Council Decision 2010 /787/EU of 10 December 2010 on State aid to facilitate the closure of non-competitive mines (hereinafter the Decision) establishes a new framework for aid to the industry of the coal and, specifically, to cover exceptional costs incurred or incurred because of the closure of coal production units included in the Kingdom of Spain Closure Plan for non-competitive coal mining.

The new regulatory guidance specifies the need to present a State Closure Plan subject to the authorisation of the European Commission in which all non-competitive production units with which they are planned to leave the activity before 31 December 2018.

To adapt to this new European regulatory framework, the Ministry of Industry, Energy and Tourism has agreed with Trade Unions and Employers a Framework for Action for Coal Mining and Mining Comarcas for the period 2013 to 2018.

This framework is intended to achieve a restructuring of the coal mining sector through the orderly cessation of non-competitive coal mines. For these purposes, and in the context of the Decision, it has been agreed to take measures to alleviate the social and regional consequences of the restructuring of the coal industry, financing costs which, without being related to the current production of coal, arise in a context of rationalization and closure of mining activity, such as those related to regional and environmental aspects.

The current European regulatory framework, in a scenario for the progressive reduction of subsidies in view of the definitive cessation of non-competitive extractive activities, sets out a comprehensive list of cost categories linked to the closure of mines which, by virtue of their exceptional nature, can be compensated for by undertakings in order to mitigate the harmful effects of the cessation of extractive activity in the social and regional environment.

On the other hand, from an economic perspective, it cannot be forgotten that any type of aid is a form of public expenditure which must be in line with the guidelines of budgetary policy. This policy is currently aimed at deepening the reduction of public expenditure in a context of fiscal consolidation, in line with the guidelines and recommendations set out by the European Union.

With the approval of this norm, therefore, it is given to this field of activity of a legal regime for the period 2013 to 2018 that it observes the new conditions and criteria imposed on the state aids to the field Decision, also taking into account the objectives of budgetary stability and public debt fixed by the government.

Article 17 of Law 38/2003, of 17 November, General of Grants, prevents that in the field of the General Administration of the State, as well as of public bodies and other entities governed by public law own legal personality linked to or dependent on it, the relevant ministers shall establish the appropriate regulatory basis for the grant of the grants.

This order, in accordance with the provisions of the second paragraph of article 17.1 of the Law 38/2003 of 17 November, has been the subject of the mandatory report of the State Advocate and the Delegate Intervention.

In its virtue, with the prior approval of the Minister of Finance and Public Administrations, I have:

Article 1. Object and purpose.

1. The purpose of this order is the establishment of the regulatory bases for the granting of exceptional cost aid for the coverage of costs incurred or incurred because of the closure of production units of the coal of the mining companies listed in the Annex to the Closing Plan of the Kingdom of Spain for non-competitive mining within the framework of Article 4 of Council Decision 2010 /787/EU of 10 December 2010 on the State aid to facilitate the closure of uncompetitive coal mines (hereinafter the Decision).

2. The coal production unit (s) to which the aid is associated must be closed on the date fixed in the closure plan of the Kingdom of Spain subject to the authorisation of the European Commission.

Article 2. Temporary scope.

The provisions of this order shall apply to aid which is called between 1 January 2014 and 31 December 2018.

Article 3. Definitions.

1. For the purposes of this aid, it shall be considered as exceptional costs arising from the closure of coal production units which fall within the following categories:

(a) Additional safety works inside the mine resulting from the closure of coal production units.

(b) Damage caused by the mining activity, provided that they are imputable to coal production units that have been closed or are closing.

c) All duly justified costs arising from the rehabilitation of former coal extraction areas.

d) The costs of the new surface cultivation.

2.

the following definitions shall apply:

(a) "Exceptional costs": The categories of costs listed in Article 3.1 of this order.

(b) 'Coal production unit' means the set of coal extraction sites and the infrastructure which provides them with service, underground or open-pit, which can produce raw coal independently of other coal parts of the company.

c) "Closure": The permanent cessation of the production and sale of coal. You may be referring to some or all of the coal production units of a company.

(d) "Plan of restoration": The plan approved jointly with the granting of the authorization or the concession of exploitation, by the competent mining authority. It has the special status of that mining title and its content must be in accordance with the provisions of Royal Decree 975/2009 of 12 June 2009 on the management of waste from the extractive and protective industries, and rehabilitation of the space affected by mining activities.

e) "Restore Budget": The one in the authorized restore plan.

Article 4. Characteristics of the aid and compatibility scheme.

1. Aid for exceptional costs arising from the closure of installations and the restoration of the natural space of mining activity shall be granted, on a competitive basis, to all eligible beneficiaries. required.

2. The aid shall be compatible with other aid granted for the same purpose or purpose by any public administration or public or private national or international authorities, provided that the cost of the subsidised activity is not exceeded. In the event of an overshoot, the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas will reduce the amount of aid to the sum of aid at this cost, in accordance with the Article 19 (3) of Law 38/2003, of 17 November, General of Grants.

Article 5. Beneficiaries.

1. This aid may be granted to undertakings benefiting or benefiting from the closure aid provided for in Article 3 of the Decision and which have either closed or planned to close coal production units forming part of the aid. of the Closing Plan of the Kingdom of Spain for non-competitive mining and listed in the attached Annex, subject to strict compliance with the requirements and conditions laid down in this order.

2. In order for a coal mining company to be able to obtain the status of a beneficiary, in addition to meeting the conditions required in these regulatory bases, it must demonstrate compliance with the subjective conditions laid down in Article 13 of the Law. 38/2003 of 17 November, and of Royal Decree 887/2006 of 21 July, approving the Regulation of Law 38/2003 of 17 November; in addition, it must not be subject to a recovery order pending after a decision prior to the European Commission having declared its illegality and incompatibility with the common market.

3. According to the nature and purpose of the aid provided for in this order, the recipient undertakings are expressly exempted from the requirements laid down in Article 13.2 (b), (e) and (g) of Law 38/2003 of 17 November.

4. A company will not be able to compete for these aids more than once for each production unit.

Article 6. Funding.

Aid to compensate for exceptional costs arising from the closure of production units will be granted from the budget appropriations of the Institute for the Restructuring of Coal and Development Mining Alternative of the Mining Comarcas, in force for each financial year.

Article 7. Requirements for obtaining the payee condition.

The mining companies likely to be beneficiaries of this aid, in addition to meeting the conditions set out in Article 5 of this order, must have obtained the authorisation of the competent mining authority:

(a) The Project for the definitive abandonment of mining operations, justifying the measures to be taken at the end of the extractive activity of the coal production unit affected by the closure.

b) The final closure and closure of the mining waste facility with the planned actions.

Article 8. Bankable expenses.

1. They shall be regarded as eligible for financial expenses which are in accordance with Article 31 of Law 38/2003 of 17 November and may be covered by one of the exceptional cost categories as defined in Article 3.1 of the Treaty. this order.

2. In no case shall the depreciation costs and those which are not expressly included in the restoration budget, as well as the costs resulting from the non-compliance with the environmental standards, be eligible.

Article 9. Amount of the help.

1. Aid for exceptional costs intended to compensate for the decommissioning of installations and the restoration of the natural space shall, in part, finance the restoration budget authorised to the mining undertaking in respect of the unit or units. production of coal, the cessation of which is final.

2. Where the maximum overall amount allocated in a financial year for such aid is less than the sum of all the aid requested by the recipient undertakings in accordance with the criteria of that order, the competent authority shall proceed to the a pro rata of that overall amount among all the beneficiaries of the grant, in accordance with the provisions of Article 22.1 of Law 38/2003 of 17 November, General of Grants.

Article 10. Formalisation and submission of applications.

1. The procedure for the grant of this grant will be initiated by a call resolution adopted by the President of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas.

2. Undertakings which, by meeting the requirements of this order, wish to avail themselves of such aid shall submit their application, with the documentation to accompany it, within one month of the date of the effectiveness of the decision of the convocation, addressed to the President of the Institute, and in any of the forms provided for in Article 38.4 of Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure.

3. Applications, in addition to containing the information required by Article 70.1 of Law No 30/1992 of 26 November, shall identify the coal production unit (s) concerned, the planned closing date for each of them, the the amount of the approved restoration budget and the staff assigned to them.

4. The application shall be accompanied by the following documentation:

(a) Certified copy of the authorization of the projects referred to in Article 7 and certified copy thereof.

b) Compressed copy of the authorized restoration plan to the mining company.

(c) The applicant's responsible declaration of not being in breach of the prohibitions to obtain the status of beneficiary as set out in paragraphs 2 and 3 of Article 13 of Law 38/2003 of 17 November, in the words which result from Article 5 of this order.

d) The responsible declaration in which it manifests if other aids have been requested or obtained with the same object.

e) Statement responsible for not being subject to a pending recovery order following a previous decision of the European Commission that has declared unlawful and incompatible aid with the common market.

The application will contain the express consent of the companies to the managing body to obtain the positive certificates of being aware of the compliance of their tax obligations and the Social Security, to issue by the State Agency of the Tax Administration and by the General Treasury of Social Security, as provided for in Article 95.1 k) of Law 58/2003, of December 17, General Tax.

The application and the other documentation integrating the procedure, including the justification for the concession, may be submitted by telematics for electronic processing in the terms established by the the aid, in accordance with the provisions of Order ITC/904/2008 of 28 March 2008, establishing an electronic register at the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas.

5. If the application does not meet the required requirements, the person concerned shall be required to remedy the absence within the maximum period of 10 days, indicating that failure to do so shall be the result of the withdrawal of his application, in accordance with the provisions of the established in Article 71 of Law 30/1992 of 26 November.

Any additional information that is necessary for the assessment of applications may also be required. However, the persons concerned shall not be obliged to provide those documents and information already held by the General Administration of the State, provided that they record the date and the body or agency in which they were presented or, in their case, issued, and that no more than five years have elapsed since the end of the procedure to which they correspond.

6. The contribution of certificates, where it is not possible to obtain them ex officio by electronic means of interconnection, may be replaced by responsible statements in the terms laid down in Article 23.4 of Law 38/2003, November 17.

Article 11. Evaluation Committee.

The Evaluation Commission will be constituted by the Manager of the Institute, who will chair it; three vowels representing the Restructuring Unit, the Operating Area and the Economic Grant Management Service, appointed by the Institute Manager; a vowel appointed by the Chief of Staff of the Minister of Industry, Energy and Tourism; a vowel appointed by the Director of the Cabinet of the Secretary of State for Energy; a vowel appointed by the Undersecretary of the Ministry of Industry, Energy and Tourism; and the Secretary-General of the Institute who will act as voice secretary and without a vote. All members will perform a job position of at least level 26.

Such a commission shall be of a collegiate body, having regard to it as laid down in Chapter II of Title II of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Procedure Common, and will count for its functioning with the personal and material resources existing in the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas, a body in which it is integrated.

The Evaluation Commission will have the function of issuing a report in which the result of the assessment carried out, as set out in Article 24 (4) of Law 38/2003, of 17 November, is specified. To this end, it may provide the technical assistance it deems necessary and require, if appropriate, the cooperation and report of the competent mining authorities of the Autonomous Communities in which the holdings affected by the closing process.

Article 12. Procedure and resolution instruction.

1. The management and instruction of the procedure will be the responsibility of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas, its President being the competent organ to dictate the resolution of concession.

2. The instructor shall carry out, on its own initiative, any necessary action for the determination, knowledge and verification of the data under which the motion for a resolution is to be made. It shall verify compliance with the conditions imposed, as well as the source of the amount of the proposed aid and its adjustment to the categories of exceptional financial costs, and shall require the evaluation commission to carry out the assessment of the requests that have passed that test.

3. Once the assessment has been carried out, the instructor, in the light of the dossier and of the report of the collegiate body, shall make the proposal for a provisional, duly substantiated, decision to be notified to the parties concerned, so that, within 10 months of the days, counted from the day following receipt of their notification, make the claims they have for convenient.

4. If the interested parties raise allegations, once they have been examined by the instructor, the proposed final decision will be made which will be notified to the requesting entities as beneficiaries so that, in the 10-day period, communicate their acceptance.

5. The President of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas, once the previous procedure has been substantial, and after processing the dossier of commitment of expenditure, will dictate the corresponding resolution, which will be motivated and put an end to the administrative path.

The decision to grant, in addition to containing the list of beneficiary companies and the rejection, if appropriate, of all other applications, shall state in an express manner the amount of the maximum aid established in respect of each one of them and the planned period of execution within the prescribed limit.

6. The decision of the procedure shall be notified to the beneficiaries in accordance with Articles 58 and 59 of Law 30/1992 of 26 November.

7. The maximum period for resolving and reporting shall be six months from the closing of the corresponding call, in accordance with the additional provision of the ninth paragraph of Law 38/2003 of 17 November on the management of the aid corresponding to the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas.

If the time limit has not been notified, the parties concerned shall be entitled to understand the request for the grant of the aid as laid down in Article 25.5 of Law 38/2003, of November 17.

8. The decision, which ends the administrative procedure, may be appealed for in replacement, within one month, in accordance with Articles 116 and 117 of Law No 30/1992 of 26 November 1992. Without prejudice to the foregoing, in respect of the decision of the procedure for granting the aid referred to above, within two months of the date of notification of that decision, an appeal may be brought before the Chamber of Administrative-administrative litigation of the National Court.

9. The aid granted will be published in the "Official State Gazette", in accordance with Article 30 of the Regulation of Law 38/2003 of 17 November, General of Grants, approved by Royal Decree 887/2006 of 21 July.

Article 13. Deadline for implementation.

1. The tasks financed by this aid must be implemented within the maximum period of 30 months from the date of the decision to grant the aid. However, where it is necessary to adjust the activities supported by technical, environmental or safety specifications, identified after the concession, the beneficiary may request an extension of the time limit provided for. specifying the specific circumstances, duly justified, which have been determined by the competent authority in the matter.

Such a request shall be made at least two months before the date of completion of the initial period of execution and must be expressly accepted by the granting authority, notifying the interested.

2. The extension may not, in any event, exceed half of the time limit initially provided for, and its concession may only take place where the rights of the third party are not prejudiced.

Article 14. Payment.

1. The payment, in whole or in part, of the aid shall be conditional on the existence of a record on the part of the managing body that the beneficiary complies with the requirements of Article 34 of Law 38/2003 of 17 November, and that there is evidence in the file of the following ends:

(a) The written waiver of the granting of the mining grids concerned or the exploitation of the mining rights arising out of the lease, to the competent authority, as appropriate.

(b) The modification of the supply contract or its waiver, in the event of a total reduction, in which the reduction or cancellation of the supply of coal is reflected.

c) The total or partial justification of the aid in the terms set out in this order, or the documentation required for the advance payment, as appropriate.

d) A certification of the value of the justified activity and its suitability for the restoration project, extended by the competent mining administration.

e) Accreditation of the fulfilment of its tax obligations and in the face of Social Security, which is not a debtor by resolution of the origin of the refund nor that it is subject to a recovery order pending after a decision prior to the European Commission having declared unlawful and incompatible aid with the common market.

2. Payment of the maximum amount may be made only where the relevant authorisations have been obtained concerning the final abandonment of the work and the closure of the waste facility issued by the competent authorities. Compliance with any other legal requirements required by the rules applicable to the restoration of the natural space and the closure of the mining operation shall also be accredited where appropriate.

3. Partial payments may be made in proportion to the amount of the subsidy justified, up to 50% of the maximum amount of aid granted, provided that the full compliance with the set of requirements is ensured. required by the competent authorities for restoration and closure.

By way of derogation from paragraph 1, a single advance payment may be made for a maximum of 50% of the aid granted, prior to the justification, if the requirements expressed in the (e) of that paragraph 1 and its amount is guaranteed in the terms laid down in Article 15 of that order.

The possibility of this payment will be agreed upon by resolution of the President of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas.

4. The regularisation of aid to be paid until the maximum amount of aid granted will be completed provided that:

a) Compliance with the set of legal requirements for restoration and closure has been verified.

(b) The definitive justification for the costs incurred in closing the unit or production units and their suitability for the restoration plan and the conditions laid down in this order has been verified.

Article 15. Guarantee of the advance payment of the aid.

1. The advance payment of the aid may be agreed only, for a maximum of 50% of the amount granted, after the establishment by the beneficiary of a guarantee, at the disposal of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas, in the modalities and with the characteristics established in Royal Decree 161/1997, of February 7, for which the Regulation of the General Deposit Box is approved, which responds to the quantity and of the corresponding delay interest.

2. If such an advance payment is granted, the beneficiary must submit to the granting authority the original of the guarantee provided for the amount of the security provided, equal to the sum of the advance payment and the interest for late payment, calculated from the moment of the grant of the advance to the end of the maximum period laid down for the implementation of the restoration project.

3. The security shall be released when the accreditation has taken place that the conditions laid down for the total payment of the aid granted under Article 14.1 of this order have been met.

Article 16. Justification of the aid.

1. The beneficiary shall provide the supporting documentation of the activities financed by the aid within three months of the end of the maximum period of execution, unless another lower limit has been agreed in the grant resolution, or that it has been extended, in which case, the three months shall be computed from that date.

The costs incurred by the undertaking, justified after the period laid down in the preceding paragraph, shall not cause the change in the amount of the aid to be adjusted.

After the deadline laid down without the supporting documentation being presented to the competent body, the latter will require the beneficiary to be provided within the term of 15 days, with a warning that the Failure to submit will result in the requirement for reimbursement and other responsibilities set out in Law 38/2003 of 17 November.

2. The justification for the implementation of the actions supported will be in accordance with the provisions of Chapter II of Title II of the Regulation of Law 38/2003 of 17 November, General of Grants, approved by Royal Decree 887/2006, of 21 In accordance with Chapter IV of Title I of Law 38/2003 of 17 November, General of Grants.

3. Documentary justification may be made in one of the following ways:

(a) A supporting account with supporting evidence of expenditure, the content of which is in accordance with Article 72 of that Regulation of the General Grant Act.

(b) A supporting account with a report of an auditor, in accordance with the terms set out in Article 74 of that Regulation, together with supporting evidence of expenditure and payment.

This report will be in accordance with the provisions of Order EHA/1434/2007 of 17 May, approving the rule of action of auditors in carrying out the work of reviewing the accounts of the accounts of the grants, in the field of the State public sector, provided for in Article 74 of the Regulation of the General Law on Subsidies.

In both modalities, the expenses shall be justified by invoices or other documents with an equivalent probative value in the commercial traffic or with administrative efficiency, in original or photocopy photocopy.

4. Failure by the undertaking to comply with the obligation to justify or the insufficient justification of the obligation shall lead to the reimbursement of the amounts received under the conditions laid down in Article 37 of Law 38/2003 of 17 May November.

Article 17. Inspection, information and collaborating entities

1. The beneficiary shall be subject to any checks carried out by the public administration or the Commission of the European Union, in the field of their respective powers, as well as the financial control of the intervention. General of the State Administration and audit audit of the Court of Auditors.

2. The Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas, without prejudice to the powers of the Autonomous Communities, shall carry out, in the exercise of its functions, any inspections precise to verify and verify compliance with the conditions and requirements to which the aid covered by this order is subject.

May also ask the beneficiary companies for information of technical, employment, fiscal and accounting order to be necessary to exercise the appropriate control over the grant awarded, within the limits stated in the Article 23.3 of Law 38/2003 of 17 November.

3. For the purposes of the management and payment of such aid, the Institute may, by signing an agreement with one or more collaborating entities, be subject to the provisions of Law 38/2003 of 17 November. The scope of action of such collaborating entities may be provincial, regional or national.

Article 18. Modification and drawback.

1. Any alteration of the conditions under consideration for the granting of such aid, and, in any event, the concurrent collection of grants or aid granted by other public or private, national or public authorities, or International, which are incompatible, will result in the modification of the grant resolution.

2. In the event of a total or partial non-compliance with the requirements laid down in this order, or the conditions laid down in the relevant concession resolution, the provisions of Article 37 of Law 38/2003 of 17 November 2006 shall be as laid down in Article 37 of the Treaty. about the origin of the drawback.

3. For the purposes of determining the amount of such drawback, the scope of the non-compliance shall be understood to be total in the cases of:

(a) Distortion, inaccuracy or omission in the data supplied by the beneficiary undertaking or by the worker concerned who have served as a basis for the granting of the aid.

b) Incompliance with the purpose for which the funding was granted.

4. If the effective cessation of the production unit resulting in the granting of the aid to compensate for exceptional costs is not produced, the mining company will be required at the deadline laid down in Council Decision 2010 /787/EU would benefit from the reimbursement of the amount financed with the same and the corresponding delay interest, throughout the period covered by the closure plan.

5. They will have the consideration of violations and the conduct that is included in Title IV of Law 38/2003, of November 17, General of Grants, will be punishable.

Single additional disposition. Authorisation of the European Commission.

The aid covered in this order shall be notified to the European Commission in accordance with Article 7 of Council Decision 2010 /787/EU of 10 December 2010, subject to the decision of the Council. In this respect, the provisions of Article 9.1 of Law 38/2003 of 17 November, General of Grants, will be in place.

Single repeal provision. Regulatory repeal.

Any provisions of the same or lower range are repealed as set in this order.

Final disposition first. Competence title.

This order is issued under the exclusive powers provided for in Article 149.1. 13. The Spanish Constitution attributes to the State in terms of bases and coordination of the general planning of economic activity.

Final disposition second. Delegation of powers.

The President of the Institute for the Restructuring of Coal Mining and Alternative Development of the Mining Comarcas is authorized to dictate how many provisions are necessary for the fulfillment of this order.

Final disposition third. Entry into force.

This order will take effect the day following your publication in the "Official State Bulletin".

Madrid, April 10, 2014. -Minister of Industry, Energy and Tourism, José Manuel Soria López.

ANNEX

Enterprise

Production Unit	Exploitation
High Bierzo, S.A.	High Bierzo. Tower of the Bierzo. Viloria. High Bierzo. Charcon. Rebollal and Pico.	Underground. Underground. Underground. Open Sky. Open Sky. Open Sky.
Arlanza Carbones, S.L.	Unica.	Subterranea.
Carbones San Isidro and Maria, S.L.	Unica.	Subterranea.
Carbonar, S.A.	Unica.	Subterran.
Carbones of the Port, S.A.	Unica.	Underground.
Cia. General Minera de Teruel, S.A.	Unica.	Open Sky
Coto Minero Cantabrian, S.A.	Coto. Cantabrian. Unica.	Subterranea. Subterranea.
	Puertollano.	Open Sky.
Andorra.		Open Sky.
of Baldomer Garcia, S.A.	Subterranea.	The Ebro, S.A.
	Unica.
Subterranea.
S. A. Basque Coal Leonesa	Subterranea. Open Sky.	Subterranea. Open Sky.
S. A. Catalan Aragonese Mining	Subterranea. Open Sky.	Subterranea. Open Sky.
Mining Union, S.A.	Subterranea. Open Sky.	Subterrane_table_body. Open Sky.
	Flow Pool. Underground Pool.	Underground. Subterraned_table_body