Law 42/1997 of 14 November 1997, the order of the Inspectorate of Labour and Social Security, in its fourth additional provision, lays down the guiding principles of the procedure for penalties for infringements in the social order and the settlement of social security contributions. Its unique final provision authorizes the Government to make the necessary provisions for the development and implementation of that Law.

In compliance with these provisions, this provision addresses the regulation of this matter, as a general rule for public administrations competent in this field, as it is a matter of administrative procedures. for the application of a State substantive law of general application, in the terms of the fourth provision of Law 42/1997, cited above. In this regard, it must be stated that this provision assumes the provisions of Law 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, incorporating their normative principles. fundamental in order to the guarantees of the administration and to the effectiveness of the administrative action, without prejudice to the specialty of these procedures, recognised in its additional seventh provision.

On the other hand, the present regulation must give a procedural response to the changes resulting from the new ordination established by Law 42/1997, and Law 66/1997, of Fiscal, Administrative and Social Order Measures, in particular with regard to the settlement procedures referred to above, as well as to the organic and functional transformations introduced by Law 6/1997 of 14 April of the Organization and the Functioning of the General Administration of Status.

The Regulation adopted takes into account the most recent case-law of the Court of Justice, in particular the one contained in judgments 195/1996 of 28 November and 124/1989 of 7 July, both of the Constitutional Court, and has taken the experience gained in the practical application of the pre-existing rules. After the necessary regulation of aspects relating to the preliminary inspection phase and prior to the initiation of the administrative procedure sanctioning or liquidating, it is regulated, on the basis of its specialty, by the application of the principles of The European Parliament has been able to give its full support to the European Parliament and the European Parliament. In addition, rules derived from the above-mentioned legislative innovations are incorporated, and procedural formulas that the experience has shown as disturbing in the practical reality are dispensed with.

In its virtue, on the proposal of the Minister of Labour and Social Affairs, in application of the provisions of the additional provision fourth of Law 42/1997, of 14 November, with the prior approval of the Minister of Administrations Public, in agreement with the Council of State, and after deliberation by the Council of Ministers at its meeting on 14 May 1998,

D I S P O N G O:

Single item. Adoption of the Regulation.

The general regulation on procedures for the imposition of penalties for infringements of a social order and for the settlement of social security quotas, common to public administrations, which has been adopted, is approved. insert below.

Single additional disposition. Assumption of competencies.

When the Provincial Directorates of Labour, Social Security and Social Affairs are deleted in accordance with the provisions of the first Royal Decree 1330/1997, of 1 August, of the integration of services On the other hand, the Committee on the Environment, Public Health and the Environment, Public Health and Social Affairs, and the Committee on the Environment, Public Health and Social Affairs, will be taken to the Committee on the Environment, Public Health and Social Affairs. field of the General Administration of the State, by the Heads of the Provincial Inspections The Court of Justice and the central authority for the development of the functions provided for in Article 18.3.9 of Law 42/1997 of 14 November, the order of the Inspectorate of Labour and Social Security.

Single transient arrangement. Dossiers on the processing and allocation of powers.

1. The files initiated before the present Royal Decree, being understood by the date of initiation of the extension of the minutes or the written initiation of the managing body, shall be processed and resolved in accordance with the provisions up to now in effect.

2. The system of resources of the procedures referred to in the preceding paragraph shall be that laid down in Articles 23 and 33.3 of the Regulation adopted by this Royal Decree and, in the alternative, in Chapter II of Title VII of the Law of the Legal Regime of the Public Administrations and of the Common Administrative Procedure and, in a supplementary manner, in Royal Decree 1398/1993 of 4 August, approving the Rules of Procedure for the exercise of power sanctioning.

In the case of appeals against decisions on infringement and settlement proceedings which relate to the same facts, given in the first instance by the Directorate-General responsible for the matter, the action It will be settled by the Minister of Labour and Social Affairs.

3. Until such time as the rules for the organisational development of Law No 42/1997 are adopted, and the provisions of the Head of the specialised unit of the Inspectorate on Social Security are provided, the functions provided for in Article 33.2 of the The Deputy General Regulation shall be exercised with the same character by the Head of the Unit of the Labour and Social Security Inspectorate in the Provincial Directorate of the General Treasury of Social Security or, where appropriate, by the relevant body. inspector of the central authority.

4. The powers of resolution of the ordinary appeal arising from cases arising from settlement proceedings referred to in Chapter VI of the general regulation which is adopted until such time as the figure of the Director is regulated The territory of the Inspection of Labour and Social Security, and its coverage, shall be exercised by the Head of the Provincial Inspectorate in which he radiating the respective autonomous capital, except those derived from the act formulated by the Unit in the central authority, and by the Provincial Inspections based in La Rioja, Ceuta and Melilla in which these powers shall correspond to the central authority of the Labour and Social Security Inspectorate.

Single repeal provision. Regulatory repeal.

Royal Decree 396/1996 of 1 March 1996 adopting the Rules of Procedure for the imposition of penalties for infringements in the social order and for the extension of the minutes of the settlement of quotas of Social Security, and how many provisions of equal or lower rank are opposed to the provisions of this Royal Decree.

Single end disposition. Entry into force and regulatory powers.

1. This Royal Decree and the Regulation it approves shall enter into force on the first day of the month following that of its publication in the Official Gazette of the State.

2. The Minister of Labour and Social Affairs is empowered to lay down the implementing and implementing provisions of this Royal Decree.

Given in Madrid on May 14, 1998.

JOHN CARLOS R.

The Minister of Labour and Social Affairs,

JAVIER ARENAS BOCANEGRA

GENERAL REGULATION ON PROCEDURES FOR THE IMPOSITION OF SANCTIONS FOR VIOLATIONS OF SOCIAL ORDER AND FOR THE SETTLEMENT OF SOCIAL SECURITY QUOTAS

CHAPTER I

General provisions

Article 1. Object and method of initiation of procedures.

1. Administrative procedures, common to public administrations, for the imposition of penalties for non-compliance with rules in the social order, as well as for the extension of winding-up proceedings and the extension of winding-up proceedings, shall be governed by this Regulation. (

) the payment of a fee for the payment of a fee for the payment of a fee or a charge of the same;

2. The two procedures, sanctioning and liquidatory, shall always be initiated on their own initiative by the Labour and Social Security Inspectorate in accordance with the provisions of the additional provisions of Law No 42/1997 of 14 November 1997 and in the Law 8/1988, of 7 April, of Infractions and Sanctions in the Social Order, without prejudice to the cases referred to in the following number.

3. The procedure for imposing, minor and serious penalties, the applicants and beneficiaries of benefits referred to in the Act of Infractions and Sanctions of the Social Order, shall be initiated by the managing body in accordance with the provisions of the Chapter VII of this Regulation.

Article 2. Prefile need.

1. For the imposition of penalties for administrative infringements in the social order, the prior processing of the appropriate file shall be obligatory, in which the guarantees must be respected and the requirements laid down in the present Regulation.

2. The liquidations of quotas to the Social Security and other concepts of joint income with those that practice the Inspection of Work and Social Security shall be governed by the provisions of Chapter VI of this Regulation, according to the the nature of the various settlement documents.

Article 3. Responsible subjects.

1. They are liable for failure to comply with or breach of the rules of the social order who may be charged under the Law on the Infringement and Penalties of the Social Order, in the Law of the Order of the Labour Inspectorate and Social security, and in any other laws of social order. Subject to the sanctioning procedure, the subjects referred to by reason of the actions or omissions in which they are classified as an infringement of the provisions of the social order.

2. In the case of debts for social security contributions and other similar concepts, those who are liable for the contribution of contributions and contributions in accordance with the relevant specific rules are liable to be liable for such contributions. subject matter.

3. The liability for administrative offences in the social order is extinguished by the death of the responsible natural person, proceeding to the file of the sanctioning actions, and without prejudice to the economic responsibility for debts to Social Security.

4. The correction of infringements in the field of occupational risks in the field of public administrations, which shall be subject to the procedure and procedure laid down in Article 45 of this Regulation, shall be excluded from the scope of this Regulation. Law 31/1995, of 8 November, of Prevention of Occupational Risks, and in its implementing legislation.

Article 4. Attribution of sanctioning powers.

1. The infringements shall be sanctioned in the field of competence of the General Administration of the State, on a proposal from the Inspection of Labour and Social Security, by the bodies to which the sanctioning authority has been granted.

2. The exercise of the power to sanction infringements of the social order, where it corresponds to the Administration of the Autonomous Communities with competence in the field of the implementation of labour law and social security, shall be exercised by the bodies to be determined by each Autonomous Community, and with the limits of distribution to which each Autonomous Community establishes.

3. It shall be a public administration competent to resolve the case of penalties initiated by an infringement procedure for obstruction, which is for the purpose of the subject matter of the specific action of the Labour and Social Security Inspectorate, in the framework for the distribution of powers between the General Administration of the State and the Autonomous Communities. Where the matter falls within the competence of the General Administration of the State, if, by reason of its amount, it is to be addressed to a Directorate-General, it shall be assumed by the central authority of the Labour and Social Security Inspectorate, as well as in the Ordinary resource assumptions.

4. The body responsible for resolving the sanctioning file shall be to agree on the ancillary penalties corresponding to the Law of Infractions and Sanctions in the Social Order, unless otherwise provided.

5. The jurisdiction to be resolved shall be determined in accordance with the amount of the penalty proposed in the infringement act. In the case of cumulation of offences provided for in Article 16 of this Regulation, it shall be the competent sanctioning authority of all such infringements to impose the highest amount, in accordance with the Law on Infractions and Penalties in the Social Order, unless expressly provided otherwise.

6. The central authority of the Labour and Social Security Inspectorate may refer to the organ of the State Administration which, in its resolutions, has repeatedly deviated from the technical interpretative criteria referred to in the Articles 18.3.7 and 18.3.12 of Law 42/1997, making it clear what is appropriate. In addition, and in written form, you may be able to address the regional authorities with any suggestions you may consider appropriate.

Article 5. Concurrence of sanctions with the criminal court order.

1. Where the Acting Inspectorate or the body to which it is appropriate to resolve the sanctioning file understands that the offences may constitute a crime, it shall inform the Prosecutor's Office and shall refrain from following the administrative procedure. sanctioning referred to in Chapter III and corresponding to the same facts, until the Prosecutor's Office, where appropriate, resolves not to take action, or the judgment or order of dismissal issued by the judicial authority is signed and shall request, of that court, the notification of the result, which shall be carried out on the terms provided for in Article 270 of the Organic Law of the Judiciary. If a sanctioning procedure has been initiated, the decision on suspension shall be the responsibility of the competent body to resolve.

The Acting Inspector or Subinspector, in the case referred to above, shall communicate it by its organic channel to the Head of the Provincial Labour Inspectorate, with the expression of the facts and circumstances and of the subjects who may be affected. This Chief, if he considers the possible concurrency of criminal illicit, will inform the Prosecutor's Office, taking into account the provisions of the first paragraph regarding the suspension, and the organ to which it is appropriate to resolve.

The administrative procedure will also be suspended when, in the absence of such communication, the existence of criminal proceedings for the same facts and grounds in relation to the same alleged responsible.

2. The communication of the preceding paragraph shall not affect the immediate implementation of the cessation of work referred to in Article 44 of the Law on the Prevention of Labor Risks, nor the effectiveness of the requirements formulated, the Failure to comply shall be communicated through the body concerned to the Competent Court, in case it is a criminal offence, nor shall it affect the requirement for debts to be assessed with the Social Security System.

3. The conviction for a crime in a firm sentence shall exclude the imposition of an administrative penalty for the same facts which have been deemed to have been proven, provided that the identity of the subject and the foundation is also present, without prejudice to the settlement of quotas. (a) Social Security and other concepts of joint recovery, and the requirement for the reimbursement of the aid, bonuses or social benefits unduly paid, if appropriate.

Article 6. Initiation of the trade proceedings before the social court.

1. In accordance with the provisions of the Law of the Inspectorate of Labour and Social Security, the Inspectors of Labour and Social Security may propose to the Head of the Provincial Inspectorate or the Head of the respective specialized Unit the In the form provided for by the recused text of the Law of Labor Procedure approved by Royal Legislative Decree 2/1995, of 7 April, the Court of Justice has issued a petition of its own motion to the Social Courts. If the request is made, the competent body shall be informed of the decision, and the suspension of the administrative file shall be suspended and, where it exists, the settlement procedure, with notification to the parties concerned and the proposer, until So much is pronounced judgment.

The ex officio procedures initiated by certification of final decisions arising from the acts of infringement of the Labour and Social Security Inspectorate in which economic damage is assessed for the affected workers, in accordance with Article 146 (a) of the recast of the Labour Procedure Act, shall not prevent the enforcement of the administrative penalties which have become final.

2. Once the final judgment has been communicated, it will continue the processing of the administrative or liquidatory file, with the corresponding resolution being dictated, which will respect the statement of the social order on the substance of the subject.

Article 7. Prescription and resolved thing.

1. Infringements in the social order are prescribed for three years from the date of the infringement, except in the case of social security in which the limitation period is five years, and in the case of prevention of occupational risks in which They will prescribe for the year the minor infractions, at three years the serious ones and at five years the very serious ones, according to their specific legislation.

2. The periods of limitation for the imposition of penalties in the social order are interrupted by any of the causes admitted in law, by the act of duly notified infringement, order or order of cessation of the Inspection of Labour and Social Security. The provisions of Article 21, second paragraph, of the consolidated text of the General Law on Social Security, adopted by the Royal Decree-Law of 20 June 1994, will be in accordance with the provisions of the second paragraph of Article 21. The limitation period shall also be interrupted by the initiation of the trade procedure referred to in Article 6 of this Regulation and, in any event, by the initiation of administrative action with formal knowledge of the taxable person leading to the verification of the infringement or of the debt, for any action of the responsible person that implies recognition of the facts of the infringement or of the debt, or for the interposition of claim or appeal of any kind by part of the persons concerned or their representatives.

The disclosure of the fault to the competent judicial body or the Prosecutor's Office, where the offences could constitute a crime, interrupts the prescription until the Administration is notified. judicial decision to be taken, or until the Prosecutor's Office communicates its decision not to exercise the criminal action.

3. The penalties imposed shall be limited to five years, from the day following that in which the decision imposing the sanction is final.

4. The same acts which have been the subject of a previous administrative decision may not be sanctioned where the identity of the subject, in fact and in law, is present, unless that decision is expressly provided for and the infringer of form persists. continued on the sanctioned facts.

5. The stated revocation of an administrative file of penalties does not prevent the initiation of a new one with the identity of the subject, facts and foundations, where the reported infringement has not been prescribed, and by the practice of new violation.

CHAPTER II

Pre-sanctioning procedure activities

SECTION 1. INITIATION OF INSPECTOR ACTIVITY

Article 8. The object of the previous inspector activity.

1. An inspector's activity prior to the sanctioning procedure, for the purposes of this Regulation, is understood as a set of actions carried out by the Labour and Social Security Inspectorate to check compliance with the legal, regulatory and agreed provisions in the social order.

2. Such checks shall not be extended for more than nine months unless the delay is attributable to the subject to inspection; they shall also not be interrupted for more than three months. If such time limits are not met, the time limit shall not be interrupted and the possibility of extending the infringement or winding-up proceedings as a result of such prior action shall not be interrupted, without prejudice to any liability in respect of the that the current officials may have incurred.

However, in the cases mentioned above, and provided that the prescription is not prevented, the Labour and Social Security Inspectorate will be able to promote further verification actions concerning the same facts and extend, where appropriate, the corresponding minutes. The checks carried out in the previous inspection activities shall be preceded by the preceding character, making such an impact formally recorded.

Article 9. Forms of initiation.

1. The prior verification activity may be initiated in accordance with Article 13 of Law 42/1997, the payer of the Labour and Social Security Inspectorate, in any of the following forms:

(a) By superior order of competent authority, both the General Administration of the State and the Autonomous Region, through the corresponding Provincial Inspection Headquarters or, where appropriate, its specialized units.

b) By order of service of the Headquarters of the Provincial Inspection, of its specialized Units, or of the Inspector in charge of the team, in application of the plans, programs and guidelines on the performance of the Inspection.

(c) At the request of any court when determining its object, scope and purpose.

d) At the specific request of the Social Security agencies, which shall cooperate with the Inspection as provided for in the following Article, or at the request of another public administration.

e) By own initiative of the Inspector of Labour and Social Security as determined by the provisions in force.

f) On the basis of a complaint of alleged infringement of the social order. The complaint shall contain, in addition to the personal identification data of the complainant and his signature, the facts allegedly constituting the offence, the date and place of his occurrence, the identification of the allegedly responsible and other relevant circumstances. Anonymous complaints shall not be dealt with, which relate to matters which are not covered by this Inspection, which are manifestly unfounded or unintelligible, or those which coincide with matters known to an organ. jurisdiction.

The complainant shall not be considered to be interested in this stage of prior inspection without prejudice to the fact that, where appropriate, they have such a condition in the terms of Article 31 of the Law on the Legal Regime of the Public administrations and the Common Administrative Procedure once the sanctioning or settlement file is initiated. 2. The previous actions of the sub-inspectors for Employment and Social Security shall be carried out, in any case, in the execution of the service orders received.

3. The Labour and Social Security Inspectorate may open a period of prior information in order to ascertain the circumstances of the case and whether or not to initiate the inspection.

4. Where the inspection is initiated as determined in paragraphs (a), (c), (d) and (f) of paragraph 1 of this Article, it shall be informed in writing of its outcome.

Article 10. Collaboration and coordination of administrative bodies and authorities.

1. The managing and working parties and the common services of social security shall cooperate with the Labour and Social Security Inspectorate in the manner laid down in Articles 9.2 of the Law of the Labour Inspectorate and Social security and 79 of the recast of the General Law on Social Security. To that purpose, they shall give or provide such inspection, where they are requested by the organic channel indicating their central authority, the information, antecedents and data relevant for the good purpose of the action to be taken, including those of a nature personnel subject to automated processing without the need for the consent of the data subject.

In the same way, the managing bodies and the common services may obtain the inspector's performance and entrust the Inspectorate with the checks that are necessary for their management when they correspond to the scope of the action. inspector. Coordination programmes may be established and mutual connection intensified.

2. The National Institute of Safety and Hygiene at Work will collaborate with the Labour and Social Security Inspectorate in the form determined by the Law on the Prevention of Occupational Risks, and will provide regular data and studies on the development of occupational accidents.

3. Technical services for the prevention of occupational risks dependent on public administrations shall communicate, through the competent authority, to the Inspectorate, any irregularities which they observe when they are of particular danger or are (a) repeated, and shall provide technical and expert cooperation referred to in Articles 9.2 of the Law on the Prevention of Occupational Risks and 2.3 of the Law of the Order of the Inspection of Labour and Social Security, according to the inspection programmes establish or when required by the inspector check.

4. The tax authorities shall give their data and records to the Labour and Social Security Inspectorate in accordance with the terms laid down in Article 113 (1) (c) of the General Tax Law, including by establishing the (a) to this end. Through coordination and information programmes, the general and territorial cooperation between the Tax and Work and Social Security Inspections will be established. The Directorate-General of the State Tax Agency and the central authority of the Labour and Social Security Inspectorate shall agree on the rules for the implementation of such collaboration; and, by agreement, the collaboration between The said Inspection and the Foral and Autonomous Tax Administrations.

5. The competent security forces and bodies shall be obliged to assist and cooperate with the Labour and Social Security Inspectorate for the normal performance of their duties. Where the obstruction is presumed, this cooperation may be obtained before, through the controls designated for that purpose by the competent authority, without prejudice to the fact that in situations of need it is directly referred to the centre or post. The next security situation. In all cases the collaboration of the Security Forces and Corps will be in accordance with the provisions of its specific legislation.

6. The aid and cooperation obligations set out in the preceding paragraphs shall have only the legally established limitations relating to the privacy of the person, the secrecy of correspondence, the notarial protocol, or the information provided to public administrations for statistical purposes only.

SECTION 2. CONSEQUENCES OF THE INSPECTION ACTIVITY PRIOR TO THE SANCTIONING PROCEDURE

Article 11. Measures to be taken by the Labour and Social Security Inspectors.

1. The Acting Inspector of Labour and Social Security, after the completion of the previous inspection measures and appending their results, may adopt the measures laid down in Article 7 of the Law of the Order of the Inspection of Work and Safety Social.

2. Where the Inspector of Labour and Social Security has found infringement of the rules on the prevention of occupational risks, he shall require the employer to remedy the deficiencies found, in writing or in due diligence in the Visits in the terms of article 43 of the Law on the Prevention of Labor Risks. Failure to comply with the infringement shall give rise to the practice of the relevant infringement proceedings for such acts, if not initially practised.

3. The Inspector of Labour and Social Security may order the immediate cessation of work or tasks involving a serious and imminent risk to the safety and health of workers. In that case, it shall communicate it to the undertaking in writing by means of formal notification or due diligence in the Book of Visits, indicating the extent and cause of the measure and giving immediate account of the measure to the competent labour authority.

The responsible company will put it in immediate knowledge of the affected workers, the Safety and Health Committee, the Prevention Delegate or, in their absence, the staff representatives and will make the cessation effective. ordered. The undertaking, without prejudice to the immediate implementation of the cessation, may contest it within three working days before the competent labour authority, which shall decide within the maximum period of 24 hours, with the possibility of an ordinary appeal. relevant, without prejudice to their immediate enforceability.

4. The suspension or suspension of work shall be lifted by the Labour and Social Security Inspectorate which has decreed it, or by the employer where the circumstances and in the manner laid down in Law 31/1995, of Prevention of Occupational risks. Failure to comply with the decisions of the Inspectorate or the Labour Authority shall produce the responsibilities laid down in the applicable rules.

5. The official of the Acting Inspectorate may warn or require, instead of initiating the sanctioning procedure, where the circumstances of the case so advise and no direct prejudice to the workers. Such warning or requirement shall be communicated in writing or by diligence in the Book of Visits to the responsible subject, pointing out the irregularities or deficiencies assessed with the time limit for their under-healing under the relevant warning.

6. The Subinspectors of Employment and Social Security may proceed in any of the forms referred to in Article 8.4 of the Law of the Order of the Inspection of Labor and Social Security, in the actions they perform in the field of their competencies.

Article 12. Extension of violation minutes.

1. The extent of infringement proceedings, when established as constituting an infringement in the social order, shall be carried out in accordance with the terms and conditions laid down in this Article and in Chapter III of this Regulation.

The Heads of Provincial Inspections and their Specialized Units may return incomplete or defective minutes or which would be contrary to the common technical and interpretative criteria established for the development of the (a) to correct the defect; at any time, such Heads may rectify material and factual errors and arithmetic in accordance with Article 105.2 of the Law on the Legal Regime of Public Administrations and of the Common Administrative Procedure.

2. Where, as a result of the development of their duties, minutes are carried out by the Subinspectors of Employment and Social Security, they shall be supervised in respect of their technical correction by the Labour and Social Security Inspector to whom they are attached, which may be returned if incomplete, defective or in contradiction with the technical and interpretative criteria referred to in paragraph 1, in order to correct the deficiencies noted, without prejudice to the visa, if it were to proceed.

3. The approval of the infringement and winding-up proceedings extended by the Subinspectors of Employment and Social Security shall be carried out in the cases to be determined in accordance with the rules laid down under Article 4 (4) of the Law of the Order of the Inspectorate of Work and Social Security, and shall include in the report the alleged responsible person is notified.

CHAPTER III

Sanctioning Procedure

SECTION 1. PRELIMINARY RULES

Article 13. Initiation of the sanctioning procedure.

1. The sanctioning procedure shall be initiated on its own initiative, as a result of the prior inspection activity, by infringement of the Labour and Social Security Inspectorate, which shall be extended and processed in accordance with the provisions of this Chapter.

2. The procedure for imposing minor and serious penalties on applicants and beneficiaries of social security benefits, as referred to in the Law on the Infractions and Sanctions of the Social Order, shall be initiated by the relevant managing body, in accordance with the provisions of Chapter VII of this Regulation.

Article 14. Content of the infringement proceedings.

1. The acts of infringement of the Labour and Social Security Inspectorate shall reflect:

(a) Name and surname or social reason, address, activity, national identity card, tax identification number, social security contribution code and, where applicable, the identification number of self-employed persons, of the alleged infringer. If the concurrency of subsidiary or solidary liability is verified, this shall be stated, the factual and legal basis of its alleged responsibility and the same data required for the direct responsible subject.

(b) The facts checked by the Inspector of Labour and Social Security or by the Acting Subinspector of Employment and Social Security, with the expression of the relevant for the purposes of the criminalisation of the offence, the means used for the verification of the facts underlying the minutes, and the criteria on which the graduation of the proposed sanction is based; it shall also state whether the action has been through a visit, appearance or administrative file.

(c) The offence or offences allegedly committed, with the expression of the precept or precepts infringed, and their qualification.

(d) Number of employees of the company and number of workers affected by the infringement, where such a requirement serves to graduate the sanction or, where appropriate, qualify the offence.

e) The proposed sanction, its graduation and quantification, which will be the total of the proposed sanctions if more than one infringement is reported. The proposal for ancillary sanctions that are related to the main sanction shall be expressly included.

(f) Authority competent to resolve and deadline for the interposition of claims before it.

g) Indication of the official who raises the act of infringement and signature of the act and, where applicable, the visa of the Inspector of Labour and Social Security with his signature and indication of the fact that he carries it out.

h) Date of the infringement act.

2. The acting inspector shall determine in the minutes the measures which he considers necessary to be established on a provisional basis to ensure the effectiveness of the decision and to prevent the effects of the infringement from being maintained in accordance with Articles 72 and 136 of the Law of Legal Regime of Public Administrations and of the Common Administrative Procedure, and Article 15 of the Regulation for the exercise of sanctioning power, approved by Royal Decree 1398/1993 of 4 August, and other implementing rules for each case; such measures should be proportionate to the case.

3. Where the Inspector of Labour and Social Security who lifts the act considers that the alleged infringement is an economic injury to the workers concerned, and for the purposes of Article 146.a) of the recast text of the Labour Procedure law, may include them in the minutes by entering them, in such a case, with the requirements required for the validity of the claims.

4. Acts of infringement for serious infringements involving the issuing of minutes or proposals for settlement by the same acts shall be simultaneously formalised with the settlement.

5. The application of the recidivism requires that such a circumstance and its cause be pointed out, and that the same type and qualification are infringed, that the sanction resolution of the first infringement has acquired firmness on an administrative basis, and that between the date of such finality of the first infringement and the verification of the second infringement has not elapsed more than one year. If recidivism is assessed, the amount of the penalties may be increased in the form established by the applicable legislation.

Article 15. Probative value of the minutes of the officials of the Labour and Social Security Inspectorate.

The minutes extended by the Labour and Social Security Inspectorate are of a public nature. The minutes drawn up in accordance with the requirements laid down in the preceding Article shall be presumed to be certain of the facts and circumstances in which they have been established by the acting official, unless proof is given to him. contrary, in accordance with the provisions of the additional provision of Law 42/1997 of 14 November 1997, the order of the Inspectorate of Labour and Social Security.

Article 16. Accumulation.

In the event that in the same enforcement action several alleged infractions are estimated, the corresponding to the same subject matter must be cumulated in a single act, with the understanding of the infractions in relation to the relationship This is the case for the prevention of occupational risks, social security, placement and employment, migration, migratory and work movements of foreigners, and those motivated by obstruction. Cases of simultaneous processing of infringement and settlement proceedings by the same facts shall not be taken into account when cases of liability or subsidiary liability are present, or in the case of a causally related infringement accident at work or occupational disease. In any event, the accumulation of infringements shall respect the distribution of powers between the General Administration of the State and that of the respective Autonomous Community.

SECTION 2. PROCEDURE AND RESOLUTION OF THE PROCEDURE

Article 17. Notification of the infringement proceedings and allegations.

1. The infringement proceedings shall be notified to the alleged subject or liable persons within 10 working days of the end of the inspection, taking into account that of the date of the act, warning them that they may to make written submissions within a period of 15 working days from the date of the notification, accompanied by the relevant evidence, to the competent body to resolve the file.

2. Where the infringement act affects applicants and beneficiaries of benefits, it shall be communicated to the relevant managing bodies for the purposes of the adoption of the precautionary suspension provided for in the applicable legislation.

3. The minutes of the infringement and the proceedings for the same facts shall be notified to the alleged subject or persons responsible simultaneously; in such cases, the time limit for the challenge shall be the whole of the challenge of the liquidation in the terms of the Article 34 of this Regulation.

4. The subject or persons charged who are making claims in respect of the minutes shall be entitled to the documents in the file, without any exceptions other than those necessary to ensure the confidentiality of the origin of any complaint, in accordance with Article 15 (c) of Convention No 81 of the International Labour Organisation and Article 12.1 of the Law of the Order of the Inspectorate of Labour and Social Security. The statement of allegations and the means of proof that the person or persons responsible is trying to avail himself shall be brought before the competent body to resolve the file.

Article 18. Processing and instruction of the file.

1. The organisation of the processing of the sanctioning file shall be the responsibility of the body which has jurisdiction for its decision, subject to the provisions of this Article and the rules governing the administrative procedure.

2. If no written submissions are made, the processing of the proceedings shall continue until the relevant decision is issued, with the prior approval of the hearing procedure in favour of the alleged person responsible.

3. If claims are made within the time limit against the act of infringement, the body to which it is to be resolved may obtain an extension report, which shall be issued within 15 days, from the inspector or sub-inspector who shall carry out the minutes, who shall assume the duties of instructor of the file. The said report shall be required if the allegations are made or circumstances other than those recorded in the minutes, insufficient factual account of the report, or an indefencation for any cause.

This report shall expressly assess the evidence provided or have been carried out, and the allegations produced, and shall contain a definitive motion for a resolution. If the file derives from the record of the Inspector, the Subinspector's report shall be the subject of conformity by the Inspector who has issued the act originating in the Office, in accordance with the terms laid down in Article 12 (2) and (3) of the Regulation.

4. After the instruction has been completed and before the decision has been made, if any arguments have been made, the body responsible for resolving the case shall be given a hearing of the responsible person at the end of eight days with a view to the action, provided that the (a) the term of residence of the person who is a resident of the territory of the Member State of the territory of the Member State of the territory of the Member State of the European Union

5. If the act of infringement has been carried out on the basis of the same facts as the reasons for the clearance, the submission of claims or appeals against one of them shall be understood as having also been made against the other, unless expressly stated otherwise, proceeding in such a case in the form set out in Chapter VI of this Regulation.

Article 19. Procedure of trade before the social court, derived from communications of the labour authority.

1. Where the act of infringement has been challenged by the responsible person on the basis of arguments and evidence which can reasonably undermine the legal nature of the relationship which is the subject of the proposal, the Inspector of Labour and Security Social may propose to the respective Head of the Provincial Inspectorate or the competent authority of the Autonomous Community to formalize a trade complaint to the Social Jurisdiction which, to be formalized, will motivate the suspension of the practice of the act with notification to the data subject.

2. In cases where the act of infringement relates to cases referred to in Article 95 (5), (6) and (10) and Article 96 (2), (11) and (12) of the recast text of the Staff Regulations adopted by the Royal Decree of Law 1/1995, of 24 March, and the circumstances established by the Labour Procedure Act are met, may be carried out in the manner set out in the previous paragraph.

3. The proposals referred to in the previous paragraphs shall contain the general requirements for the demands of the ordinary processes. If the respective Head of the Provincial Inspectorate or the competent authority requests ex officio, he shall observe the requirements indicated in the same way as accompanied by a copy of the sanctioning file, and shall suspend the sanctioning procedure. Once a firm and communicated judgment has been passed, in accordance with Article 270 of the Organic Law of the Judiciary, the processing of the administrative file will continue.

4. The competent authority, once it has been notified of the final judgment resulting from the social court proceedings, shall order the processing of the administrative file to be continued and the official to draw up the corresponding motion for a resolution.

Article 20. Resolution.

1. The body responsible for resolving, prior to the proceedings it considers necessary, shall give the reasoned decision as appropriate within 10 days from the date of completion of the processing of the file, either by confirming, amending or leaving without effect the proposal of the minutes. If the minutes are left without effect, the file of the file shall be ordered and, where appropriate, the lifting of the provisional measures taken as referred to in Article 14.2 of this Regulation.

The resolution will agree to the cancellation of the minutes when it lacks the essential requirements to achieve its end, or when it results in the defensiveness of the stakeholders and would not have been remedied in the pre- resolution.

2. The resolution shall decide in an express manner, where appropriate, on the proposal for ancillary sanctions provided for in the Law on Infractions and Sanctions of the Social Order.

3. If no decision has been taken after six months from the date of the minutes, without counting the interruptions for reasons attributable to the persons concerned or the suspension of the procedure referred to in this Regulation, the calculation shall be initiated. of the 30-day period laid down in Article 43.4 of the Law on the Legal Regime of Public Administrations and the Common Administrative Procedure. After the expiry of the expiry period, the competent authority shall issue, at the request of the person concerned, a certificate stating that the procedure has expired and the action file has been filed.

Article 21. Notification of the resolution.

1. Decisions on penalties for infringements of a social order shall be notified to the persons concerned, warning them of the resources which they correspond to them, the administrative or judicial body to which they would have been responsible. present and deadline for interputting them. Copies of the act shall also be forwarded to the official who has promoted the file.

If pecuniary penalties are imposed, the notification will also contain:

a) The amount to be entered.

b) The time, place, and form of voluntary period income.

(c) The prevention of the fact that, after that period has elapsed without the entry into question and failure to bring, where appropriate, the corresponding ordinary appeal, the premium shall be paid immediately and interest on late payment and shall, except in the cases referred to in Article 25 (2), carry out the recovery and, where appropriate, enforcement, by the appropriate administrative award procedure.

2. Where the act of infringement has been communicated to the relevant managing bodies or the common services of social security, in accordance with the provisions of this Regulation, they shall also be sent copies of the decision to be taken.

3. Where the decision imposes ancillary penalties or declares the employer's joint responsibility for the return of the amounts unduly paid by the worker, it shall be communicated to the bodies and entities concerned. pregnant women the day after the date on which it is handed down.

4. A final decision assessing the existence of an economic injury to the workers concerned may be communicated to the competent judicial body for the purposes of initiating the procedure laid down in Article 146 (a) of the text. recast of the Labour Procedure Act.

5. Where the act of infringement has arisen on the occasion of an accident at work or occupational disease, a copy of the confirmatory decision shall be forwarded to the workers concerned or to their successors in the event of death of the worker. worker.

6. If the infringement contained in the Act constitutes an infringement of the right to freedom of association or of the rights of representation of workers, a copy of the resolution shall be transferred to the legal representatives of the workers.

CHAPTER IV

Resources, Resolution Execution, and Collection

Article 22. From the computation of terms and deadlines.

The computation of the terms and deadlines set out in this Regulation, and the notification and communications system shall be in accordance with the provisions of the Law on the Legal Regime of Public Administrations and the Procedure Common Administrative.

Article 23. Ordinary resource.

1. Against the decisions referred to in the preceding chapter, ordinary appeal may be brought within one month to the competent higher body on the grounds of the matter in accordance with the provisions of Article 4 of this Regulation, the resolution will exhaust the administrative path.

Decisions given by the Directors-General responsible for the amount not ending the administrative route and those given by the Secretary of State for Social Security may be the subject of an appeal in the case of the Minister for Labour and Social Affairs. The resolutions of the Minister for Labour and Social Affairs and the Council of Ministers deplete the administrative route.

In the area of competence of the Autonomous Communities it will be up to these bodies to determine the bodies

competent for the resolution of the ordinary resource.

2. The ordinary appeal shall be governed by the provisions of the Law on the Legal Regime of Public Administrations and the Common Administrative Procedure as not governed by the previous paragraph. After three months from the interposition of the ordinary appeal without a resolution, it shall be understood to be dismissed and the judicial-administrative court shall be issued.

Article 24. Execution.

1. Firm sanctioning decisions on an administrative basis shall be immediately enforceable.

2. The measures of temporary intervention and removal of organs of government from the Mutual Working and Occupational Diseases of Social Security, the sanctions against the businessmen who voluntarily collaborate in the management of the Security Social, the ancillary penalties provided for in Article 45 of the Law on Infractions and Penalties in the Social Order and the reimbursement of undue benefits shall be enforced by the Secretary of State for Social Security or by the managing body competent, once the decision imposing them is signed on an administrative basis.

3. The precautionary measures provided for in Article 74.2 of the recast text of the General Law on Social Security in respect of the Mutual Insurance and Occupational Diseases Act may be adopted immediately after the hearing of the Court of Justice. entity.

Article 25. Collection of the amount of penalties.

1. The financial penalties referred to in this Regulation, imposed by organs of the General Administration of the State, except for infringements in the field of social security, shall be levied in accordance with the procedure laid down in the General Regulation. Collection with the following particularities:

(a) The voluntary collection shall be carried out by the organs of the Ministry of Labour and Social Affairs, without prejudice to the formulas for collaboration and recovery authorized by the Ministry of Economy and Finance.

(b) The period of entry shall be 30 days from the date of notification of the decision imposing the sanction. If the decision imposing the sanction is appealed on an administrative basis, the decision of the appeal shall, where appropriate, be granted a new period of 15 days for admission.

(c) The collection of the executive period shall be carried out by the collection bodies of the Ministry of Economy and Finance by the administrative award procedure.

2. The financial penalties imposed by organs of the General Administration of the State for violations in the field of social security shall be made effective in the General Treasury of the Social Security that will proceed to their claim to the solos tax collection effects in the terms laid down in the General Regulation on the Collection of Social Security System Resources. To this end, it shall be referred to as a certificate of the firm act so that, for the sole purposes of collection and without the possibility of review, it shall be required to complain.

Of the effectiveness of the payment, the General Treasury of the Social Security shall be counted, within ten working days, to the Head of the Provincial Inspection of Labor and Social Security who has dealt with the file sanctioning. If the revenue is not to be entered within the prescribed time limits, the executive branch shall be established by the bodies and procedures laid down in the General Regulation on the Collection of Resources of the Social Security System.

3. The penalties imposed in the field of their powers by bodies of the Autonomous Communities shall be levied by the bodies and procedures laid down in the rules governing the collection of the revenue from public law of each of the Member States. those Communities.

4. The entry of the penalties referred to in the preceding paragraphs shall be communicated to the Head of the Provincial Inspection of Labor and Social Security who issued the acts originating in the sanctioning file, with the periodicity to be established. the Sectoral Labour Affairs Conference.

CHAPTER V

Specific rules

Article 26. Suspending activities or closing the job center.

When circumstances of exceptional seriousness are present in the violations relating to safety and hygiene and occupational health, the Head of the Provincial Labour and Social Security Inspectorate will bring him to the attention of the of the Autonomous Community or of the State Administration if the jurisdiction and, where appropriate, the central authority of the Inspectorate have not been transferred to the object of the temporary suspension or closure of the establishment of the approval of the Government or of the competent authority of the Autonomous Community, in accordance with the provisions of Article 53 of the Law on the Prevention of Occupational Risks.

Article 27. Benefit surcharge in the event of an accident at work or occupational disease due to a lack of safety measures.

The Labour and Social Security Inspectorate is entitled to initiate the administrative procedure to declare corporate responsibility for lack of safety and hygiene measures at work proposing the percentage an increase which it considers appropriate, pursuant to Article 123 of the recast text of the General Law on Social Security, which is compatible with the administrative, criminal or civil liability resulting from the acts constituting the violation.

The report-proposal of the said Inspectorate will collect the facts and circumstances, provisions infringed, the specific cause of those listed in Article 123.1 of the recast text cited to motivate the proposal and the percentage that you consider to apply. If the infringement has been carried out and the work authority has been resolved on it, that decision shall be brought to the initiation file. If the infringement has not been carried out in advance, such a circumstance shall be reasonably justified in the report-proposal.

Article 28. Precautionary measures on collaborating entities in the management of the social security system.

1. Where the Labour and Social Security Inspectorate considers that the facts and circumstances of an infringement committed by a Mutual of Occupational Accidents and Occupational Diseases of Social Security may lead to the adoption of the of any of the precautionary measures provided for in Article 74 of the recast of the General Law on Social Security, shall propose it to the Secretariat of State for Social Security or the competent body which shall initiate the relevant procedure. administrative.

2. When the Labour and Social Security Inspectorate considers that the deficiencies observed in the infringements committed by employers who voluntarily cooperate in the management of social security prevent the maintenance of the economic system and budget of established collaboration, and the circumstances of the case will require it to propose to the Secretariat of State of the Social Security the application of the sanctions provided in the Law of Infrastructures and Sanctions in the Social Order, without prejudice to initiating the ordinary sanctioning procedure.

3. In the cases referred to in the preceding paragraphs, in addition to the infringement act, a proposal shall be issued which shall be forwarded to the Secretariat of State for Social Security or the competent body through the central authority of the Inspection of Work and Social Security, to which the resolution to be adopted will be communicated.

CHAPTER VI

Of the settlement files

Article 29. Administrative procedure for the processing of liquidatory files for Social Security debts.

1. The Labour and Social Security Inspectorate, in relation to the debts for Social Security contributions and the concepts of joint income with them, may formulate settlement proposals, settlement minutes and requirements in the cases and with the scope that is set in this chapter.

2. The administrative procedure for the practice of settlement proceedings and other settlement documents relating to social security contributions and concepts of joint revenue shall be in accordance with the provisions of this Chapter and, in the alternative, shall be subject to the provisions of this Chapter. provided for in Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure. Those responsible shall be responsible for implementing the rules of the Social Security System.

3. The Labour and Social Security Inspectorate, without prejudice to its structure and territorial scope of action, and in accordance with the national rating recognised by Article 2.1 of Law 42/1997, the authorising agency of the Labour Inspectorate and Social security, may carry out inspections of a supra-provincial scope, relating to dues for quotas referred to in this Chapter and Chapter III, and may initiate liquidatory and sanctioning files of the same scope, giving their decision to the body in whose functional area the proceedings have been carried out or, in their (a) to the central authority, where it corresponds to the exercise of the powers laid down in Article 18.3.9 of Law No 42/1997 of 14 November 1997, the authorising agency of the Labour and Social Security Inspectorate, which, for these purposes, shall have the Provincial Inspectorate, with the responsibility and tasks established for these peripheral organs.

4. The Labour and Social Security Inspectorate shall extend the settlement proposals and the settlement minutes in official models approved for the purpose by the Under-Secretary of the Ministry of Labour and Social Affairs, on a proposal from the authority central, which may set the internal instructions for completion.

Article 30. Settlement proposals.

1. Proposal for the clearance of the Labour and Social Security Inspectorate, where the Inspectorate checks the total lack of contribution in respect of workers discharged, and no longer-term contribution documents have been submitted regulatory, as well as by workers who are not included in such documents even if they are submitted within that period.

2. The settlement proposal shall determine at least the subject bound by its identification data, settlement period and the circumstances of the discovery, the number of workers affected and their identification, and the manner in which the inspection inspection. The proposal shall contain the determination of the rates and rates applicable for general, professional, overtime and other applicable contingencies, the default surcharge, and the total amount of the settlement, and shall be signed by the Acting Inspector or Subinspector.

3. The proposals for the clearance of the Inspectorate shall be communicated to the General Treasury of Social Security, which shall formalize the corresponding claims for debt provided for in Article 30.1 of the recast of the General Law on Security Social.

4. If, at the same time, the verification of the findings which give rise to the practice of settlement proposals, the Inspectorate finds in the same subject the concurrency of the debt arising from the assumptions referred to in Article 31 of this Regulation. Regulation shall extend the clearance of the accounts as regards the latter, without prejudice to the form laid down in paragraph 1 in respect of the former.

5. In the cases in which the proposal for the settlement of debts is carried out simultaneously with the extension of the act of infringement to the same subject, the General Treasury of the Social Security will communicate to the Head of the Provincial Inspection of the claim for debt to coordinate the processing of both files and, where appropriate, the penalties for the same facts as the reasons for the settlement proposal.

Article 31. Quota settlement minutes.

1. The extension of settlement minutes shall be carried out in respect of dues owed by:

(a) Lack of membership or of high workers in any of the Social Security System (s).

(b) Listing of contributions by workers discharged when such differences do not result directly from the listing documents submitted within or outside the regulatory period.

c) By derivation of the liability of the obligated subject to the payment, whatever its cause and applicable Social Security Regime.

2. In cases where the concurrence of suspected members of solidarity is established, the Labour and Social Security Inspectorate may extend the minutes to all the persons responsible or to one of them, who shall be dealt with in the same file.

Article 32. Requirements for settlement minutes.

1. Settlement minutes shall contain the following requirements:

a) Determination of the Application Social Security Regime.

(b) Name and surname or social reason, address, activity, national identity card or tax identification number, the social security contribution code and, where applicable, the identification number of the scheme Special of Autonomous Workers, the subject or responsible persons. The latter data may be exempted where the undertaking is not regularly incorporated or duly registered. In cases where the existence of an alleged person in solidarity or in the subsidiary is established, this shall be recorded, as is the reason for his alleged responsibility, and the above mentioned data of the case is also indicated. responsible for solidarity or subsidiary.

(c) The facts ascertained by the acting official as the motivators of the liquidation and the elements of conviction that he has disposed in the inspector's work, describing with sufficient precision such facts and the means used for clarification; and the provisions infringed with the expression of the precept or precepts infringed. The facts thus entered enjoy a presumption of certainty, unless proof to the contrary.

(d) The data which have been used as the basis for calculating the debit: period of discovery, nominal ratio and contribution group of the workers concerned or, where appropriate, relations contained in the official declarations made for the alleged responsible, a sufficiently identifying reference to the content of such statements, or nominal and data relationships provided and subscribed by the responsible subject; bases and types of quotation applied; and how many other data the current official may obtain or deduct for the purposes indicated.

e) The principal amount of the debit, the default surcharge and the total amount of both.

(f) The indication of the entity with which the contingency of occupational accidents and occupational diseases was agreed.

g) Indication of whether, by the same facts, infringement acts are practiced or not.

(h) Indication of the official who extends the settlement act with his signature and, where applicable, the signature of the inspector who conforms to his/her visa.

(i) An express indication of the possibility of claims to the relevant Head of the Unit of the Inspectorate on Social Security, who may be accompanied by the evidence available.

j) Date of the settlement act.

2. The listing basis shall be determined in accordance with the rules governing it. Where the Labour and Social Security Inspectorate is unable to know the amount of remuneration received by the worker, the average of the minimum and maximum basis for the latter shall be estimated as the basis for the (a) the trading group known in which the category of each worker covered by the settlement act was framed, expressly stating that circumstance in the minutes.

3. If the professional category of the worker is not known, it shall be taken as such by the Inspector of Labour and Social Security, in the light of the activities of the worker in the undertaking, in application of the labour regulations which in each appropriate case. In the case of functional polyvalence or the performance of activities of two or more professional categories, the preferred method shall be those which are preferred in the form indicated above.

4. The settlement minutes extended by the Subinspectors of Employment and Social Security shall be formalized with the essential requirement of their visa by the Inspector of Labour and Social Security that corresponds, in accordance with Article 8.4 of the Law the authorising agency of the Labour and Social Security Inspectorate and its implementing rules in accordance with the terms and conditions laid down in Article 12 of this Regulation.

Article 33. Notification and resolution of settlement minutes.

1. The minutes of the settlement of quotas shall be notified by the Labour and Social Security Inspectorate to the responsible person and, where appropriate, to the subsidiary or solidary persons, stating that they may make representations in the form established in the previous article within 15 days from the date of the notification. In the case of joint liability, the minutes shall be processed in the same administrative settlement file.

The settlement act shall also be notified to the workers concerned; if it affects a collective of workers, the notification shall be made to its unitary representation or, failing that, to the first of those affected by it. Alphabetical order of surname and name. Workers who are not in conformity with the periods and bases of quotation set out in the minutes or with the provenance of the liquidation may make allegations under the same conditions as the alleged person responsible. The minutes shall also be communicated immediately to the General Treasury of Social Security.

Before the expiry of the time limit for making claims, the persons concerned may enter the amount of the debt included in the settlement act, justifying the payment to the Labour and Social Security Inspectorate in the same period. The provisional settlement, the amount of which has been made effective by the responsible subject, shall acquire the final settlement status.

2. If the payment and other persons concerned referred to in the preceding paragraph make claims, the Inspector or Sub-inspector who made the minutes may be requested to report, and the applicant shall be given a hearing and hearing of the case by 10 days in which you will be able to claim and prove again what you deem appropriate.

After the period of the arguments without having been formulated, or the time of the hearing and the second allegations, by the Head of the specialized Social Security Unit of the Labour Inspectorate, a decision shall be made, (a) the administrative procedure, which shall, in the final analysis, make the settlement as appropriate, or shall be amended, or leave without effect the minutes of the proceedings, which shall be notified to the persons concerned and to the General Treasury of Social Security.

In the case of liability shunt, the decision to be taken shall determine who is to be the principal debtor and, where applicable, the remaining solidary and subsidiary debtors, among the subjects who are obliged to pay the debt, conferring on the former, from that moment on, the rights and obligations of such a condition, in the same administrative settlement. In the event of the insolvency of the principal debtor, the award procedure may be directed directly against any of the remaining joint debtors referred to in the executive administrative decision, or against the subsidiaries if they are present. the legal assumptions for their requirement.

3. Such decisions may be brought before the territorial director of the Labour Inspectorate and the Social Security Office concerned. The amounts set out in the resolutions of the preceding paragraph, whether or not they are the subject of an ordinary appeal, shall be made effective at the General Treasury of Social Security until the last day of the month following that of its notification, automatically, in another case, the award procedure referred to in Articles 33 et seq. of the recast text of the General Law on Social Security, unless the amount is guaranteed by a sufficient bank guarantee or the amount is entered in the (a) the terms of the General Social Security Treasury; The resources in which such requirements are not met are pending. The effectiveness of these payments and, where appropriate, of the guarantees and guarantees and of their sufficiency shall be realized, by the General Treasury of Social Security, within ten working days, to the Provincial Head of the Labour Inspectorate and Social security that dealt with the case.

If ordinary recourse had been brought against the liquidatory administrative act, and its amount was guaranteed with sufficient guarantee or entered, the procedure shall be suspended until the end of the 15 days. following the one in which the resolution on the ordinary appeal is notified, in the terms laid down in the General Regulation on the Collection of Social Security.

Such resolutions deplete the administrative path and are amenable to recourse to the Litigation-Administrative Jurisdiction.

4. The officials of the Labour and Social Security Inspectorate who have initiated liquidatory files on which they have received a final administrative decision may, before their respective superior, promote the review of the (a) decisions when they consider reasoned and in principle that they are manifestly illegal and harmful to the general interests, understanding that such assumptions are made when they seriously infringe rules of legal or regulatory status; also seriously in the interests of the economic interests of social security. If the settlement documents had required the visa procedure by a Labour and Social Security Inspector, the proposed revision would require the same requirement.

The central authority, where appropriate, or at its request, the hierarchical superior body of which the resolution has delivered, after obtaining the favourable opinion of the Council of State, may declare, of its own motion, the nullity of such resolutions, or review the in accordance with the procedure laid down in Title VII and in Article 103.1 of Law No 30/1992 of 26 November 1992.

Article 34. Concurrent settlement minutes with infringement proceedings for the same facts.

1. Where the act of infringement and the act of settlement of quotas are carried out for the same facts, the following shall be done:

(a) The acts of infringement and settlement by the same facts shall have the formal requirements laid down for them in this Regulation. The act of infringement may be referred to in relation to facts and other factual circumstances to the content of the settlement act and its annexes, making it expressly stated.

(b) Both minutes shall be performed on the same date and shall be notified at the same time.

(c) In the infringement proceedings referred to in this Article, only the accumulation of offences relating to facts with a liquidatory effect in the relevant settlement act shall be collected.

(d) The procedure applicable to the two shall be as a whole, and shall respond to the procedure laid down for settlement proceedings. The resolution shall be unique for both minutes, and shall be the responsibility of the Head of the specialised Social Security Unit of the Provincial Labour and Social Security Inspectorate, except in the case provided for in Article 18.2 of this Regulation.

2. If the offender disregards his conformity to the winding-up procedure, by entering the amount within the time limit laid down in Article 31.4 of the recast of the General Law on Social Security, and, where appropriate, in the case referred to in Article 33.1, Third paragraph of this Regulation, the penalties for infringement for the same acts shall be automatically reduced to 50 per 100 of their amount.

3. Decisions to be taken shall be communicated to the General Treasury of Social Security, to the official of the Inspectorate who has carried out the minutes, and shall be notified in the form of the persons concerned.

4. Against the unified decisions referred to in paragraph (d) of the preceding paragraph 1, an ordinary appeal shall be lodged with the respective territorial director of the Labour and Social Security Inspectorate, under the conditions and with the requirements laid down in paragraph 1. set out in Article 33.3.

Article 35. Fee payment requirements.

1. Where, in the course of their duties, the Labour and Social Security Inspectorate finds that there are debts for social security contributions or similar concepts, it may require the person who considers the payment to be liable for payment to be paid to their effective income, by refraining from initiating sanctioning and liquidating files as a result of their compliance.

2. In the order, which may be made by diligence in the Book of Visits referred to in Article 14.3 of Law 42/1997, or by way of notice of ordinary written notice, the substantial elements of the debt shall be determined or referred to. for their regularisation, the period or time limits for their effective entry into the Social Security, and the obligation of documentary justification before the Inspection of each of the revenue effected within the time limits set for the purpose in the order.

3. If the requirement is not met, the settlement and infringement proceedings shall be carried out in accordance with the terms laid down in the preceding articles and, where appropriate, shall be acted in the manner laid down in Article 36 of this Regulation. Regulation if there is a basis for it.

Article 36. Debts to Social Security or to public social protection systems that constitute an alleged crime.

When in the course of their duties the Inspectors or Sub-Inspectors have checked debts for social security contributions and similar concepts, or for the misuse of social benefits or public subsidies, if the concurrence of rational indications of a possible commission of crime, will proceed in the form set out in article 5 of this regulation as soon as the account is taken to the Fiscal Ministry. Such communication shall not suspend the processing and finalisation of the liquidatory files or the requirement for the return of amounts unduly paid in the field of public social protection systems or any action taken. Subsequent administrative procedures for their levy.

CHAPTER VII

Sanctioning procedure for minor and serious violations of the benefits of the Social Security System

Article 37. Applicable sanctioning procedure.

1. The provincial directors of the National Institute of Social Security or the National Institute of Employment, depending on the nature of the benefit, shall be competent bodies to punish the minor and serious infringements of the applicants or beneficiaries of Social Security benefits.

2. The procedure shall be initiated by communication from the Labour and Social Security Inspectorate to the respective managing body, or as a result of the background or data in the institution itself.

3. The act of infringement or the initiation of the sanctioning procedure shall state the facts, form of its verification, the offence allegedly committed with the expression of the infringement, the recidivism, if any, and the Proposal for a sanction. Under the sanctioning procedure, the suspension of the benefit of the benefit in the terms laid down in the Law of Infractions and Penalties in the Social Order, which in the case of benefits or subsidies by unemployment, it will have an effect from the month in which the sanctioning procedure is initiated, with an interruption in the payment of the economic benefit and the contribution to social security.

4. The initiating document of the sanctioning procedure and, where appropriate, the precautionary suspension, shall be notified by the managing body to the defendant, giving him a period of 15 working days to keep in writing what he or she is entitled to the evidence that it deems necessary, and may request the examination of the documentation which is based on the initiation of the sanctioning procedure within the time limit for allegations and evidence.

5. In the light of the action by the competent body, the relevant decision shall be taken to terminate the administrative procedure, the defendant must be notified, and shall be immediately enforceable and enforceable before the courts of the social order, in accordance with Article 2 of the recast text of the Law on Labour Procedure and Article 233 of the General Law on Social Security.

6. The penalty imposed will replace the precautionary suspension if it has been adopted; if the suspension of the provision or the unemployment benefit is imposed, the reduction of the period of contribution to the social security shall be equal to the of the agreed suspension. If no penalty is imposed, the receipt of the suspended benefits shall be resumed ex officio, even in arrears, provided that the beneficiary meets the requirements for that purpose, or from or to the time they are present.

7. For the purposes set out in the Law on Infractions and Sanctions in the Social Order, the person responsible commits an infringement of the same type and qualification as another one already sanctioned in the firm within one year of that of the (a) the Commission will examine the matter in accordance with the provisions of Article 21 of the Regulation. If no recidivism is assessed, the commission of subsequent infringement shall be subject to the penalty provided for in its ordinary rating.

Article 38. Procedure for the precautionary suspension and imposition of penalties for very serious infringements.

When the Inspection of Labor and Social Security raises the record of infringement for a very serious infringement with proposal of extinction of the benefits of the System of Social Security, it will transmit copy of the record to the Provincial Direction of the National Institute of Employment or of the National Social Security Institute or of the relevant managing body, so as to ensure, where appropriate, the precautionary suspension of the benefits or allowances to be notified to the person concerned, and that maintain until the final decision of the sanctioning procedure. Exhausted the administrative route with the imposition of a very serious penalty, the managing body, shall claim the amounts unduly received in accordance with the implementing rules. The system of remedies for these resolutions is the one set out in Chapter IV of this General Regulation.