation, for the purpose of vocational training and employment.

The transfer of use, once authorized by the General Directorate of State Heritage, will be agreed by the Liquidator Commission.

Extinguished the funds, the good shall be assigned to the State's Heritage, the cession of use remaining until the end that justifies such cession is maintained.

Additional provision sixteenth. PREVER program for the modernization of the motor vehicle fleet.

With effect from 1 January 2003, Article 3 (1) of Law 39/1997 of 8 October, approving the PREVER programme for the modernisation of the motor vehicle fleet, the increase of the Road safety and environmental protection shall be worded as follows:

" 1. The manufacturer, the first recipient in Spain or, where applicable and instead of those, who maintains contractual relations with the dealer or final seller, may be deducted from the full quota of the Company or the quota Member of the Tax on the Income of the Physical Persons the amount of the bonuses granted to the buyers and, where appropriate, to the financial tenants, of new industrial vehicles of less than 6 tons of maximum authorized weight justify that they have discharged another industrial vehicle of less than 6 tons of the maximum authorised weight of the holder, where the following conditions are met:

(a) That the vehicle for the scrapping is more than seven years old since its first registration in Spain.

b) That both the new vehicle and the vehicle for the scrapping must be included in the numbers 23 and 26 of the Annex to the Royal Legislative Decree 339/1990 of 2 March, approving the text of the Law on Traffic, Vehicle Circulation to Motor and Road Safety, as well as on any of the alleged non-subjection of the Special Tax on Certain Means of Transportation referred to in paragraph 1 (a) of Article 65 of the Law 38/1992, of December 28, of Excise Excise. "

Additional 17th disposition. Amendment of Law 66/1997 of 30 December 1997 on fiscal, administrative and social order measures.

A new paragraph 11 is added to Article 81 of Law 66/1997 of 30 December 1997 on tax, administrative and social measures, as amended by Article 51 of Law 55/1999, of 29 June 1997. December, of fiscal, administrative and social order measures, with the following content:

" Once. Without prejudice to the above paragraphs, the National Mint and Currency-Royal Mint may, under free competition, provide certification services in the use of the electronic signature in the relationships that maintain private individuals and carry out the provision of technical services in order to ensure the safety, validity and effectiveness of the information society and procurement services by electronic means in accordance with the provisions of the legislation governing the use of electronic signatures and the provision of information society services and electronic commerce and other complementary rules. '

18th additional disposition. Amendment of Law 44/2002 of 22 November of Measures of Reform of the Financial System.

New wording is given to the first paragraph of Article 64 of Law 44/2002, of November 22, of Financial System Reform Measures, which remains as follows:

" First. The data recorded in the C.I.R. shall be kept for 10 years from the date to which it relates, and shall be cancelled after the expiry of that period. However, they may be kept indefinitely by means of procedures which do not permit the identification of the affected person, taking into account their historical, statistical or scientific values. Data identifying legal persons may also be kept indefinitely in order to permit the pursuit of the purposes referred to in the second and third indents of the first paragraph of Article 59 of this Law. "

Additional 19th disposition. Amendment of the recast text of the Water Law, approved by Royal Legislative Decree 1/2001, of July 20. Provision of information by energy service providers.

A new paragraph is created, 5, to Article 55 of the recast text of the Water Law approved by Royal Legislative Decree 1/2001, of July 20:

" 5. The companies supplying energy services referred to in Law 34/1998 of the Hydrocarbons Sector and Law 54/1997 of the Electrical Sector will provide the information requested by the Basin Agency in the exercise of their powers, in relation to the installed powers and the energy consumption for groundwater extraction. "

320th additional disposition. Amendment of the recast text of the Water Law, approved by Royal Legislative Decree 1/2001, of July 20. Sanctioning regime.

New paragraphs are added to Article 116 of the recast text of the Water Act, the current content of the article becomes paragraph 3 of the article:

" Failure to comply with this Law will be sanctioned in accordance with the provisions of this Title and Title IX of Law 30/1992, of 26 November, of the Legal Regime of the Public Administrations and of the Common Administrative Procedure.

The liability will be in solidarity when several are responsible and it is not possible to determine the degree of participation of each of them in the commission of the infringement. "

Content of current article 116, which becomes paragraph 3 of the same article:

" 3. They shall be liable for the infringement of paragraphs (b) and (h), the following natural or legal persons: The holder of the land, the promoter of the recruitment, the employer who carries out the work and the technical director of the site. "

Additional twenty first disposition. Amendment of Law 10/2001 of 5 July of the National Hydrological Plan.

An article is incorporated in Article 17 (2) of Law 10/2001 of 5 July of the National Hydrological Plan, which will be drafted in the following terms:

"In no case, will the waters transferred to the creation of new regadios, to the extension of the existing ones nor to the irrigation of the golf courses in the areas benefited by the transfers be destined."

Additional twenty-second disposition. Tax benefits applicable to "Caravaca Retiar 2003".

One. The priority patronage scheme provided for in the current legislation will apply to programmes and activities related to "Caravaca Retire 2003", provided that they are approved by the "Agency for the Development of the Northwest Comarca" and will be they are carried out by the entities or institutions to which the scheme is applicable.

For these purposes, the percentages of deduction provided for in general in their regulatory regulations shall be raised by five percentage points in relation to the programmes and activities carried out for such an event until the end of the period of its validity.

Two. 1. The taxable persons of the Company Tax may deduct from the full quota of the tax the 15 per 100 of the investments which, carried out in the territorial field that are determined, are carried out in compliance with the plans and activities programmes established by the "Agency for the Development of the Northwest Comarca" and consist of:

(a) Elements of the new equipment, without, under any circumstances, considered as such.

b) Works for the rehabilitation of buildings and other buildings that meet the requirements laid down in the State regulations on the financing of protected housing actions that are in force at the time of the execution of the rehabilitation works.

The aforementioned works will also have to comply with the architectural and urban norms that in this respect can establish the City of Caravaca de la Cruz and the "Agency for the Development of the Northwest Comarca".

c) The implementation in Spain or abroad of propaganda and advertising expenditure of a multi-annual projection that will directly serve the promotion of "Caravaca Retiar 2003" and receive the approval of the " Agency for Development of the Northwest Comarca. "

The basis of the deduction will be the total amount of the investment made when the content of the advertising support relates in an essential way to the disclosure of the celebration of "Caravaca Retiar 2003". Otherwise, the basis of the deduction shall be 25 per 100 of the investment made.

2. This deduction, in conjunction with those governed by Chapter IV of Title VI of Law 43/1995 of 27 December 1995 on the Company Tax, may not exceed 35 per 100 of the full quota, which is reduced by double the deductions to avoid double taxation. internal and international taxation and bonuses, and it will be incompatible for the same goods or expenses with those provided for in Law 43/1995 of 27 December 1995. The amounts not deducted may be applied, subject to the same limit, in the settlement of the tax periods concluded in the immediate and successive ten years.

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

Three. Taxable persons carrying out economic activities under direct estimation shall apply the deduction laid down in the preceding paragraph in the terms and conditions laid down in the rules of the income tax. Physical Persons.

Four. The transfer of assets subject to the tax on Proprietary Transmissions and Documented Legal Acts will have a bonus of 95 per 100 of the quota when the goods and rights acquired are directly and exclusively allocated by the a taxable person for the purposes of making investments with a right of deduction as referred to in the preceding paragraphs.

Five. 1. The taxable persons of the Economic Activities Tax shall have a bonus of 95 per 100 in the quotas and surcharges corresponding to the activities of artistic, cultural, scientific or sporting character to be carried out during the Celebration of the "Caravaca Retire 2003" and to certify the "Agency for the Development of the Northwest Comarca" that are framed in their plans and programs of activities.

2. Companies or entities that exclusively develop the objectives of "Caravaca Retiar 2003" according to the "Agency for the Development of the Northwest Comarca", will have a bonus of 95 per 100 in all taxes and taxes premises that may be placed on their operations related to that purpose.

3. For the purposes referred to in this paragraph, the provisions of Article 9 (2) and (3) of Law 39/1988 of 28 December 1988 on the rules governing local farms shall not apply.

Six. The application of the tax benefits provided for in this provision shall require prior recognition of the tax administration as to where it comes from in the form it is regulated.

To this end, the application for recognition must be accompanied by a certificate issued by the "Agency for the Development of the Northwest Comarca" that investments entitled to deduction have been made in compliance with the their plans and activities as well as the other circumstances provided for in this provision.

Subsequently, the tax administration will verify the concurrency of the circumstances or requirements necessary for the application of the tax benefits, practicing, where appropriate, the regularisation resulting from the the tax situation of taxable persons.

Seven. The "Agency for the Development of the Northwest Comarca" shall transmit to the State Agency for Tax Administration copies of the certificates issued in respect of the benefits contained in this additional provision in the months of January, April, July and October, for further referral to the relevant management bodies.

Eight. 1. This provision shall cease in force on 31 December 2003.

2. The Government is authorised to issue any provisions necessary for the development and implementation of the provisions of this additional provision.

33rd additional disposition. Amendment of the tax regime for certain leasing contracts.

For the purposes of the tax periods beginning on 1 January 2002, Article 128 (11) of Law 43/1995 of 27 December 1995 on the Tax on Societies is amended, next form:

" 11. The Ministry of Finance may determine, in accordance with the procedure laid down in the Rules of Procedure, the temporary time referred to in paragraph 6, taking into account the specificities of the period of employment or the construction of the good, as to the singularities of their economic use, provided that such determination does not affect the calculation of the tax base arising from the actual use of the good, nor the income derived from its transmission to be determined according to the rules of the general scheme of excise duty or special arrangements provided for in Chapter VIII of the Title VIII of this Law. "

Twenty-fourth additional disposition. Entry into force of the discharge control fee.

Paragraph one of the eighth transitional provision of the recast text of the Water Act, approved by Royal Legislative Decree 1/2001 of 20 July, will be worded as follows:

" 1. The discharge control fee shall enter into force when the parameters laid down in this Law for the quantification of the discharge are determined. During the financial year 2002 and until the entry into force of the previous regulatory standard, the discharge fee as set out in Article 105 of Law 29/1985 of 2 August of Water shall apply. '

Additional twenty-fifth disposition. Application of Article 128 (11) of Law 43/1995, of 27 December 1995, of the Corporate Tax, to assets whose construction period has ended before 31 December 2002.

The temporary moment determined by the Ministry of Finance, as referred to in Article 128 (11) of the Tax Law, may be matched with that of the putting into operation, in the case of assets. whose construction period has been completed before 31 December 2002 and whose application to the Ministry of Finance has been submitted before that date.

Additional twenty-sixth disposition. Modification of the composition of the Upper Council of Chambers.

A paragraph 1a is added to Article 19 of Law 3/1993, of 22 March, Basic of the Official Chambers of Commerce, Industry and Navigation, which will be worded as follows:

" Article 19.

1 bis. The governing and administrative bodies shall adequately reflect the Spanish economic reality and may include representatives of the most representative national business organisation among its members. "

Additional twenty-seventh disposition. Derogation from the time limit for the materialisation of fixed assets of the reserve for investments in the Canary Islands.

One. The taxable persons who have provided a reserve for investments in the Canary Islands and whose process of materialization has already been directly and temporarily affected by the General Planning and Tourism Guidelines in the Canary Islands, in such a way as to If possible, its conclusion within the period prescribed in Article 27 (4) of Law 19/1994, of 6 July 1994, of modification of the Economic and Fiscal Regime of the Canary Islands, may request the tax administration to suspend the until the end of the aforementioned affectation.

The process of materialization must be initiated and developed without a solution of continuity or anomalous interruptions attributable to the taxable person. The materialization carried out and the pending completion must be perfectly quantifiable and comply with the rest of the requirements laid down in Article 27 of Law 19/1994.

Applications shall be processed in accordance with the procedure to be determined, which shall be deemed to be rejected after three months after their submission.

Two. The entry into force of the amendments contained in this provision will not take place until, once authorised by the European Commission, the regulatory development referred to in paragraph 1 is enacted.

An additional twenty-eighth disposition. Reimbursement of the Indirect General Tax on imports of goods by Customs agents and persons or entities acting in their own name and on behalf of importers.

Article 9 (14) of Law 66/1997 of 30 December 1997 on Fiscal, Administrative and Social Order Measures shall be read as follows:

" 14th. Reimbursement of the Indirect General Tax on imports of goods by Customs agents and persons or entities which, duly authorized by the Canary Tax Administration, act in their own name and on behalf of the importers.

For the purposes of the Indirect Canarian General Tax, on imports of goods by Customs agents and persons or entities that, duly authorized by the Canary Tax Administration, act in their own name and by The following rules shall apply to importers and which have made the payment of such tax on behalf of the importers effective:

1. The document supporting the right to deduct the import quotas shall be the document proving the payment of the tax, which includes the recognition of the agent of the Customs or of the person or entity that has acted in its own name and on behalf of the importer of having obtained the refund from its customer.

Customs agents and persons or entities acting in their own name and on behalf of importers shall have the right to withhold the document referred to in this rule until they have obtained reimbursement from the tax.

2. If one year after the date of birth of the right to deduction, the importer who is entitled to the total deduction of the tax due on importation has not reimbursed the fee paid on the occasion of the import by the Customs Agent or the person or entity that has acted in its own name and on behalf of the importer, the importer or the importer may request from the tax administration to refund, within the following three months and in the conditions and requirements to be determined in a regulated manner.

The Customs Agent or the person or entity that has acted in its own name and on behalf of the importer must accompany the application for the return of the document proving the payment of the tax, which will be unused to the effects of the exercise of the right to deduction or return.

3. In the cases referred to in Rule 2, the assumption of liability provided for in Article 21a (3) (3) of Law 20/1991 shall not apply. "

Additional twenty-ninth disposition. Complement military.

Until 31 December 2003, the commitments of the complement military covered by the provisions of paragraph 2 of the fourth provision of Law 17/1999, of 18 May, of the Staff Regulations of the European Communities, are extended until 31 December 2003. the Armed Forces, who so request, being exempt up to that date, within the calls for internal promotion of age limits, employment and the number of calls regulated in Article 66 of the aforementioned Law.

Additional 30th disposition. Amendment of Law 17/1999, of 18 May, of Staff Regulations of the Armed Forces.

Paragraph 1 of the fifth final provision of Law 17/1999, of 18 May, of the Staff Regulations of the Armed Forces, is amended as follows:

" 1. The time of service in the Armed Forces as a professional military personnel of troops and marineria or as military complement will be considered as merit in the systems of selection regarding the Corps, Escalas, places of official and activities of the employment status of public administrations, in all cases where their duties are related to the services provided, skills or qualifications acquired as a military service during the years of service, in terms of legal or rules are determined. "

First transient disposition. Property tax.

The cadastral values contained in the tax rolls of the Real Estate Tax corresponding to the tax periods 1999, 2000, 2001 and 2002 of the municipalities in which a Table of provincial evaluatory rates approved in the 1999 financial year, shall be notified jointly to each taxable person by the organs of the General Directorate of the Catastro within six months of the entry into force of the This Law, in accordance with the procedure laid down in Article 105 of the General Tax Law. To this end, the reasons for such notifications shall consist of the expression of the cadastral rating, productive intensity, evaluation rate, surface, cadastral reference, and parage corresponding to the parcels and subplots to which Once these notifications have been made, the competent authorities for the tax administration of the tax will carry out the liquidations corresponding to the said tax period, which will be notified individually to the taxable persons, without prejudice to the consideration as "on account" of the liquidations already practised and derived from the Padrones indicated above.

These securities will remain in force until the renewal of the Rustic Catastro as provided for in Law 24/2001 of 27 December, of fiscal, administrative and social measures, without prejudice to its updating by the application of the established coefficients and those establishing the General State Budget Laws.

Second transient disposition. Transitional arrangements for the application of Article 134a of Law No 37/1992 of 28 December 1992 on value added tax.

As long as the regulatory development of Article 134a of Law 37/1992 of 28 December of the Value Added Tax does not enter into force, the regulatory development of the article will be applied as soon as possible. 155 of that Act.

Transitional provision third. Amendment of the State Heritage Act.

The amendment of Article 24 of the State Heritage Law under Article 74 (2) of this Law shall take effect with respect to the free provisions of goods or rights in favour of the State which is have been perfected prior to their entry into force, provided that the relevant recall has not been exercised in advance.

Transitional disposition fourth. Amendment of Law 10/1990 of 15 October of the Sport.

The amendments made to Title XI of Law 10/1990 of 15 October of the Sport will enter into force on 1 January 2003, without prejudice to the professional leagues, sports federations and other entities falling within the scope of that Law, they must adapt their statutory and regulatory rules within the maximum period of six months from the date mentioned.

Transient disposition fifth. Judicial General Mutuality.

Until the entry into force of the Royal Decree of regulation of the organs of government, administration and representation of the Judicial General Mutuality referred to by the fifth final provision of this Law, the previous organs with the same composition and attributions.

Transitional disposition sixth. Transitional regime for exemptions from the Hydrocarbon Tax in pilot activities for the technological development of less polluting products.

The agreements for the recognition of the exemption provided for in Article 51 (3) of Law 38/1992 of 28 December 1992 on Excise Duties, which were issued before 31 December 2002, will have their effect on the period expressed in such agreements, without the possibility of being extended and without such validity being extended beyond 31 December 2010. Where such exemption agreements relate to biofuels which are mixed with conventional fuels, directly or after processing, the application of the exemption shall comprise all those which have been the subject of certification. provided for in Article 105.5.b) of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 July 1995, irrespective of the destination which, on its exit from the factory or tax warehouse, receives the mixture of those biofuels are part.

However, the recognition agreements will lose their validity from the moment when the holders of the agreements apply to the least polluting products which they produce, import or use, the special rate provided for in the Article 50a of Law 38/1992 of 28 December 1992 on Excise Duties.

Transitional disposition seventh. Transitional arrangements for the modification of the "Fiscal regime for the investigation and exploitation of hydrocarbons".

1. Taxable persons who, prior to 31 December 2000, have the right to apply the "Tax Regime for the Investigation and Exploitation of Hydrocarbons" set out in Chapter X of Title VIII of Law 43/1995 of 27 December 1995, of the Company Tax, may choose to continue to apply such a scheme, in its wording in force on 31 December 2002, during the tax periods ending until 31 December 2005.

2. Outstanding amounts of investment, at the start of the first tax period starting from 1 January 2003 or 1 January 2006, having opted for the application of the scheme in accordance with the provisions of the previous paragraph, the appropriations for the exhaustion factor made under Law 21/1974 of 27 June 1974, of the Legal Regime for the Exploration, Investigation and Exploitation of Hydrocarbons, and Chapter X of Title VIII of Law 43/1995 of 27 December 1995, of the Corporation Tax, shall apply in the form laid down in Article 117 of the said Law of Corporation tax, as established by this Act.

The period referred to in Article 117 of Law 43/1995 of 27 December of the Company Tax shall not apply where the amounts are intended for the abandonment of fields or the dismantling of offshore platforms. provided that they correspond to holdings existing at the entry into force of this Law.

Transient disposition octave. Cases of non-application of the incompatibility established by the additional 15th of Law 26/1988 of 29 July.

The incompatibility established by the additional provision 15th of Law 26/1988 of 29 July on Discipline and Intervention of Credit Entities for auditors and audit firms is not apply to those auditors and audit firms which terminate within six months of the entry into force of the Law the contract under which they are cooperating with Autonomous Communities and Dependent Entities or Entities the exercise of their powers in relation to savings banks or other credit institutions.

To this end, a unilateral right of withdrawal in favour of auditors and audit firms vis-à-vis the Autonomous Communities, Agencies or Dependent Entities with which they are established is recognised during that period. maintain a contract for which they will cooperate in the exercise of their powers in relation to savings banks and other credit institutions, with a proportional reduction in the consideration provided for in the remaining period and without there is any liability for the exercise of the right of termination.

Single repeal provision. Regulatory repeal.

One. From the entry into force of this Law the following provisions are repealed:

(a) Article 72 of the recast text of the General Budget Law, adopted by Royal Legislative Decree 1091/1988 of 23 September.

(b) Article 75 (6) of the Regulation on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by Royal Decree 828/1995 of 29 May.

(c) Paragraph 5 (3) of Article 4 of Royal Decree-Law 7/2000 of 23 June 2000 on Urgent Measures in the Telecommunications Sector.

(d) Article 104 (5), (6), (7) and (8) of Law 66/1997 of 30 December 1997 on Tax, Administrative and Social Order Measures.

(e) Articles 6 and 8, and paragraphs 3 and 4 of Article 25 of the Royal Decree-Law 3/2000 of 23 June, approving the recast text of the legal provisions in force on the Special Security Regime Social of the staff at the service of the Administration of Justice.

(f) The additional twenty-first provision of Law 24/2001 of 27 December, of Tax, Administrative and Social Measures, is hereby repealed with effect for the tax periods beginning on 1 January of 2003.

Two. In addition, any provisions of equal or lower rank shall be repealed as set out in this Law.

Final disposition first. Cadastral reference of the rustic real estate.

As from the entry into force of this Law, the provisions of Section 4 of Chapter IV of Title I, Law 13/1996, of December 30, of Tax, Administrative and Social Order, shall apply. In the case of the case-law of the European Parliament, the Commission has taken into account the fact that the Commission is not in a position to take the necessary measures in order to bring about the that the rustic land register be renewed by virtue of the provisions of Article 31 of the same Law.

Final disposition second. Entry into force of certain location rules and other complementary provisions in the field of Value Added Tax and the Indirect General Tax Canarian.

One. The rules of location contained in the number 4. and in the number 8, in respect of broadcasting and television services, in Article 70 (1) of Law 37/1992 of 28 December 1992, of the value added tax, as well as the Special arrangements provided for in the new Chapter VIII of Title IX of Title IX shall enter into force on 1 July 2003. Similarly, the rule laid down in Article 70 (2) of Law No 37/1992, in respect of the operations provided for in paragraph 1 of Article 70 (4), in respect of the broadcasting and television services referred to in the number 8. This paragraph shall apply from that date.

Two. The location rules contained in paragraph 5 (B) and in paragraph 4. of the second paragraph of Article 17 of Law 20/1991 of 7 June of 7 June on the modification of the tax aspects of the The Court of Justice of the Canary Islands, as well as the rule laid down in Article 17 (3) of Law No 20/1991, in respect of the operations provided for in paragraph 5 (B) and with the broadcasting and television services cited in the Paragraph 4. of Article 17 (2) shall enter into force on 1 July 2003.

Final disposition third. Constitutional foundation.

Articles 110, 111, 112, 113 and 114 of this Law are issued under the exclusive state powers in the field of telecommunications, as provided for in Article 149.1.21. of the Constitution and in the field of standards basic of the radio regime, provided for in Article 149.1.27. of the Constitution.

Final disposition fourth. Recast text of the State Passive Classes Act.

The Government is authorized to, within one year of the entry into force of this Law, proceed to the elaboration of a new recast text of the Law of Passive Classes of the State that will regulate, clarify and harmonize the recast text approved by Royal Decree 670/1987 of 30 April 1987, and its subsequent amendments, with the provisions that have had an impact on the system of passive classes of the State contained in norms with a range of Law.

Final disposition fifth. Judicial General Mutuality.

The Government is authorized to, in accordance with the public nature of the Judicial Mutual General and within the framework of the provisions of Law 6/1997, of April 14, of the Organization and the Functioning of the Administration General of the State, proceed by Royal Decree to the constitution or restructuring of its organs of government, administration and representation, determining its composition, functioning and attributions.

Final disposition sixth. Self-employed workers

In the first half of 2003, the government will issue a report on the situation of self-employed workers who are economically dependent on one or more employers, studying the establishment of a guarantee fund in Case of cessation for objective reasons.

Final disposition seventh. Regulatory Development.

The Government is empowered to dictate how many provisions are necessary for the development and implementation of this Law.

Final disposition octave. Validity of certain articles relating to the Railway Infrastructure Manager.

Articles 23 to 25 of this Law will be in place until the new regulatory framework for the rail sector enters into force.

Final disposition ninth. Entry into force.

This Law shall enter into force on 1 January 2003.

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this Law.

Madrid, 30 December 2002.

JOHN CARLOS R.

The President of the Government,

JOSÉ MARÍA AZNAR LÓPEZ