By Royal Decree 825/1988, the purposes of the social interest to which the tax allocation of the Income Tax of the Physical Persons, as regards the part not attributed to the Catholic Church, are regulated, are regulated, pointing out the third article of this Royal Decree that the Government will lay down the requirements to be met by the Social Organizations or Entities to apply for economic aid and subsidies to fulfill those purposes, as well as the procedure for obtaining the same, by means of Royal Decree.

The application of a certain percentage of the State's budgetary revenue from the tax allocation of the Income Tax of the Physical Persons for the purposes of social interest, contained in the Law of General budget of the State for 1988, which is an important innovation in terms of opening up a channel for social participation in the implementation of part of the budget appropriations, which is why the establishment of some requirements and procedures for general application which enable knowledge by the Member States the target contributors to your taxes.

Moreover, Article 81 of Royal Decree No 1091/1988 of 23 September 1988 approving the recast of the General Budget Law provides that the aid and the grants to be granted from the The General Budget of the State will be according to criteria of publicity, concurrency and objectivity in the concession, criteria that are respected in the present Royal Decree when establishing the publication of the calls and the In the Official Journal of the State, the Commission also provides that the latter will be shall be made on a proposal from a commission established for the purpose in each call.

In order to facilitate the participation of all Organizations and Entities in the performance of activities of social cooperation, it is necessary to proceed to the simplification of the procedures and the abolition of Requirements that are not considered essential, therefore it is considered appropriate to proceed to the deletion of the Registry of Entities that develops activities of social action.

Finally, it should be significant that aid and subsidies can be granted to non-governmental organisations and social entities at the state level or to carry out international cooperation activities in favour of the population in need of developing countries.

In its virtue, on a joint proposal of the Ministers of Foreign Affairs and Social Affairs and after deliberation of the Council of Ministers at its meeting of 17 February 1989,

DISPONGO:

Article 1. º

The Ministries of Social Affairs and Foreign Affairs may grant from the specific appropriations entered in their budgets in accordance with the provisions of Articles 3 and 4 of Royal Decree 825/1988, July 15, grants and grants to promote and implement social cooperation and voluntary programs for the Spanish Red Cross and others to non-governmental organizations and social entities at the state level or to carry out their activities in developing countries meeting the requirements set out in this Royal Decree, in accordance with the procedures set out therein.

Article 2. º

To be able to apply for the financial assistance and grants referred to in the previous article, the Organizations or Entities shall meet the following requirements:

a) Being legally constituted.

b) Have a state-wide scope of action according to their constitutive title, or carry out their activities in developing countries.

c) Profit for profit. For these purposes, non-profit entities shall also be considered as those which carry out commercial activities, provided that the profits resulting therefrom are fully invested in the social purposes provided for in the Article 3. of this Royal Decree.

d) To have as primary institutional purposes the performance of the activities listed in Article 3. of this Royal Decree.

(e) Credit that they are in the ordinary course of the tax and social security obligations, in accordance with the provisions of the Orders of the Ministry of Economy and Finance of 28 April 1986 and 25 November 1987.

(f) Where appropriate, there should be sufficient justification for the investments of the economic aid received prior to the fulfilment of social objectives.

g) Dispose of the structure sufficient to ensure the fulfillment of its objectives, crediting the operational experience necessary for this.

Item 3.

Economic aid and grants may be granted for the implementation of social cooperation and voluntary programmes at the state level aimed at the elderly, physical, mental or sensory handicapped, disabled people for the work or incurs in drug addiction or drug addiction, single parent families, minors under distress, abused women, ethnic minorities, prisoners, former prisoners, bystanders and other social solidarity activities in the event of need.

Aid and grants may also be granted for the implementation of programmes and projects which non-governmental organisations will carry out in developing countries, which will promote social justice and improve the living conditions of the population.

Article 4. º

The Ministries of Foreign Affairs and Social Affairs shall convene individually or jointly, in accordance with the specific concepts in which the corresponding appropriations are entered, the granting of financial aid and grants.

The relevant calls should include the relationship of social needs or development cooperation actions to be the subject of priority and priority attention.

Calls should be published in the "Official State Gazette".

Article 5.

The calls for grants and grants will determine the data to be provided by the applicant, documentation to be provided, the selection procedure for the programmes and projects, and the assessment criteria for the project. the award of grants and grants, including special consideration for programmes and projects aimed at meeting the needs identified as priorities and priorities.

Such documents shall justify meeting the requirements set out in the second article of this Royal Decree, and that the precise conditions for the proper implementation of the selected programme are met. Information on the degree of implementation of the applicant Entity shall also be provided.

You will also set deadlines for submission of requests and for your resolution, and must contain the instance model to which the request should be accommodated.

Article 6.

Applications shall be addressed to the convening body, and must be accommodated in its content as set out in the decision of the convocation itself. In any event, a brief description of the programme, project or budget activity shall be included in the same description, the express declaration that the requirements laid down in the second article of this Royal Decree and the commitment of the to provide the documentation requested as appropriate and the implementation of the assessment, monitoring and control systems that are timely to be determined.

The application must be accompanied by a memory describing in detail the activity or program that it intends to develop, as well as the number of people to whom it is directed and the deadlines for its compliance.

When applications include cooperation and voluntary activities aimed at persons involved in drug addiction or drug addiction, the convening body will request a prior report from the Government Delegation of the National Plan. on drugs from the Ministry of Health and Consumer Affairs. If the applications include activities aimed at prisoners and former prisoners, a report from the Social Assistance Commission of the Directorate-General of Prison Institutions of the Ministry of Justice should be requested.

Item 7.

Decisions granting aid and grants shall be agreed on the basis of a proposal from a committee designated for that purpose by the convening body, with the title of the approved programme or project being contained, the name of the Beneficiary organisations and the amount of aid or grants awarded, and shall be published in the Official Gazette of the State, without prejudice to their notification to the persons concerned.

Once the resolution has been notified, and the documentation required in the notice will be provided, a program will be signed, in which it will necessarily consist of the obligations of the parties, the modalities and the form of payment of the aid or grant granted.

Article 8. º

If the implementation of the subsidised programmes will generate income, they will be reinvested in the same activity, unless the applicant organisation or entity proposes to implement it for another social purpose than those listed in the article. third of this Royal Decree and thus be approved by the convening body.

Article 9. º

The application of the aid and grants received must be justified by the presentation of the documents proving the execution of the work, the performance of the service or the fulfilment of the objective that it has motivated the concession.

For such purposes, the calls shall determine the specific documents to be provided by the Entities, as well as the time limits for filing them.

Article 10.

The total or partial non-compliance with the conditions set out in the programme-programme will result in the obligation to reintegrate the economic aid or grant received, the convening body will require reimbursement and, if not be taken into account, shall promote the enforcement of enforcement, without prejudice to the exercise of any action which may be taken in order to meet other responsibilities.

Article 11.

During the first quarter of the year, the contracting entities shall provide a supporting document for the application of the aid and subsidies granted in the preceding financial year and submit, where appropriate, to the assessment to be established.

Article 12.

Non-compliance by the Entities of the obligations established in the program-program may determine the non-consideration of future applications, as long as the elimination of the causes they gave is not guaranteed. place for such non-compliance.

REPEAL PROVISION

The Royal Decree 1033/1986 of 25 April, establishing the Registry of Entities that develop activities of social action and any provisions of equal or lower rank that oppose the provisions of the Present Royal Decree.

FINAL PROVISIONS

First.

The Ministers of Foreign Affairs and Social Affairs are empowered to dictate how many provisions are necessary for the implementation of this Royal Decree.

Second.

This Royal Decree will enter into force the day after its publication in the "Official State Gazette".

Given in Madrid to 17 February 1989.

JOHN CARLOS R.

The Minister of Relations with the Courts and the Government Secretariat,

VIRGILIO ZAPATERO GOMEZ