The 2013-2016 State Plan for Scientific and Technical Research and Innovation (hereinafter the State Plan I + D + I), approved by the Agreement of the Council of Ministers at its meeting on February 1, 2013, has the character of Plan Strategic to which article 8.1 of Law 38/2003, of 17 November, General of Grants, and constitutes the instrument of programming that allows to develop, finance and execute the public policies of the General Administration of the State in the field of promotion and coordination of R & D + I.

The State Plan I + D + I collects in its structure, and through the State programs, the objectives of the Spanish Strategy of Science and Technology and Innovation, taking into account, in addition, the characteristics of the Spanish System of Science, Technology and Innovation (hereinafter the System).

In its preparation, the objectives to be achieved have been set, as well as the indicators of monitoring and impact of the results, whose evolution will be followed by its quantification in the corresponding annual action programme. This will make it possible to establish the proper assessment of the management carried out, since the data provided in the monitoring work will allow the degree of compliance of the previously established objectives to be determined.

The State Plan I + D + I has a strong international orientation and this is reflected in a good part of the actions of the State Program for the Promotion of Scientific and Technical Research of Excellence (hereafter, State Programme), which should contribute both to promoting the leadership of the system's resources at international level and to increasing its involvement in international and European Union initiatives.

In addition, the State Plan I + D + I has been conceived as a dynamic element, with the capacity to adapt to the changes of the System so that, through the annual programs of action, the state programs can be updated included in the.

The State Plan I + D + I is developed through four state programmes, in which, grouped by sub-programmes with specific objectives, annual and multi-annual actions are envisaged to be developed, mainly, by means of calls for competitive competition. These sub-programmes include the different modalities of participation and funding instruments that the State I + D + I Plan collects to achieve the specific objectives of each sub-programme.

These programs are: the State Program for the Promotion of Talent and its Employability; the State Program for the Promotion of Scientific and Technical Research of Excellence; the State Program for Impuling Business Leadership in I + D + I; and the State R & D + I Programme Oriented to the Challenges of Society.

The State Program for the Promotion of Scientific and Technical Research of Excellence consists of four State Subprograms: 1) Generation of Knowledge; 2) Development of Emerging Technologies; 3) Strengthening Institutional; 4) Scientific and Technical Infrastructure and Equipment.

In particular, the State-run Scientific and Technical Infrastructure Sub-programme aims to provide, maintain and update the scientific and technical infrastructures so that they are accessible to all Systemay agents will facilitate scientific-technical quality research, as well as the development of highly competitive R & D business activities.

Giving compliance to the provisions of Article 17.1 of Law 38/2003 of 17 November, General of Grants, this order of regulatory bases is issued for the granting of public aid to finance the actions of the State Subprogramme of Scientific and Technical Infrastructure and Equipment.

These regulatory bases have been developed to allow the calls given in their development to detail the specific characteristics of the different types of aid, providing them with a legal framework. common to help rationalise, systematise and simplify public R & D & I aid as provided for in the State Plan I + D + I.

In this sense, the regulatory bases target very diverse potential beneficiaries, both in the public and private sectors, subject to differentiated regulation, especially as regards Community legislation state aid. For this reason, and to make it easier for each beneficiary to identify the rule that applies to it, the order has been divided into two titles. The preliminary title contains the provisions common to any type of beneficiary. The title is divided into two chapters: Chapter I, with specific provisions for aid whose beneficiaries are entities which have the consideration of research bodies in certain Community legislation, and the chapter II, which contains the provisions which undertakings and entities not covered by Chapter I are to follow in order to obtain the aid.

According to what was established in Royal Decree 345/2012, of 10 February, for which the basic organic structure of the Ministry of Economy and Competitiveness is developed and the Royal Decree 1887/2011, of 30 December, is amended by the that the basic organic structure of the ministerial departments is established, it is up to the Secretariat of State for Research, Development and Innovation to exercise the functions provided for in Article 14 of Law 6/1997, of 14 April, Organization and Operation of the General Administration of the State, in the field of its competence in the field of scientific and technical research, development and innovation.

In accordance with the provisions of Article 17.1 of Law 38/2003 of 17 November, this order has been the subject of the favourable reports of the State Advocate and the Delegation of the General Intervention of the State administration in the Ministry of Economy and Competitiveness.

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

PRELIMINARY TITLE

Common Provisions

CHAPTER I

Object, definitions, and purpose

Article 1. Object and scope of application.

The purpose of this order is to establish the regulatory bases for the granting of public aid from the State Subprogram of Scientific and Technical Infrastructures and Equipment, under the State Development Program. Scientific and Technical Research of Excellence, in the framework of the State Plan for Scientific and Technical Research and Innovation 2013-2016 (hereinafter the State Plan I + D + I).

Article 2. Definitions.

For purposes of this order the following definitions are set:

a) Research body: an entity, as defined in paragraph 2.2.d) of the Community framework for State aid for research, development and innovation (2006/C 323/01), irrespective of its legal status and its legal status; the form of financing, and thus constituted under public or private law, which meets the following conditions:

1. The main objective of the study is to carry out fundamental research, industrial research or experimental development and to disseminate the results of these studies through the teaching, publication or transfer of knowledge and technology.

2. º That, in the event that it obtains benefits, it reinvests them in their own research activities, in the dissemination of their results or in the teaching.

3. What, when performing economic and non-economic activities, can clearly distinguish between both types of activities and their respective costs and their funding.

4. º that companies that may exercise influence in such entity, for example, as shareholders or members, do not enjoy preferential access to the research body's research capabilities or to the results of research that you generate.

(b) Small and medium-sized enterprises (SMEs): category defined in Annex I to Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the market Under Articles 87 and 88 of the Treaty, published in the Official Journal of the European Union L 214 of 9 August 2008 (hereinafter referred to as the General Block Exemption Regulation), which is constituted by the undertakings which occupy less than one of the 250 persons, and having an annual turnover not exceeding EUR 50 million or their balance sheet annual general does not exceed EUR 43 million, the capital or voting rights of which are not controlled by another entity, directly or indirectly, in a percentage of 25% or more, all in the form and with the exceptions described in the Regulation of the European Commission. In order to calculate the company's personal and economic limits, the provisions of the above regulation will also be available.

(c) Small business: within the category of SMEs, a company that occupies less than 50 people and whose annual turnover or annual balance sheet does not exceed EUR 10 million.

d) Mediana company: Company which, belonging to the SME category, is not included in the definition above.

e) Large enterprise: Enterprise not covered by the SME definition.

f) Aid intensity: This is the amount of the subsidy or the gross grant equivalent, expressed as a percentage of the eligible costs. The aid intensity shall be calculated for each beneficiary.

g) Gross grant equivalent: Where the aid is granted in any form other than the subsidy, the aid element shall be the gross grant equivalent. For its calculation, the method set out in the Commission Communication on the revision of the method for setting the reference and discount rates (2008/C 14/02) will be followed. The interest rate to be used for the purposes of updating shall be that defined in that same communication. Aid payable in several instalments shall be updated at the time of its granting. All figures used shall be gross, i.e. before any deduction.

h) Fundamental research: The experimental or theoretical work undertaken with the primary objective of acquiring new knowledge about the underlying fundamentals of observable phenomena and facts.

i) Industrial research: Planned research or critical studies aimed at the acquisition of new knowledge and techniques that may be useful for the creation of new products, processes or services; or contribute to significantly improve existing ones, including the creation of complex system components that are necessary for industrial research and the validation of generic technology, except for prototypes.

(j) Experimental development: The acquisition, combination, configuration and use of existing knowledge and techniques of a scientific, technological, business or other type, with a view to drawing up plans and structures or designs for new, modified or enhanced products, processes or services. Activities may include the development of projects, designs, plans and other types of documentation provided that it is not intended for commercial use. The development of prototypes and pilot projects which can be used for commercial purposes will also be included if the prototype is necessarily the final commercial product and it is too costly to produce it for use only for the purposes of demonstration and validation. The experimental development does not include the usual or periodic modifications made to products, production lines, manufacturing processes, existing services and other ongoing operations, even if such modifications can represent improvements to them.

k) Feasibility studies: Technical feasibility studies preparatory to industrial research activities or experimental development.

l) Innovation: The introduction of a new or significantly improved product (or service) or process, a new marketing method or a new organisational method in an entity's internal practices, the organisation of the workplace or the external relations of that entity.

m) Economic activities: Those activities that consist of the supply of goods and/or services in a given market, even when there is no profit motive.

n) Non-economic activities of research bodies: Those activities that do not consist of the supply of goods and/or services in a given market. They include, in particular: education to achieve more and better qualified staff; the implementation of independent R & D-including in collaboration R & D-for the improvement of knowledge and the dissemination of research results. For these purposes, it is considered that the activities of technology transfer-licensing, creation of derivative companies, and other forms of knowledge management created by the research body-will not be of a nature. (a) the economic situation in which they are internal and all the revenue generated by them is reversed in the primary activities of the research bodies.

n) Companies in crisis: Those defined as such in Section 2.1 of the Community Guidelines on State Aid for the Rescue and Restructuring of Enterprises in Crisis (2004/C 244/02). In particular, according to the Guidelines, a company is considered to be in crisis, regardless of its size, in the following circumstances:

1. A limited liability company, when more than half of its subscribed capital has disappeared and more than a quarter of it has been lost in the last 12 months.

2. A society in which at least some of its partners have an unlimited liability for the company's debt, when more than half of its own funds have disappeared, according to what appears in the the books of the same, and have lost more than a quarter of them in the last 12 months.

3. º For all forms of business, when you meet the conditions set out to undergo a bankruptcy procedure.

4. Even even if none of the circumstances set out in the preceding paragraph are present, a company may be considered to be in crisis when circumstances are present as an increasing level of losses, decrease in turnover, increase in stocks, excess capacity, decrease in gross margin of self-financing, growing indebtedness, increase in financial expenses and weakening or disappearance of net assets. In extreme cases, the company may even have come into insolvency or be in liquidation.

(o) Reimbursable advance: Aid mode consisting of the granting, by the granting authority, of a loan which will be amortised to the receipt of the grant from the European Union's Structural Funds. In this way, the beneficiary is allowed to obtain anticipated resources for the performance of his/her performance. The subsidy from the Structural Funds will be made available once the activity has been carried out, in accordance with the terms of Community legislation. Their release shall be made in formalization, applying to the repayment of the repayable advance, without physical outflow of funds.

p) Loan: Aid mode consisting of the delivery to the beneficiary of a quantity of money up to a specified limit and for a specified period of time, acquiring that obligation to return the capital more the agreed interest within a period of time and according to an established repayment schedule.

q) Financial Credit: Aid mode consisting of making available to the beneficiary a quantity of money, without the delivery of funds, up to a specified limit and for a specified period of time, which may make use of it in the light of its liquidity needs, and shall pay the relevant interest on the capital actually used.

r) Marginal costs: Those costs that originate exclusively and directly from the development of the activities corresponding to the performance of the requested actions, including the costs of acquiring material inventory, with the exception of the costs of own staff and the costs of the depreciation of tangible fixed assets with public funds.

s) Total costs: Those costs which, in addition to the above, include the proportional share of the costs of own personnel and the costs of depreciation of tangible fixed assets, and other expenses, provided that they are clearly assigned to the development of the performance.

(t) Assisted areas: Territories in which an establishment must be located so that it can opt for regional aid, in the form and intensity shown in the regional aid map approved by the European Commission, Map Regional Aid for Spain (2007/C 35/03), approved by the European Commission on 20 December 2006, and published in the Official Journal of the European Union C 35 of 17 February 2007, which will govern Spain for the period 2007-2013 and, in their case, which is approved for successive periods.

u) Big investment project: An investment whose bankable expenses exceed 50 million euros. In order to avoid a large investment project being artificially divided into sub-projects, a major investment project will be considered as a single investment project when one or more companies perform over a three-year period. investment and this consists of fixed assets combined in an economically indivisible way

Article 3. Purpose of the aid.

The purpose of the aid under this order, and in accordance with the general objectives of the State Subprogramme of Scientific and Technical Infrastructure and Equipment, is to provide, maintain and update the infrastructure scientific and technical to be accessible to the agents of the Spanish System of Science, Technology and Innovation (hereinafter the System), to facilitate a scientific-technical research of quality, or the development of business activities of R&D highly competitive, contributing, where appropriate, to regional development.

CHAPTER II

Beneficiaries

Article 4. Beneficiaries.

They may have the status of beneficiaries in the corresponding calls made under this order, in the terms that they establish and provided that they meet the required requirements in each case:

(a) The following legal persons who are validly constituted and have a registered office in Spain:

1. º Public research bodies defined in Article 47 of Law 14/2011 of 1 June, of Science, Technology and Innovation.

2. º public universities, their university institutes, and private universities with demonstrated capacity and activity in R & D + I, in accordance with the provisions of the Organic Law 6/2001, of 21 December, of Universities, which are registered in the Register of Universities, Centres and Titles, created by Royal Decree 1509/2008 of 12 September, which regulates the Register of Universities, Centres and Titles.

3. Other public R & D centres: public bodies and centres with legal personality which are themselves dependent on or linked to the General Administration of the State, and those which are dependent on or linked to public administrations territorial and their bodies, or mainly involved in the public sector, whatever their legal form.

4. Public and private health institutions and institutions linked to or concerted with the National Health System, which develop research activities.

5. Institutes of health research accredited in accordance with the provisions of Royal Decree 339/2004 of 27 February, and supplementary rules.

6. Public and private non-profit entities that perform and/or manage R & D activities, generate scientific or technological knowledge, facilitate their application and transfer or provide support services to the innovation to enterprises.

7. Business.

8. State-wide technology centres and State-level technological innovation support centres which are registered in the register of centres set up by Royal Decree 2093/2008 of 19 December 2008 on the The Technology Centres and the State-wide Technology Innovation Support Centres and the Registry of such Centres is created.

9. Group or business associations: Economic Interest Groups (IEA); non-profit sector-specific business associations that engage in R & D projects and activities for their sector.

10. Innovative business clusters and technology platforms. Groups consisting of independent entities-companies, small, medium and large and research bodies-active in specific sectors and regions, whose aim is to contribute effectively to the transfer of technology, to the creation of networks and the disclosure of information among the companies belonging to the group.

11. Other organizations providing support for technology transfer, or dissemination and dissemination of technology and science.

12. Other private R & D + I centers: Centers with legal personality and non-profit, which have defined in their statutes the R & D + I as the main activity.

13. Innovative Companies of Technology Base, according to article 56 of Law 2/2011, of 4 March, of Sustainable Economy.

b) Business temporary joins (UTE).

Article 5. Plurality of beneficiaries.

1. Pursuant to Article 11.2 of Law 38/2003 of 17 November, General Grants, the condition of the beneficiary may be applied to the associated members of the beneficiary who undertake to carry out all or part of the activities which the aid is to be granted in the name and on behalf of the beneficiary, in the case of a legal person. Associate members are those who have a non-contractual relationship or relationship with the beneficiary, which is included in their statutes, in public deed or in an analogous document of incorporation.

2. In accordance with Article 11.3 of Law 38/2003 of 17 November, groups of legal persons, both public and private, may have the status of a beneficiary who, even though they have no legal personality, can carry out the projects, activities or behaviour, or which are in the situation that motivates the concession.

3. The persons referred to in this Article shall belong to one of the categories listed in Article 4, and shall comply with the requirements to be laid down for the beneficiaries.

Article 6. Collaborating entities.

1. They may obtain the status of a contributing entity, provided that they comply with the requirements laid down in Article 13 of Law 38/2003 of 17 November, the bodies and other entities governed by public law.

2. Those entities, with which it shall be formalised, in accordance with Article 16 of the law referred to above, the relevant cooperation agreement may, in whole or in part, carry out the management of the aid, or make delivery to the beneficiaries of the funds received.

Article 7. Obligations of the beneficiaries.

1. The beneficiaries will be required to fulfil the obligations set out in Article 14 of Law 38/2003 of 17 November, and the concordants of its Implementing Regulation, approved by Royal Decree 887/2006, of 21 July.

2. The beneficiaries must give publicity to the aid received in the service and employment contracts, aid, publications, presentations, equipment, inventoried material and dissemination activities financed by them, mentioning its origin and, where appropriate, co-financing with the Structural Funds of the European Union. In addition, you must publish the grant of the help on your webpage.

In the event that the action is co-financed, the means of dissemination of the aid granted under this order, as well as its relevance, must be at least analogous to the employees in respect of other sources of funding.

CHAPTER III

Financiable Activity

Article 8. Activities object of help.

1. Where the objective of the action so requires, it may be developed:

a) On an individual basis.

b) By multiple beneficiaries, in any of the following ways:

1. Coordinated, when the different beneficiaries involved in the performance are directly and individually related to the Administration, both in the concession procedure and subsequently to the resolution of the same, without prejudice to the provisions of Article 19.4 on the assessment.

2. º In cooperation, as provided for in Article 5.2, when the beneficiaries are represented by one of them, who will be the interlocutor to the Administration, and will channel the corresponding relationships with this.

2. In order to achieve the purpose of the aid, and in the field of the State-owned Subprogramme of Scientific and Technical Infrastructure and Equipment, the calls may finance, in whole or in part, inter alia, the following activities:

(a) Acquisition, installation, operation and maintenance of scientific and technological infrastructures and equipment, as well as those necessary for the sustainability and improvement of existing ones.

b) Planning, design, feasibility studies, construction, development, instrumentation, equipment, improvement and maintenance of the "Unique Scientific-Technical Infrastructures (hereinafter, ICTS)".

c) Dynamization actions that include, among others, measures for:

1. Increase the internationalization of ICTS, as well as the use of ICTS by the private sector.

2. To promote participation in international scientific organizations, and the participation, construction, and operation of large scientific and international technical facilities, among others those included in the "road map" of the Strategic European Forum on Research Infrastructures (ESFRI), and on projects developed by them.

3. To encourage the attraction, design or construction of international scientific facilities in Spain, as well as to promote the internationalization of existing installations in national territory.

4. Coordinate scientific and technological participation in international facilities projects.

5. Promote networks between ICTS.

d) Any other performance aimed at achieving the objectives of the State Subprogram.

Article 9. Concepts that can help.

1. The aid shall be intended to cover expenditure related to the development and implementation of the activities for which it has been granted, in accordance with Article 31 of Law 38/2003 of 17 November.

2. The funding may be applied, inter alia, to the following concepts (eligible expenditure):

a) Direct execution costs, including, among others, the following subconcepts:

1. Staff: The call may establish professional qualifications and categories to be required of the project staff.

In the case of public sector entities and entities, personnel may be hired under any procurement procedures in accordance with the legislation in force and with the rules to which the beneficiary is subject. to the limits that can be established at any moment in the corresponding laws of the State General Budget and other regulations that regulate the personnel in the service of the public sector, without this implying any commitment as to their subsequent incorporation into that body or entity.

2. Inmobilised equipment: Acquisition, processing and installation, where appropriate, of buildings and land, infrastructure, equipment and machinery intended for R & D + I, new or used, except vehicles in the case of: companies operating in the transport sector.

3. Intangible fixed assets: Transfer of technology through the acquisition of patent rights, licenses, know-how or unpatented technical knowledge acquired under market conditions, including programs of a technical computer.

4. º Acquisition of related material goods in the preceding paragraphs, in the leasing mode (leasing).

5. º Acquisition and Maintenance of Small Equipment for R & D + I.

6. Consumable Material.

7. Consulting and preparatory studies related to investment.

8. º Costs of use and access to ICTS and large scientific, national and international facilities, under the conditions and with the limitations set by the call.

9. Feasibility Studies, detailed design or construction of infrastructure, equipment, advanced scientific instrumentation or components of high technological content for subsequent location and operation in a international or national installation (inter alia, ICTS).

10. Other expenses, including travel, subsistence, fees, fees, fees to international scientific organizations and organizations, organization of congresses, seminars, conferences and training courses related to use and technologies applied in scientific, national or international infrastructure.

11. The expense of the report made by an auditor, when his contribution is required in the call. In cases where the beneficiary is obliged to audit his/her annual accounts by an auditor submitted to the recast text of the Audit of Accounts Act, approved by Royal Legislative Decree 1/2011 of 1 July, the review of the account supporting documents shall be carried out by the same auditor, or on the other hand, provided that he is registered in the Official Register of Auditors.

(b) Indirect costs, understood as general expenses assigned to the performance, but which by their nature cannot be directly imputed. Indirect costs must be met with actual expenditure on implementation of the action, allocated to it pro rata in accordance with a fair and equitable method, and duly justified. The calculation shall take into account the actual cost of the overheads counted in the last financial year and the ratio between the cost of staff charged to the performance and the total cost of the staff of the institution with a limit of 25%. percent of the labor expenditure of the performance by annuity and by entity.

Indirect costs may be calculated, without the need to provide supporting evidence, by applying a fixed percentage, which will be specified in the call without exceeding 25%, on expenditure Total of the action, validly justified.

In the case of aid co-financed with Structural Funds, account shall be taken of the provisions of paragraph 3 of the first provision.

3. In the case of aid provided for in paragraph 2 of the second additional provision only the concepts referred to in paragraphs 1.a) 2., 3., 4. and 7. of this Article shall be included. In the last case, only for SMBs.

When the acquisition takes place to replace an existing infrastructure or equipment, it can only be achieved when the technical obsolescence has occurred, or with the purpose of enhancing the R & D + I activity.

Only the acquisition of assets linked to an establishment may be financed when the acquisition is made at market prices.

4. They may be financed from the aid granted in respect of the expenditure referred to in the first paragraph of Article 31.7 of Law 38/2003 of 17 November.

5. The calls may specify, from among the concepts and subconcepts that may be related to this article, which will apply and, where appropriate, develop them, as well as limit the amount of aid for each concept.

6. Taking into account the specific characteristics of the aid, the call may require the beneficiary to provide own financing to cover the subsidised activity, as a mechanism to guarantee economic and financial capacity. Furthermore, in the case of the aid provided for in paragraph 2 of the second provision, and in order to ensure that the investment is viable, sound and respects the applicable maximum aid ceilings, the beneficiary shall provide a a minimum financial contribution of 25%, either by means of own resources or by external financing, exempted from any public support.

7. The aid granted to the Public Research Bodies referred to in Article 47 of Law 14/2011 of 1 June, as well as other public sector research centres, public universities, and public law entities whose The budget will be consolidated with the general budget of the State or with those of the Autonomous Communities, they will follow the marginal cost mode. Aid may be financed up to one hundred per cent of the marginal costs of the action.

8. For beneficiaries not covered by the above paragraph, the calls may be eligible for the marginal cost mode, in which case the aid may finance up to one hundred per cent of those marginal costs of the action or, alternatively, in the form of total costs, and in that case it can set a ceiling for financing all the costs of the action.

Article 10. Subcontracting.

The actions under consideration may be subcontracted in accordance with the requirements and prohibitions laid down in Article 29 of Law 38/2003 of 17 November and in Article 68 of the implementing Regulation, in accordance with the the nature of the subsidised activity, up to the maximum percentage of 90% of the amount of the activity subsidised, where the beneficiary is a non-profit organisation. Calls may restrict the maximum percentage of subcontracting.

CHAPTER IV

Aid scheme

Article 11. Modes of help.

1. Aid may be granted under the form of grant, loan, repayable advance, financial appropriations, or a combination thereof.

2. The aid may be of an annual or multiannual nature, with the duration specified in the calls.

3. The calls shall set out the terms of the loans in terms of repayment terms, period of absence, interest and repayment terms, including possible subrogation.

4. The calls may be co-financed with funds from the European Union.

Article 12. Running the activity.

1. The activity to be supported shall be carried out in each action within its period of implementation, which shall be determined in the decisions to be granted, taking into account the purpose or purpose of the aid.

2. The investments and expenditure incurred by the beneficiary may be carried out throughout the period of implementation for which the aid is granted, with the specific features of the calls or the decisions to be granted, and without prejudice to the the provisions of Article 25.2.

Expenditure shall be considered to be incurred within the period of execution and shall be effectively paid within three months of the end of the said period of execution.

3. In the case of aid falling within the second paragraph of the second provision, in order to comply with Article 39 of that order, the activity of the beneficiary must commence after the beneficiary has submitted his request for a help.

4. The inventive goods acquired shall apply to them as laid down in Article 31 (4) and (5) of Law 38/2003 of 17 November. The period during which the beneficiary must allocate the goods acquired for the particular purpose of the aid shall be equal to the time limit for the implementation of the financed action, or five years for the goods entered in the public register and two years for non-eligible assets in such a register, whichever is longer.

5. By way of derogation from the preceding paragraph, where paragraph 2 of the second additional provision applies, the beneficiary must allocate the goods acquired, which are not registered in the public register, at the end of the grant to the less than five years after the completion of the action, or three years if the beneficiary is an SME. This shall not prevent the replacement of equipment or infrastructure which has undergone technical obsolescence, provided that the replacement is maintained.

Intangible assets acquired should be used only in the establishment of the beneficiary located in the assisted area which provided the aid and remain in the assisted area for at least five years or three years if the beneficiary was an SME.

Also, assets acquired through leasing (leasing) must understand the purchase obligation at the end of the lease, except in the case of land and buildings, in which the leasing must continue at least five years from the expected completion date of the investment project, in the case of large enterprises, and at least three years in the case of SMEs.

6. The amortization expense of the inventoried assets shall be subject to the rules laid down in Article 31.6 of Law 38/2003 of 17 November.

7. Where paragraph 2 of the second additional provision applies, the intangible assets acquired shall be deemed to be depreciable and shall be included in the assets of the beneficiary, where applicable.

8. In the case of actions co-financed with Structural Funds, the provisions of this Article shall apply without prejudice to Community rules in this respect.

Article 13. Guarantees.

1. The aid provided for in this order taking the form of a grant and a financial credit shall not require the provision of guarantees.

2. The provision of guarantees to entities not provided for in Article 42.2 (a), (c) and (d) of Regulation 38/2003 of 17 November shall be required where the aid takes the form of a repayable loan or advance and exceeds the amount EUR 200,000, and in any case, in the case of coordinated or cooperative projects, where the total granted exceeds the amount of EUR 1,000,000.

The entities provided for in Article 42.2 (a), (c) and (d) of the Regulation of Law 38/2003 of 17 November shall not be exempt from the submission of guarantees when the aid is granted in the form of a loan and, in addition, its amount is greater than EUR 5,000,000.

3. The guarantees will be constituted by a percentage, which will be established in the calls, and which in no case will be less than 25% of the amount granted to the entities obliged to do so. Where the aid is paid in several accounts, a guarantee shall be lodged for each of them for the percentage of the quantity to be satisfied in that release. In the case of a plurality of beneficiaries, the amount of the guarantee shall be distributed among the members of the group who are obliged to submit them.

4. The applicants proposed for the granting of the aid in the draft interim resolution shall be the guarantee for the first release prior to the grant. The contribution of the guarantees of incorporation of the guarantees shall not generate a subjective right to the obtaining of the aid by the person concerned, nor shall he prejudge the content of the decision to grant, where appropriate.

5. The guarantees shall be provided, at the disposal of the entity, at the request of the latter or of the instructor, as appropriate, in the General Deposit Box or in its branches, in the Economy and Finance Delegations, in the modalities and with the characteristics and requirements to be determined in the calls for those laid down in the Regulation of the General Deposit Box, approved by Royal Decree 161/1997 of 7 February.

6. The time limit for lodging the security of the securities from the notification of its requirement shall be established in the calls.

7. The lack of constitution and accreditation before the competent body of the guarantees, where they are due, shall have one of the following effects:

(a) The applicant shall be held as a withdrawal of the application, where the guarantee is due prior to the grant.

(b) In the case of booklets after the granting of the aid, the retention of the payment up to the time when the lodging of the guarantee is established, and may result in the loss, in the final form, of the right to the recovery of the amount to be paid out when, having made prior request of the granting body for the lodging of the guarantee to be established, the guarantee shall not be met within a period of 15 days.

8. The General Deposit Box, once agreed upon by the competent body, shall, at the request of the competent body, execute the guarantees in accordance with the procedures laid down in its regulatory regulations.

When the guarantee is not enough to satisfy the liabilities to which it affects, the Administration will recover the difference by continuing the administrative procedure of the award, according to the established in the collection rules in force.

9. The guarantees shall be cancelled, in the form and time limit to be determined in the calls, by agreement of the granting authority, in the following cases:

a) When the amounts due have been refunded.

(b) When, in the case of a loan, the subrogation of the loan is incurred by a financial institution.

(c) Where guarantees have been lodged prior to the grant by a higher amount than the one set out in paragraph 4 of this Article or where the rejection or withdrawal of the application is made, cancel the excess or the entire portion of the item, as appropriate.

(d) Where the amounts due in the cases referred to in Article 37 of Law 38/2003 of 17 November have been reintegrated.

In no case shall the guaranteed quantity exceed the percentage of the live debt referred to in paragraph 3.

CHAPTER V

Communications

Article 14. Electronic communications.

1. The communications of all the actions carried out in the procedure for granting the aid regulated in this order, in its justification and monitoring and in the possible recovery procedures which may be initiated shall be made to through electronic means.

2. The use of the electronic means established shall be obligatory both for the notification or publication of the administrative acts which are issued, as well as for the submission of applications, written and communications by the interested parties, which they must do so through the electronic seat of the awarding body and use an advanced electronic signature system. The calls shall set out the requirements to be met by the relevant electronic certificate.

3. The notification of administrative acts may be effected by means of the system of notification by electronic appearance, provided for in Article 40 of Royal Decree 1671/2009 of 6 November 2009, for which the Law is partially developed 11/2007, of June 22, electronic access of citizens to Public Services.

4. Without prejudice to the provisions of the preceding paragraph, and following the provisions of Article 59.6.b) of Law No 30/1992 of 26 November 1992 on the Legal Regime of Public Administrations and the Common Administrative Procedure, the Calls may be made for the notification of all or some of the administrative formalities by publication in the electronic seat of the granting body, with all the notification effects being applied.

5. In order to ensure the transparency of the procedure, where the notification of the proposal for a provisional decision and the decision to grant it are made in accordance with the procedure laid down in paragraph 3, they shall be published in the The electronic body of the organ, exclusively for information purposes, grants the lists of applicants included in those resolutions.

6. Calls may require those interested in submitting any type of application, written or communication, to be previously accredited in an electronic register of applicants.

7. Calls may limit the size and format of the electronic files to be attached.

CHAPTER VI

Grant Procedure Rules

Article 15. Concession procedure.

1. The procedure for granting the aid will be that of competitive competition, provided for in Article 22 of Law 38/2003 of 17 November, in accordance with the principles of advertising, transparency, objectivity, equality and non-discrimination, in the fulfilment of the objectives and efficiency in the allocation and use of the public resources referred to in Article 8.3 of that law.

2. The concession procedure will be in accordance with the provisions of Law 38/2003 of 17 November, and in its Implementing Regulation, with the characteristics established by these regulatory bases.

3. The procedure shall be initiated on its own initiative by the competent body, which shall be published in the Official Gazette of the State.

Article 16. Competent bodies.

1. The body responsible for initiating the procedure shall be the Secretariat of State for Research, Development and Innovation.

2. The management and instruction of the procedure shall be the responsibility of the units of the Directorate-General for Scientific and Technical Research or of the Directorate-General for Innovation and Competitiveness, in the field of their respective competences. The calls shall determine the corresponding units, depending on the purpose of the aid.

3. The resolution of the granting procedure to the Secretariat of State for Research, Development and Innovation is appropriate.

Article 17. Submission of requests.

1. Applications shall be submitted in the form and within the time limit laid down in each call and, where appropriate by the nature of the proceedings, shall indicate the open nature of the proceedings, in accordance with Article 59 of the Regulation of Law 38/2003, November 17.

In the event that the call is open, for the resolution of the applications submitted for each selection procedure, the credit allocated for this purpose shall be divided between the selection procedures that are determined on the call.

If there is excess credit assigned to the corresponding resolution, once the proposed requests are met, the non-employee funds will be assigned to the following resolution.

2. Applications shall be submitted using the appropriate form, together with the documentation specified in the call as an integral part of the application. Where required for the assessment, the application may be required English language presentation of the technical documentation.

Applications made within a period of time including both the form and the information and all documents identified in the call shall be considered as an integral part of the call.

3. The application shall express the consent or opposition so that the instructor may check or collect from other bodies, administrations or information providers, by electronic means, information on compliance with the requirements. tax and social security obligations, as provided for in Article 22.4 of the Regulation of Law 38/2003 of 17 November, or on other circumstances of applicants or applications which, in accordance with the call and the rules applicable, are relevant for the instruction of the procedure. In the event of opposition, the applicant shall provide the certificates or evidence required by the call for the call.

4. The replacement of the submission of certain documents, which shall be specified in the notice, may be accepted by a responsible declaration of the applicant, in the terms laid down in Article 23.4 of Law 38/2003, of 17 November. In this case, prior to the proposal for a concession, applicants included in the proposal for a provisional decision to grant the aid may be required to provide the documentation proving the reality of the aid. data contained in its declaration within a period of not more than 10 days and not less than five days.

However, the call may establish the mechanisms to avoid the requirement of the beneficiary of documents already held by the instructor.

5. In accordance with Article 33 of the Regulation of Law 38/2003 of 17 November, the applicant shall provide an express declaration that he has not received any concurrent grants or, where appropriate, the exhaustive list of other grants, aid, revenue or public or private resources which could affect the compatibility of the same actions under aid, as provided for in Articles 34 or 38 of this order, as appropriate, including differentiated the relationship of the de minimis aid requested and received in the current year, as well as received during the previous two fiscal years.

This express statement must be made at the time of filing or at any time subsequent to the occurrence of such concurrence.

6. If the application, with the minimum content referred to in paragraph 2, does not meet the requirements laid down in the call, the instructor shall require the person concerned to remedy the absence or to accompany them within 10 days. (a) a mandatory document, with a warning that if it does not do so, the application shall be withdrawn, in accordance with the provisions of Article 71 of Law No 30/1992 of 26 November.

Only the modification or voluntary improvement of the application by the beneficiary shall be accepted at the request of the instructor, in accordance with Article 71.3 of that law.

Article 18. Procedure instruction.

In the instruction of the concession procedure the following activities may be carried out:

a) The request for how many reports are deemed necessary to resolve or are required by this order or by the call.

In this respect, applications may be the subject of technical scientific-technical evaluation reports, which may be carried out by independent, national or international experts, or by expert technical committees, or by national or international assessment agencies, as determined by the call, in accordance with Article 5 of Law 14/2011 of 1 June.

b) The pre-assessment of applications, as set out in the second paragraph of Article 24.3.b) of Law 38/2003 of 17 November, and in the calls. At this stage the instructor shall verify compliance with the conditions imposed to acquire the status of beneficiary. In any event, such a stage may only affect those requirements whose concurrency does not require any scientific or technical assessment. In the event that at this stage the exclusion of any applicant has occurred, such an end shall be notified to it in the manner determined by the call.

c) The evaluation of the requests.

Article 19. Assessment and selection.

1. The calls shall provide for the procedure for the assessment of applications to be carried out in one or two phases.

a) In the procedure at one stage the evaluation will be carried out at one time. Applicants shall provide the request with the information necessary to assess the proposal in accordance with all the assessment criteria to be established.

(b) In the two-step procedure, applicants shall first submit the application with the necessary documentation in a simplified format, which may be the subject of the reports referred to in Article 18 (a), and shall be assessed by the evaluation committee in accordance with the criteria to be determined for this stage. Applications which, where appropriate, do not exceed the threshold to be set for one or some of the criteria, or do not meet the criteria or criteria to which the exclusion is granted, shall be eliminated.

In the second phase, a new deadline for submission of applications will be opened in full format, in which applicants whose applications have passed the first one, will submit the rest of the documentation, and these will be evaluated in accordance with the criteria to be set for this phase.

This two-stage evaluation procedure can only be followed in the types of actions mentioned in the annex to this order that provide for such a possibility.

2. The evaluation of applications shall be carried out by evaluation committees, by comparison of the applications in accordance with the criteria laid down, in the case of the reports referred to in Article 18 (a).

3. The evaluation procedure may, if provided for in the call, provide for the holding of face-to-face interviews or video conferences, where appropriate, provided that such actions are in response to a public call for all the applicants, and respect the principle of equal opportunities. When the calls are determined, the evaluation, in its various stages, may be carried out in the English language in those aspects of a technical nature that require it by the international dimension of the aid.

4. The procedure for the evaluation of the actions in coordination shall be carried out on the whole of the applications that integrate them.

5. The evaluation committees shall be specific to each of the arrangements for actions covered by the sub-programme, and shall be designated by the awarding body. The commissions will have the following composition:

(a) President: The head of the Directorate-General for Scientific and Technical Research or the Directorate-General for Innovation and Competitiveness, in the field of their respective competencies.

b) Vice-President: The holder of the General Subdirectorate who has attributed the instruction to the procedure.

c) Vocals:

1. The holder of one of the Subdirectorates General attached to the General Directorate that holds the presidency, or the corresponding Deputy Director General or assimilated.

2. The holder of one of the Subdirectorates General attached to the other Directorate General referred to in paragraph 5.a) above, or the corresponding Deputy Director General or assimilated.

3. One expert on behalf of the National Assessment and Prospective Agency and another on behalf of the Centre for Industrial Technological Development.

4. On the basis of the subject matter of the projects to be evaluated, the awarding body may appoint an expert from one of the following bodies: the Secretariat of State of Telecommunications and the Information Society of the Ministry The Ministry of Industry, Energy and Tourism, the National Institute for Agricultural and Agro-Food Research and the Carlos III Health Institute, is the General Secretariat for Industry and Small and Medium-sized Enterprises.

d) Also, they will have a secretary, without the membership, who will be an official of the instructor, and will act with voice but without a vote.

6. In the actions co-financed with European funds whose management is, at least in part, attributed to an Autonomous Community, an evaluation commission shall be convened for each Autonomous Community, in which they shall also participate as members of the representatives of the competent bodies of the relevant autonomic administration.

7. The commissions that can be made under this article will seek parity between men and women, in accordance with the provisions of the Organic Law 3/2007, of March 22, for the effective equality of women and men.

8. As far as is expressly not provided for in these regulatory bases or in the call for tenders, the functioning of the evaluation commission shall be governed by the provisions of Chapter II of Title II of Law 30/1992 of 26 November.

9. The operation of the evaluation committees shall be carried out with the personal, technical or budgetary resources assigned to the Secretariat of State for Research, Development and Innovation, and shall not involve any increase in appropriations or remuneration, or other personnel costs for the public sector service.

Article 20. Request assessment criteria.

The valuation criteria and their weighting for the different types of actions that are referred to under this order are those specified in the Annex.

Article 21. Motion for a resolution.

1. The evaluation committee shall, in accordance with the criteria laid down for the assessment, issue a reasoned report on the priority of applications, by ordering them individually or by category, provided that, in the latter case, they provide a Unequivocal judgment for your selection. However, it shall not be necessary to fix such a ranking order where the credit entered is sufficient to cover all applications submitted that satisfy the requirements.

2. The instructor, in the light of the dossier and of the report of the evaluation committee, shall issue a proposal for a reasoned interim decision and notify it to the persons concerned, so that, within 10 days, they shall make representations if they consider it necessary. appropriate. This period may be higher, if this is expressly provided for in the light of the nature of the action. This proposal shall include at least:

(a) The applicant entity (s) for which the grant of the aid is proposed, together with the amount and conditions of the aid.

(b) Where applicable, the ratio of the applications, ordered according to their ranking, in the terms and effects set out in Article 63.3 of the Regulation of Law 38/2003 of 17 November.

c) The character of the de minimis of the aid, where appropriate, by making complete reference to Commission Regulation (EC) No 1998/2006 of 15 December 2005 on the application of Articles 87 and 88 of the Treated to de minimis aids (hereafter, de minimisRegulation).

3. On the occasion of the hearing procedure, and where the convocation so provides, the acceptance of the aid by the successful applicants may be sought in the same act, as well as the presentation of the supporting documents or documents required.

In addition, it may be necessary to provide for the lodging of the guarantees which, if necessary, may be required pursuant to Article 13, in the form and time limits laid down in that article.

In the absence of an answer from the applicant, the aid shall be deemed to be accepted, unless the required supporting documents and documents are not provided, in which case the aid shall be withdrawn from its application.

4. The hearing procedure may be waived in the cases provided for in Article 24 (4) of Law 38/2003 of 17 November.

5. If necessary, the hearing procedure shall be completed, the instructor shall make the final proposal for a final decision, in which the applicant or the relationship of applicants for which the grant of aid is proposed shall be expressed.

6. Where the call is appropriate, the instructor shall notify the applicants who have been proposed as beneficiaries of the proposed final decision so that, within ten days, they shall communicate their opinion. acceptance or withdrawal of the proposed aid and provide the necessary supporting documents or documents and, where appropriate, constitute the guarantees required under Article 13, if they have not done so before. The provisions of the third subparagraph of paragraph 3 shall apply.

7. The proposals for interim and final resolution do not create any right in favour of the proposed beneficiary vis-à-vis the Administration, until the granting resolution has been notified to it.

8. The provisional and final motions for resolutions shall be subject to the authorization of the European Commission for all aid in respect of which the circumstances provided for in the second subparagraph of paragraph 2 of the provision are met. additional second.

Article 22. Reformulation of requests.

1. Where the amount of the aid for the provisional motion for a resolution is lower than the amount in the application submitted, the beneficiary may be asked to reformulate its application to adjust the commitments and conditions to the aid. granted, in the terms provided for in Article 27 of Law 38/2003 of 17 November, and 61 of its Implementing Regulation.

2. In any event, the reformulation shall comply with the provisions of Articles 27 of Law 38/2003 of 17 November and Article 61 of its Implementing Regulation.

Article 23. Resolution.

1. Once the proposal for a final resolution has been raised to the competent body to resolve, it will dictate the resolution of the procedure, which will put an end to the administrative route.

2. The resolution shall be duly substantiated, with references to this order and the relevant call, to the reports of the instructor, as well as to the evaluation process. In the case of an unsuccessful application, the reason for dismissal shall be indicated, and in particular, if any of the thresholds have not been met, it shall be mentioned where appropriate.

The grant resolution must contain at least:

(a) The relationship of the applicants to whom the aid is granted, including the identification of the action or actions, the amount granted to each applicant and the mode of aid, as well as the express rejection of the aid. the remaining requests.

b) The general conditions and particular conditions set for each aid.

(c) The financial budget and the amount of aid granted, as well as the form of payment.

d) For repayable advances, loans and financial credits, the conditions for granting and returning them.

e) The resource regime.

f) When applicable, the quote from the de minimisRegulation.

g) Where appropriate, mention should be made of funding with Structural Funds.

3. The decision of the procedure shall be delivered and notified within the maximum period of six months from the publication of the call, unless the latter has postponed its effects to a later date.

The term for the grant resolution may be interrupted in accordance with Article 42.5 of Law 30/1992 of November 26, or in the cases provided for in Article 24.3.a) of Law 38/2003 of 17 November.

4. In order to ensure compliance with the principle of equality in the granting, the granting authority may issue partial and successive grant decisions on all applications submitted, as the body concerned makes the proposals for interim and final partial resolution. In this case, the call shall establish the measures to ensure that principle of equality in the award.

5. The grant resolution may include an orderly relationship of the applications, taking into account the score or priority reached, in the terms and effects set out in Article 63.3 of the Regulation of Law 38/2003 of 17 November. The calls and the decisions to grant shall set out the circumstances and the time limit within which the provisions of the second and third paragraphs of that Article may be applied.

Article 24. Modification of the resolution.

1. The actions shall be carried out in the time and form to be determined in the granting decisions. However, where specific circumstances arise which alter the technical or economic conditions taken into account for the granting of the aid, it may be requested to amend the grant decision in the form laid down by the call.

Any change to the content of the resolution will require simultaneously:

(a) That the same is requested before the end of the period of execution of the project or, where appropriate, the corresponding annuity, and is expressly authorized by the granting body. The calls may set a maximum time limit for the request for amendment.

(b) that the change does not affect the objectives pursued with the aid, including regional aid, to its fundamental aspects or which have been decisive for the granting of the aid, to the determination of the beneficiary, or harm third-party rights.

However, in relation to the determination of the beneficiary, if they may be authorised:

1. The related merger, absorption and division of companies and those that are a consequence of the abandonment of one of the beneficiaries of a project in cooperation.

2. The change of entity would benefit from the aid, provided that the new entity complies with the requirements set out in Articles 4 and 7, and the other entities established in the call, and undertakes to maintain the business the aid. The authorisation shall require a technical report containing the suitability of the new beneficiary to ensure the feasibility of the project.

In this case, the remaining amount of aid not spent by the original beneficiary should be transferred directly to the new entity, which will acquire the status of beneficiary from the date of the modification of the resolution.

Where the replacement of a beneficiary whose aid falls within the scope of Article 32, by another entity whose aid is to be covered by Article 35, the amendment of the resolution shall be take into account the provisions of Chapter II of Title I, and the provisions applicable to aid for such beneficiaries.

c) That the modifications are due to overcome causes that could not be foreseen at the time of the request.

2. The request for amendment shall be accompanied by a memorandum setting out the reasons for the changes and justifying the failure to comply with the conditions laid down in the decision to grant and comply with the requirements set out above. in paragraph 1.

3. Increases which do not exceed a certain percentage to be established in calls, which may not exceed 20%, may be authorised, in a generic form for all beneficiaries, in subconcepts which may be eligible for aid. are included in the concession resolution, which are offset by decreases in others, and provided that the total amount of the aid is not altered, and that the beneficiary adequately justifies the change in the monitoring or justification documentation.

4. Transfers of the concepts of direct costs to indirect costs reflected in the granting resolution shall not be permitted.

5. The modification of the grant decision in the case of aid co-financed with the Structural Funds, or to which paragraph 2 of the second provision applies, may not affect the location of the establishment of the beneficiary. propitious the help.

Article 25. Payment.

1. The aid granted may have a fixed or variable economic envelope and the payment may be made in the form of a single or split payment, annual or multi-annual, and in advance, after completion of the activity which is the subject of aid, or in a combination of the forms mentioned above.

2. Payments on account must be adapted to the rate of performance of the action, paid in the amount equivalent to the justification submitted annually by the beneficiary, which may consist of a statement of expenditure, in the form provided for by the call.

3. Each payment shall be conditional on the existence of a record on the part of the managing body that the beneficiary complies with all the requirements set out in Article 34.5 of Law 38/2003 of 17 November.

4. The managing body of the aid may make a final payment, in the percentage of the total amount of the concession determined in the call, to the satisfactory completion of the economic justification, after all the necessary checks with regard to the eligibility of the costs incurred.

5. Payments may also be conditional on the presentation of the documents required by the notice or the decisions to grant them, on the basis of the guarantees provided for in Article 13, where appropriate or, where the payments are made. in several annuities, if applicable, to the submission of the documentation required for the monitoring or justification of the action, or, if necessary, to its positive assessment, in the form and circumstances specified in the call.

6. In the case of cooperation operations, if the call for action so provides, payment of the aid may be made to the representative of the group, who shall be responsible for the transfer to each beneficiary of the funds allocated to them. correspond according to the allocation set out in the grant decision. The call may set a maximum period within which the pool representative has to transfer the funds to the rest of the pool.

7. Where the aid provides for the form of loan, financial credit or repayable advance, the payments shall be conditional on the beneficiary stating that he is aware of the payment of his or her repayment obligations. loans or advances previously granted from the General Budget of the State.

8. The use of the figure for the advance payment shall be in accordance with the principle of efficiency in the allocation and use of public resources provided for in the Organic Law 2/2012 of 27 April 2012 on budgetary stability and sustainability. Financial.

Article 26. Justification.

1. The economic justification shall be made, in the terms provided for in each call, by means of the procedures laid down in Article 30 of Law 38/2003 of 17 November and consistent with its Implementing Regulation and, where appropriate, in the applicable rules of the European Union.

2. The form of justification shall be carried out by the means and in the formats to be established for this purpose.

3. The justification shall take the form of supporting account in any of these three modes: ordinary, with input of auditor's report, or simplified. Using one or other mode will be governed by the following rules:

(a) The simplified supporting account may be used, with the content laid down in Article 75 of Regulation 38/2003 of 17 November, in the cases provided for in Articles 75.1 and 82.1 of that Regulation. regulation as well as, where applicable, in the 11th additional provision of Law 14/2011 of 1 June.

(b) In other cases, the ordinary supporting account provided for in Article 72 of Regulation 38/2003 of 17 November, or the supporting account with the contribution of an auditor's report, may be eligible. The latter shall be governed by the provisions of Article 74 of the said Regulation and shall contain the supporting evidence provided for in Article 72.1 thereof, as well as an economic memory abbreviated with the content of paragraphs (a), (d), (e) and (g). of Article 72.2 of the same Regulation. The auditor's report shall be in accordance with the provisions of Order EHA/1434/2007 of 17 May, approving the rule of action of auditors in the conduct of work on the review of supporting accounts for grants, in the field of the State public sector, as provided for in Article 74 of the Regulation of Law 38/2003 of 17 November.

(c) In actions co-financed with Community funds, the specific rules to be applied shall be followed.

4. In any event, the beneficiaries shall keep all invoices and other documents certifying the expenditure covered by the aid which they have incurred, at the disposal of the granting body, which may require them for verification.

5. The period of justification by the beneficiary of the fulfilment of the purpose for which the aid was granted shall be set out in the calls, not exceeding one year after the end of the implementation of the calls.

Without prejudice to the provisions of Article 25.2, where the aid is carried out in a number of annuities, the calls shall lay down the requirement of the beneficiary of the documentation to be submitted. proof of the costs incurred so far, before the release of the annuities after the first year, in the form and time limit set out therein, and which may consist of a statement of expenditure.

6. Where, pursuant to Article 24 (1), a replacement of the beneficiary has occurred, each beneficiary shall be the beneficiary of the aid in the period and for the amount to be determined jointly by the beneficiary. decisions to grant and modify the concession, in the light of the budget spent and the activity carried out at the time of the replacement. Each beneficiary shall be responsible for the implementation and justification of the part of the aid that corresponds to it.

Article 27. Follow-up of the actions

1. The body that determines the calls, or, failing that, the instructor, will carry out the monitoring of the performance of the scientific-technical objectives of the action, as contemplated to the effect in the State Plan I + D + I.

2. The calls should also establish the frequency and the monitoring procedure, which should be effective, transparent and based on the quality and scientific-technical and socio-economic impact of the actions financed, for which may provide for the creation of any fees deemed necessary.

3. The follow-up of the performance will be performed with the frequency that the calls will determine, and once the calls are completed ( post evaluation).

4. The monitoring shall be based on the documentation or information requested from the beneficiary, on objective indicators established for the purpose and publicly known and comparable, as well as on in-person and public presentations with whom determine the instructor or on site visits, which may be developed in the English language if the calls so determine.

5. The calls may provide for the way in which the results of the mid-term evaluations, where appropriate, and ex post of the actions funded can be taken into account when the person concerned requests new assistance from the State Plan I + D + I

6. The calls may provide for mechanisms to allow for a mini-sentence of the aid granted in cases where the monitoring activities reveal a level of compliance with the indicators below that set out in the grant resolution.

Article 28. Check and control actions.

1. The beneficiary shall be subject to the measures of verification to be carried out by the granting authority, as well as to those of control by the General Intervention of the State Administration and the Court of Auditors and, where appropriate, by the Commission. Under Article 108.1 of the Treaty on the Functioning of the European Union, on State aid, and in accordance with the rules governing the management of aid financed from the European Union's funds, and any other applicable rules.

2. The granting authority may carry out the verification measures it establishes to verify compliance with the conditions required of the beneficiary, as well as the performance by the beneficiaries of the action under aid.

3. The formal verification for the payment of the aid shall be made on the supporting accounts submitted. Invoices or documents of an analogous probative value supporting such reports shall be checked in the following four years, or 10 years when there is funding from European Union funds, on the basis of a sample representative, at the end of which the managing body may require the beneficiaries to refer the supporting documents to the sample, and to carry out the checks on each of the annual action plans referred to in the Article 85 of the Regulation of Law 38/2003 of 17 November.

4. The beneficiaries must be in possession of the accounting records, completed records and other documents in the terms required by the legislation applicable to the beneficiary, as well as the invoices and other supporting evidence of expenditure of probative value equivalent and the corresponding supporting documents. This set of documents constitutes the supporting support for the aid granted, and ensures its proper reflection in the accounts of the beneficiary.

Article 29. Refit.

The recovery of the aid received, as well as the interest for late payment, shall be made in the cases provided for in Articles 36 and 37 of Law 38/2003 of 17 November, and the latter shall be governed by the provisions of Title II. of the same, and in Title III of its Implementing Regulation, prior to the timely file of non-compliance.

Article 30. Graduation criteria for non-compliances.

The default graduation criteria will be as follows:

(a) The total non-compliance with the scientific and technical objectives or the activities for which the aid was approved, determined through the mechanisms of scientific and technical monitoring and verification of the justification, will be the cause of total reimbursement of the grant. In particular, the objectives shall be considered to be non-compliant if an appropriate percentage, as set out in the call for aid, has not been made in relation to the activities, expenditure and investments envisaged in the action.

(b) Failure to comply with the partial objectives or specific activities of the action shall entail the return of that part of the aid for such purposes or activities or, in the case where it is established in the call for loss of the right to full or partial recovery.

c) Unauthorized modifications to the financial budget will result in the return of the diverted amounts.

(d) The failure to submit, in accordance with the relevant call, the annual or final monitoring reports, both technical and economic, shall entail the return of the amounts received and not justified.

e) The failure to present the documents to justify the realization of the financial investment will give rise, after fifteen working days after the request of the granting body, to the recovery of the entire aid justified, in accordance with Article 70.3 of the Regulation of Law 38/2003 of 17 November, General of Grants.

(f) The non-contribution of the three offers in the cases provided for in Article 31.3 of Law 38/2003 of 17 November, will mean the reduction of the aid corresponding to the expenditure in question in at least 20%, except the beneficiary demonstrates that the procurement has been done at market prices.

g) Failure to comply with the obligation to give publicity to the aid granted, in the terms of Article 31.3 of the Regulation of Law 38/2003 of 17 November, and of the provisions of Article 7.2 of this order will be cause of the partial drawback of the amount associated with such non-compliance.

However, and without prejudice to the provisions of the Community rules and the penalties which may be imposed on them, if the obligations laid down in this letter are not met, and if their obligations are still possible, compliance with the terms laid down, or corrective actions may be taken from the lack of publicity, the granting body shall require the beneficiary to take the relevant dissemination measures within a period of not more than 15 days business, with express warning of the consequences of such non-compliance derived from Article 37 of Law 38/2003 of 17 November.

Article 31. Infringements and penalties.

The regime of applicable administrative penalties and violations shall be as set out in Title IV of Law 38/2003 of 17 November.

TITLE I

Specific provisions

CHAPTER I

Specific provisions for the non-economic activities of the research bodies

Article 32. Scope of application.

1. The provisions of this Chapter shall apply to aid for non-economic activities, the beneficiaries of which are considered as research bodies as defined in Article 2 (a).

2. The research bodies shall be responsible for the fulfilment of the conditions specified in Article 2 (a) and shall demonstrate these extremes by presenting a responsible statement.

3. The research bodies shall take the necessary measures to ensure that the results of the research and development activities financed or the reinvestment in primary internal revenue activities are disseminated. These could generate, in order that they do not have an impact on their economic activities.

4. Pursuant to paragraph 1 of the second provision, the aid referred to in this Chapter shall not be considered as State aid.

Article 33. Amount of the aid or criteria for its determination.

1. The financial budget shall be established on the basis of the total cost of the incentive activity. The individual amount of each aid shall be determined on the basis of one or more of the following criteria:

a) The actual financial cost of the performance.

(b) A part of the cost referred to in the previous paragraph, depending on the type and characteristics of the performance and the beneficiary.

(c) A fixed amount, determined on a flat-rate basis in the calls, depending on the type of action and the beneficiary.

d) Budget availabilities.

e) Calls may set a maximum aid limit for each type of action.

Aid in the field of this chapter will be able to finance up to one hundred per cent of the expenditure of the supported action. Calls may provide for different rates of support for the different types of beneficiaries, depending on the mode of action.

2. The amounts granted may cover in whole or in part the activity which is incentivised, without in any event, including possible co-financing, the actual cost of the subsidised activity is exceeded.

3. Exceptionally, where the volume of the amount of applications is expected to be significantly higher than the maximum overall amount intended for the aid and not to cause any alteration of the conditions or conditions laid down, Calls may allow for the possibility of prorating among the beneficiaries in the percentage which will result from the excess between the requested and the maximum overall amount intended for the aid.

4. The financial returns that could be generated by the funds provided in advance to the beneficiaries will not increase the amount of aid granted.

Article 34. Concurrency and compatibility of aid.

1. The aid provided for in this Chapter may be compatible, in the terms laid down by the calls, with the receipt of other grants or aid from any national or public authorities or authorities, (a) international, or the European Union, provided that the total amount of the same is such that, in isolation or in competition with other grants or aid, it does not exceed the cost of the activity financed or does not entail a reduction in the the amount of own financing required from the beneficiary, where appropriate, to cover the activity funded.

2. When referring to actions co-financed with Community Structural Funds, the aid provided for in this order will not be compatible with the perception of aid for the same action financed by other Community instruments.

CHAPTER II

Specific provisions for companies and other agents

Article 35. Scope of application.

1. The provisions of this Chapter shall apply to aid not falling within the scope of Article 32 and, in any case, to aid for which the beneficiaries are undertakings.

2. The entities to which this Chapter is not an undertaking shall be referred to in the category of Articles 2.b) to 2.e) to which it corresponds.

Research bodies as defined in Article 2 (a) shall fall within the scope of this Chapter where they apply for and are beneficiaries of aid to finance economic activities, if not they demonstrate compliance with the conditions laid down in the definition of research bodies in Article 2 (a), or when the calls so determine, in the light of the specificity of the action financed.

Article 36. Subjects who will not be able to acquire the beneficiary status.

Subject to the provisions of Article 35, and of the provisions in this respect, the following subjects may not be granted the status of a beneficiary:

(a) Entities that are subject to an outstanding recovery order following a prior decision of the European Commission that has declared unlawful and incompatible aid with the common market.

(b) Entities that do not credit the economic and financial solvency requirements set out in the relevant calls, where applicable.

(c) Companies or entities in difficulty, as defined in Article 2.n.).

However, where the general block exemption Regulation applies, the last paragraph of Article 2.m (m) of this order shall not be taken into account for the definition of small and medium-sized enterprises (SMEs) in difficulty. In addition, SMEs with less than three years of age will not be considered to be in crisis unless they meet the conditions laid down for an insolvency procedure.

(d) Where the de minimis Regulationapplies, undertakings operating in the fisheries and aquaculture sectors as provided for in Council Regulation (EC) No 104/2000 of 17 December 1999 on the the common organisation of the market in fishery and aquaculture products or in the primary production of agricultural products listed in Annex I to the Treaty establishing the European Community.

(e) Where paragraph 2 of the second additional provision applies, entities not located in assisted areas.

Article 37. Amount of the aid or criteria for its determination.

1. The financial budget shall be established on the basis of the total cost of the incentive activity. The individual amount of each aid shall be determined on the basis of one or more of the following criteria:

a) The financial real cost of the performance.

(b) A part of the cost referred to in the previous paragraph, depending on the type and characteristics of the performance and the beneficiary.

(c) The aid limits laid down in Community legislation.

(d) A fixed amount, determined on a flat-rate basis in the calls, depending on the type of action and the beneficiary.

e) Budget availabilities.

(f) Calls may set a maximum aid limit for each type of action.

2. Exceptionally, where the volume of the amount of applications is expected to be significantly higher than the maximum overall amount intended for the aid and not to cause any alteration of the conditions or conditions laid down, Calls may allow for the possibility of prorating among the beneficiaries in the percentage which will result from the excess between the requested and the maximum overall amount intended for the aid.

3. The calls will determine, for duly substantiated reasons, taking into account aspects such as the type of activity incentivised, the mode of costs applied and the type of aid, if the financial returns that could be generated by the Funds paid in advance to beneficiaries increase or not the amount of aid granted.

4. In cases where the de minimis Regulationapplies, the amount of the aid, expressed in gross grant equivalent, shall not exceed EUR 200 000 or EUR 100 000 in the case of undertakings operating in the sector of the Road transport.

Article 38. Concurrency and compatibility of the aid.

1. The aid provided for in this Chapter may be compatible, in the terms laid down by the calls, with the receipt of other grants or aid from any national or public authorities or authorities, or the European Union, provided that the following conditions are met:

(a) that the amount as a whole is such that, in isolation or in competition with others, it does not exceed the cost of the activity financed or does not imply a decrease in the amount of own financing or non-public funding required from the beneficiary, where appropriate, to cover the funded activity.

(b) In the case of aid included in paragraph 2 of the second provision, second to the aid exempted under the general block exemption Regulation, the aid measures concerned are related to costs. different identifiable bankable.

(c) In the case of aid included in paragraph 2 of the second provision, second, where they relate to the same costs, the total amount of the aid shall be such that, in isolation or in competition with others, does not exceed the aid intensity limits set out in Article 40.

However, those limits may be exceeded, provided that the actual cost of the action is not exceeded, where such aid is supported by aid for disabled workers, for the costs referred to in Articles 41 and 42 of the General Block Exemption Regulation.

d) In the case of the concurrence of the aid provided for in paragraph 2 of the second additional provision with the aid exempted under the general block exemption regulation which takes the form of risk capital, the aid granted under this order will be reduced by 20% in the three years following the first venture capital investment.

e) In the case of the aid granted in the second subparagraph of paragraph 2 of the second subparagraph, the aid shall not be compatible with the aid exempted under the general block exemption Regulation which is adopted by the Commission. the form of aid for young innovative enterprises, where the latter relate to unidentifiable costs.

(f) Where the de minimis Regulationapplies, the joint amount, in isolation or in concurrence with others, does not result in a higher aid intensity than that set for the concurrent aid in a a block exemption regulation or a decision taken by the European Commission.

g) In the event that the de minimis Regulationis applicable, the beneficiary has not been granted, in the period of three fiscal years (the fiscal year of granting of the aid and the two previous ones), " de minimisaid, whatever its purpose and provenance of the funds, for a total value, expressed in gross grant equivalent, exceeding EUR 200,000, or EUR 100 000 if the company operates in the transport sector by road.

2. When referring to actions co-financed by Structural Funds, the aid provided for in this order will not be compatible with the perception of aid for the same action financed by other Community instruments.

Article 39. Incentive effect.

The aid referred to in paragraph 2 of the second provision must have an incentive effect, in the following terms:

(a) Aid granted to SMEs whose amount, expressed in gross grant equivalent, does not exceed EUR 7,5 million per project and undertaking, shall be considered to have an incentive effect if, before the start of the activity, the beneficiary has submitted a request for support to the relevant call.

(b) Aid of a higher or equal value of EUR 7,5 million per project and undertaking, as well as those granted to large undertakings, shall be deemed to have an incentive effect if, in addition to the condition laid down in the preceding paragraph, the beneficiary can demonstrate that the aid will produce one or more of the following:

1. A substantial increase in the magnitude of the activity.

2. A substantial increase in the scope of the activity.

3. º A substantial increase of the total amount invested by the beneficiary in the activity.

4. A substantial increase in the rate of execution of the activity in question.

Article 40. Help limits.

1. For the investment aid included in paragraph 2 of the second additional provision, the maximum aid intensity expressed in gross grant equivalent to be granted shall be as follows:

(a) For large enterprises, as specified in paragraphs 1 to 5 of the Regional Aid Map for Spain (2007/C 35/03), approved by the European Commission on 20 December 2006, and published in the Official Journal of the European Union European ' C 35 of 17 February 2007 or the one in force at the time of the concession.

(b) The basic aid intensities laid down in point (a) above shall be increased by 10 percentage points for medium-sized enterprises and by 20 percentage points for small enterprises, provided that the amount of the The amount of EUR 50 million is not more than EUR 50 million, in accordance with Section 4.1.3 of the Guidelines on State Aid for Regional Finality for the period 2007-2013 (2006/C 54/08), published in the Official Journal of the European Union C 54, 4 March 2006.

(c) The aid intensity limits referred to in point (a) above shall be reduced by 50% where the amount of eligible expenditure exceeds EUR 50 million and less than or equal to EUR 100 million, and in 34% where the above amounts are more than EUR 100 million, all in accordance with paragraph 67 of the Guidelines on State Aid for Regional Finality.

2. For the aid referred to in paragraph 2 of the second provision, second, to finance preparatory studies and investment-related consultancy costs, in accordance with the limits laid down in the Guidelines on Aid for State of Regional Finality, the maximum gross intensity will be in the case of SMEs, 50% of the actual costs incurred. No aid is to be financed for large enterprises.

3. For the aid referred to in paragraph 2 of the second provision, which finance the intangible assets provided for in Article 9, the maximum gross intensity to be granted for that concept shall be 100% of the costs. real in the case of SMEs, and 50% for large enterprises.

Additional disposition first. Applicable rules.

1. The aid granted in this order will be governed, in addition to the provisions of the same and the respective call for and resolution of the concession, as many existing rules are applicable, and, in particular, as provided for in Law 38/2003, of 17 November, and in its Implementing Regulation, as well as in Law 30/1992, of 26 November.

2. In accordance with the provisions of the sixth provision of Law 38/2003 of 17 November, the financial loans and loans granted under this order shall be governed by their specific rules and, failing that, by the requirements of that law which are appropriate to the nature of these operations.

3. Where the aid is financed, in whole or in part, with structural funds, the Community rules on this matter shall apply, as well as the provisions of Order EHA/524/2008 of 26 February laying down the rules on the eligible expenditure for the operational programmes of the European Regional Development Fund and the Cohesion Fund.

Additional provision second. Applicable Community legislation.

1. In accordance with Article 3.1.1 of the Community Framework for State Aid for Research and Development and Innovation (2006/C 323/01), the provisions of Article 107.1 of the Treaty on the Functioning of the European Union shall not apply, and, therefore, they will not have the consideration of State aid, the aid provided for in this order to be granted to research bodies, defined in accordance with Article 2 (a), for non-economic activities.

2. With the exception of the provisions of the previous paragraph, the aid provided for in this order must comply with the provisions of Chapter I and Section 1 of Chapter II of the General Block Exemption Regulation. Such aid shall be exempt from the provisions of Article 108.3 of the Treaty on the Functioning of the European Union.

However, individual aid for large investment projects to which paragraph 2 of the second additional provision applies may not be made effective until the authorization of the aid has been obtained. European Commission for such aid or is it manifest its intention not to raise objections when, on its own, or in conjunction with other concurrent aid, it exceeds 75% of the maximum amount of aid which could be received by a investment with eligible costs of EUR 100 million, applying the standard aid threshold in force for large companies appearing on the regional aid map approved at the date of the granting of the aid.

3. In the cases where appropriate, the calls may, by means of express mention, benefit from the de minimis Regulation.

4. Where applicable, the calls to be issued under this order shall follow the recommendation of the European Commission of 11 March 2005 on the European Charter for the Investigator and the Code of Conduct for the Recruitment of Researchers (2005/251/EC), published in the Official Journal of the European Union L75 of 22 March 2005.

Additional provision third. Coordination of calls.

The calls may provide for, in the event that the same action to be undertaken by a beneficiary requires the application of aid from several sub-programmes in the same year, coordination mechanisms where the all of them is the Secretary of State for Research, Development and Innovation.

Final disposition first. Nature of the rule in aid from the Structural Funds of the European Union.

The procedures for granting and controlling aid under Law 38/2003 of 17 November and in its Implementing Regulation will be of an additional nature in respect of the Community rules applicable to them. direct to the aid financed from the Structural Funds of the European Union referred to in this order.

Final disposition second. Competence title.

This provision is made in accordance with the provisions of Article 149.1.15ª of the Spanish Constitution, which confers exclusive competence on the State on the promotion and general coordination of scientific research and technique.

Final disposition third. Entry into force.

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

Madrid, 18 November 2013.-The Minister of Economy and Competitiveness, Luis de Guindos Jurado.

ANNEX

Assessment Criteria

1. The following assessment criteria are set out for the types of actions indicated:

Type 1. Infrastructure projects and/or scientific and technical equipment, and other aid

Applications will be evaluated according to the following criteria, which may be subdivided into sub-criteria in the calls, and should in any case be indicated in the calls for the scores given to them. sub-criteria:

Criteria	Score	Weight
) Scientific-technical quality of projects. The definition, content, quality, originality, and appropriateness of the activities to be developed for the achievement of the objectives, planning, availability of resources, adaptation of schedule, indicators of execution and of assessment, detailed budget and broken down by items for the eligible period and costs adjusted for the activities described.	0-100
) Quality and solidity of the researchers or technicians who support the projects. The experience and number, positions in relation to the object of the performance, will be valued.	0-100	40

For a performance to be proposed for funding, you must obtain a score equal to or greater than 50 points.

Type 2. Infrastructure and/or technological equipment projects, and other aids

	-technical quality assessment criteria	Score
	) Increase of competitiveness in R & D + i: will be valued if the acquisition of the equipment allows the requesting entity to open a new line of I + D + i.	0-25
b) Potentiation of equipment utilization.	0-15
d) Equipment occupancy degree: will be valued if it will be used in more than two R & D + i performances.	0-20
	) Measure of the potential impact on job creation for scientific and technological activities: it will be assessed whether with the acquisition of the equipment the requesting entity increases in at least one 3% the fixed template of the requesting entity.	0-20
f) The economic viability of the requesting entity: it will be assessed that it is not incurred in any of the situations foreseen in the 2.n) regulatory bases.	0-1	1

In order for a request to be proposed for funding, you must reach a minimum score of 50 points and score 1 in criterion f).

Type 3. Access to ICTS and other infrastructure

Applications will be evaluated according to the following criteria, which may be subdivided into sub-criteria in the calls, and should in any case be indicated in the calls for the scores given to them. sub-criteria:

c) Researcher's Curriculum Vitae . In relation to the subject of the proposed action, the professional experience, publications, patents, thesis or project addresses, or participation in congresses, may be assessed.

Criteria	Score	Weight
) Viability of the proposal in the framework of the offer of access to the ICTS. The degree of efficiency in project resource allocation will be valued.	0-100	25
b) Scientific quality and interest in the job proposal. The definition, content, quality, originality, and appropriateness of the activities to be developed for the achievement of the objectives, planning, availability of resources, adaptation of schedule, indicators of execution and of assessment, detailed budget and broken down by items for the eligible period and costs adjusted for the activities described.	0-100
0-100	40
	Availability of the infrastructure and opportunity.

For a performance to be proposed for funding, you must obtain a score equal to or greater than 50 points.

2. For all types, in the case of applications that obtain the same score, for the purpose of resolving the tie, the latter will be directed in favor of the application that has the highest score in the assessment of the above criteria and sub-criteria, according to the order in which they are cited. If the tie persists, it will be directed as set out in the corresponding call.