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

Background

Spain's development cooperation policy basically has its origin in the declaration contained in the preamble of the 1978 Constitution, in which the Spanish Nation proclaims its willingness to collaborate in the strengthening of peaceful relations and effective cooperation among all peoples of the Earth.

The international cooperation policy for development is a fundamental aspect of the external action of the democratic states in relation to those countries that have not reached the same level of development, based on the in an interdependent and supportive conception of the international society and the relations that develop in it.

This concept of interdependence in international relations and the need for a policy of international development cooperation specifically responds to the mandate contained in the preamble of the Spanish Constitution to contribute to the strengthening of peaceful relations and effective cooperation among all peoples of the Earth.

Since Spain will no longer be considered a recipient of international aid in 1981, the progressive formulation and implementation of this policy has taken into account relevant facts, such as, among others, the Spain's accession to the various Regional Development Banks (Inter-American Bank, African Bank and Asian Bank), complemented by our participation in all economic and financial institutions dedicated to cooperation for development, in particular the Funds and Programmes of the European Union.

On the other hand, the creation, by Royal Decree-Law 16/1976 of 24 August, of the Development Assistance Fund is an instrument of the greatest importance within the bilateral cooperation of Spain with less developed countries. developed.

With this perspective, which included the activities of the Ministry of Foreign Affairs in the field of development cooperation, both the Report on International Cooperation in Spain, prepared by the Commission of The Foreign Affairs of the Senate, such as the subsequent Motion on International Cooperation of Spain for Development, adopted by the House of Representatives in 1984, assumed a starting point, from which the task of define the organic structure of development cooperation.

Royal Decree 1485/1985 of 28 August, establishing the basic organic structure of the Ministry of Foreign Affairs, created the Secretariat of State for International Cooperation and for Latin America, of which All those governing centres and autonomous bodies responsible for cultural and economic relations and for scientific and technical cooperation have become dependent. Subsequently, Royal Decree 451/1986, of 21 February, created the Inter-Ministerial Commission for International Cooperation, as an organ of support for the coordination of the State Administration in the field.

In order to redirect the dispersion of competences that characterized our cooperation for development, through Royal Decree 1527/1988, of November 11, the Spanish Agency of International Cooperation was created, Autonomous body attached to the Ministry of Foreign Affairs, in which the powers relating to bilateral cooperation with developing countries were concentrated, until then fragmentarily attributed to various organs.

This same rule created the Office of Planning and Evaluation, a unit directly dependent on the Secretary of State, in charge of the planning and evaluation of our development aid program, in particular the elaboration and supervision of the Annual Plans for International Cooperation.

More recently, a series of changes of diverse scope have been operated in terms of the organic structure of development cooperation. Thus, by means of Royal Decree 1141/1996 of 24 May, the Spanish Agency for International Cooperation has been restructured, thus completing the modification already made by Royal Decree 2492/1994 of 23 December, which recast the three Institutes with a rank of Directorate General in the two present, the Institute of Ibero-American Cooperation and the Institute of Cooperation with the Arab World, Mediterranean and Developing Countries.

For its part, the Royal Decree 795/1995 of 19 May, in compliance with the provisions of the additional twenty-ninth provision of Law 42/1994, of 30 December, created the Cooperation Council for Development, as an organ of involvement of the various social partners involved in this field.

The guidelines of the Spanish policy for development cooperation, approved by the Council of Ministers in December 1987, set out, for the first time, the guidelines of the Spanish policy for development cooperation. guiding principles, objectives, ends, means and instruments of our international development cooperation. The accession of Spain to the OECD Development Assistance Committee in December 1991 is a milestone in the consolidation of our development cooperation, as it forces us to adapt and coordinate it with the main donors to the world, members of the Committee.

Consequently, the Congress of Deputies, in its Report on the Objectives and General Lines of the Spanish Policy for Cooperation and Development Assistance, adopted by the House in November 1992, in addition to To mark the guidelines of the new Spanish policy of cooperation and development aid, he pointed out the need to adopt a normative set appropriate to the future model of cooperation and to adopt a series of measures of administrative organization that help to improve the internal coordination of the State Administration in this field of action. In this same sense, the Committee on Aid for Development was given the opportunity to examine the Spanish aid programme it carried out in April 1994, suggesting, among other things, the desirability of further progress in the development of legislation. appropriate coordination, better capacity for long-term planning and more centralized programming of assistance.

finally, the Senate, in the Report of the Study of the Spanish Development Cooperation Policy of November 1994, once again expressed the recommendation that the legislation should be drawn up. I would like to add to the existing regulatory vacuum and address the main problems of Spanish development cooperation.

II

Current Status of Cooperation

In recent years, Spanish cooperation has experienced an extraordinary development in terms of the increase in the resources allocated to this purpose and the impulse by all public administrations, Central Government, Autonomous Communities and Local Corporations, among the civil society of the values of international cooperation and solidarity through programs and projects to raise awareness and awareness among citizens with global and particular problems related to development cooperation, including the United Nations ' target of 1 per 100 of GDP for developing countries.

However, the increase of funds dedicated to cooperation, a show of solidarity in Spain and to a good extent encouraged by the increasing awareness of society as a whole, must not hide the serious dysfunctions who has sometimes been suffering from our aid program.

The adoption of a Law of Cooperation provides the opportunity to articulate in a single text the set of measures and instruments that have been shaping our development cooperation policy. But alongside this effort of regulatory integration, codification, it is also necessary to review and update the existing framework in order to respond adequately to a changing reality. The same applies to the principles and objectives which inspire our development cooperation policy, which requires a definition in line with the current development challenges. At the same time, the Law on Cooperation cannot circumvent the problems presented by the current framework: excessive rigidity in administrative procedures, the need for greater transparency, objective assessment mechanisms, etc.

The high number of institutions and entities participating in the cooperation policy has led to the development of a decentralized and decentralized aid program and where appropriate collaboration is needed, complementarity and coordination between the different public administrations and the different actors in cooperation, capable of ensuring and ensuring the greatest effectiveness and coherence of the aid programme itself.

On the other hand, the basic consensus that must be at the core of the international development cooperation policy can only be achieved through the active involvement of the various operational social actors, with special mention of non-governmental organizations, with a view to an effective and coherent scheme of the various efforts in favour of the development carried out by Spain.

This need to combine wills makes it essential for Parliament to be involved in the formulation of the essential lines and in defining the strategic priorities of this policy. Similarly, the governing body responsible for coordinating the policy of cooperation must have sufficient range, means and powers to ensure a better understanding of all the administrative agents acting in the achievement of the objectives, to coordinate the presence of Spain in the international bodies involved in development aid and to develop, with the participation of the various actors involved, the appropriate criteria for establishment of an effective and coherent development policy, which will be reflected in the planning a multi-annual report submitted to the Congress of Deputies following its approval by the Government.

In this respect, it can be said that planning, together with the monitoring and evaluation of cooperation, requires instruments that allow not only to assess the programming and adequate allocation of resources and their due management, but the effectiveness of the criteria adopted. The main planning mechanism, the Annual Plan of International Cooperation, has been limited to serve as a statistical instrument, focused on the quantitative estimation of resources for cooperation, rather than as a valid plan. to point out in advance the objectives and results that this policy must achieve. It is therefore necessary to establish the basis for planning, in the medium and in the short term, our aid programme, including in the planning of the varied range of actors involved in cooperation for Spanish development.

Together with these two aspects of the development cooperation policy, there are two other aspects that also require preferential attention, and this Law provides for the definition of the objectives and priorities of the the Spanish public cooperation, its modalities and instruments, one of which is the creation of new credit modalities managed by the Ministry of Foreign Affairs, the cooperation staff, the definition of the organizations Government of development, recognition of the special tax regime applicable to these (i) organizations and the contributions made to them, as well as a specific budgetary treatment for cooperation, which provides for the possibility of acquiring commitments for multiannual expenditure in those programmes; Cooperation that so requires.

III

Structure of the Law

The present Law on International Cooperation for Development is organized around six fundamental axes, which constitute the six chapters in which its articles are integrated. Chapter I, dedicated to the Spanish development cooperation policy, enshrines, in its section 1, the legal system, defining in Article 1 the object of the Law and its scope, and in section 2. principles, objectives and priorities of the Spanish development cooperation policy. Chapter II refers to planning and including the instruments and modalities of Spanish public cooperation, which includes technical and economic cooperation between those countries and distinguishes between them the bilateral or bilateral channels. multilateral.

Chapter III is dedicated to the allocation of the competences of the operational bodies in the definition, formulation and implementation of the Spanish development cooperation policy, in the section 1. rectors (Congress of Deputies, Government, Minister of Foreign Affairs, other Ministries and the Secretariat of State for International Cooperation and for Latin America), and in Section 3, the Advisory and Coordination Bodies (Council of Development Cooperation, Inter-Ministerial Commission for International Cooperation and Commission Interterritorial Cooperation, the latter established by the Law itself and which, like the other two bodies and in accordance with the provisions of Article 21, will be the subject of further normative development. Section 4, which is dedicated to the executive bodies, refers to the Spanish Agency for International Cooperation, whose organization, purpose, functions and competences are governed by its own specific rule, and the Technical Offices of Cooperation.

In Chapter IV, the material resources assigned to the implementation of the Spanish cooperation policy are collected, distinguishing between the multilateral and bilateral channels. The first provision includes the possibility of the establishment of multiannual budgetary programmes. Chapter V is dedicated to staff at the service of the State Administration in the field of official development cooperation, distinguishing between personnel on national territory and the outstanding one on the outside.

Finally, in Chapter VI, the Law deals with the social context of cooperation, with section 1 dedicated to non-governmental cooperation, including the formulation of the principle of state promotion of non-governmental cooperation. government, the definition of private development cooperation organisations and their public register, aid schemes and grants, regulated through their own specific rules, and the establishment of incentives fiscal.

With regard to the regulation of the tax regime of non-governmental organizations for the development and the incentives applicable to the contributions made to them, the Law provides for the application of the referred to in Title II of Law 30/1994 of 24 November 1994 on Foundations and Tax Incentives for private participation in the activities of General Interest, provided that such organisations review the legal form and comply with the requirements required by that standard.

In the field of the Tax on Proprietary Transmissions and Legal Acts Documented and the Value Added Tax, two specific precepts are introduced which give rise to the application of certain exemptions to the cooperation activities for development. As regards the contributions made by natural and legal persons to non-governmental development organisations, the Law provides for the possibility of applying the incentives provided for in Law 30/1994 of 24 November, provided that those contributions comply with the conditions laid down in that Law and are carried out in favour of entities falling within its scope. In addition, it is anticipated that development cooperation activities can be included in the General Budget Laws of the State of each year between priority activities and programs, for the purposes of implementing the contributions that are made to the same increased tax incentives.

Section 2 is dedicated to volunteering in the service of development cooperation, the 3 is concerned with the cooperators and the regulation of their Staff Regulations and the 4. It establishes and regulates, in general, the promotion of the social participation in development cooperation. The Act is closed with two additional provisions, two transitional provisions, one repeal and three endings.

CHAPTER I

The Spanish policy of international development cooperation

Section 1.

Article 1. Purpose of the Law and scope of application.

1. The purpose of this Law is to regulate the legal regime of the Spanish policy of international development cooperation.

The set of resources and capacities that Spain makes available to developing countries are integrated into international cooperation for the development, in order to facilitate and promote their economic progress and to contribute to the eradication of poverty in the world in all its manifestations.

Spanish cooperation will promote development processes that address the defense and protection of human rights and fundamental freedoms, the needs of economic and social well-being, sustainability and regeneration of the environment, in countries with high levels of poverty and in those in transition to the full consolidation of their democratic institutions and their insertion into the international economy.

2. Consequently, this Law applies to all activities that result in transfers of material and human resources that the General Administration of the State, in itself or in collaboration with private entities, allocates to the developing countries directly or through multilateral organisations.

It also establishes the principles, objectives and priorities of the international cooperation policy for the development of the whole of the Spanish public administrations and the systems of relationship and collaboration between them. General government.

For such resources to be considered Official Development Assistance (ODA), they must meet the requirements of the OECD Development Assistance Committee (CAD).

Section 2. Principles, objectives and priorities of the Spanish policy of international development cooperation

Article 2. Principles.

The Spanish policy of international cooperation for development, inspired by the Constitution, expresses the solidarity of the Spanish people with the developing countries and, in particular, with the most disadvantaged peoples of others. nations and is based on a broad political and social consensus at national level, in accordance with the following principles:

a) The recognition of the human being in its individual and collective dimension, as the protagonist and ultimate recipient of the development cooperation policy.

b) The defense and promotion of human rights and fundamental freedoms, peace, democracy and citizen participation in conditions of equality for women and men and, in general, non-discrimination sex, race, culture or religion, and respect for diversity.

c) The need to promote a global, interdependent, participatory, sustainable and gender-equitable human development in all nations, seeking the application of the principle of co-responsibility among States, in order to ensure and enhance the effectiveness and coherence of development cooperation policies in order to eradicate poverty in the world.

promotion of sustainable and sustainable economic growth in countries accompanied by measures that promote an equitable redistribution of wealth to promote the improvement of living conditions and access to health, educational and cultural services, as well as the well-being of their populations.

e) Respect for the commitments made within the international bodies.

Article 3. Objectives.

The international cooperation policy for development is part of the State's external action and is based on the principle of the State's unity of action abroad.

The principle of the unity of action of the State abroad will be applied in accordance with the current regulations and within the framework of the competences of the different public administrations.

The international development cooperation policy will identify strategies and actions aimed at promoting sustainable human, social and economic development to contribute to the eradication of poverty in the world. through the following objectives:

(a) Promoting with human and material resources the development of the most disadvantaged countries so that they can achieve economic growth with a more equitable distribution of the fruits of development, favouring the conditions for the achievement of self-sustained development based on the beneficiaries ' own capacities, leading to an improvement in the standard of living of the beneficiary populations, in general, and their most deprived layers, in particular, and promoting greater guarantees of stability and democratic participation in the context of respect for human rights and the fundamental freedoms of women and men.

b) Contribute to a better balance in political, strategic, economic and trade relations, thus promoting a framework of stability and security that will guarantee international peace.

c) Prevent and address emergency situations through the provision of humanitarian aid actions.

(d) Promote the establishment and consolidation of democratic regimes and respect for human rights and fundamental freedoms.

e) Promoting political, economic and cultural relations with developing countries, from coherence with principles and other objectives of cooperation.

Article 4. Principle of consistency.

The principles and objectives set out in the previous articles will inform all policies implemented by the public administrations in the framework of their respective competences and which may affect the developing countries. development.

Article 5. Priorities.

The Spanish policy of development cooperation, reflecting the diversity of situations in which it operates and the different degree of urgency to undertake the actions of concrete intervention, is articulated around two priority axes that will determine their preferred lines of action:

(a) Geographical, oriented to the regions and countries that will be the preferred object of Spanish cooperation.

b) Sectoral, targeted at particular areas of priority action.

The definition of these priorities, which will be established periodically in the successive four-year Directors Plans referred to in Article 8, will respond to the objectives of the State's foreign policy, will take into account the considerations set out in the previous article, and will pay particular attention to cooperation with the countries of least economic and social development, and within them to the most disadvantaged sectors.

Article 6. Geographic priorities.

1. Bilateral framework. Without prejudice to the establishment of other territorial areas as provided for in Article 5, the countries of Latin America, the Arab countries of North Africa and the Middle East shall be regarded as geographical areas for preferential action. as well as those of lesser development with which Spain maintains special links of a historical or cultural nature.

2. Multilateral framework. Spain will promote the coherence of Community policies, the progressive construction of the development cooperation policy of the European Union and contribute to its effective implementation and implementation, with special attention to the countries and areas mentioned in the previous section.

On the other hand, Spain will actively participate in the International Development Cooperation Organizations of which it is a member, both financial and non-financial, and will collaborate in the achievement of its objectives by adopting the measures that are most appropriate.

Article 7. Sectoral priorities.

The Spanish policy of international cooperation for development, in its objective of fighting poverty in all its manifestations, will focus especially on the following sectoral priorities:

a) Basic social services, with a particular impact on health, sanitation, education, food security and human resources training.

b) Endowment, improvement or expansion of infrastructure. Development of the productive base and promotion of the private sector.

c) Protection and respect for human rights, equal opportunities, participation and social integration of women and the defense of the most vulnerable population groups (minors, with special attention to the eradication of child labour exploitation, refugees, displaced persons, returnees, indigenous people, minorities).

d) Strengthening of democratic structures and civil society and support for institutions, especially those closest to the citizen.

e) Protection and improvement of the quality of the environment, rational conservation and renewable and sustainable use of biodiversity.

(f) Culture, with a particular impact on the defence of aspects defining the cultural identity aimed at endogenous development and those promoting cultural promotion and free access to cultural facilities and services. all sectors of the potentially beneficiary population.

g) Development of scientific and technological research and its application to development cooperation projects.

CHAPTER II

Planning, instruments and modalities of the Spanish policy of international development cooperation

Article 8. Planning.

1. The Spanish policy of international cooperation for development will be established through the Plans of Directors and Annual Plans.

2. The Director Plan, a basic element of the Spanish policy of international cooperation for development, will be formulated four-way and will contain the general lines and basic guidelines of the Spanish cooperation policy. international development, pointing to the objectives and priorities, as well as the indicative budgetary resources which will guide the action of Spanish cooperation during that period, incorporating the strategy papers relating to each sector of the cooperation, geographical area and countries which are the main object of the cooperation.

3. The Annual Plans shall develop the objectives, priorities and resources set out in the Director Plan at such intervals.

Article 9. Instruments.

The Spanish policy of international development cooperation is implemented through the following instruments:

a) Technical cooperation.

b) Economic and financial cooperation.

c) Humanitarian aid, both food and emergency, including peacekeeping operations, implemented through bilateral or multilateral agreements.

d) Education for development and social awareness.

Article 10. Technical cooperation.

Technical cooperation for development includes any form of assistance directed to the training of human resources in the recipient country, improving their levels of education, training, qualifications and skills. technical and productive in the institutional, administrative, economic, health, social, cultural, educational, scientific or technological fields.

Technical cooperation is articulated through training and training programmes and projects in all sectors and levels, and through technical assistance programmes and projects with expert assistance, social, non-governmental organizations, Spanish companies, contribution of studies or transfer of technologies.

Article 11. Economic and financial cooperation.

Economic cooperation is expressed through contributions aimed at investment projects for the increase of the physical capital of the beneficiary countries and for projects of aid to the economic sectors (agri-food, education, health, infrastructure, transport and others).

Financial cooperation is manifested through official contributions to international economic and financial institutions, financial agreements for debt relief or debt forgiveness entered into by bilateral or multilateral, grants, loans or aid instruments to enable recipient countries to face short-term adjustment difficulties in their balance of payments, and those established in concessional terms referred to in Article 28, As a provision for the already existing aid funds for equipment, directly managed by the Spanish Agency of International Cooperation with its own budget.

Article 12. Humanitarian aid.

Humanitarian aid consists of the urgent, non-discriminatory dispatch of the necessary relief material, including emergency food aid, to protect human lives and to alleviate the situation of the population. victims of natural or man-made disasters or who are suffering from a war of war. This aid is carried out by public administrations directly or through non-governmental organizations and international organizations.

Humanitarian aid may give way to rehabilitation, infrastructure reconstruction, institutional restoration or reinsertion of affected populations, and the greatest possible coordination should be promoted. between the entities involved and with respect to the local institutions or organisations, in order to take into account the medium and long-term objectives of development. It also includes this instrument, the contribution of food products and agricultural inputs and inputs to developing countries with food shortage problems, in order to enhance their self-sufficiency and ensure their safety. food, as a basis for its development process.

Spanish cooperation will promote respect for humanitarian law and will also support in this area measures for the prevention and resolution of conflicts, including the maintenance and consolidation of peace, implemented through bilateral or multilateral agreements.

Article 13. Education for development and social awareness.

Education for development and social awareness is understood as the set of actions developed by public administrations, directly or in collaboration with non-governmental development organizations, to promote activities that promote a better perception of society towards the problems that affect developing countries and that stimulate active solidarity and cooperation with them, through the use of outreach campaigns, services The European Commission is also concerned about the development of the European Community. fair and responsible consumption for products from developing countries.

Article 14. Embodiments.

1. Development cooperation programmes, projects and actions can be funded and implemented on a bilateral or multilateral basis.

2. Bilateral cooperation consists of the set of development cooperation activities carried out by public administrations directly with the recipient country or the instruments implemented through development organizations. Without official character.

3. Multilateral cooperation is carried out through transactions of any kind or contributions made to international organizations whose activities are wholly or partially directed to the promotion of economic and social welfare. the populations of the developing countries.

The multilateral character of these organizations will be determined through the application of the following criteria:

(a) In the case of an Agency, institution or organisation whose members are governments.

(b) That is a fund managed autonomously by one of the multilateral bodies referred to in subparagraph (a).

CHAPTER III

Competent bodies in the formulation and implementation of the Spanish policy of international development cooperation

Section 1

Article 15. The Congress of Deputies.

1. It is up to the Congress of Deputies to establish every four years, in the form and manner to be determined and on the initiative and initiative of the Government, the general lines and basic guidelines of the Spanish policy of international cooperation for the development. To this end, the Government shall forward to the Congress of Deputies, subsequently to its approval, the multiannual Director Plan referred to in Article 8 for discussion and opinion.

2. The Congress of Deputies will debate annually, in the form and manner to be determined and at the initiative of the Government, the Spanish policy of international cooperation for development. To this end, the Government shall forward to the House, subsequently to its approval, the Annual Plan referred to in Article 8 for discussion and opinion.

3. A Parliamentary Committee on International Cooperation for Development will be set up in the Congress of Deputies, in accordance with the provisions of the House Rules of Procedure. This Commission shall be informed by the Government of the level of implementation and degree of compliance with the programmes, projects and actions covered by the Director Plan and the Annual Plan, and shall receive an account of the evaluation of the cooperation, as well as of the results reflecting the Annual Plan Monitoring Document for the previous year.

Article 16. The Government.

The government defines and directs the Spanish policy of international development cooperation.

On a proposal from the Minister of Foreign Affairs, the Government approves the Director Plan and the Annual Plan.

Article 17. The Minister of Foreign Affairs.

The Minister of Foreign Affairs, responsible for the implementation of the foreign policy of the State, is also responsible for the direction of the international cooperation policy for the development and coordination of the bodies of the General Administration of the State which, in the field of their powers, carry out action in this field in accordance with the principle of unity of action abroad.

Article 18. Other Ministries.

Ministries carrying out activities in matters of international development cooperation will be responsible for the implementation of programmes, projects and actions within the scope of their competences, which will be coordinated through the bodies established for the purpose in this Law, with observance of the principle of the unity of action of the State abroad.

Article 19. The Secretariat of State for International Cooperation and for Latin America (SECIPI).

1. The Secretariat of State for International Cooperation and for Latin America is the organ of the Ministry of Foreign Affairs which, by delegation of its holder, coordinates the development cooperation policy, manages the resources to be refers to Article 28.1, ensures Spanish participation in international development aid organisations and defines Spain's position in the formulation of the Community development policy.

2. The Secretariat of State for International Cooperation and for Ibero-America, as the top organ of the Ministry of Foreign Affairs, assists the Department's head in formulating and implementing the development cooperation policy and assumes the programming, direction, monitoring and control of the resulting activities.

3. The Secretariat of State for International Cooperation and for Ibero-America, after obtaining the opinion of the Development Cooperation Council and the Interterritorial Cooperation Commission, formulates the proposal of the Director Plan and the Annual Plan, as well as the definition of the territorial and sectoral priorities referred to in Article 5.

4. The Secretariat of State for International Cooperation and for Ibero-America will evaluate the development cooperation policy, programs and projects financed with funds from the executing State and the finalized ones, from its conception and definition to its results. The assessment shall take into account the relevance of the objectives and their degree of achievement, as well as the efficiency and effectiveness achieved, the impact achieved and the proven feasibility of the programmes and projects already completed.

Section 2. Autonomous Communities and Local Entities

Article 20. Cooperation for the development of Autonomous Communities and Local Entities.

1. Development cooperation from the Autonomous Communities and local authorities, an expression of solidarity from their respective societies, is based on the objectives and priorities set out in Section 2. I of this Law.

2. The action of these entities in development cooperation is based on the principles of budgetary autonomy and self-responsibility in their development and implementation, while respecting the general guidelines and basic guidelines established by the Congress of Deputies referred to in article 15.1 of this Law and the principle of collaboration between public administrations in terms of access and participation of information and maximum use of public resources.

Section 3. Advisory and coordination bodies

Article 21. Advisory and coordination bodies for development cooperation.

The consultative and coordinating bodies for development cooperation are:

a) The Development Cooperation Council.

b) The Interterritorial Development Cooperation Commission.

(c) The Inter-ministerial Commission for International Cooperation.

Its composition, competencies, organization and functions are established by the corresponding regulatory development standards.

Article 22. The Development Cooperation Council.

1. The Development Cooperation Council is the advisory body of the General Administration of the State and participation in the definition of the international cooperation policy for development.

2. The Development Cooperation Council, in addition to the Administration, will involve the social partners, experts, specialised non-governmental organisations and private institutions and bodies present in the field of aid to the development.

3. The Development Cooperation Council will report the proposal of the Annual Plan Director Plan and will know the results of the Annual Plan Follow-up Document and the evaluation of the cooperation.

4. Prior to the Council, the preliminary draft laws and any other general provisions of the State Administration governing matters relating to development cooperation shall be submitted to the Council. From these reports, knowledge will be given to the International Cooperation Commission for the Development of the Congress of Deputies.

5. The Development Cooperation Council shall be endowed with the necessary resources to be able to meet its objectives.

Article 23. The Interterritorial Development Cooperation Commission.

1. The Inter-territorial Cooperation Commission is the coordinating, concertation and collaboration body among public administrations that will carry out computer-related expenses as official development assistance.

2. The tasks of the Commission shall be aimed at promoting the following objectives:

(a) The coherence and complementarity of the activities carried out by public administrations in the field of development cooperation.

(b) The greatest degree of effectiveness and efficiency in the identification, formulation and implementation of development cooperation programmes and projects driven by the different public administrations, fully autonomous for these purposes, within the framework of their respective competences.

c) The participation of public administrations in the formation of the Director Plan and the Annual Plan, as well as in the definition of their priorities.

3. The composition and operation of the regulations shall be regulated, with the guarantee of the presence and intervention of the Autonomous Communities, local authorities or of those instances of supramunicipal coordination in whom they expressly delegate.

Article 24. The Inter-Ministerial Commission for International Cooperation.

1. The Inter-Ministerial Commission for International Cooperation is the interdepartmental technical coordination body of the General Administration of the State in the field of development cooperation.

2. The Inter-Ministerial Commission for International Cooperation will submit to the Government's approval, through the Minister of Foreign Affairs, the proposals of the Plan Director and Annual Plan and will know the results of the Plan Follow-up Document Annual and evaluation of the cooperation.

Section 4

Article 25. The Spanish Agency for International Cooperation (AECI).

1. The Spanish Agency for International Cooperation (AECI), an autonomous body attached to the Ministry of Foreign Affairs, through the Secretariat of State for International Cooperation and for Ibero-America, and chaired by its head, is the body management of the Spanish policy of international development cooperation, without prejudice to the powers assigned to other ministerial departments.

2. The staff at the service of the Spanish Agency for International Cooperation shall be composed of public officials and personnel subject to labour law.

3. The officials of the various public administrations which are to provide their services in the AECI shall be placed in the administrative situation corresponding to the rules applicable to their situation of origin. The system of coverage of destinations by official staff shall include measures which tend to favour their specialisation in cooperation tasks.

3. As regards its organisation, purpose, functions and powers, it shall be subject to the provisions of its Staff Regulations, which shall be approved by the Government, as provided for in Article 62 of the Law on the Organization and the Functioning of the General Administration of Status.

Article 26. The Technical Cooperation Offices.

The Technical Offices of Cooperation are units assigned organically to the Embassies that, under the direction of their Head of Mission and the functional dependency of the Spanish Agency of International Cooperation, assure the coordination and, where appropriate, the implementation of the resources of the cooperation in its demarcation.

They will also collaborate with programs and projects driven by other public administrations.

CHAPTER IV

Material Resources

Single Section. Modalities of financing and implementing international development cooperation

Article 27. Collaboration and co-financing of programs with international organizations.

1. The Government, in order to assist the development of the least favoured countries through international organizations, will encourage the participation of the cooperation agents in the programmes and projects managed by these bodies. Multilateral, especially those of the European Union.

2. Spain will participate in multilateral development cooperation through the following modalities:

(a) Contributions to international financial and non-financial organizations.

b) Spanish contributions to the European Union's cooperation programmes.

(c) Other programmes to be implemented in collaboration or co-financing with international bodies.

Article 28. Bilateral financing and implementation.

Bilateral development cooperation is funded according to the following modalities:

1. Resources managed by the Ministry of Foreign Affairs, linked to the implementation of basic social development programmes and projects of the beneficiary populations, with which they will be used:

Budgetary Allocations for the granting of micro-credit and revolving loans for the improvement of the living conditions of collective infringements and the implementation of basic social development projects.

Donations.

The instruments referred to in Article 9 (a), (c) and (d).

2. Resources managed by the Ministry of Economy and Finance, which will be used to implement concessional credits in the international terms in force in the field of export credit with official support.

In the case of credits for basic social development programs and projects that are specifically aimed at improving the living conditions of the most needy sectors of the population, the resources will be jointly administered by the Ministries of Foreign Affairs and Economy and Finance, in accordance with the rules to be developed under this Law.

3. These resources shall be applied to programmes and projects which comply with the principles, objectives and priorities set out in this Law, and their appropriate implementation, rigour and control in the application of the criteria of development to identify and select projects to be financed through these credits and mechanisms will be promoted to facilitate their proper coordination with non-reimbursable aid programmes, with particular attention to highly indebted poor countries.

CHAPTER V

Staff at the service of the General Administration of the State in the field of official development cooperation

Article 29. Personnel on national territory.

The activities of the General Administration of the State carried out in Spain in the field of cooperation for development will be executed by official personnel in active service situation, as provided for in the Law 30/1984, of 2 August, of Measures for the Reform of the Civil Service, and by labor personnel of the State Administration, in accordance with its specific regulations and without prejudice to the participation of conscientious objectors and voluntary staff, in the terms laid down in Law 6/1996 of 15 January of the Volunteer.

Article 30. Staff on the outside.

1. The State Administration shall have staff seconded to the outside departments responsible for carrying out tasks in the field of official development cooperation.

2. Management posts may be carried out by staff employed under a special relationship as provided for in Article 2.1.a of the Staff Regulations. This staff will be required to be in possession of a university degree or, where appropriate, to prove an important experience in development cooperation, together with the requirements set out in the relevant public call. Where such posts are occupied by officials, they shall be subject to the administrative situation laid down in the Staff Regulations.

3. Non-management personnel of official development cooperation may be recruited in the countries where such cooperation is carried out, in accordance with the local legal regime.

4. In addition, in official development cooperation, it may be possible to provide personal services posted from Spain for a specified period of time, governed by the Staff Regulations, in the case of employment personnel, or the administrative situation that corresponds to the case of official staff.

5. The State Administration shall, in order to promote the stability of the cooperation staff, lay down rules and time limits for the performance of the posts of the State's cooperation. outside.

6. The provisions of the above paragraphs do not preclude the participation of conscientious objectors and volunteer staff in development cooperation programmes and projects financed by the State Administration.

CHAPTER VI

Social participation in international development cooperation

Section 1. Non-governmental cooperation

Article 31. Promotion of development cooperation.

The State will encourage the activities of non-governmental development organizations and their associations for this purpose, universities, companies, business organizations, trade unions and other social agents to act in this field. scope, in accordance with the current legislation and this Law, taking into account the priorities set out in the article6y7.

Article 32. Non-governmental development organizations.

For the purposes of this Law, non-governmental development organizations are considered to be legally constituted and non-profit entities governed by private law, which have between their ends or as an express object, according to its own Statutes, the performance of activities related to the principles and objectives of international development cooperation.

Non-governmental development organizations will have to enjoy full legal capacity and to act, and must have a structure capable of sufficiently guaranteeing the fulfillment of their objectives.

Article 33. Registration of non-governmental development organizations.

1. Non-governmental development organisations that comply with the requirements set out in the previous article may register for an open register with the Spanish Agency for International Cooperation, which will be regulated by regulatory means. or in the records which for the same purpose can be created in the Autonomous Communities.

The corresponding procedures for collaboration between the Spanish Agency for International Cooperation and the Autonomous Communities will be articulated in order to ensure the communication and approval of the registration data.

2. The registration in one of these registers is an essential condition for receiving from the public administrations, in the field of their respective competences, aids or grants to be made available as official development aid. Such registration shall also be necessary in order for non-governmental development organisations to be able to access the tax incentives referred to in Article 35.

3. The Register of Non-Governmental Development Organizations is of a public nature, in the terms governed by Article 37 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Procedure Common Administrative.

Article 34. Aid and grants.

Public administrations, within the scope of their respective competences, will be able to grant State aid and grants and establish stable agreements and other forms of collaboration, with the social partners described in the Article 31 for the implementation of development cooperation programmes and projects, establishing the applicable legal conditions and arrangements which will ensure, in any case, the non-profit nature of the programmes and projects.

Article 35. Tax regime of non-governmental development organizations and the contributions made to them.

1. The tax arrangements for non-profit-making entities governed by Chapter I of Title II of Law No 30/1994 of 24 November 1994 shall apply to non-governmental development organisations registered in the Registers to which they are entitled refers to Article 33 of this Law, provided that they are in the legal form and comply with the requirements of this Law.

2. The subjective exemption provided for in Article 45.1.A.c) of the Royal Decree of 24 September 1993 on the recast of the Tax on Proprietary Transmissions and Documented Legal Acts, will be application to the entities referred to therein to carry out the activities referred to in that provision in the framework of development cooperation.

3. The development cooperation activities listed in Article 9 of this Law have the consideration of social assistance activities for the purposes of the enjoyment of the exemption provided for in Article 20 (1), No 8. or of Law 37/1992 of 28 December of the Value Added Tax.

4. The contributions made by natural and legal persons to non-governmental development organisations falling within the scope of Law No 30/1994 of 24 November 1994 shall give the right to the enjoyment of the incentives provided for in the Chapter II of Title II of that Law.

5. The tax regime applicable to non-governmental development organizations, when they do not meet the requirements of Chapter I of Title II of Law 30/1994, of 24 November, shall be that laid down in Chapter XV of the Law 43/1995, December 27, Corporate Tax regulator.

6. This regulation of tax incentives is without prejudice to the provision of other public administrations under the current rules and their powers in the field.

Article 36. Increase to tax incentives in the Budget Laws.

The State Budget Laws of each year may include among the priority activities and programmes of patronage referred to in Article 67 of Law 30/1994 of 24 November, certain activities or programmes carried out in the framework of development cooperation, for the purpose of implementing the increased tax incentives provided for in this provision.

Section 2. Volunteer

Article 37. Volunteering at the service of development cooperation.

1. In the management or execution of programs and projects of cooperation for the development by public or private Spanish entities, non-profit, volunteers may participate to execute their activities through them.

2. Development cooperation volunteers shall be informed, by the organisation to which they are linked, of the objectives of their action, the framework in which they are produced, their contractual and legal rights and duties abroad, their the right to timely accreditation, as well as its obligation to respect the laws of the country of destination.

3. Development cooperation volunteers shall be linked to the organisation in which they provide their services through a non-work contract covering at least:

a) The resources needed to address your basic needs in the country of destination.

b) Assistance insurance in favour of the volunteer who in any case covers the risks of illness and accident during the period of his or her stay abroad and repatriation costs.

c) A period of training, if necessary.

4. Development cooperation volunteers shall be entitled to the tax exemptions, immunities and privileges set out in the international agreements on the matter, signed by Spain.

5. As not provided for in this Article, the Law of Volunteering shall be applicable, without prejudice to the application of the autonomous rules where appropriate, in accordance with the competences of the Autonomous Communities in this field.

Section 3. Cooperators

Article 38.

1. They are cooperating with appropriate training or official academic qualifications, have a proven professional experience and are entrusted with the implementation of a particular project or programme in the framework of development cooperation.

2. The Staff Regulations of the Cooperant shall be regulated, including, inter alia, their rights and obligations, the arrangements for incompatibilities, training, the type-approval of the services they provide and the arrangements for social provision.

Section 4. Promotion of social participation in development cooperation

Article 39. Measures to promote the participation of Spanish society in development cooperation.

Public administrations, within the scope of their respective competences and in charge of their ordinary budgets, shall promote themselves or in collaboration with the social partners described in Article 31 of this Regulation. Law, the promotion of volunteering and the participation of Spanish society in initiatives in favour of developing countries, as well as the awareness of solidarity and active cooperation with them through outreach campaigns, services information, training programmes and other means deemed appropriate for this purpose.

Additional disposition first. Multiannual budgetary programmes.

According to the provisions of Article 61.2 of the Royal Legislative Decree 1091/1988 of 23 September, approving the recast text of the General Budget Law, expenditure commitments may also be acquired for the financing of development cooperation programmes and projects to be extended to subsequent years in which they are authorised, provided that they are implemented in the exercise itself.

Together with the State Budget, the government will produce a report that will incorporate in an integrated manner the credits of the various ministries and public agencies to finance official aid programs. development.

Additional provision second. Amendment of the Law on Value Added Tax.

Article 20, paragraph 1, number 8. or from Law 37/1992 of 28 December of the Value Added Tax, the following letter is incorporated:

"l) Development cooperation."

First transient disposition. Organic structure of the Development Cooperation Council and the Inter-Ministerial Committee for International Cooperation.

As long as the regulatory development provided for in this Law is not established, the organic structure collected in the Royal Decrees 795/1995 of 19 May, for which the Cooperation Council is created and regulated, will remain in place. Development, and 451/1986 of 21 February, establishing the Inter-Ministerial Committee for International Cooperation.

Second transient disposition. Regulation of the Inter-Ministerial Committee of the Development Assistance Fund.

Until the rules referred to in Article 28.2 are drawn up, the Inter-Ministerial Committee of the Development Assistance Fund shall continue to be governed by its specific regulation and shall inform the projects referred to in this Article. precept.

Transient Disposition third.

Until the entry into force of the regulations implementing the provisions of Article 28.1, the Ministry of Foreign Affairs may provide for ministerial resolution of the funds authorized annually in the chapter. VIII of the General Budget of the State, for the implementation of that Article 28.1.

Single repeal provision. Repealed rules.

1. All rules of equal or lower rank are repealed in that they contradict or oppose the provisions of this Law.

2. Without prejudice to the provisions of the transitional provision, the following provisions are expressly repealed:

Royal Decree 795/1995 of 19 May, establishing and regulating the Development Cooperation Council.

Royal Decree 451/1986 of 21 February establishing the Inter-Ministerial Committee for International Cooperation.

3. The second additional provision of Law 6/1996 of 15 January 1996 on Volunteering is hereby repealed.

Final disposition first. Regulatory development.

The Government is authorised to issue any provisions for the implementation and development of this Law, including those relating to the economic and budgetary regime.

Final disposition second.

The Government will promote how many legislative actions and reforms are needed for approval within one year of the Cooperant Statute, in accordance with Article 38 of this Law.

Final disposition third. Entry into force.

This Law shall enter into force on the day following that of its publication in the "Official Gazette of the State".

Therefore,

I command all Spaniards, individuals and authorities, to keep and keep this Law.

Madrid, July 7, 1998.

JOHN CARLOS R.

The President of the Government,

JOSÉ MARÍA AZNAR LÓPEZ